Igneous Rock Gym

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Rock Climbing Gym Business Plan

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
Day Pass 0% 50 85 90 100 110 130 120 115 120 115 120 125
Ten Punch Pass 0% 5 10 14 16 20 20 18 18 20 20 22 22
Month Membership 0% 15 25 30 35 40 50 45 45 50 50 55 55
College Month Membership 0% 3 12 15 18 15 20 18 20 20 20 10 10
Three Month Membership 0% 8 13 15 10 18 25 12 12 22 15 22 18
Annual Membership 0% 3 8 10 10 8 15 7 8 8 8 5 5
Annual Pay Plan 0% 3 6 7 6 5 10 3 4 3 4 5 5
College Annual Membership 0% 1 5 8 6 2 6 2 3 5 5 2 2
Family Annual Membership 0% 1 1 2 2 2 3 2 2 2 3 3 3
Family Annual Pay Plan 0% 1 1 2 2 1 3 1 1 2 2 2 2
Groups 0% 4 8 10 12 16 14 14 15 15 15 17 17
Lessons 0% 4 8 10 10 10 15 12 15 15 12 10 12
Climb Time 0% 3 12 16 20 20 20 20 20 20 20 20 20
Junior Program 0% 2 8 4 4 8 8 4 6 8 4 3 6
Summer Camps 0% 0 0 0 0 0 0 0 0 0 0 45 60
Misc. 0% 4 3 4 4 8 3 3 3 3 3 3 3
Total Unit Sales 107 205 237 255 283 342 281 287 313 296 344 365
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
Day Pass $14.00 $14.00 $14.00 $14.00 $14.00 $14.00 $14.00 $14.00 $14.00 $14.00 $14.00 $14.00
Ten Punch Pass $107.00 $107.00 $107.00 $107.00 $107.00 $107.00 $107.00 $107.00 $107.00 $107.00 $107.00 $107.00
Month Membership $63.00 $63.00 $63.00 $63.00 $63.00 $63.00 $63.00 $63.00 $63.00 $63.00 $63.00 $63.00
College Month Membership $48.00 $48.00 $48.00 $48.00 $48.00 $48.00 $48.00 $48.00 $48.00 $48.00 $48.00 $48.00
Three Month Membership $150.00 $150.00 $150.00 $150.00 $150.00 $150.00 $150.00 $150.00 $150.00 $150.00 $150.00 $150.00
Annual Membership $415.00 $415.00 $415.00 $415.00 $415.00 $415.00 $415.00 $415.00 $415.00 $415.00 $415.00 $415.00
Annual Pay Plan $44.00 $44.00 $44.00 $44.00 $44.00 $44.00 $44.00 $44.00 $44.00 $44.00 $44.00 $44.00
College Annual Membership $355.00 $355.00 $355.00 $355.00 $355.00 $355.00 $355.00 $355.00 $355.00 $355.00 $355.00 $355.00
Family Annual Membership $685.00 $685.00 $685.00 $685.00 $685.00 $685.00 $685.00 $685.00 $685.00 $685.00 $685.00 $685.00
Family Annual Pay Plan $78.00 $78.00 $78.00 $78.00 $78.00 $78.00 $78.00 $78.00 $78.00 $78.00 $78.00 $78.00
Groups $115.00 $115.00 $115.00 $115.00 $115.00 $115.00 $115.00 $115.00 $115.00 $115.00 $115.00 $115.00
Lessons $45.00 $45.00 $45.00 $45.00 $45.00 $45.00 $45.00 $45.00 $45.00 $45.00 $45.00 $45.00
Climb Time $60.00 $60.00 $60.00 $60.00 $60.00 $60.00 $60.00 $60.00 $60.00 $60.00 $60.00 $60.00
Junior Program $225.00 $225.00 $225.00 $225.00 $225.00 $225.00 $225.00 $225.00 $225.00 $225.00 $225.00 $225.00
Summer Camps $147.00 $147.00 $147.00 $147.00 $147.00 $147.00 $147.00 $147.00 $147.00 $147.00 $147.00 $147.00
Misc. $20.00 $20.00 $20.00 $20.00 $20.00 $20.00 $20.00 $20.00 $20.00 $20.00 $20.00 $20.00
Sales
Day Pass $700 $1,190 $1,260 $1,400 $1,540 $1,820 $1,680 $1,610 $1,680 $1,610 $1,680 $1,750
Ten Punch Pass $535 $1,070 $1,498 $1,712 $2,140 $2,140 $1,926 $1,926 $2,140 $2,140 $2,354 $2,354
Month Membership $945 $1,575 $1,890 $2,205 $2,520 $3,150 $2,835 $2,835 $3,150 $3,150 $3,465 $3,465
College Month Membership $144 $576 $720 $864 $720 $960 $864 $960 $960 $960 $480 $480
Three Month Membership $1,200 $1,950 $2,250 $1,500 $2,700 $3,750 $1,800 $1,800 $3,300 $2,250 $3,300 $2,700
Annual Membership $1,245 $3,320 $4,150 $4,150 $3,320 $6,225 $2,905 $3,320 $3,320 $3,320 $2,075 $2,075
Annual Pay Plan $132 $264 $308 $264 $220 $440 $132 $176 $132 $176 $220 $220
College Annual Membership $355 $1,775 $2,840 $2,130 $710 $2,130 $710 $1,065 $1,775 $1,775 $710 $710
Family Annual Membership $685 $685 $1,370 $1,370 $1,370 $2,055 $1,370 $1,370 $1,370 $2,055 $2,055 $2,055
Family Annual Pay Plan $78 $78 $156 $156 $78 $234 $78 $78 $156 $156 $156 $156
Groups $460 $920 $1,150 $1,380 $1,840 $1,610 $1,610 $1,725 $1,725 $1,725 $1,955 $1,955
Lessons $180 $360 $450 $450 $450 $675 $540 $675 $675 $540 $450 $540
Climb Time $180 $720 $960 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200
Junior Program $450 $1,800 $900 $900 $1,800 $1,800 $900 $1,350 $1,800 $900 $675 $1,350
Summer Camps $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $6,615 $8,820
Misc. $80 $60 $80 $80 $160 $60 $60 $60 $60 $60 $60 $60
Total Sales $7,369 $16,343 $19,982 $19,761 $20,768 $28,249 $18,610 $20,150 $23,443 $22,017 $27,450 $29,890
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
Day Pass 3.00% $0.42 $0.42 $0.42 $0.42 $0.42 $0.42 $0.42 $0.42 $0.42 $0.42 $0.42 $0.42
Ten Punch Pass 3.00% $3.21 $3.21 $3.21 $3.21 $3.21 $3.21 $3.21 $3.21 $3.21 $3.21 $3.21 $3.21
Month Membership 3.00% $1.89 $1.89 $1.89 $1.89 $1.89 $1.89 $1.89 $1.89 $1.89 $1.89 $1.89 $1.89
College Month Membership 3.00% $1.44 $1.44 $1.44 $1.44 $1.44 $1.44 $1.44 $1.44 $1.44 $1.44 $1.44 $1.44
Three Month Membership 3.00% $4.50 $4.50 $4.50 $4.50 $4.50 $4.50 $4.50 $4.50 $4.50 $4.50 $4.50 $4.50
Annual Membership 3.00% $12.45 $12.45 $12.45 $12.45 $12.45 $12.45 $12.45 $12.45 $12.45 $12.45 $12.45 $12.45
Annual Pay Plan 3.00% $1.32 $1.32 $1.32 $1.32 $1.32 $1.32 $1.32 $1.32 $1.32 $1.32 $1.32 $1.32
College Annual Membership 3.00% $10.65 $10.65 $10.65 $10.65 $10.65 $10.65 $10.65 $10.65 $10.65 $10.65 $10.65 $10.65
Family Annual Membership 3.00% $20.55 $20.55 $20.55 $20.55 $20.55 $20.55 $20.55 $20.55 $20.55 $20.55 $20.55 $20.55
Family Annual Pay Plan 3.00% $2.34 $2.34 $2.34 $2.34 $2.34 $2.34 $2.34 $2.34 $2.34 $2.34 $2.34 $2.34
Groups 6.00% $6.90 $6.90 $6.90 $6.90 $6.90 $6.90 $6.90 $6.90 $6.90 $6.90 $6.90 $6.90
Lessons 3.00% $1.35 $1.35 $1.35 $1.35 $1.35 $1.35 $1.35 $1.35 $1.35 $1.35 $1.35 $1.35
Climb Time 3.00% $1.80 $1.80 $1.80 $1.80 $1.80 $1.80 $1.80 $1.80 $1.80 $1.80 $1.80 $1.80
Junior Program 3.00% $6.75 $6.75 $6.75 $6.75 $6.75 $6.75 $6.75 $6.75 $6.75 $6.75 $6.75 $6.75
Summer Camps 30.00% $44.10 $44.10 $44.10 $44.10 $44.10 $44.10 $44.10 $44.10 $44.10 $44.10 $44.10 $44.10
Misc. 50.00% $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00
Direct Cost of Sales
Day Pass $21 $36 $38 $42 $46 $55 $50 $48 $50 $48 $50 $53
Ten Punch Pass $16 $32 $45 $51 $64 $64 $58 $58 $64 $64 $71 $71
Month Membership $28 $47 $57 $66 $76 $95 $85 $85 $95 $95 $104 $104
College Month Membership $4 $17 $22 $26 $22 $29 $26 $29 $29 $29 $14 $14
Three Month Membership $36 $59 $68 $45 $81 $113 $54 $54 $99 $68 $99 $81
Annual Membership $37 $100 $125 $125 $100 $187 $87 $100 $100 $100 $62 $62
Annual Pay Plan $4 $8 $9 $8 $7 $13 $4 $5 $4 $5 $7 $7
College Annual Membership $11 $53 $85 $64 $21 $64 $21 $32 $53 $53 $21 $21
Family Annual Membership $21 $21 $41 $41 $41 $62 $41 $41 $41 $62 $62 $62
Family Annual Pay Plan $2 $2 $5 $5 $2 $7 $2 $2 $5 $5 $5 $5
Groups $28 $55 $69 $83 $110 $97 $97 $103 $103 $103 $117 $117
Lessons $5 $11 $13 $13 $13 $20 $16 $20 $20 $16 $13 $16
Climb Time $5 $22 $29 $36 $36 $36 $36 $36 $36 $36 $36 $36
Junior Program $14 $54 $27 $27 $54 $54 $27 $41 $54 $27 $20 $41
Summer Camps $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,985 $2,646
Misc. $40 $30 $40 $40 $80 $30 $30 $30 $30 $30 $30 $30
Subtotal Direct Cost of Sales $272 $546 $672 $672 $753 $924 $635 $684 $783 $740 $2,696 $3,365
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
Manager 0% $2,800 $2,700 $2,550 $2,650 $2,650 $2,650 $2,400 $2,800 $2,400 $2,650 $2,650 $2,550
Front Desk/Instructors 0% $3,850 $4,000 $4,100 $3,800 $3,900 $4,000 $3,700 $4,100 $3,950 $4,100 $4,000 $4,100
Total People 5 5 5 5 5 5 5 5 5 5 5 5
Total Payroll $6,650 $6,700 $6,650 $6,450 $6,550 $6,650 $6,100 $6,900 $6,350 $6,750 $6,650 $6,650
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 $7,369 $16,343 $19,982 $19,761 $20,768 $28,249 $18,610 $20,150 $23,443 $22,017 $27,450 $29,890
Direct Cost of Sales $272 $546 $672 $672 $753 $924 $635 $684 $783 $740 $2,696 $3,365
Other Costs of Sales $300 $300 $300 $300 $300 $300 $300 $300 $300 $300 $300 $300
Total Cost of Sales $572 $846 $972 $972 $1,053 $1,224 $935 $984 $1,083 $1,040 $2,996 $3,665
Gross Margin $6,797 $15,497 $19,010 $18,789 $19,715 $27,025 $17,675 $19,166 $22,360 $20,977 $24,454 $26,225
Gross Margin % 92.23% 94.82% 95.14% 95.08% 94.93% 95.67% 94.98% 95.11% 95.38% 95.27% 89.08% 87.74%
Expenses
Payroll $6,650 $6,700 $6,650 $6,450 $6,550 $6,650 $6,100 $6,900 $6,350 $6,750 $6,650 $6,650
Marketing/Promotion $500 $400 $200 $200 $250 $300 $200 $200 $250 $250 $200 $200
Depreciation $300 $300 $300 $300 $300 $300 $300 $300 $300 $300 $300 $300
Rent $4,400 $4,400 $4,400 $4,400 $4,400 $4,400 $4,400 $4,400 $4,400 $4,400 $4,400 $4,400
Utilities $400 $400 $400 $400 $400 $400 $400 $400 $400 $400 $400 $400
Insurance $1,100 $1,100 $1,100 $1,100 $1,100 $1,100 $1,100 $1,100 $1,100 $1,100 $1,100 $1,100
Payroll Taxes 15% $998 $1,005 $998 $968 $983 $998 $915 $1,035 $953 $1,013 $998 $998
Other $300 $300 $300 $300 $300 $300 $300 $300 $300 $300 $300 $300
Total Operating Expenses $14,648 $14,605 $14,348 $14,118 $14,283 $14,448 $13,715 $14,635 $14,053 $14,513 $14,348 $14,348
Profit Before Interest and Taxes ($7,851) $892 $4,663 $4,672 $5,432 $12,578 $3,960 $4,531 $8,307 $6,464 $10,106 $11,878
EBITDA ($7,551) $1,192 $4,963 $4,972 $5,732 $12,878 $4,260 $4,831 $8,607 $6,764 $10,406 $12,178
Interest Expense $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Taxes Incurred ($2,355) $268 $1,399 $1,402 $1,630 $3,773 $1,188 $1,359 $2,492 $1,939 $3,032 $3,563
Net Profit ($5,496) $624 $3,264 $3,270 $3,802 $8,804 $2,772 $3,171 $5,815 $4,525 $7,074 $8,314
Net Profit/Sales -74.58% 3.82% 16.33% 16.55% 18.31% 31.17% 14.90% 15.74% 24.81% 20.55% 25.77% 27.82%
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 $7,369 $16,343 $19,982 $19,761 $20,768 $28,249 $18,610 $20,150 $23,443 $22,017 $27,450 $29,890
Subtotal Cash from Operations $7,369 $16,343 $19,982 $19,761 $20,768 $28,249 $18,610 $20,150 $23,443 $22,017 $27,450 $29,890
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 $7,369 $16,343 $19,982 $19,761 $20,768 $28,249 $18,610 $20,150 $23,443 $22,017 $27,450 $29,890
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 $12,565 $15,419 $16,418 $16,191 $16,666 $19,145 $15,538 $16,679 $17,328 $17,192 $20,076 $21,276
Subtotal Spent on Operations $12,565 $15,419 $16,418 $16,191 $16,666 $19,145 $15,538 $16,679 $17,328 $17,192 $20,076 $21,276
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 $12,565 $15,419 $16,418 $16,191 $16,666 $19,145 $15,538 $16,679 $17,328 $17,192 $20,076 $21,276
Net Cash Flow ($5,196) $924 $3,564 $3,570 $4,102 $9,104 $3,072 $3,471 $6,115 $4,825 $7,374 $8,614
Cash Balance $17,804 $18,729 $22,293 $25,863 $29,965 $39,070 $42,142 $45,613 $51,728 $56,553 $63,927 $72,542
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 $23,000 $17,804 $18,729 $22,293 $25,863 $29,965 $39,070 $42,142 $45,613 $51,728 $56,553 $63,927 $72,542
Other Current 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 Current Assets $25,000 $19,804 $20,729 $24,293 $27,863 $31,965 $41,070 $44,142 $47,613 $53,728 $58,553 $65,927 $74,542
Long-term Assets
Long-term Assets $90,000 $90,000 $90,000 $90,000 $90,000 $90,000 $90,000 $90,000 $90,000 $90,000 $90,000 $90,000 $90,000
Accumulated Depreciation $0 $300 $600 $900 $1,200 $1,500 $1,800 $2,100 $2,400 $2,700 $3,000 $3,300 $3,600
Total Long-term Assets $90,000 $89,700 $89,400 $89,100 $88,800 $88,500 $88,200 $87,900 $87,600 $87,300 $87,000 $86,700 $86,400
Total Assets $115,000 $109,504 $110,129 $113,393 $116,663 $120,465 $129,270 $132,042 $135,213 $141,028 $145,553 $152,627 $160,942
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
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 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Long-term Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Paid-in Capital $140,000 $140,000 $140,000 $140,000 $140,000 $140,000 $140,000 $140,000 $140,000 $140,000 $140,000 $140,000 $140,000
Retained Earnings ($25,000) ($25,000) ($25,000) ($25,000) ($25,000) ($25,000) ($25,000) ($25,000) ($25,000) ($25,000) ($25,000) ($25,000) ($25,000)
Earnings $0 ($5,496) ($4,871) ($1,607) $1,663 $5,465 $14,270 $17,042 $20,213 $26,028 $30,553 $37,627 $45,942
Total Capital $115,000 $109,504 $110,129 $113,393 $116,663 $120,465 $129,270 $132,042 $135,213 $141,028 $145,553 $152,627 $160,942
Total Liabilities and Capital $115,000 $109,504 $110,129 $113,393 $116,663 $120,465 $129,270 $132,042 $135,213 $141,028 $145,553 $152,627 $160,942
Net Worth $115,000 $109,504 $110,129 $113,393 $116,663 $120,465 $129,270 $132,042 $135,213 $141,028 $145,553 $152,627 $160,942
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
Igneous Rock Gym rock climbing gym business plan appendix. Igneous Rock Gym will take advantage of the growing mainstream interest in rock climbing by opening the first climbing gym in the area. The owners, including an experienced climbing instructor, will f