Oasis Juice
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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