Concrete Carbon Parts
Appendix
| Sales Forecast | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Sales | |||||||||||||
| Individuals | 0% | $2,500 | $2,900 | $2,876 | $3,565 | $3,938 | $4,223 | $4,432 | $4,654 | $4,998 | $5,112 | $5,332 | $5,454 |
| Distributors | 0% | $0 | $0 | $0 | $0 | $6,565 | $7,121 | $8,098 | $8,767 | $9,878 | $9,987 | $9,656 | $9,765 |
| Total Sales | $2,500 | $2,900 | $2,876 | $3,565 | $10,503 | $11,344 | $12,530 | $13,421 | $14,876 | $15,099 | $14,988 | $15,219 | |
| Direct Cost of Sales | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Individuals | $1,125 | $1,305 | $1,294 | $1,604 | $1,772 | $1,900 | $1,994 | $2,094 | $2,249 | $2,300 | $2,399 | $2,454 | |
| Distributors | $0 | $0 | $0 | $0 | $4,530 | $4,913 | $5,588 | $6,049 | $6,816 | $6,891 | $6,663 | $6,738 | |
| Subtotal Direct Cost of Sales | $1,125 | $1,305 | $1,294 | $1,604 | $6,302 | $6,814 | $7,582 | $8,144 | $9,065 | $9,191 | $9,062 | $9,192 | |
| Personnel Plan | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Josh | 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 |
| Employee #1 | 0% | $0 | $0 | $0 | $1,500 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 |
| Total People | 0 | 1 | 1 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | |
| Total Payroll | $2,000 | $2,000 | $2,000 | $3,500 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | |
| 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 | 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 | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Sales | $2,500 | $2,900 | $2,876 | $3,565 | $10,503 | $11,344 | $12,530 | $13,421 | $14,876 | $15,099 | $14,988 | $15,219 | |
| Direct Cost of Sales | $1,125 | $1,305 | $1,294 | $1,604 | $6,302 | $6,814 | $7,582 | $8,144 | $9,065 | $9,191 | $9,062 | $9,192 | |
| Other Costs of Goods | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total Cost of Sales | $1,125 | $1,305 | $1,294 | $1,604 | $6,302 | $6,814 | $7,582 | $8,144 | $9,065 | $9,191 | $9,062 | $9,192 | |
| Gross Margin | $1,375 | $1,595 | $1,582 | $1,961 | $4,201 | $4,530 | $4,948 | $5,277 | $5,811 | $5,908 | $5,926 | $6,027 | |
| Gross Margin % | 55.00% | 55.00% | 55.00% | 55.00% | 40.00% | 39.93% | 39.49% | 39.32% | 39.06% | 39.13% | 39.54% | 39.60% | |
| Expenses | |||||||||||||
| Payroll | $2,000 | $2,000 | $2,000 | $3,500 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | |
| Sales and Marketing and Other Expenses | $400 | $400 | $400 | $400 | $400 | $400 | $400 | $400 | $400 | $400 | $400 | $400 | |
| Depreciation | $83 | $83 | $83 | $83 | $83 | $83 | $83 | $83 | $83 | $83 | $83 | $83 | |
| Rent | $350 | $350 | $350 | $350 | $350 | $350 | $350 | $350 | $350 | $350 | $350 | $350 | |
| Utilities | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | |
| Insurance | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | |
| Payroll Taxes | 15% | $300 | $300 | $300 | $525 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 |
| Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total Operating Expenses | $3,483 | $3,483 | $3,483 | $5,208 | $5,783 | $5,783 | $5,783 | $5,783 | $5,783 | $5,783 | $5,783 | $5,783 | |
| Profit Before Interest and Taxes | ($2,108) | ($1,888) | ($1,901) | ($3,247) | ($1,582) | ($1,253) | ($835) | ($506) | $28 | $125 | $143 | $244 | |
| EBITDA | ($2,025) | ($1,805) | ($1,818) | ($3,164) | ($1,499) | ($1,170) | ($752) | ($423) | $111 | $208 | $226 | $327 | |
| Interest Expense | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Taxes Incurred | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Net Profit | ($2,108) | ($1,888) | ($1,901) | ($3,247) | ($1,582) | ($1,253) | ($835) | ($506) | $28 | $125 | $143 | $244 | |
| Net Profit/Sales | -84.32% | -65.10% | -66.11% | -91.09% | -15.06% | -11.04% | -6.66% | -3.77% | 0.19% | 0.83% | 0.95% | 1.60% | |
| Pro Forma Cash Flow | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Cash Received | |||||||||||||
| Cash from Operations | |||||||||||||
| Cash Sales | $625 | $725 | $719 | $891 | $2,626 | $2,836 | $3,133 | $3,355 | $3,719 | $3,775 | $3,747 | $3,805 | |
| Cash from Receivables | $0 | $63 | $1,885 | $2,174 | $2,174 | $2,847 | $7,898 | $8,538 | $9,420 | $10,102 | $11,163 | $11,321 | |
| Subtotal Cash from Operations | $625 | $788 | $2,604 | $3,066 | $4,800 | $5,683 | $11,031 | $11,893 | $13,139 | $13,877 | $14,910 | $15,126 | |
| 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 | $70,000 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Subtotal Cash Received | $70,625 | $788 | $2,604 | $3,066 | $4,800 | $5,683 | $11,031 | $11,893 | $13,139 | $13,877 | $14,910 | $15,126 | |
| Expenditures | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Expenditures from Operations | |||||||||||||
| Cash Spending | $2,000 | $2,000 | $2,000 | $3,500 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | |
| Bill Payments | $1,099 | $3,347 | $2,896 | $2,712 | $3,890 | $13,033 | $9,112 | $10,138 | $10,505 | $11,754 | $11,017 | $10,634 | |
| Subtotal Spent on Operations | $3,099 | $5,347 | $4,896 | $6,212 | $7,890 | $17,033 | $13,112 | $14,138 | $14,505 | $15,754 | $15,017 | $14,634 | |
| 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 | $5,000 | $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 | $8,099 | $5,347 | $4,896 | $6,212 | $7,890 | $17,033 | $13,112 | $14,138 | $14,505 | $15,754 | $15,017 | $14,634 | |
| Net Cash Flow | $62,526 | ($4,560) | ($2,292) | ($3,146) | ($3,090) | ($11,350) | ($2,081) | ($2,245) | ($1,366) | ($1,877) | ($107) | $493 | |
| Cash Balance | $67,981 | $63,421 | $61,130 | $57,983 | $54,893 | $43,543 | $41,462 | $39,217 | $37,850 | $35,974 | $35,867 | $36,359 | |
| Pro Forma Balance Sheet | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Assets | Starting Balances | ||||||||||||
| Current Assets | |||||||||||||
| Cash | $5,455 | $67,981 | $63,421 | $61,130 | $57,983 | $54,893 | $43,543 | $41,462 | $39,217 | $37,850 | $35,974 | $35,867 | $36,359 |
| Accounts Receivable | $0 | $1,875 | $3,988 | $4,260 | $4,759 | $10,462 | $16,123 | $17,622 | $19,150 | $20,887 | $22,109 | $22,188 | $22,281 |
| Inventory | $400 | $1,238 | $1,436 | $1,424 | $1,765 | $6,932 | $7,495 | $8,340 | $8,958 | $9,971 | $10,111 | $9,968 | $10,111 |
| Other Current Assets | $800 | $800 | $800 | $800 | $800 | $800 | $800 | $800 | $800 | $800 | $800 | $800 | $800 |
| Total Current Assets | $6,655 | $71,893 | $69,644 | $67,613 | $65,307 | $73,087 | $67,961 | $68,224 | $68,125 | $69,509 | $68,994 | $68,823 | $69,551 |
| Long-term Assets | |||||||||||||
| Long-term Assets | $1,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 |
| Accumulated Depreciation | $0 | $83 | $166 | $249 | $332 | $415 | $498 | $581 | $664 | $747 | $830 | $913 | $996 |
| Total Long-term Assets | $1,000 | $5,917 | $5,834 | $5,751 | $5,668 | $5,585 | $5,502 | $5,419 | $5,336 | $5,253 | $5,170 | $5,087 | $5,004 |
| Total Assets | $7,655 | $77,810 | $75,478 | $73,364 | $70,975 | $78,672 | $73,463 | $73,643 | $73,461 | $74,762 | $74,164 | $73,910 | $74,555 |
| Liabilities and Capital | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Current Liabilities | |||||||||||||
| Accounts Payable | $987 | $3,250 | $2,806 | $2,593 | $3,451 | $12,730 | $8,774 | $9,789 | $10,112 | $11,386 | $10,663 | $10,266 | $10,667 |
| 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 | $987 | $3,250 | $2,806 | $2,593 | $3,451 | $12,730 | $8,774 | $9,789 | $10,112 | $11,386 | $10,663 | $10,266 | $10,667 |
| Long-term Liabilities | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Liabilities | $987 | $3,250 | $2,806 | $2,593 | $3,451 | $12,730 | $8,774 | $9,789 | $10,112 | $11,386 | $10,663 | $10,266 | $10,667 |
| Paid-in Capital | $0 | $70,000 | $70,000 | $70,000 | $70,000 | $70,000 | $70,000 | $70,000 | $70,000 | $70,000 | $70,000 | $70,000 | $70,000 |
| Retained Earnings | $6,668 | $6,668 | $6,668 | $6,668 | $6,668 | $6,668 | $6,668 | $6,668 | $6,668 | $6,668 | $6,668 | $6,668 | $6,668 |
| Earnings | $0 | ($2,108) | ($3,996) | ($5,897) | ($9,144) | ($10,726) | ($11,979) | ($12,814) | ($13,320) | ($13,292) | ($13,167) | ($13,024) | ($12,780) |
| Total Capital | $6,668 | $74,560 | $72,672 | $70,771 | $67,524 | $65,942 | $64,689 | $63,854 | $63,348 | $63,376 | $63,501 | $63,644 | $63,888 |
| Total Liabilities and Capital | $7,655 | $77,810 | $75,478 | $73,364 | $70,975 | $78,672 | $73,463 | $73,643 | $73,461 | $74,762 | $74,164 | $73,910 | $74,555 |
| Net Worth | $6,668 | $74,560 | $72,672 | $70,771 | $67,524 | $65,942 | $64,689 | $63,854 | $63,348 | $63,376 | $63,501 | $63,644 | $63,888 |
