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Group Publishing, Inc.

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
Unit Sales
Mag Subscript Sales 1 Yr 0% 0 5,000 6,500 7,500 8,000 8,000 9,000 9,000 9,000 9,000 9,000 10,000
Mag Subscript Sales 2 Yr 0% 0 0 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000
Mag Subscript Whsl 0% 2,500 3,000 3,500 4,000 4,000 4,000 4,000 4,500 5,000 5,500 5,000 5,000
Newsstand Sales Whsl 0% 0 5,000 0 7,500 0 10,000 0 10,000 0 12,000 0 12,000
Ad Revenue Pages 0% 0 15 0 15 0 22 0 22 0 22 0 22
Book Sales–Direct 0% 0 0 0 1,500 0 2,000 2,500 3,500 4,000 4,000 4,000 4,000
Boo Sales–Whsl 0% 0 0 0 1,500 2,000 0 1,500 0 0 2,000 0 0
Booklet Sales–Direct 0% 0 0 0 0 0 1,500 1,500 2,000 2,000 2,500 2,500 2,500
Booklet Sales–Whsl 0% 0 0 0 0 0 0 0 0 0 0 0 0
Total Unit Sales 2,500 13,015 11,000 23,015 15,000 26,522 19,500 30,022 21,000 36,022 21,500 34,522
Unit Prices Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
Mag Subscript Sales 1 Yr $16.95 $16.95 $16.95 $16.95 $16.95 $16.95 $16.95 $16.95 $16.95 $16.95 $16.95 $16.95
Mag Subscript Sales 2 Yr $29.95 $29.95 $29.95 $29.95 $29.95 $29.95 $29.95 $29.95 $29.95 $29.95 $29.95 $29.95
Mag Subscript Whsl $8.50 $8.50 $8.50 $8.50 $8.50 $8.50 $8.50 $8.50 $8.50 $8.50 $8.50 $8.50
Newsstand Sales Whsl $0.99 $0.99 $0.99 $0.99 $0.99 $0.99 $0.99 $0.99 $0.99 $0.99 $0.99 $0.99
Ad Revenue Pages $2,182.00 $2,182.00 $2,182.00 $2,182.00 $2,182.00 $2,182.00 $2,182.00 $2,182.00 $2,182.00 $2,182.00 $2,182.00 $2,182.00
Book Sales–Direct $14.95 $14.95 $14.95 $14.95 $14.95 $14.95 $14.95 $14.95 $14.95 $14.95 $14.95 $14.95
Boo Sales–Whsl $5.98 $5.98 $5.98 $5.98 $5.98 $5.98 $5.98 $5.98 $5.98 $5.98 $5.98 $5.98
Booklet Sales–Direct $7.95 $7.95 $7.95 $7.95 $7.95 $7.95 $7.95 $7.95 $7.95 $7.95 $7.95 $7.95
Booklet Sales–Whsl $3.18 $3.18 $3.18 $3.18 $3.18 $3.18 $3.18 $3.18 $3.18 $3.18 $3.18 $3.18
Sales
Mag Subscript Sales 1 Yr $0 $84,750 $110,175 $127,125 $135,600 $135,600 $152,550 $152,550 $152,550 $152,550 $152,550 $169,500
Mag Subscript Sales 2 Yr $0 $0 $29,950 $29,950 $29,950 $29,950 $29,950 $29,950 $29,950 $29,950 $29,950 $29,950
Mag Subscript Whsl $21,250 $25,500 $29,750 $34,000 $34,000 $34,000 $34,000 $38,250 $42,500 $46,750 $42,500 $42,500
Newsstand Sales Whsl $0 $4,950 $0 $7,425 $0 $9,900 $0 $9,900 $0 $11,880 $0 $11,880
Ad Revenue Pages $0 $32,730 $0 $32,730 $0 $48,004 $0 $48,004 $0 $48,004 $0 $48,004
Book Sales–Direct $0 $0 $0 $22,425 $0 $29,900 $37,375 $52,325 $59,800 $59,800 $59,800 $59,800
Boo Sales–Whsl $0 $0 $0 $8,970 $11,960 $0 $8,970 $0 $0 $11,960 $0 $0
Booklet Sales–Direct $0 $0 $0 $0 $0 $11,925 $11,925 $15,900 $15,900 $19,875 $19,875 $19,875
Booklet Sales–Whsl $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Sales $21,250 $147,930 $169,875 $262,625 $211,510 $299,279 $274,770 $346,879 $300,700 $380,769 $304,675 $381,509
Direct Unit Costs Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
Mag Subscript Sales 1 Yr 0.00% $2.40 $2.40 $2.40 $2.40 $2.40 $2.40 $2.40 $2.40 $2.40 $2.40 $2.40 $2.40
Mag Subscript Sales 2 Yr 0.00% $4.80 $4.80 $4.80 $4.80 $4.80 $4.80 $4.80 $4.80 $4.80 $4.80 $4.80 $4.80
Mag Subscript Whsl 0.00% $2.40 $2.40 $2.40 $2.40 $2.40 $2.40 $2.40 $2.40 $2.40 $2.40 $2.40 $2.40
Newsstand Sales Whsl 0.00% $0.40 $0.40 $0.40 $0.40 $0.40 $0.40 $0.40 $0.40 $0.40 $0.40 $0.40 $0.40
Ad Revenue Pages 0.00% $637.00 $637.00 $637.00 $637.00 $763.00 $763.00 $763.00 $763.00 $916.00 $916.00 $916.00 $916.00
Book Sales–Direct 0.00% $2.99 $2.99 $2.99 $2.99 $2.99 $2.99 $2.99 $2.99 $2.99 $2.99 $2.99 $2.99
Boo Sales–Whsl 0.00% $2.99 $2.99 $2.99 $2.99 $2.99 $2.99 $2.99 $2.99 $2.99 $2.99 $2.99 $2.99
Booklet Sales–Direct 0.00% $1.59 $1.59 $1.59 $1.59 $1.59 $1.59 $1.59 $1.59 $1.59 $1.59 $1.59 $1.59
Booklet Sales–Whsl 0.00% $1.59 $1.59 $1.59 $1.59 $1.59 $1.59 $1.59 $1.59 $1.59 $1.59 $1.59 $1.59
Direct Cost of Sales
Mag Subscript Sales 1 Yr $0 $12,000 $15,600 $18,000 $19,200 $19,200 $21,600 $21,600 $21,600 $21,600 $21,600 $24,000
Mag Subscript Sales 2 Yr $0 $0 $4,800 $4,800 $4,800 $4,800 $4,800 $4,800 $4,800 $4,800 $4,800 $4,800
Mag Subscript Whsl $6,000 $7,200 $8,400 $9,600 $9,600 $9,600 $9,600 $10,800 $12,000 $13,200 $12,000 $12,000
Newsstand Sales Whsl $0 $2,000 $0 $3,000 $0 $4,000 $0 $4,000 $0 $4,800 $0 $4,800
Ad Revenue Pages $0 $9,555 $0 $9,555 $0 $16,786 $0 $16,786 $0 $20,152 $0 $20,152
Book Sales–Direct $0 $0 $0 $4,485 $0 $5,980 $7,475 $10,465 $11,960 $11,960 $11,960 $11,960
Boo Sales–Whsl $0 $0 $0 $4,485 $5,980 $0 $4,485 $0 $0 $5,980 $0 $0
Booklet Sales–Direct $0 $0 $0 $0 $0 $2,385 $2,385 $3,180 $3,180 $3,975 $3,975 $3,975
Booklet Sales–Whsl $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Direct Cost of Sales $6,000 $30,755 $28,800 $53,925 $39,580 $62,751 $50,345 $71,631 $53,540 $86,467 $54,335 $81,687
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
Production Personnel
Name or Title or Group $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Name or Title or Group $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
Sales and Marketing Personnel
Ad Sales Mgr. $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000
Subscription Mgr. $0 $0 $0 $0 $0 $0 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500
Subtotal $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $5,500 $5,500 $5,500 $5,500 $5,500 $5,500
General and Administrative Personnel
Red Brushwielder, CEO $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000
Ochre & Sienna Burnt, Exec. Editors $4,400 $4,400 $4,400 $4,400 $4,400 $4,400 $4,400 $4,400 $4,400 $4,400 $4,400 $4,400
John Crimson, CFO $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000
Exec. Asst. $0 $0 $0 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000
Timothy Clark, VP Corp. Dev. $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500
Subtotal $11,900 $11,900 $11,900 $13,900 $13,900 $13,900 $13,900 $13,900 $13,900 $13,900 $13,900 $13,900
Other Personnel
Art Director $4,400 $4,400 $4,400 $4,400 $4,400 $4,400 $4,400 $4,400 $4,400 $4,400 $4,400 $4,400
Freelance Artist $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500
Bookkeeper $450 $450 $450 $450 $450 $450 $450 $450 $450 $450 $450 $450
Subtotal $5,350 $5,350 $5,350 $5,350 $5,350 $5,350 $5,350 $5,350 $5,350 $5,350 $5,350 $5,350
Total People 8 8 8 8 9 9 10 10 10 10 10 10
Total Payroll $20,250 $20,250 $20,250 $22,250 $22,250 $22,250 $24,750 $24,750 $24,750 $24,750 $24,750 $24,750

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 $21,250 $147,930 $169,875 $262,625 $211,510 $299,279 $274,770 $346,879 $300,700 $380,769 $304,675 $381,509
Direct Cost of Sales $6,000 $30,755 $28,800 $53,925 $39,580 $62,751 $50,345 $71,631 $53,540 $86,467 $54,335 $81,687
Production Payroll $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Author’s Royalties: 15% $0 $0 $0 $4,709 $1,794 $6,274 $8,741 $10,234 $11,355 $13,745 $11,951 $11,951
Total Cost of Sales $6,000 $30,755 $28,800 $58,634 $41,374 $69,025 $59,086 $81,865 $64,895 $100,212 $66,286 $93,638
Gross Margin $15,250 $117,175 $141,075 $203,991 $170,136 $230,254 $215,685 $265,014 $235,805 $280,557 $238,389 $287,871
Gross Margin % 71.76% 79.21% 83.05% 77.67% 80.44% 76.94% 78.50% 76.40% 78.42% 73.68% 78.24% 75.46%
Operating Expenses
Sales and Marketing Expenses
Sales and Marketing Payroll $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $5,500 $5,500 $5,500 $5,500 $5,500 $5,500
Advertising/Promotion $3,000 $38,724 $3,000 $38,724 $3,000 $62,947 $4,800 $62,947 $4,800 $79,717 $4,800 $79,717
Travel $500 $500 $500 $500 $500 $500 $750 $750 $750 $750 $750 $750
Entertainment & Meals $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200
Miscellaneous $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 Sales and Marketing Expenses $7,700 $43,424 $7,700 $43,424 $7,700 $67,647 $12,250 $70,397 $12,250 $87,167 $12,250 $87,167
Sales and Marketing % 36.24% 29.35% 4.53% 16.53% 3.64% 22.60% 4.46% 20.29% 4.07% 22.89% 4.02% 22.85%
General and Administrative Expenses
General and Administrative Payroll $11,900 $11,900 $11,900 $13,900 $13,900 $13,900 $13,900 $13,900 $13,900 $13,900 $13,900 $13,900
Marketing/Promotion $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Leased Equipment $850 $850 $850 $850 $850 $850 $850 $850 $850 $850 $850 $850
Telephone $600 $600 $600 $600 $600 $600 $600 $600 $600 $600 $600 $600
Postage $300 $13,950 $300 $13,950 $300 $23,250 $300 $23,250 $300 $31,000 $300 $31,000
Rent $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500
Utilities $750 $750 $750 $750 $750 $750 $750 $750 $750 $750 $750 $750
Insurance $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000
Payroll Taxes 20% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other General and Administrative Expenses $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total General and Administrative Expenses $17,900 $31,550 $17,900 $33,550 $19,900 $42,850 $19,900 $42,850 $19,900 $50,600 $19,900 $50,600
General and Administrative % 84.24% 21.33% 10.54% 12.77% 9.41% 14.32% 7.24% 12.35% 6.62% 13.29% 6.53% 13.26%
Other Expenses:
Other Payroll $5,350 $5,350 $5,350 $5,350 $5,350 $5,350 $5,350 $5,350 $5,350 $5,350 $5,350 $5,350
Consultants $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other Expenses $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Other Expenses $5,350 $5,350 $5,350 $5,350 $5,350 $5,350 $5,350 $5,350 $5,350 $5,350 $5,350 $5,350
Other % 25.18% 3.62% 3.15% 2.04% 2.53% 1.79% 1.95% 1.54% 1.78% 1.41% 1.76% 1.40%
Total Operating Expenses $30,950 $80,324 $30,950 $82,324 $32,950 $115,847 $37,500 $118,597 $37,500 $143,117 $37,500 $143,117
Profit Before Interest and Taxes ($15,700) $36,851 $110,125 $121,667 $137,186 $114,407 $178,185 $146,417 $198,305 $137,440 $200,889 $144,754
EBITDA ($15,700) $36,851 $110,125 $121,667 $137,186 $114,407 $178,185 $146,417 $198,305 $137,440 $200,889 $144,754
Interest Expense $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Taxes Incurred ($4,710) $11,055 $33,038 $36,500 $41,156 $34,322 $53,455 $43,925 $59,492 $41,232 $60,267 $43,426
Net Profit ($10,990) $25,796 $77,088 $85,167 $96,030 $80,085 $124,729 $102,492 $138,814 $96,208 $140,622 $101,328
Net Profit/Sales -51.72% 17.44% 45.38% 32.43% 45.40% 26.76% 45.39% 29.55% 46.16% 25.27% 46.15% 26.56%

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 $19,125 $133,137 $152,888 $236,363 $190,359 $269,351 $247,293 $312,191 $270,630 $342,692 $274,208 $343,358
Cash from Receivables $0 $71 $2,547 $14,866 $17,297 $26,092 $21,444 $29,846 $27,717 $34,534 $30,337 $37,823
Subtotal Cash from Operations $19,125 $133,208 $155,435 $251,229 $207,656 $295,443 $268,737 $342,037 $298,347 $377,226 $304,544 $381,181
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 $19,125 $133,208 $155,435 $251,229 $207,656 $295,443 $268,737 $342,037 $298,347 $377,226 $304,544 $381,181
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 $20,250 $20,250 $20,250 $22,250 $22,250 $22,250 $24,750 $24,750 $24,750 $24,750 $24,750 $24,750
Bill Payments $620 $22,274 $127,157 $74,136 $179,333 $82,283 $218,739 $116,024 $238,858 $123,196 $289,628 $110,010
Subtotal Spent on Operations $20,870 $42,524 $147,407 $96,386 $201,583 $104,533 $243,489 $140,774 $263,608 $147,946 $314,378 $134,760
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 $20,870 $42,524 $147,407 $96,386 $201,583 $104,533 $243,489 $140,774 $263,608 $147,946 $314,378 $134,760
Net Cash Flow ($1,745) $90,684 $8,028 $154,843 $6,073 $190,910 $25,247 $201,263 $34,740 $229,280 ($9,834) $246,422
Cash Balance $65,255 $155,939 $163,967 $318,810 $324,883 $515,793 $541,040 $742,303 $777,043 $1,006,323 $996,489 $1,242,910

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 $67,000 $65,255 $155,939 $163,967 $318,810 $324,883 $515,793 $541,040 $742,303 $777,043 $1,006,323 $996,489 $1,242,910
Accounts Receivable $0 $2,125 $16,847 $31,287 $42,684 $46,538 $50,374 $56,407 $61,249 $63,602 $67,145 $67,275 $67,603
Inventory $0 $6,600 $33,831 $31,680 $59,318 $43,538 $69,026 $55,380 $78,794 $58,894 $95,114 $59,769 $89,856
Other Current Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Current Assets $67,000 $73,980 $206,617 $226,934 $420,811 $414,959 $635,193 $652,827 $882,346 $899,538 $1,168,581 $1,123,532 $1,400,369
Long-term Assets
Long-term Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Accumulated Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Long-term Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Assets $67,000 $73,980 $206,617 $226,934 $420,811 $414,959 $635,193 $652,827 $882,346 $899,538 $1,168,581 $1,123,532 $1,400,369
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 $17,970 $124,811 $68,041 $176,751 $74,869 $215,018 $107,923 $234,950 $113,329 $286,163 $100,492 $276,001
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 $17,970 $124,811 $68,041 $176,751 $74,869 $215,018 $107,923 $234,950 $113,329 $286,163 $100,492 $276,001
Long-term Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Liabilities $0 $17,970 $124,811 $68,041 $176,751 $74,869 $215,018 $107,923 $234,950 $113,329 $286,163 $100,492 $276,001
Paid-in Capital $150,000 $150,000 $150,000 $150,000 $150,000 $150,000 $150,000 $150,000 $150,000 $150,000 $150,000 $150,000 $150,000
Retained Earnings ($83,000) ($83,000) ($83,000) ($83,000) ($83,000) ($83,000) ($83,000) ($83,000) ($83,000) ($83,000) ($83,000) ($83,000) ($83,000)
Earnings $0 ($10,990) $14,806 $91,893 $177,060 $273,090 $353,175 $477,904 $580,396 $719,210 $815,418 $956,040 $1,057,368
Total Capital $67,000 $56,010 $81,806 $158,893 $244,060 $340,090 $420,175 $544,904 $647,396 $786,210 $882,418 $1,023,040 $1,124,368
Total Liabilities and Capital $67,000 $73,980 $206,617 $226,934 $420,811 $414,959 $635,193 $652,827 $882,346 $899,538 $1,168,581 $1,123,532 $1,400,369
Net Worth $67,000 $56,010 $81,806 $158,893 $244,060 $340,090 $420,175 $544,904 $647,396 $786,210 $882,418 $1,023,040 $1,124,367