Académique Documents
Professionnel Documents
Culture Documents
M. Tanveer Ahmed
Ahmed Ali Malik
M.Ejaz-ul-haq
Usman Khalid
Confidentiality Agreement
The undersigned reader acknowledges that the information provided by
_______________ in this business plan is confidential; therefore, reader agrees not to
disclose it without the express written permission of _______________.
It is acknowledged by reader that information to be furnished in this business plan
is in all respects confidential in nature, other than information which is in the public
domain through other means and that any disclosure or use of same by reader,
may cause serious harm or damage to _______________.
Upon request, this document is to be immediately returned to _______________.
___________________
Signature
___________________
Name (typed or printed)
___________________
Date
This is a business plan. It does not imply an offering of securities.
Table of Contents
Confidentiality Agreement...........................................................................................................................1
Table of Contents.........................................................................................................................................1
1.0 Executive Summary...............................................................................................................................1
1.1 Objectives..............................................................................................................................................2
1.2 Mission...................................................................................................................................................2
1.3 Keys to Success......................................................................................................................................3
2.0 Company Summary...............................................................................................................................3
2.1 Company Ownership.............................................................................................................................3
2.2 Start-up Summary..................................................................................................................................4
Table: Start-up.....................................................................................................................................4
3.0 Products and Services............................................................................................................................5
4.0 Market Analysis Summary....................................................................................................................5
4.1 Market Segmentation.............................................................................................................................6
Table: Market Analysis............................................................................................................................6
4.2 Target Market Segment Strategy...........................................................................................................7
4.3 Service Business Analysis.....................................................................................................................7
4.3.1 Competition and Buying Patterns...................................................................................................7
5.0 Web Plan Summary...............................................................................................................................9
5.1 Website Marketing Strategy..................................................................................................................9
Development Requirements.......................................................................................................................10
Website Outline.....................................................................................................................................10
6.0 Strategy and Implementation Summary...............................................................................................10
6.1 SWOT Analysis...................................................................................................................................11
6.1.1 Strengths.......................................................................................................................................11
6.1.2 Weaknesses...................................................................................................................................11
6.1.3 Opportunities.................................................................................................................................11
6.1.4 Threats...........................................................................................................................................11
6.2 Competitive Edge.................................................................................................................................11
6.3 Marketing Strategy...............................................................................................................................12
6.4 Sales Strategy.......................................................................................................................................12
6.4.1 Sales Forecast................................................................................................................................12
Table: Sales Forecast.........................................................................................................................12
6.5 Milestones............................................................................................................................................14
Table: Milestones...............................................................................................................................14
7.0 Management Summary........................................................................................................................15
7.1 Personnel Plan......................................................................................................................................15
Table: Personnel.................................................................................................................................15
8.0 Financial Plan.......................................................................................................................................16
8.1 Start-up Funding..................................................................................................................................16
Table: Start-up Funding.....................................................................................................................16
8.3 Break-even Analysis............................................................................................................................17
Table: Break-even Analysis...............................................................................................................17
8.4 Projected Profit and Loss.....................................................................................................................18
Highlights
$3,000,000
$2,700,000
$2,400,000
$2,100,000
Sales
$1,800,000
Gross Margin
$1,500,000
Net Profit
$1,200,000
$900,000
$600,000
$300,000
$0
FY 2012
FY 2013
FY 2014
1.1 Objectives
The objectives of the E-Mechanic business website are:
To drive traffic from the website to the garage those need repair.
To expand the community of E-Mechanic business customers.
To provide customers with a substantial list of questions and answers
regarding typical car
repairs.
To allow convenient online and offline bookings for service and repairs.
To achieve a modest initial gross profit margin, increasing that by at least
1% per year until reaching our final target.
To sell a substantial amount of product the first year.
To maintain a solid growth rate per year for the first five years.
1.2 Mission
E-Mechanic business aims to offer high-quality auto repair services at their door
steps and a full range of auto parts over internet. EMB focuses on personalized
service to its customers by offering convenience and rapid service.
Additionally, EMB is technologically savvy with computerized monitoring of all
2
parts inventory, to ensure that parts are always in stock, while keeping a
balanced level of inventory to maximize inventory turnover. Finally, EMB has
strong vendor relationships with the most service conscious vendors who are
capable of shipping major parts rapidly (on an overnight timeline in most
cases).
$30,000
$10,000
$10,000
$0
$50,000
$5,000,0
00
$1,000,0
00
$100,00
0
$1,000,0
00
$7,100,0
00
$7,150,0
00
Start-up
$7,000,000
$6,000,000
$5,000,000
$4,000,000
$3,000,000
$2,000,000
$1,000,000
$0
Expenses
Assets
Investment
Loans
The table below further estimates the total market potential of type of services
rendered by E-Mechanic Business in the Islamabad- Rawalpindi area.
Growt
h
12%
Total
12.20
%
5%
15%
0%
2012
2013
2014
2015
CAGR
150,0
00
40,00
0
100,0
00
0
168,0
00
42,00
0
115,0
00
0
188,1
60
44,10
0
132,2
50
0
210,7
39
46,30
5
152,0
88
0
236,0
28
48,62
0
174,9
01
0
290,0
00
325,0
00
364,5
10
409,1
32
459,5
49
12.00
%
5.00
%
15.00
%
0.00
%
12.20
%
Local Resident
Freeway Traffic
Online Customers'
Others
Tires.
Batteries.
New and remanufactured parts for domestic and imported cars, including:
Suspension parts.
Ignition parts.
Exhaust systems.
Engines and engine parts.
Oil and air filters, belts, hoses, and air conditioning parts.
Lighting.
Wiper blades.
brake parts.
Chemicals, including oil, antifreeze, polishes, additives, cleansers and
paints.
Mobile electronics, including sound systems, alarms, and remote vehicle
starters.
Car accessories, including seat covers, floor mats, and exterior
accessories.
Hand tools, including sockets, wrenches, ratchets, paint and body tools,
jacks and lift equipment, automotive specialty tools and test gauges.
A selection of truck, van, and sport utility vehicle accessories.
available amongst their various service centers. This type of system creates a
service history for each vehicle, provides customers with a comprehensive sales
document, and enables the service center to maintain a service customer
database.
Development Requirements
Website Outline
The site will be designed with the following technology: Drupal, SQL and HTML.
Home Page: explains the website's relation to the company, with visible links
to the other sections of the site.
Section 1
Q&A:
Begins with search. Visible links will go off to the subsections below.
Ask the Mechanic: simple form that sends directly to the head mechanic.
Q&A Browse: users will be able to browse through other customer's Q&A
sessions.
Section 2
Booking
Page 1: first page will display available dates, customer clicks on preferred
available time, and proceeds to the next page.
Page 2: customer fills out name, phone number, and car problem.
Page 3: confirmation page for customer to print off as a reminder.
10
6.1.1 Strengths
First mover advantage as being the first online auto-parts supplier in
Islamabad-Rawalpindi.
Customer oriented services as E-Mechanic business provides solution at your
door steps.
Educated, well-trained and experienced work-force.
Vast variety of spare-parts (Local + foreign cars).
24/7 service on the shop as well as on the freeways service.
6.1.2 Weaknesses
More cost of freeways service as compared to the traditional service.
6.1.3 Opportunities
Wide range of online customers'.
Upcoming new technology could be the opportunity for E-Mechanic Business.
New markets or Expansion of business.
6.1.4 Threats
Bad economy might affect the E-Mechanic business.
Expected increase in competition.
Increase in the operation cost might increase the purchasing and selling
cost.
11
FY 2013
Sales
12
FY 2014
$1,273,3
62
$1,591,7
03
$2,865,0
65
$1,337,0
30
$1,671,2
88
$3,008,3
18
$1,403,8
81
$1,754,8
52
$3,158,7
33
FY 2012
FY 2013
FY 2014
$318,34
0
$1,273,3
62
$1,591,7
02
$334,25
7
$1,337,0
30
$1,671,2
87
$350,96
9
$1,403,8
81
$1,754,8
50
Sales Monthly
$180,000
$150,000
$120,000
Auto parts
$60,000
$30,000
Nov
Auto Repair J obs
Auto parts
$80,000
Dec
$84,000
J an
$88,200
Feb
$92,610
Mar
Oct
Sep
Aug
Jul
Jun
May
Apr
Mar
Feb
Jan
Dec
Nov
$0
Apr
May
J un
13
Sales by Year
$3,200,000
$2,800,000
$2,400,000
$2,000,000
$1,600,000
Auto parts
$1,200,000
$800,000
$400,000
$0
FY 2012
FY 2013
FY 2014
6.5 Milestones
Table: Milestones
Milestones
Milestone
Sample
Milestones
Finish Business
Plan
Acquire
Financing
Website
Development
Registration
Procurement
Hiring
Employees'
Marketing
Program Starts
Grand Opening
Start
Date
10/16/20
11
10/17/20
11
11/17/20
11
11/17/20
11
11/29/20
11
12/4/201
1
12/10/20
11
12/18/20
11
1/1/2012
End Date
10/16/20
11
11/17/20
11
12/17/20
11
11/28/20
11
12/2/201
1
12/17/20
11
12/16/20
11
12/31/20
11
1/1/2012
14
Budget
$0
Manag
er
ABC
$500
ABC
$5,000
ABC
$10,000
ABC
$10,000
ABC
$5,000,0
00
$1,000
ABC
$25,000
ABC
$50,000
ABC
ABC
Departm
ent
Departm
ent
Departm
ent
Departm
ent
Departm
ent
Departm
ent
Departm
ent
Departm
ent
Departm
ent
Departm
ent
Review
Business Plan
2/1/2012
2/1/2012
Totals
$0
ABC
Departm
ent
$5,101,5
00
Milestones
0
Review Business Plan
Grand Opening
Marketing Program Starts
Hiring Employees'
Procuremen t
Registration
Website Development
Acquire Financing
Fin ish Business Plan
Sample Milestones
1899
1900
1901
1902
1903
1904
1905
1906
1907
1908
1909
1910
1911
1912
1913
1914
1915
1916
1917
1918
1919
1920
1921
1922
1923
1924
1925
1926
1927
1928
1929
1930
1931
1932
1933
1934
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
1946
1947
1948
1949
1950
1951
1952
1953
1954
1955
1956
1957
1958
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
1974
1975
1976
1977
1978
1979
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
FY
2012
$335,3
01
FY
2013
$342,0
07
FY
2014
$348,8
47
15
Consulta
nt
Total
People
$120,0
00
10
$120,0
00
11
$120,0
00
12
Total
Payroll
$455,3
01
$462,0
07
$468,8
47
$50,000
$7,100,0
00
$7,150,0
00
$2,100,0
00
$5,000,0
00
$1,850,0
00
$6,850,0
00
$8,950,0
00
$1,000,0
16
Long-term Liabilities
Accounts Payable
(Outstanding Bills)
Other Current
Liabilities (interestfree)
Total Liabilities
00
$2,000,0
00
$0
$4,000,0
00
$7,000,0
00
Capital
Planned Investment
M. Ejaz ul Haq
M. Tanveer Ahmed
Additional Investment
Requirement
Total Planned
Investment
$1,000,0
00
$1,000,0
00
$0
$2,000,0
00
Loss at Start-up
(Start-up Expenses)
Total Capital
($50,000
)
$1,950,0
00
$8,950,0
00
Total Funding
$9,000,0
00
Monthly Revenue
Break-even
$98,0
35
Assumptions:
Average Percent
Variable Cost
Estimated Monthly
Fixed Cost
56%
$43,5
71
Break-even Analysis
$60,000
$50,000
$40,000
$30,000
$20,000
$10,000
$0
($10,000)
($20,000)
($30,000)
($40,000)
$0
$40,000
$80,000
$120,000
$160,000
$200,000
$20,000
$60,000
$100,000
$140,000
$180,000
$220,000
FY 2012
$2,865,0
65
$1,591,7
02
$0
FY 2013
$3,008,3
18
$1,671,2
87
$0
18
FY 2014
$3,158,7
33
$1,754,8
50
$0
$1,591,7
02
$1,671,2
87
$1,754,8
50
Gross Margin
$1,273,3
63
44.44%
$1,337,0
31
44.44%
$1,403,8
83
44.44%
$455,30
1
$15,000
$462,00
7
$5,000
$468,84
7
$2,500
Gross Margin %
Expenses
Payroll
Marketing/Promotio
n
Depreciation
Machinery
General &
Administration
Expense
Marketing Expense
$0
$26,824
$10,728
$0
$27,360
$10,942
$0
$27,907
$11,160
$15,000
$5,000
$2,500
Total Operating
Expenses
$522,85
3
$510,30
9
$512,91
4
Profit Before
Interest and Taxes
EBITDA
$750,51
0
$750,51
0
$350,00
0
$108,11
8
$826,72
2
$826,72
2
$350,00
0
$95,344
$890,96
9
$890,96
9
$350,00
0
$108,19
4
$292,39
2
10.21%
$381,37
8
12.68%
$432,77
5
13.70%
Interest Expense
Taxes Incurred
Net Profit
Net Profit/Sales
19
Profit Monthly
$50,000
$45,000
$40,000
$35,000
$30,000
$25,000
$20,000
$15,000
$10,000
$5,000
$0
Nov
Dec
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Profit Yearly
$400,000
$350,000
$300,000
$250,000
$200,000
$150,000
$100,000
$50,000
$0
FY 2012
FY 2013
FY 2014
20
Sep
Oct
Dec
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
$1,400,000
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
$0
FY 2012
FY 2013
FY 2014
Sep
Oct
FY 2013
FY 2014
$2,865,0
65
$2,865,0
65
$3,008,3
18
$3,008,3
18
$3,158,7
33
$3,158,7
33
$429,76
0
$0
$0
$451,24
8
$0
$0
$473,810
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
Sales Tax, VAT, HST/GST
Paid Out
Principal Repayment of
Current Borrowing
Other Liabilities Principal
Repayment
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$200,00
0
$3,494,8
25
$3,459,5
66
$3,632,5
43
FY 2012
FY 2013
FY 2014
$455,30
1
$1,071,4
42
$1,526,7
43
$462,00
7
$2,211,8
04
$2,673,8
11
$468,847
$2,258,4
78
$2,727,3
25
$0
$0
$0
$0
$0
$0
$0
$0
$0
22
Long-term Liabilities
Principal Repayment
Purchase Other Current
Assets
Purchase Long-term
Assets
Dividends
Subtotal Cash Spent
Net Cash Flow
Cash Balance
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$1,526,7
43
$0
$2,673,8
11
$0
$2,727,3
25
$1,968,0
82
$8,818,0
82
$785,75
4
$9,603,8
36
$905,217
$10,509,
054
Cash
$9,000,000
$8,000,000
$7,000,000
$6,000,000
$5,000,000
$4,000,000
Cash Balance
$3,000,000
$2,000,000
$1,000,000
Oct
Sep
Aug
Jul
Jun
May
Apr
Mar
Feb
Jan
Dec
Nov
$0
FY 2013
23
FY 2014
Assets
Current Assets
Cash
$8,818,0
82
$171,032
$100,000
$9,603,8
36
$179,584
$100,000
$10,509,
054
$188,563
$100,000
$9,089,1
14
$9,883,4
20
$10,797,
616
$1,000,0
00
$0
$1,000,0
00
$0
$1,000,0
00
$0
$1,000,0
00
$10,089,
114
$1,000,0
00
$10,883,
420
$1,000,0
00
$11,797,
616
FY 2012
FY 2013
FY 2014
$216,962
$178,643
$186,254
$1,000,0
00
$4,429,7
60
$5,646,7
22
$1,000,0
00
$4,881,0
07
$6,059,6
50
$1,000,0
00
$5,354,8
17
$6,541,0
71
Long-term
Liabilities
Total Liabilities
$2,000,0
00
$7,646,7
22
$2,000,0
00
$8,059,6
50
$2,000,0
00
$8,541,0
71
Paid-in Capital
$2,200,0
00
($50,000)
$2,200,0
00
$242,392
$2,200,0
00
$623,770
Inventory
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
Accounts
Payable
Current
Borrowing
Other Current
Liabilities
Subtotal
Current
Liabilities
Retained
Earnings
24
Earnings
Total Capital
Total Liabilities
and Capital
Net Worth
$292,392
$2,442,3
92
$10,089,
114
$381,378
$2,823,7
70
$10,883,
420
$432,775
$3,256,5
45
$11,797,
616
$2,442,3
92
$2,823,7
70
$3,256,5
45
FY 2012
FY 2013
FY 2014
0.00%
5.00%
5.00%
Industry
Profile
0.00%
1.70%
0.99%
90.09%
9.91%
100.00%
1.65%
0.92%
90.81%
9.19%
100.00%
55.97%
19.82%
75.79%
24.21%
55.68%
18.38%
74.05%
25.95%
100.00%
44.44%
34.24%
100.00%
44.44%
31.77%
0.52%
26.20%
0.17%
27.48%
0.08%
28.21%
0.00%
0.00%
1.61
1.58
1.63
1.60
1.65
1.62
0.00
0.00
25
1.60%
0.00%
0.85% 100.00%
91.52% 100.00%
8.48%
0.00%
100.00% 100.00%
55.44%
16.95%
72.40%
27.60%
0.00%
0.00%
0.00%
100.00%
100.00% 100.00%
44.44%
0.00%
30.74%
0.00%
75.79%
16.40%
74.05%
16.88%
72.40%
16.61%
0.00%
0.00%
3.97%
4.38%
4.59%
0.00%
Additional Ratios
Net Profit Margin
Return on Equity
FY 2012
10.21%
11.97%
FY 2013
12.68%
13.51%
FY 2014
13.70%
13.29%
Activity Ratios
Inventory Turnover
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
n.a
n.a
4.08
5.94
9.53
12.17
9.53
12.17
n.a
n.a
27
0.28
33
0.28
29
0.27
n.a
n.a
3.13
0.74
2.85
0.75
2.62
0.77
n.a
n.a
$3,442,3
92
2.14
$3,823,7
70
2.36
3.52
56%
1.58
1.17
0.00
3.62
56%
1.60
1.07
0.00
26
$4,256,5
45
2.55
3.73
55%
1.62
0.97
0.00
n.a
n.a
n.a
n.a
n.a
n.a
n.a
Appendix
Direct Cost
of Sales
Auto Repair
Jobs
Auto Parts
Subtotal
Direct Cost
of Sales
Nov
Dec
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
$80,
000
$84,
000
$88,
200
$92,
610
$97,
240
$10
0,00
0
$18
0,00
0
$10
5,00
0
$18
9,00
0
$11
0,25
0
$19
8,45
0
$11
5,76
2
$20
8,37
2
$12
1,55
0
$21
8,79
0
$10
2,10
2
$12
7,62
8
$22
9,73
0
$10
7,20
7
$13
4,00
9
$24
1,21
6
$11
2,56
7
$14
0,70
9
$25
3,27
6
$11
8,19
5
$14
7,74
4
$26
5,93
9
$12
4,10
5
$15
5,13
1
$27
9,23
6
$13
0,31
0
$16
2,88
8
$29
3,19
8
$13
6,82
6
$17
1,03
2
$30
7,85
8
Nov
Dec
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
$20,
000
$80,
000
$21,
000
$84,
000
$22,
050
$88,
200
$23,
152
$92,
610
$24,
310
$97,
240
$10
0,00
0
$10
5,00
0
$11
0,25
0
$11
5,76
2
$12
1,55
0
$25,
526
$10
2,10
2
$12
7,62
8
$26,
802
$10
7,20
7
$13
4,00
9
$28,
142
$11
2,56
7
$14
0,70
9
$29,
549
$11
8,19
5
$14
7,74
4
$31,
026
$12
4,10
5
$15
5,13
1
$32,
577
$13
0,31
0
$16
2,88
7
$34,
206
$13
6,82
6
$17
1,03
2
Page 1
Appendix
Table: Personnel
Person
nel
Plan
Mecha
nics
Consul
tant
Total
People
Total
Payroll
Nov
$25,
000
$10,
000
10
Dec
$25,
500
$10,
000
10
Jan
$26,
010
$10,
000
10
Feb
$26,
530
$10,
000
10
Mar
$27,
061
$10,
000
10
Apr
$27,
602
$10,
000
10
May
$28,
154
$10,
000
10
Jun
$28,
717
$10,
000
10
Jul
$29,
291
$10,
000
10
Aug
$29,
877
$10,
000
10
Sep
$30,
475
$10,
000
10
Oct
$31,
084
$10,
000
10
$35, $35, $36, $36, $37, $37, $38, $38, $39, $39, $40, $41,
000 500 010 530 061 602 154 717 291 877 475 084
Page 2
Appendix
Dec
$18
9,00
0
$10
5,00
0
$0
Jan
$19
8,45
0
$11
0,25
0
$0
Feb
$20
8,37
2
$11
5,76
2
$0
Mar
$21
8,79
0
$12
1,55
0
$0
Apr
$22
9,73
0
$12
7,62
8
$0
May
$24
1,21
6
$13
4,00
9
$0
Jun
$25
3,27
6
$14
0,70
9
$0
Jul
$26
5,93
9
$14
7,74
4
$0
Aug
$27
9,23
6
$15
5,13
1
$0
Sep
$29
3,19
8
$16
2,88
7
$0
Oct
$30
7,85
8
$17
1,03
2
$0
$10
0,00
0
$10
5,00
0
$11
0,25
0
$11
5,76
2
$12
1,55
0
$12
7,62
8
$13
4,00
9
$14
0,70
9
$14
7,74
4
$15
5,13
1
$16
2,88
7
$17
1,03
2
Gross Margin
$80,
000
$84,
000
$88,
200
$92,
610
$97,
240
Gross Margin
%
44.4
4%
44.4
4%
44.4
4%
44.4
4%
44.4
4%
$10
2,10
2
44.4
4%
$10
7,20
7
44.4
4%
$11
2,56
7
44.4
4%
$11
8,19
5
44.4
4%
$12
4,10
5
44.4
4%
$13
0,31
1
44.4
4%
$13
6,82
6
44.4
4%
$35,
000
$5,0
00
$0
$2,0
00
$80
0
$35,
500
$5,0
00
$0
$2,0
40
$81
6
$36,
010
$5,0
00
$0
$2,0
81
$83
2
$36,
530
$0
$37,
061
$0
$37,
602
$0
$38,
154
$0
$38,
717
$0
$39,
291
$0
$39,
877
$0
$40,
475
$0
$41,
084
$0
$0
$2,1
23
$84
9
$0
$2,1
65
$86
6
$0
$2,2
08
$88
3
$0
$2,2
52
$90
1
$0
$2,2
97
$91
9
$0
$2,3
43
$93
7
$0
$2,3
90
$95
6
$0
$2,4
38
$97
5
$0
$2,4
87
$99
4
Sales
Direct Cost of
Sales
Other Costs of
Sales
Total Cost of
Sales
Expenses
Payroll
Marketing/Pro
motion
Depreciation
Machinery
General &
Administration
15
%
0
%
Page 3
Appendix
Expense
Marketing
Expense
$5,0
00
$5,0
00
$5,0
00
$0
$0
$0
$0
$0
$0
$0
$0
$0
Total
Operating
Expenses
$47,
800
$48,
356
$48,
923
$39,
502
$40,
092
$40,
693
$41,
307
$41,
933
$42,
571
$43,
223
$43,
888
$44,
565
Profit Before
Interest and
Taxes
EBITDA
$32,
200
$35,
644
$39,
277
$53,
108
$57,
148
$61,
409
$65,
900
$70,
634
$75,
624
$80,
882
$86,
423
$92,
261
$32,
200
$29,
167
$91
0
$35,
644
$29,
167
$1,9
43
$39,
277
$29,
167
$3,0
33
$53,
108
$29,
167
$7,1
82
$57,
148
$29,
167
$8,3
94
$61,
409
$29,
167
$9,6
73
$65,
900
$29,
167
$11,
020
$70,
634
$29,
167
$12,
440
$75,
624
$29,
167
$13,
937
$80,
882
$29,
167
$15,
515
$86,
423
$29,
167
$11,
451
$92,
261
$29,
167
$12,
619
$2,1
23
1.18
%
$4,5
34
2.40
%
$7,0
77
3.57
%
$16,
759
8.04
%
$19,
587
8.95
%
$22,
570
9.82
%
$25,
713
10.6
6%
$29,
027
11.4
6%
$32,
520
12.2
3%
$36,
201
12.9
6%
$45,
805
15.6
2%
$50,
475
16.4
0%
Interest
Expense
Taxes
Incurred
Net Profit
Net
Profit/Sales
0
%
Page 4
Appendix
Dec
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
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 Longterm Assets
New Investment
Received
Subtotal Cash
Received
$180, $189, $198, $208, $218, $229, $241, $253, $265, $279, $293, $307,
000
000
450
372
790
730
216
276
939
236
198
858
$180, $189, $198, $208, $218, $229, $241, $253, $265, $279, $293, $307,
000
000
450
372
790
730
216
276
939
236
198
858
15. $27,0 $28,3 $29,7 $31,2 $32,8 $34,4 $36,1 $37,9 $39,8 $41,8 $43,9 $46,1
00
00
50
68
56
19
60
82
91
91
85
80
79
%
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$200,
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
000
$407, $217, $228, $239, $251, $264, $277, $291, $305, $321, $337, $354,
000
350
218
628
609
190
398
267
830
121
178
037
Page 5
Appendix
Expenditures
Expenditures
from Operations
Cash Spending
Bill Payments
Subtotal Spent on
Operations
Additional Cash
Spent
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 Longterm Assets
Dividends
Subtotal Cash
Spent
Nov
Dec
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
$35,0 $35,5 $36,0 $36,5 $37,0 $37,6 $38,1 $38,7 $39,2 $39,8 $40,4 $41,0
00
00
10
30
61
02
54
17
91
77
75
84
$1,42 $42,9 $44,0 $44,9 $39,3 $40,6 $41,9 $46,5 $142, $201, $210, $215,
9
13
04
20
63
37
77
76
464
476
683
000
$36,4 $78,4 $80,0 $81,4 $76,4 $78,2 $80,1 $85,2 $181, $241, $251, $256,
29
13
14
50
24
39
31
93
755
353
158
084
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$36,4 $78,4 $80,0 $81,4 $76,4 $78,2 $80,1 $85,2 $181, $241, $251, $256,
29
13
14
50
24
39
31
93
755
353
158
084
Page 6
Appendix
Net Cash Flow
Cash Balance
$370, $138, $148, $158, $175, $185, $197, $205, $124, $79,7 $86,0 $97,9
571
937
203
178
184
951
267
974
075
69
20
53
$7,22 $7,35 $7,50 $7,66 $7,84 $8,02 $8,22 $8,43 $8,55 $8,63 $8,72 $8,81
0,571 9,508 7,711 5,889 1,073 7,024 4,291 0,265 4,340 4,109 0,129 8,082
Page 7
Appendix
Current
Assets
Cash
Inventory
Other
Current
Assets
Total
Current
Assets
Long-term
Assets
Long-term
Assets
Accumulate
d
Depreciatio
n
Total Longterm Assets
Total Assets
Nov
Dec
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
$7,22
0,571
$900,
000
$100,
000
$7,35
9,508
$795,
000
$100,
000
$7,50
7,711
$684,
750
$100,
000
$7,66
5,889
$568,
988
$100,
000
$7,84
1,073
$447,
438
$100,
000
$8,02
7,024
$319,
810
$100,
000
$8,22
4,291
$185,
801
$100,
000
$8,43
0,265
$140,
709
$100,
000
$8,55
4,340
$147,
744
$100,
000
$8,63
4,109
$155,
131
$100,
000
$8,72
0,129
$162,
887
$100,
000
$8,81
8,082
$171,
032
$100,
000
$7,950, $8,22 $8,25 $8,29 $8,33 $8,38 $8,44 $8,51 $8,67 $8,80 $8,88 $8,98
000 0,571 4,508 2,461 4,877 8,511 6,834 0,092 0,974 2,084 9,240 3,016
$9,08
9,114
$1,000, $1,00 $1,00 $1,00 $1,00 $1,00 $1,00 $1,00 $1,00 $1,00 $1,00 $1,00
000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$1,00
0,000
$0
$1,000, $1,00 $1,00 $1,00 $1,00 $1,00 $1,00 $1,00 $1,00 $1,00 $1,00 $1,00
000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000 0,000
$8,950, $9,22 $9,25 $9,29 $9,33 $9,38 $9,44 $9,51 $9,67 $9,80 $9,88 $9,98
$1,00
0,000
$10,0
Starting
Balance
s
$6,850,
000
$1,000,
000
$100,0
00
Page 8
Appendix
000
Liabilities
and Capital
0,571 4,508 2,461 4,877 8,511 6,834 0,092 0,974 2,084 9,240 3,016
89,11
4
Nov
Dec
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
$41,4
47
$1,000, $1,00
000 0,000
$4,000, $4,02
000 7,000
$42,5
00
$1,00
0,000
$4,05
5,350
$43,6
09
$1,00
0,000
$4,08
5,118
$38,0
10
$1,00
0,000
$4,11
6,373
$39,2
39
$1,00
0,000
$4,14
9,192
$40,5
33
$1,00
0,000
$4,18
3,651
$41,8
95
$1,00
0,000
$4,21
9,834
$135,
759
$1,00
0,000
$4,25
7,825
$194,
457
$1,00
0,000
$4,29
7,716
$203,
527
$1,00
0,000
$4,33
9,601
$207,
518
$1,00
0,000
$4,38
3,581
$216,
962
$1,00
0,000
$4,42
9,760
$5,000, $5,06 $5,09 $5,12 $5,15 $5,18 $5,22 $5,26 $5,39 $5,49 $5,54 $5,59
000 8,447 7,850 8,727 4,384 8,431 4,184 1,729 3,584 2,173 3,128 1,099
$5,64
6,722
Long-term
Liabilities
Total
Liabilities
$2,000,
000
$7,000,
000
$2,00
0,000
$7,12
8,727
$2,00
0,000
$7,15
4,384
$2,00
0,000
$7,18
8,431
$2,00
0,000
$7,22
4,184
$2,00
0,000
$7,26
1,729
$2,00
0,000
$7,39
3,584
$2,00
0,000
$7,49
2,173
$2,00
0,000
$7,54
3,128
$2,00
0,000
$7,59
1,099
$2,00
0,000
$7,64
6,722
Paid-in
Capital
Retained
Earnings
Earnings
$2,20
0,000
($50,
000)
$30,4
94
$2,18
0,494
$9,33
4,877
$2,20
0,000
($50,
000)
$50,0
81
$2,20
0,081
$9,38
8,511
$2,20
0,000
($50,
000)
$72,6
50
$2,22
2,650
$9,44
6,834
$2,20
0,000
($50,
000)
$98,3
64
$2,24
8,364
$9,51
0,092
$2,20
0,000
($50,
000)
$127,
391
$2,27
7,391
$9,67
0,974
$2,20
0,000
($50,
000)
$159,
911
$2,30
9,911
$9,80
2,084
$2,20
0,000
($50,
000)
$196,
112
$2,34
6,112
$9,88
9,240
$2,20
0,000
($50,
000)
$241,
917
$2,39
1,917
$9,98
3,016
$2,20
0,000
($50,
000)
$292,
392
$2,44
2,392
$10,0
89,11
4
Current
Liabilities
Accounts
Payable
Current
Borrowing
Other
Current
Liabilities
Subtotal
Current
Liabilities
Total
Capital
Total
Liabilities
and Capital
$0
$2,00
0,000
$7,06
8,447
$2,00
0,000
$7,09
7,850
Page 9
Appendix
Net Worth
$1,950, $2,15 $2,15 $2,16 $2,18 $2,20 $2,22 $2,24 $2,27 $2,30 $2,34 $2,39
000 2,123 6,657 3,735 0,494 0,081 2,650 8,364 7,391 9,911 6,112 1,917
$2,44
2,392
Page 10