ExpectingUcom
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 | |||||||||||||
| t-shirts – www.ExpectingU.com | 5% | 0 | 0 | 0 | 2,000 | 2,400 | 1,500 | 1,000 | 500 | 1,200 | 1,000 | 1,000 | 1,000 |
| t-shirts – eBay Store | 5% | 1,000 | 1,500 | 2,000 | 3,000 | 3,600 | 2,500 | 2,000 | 1,500 | 1,800 | 2,000 | 2,000 | 2,000 |
| Total Unit Sales | 1,000 | 1,500 | 2,000 | 5,000 | 6,000 | 4,000 | 3,000 | 2,000 | 3,000 | 3,000 | 3,000 | 3,000 | |
| 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 | |
| t-shirts – www.ExpectingU.com | $29.99 | $29.99 | $29.99 | $29.99 | $29.99 | $29.99 | $29.99 | $29.99 | $29.99 | $29.99 | $29.99 | $29.99 | |
| t-shirts – eBay Store | $29.99 | $29.99 | $29.99 | $29.99 | $29.99 | $29.99 | $29.99 | $29.99 | $29.99 | $29.99 | $29.99 | $29.99 | |
| Sales | |||||||||||||
| t-shirts – www.ExpectingU.com | $0 | $0 | $0 | $59,980 | $71,976 | $44,985 | $29,990 | $14,995 | $35,988 | $29,990 | $29,990 | $29,990 | |
| t-shirts – eBay Store | $29,990 | $44,985 | $59,980 | $89,970 | $107,964 | $74,975 | $59,980 | $44,985 | $53,982 | $59,980 | $59,980 | $59,980 | |
| Total Sales | $29,990 | $44,985 | $59,980 | $149,950 | $179,940 | $119,960 | $89,970 | $59,980 | $89,970 | $89,970 | $89,970 | $89,970 | |
| 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 | |
| t-shirts – www.ExpectingU.com | 25.00% | $7.50 | $7.50 | $7.50 | $7.50 | $7.50 | $7.50 | $7.50 | $7.50 | $7.50 | $7.50 | $7.50 | $7.50 |
| t-shirts – eBay Store | 25.00% | $7.50 | $7.50 | $7.50 | $7.50 | $7.50 | $7.50 | $7.50 | $7.50 | $7.50 | $7.50 | $7.50 | $7.50 |
| Direct Cost of Sales | |||||||||||||
| t-shirts – www.ExpectingU.com | $0 | $0 | $0 | $14,995 | $17,994 | $11,246 | $7,498 | $3,749 | $8,997 | $7,498 | $7,498 | $7,498 | |
| t-shirts – eBay Store | $7,500 | $11,246 | $14,995 | $22,493 | $26,991 | $18,744 | $14,995 | $11,246 | $13,496 | $14,995 | $14,995 | $14,995 | |
| Subtotal Direct Cost of Sales | $7,500 | $11,246 | $14,995 | $37,488 | $44,985 | $29,990 | $22,493 | $14,995 | $22,493 | $22,493 | $22,493 | $22,493 | |
| 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 | ||
| Owner | 0% | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 |
| Fulfillment Representative 1 | 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 |
| Fulfillment Representative 2 | 0% | $0 | $0 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 |
| Total People | 2 | 2 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | |
| Total Payroll | $4,000 | $4,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | |
| 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 | $29,990 | $44,985 | $59,980 | $149,950 | $179,940 | $119,960 | $89,970 | $59,980 | $89,970 | $89,970 | $89,970 | $89,970 | |
| Direct Cost of Sales | $7,500 | $11,246 | $14,995 | $37,488 | $44,985 | $29,990 | $22,493 | $14,995 | $22,493 | $22,493 | $22,493 | $22,493 | |
| eBay fees (eBay sales only) | 5% | $1,924 | $2,887 | $3,849 | $5,773 | $6,928 | $4,811 | $3,849 | $2,887 | $3,464 | $3,849 | $3,849 | $3,849 |
| PayPal fees (all sales) | 3% | $1,170 | $1,755 | $2,100 | $5,249 | $6,299 | $4,199 | $3,149 | $2,100 | $3,149 | $3,149 | $3,149 | $3,149 |
| Total Cost of Sales | $10,594 | $15,888 | $20,944 | $48,510 | $58,212 | $39,000 | $29,491 | $19,982 | $29,106 | $29,491 | $29,491 | $29,491 | |
| Gross Margin | $19,396 | $29,097 | $39,036 | $101,441 | $121,728 | $80,960 | $60,480 | $39,998 | $60,865 | $60,480 | $60,480 | $60,480 | |
| Gross Margin % | 64.67% | 64.68% | 65.08% | 67.65% | 67.65% | 67.49% | 67.22% | 66.69% | 67.65% | 67.22% | 67.22% | 67.22% | |
| Expenses | |||||||||||||
| Payroll | $4,000 | $4,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | |
| Marketing/Promotion | $10,000 | $15,000 | $20,000 | $20,000 | $20,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | |
| Depreciation | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Web Design and Maintenance | $1,000 | $1,000 | $4,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | |
| Payroll Taxes | 15% | $600 | $600 | $750 | $750 | $750 | $750 | $750 | $750 | $750 | $750 | $750 | $750 |
| Other | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | |
| Total Operating Expenses | $17,600 | $22,600 | $31,750 | $30,750 | $30,750 | $15,750 | $15,750 | $15,750 | $15,750 | $15,750 | $15,750 | $15,750 | |
| Profit Before Interest and Taxes | $1,796 | $6,497 | $7,286 | $70,691 | $90,978 | $65,210 | $44,730 | $24,248 | $45,115 | $44,730 | $44,730 | $44,730 | |
| EBITDA | $1,796 | $6,497 | $7,286 | $70,691 | $90,978 | $65,210 | $44,730 | $24,248 | $45,115 | $44,730 | $44,730 | $44,730 | |
| Interest Expense | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Taxes Incurred | $539 | $1,949 | $2,186 | $21,207 | $27,293 | $19,563 | $13,419 | $7,274 | $13,534 | $13,419 | $13,419 | $13,419 | |
| Net Profit | $1,257 | $4,548 | $5,100 | $49,483 | $63,685 | $45,647 | $31,311 | $16,974 | $31,580 | $31,311 | $31,311 | $31,311 | |
| Net Profit/Sales | 4.19% | 10.11% | 8.50% | 33.00% | 35.39% | 38.05% | 34.80% | 28.30% | 35.10% | 34.80% | 34.80% | 34.80% | |
| 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 | $29,990 | $44,985 | $59,980 | $149,950 | $179,940 | $119,960 | $89,970 | $59,980 | $89,970 | $89,970 | $89,970 | $89,970 | |
| Subtotal Cash from Operations | $29,990 | $44,985 | $59,980 | $149,950 | $179,940 | $119,960 | $89,970 | $59,980 | $89,970 | $89,970 | $89,970 | $89,970 | |
| 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 | $29,990 | $44,985 | $59,980 | $149,950 | $179,940 | $119,960 | $89,970 | $59,980 | $89,970 | $89,970 | $89,970 | $89,970 | |
| 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 | $4,000 | $4,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | |
| Bill Payments | $574 | $17,498 | $25,972 | $50,932 | $117,986 | $116,605 | $54,046 | $45,640 | $31,522 | $60,646 | $53,659 | $53,659 | |
| Subtotal Spent on Operations | $4,574 | $21,498 | $30,972 | $55,932 | $122,986 | $121,605 | $59,046 | $50,640 | $36,522 | $65,646 | $58,659 | $58,659 | |
| 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 | $4,574 | $21,498 | $30,972 | $55,932 | $122,986 | $121,605 | $59,046 | $50,640 | $36,522 | $65,646 | $58,659 | $58,659 | |
| Net Cash Flow | $25,416 | $23,487 | $29,008 | $94,018 | $56,954 | ($1,645) | $30,924 | $9,340 | $53,448 | $24,324 | $31,311 | $31,311 | |
| Cash Balance | $31,416 | $54,902 | $83,910 | $177,928 | $234,883 | $233,237 | $264,161 | $273,501 | $326,950 | $351,273 | $382,584 | $413,895 | |
| 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 | $6,000 | $31,416 | $54,902 | $83,910 | $177,928 | $234,883 | $233,237 | $264,161 | $273,501 | $326,950 | $351,273 | $382,584 | $413,895 |
| Inventory | $35,000 | $27,500 | $16,254 | $14,995 | $37,488 | $44,985 | $29,990 | $22,493 | $14,995 | $22,493 | $22,493 | $22,493 | $22,493 |
| Other Current Assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Current Assets | $41,000 | $58,916 | $71,156 | $98,905 | $215,416 | $279,868 | $263,227 | $286,654 | $288,496 | $349,442 | $373,766 | $405,076 | $436,387 |
| 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 | $41,000 | $58,916 | $71,156 | $98,905 | $215,416 | $279,868 | $263,227 | $286,654 | $288,496 | $349,442 | $373,766 | $405,076 | $436,387 |
| 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 | $16,658 | $24,351 | $47,000 | $114,027 | $114,794 | $52,507 | $44,623 | $29,492 | $58,858 | $51,871 | $51,871 | $51,871 |
| 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 | $16,658 | $24,351 | $47,000 | $114,027 | $114,794 | $52,507 | $44,623 | $29,492 | $58,858 | $51,871 | $51,871 | $51,871 |
| Long-term Liabilities | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Liabilities | $0 | $16,658 | $24,351 | $47,000 | $114,027 | $114,794 | $52,507 | $44,623 | $29,492 | $58,858 | $51,871 | $51,871 | $51,871 |
| Paid-in Capital | $63,750 | $63,750 | $63,750 | $63,750 | $63,750 | $63,750 | $63,750 | $63,750 | $63,750 | $63,750 | $63,750 | $63,750 | $63,750 |
| Retained Earnings | ($22,750) | ($22,750) | ($22,750) | ($22,750) | ($22,750) | ($22,750) | ($22,750) | ($22,750) | ($22,750) | ($22,750) | ($22,750) | ($22,750) | ($22,750) |
| Earnings | $0 | $1,257 | $5,805 | $10,905 | $60,388 | $124,073 | $169,720 | $201,031 | $218,004 | $249,584 | $280,895 | $312,206 | $343,516 |
| Total Capital | $41,000 | $42,257 | $46,805 | $51,905 | $101,388 | $165,073 | $210,720 | $242,031 | $259,004 | $290,584 | $321,895 | $353,206 | $384,516 |
| Total Liabilities and Capital | $41,000 | $58,916 | $71,156 | $98,905 | $215,416 | $279,868 | $263,227 | $286,654 | $288,496 | $349,442 | $373,766 | $405,076 | $436,387 |
| Net Worth | $41,000 | $42,257 | $46,805 | $51,905 | $101,388 | $165,073 | $210,720 | $242,031 | $259,004 | $290,584 | $321,895 | $353,206 | $384,516 |
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