Buy The Time
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 | |||||||||||||
| Jade Kousky – Owner | 0% | $2,168 | $2,181 | $2,290 | $2,404 | $2,524 | $2,650 | $2,703 | $2,891 | $3,092 | $3,123 | $3,154 | $3,185 |
| Retail Consultant 1 | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Sales | $2,168 | $2,181 | $2,290 | $2,404 | $2,524 | $2,650 | $2,703 | $2,891 | $3,092 | $3,123 | $3,154 | $3,185 | |
| 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 | |
| Jade Kousky – Owner | $938 | $938 | $938 | $938 | $938 | $938 | $938 | $938 | $938 | $938 | $938 | $938 | |
| Retail Consultant 1 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Subtotal Direct Cost of Sales | $938 | $938 | $938 | $938 | $938 | $938 | $938 | $938 | $938 | $938 | $938 | $938 | |
| 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 | ||
| Owner | 0% | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 |
| Other | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total People | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Total Payroll | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | |
| 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% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | |
| 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 | $2,168 | $2,181 | $2,290 | $2,404 | $2,524 | $2,650 | $2,703 | $2,891 | $3,092 | $3,123 | $3,154 | $3,185 | |
| Direct Cost of Sales | $938 | $938 | $938 | $938 | $938 | $938 | $938 | $938 | $938 | $938 | $938 | $938 | |
| Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total Cost of Sales | $938 | $938 | $938 | $938 | $938 | $938 | $938 | $938 | $938 | $938 | $938 | $938 | |
| Gross Margin | $1,231 | $1,244 | $1,353 | $1,467 | $1,587 | $1,713 | $1,766 | $1,954 | $2,155 | $2,186 | $2,217 | $2,248 | |
| Gross Margin % | 56.76% | 57.02% | 59.06% | 61.00% | 62.86% | 64.62% | 65.32% | 67.57% | 69.68% | 69.98% | 70.28% | 70.57% | |
| Expenses | |||||||||||||
| Payroll | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | |
| Sales and Marketing and Other Expenses | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Depreciation | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Leased Equipment | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Utilities | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Insurance | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Rent | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Payroll Taxes | 10% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total Operating Expenses | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | |
| Profit Before Interest and Taxes | ($20) | ($7) | $103 | $217 | $337 | $463 | $516 | $704 | $905 | $936 | $967 | $998 | |
| EBITDA | ($20) | ($7) | $103 | $217 | $337 | $463 | $516 | $704 | $905 | $936 | $967 | $998 | |
| Interest Expense | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Taxes Incurred | ($6) | ($2) | $26 | $54 | $84 | $116 | $129 | $176 | $226 | $234 | $242 | $249 | |
| Net Profit | ($14) | ($5) | $77 | $162 | $252 | $347 | $387 | $528 | $678 | $702 | $725 | $748 | |
| Net Profit/Sales | -0.63% | -0.22% | 3.36% | 6.75% | 10.00% | 13.09% | 14.30% | 18.25% | 21.94% | 22.47% | 22.98% | 23.49% | |
| 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 | $1,192 | $1,200 | $1,260 | $1,322 | $1,388 | $1,458 | $1,487 | $1,590 | $1,701 | $1,718 | $1,735 | $1,752 | |
| Cash from Receivables | $0 | $33 | $976 | $983 | $1,032 | $1,084 | $1,138 | $1,193 | $1,219 | $1,304 | $1,392 | $1,406 | |
| Subtotal Cash from Operations | $1,192 | $1,232 | $2,235 | $2,305 | $2,420 | $2,541 | $2,624 | $2,783 | $2,920 | $3,022 | $3,127 | $3,158 | |
| 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 | $1,192 | $1,232 | $2,235 | $2,305 | $2,420 | $2,541 | $2,624 | $2,783 | $2,920 | $3,022 | $3,127 | $3,158 | |
| 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 | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | |
| Bill Payments | $31 | $932 | $937 | $964 | $993 | $1,023 | $1,054 | $1,068 | $1,115 | $1,164 | $1,172 | $1,179 | |
| Subtotal Spent on Operations | $1,281 | $2,182 | $2,187 | $2,214 | $2,243 | $2,273 | $2,304 | $2,318 | $2,365 | $2,414 | $2,422 | $2,429 | |
| 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 | $1,281 | $2,182 | $2,187 | $2,214 | $2,243 | $2,273 | $2,304 | $2,318 | $2,365 | $2,414 | $2,422 | $2,429 | |
| Net Cash Flow | ($89) | ($950) | $49 | $91 | $178 | $268 | $321 | $465 | $555 | $608 | $705 | $728 | |
| Cash Balance | $1,161 | $212 | $260 | $351 | $529 | $798 | $1,118 | $1,584 | $2,138 | $2,746 | $3,451 | $4,179 | |
| 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 | $1,250 | $1,161 | $212 | $260 | $351 | $529 | $798 | $1,118 | $1,584 | $2,138 | $2,746 | $3,451 | $4,179 |
| Accounts Receivable | $0 | $976 | $1,925 | $1,979 | $2,078 | $2,182 | $2,290 | $2,369 | $2,477 | $2,649 | $2,750 | $2,778 | $2,805 |
| Other Current Assets | $400 | $400 | $400 | $400 | $400 | $400 | $400 | $400 | $400 | $400 | $400 | $400 | $400 |
| Total Current Assets | $1,650 | $2,537 | $2,536 | $2,639 | $2,829 | $3,111 | $3,488 | $3,887 | $4,460 | $5,187 | $5,897 | $6,629 | $7,385 |
| Long-term Assets | |||||||||||||
| Long-term Assets | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 |
| Accumulated Depreciation | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Long-term Assets | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 |
| Total Assets | $3,650 | $4,537 | $4,536 | $4,639 | $4,829 | $5,111 | $5,488 | $5,887 | $6,460 | $7,187 | $7,897 | $8,629 | $9,385 |
| 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 | $901 | $905 | $931 | $959 | $988 | $1,018 | $1,031 | $1,076 | $1,125 | $1,132 | $1,140 | $1,147 |
| 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 | $901 | $905 | $931 | $959 | $988 | $1,018 | $1,031 | $1,076 | $1,125 | $1,132 | $1,140 | $1,147 |
| Long-term Liabilities | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Liabilities | $0 | $901 | $905 | $931 | $959 | $988 | $1,018 | $1,031 | $1,076 | $1,125 | $1,132 | $1,140 | $1,147 |
| Paid-in Capital | $4,900 | $4,900 | $4,900 | $4,900 | $4,900 | $4,900 | $4,900 | $4,900 | $4,900 | $4,900 | $4,900 | $4,900 | $4,900 |
| Retained Earnings | ($1,250) | ($1,250) | ($1,250) | ($1,250) | ($1,250) | ($1,250) | ($1,250) | ($1,250) | ($1,250) | ($1,250) | ($1,250) | ($1,250) | ($1,250) |
| Earnings | $0 | ($14) | ($19) | $58 | $221 | $473 | $820 | $1,207 | $1,734 | $2,413 | $3,114 | $3,839 | $4,587 |
| Total Capital | $3,650 | $3,636 | $3,631 | $3,708 | $3,871 | $4,123 | $4,470 | $4,857 | $5,384 | $6,063 | $6,764 | $7,489 | $8,237 |
| Total Liabilities and Capital | $3,650 | $4,537 | $4,536 | $4,639 | $4,829 | $5,111 | $5,488 | $5,887 | $6,460 | $7,187 | $7,897 | $8,629 | $9,385 |
| Net Worth | $3,650 | $3,636 | $3,631 | $3,708 | $3,871 | $4,123 | $4,470 | $4,857 | $5,384 | $6,063 | $6,764 | $7,489 | $8,237 |
By 
