AuctionShipper
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 | ||
| Sales | |||||||||||||
| New Users | 0% | $0 | $1,208 | $1,964 | $2,305 | $2,941 | $3,512 | $3,593 | $3,756 | $3,865 | $4,113 | $4,328 | $4,910 |
| Advanced | 0% | $0 | $2,323 | $3,776 | $4,432 | $5,656 | $6,754 | $6,909 | $7,223 | $7,432 | $7,909 | $8,323 | $9,443 |
| Others | 0% | $0 | $465 | $755 | $886 | $1,131 | $1,351 | $1,382 | $1,445 | $1,486 | $1,582 | $1,665 | $1,889 |
| Total Sales | $0 | $3,996 | $6,495 | $7,623 | $9,728 | $11,617 | $11,883 | $12,424 | $12,783 | $13,603 | $14,316 | $16,242 | |
| Direct Cost of Sales | Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | |
| New Users | $0 | $604 | $982 | $1,152 | $1,471 | $1,756 | $1,796 | $1,878 | $1,932 | $2,056 | $2,164 | $2,455 | |
| Advanced | $0 | $1,998 | $3,247 | $3,812 | $4,864 | $5,808 | $5,942 | $6,212 | $6,392 | $6,802 | $7,158 | $8,121 | |
| Others | $0 | $232 | $378 | $443 | $566 | $675 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Subtotal Direct Cost of Sales | $0 | $2,834 | $4,607 | $5,407 | $6,901 | $8,239 | $7,738 | $8,090 | $8,324 | $8,858 | $9,322 | $10,576 | |
| 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 | ||
| John | 0% | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 |
| Part time employees | 0% | $0 | $0 | $0 | $1,500 | $1,500 | $1,500 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 |
| Total People | 1 | 1 | 1 | 2 | 2 | 2 | 3 | 3 | 3 | 3 | 3 | 3 | |
| Total Payroll | $2,500 | $2,500 | $2,500 | $4,000 | $4,000 | $4,000 | $4,500 | $4,500 | $4,500 | $4,500 | $4,500 | $4,500 | |
| 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% | 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 | |||||||||||||
| 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 | $0 | $3,996 | $6,495 | $7,623 | $9,728 | $11,617 | $11,883 | $12,424 | $12,783 | $13,603 | $14,316 | $16,242 | |
| Direct Cost of Sales | $0 | $2,834 | $4,607 | $5,407 | $6,901 | $8,239 | $7,738 | $8,090 | $8,324 | $8,858 | $9,322 | $10,576 | |
| Other Costs of Sales | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total Cost of Sales | $0 | $2,834 | $4,607 | $5,407 | $6,901 | $8,239 | $7,738 | $8,090 | $8,324 | $8,858 | $9,322 | $10,576 | |
| Gross Margin | $0 | $1,162 | $1,888 | $2,216 | $2,828 | $3,377 | $4,145 | $4,334 | $4,459 | $4,745 | $4,994 | $5,666 | |
| Gross Margin % | 0.00% | 29.08% | 29.06% | 29.07% | 29.07% | 29.07% | 34.88% | 34.88% | 34.88% | 34.88% | 34.88% | 34.88% | |
| Expenses | |||||||||||||
| Payroll | $2,500 | $2,500 | $2,500 | $4,000 | $4,000 | $4,000 | $4,500 | $4,500 | $4,500 | $4,500 | $4,500 | $4,500 | |
| Sales and Marketing and Other Expenses | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | |
| Depreciation | $67 | $67 | $67 | $67 | $67 | $67 | $67 | $67 | $67 | $67 | $67 | $67 | |
| Rent | $700 | $700 | $700 | $700 | $700 | $700 | $700 | $700 | $700 | $700 | $700 | $700 | |
| Utilities | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | |
| Insurance | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | |
| Payroll Taxes | 15% | $375 | $375 | $375 | $600 | $600 | $600 | $675 | $675 | $675 | $675 | $675 | $675 |
| Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total Operating Expenses | $4,142 | $4,142 | $4,142 | $5,867 | $5,867 | $5,867 | $6,442 | $6,442 | $6,442 | $6,442 | $6,442 | $6,442 | |
| Profit Before Interest and Taxes | ($4,142) | ($2,980) | ($2,254) | ($3,650) | ($3,039) | ($2,489) | ($2,296) | ($2,108) | ($1,982) | ($1,696) | ($1,448) | ($776) | |
| EBITDA | ($4,075) | ($2,913) | ($2,187) | ($3,584) | ($2,972) | ($2,423) | ($2,230) | ($2,041) | ($1,916) | ($1,630) | ($1,381) | ($709) | |
| Interest Expense | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Taxes Incurred | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Net Profit | ($4,142) | ($2,980) | ($2,254) | ($3,650) | ($3,039) | ($2,489) | ($2,296) | ($2,108) | ($1,982) | ($1,696) | ($1,448) | ($776) | |
| Net Profit/Sales | 0.00% | -74.58% | -34.71% | -47.89% | -31.24% | -21.43% | -19.32% | -16.97% | -15.51% | -12.47% | -10.11% | -4.78% | |
| 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 | $0 | $3,996 | $6,495 | $7,623 | $9,728 | $11,617 | $11,883 | $12,424 | $12,783 | $13,603 | $14,316 | $16,242 | |
| Subtotal Cash from Operations | $0 | $3,996 | $6,495 | $7,623 | $9,728 | $11,617 | $11,883 | $12,424 | $12,783 | $13,603 | $14,316 | $16,242 | |
| 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 | $0 | $3,996 | $6,495 | $7,623 | $9,728 | $11,617 | $11,883 | $12,424 | $12,783 | $13,603 | $14,316 | $16,242 | |
| 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 | $2,500 | $2,500 | $2,500 | $4,000 | $4,000 | $4,000 | $4,500 | $4,500 | $4,500 | $4,500 | $4,500 | $4,500 | |
| Bill Payments | $53 | $1,669 | $4,468 | $6,216 | $7,257 | $8,745 | $10,025 | $9,625 | $9,973 | $10,217 | $10,749 | $11,239 | |
| Subtotal Spent on Operations | $2,553 | $4,169 | $6,968 | $10,216 | $11,257 | $12,745 | $14,525 | $14,125 | $14,473 | $14,717 | $15,249 | $15,739 | |
| 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 | $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 | $2,553 | $4,169 | $6,968 | $10,216 | $11,257 | $12,745 | $14,525 | $14,125 | $14,473 | $14,717 | $15,249 | $15,739 | |
| Net Cash Flow | ($2,553) | ($174) | ($473) | ($2,593) | ($1,528) | ($1,128) | ($2,642) | ($1,701) | ($1,690) | ($1,113) | ($933) | $503 | |
| Cash Balance | $57,173 | $56,999 | $56,525 | $53,932 | $52,404 | $51,275 | $48,634 | $46,932 | $45,243 | $44,130 | $43,197 | $43,700 | |
| 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 | $59,725 | $57,173 | $56,999 | $56,525 | $53,932 | $52,404 | $51,275 | $48,634 | $46,932 | $45,243 | $44,130 | $43,197 | $43,700 |
| Other Current Assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Current Assets | $59,725 | $57,173 | $56,999 | $56,525 | $53,932 | $52,404 | $51,275 | $48,634 | $46,932 | $45,243 | $44,130 | $43,197 | $43,700 |
| Long-term Assets | |||||||||||||
| Long-term Assets | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 |
| Accumulated Depreciation | $0 | $67 | $133 | $200 | $266 | $333 | $400 | $466 | $533 | $599 | $666 | $733 | $799 |
| Total Long-term Assets | $4,000 | $3,933 | $3,867 | $3,800 | $3,734 | $3,667 | $3,600 | $3,534 | $3,467 | $3,401 | $3,334 | $3,267 | $3,201 |
| Total Assets | $63,725 | $61,106 | $60,865 | $60,326 | $57,666 | $56,071 | $54,876 | $52,167 | $50,400 | $48,643 | $47,464 | $46,464 | $46,901 |
| 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 | $1,523 | $4,262 | $5,976 | $6,967 | $8,411 | $9,705 | $9,293 | $9,633 | $9,859 | $10,375 | $10,824 | $12,036 |
| 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 | $0 | $1,523 | $4,262 | $5,976 | $6,967 | $8,411 | $9,705 | $9,293 | $9,633 | $9,859 | $10,375 | $10,824 | $12,036 |
| Long-term Liabilities | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Liabilities | $0 | $1,523 | $4,262 | $5,976 | $6,967 | $8,411 | $9,705 | $9,293 | $9,633 | $9,859 | $10,375 | $10,824 | $12,036 |
| Paid-in Capital | $70,000 | $70,000 | $70,000 | $70,000 | $70,000 | $70,000 | $70,000 | $70,000 | $70,000 | $70,000 | $70,000 | $70,000 | $70,000 |
| Retained Earnings | ($6,275) | ($6,275) | ($6,275) | ($6,275) | ($6,275) | ($6,275) | ($6,275) | ($6,275) | ($6,275) | ($6,275) | ($6,275) | ($6,275) | ($6,275) |
| Earnings | $0 | ($4,142) | ($7,121) | ($9,375) | ($13,026) | ($16,065) | ($18,554) | ($20,850) | ($22,958) | ($24,940) | ($26,637) | ($28,084) | ($28,860) |
| Total Capital | $63,725 | $59,583 | $56,604 | $54,350 | $50,699 | $47,660 | $45,171 | $42,875 | $40,767 | $38,785 | $37,088 | $35,641 | $34,865 |
| Total Liabilities and Capital | $63,725 | $61,106 | $60,865 | $60,326 | $57,666 | $56,071 | $54,876 | $52,167 | $50,400 | $48,643 | $47,464 | $46,464 | $46,901 |
| Net Worth | $63,725 | $59,583 | $56,604 | $54,350 | $50,699 | $47,660 | $45,171 | $42,875 | $40,767 | $38,785 | $37,088 | $35,641 | $34,865 |
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