Kiowa Smoke Shops

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Tobacco Retail Business Plan

Appendix

Sales Forecast
Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar
Sales
Cigars 0% $15,833 $15,833 $15,833 $15,833 $15,833 $15,833 $15,833 $15,833 $15,833 $15,833 $15,833 $15,833
Cigarettes 0% $19,166 $19,166 $19,166 $19,166 $19,166 $19,166 $19,166 $19,166 $19,166 $19,166 $19,166 $19,166
Pipes and pipe tobacco 0% $10,840 $10,840 $10,840 $10,840 $10,840 $10,840 $10,840 $10,840 $10,840 $10,840 $10,840 $10,840
Roll-your-own products 0% $5,416 $5,416 $5,416 $5,416 $5,416 $5,416 $5,416 $5,416 $5,416 $5,416 $5,416 $5,416
Accessories 0% $2,916 $2,916 $2,916 $2,916 $2,916 $2,916 $2,916 $2,916 $2,916 $2,916 $2,916 $2,916
Total Sales $54,171 $54,171 $54,171 $54,171 $54,171 $54,171 $54,171 $54,171 $54,171 $54,171 $54,171 $54,171
Direct Cost of Sales Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar
Cigars $10,996 $10,996 $10,996 $10,996 $10,996 $10,996 $10,996 $10,996 $10,996 $10,996 $10,996 $10,996
Cigarettes $13,311 $13,311 $13,311 $13,311 $13,311 $13,311 $13,311 $13,311 $13,311 $13,311 $13,311 $13,311
Pipes and pipe tobacco $7,528 $7,528 $7,528 $7,528 $7,528 $7,528 $7,528 $7,528 $7,528 $7,528 $7,528 $7,528
Roll-your-own products $3,761 $3,761 $3,761 $3,761 $3,761 $3,761 $3,761 $3,761 $3,761 $3,761 $3,761 $3,761
Accessories $2,025 $2,025 $2,025 $2,025 $2,025 $2,025 $2,025 $2,025 $2,025 $2,025 $2,025 $2,025
Subtotal Direct Cost of Sales $37,622 $37,622 $37,622 $37,622 $37,622 $37,622 $37,622 $37,622 $37,622 $37,622 $37,622 $37,622
Personnel Plan
Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar
Mr. and Mrs Renaldo 0% $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000
Store manager 0% $2,333 $2,333 $2,333 $2,333 $2,333 $2,333 $2,333 $2,333 $2,333 $2,333 $2,333 $2,333
Store manager 0% $2,333 $2,333 $2,333 $2,333 $2,333 $2,333 $2,333 $2,333 $2,333 $2,333 $2,333 $2,333
Part-time store employee 0% $600 $600 $600 $600 $600 $600 $600 $600 $600 $600 $600 $600
Part-time store employee 0% $600 $600 $600 $600 $600 $600 $600 $600 $600 $600 $600 $600
Total People 5 5 5 5 5 5 5 5 5 5 5 5
Total Payroll $10,867 $10,867 $10,867 $10,867 $10,867 $10,867 $10,867 $10,867 $10,867 $10,867 $10,867 $10,867
General Assumptions
Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar
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
Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar
Sales $54,171 $54,171 $54,171 $54,171 $54,171 $54,171 $54,171 $54,171 $54,171 $54,171 $54,171 $54,171
Direct Cost of Sales $37,622 $37,622 $37,622 $37,622 $37,622 $37,622 $37,622 $37,622 $37,622 $37,622 $37,622 $37,622
Other Costs of Goods $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Cost of Sales $37,622 $37,622 $37,622 $37,622 $37,622 $37,622 $37,622 $37,622 $37,622 $37,622 $37,622 $37,622
Gross Margin $16,549 $16,549 $16,549 $16,549 $16,549 $16,549 $16,549 $16,549 $16,549 $16,549 $16,549 $16,549
Gross Margin % 30.55% 30.55% 30.55% 30.55% 30.55% 30.55% 30.55% 30.55% 30.55% 30.55% 30.55% 30.55%
Expenses
Payroll $10,867 $10,867 $10,867 $10,867 $10,867 $10,867 $10,867 $10,867 $10,867 $10,867 $10,867 $10,867
Sales and Marketing and Other Expenses $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500
Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Rent $800 $800 $800 $800 $800 $800 $800 $800 $800 $800 $800 $800
Utilities $110 $110 $110 $110 $110 $110 $110 $110 $110 $110 $110 $110
Insurance $300 $300 $300 $300 $300 $300 $300 $300 $300 $300 $300 $300
Payroll Taxes 15% $1,630 $1,630 $1,630 $1,630 $1,630 $1,630 $1,630 $1,630 $1,630 $1,630 $1,630 $1,630
Other $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500
Total Operating Expenses $14,707 $14,707 $14,707 $14,707 $14,707 $14,707 $14,707 $14,707 $14,707 $14,707 $14,707 $14,707
Profit Before Interest and Taxes $1,843 $1,843 $1,843 $1,843 $1,843 $1,843 $1,843 $1,843 $1,843 $1,843 $1,843 $1,843
EBITDA $1,843 $1,843 $1,843 $1,843 $1,843 $1,843 $1,843 $1,843 $1,843 $1,843 $1,843 $1,843
Interest Expense $462 $462 $461 $460 $459 $458 $457 $457 $456 $455 $454 $453
Taxes Incurred $414 $414 $415 $415 $415 $415 $416 $416 $416 $416 $417 $417
Net Profit $966 $967 $967 $968 $969 $969 $970 $970 $971 $971 $972 $973
Net Profit/Sales 1.78% 1.78% 1.79% 1.79% 1.79% 1.79% 1.79% 1.79% 1.79% 1.79% 1.79% 1.80%
Pro Forma Cash Flow
Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar
Cash Received
Cash from Operations
Cash Sales $54,171 $54,171 $54,171 $54,171 $54,171 $54,171 $54,171 $54,171 $54,171 $54,171 $54,171 $54,171
Subtotal Cash from Operations $54,171 $54,171 $54,171 $54,171 $54,171 $54,171 $54,171 $54,171 $54,171 $54,171 $54,171 $54,171
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 $54,171 $54,171 $54,171 $54,171 $54,171 $54,171 $54,171 $54,171 $54,171 $54,171 $54,171 $54,171
Expenditures Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar
Expenditures from Operations
Cash Spending $10,867 $10,867 $10,867 $10,867 $10,867 $10,867 $10,867 $10,867 $10,867 $10,867 $10,867 $10,867
Bill Payments $44,287 $8,526 $42,338 $42,337 $42,336 $42,336 $42,335 $42,335 $42,334 $42,333 $42,333 $42,332
Subtotal Spent on Operations $55,154 $19,393 $53,204 $53,204 $53,203 $53,202 $53,202 $53,201 $53,201 $53,200 $53,200 $53,199
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 $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $100
Purchase Other Current Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $15,000 $15,000
Purchase Long-term Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $15,000 $0
Dividends $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Cash Spent $55,254 $19,493 $53,304 $53,304 $53,303 $53,302 $53,302 $53,301 $53,301 $53,300 $83,300 $68,299
Net Cash Flow ($1,083) $34,678 $867 $867 $868 $869 $869 $870 $870 $871 ($29,129) ($14,128)
Cash Balance $42,599 $77,277 $78,144 $79,011 $79,879 $80,748 $81,617 $82,487 $83,357 $84,228 $55,099 $40,971
Pro Forma Balance Sheet
Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar
Assets Starting Balances
Current Assets
Cash $43,682 $42,599 $77,277 $78,144 $79,011 $79,879 $80,748 $81,617 $82,487 $83,357 $84,228 $55,099 $40,971
Inventory $76,362 $41,384 $41,384 $41,384 $41,384 $41,384 $41,384 $41,384 $41,384 $41,384 $41,384 $41,384 $41,384
Other Current Assets $11,558 $11,558 $11,558 $11,558 $11,558 $11,558 $11,558 $11,558 $11,558 $11,558 $11,558 $26,558 $41,558
Total Current Assets $131,602 $95,541 $130,219 $131,086 $131,953 $132,821 $133,690 $134,559 $135,429 $136,299 $137,170 $123,041 $123,913
Long-term Assets
Long-term Assets $56,820 $56,820 $56,820 $56,820 $56,820 $56,820 $56,820 $56,820 $56,820 $56,820 $56,820 $71,820 $71,820
Accumulated Depreciation $12,000 $12,000 $12,000 $12,000 $12,000 $12,000 $12,000 $12,000 $12,000 $12,000 $12,000 $12,000 $12,000
Total Long-term Assets $44,820 $44,820 $44,820 $44,820 $44,820 $44,820 $44,820 $44,820 $44,820 $44,820 $44,820 $59,820 $59,820
Total Assets $176,422 $140,361 $175,039 $175,906 $176,773 $177,641 $178,510 $179,379 $180,249 $181,119 $181,990 $182,861 $183,733
Liabilities and Capital Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar
Current Liabilities
Accounts Payable $44,042 $7,115 $40,926 $40,926 $40,925 $40,925 $40,924 $40,924 $40,923 $40,922 $40,922 $40,921 $40,921
Current Borrowing $24,820 $24,820 $24,820 $24,820 $24,820 $24,820 $24,820 $24,820 $24,820 $24,820 $24,820 $24,820 $24,820
Other Current Liabilities $5,600 $5,600 $5,600 $5,600 $5,600 $5,600 $5,600 $5,600 $5,600 $5,600 $5,600 $5,600 $5,600
Subtotal Current Liabilities $74,462 $37,535 $71,346 $71,346 $71,345 $71,345 $71,344 $71,344 $71,343 $71,342 $71,342 $71,341 $71,341
Long-term Liabilities $30,761 $30,661 $30,561 $30,461 $30,361 $30,261 $30,161 $30,061 $29,961 $29,861 $29,761 $29,661 $29,561
Total Liabilities $105,223 $68,196 $101,907 $101,807 $101,706 $101,606 $101,505 $101,404 $101,304 $101,203 $101,103 $101,002 $100,902
Paid-in Capital $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Retained Earnings ($8,801) $71,199 $71,199 $71,199 $71,199 $71,199 $71,199 $71,199 $71,199 $71,199 $71,199 $71,199 $71,199
Earnings $80,000 $966 $1,933 $2,900 $3,868 $4,837 $5,806 $6,775 $7,746 $8,717 $9,688 $10,660 $11,633
Total Capital $71,199 $72,165 $73,132 $74,099 $75,067 $76,036 $77,005 $77,975 $78,945 $79,916 $80,887 $81,859 $82,832
Total Liabilities and Capital $176,422 $140,361 $175,039 $175,906 $176,773 $177,641 $178,510 $179,379 $180,249 $181,119 $181,990 $182,861 $183,733
Net Worth $71,199 $72,165 $73,132 $74,099 $75,067 $76,036 $77,005 $77,975 $78,945 $79,916 $80,887 $81,859 $82,832