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Massage Tools

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
Massage Tool 0% $1,062 $1,322 $1,966 $3,346 $5,664 $7,538 $8,206 $9,922 $11,040 $13,560 $14,066 $11,140
Massage Tool Deluxe 0% $1,886 $2,506 $2,502 $4,462 $6,352 $7,122 $7,346 $9,348 $11,520 $13,674 $14,290 $13,100
Total Sales $2,948 $3,828 $4,468 $7,808 $12,016 $14,660 $15,552 $19,270 $22,560 $27,234 $28,356 $24,240
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
Massage Tool $531 $661 $983 $1,673 $2,832 $3,769 $4,103 $4,961 $5,520 $6,780 $7,033 $5,570
Massage Tool Deluxe $754 $1,002 $1,001 $1,785 $2,541 $2,849 $2,938 $3,739 $4,608 $5,470 $5,716 $5,240
Subtotal Direct Cost of Sales $1,285 $1,663 $1,984 $3,458 $5,373 $6,618 $7,041 $8,700 $10,128 $12,250 $12,749 $10,810
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
Ron Tickman, President & Owner 0% $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $100
Katherine Allen, Sales Rep 0% $100 $150 $200 $250 $300 $350 $400 $450 $500 $550 $600 $650
Other 0% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total People 0 0 0 0 0 0 0 0 0 0 0 0
Total Payroll $200 $250 $300 $350 $400 $450 $500 $550 $600 $650 $700 $750

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 $2,948 $3,828 $4,468 $7,808 $12,016 $14,660 $15,552 $19,270 $22,560 $27,234 $28,356 $24,240
Direct Cost of Sales $1,285 $1,663 $1,984 $3,458 $5,373 $6,618 $7,041 $8,700 $10,128 $12,250 $12,749 $10,810
Other Costs of Goods $0 $1 $1 $1 $1 $1 $1 $1 $1 $1 $1 $1
Total Cost of Sales $1,285 $1,664 $1,985 $3,459 $5,374 $6,619 $7,042 $8,701 $10,129 $12,251 $12,750 $10,811
Gross Margin $1,663 $2,164 $2,483 $4,349 $6,642 $8,041 $8,510 $10,569 $12,431 $14,983 $15,606 $13,429
Gross Margin % 56.40% 56.52% 55.58% 55.70% 55.28% 54.85% 54.72% 54.85% 55.10% 55.02% 55.04% 55.40%
Expenses
Payroll $200 $250 $300 $350 $400 $450 $500 $550 $600 $650 $700 $750
Sales and Marketing and Other Expenses $1,200 $600 $600 $600 $600 $600 $600 $600 $600 $600 $600 $600
Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Rent $850 $850 $850 $850 $850 $850 $850 $850 $850 $850 $850 $850
Utilities $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200
Insurance $350 $350 $350 $350 $350 $350 $350 $350 $350 $350 $350 $350
Payroll Taxes 15% $30 $38 $45 $53 $60 $68 $75 $83 $90 $98 $105 $113
Commission $147 $191 $223 $390 $601 $733 $778 $964 $1,128 $1,362 $1,418 $1,212
Total Operating Expenses $2,977 $2,479 $2,568 $2,793 $3,061 $3,251 $3,353 $3,596 $3,818 $4,109 $4,223 $4,075
Profit Before Interest and Taxes ($1,315) ($315) ($85) $1,556 $3,581 $4,791 $5,157 $6,973 $8,613 $10,874 $11,383 $9,355
EBITDA ($1,315) ($315) ($85) $1,556 $3,581 $4,791 $5,157 $6,973 $8,613 $10,874 $11,383 $9,355
Interest Expense ($2) ($4) ($6) ($8) ($10) ($13) ($15) ($17) ($19) ($21) ($23) ($25)
Taxes Incurred ($394) ($93) ($24) $469 $1,078 $1,441 $1,551 $2,097 $2,590 $3,269 $3,422 $2,814
Net Profit ($919) ($218) ($55) $1,095 $2,514 $3,362 $3,620 $4,893 $6,042 $7,627 $7,984 $6,566
Net Profit/Sales -31.17% -5.69% -1.24% 14.03% 20.92% 22.93% 23.28% 25.39% 26.78% 28.00% 28.16% 27.09%

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 $2,948 $3,828 $4,468 $7,808 $12,016 $14,660 $15,552 $19,270 $22,560 $27,234 $28,356 $24,240
Subtotal Cash from Operations $2,948 $3,828 $4,468 $7,808 $12,016 $14,660 $15,552 $19,270 $22,560 $27,234 $28,356 $24,240
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 $2,948 $3,828 $4,468 $7,808 $12,016 $14,660 $15,552 $19,270 $22,560 $27,234 $28,356 $24,240
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 $200 $250 $300 $350 $400 $450 $500 $550 $600 $650 $700 $750
Bill Payments $79 $2,373 $2,136 $2,401 $7,236 $11,242 $12,207 $12,023 $15,713 $17,615 $21,256 $20,040
Subtotal Spent on Operations $279 $2,623 $2,436 $2,751 $7,636 $11,692 $12,707 $12,573 $16,313 $18,265 $21,956 $20,790
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 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250
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 $529 $2,873 $2,686 $3,001 $7,886 $11,942 $12,957 $12,823 $16,563 $18,515 $22,206 $21,040
Net Cash Flow $2,419 $955 $1,782 $4,807 $4,130 $2,718 $2,595 $6,447 $5,997 $8,719 $6,150 $3,200
Cash Balance $15,119 $16,073 $17,855 $22,662 $26,792 $29,510 $32,106 $38,553 $44,549 $53,268 $59,419 $62,619
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 $12,700 $15,119 $16,073 $17,855 $22,662 $26,792 $29,510 $32,106 $38,553 $44,549 $53,268 $59,419 $62,619
Inventory $8,000 $6,715 $5,051 $3,067 $3,804 $5,910 $7,280 $7,746 $9,570 $11,141 $13,475 $14,024 $11,891
Other Current Assets $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000
Total Current Assets $25,700 $26,833 $26,125 $25,923 $31,466 $37,702 $41,790 $44,851 $53,123 $60,690 $71,743 $78,443 $79,510
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 $25,700 $26,833 $26,125 $25,923 $31,466 $37,702 $41,790 $44,851 $53,123 $60,690 $71,743 $78,443 $79,510
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 $2,302 $2,061 $2,165 $6,862 $10,835 $11,810 $11,501 $15,130 $16,905 $20,582 $19,547 $14,298
Current Borrowing $0 ($250) ($500) ($750) ($1,000) ($1,250) ($1,500) ($1,750) ($2,000) ($2,250) ($2,500) ($2,750) ($3,000)
Other Current Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Current Liabilities $0 $2,052 $1,561 $1,415 $5,862 $9,585 $10,310 $9,751 $13,130 $14,655 $18,082 $16,797 $11,298
Long-term Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Liabilities $0 $2,052 $1,561 $1,415 $5,862 $9,585 $10,310 $9,751 $13,130 $14,655 $18,082 $16,797 $11,298
Paid-in Capital $45,000 $45,000 $45,000 $45,000 $45,000 $45,000 $45,000 $45,000 $45,000 $45,000 $45,000 $45,000 $45,000
Retained Earnings ($19,300) ($19,300) ($19,300) ($19,300) ($19,300) ($19,300) ($19,300) ($19,300) ($19,300) ($19,300) ($19,300) ($19,300) ($19,300)
Earnings $0 ($919) ($1,137) ($1,192) ($97) $2,418 $5,780 $9,400 $14,293 $20,335 $27,961 $35,946 $42,511
Total Capital $25,700 $24,781 $24,563 $24,508 $25,603 $28,118 $31,480 $35,100 $39,993 $46,035 $53,661 $61,646 $68,211
Total Liabilities and Capital $25,700 $26,833 $26,125 $25,923 $31,466 $37,702 $41,790 $44,851 $53,123 $60,690 $71,743 $78,443 $79,510
Net Worth $25,700 $24,781 $24,563 $24,508 $25,603 $28,118 $31,480 $35,100 $39,993 $46,035 $53,661 $61,646 $68,211