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The Bottlecap

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
Specialty Microbrewed Beer 0% 2,356 2,592 2,851 3,136 3,449 3,794 4,174 4,591 5,050 5,555 6,111 6,722
Normal Microbrewed Beer 0% 1,984 2,182 2,401 2,641 2,905 3,195 3,515 3,866 4,253 4,678 5,146 5,661
Domestic Beer 0% 1,860 2,046 2,251 2,476 2,723 2,996 3,295 3,625 3,987 4,386 4,824 5,307
Other 0% 0 0 0 0 0 0 0 0 0 0 0 0
Total Unit Sales 6,200 6,820 7,502 8,252 9,077 9,985 10,984 12,082 13,290 14,619 16,081 17,689
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
Specialty Microbrewed Beer $3.25 $3.25 $3.25 $3.25 $3.25 $3.25 $3.25 $3.25 $3.25 $3.25 $3.25 $3.25
Normal Microbrewed Beer $3.00 $3.00 $3.00 $3.00 $3.00 $3.00 $3.00 $3.00 $3.00 $3.00 $3.00 $3.00
Domestic Beer $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 $2.50
Other $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Sales
Specialty Microbrewed Beer $7,657 $8,423 $9,265 $10,191 $11,211 $12,332 $13,565 $14,921 $16,413 $18,055 $19,860 $21,846
Normal Microbrewed Beer $5,952 $6,547 $7,202 $7,922 $8,714 $9,586 $10,544 $11,599 $12,759 $14,035 $15,438 $16,982
Domestic Beer $4,650 $5,115 $5,627 $6,189 $6,808 $7,489 $8,238 $9,062 $9,968 $10,964 $12,061 $13,267
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Sales $18,259 $20,085 $22,093 $24,303 $26,733 $29,406 $32,347 $35,582 $39,140 $43,054 $47,359 $52,095
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
Specialty Microbrewed Beer 0.00% $0.81 $0.81 $0.81 $0.81 $0.81 $0.81 $0.81 $0.81 $0.81 $0.81 $0.81 $0.81
Normal Microbrewed Beer 0.00% $0.65 $0.65 $0.65 $0.65 $0.65 $0.65 $0.65 $0.65 $0.65 $0.65 $0.65 $0.65
Domestic Beer 0.00% $0.48 $0.48 $0.48 $0.48 $0.48 $0.48 $0.48 $0.48 $0.48 $0.48 $0.48 $0.48
Other 0.00% $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Direct Cost of Sales
Specialty Microbrewed Beer $1,908 $2,099 $2,309 $2,540 $2,794 $3,073 $3,381 $3,719 $4,091 $4,500 $4,950 $5,445
Normal Microbrewed Beer $1,290 $1,419 $1,560 $1,716 $1,888 $2,077 $2,285 $2,513 $2,764 $3,041 $3,345 $3,679
Domestic Beer $893 $982 $1,080 $1,188 $1,307 $1,438 $1,582 $1,740 $1,914 $2,105 $2,316 $2,547
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Direct Cost of Sales $4,091 $4,500 $4,950 $5,445 $5,989 $6,588 $7,247 $7,972 $8,769 $9,646 $10,610 $11,671
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
Manager $1,640 $1,640 $1,640 $1,640 $1,640 $1,640 $1,640 $1,640 $1,640 $1,640 $1,640 $1,640
Part-Time Employee 1 $533 $533 $533 $533 $533 $533 $533 $533 $533 $533 $533 $533
Part-Time Employee 2 $533 $533 $533 $533 $533 $533 $533 $533 $533 $533 $533 $533
Part-Time Employee 3 $533 $533 $533 $533 $533 $533 $533 $533 $533 $533 $533 $533
Part-Time Employee 4 $533 $533 $533 $533 $533 $533 $533 $533 $533 $533 $533 $533
Part-Time Employee 5 $533 $533 $533 $533 $533 $533 $533 $533 $533 $533 $533 $533
Part-Time Employee 6 $533 $533 $533 $533 $533 $533 $533 $533 $533 $533 $533 $533
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal $4,838 $4,838 $4,838 $4,838 $4,838 $4,838 $4,838 $4,838 $4,838 $4,838 $4,838 $4,838
Sales and Marketing Personnel
Name or title $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other $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
General and Administrative Personnel
Dashiell Lavine (Part-Owner) $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000
Tyler Vogel (Part-Owner) $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000
Other Personnel
Name or title $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other $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
Total People 0 0 0 0 0 0 0 0 0 0 0 0
Total Payroll $8,838 $8,838 $8,838 $8,838 $8,838 $8,838 $8,838 $8,838 $8,838 $8,838 $8,838 $8,838

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% 25.00% 25.00% 25.00% 25.00% 25.00% 25.00% 25.00% 25.00% 25.00% 25.00% 25.00%
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 $18,259 $20,085 $22,093 $24,303 $26,733 $29,406 $32,347 $35,582 $39,140 $43,054 $47,359 $52,095
Direct Cost of Sales $4,091 $4,500 $4,950 $5,445 $5,989 $6,588 $7,247 $7,972 $8,769 $9,646 $10,610 $11,671
Production Payroll $4,838 $4,838 $4,838 $4,838 $4,838 $4,838 $4,838 $4,838 $4,838 $4,838 $4,838 $4,838
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 Cost of Sales $10,929 $11,338 $11,788 $12,283 $12,827 $13,426 $14,085 $14,810 $15,607 $16,484 $17,448 $18,509
Gross Margin $7,330 $8,747 $10,306 $12,020 $13,906 $15,980 $18,262 $20,772 $23,533 $26,570 $29,911 $33,586
Gross Margin % 40.15% 43.55% 46.65% 49.46% 52.02% 54.34% 56.46% 58.38% 60.13% 61.71% 63.16% 64.47%
Operating Expenses
Sales and Marketing Expenses
Sales and Marketing Payroll $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Advertising/Promotion $5,000 $4,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000
Miscellaneous $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500
Total Sales and Marketing Expenses $5,500 $4,500 $3,500 $3,500 $3,500 $3,500 $3,500 $3,500 $3,500 $3,500 $3,500 $3,500
Sales and Marketing % 30.12% 22.40% 15.84% 14.40% 13.09% 11.90% 10.82% 9.84% 8.94% 8.13% 7.39% 6.72%
General and Administrative Expenses
General and Administrative Payroll $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000
Sales and Marketing and Other Expenses $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 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Utilities $750 $750 $750 $750 $750 $750 $750 $750 $750 $750 $750 $750
Insurance $700 $700 $700 $700 $700 $700 $700 $700 $700 $700 $700 $700
Rent $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500
Payroll Taxes 15% $1,326 $1,326 $1,326 $1,326 $1,326 $1,326 $1,326 $1,326 $1,326 $1,326 $1,326 $1,326
Other General and Administrative Expenses $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total General and Administrative Expenses $8,276 $8,276 $8,276 $8,276 $8,276 $8,276 $8,276 $8,276 $8,276 $8,276 $8,276 $8,276
General and Administrative % 45.32% 41.20% 37.46% 34.05% 30.96% 28.14% 25.58% 23.26% 21.14% 19.22% 17.47% 15.89%
Other Expenses:
Other Payroll $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Consultants $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Contract/Consultants $1,000 $1,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Other Expenses $1,000 $1,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other % 5.48% 4.98% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Total Operating Expenses $14,776 $13,776 $11,776 $11,776 $11,776 $11,776 $11,776 $11,776 $11,776 $11,776 $11,776 $11,776
Profit Before Interest and Taxes ($7,445) ($5,029) ($1,470) $244 $2,130 $4,204 $6,486 $8,996 $11,757 $14,794 $18,135 $21,810
EBITDA ($7,445) ($5,029) ($1,470) $244 $2,130 $4,204 $6,486 $8,996 $11,757 $14,794 $18,135 $21,810
Interest Expense $0 $0 $0 $0 $17 $17 $17 $8 $8 $8 $0 $0
Taxes Incurred ($2,234) ($1,257) ($368) $61 $528 $1,047 $1,617 $2,247 $2,937 $3,696 $4,534 $5,452
Net Profit ($5,212) ($3,771) ($1,103) $183 $1,585 $3,141 $4,852 $6,741 $8,812 $11,089 $13,601 $16,357
Net Profit/Sales -28.54% -18.78% -4.99% 0.75% 5.93% 10.68% 15.00% 18.94% 22.51% 25.76% 28.72% 31.40%

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 $18,259 $20,085 $22,093 $24,303 $26,733 $29,406 $32,347 $35,582 $39,140 $43,054 $47,359 $52,095
Subtotal Cash from Operations $18,259 $20,085 $22,093 $24,303 $26,733 $29,406 $32,347 $35,582 $39,140 $43,054 $47,359 $52,095
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 $2,000 $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 $3,000 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Cash Received $18,259 $20,085 $22,093 $27,303 $28,733 $29,406 $32,347 $35,582 $39,140 $43,054 $47,359 $52,095
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 $8,838 $8,838 $8,838 $8,838 $8,838 $8,838 $8,838 $8,838 $8,838 $8,838 $8,838 $8,838
Bill Payments $595 $17,773 $15,448 $14,885 $15,862 $16,948 $18,130 $19,429 $20,852 $22,425 $24,154 $26,050
Subtotal Spent on Operations $9,433 $26,611 $24,286 $23,723 $24,700 $25,786 $26,968 $28,267 $29,690 $31,263 $32,992 $34,888
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 $1,000 $0 $0 $1,000 $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 $5,000 $0 $0 $5,000 $0 $0 $0 $20,000 $0 $0 $20,000 $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 $14,433 $26,611 $24,286 $28,723 $24,700 $25,786 $26,968 $49,267 $29,690 $31,263 $53,992 $34,888
Net Cash Flow $3,826 ($6,526) ($2,192) ($1,421) $4,033 $3,620 $5,379 ($13,685) $9,450 $11,791 ($6,633) $17,207
Cash Balance $11,746 $5,220 $3,027 $1,606 $5,639 $9,260 $14,639 $954 $10,403 $22,195 $15,562 $32,769
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 $7,920 $11,746 $5,220 $3,027 $1,606 $5,639 $9,260 $14,639 $954 $10,403 $22,195 $15,562 $32,769
Inventory $1,280 $4,500 $4,950 $5,445 $5,989 $6,588 $7,247 $7,972 $8,769 $9,646 $10,610 $11,671 $12,839
Other Current Assets $0 $5,000 $5,000 $5,000 $10,000 $10,000 $10,000 $10,000 $30,000 $30,000 $30,000 $50,000 $50,000
Total Current Assets $9,200 $21,246 $15,169 $13,472 $17,596 $22,228 $26,507 $32,611 $39,723 $50,049 $62,805 $77,233 $95,607
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 $9,200 $21,246 $15,169 $13,472 $17,596 $22,228 $26,507 $32,611 $39,723 $50,049 $62,805 $77,233 $95,607
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 $17,258 $14,953 $14,358 $15,299 $16,345 $17,483 $18,735 $20,107 $21,621 $23,288 $25,115 $27,131
Current Borrowing $0 $0 $0 $0 $0 $2,000 $2,000 $2,000 $1,000 $1,000 $1,000 $0 $0
Other Current Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Current Liabilities $0 $17,258 $14,953 $14,358 $15,299 $18,345 $19,483 $20,735 $21,107 $22,621 $24,288 $25,115 $27,131
Long-term Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Liabilities $0 $17,258 $14,953 $14,358 $15,299 $18,345 $19,483 $20,735 $21,107 $22,621 $24,288 $25,115 $27,131
Paid-in Capital $75,000 $75,000 $75,000 $75,000 $78,000 $78,000 $78,000 $78,000 $78,000 $78,000 $78,000 $78,000 $78,000
Retained Earnings ($65,800) ($65,800) ($65,800) ($65,800) ($65,800) ($65,800) ($65,800) ($65,800) ($65,800) ($65,800) ($65,800) ($65,800) ($65,800)
Earnings $0 ($5,212) ($8,983) ($10,086) ($9,903) ($8,318) ($5,177) ($325) $6,416 $15,228 $26,317 $39,919 $56,276
Total Capital $9,200 $3,988 $217 ($886) $2,297 $3,882 $7,023 $11,875 $18,616 $27,428 $38,517 $52,119 $68,476
Total Liabilities and Capital $9,200 $21,246 $15,169 $13,472 $17,596 $22,228 $26,507 $32,611 $39,723 $50,049 $62,805 $77,233 $95,607
Net Worth $9,200 $3,988 $217 ($886) $2,297 $3,882 $7,023 $11,875 $18,616 $27,428 $38,517 $52,119 $68,476