Beanisimo Coffee
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 | |||||||||||||
Coffee houses | 0% | $0 | $0 | $0 | $2,500 | $2,656 | $2,899 | $3,365 | $3,989 | $4,545 | $4,989 | $5,225 | $5,656 |
Restaurants | 0% | $0 | $0 | $0 | $1,550 | $1,647 | $1,797 | $2,086 | $2,473 | $2,818 | $3,093 | $3,240 | $3,507 |
Grocery stores | 0% | $0 | $0 | $0 | $1,700 | $1,806 | $1,971 | $2,288 | $2,713 | $3,091 | $3,393 | $3,553 | $3,846 |
Total Sales | $0 | $0 | $0 | $5,750 | $6,109 | $6,668 | $7,740 | $9,175 | $10,454 | $11,475 | $12,018 | $13,009 | |
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 | |
Coffee houses | $0 | $0 | $0 | $825 | $876 | $957 | $1,110 | $1,316 | $1,500 | $1,646 | $1,724 | $1,866 | |
Restaurants | $0 | $0 | $0 | $512 | $543 | $593 | $688 | $816 | $930 | $1,021 | $1,069 | $1,157 | |
Grocery stores | $0 | $0 | $0 | $561 | $596 | $651 | $755 | $895 | $1,020 | $1,120 | $1,172 | $1,269 | |
Subtotal Direct Cost of Sales | $0 | $0 | $0 | $1,898 | $2,016 | $2,200 | $2,554 | $3,028 | $3,450 | $3,787 | $3,966 | $4,293 |
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 | 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 manager | 0% | $0 | $0 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 |
Sales | 0% | $0 | $0 | $0 | $0 | $0 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 |
Support | 0% | $0 | $0 | $0 | $1,280 | $1,280 | $1,280 | $1,280 | $1,280 | $1,280 | $1,280 | $1,280 | $1,280 |
Shipping | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $1,280 | $1,280 | $1,280 | $1,280 | $1,280 | $1,280 |
Administration | 0% | $0 | $0 | $0 | $0 | $1,280 | $1,280 | $1,280 | $1,280 | $1,280 | $1,280 | $1,280 | $1,280 |
Total People | 1 | 1 | 2 | 2 | 3 | 5 | 6 | 6 | 6 | 6 | 6 | 6 | |
Total Payroll | $2,000 | $2,000 | $4,000 | $5,280 | $6,560 | $8,060 | $9,340 | $9,340 | $9,340 | $9,340 | $9,340 | $9,340 |
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 | $5,750 | $6,109 | $6,668 | $7,740 | $9,175 | $10,454 | $11,475 | $12,018 | $13,009 | |
Direct Cost of Sales | $0 | $0 | $0 | $1,898 | $2,016 | $2,200 | $2,554 | $3,028 | $3,450 | $3,787 | $3,966 | $4,293 | |
Other Costs of Goods | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
Total Cost of Sales | $0 | $0 | $0 | $1,898 | $2,016 | $2,200 | $2,554 | $3,028 | $3,450 | $3,787 | $3,966 | $4,293 | |
Gross Margin | $0 | $0 | $0 | $3,853 | $4,093 | $4,467 | $5,185 | $6,147 | $7,004 | $7,688 | $8,052 | $8,716 | |
Gross Margin % | 0.00% | 0.00% | 0.00% | 67.00% | 67.00% | 67.00% | 67.00% | 67.00% | 67.00% | 67.00% | 67.00% | 67.00% | |
Expenses | |||||||||||||
Payroll | $2,000 | $2,000 | $4,000 | $5,280 | $6,560 | $8,060 | $9,340 | $9,340 | $9,340 | $9,340 | $9,340 | $9,340 | |
Sales and Marketing and Other Expenses | $200 | $200 | $400 | $528 | $656 | $806 | $934 | $934 | $934 | $934 | $934 | $934 | |
Depreciation | $1,300 | $1,300 | $1,300 | $1,300 | $1,300 | $1,300 | $1,300 | $1,300 | $1,300 | $1,300 | $1,300 | $1,300 | |
Rent | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | |
Utilities | $650 | $650 | $650 | $650 | $650 | $650 | $650 | $650 | $650 | $650 | $650 | $650 | |
Insurance | $750 | $750 | $750 | $750 | $750 | $750 | $750 | $750 | $750 | $750 | $750 | $750 | |
Payroll Taxes | 15% | $300 | $300 | $600 | $792 | $984 | $1,209 | $1,401 | $1,401 | $1,401 | $1,401 | $1,401 | $1,401 |
Other | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | |
Total Operating Expenses | $6,600 | $6,600 | $9,100 | $10,700 | $12,300 | $14,175 | $15,775 | $15,775 | $15,775 | $15,775 | $15,775 | $15,775 | |
Profit Before Interest and Taxes | ($6,600) | ($6,600) | ($9,100) | ($6,848) | ($8,207) | ($9,708) | ($10,590) | ($9,628) | ($8,771) | ($8,087) | ($7,723) | ($7,059) | |
EBITDA | ($5,300) | ($5,300) | ($7,800) | ($5,548) | ($6,907) | ($8,408) | ($9,290) | ($8,328) | ($7,471) | ($6,787) | ($6,423) | ($5,759) | |
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 | ($6,600) | ($6,600) | ($9,100) | ($6,848) | ($8,207) | ($9,708) | ($10,590) | ($9,628) | ($8,771) | ($8,087) | ($7,723) | ($7,059) | |
Net Profit/Sales | 0.00% | 0.00% | 0.00% | -119.09% | -134.35% | -145.59% | -136.82% | -104.94% | -83.91% | -70.48% | -64.27% | -54.26% |
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 | $1,438 | $1,527 | $1,667 | $1,935 | $2,294 | $2,613 | $2,869 | $3,004 | $3,252 | |
Cash from Receivables | $0 | $0 | $0 | $0 | $144 | $4,321 | $4,596 | $5,028 | $5,841 | $6,913 | $7,866 | $8,620 | |
Subtotal Cash from Operations | $0 | $0 | $0 | $1,438 | $1,671 | $5,988 | $6,530 | $7,321 | $8,454 | $9,782 | $10,870 | $11,872 | |
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 | $1,438 | $1,671 | $5,988 | $6,530 | $7,321 | $8,454 | $9,782 | $10,870 | $11,872 | |
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 | $2,000 | $2,000 | $4,000 | $5,280 | $6,560 | $8,060 | $9,340 | $9,340 | $9,340 | $9,340 | $9,340 | $9,340 | |
Bill Payments | $110 | $3,300 | $3,317 | $3,943 | $8,054 | $6,607 | $7,247 | $8,098 | $8,696 | $9,057 | $9,293 | $9,314 | |
Subtotal Spent on Operations | $2,110 | $5,300 | $7,317 | $9,223 | $14,614 | $14,667 | $16,587 | $17,438 | $18,036 | $18,397 | $18,633 | $18,654 | |
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 | $2,110 | $5,300 | $7,317 | $9,223 | $14,614 | $14,667 | $16,587 | $17,438 | $18,036 | $18,397 | $18,633 | $18,654 | |
Net Cash Flow | ($2,110) | ($5,300) | ($7,317) | ($7,786) | ($12,943) | ($8,679) | ($10,056) | ($10,117) | ($9,582) | ($8,615) | ($7,762) | ($6,782) | |
Cash Balance | $113,890 | $108,590 | $101,273 | $93,487 | $80,544 | $71,865 | $61,809 | $51,692 | $42,110 | $33,495 | $25,732 | $18,950 |
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 | $116,000 | $113,890 | $108,590 | $101,273 | $93,487 | $80,544 | $71,865 | $61,809 | $51,692 | $42,110 | $33,495 | $25,732 | $18,950 |
Accounts Receivable | $0 | $0 | $0 | $0 | $4,313 | $8,750 | $9,430 | $10,639 | $12,492 | $14,492 | $16,185 | $17,332 | $18,469 |
Inventory | $0 | $0 | $0 | $0 | $2,087 | $2,217 | $2,420 | $2,809 | $3,330 | $3,795 | $4,165 | $4,362 | $4,722 |
Other Current Assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
Total Current Assets | $116,000 | $113,890 | $108,590 | $101,273 | $99,887 | $91,512 | $83,715 | $75,257 | $67,514 | $60,396 | $53,845 | $47,427 | $42,141 |
Long-term Assets | |||||||||||||
Long-term Assets | $78,000 | $78,000 | $78,000 | $78,000 | $78,000 | $78,000 | $78,000 | $78,000 | $78,000 | $78,000 | $78,000 | $78,000 | $78,000 |
Accumulated Depreciation | $0 | $1,300 | $2,600 | $3,900 | $5,200 | $6,500 | $7,800 | $9,100 | $10,400 | $11,700 | $13,000 | $14,300 | $15,600 |
Total Long-term Assets | $78,000 | $76,700 | $75,400 | $74,100 | $72,800 | $71,500 | $70,200 | $68,900 | $67,600 | $66,300 | $65,000 | $63,700 | $62,400 |
Total Assets | $194,000 | $190,590 | $183,990 | $175,373 | $172,687 | $163,012 | $153,915 | $144,157 | $135,114 | $126,696 | $118,845 | $111,127 | $104,541 |
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 | $3,190 | $3,190 | $3,673 | $7,835 | $6,367 | $6,978 | $7,809 | $8,394 | $8,747 | $8,983 | $8,988 | $9,461 |
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 | $3,190 | $3,190 | $3,673 | $7,835 | $6,367 | $6,978 | $7,809 | $8,394 | $8,747 | $8,983 | $8,988 | $9,461 |
Long-term Liabilities | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
Total Liabilities | $0 | $3,190 | $3,190 | $3,673 | $7,835 | $6,367 | $6,978 | $7,809 | $8,394 | $8,747 | $8,983 | $8,988 | $9,461 |
Paid-in Capital | $205,000 | $205,000 | $205,000 | $205,000 | $205,000 | $205,000 | $205,000 | $205,000 | $205,000 | $205,000 | $205,000 | $205,000 | $205,000 |
Retained Earnings | ($11,000) | ($11,000) | ($11,000) | ($11,000) | ($11,000) | ($11,000) | ($11,000) | ($11,000) | ($11,000) | ($11,000) | ($11,000) | ($11,000) | ($11,000) |
Earnings | $0 | ($6,600) | ($13,200) | ($22,300) | ($29,148) | ($37,355) | ($47,062) | ($57,652) | ($67,280) | ($76,051) | ($84,138) | ($91,861) | ($98,920) |
Total Capital | $194,000 | $187,400 | $180,800 | $171,700 | $164,853 | $156,645 | $146,938 | $136,348 | $126,720 | $117,949 | $109,862 | $102,139 | $95,080 |
Total Liabilities and Capital | $194,000 | $190,590 | $183,990 | $175,373 | $172,687 | $163,012 | $153,915 | $144,157 | $135,114 | $126,696 | $118,845 | $111,127 | $104,541 |
Net Worth | $194,000 | $187,400 | $180,800 | $171,700 | $164,853 | $156,645 | $146,938 | $136,348 | $126,720 | $117,949 | $109,862 | $102,139 | $95,080 |