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UPer Crust Pies

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
Pies & Pastry 5% $3,644 $4,559 $3,772 $3,208 $5,426 $6,020 $3,934 $5,360 $4,234 $5,426 $5,435 $5,131
Pies & Pastry (Frozen) 5% $2,208 $2,100 $2,976 $2,685 $3,024 $3,930 $3,114 $3,168 $3,546 $3,103 $3,258 $3,421
Desserts 5% $1,536 $1,707 $1,213 $1,442 $1,392 $1,299 $1,730 $1,548 $1,625 $1,451 $1,792 $1,992
Desserts (Frozen) 5% $504 $396 $331 $347 $397 $551 $514 $422 $443 $465 $489 $585
Salads 5% $413 $360 $370 $292 $235 $206 $188 $232 $230 $322 $321 $418
Cold Beverages 5% $263 $212 $198 $208 $254 $196 $246 $253 $279 $279 $365 $399
Total Sales $8,568 $9,334 $8,859 $8,183 $10,729 $12,201 $9,726 $10,983 $10,356 $11,046 $11,659 $11,946
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
Pies & Pastry $1,638 $1,638 $1,638 $1,638 $1,638 $1,638 $1,638 $1,638 $1,638 $1,638 $1,638 $1,638
Pies & Pastry (Frozen) $1,066 $1,066 $1,066 $1,066 $1,066 $1,066 $1,066 $1,066 $1,066 $1,066 $1,066 $1,066
Desserts $546 $546 $546 $546 $546 $546 $546 $546 $546 $546 $546 $546
Desserts (Frozen) $159 $159 $159 $159 $159 $159 $159 $159 $159 $159 $159 $159
Salads $105 $105 $105 $105 $105 $105 $105 $105 $105 $105 $105 $105
Cold Beverages $92 $92 $92 $92 $92 $92 $92 $92 $92 $92 $92 $92
Subtotal Direct Cost of Sales $3,605 $3,605 $3,605 $3,605 $3,605 $3,605 $3,605 $3,605 $3,605 $3,605 $3,605 $3,605
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
Olie Mackinac-Gogebic 0% $2,253 $2,253 $2,253 $2,253 $2,253 $2,253 $2,253 $2,253 $2,253 $2,253 $2,253 $2,253
Misty Glade 0% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Full-time Employee 1 0% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Lina Mackinac-Gogebic 0% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Full-time Employee 2 0% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Full-time Employee 3 0% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Part-time Employee 1 0% $583 $583 $583 $583 $583 $583 $583 $583 $583 $583 $583 $583
Part-time Employee 2 0% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Part-time Employee 3 0% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Name or Title or Group 0% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total People 2 2 2 2 2 2 2 2 2 2 2 2
Total Payroll $2,837 $2,837 $2,837 $2,837 $2,837 $2,837 $2,837 $2,837 $2,837 $2,837 $2,837 $2,837

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 $8,568 $9,334 $8,859 $8,183 $10,729 $12,201 $9,726 $10,983 $10,356 $11,046 $11,659 $11,946
Direct Cost of Sales $3,605 $3,605 $3,605 $3,605 $3,605 $3,605 $3,605 $3,605 $3,605 $3,605 $3,605 $3,605
Other Costs of Sales $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Cost of Sales $3,605 $3,605 $3,605 $3,605 $3,605 $3,605 $3,605 $3,605 $3,605 $3,605 $3,605 $3,605
Gross Margin $4,963 $5,729 $5,254 $4,578 $7,124 $8,597 $6,121 $7,378 $6,751 $7,441 $8,054 $8,341
Gross Margin % 57.93% 61.38% 59.31% 55.95% 66.40% 70.46% 62.94% 67.18% 65.19% 67.37% 69.08% 69.82%
Expenses
Payroll $2,837 $2,837 $2,837 $2,837 $2,837 $2,837 $2,837 $2,837 $2,837 $2,837 $2,837 $2,837
Marketing/Promotion $250 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250
Depreciation $774 $774 $774 $774 $774 $774 $774 $774 $774 $774 $774 $774
Rent $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000
Utilities $225 $225 $225 $225 $225 $225 $225 $225 $225 $225 $225 $225
Liability insurance $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200
Payroll Taxes 13% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Legal fees $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Accounting $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $100
Bank Service Charges $125 $125 $125 $125 $125 $125 $125 $125 $125 $125 $125 $125
Telephone/Cell Phone $75 $75 $75 $75 $75 $75 $75 $75 $75 $75 $75 $75
License and Permits $42 $42 $42 $42 $42 $42 $42 $42 $42 $42 $42 $42
Cold Storage $208 $208 $208 $208 $208 $208 $208 $208 $208 $208 $208 $208
Office Supplies $42 $42 $42 $42 $42 $42 $42 $42 $42 $42 $42 $42
Repairs and Maintenance $83 $83 $83 $83 $83 $83 $83 $83 $83 $83 $83 $83
Gas/Auto Expenses 15% $83 $83 $83 $83 $83 $83 $83 $83 $83 $83 $83 $83
Postage $17 $17 $17 $17 $17 $17 $17 $17 $17 $17 $17 $17
Total Operating Expenses $7,060 $7,060 $7,060 $7,060 $7,060 $7,060 $7,060 $7,060 $7,060 $7,060 $7,060 $7,060
Profit Before Interest and Taxes ($2,097) ($1,331) ($1,806) ($2,482) $64 $1,536 ($939) $318 ($309) $381 $994 $1,281
EBITDA ($1,323) ($558) ($1,032) ($1,708) $837 $2,310 ($165) $1,092 $465 $1,155 $1,768 $2,054
Interest Expense $845 $840 $835 $830 $825 $820 $815 $810 $805 $800 $795 $790
Taxes Incurred $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Net Profit ($2,942) ($2,171) ($2,641) ($3,312) ($761) $716 ($1,754) ($492) ($1,114) ($419) $199 $491
Net Profit/Sales -34.34% -23.26% -29.81% -40.48% -7.10% 5.87% -18.04% -4.48% -10.76% -3.79% 1.71% 4.11%

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 $8,568 $9,334 $8,859 $8,183 $10,729 $12,201 $9,726 $10,983 $10,356 $11,046 $11,659 $11,946
Subtotal Cash from Operations $8,568 $9,334 $8,859 $8,183 $10,729 $12,201 $9,726 $10,983 $10,356 $11,046 $11,659 $11,946
Additional Cash Received
Sales Tax, VAT, HST/GST Received 4.00% $343 $373 $354 $327 $429 $488 $389 $439 $414 $442 $466 $478
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 $8,911 $9,707 $9,214 $8,510 $11,158 $12,689 $10,115 $11,422 $10,770 $11,488 $12,125 $12,424
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 $2,837 $2,837 $2,837 $2,837 $2,837 $2,837 $2,837 $2,837 $2,837 $2,837 $2,837 $2,837
Bill Payments $343 $10,295 $10,090 $4,485 $10,280 $10,075 $4,470 $10,065 $4,460 $10,255 $10,050 $4,445
Subtotal Spent on Operations $3,180 $13,131 $12,926 $7,321 $13,116 $12,911 $7,306 $12,901 $7,296 $13,091 $12,886 $7,281
Additional Cash Spent
Sales Tax, VAT, HST/GST Paid Out $0 $343 $373 $354 $327 $429 $488 $389 $439 $414 $442 $466
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 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000
Purchase Other Current Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Purchase Long-term Assets $5,417 $5,417 $5,417 $5,417 $5,417 $5,417 $5,417 $5,417 $5,417 $5,417 $5,417 $5,417
Dividends $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Cash Spent $9,597 $19,891 $19,717 $14,093 $19,860 $19,757 $14,211 $19,707 $14,152 $19,922 $19,745 $14,165
Net Cash Flow ($686) ($10,184) ($10,503) ($5,582) ($8,703) ($7,068) ($4,096) ($8,285) ($3,382) ($8,434) ($7,620) ($1,741)
Cash Balance $117,314 $107,130 $96,627 $91,045 $82,342 $75,274 $71,178 $62,893 $59,511 $51,076 $43,457 $41,716

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 $118,000 $117,314 $107,130 $96,627 $91,045 $82,342 $75,274 $71,178 $62,893 $59,511 $51,076 $43,457 $41,716
Inventory $12,000 $14,395 $16,791 $13,186 $15,581 $17,977 $14,372 $16,767 $13,163 $15,558 $17,953 $14,349 $16,744
Other Current Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Current Assets $130,000 $131,710 $123,921 $109,813 $106,626 $100,319 $89,646 $87,945 $76,056 $75,069 $69,030 $57,806 $58,460
Long-term Assets
Long-term Assets $65,000 $70,417 $75,833 $81,250 $86,667 $92,083 $97,500 $102,917 $108,333 $113,750 $119,167 $124,583 $130,000
Accumulated Depreciation $0 $774 $1,548 $2,321 $3,095 $3,869 $4,643 $5,416 $6,190 $6,964 $7,738 $8,511 $9,285
Total Long-term Assets $65,000 $69,643 $74,286 $78,929 $83,572 $88,215 $92,858 $97,500 $102,143 $106,786 $111,429 $116,072 $120,715
Total Assets $195,000 $201,352 $198,207 $188,742 $190,198 $188,534 $182,504 $185,446 $178,199 $181,855 $180,459 $173,878 $179,175
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 $9,952 $9,947 $4,142 $9,937 $9,932 $4,128 $9,923 $4,118 $9,913 $9,908 $4,103 $9,899
Current Borrowing $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other Current Liabilities $0 $343 $373 $354 $327 $429 $488 $389 $439 $414 $442 $466 $478
Subtotal Current Liabilities $0 $10,295 $10,320 $4,497 $10,265 $10,362 $4,616 $10,312 $4,557 $10,327 $10,350 $4,570 $10,376
Long-term Liabilities $170,000 $169,000 $168,000 $167,000 $166,000 $165,000 $164,000 $163,000 $162,000 $161,000 $160,000 $159,000 $158,000
Total Liabilities $170,000 $179,295 $178,320 $171,497 $176,265 $175,362 $168,616 $173,312 $166,557 $171,327 $170,350 $163,570 $168,376
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 ($45,000) ($45,000) ($45,000) ($45,000) ($45,000) ($45,000) ($45,000) ($45,000) ($45,000) ($45,000) ($45,000) ($45,000) ($45,000)
Earnings $0 ($2,942) ($5,113) ($7,754) ($11,067) ($11,828) ($11,112) ($12,866) ($13,358) ($14,472) ($14,891) ($14,692) ($14,202)
Total Capital $25,000 $22,058 $19,887 $17,246 $13,933 $13,172 $13,888 $12,134 $11,642 $10,528 $10,109 $10,308 $10,798
Total Liabilities and Capital $195,000 $201,352 $198,207 $188,742 $190,198 $188,534 $182,504 $185,446 $178,199 $181,855 $180,459 $173,878 $179,175
Net Worth $25,000 $22,058 $19,887 $17,246 $13,933 $13,172 $13,888 $12,134 $11,642 $10,528 $10,109 $10,308 $10,798