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Our biggest savings of the year
Advanced Linguistic Pontificators
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 | |||||||||||||
| Medium-size companies | 0% | $0 | $0 | $2,000 | $3,500 | $4,000 | $4,100 | $4,200 | $5,200 | $6,000 | $6,500 | $7,025 | $7,400 |
| Large corporations | 0% | $0 | $0 | $2,000 | $4,000 | $5,000 | $4,500 | $4,700 | $6,000 | $7,000 | $7,500 | $8,000 | $8,500 |
| Total Sales | $0 | $0 | $4,000 | $7,500 | $9,000 | $8,600 | $8,900 | $11,200 | $13,000 | $14,000 | $15,025 | $15,900 | |
| 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 | |
| Medium-size companies | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Large corporations | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Subtotal Direct Cost of Sales | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| 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 | ||
| Daug Matism | 0% | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 |
| 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 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | |
| 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 | $0 | $0 | $4,000 | $7,500 | $9,000 | $8,600 | $8,900 | $11,200 | $13,000 | $14,000 | $15,025 | $15,900 | |
| Direct Cost of Sales | $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 Cost of Sales | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Gross Margin | $0 | $0 | $4,000 | $7,500 | $9,000 | $8,600 | $8,900 | $11,200 | $13,000 | $14,000 | $15,025 | $15,900 | |
| Gross Margin % | 0.00% | 0.00% | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% | |
| Expenses | |||||||||||||
| Payroll | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | |
| Sales and Marketing and Other Expenses | $150 | $150 | $650 | $650 | $650 | $650 | $650 | $650 | $650 | $650 | $650 | $650 | |
| Depreciation | $319 | $319 | $319 | $319 | $319 | $319 | $319 | $319 | $319 | $319 | $319 | $319 | |
| Leased Equipment | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Utilities | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | |
| Insurance | $125 | $125 | $125 | $125 | $125 | $125 | $125 | $125 | $125 | $125 | $125 | $125 | |
| Rent | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Payroll Taxes | 15% | $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 | $2,794 | $2,794 | $3,294 | $3,294 | $3,294 | $3,294 | $3,294 | $3,294 | $3,294 | $3,294 | $3,294 | $3,294 | |
| Profit Before Interest and Taxes | ($2,794) | ($2,794) | $706 | $4,206 | $5,706 | $5,306 | $5,606 | $7,906 | $9,706 | $10,706 | $11,731 | $12,606 | |
| EBITDA | ($2,475) | ($2,475) | $1,025 | $4,525 | $6,025 | $5,625 | $5,925 | $8,225 | $10,025 | $11,025 | $12,050 | $12,925 | |
| Interest Expense | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Taxes Incurred | ($838) | ($699) | $177 | $1,052 | $1,427 | $1,327 | $1,402 | $1,977 | $2,427 | $2,677 | $2,933 | $3,152 | |
| Net Profit | ($1,956) | ($2,096) | $530 | $3,155 | $4,280 | $3,980 | $4,205 | $5,930 | $7,280 | $8,030 | $8,798 | $9,455 | |
| Net Profit/Sales | 0.00% | 0.00% | 13.24% | 42.06% | 47.55% | 46.27% | 47.24% | 52.94% | 56.00% | 57.35% | 58.56% | 59.46% | |
| 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 | $0 | $0 | $4,000 | $7,500 | $9,000 | $8,600 | $8,900 | $11,200 | $13,000 | $14,000 | $15,025 | $15,900 | |
| Subtotal Cash from Operations | $0 | $0 | $4,000 | $7,500 | $9,000 | $8,600 | $8,900 | $11,200 | $13,000 | $14,000 | $15,025 | $15,900 | |
| 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 | $0 | $0 | $4,000 | $7,500 | $9,000 | $8,600 | $8,900 | $11,200 | $13,000 | $14,000 | $15,025 | $15,900 | |
| 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 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | |
| Bill Payments | ($363) | ($575) | ($178) | $1,181 | $2,039 | $2,398 | $2,304 | $2,396 | $2,967 | $3,410 | $3,660 | $3,915 | |
| Subtotal Spent on Operations | $1,637 | $1,425 | $1,822 | $3,181 | $4,039 | $4,398 | $4,304 | $4,396 | $4,967 | $5,410 | $5,660 | $5,915 | |
| 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 | $1,637 | $1,425 | $1,822 | $3,181 | $4,039 | $4,398 | $4,304 | $4,396 | $4,967 | $5,410 | $5,660 | $5,915 | |
| Net Cash Flow | ($1,637) | ($1,425) | $2,178 | $4,319 | $4,961 | $4,202 | $4,596 | $6,804 | $8,034 | $8,590 | $9,365 | $9,985 | |
| Cash Balance | $6,263 | $4,838 | $7,015 | $11,335 | $16,296 | $20,498 | $25,094 | $31,898 | $39,931 | $48,522 | $57,887 | $67,872 | |
| 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 | $7,900 | $6,263 | $4,838 | $7,015 | $11,335 | $16,296 | $20,498 | $25,094 | $31,898 | $39,931 | $48,522 | $57,887 | $67,872 |
| Other Current Assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Current Assets | $7,900 | $6,263 | $4,838 | $7,015 | $11,335 | $16,296 | $20,498 | $25,094 | $31,898 | $39,931 | $48,522 | $57,887 | $67,872 |
| Long-term Assets | |||||||||||||
| Long-term Assets | $11,500 | $11,500 | $11,500 | $11,500 | $11,500 | $11,500 | $11,500 | $11,500 | $11,500 | $11,500 | $11,500 | $11,500 | $11,500 |
| Accumulated Depreciation | $0 | $319 | $638 | $957 | $1,276 | $1,595 | $1,914 | $2,233 | $2,552 | $2,871 | $3,190 | $3,509 | $3,828 |
| Total Long-term Assets | $11,500 | $11,181 | $10,862 | $10,543 | $10,224 | $9,905 | $9,586 | $9,267 | $8,948 | $8,629 | $8,310 | $7,991 | $7,672 |
| Total Assets | $19,400 | $17,444 | $15,700 | $17,558 | $21,559 | $26,201 | $30,084 | $34,361 | $40,846 | $48,560 | $56,832 | $65,878 | $75,544 |
| 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 | $0 | $351 | $1,680 | $2,526 | $2,889 | $2,792 | $2,864 | $3,420 | $3,855 | $4,097 | $4,345 | $4,556 |
| 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 | $351 | $1,680 | $2,526 | $2,889 | $2,792 | $2,864 | $3,420 | $3,855 | $4,097 | $4,345 | $4,556 |
| Long-term Liabilities | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Liabilities | $0 | $0 | $351 | $1,680 | $2,526 | $2,889 | $2,792 | $2,864 | $3,420 | $3,855 | $4,097 | $4,345 | $4,556 |
| Paid-in Capital | $22,000 | $22,000 | $22,000 | $22,000 | $22,000 | $22,000 | $22,000 | $22,000 | $22,000 | $22,000 | $22,000 | $22,000 | $22,000 |
| Retained Earnings | ($2,600) | ($2,600) | ($2,600) | ($2,600) | ($2,600) | ($2,600) | ($2,600) | ($2,600) | ($2,600) | ($2,600) | ($2,600) | ($2,600) | ($2,600) |
| Earnings | $0 | ($1,956) | ($4,051) | ($3,522) | ($367) | $3,912 | $7,892 | $12,096 | $18,026 | $25,305 | $33,335 | $42,133 | $51,587 |
| Total Capital | $19,400 | $17,444 | $15,349 | $15,878 | $19,033 | $23,312 | $27,292 | $31,496 | $37,426 | $44,705 | $52,735 | $61,533 | $70,987 |
| Total Liabilities and Capital | $19,400 | $17,444 | $15,700 | $17,558 | $21,559 | $26,201 | $30,084 | $34,361 | $40,846 | $48,560 | $56,832 | $65,878 | $75,544 |
| Net Worth | $19,400 | $17,444 | $15,349 | $15,878 | $19,033 | $23,312 | $27,292 | $31,496 | $37,426 | $44,705 | $52,735 | $61,533 | $70,987 |