Vino Maestro Ltd.

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Wine 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
Wine 0% $40,000 $45,000 $50,000 $50,000 $60,000 $75,000 $100,000 $125,000 $70,000 $70,000 $75,000 $80,000
Spirits 0% $4,000 $4,500 $5,000 $5,000 $6,000 $7,500 $10,000 $12,500 $7,000 $7,000 $7,500 $8,000
Other 0% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Sales $44,000 $49,500 $55,000 $55,000 $66,000 $82,500 $110,000 $137,500 $77,000 $77,000 $82,500 $88,000
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
Wine $24,242 $27,273 $30,303 $30,303 $36,364 $45,455 $60,606 $75,758 $42,424 $42,424 $45,455 $48,485
Spirits $3,279 $3,689 $4,098 $4,098 $4,918 $6,148 $8,197 $10,246 $5,738 $5,738 $6,148 $6,557
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Direct Cost of Sales $27,521 $30,961 $34,401 $34,401 $41,282 $51,602 $68,803 $86,003 $48,162 $48,162 $51,602 $55,042
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
Store Managers/Partners 0% $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000
Salespeople -- Full-time 0% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Salespeople -- Seasonal 0% $0 $0 $0 $0 $0 $0 $930 $1,860 $1,860 $0 $0 $0
Stock/Delivery -- Full-time 0% $2,050 $1,640 $1,640 $2,050 $1,640 $1,640 $2,050 $1,640 $1,640 $2,050 $1,640 $1,640
Stock/Delivery -- Seasonal 0% $0 $0 $0 $0 $0 $0 $820 $1,640 $0 $0 $0 $0
Other 0% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total People 6 6 6 6 6 6 8 8 6 6 6 6
Total Payroll $10,050 $9,640 $9,640 $10,050 $9,640 $9,640 $11,800 $13,140 $11,500 $10,050 $9,640 $9,640
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 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00%
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
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 $44,000 $49,500 $55,000 $55,000 $66,000 $82,500 $110,000 $137,500 $77,000 $77,000 $82,500 $88,000
Direct Cost of Sales $27,521 $30,961 $34,401 $34,401 $41,282 $51,602 $68,803 $86,003 $48,162 $48,162 $51,602 $55,042
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Cost of Sales $27,521 $30,961 $34,401 $34,401 $41,282 $51,602 $68,803 $86,003 $48,162 $48,162 $51,602 $55,042
Gross Margin $16,479 $18,539 $20,599 $20,599 $24,718 $30,898 $41,197 $51,497 $28,838 $28,838 $30,898 $32,958
Gross Margin % 37.45% 37.45% 37.45% 37.45% 37.45% 37.45% 37.45% 37.45% 37.45% 37.45% 37.45% 37.45%
Expenses
Payroll $10,050 $9,640 $9,640 $10,050 $9,640 $9,640 $11,800 $13,140 $11,500 $10,050 $9,640 $9,640
Sales and Marketing and Other Expenses $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Depreciation $880 $990 $1,100 $1,100 $1,320 $1,650 $2,200 $2,750 $1,540 $1,540 $1,650 $1,760
POS computer software lease $250 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250
Rent $0 $0 $0 $6,233 $6,233 $6,233 $6,233 $6,233 $6,233 $6,233 $6,233 $6,233
Utilities- HVAC and phone/data lines $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500
Insurance $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500
Vehicle Delivery Expenses $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500
Maintenance/Repairs $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500
Cleaning/Supplies $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500
Rent $1,972 $1,972 $1,972 $1,972 $1,972 $1,972 $1,972 $1,972 $1,972 $1,972 $1,972 $1,972
Leased Equipment $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Advertising/Marketing $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000
Payroll Taxes 16% $1,608 $1,542 $1,542 $1,608 $1,542 $1,542 $1,888 $2,102 $1,840 $1,608 $1,542 $1,542
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Operating Expenses $18,260 $17,894 $18,004 $24,713 $24,457 $24,787 $27,843 $29,947 $26,835 $25,153 $24,787 $24,897
Profit Before Interest and Taxes ($1,781) $644 $2,594 ($4,114) $261 $6,111 $13,355 $21,550 $2,004 $3,686 $6,111 $8,061
EBITDA ($901) $1,634 $3,694 ($3,014) $1,581 $7,761 $15,555 $24,300 $3,544 $5,226 $7,761 $9,821
Interest Expense $2,174 $2,148 $2,121 $2,095 $2,069 $2,043 $2,017 $1,990 $1,964 $1,938 $1,912 $1,886
Taxes Incurred ($1,186) ($376) $118 ($1,552) ($452) $1,017 $2,835 $4,890 $10 $437 $1,050 $1,544
Net Profit ($2,768) ($1,127) $355 ($4,657) ($1,356) $3,051 $8,504 $14,669 $29 $1,311 $3,149 $4,631
Net Profit/Sales -6.29% -2.28% 0.64% -8.47% -2.05% 3.70% 7.73% 10.67% 0.04% 1.70% 3.82% 5.26%
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 $44,000 $49,500 $55,000 $55,000 $66,000 $82,500 $110,000 $137,500 $77,000 $77,000 $82,500 $88,000
Subtotal Cash from Operations $44,000 $49,500 $55,000 $55,000 $66,000 $82,500 $110,000 $137,500 $77,000 $77,000 $82,500 $88,000
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 $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 $44,000 $49,500 $55,000 $55,000 $66,000 $82,500 $110,000 $137,500 $77,000 $77,000 $82,500 $88,000
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 $10,050 $9,640 $9,640 $10,050 $9,640 $9,640 $11,800 $13,140 $11,500 $10,050 $9,640 $9,640
Bill Payments $277 $8,341 $9,052 $10,162 $30,390 $64,482 $80,408 $107,065 $122,410 $23,698 $64,358 $71,975
Subtotal Spent on Operations $10,327 $17,981 $18,692 $20,212 $40,030 $74,122 $92,208 $120,205 $133,910 $33,748 $73,998 $81,615
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 $2,857 $2,857 $2,857 $2,857 $2,857 $2,857 $2,857 $2,857 $2,857 $2,857 $2,857 $2,857
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 $13,184 $20,838 $21,549 $23,069 $42,887 $76,979 $95,065 $123,062 $136,767 $36,605 $76,855 $84,472
Net Cash Flow $30,816 $28,662 $33,451 $31,931 $23,113 $5,521 $14,935 $14,438 ($59,767) $40,395 $5,645 $3,528
Cash Balance $100,816 $129,477 $162,929 $194,860 $217,973 $223,494 $238,429 $252,866 $193,100 $233,495 $239,140 $242,668
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 $70,000 $100,816 $129,477 $162,929 $194,860 $217,973 $223,494 $238,429 $252,866 $193,100 $233,495 $239,140 $242,668
Inventory $150,000 $122,479 $91,518 $57,116 $37,842 $45,410 $56,762 $75,683 $94,604 $52,978 $52,978 $56,762 $60,546
Other Current Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Current Assets $220,000 $223,295 $220,995 $220,045 $232,702 $263,383 $280,256 $314,112 $347,470 $246,078 $286,473 $295,902 $303,215
Long-term Assets
Long-term Assets $180,000 $180,000 $180,000 $180,000 $180,000 $180,000 $180,000 $180,000 $180,000 $180,000 $180,000 $180,000 $180,000
Accumulated Depreciation $0 $880 $1,870 $2,970 $4,070 $5,390 $7,040 $9,240 $11,990 $13,530 $15,070 $16,720 $18,480
Total Long-term Assets $180,000 $179,120 $178,130 $177,030 $175,930 $174,610 $172,960 $170,760 $168,010 $166,470 $164,930 $163,280 $161,520
Total Assets $400,000 $402,415 $399,125 $397,075 $408,632 $437,993 $453,216 $484,872 $515,480 $412,548 $451,403 $459,182 $464,735
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 $0 $8,040 $8,735 $9,187 $28,258 $61,832 $76,861 $102,870 $121,666 $21,561 $61,963 $69,450 $73,228
Current Borrowing $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other Current Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Current Liabilities $0 $8,040 $8,735 $9,187 $28,258 $61,832 $76,861 $102,870 $121,666 $21,561 $61,963 $69,450 $73,228
Long-term Liabilities $240,000 $237,143 $234,286 $231,429 $228,572 $225,715 $222,858 $220,001 $217,144 $214,287 $211,430 $208,573 $205,716
Total Liabilities $240,000 $245,183 $243,021 $240,616 $256,830 $287,547 $299,719 $322,871 $338,810 $235,848 $273,393 $278,023 $278,944
Paid-in Capital $235,000 $235,000 $235,000 $235,000 $235,000 $235,000 $235,000 $235,000 $235,000 $235,000 $235,000 $235,000 $235,000
Retained Earnings ($75,000) ($75,000) ($75,000) ($75,000) ($75,000) ($75,000) ($75,000) ($75,000) ($75,000) ($75,000) ($75,000) ($75,000) ($75,000)
Earnings $0 ($2,768) ($3,896) ($3,541) ($8,198) ($9,554) ($6,503) $2,001 $16,670 $16,700 $18,010 $21,159 $25,791
Total Capital $160,000 $157,232 $156,104 $156,459 $151,802 $150,446 $153,497 $162,001 $176,670 $176,700 $178,010 $181,159 $185,791
Total Liabilities and Capital $400,000 $402,415 $399,125 $397,075 $408,632 $437,993 $453,216 $484,872 $515,480 $412,548 $451,403 $459,182 $464,735
Net Worth $160,000 $157,232 $156,104 $156,459 $151,802 $150,446 $153,497 $162,001 $176,670 $176,700 $178,010 $181,159 $185,791