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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
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Legal Page
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Date
Table of Contents
Table of Contents
.....................................................................................................................................................................17
8.4 Projected Balance Sheet........................................................................................................................18
Table: Balance Sheet...............................................................................................................................18
.....................................................................................................................................................................18
8.5 Business Ratios.....................................................................................................................................19
Table: Ratios...........................................................................................................................................19
Table: Sales Forecast.........................................................................................................................................1
...........................................................................................................................................................................1
Table: General Assumptions.............................................................................................................................2
...........................................................................................................................................................................2
Table: Profit and Loss.......................................................................................................................................3
...........................................................................................................................................................................3
Table: Cash Flow..............................................................................................................................................4
...........................................................................................................................................................................5
Table: Personnel................................................................................................................................................6
...........................................................................................................................................................................6
Table: Balance Sheet.........................................................................................................................................7
Page 2
Page 1
expertise to objectively evaluate, select, develop, implement, and manage information systems,
networks, and applications.
Consulting firms BSC is competing with include regional and specialty consulting firms, as well
as the consulting groups of international accounting forms such as KPMG LLP, Ernst & Young
LLP, Deloitte & Touche LLP, PricewaterhouseCoopers LLP, and Andersen Consulting. In its
management and IT consulting services, BSC competes with information system vendors such
as HBO & Company, Inc., Integrated Systems Solution Corporation, Electronic Data Systems
Corporation, Perot Systems Corporation, SAIC, CAP Gemini America, Inc., and Computer
Sciences Corporation. In e-commerce-related services, BSC competes with the traditional
competitors, as well as newer, Internet product and service companies such as Razorfish,
Scient, TriZetto, and Viant.
Financial
BSC's co-owners, Andrew B. Christiansen and David E. Fields, will each provide $50,000 that
will cover the bulk of the start-up expenses. The rest of the required financing will come from
the Small Business Administration (SBA) 10-year loan in the amount of $100,000. Combined,
these funds will be sufficient to cover the company's expenses throughout the first year of
operations, which is the most critical from the cash flow standpoint.
BSC's Break-even Analysis is based on the average of the first-year figures for total sales by
salaries, bonuses costs, and all other operating expenses. Such analysis shows that BSC will
break-even by the tenth month of operations.
Chart: Highlights
Highlights
$4,500,000
$4,000,000
$3,500,000
$3,000,000
Sales
$2,500,000
Gross Margin
$2,000,000
Net Profit
$1,500,000
$1,000,000
$500,000
$0
Year 1
Year 2
Year 3
1.1 Mission
Business Solutions Consulting aims to offer comprehensive consulting services. BSC will focus
on providing personal and specialized services to meet each client's specific needs.
Page 2
A group of professionals with a broad range of specialty areas that complement each other.
A high level of experience in these specialty areas.
A team approach on most consulting projects.
Many business contacts among the consultant group.
Start-up
Requirements
Start-up Expenses
Legal
Office Supplies
Other
Total Start-up Expenses
$2,500
$2,000
$1,000
$5,500
Start-up Assets
Cash Required
Other Current Assets
Long-term Assets
Total Assets
$150,000
$20,000
$25,000
$195,000
Total Requirements
$200,500
Page 3
Chart: Start-up
Start-up
$200,000
$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
Start-up Funding
Start-up Expenses to Fund
Start-up Assets to Fund
Total Funding Required
$5,500
$195,000
$200,500
Assets
Non-cash Assets from Start-up
Cash Requirements from Start-up
Additional Cash Raised
Cash Balance on Starting Date
Total Assets
$45,000
$150,000
$0
$150,000
$195,000
$0
$100,000
$1,000
$0
$101,000
Capital
Planned Investment
Investor 1
Investor 2
Additional Investment Requirement
Total Planned Investment
$49,750
$49,750
$0
$99,500
($5,500)
$94,000
$195,000
Total Funding
$200,500
Page 5
Start-Up Companies
1-3 Year Old Companies
3 + Year Old Companies
Other
Market Analysis
Potential Customers
Growth
Start-Up Companies
1-3 Year Old Companies
3 + Year Old Companies
Other
Total
10%
8%
6%
0%
8.96%
Year 1
Year 2
Year 3
Year 4
Year 5
1,900,000
900,000
400,000
0
3,200,000
2,090,000
972,000
424,000
0
3,486,000
2,299,000
1,049,760
449,440
0
3,798,200
2,528,900
1,133,741
476,406
0
4,139,047
2,781,790
1,224,440
504,990
0
4,511,220
CAGR
10.00%
8.00%
6.00%
0.00%
8.96%
Page 6
Page 7
Page 8
Sales by Year
$4,500,000
$4,000,000
$3,500,000
Business Plans
$3,000,000
Start-Up Consulting
$2,500,000
Annual Reviews
$2,000,000
$1,500,000
$1,000,000
$500,000
$0
Year 1
Year 2
Year 3
Page 9
Sales Forecast
Year 1
Year 2
Year 3
Business Plans
Start-Up Consulting
Annual Reviews
Other Ongoing Business Consulting
Total Unit Sales
191
175
223
223
812
397
364
464
464
1,688
763
699
890
890
3,242
Unit Prices
Business Plans
Start-Up Consulting
Annual Reviews
Other Ongoing Business Consulting
Year 1
$1,500.00
$1,500.00
$1,000.00
$1,500.00
Year 2
$1,500.00
$1,500.00
$1,000.00
$1,500.00
Year 3
$1,500.00
$1,500.00
$1,000.00
$1,500.00
Business Plans
Start-Up Consulting
Annual Reviews
Other Ongoing Business Consulting
Total Sales
$286,508
$262,633
$222,840
$334,260
$1,106,240
$595,937
$546,276
$463,507
$695,260
$2,300,980
$1,144,199
$1,048,850
$889,933
$1,334,899
$4,417,881
Year 1
$0.00
$0.00
$0.00
$0.00
Year 2
$0.00
$0.00
$0.00
$0.00
Year 3
$0.00
$0.00
$0.00
$0.00
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
Unit Sales
Sales
Page 10
Sales Monthly
$120,000
$100,000
Business Plans
$80,000
Start-Up Consulting
$60,000
Annual Reviews
Other Ongoing Business Consulting
$40,000
$20,000
$0
Month 2
Month 6
Month 4
Month 8
Month 10
Month 12
Personnel Plan
Year 1
Year 2
Year 3
Owner / Consultants
Other
Total People
$600,000
$0
6
$660,000
$0
7
$726,000
$0
8
Total Payroll
$600,000
$660,000
$726,000
Page 11
Break-even Analysis
$80,000
$60,000
$40,000
$20,000
$0
($20,000)
($40,000)
($60,000)
10
20
30
40
50
60
70
80
90
100
110
Break-even Analysis
Monthly Units Break-even
Monthly Revenue Break-even
56
$76,150
Assumptions:
Average Per-Unit Revenue
Average Per-Unit Variable Cost
Estimated Monthly Fixed Cost
$1,362.36
$0.00
$76,150
Page 12
$4,500,000
$4,000,000
$3,500,000
$3,000,000
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
$0
Year 1
Year 2
Year 3
Page 13
Profit Monthly
$32,000
$28,000
$24,000
$20,000
$16,000
$12,000
$8,000
$4,000
$0
($4,000)
Month 1
Month 3
Month 5
Month 7
Month 9
Month 11
Month 2
Month 4
Month 6
Month 8
Month 10
Month 12
Profit Yearly
$2,400,000
$2,100,000
$1,800,000
$1,500,000
$1,200,000
$900,000
$600,000
$300,000
$0
Year 1
Year 2
Year 3
Page 14
Year 2
Year 3
Sales
Direct Cost of Sales
Other
Total Cost of Sales
$1,106,240
$0
$0
$0
$2,300,980
$0
$0
$0
$4,417,881
$0
$0
$0
Gross Margin
Gross Margin %
$1,106,240
100.00%
$2,300,980
100.00%
$4,417,881
100.00%
Payroll
Sales and Marketing and Other Expenses
Depreciation
Utilities
Payroll Taxes
Other
$600,000
$216,600
$6,000
$1,200
$90,000
$0
$660,000
$227,430
$6,300
$1,266
$99,000
$0
$726,000
$238,802
$6,615
$1,336
$108,900
$0
$913,800
$993,996
$1,081,652
$192,440
$198,440
$8,050
$45,725
$1,306,984
$1,313,284
$6,065
$325,230
$3,336,229
$3,342,844
$5,356
$846,597
Net Profit
Net Profit/Sales
$138,666
12.53%
$975,689
42.40%
$2,484,276
56.23%
Expenses
Page 15
Chart: Cash
Cash
$280,000
$240,000
$200,000
$160,000
Cash Balance
$120,000
$80,000
$40,000
Month 12
Month 11
Month 10
Month 9
Month 8
Month 7
Month 6
Month 5
Month 4
Month 3
Month 2
Month 1
$0
Page 16
Year 2
Year 3
$1,106,240
$1,106,240
$2,300,980
$2,300,980
$4,417,881
$4,417,881
$0
$0
$0
$0
$0
$0
$0
$1,106,240
$0
$0
$0
$0
$0
$0
$0
$2,300,980
$0
$0
$0
$0
$0
$0
$0
$4,417,881
Year 1
Year 2
Year 3
$600,000
$327,069
$927,069
$660,000
$640,332
$1,300,332
$726,000
$1,156,442
$1,882,442
$0
$0
$0
$36,000
$0
$0
$0
$963,069
$0
$0
$0
$6,700
$0
$45,000
$0
$1,352,032
$0
$0
$0
$7,486
$0
$55,000
$0
$1,944,928
$143,171
$293,171
$948,947
$1,242,118
$2,472,953
$3,715,072
Cash Received
Cash from Operations
Cash Sales
Subtotal Cash from Operations
Additional Cash Received
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
Page 17
Year 2
Year 3
$293,171
$20,000
$313,171
$1,242,118
$20,000
$1,262,118
$3,715,072
$20,000
$3,735,072
$25,000
$6,000
$19,000
$332,171
$70,000
$12,300
$57,700
$1,319,818
$125,000
$18,915
$106,085
$3,841,157
Year 1
Year 2
Year 3
Accounts Payable
Current Borrowing
Other Current Liabilities
Subtotal Current Liabilities
$35,505
$0
$0
$35,505
$54,164
$0
$0
$54,164
$98,711
$0
$0
$98,711
Long-term Liabilities
Total Liabilities
$64,000
$99,505
$57,300
$111,464
$49,814
$148,525
Paid-in Capital
Retained Earnings
Earnings
Total Capital
Total Liabilities and Capital
$99,500
($5,500)
$138,666
$232,666
$332,171
$99,500
$133,166
$975,689
$1,208,355
$1,319,818
$99,500
$1,108,855
$2,484,276
$3,692,631
$3,841,157
Net Worth
$232,666
$1,208,355
$3,692,631
Assets
Current Assets
Cash
Other Current Assets
Total Current Assets
Long-term Assets
Long-term Assets
Accumulated Depreciation
Total Long-term Assets
Total Assets
Liabilities and Capital
Current Liabilities
Page 18
Ratio Analysis
Year 1
Year 2
Year 3
Industry Profile
n.a.
108.00%
92.00%
12.40%
6.02%
94.28%
5.72%
100.00%
1.52%
95.63%
4.37%
100.00%
0.52%
97.24%
2.76%
100.00%
44.70%
74.50%
25.50%
100.00%
Current Liabilities
Long-term Liabilities
Total Liabilities
Net Worth
10.69%
19.27%
29.96%
70.04%
4.10%
4.34%
8.45%
91.55%
2.57%
1.30%
3.87%
96.13%
44.30%
16.00%
60.30%
39.70%
100.00%
100.00%
87.63%
10.85%
17.40%
100.00%
100.00%
57.71%
5.48%
56.80%
100.00%
100.00%
43.51%
2.99%
75.52%
100.00%
0.00%
80.80%
1.30%
2.20%
8.82
8.82
29.96%
79.25%
55.51%
23.30
23.30
8.45%
107.66%
98.57%
37.84
37.84
3.87%
90.20%
86.72%
1.75
1.38
60.30%
3.80%
9.70%
Sales Growth
Percent of Total Assets
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
Year 1
Year 2
Year 3
12.53%
59.60%
42.40%
80.75%
56.23%
67.28%
n.a
n.a
10.18
27
3.33
12.17
25
1.74
12.17
23
1.15
n.a
n.a
n.a
0.43
0.36
0.09
0.49
0.04
0.66
n.a
n.a
$277,666
23.91
$1,207,955
215.50
$3,636,360
622.93
n.a
n.a
0.30
11%
8.82
4.75
0.00
0.57
4%
23.30
1.90
0.00
0.87
3%
37.84
1.20
0.00
n.a
n.a
n.a
n.a
n.a
Activity Ratios
Accounts Payable Turnover
Payment Days
Total Asset Turnover
Debt Ratios
Debt to Net Worth
Current Liab. to Liab.
Liquidity Ratios
Net Working Capital
Interest Coverage
Additional Ratios
Assets to Sales
Current Debt/Total Assets
Acid Test
Sales/Net Worth
Dividend Payout
Page 19
Page 20
Appendix
Table: Sales Forecast
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
12
11
14
14
13
12
15
15
13
12
15
15
14
13
16
16
15
13
17
17
15
14
18
18
16
15
19
19
17
15
20
20
18
16
21
21
19
17
22
22
20
18
23
23
21
19
24
24
51
54
56
59
62
65
68
72
75
79
83
87
Unit Sales
Business Plans
Start-Up Consulting
Annual Reviews
Other Ongoing Business
Consulting
Total Unit Sales
0%
0%
0%
0%
Unit Prices
Month 1
Month 2
Month 3
Month 4
Month 5
Month 6
Month 7
Month 8
Month 9
Month 10
Month 11
Month 12
Business Plans
$1,500.00
$1,500.00
$1,500.00
$1,500.00
$1,500.00
$1,500.00
$1,500.00
$1,500.00
$1,500.00
$1,500.00
$1,500.00
$1,500.00
Start-Up Consulting
$1,500.00
$1,500.00
$1,500.00
$1,500.00
$1,500.00
$1,500.00
$1,500.00
$1,500.00
$1,500.00
$1,500.00
$1,500.00
$1,500.00
Annual Reviews
$1,000.00
$1,000.00
$1,000.00
$1,000.00
$1,000.00
$1,000.00
$1,000.00
$1,000.00
$1,000.00
$1,000.00
$1,000.00
$1,000.00
$1,500.00
$1,500.00
$1,500.00
$1,500.00
$1,500.00
$1,500.00
$1,500.00
$1,500.00
$1,500.00
$1,500.00
$1,500.00
$1,500.00
Business Plans
$18,000
$18,900
$19,845
$20,837
$21,879
$22,973
$24,122
$25,328
$26,594
$27,924
$29,320
$30,786
Start-Up Consulting
$16,500
$17,325
$18,191
$19,101
$20,056
$21,059
$22,112
$23,217
$24,378
$25,597
$26,877
$28,221
Annual Reviews
$14,000
$14,700
$15,435
$16,207
$17,017
$17,868
$18,761
$19,699
$20,684
$21,719
$22,805
$23,945
$21,000
$22,050
$23,153
$24,310
$25,526
$26,802
$28,142
$29,549
$31,027
$32,578
$34,207
$35,917
$69,500
$72,975
$76,624
$80,455
$84,478
$88,702
$93,137
$97,793
$102,683
$107,817
$113,208
$118,869
Sales
Month 1
Month 2
Month 3
Month 4
Month 5
Month 6
Month 7
Month 8
Month 9
$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
Business Plans
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
Start-Up Consulting
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
Annual Reviews
$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
Business Plans
Start-Up Consulting
Annual Reviews
Other Ongoing Business
Consulting
0.00%
0.00%
0.00%
0.00%
Month 10
Month 11
Month 12
Page 1
Appendix
Table: General Assumptions
General Assumptions
Plan Month
Month 1
Month 2
Month 3
Month 4
Month 5
Month 6
Month 7
Month 8
Month 9
Month 10
Month 11
10
11
Month 12
12
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
Tax 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%
30.00%
25.00%
25.00%
25.00%
25.00%
25.00%
25.00%
25.00%
25.00%
25.00%
25.00%
25.00%
Other
Page 2
Appendix
Table: Profit and Loss
Month 2
Month 3
Month 4
Month 5
Month 6
Month 7
Month 8
Month 9
Month 10
Month 11
Month 12
$69,500
$72,975
$76,624
$80,455
$84,478
$88,702
$93,137
$97,793
$102,683
$107,817
$113,208
$118,869
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
Other
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
Gross Margin
$69,500
$72,975
$76,624
$80,455
$84,478
$88,702
$93,137
$97,793
$102,683
$107,817
$113,208
$118,869
Gross Margin %
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
Payroll
$50,000
$50,000
$50,000
$50,000
$50,000
$50,000
$50,000
$50,000
$50,000
$50,000
$50,000
$50,000
$18,050
$18,050
$18,050
$18,050
$18,050
$18,050
$18,050
$18,050
$18,050
$18,050
$18,050
$18,050
$500
$100
$7,500
$0
$500
$100
$7,500
$0
$500
$100
$7,500
$0
$500
$100
$7,500
$0
$500
$100
$7,500
$0
$500
$100
$7,500
$0
$500
$100
$7,500
$0
$500
$100
$7,500
$0
$500
$100
$7,500
$0
$500
$100
$7,500
$0
$500
$100
$7,500
$0
$500
$100
$7,500
$0
Total Operating
Expenses
$76,150
$76,150
$76,150
$76,150
$76,150
$76,150
$76,150
$76,150
$76,150
$76,150
$76,150
$76,150
($6,650)
($3,175)
$474
$4,305
$8,328
$12,552
$16,987
$21,643
$26,533
$31,667
$37,058
$42,719
($6,150)
($2,675)
$974
$4,805
$8,828
$13,052
$17,487
$22,143
$27,033
$32,167
$37,558
$43,219
$808
$783
$758
$733
$708
$683
$658
$633
$608
$583
$558
$533
($2,238)
($990)
($71)
$893
$1,905
$2,967
$4,082
$5,253
$6,481
$7,771
$9,125
$10,546
($5,221)
($2,969)
($213)
$2,679
$5,715
$8,901
$12,246
$15,758
$19,444
$23,313
$27,375
$31,639
-7.51%
-4.07%
-0.28%
3.33%
6.76%
10.03%
13.15%
16.11%
18.94%
21.62%
24.18%
26.62%
Expenses
Interest Expense
Taxes Incurred
Net Profit
Net Profit/Sales
5%
6%
15%
Page 3
Appendix
Table: Cash Flow
Month 2
Month 3
Month 4
Month 5
Month 6
Month 7
Month 8
Month 9
Month 10
Month 11
Month 12
Cash Received
Cash from Operations
Cash Sales
$69,500
$72,975
$76,624
$80,455
$84,478
$88,702
$93,137
$97,793
$102,683
$107,817
$113,208
$118,869
$69,500
$72,975
$76,624
$80,455
$84,478
$88,702
$93,137
$97,793
$102,683
$107,817
$113,208
$118,869
$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
$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
$69,500
$72,975
$76,624
$80,455
$84,478
$88,702
$93,137
$97,793
$102,683
$107,817
$113,208
$118,869
0.00%
Month 1
Month 2
Month 3
Month 4
Month 5
Month 6
Month 7
Month 8
Month 9
Month 10
Month 11
Month 12
$50,000
$50,000
$50,000
$50,000
$50,000
$50,000
$50,000
$50,000
$50,000
$50,000
$50,000
$50,000
$1,807
$24,262
$25,474
$26,368
$27,309
$28,298
$29,337
$30,429
$31,576
$32,782
$34,049
$35,380
$51,807
$74,262
$75,474
$76,368
$77,309
$78,298
$79,337
$80,429
$81,576
$82,782
$84,049
$85,380
$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
$3,000
$3,000
$3,000
$3,000
$3,000
$3,000
$3,000
$3,000
$3,000
$3,000
$3,000
$3,000
Bill Payments
Subtotal Spent on Operations
Additional Cash Spent
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
Dividends
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$54,807
$77,262
$78,474
$79,368
$80,309
$81,298
$82,337
$83,429
$84,576
$85,782
$87,049
$88,380
Page 4
Appendix
Net Cash Flow
Cash Balance
$14,693
$164,693
($4,287)
$160,406
($1,850)
$158,556
$1,086
$4,169
$7,404
$10,800
$14,365
$18,107
$22,036
$26,160
$30,489
$159,643
$163,811
$171,215
$182,015
$196,380
$214,487
$236,523
$262,682
$293,171
Page 5
Appendix
Table: Personnel
Personnel Plan
Month 1
Owner / Consultants
Other
Total People
Total Payroll
0%
0%
Month 10
Month 11
Month 12
$50,000
$0
6
$50,000
$0
6
Month 2
$50,000
$0
6
Month 3
$50,000
$0
6
Month 4
$50,000
$0
6
Month 5
$50,000
$0
6
Month 6
$50,000
$0
6
Month 7
$50,000
$0
6
Month 8
$50,000
$0
6
Month 9
$50,000
$0
6
$50,000
$0
6
$50,000
$0
6
$50,000
$50,000
$50,000
$50,000
$50,000
$50,000
$50,000
$50,000
$50,000
$50,000
$50,000
$50,000
Page 6
Appendix
Table: Balance Sheet
Month 2
Month 3
Month 4
Month 5
Month 6
Month 7
Month 8
Month 9
Month 10
Month 11
Month 12
Starting
Balances
Current Assets
Cash
Other Current Assets
Total Current Assets
$150,000
$20,000
$170,000
$164,693
$20,000
$184,693
$160,406
$20,000
$180,406
$158,556
$20,000
$178,556
$159,643
$20,000
$179,643
$163,811
$20,000
$183,811
$171,215
$20,000
$191,215
$182,015
$20,000
$202,015
$196,380
$20,000
$216,380
$214,487
$20,000
$234,487
$236,523
$20,000
$256,523
$262,682
$20,000
$282,682
$293,171
$20,000
$313,171
$25,000
$0
$25,000
$195,000
$25,000
$500
$24,500
$209,193
$25,000
$1,000
$24,000
$204,406
$25,000
$1,500
$23,500
$202,056
$25,000
$2,000
$23,000
$202,643
$25,000
$2,500
$22,500
$206,311
$25,000
$3,000
$22,000
$213,215
$25,000
$3,500
$21,500
$223,515
$25,000
$4,000
$21,000
$237,380
$25,000
$4,500
$20,500
$254,987
$25,000
$5,000
$20,000
$276,523
$25,000
$5,500
$19,500
$302,182
$25,000
$6,000
$19,000
$332,171
Long-term Assets
Long-term Assets
Accumulated Depreciation
Total Long-term Assets
Total Assets
Liabilities and Capital
Month 1
Month 2
Month 3
Month 4
Month 5
Month 6
Month 7
Month 8
Month 9
Month 10
Month 11
Month 12
Current Liabilities
Accounts Payable
Current Borrowing
Other Current Liabilities
Subtotal Current Liabilities
$1,000
$0
$0
$1,000
$23,413
$0
$0
$23,413
$24,596
$0
$0
$24,596
$25,459
$0
$0
$25,459
$26,367
$0
$0
$26,367
$27,321
$0
$0
$27,321
$28,324
$0
$0
$28,324
$29,377
$0
$0
$29,377
$30,485
$0
$0
$30,485
$31,648
$0
$0
$31,648
$32,871
$0
$0
$32,871
$34,156
$0
$0
$34,156
$35,505
$0
$0
$35,505
Long-term Liabilities
Total Liabilities
$100,000
$101,000
$97,000
$120,413
$94,000
$118,596
$91,000
$116,459
$88,000
$114,367
$85,000
$112,321
$82,000
$110,324
$79,000
$108,377
$76,000
$106,485
$73,000
$104,648
$70,000
$102,871
$67,000
$101,156
$64,000
$99,505
Paid-in Capital
Retained Earnings
Earnings
Total Capital
Total Liabilities and Capital
$99,500
($5,500)
$0
$94,000
$195,000
$99,500
($5,500)
($5,221)
$88,779
$209,193
$99,500
($5,500)
($8,190)
$85,810
$204,406
$99,500
($5,500)
($8,403)
$85,597
$202,056
$99,500
($5,500)
($5,724)
$88,276
$202,643
$99,500
($5,500)
($10)
$93,990
$206,311
$99,500
($5,500)
$8,891
$102,891
$213,215
$99,500
($5,500)
$21,138
$115,138
$223,515
$99,500
($5,500)
$36,895
$130,895
$237,380
$99,500
($5,500)
$56,339
$150,339
$254,987
$99,500
($5,500)
$79,652
$173,652
$276,523
$99,500
($5,500)
$107,027
$201,027
$302,182
$99,500
($5,500)
$138,666
$232,666
$332,171
$94,000
$88,779
$85,810
$85,597
$88,276
$93,990
$102,891
$115,138
$130,895
$150,339
$173,652
$201,027
$232,666
Net Worth
Page 7