Financial Plan

FINANCIAL PLAN
1. Start-up expenses and capitalizing

Sources of Capital
Owners' Investment (name and
percent ownership)
OWNER
Total Investment
$
$
50,000
50,000
Bank Loans
Bank 1
Total Bank Loans
$
100,000
$
100,000
Startup Expenses
Capital Equipment List
Furniture
Equipment
Fixtures
Machinery
Other
Total Capital Equipment
Location and Admin Expenses
Rental
Utility deposits
Pre-opening salaries
Other
Total Location and Admin Expenses
Advertising and Promotional
Expenses
Advertising
Signage
Printing
Total Advertising/Promotional
Expenses
Reserve for Contingencies
50,000
265,000
10,000
10,000
-
$
335,000
18,000
40,000
2,400
60,400
2,700
500
1,000
4,200
20,000
Summary Statement
Sources of Capital
Owners' and other investments
Bank loans
Other loans
Total Source of Funds
Startup Expenses
Capital equipment
Location/administration expenses
Advertising/promotional expenses
Contingency fund
Total Startup Expenses
50,000
100,000
-
$
150,000
335,000
60,400
4,200
20,000
$
419,600
2. Financial Statement
a. Sales forecast
Jan-15
Fiscal Year Begins
12-month 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
Annual
Totals
Cat 1 units sold
750
825
908
998
1098
1208
1329
1462
1608
1768
11953
$400 @ 500kg/drum
400.00
400.00
400.00
400.00
400.00
400.00
400.00
400.00
400.00
400.00
400.00
400.00
Cat 1 TOTAL
300,000
330,000
363,000
399,300
439,230
483,153
531,468
584,615
643,077
707,384
4,781,227
Monthly totals: All

Categories
300,000
330,000
363,000
399,300
439,230
483,153
531,468
584,615
643,077
707,384
4781227
Annual
Totals
Jan-16
Fiscal Year Begins

Month 1
Month 2
Month 3
Month 4
Month 5
Month 6
Month 7
Month 8
Month 9
Month 10
Month 11
Month 12
Cat 1 units sold

$400 @ 500kg/drum
1945
400.00
2140
400.00
2354
400.00
2589
400.00
2848
400.00
3133
400.00
3446
400.00
3791
400.00
4170
400.00
4587
400.00
5046
400.00
5550
400.00
41599
Cat 1 TOTAL
778,123
855,935
941,529
1,035,681
1,139,250
1,253,174
1,378,492
1,516,341
1,667,975
1,834,773
2,018,250
2,220,075
16,639,597
Monthly totals: All

Categories
778,123
855,935
941,529
1,035,681
1,139,250
1,253,174
1,378,492
1,516,341
1,667,975
1,834,773
2,018,250
2,220,075
16639597
Jan-17
Fiscal Year Begins

Annual
Totals
130555
Month 1
Month 2
Month 3
Month 4
Month 5
Month 6
Month 7
Month 8
Month 9
Month 10
Month 11
Month 12
Cat 1 units sold

$400 @ 500kg/drum
6105
400.00
6716
400.00
7387
400.00
8126
400.00
8939
400.00
9832
400.00
10816
400.00
11897
400.00
13087
400.00
14396
400.00
15835
400.00
17419
400.00
Cat 1 TOTAL
2,442,082
2,686,291
2,954,920
3,250,412
3,575,453
3,932,998
4,326,298
4,758,928
5,234,821
5,758,303
6,334,133
6,967,546
52,222,185
Monthly totals: All

Categories
2,442,082
2,686,291
2,954,920
3,250,412
3,575,453
3,932,998
4,326,298
4,758,928
5,234,821
5,758,303
6,334,133
6,967,546
52222185
Figure 1: Sale Forecast for three year
b.
12 month profit and lost projected
List of assumptions
1. The sales started at third month

2. The salaries increase by 8% per year
3. Payroll expenses is 18% of the salaries
4. Supplies for office and operation is 1% of total revenue
5. Repairs and maintenance were 6% of the total revenue
6. Marketing and advertising were 0.9% of total revenue
7. Car, delivery travel and transportation is 11% of total revenue
8. Rental is fixed $1500/month
9. Telephone and postal are fixed $150/month
10. Utilities were 2% of total sales revenue
11. Insurances were 3.2% of total revenue for each month
65.0
65.0
214,500
214,500
65.0
65.0
235,950
235,950
Gross Profit
105,000
35.0
115,500
35.0
2,400
432
2,419
435
2,439
439
0.8
0.1
2,458
442
Supplies (office and operating)

Repairs and maintenance
Advertising
Car, delivery and travel
Rent
Telephone
Utilities
Total Expenses
Profit before interest n tax
Insurance
Taxes (real estate, etc.)
Interest
Depreciation
3,000
18,000
2,700
15,000
1,500
150
6,000
49,182
-49,182
9,600
9,750
2,000
1,000
3,000
18,000
2,700
15,000
1,500
150
6,000
49,205
-49,205
9,600
9,750
2,000
1,000
3,000
18,000
2,700
15,000
1,500
150
6,000
49,227
55,773
9,600
9,750
2,000
1,000
1.0
6.0
0.9
5.0
0.5
0.05
2.0
16.4
18.6
3.2
3.3
0.7
0.3
Net Profit
-71,532
-71,555
33,423
11.1
65.0
65.0
259,545
259,545
65.0
65.0
285,500
285,500
65.0
65.0
314,049
314,049
127,050
35.0
139,755
35.0
153,731
35.0
0.7
0.1
2,478
446
0.7
0.1
2,498
450
0.6
0.1
2,518
453
3,300
19,800
2,970
16,500
1,500
150
6,600
53,721
61,779
10,560
10,725
2,000
1,000
1.0
6.0
0.9
5.0
0.5
0.05
2.0
16.3
18.7
3.2
3.3
0.6
0.3
3,630
21,780
3,267
18,150
1,500
150
7,260
58,661
68,389
11,616
11,798
2,000
1,000
1.0
6.0
0.9
5.0
0.4
0.04
2.0
16.2
18.8
3.2
3.3
0.6
0.3
3,993
23,958
3,594
19,965
1,500
150
7,986
64,093
75,662
12,778
12,977
2,000
1,000
1.0
6.0
0.9
5.0
0.4
0.04
2.0
16.1
18.9
3.2
3.3
0.5
0.3
37,494
11.4
41,976
11.6
46,907
11.7
195,000
195,000
15
YE
AR
LY
#REF!
-
100.0
100.0
483,153
483,153
De
c-1
#REF!
-
100.0
100.0
439,230
439,230
No
v-1
5
Cost of Sales
Category 1
Total Cost of Sales
399,300 100.0
399,300 100.0
100.0
100.0
Oc
t-
363,000
363,000
100.0
100.0
Se
p-1
5
330,000
330,000
100.0
100.0
Au
g-1
5
300,000
300,000
0.0
Jul
-15
0
0
0.0
Jun
-15
y-1
5
0
0
Ma
Revenue (Sales)
Category 1
Total Revenue (Sales)
Expenses
Salary expenses
Payroll expenses
Ap
r -1
5
Ma
r-1
5
Feb
-15
%B
/A
Jan
I ND
-15
Jan-15
.%
Fiscal Year Begins
531,468 100.0
531,468 100.0
584,615 100.0
584,615 100.0
643,077
643,077
100.0
100.0
707,384 100.0
707,384 100.0
4,781,227
4,781,227
100.0
100.0
65.0
65.0
345,454
345,454
65.0
65.0
380,000
380,000
65.0
65.0
418,000
418,000
65.0
65.0
459,800 65.0
459,800 65.0
3,107,798
3,107,798
65.0
65.0
169,104
35.0
186,014
35.0
204,615
35.0
225,077
35.0
247,585 35.0
1,673,430
35.0
0.6
0.1
2,538
457
0.5
0.1
2,558
460
0.5
0.1
2,578
464
0.4
0.1
2,599
468
0.4
0.1
0.4
0.1
30,102
5,418
0.6
0.1
4,392
26,354
3,953
21,962
1,500
150
8,785
70,066
83,665
14,055
14,275
2,000
1,000
1.0
6.0
0.9
5.0
0.3
0.03
2.0
16.0
19.0
3.2
3.3
0.5
0.2
4,832
28,989
4,348
24,158
1,500
150
9,663
76,634
92,469
15,461
15,702
2,000
1,000
1.0
6.0
0.9
5.0
0.3
0.03
2.0
15.9
19.1
3.2
3.3
0.4
0.2
5,315
31,888
4,783
26,573
1,500
150
10,629
83,857
102,157
1,352
17,273
2,000
1,000
1.0
6.0
0.9
5.0
0.3
0.03
2.0
15.8
19.2
0.3
3.3
0.4
0.2
5,846
35,077
5,262
29,231
1,500
150
11,692
91,800
112,815
18,708
19,000
2,000
1,000
1.0
6.0
0.9
5.0
0.3
0.03
2.0
15.7
19.3
3.2
3.3
0.3
0.2
6,431
38,585
5,788
32,154
1,500
150
12,862
100,535
124,542
20,578
20,900
2,000
1,000
1.0
6.0
0.9
5.0
0.2
0.02
2.0
15.6
19.4
3.2
3.3
0.3
0.2
7,074 1.0
42,443 6.0
6,366 0.9
35,369 5.0
1,500 0.2
150 0.02
14,148 2.0
110,142 15.6
137,443 19.4
22,636 3.2
22,990 3.3
2,000 0.3
1,000 0.1
53,812
322,874
48,431
269,061
18,000
1,800
107,625
857,123
816,307
156,544
174,890
24,000
12,000
1.1
6.8
1.0
5.6
0.4
0.04
2.3
17.9
17.1
3.3
3.7
0.5
0.25
52,334
11.9
58,306
12.1
80,532
15.2
72,107
12.3
80,063
12.5
88,817 12.6
448,873
9.4
Figure 2: Profit and Loss Projection for Year 1 (2015)
2,620
472
YE
AR
LY
6
De
c -1
No
v -1
6
Oc
t-1
6
505,780
505,780
65.0
65.0
556,358
556,358
65.0
65.0
611,994
611,994
65.0
65.0
673,193
673,193
65.0
65.0
740,512
740,512
65.0
65.0
814,563
814,563
65.0
65.0
896,020
896,020
65.0
65.0
985,622
985,622
65.0 1,084,184
65.0 1,084,184
65.0 1,192,602
65.0 1,192,602
65.0 1,311,862
65.0 1,311,862
65.0 1,443,049 65.0 10,815,738

65.0 1,443,049 65.0 10,815,738
65.0
65.0
Gross Profit
272,343
35.0
299,577
35.0
329,535
35.0
362,488
35.0
398,737
35.0
438,611
35.0
482,472
35.0
530,719
35.0
583,791
35.0
642,170
35.0
706,387
35.0
777,026 35.0
5,823,859
35.0
Expenses
Salary expenses
Payroll expenses
Advertising
Rent
Telephone
Utilities
Total Expenses
Insurance
Interest
Depreciation
Net Profit
2,400
432
7,781
46,687
7,003
38,906
1,500
150
15,562
120,422
151,921
24,900
38,906
2,000
1,000
85,115
2,641
475
8,559
51,356
7,703
42,797
1,500
150
17,119
132,300
167,277
27,390
42,797
2,000
1,000
94,090
0.3
0.1
-
2,641
475
9,415
56,492
8,474
47,076
1,500
150
18,831
145,054
184,481
30,129
30,600
2,000
1,000
120,752
0.3
0.2
3.1
18.8
2.8
15.7
0.5
0.05
6.3
48.4
61.5
10.0
10.2
0.7
0.3
12.8
2,662
479
10,357
62,141
9,321
51,784
1,500
150
20,714
159,108
203,381
33,142
33,660
2,000
1,000
133,579
0.3
0.05
1.0
6.0
0.9
5.0
0.1
0.0
2.0
15.4
19.6
3.2
3.3
0.2
0.1
12.9
2,683
483
11,392
68,355
10,253
56,962
1,500
150
22,785
174,564
224,173
36,456
37,026
2,000
1,000
147,691
0.2
0.04
1.0
6.0
0.9
5.0
0.1
0.0
2.0
15.3
19.7
3.2
3.3
0.2
0.1
13.0
2,705
487
12,532
75,190
11,279
62,659
1,500
150
25,063
191,565
247,047
40,102
40,728
2,000
1,000
163,217
0.2
0.04
1.0
6.0
0.9
5.0
0.1
0.0
2.0
15.3
19.7
3.2
3.3
0.2
0.1
13.0
2,726
491
13,785
82,710
12,406
68,925
1,500
150
27,570
210,262
272,210
44,112
44,801
2,000
1,000
180,297
0.2
0.04
1.0
6.0
0.9
5.0
0.1
0.0
2.0
15.3
19.7
3.2
3.3
0.1
0.1
13.1
2,748
495
15,163
90,980
13,647
75,817
1,500
150
30,327
230,828
299,892
48,523
49,281
2,000
1,000
199,088
0.2
0.03
1.0
6.0
0.9
5.0
0.1
0.0
2.0
15.2
19.8
3.2
3.3
0.1
0.1
13.1
2,770
499
16,680
100,079
15,012
83,399
1,500
150
33,360
253,447
330,344
1,364
54,209
2,000
1,000
271,771
0.2
0.03
1.0
6.0
0.9
5.0
0.1
0.0
2.0
15.2
19.8
0.1
3.3
0.1
0.1
16.3
2,792
503
18,348
110,086
16,513
91,739
1,500
150
36,695
278,326
363,844
58,713
59,630
2,000
1,000
242,502
0.2
0.03
1.0
6.0
0.9
5.0
0.1
0.0
2.0
15.2
19.8
3.2
3.3
0.1
0.1
13.2
2,815
507
20,182
121,095
18,164
100,912
1,500
150
40,365
305,691
400,697
64,584
65,593
2,000
1,000
267,520
0.1
0.03
1.0
6.0
0.9
5.0
0.1
0.0
2.0
15.1
19.9
3.2
3.3
0.1
0.0
13.3
2,837
511
22,201
133,204
19,981
111,004
1,500
150
44,401
335,789
441,237
71,042
72,152
2,000
1,000
295,042
32,420
5,836
166,396
998,376
149,756
831,980
18,000
1,800
332,792
2,537,356
3,286,503
480,456
569,383
24,000
12,000
2,200,665
0.2
0.12
1.0
6.0
0.9
5.0
0.1
0.0
2.0
15.2
19.8
2.9
3.4
0.1
0.1
13.2
16
Se
p-
Cost of Sales
Category 1
Total Cost of Sales
100.0 1,516,341
100.0 1,516,341
Au
g-1
6
100.0 1,035,681
100.0 1,035,681
100.0 1,253,174 100.0 1,378,492

100.0 1,253,174 100.0 1,378,492
J ul
-16
J un
-1 6
941,529
941,529
100.0 1,139,250
100.0 1,139,250
y-1
6
855,935 100.0
855,935 100.0
Ma
778,123 100.0
778,123 100.0
11.0
Ap
r -1
6
r-1
6
Ma
Revenue (Sales)
Category 1
10.9
16
Fe b
-
%B
/A
J an
I ND
-16
Jan-16
.%
Fiscal Year Begins
100.0 1,667,975 100.0 1,834,773 100.0 2,018,250 100.0 2,220,075 100.0 16,639,597
100.0 1,667,975 100.0 1,834,773 100.0 2,018,250 100.0 2,220,075 100.0 16,639,597
0.1
0.02
1.0
6.0
0.9
5.0
0.1
0.0
2.0
15.1
19.9
3.2
3.3
0.1
0.0
13.3
100.0
100.0
Revenue (Sales)
Category 1
2,442,082
2,442,082
- 2,686,291
0.0 2,686,291
0.0
2,954,920
2,954,920
985.0 3,250,412
985.0 3,250,412
100.0 3,575,453
100.0 3,575,453
Cost of Sales
Category 1
Total Cost of Sales
1,587,354
1,587,354
65.0 1,746,089
65.0 1,746,089
65.0
65.0
1,920,698
1,920,698
65.0 2,112,768
65.0 2,112,768
65.0 2,324,044
65.0 2,324,044
65.0 2,556,449
65.0 2,556,449
65.0 2,812,094
65.0 2,812,094
65.0 3,093,303
65.0 3,093,303
65.0 3,402,633
65.0 3,402,633
65.0 3,742,897
65.0 3,742,897
35.0 1,137,644
35.0 1,251,409
35.0 1,376,549
35.0 1,514,204
35.0 1,665,625
35.0 1,832,187
100.0 3,932,998 100.0 4,326,298

100.0 3,932,998 100.0 4,326,298
100.0 4,758,928
100.0 4,758,928
100.0 5,234,821 100.0 5,758,303 100.0 6,334,133

100.0 5,234,821 100.0 5,758,303 100.0 6,334,133
YE
AR
LY
7
De
c -1
No
v -1
7
Oc
t-
17
17
Se
p-
Au
g-1
7
J ul
-1 7
J un
-17
17
Ma
y-
Ap
r -1
7
Ma
r-1
7
Fe b
-17
%B
/A
J an
I ND
-17
Jan-17
.%
Fiscal Year Begins
100.0 6,967,546 100.0 52,222,185

100.0 6,967,546 100.0 52,222,185
100.0
100.0
65.0 4,117,186
65.0 4,117,186
65.0 4,528,905 65.0 33,944,420

65.0 4,528,905 65.0 33,944,420
65.0
65.0
35.0 2,015,406
35.0 2,216,947
35.0 2,438,641 35.0 18,277,765
35.0
Gross Profit
854,729
35.0
940,202
35.0
1,034,222
Expenses
Salary expenses
Payroll expenses
Advertising
Rent
Telephone
Utilities
Total Expenses
Insurance
Interest
Depreciation
2,400
432
24,421
146,525
21,979
122,104
1,500
150
48,842
368,352
486,377
78,147
122,104
2,000
1,000
0.1
0.0
1.0
6.0
0.9
5.0
0.1
0.0
2.0
15.1
19.9
3.2
5.0
0.1
0.0
2,860
515
26,863
161,177
24,177
134,315
1,500
150
53,726
405,282
534,920
85,961
134,315
2,000
1,000
0.1
0.0
1.0
6.0
0.9
5.0
0.1
0.0
2.0
15.1
19.9
3.2
5.0
0.1
0.0
2,860
515
29,549
177,295
26,594
147,746
1,500
150
59,098
445,308
588,914
94,557
96,035
2,000
1,000
0.1
0.0
1.0
6.0
0.9
5.0
0.1
0.0
2.0
15.1
19.9
3.2
3.3
0.1
0.0
2,883
519
32,504
195,025
29,254
162,521
1,500
150
65,008
489,363
648,281
104,013
105,638
2,000
1,000
0.1
0.0
1.0
6.0
0.9
5.0
0.0
0.0
2.0
15.1
19.9
3.2
3.3
0.1
0.0
2,906
523
35,755
214,527
32,179
178,773
1,500
150
71,509
537,821
713,587
114,414
116,202
2,000
1,000
0.1
0.0
1.0
6.0
0.9
5.0
0.0
0.0
2.0
15.0
20.0
3.2
3.3
0.1
0.0
2,929
527
39,330
235,980
35,397
196,650
1,500
150
78,660
591,123
785,426
125,856
127,822
2,000
1,000
0.1
0.0
1.0
6.0
0.9
5.0
0.0
0.0
2.0
15.0
20.0
3.2
3.3
0.1
0.0
2,952
531
43,263
259,578
38,937
216,315
1,500
150
86,526
649,752
864,452
138,442
140,605
2,000
1,000
0.1
0.0
1.0
6.0
0.9
5.0
0.0
0.0
2.0
15.0
20.0
3.2
3.3
0.0
0.0
2,976
536
47,589
285,536
42,830
237,946
1,500
150
95,179
714,242
951,383
152,286
154,665
2,000
1,000
0.1
3,000
0.0
540
1.0 52,348
6.0 314,089
0.9 47,113
5.0 261,741
0.0
1,500
0.0
150
2.0 104,696
15.0 785,178
20.0 1,047,009
3.2
1,375
3.3 170,132
0.0
2,000
0.0
1,000
0.1
3,024
0.0
544
1.0 57,583
6.0 345,498
0.9 51,825
5.0 287,915
0.0
1,500
0.0
150
2.0 115,166
15.0 863,205
20.0 1,152,201
0.0 184,266
3.3 187,145
0.0
2,000
0.0
1,000
0.1
3,048
0.0
549
1.0 63,341
6.0 380,048
0.9 57,007
5.0 316,707
0.0
1,500
0.0
150
2.0 126,683
15.0 949,033
20.0 1,267,914
3.2 202,692
3.3 205,859
0.0
2,000
0.0
1,000
0.0
3,072 0.0
34,910
0.0
553 0.0
6,284
1.0 69,675 1.0
522,222
6.0 418,053 6.0 3,133,331
0.9 62,708 0.9
470,000
5.0 348,377 5.0 2,611,109
0.0
1,500 0.0
18,000
0.0
150 0.0
1,800
2.0 139,351 2.0 1,044,444
15.0 1,043,440 15.0 7,842,100
20.0 1,395,201 20.0 10,435,665
3.2 222,961 3.2 1,504,971
3.3 226,445 3.3 1,786,968
0.0
2,000 0.0
24,000
0.0
1,000 0.0
12,000
0.1
0.0
1.0
6.0
0.9
5.0
0.0
0.0
2.0
15.0
20.0
2.9
3.4
0.0
0.0
Net Profit
283,126
11.6
311,644
11.6
395,322
13.4
435,630
13.4
479,970
13.4
528,748
13.4
582,406
13.5
641,432
13.5
16.7
13.5
13.5
13.6
872,502
777,790
856,362
942,795 13.5
7,107,727
net profit (yearly)

8,000,000
6,000,000
4,000,000
2,000,000
0
2,015
2,016
2,017
Figure 5: Yearly net profit
net profit (monthly)

100,000
80,000
60,000
40,000
20,000
0
-20,000
jan
feb mar apr may jun
jul
aug
sep
-40,000
-60,000
-80,000
Figure 6: Monthly Net Profit for year 1
oct
nov
dec
gross profit(monthly)
250,000
200,000
150,000
100,000
50,000
0
jan
feb mar apr may jun
jul
aug sep
oct
nov dec
Figure: Monthly gross profit for Year 1(2015)
gross profit (yearly)

20,000,000
15,000,000
10,000,000
5,000,000
0
2,015
2,016
Figure 7: Yearly gross profit
2,017
c.
Projected cash flow
Cash Flow (12 months)

Pre-Startup
Cash on Hand (beginning of
month)
1.
2.
YYY
Jan 15
Feb 15
Mar 15
Apr 15
Fiscal Year Begins:
May 15
Jun 15
Jul 15
Aug 15
Sep 15
Oct 15
Nov 15
Dec 15
Jan 15
Total (end of
year)
50,000
INCOME
a)
Cash Sales
300,000
330,000
363,000
399,300
439,230
483,153
531,468
584,615
643,077
707,384
4,781,227
3.
TOTAL CASH RECEIPTS
100,000
300,000
330,000
363,000
399,300
439,230
483,153
531,468
584,615
643,077
707,384
4,781,227
4.
Total Cash Available (before

cash out)
150,000
300,000
330,000
363,000
399,300
439,230
483,153
531,468
584,615
643,077
707,384
4,781,227
195,000
214,500
235,950
259,545
285,500
314,049
345,454
380,000
418,000
459,800
3,107,798
5.
CASH PAID OUT

a)
Purchases (goods for sale)
f)
Payroll tax
432
435
439
442
446
450
453
457
460
464
468
472
5,418
h)
Supplies (office & oper.)
3,000
3,000
3,000
3,300
3,630
3,993
4,392
4,832
5,315
5,846
6,431
7,074
53,812
i)
Repairs & maintenance
18,000
18,000
18,000
19,800
21,780
23,958
26,354
28,989
31,888
35,077
38,585
42,443
322,874
j)
Marketing, advertising
2,700
2,700
2,700
2,970
3,267
3,594
3,953
4,348
4,783
5,262
5,788
6,366
48,431
k)
Car, delivery & travel
15,000
15,000
15,000
16,500
18,150
19,965
21,962
24,158
26,573
29,231
32,154
35,369
269,061
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
18,000
m) Rent
n)
Telephone, postal expenses
150
150
150
150
150
150
150
150
150
150
150
150
1,800
o)
Utilities
6,000
6,000
6,000
6,600
7,260
7,986
8,785
9,663
10,629
11,692
12,862
14,148
107,625
p)
Insurance
9,600
9,600
9,600
10,560
11,616
12,778
14,055
15,461
1,352
18,708
20,578
22,636
156,544
q)
9,750
9,750
9,750
10,725
11,798
12,977
14,275
15,702
17,273
19,000
20,900
22,990
174,890
r)
Interest
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
24,000
68,132
68,135
263,139
289,047
317,546
348,895
383,378
421,309
447,378
508,929
559,415
614,948
4,290,253
2,224
2,224
2,224
2,224
2,224
2,224
2,224
2,224
2,224
2,224
2,224
2,224
2,224
28,918
SUBTOTAL
v)
Loan dow n payment
w ) Capital purchase (specify)
335,000
x)
Other startup costs
64,600
y)
Reserve and/or Escrow
20,000
6.
TOTAL CASH PAID OUT
421,824
70,356
70,360
265,363
291,272
319,771
351,120
385,603
423,534
449,603
511,154
561,639
617,172
4,319,171
7.
Cash Position (end of month)
-271,824
-70,356
-70,360
34,637
38,728
43,229
48,180
53,627
59,619
81,866
73,461
81,438
90,212
462,057
Cash balance
-271,824
-342,181
-412,541
-377,904
-339,176
-295,947
-247,767
-194,139
-134,520
-52,655
20,807
102,245
192,457
192,457
Figure 8: Pro-forma Cash flow for year 1 (2015)

Pre-Startup
1.

month)
2.
INCOME
a)
YYY
Jan 16
Feb 16
Mar 16
Fiscal Year Begins:
Apr 16
May 16
Jun 16
Jul 16
Aug 16
Sep 16
Oct 16
Nov 16
Dec 16
Jan 16
Total (end of
year)
192,457
Cash Sales
778,123
855,935
941,529
1,035,681
1,139,250
1,253,174
1,378,492
1,516,341
1,667,975
1,834,773
2,018,250
2,220,075
16,639,597
3.
TOTAL CASH RECEIPTS
778,123
855,935
941,529
1,035,681
1,139,250
1,253,174
1,378,492
1,516,341
1,667,975
1,834,773
2,018,250
2,220,075
16,639,597
4.

cash out)
970,579
855,935
941,529
1,035,681
1,139,250
1,253,174
1,378,492
1,516,341
1,667,975
1,834,773
2,018,250
2,220,075
16,639,597
5.
CASH PAID OUT

505,780
556,358
611,994
673,193
740,512
814,563
896,020
985,622
1,084,184
1,192,602
1,311,862
1,443,049
10,815,738
432
475
475
479
483
487
491
495
499
503
507
511
5,836
a)
f)
Payroll tax
h)
7,781
8,559
9,415
10,357
11,392
12,532
13,785
15,163
16,680
18,348
20,182
22,201
166,396
i)
46,687
51,356
56,492
62,141
68,355
75,190
82,710
90,980
100,079
110,086
121,095
133,204
998,376
j)
7,003
7,703
8,474
9,321
10,253
11,279
12,406
13,647
15,012
16,513
18,164
19,981
149,756
k)
38,906
42,797
47,076
51,784
56,962
62,659
68,925
75,817
83,399
91,739
100,912
111,004
831,980
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
18,000
150
150
150
150
150
150
150
150
150
150
150
150
1,800
m) Rent
n)
o)
Utilities
15,562
17,119
18,831
20,714
22,785
25,063
27,570
30,327
33,360
36,695
40,365
44,401
332,792
p)
Insurance
24,900
27,390
30,129
33,142
36,456
40,102
44,112
48,523
1,364
58,713
64,584
71,042
480,456
q)
38,906
42,797
30,600
33,660
37,026
40,728
44,801
49,281
54,209
59,630
65,593
72,152
569,383
r)
Interest
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
24,000
689,608
758,204
817,135
898,440
987,875
1,086,253
1,194,468
1,313,505
1,392,434
1,588,479
1,746,915
1,921,195
14,394,512
2,224
2,224
2,224
2,224
2,224
2,224
2,224
2,224
2,224
2,224
2,224
2,224
26,693
SUBTOTAL
v)
Loan dow n payment
6.
TOTAL CASH PAID OUT
691,833
760,429
819,360
900,664
990,099
1,088,477
1,196,693
1,315,730
1,394,658
1,590,703
1,749,140
1,923,420
14,421,206
7.
278,747
95,506
122,169
135,017
149,150
164,697
181,799
200,611
273,317
244,069
269,110
296,655
2,218,392
471,203
566,710
688,879
823,895
973,046
1,137,743
1,319,542
1,520,153
1,793,470
2,037,540
2,306,650
2,603,305
2,603,305
cash balance
Figure 9: Pro-forma Cash flow for year 2 (2016)

Pre-Startup
1.

month)
2.
INCOME
a)
Jan 17
Fiscal Year Begins:
Feb 17
Mar 17
Apr 17
May 17
Jun 17
Jul 17
Aug 17
Sep 17
Oct 17
Nov 17
Dec 17
Jan 17
Total (end of
year)
2,603,305
2,442,082
2,686,291
2,954,920
3,250,412
3,575,453
3,932,998
4,326,298
4,758,928
5,234,821
5,758,303
6,334,133
6,967,546
52,222,185
3.
TOTAL CASH RECEIPTS
0 2,442,082
2,686,291
2,954,920
3,250,412
3,575,453
3,932,998
4,326,298
4,758,928
5,234,821
5,758,303
6,334,133
6,967,546
52,222,185
4.

cash out)
0 5,045,387
2,686,291
2,954,920
3,250,412
3,575,453
3,932,998
4,326,298
4,758,928
5,234,821
5,758,303
6,334,133
6,967,546
52,222,185
1,587,354
1,746,089
1,920,698
2,112,768
2,324,044
2,556,449
2,812,094
3,093,303
3,402,633
3,742,897
4,117,186
4,528,905
33,944,420
432
515
515
519
523
527
531
536
540
544
549
553
6,284
5.
Cash Sales
YYY
CASH PAID OUT

a)
f)
Payroll tax
h)
24,421
26,863
29,549
32,504
35,755
39,330
43,263
47,589
52,348
57,583
63,341
69,675
522,222
i)
146,525
161,177
177,295
195,025
214,527
235,980
259,578
285,536
314,089
345,498
380,048
418,053
3,133,331
j)
21,979
24,177
26,594
29,254
32,179
35,397
38,937
42,830
47,113
51,825
57,007
62,708
470,000
k)
122,104
134,315
147,746
162,521
178,773
196,650
216,315
237,946
261,741
287,915
316,707
348,377
2,611,109
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
18,000
150
150
150
150
150
150
150
150
150
150
150
150
1,800
m) Rent
n)
o)
Utilities
48,842
53,726
59,098
65,008
71,509
78,660
86,526
95,179
104,696
115,166
126,683
139,351
1,044,444
p)
Insurance
78,147
85,961
94,557
104,013
114,414
125,856
138,442
152,286
1,375
184,266
202,692
222,961
1,504,971
q)
122,104
134,315
96,035
105,638
116,202
127,822
140,605
154,665
170,132
187,145
205,859
226,445
1,786,968
r)
Interest
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
24,000
0 2,155,557
2,371,787
2,555,738
2,810,899
3,091,577
3,400,321
3,739,940
4,113,520
4,358,319
4,976,489
5,473,723
6,020,679
45,079,548
2,224
2,224
2,224
2,224
2,224
2,224
2,224
2,224
2,224
2,224
2,224
2,224
26,693
SUBTOTAL
v)
Loan dow n payment
6.
TOTAL CASH PAID OUT
0 2,157,781
2,374,011
2,557,962
2,813,124
3,093,801
3,402,546
3,742,164
4,115,744
4,360,543
4,978,713
5,475,947
6,022,904
45,106,241
7.
0 2,887,606
312,279
396,957
437,288
481,652
530,453
584,134
643,184
874,278
779,590
858,186
944,643
7,115,943
5,490,911
5,803,190
6,200,147
6,637,435
7,119,087
7,649,540
8,233,674
8,876,857
9,751,135
10,530,724
11,388,910 12,333,553
12,333,553
cash balance
Figure10: Pro-forma Cash flow for year 3 (2017)
Cash Flow (12 Months)

800,000
700,000
600,000
500,000
400,000
300,000
200,000
100,000
0
Jan 15 Feb 15 Mar 15 Apr 15 May 15 Jun 15 Jul 15 Aug 15 Sep 15 Oct 15 Nov 15 Dec 15
-100,000
-200,000
TOTAL CASH RECEIPTS
Figure 11: Cash Flow by month for Year 1 (2015)
d.
Balance sheet
Balance Sheet
Assets
2015
2016
2017
Current Assets
Cash
Accounts receivable
Inventory
Prepaid expenses
Short-term investments
192,457
2,603,305
12,333,553
192,457
2,603,305
12,333,553
Property, plant, and equipment
335,000
419,600
(Less accumulated depreciation)

Intangible assets
(12,000)
(24,000)
(36,000)
323,000
395,600
(36000)
Total current assets

Fixed (Long-Term) Assets
Long-term investments
Total fixed assets

Other Assets
Deferred income tax
Other
83,416
Total Other Assets
Total Assets
83,416
598,873
2,998,905
12,297,553
Liabilities and Owner's Equity

Current Liabilities
Accounts payable
Short-term loans
Income taxes payable
Accrued salaries and wages
Unearned revenue
Current portion of long-term debt
Total current liabilities
Long-Term Liabilities
Long-term debt
Deferred income tax
100,000
306,082
279,389
Other
Total long-term liabilities
100,000
306,082
279,389
Owner's Equity
Owner's investment
50,000
Retained earnings
448,873
2,649,537
Other
9,757,264
43,285
Total owner's equity
Total Liabilities and Owner's Equity
2260900
498,873
2,692,822
12,018,164
598,873
2,998,905
12,297,553
{42}
Common Financial Ratios

Debt Ratio (Total Liabilities / Total Assets)
0.17
0.10
0.02
Current Ratio (Current Assets / Current

Liabilities)
Working Capital (Current Assets - Current
Liabilities)
192,457
2,603,305
12,333,553
Assets-to-Equity Ratio (Total Assets / Owner's

Equity)
1.20
1.11
1.02
Debt-to-Equity Ratio (Total Liabilities / Owner's

Equity)
0.20
0.11
0.02
Figure12: Balance Sheet for 3 years

Financial Plan

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Financial Plan

Încărcat de

Drepturi de autor:

Formate disponibile

FINANCIAL PLAN

1. Start-up expenses and capitalizing

Reserve for Contingencies

Fiscal Year Begins

12-month Sales Forecast

Cat 1 units sold

Monthly totals: All

Fiscal Year Begins

12-month Sales Forecast

Cat 1 units sold

Monthly totals: All

Fiscal Year Begins

12-month Sales Forecast

Cat 1 units sold

Monthly totals: All

Figure 1: Sale Forecast for three year

12 month profit and lost projected

1. The sales started at third month

Supplies (office and operating)

Fiscal Year Begins

Figure 2: Profit and Loss Projection for Year 1 (2015)

65.0 1,443,049 65.0 10,815,738

Figure 3: Profit and Loss Projection for Year 2 (2016)

100.0 1,253,174 100.0 1,378,492

Fiscal Year Begins

100.0 3,932,998 100.0 4,326,298

100.0 5,234,821 100.0 5,758,303 100.0 6,334,133

Fiscal Year Begins

100.0 6,967,546 100.0 52,222,185

65.0 4,528,905 65.0 33,944,420

35.0 2,438,641 35.0 18,277,765

Figure 4: Profit and Loss Projection for Year 3 (2017)

net profit (yearly)

Figure 5: Yearly net profit

net profit (monthly)

feb mar apr may jun

Figure 6: Monthly Net Profit for year 1

feb mar apr may jun

Figure: Monthly gross profit for Year 1(2015)

gross profit (yearly)

Figure 7: Yearly gross profit

Projected cash flow

Cash Flow (12 months)

Fiscal Year Begins:

TOTAL CASH RECEIPTS

Total Cash Available (before

CASH PAID OUT

Purchases (goods for sale)

Supplies (office & oper.)

Repairs & maintenance

Car, delivery & travel

Telephone, postal expenses

Taxes (real estate, etc.)

Loan dow n payment

w ) Capital purchase (specify)

Other startup costs

Reserve and/or Escrow

TOTAL CASH PAID OUT

Cash Position (end of month)

Figure 8: Pro-forma Cash flow for year 1 (2015)

Cash Flow (12 months)

Cash on Hand (beginning of

Fiscal Year Begins:

TOTAL CASH RECEIPTS