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 |