Pink Lady Bug Designs

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Specialty Gifts 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
Sales
Chocolate - Favor 0% $0 $2,985 $2,985 $2,985 $6,965 $2,985 $6,965 $2,985 $3,980 $2,985 $2,985 $3,980
Chocolates - Medium Favor/Gift 0% $0 $2,495 $2,495 $2,970 $24,950 $2,970 $24,950 $2,970 $4,990 $2,970 $2,970 $4,990
Chocolate - Premium 0% $0 $1,499 $1,499 $7,495 $14,990 $7,495 $7,495 $7,495 $7,495 $7,495 $7,495 $7,495
Plush Collectible 0% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Gift Basket 0% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other 0% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Sales $0 $6,979 $6,979 $13,450 $46,905 $13,450 $39,410 $13,450 $16,465 $13,450 $13,450 $16,465
Direct Cost of Sales Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
Chocolate - Favor $0 $1,493 $1,493 $1,493 $3,483 $1,493 $3,483 $1,493 $1,990 $1,493 $1,493 $1,990
Chocolates - Medium Favor/Gift $0 $1,247 $1,247 $1,485 $12,475 $1,485 $12,475 $1,485 $2,495 $1,485 $1,485 $2,495
Chocolate - Premium $0 $749 $749 $3,748 $7,495 $3,748 $3,748 $3,748 $3,748 $3,748 $3,748 $3,748
Plush Collectible $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Gift Basket $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Direct Cost of Sales $0 $3,489 $3,489 $6,726 $23,453 $6,726 $19,706 $6,726 $8,233 $6,726 $6,726 $8,233
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
Linda Herter - President 100% $3,333 $3,333 $3,333 $3,333 $3,333 $3,333 $3,333 $3,333 $3,333 $3,333 $3,333 $3,337
Jim Herter - Vice President/Controller 100% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Office Manager/Administrative Assistant 100% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Marketing/Sales Manager 100% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total People 0 0 0 0 1 1 1 1 1 1 1 1
Total Payroll $3,333 $3,333 $3,333 $3,333 $3,333 $3,333 $3,333 $3,333 $3,333 $3,333 $3,333 $3,337
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 8.00% 8.00% 8.00% 8.00% 8.00% 8.00% 8.00% 8.00% 8.00% 8.00% 8.00% 8.00%
Tax Rate 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00%
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 $0 $6,979 $6,979 $13,450 $46,905 $13,450 $39,410 $13,450 $16,465 $13,450 $13,450 $16,465
Direct Cost of Sales $0 $3,489 $3,489 $6,726 $23,453 $6,726 $19,706 $6,726 $8,233 $6,726 $6,726 $8,233
Other Production Expenses $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Cost of Sales $0 $3,489 $3,489 $6,726 $23,453 $6,726 $19,706 $6,726 $8,233 $6,726 $6,726 $8,233
Gross Margin $0 $3,490 $3,490 $6,724 $23,452 $6,724 $19,704 $6,724 $8,232 $6,724 $6,724 $8,232
Gross Margin % 0.00% 50.01% 50.01% 49.99% 50.00% 49.99% 50.00% 49.99% 50.00% 49.99% 49.99% 50.00%
Expenses
Payroll $3,333 $3,333 $3,333 $3,333 $3,333 $3,333 $3,333 $3,333 $3,333 $3,333 $3,333 $3,337
Sales and Marketing and Other Expenses $2,275 $2,275 $2,275 $2,275 $2,275 $2,275 $2,275 $2,275 $2,275 $2,275 $2,275 $2,275
Depreciation $66 $66 $66 $66 $66 $66 $66 $66 $66 $66 $66 $66
Leased Equipment $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Utilities $250 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250
Insurance $300 $300 $300 $300 $300 $300 $300 $300 $300 $300 $300 $300
Rent $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Payroll Taxes 15% $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $501
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Operating Expenses $6,724 $6,724 $6,724 $6,724 $6,724 $6,724 $6,724 $6,724 $6,724 $6,724 $6,724 $6,729
Profit Before Interest and Taxes ($6,724) ($3,234) ($3,234) $0 $16,728 $0 $12,980 $0 $1,508 $0 $0 $1,503
EBITDA ($6,658) ($3,168) ($3,168) $66 $16,794 $66 $13,046 $66 $1,574 $66 $66 $1,569
Interest Expense $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Taxes Incurred ($2,017) ($970) ($970) $0 $5,018 $0 $3,894 $0 $452 $0 $0 $451
Net Profit ($4,707) ($2,264) ($2,264) $0 $11,710 $0 $9,086 $0 $1,056 $0 $0 $1,052
Net Profit/Sales 0.00% -32.44% -32.44% 0.00% 24.96% 0.00% 23.06% 0.00% 6.41% 0.00% 0.00% 6.39%
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 $0 $6,630 $6,630 $12,778 $44,560 $12,778 $37,440 $12,778 $15,642 $12,778 $12,778 $15,642
Cash from Receivables $0 $0 $12 $349 $360 $728 $2,289 $716 $1,927 $678 $818 $673
Subtotal Cash from Operations $0 $6,630 $6,642 $13,126 $44,919 $13,506 $39,729 $13,493 $17,569 $13,455 $13,596 $16,314
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 $0 $6,630 $6,642 $13,126 $44,919 $13,506 $39,729 $13,493 $17,569 $13,455 $13,596 $16,314
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 $3,333 $3,333 $3,333 $3,333 $3,333 $3,333 $3,333 $3,333 $3,333 $3,333 $3,333 $3,337
Bill Payments $44 $1,459 $5,844 $5,984 $10,776 $31,072 $10,613 $26,362 $10,116 $11,945 $10,051 $10,116
Subtotal Spent on Operations $3,377 $4,792 $9,177 $9,317 $14,109 $34,405 $13,946 $29,695 $13,449 $15,278 $13,384 $13,453
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 $3,377 $4,792 $9,177 $9,317 $14,109 $34,405 $13,946 $29,695 $13,449 $15,278 $13,384 $13,453
Net Cash Flow ($3,377) $1,838 ($2,535) $3,809 $30,811 ($20,899) $25,783 ($16,202) $4,120 ($1,823) $212 $2,861
Cash Balance $32,123 $33,961 $31,426 $35,236 $66,047 $45,148 $70,930 $54,728 $58,848 $57,025 $57,237 $60,098
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 $35,500 $32,123 $33,961 $31,426 $35,236 $66,047 $45,148 $70,930 $54,728 $58,848 $57,025 $57,237 $60,098
Accounts Receivable $0 $0 $349 $686 $1,010 $2,995 $2,940 $2,621 $2,577 $1,473 $1,468 $1,323 $1,473
Other Current Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Current Assets $35,500 $32,123 $34,310 $32,113 $36,246 $69,042 $48,087 $73,551 $57,305 $60,321 $58,493 $58,559 $61,571
Long-term Assets
Long-term Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Accumulated Depreciation $0 $66 $132 $198 $264 $330 $396 $462 $528 $594 $660 $726 $792
Total Long-term Assets $0 ($66) ($132) ($198) ($264) ($330) ($396) ($462) ($528) ($594) ($660) ($726) ($792)
Total Assets $35,500 $32,057 $34,178 $31,915 $35,982 $68,712 $47,691 $73,089 $56,777 $59,727 $57,833 $57,833 $60,779
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 $0 $1,264 $5,649 $5,649 $9,716 $30,736 $9,716 $26,027 $9,716 $11,610 $9,716 $9,716 $11,609
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 $0 $1,264 $5,649 $5,649 $9,716 $30,736 $9,716 $26,027 $9,716 $11,610 $9,716 $9,716 $11,609
Long-term Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Liabilities $0 $1,264 $5,649 $5,649 $9,716 $30,736 $9,716 $26,027 $9,716 $11,610 $9,716 $9,716 $11,609
Paid-in Capital $65,000 $65,000 $65,000 $65,000 $65,000 $65,000 $65,000 $65,000 $65,000 $65,000 $65,000 $65,000 $65,000
Retained Earnings ($29,500) ($29,500) ($29,500) ($29,500) ($29,500) ($29,500) ($29,500) ($29,500) ($29,500) ($29,500) ($29,500) ($29,500) ($29,500)
Earnings $0 ($4,707) ($6,971) ($9,234) ($9,234) $2,475 $2,475 $11,561 $11,561 $12,617 $12,617 $12,617 $13,670
Total Capital $35,500 $30,793 $28,529 $26,266 $26,266 $37,975 $37,975 $47,061 $47,061 $48,117 $48,117 $48,117 $49,170
Total Liabilities and Capital $35,500 $32,057 $34,178 $31,915 $35,982 $68,712 $47,691 $73,089 $56,777 $59,727 $57,833 $57,833 $60,779
Net Worth $35,500 $30,793 $28,529 $26,266 $26,266 $37,975 $37,975 $47,061 $47,061 $48,117 $48,117 $48,117 $49,170