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People's News

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
Monthly magazines 600 636 674 715 757 803 851 902 956 1,014 1,075 1,139
Weekly magazines and newspapers 1,200 1,272 1,348 1,429 1,515 1,606 1,702 1,804 1,913 2,027 2,149 2,278
Daily newspapers 2,000 2,120 2,247 2,382 2,525 2,676 2,837 3,007 3,188 3,379 3,582 3,797
Beverages 1,200 1,272 1,348 1,429 1,515 1,606 1,702 1,804 1,913 2,027 2,149 2,278
Snacks 950 1,007 1,067 1,131 1,199 1,271 1,348 1,428 1,514 1,605 1,701 1,803
Candy 1,400 1,484 1,573 1,667 1,767 1,874 1,986 2,105 2,231 2,365 2,507 2,658
Total Unit Sales 7,350 7,791 8,258 8,754 9,279 9,836 10,426 11,052 11,715 12,418 13,163 13,952
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
Monthly magazines $3.00 $3.00 $3.00 $3.00 $3.00 $3.00 $3.00 $3.00 $3.00 $3.00 $3.00 $3.00
Weekly magazines and newspapers $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00
Daily newspapers $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 $1.00
Beverages $1.25 $1.25 $1.25 $1.25 $1.25 $1.25 $1.25 $1.25 $1.25 $1.25 $1.25 $1.25
Snacks $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 $1.00
Candy $0.75 $0.75 $0.75 $0.75 $0.75 $0.75 $0.75 $0.75 $0.75 $0.75 $0.75 $0.75
Sales
Monthly magazines $1,800 $1,908 $2,022 $2,144 $2,272 $2,409 $2,553 $2,707 $2,869 $3,041 $3,224 $3,417
Weekly magazines and newspapers $2,400 $2,544 $2,697 $2,858 $3,030 $3,212 $3,404 $3,609 $3,825 $4,055 $4,298 $4,556
Daily newspapers $2,000 $2,120 $2,247 $2,382 $2,525 $2,676 $2,837 $3,007 $3,188 $3,379 $3,582 $3,797
Beverages $1,500 $1,590 $1,685 $1,787 $1,894 $2,007 $2,128 $2,255 $2,391 $2,534 $2,686 $2,847
Snacks $950 $1,007 $1,067 $1,131 $1,199 $1,271 $1,348 $1,428 $1,514 $1,605 $1,701 $1,803
Candy $1,050 $1,113 $1,180 $1,251 $1,326 $1,405 $1,489 $1,579 $1,674 $1,774 $1,880 $1,993
Total Sales $9,700 $10,282 $10,899 $11,553 $12,246 $12,981 $13,760 $14,585 $15,460 $16,388 $17,371 $18,413
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
Monthly magazines 70.00% $2.10 $2.10 $2.10 $2.10 $2.10 $2.10 $2.10 $2.10 $2.10 $2.10 $2.10 $2.10
Weekly magazines and newspapers 75.00% $1.50 $1.50 $1.50 $1.50 $1.50 $1.50 $1.50 $1.50 $1.50 $1.50 $1.50 $1.50
Daily newspapers 80.00% $0.80 $0.80 $0.80 $0.80 $0.80 $0.80 $0.80 $0.80 $0.80 $0.80 $0.80 $0.80
Beverages 60.00% $0.75 $0.75 $0.75 $0.75 $0.75 $0.75 $0.75 $0.75 $0.75 $0.75 $0.75 $0.75
Snacks 60.00% $0.60 $0.60 $0.60 $0.60 $0.60 $0.60 $0.60 $0.60 $0.60 $0.60 $0.60 $0.60
Candy 60.00% $0.45 $0.45 $0.45 $0.45 $0.45 $0.45 $0.45 $0.45 $0.45 $0.45 $0.45 $0.45
Direct Cost of Sales
Monthly magazines $1,260 $1,336 $1,416 $1,501 $1,591 $1,686 $1,787 $1,895 $2,008 $2,129 $2,256 $2,392
Weekly magazines and newspapers $1,800 $1,908 $2,022 $2,144 $2,272 $2,409 $2,553 $2,707 $2,869 $3,041 $3,224 $3,417
Daily newspapers $1,600 $1,696 $1,798 $1,906 $2,020 $2,141 $2,270 $2,406 $2,550 $2,703 $2,865 $3,037
Beverages $900 $954 $1,011 $1,072 $1,136 $1,204 $1,277 $1,353 $1,434 $1,521 $1,612 $1,708
Snacks $570 $604 $640 $679 $720 $763 $809 $857 $908 $963 $1,021 $1,082
Candy $630 $668 $708 $750 $795 $843 $894 $947 $1,004 $1,064 $1,128 $1,196
Subtotal Direct Cost of Sales $6,760 $7,166 $7,596 $8,051 $8,534 $9,046 $9,589 $10,165 $10,774 $11,421 $12,106 $12,832
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
Store 1 Employees $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000
Store 2 Employees $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Store 3 Employees $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Administrative Manager $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total People 1 1 1 1 1 1 1 1 1 1 1 1
Total Payroll $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000

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 $9,700 $10,282 $10,899 $11,553 $12,246 $12,981 $13,760 $14,585 $15,460 $16,388 $17,371 $18,413
Direct Cost of Sales $6,760 $7,166 $7,596 $8,051 $8,534 $9,046 $9,589 $10,165 $10,774 $11,421 $12,106 $12,832
Other Costs of Sales $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Cost of Sales $6,760 $7,166 $7,596 $8,051 $8,534 $9,046 $9,589 $10,165 $10,774 $11,421 $12,106 $12,832
Gross Margin $2,940 $3,116 $3,303 $3,502 $3,712 $3,934 $4,170 $4,421 $4,686 $4,967 $5,265 $5,581
Gross Margin % 30.31% 30.31% 30.31% 30.31% 30.31% 30.31% 30.31% 30.31% 30.31% 30.31% 30.31% 30.31%
Expenses
Payroll $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000
Marketing/Promotion $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Depreciation $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $23
Rent $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500
Utilities $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $100
Renewal Permits and Licenses $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Insurance $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200
Payroll Taxes 15% $450 $450 $450 $450 $450 $450 $450 $450 $450 $450 $450 $450
New Store Startup Expenses $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Operating Expenses $4,273 $4,273 $4,273 $4,273 $4,273 $4,273 $4,273 $4,273 $4,273 $4,273 $4,273 $4,273
Profit Before Interest and Taxes ($1,333) ($1,157) ($970) ($772) ($562) ($339) ($103) $147 $413 $694 $992 $1,308
EBITDA ($1,310) ($1,134) ($947) ($748) ($538) ($316) ($80) $171 $436 $717 $1,015 $1,331
Interest Expense $50 $50 $50 $50 $50 $50 $50 $50 $50 $44 $38 $31
Taxes Incurred $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Net Profit ($1,383) ($1,207) ($1,020) ($822) ($612) ($389) ($153) $97 $363 $650 $954 $1,276
Net Profit/Sales -14.26% -11.74% -9.36% -7.11% -4.99% -3.00% -1.11% 0.67% 2.35% 3.97% 5.49% 6.93%

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 $9,700 $10,282 $10,899 $11,553 $12,246 $12,981 $13,760 $14,585 $15,460 $16,388 $17,371 $18,413
Subtotal Cash from Operations $9,700 $10,282 $10,899 $11,553 $12,246 $12,981 $13,760 $14,585 $15,460 $16,388 $17,371 $18,413
Additional Cash Received
Sales Tax, VAT, HST/GST Received 8.88% $861 $913 $967 $1,025 $1,087 $1,152 $1,221 $1,294 $1,372 $1,454 $1,542 $1,634
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 $10,561 $11,195 $11,866 $12,578 $13,333 $14,133 $14,981 $15,880 $16,832 $17,842 $18,913 $20,048
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 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000
Bill Payments $6,568 $9,495 $8,904 $9,360 $9,844 $10,357 $10,900 $11,476 $12,087 $12,731 $13,410 $14,131
Subtotal Spent on Operations $9,568 $12,495 $11,904 $12,360 $12,844 $13,357 $13,900 $14,476 $15,087 $15,731 $16,410 $17,131
Additional Cash Spent
Sales Tax, VAT, HST/GST Paid Out $861 $913 $967 $1,025 $1,087 $1,152 $1,221 $1,294 $1,372 $1,454 $1,542 $1,634
Principal Repayment of Current Borrowing $0 $0 $0 $0 $0 $0 $0 $0 $0 $500 $500 $500
Other Liabilities Principal Repayment $0 $0 $0 $0 $0 $0 $0 $0 $0 $500 $500 $1,000
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 $10,429 $13,408 $12,871 $13,386 $13,931 $14,509 $15,121 $15,771 $16,459 $18,185 $18,952 $20,265
Net Cash Flow $132 ($2,213) ($1,005) ($808) ($598) ($376) ($140) $109 $374 ($343) ($39) ($218)
Cash Balance $10,132 $7,919 $6,914 $6,106 $5,508 $5,132 $4,992 $5,101 $5,474 $5,132 $5,093 $4,875

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 $10,000 $10,132 $7,919 $6,914 $6,106 $5,508 $5,132 $4,992 $5,101 $5,474 $5,132 $5,093 $4,875
Inventory $1,000 $3,380 $3,583 $3,798 $4,026 $4,267 $4,523 $4,795 $5,082 $5,387 $5,710 $6,053 $6,416
Other Current Assets $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500
Total Current Assets $11,500 $14,012 $12,002 $11,211 $10,632 $10,275 $10,155 $10,286 $10,683 $11,361 $11,342 $11,646 $11,791
Long-term Assets
Long-term Assets $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400
Accumulated Depreciation $0 $23 $47 $70 $93 $117 $140 $163 $187 $210 $233 $257 $280
Total Long-term Assets $1,400 $1,377 $1,353 $1,330 $1,307 $1,283 $1,260 $1,237 $1,213 $1,190 $1,167 $1,143 $1,120
Total Assets $12,900 $15,389 $13,355 $12,541 $11,938 $11,558 $11,415 $11,523 $11,896 $12,552 $12,509 $12,789 $12,911
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 $1,000 $4,872 $4,045 $4,252 $4,470 $4,702 $4,948 $5,208 $5,484 $5,777 $6,084 $6,410 $6,756
Current Borrowing $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $3,500 $3,000 $2,500
Other Current Liabilities $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $4,500 $4,000 $3,000
Subtotal Current Liabilities $10,000 $13,872 $13,045 $13,252 $13,470 $13,702 $13,948 $14,208 $14,484 $14,777 $14,084 $13,410 $12,256
Long-term Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Liabilities $10,000 $13,872 $13,045 $13,252 $13,470 $13,702 $13,948 $14,208 $14,484 $14,777 $14,084 $13,410 $12,256
Paid-in Capital $6,600 $6,600 $6,600 $6,600 $6,600 $6,600 $6,600 $6,600 $6,600 $6,600 $6,600 $6,600 $6,600
Retained Earnings ($3,700) ($3,700) ($3,700) ($3,700) ($3,700) ($3,700) ($3,700) ($3,700) ($3,700) ($3,700) ($3,700) ($3,700) ($3,700)
Earnings $0 ($1,383) ($2,590) ($3,610) ($4,432) ($5,044) ($5,433) ($5,585) ($5,488) ($5,126) ($4,476) ($3,521) ($2,245)
Total Capital $2,900 $1,517 $310 ($710) ($1,532) ($2,144) ($2,533) ($2,685) ($2,588) ($2,226) ($1,576) ($621) $655
Total Liabilities and Capital $12,900 $15,389 $13,355 $12,541 $11,938 $11,558 $11,415 $11,523 $11,896 $12,552 $12,509 $12,789 $12,911
Net Worth $2,900 $1,517 $310 ($710) ($1,532) ($2,144) ($2,533) ($2,685) ($2,588) ($2,226) ($1,576) ($621) $655