Durango Gravel
Appendix
| Sales Forecast | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Unit Sales | |||||||||||||
| Asphalt | 0% | 0 | 0 | 0 | 4,000 | 6,000 | 9,000 | 9,000 | 9,000 | 4,500 | 4,000 | 0 | 0 |
| Crusher Fines – for Asphalt | 0% | 0 | 0 | 0 | 1,600 | 2,400 | 3,600 | 3,600 | 3,600 | 1,800 | 1,600 | 0 | 0 |
| 3/4 in. ABC – for Asphalt | 0% | 0 | 0 | 0 | 1,600 | 2,400 | 3,600 | 3,600 | 3,600 | 1,800 | 1,600 | 0 | 0 |
| 1/2 in. Screened Rock – for Asphalt | 0% | 0 | 0 | 0 | 800 | 1,200 | 1,800 | 1,800 | 1,800 | 900 | 800 | 0 | 0 |
| 3 in. ABC | 0% | 1,000 | 1,300 | 1,500 | 2,000 | 2,000 | 2,500 | 3,500 | 3,000 | 2,500 | 2,000 | 1,500 | 1,000 |
| 3/4 in. ABC | 0% | 1,200 | 1,600 | 2,000 | 2,600 | 2,800 | 3,500 | 4,500 | 3,800 | 3,000 | 2,700 | 2,000 | 1,500 |
| Other Screened Rock | 0% | 300 | 500 | 700 | 800 | 800 | 1,000 | 1,000 | 1,500 | 1,300 | 1,100 | 500 | 500 |
| Sand | 0% | 100 | 300 | 500 | 1,000 | 1,000 | 1,500 | 1,500 | 2,000 | 1,500 | 500 | 300 | 300 |
| Cobble | 0% | 100 | 100 | 500 | 1,000 | 1,500 | 1,000 | 500 | 500 | 300 | 200 | 200 | 200 |
| Boulders | 0% | 50 | 100 | 150 | 200 | 250 | 250 | 250 | 250 | 250 | 200 | 100 | 50 |
| Topsoil | 0% | 0 | 0 | 200 | 700 | 1,000 | 1,500 | 1,500 | 500 | 500 | 300 | 200 | 100 |
| Other Dirt Products | 0% | 300 | 500 | 700 | 800 | 800 | 1,000 | 1,000 | 1,500 | 1,300 | 1,100 | 500 | 500 |
| Total Unit Sales | 3,050 | 4,400 | 6,250 | 17,100 | 22,150 | 30,250 | 31,750 | 31,050 | 19,650 | 16,100 | 5,300 | 4,150 | |
| Unit Prices | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Asphalt | $36.00 | $36.00 | $36.00 | $36.00 | $36.00 | $36.00 | $36.00 | $36.00 | $36.00 | $36.00 | $36.00 | $36.00 | |
| Crusher Fines – for Asphalt | $10.50 | $10.50 | $10.50 | $10.50 | $10.50 | $10.50 | $10.50 | $10.50 | $10.50 | $10.50 | $10.50 | $10.50 | |
| 3/4 in. ABC – for Asphalt | $5.50 | $5.50 | $5.50 | $5.50 | $5.50 | $5.50 | $5.50 | $5.50 | $5.50 | $5.50 | $5.50 | $5.50 | |
| 1/2 in. Screened Rock – for Asphalt | $8.00 | $8.00 | $8.00 | $8.00 | $8.00 | $8.00 | $8.00 | $8.00 | $8.00 | $8.00 | $8.00 | $8.00 | |
| 3 in. ABC | $4.50 | $4.50 | $4.50 | $4.50 | $4.50 | $4.50 | $4.50 | $4.50 | $4.50 | $4.50 | $4.50 | $4.50 | |
| 3/4 in. ABC | $5.50 | $5.50 | $5.50 | $5.50 | $5.50 | $5.50 | $5.50 | $5.50 | $5.50 | $5.50 | $5.50 | $5.50 | |
| Other Screened Rock | $9.00 | $9.00 | $9.00 | $9.00 | $9.00 | $9.00 | $9.00 | $9.00 | $9.00 | $9.00 | $9.00 | $9.00 | |
| Sand | $10.00 | $10.00 | $10.00 | $10.00 | $10.00 | $10.00 | $10.00 | $10.00 | $10.00 | $10.00 | $10.00 | $10.00 | |
| Cobble | $13.00 | $13.00 | $13.00 | $13.00 | $13.00 | $13.00 | $13.00 | $13.00 | $13.00 | $13.00 | $13.00 | $13.00 | |
| Boulders | $9.00 | $9.00 | $9.00 | $9.00 | $9.00 | $9.00 | $9.00 | $9.00 | $9.00 | $9.00 | $9.00 | $9.00 | |
| Topsoil | $15.00 | $15.00 | $15.00 | $15.00 | $15.00 | $15.00 | $15.00 | $15.00 | $15.00 | $15.00 | $15.00 | $15.00 | |
| Other Dirt Products | $2.50 | $2.50 | $2.50 | $2.50 | $2.50 | $2.50 | $2.50 | $2.50 | $2.50 | $2.50 | $2.50 | $2.50 | |
| Sales | |||||||||||||
| Asphalt | $0 | $0 | $0 | $144,000 | $216,000 | $324,000 | $324,000 | $324,000 | $162,000 | $144,000 | $0 | $0 | |
| Crusher Fines – for Asphalt | $0 | $0 | $0 | $16,800 | $25,200 | $37,800 | $37,800 | $37,800 | $18,900 | $16,800 | $0 | $0 | |
| 3/4 in. ABC – for Asphalt | $0 | $0 | $0 | $8,800 | $13,200 | $19,800 | $19,800 | $19,800 | $9,900 | $8,800 | $0 | $0 | |
| 1/2 in. Screened Rock – for Asphalt | $0 | $0 | $0 | $6,400 | $9,600 | $14,400 | $14,400 | $14,400 | $7,200 | $6,400 | $0 | $0 | |
| 3 in. ABC | $4,500 | $5,850 | $6,750 | $9,000 | $9,000 | $11,250 | $15,750 | $13,500 | $11,250 | $9,000 | $6,750 | $4,500 | |
| 3/4 in. ABC | $6,600 | $8,800 | $11,000 | $14,300 | $15,400 | $19,250 | $24,750 | $20,900 | $16,500 | $14,850 | $11,000 | $8,250 | |
| Other Screened Rock | $2,700 | $4,500 | $6,300 | $7,200 | $7,200 | $9,000 | $9,000 | $13,500 | $11,700 | $9,900 | $4,500 | $4,500 | |
| Sand | $1,000 | $3,000 | $5,000 | $10,000 | $10,000 | $15,000 | $15,000 | $20,000 | $15,000 | $5,000 | $3,000 | $3,000 | |
| Cobble | $1,300 | $1,300 | $6,500 | $13,000 | $19,500 | $13,000 | $6,500 | $6,500 | $3,900 | $2,600 | $2,600 | $2,600 | |
| Boulders | $450 | $900 | $1,350 | $1,800 | $2,250 | $2,250 | $2,250 | $2,250 | $2,250 | $1,800 | $900 | $450 | |
| Topsoil | $0 | $0 | $3,000 | $10,500 | $15,000 | $22,500 | $22,500 | $7,500 | $7,500 | $4,500 | $3,000 | $1,500 | |
| Other Dirt Products | $750 | $1,250 | $1,750 | $2,000 | $2,000 | $2,500 | $2,500 | $3,750 | $3,250 | $2,750 | $1,250 | $1,250 | |
| Total Sales | $17,300 | $25,600 | $41,650 | $243,800 | $344,350 | $490,750 | $494,250 | $483,900 | $269,350 | $226,400 | $33,000 | $26,050 | |
| Direct Unit Costs | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Asphalt | 0.00% | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
| Crusher Fines – for Asphalt | 0.00% | $5.50 | $5.50 | $5.50 | $5.50 | $5.50 | $5.50 | $5.50 | $5.50 | $5.50 | $5.50 | $5.50 | $5.50 |
| 3/4 in. ABC – for Asphalt | 0.00% | $10.50 | $10.50 | $10.50 | $10.50 | $10.50 | $10.50 | $10.50 | $10.50 | $10.50 | $10.50 | $10.50 | $10.50 |
| 1/2 in. Screened Rock – for Asphalt | 0.00% | $8.00 | $8.00 | $8.00 | $8.00 | $8.00 | $8.00 | $8.00 | $8.00 | $8.00 | $8.00 | $8.00 | $8.00 |
| 3 in. ABC | 0.00% | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
| 3/4 in. ABC | 0.00% | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
| Other Screened Rock | 0.00% | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
| Sand | 0.00% | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
| Cobble | 0.00% | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
| Boulders | 0.00% | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
| Topsoil | 0.00% | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
| Other Dirt Products | 0.00% | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
| Direct Cost of Sales | |||||||||||||
| Asphalt | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Crusher Fines – for Asphalt | $0 | $0 | $0 | $8,800 | $13,200 | $19,800 | $19,800 | $19,800 | $9,900 | $8,800 | $0 | $0 | |
| 3/4 in. ABC – for Asphalt | $0 | $0 | $0 | $16,800 | $25,200 | $37,800 | $37,800 | $37,800 | $18,900 | $16,800 | $0 | $0 | |
| 1/2 in. Screened Rock – for Asphalt | $0 | $0 | $0 | $6,400 | $9,600 | $14,400 | $14,400 | $14,400 | $7,200 | $6,400 | $0 | $0 | |
| 3 in. ABC | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| 3/4 in. ABC | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Other Screened Rock | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Sand | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Cobble | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Boulders | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Topsoil | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Other Dirt Products | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Subtotal Direct Cost of Sales | $0 | $0 | $0 | $32,000 | $48,000 | $72,000 | $72,000 | $72,000 | $36,000 | $32,000 | $0 | $0 | |
| Personnel Plan | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Production Personnel | |||||||||||||
| Production Manager | $1,800 | $2,000 | $2,000 | $2,100 | $2,300 | $2,300 | $2,300 | $2,300 | $2,300 | $2,300 | $2,300 | $2,300 | |
| Crusher 1 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | |
| Crusher 2 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | |
| Crusher 3 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | |
| Asphalt 1 | $0 | $0 | $0 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $0 | $0 | |
| Asphalt 2 | $0 | $0 | $0 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $0 | $0 | |
| Asphalt 3 | $0 | $0 | $0 | $0 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $0 | $0 | $0 | |
| Asphalt Loader | $0 | $0 | $0 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $0 | $0 | |
| Loader | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | |
| Subtotal | $9,200 | $9,400 | $9,400 | $14,900 | $16,900 | $16,900 | $16,900 | $16,900 | $16,900 | $15,100 | $9,700 | $9,700 | |
| Sales and Marketing Personnel | |||||||||||||
| Sales/Marketing 1 | $0 | $0 | $2,100 | $2,100 | $2,100 | $2,100 | $2,100 | $2,100 | $2,100 | $2,100 | $2,100 | $2,100 | |
| Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Subtotal | $0 | $0 | $2,100 | $2,100 | $2,100 | $2,100 | $2,100 | $2,100 | $2,100 | $2,100 | $2,100 | $2,100 | |
| General and Administrative Personnel | |||||||||||||
| Administrator | $2,000 | $2,000 | $2,500 | $2,000 | $2,000 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | |
| Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Subtotal | $2,000 | $2,000 | $2,500 | $2,000 | $2,000 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | |
| Other Personnel | |||||||||||||
| Name or title | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Subtotal | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total People | 6 | 6 | 7 | 10 | 11 | 11 | 11 | 11 | 11 | 10 | 9 | 9 | |
| Total Payroll | $11,200 | $11,400 | $14,000 | $19,000 | $21,000 | $21,500 | $21,500 | $21,500 | $21,500 | $19,700 | $14,300 | $14,300 | |
| 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 | 13.00% | 13.00% | 13.00% | 13.00% | 13.00% | 13.00% | 13.00% | 13.00% | 13.00% | 13.00% | 13.00% | 13.00% |
| Long-term Interest Rate | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% |
| 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 | $17,300 | $25,600 | $41,650 | $243,800 | $344,350 | $490,750 | $494,250 | $483,900 | $269,350 | $226,400 | $33,000 | $26,050 | |
| Direct Cost of Sales | $0 | $0 | $0 | $32,000 | $48,000 | $72,000 | $72,000 | $72,000 | $36,000 | $32,000 | $0 | $0 | |
| Production Payroll | $9,200 | $9,400 | $9,400 | $14,900 | $16,900 | $16,900 | $16,900 | $16,900 | $16,900 | $15,100 | $9,700 | $9,700 | |
| Asphalt Plant Maintenance | $0 | $0 | $0 | $19,920 | $29,880 | $44,820 | $44,820 | $44,820 | $22,410 | $19,920 | $0 | $0 | |
| Asphalt By-Product Additives | $0 | $0 | $0 | $24,000 | $36,000 | $54,000 | $54,000 | $54,000 | $27,000 | $24,000 | $0 | $0 | |
| Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total Cost of Sales | $9,200 | $9,400 | $9,400 | $90,820 | $130,780 | $187,720 | $187,720 | $187,720 | $102,310 | $91,020 | $9,700 | $9,700 | |
| Gross Margin | $8,100 | $16,200 | $32,250 | $152,980 | $213,570 | $303,030 | $306,530 | $296,180 | $167,040 | $135,380 | $23,300 | $16,350 | |
| Gross Margin % | 46.82% | 63.28% | 77.43% | 62.75% | 62.02% | 61.75% | 62.02% | 61.21% | 62.02% | 59.80% | 70.61% | 62.76% | |
| Operating Expenses | |||||||||||||
| Sales and Marketing Expenses | |||||||||||||
| Sales and Marketing Payroll | $0 | $0 | $2,100 | $2,100 | $2,100 | $2,100 | $2,100 | $2,100 | $2,100 | $2,100 | $2,100 | $2,100 | |
| Advertising/Promotion | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | |
| Travel | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | |
| Miscellaneous | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | |
| Total Sales and Marketing Expenses | $800 | $800 | $2,900 | $2,900 | $2,900 | $2,900 | $2,900 | $2,900 | $2,900 | $2,900 | $2,900 | $2,900 | |
| Sales and Marketing % | 4.62% | 3.13% | 6.96% | 1.19% | 0.84% | 0.59% | 0.59% | 0.60% | 1.08% | 1.28% | 8.79% | 11.13% | |
| General and Administrative Expenses | |||||||||||||
| General and Administrative Payroll | $2,000 | $2,000 | $2,500 | $2,000 | $2,000 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | |
| Sales and Marketing and Other Expenses | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Depreciation | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | |
| Leased Equipment | $10,400 | $10,400 | $10,400 | $10,400 | $10,400 | $10,400 | $10,400 | $10,400 | $10,400 | $10,400 | $10,400 | $10,400 | |
| Equipment Expense | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | |
| Equipment Fuel | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | |
| Utilities | $750 | $750 | $750 | $750 | $750 | $750 | $750 | $750 | $750 | $750 | $750 | $750 | |
| Insurance | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | |
| Office Expense | $400 | $400 | $400 | $400 | $400 | $400 | $400 | $400 | $400 | $400 | $400 | $400 | |
| Miscellaneous | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | |
| Pit Lease | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | |
| Payroll Taxes | 15% | $1,680 | $1,710 | $2,100 | $2,850 | $3,150 | $3,225 | $3,225 | $3,225 | $3,225 | $2,955 | $2,145 | $2,145 |
| Other General and Administrative Expenses | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total General and Administrative Expenses | $34,830 | $34,860 | $35,750 | $36,000 | $36,300 | $36,875 | $36,875 | $36,875 | $36,875 | $36,605 | $35,795 | $35,795 | |
| General and Administrative % | 201.33% | 136.17% | 85.83% | 14.77% | 10.54% | 7.51% | 7.46% | 7.62% | 13.69% | 16.17% | 108.47% | 137.41% | |
| Other Expenses: | |||||||||||||
| Other Payroll | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Consultants | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Contract/Consultants | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total Other Expenses | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Other % | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | |
| Total Operating Expenses | $35,630 | $35,660 | $38,650 | $38,900 | $39,200 | $39,775 | $39,775 | $39,775 | $39,775 | $39,505 | $38,695 | $38,695 | |
| Profit Before Interest and Taxes | ($27,530) | ($19,460) | ($6,400) | $114,080 | $174,370 | $263,255 | $266,755 | $256,405 | $127,265 | $95,875 | ($15,395) | ($22,345) | |
| EBITDA | ($26,030) | ($17,960) | ($4,900) | $115,580 | $175,870 | $264,755 | $268,255 | $257,905 | $128,765 | $97,375 | ($13,895) | ($20,845) | |
| Interest Expense | $5,616 | $5,616 | $6,191 | $6,191 | $6,191 | $5,791 | $5,791 | $5,791 | $5,391 | $5,391 | $5,391 | $5,316 | |
| Taxes Incurred | ($8,287) | ($6,269) | ($3,148) | $26,972 | $42,045 | $64,366 | $65,241 | $62,653 | $30,468 | $22,621 | ($5,197) | ($6,915) | |
| Net Profit | ($24,860) | ($18,807) | ($9,443) | $80,917 | $126,134 | $193,098 | $195,723 | $187,960 | $91,405 | $67,863 | ($15,590) | ($20,746) | |
| Net Profit/Sales | -143.70% | -73.47% | -22.67% | 33.19% | 36.63% | 39.35% | 39.60% | 38.84% | 33.94% | 29.97% | -47.24% | -79.64% | |
| Pro Forma Cash Flow | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Cash Received | |||||||||||||
| Cash from Operations | |||||||||||||
| Cash Sales | $865 | $1,280 | $2,083 | $12,190 | $17,218 | $24,538 | $24,713 | $24,195 | $13,468 | $11,320 | $1,650 | $1,303 | |
| Cash from Receivables | $41,677 | $42,225 | $16,698 | $24,828 | $45,969 | $234,794 | $331,769 | $466,323 | $469,210 | $452,911 | $254,522 | $208,956 | |
| Subtotal Cash from Operations | $42,542 | $43,505 | $18,780 | $37,018 | $63,186 | $259,332 | $356,481 | $490,518 | $482,677 | $464,231 | $256,172 | $210,258 | |
| 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 | $60,000 | $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 | $50,000 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Subtotal Cash Received | $42,542 | $43,505 | $78,780 | $37,018 | $113,186 | $259,332 | $356,481 | $490,518 | $482,677 | $464,231 | $256,172 | $210,258 | |
| Expenditures | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Expenditures from Operations | |||||||||||||
| Cash Spending | $11,200 | $11,400 | $14,000 | $19,000 | $21,000 | $21,500 | $21,500 | $21,500 | $21,500 | $19,700 | $14,300 | $14,300 | |
| Bill Payments | $19,870 | $29,528 | $31,643 | $38,086 | $111,628 | $149,547 | $202,681 | $203,441 | $198,206 | $118,491 | $102,919 | $32,730 | |
| Subtotal Spent on Operations | $31,070 | $40,928 | $45,643 | $57,086 | $132,628 | $171,047 | $224,181 | $224,941 | $219,706 | $138,191 | $117,219 | $47,030 | |
| 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 | $30,000 | $0 | $0 | $30,000 | $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 | $9,000 | $0 | $0 | $9,000 | $0 | $0 | $9,000 | $0 | $0 | $9,000 | |
| 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 | $31,070 | $40,928 | $54,643 | $57,086 | $132,628 | $210,047 | $224,181 | $224,941 | $258,706 | $138,191 | $117,219 | $56,030 | |
| Net Cash Flow | $11,472 | $2,577 | $24,137 | ($20,068) | ($19,441) | $49,285 | $132,300 | $265,577 | $223,971 | $326,040 | $138,954 | $154,228 | |
| Cash Balance | $12,851 | $15,428 | $39,565 | $19,497 | $56 | $49,340 | $181,640 | $447,217 | $671,188 | $997,228 | $1,136,182 | $1,290,410 | |
| Pro Forma Balance Sheet | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Assets | Starting Balances | ||||||||||||
| Current Assets | |||||||||||||
| Cash | $1,379 | $12,851 | $15,428 | $39,565 | $19,497 | $56 | $49,340 | $181,640 | $447,217 | $671,188 | $997,228 | $1,136,182 | $1,290,410 |
| Accounts Receivable | $83,354 | $58,112 | $40,207 | $63,077 | $269,859 | $551,022 | $782,441 | $920,210 | $913,591 | $700,264 | $462,433 | $239,261 | $55,052 |
| Inventory | $657,640 | $657,640 | $657,640 | $657,640 | $625,640 | $577,640 | $505,640 | $433,640 | $361,640 | $325,640 | $293,640 | $293,640 | $293,640 |
| Other Current Assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Current Assets | $742,373 | $728,603 | $713,275 | $760,282 | $914,996 | $1,128,718 | $1,337,421 | $1,535,489 | $1,722,449 | $1,697,092 | $1,753,301 | $1,669,082 | $1,639,102 |
| Long-term Assets | |||||||||||||
| Long-term Assets | $1,056,350 | $1,056,350 | $1,056,350 | $1,056,350 | $1,056,350 | $1,056,350 | $1,056,350 | $1,056,350 | $1,056,350 | $1,056,350 | $1,056,350 | $1,056,350 | $1,056,350 |
| Accumulated Depreciation | $0 | $1,500 | $3,000 | $4,500 | $6,000 | $7,500 | $9,000 | $10,500 | $12,000 | $13,500 | $15,000 | $16,500 | $18,000 |
| Total Long-term Assets | $1,056,350 | $1,054,850 | $1,053,350 | $1,051,850 | $1,050,350 | $1,048,850 | $1,047,350 | $1,045,850 | $1,044,350 | $1,042,850 | $1,041,350 | $1,039,850 | $1,038,350 |
| Total Assets | $1,798,723 | $1,783,453 | $1,766,625 | $1,812,132 | $1,965,346 | $2,177,568 | $2,384,771 | $2,581,339 | $2,766,799 | $2,739,942 | $2,794,651 | $2,708,932 | $2,677,452 |
| Liabilities and Capital | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Current Liabilities | |||||||||||||
| Accounts Payable | $18,888 | $28,478 | $30,457 | $34,407 | $106,704 | $142,792 | $195,897 | $196,743 | $194,242 | $114,980 | $101,826 | $31,697 | $29,963 |
| Current Borrowing | $0 | $0 | $0 | $60,000 | $60,000 | $60,000 | $30,000 | $30,000 | $30,000 | $0 | $0 | $0 | $0 |
| Other Current Liabilities | $10,835 | $10,835 | $10,835 | $10,835 | $10,835 | $10,835 | $10,835 | $10,835 | $10,835 | $10,835 | $10,835 | $10,835 | $10,835 |
| Subtotal Current Liabilities | $29,723 | $39,313 | $41,292 | $105,242 | $177,539 | $213,627 | $236,732 | $237,578 | $235,077 | $125,815 | $112,661 | $42,532 | $40,798 |
| Long-term Liabilities | $673,936 | $673,936 | $673,936 | $664,936 | $664,936 | $664,936 | $655,936 | $655,936 | $655,936 | $646,936 | $646,936 | $646,936 | $637,936 |
| Total Liabilities | $703,659 | $713,249 | $715,228 | $770,178 | $842,475 | $878,563 | $892,668 | $893,514 | $891,013 | $772,751 | $759,597 | $689,468 | $678,734 |
| Paid-in Capital | $1,084,896 | $1,084,896 | $1,084,896 | $1,084,896 | $1,084,896 | $1,134,896 | $1,134,896 | $1,134,896 | $1,134,896 | $1,134,896 | $1,134,896 | $1,134,896 | $1,134,896 |
| Retained Earnings | $5,084 | $10,168 | $10,168 | $10,168 | $10,168 | $10,168 | $10,168 | $10,168 | $10,168 | $10,168 | $10,168 | $10,168 | $10,168 |
| Earnings | $5,084 | ($24,860) | ($43,667) | ($53,110) | $27,807 | $153,941 | $347,039 | $542,762 | $730,722 | $822,127 | $889,990 | $874,401 | $853,655 |
| Total Capital | $1,095,064 | $1,070,204 | $1,051,397 | $1,041,954 | $1,122,871 | $1,299,005 | $1,492,103 | $1,687,826 | $1,875,786 | $1,967,191 | $2,035,054 | $2,019,465 | $1,998,719 |
| Total Liabilities and Capital | $1,798,723 | $1,783,453 | $1,766,625 | $1,812,132 | $1,965,346 | $2,177,568 | $2,384,771 | $2,581,339 | $2,766,799 | $2,739,942 | $2,794,651 | $2,708,932 | $2,677,452 |
| Net Worth | $1,095,064 | $1,070,204 | $1,051,397 | $1,041,954 | $1,122,871 | $1,299,005 | $1,492,103 | $1,687,826 | $1,875,786 | $1,967,191 | $2,035,054 | $2,019,465 | $1,998,719 |
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