Kouros Brothers Ltd. farm machinery manufacturer business plan appendix. Kouros Brothers Ltd. is an established manufacturer and retailer of agricultural planting and harvesting machinery on the island of Cyprus.

Kouros Brothers Ltd.

Start your own business plan »

Farm Machinery Manufacturer Business Plan

Appendix

Sales Forecast
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Sales
A-Z potato mechanization 0% £3,500 £5,000 £10,000 £7,500 £6,500 £6,000 £4,000 £3,000 £3,000 £5,500 £6,000 £4,500
A-Z Cereals mechanization 0% £1,500 £2,500 £3,500 £4,000 £4,500 £6,500 £4,000 £3,500 £2,500 £2,500 £3,000 £3,000
A-Z Vegetable mechanization 0% £2,500 £3,000 £3,000 £4,500 £6,000 £6,000 £4,000 £3,000 £5,500 £6,000 £2,000 £2,000
Livestock Machines 0% £2,500 £3,400 £3,400 £3,400 £3,400 £3,400 £3,400 £3,400 £3,400 £3,400 £3,400 £3,400
Beach Cleaning 0% £400 £1,500 £2,000 £2,500 £3,500 £4,500 £5,000 £5,500 £2,000 £2,000 £2,500 £1,500
Packing Technology 0% £2,700 £3,500 £3,500 £3,500 £3,500 £3,500 £3,500 £3,500 £3,500 £3,500 £3,500 £3,500
Other Machinery 0% £600 £600 £600 £600 £600 £600 £600 £600 £600 £600 £600 £600
Total Sales £13,700 £19,500 £26,000 £26,000 £28,000 £30,500 £24,500 £22,500 £20,500 £23,500 £21,000 £18,500
Direct Cost of Sales Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
A-Z Potato Mechanization 67% £2,345 £3,350 £6,700 £5,025 £4,355 £4,020 £2,680 £2,010 £2,010 £3,685 £4,020 £3,015
A-Z Cereals Mechanization 50% £750 £1,250 £1,750 £2,000 £2,250 £3,250 £2,000 £1,750 £1,250 £1,250 £1,500 £1,500
A-Z Vegetables Mechanization 50% £1,250 £1,500 £1,500 £2,250 £3,000 £3,000 £2,000 £1,500 £2,750 £3,000 £1,000 £1,000
Livestock Machinery 68% £1,708 £2,322 £2,322 £2,322 £2,322 £2,322 £2,322 £2,322 £2,322 £2,322 £2,322 £2,322
Beach Cleaning Machines 70% £280 £1,050 £1,400 £1,750 £2,450 £3,150 £3,500 £3,850 £1,400 £1,400 £1,750 £1,050
Packing Technology 65% £1,755 £2,275 £2,275 £2,275 £2,275 £2,275 £2,275 £2,275 £2,275 £2,275 £2,275 £2,275
Other Machinery 70% £420 £420 £420 £420 £420 £420 £420 £420 £420 £420 £420 £420
Subtotal Direct Cost of Sales £8,508 £12,167 £16,367 £16,042 £17,072 £18,437 £15,197 £14,127 £12,427 £14,352 £13,287 £11,582
Personnel Plan
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
General Director 0% £833 £833 £833 £833 £833 £833 £833 £833 £833 £833 £833 £833
Accounting Director 0% £833 £833 £833 £833 £833 £833 £833 £833 £833 £833 £833 £833
Lathe Man 0% £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500
Welder / Fitter 0% £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500
Salesperson 0% £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500
Total People 5 5 5 5 5 5 5 5 5 5 5 5
Total Payroll £3,167 £3,167 £3,167 £3,167 £3,167 £3,167 £3,167 £3,167 £3,167 £3,167 £3,167 £3,167
Pro Forma Profit and Loss
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Sales £13,700 £19,500 £26,000 £26,000 £28,000 £30,500 £24,500 £22,500 £20,500 £23,500 £21,000 £18,500
Direct Cost of Sales £8,508 £12,167 £16,367 £16,042 £17,072 £18,437 £15,197 £14,127 £12,427 £14,352 £13,287 £11,582
Production Costs for Patented Planters 10% £400 £550 £650 £850 £1,050 £1,250 £800 £650 £800 £850 £500 £500
Total Cost of Sales £8,908 £12,717 £17,017 £16,892 £18,122 £19,687 £15,997 £14,777 £13,227 £15,202 £13,787 £12,082
Gross Margin £4,793 £6,783 £8,983 £9,108 £9,878 £10,813 £8,503 £7,723 £7,273 £8,298 £7,213 £6,418
Gross Margin % 34.98% 34.78% 34.55% 35.03% 35.28% 35.45% 34.71% 34.32% 35.48% 35.31% 34.35% 34.69%
Expenses
Payroll £3,167 £3,167 £3,167 £3,167 £3,167 £3,167 £3,167 £3,167 £3,167 £3,167 £3,167 £3,167
Marketing/Promotion £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500
Depreciation £283 £746 £746 £746 £746 £746 £746 £746 £746 £746 £746 £746
Insurance £40 £40 £40 £40 £40 £40 £40 £40 £40 £40 £40 £40
Office consumables £17 £17 £17 £17 £17 £17 £17 £17 £17 £17 £17 £17
Leasing £50 £50 £50 £50 £50 £50 £50 £50 £50 £50 £50 £50
Trading expenses £33 £33 £33 £33 £33 £33 £33 £33 £33 £33 £33 £33
Payroll Taxes 15% £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Electricity £117 £117 £117 £117 £117 £117 £117 £117 £117 £117 £117 £117
Water £167 £167 £167 £167 £167 £167 £167 £167 £167 £167 £167 £167
Fuels and Transport Expenses £258 £258 £258 £258 £258 £258 £258 £258 £258 £258 £258 £258
Telex and Faxing £375 £375 £375 £375 £375 £375 £375 £375 £375 £375 £375 £375
Banking rights £92 £92 £92 £92 £92 £92 £92 £92 £92 £92 £92 £92
Travelling expenses 15% £375 £375 £375 £375 £375 £375 £375 £375 £375 £375 £375 £375
Tools Maintenance £167 £167 £167 £167 £167 £167 £167 £167 £167 £167 £167 £167
Total Operating Expenses £5,641 £6,103 £6,103 £6,103 £6,103 £6,103 £6,103 £6,103 £6,103 £6,103 £6,103 £6,103
Profit Before Interest and Taxes (£848) £679 £2,879 £3,004 £3,774 £4,709 £2,399 £1,619 £1,169 £2,194 £1,109 £314
EBITDA (£565) £1,425 £3,625 £3,750 £4,520 £5,455 £3,145 £2,365 £1,915 £2,940 £1,855 £1,060
Interest Expense £524 £517 £510 £502 £495 £488 £481 £474 £467 £460 £452 £445
Taxes Incurred (£151) £18 £261 £275 £361 £464 £211 £126 £77 £191 £72 (£14)
Net Profit (£1,221) £145 £2,109 £2,227 £2,919 £3,757 £1,707 £1,020 £625 £1,544 £585 (£116)
Net Profit/Sales -8.91% 0.74% 8.11% 8.56% 10.42% 12.32% 6.97% 4.53% 3.05% 6.57% 2.78% -0.63%
Pro Forma Cash Flow
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Cash Received
Cash from Operations
Cash Sales £10,275 £14,625 £19,500 £19,500 £21,000 £22,875 £18,375 £16,875 £15,375 £17,625 £15,750 £13,875
Cash from Receivables £114 £3,473 £4,929 £6,500 £6,517 £7,021 £7,575 £6,108 £5,608 £5,150 £5,854 £5,229
Subtotal Cash from Operations £10,389 £18,098 £24,429 £26,000 £27,517 £29,896 £25,950 £22,983 £20,983 £22,775 £21,604 £19,104
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 £35,000 £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 £45,389 £18,098 £24,429 £26,000 £27,517 £29,896 £25,950 £22,983 £20,983 £22,775 £21,604 £19,104
Expenditures Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Expenditures from Operations
Cash Spending £3,167 £3,167 £3,167 £3,167 £3,167 £3,167 £3,167 £3,167 £3,167 £3,167 £3,167 £3,167
Bill Payments £333 £10,283 £19,271 £24,023 £19,624 £22,265 £23,910 £15,668 £16,423 £14,452 £19,817 £15,356
Subtotal Spent on Operations £3,499 £13,449 £22,438 £27,190 £22,791 £25,432 £27,077 £18,835 £19,590 £17,619 £22,984 £18,523
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 £650 £650 £650 £650 £650 £650 £650 £650 £650 £650 £650 £650
Other Liabilities Principal Repayment £281 £281 £281 £281 £281 £281 £281 £281 £281 £281 £281 £281
Long-term Liabilities Principal Repayment £476 £625 £625 £625 £625 £625 £625 £625 £625 £625 £625 £625
Purchase Other Current Assets £42 £42 £42 £42 £42 £42 £42 £42 £42 £42 £42 £42
Purchase Long-term Assets £50,000 £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 £54,948 £15,047 £24,036 £28,788 £24,389 £27,030 £28,674 £20,433 £21,188 £19,216 £24,582 £20,121
Net Cash Flow (£9,559) £3,051 £394 (£2,788) £3,128 £2,866 (£2,724) £2,551 (£204) £3,559 (£2,977) (£1,016)
Cash Balance £13,311 £16,363 £16,756 £13,968 £17,097 £19,963 £17,238 £19,789 £19,585 £23,143 £20,166 £19,149
Pro Forma Balance Sheet
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Assets Starting Balances
Current Assets
Cash £22,870 £13,311 £16,363 £16,756 £13,968 £17,097 £19,963 £17,238 £19,789 £19,585 £23,143 £20,166 £19,149
Accounts Receivable £0 £3,311 £4,713 £6,283 £6,283 £6,767 £7,371 £5,921 £5,437 £4,954 £5,679 £5,075 £4,471
Inventory £10,000 £8,508 £12,167 £16,367 £16,042 £17,072 £18,437 £15,197 £14,127 £12,427 £14,352 £13,287 £11,582
Other Current Assets £13,980 £14,022 £14,063 £14,105 £14,147 £14,188 £14,230 £14,272 £14,313 £14,355 £14,397 £14,438 £14,480
Total Current Assets £46,850 £39,151 £47,306 £53,512 £50,441 £55,124 £60,001 £52,628 £53,667 £51,321 £57,571 £52,966 £49,682
Long-term Assets
Long-term Assets £100,000 £150,000 £150,000 £150,000 £150,000 £150,000 £150,000 £150,000 £150,000 £150,000 £150,000 £150,000 £150,000
Accumulated Depreciation £3,508 £3,791 £4,537 £5,283 £6,029 £6,775 £7,521 £8,267 £9,013 £9,759 £10,505 £11,251 £11,997
Total Long-term Assets £96,492 £146,209 £145,463 £144,717 £143,971 £143,225 £142,479 £141,733 £140,987 £140,241 £139,495 £138,749 £138,003
Total Assets £143,342 £185,360 £192,768 £198,228 £194,411 £198,348 £202,479 £194,361 £194,653 £191,562 £197,066 £191,715 £187,685
Liabilities and Capital Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Current Liabilities
Accounts Payable £0 £9,646 £18,465 £23,372 £18,884 £21,459 £23,389 £15,119 £15,948 £13,786 £19,303 £14,923 £12,565
Current Borrowing £50,665 £50,015 £49,365 £48,715 £48,065 £47,415 £46,765 £46,115 £45,465 £44,815 £44,165 £43,515 £42,865
Other Current Liabilities £13,501 £13,220 £12,939 £12,658 £12,377 £12,096 £11,815 £11,534 £11,253 £10,972 £10,691 £10,410 £10,129
Subtotal Current Liabilities £64,166 £72,881 £80,769 £84,745 £79,326 £80,970 £81,969 £72,768 £72,666 £69,573 £74,159 £68,848 £65,559
Long-term Liabilities £10,000 £44,524 £43,899 £43,274 £42,649 £42,024 £41,399 £40,774 £40,149 £39,524 £38,899 £38,274 £37,649
Total Liabilities £74,166 £117,405 £124,668 £128,019 £121,975 £122,994 £123,368 £113,542 £112,815 £109,097 £113,058 £107,122 £103,208
Paid-in Capital £10,000 £10,000 £10,000 £10,000 £10,000 £10,000 £10,000 £10,000 £10,000 £10,000 £10,000 £10,000 £10,000
Retained Earnings £6,976 £59,176 £59,176 £59,176 £59,176 £59,176 £59,176 £59,176 £59,176 £59,176 £59,176 £59,176 £59,176
Earnings £52,200 (£1,221) (£1,076) £1,033 £3,260 £6,179 £9,936 £11,643 £12,663 £13,288 £14,832 £15,417 £15,301
Total Capital £69,176 £67,955 £68,100 £70,209 £72,436 £75,355 £79,112 £80,819 £81,839 £82,464 £84,008 £84,593 £84,477
Total Liabilities and Capital £143,342 £185,360 £192,768 £198,228 £194,411 £198,348 £202,479 £194,361 £194,653 £191,562 £197,066 £191,715 £187,685
Net Worth £69,176 £67,955 £68,100 £70,209 £72,436 £75,355 £79,112 £80,819 £81,839 £82,464 £84,008 £84,593 £84,477
Kouros Brothers Ltd. farm machinery manufacturer business plan appendix. Kouros Brothers Ltd. is an established manufacturer and retailer of agricultural planting and harvesting machinery on the island of Cyprus.