IWA Championship Wrestling

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Wrestling Entertainment 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
Sponsorship Participation 0% $113,333 $93,333 $83,333 $83,333 $83,333 $73,333 $63,333 $73,333 $73,333 $83,333 $83,333 $93,333
TV Advertising 0% $36,417 $35,417 $35,417 $35,417 $35,417 $35,417 $35,417 $35,417 $35,417 $35,417 $36,417 $36,417
Pay-Per-View 0% $320,000 $320,000 $320,000 $320,000 $320,000 $320,000 $320,000 $320,000 $320,000 $320,000 $320,000 $320,000
Gate Attendance/Site Sales 0% $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000
Merchandise Sold at Events 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
Other Merchandise 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
Food and Beverage Sold at Events 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
Total Sales $492,250 $471,250 $461,250 $461,250 $461,250 $451,250 $441,250 $451,250 $451,250 $461,250 $462,250 $472,250
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
Sponsorship Participation $31,732 $31,732 $31,732 $31,732 $31,732 $31,732 $31,732 $31,732 $31,732 $31,732 $31,732 $31,732
TV Advertising $7,500 $7,500 $7,500 $7,500 $7,500 $7,500 $7,500 $7,500 $7,500 $7,500 $7,500 $7,500
Pay-Per-View $60,000 $60,000 $60,000 $60,000 $60,000 $60,000 $60,000 $60,000 $60,000 $60,000 $60,000 $60,000
Gate Attendance/Site Sales $4,510 $4,510 $4,510 $4,510 $4,510 $4,510 $4,510 $4,510 $4,510 $4,510 $4,510 $4,510
Merchandise Sold at Events $342 $342 $342 $342 $342 $342 $342 $342 $342 $342 $342 $342
Other Merchandise $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000
Food and Beverage Sold at Events $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500
Subtotal Direct Cost of Sales $106,583 $106,583 $106,583 $106,583 $106,583 $106,583 $106,583 $106,583 $106,583 $106,583 $106,583 $106,583
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
Partners 0% $13,333 $13,333 $13,333 $13,333 $13,333 $13,333 $13,333 $13,333 $13,333 $13,333 $13,333 $13,333
Marketing 0% $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000
Performers 0% $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000
Production 0% $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000
Admin 0% $8,333 $8,333 $8,333 $8,333 $8,333 $8,333 $8,333 $8,333 $8,333 $8,333 $8,333 $8,333
Total People 75 75 75 75 75 75 75 75 75 75 75 75
Total Payroll $177,666 $177,666 $177,666 $177,666 $177,666 $177,666 $177,666 $177,666 $177,666 $177,666 $177,666 $177,666
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% 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 $492,250 $471,250 $461,250 $461,250 $461,250 $451,250 $441,250 $451,250 $451,250 $461,250 $462,250 $472,250
Direct Cost of Sales $106,583 $106,583 $106,583 $106,583 $106,583 $106,583 $106,583 $106,583 $106,583 $106,583 $106,583 $106,583
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Cost of Sales $106,583 $106,583 $106,583 $106,583 $106,583 $106,583 $106,583 $106,583 $106,583 $106,583 $106,583 $106,583
Gross Margin $385,667 $364,667 $354,667 $354,667 $354,667 $344,667 $334,667 $344,667 $344,667 $354,667 $355,667 $365,667
Gross Margin % 78.35% 77.38% 76.89% 76.89% 76.89% 76.38% 75.85% 76.38% 76.38% 76.89% 76.94% 77.43%
Expenses
Payroll $177,666 $177,666 $177,666 $177,666 $177,666 $177,666 $177,666 $177,666 $177,666 $177,666 $177,666 $177,666
Sales and Marketing and Other Expenses $8,167 $8,167 $8,167 $8,167 $8,167 $8,167 $8,167 $8,167 $8,167 $8,167 $8,167 $8,167
Depreciation $1,667 $1,667 $1,667 $1,667 $1,667 $1,667 $1,667 $1,667 $1,667 $1,667 $1,667 $1,667
Leased Equipment $400 $400 $400 $400 $400 $400 $400 $400 $400 $400 $400 $400
Utilities $400 $400 $400 $400 $400 $400 $400 $400 $400 $400 $400 $400
Insurance $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500
Rent $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200
Payroll Taxes 15% $26,650 $26,650 $26,650 $26,650 $26,650 $26,650 $26,650 $26,650 $26,650 $26,650 $26,650 $26,650
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Operating Expenses $216,650 $216,650 $216,650 $216,650 $216,650 $216,650 $216,650 $216,650 $216,650 $216,650 $216,650 $216,650
Profit Before Interest and Taxes $169,017 $148,017 $138,017 $138,017 $138,017 $128,017 $118,017 $128,017 $128,017 $138,017 $139,017 $149,017
EBITDA $170,684 $149,684 $139,684 $139,684 $139,684 $129,684 $119,684 $129,684 $129,684 $139,684 $140,684 $150,684
Interest Expense $3,032 $2,940 $2,848 $2,756 $2,664 $2,572 $2,480 $2,388 $2,296 $2,204 $2,112 $2,020
Taxes Incurred $49,795 $36,269 $33,792 $33,815 $33,838 $31,361 $28,884 $31,407 $31,430 $33,953 $34,226 $36,749
Net Profit $116,189 $108,807 $101,377 $101,446 $101,515 $94,084 $86,653 $94,222 $94,291 $101,860 $102,679 $110,248
Net Profit/Sales 23.60% 23.09% 21.98% 21.99% 22.01% 20.85% 19.64% 20.88% 20.90% 22.08% 22.21% 23.35%
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 $123,063 $117,813 $115,313 $115,313 $115,313 $112,813 $110,313 $112,813 $112,813 $115,313 $115,563 $118,063
Cash from Receivables $0 $12,306 $368,663 $353,188 $345,938 $345,938 $345,688 $338,188 $331,188 $338,438 $338,688 $345,963
Subtotal Cash from Operations $123,063 $130,119 $483,975 $468,500 $461,250 $458,750 $456,000 $451,000 $444,000 $453,750 $454,250 $464,025
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 $60,000 $112,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Cash Received $183,063 $242,119 $483,975 $468,500 $461,250 $458,750 $456,000 $451,000 $444,000 $453,750 $454,250 $464,025
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 $177,666 $177,666 $177,666 $177,666 $177,666 $177,666 $177,666 $177,666 $177,666 $177,666 $177,666 $177,666
Bill Payments $10,466 $309,607 $183,024 $180,538 $180,469 $180,317 $177,748 $175,345 $177,693 $177,707 $180,063 $180,319
Subtotal Spent on Operations $188,132 $487,274 $360,690 $358,204 $358,135 $357,983 $355,414 $353,012 $355,359 $355,373 $357,729 $357,985
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 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000
Other Liabilities Principal Repayment $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Long-term Liabilities Principal Repayment $5,049 $5,049 $5,049 $5,049 $5,049 $5,049 $5,049 $5,049 $5,049 $5,049 $5,049 $5,049
Purchase Other Current Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Purchase Long-term Assets $83,333 $83,333 $83,333 $83,333 $83,333 $83,333 $83,333 $83,333 $83,333 $83,333 $83,333 $83,333
Dividends $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Cash Spent $282,514 $581,656 $455,073 $452,587 $452,518 $452,365 $449,796 $447,394 $449,742 $449,756 $452,112 $452,368
Net Cash Flow ($99,452) ($339,537) $28,902 $15,913 $8,732 $6,385 $6,204 $3,606 ($5,742) $3,994 $2,138 $11,657
Cash Balance $350,548 $11,011 $39,913 $55,826 $64,558 $70,943 $77,147 $80,753 $75,011 $79,005 $81,143 $92,801
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 $450,000 $350,548 $11,011 $39,913 $55,826 $64,558 $70,943 $77,147 $80,753 $75,011 $79,005 $81,143 $92,801
Accounts Receivable $0 $369,188 $710,319 $687,594 $680,344 $680,344 $672,844 $658,094 $658,344 $665,594 $673,094 $681,094 $689,319
Inventory $0 $117,242 $117,242 $117,242 $117,242 $117,242 $117,242 $117,242 $117,242 $117,242 $117,242 $117,242 $117,242
Other Current Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Current Assets $450,000 $836,977 $838,571 $844,749 $853,412 $862,144 $861,028 $852,482 $856,338 $857,846 $869,341 $879,479 $899,361
Long-term Assets
Long-term Assets $0 $83,333 $166,667 $250,000 $333,333 $416,667 $500,000 $583,333 $666,667 $750,000 $833,333 $916,667 $1,000,000
Accumulated Depreciation $0 $1,667 $3,333 $5,000 $6,667 $8,333 $10,000 $11,667 $13,333 $15,000 $16,667 $18,333 $20,000
Total Long-term Assets $0 $81,667 $163,333 $245,000 $326,667 $408,333 $490,000 $571,667 $653,333 $735,000 $816,667 $898,333 $980,000
Total Assets $450,000 $918,644 $1,001,904 $1,089,749 $1,180,078 $1,270,477 $1,351,028 $1,424,149 $1,509,671 $1,592,846 $1,686,007 $1,777,812 $1,879,361
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 $303,504 $177,006 $174,522 $174,456 $174,389 $171,906 $169,422 $171,772 $171,705 $174,055 $174,230 $176,580
Current Borrowing $72,000 $66,000 $60,000 $54,000 $48,000 $42,000 $36,000 $30,000 $24,000 $18,000 $12,000 $6,000 $0
Other Current Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Current Liabilities $72,000 $369,504 $237,006 $228,522 $222,456 $216,389 $207,906 $199,422 $195,772 $189,705 $186,055 $180,230 $176,580
Long-term Liabilities $302,945 $297,896 $292,847 $287,798 $282,749 $277,700 $272,651 $267,602 $262,552 $257,503 $252,454 $247,405 $242,356
Total Liabilities $374,945 $667,400 $529,853 $516,320 $505,204 $494,089 $480,556 $467,024 $458,324 $447,209 $438,509 $427,635 $418,936
Paid-in Capital $157,505 $217,505 $329,505 $329,505 $329,505 $329,505 $329,505 $329,505 $329,505 $329,505 $329,505 $329,505 $329,505
Retained Earnings ($82,450) ($82,450) ($82,450) ($82,450) ($82,450) ($82,450) ($82,450) ($82,450) ($82,450) ($82,450) ($82,450) ($82,450) ($82,450)
Earnings $0 $116,189 $224,997 $326,373 $427,819 $529,334 $623,417 $710,070 $804,292 $898,583 $1,000,443 $1,103,122 $1,213,370
Total Capital $75,055 $251,244 $472,052 $573,428 $674,874 $776,389 $870,472 $957,125 $1,051,347 $1,145,638 $1,247,498 $1,350,177 $1,460,425
Total Liabilities and Capital $450,000 $918,644 $1,001,904 $1,089,749 $1,180,078 $1,270,477 $1,351,028 $1,424,149 $1,509,671 $1,592,846 $1,686,007 $1,777,812 $1,879,361
Net Worth $75,055 $251,244 $472,052 $573,428 $674,874 $776,389 $870,472 $957,125 $1,051,347 $1,145,638 $1,247,498 $1,350,177 $1,460,425