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Corporate Fitness

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
Sales 0% $17,500 $21,000 $22,500 $26,000 $32,500 $40,000 $47,500 $52,375 $56,450 $65,750 $72,500 $85,000
Other 0% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Sales $17,500 $21,000 $22,500 $26,000 $32,500 $40,000 $47,500 $52,375 $56,450 $65,750 $72,500 $85,000
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
Cost of Sales $1,500 $1,500 $2,000 $2,000 $2,500 $2,500 $3,000 $3,000 $3,500 $3,500 $4,000 $4,000
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Direct Cost of Sales $1,500 $1,500 $2,000 $2,000 $2,500 $2,500 $3,000 $3,000 $3,500 $3,500 $4,000 $4,000
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
Fitness Center Management 0% $1,250 $1,250 $1,250 $1,250 $1,250 $1,250 $1,250 $1,250 $1,250 $1,250 $1,250 $1,250
Program Director 0% $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500
Personnel Manager 0% $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000
Health/Fitness Specialists 0% $2,750 $2,750 $2,750 $2,750 $2,750 $2,750 $2,750 $2,750 $2,750 $2,750 $2,750 $2,750
Attendants 0% $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000
Total People 0 0 0 0 0 0 0 0 0 0 0 0
Total Payroll $12,500 $12,500 $12,500 $12,500 $12,500 $12,500 $12,500 $12,500 $12,500 $12,500 $12,500 $12,500

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 $17,500 $21,000 $22,500 $26,000 $32,500 $40,000 $47,500 $52,375 $56,450 $65,750 $72,500 $85,000
Direct Cost of Sales $1,500 $1,500 $2,000 $2,000 $2,500 $2,500 $3,000 $3,000 $3,500 $3,500 $4,000 $4,000
Other Costs of Sales $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Cost of Sales $1,500 $1,500 $2,000 $2,000 $2,500 $2,500 $3,000 $3,000 $3,500 $3,500 $4,000 $4,000
Gross Margin $16,000 $19,500 $20,500 $24,000 $30,000 $37,500 $44,500 $49,375 $52,950 $62,250 $68,500 $81,000
Gross Margin % 91.43% 92.86% 91.11% 92.31% 92.31% 93.75% 93.68% 94.27% 93.80% 94.68% 94.48% 95.29%
Expenses
Payroll $12,500 $12,500 $12,500 $12,500 $12,500 $12,500 $12,500 $12,500 $12,500 $12,500 $12,500 $12,500
Marketing/Promotion $2,100 $2,100 $2,100 $2,100 $2,100 $2,100 $2,100 $2,100 $2,100 $2,100 $2,100 $2,100
Depreciation $600 $600 $600 $600 $600 $600 $600 $600 $600 $600 $600 $600
Rent $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000
Utilities $2,100 $2,100 $2,100 $2,100 $2,100 $2,100 $2,100 $2,100 $2,100 $2,100 $2,100 $2,100
Insurance $450 $450 $450 $450 $450 $450 $450 $450 $450 $450 $450 $450
Leased Equipment 0% $2,300 $2,300 $2,300 $2,300 $2,300 $2,300 $2,300 $2,300 $2,300 $2,300 $2,300 $2,300
Payroll Taxes 15% $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
Total Operating Expenses $25,050 $25,050 $25,050 $25,050 $25,050 $25,050 $25,050 $25,050 $25,050 $25,050 $25,050 $25,050
Profit Before Interest and Taxes ($9,050) ($5,550) ($4,550) ($1,050) $4,950 $12,450 $19,450 $24,325 $27,900 $37,200 $43,450 $55,950
EBITDA ($8,450) ($4,950) ($3,950) ($450) $5,550 $13,050 $20,050 $24,925 $28,500 $37,800 $44,050 $56,550
Interest Expense $916 $909 $903 $896 $889 $882 $875 $868 $861 $854 $847 $750
Taxes Incurred ($2,492) ($1,615) ($1,363) ($486) $1,015 $2,892 $4,644 $5,864 $6,760 $9,087 $10,651 $13,800
Net Profit ($7,475) ($4,845) ($4,089) ($1,459) $3,046 $8,676 $13,931 $17,593 $20,279 $27,260 $31,952 $41,400
Net Profit/Sales -42.71% -23.07% -18.18% -5.61% 9.37% 21.69% 29.33% 33.59% 35.92% 41.46% 44.07% 48.71%

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 $7,000 $8,400 $9,000 $10,400 $13,000 $16,000 $19,000 $20,950 $22,580 $26,300 $29,000 $34,000
Cash from Receivables $0 $350 $10,570 $12,630 $13,570 $15,730 $19,650 $24,150 $28,598 $31,507 $34,056 $39,585
Subtotal Cash from Operations $7,000 $8,750 $19,570 $23,030 $26,570 $31,730 $38,650 $45,100 $51,178 $57,807 $63,056 $73,585
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 $36,000 $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 $43,000 $8,750 $19,570 $23,030 $26,570 $31,730 $38,650 $45,100 $51,178 $57,807 $63,056 $73,585
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 $12,500 $12,500 $12,500 $12,500 $12,500 $12,500 $12,500 $12,500 $12,500 $12,500 $12,500 $12,500
Bill Payments $396 $11,904 $12,769 $13,518 $14,426 $16,416 $18,299 $20,509 $21,728 $23,148 $25,459 $27,549
Subtotal Spent on Operations $12,896 $24,404 $25,269 $26,018 $26,926 $28,916 $30,799 $33,009 $34,228 $35,648 $37,959 $40,049
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 $36,000
Other Liabilities Principal Repayment $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Long-term Liabilities Principal Repayment $833 $833 $833 $833 $833 $833 $833 $833 $833 $833 $833 $837
Purchase Other Current Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Purchase Long-term Assets $800 $800 $800 $800 $800 $800 $800 $800 $800 $800 $800 $800
Dividends $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Cash Spent $14,529 $26,037 $26,902 $27,651 $28,559 $30,549 $32,432 $34,642 $35,861 $37,281 $39,592 $77,686
Net Cash Flow $28,471 ($17,287) ($7,332) ($4,621) ($1,989) $1,181 $6,218 $10,458 $15,316 $20,526 $23,464 ($4,101)
Cash Balance $38,471 $21,184 $13,852 $9,231 $7,242 $8,423 $14,641 $25,099 $40,415 $60,941 $84,405 $80,303

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 $10,000 $38,471 $21,184 $13,852 $9,231 $7,242 $8,423 $14,641 $25,099 $40,415 $60,941 $84,405 $80,303
Accounts Receivable $0 $10,500 $22,750 $25,680 $28,650 $34,580 $42,850 $51,700 $58,975 $64,248 $72,191 $81,635 $93,050
Other Current Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Current Assets $10,000 $48,971 $43,934 $39,532 $37,881 $41,822 $51,273 $66,341 $84,074 $104,663 $133,132 $166,040 $173,353
Long-term Assets
Long-term Assets $0 $800 $1,600 $2,400 $3,200 $4,000 $4,800 $5,600 $6,400 $7,200 $8,000 $8,800 $9,600
Accumulated Depreciation $0 $600 $1,200 $1,800 $2,400 $3,000 $3,600 $4,200 $4,800 $5,400 $6,000 $6,600 $7,200
Total Long-term Assets $0 $200 $400 $600 $800 $1,000 $1,200 $1,400 $1,600 $1,800 $2,000 $2,200 $2,400
Total Assets $10,000 $49,171 $44,334 $40,132 $38,681 $42,822 $52,473 $67,741 $85,674 $106,463 $135,132 $168,240 $175,753
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 $11,479 $12,320 $13,040 $13,881 $15,809 $17,616 $19,786 $20,959 $22,302 $24,544 $26,533 $29,483
Current Borrowing $0 $36,000 $36,000 $36,000 $36,000 $36,000 $36,000 $36,000 $36,000 $36,000 $36,000 $36,000 $0
Other Current Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Current Liabilities $0 $47,479 $48,320 $49,040 $49,881 $51,809 $53,616 $55,786 $56,959 $58,302 $60,544 $62,533 $29,483
Long-term Liabilities $100,000 $99,167 $98,334 $97,501 $96,668 $95,835 $95,002 $94,169 $93,336 $92,503 $91,670 $90,837 $90,000
Total Liabilities $100,000 $146,646 $146,654 $146,541 $146,549 $147,644 $148,618 $149,955 $150,295 $150,805 $152,214 $153,370 $119,483
Paid-in Capital $200,000 $200,000 $200,000 $200,000 $200,000 $200,000 $200,000 $200,000 $200,000 $200,000 $200,000 $200,000 $200,000
Retained Earnings ($290,000) ($290,000) ($290,000) ($290,000) ($290,000) ($290,000) ($290,000) ($290,000) ($290,000) ($290,000) ($290,000) ($290,000) ($290,000)
Earnings $0 ($7,475) ($12,319) ($16,409) ($17,868) ($14,822) ($6,146) $7,786 $25,379 $45,658 $72,918 $104,870 $146,270
Total Capital ($90,000) ($97,475) ($102,319) ($106,409) ($107,868) ($104,822) ($96,146) ($82,214) ($64,621) ($44,342) ($17,082) $14,870 $56,270
Total Liabilities and Capital $10,000 $49,171 $44,334 $40,132 $38,681 $42,822 $52,473 $67,741 $85,674 $106,463 $135,132 $168,240 $175,753
Net Worth ($90,000) ($97,475) ($102,319) ($106,409) ($107,868) ($104,822) ($96,146) ($82,214) ($64,621) ($44,342) ($17,082) $14,870 $56,270