By 
Our biggest savings of the year
Amesbury Psychological Center
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 | |||||||||||||
| Psychotherapy | 0% | 482 | 482 | 482 | 482 | 482 | 482 | 482 | 482 | 482 | 482 | 482 | 482 |
| Psychopharmacology/MD | 0% | 210 | 210 | 210 | 210 | 210 | 210 | 210 | 210 | 210 | 210 | 210 | 210 |
| Psychopharmacology/CNS | 0% | 86 | 86 | 86 | 86 | 86 | 86 | 146 | 146 | 146 | 146 | 146 | 146 |
| Addictions/3 hr IOP | 0% | 26 | 26 | 26 | 26 | 26 | 26 | 26 | 26 | 26 | 26 | 26 | 26 |
| Addictions/1hr IOP | 0% | 49 | 49 | 49 | 49 | 49 | 49 | 49 | 49 | 49 | 49 | 49 | 49 |
| Contracts | 0% | 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 | 0 |
| Total Unit Sales | 853 | 853 | 853 | 853 | 853 | 853 | 913 | 913 | 913 | 913 | 913 | 913 | |
| 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 | |
| Psychotherapy | $64.00 | $59.52 | $59.52 | $59.52 | $59.52 | $59.52 | $59.52 | $59.52 | $59.52 | $59.52 | $59.52 | $59.52 | $59.52 |
| Psychopharmacology/MD | $44.00 | $40.92 | $40.92 | $40.92 | $40.92 | $40.92 | $40.92 | $40.92 | $40.92 | $40.92 | $40.92 | $40.92 | $40.92 |
| Psychopharmacology/CNS | $35.00 | $32.55 | $32.55 | $32.55 | $32.55 | $32.55 | $32.55 | $32.55 | $32.55 | $32.55 | $32.55 | $32.55 | $32.55 |
| Addictions/3 hr IOP | $83.00 | $77.19 | $77.19 | $77.19 | $77.19 | $77.19 | $77.19 | $77.19 | $77.19 | $77.19 | $77.19 | $77.19 | $77.19 |
| Addictions/1hr IOP | $24.00 | $22.32 | $22.32 | $22.32 | $22.32 | $22.32 | $22.32 | $22.32 | $22.32 | $22.32 | $22.32 | $22.32 | $22.32 |
| Contracts | $64.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
| Other | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | |
| Sales | |||||||||||||
| Psychotherapy | $28,689 | $28,689 | $28,689 | $28,689 | $28,689 | $28,689 | $28,689 | $28,689 | $28,689 | $28,689 | $28,689 | $28,689 | |
| Psychopharmacology/MD | $8,593 | $8,593 | $8,593 | $8,593 | $8,593 | $8,593 | $8,593 | $8,593 | $8,593 | $8,593 | $8,593 | $8,593 | |
| Psychopharmacology/CNS | $2,794 | $2,794 | $2,794 | $2,794 | $2,794 | $2,794 | $4,752 | $4,752 | $4,752 | $4,752 | $4,752 | $4,752 | |
| Addictions/3 hr IOP | $1,994 | $1,994 | $1,994 | $1,994 | $1,994 | $1,994 | $1,994 | $1,994 | $1,994 | $1,994 | $1,994 | $1,994 | |
| Addictions/1hr IOP | $1,094 | $1,094 | $1,094 | $1,094 | $1,094 | $1,094 | $1,094 | $1,094 | $1,094 | $1,094 | $1,094 | $1,094 | |
| Contracts | $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 Sales | $43,163 | $43,163 | $43,163 | $43,163 | $43,163 | $43,163 | $45,122 | $45,122 | $45,122 | $45,122 | $45,122 | $45,122 | |
| 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 | |
| Psychotherapy | 60.00% | $35.71 | $35.71 | $35.71 | $35.71 | $35.71 | $35.71 | $35.71 | $35.71 | $35.71 | $35.71 | $35.71 | $35.71 |
| Psychopharmacology/MD | 70.00% | $28.64 | $28.64 | $28.64 | $28.64 | $28.64 | $28.64 | $28.64 | $28.64 | $28.64 | $28.64 | $28.64 | $28.64 |
| Psychopharmacology/CNS | 60.00% | $19.53 | $19.53 | $19.53 | $19.53 | $19.53 | $19.53 | $19.53 | $19.53 | $19.53 | $19.53 | $19.53 | $19.53 |
| Addictions/3 hr IOP | 17.00% | $13.12 | $13.12 | $13.12 | $13.12 | $13.12 | $13.12 | $13.12 | $13.12 | $13.12 | $13.12 | $13.12 | $13.12 |
| Addictions/1hr IOP | 22.00% | $4.91 | $4.91 | $4.91 | $4.91 | $4.91 | $4.91 | $4.91 | $4.91 | $4.91 | $4.91 | $4.91 | $4.91 |
| Contracts | 60.00% | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
| Other | 0.00% | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
| Direct Cost of Sales | |||||||||||||
| Psychotherapy | $17,213 | $17,213 | $17,213 | $17,213 | $17,213 | $17,213 | $17,213 | $17,213 | $17,213 | $17,213 | $17,213 | $17,213 | |
| Psychopharmacology/MD | $6,015 | $6,015 | $6,015 | $6,015 | $6,015 | $6,015 | $6,015 | $6,015 | $6,015 | $6,015 | $6,015 | $6,015 | |
| Psychopharmacology/CNS | $1,676 | $1,676 | $1,676 | $1,676 | $1,676 | $1,676 | $2,851 | $2,851 | $2,851 | $2,851 | $2,851 | $2,851 | |
| Addictions/3 hr IOP | $339 | $339 | $339 | $339 | $339 | $339 | $339 | $339 | $339 | $339 | $339 | $339 | |
| Addictions/1hr IOP | $241 | $241 | $241 | $241 | $241 | $241 | $241 | $241 | $241 | $241 | $241 | $241 | |
| Contracts | $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 | |
| Subtotal Direct Cost of Sales | $25,484 | $25,484 | $25,484 | $25,484 | $25,484 | $25,484 | $26,659 | $26,659 | $26,659 | $26,659 | $26,659 | $26,659 | |
| 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 | 9.75% | 9.75% | 9.75% | 9.75% | 9.75% | 9.75% | 9.75% | 9.75% | 9.75% | 9.75% | 9.75% | 9.75% | |
| Long-term Interest Rate | 9.75% | 9.75% | 9.75% | 9.75% | 9.75% | 9.75% | 9.75% | 9.75% | 9.75% | 9.75% | 9.75% | 9.75% | |
| Tax Rate | 30.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | |
| 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 | $43,163 | $43,163 | $43,163 | $43,163 | $43,163 | $43,163 | $45,122 | $45,122 | $45,122 | $45,122 | $45,122 | $45,122 | |
| Direct Cost of Sales | $25,484 | $25,484 | $25,484 | $25,484 | $25,484 | $25,484 | $26,659 | $26,659 | $26,659 | $26,659 | $26,659 | $26,659 | |
| Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total Cost of Sales | $25,484 | $25,484 | $25,484 | $25,484 | $25,484 | $25,484 | $26,659 | $26,659 | $26,659 | $26,659 | $26,659 | $26,659 | |
| Gross Margin | $17,679 | $17,679 | $17,679 | $17,679 | $17,679 | $17,679 | $18,462 | $18,462 | $18,462 | $18,462 | $18,462 | $18,462 | |
| Gross Margin % | 40.96% | 40.96% | 40.96% | 40.96% | 40.96% | 40.96% | 40.92% | 40.92% | 40.92% | 40.92% | 40.92% | 40.92% | |
| Expenses | |||||||||||||
| Payroll | $8,312 | $8,312 | $8,312 | $8,312 | $8,312 | $8,312 | $8,312 | $8,312 | $8,312 | $8,312 | $8,312 | $8,312 | |
| Marketing/Promotion | $675 | $675 | $675 | $675 | $675 | $625 | $625 | $625 | $625 | $625 | $625 | $575 | |
| Depreciation | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Leased Equipment | $250 | $250 | $250 | $250 | $250 | $250 | $250 | $250 | $250 | $250 | $250 | $250 | |
| Billing Fees (6% of billed plus 1.5% copays) | $53 | $665 | $1,685 | $2,093 | $2,096 | $2,104 | $2,131 | $2,174 | $2,217 | $2,385 | $2,628 | $2,720 | |
| Insurance | $300 | $300 | $300 | $300 | $300 | $300 | $300 | $300 | $300 | $300 | $300 | $200 | |
| Rent | $916 | $916 | $916 | $916 | $916 | $916 | $916 | $916 | $916 | $916 | $916 | $916 | |
| Human Resource/HR Logic | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | |
| Med Dir.,Multidisc.,RNCS Sup. | $833 | $833 | $833 | $833 | $833 | $833 | $833 | $833 | $833 | $833 | $833 | $833 | |
| Telephone | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | |
| Postage | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $50 | $50 | $50 | |
| Office Supplies | $330 | $330 | $330 | $330 | $330 | $330 | $330 | $330 | $330 | $330 | $330 | $230 | |
| Payroll Taxes | 15% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Contract/Consultants | $833 | $833 | $833 | $833 | $833 | $833 | $833 | $833 | $833 | $833 | $833 | $837 | |
| Total Operating Expenses | $13,602 | $14,214 | $15,234 | $15,642 | $15,645 | $15,603 | $15,630 | $15,673 | $15,716 | $15,834 | $16,077 | $15,923 | |
| Profit Before Interest and Taxes | $4,077 | $3,465 | $2,445 | $2,037 | $2,034 | $2,076 | $2,832 | $2,789 | $2,746 | $2,628 | $2,385 | $2,539 | |
| EBITDA | $4,077 | $3,465 | $2,445 | $2,037 | $2,034 | $2,076 | $2,832 | $2,789 | $2,746 | $2,628 | $2,385 | $2,539 | |
| Interest Expense | $400 | $394 | $388 | $382 | $376 | $370 | $364 | $358 | $351 | $345 | $339 | $333 | |
| Taxes Incurred | $1,103 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Net Profit | $2,574 | $3,071 | $2,057 | $1,655 | $1,658 | $1,706 | $2,469 | $2,432 | $2,395 | $2,283 | $2,046 | $2,206 | |
| Net Profit/Sales | 5.96% | 7.11% | 4.77% | 3.83% | 3.84% | 3.95% | 5.47% | 5.39% | 5.31% | 5.06% | 4.53% | 4.89% | |
| 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 | $4,316 | $4,316 | $4,316 | $4,316 | $4,316 | $4,316 | $4,512 | $4,512 | $4,512 | $4,512 | $4,512 | $4,512 | |
| Cash from Receivables | $0 | $0 | $1,295 | $38,847 | $38,847 | $38,847 | $38,847 | $38,847 | $38,906 | $40,610 | $40,610 | $40,610 | |
| Subtotal Cash from Operations | $4,316 | $4,316 | $5,611 | $43,163 | $43,163 | $43,163 | $43,359 | $43,359 | $43,418 | $45,122 | $45,122 | $45,122 | |
| 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 | $4,316 | $4,316 | $5,611 | $43,163 | $43,163 | $43,163 | $43,359 | $43,359 | $43,418 | $45,122 | $45,122 | $45,122 | |
| 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 | $8,312 | $8,312 | $8,312 | $8,312 | $8,312 | $8,312 | $8,312 | $8,312 | $8,312 | $8,312 | $8,312 | $8,312 | |
| Bill Payments | $1,076 | $32,261 | $31,815 | $32,808 | $33,196 | $33,192 | $33,185 | $34,343 | $34,379 | $34,419 | $34,535 | $34,759 | |
| Subtotal Spent on Operations | $9,388 | $40,573 | $40,127 | $41,120 | $41,508 | $41,504 | $41,497 | $42,655 | $42,691 | $42,731 | $42,847 | $43,071 | |
| 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 | $750 | $750 | $750 | $750 | $750 | $750 | $750 | $750 | $750 | $750 | $750 | $750 | |
| 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 | $10,138 | $41,323 | $40,877 | $41,870 | $42,258 | $42,254 | $42,247 | $43,405 | $43,441 | $43,481 | $43,597 | $43,821 | |
| Net Cash Flow | ($5,822) | ($37,007) | ($35,265) | $1,293 | $905 | $910 | $1,112 | ($45) | ($23) | $1,641 | $1,525 | $1,301 | |
| Cash Balance | $95,178 | $58,172 | $22,906 | $24,200 | $25,105 | $26,014 | $27,126 | $27,081 | $27,058 | $28,699 | $30,224 | $31,525 | |
| 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 | $101,000 | $95,178 | $58,172 | $22,906 | $24,200 | $25,105 | $26,014 | $27,126 | $27,081 | $27,058 | $28,699 | $30,224 | $31,525 |
| Accounts Receivable | $0 | $38,847 | $77,694 | $115,246 | $115,246 | $115,246 | $115,246 | $117,009 | $118,772 | $120,475 | $120,475 | $120,475 | $120,475 |
| Other Current Assets | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 |
| Total Current Assets | $106,000 | $139,026 | $140,866 | $143,153 | $144,446 | $145,351 | $146,261 | $149,135 | $150,853 | $152,533 | $154,174 | $155,699 | $157,000 |
| 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 | $106,000 | $139,026 | $140,866 | $143,153 | $144,446 | $145,351 | $146,261 | $149,135 | $150,853 | $152,533 | $154,174 | $155,699 | $157,000 |
| 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 | $31,202 | $30,721 | $31,701 | $32,090 | $32,087 | $32,041 | $33,197 | $33,232 | $33,268 | $33,376 | $33,605 | $33,450 |
| 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 | $31,202 | $30,721 | $31,701 | $32,090 | $32,087 | $32,041 | $33,197 | $33,232 | $33,268 | $33,376 | $33,605 | $33,450 |
| Long-term Liabilities | $50,000 | $49,250 | $48,500 | $47,750 | $47,000 | $46,250 | $45,500 | $44,750 | $44,000 | $43,250 | $42,500 | $41,750 | $41,000 |
| Total Liabilities | $50,000 | $80,452 | $79,221 | $79,451 | $79,090 | $78,337 | $77,541 | $77,947 | $77,232 | $76,518 | $75,876 | $75,355 | $74,450 |
| Paid-in Capital | $65,000 | $65,000 | $65,000 | $65,000 | $65,000 | $65,000 | $65,000 | $65,000 | $65,000 | $65,000 | $65,000 | $65,000 | $65,000 |
| Retained Earnings | ($9,000) | ($9,000) | ($9,000) | ($9,000) | ($9,000) | ($9,000) | ($9,000) | ($9,000) | ($9,000) | ($9,000) | ($9,000) | ($9,000) | ($9,000) |
| Earnings | $0 | $2,574 | $5,644 | $7,701 | $9,356 | $11,014 | $12,720 | $15,189 | $17,620 | $20,015 | $22,298 | $24,344 | $26,550 |
| Total Capital | $56,000 | $58,574 | $61,644 | $63,701 | $65,356 | $67,014 | $68,720 | $71,189 | $73,620 | $76,015 | $78,298 | $80,344 | $82,550 |
| Total Liabilities and Capital | $106,000 | $139,026 | $140,866 | $143,153 | $144,446 | $145,351 | $146,261 | $149,135 | $150,853 | $152,533 | $154,174 | $155,699 | $157,000 |
| Net Worth | $56,000 | $58,574 | $61,644 | $63,701 | $65,356 | $67,014 | $68,720 | $71,189 | $73,620 | $76,015 | $78,298 | $80,344 | $82,550 |