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Sarrica's Market

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
Grocery Items 0% $8,000 $7,800 $18,000 $18,000 $18,000 $18,000 $18,000 $18,000 $18,000 $18,000 $7,800 $8,000
Delicatessen – Cheese, meat, produce 0% $8,000 $7,000 $12,000 $12,000 $12,000 $12,000 $12,000 $12,000 $12,000 $12,000 $7,000 $8,000
Drinks 0% $4,000 $3,500 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $3,500 $4,000
Frozen 0% $2,000 $1,800 $4,000 $3,500 $4,000 $3,500 $4,000 $4,000 $3,500 $4,000 $1,800 $2,000
Gift Merchandise 0% $2,500 $2,000 $3,000 $2,000 $3,000 $2,000 $3,000 $3,000 $2,000 $3,000 $2,000 $2,500
Other 0% $300 $300 $500 $500 $500 $500 $500 $500 $500 $500 $300 $300
Total Sales $24,800 $22,400 $46,500 $45,000 $46,500 $45,000 $46,500 $46,500 $45,000 $46,500 $22,400 $24,800
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
Grocery Items $4,800 $4,680 $10,800 $10,800 $10,800 $10,800 $10,800 $10,800 $10,800 $10,800 $4,680 $4,800
Delicatessen – cheese, meat, produce $4,800 $4,200 $7,200 $7,200 $7,200 $7,200 $7,200 $7,200 $7,200 $7,200 $4,200 $4,800
Drinks $2,400 $2,100 $5,400 $5,400 $5,400 $5,400 $5,400 $5,400 $5,400 $5,400 $2,100 $2,400
Frozen $1,200 $1,080 $2,400 $2,100 $2,400 $2,100 $2,400 $2,400 $2,100 $2,400 $1,080 $1,200
Gift Merchandise $1,500 $1,200 $1,800 $1,200 $1,800 $1,200 $1,800 $1,800 $1,200 $1,800 $1,200 $1,500
Other $180 $180 $300 $300 $300 $300 $300 $300 $300 $300 $180 $180
Subtotal Direct Cost of Sales $14,880 $13,440 $27,900 $27,000 $27,900 $27,000 $27,900 $27,900 $27,000 $27,900 $13,440 $14,880
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: Managers (2) 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
Clerks (1-2) 0% $1,280 $1,280 $2,560 $2,560 $2,560 $2,560 $2,560 $2,560 $2,560 $2,560 $1,280 $1,280
Accounting/Books (1) 0% $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200
Cooks/Kitchen (1) 0% $0 $0 $1,280 $1,280 $1,280 $1,280 $1,280 $1,280 $1,280 $1,280 $0 $0
Other 0% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total People 4 4 6 6 6 6 6 6 6 6 4 4
Total Payroll $5,480 $5,480 $8,040 $8,040 $8,040 $8,040 $8,040 $8,040 $8,040 $8,040 $5,480 $5,480

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 $24,800 $22,400 $46,500 $45,000 $46,500 $45,000 $46,500 $46,500 $45,000 $46,500 $22,400 $24,800
Direct Cost of Sales $14,880 $13,440 $27,900 $27,000 $27,900 $27,000 $27,900 $27,900 $27,000 $27,900 $13,440 $14,880
Hidden Row $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Cost of Sales $14,880 $13,440 $27,900 $27,000 $27,900 $27,000 $27,900 $27,900 $27,000 $27,900 $13,440 $14,880
Gross Margin $9,920 $8,960 $18,600 $18,000 $18,600 $18,000 $18,600 $18,600 $18,000 $18,600 $8,960 $9,920
Gross Margin % 40.00% 40.00% 40.00% 40.00% 40.00% 40.00% 40.00% 40.00% 40.00% 40.00% 40.00% 40.00%
Expenses
Payroll $5,480 $5,480 $8,040 $8,040 $8,040 $8,040 $8,040 $8,040 $8,040 $8,040 $5,480 $5,480
Marketing/Postage/Other $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500
Depreciation $208 $208 $208 $208 $208 $208 $208 $208 $208 $208 $208 $208
Legal $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $100
Books/Accounting $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $100
Licenses/Permits/Memberships $75 $75 $75 $75 $75 $75 $75 $75 $75 $75 $75 $75
Delivery/Transportation $400 $400 $400 $400 $400 $400 $400 $400 $400 $400 $400 $400
Insurance $300 $300 $300 $300 $300 $300 $300 $300 $300 $300 $300 $300
Rent $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500
Utilities $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000
Equipment/Supplies $400 $400 $400 $400 $400 $400 $400 $400 $400 $400 $400 $400
Building/Equipment Maintenence $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $100
Payroll Taxes 15% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $100
Total Operating Expenses $11,263 $11,263 $13,823 $13,823 $13,823 $13,823 $13,823 $13,823 $13,823 $13,823 $11,263 $11,263
Profit Before Interest and Taxes ($1,343) ($2,303) $4,777 $4,177 $4,777 $4,177 $4,777 $4,777 $4,177 $4,777 ($2,303) ($1,343)
EBITDA ($1,135) ($2,095) $4,985 $4,385 $4,985 $4,385 $4,985 $4,985 $4,385 $4,985 ($2,095) ($1,135)
Interest Expense $535 $529 $522 $516 $509 $503 $497 $490 $484 $477 $471 $464
Taxes Incurred ($564) ($850) $1,276 $1,098 $1,280 $1,102 $1,284 $1,286 $1,108 $1,290 ($832) ($542)
Net Profit ($1,315) ($1,982) $2,978 $2,563 $2,987 $2,572 $2,996 $3,001 $2,585 $3,010 ($1,942) ($1,265)
Net Profit/Sales -5.30% -8.85% 6.40% 5.69% 6.42% 5.71% 6.44% 6.45% 5.74% 6.47% -8.67% -5.10%

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 $24,800 $22,400 $46,500 $45,000 $46,500 $45,000 $46,500 $46,500 $45,000 $46,500 $22,400 $24,800
Subtotal Cash from Operations $24,800 $22,400 $46,500 $45,000 $46,500 $45,000 $46,500 $46,500 $45,000 $46,500 $22,400 $24,800
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 $24,800 $22,400 $46,500 $45,000 $46,500 $45,000 $46,500 $46,500 $45,000 $46,500 $22,400 $24,800
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 $5,480 $5,480 $8,040 $8,040 $8,040 $8,040 $8,040 $8,040 $8,040 $8,040 $5,480 $5,480
Bill Payments $560 $16,805 $18,246 $50,580 $33,301 $36,152 $33,292 $36,212 $35,182 $33,278 $35,198 $5,690
Subtotal Spent on Operations $6,040 $22,285 $26,286 $58,620 $41,341 $44,192 $41,332 $44,252 $43,222 $41,318 $40,678 $11,170
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 $1,191 $1,191 $1,191 $1,191 $1,191 $1,191 $1,191 $1,191 $1,191 $1,191 $1,191 $1,191
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 $7,230 $23,476 $27,476 $59,811 $42,531 $45,383 $42,522 $45,443 $44,412 $42,509 $41,869 $12,360
Net Cash Flow $17,570 ($1,076) $19,024 ($14,811) $3,969 ($383) $3,978 $1,057 $588 $3,991 ($19,469) $12,440
Cash Balance $33,270 $32,194 $51,218 $36,407 $40,375 $39,993 $43,970 $45,027 $45,615 $49,606 $30,137 $42,577

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 $15,700 $33,270 $32,194 $51,218 $36,407 $40,375 $39,993 $43,970 $45,027 $45,615 $49,606 $30,137 $42,577
Inventory $20,000 $16,368 $14,784 $30,690 $29,700 $30,690 $29,700 $30,690 $30,690 $29,700 $30,690 $17,250 $16,368
Other Current Assets $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000
Total Current Assets $40,700 $54,638 $51,978 $86,908 $71,107 $76,065 $74,693 $79,660 $80,717 $80,315 $85,296 $52,387 $63,945
Long-term Assets
Long-term Assets $20,000 $20,000 $20,000 $20,000 $20,000 $20,000 $20,000 $20,000 $20,000 $20,000 $20,000 $20,000 $20,000
Accumulated Depreciation $0 $208 $417 $625 $833 $1,042 $1,250 $1,458 $1,667 $1,875 $2,083 $2,292 $2,500
Total Long-term Assets $20,000 $19,792 $19,583 $19,375 $19,167 $18,958 $18,750 $18,542 $18,333 $18,125 $17,917 $17,708 $17,500
Total Assets $60,700 $74,429 $71,561 $106,283 $90,274 $95,024 $93,443 $98,202 $99,051 $98,440 $103,213 $70,096 $81,445
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 $0 $16,235 $16,540 $49,474 $32,092 $35,046 $32,084 $35,037 $34,076 $32,071 $35,024 $5,040 $18,845
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 $0 $16,235 $16,540 $49,474 $32,092 $35,046 $32,084 $35,037 $34,076 $32,071 $35,024 $5,040 $18,845
Long-term Liabilities $100,000 $98,810 $97,619 $96,429 $95,238 $94,048 $92,857 $91,667 $90,476 $89,286 $88,095 $86,905 $85,714
Total Liabilities $100,000 $115,044 $114,159 $145,902 $127,330 $129,094 $124,941 $126,704 $124,552 $121,356 $123,119 $91,944 $104,559
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 ($63,300) ($63,300) ($63,300) ($63,300) ($63,300) ($63,300) ($63,300) ($63,300) ($63,300) ($63,300) ($63,300) ($63,300) ($63,300)
Earnings $0 ($1,315) ($3,297) ($319) $2,243 $5,230 $7,802 $10,798 $13,799 $16,384 $19,393 $17,451 $16,186
Total Capital ($39,300) ($40,615) ($42,597) ($39,619) ($37,057) ($34,070) ($31,498) ($28,502) ($25,501) ($22,916) ($19,907) ($21,849) ($23,114)
Total Liabilities and Capital $60,700 $74,429 $71,561 $106,283 $90,274 $95,024 $93,443 $98,202 $99,051 $98,440 $103,213 $70,096 $81,445
Net Worth ($39,300) ($40,615) ($42,597) ($39,619) ($37,057) ($34,070) ($31,498) ($28,502) ($25,501) ($22,916) ($19,907) ($21,849) ($23,114)