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Specialty Food & Beverage Shop icon Shaved Ice Beverage Business Plan

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Ice Dreams

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
Sales 0% $2,751 $2,751 $5,691 $5,691 $5,691 $5,691 $5,691 $5,691 $5,691 $2,751 $2,751 $1,376
Other 0% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Sales $2,751 $2,751 $5,691 $5,691 $5,691 $5,691 $5,691 $5,691 $5,691 $2,751 $2,751 $1,376
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
Cost of Sales $623 $623 $1,330 $1,330 $1,330 $1,330 $1,330 $1,330 $1,330 $623 $623 $312
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Direct Cost of Sales $623 $623 $1,330 $1,330 $1,330 $1,330 $1,330 $1,330 $1,330 $623 $623 $312
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
Assistant 0% $900 $900 $900 $900 $900 $900 $900 $900 $900 $900 $900 $900
Owner 0% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total People 1 1 1 1 1 1 1 1 1 1 1 1
Total Payroll $900 $900 $900 $900 $900 $900 $900 $900 $900 $900 $900 $900

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 $2,751 $2,751 $5,691 $5,691 $5,691 $5,691 $5,691 $5,691 $5,691 $2,751 $2,751 $1,376
Direct Cost of Sales $623 $623 $1,330 $1,330 $1,330 $1,330 $1,330 $1,330 $1,330 $623 $623 $312
Other Costs of Sales $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Cost of Sales $623 $623 $1,330 $1,330 $1,330 $1,330 $1,330 $1,330 $1,330 $623 $623 $312
Gross Margin $2,128 $2,128 $4,361 $4,361 $4,361 $4,361 $4,361 $4,361 $4,361 $2,128 $2,128 $1,064
Gross Margin % 77.35% 77.35% 76.63% 76.63% 76.63% 76.63% 76.63% 76.63% 76.63% 77.35% 77.35% 77.33%
Expenses
Payroll $900 $900 $900 $900 $900 $900 $900 $900 $900 $900 $900 $900
Marketing/Promotion $180 $180 $105 $105 $105 $105 $105 $105 $105 $105 $105 $105
Depreciation $37 $33 $33 $33 $33 $33 $33 $33 $33 $33 $33 $33
Utilities $85 $85 $85 $85 $85 $185 $185 $185 $185 $185 $185 $185
Insurance $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $100
Payroll Taxes 23% $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 $1,302 $1,298 $1,223 $1,223 $1,223 $1,323 $1,323 $1,323 $1,323 $1,323 $1,323 $1,323
Profit Before Interest and Taxes $826 $830 $3,138 $3,138 $3,138 $3,038 $3,038 $3,038 $3,038 $805 $805 ($259)
EBITDA $863 $863 $3,171 $3,171 $3,171 $3,071 $3,071 $3,071 $3,071 $838 $838 ($226)
Interest Expense $343 $336 $328 $321 $314 $306 $299 $292 $284 $277 $270 $263
Taxes Incurred $145 $148 $843 $845 $847 $819 $822 $824 $826 $158 $161 ($156)
Net Profit $338 $346 $1,967 $1,972 $1,977 $1,912 $1,917 $1,922 $1,927 $369 $375 ($365)
Net Profit/Sales 12.30% 12.58% 34.56% 34.65% 34.74% 33.60% 33.69% 33.78% 33.87% 13.43% 13.62% -26.53%

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 $2,751 $2,751 $5,691 $5,691 $5,691 $5,691 $5,691 $5,691 $5,691 $2,751 $2,751 $1,376
Subtotal Cash from Operations $2,751 $2,751 $5,691 $5,691 $5,691 $5,691 $5,691 $5,691 $5,691 $2,751 $2,751 $1,376
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 $2,751 $2,751 $5,691 $5,691 $5,691 $5,691 $5,691 $5,691 $5,691 $2,751 $2,751 $1,376
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 $900 $900 $900 $900 $900 $900 $900 $900 $900 $900 $900 $900
Bill Payments $28 $886 $1,893 $3,162 $2,786 $2,783 $2,846 $2,841 $2,835 $2,764 $859 $1,776
Subtotal Spent on Operations $928 $1,786 $2,793 $4,062 $3,686 $3,683 $3,746 $3,741 $3,735 $3,664 $1,759 $2,676
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 $875 $875 $875 $875 $875 $875 $875 $875 $875 $875 $875 $875
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 $1,803 $2,661 $3,668 $4,937 $4,561 $4,558 $4,621 $4,616 $4,610 $4,539 $2,634 $3,551
Net Cash Flow $948 $90 $2,023 $754 $1,130 $1,133 $1,070 $1,075 $1,081 ($1,788) $117 ($2,175)
Cash Balance $10,948 $11,038 $13,061 $13,814 $14,945 $16,077 $17,148 $18,223 $19,304 $17,516 $17,633 $15,458

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 $10,000 $10,948 $11,038 $13,061 $13,814 $14,945 $16,077 $17,148 $18,223 $19,304 $17,516 $17,633 $15,458
Inventory $1,325 $702 $1,079 $1,463 $1,463 $1,463 $1,463 $1,463 $1,463 $1,463 $840 $1,217 $905
Other Current Assets $675 $675 $675 $675 $675 $675 $675 $675 $675 $675 $675 $675 $675
Total Current Assets $12,000 $12,325 $12,792 $15,199 $15,952 $17,083 $18,215 $19,286 $20,361 $21,442 $19,031 $19,525 $17,038
Long-term Assets
Long-term Assets $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000
Accumulated Depreciation $0 $37 $70 $103 $136 $169 $202 $235 $268 $301 $334 $367 $400
Total Long-term Assets $4,000 $3,963 $3,930 $3,897 $3,864 $3,831 $3,798 $3,765 $3,732 $3,699 $3,666 $3,633 $3,600
Total Assets $16,000 $16,288 $16,722 $19,096 $19,816 $20,914 $22,013 $23,051 $24,093 $25,141 $22,697 $23,158 $20,638
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 $824 $1,787 $3,069 $2,693 $2,688 $2,751 $2,746 $2,741 $2,736 $798 $1,760 $480
Current Borrowing $42,010 $41,135 $40,260 $39,385 $38,510 $37,635 $36,760 $35,885 $35,010 $34,135 $33,260 $32,385 $31,510
Other Current Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Current Liabilities $42,010 $41,959 $42,047 $42,454 $41,203 $40,323 $39,511 $38,631 $37,751 $36,871 $34,058 $34,145 $31,990
Long-term Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Liabilities $42,010 $41,959 $42,047 $42,454 $41,203 $40,323 $39,511 $38,631 $37,751 $36,871 $34,058 $34,145 $31,990
Paid-in Capital $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000
Retained Earnings ($36,010) ($36,010) ($36,010) ($36,010) ($36,010) ($36,010) ($36,010) ($36,010) ($36,010) ($36,010) ($36,010) ($36,010) ($36,010)
Earnings $0 $338 $684 $2,651 $4,623 $6,600 $8,512 $10,430 $12,352 $14,280 $14,649 $15,024 $14,659
Total Capital ($26,010) ($25,672) ($25,326) ($23,359) ($21,387) ($19,410) ($17,498) ($15,580) ($13,658) ($11,730) ($11,361) ($10,986) ($11,351)
Total Liabilities and Capital $16,000 $16,288 $16,722 $19,096 $19,816 $20,914 $22,013 $23,051 $24,093 $25,141 $22,697 $23,158 $20,638
Net Worth ($26,010) ($25,672) ($25,326) ($23,359) ($21,387) ($19,410) ($17,498) ($15,580) ($13,658) ($11,730) ($11,361) ($10,986) ($11,351)