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SAMPLE COMPANY BUSINESS PLAN; 03/07/2015

ASSUMPTIONS:

YEAR ENDED NOVEMBER 30


1994
1995
1996
1997
1998
1999
---------------- ---------------- ---------------- -------------- -------------- -------------INFLATION RATE
0
5.0%
5.0%
5.0%
5.0%
PRICE INCREASE
0
5.0%
5.0%
5.0%
5.0%
REAL SALES GROWTH
0
5.0%
5.0%
5.0%
5.0%
# MONTHS OPERATIO
12
12
12
12
12
# EMPLOYEES
4
4
4
4
4
UNDEPRECIATED CAPITAL COST (beginning of year):
LEASEHOLDS
0
0
0
0
0
0
DEPRECIATION RATE
0
0
0
0
0
0
EQUIPMENT
0
0
0
0
0
0
DEPRECIATION RATE
20.0%
20.0%
20.0%
20.0%
20.0%
20.0%
LONG TERM DEBT (beginning of year)
BANK
5,000
3,500
2,000
0
0
0
INTEREST RATE
BANK
9.0%
9.0%
9.0%
0.0%
0.0%
DEFERRED GOVT. ASST
0
0
0
0
0
AMORTIZATION
0
0
0
0
0
REINVESTMENT IN FIXED ASSETS EQUAL TO $0 PER YEAR STARTING DECEMBER 1, 1994
::
REVENUE AND EXPENSE PROJECTIONS
1994
1995
1996
1997
1998
COST DRIVER:
REVENUE
---------------- ---------------- ---------------- -------------- -------------- -------------Sales
$253,125
278,438
306,281 336,909 370,600
Cost of Goods Sold
GROSS PROFIT
PERCENTAGE
EXPENSES
Wages & benefits
Mgmt. salaries
Advertising
Auto/vehicle
Bad debts
Depreciation
Amortization
Equipment rent
Freight & Delivery
Garbage
Insurance
Interest on LTD
Office Supplies
Parking
Professional fees
Rent
Repairs & maint.
Taxes & licences
Telephone & fax
Utilities
Other
TOTAL EXPENSES

-95,934
-105,528
-116,081 -127,689 -140,458 sales
---------------- ---------------- ---------------- -------------- -------------157,191
172,910
190,201 209,221 230,143
---------------- ---------------- ---------------- -------------- -------------62.1%
62.1%
62.1%
62.1%
62.1%

60,000
66,000
72,600
79,860
87,846
24,000
26,400
29,040
31,944
35,138
900
945
992
1,042
1,094
1,728
1,814
1,905
2,000
2,100
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
900
945
992
1,042
1,094
900
945
992
1,042
1,094
1,296
1,361
1,429
1,500
1,575
450
300
150
0
0
600
630
662
695
729
672
706
741
778
817
8,400
8,820
9,261
9,724
10,210
18,225
20,048
22,052
24,257
26,683
1,200
1,260
1,323
1,389
1,459
900
945
992
1,042
1,094
1,200
1,260
1,323
1,389
1,459
25,500
26,775
28,114
29,519
30,995
1,200
1,260
1,323
1,389
1,459
---------------- ---------------- ---------------- -------------- -------------148,071
160,413
173,891 188,613 204,847

filename: SAMPLECO.wk4

sales
sales
inflation
inflation
inflation
schedule
schedule
inflation
inflation
inflation
inflation
schedule
inflation
inflation
inflation
sales
inflation
inflation
inflation
inflation
inflation

SAMPLE COMPANY BUSINESS PLAN; 03/07/2015


---------------- ---------------- ---------------- -------------- -------------9,120
12,496
16,309
20,608
25,296
2,280
3,124
4,077
5,152
6,324
---------------- ---------------- ---------------- -------------- -------------NET INCOME FOR YEA
6,840
9,372
12,232
15,456
18,972
SURPLUS, OPENING
0
6,840
16,212
28,444
43,900
---------------- ---------------- ---------------- -------------- -------------INCOME BEFORE TAXE
INCOME TAX @ 25%

SURPLUS, CLOSING

6,840
16,212
28,444
43,900
62,872
======= ======= ======= ====== ======

::
PROFORMA BALANCE SHEETS AS AT NOVEMBER 30
1994
1995
1996
1997
1998
---------------- ---------------- ---------------- -------------- -------------ASSETS
Cash
Accounts receivable
Inventory

Fixed Assets

TOTAL ASSETS

$10,220
$18,686
$29,596 $45,824 $66,730
0
0
0
0
0
5,000
5,500
6,050
6,655
7,321
---------------- ---------------- ---------------- -------------- -------------15,220
24,186
35,646
52,479
74,050
0
0
0
0
0
---------------- ---------------- ---------------- -------------- -------------$15,220
$24,186
$35,646 $52,479 $74,050
======= ======= ======= ====== ======

LIABILITIES
Accounts Payable
Income tax payable
Current Portion LTD

Long Term Debt (LTD)


Bank loan
Deferred Govt Asst.

2,500
2,750
3,025
3,328
3,660
2,280
3,124
4,077
5,152
6,324
1,500
2,000
0
0
0
---------------- ---------------- ---------------- -------------- -------------6,280
7,874
7,102
8,479
9,984
2,000
0
0
0
0
0
0
0
0
1,094
---------------- ---------------- ---------------- -------------- --------------

TOTAL LIABILITIES

8,280
7,874
7,102
8,479
11,078
---------------- ---------------- ---------------- -------------- -------------SHAREHOLDERS' EQUITY
Equity
Surplus (Deficit)
TOTAL EQUITY

TOTAL LIAB & EQUITY

100
100
100
100
100
6,840
16,212
28,444
43,900
62,872
---------------- ---------------- ---------------- -------------- -------------6,940
16,312
28,544
44,000
62,972
---------------- ---------------- ---------------- -------------- -------------$15,220
$24,186
$35,646 $52,479 $74,050
======= ======= ======= ====== ======

::
CASH FLOW FORECAST - YEAR ENDED NOVEMBER 30, 1994
DECEMBER JANUARY
FEBRUARY
MARCH
APRIL
MAY
JUNE
JULY
AUGUST SEPTEMBER OCTOBER NOVEMBER
TOTAL
NET RECEIPTS
---------------- ---------------- ---------------- -------------- -------------- -------------- -------------- -------------- -------------- ---------------- ---------------- ---------------- --------------

filename: SAMPLECO.wk4

SAMPLE COMPANY BUSINESS PLAN; 03/07/2015


Sales (revenue) - a
Sales - b
Cost of Goods Sold
Capital contribution
ABDP contribution
Bank loan proceeds

$17,150
$11,813
$9,800 $12,206 $11,813 $13,563 $17,063 $20,344 $20,344
$15,750
$13,563
$13,781 $177,188
7,350
5,063
4,200
5,231
5,063
5,813
7,313
8,719
8,719
6,750
5,813
5,906
75,938
-9,286
-6,396
-5,306
-6,609
-6,396
-7,343
-9,238
-11,015
-11,015
-8,528
-7,343
-7,462
-95,934
0
0
0
0
5,000
5,000
---------------- ---------------- ---------------- -------------- -------------- -------------- -------------- -------------- -------------- ---------------- ---------------- ---------------- --------------

TOTAL RECEIPTS

20,215
10,479
8,694
10,829
10,479
12,032
15,137
18,048
18,048
13,973
12,032
12,226 162,191
---------------- ---------------- ---------------- -------------- -------------- -------------- -------------- -------------- -------------- ---------------- ---------------- ---------------- --------------

EXPENDITURES
Wages & benefits
Mgmt. salaries
Advertising
Auto/vehicle
Bad debts
Equipment rent
Freight & Delivery
Garbage
Insurance
Interest on LTD
Office Supplies
Parking
Professional fees
Rent
Repairs & maint.
Taxes & licences
Telephone & fax
Utilities
Miscellaneous
Inventory purchase
Debt Repayment

TOTAL EXPENSES

5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
60,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
24,000
75
75
75
75
75
75
75
75
75
75
75
75
900
144
144
144
144
144
144
144
144
144
144
144
144
1,728
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
75
75
75
75
75
75
75
75
75
75
75
75
900
75
75
75
75
75
75
75
75
75
75
75
75
900
108
108
108
108
108
108
108
108
108
108
108
108
1,296
38
38
38
38
38
38
38
38
38
38
38
38
450
50
50
50
50
50
50
50
50
50
50
50
50
600
56
56
56
56
56
56
56
56
56
56
56
56
672
700
700
700
700
700
700
700
700
700
700
700
700
8,400
1,764
1,215
1,008
1,256
1,215
1,395
1,755
2,093
2,093
1,620
1,395
1,418
18,225
100
100
100
100
100
100
100
100
100
100
100
100
1,200
75
75
75
75
75
75
75
75
75
75
75
75
900
100
100
100
100
100
100
100
100
100
100
100
100
1,200
2,125
2,125
2,125
2,125
2,125
2,125
2,125
2,125
2,125
2,125
2,125
2,125
25,500
100
100
100
100
100
100
100
100
100
100
100
100
1,200
5,000
0
0
0
0
0
0
0
0
0
0
0
5,000
139
139
139
139
139
139
139
139
139
139
139
139
1,667
---------------- ---------------- ---------------- -------------- -------------- -------------- -------------- -------------- -------------- ---------------- ---------------- ---------------- -------------17,723
12,174
11,967
12,215
12,174
12,354
12,714
13,052
13,052
12,579
12,354
12,377 154,738
---------------- ---------------- ---------------- -------------- -------------- -------------- -------------- -------------- -------------- ---------------- ---------------- ---------------- --------------

NET CASH FLOW


CASH, OPENING
CASH, CLOSING

2,491

-1,695

-3,273

-1,386

-1,695

2,422

4,996

4,996

1,393

-323

-151

7,453

0
2,491
796
-2,477
-3,863
-5,559
-5,881
-3,459
1,537
6,533
7,926
7,604
0
---------------- ---------------- ---------------- -------------- -------------- -------------- -------------- -------------- -------------- ---------------- ---------------- ---------------- -------------$2,491
$796
-$2,477
-$3,863
-$5,559
-$5,881
-$3,459
$1,537
$6,533
$7,926
$7,604
$7,453
$7,453
======= ======= ======= ====== ====== ====== ====== ====== ====== ======= ======= ======= ======

::
RATIO ANALYSIS:
1994
1995
1996
1997
1998
---------------- ---------------- ---------------- -------------- -------------RETURN ON INVESTME

6839.7%

135.1%

75.0%

54.1%

43.1%

NET INCOME/REVENUE

4.4%

5.4%

6.4%

7.4%

8.2%

3.1

5.0

6.2

7.4

ESTIMATED MARKET PENETRATION:

CURRENT RATIO :1

-323

2.4

filename: SAMPLECO.wk4

SAMPLE COMPANY BUSINESS PLAN; 03/07/2015


DEBT/EQUITY

:1

1.2

filename: SAMPLECO.wk4

0.5

0.2

0.2

0.2