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Oasis Juice

Executive Summary

Oasis Juice has been a successful product brand in the city of Richmond for three years. The company’s natural, 100% fruit juices has grown in sales by 15% each year and is now available in over 100 store outlets in the greater Richmond area. Oasis Juice will gross $580,000 in sales this year. This was generated from a initial investment of $180,000.

Oasis Juice is planning to expand its operation to include distribution to stores within the entire state.  Owner funding and internally generated cash flow will enable most the expansion plan.   The company will also secure a $100,000 short-term loan.  Sales projections for the next three years are based on current sales success with the target customer base in Richmond.  Initial contacts have been completed with retail outlets throughout the state and the potential target markets have been identified.

This plan will result in sales revenues growing to $1.2 million by Year 2.

1.1 Objectives

The objectives of Oasis Juice are the following:

  • Create a state-wide sales staff.
  • Establish strong sales in the state’s five metro areas by Year 2.
  • Maintain tight control of cost and operation during expansion.

1.2 Mission

Oasis Juice’s mission is as follows:

  • Quality: Our fruit juices are the highest quality, most nutritious food products…because we will accept nothing less.
  • Innovative: Our products have always been in the forefront of the health and nutrition wave. Innovative products, state of the art manufacturing, quality assurance and industry expertise are the bases for our past and future successes.
  • Integrity: Our customers depend on the quality of our juice products. Our commitment to the highest standard is the foundation of our customer’s trust in Oasis Juice. Delivering freshly made juice to consumers depends on extensive cooperation and mutual reliance between supplier and retailer. We stand behind our product, our service and our word.
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Company Summary

Oasis Juice has built a reputation on offering the most delicious, nutritious, 100% natural juices with no artificial flavors, colors or preservatives.

2.1 Company Ownership

Oasis Juice is owned by Tama Gardner and William Harris.

2.2 Company History

Oasis Juice had its humble beginnings in the kitchen of Tama Gardner. It was in her kitchen that she and William Harris first created the fruit drinks that would soon become the basis for Oasis Juice.

Initially, the fruit drinks were sold at Richmond’s weekend craft fair. They proved to be so popular that the partnership pooled their resources and began Oasis Juice. Over the next three years, Oasis Juice’s drinks, shakes, and smoothies have become one of the city’s most visible signs of a healthy life style.

Oasis Juice’s operations have expanded dramatically over the past three years. Currently, the company has a staff of ten in production, delivery, and sales.

The following table and chart illustrate the rapid sales success of Oasis Juice.

Wholesale juice business plan, company summary chart image

Past Performance
1999 2000 2001
Sales $450,000 $520,000 $580,000
Gross Margin $120,000 $143,000 $160,000
Gross Margin % 26.67% 27.50% 27.59%
Operating Expenses $200,000 $240,000 $280,000
Collection Period (days) 0 0 76
Inventory Turnover 15.00 15.00 15.00
Balance Sheet
1999 2000 2001
Current Assets
Cash $20,000 $30,000 $40,000
Accounts Receivable $49,000 $58,000 $80,000
Inventory $10,000 $10,000 $10,000
Other Current Assets $5,000 $5,000 $5,000
Total Current Assets $84,000 $103,000 $135,000
Long-term Assets
Long-term Assets $70,000 $50,000 $50,000
Accumulated Depreciation $4,000 $8,000 $12,000
Total Long-term Assets $66,000 $42,000 $38,000
Total Assets $150,000 $145,000 $173,000
Current Liabilities
Accounts Payable $30,000 $20,000 $20,000
Current Borrowing $0 $0 $0
Other Current Liabilities (interest free) $0 $0 $0
Total Current Liabilities $30,000 $20,000 $20,000
Long-term Liabilities $60,000 $40,000 $40,000
Total Liabilities $90,000 $60,000 $60,000
Paid-in Capital $30,000 $40,000 $80,000
Retained Earnings $30,000 $45,000 $9,000
Earnings $0 $0 $24,000
Total Capital $60,000 $85,000 $113,000
Total Capital and Liabilities $150,000 $145,000 $173,000
Other Inputs
Payment Days 0 0 12
Sales on Credit $0 $0 $330,000
Receivables Turnover 0.00 0.00 4.13

2.3 Company Locations and Facilities

Oasis Juice is located on 1234 Main St.

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Products

Oasis Juice offers the following products:

  • Fruit and vegetable juices;
  • Smoothies;
  • Super food drinks;
  • Fruit and vegetable shakes.
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Market Analysis Summary

The demographics of Oasis Juice customers are as follows:

  • Young professional, ages 25 – 45;
  • Average income of $40,000+ a year;
  • Involved in athletic activity;
  • Shop in upscale health/natural food stores.

4.1 Market Segmentation

Oasis Juice has identified seven metro locations within the state where we can reach our target customers:

  • Montclair;
  • Riley;
  • Ashford;
  • Tracy;
  • Wilmington;
  • Langsford;
  • Willard.
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Market Analysis
2002 2003 2004 2005 2006
Potential Customers Growth CAGR
Montclair 10% 60,000 66,000 72,600 79,860 87,846 10.00%
Riley 10% 75,000 82,500 90,750 99,825 109,808 10.00%
Ashford 10% 85,000 93,500 102,850 113,135 124,449 10.00%
Tracy 10% 75,000 82,500 90,750 99,825 109,808 10.00%
Wilmington 10% 62,000 68,200 75,020 82,522 90,774 10.00%
Langsford 10% 90,000 99,000 108,900 119,790 131,769 10.00%
Willard 10% 48,000 52,800 58,080 63,888 70,277 10.00%
Total 10.00% 495,000 544,500 598,950 658,845 724,731 10.00%

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Strategy and Implementation Summary

The strategy of Oasis Juice is to focus on our niche market which is health/natural food stores that serve the young active professional.

5.1 Marketing Strategy

Oasis Juice will introduce its products at 20% off regular price during the first month. In addition, Oasis Juice will co-sponsor local athletic charitable events to raise the visibility of the brand name.

5.2 Sales Strategy

The sales strategy is to build customer loyalty in the new markets. Oasis Juice will increase its sales force to focus on the new markets.

5.2.1 Sales Forecast

The following table and charts shows the rapid ramp-up of sales during the first twelve months of operation.

Wholesale juice business plan, strategy and implementation summary chart image

Wholesale juice business plan, strategy and implementation summary chart image

Sales Forecast
2002 2003 2004
Sales
Products $1,020,000 $1,200,000 $1,300,000
Other $0 $0 $0
Total Sales $1,020,000 $1,200,000 $1,300,000
Direct Cost of Sales 2002 2003 2004
Products $278,000 $310,000 $360,000
Other $0 $0 $0
Subtotal Direct Cost of Sales $278,000 $310,000 $360,000

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Management Summary

Co-owners, Tama Gardner and William Harris, currently manage the daily operation of Oasis Juice. Tama and William have fifteen years of experience working in natural food stores. Tama is responsible for production and distribution. William is the Sales Manager for Oasis Juice.

Tama Gardner was one of the founding members of the Mason Peak Natural Grocery, 4th and Tyler. The grocery was established in 1992 by the non-profit NEDCO, the Neighborhood Economic Development Corporation, and a number of concerned neighbors who wished to save the historic Mason Peak Market from destruction. Tama started as a cashier and advanced to the position of Store Manager in 1996. The grocery has grown into a community fixture under her management.

William Harris ran the University’s now defunct Natural Food Collective for three years before the program was defunded. The small on-campus store provided natural food products to student customers. Sales increased by 20% each year under his leadership. Unfortunately, the state budget shortfall impacted the continued funding of the program. Prior to this position, William worked as Buyer for Sunburst Natural Foods for four years.

6.1 Personnel Plan

The following table shows the project personnel plan for Oasis Juice.

Personnel Plan
2002 2003 2004
Tama Gardner $36,000 $40,000 $44,000
William Harris $36,000 $40,000 $44,000
Production Staff $120,000 $130,000 $140,000
Distribution Staff $120,000 $130,000 $140,000
Sales Staff $72,000 $76,000 $80,000
Total People 13 13 13
Total Payroll $384,000 $416,000 $448,000

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Financial Plan

The following is the financial plan for Oasis Juice.

7.1 Break-even Analysis

The monthly break-even point is $66,534.

Wholesale juice business plan, financial plan chart image

Break-even Analysis
Monthly Revenue Break-even $66,534
Assumptions:
Average Percent Variable Cost 27%
Estimated Monthly Fixed Cost $48,400

7.2 Projected Profit and Loss

The following table and charts are the projected profit and loss for three years.

Wholesale juice business plan, financial plan chart image

Wholesale juice business plan, financial plan chart image

Pro Forma Profit and Loss
2002 2003 2004
Sales $1,020,000 $1,200,000 $1,300,000
Direct Cost of Sales $278,000 $310,000 $360,000
Other Production Expenses $0 $0 $0
Total Cost of Sales $278,000 $310,000 $360,000
Gross Margin $742,000 $890,000 $940,000
Gross Margin % 72.75% 74.17% 72.31%
Expenses
Payroll $384,000 $416,000 $448,000
Sales and Marketing and Other Expenses $72,000 $132,000 $132,000
Depreciation $9,600 $9,600 $9,600
Leased Equipment $0 $0 $0
Utilities $12,000 $12,000 $12,000
Insurance $9,600 $9,600 $9,600
Rent $36,000 $36,000 $36,000
Payroll Taxes $57,600 $62,400 $67,200
Other $0 $0 $0
Total Operating Expenses $580,800 $677,600 $714,400
Profit Before Interest and Taxes $161,200 $212,400 $225,600
EBITDA $170,800 $222,000 $235,200
Interest Expense $9,310 $13,703 $14,203
Taxes Incurred $45,567 $59,609 $63,419
Net Profit $106,323 $139,088 $147,978
Net Profit/Sales 10.42% 11.59% 11.38%

7.3 Projected Cash Flow

The following table and chart are the projected cash flow for three years.

Wholesale juice business plan, financial plan chart image

Pro Forma Cash Flow
2002 2003 2004
Cash Received
Cash from Operations
Cash Sales $255,000 $300,000 $325,000
Cash from Receivables $697,500 $873,971 $960,539
Subtotal Cash from Operations $952,500 $1,173,971 $1,285,539
Additional Cash Received
Sales Tax, VAT, HST/GST Received $0 $0 $0
New Current Borrowing $100,163 $0 $0
New Other Liabilities (interest-free) $36,000 $36,000 $36,000
New Long-term Liabilities $36,000 $36,000 $36,000
Sales of Other Current Assets $0 $0 $0
Sales of Long-term Assets $0 $0 $0
New Investment Received $0 $0 $0
Subtotal Cash Received $1,124,663 $1,245,971 $1,357,539
Expenditures 2002 2003 2004
Expenditures from Operations
Cash Spending $384,000 $416,000 $448,000
Bill Payments $511,954 $637,704 $695,324
Subtotal Spent on Operations $895,954 $1,053,704 $1,143,324
Additional Cash Spent
Sales Tax, VAT, HST/GST Paid Out $0 $0 $0
Principal Repayment of Current Borrowing $19,992 $19,992 $19,992
Other Liabilities Principal Repayment $0 $0 $0
Long-term Liabilities Principal Repayment $18,000 $18,300 $3,700
Purchase Other Current Assets $24,000 $30,000 $40,000
Purchase Long-term Assets $24,000 $30,000 $30,000
Dividends $0 $0 $0
Subtotal Cash Spent $981,946 $1,151,996 $1,237,016
Net Cash Flow $142,717 $93,975 $120,524
Cash Balance $182,717 $276,692 $397,216

7.4 Projected Balance Sheet

The following table is the projected balance sheet for three years.

Pro Forma Balance Sheet
2002 2003 2004
Assets
Current Assets
Cash $182,717 $276,692 $397,216
Accounts Receivable $147,500 $173,529 $187,990
Inventory $33,000 $36,799 $42,734
Other Current Assets $29,000 $59,000 $99,000
Total Current Assets $392,217 $546,020 $726,940
Long-term Assets
Long-term Assets $74,000 $104,000 $134,000
Accumulated Depreciation $21,600 $31,200 $40,800
Total Long-term Assets $52,400 $72,800 $93,200
Total Assets $444,617 $618,820 $820,140
Liabilities and Capital 2002 2003 2004
Current Liabilities
Accounts Payable $51,123 $52,530 $57,564
Current Borrowing $80,171 $60,179 $40,187
Other Current Liabilities $36,000 $72,000 $108,000
Subtotal Current Liabilities $167,294 $184,709 $205,751
Long-term Liabilities $58,000 $75,700 $108,000
Total Liabilities $225,294 $260,409 $313,751
Paid-in Capital $80,000 $80,000 $80,000
Retained Earnings $33,000 $139,323 $278,411
Earnings $106,323 $139,088 $147,978
Total Capital $219,323 $358,411 $506,389
Total Liabilities and Capital $444,617 $618,820 $820,140
Net Worth $219,323 $358,411 $506,389

7.5 Business Ratios

Business ratios for the years of this plan are shown below. Industry profile ratios based on the Standard Industrial Classification (SIC) code 5149, Groceries and related products, are shown for comparison.

Ratio Analysis
2002 2003 2004 Industry Profile
Sales Growth 75.86% 17.65% 8.33% 4.60%
Percent of Total Assets
Accounts Receivable 33.17% 28.04% 22.92% 33.30%
Inventory 7.42% 5.95% 5.21% 26.00%
Other Current Assets 6.52% 9.53% 12.07% 20.90%
Total Current Assets 88.21% 88.24% 88.64% 80.20%
Long-term Assets 11.79% 11.76% 11.36% 19.80%
Total Assets 100.00% 100.00% 100.00% 100.00%
Current Liabilities 37.63% 29.85% 25.09% 45.20%
Long-term Liabilities 13.04% 12.23% 13.17% 10.00%
Total Liabilities 50.67% 42.08% 38.26% 55.20%
Net Worth 49.33% 57.92% 61.74% 44.80%
Percent of Sales
Sales 100.00% 100.00% 100.00% 100.00%
Gross Margin 72.75% 74.17% 72.31% 44.10%
Selling, General & Administrative Expenses 62.32% 62.58% 60.92% 26.70%
Advertising Expenses 5.88% 10.00% 9.23% 0.70%
Profit Before Interest and Taxes 15.80% 17.70% 17.35% 0.80%
Main Ratios
Current 2.34 2.96 3.53 1.69
Quick 2.15 2.76 3.33 1.01
Total Debt to Total Assets 50.67% 42.08% 38.26% 55.20%
Pre-tax Return on Net Worth 69.25% 55.44% 41.75% 3.60%
Pre-tax Return on Assets 34.16% 32.11% 25.78% 8.00%
Additional Ratios 2002 2003 2004
Net Profit Margin 10.42% 11.59% 11.38% n.a
Return on Equity 48.48% 38.81% 29.22% n.a
Activity Ratios
Accounts Receivable Turnover 5.19 5.19 5.19 n.a
Collection Days 59 65 68 n.a
Inventory Turnover 10.91 8.88 9.05 n.a
Accounts Payable Turnover 10.62 12.17 12.17 n.a
Payment Days 28 30 29 n.a
Total Asset Turnover 2.29 1.94 1.59 n.a
Debt Ratios
Debt to Net Worth 1.03 0.73 0.62 n.a
Current Liab. to Liab. 0.74 0.71 0.66 n.a
Liquidity Ratios
Net Working Capital $224,923 $361,311 $521,189 n.a
Interest Coverage 17.31 15.50 15.88 n.a
Additional Ratios
Assets to Sales 0.44 0.52 0.63 n.a
Current Debt/Total Assets 38% 30% 25% n.a
Acid Test 1.27 1.82 2.41 n.a
Sales/Net Worth 4.65 3.35 2.57 n.a
Dividend Payout 0.00 0.00 0.00 n.a

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Appendix

Sales Forecast
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Sales
Products 0% $60,000 $60,000 $70,000 $80,000 $80,000 $90,000 $90,000 $90,000 $100,000 $100,000 $100,000 $100,000
Other 0% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Sales $60,000 $60,000 $70,000 $80,000 $80,000 $90,000 $90,000 $90,000 $100,000 $100,000 $100,000 $100,000
Direct Cost of Sales Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Products $13,000 $13,000 $17,000 $20,000 $20,000 $25,000 $25,000 $25,000 $30,000 $30,000 $30,000 $30,000
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Direct Cost of Sales $13,000 $13,000 $17,000 $20,000 $20,000 $25,000 $25,000 $25,000 $30,000 $30,000 $30,000 $30,000
Personnel Plan
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Tama Gardner 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
William Harris 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
Production Staff 0% $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000
Distribution Staff 0% $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000
Sales Staff 0% $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000
Total People 13 13 13 13 13 13 13 13 13 13 13 13
Total Payroll $32,000 $32,000 $32,000 $32,000 $32,000 $32,000 $32,000 $32,000 $32,000 $32,000 $32,000 $32,000

General Assumptions
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
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
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Sales $60,000 $60,000 $70,000 $80,000 $80,000 $90,000 $90,000 $90,000 $100,000 $100,000 $100,000 $100,000
Direct Cost of Sales $13,000 $13,000 $17,000 $20,000 $20,000 $25,000 $25,000 $25,000 $30,000 $30,000 $30,000 $30,000
Other Production Expenses $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Cost of Sales $13,000 $13,000 $17,000 $20,000 $20,000 $25,000 $25,000 $25,000 $30,000 $30,000 $30,000 $30,000
Gross Margin $47,000 $47,000 $53,000 $60,000 $60,000 $65,000 $65,000 $65,000 $70,000 $70,000 $70,000 $70,000
Gross Margin % 78.33% 78.33% 75.71% 75.00% 75.00% 72.22% 72.22% 72.22% 70.00% 70.00% 70.00% 70.00%
Expenses
Payroll $32,000 $32,000 $32,000 $32,000 $32,000 $32,000 $32,000 $32,000 $32,000 $32,000 $32,000 $32,000
Sales and Marketing and Other Expenses $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000
Depreciation $800 $800 $800 $800 $800 $800 $800 $800 $800 $800 $800 $800
Leased Equipment $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Utilities $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000
Insurance $800 $800 $800 $800 $800 $800 $800 $800 $800 $800 $800 $800
Rent $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000
Payroll Taxes 15% $4,800 $4,800 $4,800 $4,800 $4,800 $4,800 $4,800 $4,800 $4,800 $4,800 $4,800 $4,800
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Operating Expenses $48,400 $48,400 $48,400 $48,400 $48,400 $48,400 $48,400 $48,400 $48,400 $48,400 $48,400 $48,400
Profit Before Interest and Taxes ($1,400) ($1,400) $4,600 $11,600 $11,600 $16,600 $16,600 $16,600 $21,600 $21,600 $21,600 $21,600
EBITDA ($600) ($600) $5,400 $12,400 $12,400 $17,400 $17,400 $17,400 $22,400 $22,400 $22,400 $22,400
Interest Expense $401 $469 $538 $606 $674 $742 $810 $878 $946 $1,014 $1,082 $1,151
Taxes Incurred ($540) ($561) $1,219 $3,298 $3,278 $4,757 $4,737 $4,717 $6,196 $6,176 $6,155 $6,135
Net Profit ($1,261) ($1,309) $2,844 $7,696 $7,648 $11,101 $11,053 $11,006 $14,458 $14,410 $14,363 $14,314
Net Profit/Sales -2.10% -2.18% 4.06% 9.62% 9.56% 12.33% 12.28% 12.23% 14.46% 14.41% 14.36% 14.31%

Pro Forma Cash Flow
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Cash Received
Cash from Operations
Cash Sales $15,000 $15,000 $17,500 $20,000 $20,000 $22,500 $22,500 $22,500 $25,000 $25,000 $25,000 $25,000
Cash from Receivables $40,000 $41,500 $45,000 $45,250 $52,750 $60,000 $60,250 $67,500 $67,500 $67,750 $75,000 $75,000
Subtotal Cash from Operations $55,000 $56,500 $62,500 $65,250 $72,750 $82,500 $82,750 $90,000 $92,500 $92,750 $100,000 $100,000
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 $8,333 $8,333 $8,333 $8,333 $8,333 $8,333 $8,333 $8,333 $8,333 $8,333 $8,333 $8,500
New Other Liabilities (interest-free) $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000
New Long-term Liabilities $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000
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 $69,333 $70,833 $76,833 $79,583 $87,083 $96,833 $97,083 $104,333 $106,833 $107,083 $114,333 $114,500
Expenditures Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Expenditures from Operations
Cash Spending $32,000 $32,000 $32,000 $32,000 $32,000 $32,000 $32,000 $32,000 $32,000 $32,000 $32,000 $32,000
Bill Payments $21,092 $32,619 $28,850 $38,891 $42,695 $39,953 $51,417 $46,148 $46,596 $58,060 $52,791 $52,839
Subtotal Spent on Operations $53,092 $64,619 $60,850 $70,891 $74,695 $71,953 $83,417 $78,148 $78,596 $90,060 $84,791 $84,839
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 $1,666 $1,666 $1,666 $1,666 $1,666 $1,666 $1,666 $1,666 $1,666 $1,666 $1,666 $1,666
Other Liabilities Principal Repayment $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Long-term Liabilities Principal Repayment $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500
Purchase Other Current Assets $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000
Purchase Long-term Assets $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000
Dividends $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Cash Spent $60,258 $71,785 $68,016 $78,057 $81,861 $79,119 $90,583 $85,314 $85,762 $97,226 $91,957 $92,005
Net Cash Flow $9,075 ($952) $8,817 $1,526 $5,222 $17,714 $6,500 $19,019 $21,071 $9,857 $22,376 $22,495
Cash Balance $49,075 $48,123 $56,940 $58,465 $63,687 $81,401 $87,900 $106,919 $127,990 $137,847 $160,222 $182,717
Pro Forma Balance Sheet
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Assets Starting Balances
Current Assets
Cash $40,000 $49,075 $48,123 $56,940 $58,465 $63,687 $81,401 $87,900 $106,919 $127,990 $137,847 $160,222 $182,717
Accounts Receivable $80,000 $85,000 $88,500 $96,000 $110,750 $118,000 $125,500 $132,750 $132,750 $140,250 $147,500 $147,500 $147,500
Inventory $10,000 $14,300 $14,300 $18,700 $22,000 $22,000 $27,500 $27,500 $27,500 $33,000 $33,000 $33,000 $33,000
Other Current Assets $5,000 $7,000 $9,000 $11,000 $13,000 $15,000 $17,000 $19,000 $21,000 $23,000 $25,000 $27,000 $29,000
Total Current Assets $135,000 $155,375 $159,923 $182,640 $204,215 $218,687 $251,401 $267,150 $288,169 $324,240 $343,347 $367,722 $392,217
Long-term Assets
Long-term Assets $50,000 $52,000 $54,000 $56,000 $58,000 $60,000 $62,000 $64,000 $66,000 $68,000 $70,000 $72,000 $74,000
Accumulated Depreciation $12,000 $12,800 $13,600 $14,400 $15,200 $16,000 $16,800 $17,600 $18,400 $19,200 $20,000 $20,800 $21,600
Total Long-term Assets $38,000 $39,200 $40,400 $41,600 $42,800 $44,000 $45,200 $46,400 $47,600 $48,800 $50,000 $51,200 $52,400
Total Assets $173,000 $194,575 $200,323 $224,240 $247,015 $262,687 $296,601 $313,550 $335,769 $373,040 $393,347 $418,922 $444,617
Liabilities and Capital Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Current Liabilities
Accounts Payable $20,000 $31,669 $27,558 $37,464 $41,377 $38,233 $49,879 $44,609 $44,655 $56,301 $51,030 $51,076 $51,123
Current Borrowing $0 $6,667 $13,334 $20,001 $26,668 $33,335 $40,002 $46,669 $53,336 $60,003 $66,670 $73,337 $80,171
Other Current Liabilities $0 $3,000 $6,000 $9,000 $12,000 $15,000 $18,000 $21,000 $24,000 $27,000 $30,000 $33,000 $36,000
Subtotal Current Liabilities $20,000 $41,336 $46,892 $66,465 $80,045 $86,568 $107,881 $112,278 $121,991 $143,304 $147,700 $157,413 $167,294
Long-term Liabilities $40,000 $41,500 $43,000 $44,500 $46,000 $47,500 $49,000 $50,500 $52,000 $53,500 $55,000 $56,500 $58,000
Total Liabilities $60,000 $82,836 $89,892 $110,965 $126,045 $134,068 $156,881 $162,778 $173,991 $196,804 $202,700 $213,913 $225,294
Paid-in Capital $80,000 $80,000 $80,000 $80,000 $80,000 $80,000 $80,000 $80,000 $80,000 $80,000 $80,000 $80,000 $80,000
Retained Earnings $9,000 $33,000 $33,000 $33,000 $33,000 $33,000 $33,000 $33,000 $33,000 $33,000 $33,000 $33,000 $33,000
Earnings $24,000 ($1,261) ($2,570) $274 $7,970 $15,619 $26,720 $37,773 $48,778 $63,236 $77,646 $92,009 $106,323
Total Capital $113,000 $111,739 $110,430 $113,274 $120,970 $128,619 $139,720 $150,773 $161,778 $176,236 $190,646 $205,009 $219,323
Total Liabilities and Capital $173,000 $194,575 $200,323 $224,240 $247,015 $262,687 $296,601 $313,550 $335,769 $373,040 $393,347 $418,922 $444,617
Net Worth $113,000 $111,739 $110,430 $113,274 $120,970 $128,619 $139,720 $150,773 $161,778 $176,236 $190,646 $205,009 $219,323

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