Creative Concepts Computer Design
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 | |||||||||||||
| Home PC Unit | 0% | 10 | 12 | 14 | 17 | 21 | 25 | 30 | 36 | 43 | 52 | 62 | 74 |
| Small Business Unit | 0% | 10 | 11 | 12 | 13 | 15 | 16 | 18 | 19 | 21 | 24 | 26 | 29 |
| Other | 0% | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Total Unit Sales | 20 | 23 | 27 | 31 | 35 | 41 | 48 | 55 | 64 | 75 | 88 | 103 | |
| 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 | |
| Home PC Unit | $30.00 | $30.00 | $30.00 | $30.00 | $30.00 | $30.00 | $30.00 | $30.00 | $30.00 | $30.00 | $30.00 | $30.00 | |
| Small Business Unit | $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 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | |
| Sales | |||||||||||||
| Home PC Unit | $300 | $360 | $432 | $518 | $622 | $746 | $896 | $1,075 | $1,290 | $1,548 | $1,858 | $2,229 | |
| Small Business Unit | $300 | $330 | $363 | $399 | $439 | $483 | $531 | $585 | $643 | $707 | $778 | $856 | |
| Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total Sales | $600 | $690 | $795 | $918 | $1,061 | $1,230 | $1,427 | $1,660 | $1,933 | $2,255 | $2,636 | $3,085 | |
| 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 | |
| Home PC Unit | 0.00% | $5.00 | $5.00 | $5.00 | $5.00 | $5.00 | $5.00 | $5.00 | $5.00 | $5.00 | $5.00 | $5.00 | $5.00 |
| Small Business Unit | 0.00% | $7.00 | $7.00 | $7.00 | $7.00 | $7.00 | $7.00 | $7.00 | $7.00 | $7.00 | $7.00 | $7.00 | $7.00 |
| 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 | |||||||||||||
| Home PC Unit | $50 | $60 | $72 | $86 | $104 | $124 | $149 | $179 | $215 | $258 | $310 | $372 | |
| Small Business Unit | $70 | $77 | $85 | $93 | $102 | $113 | $124 | $136 | $150 | $165 | $182 | $200 | |
| Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Subtotal Direct Cost of Sales | $120 | $137 | $157 | $180 | $206 | $237 | $273 | $316 | $365 | $423 | $491 | $571 | |
| 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 | ||
| Owner | 0% | $0 | $0 | $0 | $459 | $531 | $615 | $714 | $830 | $967 | $1,128 | $1,318 | $1,542 |
| 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 | $0 | $0 | $0 | $459 | $531 | $615 | $714 | $830 | $967 | $1,128 | $1,318 | $1,542 | |
| 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 | $600 | $690 | $795 | $918 | $1,061 | $1,230 | $1,427 | $1,660 | $1,933 | $2,255 | $2,636 | $3,085 | |
| Direct Cost of Sales | $120 | $137 | $157 | $180 | $206 | $237 | $273 | $316 | $365 | $423 | $491 | $571 | |
| Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total Cost of Sales | $120 | $137 | $157 | $180 | $206 | $237 | $273 | $316 | $365 | $423 | $491 | $571 | |
| Gross Margin | $480 | $553 | $638 | $738 | $855 | $992 | $1,154 | $1,344 | $1,568 | $1,832 | $2,144 | $2,514 | |
| Gross Margin % | 80.00% | 80.14% | 80.29% | 80.43% | 80.57% | 80.71% | 80.85% | 80.98% | 81.12% | 81.24% | 81.37% | 81.48% | |
| Expenses | |||||||||||||
| Payroll | $0 | $0 | $0 | $459 | $531 | $615 | $714 | $830 | $967 | $1,128 | $1,318 | $1,542 | |
| Sales and Marketing and Other Expenses | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Depreciation | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Leased Equipment | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Utilities | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Insurance | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Rent | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Payroll Taxes | 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 | |
| Total Operating Expenses | $0 | $0 | $0 | $459 | $531 | $615 | $714 | $830 | $967 | $1,128 | $1,318 | $1,542 | |
| Profit Before Interest and Taxes | $480 | $553 | $638 | $279 | $324 | $378 | $440 | $514 | $601 | $705 | $827 | $971 | |
| EBITDA | $480 | $553 | $638 | $279 | $324 | $378 | $440 | $514 | $601 | $705 | $827 | $971 | |
| Interest Expense | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Taxes Incurred | $144 | $138 | $160 | $70 | $81 | $94 | $110 | $129 | $150 | $176 | $207 | $243 | |
| Net Profit | $336 | $415 | $479 | $209 | $243 | $283 | $330 | $386 | $451 | $528 | $620 | $728 | |
| Net Profit/Sales | 56.00% | 60.11% | 60.22% | 22.82% | 22.93% | 23.04% | 23.14% | 23.24% | 23.34% | 23.43% | 23.52% | 23.61% | |
| 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 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Cash from Receivables | $0 | $20 | $603 | $694 | $799 | $922 | $1,067 | $1,236 | $1,435 | $1,669 | $1,944 | $2,268 | |
| Subtotal Cash from Operations | $0 | $20 | $603 | $694 | $799 | $922 | $1,067 | $1,236 | $1,435 | $1,669 | $1,944 | $2,268 | |
| 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 | $20 | $603 | $694 | $799 | $922 | $1,067 | $1,236 | $1,435 | $1,669 | $1,944 | $2,268 | |
| 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 | $0 | $0 | $0 | $459 | $531 | $615 | $714 | $830 | $967 | $1,128 | $1,318 | $1,542 | |
| Bill Payments | $9 | $264 | $277 | $314 | $251 | $289 | $333 | $385 | $446 | $518 | $602 | $702 | |
| Subtotal Spent on Operations | $9 | $264 | $277 | $773 | $781 | $904 | $1,047 | $1,215 | $1,413 | $1,646 | $1,920 | $2,244 | |
| 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 | $9 | $264 | $277 | $773 | $781 | $904 | $1,047 | $1,215 | $1,413 | $1,646 | $1,920 | $2,244 | |
| Net Cash Flow | ($9) | ($244) | $326 | ($79) | $18 | $19 | $20 | $21 | $22 | $23 | $23 | $24 | |
| Cash Balance | $271 | $27 | $353 | $274 | $292 | $310 | $330 | $352 | $374 | $396 | $420 | $444 | |
| 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 | $280 | $271 | $27 | $353 | $274 | $292 | $310 | $330 | $352 | $374 | $396 | $420 | $444 |
| Accounts Receivable | $0 | $600 | $1,270 | $1,462 | $1,686 | $1,948 | $2,256 | $2,616 | $3,039 | $3,537 | $4,124 | $4,816 | $5,633 |
| Other Current Assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Current Assets | $280 | $871 | $1,297 | $1,815 | $1,960 | $2,240 | $2,566 | $2,946 | $3,391 | $3,911 | $4,520 | $5,236 | $6,076 |
| 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 | $280 | $871 | $1,297 | $1,815 | $1,960 | $2,240 | $2,566 | $2,946 | $3,391 | $3,911 | $4,520 | $5,236 | $6,076 |
| 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 | $255 | $266 | $306 | $241 | $278 | $321 | $371 | $429 | $498 | $579 | $675 | $787 |
| 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 | $255 | $266 | $306 | $241 | $278 | $321 | $371 | $429 | $498 | $579 | $675 | $787 |
| Long-term Liabilities | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Liabilities | $0 | $255 | $266 | $306 | $241 | $278 | $321 | $371 | $429 | $498 | $579 | $675 | $787 |
| Paid-in Capital | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 |
| Retained Earnings | ($720) | ($720) | ($720) | ($720) | ($720) | ($720) | ($720) | ($720) | ($720) | ($720) | ($720) | ($720) | ($720) |
| Earnings | $0 | $336 | $751 | $1,229 | $1,439 | $1,682 | $1,966 | $2,296 | $2,681 | $3,133 | $3,661 | $4,281 | $5,009 |
| Total Capital | $280 | $616 | $1,031 | $1,509 | $1,719 | $1,962 | $2,246 | $2,576 | $2,961 | $3,413 | $3,941 | $4,561 | $5,289 |
| Total Liabilities and Capital | $280 | $871 | $1,297 | $1,815 | $1,960 | $2,240 | $2,566 | $2,946 | $3,391 | $3,911 | $4,520 | $5,236 | $6,076 |
| Net Worth | $280 | $616 | $1,031 | $1,509 | $1,719 | $1,962 | $2,246 | $2,576 | $2,961 | $3,413 | $3,941 | $4,561 | $5,289 |
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