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Children's Education & Recreation icon Parenting Center Business Plan

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A Mother's Place

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
Retail Baby Products 0% $16,400 $21,000 $25,000 $29,000 $30,000 $34,000 $38,000 $41,000 $45,000 $48,000 $50,000 $52,000
Birthday Parties 0% $0 $1,000 $1,800 $2,500 $3,000 $3,000 $3,000 $3,000 $3,000 $3,500 $3,560 $3,700
Pregnancy Classes 0% $0 $300 $600 $760 $760 $800 $900 $900 $900 $1,000 $1,000 $1,200
StrollerFit 0% $1,300 $1,300 $1,300 $1,300 $1,870 $1,870 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500
Children’s Classes 0% $450 $935 $1,135 $1,135 $1,800 $1,800 $2,100 $2,100 $2,100 $2,100 $2,100 $2,100
Other 0% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Sales $18,150 $24,535 $29,835 $34,695 $37,430 $41,470 $46,500 $49,500 $53,500 $57,100 $59,160 $61,500
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
Retail Products $8,000 $10,500 $12,500 $14,500 $15,000 $17,000 $19,000 $20,500 $22,500 $24,000 $25,000 $26,000
Birthday Parties $0 $450 $675 $900 $1,350 $1,125 $1,125 $1,125 $1,125 $1,125 $1,125 $1,125
Classes $50 $100 $150 $150 $150 $150 $200 $200 $200 $250 $250 $250
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Direct Cost of Sales $8,050 $11,050 $13,325 $15,550 $16,500 $18,275 $20,325 $21,825 $23,825 $25,375 $26,375 $27,375
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
Emili, Principal 0% $3,200 $3,200 $3,200 $4,000 $4,000 $4,000 $4,000 $4,500 $4,500 $5,000 $5,000 $5,000
Manager 0% $2,600 $2,600 $2,600 $2,600 $2,600 $2,600 $2,600 $2,600 $2,600 $2,600 $2,600 $2,600
PT Manager 0% $1,004 $1,004 $1,004 $1,004 $1,004 $1,004 $1,004 $1,004 $1,004 $1,004 $1,004 $1,004
StrollerFit Fitness Certified Instructor 0% $520 $520 $520 $520 $780 $780 $1,040 $1,040 $1,040 $1,040 $1,040 $1,040
PT Class Instructor/Party Coordinator 0% $0 $350 $350 $484 $550 $600 $600 $600 $600 $724 $780 $820
PT Retail Specialist 0% $0 $0 $0 $0 $0 $0 $866 $866 $1,300 $1,300 $1,300 $1,300
FT Retail Specialist 0% $0 $0 $0 $0 $0 $0 $0 $0 $1,730 $1,730 $1,730 $1,730
Other 0% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total People 4 5 5 5 5 5 6 6 7 7 7 7
Total Payroll $7,324 $7,674 $7,674 $8,608 $8,934 $8,984 $10,110 $10,610 $12,774 $13,398 $13,454 $13,494

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 $18,150 $24,535 $29,835 $34,695 $37,430 $41,470 $46,500 $49,500 $53,500 $57,100 $59,160 $61,500
Direct Cost of Sales $8,050 $11,050 $13,325 $15,550 $16,500 $18,275 $20,325 $21,825 $23,825 $25,375 $26,375 $27,375
Other Costs of Goods $0 $0 $0 $0 $0 $2 $0 $0 $0 $0 $0 $0
Total Cost of Sales $8,050 $11,050 $13,325 $15,550 $16,500 $18,277 $20,325 $21,825 $23,825 $25,375 $26,375 $27,375
Gross Margin $10,100 $13,485 $16,510 $19,145 $20,930 $23,193 $26,175 $27,675 $29,675 $31,725 $32,785 $34,125
Gross Margin % 55.65% 54.96% 55.34% 55.18% 55.92% 55.93% 56.29% 55.91% 55.47% 55.56% 55.42% 55.49%
Expenses
Payroll $7,324 $7,674 $7,674 $8,608 $8,934 $8,984 $10,110 $10,610 $12,774 $13,398 $13,454 $13,494
Sales and Marketing and Other Expenses $250 $250 $250 $250 $250 $100 $100 $250 $250 $250 $250 $250
Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Rent $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000
Phone & DSL $75 $75 $75 $75 $75 $75 $75 $75 $75 $75 $75 $75
Utilities $400 $400 $400 $400 $400 $400 $400 $400 $400 $400 $400 $400
Insurance $175 $175 $175 $175 $175 $175 $175 $175 $175 $175 $175 $175
Payroll Taxes 20% $1,465 $1,535 $1,535 $1,722 $1,787 $1,797 $2,022 $2,122 $2,555 $2,680 $2,691 $2,699
Payroll Processing fees $100 $100 $100 $100 $100 $100 $100 $100 $120 $120 $120 $120
Loan payment $2,800 $2,800 $2,800 $2,800 $2,800 $2,800 $2,800 $2,800 $2,800 $2,800 $2,800 $2,800
Bookkeeper $400 $0 $0 $200 $0 $0 $0 $200 $0 $0 $0 $200
Office Supplies $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $100
Janitorial Service $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Janitorial Supplies & Paper Products $350 $350 $350 $350 $350 $350 $350 $350 $350 $350 $350 $350
Interest Expense 15% $1,085 $1,085 $1,085 $1,085 $1,085 $1,085 $1,085 $1,085 $1,085 $1,085 $1,085 $1,085
Other $250 $100 $200 $200 $200 $300 $300 $300 $300 $400 $400 $400
Total Operating Expenses $19,774 $19,644 $19,744 $21,065 $21,256 $21,266 $22,617 $23,567 $25,984 $26,833 $26,900 $27,148
Profit Before Interest and Taxes ($9,674) ($6,159) ($3,234) ($1,920) ($326) $1,927 $3,558 $4,108 $3,691 $4,892 $5,885 $6,977
EBITDA ($9,674) ($6,159) ($3,234) ($1,920) ($326) $1,927 $3,558 $4,108 $3,691 $4,892 $5,885 $6,977
Interest Expense $1,142 $1,129 $1,116 $1,103 $1,090 $1,078 $1,065 $1,052 $1,039 $1,026 $1,013 $1,000
Taxes Incurred $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Net Profit ($10,816) ($7,288) ($4,350) ($3,023) ($1,416) $850 $2,493 $3,056 $2,652 $3,866 $4,872 $5,977
Net Profit/Sales -59.59% -29.70% -14.58% -8.71% -3.78% 2.05% 5.36% 6.17% 4.96% 6.77% 8.24% 9.72%

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 $18,150 $24,535 $29,835 $34,695 $37,430 $41,470 $46,500 $49,500 $53,500 $57,100 $59,160 $61,500
Subtotal Cash from Operations $18,150 $24,535 $29,835 $34,695 $37,430 $41,470 $46,500 $49,500 $53,500 $57,100 $59,160 $61,500
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 $18,150 $24,535 $29,835 $34,695 $37,430 $41,470 $46,500 $49,500 $53,500 $57,100 $59,160 $61,500
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 $7,324 $7,674 $7,674 $8,608 $8,934 $8,984 $10,110 $10,610 $12,774 $13,398 $13,454 $13,494
Bill Payments $453 $13,575 $13,102 $13,232 $15,076 $30,156 $33,674 $36,196 $37,577 $40,316 $41,554 $41,974
Subtotal Spent on Operations $7,777 $21,249 $20,776 $21,840 $24,010 $39,140 $43,784 $46,806 $50,351 $53,714 $55,008 $55,468
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 $1,813 $1,813 $1,813 $1,813 $1,813 $1,813 $1,813 $1,813 $1,813 $1,813 $1,813 $1,813
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 $9,590 $23,062 $22,589 $23,653 $25,823 $40,953 $45,597 $48,619 $52,164 $55,527 $56,821 $57,281
Net Cash Flow $8,560 $1,473 $7,246 $11,042 $11,607 $517 $903 $881 $1,336 $1,573 $2,339 $4,219
Cash Balance $8,560 $10,033 $17,279 $28,322 $39,929 $40,446 $41,349 $42,230 $43,566 $45,139 $47,478 $51,697

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 $0 $8,560 $10,033 $17,279 $28,322 $39,929 $40,446 $41,349 $42,230 $43,566 $45,139 $47,478 $51,697
Inventory $65,000 $56,950 $45,900 $32,575 $18,025 $18,150 $20,103 $22,358 $24,008 $26,208 $27,913 $29,013 $30,113
Other Current Assets $47,360 $47,360 $47,360 $47,360 $47,360 $47,360 $47,360 $47,360 $47,360 $47,360 $47,360 $47,360 $47,360
Total Current Assets $112,360 $112,870 $103,293 $97,214 $93,707 $105,439 $107,909 $111,067 $113,597 $117,134 $120,412 $123,851 $129,170
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 $112,360 $112,870 $103,293 $97,214 $93,707 $105,439 $107,909 $111,067 $113,597 $117,134 $120,412 $123,851 $129,170
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 $13,138 $12,662 $12,746 $14,074 $29,036 $32,469 $34,947 $36,234 $38,931 $40,156 $40,536 $41,692
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 $13,138 $12,662 $12,746 $14,074 $29,036 $32,469 $34,947 $36,234 $38,931 $40,156 $40,536 $41,692
Long-term Liabilities $163,000 $161,187 $159,374 $157,561 $155,748 $153,935 $152,122 $150,309 $148,496 $146,683 $144,870 $143,057 $141,244
Total Liabilities $163,000 $174,325 $172,036 $170,307 $169,822 $182,971 $184,591 $185,256 $184,730 $185,614 $185,026 $183,593 $182,936
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 ($120,640) ($120,640) ($120,640) ($120,640) ($120,640) ($120,640) ($120,640) ($120,640) ($120,640) ($120,640) ($120,640) ($120,640) ($120,640)
Earnings $0 ($10,816) ($18,103) ($22,453) ($25,476) ($26,892) ($26,042) ($23,549) ($20,493) ($17,841) ($13,975) ($9,103) ($3,126)
Total Capital ($50,640) ($61,456) ($68,743) ($73,093) ($76,116) ($77,532) ($76,682) ($74,189) ($71,133) ($68,481) ($64,615) ($59,743) ($53,766)
Total Liabilities and Capital $112,360 $112,870 $103,293 $97,214 $93,707 $105,439 $107,909 $111,067 $113,597 $117,134 $120,412 $123,851 $129,170
Net Worth ($50,640) ($61,456) ($68,743) ($73,093) ($76,116) ($77,532) ($76,682) ($74,189) ($71,133) ($68,481) ($64,615) ($59,743) ($53,766)