Escolar Documentos
Profissional Documentos
Cultura Documentos
This sample business plan has been made available to users of Business Plan Pro,
business planning software published by Palo Alto Software. Names, locations and
numbers may have been changed, and substantial portions of text may have been
omitted from the original plan to preserve confidentiality and proprietary information.
You are welcome to use this plan as a starting point to create your own, but you do not
have permission to reproduce, publish, distribute or even copy this plan as it exists here.
Requests for reprints, academic use, and other dissemination of this sample plan should
be emailed to the marketing department of Palo Alto Software at
marketing@paloalto.com. For product information visit our Website: www.paloalto.com or
call: 1-800-229-7526.
Confidentiality Agreement
Table of Contents
1.0
Executive Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
1.1
Objectives . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
1.2
Keys to Success . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
2.0
Company Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
2.1
Company Ownership . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
2.2
Start-up Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
3.0
Products . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
4.0
5.0
6.0
Management Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
6.1
Personnel Plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
7.0
Financial Plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.1
Break-even Analysis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.2
Projected Profit and Loss . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.3
Projected Cash Flow . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.4
Projected Balance Sheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.5
Business Ratios . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10
10
11
12
14
14
Appendix . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
Highlights
$900,000
$800,000
$700,000
$600,000
Sales
$500,000
Gross Margin
$400,000
Net Profit
$300,000
$200,000
$100,000
$0
FY 2003
FY 2004
FY 2005
1.1 Objectives
The objectives of Wright's Dental Laboratory are as follows:
Increase sales by 15% each year.
Increase the number of dentists using lab services by 10% each year.
Expand service area to include the entire Monroe tri-county area.
Page 1
Our dental laboratory must continually adjust its methods to meet the constantly
evolving challenges of dentistry and aspirations of the dental professional.
Our dental laboratory must be deeply and loyally committed to maintaining
CONSISTENT product excellence.
Our dental laboratory's only dynamic resource is people. It must develop
opportunities for each person to use his/her abilities to the utmost of their
potential.
Page 2
Table: Start-up
Start-up
Requirements
Start-up Expenses
Legal
Stationery etc.
Brochures
Insurance
Rent
Lab Setup
Office Setup
Expensed Equipment
Total Start-up Expenses
$1,000
$300
$1,000
$2,000
$2,000
$30,000
$20,000
$20,000
$76,300
Start-up Assets
Cash Required
Start-up Inventory
Other Current Assets
Long-term Assets
Total Assets
$71,700
$10,000
$12,000
$80,000
$173,700
Total Requirements
$250,000
Page 3
$76,300
$173,700
$250,000
Assets
Non-cash Assets from Start-up
Cash Requirements from Start-up
Additional Cash Raised
Cash Balance on Starting Date
Total Assets
$102,000
$71,700
$0
$71,700
$173,700
$0
$100,000
$0
$0
$100,000
Capital
Planned Investment
Charles
David
Additional Investment Requirement
Total Planned Investment
$75,000
$75,000
$0
$150,000
($76,300)
$73,700
$173,700
Total Funding
$250,000
Start-up
$180,000
$160,000
$140,000
$120,000
$100,000
$80,000
$60,000
$40,000
$20,000
$0
Expenses
Assets
Investment
Loans
Page 4
REMOVABLES
Dentures & Partials
Full dentures
Partial dentures
Night guards
Relines
Laser welded repairs
Soft liners
Ivocap
Orthodontics
Splints/Stents
Thermo-Splint
Hard splint (nightguard)
Implant stent
Sports guard
Surgical template
Bleaching fluoride trays
Page 5
Page 6
2003
2004
2005
2006
Growth
10%
CAGR
60
66
73
80
88
10.05%
15%
40
46
53
61
70
15.02%
13%
12.64%
200
300
226
338
255
381
288
429
325
483
12.91%
12.64%
Page 7
FY 2004
FY 2005
Sales
Dental Products
Other
Total Sales
$615,000
$0
$615,000
$750,000
$0
$750,000
$880,000
$0
$880,000
FY 2003
$221,000
$0
$221,000
FY 2004
$269,250
$0
$269,250
FY 2005
$315,920
$0
$315,920
Sales by Year
$900,000
$800,000
$700,000
$600,000
$500,000
Dental Products
$400,000
Other
$300,000
$200,000
$100,000
$0
FY 2003
FY 2004
FY 2005
Page 8
Marketing/sales manager;
Lab manager;
Lab techs (4);
Customer service (1).
Part way through the second year of operation it is estimated that the Lab will have to
hire an additional customer service operator.
Table: Personnel
Personnel Plan
Marketing/Sales Mgr
Lab Mgr
4 Lab Techs
Customer Service
Total People
FY 2003
$48,000
$48,000
$144,000
$24,000
7
FY 2004
$50,000
$50,000
$152,000
$38,000
7
FY 2005
$52,000
$52,000
$160,000
$60,000
7
Total Payroll
$264,000
$290,000
$324,000
Page 9
$49,013
Assumptions:
Average Percent Variable Cost
Estimated Monthly Fixed Cost
36%
$31,400
Break-even Analysis
$10,000
$0
($10,000)
($20,000)
($30,000)
($40,000)
$0
$10,000$20,000$30,000$40,000$50,000
Page 10
FY 2003
$615,000
$221,000
$0
-----------$221,000
FY 2004
$750,000
$269,250
$0
-----------$269,250
FY 2005
$880,000
$315,920
$0
-----------$315,920
Gross Margin
Gross Margin %
$394,000
64.07%
$480,750
64.10%
$564,080
64.10%
$264,000
$290,000
$324,000
$24,000
$30,000
$35,000
$12,000
$0
$6,000
$7,200
$24,000
$39,600
$0
-----------$376,800
$12,000
$0
$6,000
$7,200
$24,000
$43,500
$0
-----------$412,700
$12,000
$0
$6,000
$7,200
$24,000
$48,600
$0
-----------$456,800
$17,200
$11,130
$1,821
$68,050
$10,520
$17,259
$107,280
$9,777
$29,251
Other Income
Interest Income
Extraordinary Items
Total Other Income
$0
$0
$0
$0
$0
$0
$0
$0
$0
Other Expense
Account Name
Extraordinary Items
Total Other Expense
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$4,249
0.69%
$0
$40,271
5.37%
$0
$68,252
7.76%
Sales
Direct Costs of Goods
Other Production Expenses
Expenses
Payroll
Sales and Marketing and Other
Expenses
Depreciation
Leased Equipment
Utilities
Insurance
Rent
Payroll Taxes
Other
Total Operating Expenses
Profit Before Interest and Taxes
Interest Expense
Taxes Incurred
Page 11
Profit Monthly
$15,000
$10,000
$5,000
$0
($5,000)
($10,000)
($15,000)
($20,000)
($25,000)
Apr May Jun
Profit Yearly
$70,000
$60,000
$50,000
$40,000
$30,000
$20,000
$10,000
$0
FY 2003
FY 2004
FY 2005
Page 12
FY 2004
FY 2005
$153,750
$343,250
$497,000
$187,500
$536,598
$724,098
$220,000
$635,057
$855,057
$0
$0
$0
$0
$0
$0
$0
$0
$20,000
$0
$0
$21,000
$538,000
$0
$0
$0
$0
$0
$0
$724,098
$0
$0
$0
$0
$0
$0
$855,057
FY 2003
FY 2004
FY 2005
$264,000
$313,347
$577,347
$290,000
$407,462
$697,462
$324,000
$474,205
$798,205
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
Cash Received
Cash from Operations
Cash Sales
Cash from Receivables
Subtotal Cash from Operations
Additional Cash Received
Non Operating (Other) Income
Sales Tax, VAT, HST/GST
Received
New Current Borrowing
New Other Liabilities (interest-free)
New Long-term Liabilities
Sales of Other Current Assets
Sales of Long-term Assets
New Investment Received
Subtotal Cash Received
Expenditures
Expenditures from Operations
Cash spending
Bill Payments
Subtotal Spent on Operations
Additional Cash Spent
Non Operating (Other) Expense
Sales Tax, VAT, HST/GST Paid Out
Principal Repayment of Current
Borrowing
Other Liabilities Principal
Repayment
Long-term Liabilities Principal
Repayment
Purchase Other Current Assets
Purchase Long-term Assets
Dividends
Subtotal Cash Spent
$9,864
$9,864
$5,000
$0
$0
$0
$587,211
$0
$0
$0
$707,326
$0
$0
$0
$803,205
($49,211)
$22,489
$16,772
$39,260
$51,852
$91,113
Cash
$60,000
$50,000
$40,000
$30,000
$20,000
$10,000
Cash Balance
$0
($10,000)
($20,000)
($30,000)
($40,000)
Apr May Jun
Page 13
FY 2004
FY 2005
Current Assets
Cash
Accounts Receivable
Inventory
Other Current Assets
Total Current Assets
$22,489
$118,000
$30,800
$12,000
$183,289
$39,260
$143,902
$37,524
$12,000
$232,687
$91,113
$168,846
$44,029
$12,000
$315,987
Long-term Assets
Long-term Assets
Accumulated Depreciation
Total Long-term Assets
Total Assets
$80,000
$12,000
$68,000
$251,289
$80,000
$24,000
$56,000
$288,687
$80,000
$36,000
$44,000
$359,987
FY 2003
FY 2004
FY 2005
Current Liabilities
Accounts Payable
Current Borrowing
Other Current Liabilities
Subtotal Current Liabilities
$42,204
$0
$0
$42,204
$49,196
$0
$0
$49,196
$57,243
$0
$0
$57,243
Long-term Liabilities
Total Liabilities
$110,136
$152,340
$100,272
$149,468
$95,272
$152,515
Paid-in Capital
Retained Earnings
Earnings
Total Capital
Total Liabilities and Capital
$171,000
($76,300)
$4,249
$98,949
$251,289
$171,000
($72,051)
$40,271
$139,220
$288,687
$171,000
($31,780)
$68,252
$207,472
$359,987
$98,949
$139,220
$207,472
Assets
Net Worth
Page 14
FY 2003
0.00%
FY 2004
21.95%
FY 2005
17.33%
Industry Profile
6.60%
4.78%
72.94%
27.06%
100.00%
4.16%
80.60%
19.40%
100.00%
3.33%
87.78%
12.22%
100.00%
56.00%
75.60%
24.40%
100.00%
16.79%
43.83%
60.62%
39.38%
17.04%
34.73%
51.77%
48.23%
15.90%
26.47%
42.37%
57.63%
34.20%
18.20%
52.40%
47.60%
100.00%
64.07%
100.00%
64.10%
100.00%
64.10%
100.00%
0.00%
63.37%
58.73%
56.34%
70.40%
3.90%
2.80%
4.00%
9.07%
3.98%
12.19%
0.20%
10.10%
4.34
3.61
60.62%
6.13%
2.42%
4.73
3.97
51.77%
41.32%
19.93%
5.52
4.75
42.37%
47.00%
27.09%
1.81
1.25
52.40%
18.10%
38.00%
FY 2003
0.69%
4.29%
FY 2004
5.37%
28.93%
FY 2005
7.76%
32.90%
n.a
n.a
Activity Ratios
Accounts Payable Turnover
Total Asset Turnover
8.42
2.45
8.42
2.60
8.42
2.44
n.a
n.a
Debt Ratios
Debt to Net Worth
Current Liab. to Liab.
1.54
0.28
1.07
0.33
0.74
0.38
n.a
n.a
$141,085
1.55
$183,492
6.47
$258,744
10.97
n.a
n.a
0.41
17%
0.82
6.22
0.00
0.38
17%
1.04
5.39
0.00
0.41
16%
1.80
4.24
0.00
n.a
n.a
n.a
n.a
n.a
Current Liabilities
Long-term Liabilities
Total Liabilities
Net Worth
Percent of Sales
Sales
Gross Margin
Selling, General & Administrative
Expenses
Advertising Expenses
Profit Before Interest and Taxes
Main Ratios
Current
Quick
Total Debt to Total Assets
Pre-tax Return on Net Worth
Pre-tax Return on Assets
Additional Ratios
Net Profit Margin
Return on Equity
Liquidity Ratios
Net Working Capital
Interest Coverage
Additional Ratios
Assets to Sales
Current Debt/Total Assets
Acid Test
Sales/Net Worth
Dividend Payout
Page 15
Appendix
Appendix Table: Sales Forecast
Sales Forecast
Sales
Dental Products
Other
Total Sales
Direct Cost of Sales
Dental Products
Other
Subtotal Direct Cost of Sales
0%
0%
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Jan
Feb
Mar
$0
$0
$0
$30,000
$0
$30,000
$30,000
$0
$30,000
$40,000
$0
$40,000
$40,000
$0
$40,000
$50,000
$0
$50,000
$60,000
$0
$60,000
$65,000
$0
$65,000
$70,000
$0
$70,000
$70,000
$0
$70,000
$80,000
$0
$80,000
$80,000
$0
$80,000
Apr
$0
$0
$0
May
$12,000
$0
$12,000
Jun
$12,000
$0
$12,000
Jul
$15,000
$0
$15,000
Aug
$15,000
$0
$15,000
Sep
$18,000
$0
$18,000
Oct
$21,000
$0
$21,000
Nov
$22,000
$0
$22,000
Dec
$25,000
$0
$25,000
Jan
$25,000
$0
$25,000
Feb
$28,000
$0
$28,000
Mar
$28,000
$0
$28,000
Page 16
Appendix
Appendix Table: Personnel
Personnel Plan
Marketing/Sales Mgr
Lab Mgr
4 Lab Techs
Customer Service
Total People
Total Payroll
0%
0%
0%
0%
Apr
$4,000
$4,000
$12,000
$2,000
7
May
$4,000
$4,000
$12,000
$2,000
7
Jun
$4,000
$4,000
$12,000
$2,000
7
Jul
$4,000
$4,000
$12,000
$2,000
7
Aug
$4,000
$4,000
$12,000
$2,000
7
Sep
$4,000
$4,000
$12,000
$2,000
7
Oct
$4,000
$4,000
$12,000
$2,000
7
Nov
$4,000
$4,000
$12,000
$2,000
7
Dec
$4,000
$4,000
$12,000
$2,000
7
Jan
$4,000
$4,000
$12,000
$2,000
7
Feb
$4,000
$4,000
$12,000
$2,000
7
Mar
$4,000
$4,000
$12,000
$2,000
7
$22,000
$22,000
$22,000
$22,000
$22,000
$22,000
$22,000
$22,000
$22,000
$22,000
$22,000
$22,000
Page 17
Appendix
Appendix Table: General Assumptions
General Assumptions
Plan Month
Current Interest Rate
Long-term Interest Rate
Tax Rate
Other
Apr
1
10.00%
10.00%
30.00%
0
May
2
10.00%
10.00%
30.00%
0
Jun
3
10.00%
10.00%
30.00%
0
Jul
4
10.00%
10.00%
30.00%
0
Aug
5
10.00%
10.00%
30.00%
0
Sep
6
10.00%
10.00%
30.00%
0
Oct
7
10.00%
10.00%
30.00%
0
Nov
8
10.00%
10.00%
30.00%
0
Dec
9
10.00%
10.00%
30.00%
0
Jan
10
10.00%
10.00%
30.00%
0
Feb
11
10.00%
10.00%
30.00%
0
Mar
12
10.00%
10.00%
30.00%
0
Page 18
Appendix
Appendix Table: Profit and Loss
Pro Forma Profit and Loss
Apr
$0
$0
$0
-----------$0
May
$30,000
$12,000
$0
-----------$12,000
Jun
$30,000
$12,000
$0
-----------$12,000
Jul
$40,000
$15,000
$0
-----------$15,000
Aug
$40,000
$15,000
$0
-----------$15,000
Sep
$50,000
$18,000
$0
-----------$18,000
Oct
$60,000
$21,000
$0
-----------$21,000
Nov
$65,000
$22,000
$0
-----------$22,000
Dec
$70,000
$25,000
$0
-----------$25,000
Jan
$70,000
$25,000
$0
-----------$25,000
Feb
$80,000
$28,000
$0
-----------$28,000
Mar
$80,000
$28,000
$0
-----------$28,000
$0
0.00%
$18,000
60.00%
$18,000
60.00%
$25,000
62.50%
$25,000
62.50%
$32,000
64.00%
$39,000
65.00%
$43,000
66.15%
$45,000
64.29%
$45,000
64.29%
$52,000
65.00%
$52,000
65.00%
$22,000
$22,000
$22,000
$22,000
$22,000
$22,000
$22,000
$22,000
$22,000
$22,000
$22,000
$22,000
$2,000
$2,000
$2,000
$2,000
$2,000
$2,000
$2,000
$2,000
$2,000
$2,000
$2,000
$2,000
$1,000
$0
$500
$600
$2,000
$3,300
$0
-----------$31,400
$1,000
$0
$500
$600
$2,000
$3,300
$0
-----------$31,400
$1,000
$0
$500
$600
$2,000
$3,300
$0
-----------$31,400
$1,000
$0
$500
$600
$2,000
$3,300
$0
-----------$31,400
$1,000
$0
$500
$600
$2,000
$3,300
$0
-----------$31,400
$1,000
$0
$500
$600
$2,000
$3,300
$0
-----------$31,400
$1,000
$0
$500
$600
$2,000
$3,300
$0
-----------$31,400
$1,000
$0
$500
$600
$2,000
$3,300
$0
-----------$31,400
$1,000
$0
$500
$600
$2,000
$3,300
$0
-----------$31,400
$1,000
$0
$500
$600
$2,000
$3,300
$0
-----------$31,400
$1,000
$0
$500
$600
$2,000
$3,300
$0
-----------$31,400
$1,000
$0
$500
$600
$2,000
$3,300
$0
-----------$31,400
($31,400)
$833
($9,670)
($13,400)
$833
($4,270)
($13,400)
$833
($4,270)
($6,400)
$1,000
($2,220)
($6,400)
$990
($2,217)
$600
$979
($114)
$7,600
$969
$1,989
$11,600
$959
$3,192
$13,600
$949
$3,795
$13,600
$938
$3,798
$20,600
$928
$5,902
$20,600
$918
$5,905
Other Income
Interest Income
Extraordinary Items
Total Other Income
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
Other Expense
Account Name
Extraordinary Items
Total Other Expense
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
($22,563)
0.00%
$0
($9,963)
-33.21%
$0
($9,963)
-33.21%
$0
($5,180)
-12.95%
$0
($5,173)
-12.93%
$0
($266)
-0.53%
$0
$4,642
7.74%
$0
$7,449
11.46%
$0
$8,856
12.65%
$0
$8,863
12.66%
$0
$13,770
17.21%
$0
$13,778
17.22%
Sales
Direct Costs of Goods
Other Production Expenses
Cost of Goods Sold
Gross Margin
Gross Margin %
Expenses
Payroll
Sales and Marketing and Other
Expenses
Depreciation
Leased Equipment
Utilities
Insurance
Rent
Payroll Taxes
Other
15%
Page 19
Appendix
Appendix Table: Cash Flow
Pro Forma Cash Flow
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Jan
Feb
Mar
$0
$0
$0
$7,500
$0
$7,500
$7,500
$750
$8,250
$10,000
$22,500
$32,500
$10,000
$22,750
$32,750
$12,500
$30,000
$42,500
$15,000
$30,250
$45,250
$16,250
$37,750
$54,000
$17,500
$45,125
$62,625
$17,500
$48,875
$66,375
$20,000
$52,500
$72,500
$20,000
$52,750
$72,750
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$7,500
$0
$0
$0
$0
$0
$0
$0
$0
$8,250
$0
$0
$0
$0
$20,000
$0
$0
$0
$52,500
$0
$0
$0
$0
$0
$0
$0
$21,000
$53,750
$0
$0
$0
$0
$0
$0
$0
$0
$42,500
$0
$0
$0
$0
$0
$0
$0
$0
$45,250
$0
$0
$0
$0
$0
$0
$0
$0
$54,000
$0
$0
$0
$0
$0
$0
$0
$0
$62,625
$0
$0
$0
$0
$0
$0
$0
$0
$66,375
$0
$0
$0
$0
$0
$0
$0
$0
$72,500
$0
$0
$0
$0
$0
$0
$0
$0
$72,750
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Jan
Feb
Mar
$22,000
($437)
$21,563
$22,000
$250
$22,250
$22,000
$20,057
$42,057
$22,000
$17,247
$39,247
$22,000
$25,370
$47,370
$22,000
$22,453
$44,453
$22,000
$30,735
$52,735
$22,000
$35,658
$57,658
$22,000
$35,844
$57,844
$22,000
$41,334
$63,334
$22,000
$38,417
$60,417
$22,000
$46,419
$68,419
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$1,233
$1,233
$1,233
$1,233
$1,233
$1,233
$1,233
$1,233
$0
$0
$0
$21,563
$0
$0
$0
$22,250
$0
$0
$0
$42,057
$0
$0
$0
$39,247
$0
$0
$0
$48,603
$0
$0
$0
$45,686
$0
$0
$0
$53,968
$0
$0
$0
$58,891
$0
$0
$0
$59,077
$0
$0
$0
$64,567
$0
$0
$0
$61,650
$0
$0
$0
$69,652
($21,563)
$50,137
($14,750)
$35,387
($33,807)
$1,580
$13,253
$14,833
$5,147
$19,980
($3,186)
$16,794
($8,718)
$8,076
($4,891)
$3,185
$3,548
$6,733
$1,808
$8,541
$10,850
$19,391
$3,098
$22,489
Cash Received
Cash from Operations
Cash Sales
Cash from Receivables
Subtotal Cash from Operations
Additional Cash Received
Non Operating (Other) Income
Sales Tax, VAT, HST/GST Received
New Current Borrowing
New Other Liabilities (interest-free)
New Long-term Liabilities
Sales of Other Current Assets
Sales of Long-term Assets
New Investment Received
Subtotal Cash Received
Expenditures
Expenditures from Operations
Cash spending
Bill Payments
Subtotal Spent on Operations
Additional Cash Spent
Non Operating (Other) Expense
Sales Tax, VAT, HST/GST Paid Out
Principal Repayment of Current
Borrowing
Other Liabilities Principal Repayment
Long-term Liabilities Principal
Repayment
Purchase Other Current Assets
Purchase Long-term Assets
Dividends
Subtotal Cash Spent
Net Cash Flow
Cash Balance
0.00%
Page 20
Appendix
Appendix Table: Balance Sheet
Pro Forma Balance Sheet
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Jan
Feb
Mar
$71,700
$0
$10,000
$12,000
$93,700
$50,137
$0
$10,000
$12,000
$72,137
$35,387
$22,500
$13,200
$12,000
$83,087
$1,580
$44,250
$13,200
$12,000
$71,030
$14,833
$51,750
$16,500
$12,000
$95,083
$19,980
$59,000
$16,500
$12,000
$107,480
$16,794
$66,500
$19,800
$12,000
$115,094
$8,076
$81,250
$23,100
$12,000
$124,426
$3,185
$92,250
$24,200
$12,000
$131,635
$6,733
$99,625
$27,500
$12,000
$145,858
$8,541
$103,250
$27,500
$12,000
$151,291
$19,391
$110,750
$30,800
$12,000
$172,941
$22,489
$118,000
$30,800
$12,000
$183,289
$80,000
$0
$80,000
$173,700
$80,000
$1,000
$79,000
$151,137
$80,000
$2,000
$78,000
$161,087
$80,000
$3,000
$77,000
$148,030
$80,000
$4,000
$76,000
$171,083
$80,000
$5,000
$75,000
$182,480
$80,000
$6,000
$74,000
$189,094
$80,000
$7,000
$73,000
$197,426
$80,000
$8,000
$72,000
$203,635
$80,000
$9,000
$71,000
$216,858
$80,000
$10,000
$70,000
$221,291
$80,000
$11,000
$69,000
$241,941
$80,000
$12,000
$68,000
$251,289
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Jan
Feb
Mar
$0
$0
$0
$0
$0
$0
$0
$0
$19,913
$0
$0
$19,913
$16,820
$0
$0
$16,820
$25,053
$0
$0
$25,053
$21,856
$0
$0
$21,856
$29,969
$0
$0
$29,969
$34,892
$0
$0
$34,892
$34,885
$0
$0
$34,885
$40,485
$0
$0
$40,485
$37,288
$0
$0
$37,288
$45,401
$0
$0
$45,401
$42,204
$0
$0
$42,204
Long-term Liabilities
Total Liabilities
$100,000
$100,000
$100,000
$100,000
$100,000
$119,913
$100,000
$116,820
$120,000
$145,053
$118,767
$140,623
$117,534
$147,503
$116,301
$151,193
$115,068
$149,953
$113,835
$154,320
$112,602
$149,890
$111,369
$156,770
$110,136
$152,340
Paid-in Capital
Retained Earnings
Earnings
Total Capital
Total Liabilities and Capital
$150,000
($76,300)
$0
$73,700
$173,700
$150,000
($76,300)
($22,563)
$51,137
$151,137
$150,000
($76,300)
($32,527)
$41,173
$161,087
$150,000
($76,300)
($42,490)
$31,210
$148,030
$150,000
($76,300)
($47,670)
$26,030
$171,083
$171,000
($76,300)
($52,843)
$41,857
$182,480
$171,000
($76,300)
($53,108)
$41,592
$189,094
$171,000
($76,300)
($48,467)
$46,233
$197,426
$171,000
($76,300)
($41,018)
$53,682
$203,635
$171,000
($76,300)
($32,162)
$62,538
$216,858
$171,000
($76,300)
($23,299)
$71,401
$221,291
$171,000
($76,300)
($9,529)
$85,171
$241,941
$171,000
($76,300)
$4,249
$98,949
$251,289
$73,700
$51,137
$41,173
$31,210
$26,030
$41,857
$41,592
$46,233
$53,682
$62,538
$71,401
$85,171
$98,949
Assets
Current Assets
Cash
Accounts Receivable
Inventory
Other Current Assets
Total Current Assets
Long-term Assets
Long-term Assets
Accumulated Depreciation
Total Long-term Assets
Total Assets
Starting Balances
Net Worth
Page 21