Pioneer Consulting
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 | |||||||||||||
Start-up Businesses | 0% | $700 | $700 | $600 | $700 | $600 | $550 | $700 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 |
Existing Small Businesses | 0% | $1,000 | $1,000 | $1,200 | $1,200 | $1,400 | $1,200 | $1,300 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 |
Total Sales | $1,700 | $1,700 | $1,800 | $1,900 | $2,000 | $1,750 | $2,000 | $2,200 | $2,200 | $2,200 | $2,200 | $2,200 | |
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 | |
Start-up Businesses | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
Existing Small Businesses | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
Subtotal Direct Cost of Sales | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
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 | ||
Susan Noyes | 0% | $0 | $0 | $0 | $200 | $200 | $200 | $200 | $200 | $200 | $400 | $400 | $400 |
Elizabeth Rayburn | 0% | $0 | $0 | $0 | $200 | $200 | $200 | $200 | $200 | $200 | $400 | $400 | $400 |
Issac Harris | 0% | $0 | $0 | $0 | $200 | $200 | $200 | $200 | $200 | $200 | $400 | $400 | $400 |
Al Takemoto | 0% | $0 | $0 | $0 | $200 | $200 | $200 | $200 | $200 | $200 | $400 | $400 | $400 |
Chris Pin | 0% | $0 | $0 | $0 | $200 | $200 | $200 | $200 | $200 | $200 | $400 | $400 | $400 |
Total People | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
Total Payroll | $0 | $0 | $0 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $2,000 | $2,000 | $2,000 |
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 | $1,700 | $1,700 | $1,800 | $1,900 | $2,000 | $1,750 | $2,000 | $2,200 | $2,200 | $2,200 | $2,200 | $2,200 | |
Direct Cost of Sales | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
Other Production Expenses | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
Total Cost of Sales | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
Gross Margin | $1,700 | $1,700 | $1,800 | $1,900 | $2,000 | $1,750 | $2,000 | $2,200 | $2,200 | $2,200 | $2,200 | $2,200 | |
Gross Margin % | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% | |
Expenses | |||||||||||||
Payroll | $0 | $0 | $0 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $2,000 | $2,000 | $2,000 | |
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 | $0 | |
Cell Phone | $40 | $40 | $40 | $40 | $40 | $40 | $40 | $40 | $40 | $40 | $40 | $40 | |
Utilities | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
Insurance | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
Rent | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
Payroll Taxes | 15% | $0 | $0 | $0 | $150 | $150 | $150 | $150 | $150 | $150 | $300 | $300 | $300 |
Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
Total Operating Expenses | $40 | $40 | $40 | $1,190 | $1,190 | $1,190 | $1,190 | $1,190 | $1,190 | $2,340 | $2,340 | $2,340 | |
Profit Before Interest and Taxes | $1,660 | $1,660 | $1,760 | $710 | $810 | $560 | $810 | $1,010 | $1,010 | ($140) | ($140) | ($140) | |
EBITDA | $1,660 | $1,660 | $1,760 | $710 | $810 | $560 | $810 | $1,010 | $1,010 | ($140) | ($140) | ($140) | |
Interest Expense | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
Taxes Incurred | $498 | $498 | $528 | $213 | $243 | $168 | $243 | $303 | $303 | ($42) | ($42) | ($42) | |
Net Profit | $1,162 | $1,162 | $1,232 | $497 | $567 | $392 | $567 | $707 | $707 | ($98) | ($98) | ($98) | |
Net Profit/Sales | 68.35% | 68.35% | 68.44% | 26.16% | 28.35% | 22.40% | 28.35% | 32.14% | 32.14% | -4.45% | -4.45% | -4.45% |
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 | $425 | $425 | $450 | $475 | $500 | $438 | $500 | $550 | $550 | $550 | $550 | $550 | |
Cash from Receivables | $0 | $43 | $1,275 | $1,278 | $1,353 | $1,428 | $1,494 | $1,319 | $1,505 | $1,650 | $1,650 | $1,650 | |
Subtotal Cash from Operations | $425 | $468 | $1,725 | $1,753 | $1,853 | $1,865 | $1,994 | $1,869 | $2,055 | $2,200 | $2,200 | $2,200 | |
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 | $425 | $468 | $1,725 | $1,753 | $1,853 | $1,865 | $1,994 | $1,869 | $2,055 | $2,200 | $2,200 | $2,200 | |
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 | $0 | $0 | $0 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $2,000 | $2,000 | $2,000 | |
Bill Payments | $18 | $538 | $539 | $563 | $404 | $431 | $361 | $435 | $493 | $487 | $298 | $298 | |
Subtotal Spent on Operations | $18 | $538 | $539 | $1,563 | $1,404 | $1,431 | $1,361 | $1,435 | $1,493 | $2,487 | $2,298 | $2,298 | |
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 | $18 | $538 | $539 | $1,563 | $1,404 | $1,431 | $1,361 | $1,435 | $1,493 | $2,487 | $2,298 | $2,298 | |
Net Cash Flow | $407 | ($71) | $1,186 | $190 | $449 | $435 | $633 | $434 | $562 | ($287) | ($98) | ($98) | |
Cash Balance | $757 | $687 | $1,873 | $2,063 | $2,511 | $2,946 | $3,579 | $4,013 | $4,575 | $4,288 | $4,190 | $4,092 |
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 | $350 | $757 | $687 | $1,873 | $2,063 | $2,511 | $2,946 | $3,579 | $4,013 | $4,575 | $4,288 | $4,190 | $4,092 |
Accounts Receivable | $0 | $1,275 | $2,508 | $2,583 | $2,730 | $2,878 | $2,763 | $2,769 | $3,100 | $3,245 | $3,245 | $3,245 | $3,245 |
Other Current Assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
Total Current Assets | $350 | $2,032 | $3,194 | $4,455 | $4,793 | $5,389 | $5,708 | $6,348 | $7,113 | $7,820 | $7,533 | $7,435 | $7,337 |
Long-term Assets | |||||||||||||
Long-term Assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
Accumulated Depreciation | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
Total Long-term Assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
Total Assets | $350 | $2,032 | $3,194 | $4,455 | $4,793 | $5,389 | $5,708 | $6,348 | $7,113 | $7,820 | $7,533 | $7,435 | $7,337 |
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 | $520 | $520 | $549 | $390 | $419 | $346 | $419 | $477 | $477 | $288 | $288 | $288 |
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 | $520 | $520 | $549 | $390 | $419 | $346 | $419 | $477 | $477 | $288 | $288 | $288 |
Long-term Liabilities | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
Total Liabilities | $0 | $520 | $520 | $549 | $390 | $419 | $346 | $419 | $477 | $477 | $288 | $288 | $288 |
Paid-in Capital | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 |
Retained Earnings | ($650) | ($650) | ($650) | ($650) | ($650) | ($650) | ($650) | ($650) | ($650) | ($650) | ($650) | ($650) | ($650) |
Earnings | $0 | $1,162 | $2,324 | $3,556 | $4,053 | $4,620 | $5,012 | $5,579 | $6,286 | $6,993 | $6,895 | $6,797 | $6,699 |
Total Capital | $350 | $1,512 | $2,674 | $3,906 | $4,403 | $4,970 | $5,362 | $5,929 | $6,636 | $7,343 | $7,245 | $7,147 | $7,049 |
Total Liabilities and Capital | $350 | $2,032 | $3,194 | $4,455 | $4,793 | $5,389 | $5,708 | $6,348 | $7,113 | $7,820 | $7,533 | $7,435 | $7,337 |
Net Worth | $350 | $1,512 | $2,674 | $3,906 | $4,403 | $4,970 | $5,362 | $5,929 | $6,636 | $7,343 | $7,245 | $7,147 | $7,049 |