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software published by Palo Alto Software, Inc. Names, loc ations and numbers may have been
changed, and substantial portions of the original plan text may have been omitted 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 resell, reproduce, publish, distribute or even c opy this plan as it exists here.
Requests for reprints, ac ademic 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 Mission........................................................................................................................................1
1.3 Keys to Success ........................................................................................................................2
1.3.1 External (Business Environment) Factors ..................................................................2
1.3.2 Internal Factors ..............................................................................................................2
Chart: Highlights ......................................................................................................................3
2.0 Company Summary.............................................................................................................................3
2.1 Company Ownership .................................................................................................................3
2.2 Company History........................................................................................................................4
Table: Past Performance .......................................................................................................4
Chart: Past Performance .......................................................................................................5
2.3 Company Locations and Facilities ..........................................................................................5
3.0 Services................................................................................................................................................5
3.1 Service Description ...................................................................................................................5
3.2 Competitive Comparison..........................................................................................................6
3.3 Sales Literature ..........................................................................................................................6
3.4 Fulfillment ....................................................................................................................................6
3.5 Technology..................................................................................................................................7
4.0 Market Analysis Summary..................................................................................................................7
4.1 Market Segmentation ................................................................................................................7
Table: Market Analysis ...........................................................................................................7
Chart: Market Analysis (Pie) ..................................................................................................8
4.2 Target Market Segment Strategy.............................................................................................8
4.3 Service Business Analysis........................................................................................................8
4.4 Competition and Buying Patterns ............................................................................................9
5.0 Strategy and Implementation Summary ............................................................................................9
5.1 Competitive Edge ......................................................................................................................9
5.2 Sales Strategy..........................................................................................................................10
5.2.1 Sales Forecast ............................................................................................................10
Chart: Sales by Year ...................................................................................................11
Table: Sales Forecast.................................................................................................11
5.3 Milestones ................................................................................................................................11
Chart: Milestones ..................................................................................................................12
Table: Milestones..................................................................................................................12
6.0 Management Summary ....................................................................................................................12
6.1 Personnel Plan.........................................................................................................................13
Table: Personnel ...................................................................................................................13
7.0 Financial Plan ....................................................................................................................................13
7.1 Important Assumptions............................................................................................................14
Table: General Assumptions ...............................................................................................14
7.2 Business Ratios .......................................................................................................................15
Table: Ratios .........................................................................................................................16
7.3 Break-even Analysis................................................................................................................17
Chart: Break-even Analysis .................................................................................................17
Table: Break-even Analysis .................................................................................................17
7.4 Projected Profit and Loss .......................................................................................................17
Page 1
Table of Contents
Chart: Profit Yearly................................................................................................................18
Chart: Gross Margin Monthly ...............................................................................................18
Chart: Gross Margin Yearly..................................................................................................19
Table: Profit and Loss ..........................................................................................................19
Chart: Profit Monthly .............................................................................................................20
7.5 Projected Cash Flow...............................................................................................................20
Table: Cash Flow..................................................................................................................21
Chart: Cash ...........................................................................................................................22
7.6 Projected Balance Sheet ........................................................................................................23
Table: Balance Sheet ...........................................................................................................23
Table: Sales Forecast ...............................................................................................................................1
Table: Personnel ........................................................................................................................................2
Table: General Assumptions ....................................................................................................................3
Table: Profit and Loss ...............................................................................................................................4
Table: Cash Flow .......................................................................................................................................5
Table: Balance Sheet ................................................................................................................................6
Page 2
1.1 Objectives
West Pacific Marketing Consultants' objectives are to make an equal and fair profit in the
business- to-business (B2B) and business-to-consumer (B2C) marketing services industry. This
goal is to be reac hed by attaining the numbers presented in the Sales Forecast and Financial
Plan topics.
1.2 Mission
West Pacific Marketing Consultants offers companies, government institutions, nongovernment
organizations (NGO), and individuals reliable, high-quality, and cost-effective consulting
services for various purposes. Our services include business development, market
development, market intelligence, industrial sectors analysis, and channel development on a
global sc ale, as well as sales assistance for global companies in the Indonesian market.
The situation in Indonesia is currently charac terized by the fac ts that times are tough,
investment appetites are low, industries are cutting costs, and budgets are being slashed.
Fully aware of this situation, West Pacific Marketing Consultants, after completing a five year
research study, has come to the conclusion that its potential clients would be interested in
doing things in a smarter way, with good support of a reliable and efficient market intelligence.
West Pacific Marketing Consultants believes that it can provide both solutions and value
creations to its clients. Its senior executive consultants have been working with some
reputable U.S.-based global companies for more than 14 years, and have extensive knowledge of
Page 1
2.
3.
4.
5.
Selling and Marketing Power. The services the company provides are made attrac tive
in order to maintain a certain percentage of B2B and B2C clients. Being a market
intelligence services provider, business and market development consulting services
provider, and business and sales representative, West Pacific Marketing Consultants
demonstrates a successful approach in c onverting its reputation into an excellent brand
to ensure the conversion of its clients' knowledge into their intellectual property, thus
creating value for its clients.
Excellence in fulfilling the promise. Clients do not buy features, they buy benefits.
To realize a benefit, a claim must be made and proof presented. This company has had
success on claim after claim.
Developing visibility to generate new business leads. Participation by the company in
online business affiliations with reputable global players of e-business technology is a
nec essity. Two of these players are Palo Alto Software and B2BToday.com. Strategic
relationships must also be made with c ompanies, government institutions, regional
(provincial) government offices, and NGOs, as well as with individual customers.
High-quality service and customer satisfaction. Everything the company sells is
guaranteed; therefore, the services have to do what the customers want, and do
it well. Long-term customer satisfac tion is critical to the survival of the company.
Create multiple opportunities from a single line of expertise. West Pacific
Marketing Consultants is able to leverage from a single pool of expertise into multiple
revenue generation opportunities: business development, market development, market
intelligence, industrial sectors analysis, and channel development on a global sc ale, as
Page 2
Page 3
1999
$0
$0
0.00%
$0
0
2000
$1,895,000
$1,516,000
80.00%
$84,400
0
1998
1999
2000
Current Assets
Cash
Accounts Receivable
Other Current Assets
Total Current Assets
$0
$0
$0
$0
$0
$0
$0
$0
$656,086
$118,438
$0
$774,524
Long-term Assets
Long-term Assets
Accumulated Depreciation
Total Long-term Assets
$0
$0
$0
$0
$0
$0
$126,588
$0
$126,588
Total Assets
$0
$0
$901,112
Accounts Payable
Current Borrowing
Other Current Liabilities (interest free)
Total Current Liabilities
$0
$0
$0
$0
$0
$0
$0
$0
$5,000
$0
$0
$5,000
Long-term Liabilities
$0
$0
$0
Total Liabilities
$0
$0
$5,000
Paid-in Capital
$0
$0
$37,800
Retained Earnings
Earnings
Total Capital
$0
$0
$0
$0
$0
$0
$12,762
$845,550
$896,112
$0
$0
$901,112
0
$0
0.00
0
$0
0.00
30
$0
0.00
Sales
Gross Margin
Gross Margin %
Operating Expenses
Collection Period (days)
Balance Sheet
Current Liabilities
Other Inputs
Payment Days
Sales on Credit
Receivables Turnover
Page 4
3.0 Services
West Pacific Marketing Consultants is an e-business-based market-development consulting firm
specializing in the marketing of a comprehensive set of integrated professional services that
provide our customers with high-quality consulting services for business development, market
development, market intelligence, industrial sectors analysis, and channel development on a
global sc ale, as well as sales assistance for global companies in the Indonesian market.
Retainer Consulting
Project Consulting
Market Research and Industry Sectors Analysis
Feasibility Studies
Strategic Analysis and Reports
Page 5
Improved communication
Ac cess to new markets
Broader products offering
Lower cost of doing business
New ways of adding value
Shopping convenience
Immediate delivery
More frequent updates
Ac cess to more products and services
Better pricing
3.4 Fulfillment
The key fulfillment and delivery will be provided by the principals of the business. The core
value is professional expertise provided by a combination of experience, smart and hard work,
disc ipline, improvements, and education (in that order).
West Pacific Marketing Consultants will turn to qualified professionals for freelance bac k-up in
Page 6
3.5 Technology
West Pacific Marketing Consultants maintains the latest Windows and Macintosh c apabilities
including:
1.
2.
3.
Internet fac ilities for working with c lients directly through email delivery of drafts and
information.
Fac ilities for preparation and delivery of multimedia presentations on any computer, in
formats including on-disk, live, or video.
Desktop publishing fac ilities for delivery of regular retainer reports, project output reports,
marketing materials, and market research reports.
Large Corporations
Medium Companies
Small Businesses
Regional (Provincial) Government Offices
Ac ademics
Individual Customers
2002
2003
2004
2005
Growth
11%
50,500,000
56,034,800
62,176,214
68,990,727
76,552,111
CAGR
10.96%
Medium Companies
Small Businesses
Regional (Provincial)
Governments
35%
5%
2%
37,000,000
12,500,000
1,500,000
49,950,000
13,125,000
1,530,000
67,432,500
13,781,250
1,560,600
91,033,875
14,470,313
1,591,812
122,895,731
15,193,829
1,623,648
35.00%
5.00%
2.00%
Academics
Individual Customers
Total
1%
332%
24.43%
2,250,000
87,500
103,837,500
2,272,500
377,580
123,289,880
2,295,225
1,629,333
148,875,122
2,318,177
7,030,898
185,435,802
2,341,359
30,339,731
248,946,409
1.00%
331.52%
24.43%
Potential Customers
Large Corporations
Page 7
AC Nielsen Indonesia
Australian Trade Commission
Business Advisory Indonesia
The Castle Group
CIC Consulting Group
CDA International
Consensus MBL
PT. Data Consult, Inc.
Ganesha Aggies Jaya
Harvest International Inc.
PT. IBIS Dharma Nusa
IndoAust Jaya
Indonesia Executive Search
Penelitian Hukum Indonesia
Plansearch Assoc iates
Page 8
2.
3.
4.
5.
6.
Large corporations. The most important market segment consists of the large
manufacturers, technology providers, suppliers, trading houses, turnkey contrac tors,
developers, utilities, banking and financing institutions, mining, consulting, and
engineering industries. These companies will be interac ting with West Pacific Marketing
Consultants for development functions that are more effective when spun off than
when managed in-house.
Medium-sized growth companies. For high-growth fields, such as software
and multimedia, West Pacific Marketing Consultants will offer an attrac tive development
alternative that will allow the company to address opportunities in new market segments.
Regional (Provincial) Government Office. In line with the launching of the new
Regional Autonomy Law in Indonesia, West Pacific Marketing Consultants will
offer innovative assistance in export fac ilitation and investment promotion.
Academics. Universities and Colleges granting professionals, masters, and doctorate
degrees in business, engineering, and technology-related subjects we deemed as
profitable by the company.
Small businesses owners.
Individual customers. Influential people such as boards of directors, marketing
managers, general managers, sales managers, and government officials.
Page 10
2002
2003
2004
2005
$580,000
$696,000
$835,200
$1,002,240
$1,202,688
$480,000
$360,000
$360,000
$300,000
$0
$2,080,000
$576,000
$432,000
$432,000
$360,000
$0
$2,496,000
$691,200
$518,400
$518,400
$432,000
$0
$2,995,200
$829,440
$622,080
$622,080
$518,400
$0
$3,594,240
$995,328
$746,496
$746,496
$622,080
$0
$4,313,088
2001
$116,040
2002
$139,248
2003
$167,098
2004
$200,517
2005
$240,621
Project Consulting
Market Research & Industrial Analyses
Feasibility Studies
Strategic Analysis and Reports
Other
Subtotal Direct Cost of Sales
$93,720
$72,000
$72,000
$58,560
$0
$412,320
$112,464
$86,400
$86,400
$70,272
$0
$494,784
$134,957
$103,680
$103,680
$84,236
$0
$593,651
$161,948
$124,416
$124,416
$101,192
$0
$712,489
$194,334
$149,299
$149,299
$121,430
$0
$854,983
Sales
Retainer Consulting
Project Consulting
Market Research & Industrial Analyses
Feasibility Studies
Strategic Analysis and Reports
Other
Total Sales
5.3 Milestones
The ac companying chart and table show specific milestones, with responsibilities assigned,
dates, and budgets. West Pacific Marketing Consultants is foc using on a few key milestones that
are to be ac complished.
Print adverstising will target newspapers and magazines, while Internet advertising will appear on
both websites and search engines.
Page 11
Table: Milestones
Milestones
Milestone
Business Plan
Stationery
Start Date
11/20/2000
11/1/2000
End Date
11/24/2000
11/3/2000
Budget
$3,500
$3,000
Brochures
11/6/2000
12/1/2000
$5,000
Office Equipment
12/4/2000
12/6/2000
$3,000
Advertising -- Print
1/2/2001
2/28/2001
$3,000
Advertising -- Internet
1/2/2001
2/28/2001
$2,000
Exports Exhibition/Jakarta
4/9/2001
4/13/2001
$2,500
Trade Exhibition/Bali
8/6/2001
8/17/2001
$13,000
11/12/2001
11/17/2001
$6,000
Manager
Jaka Legawa
VP Internal
Bus. Mngt.
VP Internal
Bus. Mngt.
VP Internal
Bus. Mngt.
Department
CEO
Internal Bus.
Mngt.
Internal Bus.
Mngt.
Internal Bus.
Mngt.
VP Sales &
Marketing
VP Sales &
Marketing
VP Sales &
Marketing
Sales &
Marketing
Sales &
Marketing
Sales &
Marketing
VP Sales &
Marketing
VP Sales &
Marketing
Sales &
Marketing
Sales &
Marketing
$41,000
Table: Personnel
Personnel Plan
Vice President Sales & Marketing
Technical Sales B2B
2001
$24,000
$14,400
2002
$26,400
$15,840
2003
$29,040
$17,424
2004
$31,944
$19,166
2005
$35,138
$21,083
$14,400
$3,600
$24,000
$14,400
$14,400
$14,400
$15,840
$3,960
$26,400
$15,840
$15,840
$15,840
$17,424
$4,356
$29,040
$17,424
$17,424
$17,424
$19,166
$4,792
$31,944
$19,166
$19,166
$19,166
$21,083
$5,271
$35,138
$21,083
$21,083
$21,083
$3,600
$24,000
$14,400
$3,960
$26,400
$15,840
$4,356
$29,040
$17,424
$4,792
$31,944
$19,166
$5,271
$35,138
$21,083
Legal Officer
Administrative Officer
HRD Officer
President/CEO
Secretary to the CEO
Bookkeeper
$14,400
$14,400
$14,400
$48,000
$6,000
$3,600
$15,840
$15,840
$15,840
$52,800
$6,600
$3,960
$17,424
$17,424
$17,424
$58,080
$7,260
$4,356
$19,166
$19,166
$19,166
$63,888
$7,986
$4,792
$21,083
$21,083
$21,083
$70,277
$8,785
$5,271
Clerical
Clerical
Clerical
Clerical
Total People
$1,200
$1,200
$1,200
$1,200
0
$1,320
$1,320
$1,320
$1,320
0
$1,452
$1,452
$1,452
$1,452
0
$1,597
$1,597
$1,597
$1,597
0
$1,757
$1,757
$1,757
$1,757
0
Total Payroll
$271,200
$298,320
$328,152
$360,967
$397,064
Page 13
2001
1
9.00%
9.00%
25.00%
0
2002
2
9.00%
9.00%
25.00%
0
2003
3
9.00%
9.00%
25.00%
0
2004
4
9.00%
9.00%
25.00%
0
2005
5
9.00%
9.00%
25.00%
0
Page 14
Page 15
2002
20.00%
2003
20.00%
2004
20.00%
9.13%
0.00%
93.28%
6.72%
100.00%
6.82%
0.00%
95.82%
4.18%
100.00%
5.61%
0.00%
97.14%
2.86%
100.00%
4.86%
0.00%
97.93%
2.07%
100.00%
4.36%
0.00%
98.45%
1.55%
100.00%
24.40%
46.70%
74.90%
25.10%
100.00%
3.75%
0.00%
3.75%
96.25%
2.92%
0.00%
2.92%
97.08%
2.40%
0.00%
2.40%
97.60%
2.09%
0.00%
2.09%
97.91%
1.88%
0.00%
1.88%
98.12%
42.80%
17.20%
60.00%
40.00%
100.00%
80.18%
36.08%
1.27%
58.80%
100.00%
80.18%
35.14%
1.27%
60.05%
100.00%
80.18%
34.28%
1.27%
61.20%
100.00%
80.18%
33.49%
1.27%
62.25%
100.00%
80.18%
32.77%
1.27%
63.21%
100.00%
0.00%
83.50%
1.20%
2.60%
Main Ratios
Current
Quick
Total Debt to Total Assets
Pre-tax Return on Net Worth
24.86
24.86
3.75%
67.44%
32.86
32.86
2.92%
51.02%
40.41
40.41
2.40%
42.51%
46.87
46.87
2.09%
37.35%
52.42
52.42
1.88%
33.93%
1.59
1.26
60.00%
4.40%
64.91%
49.54%
41.49%
36.57%
33.29%
10.90%
Sales Growth
Percent of Total Assets
Accounts Receivable
Other Current Assets
Total Current Assets
Long-term Assets
Total Assets
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
Additional Ratios
2001
2002
2003
2004
2005
44.10%
50.58%
45.04%
38.27%
45.90%
31.88%
46.69%
28.01%
47.41%
25.45%
n.a
n.a
6.04
59
6.04
55
6.04
55
6.04
55
6.04
55
n.a
n.a
12.61
27
1.10
12.17
27
0.82
12.17
27
0.68
12.17
27
0.59
12.17
27
0.53
n.a
n.a
n.a
Debt Ratios
Debt to Net Worth
0.04
0.03
0.02
0.02
0.02
n.a
1.00
1.00
1.00
1.00
1.00
n.a
$1,686,804
0.00
$2,810,931
0.00
$4,185,741
0.00
$5,863,735
0.00
$7,908,464
0.00
n.a
n.a
0.91
4%
1.21
3%
1.48
2%
1.70
2%
1.90
2%
n.a
n.a
22.42
1.15
0.00
30.52
0.85
0.00
38.08
0.69
0.00
44.54
0.60
0.00
50.10
0.54
0.00
n.a
n.a
n.a
Activity Ratios
Accounts Receivable Turnover
Collection Days
Accounts Payable Turnover
Payment Days
Total Asset Turnover
Liquidity Ratios
Net Working Capital
Interest Coverage
Additional Ratios
Assets to Sales
Current Debt/Total Assets
Acid Test
Sales/Net Worth
Dividend Payout
Page 16
$46,214
Assumptions:
Average Percent Variable Cost
Estimated Monthly Fixed Cost
20%
$37,053
Page 17
Page 18
2001
$2,080,000
$412,320
2002
$2,496,000
$494,784
2003
$2,995,200
$593,651
2004
$3,594,240
$712,489
2005
$4,313,088
$854,983
Other
Total Cost of Sales
$0
$412,320
$0
$494,784
$0
$593,651
$0
$712,489
$0
$854,983
$1,667,680
80.18%
$2,001,216
80.18%
$2,401,549
80.18%
$2,881,751
80.18%
$3,458,105
80.18%
Gross Margin
Gross Margin %
Expenses
Payroll
$271,200
$298,320
$328,152
$360,967
$397,064
$85,000
$0
$0
$7,200
$2,160
$38,400
$102,000
$0
$0
$8,640
$2,592
$46,080
$122,320
$0
$0
$10,368
$3,110
$55,296
$146,784
$0
$0
$12,442
$3,732
$66,355
$176,141
$0
$0
$14,930
$4,479
$79,626
Payroll Taxes
Other
$40,680
$0
$44,748
$0
$49,223
$0
$54,145
$0
$59,560
$0
$444,640
$502,380
$568,469
$644,426
$731,799
$1,223,040
$1,223,040
$0
$305,760
$1,498,836
$1,498,836
$0
$374,709
$1,833,080
$1,833,080
$0
$458,270
$2,237,325
$2,237,325
$0
$559,331
$2,726,306
$2,726,306
$0
$681,576
$917,280
44.10%
$1,124,127
45.04%
$1,374,810
45.90%
$1,677,994
46.69%
$2,044,729
47.41%
Page 19
Page 20
2002
2003
2004
2005
$1,040,000
$986,355
$2,026,355
$1,248,000
$1,213,583
$2,461,583
$1,497,600
$1,456,300
$2,953,900
$1,797,120
$1,747,560
$3,544,680
$2,156,544
$2,097,072
$4,253,616
$0
$0
$0
$0
$0
$0
$0
$2,026,355
$0
$0
$0
$0
$0
$0
$0
$2,461,583
$0
$0
$0
$0
$0
$0
$0
$2,953,900
$0
$0
$0
$0
$0
$0
$0
$3,544,680
$0
$0
$0
$0
$0
$0
$0
$4,253,616
2001
2002
2003
2004
2005
$271,200
$825,811
$1,097,011
$298,320
$1,056,025
$1,354,345
$328,152
$1,274,264
$1,602,416
$360,967
$1,533,659
$1,894,626
$397,064
$1,845,321
$2,242,385
$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
$1,097,011
$1,354,345
$1,602,416
$1,894,626
$2,242,385
$929,344
$1,585,430
$1,107,238
$2,692,668
$1,351,484
$4,044,152
$1,650,054
$5,694,206
$2,011,231
$7,705,437
Cash Received
Expenditures
Expenditures from Operations
Cash Spending
Bill Payments
Subtotal Spent on Operations
Page 21
Page 22
2002
2003
2004
2005
Current Assets
Cash
Accounts Receivable
Other Current Assets
Total Current Assets
$1,585,430
$172,083
$0
$1,757,513
$2,692,668
$206,500
$0
$2,899,168
$4,044,152
$247,800
$0
$4,291,952
$5,694,206
$297,360
$0
$5,991,566
$7,705,437
$356,832
$0
$8,062,269
Long-term Assets
Long-term Assets
Accumulated Depreciation
Total Long-term Assets
Total Assets
$126,588
$0
$126,588
$1,884,101
$126,588
$0
$126,588
$3,025,756
$126,588
$0
$126,588
$4,418,540
$126,588
$0
$126,588
$6,118,154
$126,588
$0
$126,588
$8,188,857
2001
2002
2003
2004
2005
Current Liabilities
Accounts Payable
Current Borrowing
Other Current Liabilities
$70,709
$0
$0
$88,237
$0
$0
$106,211
$0
$0
$127,831
$0
$0
$153,805
$0
$0
$70,709
$88,237
$106,211
$127,831
$153,805
Long-term Liabilities
Total Liabilities
$0
$70,709
$0
$88,237
$0
$106,211
$0
$127,831
$0
$153,805
Assets
Paid-in Capital
$37,800
$37,800
$37,800
$37,800
$37,800
Retained Earnings
Earnings
Total Capital
$858,312
$917,280
$1,813,392
$1,775,592
$1,124,127
$2,937,519
$2,899,719
$1,374,810
$4,312,328
$4,274,528
$1,677,994
$5,990,322
$5,952,522
$2,044,729
$8,035,052
$1,884,101
$3,025,756
$4,418,540
$6,118,154
$8,188,857
Net Worth
$1,813,392
$2,937,519
$4,312,328
$5,990,322
$8,035,052
Page 23
Appendix
Table: Sales Forecast
Sales Forecast
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
0%
$46,000
$46,000
$46,000
$46,000
$46,000
$50,000
$50,000
$50,000
$50,000
$50,000
$50,000
$50,000
0%
$40,000
$40,000
$40,000
$40,000
$40,000
$40,000
$40,000
$40,000
$40,000
$40,000
$40,000
$40,000
0%
0%
$30,000
$30,000
$30,000
$30,000
$30,000
$30,000
$30,000
$30,000
$30,000
$30,000
$30,000
$30,000
$30,000
$30,000
$30,000
$30,000
$30,000
$30,000
$30,000
$30,000
$30,000
$30,000
$30,000
$30,000
0%
0%
$25,000
$0
$171,000
$25,000
$0
$171,000
$25,000
$0
$171,000
$25,000
$0
$171,000
$25,000
$0
$171,000
$25,000
$0
$175,000
$25,000
$0
$175,000
$25,000
$0
$175,000
$25,000
$0
$175,000
$25,000
$0
$175,000
$25,000
$0
$175,000
$25,000
$0
$175,000
Sales
Retainer Consulting
Project Consulting
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Retainer Consulting
$9,670
$9,670
$9,670
$9,670
$9,670
$9,670
$9,670
$9,670
$9,670
$9,670
$9,670
$9,670
Project Consulting
Market Research & Industrial Analyses
Feasibility Studies
$7,810
$6,000
$6,000
$7,810
$6,000
$6,000
$7,810
$6,000
$6,000
$7,810
$6,000
$6,000
$7,810
$6,000
$6,000
$7,810
$6,000
$6,000
$7,810
$6,000
$6,000
$7,810
$6,000
$6,000
$7,810
$6,000
$6,000
$7,810
$6,000
$6,000
$7,810
$6,000
$6,000
$7,810
$6,000
$6,000
$4,880
$0
$34,360
$4,880
$0
$34,360
$4,880
$0
$34,360
$4,880
$0
$34,360
$4,880
$0
$34,360
$4,880
$0
$34,360
$4,880
$0
$34,360
$4,880
$0
$34,360
$4,880
$0
$34,360
$4,880
$0
$34,360
$4,880
$0
$34,360
$4,880
$0
$34,360
Page 1
Appendix
Table: Personnel
Personnel Plan
Vice President Sales & Marketing
Technical Sales B2B
0%
0%
Jan
$2,000
$1,200
Feb
$2,000
$1,200
Mar
$2,000
$1,200
Apr
$2,000
$1,200
May
$2,000
$1,200
Jun
$2,000
$1,200
Jul
$2,000
$1,200
Aug
$2,000
$1,200
Sep
$2,000
$1,200
Oct
$2,000
$1,200
Nov
$2,000
$1,200
Dec
$2,000
$1,200
0%
0%
0%
$1,200
$300
$2,000
$1,200
$300
$2,000
$1,200
$300
$2,000
$1,200
$300
$2,000
$1,200
$300
$2,000
$1,200
$300
$2,000
$1,200
$300
$2,000
$1,200
$300
$2,000
$1,200
$300
$2,000
$1,200
$300
$2,000
$1,200
$300
$2,000
$1,200
$300
$2,000
0%
0%
0%
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
0%
$300
$300
$300
$300
$300
$300
$300
$300
$300
$300
$300
$300
0%
0%
$2,000
$1,200
$2,000
$1,200
$2,000
$1,200
$2,000
$1,200
$2,000
$1,200
$2,000
$1,200
$2,000
$1,200
$2,000
$1,200
$2,000
$1,200
$2,000
$1,200
$2,000
$1,200
$2,000
$1,200
Legal Officer
Administrative Officer
0%
0%
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
HRD Officer
0%
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
$1,200
President/CEO
Secretary to the CEO
Bookkeeper
0%
0%
0%
$4,000
$500
$300
$4,000
$500
$300
$4,000
$500
$300
$4,000
$500
$300
$4,000
$500
$300
$4,000
$500
$300
$4,000
$500
$300
$4,000
$500
$300
$4,000
$500
$300
$4,000
$500
$300
$4,000
$500
$300
$4,000
$500
$300
Clerical
Clerical
Clerical
0%
0%
0%
$100
$100
$100
$100
$100
$100
$100
$100
$100
$100
$100
$100
$100
$100
$100
$100
$100
$100
$100
$100
$100
$100
$100
$100
$100
$100
$100
$100
$100
$100
$100
$100
$100
$100
$100
$100
Clerical
Total People
0%
$100
0
$100
0
$100
0
$100
0
$100
0
$100
0
$100
0
$100
0
$100
0
$100
0
$100
0
$100
0
$22,600
$22,600
$22,600
$22,600
$22,600
$22,600
$22,600
$22,600
$22,600
$22,600
$22,600
$22,600
Total Payroll
Page 2
Appendix
Table: General Assumptions
General Assumptions
Plan Month
Current Interest Rate
Long-term Interest Rate
Tax Rate
Other
Jan
1
9.00%
Feb
2
9.00%
Mar
3
9.00%
Apr
4
9.00%
May
5
9.00%
Jun
6
9.00%
Jul
7
9.00%
Aug
8
9.00%
Sep
9
9.00%
Oct
10
9.00%
Nov
11
9.00%
Dec
12
9.00%
9.00%
9.00%
9.00%
9.00%
9.00%
9.00%
9.00%
9.00%
9.00%
9.00%
9.00%
9.00%
25.00%
0
25.00%
0
25.00%
0
25.00%
0
25.00%
0
25.00%
0
25.00%
0
25.00%
0
25.00%
0
25.00%
0
25.00%
0
25.00%
0
Page 3
Appendix
Table: Profit and Loss
Pro Forma Profit and Loss
Jan
$171,000
$34,360
Sales
Direct Cost of Sales
Other
Feb
$171,000
$34,360
Mar
$171,000
$34,360
Apr
$171,000
$34,360
May
$171,000
$34,360
Jun
$175,000
$34,360
Jul
$175,000
$34,360
Aug
$175,000
$34,360
Sep
$175,000
$34,360
Oct
$175,000
$34,360
Nov
$175,000
$34,360
Dec
$175,000
$34,360
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$34,360
$34,360
$34,360
$34,360
$34,360
$34,360
$34,360
$34,360
$34,360
$34,360
$34,360
$34,360
$136,640
79.91%
$136,640
79.91%
$136,640
79.91%
$136,640
79.91%
$136,640
79.91%
$140,640
80.37%
$140,640
80.37%
$140,640
80.37%
$140,640
80.37%
$140,640
80.37%
$140,640
80.37%
$140,640
80.37%
Payroll
$22,600
$22,600
$22,600
$22,600
$22,600
$22,600
$22,600
$22,600
$22,600
$22,600
$22,600
$22,600
$10,500
$4,500
$2,000
$12,500
$2,000
$2,000
$8,000
$15,000
$2,000
$2,000
$19,500
$5,000
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$600
$180
$3,200
$600
$180
$3,200
$600
$180
$3,200
$600
$180
$3,200
$600
$180
$3,200
$600
$180
$3,200
$600
$180
$3,200
$600
$180
$3,200
$600
$180
$3,200
$600
$180
$3,200
$600
$180
$3,200
$600
$180
$3,200
$3,390
$3,390
$3,390
$3,390
$3,390
$3,390
$3,390
$3,390
$3,390
$3,390
$3,390
$3,390
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$40,470
$34,470
$31,970
$42,470
$31,970
$31,970
$37,970
$44,970
$31,970
$31,970
$49,470
$34,970
$96,170
$102,170
$104,670
$94,170
$104,670
$108,670
$102,670
$95,670
$108,670
$108,670
$91,170
$105,670
EBITDA
Interest Expense
$96,170
$0
$102,170
$0
$104,670
$0
$94,170
$0
$104,670
$0
$108,670
$0
$102,670
$0
$95,670
$0
$108,670
$0
$108,670
$0
$91,170
$0
$105,670
$0
Taxes Incurred
$24,043
$25,543
$26,168
$23,543
$26,168
$27,168
$25,668
$23,918
$27,168
$27,168
$22,793
$26,418
$72,128
42.18%
$76,628
44.81%
$78,503
45.91%
$70,628
41.30%
$78,503
45.91%
$81,503
46.57%
$77,003
44.00%
$71,753
41.00%
$81,503
46.57%
$81,503
46.57%
$68,378
39.07%
$79,253
45.29%
Expenses
Utilities
Insurance
Office Rent
Payroll Taxes
Other
Net Profit
Net Profit/Sales
15%
Page 4
Appendix
Table: Cash Flow
Pro Forma Cash Flow
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
$85,500
$59,219
$85,500
$62,069
$85,500
$85,500
$85,500
$85,500
$85,500
$85,500
$87,500
$85,500
$87,500
$85,567
$87,500
$87,500
$87,500
$87,500
$87,500
$87,500
$87,500
$87,500
$87,500
$87,500
$144,719
$147,569
$171,000
$171,000
$171,000
$173,000
$173,067
$175,000
$175,000
$175,000
$175,000
$175,000
Cash Received
Cash from Operations
Cash Sales
Cash from Receivables
Subtotal Cash from Operations
Additional Cash Received
Sales Tax, VAT, HST/GST Received
$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
$144,719
$0
$147,569
$0
$171,000
$0
$171,000
$0
$171,000
$0
$173,000
$0
$173,067
$0
$175,000
$0
$175,000
$0
$175,000
$0
$175,000
$0
$175,000
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Cash Spending
Bill Payments
$22,600
$7,542
$22,600
$76,123
$22,600
$71,710
$22,600
$70,160
$22,600
$77,510
$22,600
$69,931
$22,600
$71,048
$22,600
$75,573
$22,600
$80,323
$22,600
$70,898
$22,600
$71,335
$22,600
$83,660
$30,142
$98,723
$94,310
$92,760
$100,110
$92,531
$93,648
$98,173
$102,923
$93,498
$93,935
$106,260
$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
$30,142
$98,723
$94,310
$92,760
$100,110
$92,531
$93,648
$98,173
$102,923
$93,498
$93,935
$106,260
Expenditures
0.00%
$114,577
$48,847
$76,690
$78,240
$70,890
$80,469
$79,419
$76,828
$72,078
$81,503
$81,065
$68,740
Cash Balance
$770,663
$819,509
$896,199
$974,439
$1,045,329
$1,125,798
$1,205,217
$1,282,045
$1,354,122
$1,435,625
$1,516,690
$1,585,430
Page 5
Appendix
Table: Balance Sheet
Pro Forma Balance Sheet
Assets
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Starting Balances
Current Assets
Cash
Accounts Receivable
$656,086
$118,438
$770,663
$144,719
$819,509
$168,150
$896,199
$168,150
$974,439
$168,150
$1,045,329
$168,150
$1,125,798
$170,150
$1,205,217
$172,083
$1,282,045
$172,083
$1,354,122
$172,083
$1,435,625
$172,083
$1,516,690
$172,083
$1,585,430
$172,083
$0
$774,524
$0
$915,382
$0
$987,659
$0
$1,064,349
$0
$1,142,589
$0
$1,213,479
$0
$1,295,948
$0
$1,377,301
$0
$1,454,128
$0
$1,526,206
$0
$1,607,708
$0
$1,688,773
$0
$1,757,513
Long-term Assets
Long-term Assets
$126,588
$126,588
$126,588
$126,588
$126,588
$126,588
$126,588
$126,588
$126,588
$126,588
$126,588
$126,588
$126,588
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$126,588
$901,112
$126,588
$1,041,969
$126,588
$1,114,247
$126,588
$1,190,937
$126,588
$1,269,177
$126,588
$1,340,067
$126,588
$1,422,536
$126,588
$1,503,888
$126,588
$1,580,716
$126,588
$1,652,793
$126,588
$1,734,296
$126,588
$1,815,361
$126,588
$1,884,101
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
$5,000
$73,730
$69,380
$67,568
$75,180
$67,568
$68,534
$72,884
$77,959
$68,534
$68,534
$81,222
$70,709
$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
$5,000
$73,730
$69,380
$67,568
$75,180
$67,568
$68,534
$72,884
$77,959
$68,534
$68,534
$81,222
$70,709
Accumulated Depreciation
Total Long-term Assets
Total Assets
Liabilities and Capital
Current Liabilities
Accounts Payable
Current Borrowing
Other Current Liabilities
Subtotal Current Liabilities
Long-term Liabilities
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
Total Liabilities
$5,000
$73,730
$69,380
$67,568
$75,180
$67,568
$68,534
$72,884
$77,959
$68,534
$68,534
$81,222
$70,709
Paid-in Capital
$37,800
$37,800
$37,800
$37,800
$37,800
$37,800
$37,800
$37,800
$37,800
$37,800
$37,800
$37,800
$37,800
Retained Earnings
$12,762
$858,312
$858,312
$858,312
$858,312
$858,312
$858,312
$858,312
$858,312
$858,312
$858,312
$858,312
$858,312
Earnings
Total Capital
$845,550
$896,112
$72,128
$968,239
$148,755
$1,044,867
$227,258
$1,123,369
$297,885
$1,193,997
$376,388
$1,272,499
$457,890
$1,354,002
$534,893
$1,431,004
$606,645
$1,502,757
$688,148
$1,584,259
$769,650
$1,665,762
$838,028
$1,734,139
$917,280
$1,813,392
$901,112
$1,041,969
$1,114,247
$1,190,937
$1,269,177
$1,340,067
$1,422,536
$1,503,888
$1,580,716
$1,652,793
$1,734,296
$1,815,361
$1,884,101
Net Worth
$896,112
$968,239
$1,044,867
$1,123,369
$1,193,997
$1,272,499
$1,354,002
$1,431,004
$1,502,757
$1,584,259
$1,665,762
$1,734,139
$1,813,392
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