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Used Book Store 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
Fiction Books 0% $8,000 $9,200 $10,580 $12,167 $12,836 $13,542 $14,287 $15,073 $15,902 $16,776 $17,699 $18,230
Sci-Fi Books 0% $9,000 $10,350 $11,903 $13,688 $14,441 $15,235 $16,073 $16,957 $17,890 $18,873 $19,911 $20,509
Magazines/newspapers 0% $7,000 $8,050 $9,258 $10,646 $11,232 $11,849 $12,501 $13,189 $13,914 $14,679 $15,487 $15,951
Children's Books 0% $9,000 $10,350 $11,903 $13,688 $14,441 $15,235 $16,073 $16,957 $17,890 $18,873 $19,911 $20,509
Biography Books 0% $6,000 $6,900 $7,935 $9,125 $9,627 $10,157 $10,715 $11,305 $11,926 $12,582 $13,274 $13,673
Business Books 0% $5,500 $6,325 $7,274 $8,365 $8,825 $9,310 $9,822 $10,363 $10,932 $11,534 $12,168 $12,533
CD's and Music 0% $9,000 $10,350 $11,903 $13,688 $14,441 $15,235 $16,073 $16,957 $17,890 $18,873 $19,911 $20,509
Other 0% $10,000 $11,500 $13,225 $15,209 $16,045 $16,928 $17,859 $18,841 $19,877 $20,970 $22,124 $22,788
Total Sales $63,500 $73,025 $83,979 $96,576 $101,887 $107,491 $113,403 $119,640 $126,220 $133,163 $140,486 $144,701
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
Fiction Books $6,160 $7,084 $8,147 $9,369 $9,884 $10,427 $11,001 $11,606 $12,244 $12,918 $13,628 $14,037
Sci-Fi Books $6,930 $7,970 $9,165 $10,540 $11,119 $11,731 $12,376 $13,057 $13,775 $14,533 $15,332 $15,792
Magazines/newspapers $5,390 $6,199 $7,128 $8,198 $8,648 $9,124 $9,626 $10,155 $10,714 $11,303 $11,925 $12,282
Children's Books $6,930 $7,970 $9,165 $10,540 $11,119 $11,731 $12,376 $13,057 $13,775 $14,533 $15,332 $15,792
Biography Books $4,620 $5,313 $6,110 $7,026 $7,413 $7,821 $8,251 $8,705 $9,183 $9,688 $10,221 $10,528
Business Books $4,235 $4,870 $5,601 $6,441 $6,795 $7,169 $7,563 $7,979 $8,418 $8,881 $9,369 $9,651
CD's and Music $6,930 $7,970 $9,165 $10,540 $11,119 $11,731 $12,376 $13,057 $13,775 $14,533 $15,332 $15,792
Other $7,700 $8,855 $10,183 $11,711 $12,355 $13,034 $13,751 $14,508 $15,305 $16,147 $17,035 $17,546
Subtotal Direct Cost of Sales $48,895 $56,229 $64,664 $74,363 $78,453 $82,768 $87,320 $92,123 $97,190 $102,535 $108,175 $111,420
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
Mr. James Vinck 0% $3,500 $3,500 $3,500 $3,500 $3,500 $3,500 $3,500 $3,500 $3,500 $3,500 $3,500 $3,500
Mr. Todd Vinck 0% $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500
Salesperson 0% $850 $850 $850 $850 $850 $850 $850 $850 $850 $850 $850 $850
Salesperson 0% $850 $850 $850 $850 $850 $850 $850 $850 $850 $850 $850 $850
Salesperson 0% $850 $850 $850 $850 $850 $850 $850 $850 $850 $850 $850 $850
Salesperson 0% $850 $850 $850 $850 $850 $850 $850 $850 $850 $850 $850 $850
Salesperson 0% $850 $850 $850 $850 $850 $850 $850 $850 $850 $850 $850 $850
Total People 7 5 5 5 5 5 5 5 5 5 5 5
Total Payroll $9,250 $9,250 $9,250 $9,250 $9,250 $9,250 $9,250 $9,250 $9,250 $9,250 $9,250 $9,250
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 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
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 $63,500 $73,025 $83,979 $96,576 $101,887 $107,491 $113,403 $119,640 $126,220 $133,163 $140,486 $144,701
Direct Cost of Sales $48,895 $56,229 $64,664 $74,363 $78,453 $82,768 $87,320 $92,123 $97,190 $102,535 $108,175 $111,420
Other Costs of Goods $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Cost of Sales $48,895 $56,229 $64,664 $74,363 $78,453 $82,768 $87,320 $92,123 $97,190 $102,535 $108,175 $111,420
Gross Margin $14,605 $16,796 $19,315 $22,212 $23,434 $24,723 $26,083 $27,517 $29,031 $30,627 $32,312 $33,281
Gross Margin % 23.00% 23.00% 23.00% 23.00% 23.00% 23.00% 23.00% 23.00% 23.00% 23.00% 23.00% 23.00%
Expenses
Payroll $9,250 $9,250 $9,250 $9,250 $9,250 $9,250 $9,250 $9,250 $9,250 $9,250 $9,250 $9,250
Sales and Marketing and Other Expenses $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000
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
Rent $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000
Utilities $300 $300 $300 $300 $300 $300 $300 $300 $300 $300 $300 $300
Insurance $600 $600 $600 $600 $600 $600 $600 $600 $600 $600 $600 $600
Payroll Taxes 15% $1,830 $1,388 $1,388 $1,388 $1,388 $1,388 $1,388 $1,388 $1,388 $1,388 $1,388 $1,388
Other $2,000 $2,000 $2,000 $0 $2,000 $0 $2,000 $0 $3,000 $0 $2,000 $0
Total Operating Expenses $21,980 $21,538 $21,538 $19,538 $21,538 $19,538 $21,538 $19,538 $22,538 $19,538 $21,538 $19,538
Profit Before Interest and Taxes ($7,375) ($4,742) ($2,222) $2,675 $1,897 $5,185 $4,545 $7,980 $6,493 $11,090 $10,774 $13,744
EBITDA ($7,375) ($4,742) ($2,222) $2,675 $1,897 $5,185 $4,545 $7,980 $6,493 $11,090 $10,774 $13,744
Interest Expense $750 $1,167 $1,167 $1,167 $1,167 $1,167 $1,167 $1,167 $1,208 $1,208 $1,208 $1,208
Taxes Incurred ($2,438) ($1,773) ($1,017) $452 $219 $1,206 $1,014 $2,044 $1,585 $2,964 $2,870 $3,761
Net Profit ($5,688) ($4,136) ($2,372) $1,056 $511 $2,813 $2,365 $4,769 $3,699 $6,917 $6,696 $8,775
Net Profit/Sales -8.96% -5.66% -2.82% 1.09% 0.50% 2.62% 2.09% 3.99% 2.93% 5.19% 4.77% 6.06%
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 $63,500 $73,025 $83,979 $96,576 $101,887 $107,491 $113,403 $119,640 $126,220 $133,163 $140,486 $144,701
Subtotal Cash from Operations $63,500 $73,025 $83,979 $96,576 $101,887 $107,491 $113,403 $119,640 $126,220 $133,163 $140,486 $144,701
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 $5,000 $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 $50,000 $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 $50,000 $0 $0 $0 $0 $0 $0 $4,000
Subtotal Cash Received $63,500 $123,025 $83,979 $96,576 $151,887 $107,491 $113,403 $119,640 $131,220 $133,163 $140,486 $148,701
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 $9,250 $9,250 $9,250 $9,250 $9,250 $9,250 $9,250 $9,250 $9,250 $9,250 $9,250 $9,250
Bill Payments $11,257 $96,997 $76,325 $86,731 $96,929 $96,744 $100,395 $106,932 $111,169 $118,979 $123,138 $130,727
Subtotal Spent on Operations $20,507 $106,247 $85,575 $95,981 $106,179 $105,994 $109,645 $116,182 $120,419 $128,229 $132,388 $139,977
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 $20,507 $106,247 $85,575 $95,981 $106,179 $105,994 $109,645 $116,182 $120,419 $128,229 $132,388 $139,977
Net Cash Flow $42,993 $16,778 ($1,596) $595 $45,708 $1,497 $3,758 $3,458 $10,802 $4,934 $8,099 $8,724
Cash Balance $76,813 $93,590 $91,994 $92,589 $138,297 $139,794 $143,552 $147,010 $157,812 $162,746 $170,844 $179,568
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 $33,820 $76,813 $93,590 $91,994 $92,589 $138,297 $139,794 $143,552 $147,010 $157,812 $162,746 $170,844 $179,568
Inventory $16,000 $53,785 $61,852 $71,130 $81,800 $86,298 $91,045 $96,052 $101,335 $106,909 $112,789 $118,992 $122,562
Other Current Assets $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000
Total Current Assets $57,820 $138,597 $163,443 $171,124 $182,388 $232,595 $238,839 $247,605 $256,345 $272,721 $283,534 $297,836 $310,130
Long-term Assets
Long-term Assets $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000
Accumulated Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Long-term Assets $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000
Total Assets $65,820 $146,597 $171,443 $179,124 $190,388 $240,595 $246,839 $255,605 $264,345 $280,721 $291,534 $305,836 $318,130
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 $8,000 $94,465 $73,446 $83,500 $93,708 $93,404 $96,835 $103,236 $107,207 $114,883 $118,780 $126,385 $125,904
Current Borrowing $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $20,000 $20,000 $20,000 $20,000
Other Current Liabilities $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000
Subtotal Current Liabilities $33,000 $119,465 $98,446 $108,500 $118,708 $118,404 $121,835 $128,236 $132,207 $144,883 $148,780 $156,385 $155,904
Long-term Liabilities $75,000 $75,000 $125,000 $125,000 $125,000 $125,000 $125,000 $125,000 $125,000 $125,000 $125,000 $125,000 $125,000
Total Liabilities $108,000 $194,465 $223,446 $233,500 $243,708 $243,404 $246,835 $253,236 $257,207 $269,883 $273,780 $281,385 $280,904
Paid-in Capital $70,000 $70,000 $70,000 $70,000 $70,000 $120,000 $120,000 $120,000 $120,000 $120,000 $120,000 $120,000 $124,000
Retained Earnings ($112,180) ($112,180) ($112,180) ($112,180) ($112,180) ($112,180) ($112,180) ($112,180) ($112,180) ($112,180) ($112,180) ($112,180) ($112,180)
Earnings $0 ($5,688) ($9,823) ($12,196) ($11,140) ($10,629) ($7,816) ($5,451) ($682) $3,018 $9,935 $16,631 $25,406
Total Capital ($42,180) ($47,868) ($52,003) ($54,376) ($53,320) ($2,809) $4 $2,369 $7,138 $10,838 $17,755 $24,451 $37,226
Total Liabilities and Capital $65,820 $146,597 $171,443 $179,124 $190,388 $240,595 $246,839 $255,605 $264,345 $280,721 $291,534 $305,836 $318,130
Net Worth ($42,180) ($47,868) ($52,003) ($54,376) ($53,320) ($2,809) $4 $2,369 $7,138 $10,838 $17,755 $24,451 $37,226