Margarita Momma
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 | |||||||||||||
| Machine Rental | 0% | 30 | 48 | 36 | 36 | 55 | 48 | 48 | 57 | 57 | 57 | 50 | 50 |
| Extra Mix | 0% | 10 | 20 | 10 | 15 | 25 | 20 | 20 | 25 | 25 | 25 | 25 | 25 |
| Other | 0% | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Total Unit Sales | 40 | 68 | 46 | 51 | 80 | 68 | 68 | 82 | 82 | 82 | 75 | 75 | |
| 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 | |
| Machine Rental | $100.00 | $100.00 | $100.00 | $100.00 | $100.00 | $100.00 | $100.00 | $100.00 | $100.00 | $100.00 | $100.00 | $100.00 | |
| Extra Mix | $15.00 | $15.00 | $15.00 | $15.00 | $15.00 | $15.00 | $15.00 | $15.00 | $15.00 | $15.00 | $15.00 | $15.00 | |
| Other | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | |
| Sales | |||||||||||||
| Machine Rental | $3,000 | $4,800 | $3,600 | $3,600 | $5,500 | $4,800 | $4,800 | $5,700 | $5,700 | $5,700 | $5,000 | $5,000 | |
| Extra Mix | $150 | $300 | $150 | $225 | $375 | $300 | $300 | $375 | $375 | $375 | $375 | $375 | |
| Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total Sales | $3,150 | $5,100 | $3,750 | $3,825 | $5,875 | $5,100 | $5,100 | $6,075 | $6,075 | $6,075 | $5,375 | $5,375 | |
| 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 | |
| Machine Rental | 0.00% | $7.60 | $7.60 | $7.60 | $7.60 | $7.60 | $7.60 | $7.60 | $7.60 | $7.60 | $7.60 | $7.60 | $7.60 |
| Extra Mix | 0.00% | $4.80 | $4.80 | $4.80 | $4.80 | $4.80 | $4.80 | $4.80 | $4.80 | $4.80 | $4.80 | $4.80 | $4.80 |
| Other | 0.00% | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
| Direct Cost of Sales | |||||||||||||
| Machine Rental | $228 | $365 | $274 | $274 | $418 | $365 | $365 | $433 | $433 | $433 | $380 | $380 | |
| Extra Mix | $48 | $96 | $48 | $72 | $120 | $96 | $96 | $120 | $120 | $120 | $120 | $120 | |
| Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Subtotal Direct Cost of Sales | $276 | $461 | $322 | $346 | $538 | $461 | $461 | $553 | $553 | $553 | $500 | $500 | |
| 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 | ||
| Payroll | 0% | $900 | $900 | $900 | $900 | $900 | $900 | $900 | $950 | $950 | $950 | $950 | $950 |
| Other | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total People | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Total Payroll | $900 | $900 | $900 | $900 | $900 | $900 | $900 | $950 | $950 | $950 | $950 | $950 | |
| 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 | $3,150 | $5,100 | $3,750 | $3,825 | $5,875 | $5,100 | $5,100 | $6,075 | $6,075 | $6,075 | $5,375 | $5,375 | |
| Direct Cost of Sales | $276 | $461 | $322 | $346 | $538 | $461 | $461 | $553 | $553 | $553 | $500 | $500 | |
| Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total Cost of Sales | $276 | $461 | $322 | $346 | $538 | $461 | $461 | $553 | $553 | $553 | $500 | $500 | |
| Gross Margin | $2,874 | $4,639 | $3,428 | $3,479 | $5,337 | $4,639 | $4,639 | $5,522 | $5,522 | $5,522 | $4,875 | $4,875 | |
| Gross Margin % | 91.24% | 90.96% | 91.42% | 90.96% | 90.84% | 90.96% | 90.96% | 90.89% | 90.89% | 90.89% | 90.70% | 90.70% | |
| Expenses | |||||||||||||
| Payroll | $900 | $900 | $900 | $900 | $900 | $900 | $900 | $950 | $950 | $950 | $950 | $950 | |
| Sales and Marketing and Other Expenses | $20 | $30 | $30 | $20 | $20 | $20 | $30 | $20 | $20 | $20 | $20 | $30 | |
| Depreciation | $13 | $13 | $13 | $13 | $13 | $13 | $13 | $13 | $13 | $13 | $10 | $11 | |
| Leased Equipment | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| 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 | $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 | $933 | $943 | $943 | $933 | $933 | $933 | $943 | $983 | $983 | $983 | $980 | $991 | |
| Profit Before Interest and Taxes | $1,942 | $3,697 | $2,486 | $2,546 | $4,404 | $3,706 | $3,696 | $4,539 | $4,539 | $4,539 | $3,895 | $3,884 | |
| EBITDA | $1,954 | $3,709 | $2,498 | $2,559 | $4,417 | $3,719 | $3,709 | $4,552 | $4,552 | $4,552 | $3,905 | $3,895 | |
| Interest Expense | $91 | $90 | $89 | $88 | $87 | $86 | $86 | $85 | $84 | $83 | $82 | $81 | |
| Taxes Incurred | $555 | $902 | $599 | $615 | $1,079 | $905 | $903 | $1,114 | $1,114 | $1,114 | $953 | $951 | |
| Net Profit | $1,296 | $2,705 | $1,798 | $1,844 | $3,238 | $2,715 | $2,708 | $3,341 | $3,341 | $3,342 | $2,860 | $2,852 | |
| Net Profit/Sales | 41.13% | 53.04% | 47.94% | 48.20% | 55.11% | 53.23% | 53.10% | 54.99% | 55.00% | 55.01% | 53.20% | 53.06% | |
| 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 | $3,150 | $5,100 | $3,750 | $3,825 | $5,875 | $5,100 | $5,100 | $6,075 | $6,075 | $6,075 | $5,375 | $5,375 | |
| Subtotal Cash from Operations | $3,150 | $5,100 | $3,750 | $3,825 | $5,875 | $5,100 | $5,100 | $6,075 | $6,075 | $6,075 | $5,375 | $5,375 | |
| 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 | $3,150 | $5,100 | $3,750 | $3,825 | $5,875 | $5,100 | $5,100 | $6,075 | $6,075 | $6,075 | $5,375 | $5,375 | |
| 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 | $900 | $900 | $900 | $900 | $900 | $900 | $900 | $950 | $950 | $950 | $950 | $950 | |
| Bill Payments | $22 | $711 | $1,978 | $752 | $1,705 | $1,214 | $1,978 | $1,058 | $2,185 | $1,251 | $2,178 | $1,089 | |
| Subtotal Spent on Operations | $922 | $1,611 | $2,878 | $1,652 | $2,605 | $2,114 | $2,878 | $2,008 | $3,135 | $2,201 | $3,128 | $2,039 | |
| 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 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | |
| 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 | $1,022 | $1,711 | $2,978 | $1,752 | $2,705 | $2,214 | $2,978 | $2,108 | $3,235 | $2,301 | $3,228 | $2,139 | |
| Net Cash Flow | $2,128 | $3,389 | $772 | $2,073 | $3,170 | $2,886 | $2,122 | $3,967 | $2,840 | $3,774 | $2,147 | $3,236 | |
| Cash Balance | $2,967 | $6,356 | $7,128 | $9,201 | $12,372 | $15,258 | $17,379 | $21,346 | $24,186 | $27,961 | $30,107 | $33,343 | |
| 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 | $839 | $2,967 | $6,356 | $7,128 | $9,201 | $12,372 | $15,258 | $17,379 | $21,346 | $24,186 | $27,961 | $30,107 | $33,343 |
| Inventory | $700 | $424 | $963 | $642 | $1,296 | $758 | $1,297 | $836 | $1,283 | $730 | $1,177 | $677 | $1,177 |
| Other Current Assets | $1,260 | $1,260 | $1,260 | $1,260 | $1,260 | $1,260 | $1,260 | $1,260 | $1,260 | $1,260 | $1,260 | $1,260 | $1,260 |
| Total Current Assets | $2,799 | $4,651 | $8,579 | $9,029 | $11,757 | $14,390 | $17,815 | $19,476 | $23,889 | $26,176 | $30,397 | $32,044 | $35,780 |
| Long-term Assets | |||||||||||||
| Long-term Assets | $9,000 | $9,000 | $9,000 | $9,000 | $9,000 | $9,000 | $9,000 | $9,000 | $9,000 | $9,000 | $9,000 | $9,000 | $9,000 |
| Accumulated Depreciation | $0 | $13 | $25 | $38 | $51 | $64 | $77 | $90 | $103 | $116 | $129 | $139 | $150 |
| Total Long-term Assets | $9,000 | $8,988 | $8,975 | $8,963 | $8,950 | $8,937 | $8,924 | $8,911 | $8,898 | $8,885 | $8,872 | $8,862 | $8,851 |
| Total Assets | $11,799 | $13,638 | $17,554 | $17,992 | $20,707 | $23,326 | $26,738 | $28,386 | $32,787 | $35,061 | $39,269 | $40,906 | $44,631 |
| 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 | $644 | $1,954 | $694 | $1,665 | $1,147 | $1,944 | $984 | $2,144 | $1,177 | $2,143 | $1,020 | $1,993 |
| 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 | $644 | $1,954 | $694 | $1,665 | $1,147 | $1,944 | $984 | $2,144 | $1,177 | $2,143 | $1,020 | $1,993 |
| Long-term Liabilities | $10,960 | $10,860 | $10,760 | $10,660 | $10,560 | $10,460 | $10,360 | $10,260 | $10,160 | $10,060 | $9,960 | $9,860 | $9,760 |
| Total Liabilities | $10,960 | $11,504 | $12,714 | $11,354 | $12,225 | $11,607 | $12,304 | $11,244 | $12,304 | $11,237 | $12,103 | $10,880 | $11,753 |
| 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 | ($161) | ($161) | ($161) | ($161) | ($161) | ($161) | ($161) | ($161) | ($161) | ($161) | ($161) | ($161) | ($161) |
| Earnings | $0 | $1,296 | $4,001 | $5,799 | $7,643 | $10,880 | $13,595 | $16,303 | $19,644 | $22,985 | $26,327 | $29,186 | $32,038 |
| Total Capital | $839 | $2,135 | $4,840 | $6,638 | $8,482 | $11,719 | $14,434 | $17,142 | $20,483 | $23,824 | $27,166 | $30,025 | $32,877 |
| Total Liabilities and Capital | $11,799 | $13,638 | $17,554 | $17,992 | $20,707 | $23,326 | $26,738 | $28,386 | $32,787 | $35,061 | $39,269 | $40,906 | $44,631 |
| Net Worth | $839 | $2,135 | $4,840 | $6,638 | $8,482 | $11,719 | $14,434 | $17,142 | $20,483 | $23,824 | $27,166 | $30,025 | $32,877 |
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