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How to use this template

Save the template (XLT file) to your computer. Double-click on it to create a


new plan, then follow these steps:
Step 1 Set a starting point for your projections
Start date 1/1/2009

Step 2 Set-up costs


Use the set-up costs sheet to calculate the cost of setting up your business.
Step 3 Profit and loss forecast
Forecast your month-by-month profit and loss for the first 12 months of operations.
Enter sales in the month when they're invoiced, rather than the month when they're
paid.
Step 4 Cash flow forecast
Forecast your month-by-month cash flow for the first 12 months of operations. Enter
sales revenue in the month when it's received, rather than the month when it's invoiced.
Step 5 Balance sheet forecast
Forecast your balance sheet position at the end of the first 12 months of operation. The
balance sheet draws on the figures you've entered in your profit and loss forecast.
Step 6 Break-even analysis
Find out how many sales you need to make in the first 12 months to cover your fixed
costs and break even.
Tips
■ Enter figures in any white field. The yellow fields are calculated for you.
■ Enter as much or as little information as you like. The more information you record, the
better your analysis.
■ By default, the sheets in this template are locked, so that the formulas cannot be
changed. If you are a confident Excel user, you may wish to unlock a sheet and modify
it.
■ Please send any feedback or questions to cashflow@cba.com.au
Important information

The figures shown in this Financial Forecast spreadsheet are intended as a guide
only. It has been prepared without considering your objectives, financial situation or
needs. Before acting on the calculations in this spreadsheet, you should consider its
appropriateness to your circumstances. The Commonwealth Bank accepts no
responsibility for any financial loss resulting from the use of this spreadsheet. We
recommend you seek professional advice before acting on the information or
calculations contained in it.
Set-up costs

Setting up the business


Accountant's fees
Solicitor's fees
Business registration
Domain name registration
Insurance premiums
Licences
Workers compensation

Setting up the premises


Lease deposit and advance rent
Fitout
Utility bonds and connection
Stationery and office supplies

Plant and equipment


Equipment
Vehicles
Telecommunications
Computers and software

Starting operations
Advertising and promotion
Raw materials and supplies
Working capital

Start-up capital
Equity investment
Borrowings
Total $0

The result
Total set-up costs $0
Surplus funds 0
Borrowings required 0
Profit and loss forecast
Jan Feb Mar Apr May

Sales
Sales (invoiced)
Cost of goods sold
Gross profit $0.00 $0.00 $0.00 $0.00 $0.00

Expenses
Accounting fees
Advertising
Bank charges
Bank interest
Depreciation
Electricity and gas
Equipment hire/lease
Insurance
Legal fees
Motor vehicle expenses
Postage, telephone and fax
Stationery
Rent
Repairs and maintenance
Security
Sundries
Superannuation
Transport/courier costs
Wages
Workers compensation

Total $0.00 $0.00 $0.00 $0.00 $0.00

Result
Net profit $0.00 $0.00 $0.00 $0.00 $0.00
Gross profit margin
Net profit margin
Jun Jul Aug Sep Oct Nov Dec Totals

$0.00
$0.00
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00


Cash flow forecast
Jan Feb Mar Apr May
Starting cash position

Incoming
Cash sales
Collections from accounts receivable
Other cash receipts
Total

Outgoing
Fixed costs $0.00 $0.00 $0.00 $0.00 $0.00
Administration
Marketing
Operations
Variable costs $0.00 $0.00 $0.00 $0.00 $0.00
Administration
Marketing
Operations
Total $0.00 $0.00 $0.00 $0.00 $0.00

Result
Change during month
Closing cash position
Jun Jul Aug Sep Oct Nov Dec Totals

$0.00
$0.00
$0.00
$0.00

$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00


Balance sheet forecast
As at December2009

Assets
Current assets $0
Cash
Petty cash
Accounts receivable
Stock
Short-term investment
Prepaid expenses
Long-term investment

Fixed assets $0
Land
Buildings
Improvements
Equipment
Furniture
Motor/vehicles

Total assets $0

Liabilities
Current liabilities $0
Accounts payable
Interest payable
Taxes payable
Income tax
Sales tax
Payroll accrual

Long-term liabilities $0
Borrowings

Total liabilities $0
Net assets $0

Owner's equity
Retained earnings
Current year earnings $0
Total equity (should equal net assets) $0
Break-even analysis

Average selling price per unit


Average cost of each unit
Gross profit margin
Fixed costs $0
Dollar sales to break even
Number of unit sales to break even