Martini Astrology and Tarot
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 | ||
Unit Sales | |||||||||||||
Tarot | 0% | 96 | 106 | 116 | 128 | 180 | 156 | 210 | 188 | 206 | 226 | 248 | 274 |
Astrology | 0% | 48 | 53 | 58 | 64 | 95 | 78 | 110 | 94 | 103 | 113 | 124 | 137 |
Other- Quick Readings | 0% | 58 | 64 | 70 | 77 | 84 | 94 | 102 | 113 | 124 | 136 | 149 | 164 |
Total Unit Sales | 202 | 223 | 244 | 269 | 359 | 328 | 422 | 395 | 433 | 475 | 521 | 575 | |
Unit Prices | Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | |
Tarot | $10.00 | $10.00 | $10.00 | $15.00 | $15.00 | $15.00 | $15.00 | $15.00 | $15.00 | $15.00 | $15.00 | $15.00 | |
Astrology | $20.00 | $20.00 | $20.00 | $25.00 | $25.00 | $25.00 | $25.00 | $25.00 | $25.00 | $25.00 | $25.00 | $25.00 | |
Other- Quick Readings | $10.00 | $10.00 | $10.00 | $10.00 | $10.00 | $10.00 | $10.00 | $10.00 | $10.00 | $10.00 | $10.00 | $10.00 | |
Sales | |||||||||||||
Tarot | $960 | $1,060 | $1,160 | $1,920 | $2,700 | $2,340 | $3,150 | $2,820 | $3,090 | $3,390 | $3,720 | $4,110 | |
Astrology | $960 | $1,060 | $1,160 | $1,600 | $2,375 | $1,950 | $2,750 | $2,350 | $2,575 | $2,825 | $3,100 | $3,425 | |
Other- Quick Readings | $580 | $640 | $700 | $770 | $840 | $940 | $1,020 | $1,130 | $1,240 | $1,360 | $1,490 | $1,640 | |
Total Sales | $2,500 | $2,760 | $3,020 | $4,290 | $5,915 | $5,230 | $6,920 | $6,300 | $6,905 | $7,575 | $8,310 | $9,175 | |
Direct Unit Costs | Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | |
Tarot | 0.00% | $2.00 | $2.00 | $2.00 | $2.00 | $2.00 | $2.00 | $2.00 | $2.00 | $2.00 | $2.00 | $2.00 | $2.00 |
Astrology | 0.00% | $4.00 | $4.00 | $4.00 | $4.00 | $4.00 | $4.00 | $4.00 | $4.00 | $4.00 | $4.00 | $4.00 | $4.00 |
Other- Quick Readings | 0.00% | $0.50 | $0.50 | $1.00 | $1.00 | $1.00 | $1.00 | $1.00 | $1.00 | $1.00 | $1.00 | $1.00 | $1.00 |
Direct Cost of Sales | |||||||||||||
Tarot | $192 | $212 | $232 | $256 | $360 | $312 | $420 | $376 | $412 | $452 | $496 | $548 | |
Astrology | $192 | $212 | $232 | $256 | $380 | $312 | $440 | $376 | $412 | $452 | $496 | $548 | |
Other- Quick Readings | $29 | $32 | $70 | $77 | $84 | $94 | $102 | $113 | $124 | $136 | $149 | $164 | |
Subtotal Direct Cost of Sales | $413 | $456 | $534 | $589 | $824 | $718 | $962 | $865 | $948 | $1,040 | $1,141 | $1,260 |
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 | ||
Principal | 0% | $1,000 | $1,000 | $2,000 | $2,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $4,000 | $4,000 | $5,000 |
Other | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $500 | $500 | $500 |
Total People | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 2 | 2 | 2 | |
Total Payroll | $1,000 | $1,000 | $2,000 | $2,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $4,500 | $4,500 | $5,500 |
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 | 25.00% | 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 | $2,500 | $2,760 | $3,020 | $4,290 | $5,915 | $5,230 | $6,920 | $6,300 | $6,905 | $7,575 | $8,310 | $9,175 | |
Direct Cost of Sales | $413 | $456 | $534 | $589 | $824 | $718 | $962 | $865 | $948 | $1,040 | $1,141 | $1,260 | |
Other | $5 | $5 | $5 | $5 | $5 | $5 | $5 | $5 | $5 | $5 | $5 | $5 | |
Total Cost of Sales | $418 | $461 | $539 | $594 | $829 | $723 | $967 | $870 | $953 | $1,045 | $1,146 | $1,265 | |
Gross Margin | $2,082 | $2,299 | $2,481 | $3,696 | $5,086 | $4,507 | $5,953 | $5,430 | $5,952 | $6,530 | $7,164 | $7,910 | |
Gross Margin % | 83.28% | 83.30% | 82.15% | 86.15% | 85.98% | 86.18% | 86.03% | 86.19% | 86.20% | 86.20% | 86.21% | 86.21% | |
Expenses | |||||||||||||
Payroll | $1,000 | $1,000 | $2,000 | $2,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $4,500 | $4,500 | $5,500 | |
Sales and Marketing and Other Expenses | $450 | $250 | $250 | $250 | $250 | $250 | $250 | $250 | $250 | $250 | $250 | $250 | |
Depreciation | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
Rent | $450 | $450 | $450 | $450 | $450 | $450 | $450 | $450 | $450 | $450 | $450 | $450 | |
Payroll Taxes | 15% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
Total Operating Expenses | $1,900 | $1,700 | $2,700 | $2,700 | $3,700 | $3,700 | $3,700 | $3,700 | $3,700 | $5,200 | $5,200 | $6,200 | |
Profit Before Interest and Taxes | $182 | $599 | ($219) | $996 | $1,386 | $807 | $2,253 | $1,730 | $2,252 | $1,330 | $1,964 | $1,710 | |
EBITDA | $182 | $599 | ($219) | $996 | $1,386 | $807 | $2,253 | $1,730 | $2,252 | $1,330 | $1,964 | $1,710 | |
Interest Expense | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
Taxes Incurred | $46 | $150 | ($55) | $249 | $347 | $202 | $563 | $433 | $563 | $333 | $491 | $428 | |
Net Profit | $137 | $449 | ($164) | $747 | $1,040 | $605 | $1,690 | $1,298 | $1,689 | $998 | $1,473 | $1,283 | |
Net Profit/Sales | 5.46% | 16.28% | -5.44% | 17.41% | 17.57% | 11.57% | 24.42% | 20.60% | 24.46% | 13.17% | 17.73% | 13.98% |
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 | $2,500 | $2,760 | $3,020 | $4,290 | $5,915 | $5,230 | $6,920 | $6,300 | $6,905 | $7,575 | $8,310 | $9,175 | |
Subtotal Cash from Operations | $2,500 | $2,760 | $3,020 | $4,290 | $5,915 | $5,230 | $6,920 | $6,300 | $6,905 | $7,575 | $8,310 | $9,175 | |
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 | $2,500 | $2,760 | $3,020 | $4,290 | $5,915 | $5,230 | $6,920 | $6,300 | $6,905 | $7,575 | $8,310 | $9,175 | |
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 | $1,000 | $1,000 | $2,000 | $2,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $4,500 | $4,500 | $5,500 | |
Bill Payments | $45 | $1,362 | $1,307 | $1,196 | $1,554 | $1,867 | $1,645 | $2,223 | $2,010 | $2,211 | $2,086 | $2,339 | |
Subtotal Spent on Operations | $1,045 | $2,362 | $3,307 | $3,196 | $4,554 | $4,867 | $4,645 | $5,223 | $5,010 | $6,711 | $6,586 | $7,839 | |
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 | $1,045 | $2,362 | $3,307 | $3,196 | $4,554 | $4,867 | $4,645 | $5,223 | $5,010 | $6,711 | $6,586 | $7,839 | |
Net Cash Flow | $1,455 | $398 | ($287) | $1,094 | $1,361 | $363 | $2,275 | $1,077 | $1,895 | $864 | $1,724 | $1,336 | |
Cash Balance | $1,655 | $2,053 | $1,766 | $2,860 | $4,221 | $4,584 | $6,859 | $7,936 | $9,832 | $10,695 | $12,419 | $13,755 |
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 | $200 | $1,655 | $2,053 | $1,766 | $2,860 | $4,221 | $4,584 | $6,859 | $7,936 | $9,832 | $10,695 | $12,419 | $13,755 |
Other Current Assets | $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 |
Total Current Assets | $1,200 | $2,655 | $3,053 | $2,766 | $3,860 | $5,221 | $5,584 | $7,859 | $8,936 | $10,832 | $11,695 | $13,419 | $14,755 |
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 | $1,200 | $2,655 | $3,053 | $2,766 | $3,860 | $5,221 | $5,584 | $7,859 | $8,936 | $10,832 | $11,695 | $13,419 | $14,755 |
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 | $1,318 | $1,267 | $1,145 | $1,492 | $1,813 | $1,571 | $2,156 | $1,936 | $2,142 | $2,008 | $2,259 | $2,313 |
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 | $1,318 | $1,267 | $1,145 | $1,492 | $1,813 | $1,571 | $2,156 | $1,936 | $2,142 | $2,008 | $2,259 | $2,313 |
Long-term Liabilities | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
Total Liabilities | $0 | $1,318 | $1,267 | $1,145 | $1,492 | $1,813 | $1,571 | $2,156 | $1,936 | $2,142 | $2,008 | $2,259 | $2,313 |
Paid-in Capital | $1,870 | $1,870 | $1,870 | $1,870 | $1,870 | $1,870 | $1,870 | $1,870 | $1,870 | $1,870 | $1,870 | $1,870 | $1,870 |
Retained Earnings | ($670) | ($670) | ($670) | ($670) | ($670) | ($670) | ($670) | ($670) | ($670) | ($670) | ($670) | ($670) | ($670) |
Earnings | $0 | $137 | $586 | $422 | $1,169 | $2,208 | $2,813 | $4,503 | $5,801 | $7,490 | $8,487 | $9,960 | $11,243 |
Total Capital | $1,200 | $1,337 | $1,786 | $1,622 | $2,369 | $3,408 | $4,013 | $5,703 | $7,001 | $8,690 | $9,687 | $11,160 | $12,443 |
Total Liabilities and Capital | $1,200 | $2,655 | $3,053 | $2,766 | $3,860 | $5,221 | $5,584 | $7,859 | $8,936 | $10,832 | $11,695 | $13,419 | $14,755 |
Net Worth | $1,200 | $1,337 | $1,786 | $1,622 | $2,369 | $3,408 | $4,013 | $5,703 | $7,001 | $8,690 | $9,687 | $11,160 | $12,442 |