Plan Outline
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SIC 5149 Wholesale Trade - Nondurable Goods - Groceries and related products, nec
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Wholesale Food Manufacturer Business Plan
Jean's Tofu Delight
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Appendix
| Sales Forecast | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Sales | |||||||||||||
| Supermarkets | 0% | $40,000 | $40,000 | $45,000 | $45,000 | $50,000 | $60,000 | $60,000 | $60,000 | $65,000 | $65,000 | $65,000 | $65,000 |
| Large Upscale Natural Food Stores | 0% | $15,000 | $15,000 | $20,000 | $20,000 | $20,000 | $20,000 | $20,000 | $20,000 | $25,000 | $25,000 | $25,000 | $25,000 |
| Small Natural Food Stores | 0% | $5,000 | $5,000 | $5,000 | $5,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 |
| Other | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Sales | $60,000 | $60,000 | $70,000 | $70,000 | $80,000 | $90,000 | $90,000 | $90,000 | $100,000 | $100,000 | $100,000 | $100,000 | |
| Direct Cost of Sales | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Supermarkets | $8,500 | $8,500 | $10,000 | $10,000 | $12,000 | $14,000 | $14,000 | $14,000 | $15,000 | $15,000 | $15,000 | $15,000 | |
| Large Upscale Natural Food Stores | $3,000 | $3,500 | $4,900 | $4,900 | $4,900 | $4,900 | $4,900 | $4,900 | $6,000 | $6,000 | $6,000 | $6,000 | |
| Small Natural Food Stores | $1,000 | $1,000 | $1,000 | $1,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | |
| Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Subtotal Direct Cost of Sales | $12,500 | $13,000 | $15,900 | $15,900 | $18,900 | $20,900 | $20,900 | $20,900 | $23,000 | $23,000 | $23,000 | $23,000 | |
| Personnel Plan | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Jean Simmons | 0% | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 |
| Sales Manager | 0% | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 |
| Production Staff | 0% | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 |
| Distribution Staff | 0% | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 |
| Sales Staff | 0% | $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 People | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 15 | |
| Total Payroll | $38,000 | $38,000 | $38,000 | $38,000 | $38,000 | $38,000 | $38,000 | $38,000 | $38,000 | $38,000 | $38,000 | $38,000 | |
| 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 | $60,000 | $60,000 | $70,000 | $70,000 | $80,000 | $90,000 | $90,000 | $90,000 | $100,000 | $100,000 | $100,000 | $100,000 | |
| Direct Cost of Sales | $12,500 | $13,000 | $15,900 | $15,900 | $18,900 | $20,900 | $20,900 | $20,900 | $23,000 | $23,000 | $23,000 | $23,000 | |
| Other Production Expenses | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total Cost of Sales | $12,500 | $13,000 | $15,900 | $15,900 | $18,900 | $20,900 | $20,900 | $20,900 | $23,000 | $23,000 | $23,000 | $23,000 | |
| Gross Margin | $47,500 | $47,000 | $54,100 | $54,100 | $61,100 | $69,100 | $69,100 | $69,100 | $77,000 | $77,000 | $77,000 | $77,000 | |
| Gross Margin % | 79.17% | 78.33% | 77.29% | 77.29% | 76.38% | 76.78% | 76.78% | 76.78% | 77.00% | 77.00% | 77.00% | 77.00% | |
| Expenses | |||||||||||||
| Payroll | $38,000 | $38,000 | $38,000 | $38,000 | $38,000 | $38,000 | $38,000 | $38,000 | $38,000 | $38,000 | $38,000 | $38,000 | |
| Sales and Marketing and Other Expenses | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | |
| Depreciation | $800 | $800 | $800 | $800 | $800 | $800 | $800 | $800 | $800 | $800 | $800 | $800 | |
| Leased Equipment | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Utilities | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | |
| Insurance | $800 | $800 | $800 | $800 | $800 | $800 | $800 | $800 | $800 | $800 | $800 | $800 | |
| Rent | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | |
| Payroll Taxes | 15% | $5,700 | $5,700 | $5,700 | $5,700 | $5,700 | $5,700 | $5,700 | $5,700 | $5,700 | $5,700 | $5,700 | $5,700 |
| Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total Operating Expenses | $55,300 | $55,300 | $55,300 | $55,300 | $55,300 | $55,300 | $55,300 | $55,300 | $55,300 | $55,300 | $55,300 | $55,300 | |
| Profit Before Interest and Taxes | ($7,800) | ($8,300) | ($1,200) | ($1,200) | $5,800 | $13,800 | $13,800 | $13,800 | $21,700 | $21,700 | $21,700 | $21,700 | |
| EBITDA | ($7,000) | ($7,500) | ($400) | ($400) | $6,600 | $14,600 | $14,600 | $14,600 | $22,500 | $22,500 | $22,500 | $22,500 | |
| Interest Expense | $401 | $469 | $538 | $606 | $674 | $742 | $810 | $878 | $946 | $1,014 | $1,082 | $1,151 | |
| Taxes Incurred | ($2,460) | ($2,631) | ($521) | ($542) | $1,538 | $3,917 | $3,897 | $3,877 | $6,226 | $6,206 | $6,185 | $6,165 | |
| Net Profit | ($5,741) | ($6,139) | ($1,216) | ($1,264) | $3,588 | $9,141 | $9,093 | $9,046 | $14,528 | $14,480 | $14,433 | $14,384 | |
| Net Profit/Sales | -9.57% | -10.23% | -1.74% | -1.81% | 4.49% | 10.16% | 10.10% | 10.05% | 14.53% | 14.48% | 14.43% | 14.38% | |
| Pro Forma Cash Flow | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Cash Received | |||||||||||||
| Cash from Operations | |||||||||||||
| Cash Sales | $15,000 | $15,000 | $17,500 | $17,500 | $20,000 | $22,500 | $22,500 | $22,500 | $25,000 | $25,000 | $25,000 | $25,000 | |
| Cash from Receivables | $40,000 | $41,500 | $45,000 | $45,250 | $52,500 | $52,750 | $60,250 | $67,500 | $67,500 | $67,750 | $75,000 | $75,000 | |
| Subtotal Cash from Operations | $55,000 | $56,500 | $62,500 | $62,750 | $72,500 | $75,250 | $82,750 | $90,000 | $92,500 | $92,750 | $100,000 | $100,000 | |
| 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 | $8,333 | $8,333 | $8,333 | $8,333 | $8,333 | $8,333 | $8,333 | $8,333 | $8,333 | $8,333 | $8,333 | $8,500 | |
| New Other Liabilities (interest-free) | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | |
| New Long-term Liabilities | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | |
| 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 | $69,333 | $70,833 | $76,833 | $77,083 | $86,833 | $89,583 | $97,083 | $104,333 | $106,833 | $107,083 | $114,333 | $114,500 | |
| Expenditures | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Expenditures from Operations | |||||||||||||
| Cash Spending | $38,000 | $38,000 | $38,000 | $38,000 | $38,000 | $38,000 | $38,000 | $38,000 | $38,000 | $38,000 | $38,000 | $38,000 | |
| Bill Payments | $21,023 | $30,598 | $28,146 | $35,502 | $32,745 | $41,023 | $44,187 | $42,108 | $42,382 | $48,907 | $46,721 | $46,769 | |
| Subtotal Spent on Operations | $59,023 | $68,598 | $66,146 | $73,502 | $70,745 | $79,023 | $82,187 | $80,108 | $80,382 | $86,907 | $84,721 | $84,769 | |
| 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 | $1,666 | $1,666 | $1,666 | $1,666 | $1,666 | $1,666 | $1,666 | $1,666 | $1,666 | $1,666 | $1,666 | $1,666 | |
| Other Liabilities Principal Repayment | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Long-term Liabilities Principal Repayment | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | |
| Purchase Other Current Assets | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | |
| Purchase Long-term Assets | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | |
| Dividends | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Subtotal Cash Spent | $66,189 | $75,764 | $73,312 | $80,668 | $77,911 | $86,189 | $89,353 | $87,274 | $87,548 | $94,073 | $91,887 | $91,935 | |
| Net Cash Flow | $3,144 | ($4,931) | $3,521 | ($3,585) | $8,922 | $3,394 | $7,730 | $17,059 | $19,285 | $13,010 | $22,446 | $22,565 | |
| Cash Balance | $43,144 | $38,213 | $41,735 | $38,150 | $47,072 | $50,465 | $58,195 | $75,254 | $94,539 | $107,549 | $129,995 | $152,560 | |
| Pro Forma Balance Sheet | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Assets | Starting Balances | ||||||||||||
| Current Assets | |||||||||||||
| Cash | $40,000 | $43,144 | $38,213 | $41,735 | $38,150 | $47,072 | $50,465 | $58,195 | $75,254 | $94,539 | $107,549 | $129,995 | $152,560 |
| Accounts Receivable | $80,000 | $85,000 | $88,500 | $96,000 | $103,250 | $110,750 | $125,500 | $132,750 | $132,750 | $140,250 | $147,500 | $147,500 | $147,500 |
| Inventory | $10,000 | $13,750 | $14,300 | $17,490 | $17,490 | $20,790 | $22,990 | $22,990 | $22,990 | $25,300 | $25,300 | $25,300 | $25,300 |
| Other Current Assets | $5,000 | $7,000 | $9,000 | $11,000 | $13,000 | $15,000 | $17,000 | $19,000 | $21,000 | $23,000 | $25,000 | $27,000 | $29,000 |
| Total Current Assets | $135,000 | $148,894 | $150,013 | $166,225 | $171,890 | $193,612 | $215,955 | $232,935 | $251,994 | $283,089 | $305,349 | $329,795 | $354,360 |
| Long-term Assets | |||||||||||||
| Long-term Assets | $50,000 | $52,000 | $54,000 | $56,000 | $58,000 | $60,000 | $62,000 | $64,000 | $66,000 | $68,000 | $70,000 | $72,000 | $74,000 |
| Accumulated Depreciation | $12,000 | $12,800 | $13,600 | $14,400 | $15,200 | $16,000 | $16,800 | $17,600 | $18,400 | $19,200 | $20,000 | $20,800 | $21,600 |
| Total Long-term Assets | $38,000 | $39,200 | $40,400 | $41,600 | $42,800 | $44,000 | $45,200 | $46,400 | $47,600 | $48,800 | $50,000 | $51,200 | $52,400 |
| Total Assets | $173,000 | $188,094 | $190,413 | $207,825 | $214,690 | $237,612 | $261,155 | $279,335 | $299,594 | $331,889 | $355,349 | $380,995 | $406,760 |
| Liabilities and Capital | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Current Liabilities | |||||||||||||
| Accounts Payable | $20,000 | $29,668 | $26,959 | $34,419 | $31,382 | $39,548 | $42,784 | $40,703 | $40,749 | $47,349 | $45,162 | $45,208 | $45,255 |
| Current Borrowing | $0 | $6,667 | $13,334 | $20,001 | $26,668 | $33,335 | $40,002 | $46,669 | $53,336 | $60,003 | $66,670 | $73,337 | $80,171 |
| Other Current Liabilities | $0 | $3,000 | $6,000 | $9,000 | $12,000 | $15,000 | $18,000 | $21,000 | $24,000 | $27,000 | $30,000 | $33,000 | $36,000 |
| Subtotal Current Liabilities | $20,000 | $39,335 | $46,293 | $63,420 | $70,050 | $87,883 | $100,786 | $108,372 | $118,085 | $134,352 | $141,832 | $151,545 | $161,426 |
| Long-term Liabilities | $40,000 | $41,500 | $43,000 | $44,500 | $46,000 | $47,500 | $49,000 | $50,500 | $52,000 | $53,500 | $55,000 | $56,500 | $58,000 |
| Total Liabilities | $60,000 | $80,835 | $89,293 | $107,920 | $116,050 | $135,383 | $149,786 | $158,872 | $170,085 | $187,852 | $196,832 | $208,045 | $219,426 |
| Paid-in Capital | $80,000 | $80,000 | $80,000 | $80,000 | $80,000 | $80,000 | $80,000 | $80,000 | $80,000 | $80,000 | $80,000 | $80,000 | $80,000 |
| Retained Earnings | $9,000 | $33,000 | $33,000 | $33,000 | $33,000 | $33,000 | $33,000 | $33,000 | $33,000 | $33,000 | $33,000 | $33,000 | $33,000 |
| Earnings | $24,000 | ($5,741) | ($11,880) | ($13,096) | ($14,360) | ($10,771) | ($1,630) | $7,463 | $16,508 | $31,036 | $45,516 | $59,949 | $74,333 |
| Total Capital | $113,000 | $107,259 | $101,120 | $99,904 | $98,640 | $102,229 | $111,370 | $120,463 | $129,508 | $144,036 | $158,516 | $172,949 | $187,333 |
| Total Liabilities and Capital | $173,000 | $188,094 | $190,413 | $207,825 | $214,690 | $237,612 | $261,155 | $279,335 | $299,594 | $331,889 | $355,349 | $380,995 | $406,760 |
| Net Worth | $113,000 | $107,259 | $101,120 | $99,904 | $98,640 | $102,229 | $111,370 | $120,463 | $129,508 | $144,036 | $158,516 | $172,949 | $187,333 |
