The Wonderkind
Appendix
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 | ||
Frank Peanut – CEO | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 |
Jacob Sweller | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 |
Analyst | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $100 | $0 | $100 | $0 |
Analyst | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $100 | $0 | $100 | $100 | $100 |
Analyst | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $100 | $100 | $100 | $100 | $0 |
Analyst | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $100 | $100 | $0 | $100 | $200 |
Analyst | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $100 | $0 | $100 |
Analyst | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $100 | $100 | $100 | $100 | $100 |
Analyst | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $100 | $0 | $100 | $0 |
Analyst | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $100 | $100 | $200 |
Analyst | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $100 | $200 |
Analyst | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $200 |
Total People | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6 | 7 | 7 | 10 | 9 | |
Total Payroll | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $2,400 | $2,500 | $2,500 | $2,800 | $3,100 |
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 | 8.75% | 8.75% | 8.75% | 8.75% | 8.75% | 8.75% | 8.75% | 8.75% | 8.75% | 8.75% | 8.75% | 8.75% |
Long-term Interest Rate | 8.75% | 8.75% | 8.75% | 8.75% | 8.75% | 8.75% | 8.75% | 8.75% | 8.75% | 8.75% | 8.75% | 8.75% |
Tax Rate | 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 | 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 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $2,099 | $4,264 | $4,401 | $5,867 | $6,400 | |
Direct Cost of Sales | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $113 | $269 | $326 | $404 | $448 | |
Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
Total Cost of Sales | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $113 | $269 | $326 | $404 | $448 | |
Gross Margin | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $1,986 | $3,995 | $4,075 | $5,463 | $5,952 | |
Gross Margin % | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 94.62% | 93.69% | 92.59% | 93.11% | 93.00% | |
Expenses | |||||||||||||
Payroll | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $2,400 | $2,500 | $2,500 | $2,800 | $3,100 | |
Sales and Marketing and Other Expenses | $200 | $200 | $300 | $500 | $600 | $600 | $600 | $650 | $650 | $650 | $650 | $650 | |
Depreciation | $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 | |
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 | |
Payroll Taxes | 10% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $240 | $250 | $250 | $280 | $310 |
Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
Total Operating Expenses | $200 | $200 | $300 | $500 | $600 | $600 | $600 | $3,290 | $3,400 | $3,400 | $3,730 | $4,060 | |
Profit Before Interest and Taxes | ($200) | ($200) | ($300) | ($500) | ($600) | ($600) | ($600) | ($1,304) | $595 | $675 | $1,733 | $1,892 | |
EBITDA | ($200) | ($200) | ($300) | ($500) | ($600) | ($600) | ($600) | ($1,304) | $595 | $675 | $1,733 | $1,892 | |
Interest Expense | $15 | $15 | $29 | $29 | $29 | $29 | $29 | $29 | $29 | $29 | $29 | $29 | |
Taxes Incurred | ($32) | ($32) | ($49) | ($79) | ($94) | ($94) | ($94) | ($200) | $85 | $97 | $256 | $279 | |
Net Profit | ($182) | ($182) | ($280) | ($450) | ($535) | ($535) | ($535) | ($1,133) | $481 | $549 | $1,449 | $1,584 | |
Net Profit/Sales | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | -53.96% | 11.28% | 12.48% | 24.69% | 24.74% |
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 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
Cash from Receivables | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $1,120 | $3,254 | $4,337 | $5,183 | |
Subtotal Cash from Operations | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $1,120 | $3,254 | $4,337 | $5,183 | |
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 | $2,000 | $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 | $0 | $0 | $2,000 | $0 | $0 | $0 | $0 | $0 | $1,120 | $3,254 | $4,337 | $5,183 | |
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 | $0 | $0 | $0 | $0 | $2,400 | $2,500 | $2,500 | $2,800 | $3,100 | |
Bill Payments | $6 | $182 | $186 | $285 | $453 | $535 | $535 | $545 | $847 | $1,285 | $1,361 | $1,622 | |
Subtotal Spent on Operations | $6 | $182 | $186 | $285 | $453 | $535 | $535 | $2,945 | $3,347 | $3,785 | $4,161 | $4,722 | |
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 | $6 | $182 | $186 | $285 | $453 | $535 | $535 | $2,945 | $3,347 | $3,785 | $4,161 | $4,722 | |
Net Cash Flow | ($6) | ($182) | $1,814 | ($285) | ($453) | ($535) | ($535) | ($2,945) | ($2,228) | ($532) | $176 | $461 | |
Cash Balance | $15,094 | $14,912 | $16,726 | $16,440 | $15,988 | $15,453 | $14,918 | $11,974 | $9,746 | $9,214 | $9,390 | $9,852 |
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 | $15,100 | $15,094 | $14,912 | $16,726 | $16,440 | $15,988 | $15,453 | $14,918 | $11,974 | $9,746 | $9,214 | $9,390 | $9,852 |
Accounts Receivable | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $2,099 | $5,244 | $6,391 | $7,921 | $9,138 |
Other Current Assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
Total Current Assets | $15,100 | $15,094 | $14,912 | $16,726 | $16,440 | $15,988 | $15,453 | $14,918 | $14,073 | $14,989 | $15,605 | $17,312 | $18,990 |
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 | $15,100 | $15,094 | $14,912 | $16,726 | $16,440 | $15,988 | $15,453 | $14,918 | $14,073 | $14,989 | $15,605 | $17,312 | $18,990 |
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 | $176 | $176 | $270 | $435 | $517 | $517 | $517 | $805 | $1,240 | $1,307 | $1,565 | $1,659 |
Current Borrowing | $0 | $0 | $0 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 |
Other Current Liabilities | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
Subtotal Current Liabilities | $0 | $176 | $176 | $2,270 | $2,435 | $2,517 | $2,517 | $2,517 | $2,805 | $3,240 | $3,307 | $3,565 | $3,659 |
Long-term Liabilities | $2,000 | $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 Liabilities | $2,000 | $2,176 | $2,176 | $4,270 | $4,435 | $4,517 | $4,517 | $4,517 | $4,805 | $5,240 | $5,307 | $5,565 | $5,659 |
Paid-in Capital | $14,000 | $14,000 | $14,000 | $14,000 | $14,000 | $14,000 | $14,000 | $14,000 | $14,000 | $14,000 | $14,000 | $14,000 | $14,000 |
Retained Earnings | ($900) | ($900) | ($900) | ($900) | ($900) | ($900) | ($900) | ($900) | ($900) | ($900) | ($900) | ($900) | ($900) |
Earnings | $0 | ($182) | ($365) | ($645) | ($1,094) | ($1,629) | ($2,164) | ($2,699) | ($3,832) | ($3,351) | ($2,802) | ($1,353) | $231 |
Total Capital | $13,100 | $12,918 | $12,735 | $12,455 | $12,006 | $11,471 | $10,936 | $10,401 | $9,268 | $9,749 | $10,298 | $11,747 | $13,331 |
Total Liabilities and Capital | $15,100 | $15,094 | $14,912 | $16,726 | $16,440 | $15,988 | $15,453 | $14,918 | $14,073 | $14,989 | $15,605 | $17,312 | $18,990 |
Net Worth | $13,100 | $12,918 | $12,735 | $12,455 | $12,006 | $11,471 | $10,936 | $10,401 | $9,268 | $9,749 | $10,298 | $11,747 | $13,331 |
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 | |||||||||||||
Portfolio View ($12.95/mo.) | 0% | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 60 | 100 | 160 | 200 | 200 |
Portfolio View ($129.95/yr.) | 0% | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 80 | 120 | 120 | 160 |
Premium Service ($24.95/mo.) | 0% | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 53 | 53 | 10 | 48 | 52 |
Premium Service ($260/yr.) | 0% | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 36 | 36 | 36 | 36 |
Other | 0% | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Total Unit Sales | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 113 | 269 | 326 | 404 | 448 | |
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 | |
Portfolio View ($12.95/mo.) | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $12.95 | $12.95 | $12.95 | $12.95 | $12.95 | |
Portfolio View ($129.95/yr.) | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $10.83 | $10.83 | $10.83 | $10.83 | |
Premium Service ($24.95/mo.) | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $24.95 | $24.95 | $24.95 | $24.95 | $24.95 | |
Premium Service ($260/yr.) | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $21.67 | $21.67 | $21.67 | $21.67 | |
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 | |||||||||||||
Portfolio View ($12.95/mo.) | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $777 | $1,295 | $2,072 | $2,590 | $2,590 | |
Portfolio View ($129.95/yr.) | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $866 | $1,300 | $1,300 | $1,733 | |
Premium Service ($24.95/mo.) | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $1,322 | $1,322 | $250 | $1,198 | $1,297 | |
Premium Service ($260/yr.) | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $780 | $780 | $780 | $780 | |
Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
Total Sales | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $2,099 | $4,264 | $4,401 | $5,867 | $6,400 | |
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 | |
Portfolio View ($12.95/mo.) | 0.00% | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $1.00 | $1.00 | $1.00 | $1.00 | $1.00 |
Portfolio View ($129.95/yr.) | 0.00% | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $1.00 | $1.00 | $1.00 | $1.00 |
Premium Service ($24.95/mo.) | 0.00% | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $1.00 | $1.00 | $1.00 | $1.00 | $1.00 |
Premium Service ($260/yr.) | 0.00% | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $1.00 | $1.00 | $1.00 | $1.00 |
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 | $0.00 |
Direct Cost of Sales | |||||||||||||
Portfolio View ($12.95/mo.) | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $60 | $100 | $160 | $200 | $200 | |
Portfolio View ($129.95/yr.) | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $80 | $120 | $120 | $160 | |
Premium Service ($24.95/mo.) | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $53 | $53 | $10 | $48 | $52 | |
Premium Service ($260/yr.) | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $36 | $36 | $36 | $36 | |
Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
Subtotal Direct Cost of Sales | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $113 | $269 | $326 | $404 | $448 |