Compton Geotechnical Associates
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 | |||||||||||||
Local and state governments | 0% | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $9,000 | $24,000 |
Real estate companies | 0% | $0 | $0 | $0 | $0 | $0 | $2,000 | $4,000 | $4,000 | $5,000 | $5,000 | $6,000 | $7,000 |
Construction companies | 0% | $0 | $0 | $0 | $0 | $7,000 | $5,000 | $3,000 | $26,000 | $4,000 | $7,000 | $10,000 | $7,000 |
Utility companies | 0% | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $7,000 | $7,000 | $7,000 | $7,000 |
Other projects | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $7,000 | $5,000 | $12,000 | $5,000 | $2,000 | $5,000 |
Total Sales | $11,000 | $11,000 | $11,000 | $11,000 | $18,000 | $18,000 | $25,000 | $46,000 | $34,000 | $30,000 | $34,000 | $50,000 | |
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 | |
Row 1 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | |
Other | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | |
Subtotal Direct Cost of Sales | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 |
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 | ||
Mr. Martin Compton – president | 0% | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 |
Mrs. Elizabeth Bathory – office manager | 0% | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 |
Mr. David Gillen – projects manager | 0% | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 |
Mr. Jeremy Leither – staff engineer | 0% | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 |
Geo-engineering consultant | 0% | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 |
CAD draftsperson P/T | 0% | $0 | $0 | $0 | $0 | $0 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 |
Total People | 0% | 5 | 5 | 5 | 5 | 5 | 6 | 6 | 6 | 6 | 6 | 6 | 6 |
Total Payroll | $15,000 | $15,000 | $15,000 | $15,000 | $15,000 | $16,500 | $16,500 | $16,500 | $16,500 | $16,500 | $16,500 | $16,500 |
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 | $11,000 | $11,000 | $11,000 | $11,000 | $18,000 | $18,000 | $25,000 | $46,000 | $34,000 | $30,000 | $34,000 | $50,000 | |
Direct Cost of Sales | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | |
Other Costs of Sales | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $700 | $700 | $700 | $700 | $700 | |
Total Cost of Sales | $700 | $700 | $700 | $700 | $700 | $700 | $700 | $900 | $900 | $900 | $900 | $900 | |
Gross Margin | $10,300 | $10,300 | $10,300 | $10,300 | $17,300 | $17,300 | $24,300 | $45,100 | $33,100 | $29,100 | $33,100 | $49,100 | |
Gross Margin % | 93.64% | 93.64% | 93.64% | 93.64% | 96.11% | 96.11% | 97.20% | 98.04% | 97.35% | 97.00% | 97.35% | 98.20% | |
Expenses | |||||||||||||
Payroll | $15,000 | $15,000 | $15,000 | $15,000 | $15,000 | $16,500 | $16,500 | $16,500 | $16,500 | $16,500 | $16,500 | $16,500 | |
Sales and Marketing and Other Expenses | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | |
Depreciation | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
Rent | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | |
Utilities | $300 | $300 | $300 | $300 | $300 | $300 | $300 | $300 | $300 | $300 | $300 | $300 | |
Insurance | $1,100 | $1,100 | $1,100 | $1,100 | $1,100 | $1,100 | $1,100 | $1,100 | $1,100 | $1,100 | $1,100 | $1,100 | |
Payroll Taxes | 15% | $2,250 | $2,250 | $2,250 | $2,250 | $2,250 | $2,475 | $2,475 | $2,475 | $2,475 | $2,475 | $2,475 | $2,475 |
Travel | 15% | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 |
Other | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | |
Total Operating Expenses | $22,250 | $22,250 | $22,250 | $22,250 | $22,250 | $23,975 | $23,975 | $23,975 | $23,975 | $23,975 | $23,975 | $23,975 | |
Profit Before Interest and Taxes | ($11,950) | ($11,950) | ($11,950) | ($11,950) | ($4,950) | ($6,675) | $325 | $21,125 | $9,125 | $5,125 | $9,125 | $25,125 | |
EBITDA | ($11,950) | ($11,950) | ($11,950) | ($11,950) | ($4,950) | ($6,675) | $325 | $21,125 | $9,125 | $5,125 | $9,125 | $25,125 | |
Interest Expense | $508 | $508 | $508 | $508 | $508 | $508 | $508 | $508 | $508 | $508 | $508 | $508 | |
Taxes Incurred | ($3,738) | ($3,738) | ($3,738) | ($3,738) | ($1,637) | ($2,155) | ($55) | $6,185 | $2,585 | $1,385 | $2,585 | $7,385 | |
Net Profit | ($8,721) | ($8,721) | ($8,721) | ($8,721) | ($3,821) | ($5,028) | ($128) | $14,432 | $6,032 | $3,232 | $6,032 | $17,232 | |
Net Profit/Sales | -79.28% | -79.28% | -79.28% | -79.28% | -21.23% | -27.94% | -0.51% | 31.37% | 17.74% | 10.77% | 17.74% | 34.46% |
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 | $2,750 | $2,750 | $2,750 | $2,750 | $4,500 | $4,500 | $6,250 | $11,500 | $8,500 | $7,500 | $8,500 | $12,500 | |
Cash from Receivables | $0 | $275 | $8,250 | $8,250 | $8,250 | $8,425 | $13,500 | $13,675 | $19,275 | $34,200 | $25,400 | $22,600 | |
Subtotal Cash from Operations | $2,750 | $3,025 | $11,000 | $11,000 | $12,750 | $12,925 | $19,750 | $25,175 | $27,775 | $41,700 | $33,900 | $35,100 | |
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 | $1,500 | $1,500 | $0 | $0 | $0 | $0 | |
Subtotal Cash Received | $2,750 | $3,025 | $11,000 | $11,000 | $12,750 | $12,925 | $21,250 | $26,675 | $27,775 | $41,700 | $33,900 | $35,100 | |
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 | $15,000 | $15,000 | $15,000 | $15,000 | $15,000 | $16,500 | $16,500 | $16,500 | $16,500 | $16,500 | $16,500 | $16,500 | |
Bill Payments | $3,157 | $4,721 | $4,721 | $4,721 | $4,791 | $6,811 | $6,598 | $8,843 | $14,948 | $11,428 | $10,308 | $11,628 | |
Subtotal Spent on Operations | $18,157 | $19,721 | $19,721 | $19,721 | $19,791 | $23,311 | $23,098 | $25,343 | $31,448 | $27,928 | $26,808 | $28,128 | |
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 | $18,157 | $19,721 | $19,721 | $19,721 | $19,791 | $23,311 | $23,098 | $25,343 | $31,448 | $27,928 | $26,808 | $28,128 | |
Net Cash Flow | ($15,407) | ($16,696) | ($8,721) | ($8,721) | ($7,041) | ($10,386) | ($1,848) | $1,332 | ($3,673) | $13,772 | $7,092 | $6,972 | |
Cash Balance | $89,393 | $72,697 | $63,976 | $55,255 | $48,214 | $37,828 | $35,980 | $37,312 | $33,639 | $47,410 | $54,502 | $61,474 |
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 | $104,800 | $89,393 | $72,697 | $63,976 | $55,255 | $48,214 | $37,828 | $35,980 | $37,312 | $33,639 | $47,410 | $54,502 | $61,474 |
Accounts Receivable | $0 | $8,250 | $16,225 | $16,225 | $16,225 | $21,475 | $26,550 | $31,800 | $52,625 | $58,850 | $47,150 | $47,250 | $62,150 |
Other Current Assets | $3,500 | $3,500 | $3,500 | $3,500 | $3,500 | $3,500 | $3,500 | $3,500 | $3,500 | $3,500 | $3,500 | $3,500 | $3,500 |
Total Current Assets | $108,300 | $101,143 | $92,422 | $83,701 | $74,980 | $73,189 | $67,878 | $71,280 | $93,437 | $95,989 | $98,060 | $105,252 | $127,124 |
Long-term Assets | |||||||||||||
Long-term Assets | $25,000 | $25,000 | $25,000 | $25,000 | $25,000 | $25,000 | $25,000 | $25,000 | $25,000 | $25,000 | $25,000 | $25,000 | $25,000 |
Accumulated Depreciation | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
Total Long-term Assets | $25,000 | $25,000 | $25,000 | $25,000 | $25,000 | $25,000 | $25,000 | $25,000 | $25,000 | $25,000 | $25,000 | $25,000 | $25,000 |
Total Assets | $133,300 | $126,143 | $117,422 | $108,701 | $99,980 | $98,189 | $92,878 | $96,280 | $118,437 | $120,989 | $123,060 | $130,252 | $152,124 |
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 | $3,000 | $4,563 | $4,563 | $4,563 | $4,563 | $6,593 | $6,311 | $8,341 | $14,566 | $11,086 | $9,926 | $11,086 | $15,726 |
Current Borrowing | $16,000 | $16,000 | $16,000 | $16,000 | $16,000 | $16,000 | $16,000 | $16,000 | $16,000 | $16,000 | $16,000 | $16,000 | $16,000 |
Other Current Liabilities | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
Subtotal Current Liabilities | $19,000 | $20,563 | $20,563 | $20,563 | $20,563 | $22,593 | $22,311 | $24,341 | $30,566 | $27,086 | $25,926 | $27,086 | $31,726 |
Long-term Liabilities | $45,000 | $45,000 | $45,000 | $45,000 | $45,000 | $45,000 | $45,000 | $45,000 | $45,000 | $45,000 | $45,000 | $45,000 | $45,000 |
Total Liabilities | $64,000 | $65,563 | $65,563 | $65,563 | $65,563 | $67,593 | $67,311 | $69,341 | $75,566 | $72,086 | $70,926 | $72,086 | $76,726 |
Paid-in Capital | $100,000 | $100,000 | $100,000 | $100,000 | $100,000 | $100,000 | $100,000 | $101,500 | $103,000 | $103,000 | $103,000 | $103,000 | $103,000 |
Retained Earnings | ($30,700) | ($30,700) | ($30,700) | ($30,700) | ($30,700) | ($30,700) | ($30,700) | ($30,700) | ($30,700) | ($30,700) | ($30,700) | ($30,700) | ($30,700) |
Earnings | $0 | ($8,721) | ($17,442) | ($26,163) | ($34,883) | ($38,704) | ($43,733) | ($43,861) | ($29,429) | ($23,398) | ($20,166) | ($14,134) | $3,097 |
Total Capital | $69,300 | $60,579 | $51,858 | $43,138 | $34,417 | $30,596 | $25,567 | $26,939 | $42,871 | $48,902 | $52,134 | $58,166 | $75,398 |
Total Liabilities and Capital | $133,300 | $126,143 | $117,422 | $108,701 | $99,980 | $98,189 | $92,878 | $96,280 | $118,437 | $120,989 | $123,060 | $130,252 | $152,124 |
Net Worth | $69,300 | $60,579 | $51,858 | $43,138 | $34,417 | $30,596 | $25,568 | $26,939 | $42,871 | $48,903 | $52,134 | $58,166 | $75,398 |