Don't bother with copy and paste.

Get this complete sample business plan as a free text document.

Download for free

Sports icon Inline Hockey Service Business Plan

Start your plan

Start your own inline hockey service business plan

The Skate Zone

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
Registration Fees 0% $4,000 $4,500 $4,500 $6,000 $6,000 $6,000 $6,000 $7,500 $8,000 $8,000 $10,000 $6,000
Skate Rentals 0% $1,200 $1,400 $1,400 $1,700 $1,700 $1,700 $1,700 $2,000 $2,400 $2,400 $3,000 $1,700
Concessions 0% $3,000 $3,000 $3,000 $4,000 $4,000 $6,000 $6,000 $7,500 $7,500 $7,500 $10,000 $10,000
Pro Shop 0% $100 $150 $200 $250 $250 $300 $500 $500 $500 $750 $1,000 $1,000
Special Functions 0% $300 $300 $300 $300 $300 $600 $600 $600 $300 $600 $600 $900
Total Sales $8,600 $9,350 $9,400 $12,250 $12,250 $14,600 $14,800 $18,100 $18,700 $19,250 $24,600 $19,600
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
Registration Fees $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Skate Rentals $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Concessions $1,500 $1,500 $1,500 $2,000 $2,000 $3,000 $3,000 $3,750 $3,750 $3,750 $5,000 $5,000
Pro Shop $50 $75 $100 $125 $125 $150 $250 $250 $250 $375 $500 $500
Special Functions $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Direct Cost of Sales $1,550 $1,575 $1,600 $2,125 $2,125 $3,150 $3,250 $4,000 $4,000 $4,125 $5,500 $5,500
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
Manager 0% $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $4,500 $4,500 $4,500 $4,500
Asst Manager 0% $0 $0 $0 $0 $0 $1,750 $1,750 $1,750 $1,750 $1,750 $1,750 $1,750
Concessions/Pro Shop 0% $1,500 $1,500 $1,500 $1,500 $1,500 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000
Janitor/Maintenance 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 4 4 4 4 4 6 6 6 6 6 6 6
Total Payroll $5,000 $5,000 $5,000 $5,000 $5,000 $7,250 $7,250 $7,250 $9,250 $9,250 $9,250 $9,250

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 8.50% 8.50% 8.50% 8.50% 8.50% 8.50% 8.50% 8.50% 8.50% 8.50% 8.50% 8.50%
Long-term Interest Rate 8.50% 8.50% 8.50% 8.50% 8.50% 8.50% 8.50% 8.50% 8.50% 8.50% 8.50% 8.50%
Tax Rate 30.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
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 $8,600 $9,350 $9,400 $12,250 $12,250 $14,600 $14,800 $18,100 $18,700 $19,250 $24,600 $19,600
Direct Cost of Sales $1,550 $1,575 $1,600 $2,125 $2,125 $3,150 $3,250 $4,000 $4,000 $4,125 $5,500 $5,500
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Cost of Sales $1,550 $1,575 $1,600 $2,125 $2,125 $3,150 $3,250 $4,000 $4,000 $4,125 $5,500 $5,500
Gross Margin $7,050 $7,775 $7,800 $10,125 $10,125 $11,450 $11,550 $14,100 $14,700 $15,125 $19,100 $14,100
Gross Margin % 81.98% 83.16% 82.98% 82.65% 82.65% 78.42% 78.04% 77.90% 78.61% 78.57% 77.64% 71.94%
Expenses
Payroll $5,000 $5,000 $5,000 $5,000 $5,000 $7,250 $7,250 $7,250 $9,250 $9,250 $9,250 $9,250
Sales and Marketing and Other Expenses $2,400 $2,400 $2,400 $2,400 $2,600 $3,100 $3,100 $3,100 $3,100 $2,600 $2,400 $2,400
Depreciation $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000
Telephone $150 $150 $150 $150 $150 $150 $150 $150 $150 $150 $150 $150
Cleaning Supplies $250 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250
Contract Referees $0 $0 $0 $0 $0 $300 $300 $300 $450 $450 $600 $600
Payroll Taxes 15% $750 $750 $750 $750 $750 $1,088 $1,088 $1,088 $1,388 $1,388 $1,388 $1,388
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Operating Expenses $9,550 $9,550 $9,550 $9,550 $9,750 $13,138 $13,138 $13,138 $15,588 $15,088 $15,038 $15,038
Profit Before Interest and Taxes ($2,500) ($1,775) ($1,750) $575 $375 ($1,688) ($1,588) $963 ($888) $38 $4,063 ($938)
EBITDA ($1,500) ($775) ($750) $1,575 $1,375 ($688) ($588) $1,963 $113 $1,038 $5,063 $63
Interest Expense $2,464 $2,448 $2,432 $2,417 $2,401 $2,386 $2,370 $2,355 $2,339 $2,323 $2,308 $2,292
Taxes Incurred $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Net Profit ($4,964) ($4,223) ($4,182) ($1,842) ($2,026) ($4,073) ($3,958) ($1,392) ($3,226) ($2,286) $1,755 ($3,230)
Net Profit/Sales -57.72% -45.17% -44.49% -15.04% -16.54% -27.90% -26.74% -7.69% -17.25% -11.87% 7.13% -16.48%

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 $8,600 $9,350 $9,400 $12,250 $12,250 $14,600 $14,800 $18,100 $18,700 $19,250 $24,600 $19,600
Subtotal Cash from Operations $8,600 $9,350 $9,400 $12,250 $12,250 $14,600 $14,800 $18,100 $18,700 $19,250 $24,600 $19,600
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 $2,000 $0 $0
Subtotal Cash Received $8,600 $9,350 $9,400 $12,250 $12,250 $14,600 $14,800 $18,100 $18,700 $21,250 $24,600 $19,600
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 $5,000 $5,000 $5,000 $5,000 $5,000 $7,250 $7,250 $7,250 $9,250 $9,250 $9,250 $9,250
Bill Payments $4,050 $6,013 $6,047 $7,507 $8,656 $8,385 $11,520 $10,666 $12,054 $11,668 $11,513 $14,057
Subtotal Spent on Operations $9,050 $11,013 $11,047 $12,507 $13,656 $15,635 $18,770 $17,916 $21,304 $20,918 $20,763 $23,307
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 $2,200 $2,200 $2,200 $2,200 $2,200 $2,200 $2,200 $2,200 $2,200 $2,200 $2,200 $2,200
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 $11,250 $13,213 $13,247 $14,707 $15,856 $17,835 $20,970 $20,116 $23,504 $23,118 $22,963 $25,507
Net Cash Flow ($2,650) ($3,863) ($3,847) ($2,457) ($3,606) ($3,235) ($6,170) ($2,016) ($4,804) ($1,868) $1,637 ($5,907)
Cash Balance $45,350 $41,486 $37,640 $35,182 $31,576 $28,340 $22,171 $20,155 $15,351 $13,483 $15,120 $9,213
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 $48,000 $45,350 $41,486 $37,640 $35,182 $31,576 $28,340 $22,171 $20,155 $15,351 $13,483 $15,120 $9,213
Inventory $5,000 $3,450 $1,875 $1,760 $2,338 $2,338 $3,465 $3,575 $4,400 $4,400 $4,538 $6,050 $6,050
Other Current Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Current Assets $53,000 $48,800 $43,361 $39,400 $37,520 $33,913 $31,805 $25,746 $24,555 $19,751 $18,020 $21,170 $15,263
Long-term Assets
Long-term Assets $405,000 $405,000 $405,000 $405,000 $405,000 $405,000 $405,000 $405,000 $405,000 $405,000 $405,000 $405,000 $405,000
Accumulated Depreciation $0 $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 $9,000 $10,000 $11,000 $12,000
Total Long-term Assets $405,000 $404,000 $403,000 $402,000 $401,000 $400,000 $399,000 $398,000 $397,000 $396,000 $395,000 $394,000 $393,000
Total Assets $458,000 $452,800 $446,361 $441,400 $438,520 $433,913 $430,805 $423,746 $421,555 $415,751 $413,020 $415,170 $408,263
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 $3,850 $5,813 $5,798 $7,219 $8,380 $8,000 $11,166 $10,264 $11,665 $11,287 $11,043 $13,637 $12,160
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 $3,850 $5,813 $5,798 $7,219 $8,380 $8,000 $11,166 $10,264 $11,665 $11,287 $11,043 $13,637 $12,160
Long-term Liabilities $350,000 $347,800 $345,600 $343,400 $341,200 $339,000 $336,800 $334,600 $332,400 $330,200 $328,000 $325,800 $323,600
Total Liabilities $353,850 $353,613 $351,398 $350,619 $349,580 $347,000 $347,966 $344,864 $344,065 $341,487 $339,043 $339,437 $335,760
Paid-in Capital $117,000 $117,000 $117,000 $117,000 $117,000 $117,000 $117,000 $117,000 $117,000 $117,000 $119,000 $119,000 $119,000
Retained Earnings ($12,850) ($12,850) ($12,850) ($12,850) ($12,850) ($12,850) ($12,850) ($12,850) ($12,850) ($12,850) ($12,850) ($12,850) ($12,850)
Earnings $0 ($4,964) ($9,187) ($13,369) ($15,211) ($17,237) ($21,310) ($25,268) ($26,660) ($29,886) ($32,172) ($30,417) ($33,647)
Total Capital $104,150 $99,186 $94,963 $90,781 $88,939 $86,913 $82,840 $78,882 $77,490 $74,264 $73,978 $75,733 $72,503
Total Liabilities and Capital $458,000 $452,800 $446,361 $441,400 $438,520 $433,913 $430,805 $423,746 $421,555 $415,751 $413,020 $415,170 $408,263
Net Worth $104,150 $99,186 $94,963 $90,781 $88,939 $86,913 $82,840 $78,882 $77,490 $74,264 $73,978 $75,733 $72,503