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Franchise Sub Shop

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
Large Subs 0% 1,500 1,515 1,530 1,545 1,561 1,577 1,592 1,608 1,624 1,641 1,657 1,674
Medium Subs 0% 11,000 11,110 11,221 11,333 11,447 11,561 11,677 11,793 11,911 12,031 12,151 12,272
Small Subs 0% 4,000 4,040 4,080 4,121 4,162 4,204 4,246 4,289 4,331 4,375 4,418 4,463
Entree Salads 0% 1,500 1,515 1,530 1,545 1,561 1,577 1,592 1,608 1,624 1,641 1,657 1,674
Side Salads 0% 1,200 1,212 1,224 1,236 1,249 1,261 1,274 1,287 1,299 1,312 1,326 1,339
Chips 0% 3,000 3,030 3,060 3,091 3,122 3,153 3,185 3,216 3,249 3,281 3,314 3,347
Party Subs and/or Trays 0% 20 20 20 21 21 21 21 21 22 22 22 22
Desserts 0% 1,300 1,313 1,326 1,339 1,353 1,366 1,380 1,394 1,408 1,422 1,436 1,450
Cookies and Desserts 0% 5,000 5,050 5,101 5,152 5,203 5,255 5,308 5,361 5,414 5,468 5,523 5,578
Soups and Chili 0% 1,400 1,414 1,428 1,442 1,457 1,471 1,486 1,501 1,516 1,531 1,546 1,562
Drinks 0% 4,000 4,040 4,080 4,121 4,162 4,204 4,246 4,289 4,331 4,375 4,418 4,463
Total Unit Sales 33,920 34,259 34,601 34,948 35,297 35,650 36,007 36,367 36,730 37,098 37,468 37,844
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
Large Subs $7.10 $7.10 $7.10 $7.10 $7.10 $7.10 $7.10 $7.10 $7.10 $7.10 $7.10 $7.10
Medium Subs $5.10 $5.10 $5.10 $5.10 $5.10 $5.10 $5.10 $5.10 $5.10 $5.10 $5.10 $5.10
Small Subs $3.89 $3.89 $3.89 $3.89 $3.89 $3.89 $3.89 $3.89 $3.89 $3.89 $3.89 $3.89
Entree Salads $5.10 $5.10 $5.10 $5.10 $5.10 $5.10 $5.10 $5.10 $5.10 $5.10 $5.10 $5.10
Side Salads $1.59 $1.59 $1.59 $1.59 $1.59 $1.59 $1.59 $1.59 $1.59 $1.59 $1.59 $1.59
Chips $0.89 $0.89 $0.89 $0.89 $0.89 $0.89 $0.89 $0.89 $0.89 $0.89 $0.89 $0.89
Party Subs and/or Trays $22.00 $22.00 $22.00 $22.00 $22.00 $22.00 $22.00 $22.00 $22.00 $22.00 $22.00 $22.00
Desserts $1.49 $1.49 $1.49 $1.49 $1.49 $1.49 $1.49 $1.49 $1.49 $1.49 $1.49 $1.49
Cookies and Desserts $1.39 $1.39 $1.39 $1.39 $1.39 $1.39 $1.39 $1.39 $1.39 $1.39 $1.39 $1.39
Soups and Chili $1.89 $1.89 $1.89 $1.89 $1.89 $1.89 $1.89 $1.89 $1.89 $1.89 $1.89 $1.89
Drinks $0.99 $0.99 $0.99 $0.99 $0.99 $0.99 $0.99 $0.99 $0.99 $0.99 $0.99 $0.99
Sales
Large Subs $10,650 $10,757 $10,864 $10,973 $11,082 $11,193 $11,305 $11,418 $11,532 $11,648 $11,764 $11,882
Medium Subs $56,100 $56,661 $57,228 $57,800 $58,378 $58,962 $59,551 $60,147 $60,748 $61,356 $61,969 $62,589
Small Subs $15,560 $15,716 $15,873 $16,031 $16,192 $16,354 $16,517 $16,682 $16,849 $17,018 $17,188 $17,360
Entree Salads $7,650 $7,726 $7,804 $7,882 $7,961 $8,040 $8,121 $8,202 $8,284 $8,367 $8,450 $8,535
Side Salads $1,908 $1,927 $1,946 $1,966 $1,985 $2,005 $2,025 $2,046 $2,066 $2,087 $2,108 $2,129
Chips $2,670 $2,697 $2,724 $2,751 $2,778 $2,806 $2,834 $2,863 $2,891 $2,920 $2,949 $2,979
Party Subs and/or Trays $440 $444 $449 $453 $458 $462 $467 $472 $476 $481 $486 $491
Desserts $1,937 $1,956 $1,976 $1,996 $2,016 $2,036 $2,056 $2,077 $2,097 $2,118 $2,140 $2,161
Cookies and Desserts $6,950 $7,019 $7,090 $7,161 $7,232 $7,305 $7,378 $7,451 $7,526 $7,601 $7,677 $7,754
Soups and Chili $2,646 $2,672 $2,699 $2,726 $2,753 $2,781 $2,809 $2,837 $2,865 $2,894 $2,923 $2,952
Drinks $3,960 $4,000 $4,039 $4,080 $4,120 $4,162 $4,204 $4,246 $4,288 $4,331 $4,374 $4,418
Total Sales $110,471 $111,576 $112,691 $113,818 $114,956 $116,106 $117,267 $118,440 $119,624 $120,821 $122,028 $123,249
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
Large Subs 0.00% $2.49 $2.49 $2.49 $2.49 $2.49 $2.49 $2.49 $2.49 $2.49 $2.49 $2.49 $2.49
Medium Subs 0.00% $1.79 $1.79 $1.79 $1.79 $1.79 $1.79 $1.79 $1.79 $1.79 $1.79 $1.79 $1.79
Small Subs 0.00% $1.36 $1.36 $1.36 $1.36 $1.36 $1.36 $1.36 $1.36 $1.36 $1.36 $1.36 $1.36
Entree Salads 0.00% $1.79 $1.79 $1.79 $1.79 $1.79 $1.79 $1.79 $1.79 $1.79 $1.79 $1.79 $1.79
Side Salads 0.00% $0.56 $0.56 $0.56 $0.56 $0.56 $0.56 $0.56 $0.56 $0.56 $0.56 $0.56 $0.56
Chips 0.00% $0.31 $0.31 $0.31 $0.31 $0.31 $0.31 $0.31 $0.31 $0.31 $0.31 $0.31 $0.31
Party Subs and/or Trays 0.00% $7.70 $7.70 $7.70 $7.70 $7.70 $7.70 $7.70 $7.70 $7.70 $7.70 $7.70 $7.70
Desserts 0.00% $0.52 $0.52 $0.52 $0.52 $0.52 $0.52 $0.52 $0.52 $0.52 $0.52 $0.52 $0.52
Cookies and Desserts 0.00% $0.49 $0.49 $0.49 $0.49 $0.49 $0.49 $0.49 $0.49 $0.49 $0.49 $0.49 $0.49
Soups and Chili 0.00% $0.66 $0.66 $0.66 $0.66 $0.66 $0.66 $0.66 $0.66 $0.66 $0.66 $0.66 $0.66
Drinks 0.00% $0.35 $0.35 $0.35 $0.35 $0.35 $0.35 $0.35 $0.35 $0.35 $0.35 $0.35 $0.35
Direct Cost of Sales
Large Subs $3,728 $3,765 $3,802 $3,840 $3,879 $3,918 $3,957 $3,996 $4,036 $4,077 $4,117 $4,159
Medium Subs $19,635 $19,831 $20,030 $20,230 $20,432 $20,637 $20,843 $21,051 $21,262 $21,475 $21,689 $21,906
Small Subs $5,446 $5,500 $5,555 $5,611 $5,667 $5,724 $5,781 $5,839 $5,897 $5,956 $6,016 $6,076
Entree Salads $2,678 $2,704 $2,731 $2,759 $2,786 $2,814 $2,842 $2,871 $2,899 $2,928 $2,958 $2,987
Side Salads $668 $674 $681 $688 $695 $702 $709 $716 $723 $730 $738 $745
Chips $935 $944 $953 $963 $972 $982 $992 $1,002 $1,012 $1,022 $1,032 $1,043
Party Subs and/or Trays $154 $156 $157 $159 $160 $162 $163 $165 $167 $168 $170 $172
Desserts $678 $685 $692 $698 $705 $713 $720 $727 $734 $741 $749 $756
Cookies and Desserts $2,433 $2,457 $2,481 $2,506 $2,531 $2,557 $2,582 $2,608 $2,634 $2,660 $2,687 $2,714
Soups and Chili $926 $935 $945 $954 $964 $973 $983 $993 $1,003 $1,013 $1,023 $1,033
Drinks $1,400 $1,414 $1,428 $1,442 $1,457 $1,471 $1,486 $1,501 $1,516 $1,531 $1,546 $1,562
Subtotal Direct Cost of Sales $38,679 $39,066 $39,456 $39,851 $40,249 $40,652 $41,058 $41,469 $41,884 $42,303 $42,725 $43,153
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
Assistant Manager 0% $2,700 $2,700 $2,700 $2,700 $2,700 $2,700 $2,700 $2,700 $2,700 $2,700 $2,700 $2,700
Store Manager 0% $3,700 $3,700 $3,700 $3,700 $3,700 $3,700 $3,700 $3,700 $3,700 $3,700 $3,700 $3,700
Student Help (PT) 0% $1,360 $1,360 $1,360 $1,360 $1,360 $1,360 $1,360 $1,360 $1,360 $1,360 $1,360 $1,360
Student Help (PT) 0% $1,360 $1,360 $1,360 $1,360 $1,360 $1,360 $1,360 $1,360 $1,360 $1,360 $1,360 $1,360
Student Help (PT) 0% $1,360 $1,360 $1,360 $1,360 $1,360 $1,360 $1,360 $1,360 $1,360 $1,360 $1,360 $1,360
Student Help (PT) 0% $1,360 $1,360 $1,360 $1,360 $1,360 $1,360 $1,360 $1,360 $1,360 $1,360 $1,360 $1,360
Student Help (PT) 0% $1,360 $1,360 $1,360 $1,360 $1,360 $1,360 $1,360 $1,360 $1,360 $1,360 $1,360 $1,360
Total People 7 7 7 7 7 7 7 7 7 7 7 7
Total Payroll $13,200 $13,200 $13,200 $13,200 $13,200 $13,200 $13,200 $13,200 $13,200 $13,200 $13,200 $13,200

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 8.40% 8.40% 8.40% 8.40% 8.40% 8.40% 8.40% 8.40% 8.40% 8.40% 8.40% 8.40%
Long-term Interest Rate 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00%
Tax Rate 30.00% 37.60% 37.60% 37.60% 37.60% 37.60% 37.60% 37.60% 37.60% 37.60% 37.60% 37.60%
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 $110,471 $111,576 $112,691 $113,818 $114,956 $116,106 $117,267 $118,440 $119,624 $120,821 $122,028 $123,249
Direct Cost of Sales $38,679 $39,066 $39,456 $39,851 $40,249 $40,652 $41,058 $41,469 $41,884 $42,303 $42,725 $43,153
Franchisor Royalty (7%) $7,733 $7,810 $7,888 $7,967 $8,047 $8,127 $8,209 $8,291 $8,374 $8,457 $8,542 $8,627
Total Cost of Sales $46,412 $46,876 $47,345 $47,818 $48,296 $48,779 $49,267 $49,760 $50,257 $50,760 $51,267 $51,780
Gross Margin $64,059 $64,700 $65,347 $66,000 $66,660 $67,327 $68,000 $68,680 $69,367 $70,061 $70,761 $71,469
Gross Margin % 57.99% 57.99% 57.99% 57.99% 57.99% 57.99% 57.99% 57.99% 57.99% 57.99% 57.99% 57.99%
Expenses
Payroll $13,200 $13,200 $13,200 $13,200 $13,200 $13,200 $13,200 $13,200 $13,200 $13,200 $13,200 $13,200
Sales and Marketing and Other Expenses $5,605 $5,641 $5,677 $5,714 $5,751 $5,788 $5,826 $5,864 $5,903 $5,942 $5,981 $6,021
Depreciation $379 $379 $379 $379 $379 $379 $379 $379 $379 $379 $379 $379
Depreciation $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000
Depreciation $600 $600 $600 $600 $600 $600 $600 $600 $600 $600 $600 $600
Insurance $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $100
Cleaning Service $300 $300 $300 $300 $300 $300 $300 $300 $300 $300 $300 $300
Cell Phone Service $350 $350 $350 $350 $350 $350 $350 $350 $350 $350 $350 $350
Legal $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200
Payroll Taxes 8% $1,056 $1,056 $1,056 $1,056 $1,056 $1,056 $1,056 $1,056 $1,056 $1,056 $1,056 $1,056
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Operating Expenses $26,790 $26,826 $26,862 $26,899 $26,936 $26,973 $27,011 $27,049 $27,088 $27,127 $27,166 $27,206
Profit Before Interest and Taxes $37,269 $37,874 $38,484 $39,101 $39,724 $40,353 $40,989 $41,631 $42,279 $42,934 $43,595 $44,263
EBITDA $37,648 $38,253 $38,863 $39,480 $40,103 $40,732 $41,368 $42,010 $42,658 $43,313 $43,974 $44,642
Interest Expense $1,605 $1,588 $1,571 $1,555 $1,538 $1,521 $1,505 $1,488 $1,471 $1,454 $1,438 $1,421
Taxes Incurred $10,699 $13,643 $13,879 $14,117 $14,358 $14,601 $14,846 $15,094 $15,344 $15,596 $15,851 $16,109
Net Profit $24,965 $22,642 $23,034 $23,429 $23,828 $24,231 $24,638 $25,049 $25,464 $25,883 $26,306 $26,734
Net Profit/Sales 22.60% 20.29% 20.44% 20.58% 20.73% 20.87% 21.01% 21.15% 21.29% 21.42% 21.56% 21.69%

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 $110,471 $111,576 $112,691 $113,818 $114,956 $116,106 $117,267 $118,440 $119,624 $120,821 $122,028 $123,249
Subtotal Cash from Operations $110,471 $111,576 $112,691 $113,818 $114,956 $116,106 $117,267 $118,440 $119,624 $120,821 $122,028 $123,249
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 $110,471 $111,576 $112,691 $113,818 $114,956 $116,106 $117,267 $118,440 $119,624 $120,821 $122,028 $123,249
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 $13,200 $13,200 $13,200 $13,200 $13,200 $13,200 $13,200 $13,200 $13,200 $13,200 $13,200 $13,200
Bill Payments $33,289 $97,911 $75,804 $76,533 $77,269 $78,012 $78,764 $79,523 $80,290 $81,063 $81,846 $82,635
Subtotal Spent on Operations $46,489 $111,111 $89,004 $89,733 $90,469 $91,212 $91,964 $92,723 $93,490 $94,263 $95,046 $95,835
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 $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 Liabilities Principal Repayment $1,332 $1,332 $1,332 $1,332 $1,332 $1,332 $1,332 $1,332 $1,332 $1,332 $1,332 $1,328
Long-term Liabilities Principal Repayment $1,667 $1,667 $1,667 $1,667 $1,667 $1,667 $1,667 $1,667 $1,667 $1,667 $1,667 $1,667
Purchase Other Current Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Purchase Long-term Assets $35,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Dividends $1,000 $1,000 $15,000 $15,000 $15,000 $15,000 $15,000 $25,000 $25,000 $25,000 $25,000 $25,000
Subtotal Cash Spent $86,488 $116,110 $108,003 $108,732 $109,468 $110,211 $110,963 $121,722 $122,489 $123,262 $124,045 $124,830
Net Cash Flow $23,983 ($4,534) $4,688 $5,087 $5,488 $5,895 $6,304 ($3,281) ($2,865) ($2,441) ($2,017) ($1,580)
Cash Balance $43,683 $39,149 $43,837 $48,923 $54,411 $60,306 $66,610 $63,328 $60,464 $58,023 $56,006 $54,426
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 $19,700 $43,683 $39,149 $43,837 $48,923 $54,411 $60,306 $66,610 $63,328 $60,464 $58,023 $56,006 $54,426
Inventory $15,800 $42,547 $42,972 $43,402 $43,836 $44,274 $44,717 $45,164 $45,616 $46,072 $46,533 $46,998 $47,468
Other Current Assets $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000
Total Current Assets $39,500 $90,230 $86,121 $91,238 $96,759 $102,685 $109,023 $115,774 $112,944 $110,536 $108,556 $107,004 $105,894
Long-term Assets
Long-term Assets $205,000 $240,000 $240,000 $240,000 $240,000 $240,000 $240,000 $240,000 $240,000 $240,000 $240,000 $240,000 $240,000
Accumulated Depreciation $0 $379 $758 $1,137 $1,516 $1,895 $2,274 $2,653 $3,032 $3,411 $3,790 $4,169 $4,548
Total Long-term Assets $205,000 $239,621 $239,242 $238,863 $238,484 $238,105 $237,726 $237,347 $236,968 $236,589 $236,210 $235,831 $235,452
Total Assets $244,500 $329,851 $325,363 $330,101 $335,243 $340,790 $346,749 $353,121 $349,912 $347,125 $344,766 $342,835 $341,346
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 $30,000 $95,385 $73,254 $73,958 $74,670 $75,388 $76,114 $76,847 $77,588 $78,335 $79,092 $79,855 $80,627
Current Borrowing $65,000 $64,000 $63,000 $62,000 $61,000 $60,000 $59,000 $58,000 $57,000 $56,000 $55,000 $54,000 $53,000
Other Current Liabilities $15,980 $14,648 $13,316 $11,984 $10,652 $9,320 $7,988 $6,656 $5,324 $3,992 $2,660 $1,328 $0
Subtotal Current Liabilities $110,980 $174,033 $149,570 $147,942 $146,322 $144,708 $143,102 $141,503 $139,912 $138,327 $136,752 $135,183 $133,627
Long-term Liabilities $200,000 $198,333 $196,666 $194,999 $193,332 $191,665 $189,998 $188,331 $186,664 $184,997 $183,330 $181,663 $179,996
Total Liabilities $310,980 $372,366 $346,236 $342,941 $339,654 $336,373 $333,100 $329,834 $326,576 $323,324 $320,082 $316,846 $313,623
Paid-in Capital $30,000 $30,000 $30,000 $30,000 $30,000 $30,000 $30,000 $30,000 $30,000 $30,000 $30,000 $30,000 $30,000
Retained Earnings ($96,480) ($97,480) ($98,480) ($113,480) ($128,480) ($143,480) ($158,480) ($173,480) ($198,480) ($223,480) ($248,480) ($273,480) ($298,480)
Earnings $0 $24,965 $47,607 $70,640 $94,069 $117,897 $142,129 $166,767 $191,816 $217,280 $243,163 $269,469 $296,203
Total Capital ($66,480) ($42,515) ($20,873) ($12,840) ($4,411) $4,417 $13,649 $23,287 $23,336 $23,800 $24,683 $25,989 $27,723
Total Liabilities and Capital $244,500 $329,851 $325,363 $330,101 $335,243 $340,790 $346,749 $353,121 $349,912 $347,125 $344,766 $342,835 $341,346
Net Worth ($66,480) ($42,515) ($20,873) ($12,840) ($4,411) $4,417 $13,649 $23,287 $23,336 $23,800 $24,683 $25,989 $27,723