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Tropical Tan

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
Tanning Session 0% $32,400 $34,224 $38,928 $42,800 $38,032 $31,760 $28,848 $25,520 $26,672 $27,376 $29,296 $31,216
Lotions/swimwear/sunglasses/etc. 0% $500 $612 $675 $702 $621 $603 $585 $549 $507 $603 $633 $684
Total Sales $32,900 $34,836 $39,603 $43,502 $38,653 $32,363 $29,433 $26,069 $27,179 $27,979 $29,929 $31,900
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
Lotions/swimwear/sunglasses/etc. $250 $250 $300 $300 $250 $250 $250 $250 $250 $250 $250 $250
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Direct Cost of Sales $250 $250 $300 $300 $250 $250 $250 $250 $250 $250 $250 $250
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
Part-time Help 0% $645 $645 $645 $645 $645 $645 $645 $645 $645 $645 $645 $645
Part-time Help 0% $645 $645 $645 $645 $645 $645 $645 $645 $645 $645 $645 $645
Part-time Help 0% $0 $0 $645 $645 $645 $0 $0 $0 $0 $0 $0 $0
Owners 0% $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000
Total People 3 3 4 4 4 3 3 3 3 3 3 3
Total Payroll $5,290 $5,290 $5,935 $5,935 $5,935 $5,290 $5,290 $5,290 $5,290 $5,290 $5,290 $5,290

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% 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

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 $32,900 $34,836 $39,603 $43,502 $38,653 $32,363 $29,433 $26,069 $27,179 $27,979 $29,929 $31,900
Direct Cost of Sales $250 $250 $300 $300 $250 $250 $250 $250 $250 $250 $250 $250
Other Costs of Sales $27,996 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Cost of Sales $28,246 $250 $300 $300 $250 $250 $250 $250 $250 $250 $250 $250
Gross Margin $4,654 $34,586 $39,303 $43,202 $38,403 $32,113 $29,183 $25,819 $26,929 $27,729 $29,679 $31,650
Gross Margin % 14.15% 99.28% 99.24% 99.31% 99.35% 99.23% 99.15% 99.04% 99.08% 99.11% 99.16% 99.22%
Expenses
Payroll $5,290 $5,290 $5,935 $5,935 $5,935 $5,290 $5,290 $5,290 $5,290 $5,290 $5,290 $5,290
Sales and Marketing and Other Expenses $50 $50 $50 $50 $50 $50 $50 $50 $50 $50 $50 $50
Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Rent $1,817 $1,817 $1,817 $1,817 $1,817 $1,817 $1,817 $1,817 $1,817 $1,817 $1,817 $1,817
Utilities $350 $350 $350 $350 $350 $350 $350 $350 $350 $350 $350 $350
Insurance $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $100
Payroll Taxes 15% $794 $794 $890 $890 $890 $794 $794 $794 $794 $794 $794 $794
Loan Repayment $996 $996 $996 $996 $996 $996 $996 $996 $996 $996 $996 $996
Janitorial Service 15% $250 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250
Other $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500
Total Operating Expenses $10,147 $10,147 $10,888 $10,888 $10,888 $10,147 $10,147 $10,147 $10,147 $10,147 $10,147 $10,147
Profit Before Interest and Taxes ($5,493) $24,439 $28,415 $32,314 $27,515 $21,966 $19,036 $15,672 $16,782 $17,582 $19,532 $21,503
EBITDA ($5,493) $24,439 $28,415 $32,314 $27,515 $21,966 $19,036 $15,672 $16,782 $17,582 $19,532 $21,503
Interest Expense $162 $157 $152 $148 $143 $138 $133 $128 $124 $119 $114 $109
Taxes Incurred ($1,696) $7,285 $8,479 $9,650 $8,212 $6,549 $5,671 $4,663 $4,998 $5,239 $5,826 $6,418
Net Profit ($3,958) $16,998 $19,784 $22,516 $19,160 $15,280 $13,232 $10,881 $11,661 $12,224 $13,593 $14,976
Net Profit/Sales -12.03% 48.79% 49.96% 51.76% 49.57% 47.21% 44.96% 41.74% 42.91% 43.69% 45.42% 46.95%

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 $32,900 $34,836 $39,603 $43,502 $38,653 $32,363 $29,433 $26,069 $27,179 $27,979 $29,929 $31,900
Subtotal Cash from Operations $32,900 $34,836 $39,603 $43,502 $38,653 $32,363 $29,433 $26,069 $27,179 $27,979 $29,929 $31,900
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 $32,900 $34,836 $39,603 $43,502 $38,653 $32,363 $29,433 $26,069 $27,179 $27,979 $29,929 $31,900
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 $5,290 $5,290 $5,935 $5,935 $5,935 $5,290 $5,290 $5,290 $5,290 $5,290 $5,290 $5,290
Bill Payments $1,927 $31,651 $12,341 $13,656 $15,669 $13,249 $11,514 $10,660 $10,626 $9,986 $10,234 $10,849
Subtotal Spent on Operations $7,217 $36,941 $18,276 $19,591 $21,604 $18,539 $16,804 $15,950 $15,916 $15,276 $15,524 $16,139
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 $575 $575 $575 $575 $575 $575 $575 $575 $575 $575 $575 $575
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 $7,792 $37,516 $18,851 $20,166 $22,179 $19,114 $17,379 $16,525 $16,491 $15,851 $16,099 $16,714
Net Cash Flow $25,108 ($2,680) $20,752 $23,335 $16,474 $13,249 $12,054 $9,544 $10,688 $12,128 $13,830 $15,186
Cash Balance $54,441 $51,761 $72,512 $95,848 $112,322 $125,571 $137,625 $147,169 $157,857 $169,985 $183,815 $199,001
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 $29,333 $54,441 $51,761 $72,512 $95,848 $112,322 $125,571 $137,625 $147,169 $157,857 $169,985 $183,815 $199,001
Inventory $250 $1,000 $750 $450 $1,150 $900 $650 $400 $1,150 $900 $650 $400 $1,150
Other Current Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Current Assets $29,583 $55,441 $52,511 $72,962 $96,998 $113,222 $126,221 $138,025 $148,319 $158,757 $170,635 $184,215 $200,151
Long-term Assets
Long-term Assets $27,000 $27,000 $27,000 $27,000 $27,000 $27,000 $27,000 $27,000 $27,000 $27,000 $27,000 $27,000 $27,000
Accumulated Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Long-term Assets $27,000 $27,000 $27,000 $27,000 $27,000 $27,000 $27,000 $27,000 $27,000 $27,000 $27,000 $27,000 $27,000
Total Assets $56,583 $82,441 $79,511 $99,962 $123,998 $140,222 $153,221 $165,025 $175,319 $185,757 $197,635 $211,215 $227,151
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 $850 $31,241 $11,888 $13,131 $15,226 $12,864 $11,158 $10,305 $10,293 $9,645 $9,874 $10,436 $11,971
Current Borrowing $0 ($575) ($1,150) ($1,725) ($2,300) ($2,875) ($3,450) ($4,025) ($4,600) ($5,175) ($5,750) ($6,325) ($6,900)
Other Current Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Current Liabilities $850 $30,666 $10,738 $11,406 $12,926 $9,989 $7,708 $6,280 $5,693 $4,470 $4,124 $4,111 $5,071
Long-term Liabilities $20,000 $20,000 $20,000 $20,000 $20,000 $20,000 $20,000 $20,000 $20,000 $20,000 $20,000 $20,000 $20,000
Total Liabilities $20,850 $50,666 $30,738 $31,406 $32,926 $29,989 $27,708 $26,280 $25,693 $24,470 $24,124 $24,111 $25,071
Paid-in Capital $65,000 $65,000 $65,000 $65,000 $65,000 $65,000 $65,000 $65,000 $65,000 $65,000 $65,000 $65,000 $65,000
Retained Earnings ($29,267) ($29,267) ($29,267) ($29,267) ($29,267) ($29,267) ($29,267) ($29,267) ($29,267) ($29,267) ($29,267) ($29,267) ($29,267)
Earnings $0 ($3,958) $13,039 $32,823 $55,339 $74,500 $89,779 $103,012 $113,892 $125,554 $137,778 $151,371 $166,347
Total Capital $35,733 $31,775 $48,772 $68,556 $91,072 $110,233 $125,512 $138,745 $149,625 $161,287 $173,511 $187,104 $202,080
Total Liabilities and Capital $56,583 $82,441 $79,511 $99,962 $123,998 $140,222 $153,221 $165,025 $175,319 $185,757 $197,635 $211,215 $227,151
Net Worth $35,733 $31,775 $48,772 $68,556 $91,072 $110,233 $125,512 $138,745 $149,625 $161,287 $173,511 $187,104 $202,080