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Spa Health Club Business Plan

Appendix

Sales Forecast
Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
Unit Sales
Salon 0% 160 210 260 300 300 275 290 310 290 300 280 300
Exercise/Therapy 0% 900 960 1,100 1,100 1,200 1,350 1,350 1,275 1,430 1,390 1,350 1,350
Spa 0% 120 150 180 200 220 200 225 260 240 240 200 190
Other 0% 50 50 50 50 50 50 50 50 50 50 50 50
Total Unit Sales 1,230 1,370 1,590 1,650 1,770 1,875 1,915 1,895 2,010 1,980 1,880 1,890
Unit Prices Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
Salon $55.00 $55.00 $55.00 $55.00 $55.00 $55.00 $55.00 $55.00 $55.00 $55.00 $55.00 $55.00
Exercise/Therapy $8.50 $8.50 $8.50 $8.50 $8.50 $8.50 $8.50 $8.50 $8.50 $8.50 $8.50 $8.50
Spa $45.00 $45.00 $45.00 $45.00 $45.00 $45.00 $45.00 $45.00 $45.00 $45.00 $45.00 $45.00
Other $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00
Sales
Salon $8,800 $11,550 $14,300 $16,500 $16,500 $15,125 $15,950 $17,050 $15,950 $16,500 $15,400 $16,500
Exercise/Therapy $7,650 $8,160 $9,350 $9,350 $10,200 $11,475 $11,475 $10,838 $12,155 $11,815 $11,475 $11,475
Spa $5,400 $6,750 $8,100 $9,000 $9,900 $9,000 $10,125 $11,700 $10,800 $10,800 $9,000 $8,550
Other $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500
Total Sales $22,350 $26,960 $32,250 $35,350 $37,100 $36,100 $38,050 $40,088 $39,405 $39,615 $36,375 $37,025
Direct Unit Costs Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
Salon 0.00% $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 $1.00
Exercise/Therapy 0.00% $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Spa 0.00% $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 $1.00
Other 0.00% $3.00 $3.00 $3.00 $3.00 $3.00 $3.00 $3.00 $3.00 $3.00 $3.00 $3.00 $3.00
Direct Cost of Sales
Salon $160 $210 $260 $300 $300 $275 $290 $310 $290 $300 $280 $300
Exercise/Therapy $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Spa $120 $150 $180 $200 $220 $200 $225 $260 $240 $240 $200 $190
Other $150 $150 $150 $150 $150 $150 $150 $150 $150 $150 $150 $150
Subtotal Direct Cost of Sales $430 $510 $590 $650 $670 $625 $665 $720 $680 $690 $630 $640
Personnel Plan
Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
Management 0% $20,000 $20,000 $20,000 $20,000 $20,000 $20,000 $20,000 $20,000 $20,000 $20,000 $20,000 $20,000
Salon 0% $2,560 $2,560 $2,560 $2,560 $2,560 $2,560 $2,560 $2,560 $2,560 $2,560 $2,560 $2,560
Spa 0% $2,560 $2,560 $2,560 $2,560 $2,560 $2,560 $2,560 $2,560 $2,560 $2,560 $2,560 $2,560
Health 0% $2,880 $2,880 $2,880 $2,880 $2,880 $2,880 $2,880 $2,880 $2,880 $2,880 $2,880 $2,880
Other 0% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total People 11 11 11 11 11 11 11 11 11 11 11 11
Total Payroll $28,000 $28,000 $28,000 $28,000 $28,000 $28,000 $28,000 $28,000 $28,000 $28,000 $28,000 $28,000
General Assumptions
Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
Plan Month 1 2 3 4 5 6 7 8 9 10 11 12
Current Interest Rate 8.00% 8.00% 8.00% 8.00% 8.00% 8.00% 8.00% 8.00% 8.00% 8.00% 8.00% 8.00%
Long-term Interest Rate 7.25% 7.25% 7.25% 7.25% 7.25% 7.25% 7.25% 7.25% 7.25% 7.25% 7.25% 7.25%
Tax Rate 30.00% 25.00% 25.00% 25.00% 25.00% 25.00% 25.00% 25.00% 25.00% 25.00% 25.00% 25.00%
Other 0 0 0 0 0 0 0 0 0 0 0 0
Pro Forma Profit and Loss
Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
Sales $22,350 $26,960 $32,250 $35,350 $37,100 $36,100 $38,050 $40,088 $39,405 $39,615 $36,375 $37,025
Direct Cost of Sales $430 $510 $590 $650 $670 $625 $665 $720 $680 $690 $630 $640
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Cost of Sales $430 $510 $590 $650 $670 $625 $665 $720 $680 $690 $630 $640
Gross Margin $21,920 $26,450 $31,660 $34,700 $36,430 $35,475 $37,385 $39,368 $38,725 $38,925 $35,745 $36,385
Gross Margin % 98.08% 98.11% 98.17% 98.16% 98.19% 98.27% 98.25% 98.20% 98.27% 98.26% 98.27% 98.27%
Expenses
Payroll $28,000 $28,000 $28,000 $28,000 $28,000 $28,000 $28,000 $28,000 $28,000 $28,000 $28,000 $28,000
Sales and Marketing and Other Expenses $5,000 $6,070 $6,700 $6,750 $9,250 $9,250 $9,250 $9,250 $9,250 $9,250 $9,250 $9,250
Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Leased Equipment $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Utilities $2,500 $3,300 $3,700 $3,800 $3,400 $2,800 $3,200 $3,700 $3,600 $3,600 $3,400 $3,200
Insurance $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000
Rent $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500
Payroll Taxes 25% $7,000 $7,000 $7,000 $7,000 $7,000 $7,000 $7,000 $7,000 $7,000 $7,000 $7,000 $7,000
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Operating Expenses $48,000 $49,870 $50,900 $51,050 $53,150 $52,550 $52,950 $53,450 $53,350 $53,350 $53,150 $52,950
Profit Before Interest and Taxes ($26,080) ($23,420) ($19,240) ($16,350) ($16,720) ($17,075) ($15,565) ($14,083) ($14,625) ($14,425) ($17,405) ($16,565)
EBITDA ($26,080) ($23,420) ($19,240) ($16,350) ($16,720) ($17,075) ($15,565) ($14,083) ($14,625) ($14,425) ($17,405) ($16,565)
Interest Expense $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Taxes Incurred $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Net Profit ($26,080) ($23,420) ($19,240) ($16,350) ($16,720) ($17,075) ($15,565) ($14,083) ($14,625) ($14,425) ($17,405) ($16,565)
Net Profit/Sales -116.69% -86.87% -59.66% -46.25% -45.07% -47.30% -40.91% -35.13% -37.11% -36.41% -47.85% -44.74%
Pro Forma Cash Flow
Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
Cash Received
Cash from Operations
Cash Sales $22,350 $26,960 $32,250 $35,350 $37,100 $36,100 $38,050 $40,088 $39,405 $39,615 $36,375 $37,025
Subtotal Cash from Operations $22,350 $26,960 $32,250 $35,350 $37,100 $36,100 $38,050 $40,088 $39,405 $39,615 $36,375 $37,025
Additional Cash Received
Sales Tax, VAT, HST/GST Received 0.00% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
New Current Borrowing $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
New Other Liabilities (interest-free) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
New Long-term Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Sales of Other Current Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Sales of Long-term Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
New Investment Received $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Cash Received $22,350 $26,960 $32,250 $35,350 $37,100 $36,100 $38,050 $40,088 $39,405 $39,615 $36,375 $37,025
Expenditures Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
Expenditures from Operations
Cash Spending $28,000 $28,000 $28,000 $28,000 $28,000 $28,000 $28,000 $28,000 $28,000 $28,000 $28,000 $28,000
Bill Payments $5,667 $20,062 $21,904 $22,905 $23,120 $25,130 $24,563 $25,000 $26,447 $26,317 $25,377 $26,143
Subtotal Spent on Operations $33,667 $48,062 $49,904 $50,905 $51,120 $53,130 $52,563 $53,000 $54,447 $54,317 $53,377 $54,143
Additional Cash Spent
Sales Tax, VAT, HST/GST Paid Out $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Principal Repayment of Current Borrowing $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other Liabilities Principal Repayment $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Long-term Liabilities Principal Repayment $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Purchase Other Current Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Purchase Long-term Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Dividends $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Cash Spent $33,667 $48,062 $49,904 $50,905 $51,120 $53,130 $52,563 $53,000 $54,447 $54,317 $53,377 $54,143
Net Cash Flow ($11,317) ($21,102) ($17,654) ($15,555) ($14,020) ($17,030) ($14,513) ($12,913) ($15,042) ($14,702) ($17,002) ($17,118)
Cash Balance $488,683 $467,581 $449,927 $434,372 $420,352 $403,322 $388,808 $375,896 $360,854 $346,153 $329,151 $312,033
Pro Forma Balance Sheet
Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
Assets Starting Balances
Current Assets
Cash $500,000 $488,683 $467,581 $449,927 $434,372 $420,352 $403,322 $388,808 $375,896 $360,854 $346,153 $329,151 $312,033
Inventory $5,000 $4,570 $4,060 $3,470 $2,820 $2,150 $1,525 $860 $1,140 $1,460 $770 $1,140 $1,500
Other Current Assets $75,000 $75,000 $75,000 $75,000 $75,000 $75,000 $75,000 $75,000 $75,000 $75,000 $75,000 $75,000 $75,000
Total Current Assets $580,000 $568,253 $546,641 $528,397 $512,192 $497,502 $479,847 $464,668 $452,036 $437,314 $421,923 $405,291 $388,533
Long-term Assets
Long-term Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Accumulated Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Long-term Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Assets $580,000 $568,253 $546,641 $528,397 $512,192 $497,502 $479,847 $464,668 $452,036 $437,314 $421,923 $405,291 $388,533
Liabilities and Capital Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
Current Liabilities
Accounts Payable $5,000 $19,333 $21,141 $22,137 $22,282 $24,312 $23,732 $24,118 $25,568 $25,472 $24,505 $25,278 $25,085
Current Borrowing $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other Current Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Current Liabilities $5,000 $19,333 $21,141 $22,137 $22,282 $24,312 $23,732 $24,118 $25,568 $25,472 $24,505 $25,278 $25,085
Long-term Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Liabilities $5,000 $19,333 $21,141 $22,137 $22,282 $24,312 $23,732 $24,118 $25,568 $25,472 $24,505 $25,278 $25,085
Paid-in Capital $600,000 $600,000 $600,000 $600,000 $600,000 $600,000 $600,000 $600,000 $600,000 $600,000 $600,000 $600,000 $600,000
Retained Earnings ($25,000) ($25,000) ($25,000) ($25,000) ($25,000) ($25,000) ($25,000) ($25,000) ($25,000) ($25,000) ($25,000) ($25,000) ($25,000)
Earnings $0 ($26,080) ($49,500) ($68,740) ($85,090) ($101,810) ($118,885) ($134,450) ($148,533) ($163,158) ($177,583) ($194,988) ($211,553)
Total Capital $575,000 $548,920 $525,500 $506,260 $489,910 $473,190 $456,115 $440,550 $426,468 $411,843 $397,418 $380,013 $363,448
Total Liabilities and Capital $580,000 $568,253 $546,641 $528,397 $512,192 $497,502 $479,847 $464,668 $452,036 $437,314 $421,923 $405,291 $388,533
Net Worth $575,000 $548,920 $525,500 $506,260 $489,910 $473,190 $456,115 $440,550 $426,468 $411,843 $397,418 $380,012 $363,448