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Sporting Goods Retail icon Sports Equipment Cafe Business Plan

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Boulder Stop

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
Carabiners & Climbing Hardware 0% $2,680 $2,714 $2,765 $2,783 $2,694 $2,270 $3,000 $3,200 $514 $2,783 $2,818 $2,873
Ropes & Harness 0% $1,480 $1,500 $1,530 $1,540 $1,488 $1,241 $1,556 $1,139 $325 $1,240 $1,261 $1,593
Climbing Garments & Shoes 0% $400 $500 $500 $600 $600 $500 $700 $800 $100 $200 $300 $300
Books and Magazines 0% $180 $188 $189 $191 $181 $136 $102 $26 $23 $191 $195 $201
Cookies 0% $158 $161 $165 $167 $159 $119 $89 $22 $20 $167 $170 $176
Espresso Regulars 0% $5,775 $5,891 $6,067 $6,128 $5,821 $4,366 $3,275 $819 $737 $6,128 $6,250 $6,438
Espresso Shakes 0% $743 $757 $780 $788 $748 $561 $421 $105 $95 $788 $804 $828
Gear Rentals 0% $200 $204 $210 $212 $202 $151 $113 $28 $26 $200 $204 $210
Total Sales $11,616 $11,915 $12,206 $12,409 $11,893 $9,344 $9,256 $6,139 $1,840 $11,697 $12,002 $12,619
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
Carabiners & Climbing Hardware $1,072 $1,086 $1,106 $1,113 $1,078 $908 $1,200 $1,280 $206 $1,113 $1,127 $1,149
Ropes & Harness $592 $600 $612 $616 $595 $496 $622 $456 $130 $496 $504 $637
Climbing Garments & Shoes $100 $125 $125 $150 $150 $125 $175 $200 $25 $50 $75 $75
Books and Magazines $120 $118 $115 $113 $107 $80 $60 $15 $14 $116 $118 $122
Cookies $42 $41 $40 $40 $38 $28 $21 $5 $5 $42 $43 $44
Espresso Regulars $1,980 $1,940 $1,902 $1,864 $1,770 $1,328 $996 $249 $224 $1,863 $1,900 $1,957
Espresso Shakes $363 $256 $349 $342 $325 $243 $183 $46 $41 $340 $347 $358
Gear Rentals $92 $94 $96 $97 $93 $69 $52 $13 $12 $92 $94 $96
Subtotal Direct Cost of Sales $4,361 $4,260 $4,345 $4,335 $4,156 $3,277 $3,309 $2,264 $657 $4,112 $4,209 $4,438
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% $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000
Part-time Employee #1 0% $500 $500 $500 $500 $500 $550 $0 $0 $0 $550 $550 $550
Part-time Employee #2 0% $500 $500 $500 $500 $500 $550 $0 $0 $0 $550 $550 $550
Total People 3 3 3 3 3 3 1 1 1 3 3 3
Total Payroll $4,000 $4,000 $4,000 $4,000 $4,000 $4,100 $3,000 $3,000 $3,000 $4,100 $4,100 $4,100

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 $11,616 $11,915 $12,206 $12,409 $11,893 $9,344 $9,256 $6,139 $1,840 $11,697 $12,002 $12,619
Direct Cost of Sales $4,361 $4,260 $4,345 $4,335 $4,156 $3,277 $3,309 $2,264 $657 $4,112 $4,209 $4,438
Other Costs of Sales $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Cost of Sales $4,361 $4,260 $4,345 $4,335 $4,156 $3,277 $3,309 $2,264 $657 $4,112 $4,209 $4,438
Gross Margin $7,255 $7,655 $7,861 $8,074 $7,737 $6,067 $5,947 $3,875 $1,183 $7,585 $7,793 $8,181
Gross Margin % 62.46% 64.25% 64.40% 65.06% 65.06% 64.93% 64.25% 63.13% 64.32% 64.84% 64.93% 64.83%
Expenses
Payroll $4,000 $4,000 $4,000 $4,000 $4,000 $4,100 $3,000 $3,000 $3,000 $4,100 $4,100 $4,100
Marketing/Promotion $700 $500 $550 $650 $250 $250 $0 $0 $0 $540 $250 $350
Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Rent $1,700 $1,700 $1,700 $1,700 $1,700 $1,700 $1,700 $1,700 $1,700 $1,700 $1,700 $1,700
Utilities $120 $121 $121 $122 $122 $122 $160 $160 $160 $115 $123 $123
Insurance $70 $70 $70 $70 $70 $70 $50 $50 $50 $70 $70 $70
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 $6,590 $6,391 $6,441 $6,542 $6,142 $6,242 $4,910 $4,910 $4,910 $6,525 $6,243 $6,343
Profit Before Interest and Taxes $665 $1,264 $1,420 $1,532 $1,595 ($175) $1,037 ($1,035) ($3,727) $1,060 $1,550 $1,838
EBITDA $665 $1,264 $1,420 $1,532 $1,595 ($175) $1,037 ($1,035) ($3,727) $1,060 $1,550 $1,838
Interest Expense ($1) ($3) ($4) ($6) ($7) ($8) ($10) ($11) ($12) ($14) ($15) ($17)
Taxes Incurred $200 $380 $427 $461 $481 ($50) $314 ($307) ($1,114) $322 $470 $556
Net Profit $466 $887 $997 $1,076 $1,121 ($117) $732 ($717) ($2,600) $751 $1,096 $1,298
Net Profit/Sales 4.02% 7.44% 8.17% 8.67% 9.43% -1.25% 7.91% -11.67% -141.30% 6.42% 9.13% 10.29%

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 $11,616 $11,915 $12,206 $12,409 $11,893 $9,344 $9,256 $6,139 $1,840 $11,697 $12,002 $12,619
Subtotal Cash from Operations $11,616 $11,915 $12,206 $12,409 $11,893 $9,344 $9,256 $6,139 $1,840 $11,697 $12,002 $12,619
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 $2,000 $0 $0 $0
Subtotal Cash Received $11,616 $11,915 $12,206 $12,409 $11,893 $9,344 $9,256 $6,139 $3,840 $11,697 $12,002 $12,619
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 $4,000 $4,000 $4,000 $4,000 $4,000 $4,100 $3,000 $3,000 $3,000 $4,100 $4,100 $4,100
Bill Payments $165 $5,012 $6,929 $7,304 $7,297 $6,502 $4,434 $5,464 $2,641 $1,075 $9,448 $6,931
Subtotal Spent on Operations $4,165 $9,012 $10,929 $11,304 $11,297 $10,602 $7,434 $8,464 $5,641 $5,175 $13,548 $11,031
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 $220 $220 $220 $220 $220 $220 $220 $220 $220 $220 $220 $220
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 $4,385 $9,232 $11,149 $11,524 $11,517 $10,822 $7,654 $8,684 $5,861 $5,395 $13,768 $11,251
Net Cash Flow $7,231 $2,683 $1,057 $885 $376 ($1,478) $1,602 ($2,545) ($2,021) $6,302 ($1,766) $1,368
Cash Balance $10,231 $12,914 $13,970 $14,856 $15,232 $13,754 $15,356 $12,812 $10,791 $17,093 $15,326 $16,695

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 $3,000 $10,231 $12,914 $13,970 $14,856 $15,232 $13,754 $15,356 $12,812 $10,791 $17,093 $15,326 $16,695
Inventory $7,000 $4,797 $4,686 $4,780 $4,769 $4,571 $3,605 $3,640 $2,490 $1,833 $4,523 $4,629 $4,882
Other Current Assets $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
Total Current Assets $11,000 $16,028 $18,599 $19,750 $20,625 $20,803 $18,359 $19,997 $16,302 $13,624 $22,616 $20,956 $22,577
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 $11,000 $16,028 $18,599 $19,750 $20,625 $20,803 $18,359 $19,997 $16,302 $13,624 $22,616 $20,956 $22,577
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 $4,782 $6,686 $7,060 $7,078 $6,355 $4,248 $5,374 $2,615 $757 $9,218 $6,682 $7,225
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 $4,782 $6,686 $7,060 $7,078 $6,355 $4,248 $5,374 $2,615 $757 $9,218 $6,682 $7,225
Long-term Liabilities $0 ($220) ($440) ($660) ($880) ($1,100) ($1,320) ($1,540) ($1,760) ($1,980) ($2,200) ($2,420) ($2,640)
Total Liabilities $0 $4,562 $6,246 $6,400 $6,198 $5,255 $2,928 $3,834 $855 ($1,223) $7,018 $4,262 $4,585
Paid-in Capital $27,000 $27,000 $27,000 $27,000 $27,000 $27,000 $27,000 $27,000 $27,000 $29,000 $29,000 $29,000 $29,000
Retained Earnings ($16,000) ($16,000) ($16,000) ($16,000) ($16,000) ($16,000) ($16,000) ($16,000) ($16,000) ($16,000) ($16,000) ($16,000) ($16,000)
Earnings $0 $466 $1,353 $2,350 $3,426 $4,548 $4,431 $5,163 $4,447 $1,847 $2,598 $3,694 $4,992
Total Capital $11,000 $11,466 $12,353 $13,350 $14,426 $15,548 $15,431 $16,163 $15,447 $14,847 $15,598 $16,694 $17,992
Total Liabilities and Capital $11,000 $16,028 $18,599 $19,750 $20,625 $20,803 $18,359 $19,997 $16,302 $13,624 $22,616 $20,956 $22,577
Net Worth $11,000 $11,466 $12,353 $13,350 $14,426 $15,548 $15,431 $16,163 $15,447 $14,847 $15,598 $16,694 $17,992
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 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00%
Long-term Interest Rate 7.50% 7.50% 7.50% 7.50% 7.50% 7.50% 7.50% 7.50% 7.50% 7.50% 7.50% 7.50%
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