Gastronome Gander's Gatherings
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 | |||||||||||||
Memberships | 0% | $0 | $0 | $0 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 |
Events | 0% | $0 | $0 | $0 | $2,000 | $2,500 | $2,750 | $3,500 | $4,000 | $4,500 | $4,500 | $5,000 | $5,000 |
Total Sales | $0 | $0 | $0 | $4,500 | $5,000 | $5,250 | $6,000 | $6,500 | $7,000 | $7,000 | $7,500 | $7,500 | |
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 | |
Memberships | $0 | $0 | $0 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | |
Events | $0 | $0 | $0 | $2,000 | $2,500 | $2,500 | $2,500 | $2,500 | $3,000 | $3,000 | $3,000 | $3,000 | |
Subtotal Direct Cost of Sales | $0 | $0 | $0 | $2,200 | $2,700 | $2,700 | $2,700 | $2,700 | $3,200 | $3,200 | $3,200 | $3,200 |
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 | ||
Trencherman Gander | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
Part-time assistant | 0% | $0 | $0 | $0 | $0 | $0 | $250 | $250 | $250 | $250 | $500 | $500 | $500 |
Others (mostly volunteers) | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
Total People | 1 | 1 | 1 | 1 | 1 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | |
Total Payroll | $0 | $0 | $0 | $0 | $0 | $250 | $250 | $250 | $250 | $500 | $500 | $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 | 5.00% | 5.00% | 5.00% | 5.00% | 5.00% | 5.00% | 5.00% | 5.00% | 5.00% | 5.00% | 5.00% | 5.00% | |
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 | $0 | $0 | $0 | $4,500 | $5,000 | $5,250 | $6,000 | $6,500 | $7,000 | $7,000 | $7,500 | $7,500 | |
Direct Cost of Sales | $0 | $0 | $0 | $2,200 | $2,700 | $2,700 | $2,700 | $2,700 | $3,200 | $3,200 | $3,200 | $3,200 | |
Other Costs of Sales | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
Total Cost of Sales | $0 | $0 | $0 | $2,200 | $2,700 | $2,700 | $2,700 | $2,700 | $3,200 | $3,200 | $3,200 | $3,200 | |
Gross Margin | $0 | $0 | $0 | $2,300 | $2,300 | $2,550 | $3,300 | $3,800 | $3,800 | $3,800 | $4,300 | $4,300 | |
Gross Margin % | 0.00% | 0.00% | 0.00% | 51.11% | 46.00% | 48.57% | 55.00% | 58.46% | 54.29% | 54.29% | 57.33% | 57.33% | |
Expenses | |||||||||||||
Payroll | $0 | $0 | $0 | $0 | $0 | $250 | $250 | $250 | $250 | $500 | $500 | $500 | |
Sales and Marketing and Related Expenses | $0 | $1,500 | $2,350 | $1,600 | $750 | $600 | $500 | $500 | $500 | $250 | $250 | $250 | |
Depreciation | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
Rent | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
Utilities | $30 | $30 | $30 | $30 | $30 | $30 | $30 | $30 | $30 | $30 | $30 | $30 | |
Insurance | $0 | $380 | $380 | $380 | $380 | $380 | $380 | $380 | $380 | $380 | $380 | $380 | |
Payroll Taxes | 15% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
Mailing Expense | $37 | $37 | $37 | $50 | $50 | $65 | $65 | $65 | $70 | $70 | $90 | $90 | |
Credit Card Merchant Fees | $0 | $0 | $0 | $135 | $150 | $158 | $180 | $195 | $210 | $210 | $225 | $225 | |
Website Maintanence – Web Master | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
Website Hosting & Fees | $40 | $40 | $40 | $107 | $115 | $119 | $130 | $137 | $145 | $145 | $152 | $152 | |
Telecomm & DSL | 15% | $80 | $80 | $80 | $80 | $80 | $80 | $80 | $80 | $80 | $80 | $80 | $80 |
Office Expenses | $500 | $300 | $200 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | |
Total Operating Expenses | $687 | $2,367 | $3,117 | $2,482 | $1,655 | $1,781 | $1,715 | $1,737 | $1,765 | $1,765 | $1,807 | $1,807 | |
Profit Before Interest and Taxes | ($687) | ($2,367) | ($3,117) | ($182) | $645 | $769 | $1,585 | $2,063 | $2,035 | $2,035 | $2,493 | $2,493 | |
EBITDA | ($687) | ($2,367) | ($3,117) | ($182) | $645 | $769 | $1,585 | $2,063 | $2,035 | $2,035 | $2,493 | $2,493 | |
Interest Expense | $63 | $63 | $63 | $63 | $63 | $63 | $63 | $63 | $63 | $63 | $63 | $63 | |
Taxes Incurred | ($225) | ($729) | ($954) | ($73) | $175 | $212 | $457 | $600 | $592 | $592 | $729 | $729 | |
Net Profit | ($525) | ($1,701) | ($2,226) | ($171) | $408 | $494 | $1,066 | $1,400 | $1,381 | $1,381 | $1,701 | $1,701 | |
Net Profit/Sales | 0.00% | 0.00% | 0.00% | -3.81% | 8.16% | 9.42% | 17.76% | 21.54% | 19.73% | 19.73% | 22.68% | 22.68% |
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 | $0 | $0 | $0 | $4,500 | $5,000 | $5,250 | $6,000 | $6,500 | $7,000 | $7,000 | $7,500 | $7,500 | |
Subtotal Cash from Operations | $0 | $0 | $0 | $4,500 | $5,000 | $5,250 | $6,000 | $6,500 | $7,000 | $7,000 | $7,500 | $7,500 | |
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 | $0 | $0 | $0 | $4,500 | $5,000 | $5,250 | $6,000 | $6,500 | $7,000 | $7,000 | $7,500 | $7,500 | |
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 | $0 | $0 | $0 | $0 | $0 | $250 | $250 | $250 | $250 | $500 | $500 | $500 | |
Bill Payments | $133 | $564 | $1,718 | $2,307 | $4,669 | $4,589 | $4,512 | $4,690 | $4,867 | $5,361 | $5,125 | $5,299 | |
Subtotal Spent on Operations | $133 | $564 | $1,718 | $2,307 | $4,669 | $4,839 | $4,762 | $4,940 | $5,117 | $5,861 | $5,625 | $5,799 | |
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 | $133 | $564 | $1,718 | $2,307 | $4,669 | $4,839 | $4,762 | $4,940 | $5,117 | $5,861 | $5,625 | $5,799 | |
Net Cash Flow | ($133) | ($564) | ($1,718) | $2,193 | $331 | $411 | $1,238 | $1,560 | $1,883 | $1,139 | $1,875 | $1,701 | |
Cash Balance | $11,751 | $11,187 | $9,469 | $11,661 | $11,993 | $12,403 | $13,642 | $15,202 | $17,085 | $18,224 | $20,099 | $21,800 |
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 | $11,884 | $11,751 | $11,187 | $9,469 | $11,661 | $11,993 | $12,403 | $13,642 | $15,202 | $17,085 | $18,224 | $20,099 | $21,800 |
Other Current Assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
Total Current Assets | $11,884 | $11,751 | $11,187 | $9,469 | $11,661 | $11,993 | $12,403 | $13,642 | $15,202 | $17,085 | $18,224 | $20,099 | $21,800 |
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 | $11,884 | $11,751 | $11,187 | $9,469 | $11,661 | $11,993 | $12,403 | $13,642 | $15,202 | $17,085 | $18,224 | $20,099 | $21,800 |
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 | $116 | $507 | $1,644 | $2,151 | $4,516 | $4,439 | $4,355 | $4,528 | $4,688 | $5,190 | $4,949 | $5,122 | $5,122 |
Current Borrowing | $15,000 | $15,000 | $15,000 | $15,000 | $15,000 | $15,000 | $15,000 | $15,000 | $15,000 | $15,000 | $15,000 | $15,000 | $15,000 |
Other Current Liabilities | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
Subtotal Current Liabilities | $15,116 | $15,507 | $16,644 | $17,151 | $19,516 | $19,439 | $19,355 | $19,528 | $19,688 | $20,190 | $19,949 | $20,122 | $20,122 |
Long-term Liabilities | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
Total Liabilities | $15,116 | $15,507 | $16,644 | $17,151 | $19,516 | $19,439 | $19,355 | $19,528 | $19,688 | $20,190 | $19,949 | $20,122 | $20,122 |
Paid-in Capital | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 |
Retained Earnings | ($13,232) | ($13,232) | ($13,232) | ($13,232) | ($13,232) | ($13,232) | ($13,232) | ($13,232) | ($13,232) | ($13,232) | ($13,232) | ($13,232) | ($13,232) |
Earnings | $0 | ($525) | ($2,225) | ($4,451) | ($4,622) | ($4,215) | ($3,720) | ($2,654) | ($1,254) | $126 | $1,507 | $3,208 | $4,909 |
Total Capital | ($3,232) | ($3,757) | ($5,457) | ($7,683) | ($7,854) | ($7,447) | ($6,952) | ($5,886) | ($4,486) | ($3,106) | ($1,725) | ($24) | $1,677 |
Total Liabilities and Capital | $11,884 | $11,751 | $11,187 | $9,469 | $11,661 | $11,993 | $12,403 | $13,642 | $15,202 | $17,085 | $18,224 | $20,099 | $21,800 |
Net Worth | ($3,232) | ($3,757) | ($5,457) | ($7,683) | ($7,854) | ($7,447) | ($6,952) | ($5,886) | ($4,486) | ($3,106) | ($1,725) | ($24) | $1,677 |