West Pacific Marketing
Appendix
Sales Forecast | |||||||||||||
Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
Sales | |||||||||||||
Retainer Consulting | 0% | $46,000 | $46,000 | $46,000 | $46,000 | $46,000 | $50,000 | $50,000 | $50,000 | $50,000 | $50,000 | $50,000 | $50,000 |
Project Consulting | 0% | $40,000 | $40,000 | $40,000 | $40,000 | $40,000 | $40,000 | $40,000 | $40,000 | $40,000 | $40,000 | $40,000 | $40,000 |
Market Research & Industrial Analyses | 0% | $30,000 | $30,000 | $30,000 | $30,000 | $30,000 | $30,000 | $30,000 | $30,000 | $30,000 | $30,000 | $30,000 | $30,000 |
Feasibility Studies | 0% | $30,000 | $30,000 | $30,000 | $30,000 | $30,000 | $30,000 | $30,000 | $30,000 | $30,000 | $30,000 | $30,000 | $30,000 |
Strategic Analysis and Reports | 0% | $25,000 | $25,000 | $25,000 | $25,000 | $25,000 | $25,000 | $25,000 | $25,000 | $25,000 | $25,000 | $25,000 | $25,000 |
Other | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
Total Sales | $171,000 | $171,000 | $171,000 | $171,000 | $171,000 | $175,000 | $175,000 | $175,000 | $175,000 | $175,000 | $175,000 | $175,000 | |
Direct Cost of Sales | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
Retainer Consulting | $9,670 | $9,670 | $9,670 | $9,670 | $9,670 | $9,670 | $9,670 | $9,670 | $9,670 | $9,670 | $9,670 | $9,670 | |
Project Consulting | $7,810 | $7,810 | $7,810 | $7,810 | $7,810 | $7,810 | $7,810 | $7,810 | $7,810 | $7,810 | $7,810 | $7,810 | |
Market Research & Industrial Analyses | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | |
Feasibility Studies | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | |
Strategic Analysis and Reports | $4,880 | $4,880 | $4,880 | $4,880 | $4,880 | $4,880 | $4,880 | $4,880 | $4,880 | $4,880 | $4,880 | $4,880 | |
Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
Subtotal Direct Cost of Sales | $34,360 | $34,360 | $34,360 | $34,360 | $34,360 | $34,360 | $34,360 | $34,360 | $34,360 | $34,360 | $34,360 | $34,360 |
Personnel Plan | |||||||||||||
Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
Vice President Sales & Marketing | 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 |
Technical Sales B2B | 0% | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 |
Technical Sales B2C | 0% | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 |
Secretary – Sales & Marketing Office | 0% | $300 | $300 | $300 | $300 | $300 | $300 | $300 | $300 | $300 | $300 | $300 | $300 |
Vice President Operations | 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 |
Senior Consultant – Marketing | 0% | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 |
Senior Consultant – Finance Management | 0% | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 |
Senior Consultant – Strategic Management | 0% | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 |
Secretary – Operations Office | 0% | $300 | $300 | $300 | $300 | $300 | $300 | $300 | $300 | $300 | $300 | $300 | $300 |
VP Internal Business Management | 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 |
Accountant | 0% | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 |
Legal Officer | 0% | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 |
Administrative Officer | 0% | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 |
HRD Officer | 0% | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 |
President/CEO | 0% | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 |
Secretary to the CEO | 0% | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 |
Bookkeeper | 0% | $300 | $300 | $300 | $300 | $300 | $300 | $300 | $300 | $300 | $300 | $300 | $300 |
Clerical | 0% | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 |
Clerical | 0% | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 |
Clerical | 0% | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 |
Clerical | 0% | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 |
Total People | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
Total Payroll | $22,600 | $22,600 | $22,600 | $22,600 | $22,600 | $22,600 | $22,600 | $22,600 | $22,600 | $22,600 | $22,600 | $22,600 |
General Assumptions | |||||||||||||
Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
Plan Month | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | |
Current Interest Rate | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% | |
Long-term Interest Rate | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% | |
Tax Rate | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | |
Other | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Pro Forma Profit and Loss | |||||||||||||
Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
Sales | $171,000 | $171,000 | $171,000 | $171,000 | $171,000 | $175,000 | $175,000 | $175,000 | $175,000 | $175,000 | $175,000 | $175,000 | |
Direct Cost of Sales | $34,360 | $34,360 | $34,360 | $34,360 | $34,360 | $34,360 | $34,360 | $34,360 | $34,360 | $34,360 | $34,360 | $34,360 | |
Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
Total Cost of Sales | $34,360 | $34,360 | $34,360 | $34,360 | $34,360 | $34,360 | $34,360 | $34,360 | $34,360 | $34,360 | $34,360 | $34,360 | |
Gross Margin | $136,640 | $136,640 | $136,640 | $136,640 | $136,640 | $140,640 | $140,640 | $140,640 | $140,640 | $140,640 | $140,640 | $140,640 | |
Gross Margin % | 79.91% | 79.91% | 79.91% | 79.91% | 79.91% | 80.37% | 80.37% | 80.37% | 80.37% | 80.37% | 80.37% | 80.37% | |
Expenses | |||||||||||||
Payroll | $22,600 | $22,600 | $22,600 | $22,600 | $22,600 | $22,600 | $22,600 | $22,600 | $22,600 | $22,600 | $22,600 | $22,600 | |
Sales and Marketing and Other Expenses | $10,500 | $4,500 | $2,000 | $12,500 | $2,000 | $2,000 | $8,000 | $15,000 | $2,000 | $2,000 | $19,500 | $5,000 | |
Depreciation | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
Leased Equipment | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
Utilities | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | |
Insurance | $180 | $180 | $180 | $180 | $180 | $180 | $180 | $180 | $180 | $180 | $180 | $180 | |
Office Rent | $3,200 | $3,200 | $3,200 | $3,200 | $3,200 | $3,200 | $3,200 | $3,200 | $3,200 | $3,200 | $3,200 | $3,200 | |
Payroll Taxes | 15% | $3,390 | $3,390 | $3,390 | $3,390 | $3,390 | $3,390 | $3,390 | $3,390 | $3,390 | $3,390 | $3,390 | $3,390 |
Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
Total Operating Expenses | $40,470 | $34,470 | $31,970 | $42,470 | $31,970 | $31,970 | $37,970 | $44,970 | $31,970 | $31,970 | $49,470 | $34,970 | |
Profit Before Interest and Taxes | $96,170 | $102,170 | $104,670 | $94,170 | $104,670 | $108,670 | $102,670 | $95,670 | $108,670 | $108,670 | $91,170 | $105,670 | |
EBITDA | $96,170 | $102,170 | $104,670 | $94,170 | $104,670 | $108,670 | $102,670 | $95,670 | $108,670 | $108,670 | $91,170 | $105,670 | |
Interest Expense | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
Taxes Incurred | $24,043 | $25,543 | $26,168 | $23,543 | $26,168 | $27,168 | $25,668 | $23,918 | $27,168 | $27,168 | $22,793 | $26,418 | |
Net Profit | $72,128 | $76,628 | $78,503 | $70,628 | $78,503 | $81,503 | $77,003 | $71,753 | $81,503 | $81,503 | $68,378 | $79,253 | |
Net Profit/Sales | 42.18% | 44.81% | 45.91% | 41.30% | 45.91% | 46.57% | 44.00% | 41.00% | 46.57% | 46.57% | 39.07% | 45.29% |
Pro Forma Cash Flow | |||||||||||||
Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
Cash Received | |||||||||||||
Cash from Operations | |||||||||||||
Cash Sales | $85,500 | $85,500 | $85,500 | $85,500 | $85,500 | $87,500 | $87,500 | $87,500 | $87,500 | $87,500 | $87,500 | $87,500 | |
Cash from Receivables | $59,219 | $62,069 | $85,500 | $85,500 | $85,500 | $85,500 | $85,567 | $87,500 | $87,500 | $87,500 | $87,500 | $87,500 | |
Subtotal Cash from Operations | $144,719 | $147,569 | $171,000 | $171,000 | $171,000 | $173,000 | $173,067 | $175,000 | $175,000 | $175,000 | $175,000 | $175,000 | |
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 | $144,719 | $147,569 | $171,000 | $171,000 | $171,000 | $173,000 | $173,067 | $175,000 | $175,000 | $175,000 | $175,000 | $175,000 | |
Expenditures | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
Expenditures from Operations | |||||||||||||
Cash Spending | $22,600 | $22,600 | $22,600 | $22,600 | $22,600 | $22,600 | $22,600 | $22,600 | $22,600 | $22,600 | $22,600 | $22,600 | |
Bill Payments | $7,542 | $76,123 | $71,710 | $70,160 | $77,510 | $69,931 | $71,048 | $75,573 | $80,323 | $70,898 | $71,335 | $83,660 | |
Subtotal Spent on Operations | $30,142 | $98,723 | $94,310 | $92,760 | $100,110 | $92,531 | $93,648 | $98,173 | $102,923 | $93,498 | $93,935 | $106,260 | |
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 | $30,142 | $98,723 | $94,310 | $92,760 | $100,110 | $92,531 | $93,648 | $98,173 | $102,923 | $93,498 | $93,935 | $106,260 | |
Net Cash Flow | $114,577 | $48,847 | $76,690 | $78,240 | $70,890 | $80,469 | $79,419 | $76,828 | $72,078 | $81,503 | $81,065 | $68,740 | |
Cash Balance | $770,663 | $819,509 | $896,199 | $974,439 | $1,045,329 | $1,125,798 | $1,205,217 | $1,282,045 | $1,354,122 | $1,435,625 | $1,516,690 | $1,585,430 |
Pro Forma Balance Sheet | |||||||||||||
Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
Assets | Starting Balances | ||||||||||||
Current Assets | |||||||||||||
Cash | $656,086 | $770,663 | $819,509 | $896,199 | $974,439 | $1,045,329 | $1,125,798 | $1,205,217 | $1,282,045 | $1,354,122 | $1,435,625 | $1,516,690 | $1,585,430 |
Accounts Receivable | $118,438 | $144,719 | $168,150 | $168,150 | $168,150 | $168,150 | $170,150 | $172,083 | $172,083 | $172,083 | $172,083 | $172,083 | $172,083 |
Other Current Assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
Total Current Assets | $774,524 | $915,382 | $987,659 | $1,064,349 | $1,142,589 | $1,213,479 | $1,295,948 | $1,377,301 | $1,454,128 | $1,526,206 | $1,607,708 | $1,688,773 | $1,757,513 |
Long-term Assets | |||||||||||||
Long-term Assets | $126,588 | $126,588 | $126,588 | $126,588 | $126,588 | $126,588 | $126,588 | $126,588 | $126,588 | $126,588 | $126,588 | $126,588 | $126,588 |
Accumulated Depreciation | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
Total Long-term Assets | $126,588 | $126,588 | $126,588 | $126,588 | $126,588 | $126,588 | $126,588 | $126,588 | $126,588 | $126,588 | $126,588 | $126,588 | $126,588 |
Total Assets | $901,112 | $1,041,969 | $1,114,247 | $1,190,937 | $1,269,177 | $1,340,067 | $1,422,536 | $1,503,888 | $1,580,716 | $1,652,793 | $1,734,296 | $1,815,361 | $1,884,101 |
Liabilities and Capital | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
Current Liabilities | |||||||||||||
Accounts Payable | $5,000 | $73,730 | $69,380 | $67,568 | $75,180 | $67,568 | $68,534 | $72,884 | $77,959 | $68,534 | $68,534 | $81,222 | $70,709 |
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 | $5,000 | $73,730 | $69,380 | $67,568 | $75,180 | $67,568 | $68,534 | $72,884 | $77,959 | $68,534 | $68,534 | $81,222 | $70,709 |
Long-term Liabilities | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
Total Liabilities | $5,000 | $73,730 | $69,380 | $67,568 | $75,180 | $67,568 | $68,534 | $72,884 | $77,959 | $68,534 | $68,534 | $81,222 | $70,709 |
Paid-in Capital | $37,800 | $37,800 | $37,800 | $37,800 | $37,800 | $37,800 | $37,800 | $37,800 | $37,800 | $37,800 | $37,800 | $37,800 | $37,800 |
Retained Earnings | $12,762 | $858,312 | $858,312 | $858,312 | $858,312 | $858,312 | $858,312 | $858,312 | $858,312 | $858,312 | $858,312 | $858,312 | $858,312 |
Earnings | $845,550 | $72,128 | $148,755 | $227,258 | $297,885 | $376,388 | $457,890 | $534,893 | $606,645 | $688,148 | $769,650 | $838,028 | $917,280 |
Total Capital | $896,112 | $968,239 | $1,044,867 | $1,123,369 | $1,193,997 | $1,272,499 | $1,354,002 | $1,431,004 | $1,502,757 | $1,584,259 | $1,665,762 | $1,734,139 | $1,813,392 |
Total Liabilities and Capital | $901,112 | $1,041,969 | $1,114,247 | $1,190,937 | $1,269,177 | $1,340,067 | $1,422,536 | $1,503,888 | $1,580,716 | $1,652,793 | $1,734,296 | $1,815,361 | $1,884,101 |
Net Worth | $896,112 | $968,239 | $1,044,867 | $1,123,369 | $1,193,997 | $1,272,499 | $1,354,002 | $1,431,004 | $1,502,757 | $1,584,259 | $1,665,762 | $1,734,139 | $1,813,392 |