Human Capital Maximizers
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 | |||||||||||||
Emerging technology companies | 0% | $1,000 | $1,500 | $1,900 | $2,600 | $2,800 | $3,200 | $3,800 | $4,100 | $4,300 | $5,100 | $5,400 | $5,800 |
Emerging non-technology companies | 0% | $400 | $600 | $760 | $1,040 | $1,120 | $1,280 | $1,520 | $1,640 | $1,720 | $2,040 | $2,160 | $2,320 |
Total Sales | $1,400 | $2,100 | $2,660 | $3,640 | $3,920 | $4,480 | $5,320 | $5,740 | $6,020 | $7,140 | $7,560 | $8,120 | |
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 | |
Emerging technology companies | $50 | $75 | $95 | $130 | $140 | $160 | $190 | $205 | $215 | $255 | $270 | $290 | |
Emerging non-technology companies | $20 | $30 | $38 | $52 | $56 | $64 | $76 | $82 | $86 | $102 | $108 | $116 | |
Subtotal Direct Cost of Sales | $70 | $105 | $133 | $182 | $196 | $224 | $266 | $287 | $301 | $357 | $378 | $406 |
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 | ||
Major | 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 |
Full time employee | 0% | $0 | $0 | $0 | $0 | $0 | $3,500 | $3,500 | $3,500 | $3,500 | $3,500 | $3,500 | $3,500 |
Total People | 1 | 1 | 1 | 1 | 1 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | |
Total Payroll | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $5,500 | $5,500 | $5,500 | $5,500 | $5,500 | $5,500 | $5,500 |
General Assumptions | |||||||||||||
Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | ||
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 | |||||||||||||
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 | $1,400 | $2,100 | $2,660 | $3,640 | $3,920 | $4,480 | $5,320 | $5,740 | $6,020 | $7,140 | $7,560 | $8,120 | |
Direct Cost of Sales | $70 | $105 | $133 | $182 | $196 | $224 | $266 | $287 | $301 | $357 | $378 | $406 | |
Other Production Expenses | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
Total Cost of Sales | $70 | $105 | $133 | $182 | $196 | $224 | $266 | $287 | $301 | $357 | $378 | $406 | |
Gross Margin | $1,330 | $1,995 | $2,527 | $3,458 | $3,724 | $4,256 | $5,054 | $5,453 | $5,719 | $6,783 | $7,182 | $7,714 | |
Gross Margin % | 95.00% | 95.00% | 95.00% | 95.00% | 95.00% | 95.00% | 95.00% | 95.00% | 95.00% | 95.00% | 95.00% | 95.00% | |
Expenses | |||||||||||||
Payroll | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $5,500 | $5,500 | $5,500 | $5,500 | $5,500 | $5,500 | $5,500 | |
Sales and Marketing and Other Expenses | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
Depreciation | $80 | $80 | $80 | $80 | $80 | $80 | $80 | $80 | $80 | $80 | $80 | $80 | |
Leased Equipment | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
Utilities | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | |
Insurance | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | |
Rent | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | |
Payroll Taxes | 15% | $300 | $300 | $300 | $300 | $300 | $825 | $825 | $825 | $825 | $825 | $825 | $825 |
Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
Total Operating Expenses | $3,130 | $3,130 | $3,130 | $3,130 | $3,130 | $7,155 | $7,155 | $7,155 | $7,155 | $7,155 | $7,155 | $7,155 | |
Profit Before Interest and Taxes | ($1,800) | ($1,135) | ($603) | $328 | $594 | ($2,899) | ($2,101) | ($1,702) | ($1,436) | ($372) | $27 | $559 | |
EBITDA | ($1,720) | ($1,055) | ($523) | $408 | $674 | ($2,819) | ($2,021) | ($1,622) | ($1,356) | ($292) | $107 | $639 | |
Interest Expense | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
Taxes Incurred | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
Net Profit | ($1,800) | ($1,135) | ($603) | $328 | $594 | ($2,899) | ($2,101) | ($1,702) | ($1,436) | ($372) | $27 | $559 | |
Net Profit/Sales | -128.57% | -54.05% | -22.67% | 9.01% | 15.15% | -64.71% | -39.49% | -29.65% | -23.85% | -5.21% | 0.36% | 6.88% |
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 | $1,400 | $2,100 | $2,660 | $3,640 | $3,920 | $4,480 | $5,320 | $5,740 | $6,020 | $7,140 | $7,560 | $8,120 | |
Subtotal Cash from Operations | $1,400 | $2,100 | $2,660 | $3,640 | $3,920 | $4,480 | $5,320 | $5,740 | $6,020 | $7,140 | $7,560 | $8,120 | |
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 | $1,400 | $2,100 | $2,660 | $3,640 | $3,920 | $4,480 | $5,320 | $5,740 | $6,020 | $7,140 | $7,560 | $8,120 | |
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 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $5,500 | $5,500 | $5,500 | $5,500 | $5,500 | $5,500 | $5,500 | |
Bill Payments | $37 | $1,121 | $1,156 | $1,185 | $1,232 | $1,264 | $1,800 | $1,842 | $1,862 | $1,878 | $1,933 | $1,954 | |
Subtotal Spent on Operations | $2,037 | $3,121 | $3,156 | $3,185 | $3,232 | $6,764 | $7,300 | $7,342 | $7,362 | $7,378 | $7,433 | $7,454 | |
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 | $2,037 | $3,121 | $3,156 | $3,185 | $3,232 | $6,764 | $7,300 | $7,342 | $7,362 | $7,378 | $7,433 | $7,454 | |
Net Cash Flow | ($637) | ($1,021) | ($496) | $455 | $688 | ($2,284) | ($1,980) | ($1,602) | ($1,342) | ($238) | $127 | $666 | |
Cash Balance | $9,413 | $8,392 | $7,896 | $8,351 | $9,038 | $6,754 | $4,774 | $3,172 | $1,829 | $1,592 | $1,719 | $2,385 |
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 | $10,050 | $9,413 | $8,392 | $7,896 | $8,351 | $9,038 | $6,754 | $4,774 | $3,172 | $1,829 | $1,592 | $1,719 | $2,385 |
Other Current Assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
Total Current Assets | $10,050 | $9,413 | $8,392 | $7,896 | $8,351 | $9,038 | $6,754 | $4,774 | $3,172 | $1,829 | $1,592 | $1,719 | $2,385 |
Long-term Assets | |||||||||||||
Long-term Assets | $4,800 | $4,800 | $4,800 | $4,800 | $4,800 | $4,800 | $4,800 | $4,800 | $4,800 | $4,800 | $4,800 | $4,800 | $4,800 |
Accumulated Depreciation | $0 | $80 | $160 | $240 | $320 | $400 | $480 | $560 | $640 | $720 | $800 | $880 | $960 |
Total Long-term Assets | $4,800 | $4,720 | $4,640 | $4,560 | $4,480 | $4,400 | $4,320 | $4,240 | $4,160 | $4,080 | $4,000 | $3,920 | $3,840 |
Total Assets | $14,850 | $14,133 | $13,032 | $12,456 | $12,831 | $13,438 | $11,074 | $9,014 | $7,332 | $5,909 | $5,592 | $5,639 | $6,225 |
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 | $1,083 | $1,117 | $1,144 | $1,191 | $1,204 | $1,739 | $1,780 | $1,800 | $1,813 | $1,868 | $1,888 | $1,915 |
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 | $1,083 | $1,117 | $1,144 | $1,191 | $1,204 | $1,739 | $1,780 | $1,800 | $1,813 | $1,868 | $1,888 | $1,915 |
Long-term Liabilities | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
Total Liabilities | $0 | $1,083 | $1,117 | $1,144 | $1,191 | $1,204 | $1,739 | $1,780 | $1,800 | $1,813 | $1,868 | $1,888 | $1,915 |
Paid-in Capital | $16,000 | $16,000 | $16,000 | $16,000 | $16,000 | $16,000 | $16,000 | $16,000 | $16,000 | $16,000 | $16,000 | $16,000 | $16,000 |
Retained Earnings | ($1,150) | ($1,150) | ($1,150) | ($1,150) | ($1,150) | ($1,150) | ($1,150) | ($1,150) | ($1,150) | ($1,150) | ($1,150) | ($1,150) | ($1,150) |
Earnings | $0 | ($1,800) | ($2,935) | ($3,538) | ($3,210) | ($2,616) | ($5,515) | ($7,616) | ($9,318) | ($10,754) | ($11,126) | ($11,099) | ($10,540) |
Total Capital | $14,850 | $13,050 | $11,915 | $11,312 | $11,640 | $12,234 | $9,335 | $7,234 | $5,532 | $4,096 | $3,724 | $3,751 | $4,310 |
Total Liabilities and Capital | $14,850 | $14,133 | $13,032 | $12,456 | $12,831 | $13,438 | $11,074 | $9,014 | $7,332 | $5,909 | $5,592 | $5,639 | $6,225 |
Net Worth | $14,850 | $13,050 | $11,915 | $11,312 | $11,640 | $12,234 | $9,335 | $7,234 | $5,532 | $4,096 | $3,724 | $3,751 | $4,310 |