Calico Computer Consulting
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 | |||||||||||||
| Hourly Rate Consulting | 0% | 12 | 24 | 30 | 36 | 42 | 48 | 54 | 60 | 72 | 84 | 96 | 102 |
| Retainer Consulting | 0% | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Project Consulting | 0% | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Total Unit Sales | 12 | 24 | 30 | 36 | 42 | 48 | 54 | 60 | 72 | 84 | 96 | 102 | |
| 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 | |
| Hourly Rate Consulting | $75.00 | $75.00 | $75.00 | $75.00 | $75.00 | $75.00 | $75.00 | $75.00 | $75.00 | $75.00 | $75.00 | $75.00 | |
| Retainer Consulting | $150.00 | $150.00 | $150.00 | $150.00 | $150.00 | $150.00 | $150.00 | $150.00 | $150.00 | $150.00 | $150.00 | $150.00 | |
| Project Consulting | $600.00 | $600.00 | $600.00 | $600.00 | $600.00 | $600.00 | $600.00 | $600.00 | $600.00 | $600.00 | $600.00 | $600.00 | |
| Sales | |||||||||||||
| Hourly Rate Consulting | $900 | $1,800 | $2,250 | $2,700 | $3,150 | $3,600 | $4,050 | $4,500 | $5,400 | $6,300 | $7,200 | $7,650 | |
| Retainer Consulting | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Project Consulting | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total Sales | $900 | $1,800 | $2,250 | $2,700 | $3,150 | $3,600 | $4,050 | $4,500 | $5,400 | $6,300 | $7,200 | $7,650 | |
| 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 | |
| Hourly Rate Consulting | 13.33% | $10.00 | $10.00 | $10.00 | $10.00 | $10.00 | $10.00 | $10.00 | $10.00 | $10.00 | $10.00 | $10.00 | $10.00 |
| Retainer Consulting | 13.33% | $20.00 | $20.00 | $20.00 | $20.00 | $20.00 | $20.00 | $20.00 | $20.00 | $20.00 | $20.00 | $20.00 | $20.00 |
| Project Consulting | 13.33% | $10.00 | $79.98 | $79.98 | $79.98 | $79.98 | $79.98 | $79.98 | $79.98 | $79.98 | $79.98 | $79.98 | $79.98 |
| Direct Cost of Sales | |||||||||||||
| Hourly Rate Consulting | $120 | $240 | $300 | $360 | $420 | $480 | $540 | $600 | $720 | $840 | $960 | $1,020 | |
| Retainer Consulting | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Project Consulting | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Subtotal Direct Cost of Sales | $120 | $240 | $300 | $360 | $420 | $480 | $540 | $600 | $720 | $840 | $960 | $1,020 | |
| 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 | ||
| Name or Title or Group | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Name or Title or Group | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Name or Title or Group | 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 | $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 | $900 | $1,800 | $2,250 | $2,700 | $3,150 | $3,600 | $4,050 | $4,500 | $5,400 | $6,300 | $7,200 | $7,650 | |
| Direct Cost of Sales | $120 | $240 | $300 | $360 | $420 | $480 | $540 | $600 | $720 | $840 | $960 | $1,020 | |
| Other Costs of Sales | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total Cost of Sales | $120 | $240 | $300 | $360 | $420 | $480 | $540 | $600 | $720 | $840 | $960 | $1,020 | |
| Gross Margin | $780 | $1,560 | $1,950 | $2,340 | $2,730 | $3,120 | $3,510 | $3,900 | $4,680 | $5,460 | $6,240 | $6,630 | |
| Gross Margin % | 86.67% | 86.67% | 86.67% | 86.67% | 86.67% | 86.67% | 86.67% | 86.67% | 86.67% | 86.67% | 86.67% | 86.67% | |
| Expenses | |||||||||||||
| Payroll | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Marketing/Promotion | $45 | $90 | $113 | $135 | $158 | $180 | $203 | $225 | $270 | $315 | $360 | $383 | |
| Depreciation | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Rent | $425 | $425 | $425 | $425 | $425 | $425 | $425 | $425 | $425 | $425 | $425 | $425 | |
| Utilities | $125 | $125 | $125 | $125 | $125 | $125 | $125 | $125 | $125 | $125 | $125 | $125 | |
| Insurance | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | |
| 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 | $745 | $790 | $813 | $835 | $858 | $880 | $903 | $925 | $970 | $1,015 | $1,060 | $1,083 | |
| Profit Before Interest and Taxes | $35 | $770 | $1,137 | $1,505 | $1,872 | $2,240 | $2,607 | $2,975 | $3,710 | $4,445 | $5,180 | $5,547 | |
| EBITDA | $35 | $770 | $1,137 | $1,505 | $1,872 | $2,240 | $2,607 | $2,975 | $3,710 | $4,445 | $5,180 | $5,547 | |
| Interest Expense | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Taxes Incurred | $11 | $231 | $341 | $452 | $562 | $672 | $782 | $893 | $1,113 | $1,334 | $1,554 | $1,664 | |
| Net Profit | $25 | $539 | $796 | $1,054 | $1,310 | $1,568 | $1,825 | $2,083 | $2,597 | $3,112 | $3,626 | $3,883 | |
| Net Profit/Sales | 2.72% | 29.95% | 35.38% | 39.02% | 41.60% | 43.56% | 45.06% | 46.28% | 48.09% | 49.39% | 50.36% | 50.76% | |
| 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 | $225 | $450 | $563 | $675 | $788 | $900 | $1,013 | $1,125 | $1,350 | $1,575 | $1,800 | $1,913 | |
| Cash from Receivables | $0 | $23 | $698 | $1,361 | $1,699 | $2,036 | $2,374 | $2,711 | $3,049 | $3,398 | $4,073 | $4,748 | |
| Subtotal Cash from Operations | $225 | $473 | $1,260 | $2,036 | $2,486 | $2,936 | $3,386 | $3,836 | $4,399 | $4,973 | $5,873 | $6,660 | |
| 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 | $225 | $473 | $1,260 | $2,036 | $2,486 | $2,936 | $3,386 | $3,836 | $4,399 | $4,973 | $5,873 | $6,660 | |
| 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 | $0 | $0 | $0 | $0 | $0 | |
| Bill Payments | $29 | $888 | $1,267 | $1,460 | $1,653 | $1,846 | $2,038 | $2,231 | $2,430 | $2,816 | $3,201 | $3,580 | |
| Subtotal Spent on Operations | $29 | $888 | $1,267 | $1,460 | $1,653 | $1,846 | $2,038 | $2,231 | $2,430 | $2,816 | $3,201 | $3,580 | |
| 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 | $29 | $888 | $1,267 | $1,460 | $1,653 | $1,846 | $2,038 | $2,231 | $2,430 | $2,816 | $3,201 | $3,580 | |
| Net Cash Flow | $196 | ($416) | ($7) | $576 | $833 | $1,090 | $1,348 | $1,605 | $1,969 | $2,157 | $2,671 | $3,080 | |
| Cash Balance | $621 | $205 | $198 | $773 | $1,607 | $2,697 | $4,045 | $5,650 | $7,618 | $9,775 | $12,446 | $15,526 | |
| 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 | $425 | $621 | $205 | $198 | $773 | $1,607 | $2,697 | $4,045 | $5,650 | $7,618 | $9,775 | $12,446 | $15,526 |
| Accounts Receivable | $0 | $675 | $2,003 | $2,993 | $3,656 | $4,320 | $4,984 | $5,648 | $6,311 | $7,313 | $8,640 | $9,968 | $10,958 |
| Other Current Assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Current Assets | $425 | $1,296 | $2,207 | $3,190 | $4,430 | $5,927 | $7,681 | $9,692 | $11,961 | $14,931 | $18,415 | $22,414 | $26,484 |
| 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 | $425 | $1,296 | $2,207 | $3,190 | $4,430 | $5,927 | $7,681 | $9,692 | $11,961 | $14,931 | $18,415 | $22,414 | $26,484 |
| 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 | $846 | $1,219 | $1,406 | $1,592 | $1,778 | $1,964 | $2,151 | $2,337 | $2,709 | $3,082 | $3,455 | $3,641 |
| 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 | $846 | $1,219 | $1,406 | $1,592 | $1,778 | $1,964 | $2,151 | $2,337 | $2,709 | $3,082 | $3,455 | $3,641 |
| Long-term Liabilities | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Liabilities | $0 | $846 | $1,219 | $1,406 | $1,592 | $1,778 | $1,964 | $2,151 | $2,337 | $2,709 | $3,082 | $3,455 | $3,641 |
| Paid-in Capital | $2,050 | $2,050 | $2,050 | $2,050 | $2,050 | $2,050 | $2,050 | $2,050 | $2,050 | $2,050 | $2,050 | $2,050 | $2,050 |
| Retained Earnings | ($1,625) | ($1,625) | ($1,625) | ($1,625) | ($1,625) | ($1,625) | ($1,625) | ($1,625) | ($1,625) | ($1,625) | ($1,625) | ($1,625) | ($1,625) |
| Earnings | $0 | $25 | $564 | $1,360 | $2,413 | $3,724 | $5,292 | $7,117 | $9,199 | $11,796 | $14,908 | $18,534 | $22,417 |
| Total Capital | $425 | $450 | $989 | $1,785 | $2,838 | $4,149 | $5,717 | $7,542 | $9,624 | $12,221 | $15,333 | $18,959 | $22,842 |
| Total Liabilities and Capital | $425 | $1,296 | $2,207 | $3,190 | $4,430 | $5,927 | $7,681 | $9,692 | $11,961 | $14,931 | $18,415 | $22,414 | $26,484 |
| Net Worth | $425 | $450 | $989 | $1,785 | $2,838 | $4,149 | $5,717 | $7,542 | $9,624 | $12,221 | $15,333 | $18,959 | $22,842 |
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