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Appendix

Sales Forecast
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Unit Sales
Product X 0% 500 1,600 1,100 900 2,500 1,800 1,500 900 1,100 1,400 1,300 500
Product Y 0% 325 365 325 295 315 285 285 235 145 145 145 111
Product Z 0% 110 110 110 110 110 110 110 110 110 110 110 110
Old Version Returns 0% 0 0 0 0 0 0 0 -450 -300 -150 0 0
OEM & Customization 0% 3 0 0 0 0 3 0 0 0 3 0 0
Other 0% 1 1 1 1 1 1 1 1 1 1 1 1
Total Unit Sales 939 2,076 1,536 1,306 2,926 2,199 1,896 796 1,056 1,509 1,556 722
Unit Prices Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Product X $35.00 $35.00 $35.00 $35.00 $35.00 $35.00 $35.00 $35.00 $35.00 $35.00 $35.00 $35.00
Product Y $45.00 $45.00 $45.00 $45.00 $45.00 $45.00 $45.00 $45.00 $45.00 $45.00 $45.00 $45.00
Product Z $325.00 $325.00 $325.00 $325.00 $325.00 $325.00 $325.00 $325.00 $325.00 $325.00 $325.00 $325.00
Old Version Returns $95.00 $95.00 $95.00 $95.00 $95.00 $95.00 $95.00 $95.00 $95.00 $95.00 $95.00 $95.00
OEM & Customization $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00
Other $1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00
Sales
Product X $17,500 $56,000 $38,500 $31,500 $87,500 $63,000 $52,500 $31,500 $38,500 $49,000 $45,500 $17,500
Product Y $14,625 $16,425 $14,625 $13,275 $14,175 $12,825 $12,825 $10,575 $6,525 $6,525 $6,525 $4,995
Product Z $35,750 $35,750 $35,750 $35,750 $35,750 $35,750 $35,750 $35,750 $35,750 $35,750 $35,750 $35,750
Old Version Returns $0 $0 $0 $0 $0 $0 $0 ($42,750) ($28,500) ($14,250) $0 $0
OEM & Customization $3,000 $0 $0 $0 $0 $3,000 $0 $0 $0 $3,000 $0 $0
Other $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500
Total Sales $72,375 $109,675 $90,375 $82,025 $138,925 $116,075 $102,575 $36,575 $53,775 $81,525 $89,275 $59,745
Direct Unit Costs Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Product X 0.00% $7.82 $7.82 $7.82 $7.82 $7.82 $7.82 $7.82 $7.82 $7.82 $7.82 $7.82 $7.82
Product Y 0.00% $8.39 $8.39 $8.39 $8.39 $8.39 $8.39 $8.39 $8.39 $8.39 $8.39 $8.39 $8.39
Product Z 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
Old Version Returns 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
OEM & Customization 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
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
Product X $3,910 $12,512 $8,602 $7,038 $19,550 $14,076 $11,730 $7,038 $8,602 $10,948 $10,166 $3,910
Product Y $2,727 $3,062 $2,727 $2,475 $2,643 $2,391 $2,391 $1,972 $1,217 $1,217 $1,217 $931
Product Z $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Old Version Returns $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
OEM & Customization $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 $6,637 $15,574 $11,329 $9,513 $22,193 $16,467 $14,121 $9,010 $9,819 $12,165 $11,383 $4,841
Personnel Plan
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Production Personnel
Technical Support Manager $2,775 $2,775 $2,775 $2,775 $2,775 $2,775 $2,775 $2,775 $2,775 $2,775 $2,775 $2,775
Technical Support Staff $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 $2,775 $2,775 $2,775 $2,775 $2,775 $2,775 $2,775 $2,775 $2,775 $2,775 $2,775 $2,775
Sales and Marketing Personnel
Marketing Manager $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000
General and Administrative Personnel
President $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000
Office Manager $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal $7,500 $7,500 $7,500 $7,500 $7,500 $7,500 $7,500 $7,500 $7,500 $7,500 $7,500 $7,500
Other Personnel
Development $2,525 $2,525 $2,525 $2,525 $2,525 $2,525 $2,525 $2,525 $2,525 $2,525 $2,525 $2,525
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal $2,525 $2,525 $2,525 $2,525 $2,525 $2,525 $2,525 $2,525 $2,525 $2,525 $2,525 $2,525
Total People 5 5 5 5 5 5 5 5 5 5 5 5
Total Payroll $16,800 $16,800 $16,800 $16,800 $16,800 $16,800 $16,800 $16,800 $16,800 $16,800 $16,800 $16,800

Pro Forma Profit and Loss
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Sales $72,375 $109,675 $90,375 $82,025 $138,925 $116,075 $102,575 $36,575 $53,775 $81,525 $89,275 $59,745
Direct Cost of Sales $6,637 $15,574 $11,329 $9,513 $22,193 $16,467 $14,121 $9,010 $9,819 $12,165 $11,383 $4,841
Production Payroll $2,775 $2,775 $2,775 $2,775 $2,775 $2,775 $2,775 $2,775 $2,775 $2,775 $2,775 $2,775
Freight $1,201 $2,056 $1,651 $1,479 $2,694 $2,146 $1,921 $1,434 $1,516 $1,741 $1,666 $1,041
Royalties 10% $7,238 $10,968 $9,038 $8,203 $13,893 $11,608 $10,258 $3,658 $5,378 $8,153 $8,928 $5,975
Total Cost of Sales $17,851 $31,373 $24,793 $21,970 $41,555 $32,996 $29,075 $16,877 $19,488 $24,834 $24,752 $14,632
Gross Margin $54,524 $78,302 $65,582 $60,055 $97,370 $83,079 $73,500 $19,698 $34,287 $56,691 $64,523 $45,113
Gross Margin % 75.34% 71.39% 72.57% 73.22% 70.09% 71.57% 71.65% 53.86% 63.76% 69.54% 72.27% 75.51%
Operating Expenses
Sales and Marketing Expenses
Sales and Marketing Payroll $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000
Advertising/Promotion $10,000 $20,000 $20,000 $20,000 $30,000 $20,000 $20,000 $10,000 $10,000 $20,000 $20,000 $10,000
Sales Commissions 6% $4,343 $6,581 $5,423 $4,922 $8,336 $6,965 $6,155 $2,195 $3,227 $4,892 $5,357 $3,585
Graphics and Collaterals $1,000 $1,000 $30,000 $2,000 $0 $0 $0 $500 $0 $0 $500 $0
Printing $2,200 $500 $500 $18,000 $5,000 $0 $0 $500 $500 $500 $500 $500
Public Relations $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200
Research $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $2,000
Tollfree Telephone $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500
Trade Shows and Events $2,000 $0 $0 $0 $2,000 $0 $0 $0 $0 $2,000 $0 $0
Meals $650 $250 $250 $250 $750 $450 $250 $250 $250 $250 $450 $250
Travel $2,000 $400 $400 $400 $2,000 $1,000 $500 $500 $1,700 $1,700 $500 $1,700
Other Sales and Marketing Expenses $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000
Total Sales and Marketing Expenses $28,893 $35,431 $63,273 $52,272 $54,786 $35,115 $33,605 $20,645 $22,377 $36,042 $34,007 $24,735
Sales and Marketing % 39.92% 32.31% 70.01% 63.73% 39.44% 30.25% 32.76% 56.45% 41.61% 44.21% 38.09% 41.40%
General and Administrative Expenses
General and Administrative Payroll $7,500 $7,500 $7,500 $7,500 $7,500 $7,500 $7,500 $7,500 $7,500 $7,500 $7,500 $7,500
Marketing/Promotion $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,000
Online Services $300 $300 $300 $300 $300 $300 $300 $300 $300 $300 $300 $300
Contributions $25 $25 $25 $25 $25 $25 $25 $25 $25 $25 $25 $25
Dues and Subscriptions $50 $50 $50 $50 $50 $50 $50 $50 $50 $50 $50 $50
Maintenance and Repairs $150 $150 $150 $150 $150 $150 $150 $150 $150 $150 $150 $150
Office Supplies $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $100
Postage $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200
Professional Fees $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500
Telephone $750 $750 $750 $750 $750 $750 $750 $750 $750 $750 $750 $750
Rent $900 $900 $900 $900 $900 $900 $900 $900 $900 $900 $900 $900
Utilities $250 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250
Insurance $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500
Payroll Taxes 10% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other General and Administrative Expenses $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total General and Administrative Expenses $11,225 $11,225 $11,225 $11,225 $11,225 $11,225 $11,225 $11,225 $11,225 $11,225 $11,225 $12,225
General and Administrative % 15.51% 10.23% 12.42% 13.68% 8.08% 9.67% 10.94% 30.69% 20.87% 13.77% 12.57% 20.46%
Other Expenses:
Other Payroll $2,525 $2,525 $2,525 $2,525 $2,525 $2,525 $2,525 $2,525 $2,525 $2,525 $2,525 $2,525
Consultants $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Product Development $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $100
Total Other Expenses $2,625 $2,625 $2,625 $2,625 $2,625 $2,625 $2,625 $2,625 $2,625 $2,625 $2,625 $2,625
Other % 3.63% 2.39% 2.90% 3.20% 1.89% 2.26% 2.56% 7.18% 4.88% 3.22% 2.94% 4.39%
Total Operating Expenses $42,743 $49,281 $77,123 $66,122 $68,636 $48,965 $47,455 $34,495 $36,227 $49,892 $47,857 $39,585
Profit Before Interest and Taxes $11,781 $29,021 ($11,541) ($6,067) $28,734 $34,114 $26,045 ($14,797) ($1,940) $6,799 $16,666 $5,528
EBITDA $11,781 $29,021 ($11,541) ($6,067) $28,734 $34,114 $26,045 ($14,797) ($1,940) $6,799 $16,666 $6,528
Interest Expense $186 $186 $186 $186 $186 $353 $353 $19 $19 $19 $19 $19
Taxes Incurred $3,479 $8,650 ($3,518) ($1,876) $8,564 $10,128 $7,708 ($4,445) ($588) $2,034 $4,994 $1,652
Net Profit $8,117 $20,184 ($8,209) ($4,377) $19,984 $23,633 $17,984 ($10,371) ($1,371) $4,746 $11,653 $3,856
Net Profit/Sales 11.21% 18.40% -9.08% -5.34% 14.38% 20.36% 17.53% -28.36% -2.55% 5.82% 13.05% 6.45%

Pro Forma Cash Flow
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Cash Received
Cash from Operations
Cash Sales $28,950 $43,870 $36,150 $32,810 $55,570 $46,430 $41,030 $14,630 $21,510 $32,610 $35,710 $23,898
Cash from Receivables $62,028 $63,476 $44,171 $65,419 $54,058 $50,353 $82,898 $69,375 $60,225 $22,289 $32,820 $49,070
Subtotal Cash from Operations $90,978 $107,346 $80,321 $98,229 $109,628 $96,783 $123,928 $84,005 $81,735 $54,899 $68,530 $72,968
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 $20,000 $0 $0 $0 $0 $0 $0
New Other Liabilities (interest-free) $2,132 $6,313 $0 $0 $6,146 $0 $5,546 $0 $0 $866 $3,327 $636
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 $93,110 $113,659 $80,321 $98,229 $115,774 $116,783 $129,474 $84,005 $81,735 $55,765 $71,857 $73,604
Expenditures Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Expenditures from Operations
Cash Spending $16,800 $16,800 $16,800 $16,800 $16,800 $16,800 $16,800 $16,800 $16,800 $16,800 $16,800 $16,800
Bill Payments $37,918 $41,722 $68,146 $76,797 $69,221 $114,531 $69,206 $63,854 $25,014 $40,014 $62,473 $59,071
Subtotal Spent on Operations $54,718 $58,522 $84,946 $93,597 $86,021 $131,331 $86,006 $80,654 $41,814 $56,814 $79,273 $75,871
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 $40,000 $0 $0 $0 $0
Other Liabilities Principal Repayment $0 $0 $20,000 $0 $0 $0 $0 $4,453 $10,000 $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 $54,718 $58,522 $104,946 $93,597 $86,021 $131,331 $86,006 $125,107 $51,814 $56,814 $79,273 $75,871
Net Cash Flow $38,392 $55,136 ($24,625) $4,632 $29,753 ($14,548) $43,468 ($41,102) $29,921 ($1,049) ($7,416) ($2,267)
Cash Balance $39,017 $94,154 $69,529 $74,161 $103,914 $89,366 $132,834 $91,732 $121,653 $120,605 $113,189 $110,921

Pro Forma Balance Sheet
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Assets Starting Balances
Current Assets
Cash $625 $39,017 $94,154 $69,529 $74,161 $103,914 $89,366 $132,834 $91,732 $121,653 $120,605 $113,189 $110,921
Accounts Receivable $124,056 $105,453 $107,783 $117,837 $101,633 $130,930 $150,222 $128,869 $81,439 $53,479 $80,105 $100,850 $87,627
Inventory $28,623 $21,986 $17,132 $12,462 $10,464 $24,412 $18,114 $15,533 $9,911 $10,800 $13,381 $12,521 $7,680
Other Current Assets $431 $431 $431 $431 $431 $431 $431 $431 $431 $431 $431 $431 $431
Total Current Assets $153,735 $166,888 $219,499 $200,258 $186,689 $259,687 $258,133 $277,667 $183,512 $186,363 $214,521 $226,990 $206,658
Long-term Assets
Long-term Assets $35,577 $35,577 $35,577 $35,577 $35,577 $35,577 $35,577 $35,577 $35,577 $35,577 $35,577 $35,577 $35,577
Accumulated Depreciation $24,247 $24,247 $24,247 $24,247 $24,247 $24,247 $24,247 $24,247 $24,247 $24,247 $24,247 $24,247 $25,247
Total Long-term Assets $11,330 $11,330 $11,330 $11,330 $11,330 $11,330 $11,330 $11,330 $11,330 $11,330 $11,330 $11,330 $10,330
Total Assets $165,065 $178,218 $230,829 $211,588 $198,019 $271,017 $269,463 $288,997 $194,842 $197,693 $225,851 $238,320 $216,988
Liabilities and Capital Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Current Liabilities
Accounts Payable $36,557 $39,461 $65,575 $74,543 $65,351 $112,220 $67,033 $63,036 $23,706 $37,928 $60,474 $57,963 $32,140
Current Borrowing $22,336 $22,336 $22,336 $22,336 $22,336 $22,336 $42,336 $42,336 $2,336 $2,336 $2,336 $2,336 $2,336
Other Current Liabilities $25,526 $27,658 $33,971 $13,971 $13,971 $20,117 $20,117 $25,663 $21,210 $11,210 $12,076 $15,403 $16,039
Subtotal Current Liabilities $84,419 $89,455 $121,882 $110,850 $101,658 $154,673 $129,486 $131,035 $47,252 $51,474 $74,886 $75,702 $50,515
Long-term Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Liabilities $84,419 $89,455 $121,882 $110,850 $101,658 $154,673 $129,486 $131,035 $47,252 $51,474 $74,886 $75,702 $50,515
Paid-in Capital $76,960 $76,960 $76,960 $76,960 $76,960 $76,960 $76,960 $76,960 $76,960 $76,960 $76,960 $76,960 $76,960
Retained Earnings $36,668 $3,686 $3,686 $3,686 $3,686 $3,686 $3,686 $3,686 $3,686 $3,686 $3,686 $3,686 $3,686
Earnings ($32,982) $8,117 $28,301 $20,092 $15,715 $35,698 $59,331 $77,315 $66,944 $65,573 $70,319 $81,972 $85,828
Total Capital $80,646 $88,763 $108,947 $100,738 $96,361 $116,344 $139,977 $157,961 $147,590 $146,219 $150,965 $162,618 $166,474
Total Liabilities and Capital $165,065 $178,218 $230,829 $211,588 $198,019 $271,017 $269,463 $288,997 $194,842 $197,693 $225,851 $238,320 $216,988
Net Worth $80,646 $88,763 $108,947 $100,738 $96,361 $116,344 $139,977 $157,961 $147,590 $146,219 $150,965 $162,618 $166,474