CompuDate
Appendix
Sales Forecast | |||||||||||||
Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
Sales | |||||||||||||
20-35 | 0% | $0 | $174 | $308 | $1,072 | $2,893 | $3,189 | $2,432 | $2,788 | $3,212 | $3,434 | $3,545 | $3,878 |
36-60 | 0% | $0 | $200 | $354 | $1,232 | $3,325 | $3,665 | $4,556 | $4,989 | $5,545 | $6,054 | $6,565 | $6,878 |
Total Sales | $0 | $374 | $662 | $2,304 | $6,218 | $6,854 | $6,988 | $7,777 | $8,757 | $9,488 | $10,110 | $10,756 | |
Direct Cost of Sales | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
20-35 | $0 | $12 | $22 | $75 | $202 | $223 | $170 | $195 | $225 | $240 | $248 | $271 | |
36-60 | $0 | $14 | $25 | $86 | $233 | $257 | $319 | $349 | $388 | $424 | $460 | $481 | |
Subtotal Direct Cost of Sales | $0 | $26 | $46 | $161 | $435 | $480 | $489 | $544 | $613 | $664 | $708 | $753 |
Personnel Plan | |||||||||||||
Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
Suzie | 0% | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 |
Part time employee | 0% | $0 | $0 | $0 | $1,500 | $1,500 | $1,500 | $1,500 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 |
Total People | 1 | 1 | 1 | 2 | 2 | 2 | 2 | 3 | 3 | 3 | 3 | 3 | |
Total Payroll | $2,500 | $2,500 | $2,500 | $4,000 | $4,000 | $4,000 | $4,000 | $5,500 | $5,500 | $5,500 | $5,500 | $5,500 |
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 | $0 | $374 | $662 | $2,304 | $6,218 | $6,854 | $6,988 | $7,777 | $8,757 | $9,488 | $10,110 | $10,756 | |
Direct Cost of Sales | $0 | $26 | $46 | $161 | $435 | $480 | $489 | $544 | $613 | $664 | $708 | $753 | |
Other Costs of Sales | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
Total Cost of Sales | $0 | $26 | $46 | $161 | $435 | $480 | $489 | $544 | $613 | $664 | $708 | $753 | |
Gross Margin | $0 | $348 | $616 | $2,143 | $5,783 | $6,374 | $6,499 | $7,233 | $8,144 | $8,824 | $9,402 | $10,003 | |
Gross Margin % | 0.00% | 93.00% | 93.00% | 93.00% | 93.00% | 93.00% | 93.00% | 93.00% | 93.00% | 93.00% | 93.00% | 93.00% | |
Expenses | |||||||||||||
Payroll | $2,500 | $2,500 | $2,500 | $4,000 | $4,000 | $4,000 | $4,000 | $5,500 | $5,500 | $5,500 | $5,500 | $5,500 | |
Sales and Marketing and Other Expenses | $300 | $300 | $300 | $300 | $300 | $300 | $300 | $300 | $300 | $300 | $300 | $300 | |
Depreciation | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
Rent | $550 | $550 | $550 | $550 | $550 | $550 | $550 | $550 | $550 | $550 | $550 | $550 | |
Utilities | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | |
Insurance | $125 | $125 | $125 | $125 | $125 | $125 | $125 | $125 | $125 | $125 | $125 | $125 | |
Payroll Taxes | 15% | $375 | $375 | $375 | $600 | $600 | $600 | $600 | $825 | $825 | $825 | $825 | $825 |
Website development/maintenance | $4,000 | $3,000 | $0 | $0 | $0 | $500 | $0 | $0 | $0 | $0 | $500 | $0 | |
Total Operating Expenses | $8,050 | $7,050 | $4,050 | $5,775 | $5,775 | $6,275 | $5,775 | $7,500 | $7,500 | $7,500 | $8,000 | $7,500 | |
Profit Before Interest and Taxes | ($8,050) | ($6,702) | ($3,434) | ($3,632) | $8 | $99 | $724 | ($267) | $644 | $1,324 | $1,402 | $2,503 | |
EBITDA | ($8,050) | ($6,702) | ($3,434) | ($3,632) | $8 | $99 | $724 | ($267) | $644 | $1,324 | $1,402 | $2,503 | |
Interest Expense | $583 | $583 | $583 | $583 | $583 | $583 | $583 | $583 | $583 | $583 | $583 | $583 | |
Taxes Incurred | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
Net Profit | ($8,633) | ($7,286) | ($4,018) | ($4,216) | ($576) | ($485) | $141 | ($851) | $61 | $741 | $819 | $1,920 | |
Net Profit/Sales | 0.00% | -1948.00% | -606.92% | -182.99% | -9.26% | -7.07% | 2.01% | -10.94% | 0.69% | 7.80% | 8.10% | 17.85% |
Pro Forma Cash Flow | |||||||||||||
Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
Cash Received | |||||||||||||
Cash from Operations | |||||||||||||
Cash Sales | $0 | $374 | $662 | $2,304 | $6,218 | $6,854 | $6,988 | $7,777 | $8,757 | $9,488 | $10,110 | $10,756 | |
Subtotal Cash from Operations | $0 | $374 | $662 | $2,304 | $6,218 | $6,854 | $6,988 | $7,777 | $8,757 | $9,488 | $10,110 | $10,756 | |
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 | $70,000 | $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 | $70,000 | $374 | $662 | $2,304 | $6,218 | $6,854 | $6,988 | $7,777 | $8,757 | $9,488 | $10,110 | $10,756 | |
Expenditures | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
Expenditures from Operations | |||||||||||||
Cash Spending | $2,500 | $2,500 | $2,500 | $4,000 | $4,000 | $4,000 | $4,000 | $5,500 | $5,500 | $5,500 | $5,500 | $5,500 | |
Bill Payments | $6,204 | $6,101 | $5,060 | $2,191 | $2,529 | $2,812 | $3,322 | $2,857 | $3,130 | $3,198 | $3,266 | $3,776 | |
Subtotal Spent on Operations | $8,704 | $8,601 | $7,560 | $6,191 | $6,529 | $6,812 | $7,322 | $8,357 | $8,630 | $8,698 | $8,766 | $9,276 | |
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 | $40,000 | $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 | $48,704 | $8,601 | $7,560 | $6,191 | $6,529 | $6,812 | $7,322 | $8,357 | $8,630 | $8,698 | $8,766 | $9,276 | |
Net Cash Flow | $21,296 | ($8,227) | ($6,898) | ($3,887) | ($311) | $42 | ($334) | ($580) | $127 | $790 | $1,344 | $1,480 | |
Cash Balance | $35,850 | $27,623 | $20,724 | $16,837 | $16,526 | $16,568 | $16,234 | $15,655 | $15,782 | $16,572 | $17,916 | $19,396 |
Pro Forma Balance Sheet | |||||||||||||
Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
Assets | Starting Balances | ||||||||||||
Current Assets | |||||||||||||
Cash | $14,554 | $35,850 | $27,623 | $20,724 | $16,837 | $16,526 | $16,568 | $16,234 | $15,655 | $15,782 | $16,572 | $17,916 | $19,396 |
Other Current Assets | $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 Current Assets | $16,554 | $37,850 | $29,623 | $22,724 | $18,837 | $18,526 | $18,568 | $18,234 | $17,655 | $17,782 | $18,572 | $19,916 | $21,396 |
Long-term Assets | |||||||||||||
Long-term Assets | $0 | $40,000 | $40,000 | $40,000 | $40,000 | $40,000 | $40,000 | $40,000 | $40,000 | $40,000 | $40,000 | $40,000 | $40,000 |
Accumulated Depreciation | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
Total Long-term Assets | $0 | $40,000 | $40,000 | $40,000 | $40,000 | $40,000 | $40,000 | $40,000 | $40,000 | $40,000 | $40,000 | $40,000 | $40,000 |
Total Assets | $16,554 | $77,850 | $69,623 | $62,724 | $58,837 | $58,526 | $58,568 | $58,234 | $57,655 | $57,782 | $58,572 | $59,916 | $61,396 |
Liabilities and Capital | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
Current Liabilities | |||||||||||||
Accounts Payable | $6,000 | $5,929 | $4,988 | $2,107 | $2,436 | $2,700 | $3,227 | $2,753 | $3,023 | $3,090 | $3,139 | $3,665 | $3,225 |
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 | $6,000 | $5,929 | $4,988 | $2,107 | $2,436 | $2,700 | $3,227 | $2,753 | $3,023 | $3,090 | $3,139 | $3,665 | $3,225 |
Long-term Liabilities | $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 |
Total Liabilities | $6,000 | $75,929 | $74,988 | $72,107 | $72,436 | $72,700 | $73,227 | $72,753 | $73,023 | $73,090 | $73,139 | $73,665 | $73,225 |
Paid-in Capital | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
Retained Earnings | $10,554 | $10,554 | $10,554 | $10,554 | $10,554 | $10,554 | $10,554 | $10,554 | $10,554 | $10,554 | $10,554 | $10,554 | $10,554 |
Earnings | $0 | ($8,633) | ($15,919) | ($19,937) | ($24,152) | ($24,728) | ($25,213) | ($25,072) | ($25,923) | ($25,862) | ($25,122) | ($24,303) | ($22,383) |
Total Capital | $10,554 | $1,921 | ($5,365) | ($9,383) | ($13,598) | ($14,174) | ($14,659) | ($14,518) | ($15,369) | ($15,308) | ($14,568) | ($13,749) | ($11,829) |
Total Liabilities and Capital | $16,554 | $77,850 | $69,623 | $62,724 | $58,837 | $58,526 | $58,568 | $58,234 | $57,655 | $57,782 | $58,572 | $59,916 | $61,396 |
Net Worth | $10,554 | $1,921 | ($5,365) | ($9,383) | ($13,598) | ($14,174) | ($14,659) | ($14,518) | ($15,369) | ($15,308) | ($14,568) | ($13,749) | ($11,829) |