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 |
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Market Research
Market research reports for Eating And Drinking Places industry.
| 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 |
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The Bottlecap microbrew bar business plan appendix. The Bottlecap is a university neighborhood bar specializing in microbrews.