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Kona-Q

Appendix

Sales Forecast
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Sales
Families 0% $0 $3,445 $3,665 $3,701 $3,898 $3,998 $4,141 $4,202 $4,336 $4,454 $4,545 $4,641
Individuals 0% $0 $2,722 $2,895 $2,924 $3,079 $3,158 $3,271 $3,320 $3,425 $3,519 $3,591 $3,666
Total Sales $0 $6,167 $6,560 $6,625 $6,977 $7,156 $7,412 $7,522 $7,761 $7,973 $8,136 $8,307
Direct Cost of Sales Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Families $0 $1,034 $1,100 $1,110 $1,169 $1,199 $1,242 $1,261 $1,301 $1,336 $1,364 $1,392
Individuals $0 $816 $869 $877 $924 $948 $981 $996 $1,028 $1,056 $1,077 $1,100
Subtotal Direct Cost of Sales $0 $1,850 $1,968 $1,987 $2,093 $2,147 $2,224 $2,256 $2,328 $2,392 $2,441 $2,492
Personnel Plan
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Kevin 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
Cook 0% $0 $1,150 $1,150 $1,150 $1,150 $1,150 $1,150 $1,150 $1,150 $1,150 $1,150 $1,150
Manager 0% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Misc. 0% $0 $900 $900 $900 $900 $900 $900 $900 $900 $900 $900 $900
Total People 1 3 3 3 3 3 3 3 3 3 3 3
Total Payroll $2,000 $4,050 $4,050 $4,050 $4,050 $4,050 $4,050 $4,050 $4,050 $4,050 $4,050 $4,050

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 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00%
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 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00%
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 $0 $6,167 $6,560 $6,625 $6,977 $7,156 $7,412 $7,522 $7,761 $7,973 $8,136 $8,307
Direct Cost of Sales $0 $1,850 $1,968 $1,987 $2,093 $2,147 $2,224 $2,256 $2,328 $2,392 $2,441 $2,492
Other Costs of Sales $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Cost of Sales $0 $1,850 $1,968 $1,987 $2,093 $2,147 $2,224 $2,256 $2,328 $2,392 $2,441 $2,492
Gross Margin $0 $4,317 $4,592 $4,637 $4,884 $5,009 $5,189 $5,265 $5,433 $5,581 $5,695 $5,815
Gross Margin % 0.00% 70.00% 70.00% 70.00% 70.00% 70.00% 70.00% 70.00% 70.00% 70.00% 70.00% 70.00%
Expenses
Payroll $2,000 $4,050 $4,050 $4,050 $4,050 $4,050 $4,050 $4,050 $4,050 $4,050 $4,050 $4,050
Sales and Marketing and Other Expenses $300 $300 $300 $300 $300 $300 $300 $300 $300 $300 $300 $300
Depreciation $1,083 $1,083 $1,083 $1,083 $1,083 $1,083 $1,083 $1,083 $1,083 $1,083 $1,083 $1,083
Rent $750 $750 $750 $750 $750 $750 $750 $750 $750 $750 $750 $750
Utilities $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200
Insurance $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200
Payroll Taxes 15% $300 $608 $608 $608 $608 $608 $608 $608 $608 $608 $608 $608
Other $75 $75 $75 $75 $75 $75 $75 $75 $75 $75 $75 $75
Total Operating Expenses $4,908 $7,266 $7,266 $7,266 $7,266 $7,266 $7,266 $7,266 $7,266 $7,266 $7,266 $7,266
Profit Before Interest and Taxes ($4,908) ($2,949) ($2,673) ($2,628) ($2,381) ($2,256) ($2,077) ($2,000) ($1,832) ($1,685) ($1,571) ($1,450)
EBITDA ($3,825) ($1,866) ($1,590) ($1,545) ($1,298) ($1,173) ($994) ($917) ($749) ($602) ($488) ($367)
Interest Expense $24 $190 $186 $181 $177 $172 $168 $163 $158 $154 $149 $145
Taxes Incurred $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Net Profit ($4,932) ($3,139) ($2,859) ($2,809) ($2,558) ($2,428) ($2,244) ($2,163) ($1,991) ($1,838) ($1,720) ($1,595)
Net Profit/Sales 0.00% -50.91% -43.58% -42.41% -36.66% -33.93% -30.28% -28.76% -25.65% -23.06% -21.14% -19.20%

Pro Forma Cash Flow
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Cash Received
Cash from Operations
Cash Sales $0 $6,167 $6,560 $6,625 $6,977 $7,156 $7,412 $7,522 $7,761 $7,973 $8,136 $8,307
Subtotal Cash from Operations $0 $6,167 $6,560 $6,625 $6,977 $7,156 $7,412 $7,522 $7,761 $7,973 $8,136 $8,307
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 $20,000 $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 $10,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Cash Received $10,000 $26,167 $6,560 $6,625 $6,977 $7,156 $7,412 $7,522 $7,761 $7,973 $8,136 $8,307
Expenditures Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Expenditures from Operations
Cash Spending $2,000 $4,050 $4,050 $4,050 $4,050 $4,050 $4,050 $4,050 $4,050 $4,050 $4,050 $4,050
Bill Payments $4,304 $1,926 $4,177 $4,287 $4,305 $4,404 $4,454 $4,525 $4,554 $4,621 $4,680 $4,724
Subtotal Spent on Operations $6,304 $5,976 $8,227 $8,337 $8,355 $8,454 $8,504 $8,575 $8,604 $8,671 $8,730 $8,774
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 $550 $550 $550 $550 $550 $550 $550 $550 $550 $550
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 $6,304 $5,976 $8,777 $8,887 $8,905 $9,004 $9,054 $9,125 $9,154 $9,221 $9,280 $9,324
Net Cash Flow $3,696 $20,190 ($2,216) ($2,262) ($1,927) ($1,848) ($1,642) ($1,603) ($1,393) ($1,249) ($1,144) ($1,017)
Cash Balance $8,685 $28,876 $26,659 $24,397 $22,470 $20,622 $18,981 $17,377 $15,985 $14,736 $13,592 $12,575
Pro Forma Balance Sheet
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Assets Starting Balances
Current Assets
Cash $4,989 $8,685 $28,876 $26,659 $24,397 $22,470 $20,622 $18,981 $17,377 $15,985 $14,736 $13,592 $12,575
Other Current Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Current Assets $4,989 $8,685 $28,876 $26,659 $24,397 $22,470 $20,622 $18,981 $17,377 $15,985 $14,736 $13,592 $12,575
Long-term Assets
Long-term Assets $22,141 $22,141 $22,141 $22,141 $22,141 $22,141 $22,141 $22,141 $22,141 $22,141 $22,141 $22,141 $22,141
Accumulated Depreciation $8,989 $10,072 $11,155 $12,238 $13,321 $14,404 $15,487 $16,570 $17,653 $18,736 $19,819 $20,902 $21,985
Total Long-term Assets $13,152 $12,069 $10,986 $9,903 $8,820 $7,737 $6,654 $5,571 $4,488 $3,405 $2,322 $1,239 $156
Total Assets $18,141 $20,754 $39,862 $36,562 $33,217 $30,207 $27,276 $24,552 $21,865 $19,390 $17,058 $14,831 $12,731
Liabilities and Capital Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Current Liabilities
Accounts Payable $4,242 $1,787 $4,034 $4,144 $4,158 $4,256 $4,303 $4,373 $4,400 $4,465 $4,522 $4,565 $4,610
Current Borrowing $0 $0 $20,000 $19,450 $18,900 $18,350 $17,800 $17,250 $16,700 $16,150 $15,600 $15,050 $14,500
Other Current Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Current Liabilities $4,242 $1,787 $24,034 $23,594 $23,058 $22,606 $22,103 $21,623 $21,100 $20,615 $20,122 $19,615 $19,110
Long-term Liabilities $2,858 $2,858 $2,858 $2,858 $2,858 $2,858 $2,858 $2,858 $2,858 $2,858 $2,858 $2,858 $2,858
Total Liabilities $7,100 $4,645 $26,892 $26,452 $25,916 $25,464 $24,961 $24,481 $23,958 $23,473 $22,980 $22,473 $21,968
Paid-in Capital $0 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000
Retained Earnings $11,041 $11,041 $11,041 $11,041 $11,041 $11,041 $11,041 $11,041 $11,041 $11,041 $11,041 $11,041 $11,041
Earnings $0 ($4,932) ($8,071) ($10,930) ($13,740) ($16,298) ($18,726) ($20,970) ($23,134) ($25,125) ($26,963) ($28,683) ($30,278)
Total Capital $11,041 $16,109 $12,970 $10,111 $7,301 $4,743 $2,315 $71 ($2,093) ($4,084) ($5,922) ($7,642) ($9,237)
Total Liabilities and Capital $18,141 $20,754 $39,862 $36,562 $33,217 $30,207 $27,276 $24,552 $21,865 $19,390 $17,058 $14,831 $12,731
Net Worth $11,041 $16,109 $12,970 $10,111 $7,301 $4,743 $2,315 $71 ($2,093) ($4,084) ($5,922) ($7,642) ($9,237)