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Artemide Auditing & Consulting AG

Appendix

Sales Forecast
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Sales
Audit services 0% $4,343 $5,791 $5,791 $5,791 $7,238 $9,844 $8,686 $9,844 $5,791 $5,791 $5,791 $5,791
Consulting services 0% $2,606 $3,474 $3,474 $3,474 $4,343 $5,906 $5,212 $5,906 $3,474 $3,474 $3,474 $3,474
Investigation services 0% $1,737 $2,316 $2,316 $2,316 $2,895 $3,938 $3,474 $3,938 $2,316 $2,316 $2,316 $2,316
Total Sales $8,686 $11,581 $11,581 $11,581 $14,476 $19,688 $17,372 $19,688 $11,581 $11,581 $11,581 $11,581
Direct Cost of Sales Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Audit services $651 $869 $869 $869 $1,086 $1,477 $1,303 $1,477 $869 $869 $869 $869
Consulting services $391 $521 $521 $521 $651 $886 $782 $886 $521 $521 $521 $521
Investigation services $347 $463 $463 $463 $579 $788 $695 $788 $463 $463 $463 $463
Subtotal Direct Cost of Sales $1,389 $1,853 $1,853 $1,853 $2,316 $3,151 $2,780 $3,151 $1,853 $1,853 $1,853 $1,853
Personnel Plan
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Sandor Artemide 0% $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000
Brigitte Artemide 0% $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000
Total People 2 2 2 2 2 2 2 2 2 2 2 2
Total Payroll $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000

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 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
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Sales $8,686 $11,581 $11,581 $11,581 $14,476 $19,688 $17,372 $19,688 $11,581 $11,581 $11,581 $11,581
Direct Cost of Sales $1,389 $1,853 $1,853 $1,853 $2,316 $3,151 $2,780 $3,151 $1,853 $1,853 $1,853 $1,853
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Cost of Sales $1,389 $1,853 $1,853 $1,853 $2,316 $3,151 $2,780 $3,151 $1,853 $1,853 $1,853 $1,853
Gross Margin $7,297 $9,728 $9,728 $9,728 $12,160 $16,537 $14,592 $16,537 $9,728 $9,728 $9,728 $9,728
Gross Margin % 84.01% 84.00% 84.00% 84.00% 84.00% 84.00% 84.00% 84.00% 84.00% 84.00% 84.00% 84.00%
Expenses
Payroll $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000
Sales and Marketing and Other Expenses $400 $590 $590 $590 $590 $599 $590 $590 $590 $590 $590 $590
Depreciation $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200
Leased Equipment (incl. office rental) $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200
Utilities (incl. office furniture, etc.) $150 $150 $150 $150 $150 $150 $150 $150 $150 $150 $150 $150
Insurance $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $100
Rent $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Payroll Taxes 16% $960 $960 $960 $960 $960 $960 $960 $960 $960 $960 $960 $960
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Operating Expenses $8,010 $8,200 $8,200 $8,200 $8,200 $8,209 $8,200 $8,200 $8,200 $8,200 $8,200 $8,200
Profit Before Interest and Taxes ($713) $1,528 $1,528 $1,528 $3,961 $8,329 $6,393 $8,338 $1,529 $1,528 $1,528 $1,528
EBITDA ($513) $1,728 $1,728 $1,728 $4,161 $8,529 $6,593 $8,538 $1,729 $1,728 $1,728 $1,728
Interest Expense $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Taxes Incurred ($178) $382 $382 $382 $990 $2,082 $1,598 $2,084 $382 $382 $382 $382
Net Profit ($535) $1,146 $1,146 $1,146 $2,970 $6,246 $4,794 $6,253 $1,146 $1,146 $1,146 $1,146
Net Profit/Sales -6.16% 9.90% 9.90% 9.90% 20.52% 31.73% 27.60% 31.76% 9.90% 9.90% 9.90% 9.90%

Pro Forma Cash Flow
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Cash Received
Cash from Operations
Cash Sales $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Cash from Receivables $5,791 $6,080 $8,783 $11,581 $11,581 $11,678 $14,650 $19,611 $17,449 $19,418 $11,581 $11,581
Subtotal Cash from Operations $5,791 $6,080 $8,783 $11,581 $11,581 $11,678 $14,650 $19,611 $17,449 $19,418 $11,581 $11,581
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 $5,791 $6,080 $8,783 $11,581 $11,581 $11,678 $14,650 $19,611 $17,449 $19,418 $11,581 $11,581
Expenditures Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Expenditures from Operations
Cash Spending $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000
Bill Payments $11,682 $3,061 $4,235 $4,235 $4,271 $5,370 $7,213 $6,406 $7,135 $4,235 $4,235 $4,235
Subtotal Spent on Operations $17,682 $9,061 $10,235 $10,235 $10,271 $11,370 $13,213 $12,406 $13,135 $10,235 $10,235 $10,235
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 $2,895 $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 $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 $22,577 $11,061 $12,235 $12,235 $12,271 $13,370 $15,213 $14,406 $15,135 $12,235 $12,235 $12,235
Net Cash Flow ($16,786) ($4,981) ($3,453) ($654) ($690) ($1,693) ($563) $5,205 $2,314 $7,183 ($654) ($654)
Cash Balance $75,865 $70,884 $67,431 $66,777 $66,087 $64,395 $63,832 $69,036 $71,351 $78,534 $77,880 $77,226
Pro Forma Balance Sheet
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Assets Starting Balances
Current Assets
Cash $92,651 $75,865 $70,884 $67,431 $66,777 $66,087 $64,395 $63,832 $69,036 $71,351 $78,534 $77,880 $77,226
Accounts Receivable $11,581 $14,477 $19,977 $22,776 $22,776 $25,671 $33,681 $36,404 $36,481 $30,613 $22,776 $22,776 $22,776
Other Current Assets $1,158 $1,158 $1,158 $1,158 $1,158 $1,158 $1,158 $1,158 $1,158 $1,158 $1,158 $1,158 $1,158
Total Current Assets $105,390 $91,499 $92,019 $91,365 $90,711 $92,916 $99,234 $101,393 $106,675 $103,121 $102,468 $101,814 $101,160
Long-term Assets
Long-term Assets $6,948 $8,948 $10,948 $12,948 $14,948 $16,948 $18,948 $20,948 $22,948 $24,948 $26,948 $28,948 $30,948
Accumulated Depreciation $0 $200 $400 $600 $800 $1,000 $1,200 $1,400 $1,600 $1,800 $2,000 $2,200 $2,400
Total Long-term Assets $6,948 $8,748 $10,548 $12,348 $14,148 $15,948 $17,748 $19,548 $21,348 $23,148 $24,948 $26,748 $28,548
Total Assets $112,338 $100,247 $102,567 $103,713 $104,859 $108,864 $116,982 $120,941 $128,023 $126,269 $127,416 $128,562 $129,708
Liabilities and Capital Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Current Liabilities
Accounts Payable $11,581 $2,920 $4,094 $4,094 $4,094 $5,129 $7,000 $6,165 $6,994 $4,093 $4,094 $4,094 $4,094
Current Borrowing $2,895 $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 $14,476 $2,920 $4,094 $4,094 $4,094 $5,129 $7,000 $6,165 $6,994 $4,093 $4,094 $4,094 $4,094
Long-term Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Liabilities $14,476 $2,920 $4,094 $4,094 $4,094 $5,129 $7,000 $6,165 $6,994 $4,093 $4,094 $4,094 $4,094
Paid-in Capital $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000
Retained Earnings $92,862 $92,862 $92,862 $92,862 $92,862 $92,862 $92,862 $92,862 $92,862 $92,862 $92,862 $92,862 $92,862
Earnings $0 ($535) $611 $1,757 $2,903 $5,874 $12,120 $16,914 $23,168 $24,314 $25,460 $26,606 $27,752
Total Capital $97,862 $97,327 $98,473 $99,619 $100,765 $103,736 $109,982 $114,776 $121,030 $122,176 $123,322 $124,468 $125,614
Total Liabilities and Capital $112,338 $100,247 $102,567 $103,713 $104,859 $108,864 $116,982 $120,941 $128,023 $126,269 $127,416 $128,562 $129,708
Net Worth $97,862 $97,327 $98,473 $99,619 $100,765 $103,736 $109,982 $114,776 $121,030 $122,176 $123,322 $124,468 $125,614