Children's Educational Toys Business Plan

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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
Sales
Individuals 0% $0 $0 $0 $3,432 $4,454 $5,645 $6,754 $7,656 $8,776 $9,987 $10,887 $8,989
Businesses 0% $0 $0 $0 $2,986 $3,875 $4,911 $5,876 $6,661 $7,635 $8,689 $9,472 $7,820
Total Sales $0 $0 $0 $6,418 $8,329 $10,556 $12,630 $14,317 $16,411 $18,676 $20,359 $16,809
Direct Cost of Sales Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
Individuals $0 $0 $0 $1,373 $1,782 $2,258 $2,702 $3,062 $3,510 $3,995 $4,355 $3,596
Businesses $0 $0 $0 $1,194 $1,550 $1,964 $2,350 $2,664 $3,054 $3,475 $3,789 $3,128
Subtotal Direct Cost of Sales $0 $0 $0 $2,567 $3,332 $4,222 $5,052 $5,727 $6,564 $7,470 $8,143 $6,724
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
Jen 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
David 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
Sales 0% $0 $0 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500
Customer Service 0% $0 $0 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500
Total People 2 2 4 4 4 4 4 4 4 4 4 4
Total Payroll $4,000 $4,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000

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% 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
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 $6,418 $8,329 $10,556 $12,630 $14,317 $16,411 $18,676 $20,359 $16,809
Direct Cost of Sales $0 $0 $0 $2,567 $3,332 $4,222 $5,052 $5,727 $6,564 $7,470 $8,143 $6,724
Other Costs of Goods $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Cost of Sales $0 $0 $0 $2,567 $3,332 $4,222 $5,052 $5,727 $6,564 $7,470 $8,143 $6,724
Gross Margin $0 $0 $0 $3,851 $4,997 $6,334 $7,578 $8,590 $9,847 $11,205 $12,215 $10,086
Gross Margin % 0.00% 0.00% 0.00% 60.00% 60.00% 60.00% 60.00% 60.00% 60.00% 60.00% 60.00% 60.00%
Expenses
Payroll $4,000 $4,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000
Sales and Marketing and Other Expenses $350 $350 $350 $350 $350 $350 $350 $350 $350 $350 $350 $350
Depreciation $166 $166 $166 $166 $166 $166 $166 $166 $166 $166 $166 $166
Rent $600 $600 $600 $600 $600 $600 $600 $600 $600 $600 $600 $600
Utilities $300 $300 $300 $300 $300 $300 $300 $300 $300 $300 $300 $300
Insurance $250 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250
Payroll Taxes 15% $600 $600 $1,350 $1,350 $1,350 $1,350 $1,350 $1,350 $1,350 $1,350 $1,350 $1,350
Other $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $100
Total Operating Expenses $6,366 $6,366 $12,116 $12,116 $12,116 $12,116 $12,116 $12,116 $12,116 $12,116 $12,116 $12,116
Profit Before Interest and Taxes ($6,366) ($6,366) ($12,116) ($8,265) ($7,119) ($5,782) ($4,538) ($3,526) ($2,269) ($911) $99 ($2,030)
EBITDA ($6,200) ($6,200) ($11,950) ($8,099) ($6,953) ($5,616) ($4,372) ($3,360) ($2,103) ($745) $265 ($1,864)
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 ($6,366) ($6,366) ($12,116) ($8,265) ($7,119) ($5,782) ($4,538) ($3,526) ($2,269) ($911) $99 ($2,030)
Net Profit/Sales 0.00% 0.00% 0.00% -128.79% -85.47% -54.78% -35.93% -24.63% -13.83% -4.88% 0.49% -12.08%

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 $1,604 $2,082 $2,639 $3,157 $3,579 $4,103 $4,669 $5,090 $4,202
Cash from Receivables $0 $0 $0 $0 $160 $4,861 $6,302 $7,969 $9,515 $10,790 $12,365 $14,049
Subtotal Cash from Operations $0 $0 $0 $1,604 $2,243 $7,500 $9,460 $11,548 $13,617 $15,459 $17,455 $18,251
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 $0 $0 $0 $1,604 $2,243 $7,500 $9,460 $11,548 $13,617 $15,459 $17,455 $18,251
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 $4,000 $4,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000
Bill Payments $73 $2,200 $2,225 $3,036 $5,543 $6,311 $7,200 $8,024 $8,705 $9,545 $10,443 $11,046
Subtotal Spent on Operations $4,073 $6,200 $11,225 $12,036 $14,543 $15,311 $16,200 $17,024 $17,705 $18,545 $19,443 $20,046
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 $4,073 $6,200 $11,225 $12,036 $14,543 $15,311 $16,200 $17,024 $17,705 $18,545 $19,443 $20,046
Net Cash Flow ($4,073) ($6,200) ($11,225) ($10,431) ($12,300) ($7,811) ($6,740) ($5,476) ($4,087) ($3,086) ($1,988) ($1,795)
Cash Balance $112,527 $106,327 $95,102 $84,671 $72,371 $64,560 $57,819 $52,343 $48,256 $45,170 $43,182 $41,387
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 $116,600 $112,527 $106,327 $95,102 $84,671 $72,371 $64,560 $57,819 $52,343 $48,256 $45,170 $43,182 $41,387
Accounts Receivable $0 $0 $0 $0 $4,813 $10,900 $13,956 $17,126 $19,894 $22,688 $25,905 $28,809 $27,367
Other Current Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Current Assets $116,600 $112,527 $106,327 $95,102 $89,484 $83,270 $78,515 $74,945 $72,237 $70,944 $71,075 $71,991 $68,754
Long-term Assets
Long-term Assets $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000
Accumulated Depreciation $0 $166 $332 $498 $664 $830 $996 $1,162 $1,328 $1,494 $1,660 $1,826 $1,992
Total Long-term Assets $10,000 $9,834 $9,668 $9,502 $9,336 $9,170 $9,004 $8,838 $8,672 $8,506 $8,340 $8,174 $8,008
Total Assets $126,600 $122,361 $115,995 $104,604 $98,820 $92,440 $87,519 $83,783 $80,909 $79,450 $79,415 $80,165 $76,762
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 $2,127 $2,127 $2,852 $5,333 $6,072 $6,933 $7,735 $8,387 $9,197 $10,073 $10,724 $9,351
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 $2,127 $2,127 $2,852 $5,333 $6,072 $6,933 $7,735 $8,387 $9,197 $10,073 $10,724 $9,351
Long-term Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Liabilities $0 $2,127 $2,127 $2,852 $5,333 $6,072 $6,933 $7,735 $8,387 $9,197 $10,073 $10,724 $9,351
Paid-in Capital $140,000 $140,000 $140,000 $140,000 $140,000 $140,000 $140,000 $140,000 $140,000 $140,000 $140,000 $140,000 $140,000
Retained Earnings ($13,400) ($13,400) ($13,400) ($13,400) ($13,400) ($13,400) ($13,400) ($13,400) ($13,400) ($13,400) ($13,400) ($13,400) ($13,400)
Earnings $0 ($6,366) ($12,732) ($24,848) ($33,113) ($40,232) ($46,014) ($50,552) ($54,078) ($56,348) ($57,258) ($57,159) ($59,189)
Total Capital $126,600 $120,234 $113,868 $101,752 $93,487 $86,368 $80,586 $76,048 $72,522 $70,252 $69,342 $69,441 $67,411
Total Liabilities and Capital $126,600 $122,361 $115,995 $104,604 $98,820 $92,440 $87,519 $83,783 $80,909 $79,450 $79,415 $80,165 $76,762
Net Worth $126,600 $120,234 $113,868 $101,752 $93,487 $86,368 $80,586 $76,048 $72,522 $70,252 $69,342 $69,441 $67,411

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