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Sports Memorabilia Business Plan

Appendix

Sales Forecast
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Sales
Children 0% $2,116 $2,600 $2,821 $3,102 $3,585 $3,875 $4,147 $4,271 $4,544 $4,747 $5,035 $5,317
Adults 0% $2,432 $2,989 $3,243 $3,565 $4,121 $4,454 $4,767 $4,909 $5,223 $5,456 $5,787 $6,112
Total Sales $4,548 $5,589 $6,064 $6,667 $7,706 $8,329 $8,914 $9,180 $9,767 $10,203 $10,822 $11,429
Direct Cost of Sales Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Cost of Jerseys $1,364 $1,677 $1,819 $2,000 $2,312 $2,499 $2,674 $2,754 $2,930 $3,061 $3,247 $3,429
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Direct Cost of Sales $1,364 $1,677 $1,819 $2,000 $2,312 $2,499 $2,674 $2,754 $2,930 $3,061 $3,247 $3,429
Personnel Plan
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Phil 0% $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500
Support staff 0% $0 $0 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200
Total People 0 0 2 2 2 2 2 2 2 2 2 2
Total Payroll $2,500 $2,500 $3,700 $3,700 $3,700 $3,700 $3,700 $3,700 $3,700 $3,700 $3,700 $3,700
General Assumptions
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Plan Month 1 2 3 4 5 6 7 8 9 10 11 12
Current Interest Rate 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00%
Long-term Interest Rate 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00%
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
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Sales $4,548 $5,589 $6,064 $6,667 $7,706 $8,329 $8,914 $9,180 $9,767 $10,203 $10,822 $11,429
Direct Cost of Sales $1,364 $1,677 $1,819 $2,000 $2,312 $2,499 $2,674 $2,754 $2,930 $3,061 $3,247 $3,429
Other Costs of Goods $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Cost of Sales $1,364 $1,677 $1,819 $2,000 $2,312 $2,499 $2,674 $2,754 $2,930 $3,061 $3,247 $3,429
Gross Margin $3,183 $3,913 $4,245 $4,667 $5,394 $5,830 $6,240 $6,426 $6,837 $7,142 $7,575 $8,001
Gross Margin % 70.00% 70.00% 70.00% 70.00% 70.00% 70.00% 70.00% 70.00% 70.00% 70.00% 70.00% 70.00%
Expenses
Payroll $2,500 $2,500 $3,700 $3,700 $3,700 $3,700 $3,700 $3,700 $3,700 $3,700 $3,700 $3,700
Sales and Marketing and Other Expenses $250 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250
Depreciation $458 $458 $458 $458 $458 $458 $458 $458 $458 $458 $458 $459
Rent $900 $900 $900 $900 $900 $900 $900 $900 $900 $900 $900 $900
Utilities $450 $450 $450 $450 $450 $450 $450 $450 $450 $450 $450 $450
Insurance $250 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250
Payroll Taxes 15% $375 $375 $555 $555 $555 $555 $555 $555 $555 $555 $555 $555
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Operating Expenses $5,183 $5,183 $6,563 $6,563 $6,563 $6,563 $6,563 $6,563 $6,563 $6,563 $6,563 $6,564
Profit Before Interest and Taxes ($2,000) ($1,270) ($2,318) ($1,896) ($1,169) ($733) ($323) ($137) $274 $579 $1,012 $1,437
EBITDA ($1,542) ($812) ($1,860) ($1,438) ($711) ($275) $135 $321 $732 $1,037 $1,470 $1,896
Interest Expense $83 $82 $80 $78 $77 $75 $73 $72 $70 $68 $67 $65
Taxes Incurred $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Net Profit ($2,083) ($1,352) ($2,398) ($1,975) ($1,245) ($808) ($396) ($209) $204 $511 $946 $1,372
Net Profit/Sales -45.80% -24.19% -39.54% -29.62% -16.16% -9.70% -4.45% -2.27% 2.09% 5.00% 8.74% 12.00%
Pro Forma Cash Flow
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Cash Received
Cash from Operations
Cash Sales $4,548 $5,589 $6,064 $6,667 $7,706 $8,329 $8,914 $9,180 $9,767 $10,203 $10,822 $11,429
Subtotal Cash from Operations $4,548 $5,589 $6,064 $6,667 $7,706 $8,329 $8,914 $9,180 $9,767 $10,203 $10,822 $11,429
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 $85,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Cash Received $89,548 $5,589 $6,064 $6,667 $7,706 $8,329 $8,914 $9,180 $9,767 $10,203 $10,822 $11,429
Expenditures Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Expenditures from Operations
Cash Spending $2,500 $2,500 $3,700 $3,700 $3,700 $3,700 $3,700 $3,700 $3,700 $3,700 $3,700 $3,700
Bill Payments $15,077 $2,308 $2,313 $2,485 $2,483 $2,482 $2,480 $2,478 $2,477 $2,475 $2,473 $2,523
Subtotal Spent on Operations $17,577 $4,808 $6,013 $6,185 $6,183 $6,182 $6,180 $6,178 $6,177 $6,175 $6,173 $6,223
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 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200
Purchase Other Current Assets $0 $0 $0 $0 $400 $0 $0 $300 $0 $500 $0 $0
Purchase Long-term Assets $65,000 $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 $82,777 $5,008 $6,213 $6,385 $6,783 $6,382 $6,380 $6,678 $6,377 $6,875 $6,373 $6,423
Net Cash Flow $6,771 $581 ($148) $282 $923 $1,947 $2,534 $2,502 $3,390 $3,328 $4,448 $5,007
Cash Balance $14,771 $15,352 $15,204 $15,485 $16,408 $18,356 $20,890 $23,392 $26,782 $30,110 $34,558 $39,565
Pro Forma Balance Sheet
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Assets Starting Balances
Current Assets
Cash $8,000 $14,771 $15,352 $15,204 $15,485 $16,408 $18,356 $20,890 $23,392 $26,782 $30,110 $34,558 $39,565
Inventory $32,000 $30,636 $28,959 $27,139 $25,140 $22,828 $20,329 $17,655 $14,901 $11,971 $8,910 $5,663 $3,772
Other Current Assets $18,000 $18,000 $18,000 $18,000 $18,000 $18,400 $18,400 $18,400 $18,700 $18,700 $19,200 $19,200 $19,200
Total Current Assets $58,000 $63,407 $62,311 $60,343 $58,625 $57,636 $57,085 $56,945 $56,992 $57,453 $58,220 $59,422 $62,537
Long-term Assets
Long-term Assets $34,000 $99,000 $99,000 $99,000 $99,000 $99,000 $99,000 $99,000 $99,000 $99,000 $99,000 $99,000 $99,000
Accumulated Depreciation $6,700 $7,158 $7,616 $8,074 $8,532 $8,990 $9,448 $9,906 $10,364 $10,822 $11,280 $11,738 $12,197
Total Long-term Assets $27,300 $91,842 $91,384 $90,926 $90,468 $90,010 $89,552 $89,094 $88,636 $88,178 $87,720 $87,262 $86,803
Total Assets $85,300 $155,249 $153,695 $151,269 $149,093 $147,646 $146,637 $146,039 $145,628 $145,631 $145,940 $146,684 $149,340
Liabilities and Capital Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Current Liabilities
Accounts Payable $15,000 $2,231 $2,230 $2,402 $2,401 $2,399 $2,397 $2,396 $2,394 $2,392 $2,391 $2,389 $3,874
Current Borrowing $2,200 $2,200 $2,200 $2,200 $2,200 $2,200 $2,200 $2,200 $2,200 $2,200 $2,200 $2,200 $2,200
Other Current Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Current Liabilities $17,200 $4,431 $4,430 $4,602 $4,601 $4,599 $4,597 $4,596 $4,594 $4,592 $4,591 $4,589 $6,074
Long-term Liabilities $8,000 $7,800 $7,600 $7,400 $7,200 $7,000 $6,800 $6,600 $6,400 $6,200 $6,000 $5,800 $5,600
Total Liabilities $25,200 $12,231 $12,030 $12,002 $11,801 $11,599 $11,397 $11,196 $10,994 $10,792 $10,591 $10,389 $11,674
Paid-in Capital $0 $85,000 $85,000 $85,000 $85,000 $85,000 $85,000 $85,000 $85,000 $85,000 $85,000 $85,000 $85,000
Retained Earnings $60,100 $60,100 $60,100 $60,100 $60,100 $60,100 $60,100 $60,100 $60,100 $60,100 $60,100 $60,100 $60,100
Earnings $0 ($2,083) ($3,435) ($5,833) ($7,808) ($9,053) ($9,861) ($10,257) ($10,466) ($10,262) ($9,751) ($8,806) ($7,434)
Total Capital $60,100 $143,017 $141,665 $139,267 $137,292 $136,047 $135,239 $134,843 $134,634 $134,838 $135,349 $136,294 $137,666
Total Liabilities and Capital $85,300 $155,249 $153,695 $151,269 $149,093 $147,646 $146,637 $146,039 $145,628 $145,631 $145,940 $146,684 $149,340
Net Worth $60,100 $143,017 $141,665 $139,267 $137,292 $136,047 $135,239 $134,843 $134,634 $134,838 $135,349 $136,294 $137,666