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Sales Forecast
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Unit Sales
Product X 0% 500 1,600 1,100 900 2,500 1,800 1,500 900 1,100 1,400 1,300 500
Product Y 0% 325 365 325 295 315 285 285 235 145 145 145 111
Product Z 0% 110 110 110 110 110 110 110 110 110 110 110 110
Old version returns 0% 0 0 0 0 0 0 0 -450 -300 -150 0 0
OEM & Customisation 0% 3 0 0 0 0 3 0 0 0 3 0 0
Other 0% 1 1 1 1 1 1 1 1 1 1 1 1
Total Unit Sales 939 2,076 1,536 1,306 2,926 2,199 1,896 796 1,056 1,509 1,556 722
Unit Prices Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Product X £35.00 £35.00 £35.00 £35.00 £35.00 £35.00 £35.00 £35.00 £35.00 £35.00 £35.00 £35.00
Product Y £45.00 £45.00 £45.00 £45.00 £45.00 £45.00 £45.00 £45.00 £45.00 £45.00 £45.00 £45.00
Product Z £325.00 £325.00 £325.00 £325.00 £325.00 £325.00 £325.00 £325.00 £325.00 £325.00 £325.00 £325.00
Old version returns £95.00 £95.00 £95.00 £95.00 £95.00 £95.00 £95.00 £95.00 £95.00 £95.00 £95.00 £95.00
OEM & Customisation £1,000.00 £1,000.00 £1,000.00 £1,000.00 £1,000.00 £1,000.00 £1,000.00 £1,000.00 £1,000.00 £1,000.00 £1,000.00 £1,000.00
Other £1,500.00 £1,500.00 £1,500.00 £1,500.00 £1,500.00 £1,500.00 £1,500.00 £1,500.00 £1,500.00 £1,500.00 £1,500.00 £1,500.00
Sales
Product X £17,500 £56,000 £38,500 £31,500 £87,500 £63,000 £52,500 £31,500 £38,500 £49,000 £45,500 £17,500
Product Y £14,625 £16,425 £14,625 £13,275 £14,175 £12,825 £12,825 £10,575 £6,525 £6,525 £6,525 £4,995
Product Z £35,750 £35,750 £35,750 £35,750 £35,750 £35,750 £35,750 £35,750 £35,750 £35,750 £35,750 £35,750
Old version returns £0 £0 £0 £0 £0 £0 £0 (£42,750) (£28,500) (£14,250) £0 £0
OEM & Customisation £3,000 £0 £0 £0 £0 £3,000 £0 £0 £0 £3,000 £0 £0
Other £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500
Total Sales £72,375 £109,675 £90,375 £82,025 £138,925 £116,075 £102,575 £36,575 £53,775 £81,525 £89,275 £59,745
Direct Unit Costs Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Product X 0.00% £7.82 £7.82 £7.82 £7.82 £7.82 £7.82 £7.82 £7.82 £7.82 £7.82 £7.82 £7.82
Product Y 0.00% £8.39 £8.39 £8.39 £8.39 £8.39 £8.39 £8.39 £8.39 £8.39 £8.39 £8.39 £8.39
Product Z 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
Old version returns 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
OEM & Customisation 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
Other 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
Direct Cost of Sales
Product X £3,910 £12,512 £8,602 £7,038 £19,550 £14,076 £11,730 £7,038 £8,602 £10,948 £10,166 £3,910
Product Y £2,727 £3,062 £2,727 £2,475 £2,643 £2,391 £2,391 £1,972 £1,217 £1,217 £1,217 £931
Product Z £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Old version returns £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
OEM & Customisation £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 £6,637 £15,574 £11,329 £9,513 £22,193 £16,467 £14,121 £9,010 £9,819 £12,165 £11,383 £4,841
Personnel Plan
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Production Personnel
Technical support Mgr. £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000
Technical Support £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
Other £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Subtotal £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000
Sales and Marketing Personnel
Marketing Manager £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000
Name or title £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Name or title £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 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000
General and Administrative Personnel
President £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000
Office Mgmt £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500
Name or title £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 £7,500 £7,500 £7,500 £7,500 £7,500 £7,500 £7,500 £7,500 £7,500 £7,500 £7,500 £7,500
Other Personnel
Development £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525
Name or title £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Name or title £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 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525
Total People 5 5 5 5 5 5 5 5 5 5 5 5
Total Payroll £16,025 £16,025 £16,025 £16,025 £16,025 £16,025 £16,025 £16,025 £16,025 £16,025 £16,025 £16,025
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 10.50% 10.50% 10.50% 10.50% 10.50% 10.50% 10.50% 10.50% 10.50% 10.50% 10.50% 10.50%
Long-term Interest Rate 11.00% 11.00% 11.00% 11.00% 11.00% 11.00% 11.00% 11.00% 11.00% 11.00% 11.00% 11.00%
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
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Sales £72,375 £109,675 £90,375 £82,025 £138,925 £116,075 £102,575 £36,575 £53,775 £81,525 £89,275 £59,745
Direct Cost of Sales £6,637 £15,574 £11,329 £9,513 £22,193 £16,467 £14,121 £9,010 £9,819 £12,165 £11,383 £4,841
Production Payroll £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000
Freight £1,201 £2,056 £1,651 £1,479 £2,694 £2,146 £1,921 £1,434 £1,516 £1,741 £1,666 £1,041
Royalties £7,238 £10,968 £9,038 £8,203 £13,893 £11,608 £10,258 £3,658 £5,378 £8,153 £8,928 £5,975
Total Cost of Sales £17,076 £30,598 £24,018 £21,194 £40,779 £32,221 £28,300 £16,101 £18,712 £24,058 £23,976 £13,857
Gross Margin £55,300 £79,077 £66,358 £60,831 £98,146 £83,854 £74,275 £20,474 £35,063 £57,467 £65,299 £45,888
Gross Margin % 76.41% 72.10% 73.42% 74.16% 70.65% 72.24% 72.41% 55.98% 65.20% 70.49% 73.14% 76.81%
Operating Expenses
Sales and Marketing Expenses
Sales and Marketing Payroll £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000
Advertising £10,000 £20,000 £20,000 £20,000 £30,000 £20,000 £20,000 £10,000 £10,000 £20,000 £20,000 £10,000
Sales commissions £4,343 £6,581 £5,423 £4,922 £8,336 £6,965 £6,155 £2,195 £3,227 £4,892 £5,357 £3,585
Graphics and collaterals £1,000 £1,000 £30,000 £2,000 £0 £0 £0 £500 £0 £0 £500 £0
Printing £2,200 £500 £500 £18,000 £5,000 £0 £0 £500 £500 £500 £500 £500
Public relations £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200
Research £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £2,000
Tollfree Telephone £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500
Trade Shows and Events £2,000 £0 £0 £0 £2,000 £0 £0 £0 £0 £2,000 £0 £0
Meals £650 £250 £250 £250 £750 £450 £250 £250 £250 £250 £450 £250
Travel £2,000 £400 £400 £400 £2,000 £1,000 £500 £500 £1,700 £1,700 £500 £1,700
Miscellaneous £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000
Total Sales and Marketing Expenses £28,893 £35,431 £63,273 £52,272 £54,786 £35,115 £33,605 £20,645 £22,377 £36,042 £34,007 £24,735
Sales and Marketing % 39.92% 32.30% 70.01% 63.73% 39.44% 30.25% 32.76% 56.44% 41.61% 44.21% 38.09% 41.40%
General and Administrative Expenses
General and Administrative Payroll £7,500 £7,500 £7,500 £7,500 £7,500 £7,500 £7,500 £7,500 £7,500 £7,500 £7,500 £7,500
Sales and Marketing and Other Expenses £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Depreciation £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £1,000
Online services £300 £300 £300 £300 £300 £300 £300 £300 £300 £300 £300 £300
Contributions £25 £25 £25 £25 £25 £25 £25 £25 £25 £25 £25 £25
Dues and subscriptions £50 £50 £50 £50 £50 £50 £50 £50 £50 £50 £50 £50
Insurance £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500
Maintenance and repairs £150 £150 £150 £150 £150 £150 £150 £150 £150 £150 £150 £150
Office supplies £100 £100 £100 £100 £100 £100 £100 £100 £100 £100 £100 £100
Postage £200 £200 £200 £200 £200 £200 £200 £200 £200 £200 £200 £200
Professional fees £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500
Telephone £750 £750 £750 £750 £750 £750 £750 £750 £750 £750 £750 £750
Rent £900 £900 £900 £900 £900 £900 £900 £900 £900 £900 £900 £900
Other £250 £250 £250 £250 £250 £250 £250 £250 £250 £250 £250 £250
Payroll Taxes 15.00% £1,562 £1,562 £1,562 £1,562 £1,562 £1,562 £1,562 £1,562 £1,562 £1,562 £1,562 £1,562
Other General and Administrative Expenses £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total General and Administrative Expenses £12,787 £12,787 £12,787 £12,787 £12,787 £12,787 £12,787 £12,787 £12,787 £12,787 £12,787 £13,787
General and Administrative % 17.67% 11.66% 14.15% 15.59% 9.20% 11.02% 12.47% 34.96% 23.78% 15.69% 14.32% 23.08%
Other Expenses:
Other Payroll £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525 £2,525
Consultants £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Product Development £100 £100 £100 £100 £100 £100 £100 £100 £100 £100 £100 £100
Total Other Expenses £2,625 £2,625 £2,625 £2,625 £2,625 £2,625 £2,625 £2,625 £2,625 £2,625 £2,625 £2,625
Other % 3.63% 2.39% 2.90% 3.20% 1.89% 2.26% 2.56% 7.18% 4.88% 3.22% 2.94% 4.39%
Total Operating Expenses £44,305 £50,843 £78,685 £67,684 £70,198 £50,527 £49,017 £36,057 £37,789 £51,454 £49,419 £41,147
Profit Before Interest and Taxes £10,995 £28,234 (£12,327) (£6,853) £27,948 £33,327 £25,258 (£15,583) (£2,726) £6,013 £15,880 £4,741
EBITDA £10,995 £28,234 (£12,327) (£6,853) £27,948 £33,327 £25,258 (£15,583) (£2,726) £6,013 £15,880 £5,741
Interest Expense £195 £195 £195 £195 £195 £370 £370 £20 £20 £20 £20 £20
Taxes Incurred £3,240 £7,010 (£3,131) (£1,762) £6,938 £8,239 £6,222 (£3,901) (£687) £1,498 £3,965 £1,180
Net Profit £7,559 £21,029 (£9,392) (£5,287) £20,814 £24,718 £18,666 (£11,702) (£2,060) £4,494 £11,894 £3,541
Net Profit/Sales 10.44% 19.17% -10.39% -6.44% 14.98% 21.29% 18.20% -32.00% -3.83% 5.51% 13.32% 5.93%
Pro Forma Cash Flow
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Cash Received
Cash from Operations
Cash Sales £54,281 £82,256 £67,781 £61,519 £104,194 £87,056 £76,931 £27,431 £40,331 £61,144 £66,956 £44,809
Cash from Receivables £62,028 £62,631 £18,405 £27,258 £22,524 £20,980 £34,541 £28,906 £25,094 £9,287 £13,675 £20,446
Subtotal Cash from Operations £116,309 £144,888 £86,186 £88,777 £126,718 £108,037 £111,472 £56,338 £65,425 £70,431 £80,631 £65,255
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 £20,000 £0 £0 £0 £0 £0 £0
New Other Liabilities (interest-free) £2,132 £6,313 £0 £0 £6,146 £0 £5,546 £0 £0 £866 £3,327 £636
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 £118,441 £151,201 £86,186 £88,777 £132,864 £128,037 £117,018 £56,338 £65,425 £71,297 £83,958 £65,891
Expenditures Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Expenditures from Operations
Cash Spending £16,025 £16,025 £16,025 £16,025 £16,025 £16,025 £16,025 £16,025 £16,025 £16,025 £16,025 £16,025
Bill Payments £37,962 £42,956 £66,652 £79,162 £70,981 £113,260 £69,471 £64,258 £27,590 £41,377 £63,259 £59,699
Subtotal Spent on Operations £53,987 £58,981 £82,677 £95,187 £87,006 £129,285 £85,496 £80,283 £43,615 £57,402 £79,284 £75,724
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 £40,000 £0 £0 £0 £0
Other Liabilities Principal Repayment £0 £0 £20,000 £0 £0 £0 £0 £4,453 £10,000 £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 £53,987 £58,981 £102,677 £95,187 £87,006 £129,285 £85,496 £124,736 £53,615 £57,402 £79,284 £75,724
Net Cash Flow £64,454 £92,220 (£16,492) (£6,411) £45,859 (£1,248) £31,522 (£68,399) £11,810 £13,895 £4,674 (£9,833)
Cash Balance £65,079 £157,299 £140,808 £134,397 £180,256 £179,007 £210,529 £142,130 £153,940 £167,835 £172,509 £162,676
Pro Forma Balance Sheet
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Assets Starting Balances
Current Assets
Cash £625 £65,079 £157,299 £140,808 £134,397 £180,256 £179,007 £210,529 £142,130 £153,940 £167,835 £172,509 £162,676
Accounts Receivable £124,056 £80,122 £44,909 £49,099 £42,347 £54,554 £62,592 £53,695 £33,933 £22,283 £33,377 £42,021 £36,511
Inventory £28,623 £21,986 £15,574 £11,329 £9,513 £22,193 £16,467 £14,121 £9,010 £9,819 £12,165 £11,383 £6,541
Other Current Assets £431 £431 £431 £431 £431 £431 £431 £431 £431 £431 £431 £431 £431
Total Current Assets £153,735 £167,618 £218,214 £201,666 £186,688 £257,433 £258,497 £278,776 £185,503 £186,472 £213,807 £226,343 £206,159
Long-term Assets
Long-term Assets £35,577 £35,577 £35,577 £35,577 £35,577 £35,577 £35,577 £35,577 £35,577 £35,577 £35,577 £35,577 £35,577
Accumulated Depreciation £24,247 £24,247 £24,247 £24,247 £24,247 £24,247 £24,247 £24,247 £24,247 £24,247 £24,247 £24,247 £25,247
Total Long-term Assets £11,330 £11,330 £11,330 £11,330 £11,330 £11,330 £11,330 £11,330 £11,330 £11,330 £11,330 £11,330 £10,330
Total Assets £165,065 £178,948 £229,544 £212,996 £198,018 £268,763 £269,828 £290,106 £196,834 £197,802 £225,137 £237,673 £216,489
Liabilities and Capital Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Current Liabilities
Accounts Payable £36,557 £40,749 £64,002 £76,847 £67,155 £110,940 £67,287 £63,354 £26,236 £39,265 £61,240 £58,554 £33,193
Current Borrowing £22,336 £22,336 £22,336 £22,336 £22,336 £22,336 £42,336 £42,336 £2,336 £2,336 £2,336 £2,336 £2,336
Other Current Liabilities £25,526 £27,658 £33,971 £13,971 £13,971 £20,118 £20,118 £25,664 £21,211 £11,211 £12,076 £15,403 £16,040
Subtotal Current Liabilities £84,419 £90,742 £120,310 £113,154 £103,462 £153,393 £129,740 £131,353 £49,783 £52,811 £75,652 £76,294 £51,569
Long-term Liabilities £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Liabilities £84,419 £90,742 £120,310 £113,154 £103,462 £153,393 £129,740 £131,353 £49,783 £52,811 £75,652 £76,294 £51,569
Paid-in Capital £76,960 £76,960 £76,960 £76,960 £76,960 £76,960 £76,960 £76,960 £76,960 £76,960 £76,960 £76,960 £76,960
Retained Earnings £36,668 £3,686 £3,686 £3,686 £3,686 £3,686 £3,686 £3,686 £3,686 £3,686 £3,686 £3,686 £3,686
Earnings (£32,982) £7,559 £28,588 £19,196 £13,910 £34,724 £59,442 £78,107 £66,405 £64,345 £68,839 £80,734 £84,274
Total Capital £80,646 £88,205 £109,234 £99,842 £94,556 £115,370 £140,088 £158,753 £147,051 £144,991 £149,485 £161,380 £164,920
Total Liabilities and Capital £165,065 £178,948 £229,544 £212,996 £198,018 £268,763 £269,828 £290,106 £196,834 £197,802 £225,137 £237,673 £216,489
Net Worth £80,646 £88,205 £109,234 £99,842 £94,556 £115,370 £140,088 £158,753 £147,051 £144,991 £149,485 £161,380 £164,920