Regali Luxuri
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 | |||||||||||||
| Personal Care Accents | 0% | $600 | $1,050 | $975 | $825 | $675 | $600 | $1,125 | $1,200 | $1,500 | $900 | $900 | $525 |
| Candle Products | 0% | $450 | $600 | $600 | $525 | $450 | $525 | $675 | $900 | $1,050 | $675 | $900 | $450 |
| Bamboo Garden Vase Collection | 0% | $630 | $1,260 | $1,050 | $735 | $525 | $630 | $1,365 | $1,680 | $1,890 | $945 | $1,155 | $525 |
| Home Accessories | 0% | $450 | $900 | $750 | $750 | $450 | $750 | $1,200 | $1,500 | $2,100 | $1,200 | $750 | $390 |
| Pet Products | 0% | $375 | $750 | $675 | $450 | $450 | $420 | $750 | $1,050 | $1,050 | $600 | $750 | $450 |
| Printing Products | 0% | $400 | $800 | $700 | $600 | $400 | $560 | $800 | $1,200 | $1,200 | $800 | $900 | $600 |
| Customized Apparel | 0% | $350 | $700 | $350 | $700 | $350 | $700 | $560 | $700 | $490 | $420 | $560 | $490 |
| Total Sales | $3,255 | $6,060 | $5,100 | $4,585 | $3,300 | $4,185 | $6,475 | $8,230 | $9,280 | $5,540 | $5,915 | $3,430 | |
| 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 | |
| Personal Care Accents | $252 | $441 | $409 | $346 | $283 | $252 | $473 | $504 | $630 | $378 | $378 | $221 | |
| Candle Products | $189 | $252 | $252 | $221 | $189 | $221 | $284 | $378 | $441 | $284 | $378 | $189 | |
| Bamboo Garden Vase Collection | $264 | $529 | $441 | $308 | $221 | $264 | $573 | $706 | $794 | $397 | $485 | $221 | |
| Home Accessories | $189 | $378 | $315 | $315 | $189 | $315 | $504 | $630 | $882 | $504 | $315 | $164 | |
| Pet Products | $158 | $315 | $284 | $189 | $189 | $176 | $315 | $441 | $441 | $252 | $315 | $189 | |
| Printing Products | $168 | $336 | $294 | $252 | $168 | $235 | $336 | $504 | $504 | $336 | $378 | $252 | |
| Customized Apparel | $147 | $294 | $147 | $294 | $147 | $294 | $235 | $294 | $206 | $176 | $235 | $205 | |
| Subtotal Direct Cost of Sales | $1,367 | $2,545 | $2,142 | $1,925 | $1,386 | $1,757 | $2,720 | $3,457 | $3,898 | $2,327 | $2,484 | $1,441 | |
| 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 | ||
| Owners | 0% | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 |
| Name or Title or Group | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Name or Title or Group | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total People | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Total Payroll | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | |
| 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 | $3,255 | $6,060 | $5,100 | $4,585 | $3,300 | $4,185 | $6,475 | $8,230 | $9,280 | $5,540 | $5,915 | $3,430 | |
| Direct Cost of Sales | $1,367 | $2,545 | $2,142 | $1,925 | $1,386 | $1,757 | $2,720 | $3,457 | $3,898 | $2,327 | $2,484 | $1,441 | |
| Other Costs of Goods | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total Cost of Sales | $1,367 | $2,545 | $2,142 | $1,925 | $1,386 | $1,757 | $2,720 | $3,457 | $3,898 | $2,327 | $2,484 | $1,441 | |
| Gross Margin | $1,888 | $3,515 | $2,958 | $2,660 | $1,914 | $2,428 | $3,755 | $4,773 | $5,382 | $3,213 | $3,431 | $1,989 | |
| Gross Margin % | 58.00% | 58.00% | 58.00% | 58.02% | 58.00% | 58.02% | 57.99% | 58.00% | 58.00% | 58.00% | 58.01% | 57.99% | |
| Expenses | |||||||||||||
| Payroll | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | |
| Marketing/Promotion | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | |
| Depreciation | $33 | $33 | $33 | $33 | $33 | $33 | $33 | $33 | $33 | $33 | $33 | $33 | |
| Delivery & Shipping Cost | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | |
| Legal Expenses | $60 | $60 | $60 | $60 | $60 | $60 | $60 | $60 | $60 | $60 | $60 | $60 | |
| Payroll Taxes | 15% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Rent | $800 | $800 | $800 | $800 | $800 | $800 | $800 | $800 | $800 | $800 | $800 | $800 | |
| Utilities & Internet | $125 | $125 | $125 | $125 | $125 | $125 | $125 | $125 | $125 | $125 | $125 | $125 | |
| Business Insurance | 15% | $85 | $85 | $85 | $85 | $85 | $85 | $85 | $85 | $85 | $85 | $85 | $85 |
| Telephones-Landline/Cell | $125 | $125 | $125 | $125 | $125 | $125 | $125 | $125 | $125 | $125 | $125 | $125 | |
| Total Operating Expenses | $2,928 | $2,928 | $2,928 | $2,928 | $2,928 | $2,928 | $2,928 | $2,928 | $2,928 | $2,928 | $2,928 | $2,928 | |
| Profit Before Interest and Taxes | ($1,040) | $587 | $30 | ($268) | ($1,014) | ($500) | $827 | $1,845 | $2,454 | $285 | $503 | ($939) | |
| EBITDA | ($1,007) | $620 | $63 | ($235) | ($981) | ($467) | $860 | $1,878 | $2,487 | $318 | $536 | ($906) | |
| Interest Expense | $15 | $11 | $8 | $5 | $1 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Taxes Incurred | ($316) | $173 | $7 | ($82) | ($305) | ($150) | $248 | $554 | $736 | $86 | $151 | ($282) | |
| Net Profit | ($738) | $403 | $15 | ($191) | ($711) | ($350) | $579 | $1,292 | $1,718 | $200 | $352 | ($657) | |
| Net Profit/Sales | -22.68% | 6.65% | 0.30% | -4.16% | -21.54% | -8.36% | 8.94% | 15.69% | 18.51% | 3.60% | 5.95% | -19.16% | |
| 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 | $3,255 | $6,060 | $5,100 | $4,585 | $3,300 | $4,185 | $6,475 | $8,230 | $9,280 | $5,540 | $5,915 | $3,430 | |
| Subtotal Cash from Operations | $3,255 | $6,060 | $5,100 | $4,585 | $3,300 | $4,185 | $6,475 | $8,230 | $9,280 | $5,540 | $5,915 | $3,430 | |
| Additional Cash Received | |||||||||||||
| Sales Tax, VAT, HST/GST Received | 7.00% | $228 | $424 | $357 | $321 | $231 | $293 | $453 | $576 | $650 | $388 | $414 | $240 |
| 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 | $3,483 | $6,484 | $5,457 | $4,906 | $3,531 | $4,478 | $6,928 | $8,806 | $9,930 | $5,928 | $6,329 | $3,670 | |
| 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 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | |
| Bill Payments | $756 | $1,200 | $4,251 | $3,105 | $2,974 | $2,129 | $3,277 | $5,449 | $6,226 | $6,380 | $2,525 | $3,745 | |
| Subtotal Spent on Operations | $2,256 | $2,700 | $5,751 | $4,605 | $4,474 | $3,629 | $4,777 | $6,949 | $7,726 | $7,880 | $4,025 | $5,245 | |
| Additional Cash Spent | |||||||||||||
| Sales Tax, VAT, HST/GST Paid Out | $228 | $424 | $357 | $321 | $231 | $293 | $453 | $576 | $650 | $388 | $414 | $240 | |
| Principal Repayment of Current Borrowing | $400 | $400 | $400 | $400 | $400 | $160 | $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 | $2,884 | $3,524 | $6,508 | $5,326 | $5,105 | $4,082 | $5,230 | $7,525 | $8,376 | $8,268 | $4,439 | $5,485 | |
| Net Cash Flow | $599 | $2,960 | ($1,051) | ($420) | ($1,574) | $396 | $1,698 | $1,281 | $1,554 | ($2,340) | $1,890 | ($1,815) | |
| Cash Balance | $1,399 | $4,359 | $3,308 | $2,888 | $1,314 | $1,710 | $3,408 | $4,689 | $6,243 | $3,903 | $5,794 | $3,978 | |
| 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 | $800 | $1,399 | $4,359 | $3,308 | $2,888 | $1,314 | $1,710 | $3,408 | $4,689 | $6,243 | $3,903 | $5,794 | $3,978 |
| Inventory | $4,000 | $2,633 | $2,800 | $2,356 | $2,118 | $1,732 | $1,933 | $2,992 | $3,803 | $4,288 | $2,961 | $2,732 | $2,291 |
| Other Current Assets | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 |
| Total Current Assets | $7,800 | $7,032 | $10,158 | $8,664 | $8,005 | $6,046 | $6,643 | $9,400 | $11,492 | $13,531 | $9,864 | $11,526 | $9,270 |
| Long-term Assets | |||||||||||||
| Long-term 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 |
| Accumulated Depreciation | $0 | $33 | $66 | $99 | $132 | $165 | $198 | $231 | $264 | $297 | $330 | $363 | $396 |
| Total Long-term Assets | $2,000 | $1,967 | $1,934 | $1,901 | $1,868 | $1,835 | $1,802 | $1,769 | $1,736 | $1,703 | $1,670 | $1,637 | $1,604 |
| Total Assets | $9,800 | $8,999 | $12,092 | $10,565 | $9,873 | $7,881 | $8,445 | $11,169 | $13,228 | $15,234 | $11,534 | $13,163 | $10,874 |
| 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 | $720 | $1,057 | $4,148 | $3,005 | $2,904 | $2,022 | $3,096 | $5,242 | $6,009 | $6,297 | $2,398 | $3,675 | $2,043 |
| Current Borrowing | $2,160 | $1,760 | $1,360 | $960 | $560 | $160 | $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 | $2,880 | $2,817 | $5,508 | $3,965 | $3,464 | $2,182 | $3,096 | $5,242 | $6,009 | $6,297 | $2,398 | $3,675 | $2,043 |
| Long-term Liabilities | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Liabilities | $2,880 | $2,817 | $5,508 | $3,965 | $3,464 | $2,182 | $3,096 | $5,242 | $6,009 | $6,297 | $2,398 | $3,675 | $2,043 |
| Paid-in Capital | $24,000 | $24,000 | $24,000 | $24,000 | $24,000 | $24,000 | $24,000 | $24,000 | $24,000 | $24,000 | $24,000 | $24,000 | $24,000 |
| Retained Earnings | ($17,080) | ($17,080) | ($17,080) | ($17,080) | ($17,080) | ($17,080) | ($17,080) | ($17,080) | ($17,080) | ($17,080) | ($17,080) | ($17,080) | ($17,080) |
| Earnings | $0 | ($738) | ($335) | ($320) | ($511) | ($1,222) | ($1,572) | ($993) | $299 | $2,017 | $2,216 | $2,568 | $1,911 |
| Total Capital | $6,920 | $6,182 | $6,585 | $6,600 | $6,409 | $5,699 | $5,349 | $5,927 | $7,219 | $8,937 | $9,136 | $9,488 | $8,831 |
| Total Liabilities and Capital | $9,800 | $8,999 | $12,092 | $10,565 | $9,873 | $7,881 | $8,445 | $11,169 | $13,228 | $15,234 | $11,534 | $13,163 | $10,874 |
| Net Worth | $6,920 | $6,182 | $6,585 | $6,600 | $6,409 | $5,699 | $5,349 | $5,927 | $7,219 | $8,937 | $9,136 | $9,488 | $8,831 |
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