Don't bother with copy and paste.

Get this complete sample business plan as a free text document.

Download for free

Bar & Brewery icon Microbrewery Business Plan

Start your plan

Martin Cove Brewing Company

Appendix

Sales Forecast
Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan
Sales
Microbrews 0% $55,000 $55,000 $60,000 $65,000 $75,000 $85,000 $85,000 $80,000 $80,000 $80,000 $100,000 $70,000
Other 0% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Sales $55,000 $55,000 $60,000 $65,000 $75,000 $85,000 $85,000 $80,000 $80,000 $80,000 $100,000 $70,000
Direct Cost of Sales Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan
Microbrews $16,500 $16,500 $18,000 $19,500 $22,500 $25,500 $25,500 $24,000 $24,000 $24,000 $30,000 $21,000
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Direct Cost of Sales $16,500 $16,500 $18,000 $19,500 $22,500 $25,500 $25,500 $24,000 $24,000 $24,000 $30,000 $21,000
Personnel Plan
Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan
Bottling and Shipping Mgr 0% $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000
Brewing Mgrs (2) 0% $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000
Marketing and Sales Mgr 0% $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000
Bottling Staff 0% $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000
Shipping Staff 0% $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000
Total People 11 11 11 11 11 11 11 11 11 11 11 11
Total Payroll $31,000 $31,000 $31,000 $31,000 $31,000 $31,000 $31,000 $31,000 $31,000 $31,000 $31,000 $31,000

General Assumptions
Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan
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
Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan
Sales $55,000 $55,000 $60,000 $65,000 $75,000 $85,000 $85,000 $80,000 $80,000 $80,000 $100,000 $70,000
Direct Cost of Sales $16,500 $16,500 $18,000 $19,500 $22,500 $25,500 $25,500 $24,000 $24,000 $24,000 $30,000 $21,000
Other Production Expenses $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Cost of Sales $16,500 $16,500 $18,000 $19,500 $22,500 $25,500 $25,500 $24,000 $24,000 $24,000 $30,000 $21,000
Gross Margin $38,500 $38,500 $42,000 $45,500 $52,500 $59,500 $59,500 $56,000 $56,000 $56,000 $70,000 $49,000
Gross Margin % 70.00% 70.00% 70.00% 70.00% 70.00% 70.00% 70.00% 70.00% 70.00% 70.00% 70.00% 70.00%
Expenses
Payroll $31,000 $31,000 $31,000 $31,000 $31,000 $31,000 $31,000 $31,000 $31,000 $31,000 $31,000 $31,000
Sales and Marketing and Other Expenses $5,000 $6,000 $6,000 $5,000 $5,000 $5,000 $5,000 $5,000 $6,000 $5,000 $5,000 $5,000
Depreciation $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200
Sales Commission $1,650 $1,650 $1,800 $1,950 $2,250 $2,550 $2,550 $2,400 $2,400 $2,400 $3,000 $2,100
Utilities $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000
Insurance $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200
Rent $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400
Payroll Taxes 15% $4,650 $4,650 $4,650 $4,650 $4,650 $4,650 $4,650 $4,650 $4,650 $4,650 $4,650 $4,650
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Operating Expenses $46,100 $47,100 $47,250 $46,400 $46,700 $47,000 $47,000 $46,850 $47,850 $46,850 $47,450 $46,550
Profit Before Interest and Taxes ($7,600) ($8,600) ($5,250) ($900) $5,800 $12,500 $12,500 $9,150 $8,150 $9,150 $22,550 $2,450
EBITDA ($6,400) ($7,400) ($4,050) $300 $7,000 $13,700 $13,700 $10,350 $9,350 $10,350 $23,750 $3,650
Interest Expense $331 $328 $325 $322 $319 $317 $314 $311 $308 $305 $303 $300
Taxes Incurred ($2,379) ($2,678) ($1,672) ($367) $1,644 $3,655 $3,656 $2,652 $2,353 $2,653 $6,674 $645
Net Profit ($5,551) ($6,249) ($3,902) ($856) $3,836 $8,528 $8,530 $6,187 $5,489 $6,191 $15,573 $1,505
Net Profit/Sales -10.09% -11.36% -6.50% -1.32% 5.12% 10.03% 10.04% 7.73% 6.86% 7.74% 15.57% 2.15%

Pro Forma Cash Flow
Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan
Cash Received
Cash from Operations
Cash Sales $13,750 $13,750 $15,000 $16,250 $18,750 $21,250 $21,250 $20,000 $20,000 $20,000 $25,000 $17,500
Cash from Receivables $40,000 $41,375 $41,250 $41,375 $45,125 $49,000 $56,500 $63,750 $63,625 $60,000 $60,000 $60,500
Subtotal Cash from Operations $53,750 $55,125 $56,250 $57,625 $63,875 $70,250 $77,750 $83,750 $83,625 $80,000 $85,000 $78,000
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 $53,750 $55,125 $56,250 $57,625 $63,875 $70,250 $77,750 $83,750 $83,625 $80,000 $85,000 $78,000
Expenditures Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan
Expenditures from Operations
Cash Spending $31,000 $31,000 $31,000 $31,000 $31,000 $31,000 $31,000 $31,000 $31,000 $31,000 $31,000 $31,000
Bill Payments $20,883 $26,586 $29,193 $33,418 $35,537 $42,440 $47,462 $44,126 $40,041 $42,287 $42,183 $57,746
Subtotal Spent on Operations $51,883 $57,586 $60,193 $64,418 $66,537 $73,440 $78,462 $75,126 $71,041 $73,287 $73,183 $88,746
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 $335 $335 $335 $335 $335 $335 $335 $335 $335 $335 $335 $335
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 $52,218 $57,921 $60,528 $64,753 $66,872 $73,775 $78,797 $75,461 $71,376 $73,622 $73,518 $89,081
Net Cash Flow $1,532 ($2,796) ($4,278) ($7,128) ($2,997) ($3,525) ($1,047) $8,289 $12,249 $6,378 $11,482 ($11,081)
Cash Balance $81,532 $78,735 $74,457 $67,330 $64,332 $60,807 $59,760 $68,049 $80,298 $86,676 $98,158 $87,077
Pro Forma Balance Sheet
Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan
Assets Starting Balances
Current Assets
Cash $80,000 $81,532 $78,735 $74,457 $67,330 $64,332 $60,807 $59,760 $68,049 $80,298 $86,676 $98,158 $87,077
Accounts Receivable $80,000 $81,250 $81,125 $84,875 $92,250 $103,375 $118,125 $125,375 $121,625 $118,000 $118,000 $133,000 $125,000
Inventory $20,000 $18,150 $18,150 $19,800 $21,450 $24,750 $28,050 $28,050 $26,400 $26,400 $26,400 $33,000 $23,100
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 $185,000 $185,932 $183,010 $184,132 $186,030 $197,457 $211,982 $218,185 $221,074 $229,698 $236,076 $269,158 $240,177
Long-term Assets
Long-term Assets $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000
Accumulated Depreciation $12,000 $13,200 $14,400 $15,600 $16,800 $18,000 $19,200 $20,400 $21,600 $22,800 $24,000 $25,200 $26,400
Total Long-term Assets $88,000 $86,800 $85,600 $84,400 $83,200 $82,000 $80,800 $79,600 $78,400 $77,200 $76,000 $74,800 $73,600
Total Assets $273,000 $272,732 $268,610 $268,532 $269,230 $279,457 $292,782 $297,785 $299,474 $306,898 $312,076 $343,958 $313,777
Liabilities and Capital Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan
Current Liabilities
Accounts Payable $20,000 $25,618 $28,081 $32,241 $34,129 $40,855 $45,986 $42,794 $38,631 $40,900 $40,222 $56,866 $25,515
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 $20,000 $25,618 $28,081 $32,241 $34,129 $40,855 $45,986 $42,794 $38,631 $40,900 $40,222 $56,866 $25,515
Long-term Liabilities $40,000 $39,665 $39,330 $38,995 $38,660 $38,325 $37,990 $37,655 $37,320 $36,985 $36,650 $36,315 $35,980
Total Liabilities $60,000 $65,283 $67,411 $71,236 $72,789 $79,180 $83,976 $80,449 $75,951 $77,885 $76,872 $93,181 $61,495
Paid-in Capital $80,000 $80,000 $80,000 $80,000 $80,000 $80,000 $80,000 $80,000 $80,000 $80,000 $80,000 $80,000 $80,000
Retained Earnings $109,000 $133,000 $133,000 $133,000 $133,000 $133,000 $133,000 $133,000 $133,000 $133,000 $133,000 $133,000 $133,000
Earnings $24,000 ($5,551) ($11,801) ($15,703) ($16,559) ($12,722) ($4,194) $4,336 $10,524 $16,013 $22,204 $37,777 $39,282
Total Capital $213,000 $207,449 $201,199 $197,297 $196,441 $200,278 $208,806 $217,336 $223,524 $229,013 $235,204 $250,777 $252,282
Total Liabilities and Capital $273,000 $272,732 $268,610 $268,532 $269,230 $279,457 $292,782 $297,785 $299,474 $306,898 $312,076 $343,958 $313,777
Net Worth $213,000 $207,449 $201,199 $197,297 $196,441 $200,278 $208,806 $217,336 $223,524 $229,013 $235,204 $250,777 $252,282