Green Power Consultancy
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 | |||||||||||||
| Architects | 0% | $2,500 | $2,654 | $2,747 | $3,212 | $3,455 | $3,525 | $3,656 | $3,787 | $3,987 | $3,902 | $3,878 | $3,757 |
| Individuals | 0% | $2,800 | $2,972 | $3,077 | $3,597 | $3,870 | $3,948 | $4,095 | $4,241 | $4,465 | $4,370 | $4,343 | $4,208 |
| Total Sales | $5,300 | $5,626 | $5,824 | $6,809 | $7,325 | $7,473 | $7,751 | $8,028 | $8,452 | $8,272 | $8,221 | $7,965 | |
| 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 | |
| Architects | $500 | $531 | $549 | $642 | $691 | $705 | $731 | $757 | $797 | $780 | $776 | $751 | |
| Individuals | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Subtotal Direct Cost of Sales | $500 | $531 | $549 | $642 | $691 | $705 | $731 | $757 | $797 | $780 | $776 | $751 | |
| 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 | ||
| Dan | 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 |
| Sue | 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 |
| Associate consultant | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Administrative assistant | 0% | $0 | $0 | $0 | $400 | $400 | $400 | $500 | $500 | $600 | $600 | $600 | $600 |
| Total People | 2 | 2 | 2 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | |
| Total Payroll | $4,000 | $4,000 | $4,000 | $4,400 | $4,400 | $4,400 | $4,500 | $4,500 | $4,600 | $4,600 | $4,600 | $4,600 | |
| 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 | $5,300 | $5,626 | $5,824 | $6,809 | $7,325 | $7,473 | $7,751 | $8,028 | $8,452 | $8,272 | $8,221 | $7,965 | |
| Direct Cost of Sales | $500 | $531 | $549 | $642 | $691 | $705 | $731 | $757 | $797 | $780 | $776 | $751 | |
| Other Costs of Sales | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total Cost of Sales | $500 | $531 | $549 | $642 | $691 | $705 | $731 | $757 | $797 | $780 | $776 | $751 | |
| Gross Margin | $4,800 | $5,096 | $5,274 | $6,167 | $6,634 | $6,768 | $7,020 | $7,271 | $7,655 | $7,492 | $7,446 | $7,213 | |
| Gross Margin % | 90.57% | 90.57% | 90.57% | 90.57% | 90.57% | 90.57% | 90.57% | 90.57% | 90.57% | 90.57% | 90.57% | 90.57% | |
| Expenses | |||||||||||||
| Payroll | $4,000 | $4,000 | $4,000 | $4,400 | $4,400 | $4,400 | $4,500 | $4,500 | $4,600 | $4,600 | $4,600 | $4,600 | |
| Sales and Marketing and Other Expenses | $400 | $400 | $400 | $400 | $400 | $400 | $400 | $400 | $400 | $400 | $400 | $400 | |
| Depreciation | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | |
| Rent | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | |
| Utilities | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | |
| Insurance | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | |
| Payroll Taxes | 15% | $600 | $600 | $600 | $660 | $660 | $660 | $675 | $675 | $690 | $690 | $690 | $690 |
| Other | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | |
| Total Operating Expenses | $6,200 | $6,200 | $6,200 | $6,660 | $6,660 | $6,660 | $6,775 | $6,775 | $6,890 | $6,890 | $6,890 | $6,890 | |
| Profit Before Interest and Taxes | ($1,400) | ($1,104) | ($926) | ($493) | ($26) | $108 | $245 | $496 | $765 | $602 | $556 | $323 | |
| EBITDA | ($1,250) | ($954) | ($776) | ($343) | $124 | $258 | $395 | $646 | $915 | $752 | $706 | $473 | |
| 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 | ($1,400) | ($1,104) | ($926) | ($493) | ($26) | $108 | $245 | $496 | $765 | $602 | $556 | $323 | |
| Net Profit/Sales | -26.42% | -19.63% | -15.90% | -7.24% | -0.36% | 1.45% | 3.15% | 6.18% | 9.05% | 7.28% | 6.76% | 4.06% | |
| 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 | $5,300 | $5,626 | $5,824 | $6,809 | $7,325 | $7,473 | $7,751 | $8,028 | $8,452 | $8,272 | $8,221 | $7,965 | |
| Subtotal Cash from Operations | $5,300 | $5,626 | $5,824 | $6,809 | $7,325 | $7,473 | $7,751 | $8,028 | $8,452 | $8,272 | $8,221 | $7,965 | |
| 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 | $5,300 | $5,626 | $5,824 | $6,809 | $7,325 | $7,473 | $7,751 | $8,028 | $8,452 | $8,272 | $8,221 | $7,965 | |
| 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 | $4,000 | $4,400 | $4,400 | $4,400 | $4,500 | $4,500 | $4,600 | $4,600 | $4,600 | $4,600 | |
| Bill Payments | $85 | $2,551 | $2,581 | $2,604 | $2,754 | $2,801 | $2,816 | $2,857 | $2,884 | $2,937 | $2,920 | $2,915 | |
| Subtotal Spent on Operations | $4,085 | $6,551 | $6,581 | $7,005 | $7,154 | $7,201 | $7,316 | $7,357 | $7,484 | $7,537 | $7,520 | $7,515 | |
| 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 | $4,085 | $6,551 | $6,581 | $7,005 | $7,154 | $7,201 | $7,316 | $7,357 | $7,484 | $7,537 | $7,520 | $7,515 | |
| Net Cash Flow | $1,215 | ($925) | ($758) | ($195) | $171 | $272 | $434 | $671 | $968 | $735 | $701 | $450 | |
| Cash Balance | $25,065 | $24,140 | $23,383 | $23,188 | $23,358 | $23,630 | $24,064 | $24,735 | $25,704 | $26,439 | $27,140 | $27,590 | |
| 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 | $23,850 | $25,065 | $24,140 | $23,383 | $23,188 | $23,358 | $23,630 | $24,064 | $24,735 | $25,704 | $26,439 | $27,140 | $27,590 |
| Other Current Assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Current Assets | $23,850 | $25,065 | $24,140 | $23,383 | $23,188 | $23,358 | $23,630 | $24,064 | $24,735 | $25,704 | $26,439 | $27,140 | $27,590 |
| Long-term Assets | |||||||||||||
| Long-term Assets | $9,000 | $9,000 | $9,000 | $9,000 | $9,000 | $9,000 | $9,000 | $9,000 | $9,000 | $9,000 | $9,000 | $9,000 | $9,000 |
| Accumulated Depreciation | $0 | $150 | $300 | $450 | $600 | $750 | $900 | $1,050 | $1,200 | $1,350 | $1,500 | $1,650 | $1,800 |
| Total Long-term Assets | $9,000 | $8,850 | $8,700 | $8,550 | $8,400 | $8,250 | $8,100 | $7,950 | $7,800 | $7,650 | $7,500 | $7,350 | $7,200 |
| Total Assets | $32,850 | $33,915 | $32,840 | $31,933 | $31,588 | $31,608 | $31,730 | $32,014 | $32,535 | $33,354 | $33,939 | $34,490 | $34,790 |
| 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 | $2,465 | $2,495 | $2,513 | $2,661 | $2,708 | $2,721 | $2,761 | $2,786 | $2,839 | $2,823 | $2,818 | $2,795 |
| 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 | $2,465 | $2,495 | $2,513 | $2,661 | $2,708 | $2,721 | $2,761 | $2,786 | $2,839 | $2,823 | $2,818 | $2,795 |
| Long-term Liabilities | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Liabilities | $0 | $2,465 | $2,495 | $2,513 | $2,661 | $2,708 | $2,721 | $2,761 | $2,786 | $2,839 | $2,823 | $2,818 | $2,795 |
| Paid-in Capital | $40,000 | $40,000 | $40,000 | $40,000 | $40,000 | $40,000 | $40,000 | $40,000 | $40,000 | $40,000 | $40,000 | $40,000 | $40,000 |
| Retained Earnings | ($7,150) | ($7,150) | ($7,150) | ($7,150) | ($7,150) | ($7,150) | ($7,150) | ($7,150) | ($7,150) | ($7,150) | ($7,150) | ($7,150) | ($7,150) |
| Earnings | $0 | ($1,400) | ($2,504) | ($3,430) | ($3,923) | ($3,949) | ($3,841) | ($3,597) | ($3,101) | ($2,336) | ($1,734) | ($1,178) | ($855) |
| Total Capital | $32,850 | $31,450 | $30,346 | $29,420 | $28,927 | $28,901 | $29,009 | $29,253 | $29,749 | $30,514 | $31,116 | $31,672 | $31,995 |
| Total Liabilities and Capital | $32,850 | $33,915 | $32,840 | $31,933 | $31,588 | $31,608 | $31,730 | $32,014 | $32,535 | $33,354 | $33,939 | $34,490 | $34,790 |
| Net Worth | $32,850 | $31,450 | $30,346 | $29,420 | $28,927 | $28,901 | $29,009 | $29,253 | $29,749 | $30,514 | $31,116 | $31,672 | $31,995 |
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