Professional Documents
Culture Documents
Table of Contents
Page 2
Water Cube
Chart: Highlights
Highlights
100,000
80,000
Sales
60,000
Gross Margin
Net Profit
40,000
20,000
0
Year 1
Year 2
Year 3
Year 4
Year 5
1.1 Objectives
The Water Cube is a business that envelopes fine dining of excellent sea food taste and the unique
sensation of the underwater world. Our mission is not only to have great tasting food, but have
efficient and friendly services. Our dining environment is not only welcoming and sophisticated, it is
unique in design with the dining space placed inside of a giant aquarium, the first one of this kind to
be built in our country. We concentrate on customer satisfaction and quality food that is always fresh
and specially selected. We will not judge a customer on class or dress, but we expect everyone to be
well-mannered. We want The Water Cube restaurant to be a place where people can enjoy a good
dinner and meet new friends in our subaqatic world.
Page 1
Water Cube
Start-up
Requirements
Start-up Expenses
Advertising
Legal
Insurance
Building construction plan
5,000
500
100
10,000
Page 2
Water Cube
Market study
Solicitor
Other
Total Start-up Expenses
100
400
1,000
17,100
Start-up Assets
Cash Required
Other Current Assets
Long-term Assets
Total Assets
48,000
17,000
146,000
223,000
Total Requirements
240,100
Chart: Start-up
Start-up
240,000
210,000
180,000
150,000
120,000
90,000
60,000
30,000
0
Expenses
Assets
Investment
Loans
3.0 Services
Page 3
Water Cube
Market Analysis
Year 1
Potential
Customers
Segment Name
Segment Name
Other
Total
Year 2
Year 3
Year 4
Year 5
Growth
0%
0%
0%
0.00%
CAGR
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0.00%
0.00%
0.00%
0.00%
Segment Name
Segment Name
Other
Page 4
Water Cube
development (inflation, interest rate) is compulsory that an accurate analysis and an effective
market strategy are made. Our policy regarding the marketing and our business promotion
stresses on the uniqueness of the restaurant. Our managerial team must create a market
strategy consisting in methods and specific factors to comply with each stage of the restaurant.
Therefore, in the opening day the restaurant will invite the reputed people of the town such as
the mayor, the prefects and other affluent people and will establish an effective advertising
system:
Visiting cards sent to other firms, commercial societies, public or cultural institutions
Leaflets given out in crowded public areas such as parks
Radio commercials (on local posts at first)
Advertising panels
In spring and summer there will be more intense publicity as the market segment will extend
The opening date will be wisely chosen. It is estimated that the perfect period for inaugurating
the restaurant is the first trimester of the year (the end of December the beginning of March)
since it may come as a gift on the occasion of some holidays such as: Christmas, New year
arrival, Valentines day or 8 March.
The costs of the dishes will depend on the costs offered by the competitors and the differences
could be seen in chefs special demonstrating the distinctive quality of the products and
services.
4.3 Service Business Analysis
Page 5
Water Cube
found on our hard-copy menus, and in various spots in the business plan. Our managers will
maintain the website. As the website rolls out future development such as
restaurant newsletters and downloadable market research reports, a technical resource may
need to be contracted to build the trackable download and the newsletter capabilities. We will
also look into pre-packaged solutions through Inmotion and other Web hosting resources.
The following SWOT analysis captures the key strengths and weaknesses within
the company, and describes the opportunities and threats facing Interior Views.
6.1.1 Strengths
1. Knowledgeable and friendly staff. Our staff is both knowledgeable and
eager to please.
2. Up-scale ambiance. When you walk into Atlantida you will feel like beeing underwater. It
is a verry pleasant sensation, espacially if you are a sea lover.
3. Price-atmosphere-service quality ratio. Our services are of a verry high quality, and the
prices are the best.
4. Good locatin. Atlantida will be situated near town center, and it will be accesible to
everyone.
5. Project idear. It is a revolutinary concept that can help you to discover the fascinating
view of underwater.
6.1.2 Weaknesses
Concurence. There are many different restaurants in this area.
6.1.3 Opportunities
1.Sunny days. When the weather is nice, we will open the ceiling for o more spectacular view.
2. Summer time. In this seaseon, people tend to go to a nice and chill place and we are the
answer.
6.1.4 Threats
1. Low tourism rate. The tourism in this area is not verry well developed.
2. Population income. The population's low budget can be a big threat for our sales.
6.2 Competitive Edge
Clearly, our competitive edge is the customer service experience and approach that our
management team will bring to the table. Our smiling, unassuming and good natured approach
to all of our customers is evident, and highly appreciated. Our recipes are delicious, and the
portions are large. The foods are fresh and satisfying, and the drinks are fulfilling and
refreshing.
Page 6
Water Cube
Sales Forecast
Sales
Fast-food
Meal
Dinner
Tourist guide
Total Sales
Direct Cost of Sales
Fast-food
Meal
Dinner
Subtotal Direct Cost of
Sales
Year 1
Year 2
Year 3
Year 4
Year 5
4,440
14,481
22,054
46,124
87,099
4,500
18,000
30,400
40,100
93,000
4,510
20,100
36,200
39,000
99,810
4,580
22,000
41,540
38,500
106,620
4,600
22,500
44,100
38,000
109,200
Year 1
2,596
5,181
7,138
14,914
Year 2
2,700
5,500
8,000
16,200
Year 3
2,800
5,800
9,900
18,500
Year 4
2,850
6,100
11,000
19,950
Year 5
2,900
6,450
12,000
21,350
Page 7
Water Cube
Sales Monthly
11,000
10,000
9,000
8,000
Fast-food
7,000
Meal
6,000
5,000
Dinner
4,000
Tourist guide
3,000
2,000
1,000
0
Month 1
Month 3
Month 5
Month 7
Month 9
Month 11
Month 2
Month 4
Month 6
Month 8
Month 10 Month 12
Sales by Year
110,000
100,000
90,000
80,000
Fast-food
70,000
Meal
60,000
Dinner
50,000
Tourist guide
40,000
30,000
20,000
10,000
0
Year 1
Year 2
Year 3
Year 4
Year 5
6.5 Milestones
The following table lists important program milestones, with dates and managers in charge, and
budgets for each. The milestone schedule indicates our emphasis on planning for
implementation.
Page 8
Water Cube
Each function is timed to coincide with the proper execution and time needed to complete each
task. Each manager has specific duties assigned specifically to his area of expertise. The end of
the milestone table also shows the Grand opening and the beginning of the first year marketing
plan.
Table: Milestones
Milestones
Milestone
Busness plan
Secure funding
Making the construction
plan
Building the parking lot
Building the restaurant
Marketing plans
Start Date
4/1/2011
4/15/2011
5/1/2011
End Date
4/15/2011
4/30/2011
5/15/2011
Budget
1,000
1,000
10,000
Manager
Berea Stefan
Berea Stefan
Berea Stefan
Department
Management
Management
Management
5/15/2011
5/15/2011
6/15/2011
5/30/2011
6/30/2011
7/30/2011
14,000
70,000
2,000
Construction
Contruction
Marketing
6/30/2011
8/15/2011
1,000
7/10/2011
7/20/2011
1,000
Cancel Radu
Cancel Radu
Budau
Alexandru
Budau
Alexandru
Cancel Radu
7/1/2011
7/1/2011
7/15/2011
8/1/2011
7/10/2011
7/15/2011
7/30/2011
8/15/2011
15,000
100
100
1,500
Cancel Radu
Berea Stefan
Berea Stefan
Budau
Alexandru
Design
Management
Management
Marketing
Totals
Advertising
Design
116,700
Page 9
Water Cube
Chart: Milestones
Milestones
Busness plan
Waiter courses
Apr `11
May
Jun
Jul
Aug
Personnel Plan
Manager
Cleaner
Fish keeper
Manager
Manager
Waiter
Waiter
Waiter
Year 1
3,600
1,800
5,400
3,600
3,600
2,520
2,520
2,520
Year 2
3,600
1,800
5,200
3,600
3,600
2,520
2,520
2,520
Year 3
3,600
1,800
5,200
3,600
3,600
2,520
2,520
2,520
Year 4
3,600
1,800
5,200
3,600
3,600
2,520
2,520
2,520
Year 5
3,600
1,800
5,200
3,600
3,600
2,520
2,520
2,520
Page 10
Water Cube
Waiter
Waiter
Chef
Chef
Total People
2,520
2,520
3,720
3,720
13
2,520
2,520
3,720
3,720
13
2,520
2,520
3,720
3,720
13
2,520
2,520
3,720
3,720
13
2,520
2,520
3,720
3,720
13
Total Payroll
38,040
38,040
38,040
38,040
38,040
Start-up Funding
Start-up Expenses to Fund
Start-up Assets to Fund
Total Funding Required
17,100
223,000
240,100
Assets
Non-cash Assets from Start-up
Cash Requirements from Start-up
Additional Cash Raised
Cash Balance on Starting Date
Total Assets
175,000
48,000
20,900
68,900
243,900
Water Cube
Liabilities
Current Borrowing
Long-term Liabilities
Accounts Payable (Outstanding
Bills)
Other Current Liabilities (interestfree)
Total Liabilities
48,000
200,000
3,000
0
251,000
Capital
Planned Investment
Owner
Investor
Additional Investment Requirement
Total Planned Investment
10,000
0
0
10,000
(17,100)
(7,100)
243,900
Total Funding
261,000
Break-even Analysis
Monthly Revenue Break-even
6,605
Page 12
Water Cube
Assumptions:
Average Percent Variable Cost
Estimated Monthly Fixed Cost
17%
5,474
Break-even Analysis
4,000
3,000
2,000
1,000
0
(1,000)
(2,000)
(3,000)
(4,000)
(5,000)
0
2,000
1,000
4,000
3,000
6,000
5,000
8,000
7,000
9,000
10,000
11,000
Year 1
87,099
14,914
12,000
26,914
Year 2
93,000
16,200
12,000
28,200
Year 3
99,810
18,500
12,000
30,500
Year 4
106,620
19,950
12,000
31,950
Year 5
109,200
21,350
12,000
33,350
Gross Margin
Gross Margin %
60,185
69.10%
64,800
69.68%
69,310
69.44%
74,670
70.03%
75,850
69.46%
Expenses
Payroll
Marketing/Promotion
38,040
3,095
37,840
2,500
37,840
2,000
37,840
1,500
37,840
1,000
Page 13
Water Cube
Depreciation
Utilities
Insurance
Payroll Taxes
3,600
19,019
666
1,266
3,700
20,000
670
1,280
3,800
20,000
678
1,290
3,900
21,000
690
1,300
4,000
21,500
700
1,310
65,686
65,990
65,608
66,230
66,350
(5,501)
(1,190)
3,702
8,440
9,500
(1,901)
2,261
0
2,510
1,625
0
7,502
1,375
0
12,340
1,125
0
13,500
875
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
(7,762)
-8.91%
0
(2,815)
-3.03%
0
2,327
2.33%
0
7,315
6.86%
0
8,625
7.90%
Other Income
Other Income Account Name
Other Income Account Name
Total Other Income
Other Expense
Other Expense Account
Name
Other Expense Account
Name
Total Other Expense
Net Other Income
Net Profit
Net Profit/Sales
Page 14
Water Cube
Profit Monthly
2,000
1,000
(1,000)
(2,000)
(3,000)
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
10,000
8,000
6,000
4,000
2,000
0
(2,000)
(4,000)
(6,000)
Year 1
Year 2
Year 3
Year 4
Year 5
Page 15
Water Cube
Year 2
Year 3
Year 4
Year 5
Page 16
Water Cube
Year 2
Year 3
Year 4
Year 5
87,099
87,099
93,000
93,000
99,810
99,810
106,620
106,620
109,200
109,200
20,904
22,320
23,954
25,589
26,208
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
108,003
0
0
115,320
0
0
123,764
0
0
132,209
0
0
135,408
Year 1
Year 2
Year 3
Year 4
Year 5
38,040
41,259
79,299
37,840
58,489
80,329
37,840
57,203
80,043
37,840
57,647
80,487
37,840
59,073
80,913
17,491
18,320
19,954
21,589
23,008
48,000
24,996
25,000
25,000
25,000
25,000
Cash Received
Cash from Operations
Cash Sales
Subtotal Cash from
Operations
Additional Cash Received
Non Operating (Other)
Income
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
Non Operating (Other)
Expense
Sales Tax, VAT, HST/GST
Paid Out
Principal Repayment of
Current Borrowing
Other Liabilities Principal
Repayment
Long-term Liabilities
Principal Repayment
Page 17
Water Cube
0
0
169,785
0
0
123,649
0
0
123,997
0
0
125,076
0
0
128,921
(61,783)
7,117
(8,329)
(1,211)
0,233
(0,978)
7,867
8.845
7,513
16.358
Chart: Cash
Cash
60,000
50,000
40,000
30,000
Cash Balance
20,000
10,000
0
Month 1
Month 3
Month 5
Month 7
Month 9
Month 11
Month 2
Month 4
Month 6
Month 8
Month 10 Month 12
Year 2
Year 3
Year 4
Year 5
7,117
1,586
17,000
(17,211)
6,082
17,000
(33,444)
7,302
17,000
(43,311)
7,436
17,000
(52,824)
7,897
17,000
Assets
Current Assets
Cash
Inventory
Other Current Assets
Page 18
Water Cube
25,703
5,871
(9,142)
(18,875)
(27,927)
146,000
3,600
146,000
7,300
146,000
11,100
146,000
15,000
146,000
19,000
142,400
168,103
138,700
144,571
134,900
125,758
131,000
112,125
127,000
99,073
Year 1
Year 2
Year 3
Year 4
Year 5
Current Liabilities
Accounts Payable
Current Borrowing
Other Current Liabilities
Subtotal Current
Liabilities
4,548
0
3,413
7,961
4,830
0
7,413
12,244
4,690
0
11,414
16,104
4,742
0
15,413
20,156
4,865
0
18,613
23,479
Long-term Liabilities
Total Liabilities
175,004
182,965
150,004
162,248
125,004
141,108
100,004
120,160
75,004
98,483
Paid-in Capital
Retained Earnings
Earnings
Total Capital
Total Liabilities and
Capital
10,000
(17,100)
(7,762)
(14,862)
168,103
10,000
(24,862)
(2,815)
(17,677)
144,571
10,000
(27,677)
2,327
(15,350)
125,758
10,000
(25,350)
7,315
(8,035)
112,125
10,000
(18,035)
8,625
590
99,073
Net Worth
(14,862)
(17,677)
(15,350)
(8,035)
590
Long-term Assets
Long-term Assets
Accumulated
Depreciation
Total Long-term Assets
Total Assets
Table: Ratios
Ratio Analysis
Sales Growth
Percent of Total Assets
Inventory
Other Current Assets
Total Current Assets
Long-term Assets
Year 1
Year 2
Year 3
Year 4
Year 5
n.a.
6.78%
7.32%
6.82%
2.42%
Industry
Profile
1.65%
0.94%
10.11%
15.29%
84.71%
4.21%
11.76%
4.06%
95.94%
5.81%
13.52%
-7.27%
107.27%
6.63%
15.16%
-16.83%
116.83%
7.97%
17.16%
-28.19%
128.19%
3.00%
51.34%
61.24%
38.76%
Page 19
Water Cube
Total Assets
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
Current Liabilities
Long-term Liabilities
Total Liabilities
Net Worth
4.74%
104.11%
108.84%
-8.84%
8.47%
103.76%
112.23%
-12.23%
12.81%
99.40%
112.21%
-12.21%
17.98%
89.19%
107.17%
-7.17%
23.70%
75.71%
99.40%
0.60%
23.09%
45.86%
68.95%
31.05%
100.00%
69.10%
78.01%
100.00%
69.68%
72.70%
100.00%
69.44%
67.11%
100.00%
70.03%
63.17%
100.00%
69.46%
61.56%
100.00%
61.00%
23.29%
3.55%
-6.32%
2.69%
-1.28%
2.00%
3.71%
1.41%
7.92%
0.92%
8.70%
2.32%
8.49%
3.23
3.03
108.84%
0.48
-0.02
112.23%
-0.57
-1.02
112.21%
-0.94
-1.31
107.17%
-1.19
-1.53
99.40%
0.97
0.84
68.95%
52.23%
15.93%
-15.16%
-91.04%
1461.72%
48.38%
-4.62%
-1.95%
1.85%
6.52%
8.71%
15.02%
Year 1
-8.91%
0.00%
Year 2
-3.03%
0.00%
Year 3
2.33%
0.00%
Year 4
6.86%
0.00%
Year 5
7.90%
1461.72%
n.a
n.a
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
Net Profit Margin
Return on Equity
Activity Ratios
Inventory Turnover
Accounts Payable
Turnover
Payment Days
Total Asset Turnover
2.89
9.41
4.23
12.17
2.76
12.17
2.71
12.17
2.78
12.17
n.a
n.a
29
0.52
29
0.64
30
0.79
30
0.95
30
1.10
n.a
n.a
Debt Ratios
Debt to Net Worth
Current Liab. to Liab.
0.00
0.04
0.00
0.08
0.00
0.11
0.00
0.17
166.90
0.24
n.a
n.a
17,742
-2.43
(6,373)
-0.73
(25,246)
2.69
(39,031)
7.50
(51,406)
10.86
n.a
n.a
1.93
5%
1.55
8%
1.26
13%
1.05
18%
0.91
24%
n.a
n.a
Liquidity Ratios
Net Working Capital
Interest Coverage
Additional Ratios
Assets to Sales
Current Debt/Total
Assets
Page 20
Water Cube
Acid Test
Sales/Net Worth
Dividend Payout
3.03
0.00
0.00
-0.02
0.00
0.00
-1.02
0.00
0.00
-1.31
0.00
0.00
-1.53
185.07
0.00
n.a
n.a
n.a
Page 21
Appendix
Table: Sales Forecast
Sales Forecast
Sales
Fast-food
Meal
Dinner
Tourist guide
Total Sales
Direct Cost of Sales
Fast-food
Meal
Dinner
Subtotal Direct Cost of
Sales
Month 1
Month 2
Month 3
Month 4
Month 5
Month 6
Month 7
Month 8
Month 9
Month
10
Month
11
Month
12
426
808
1,466
1,600
4,300
315
658
1,438
2,795
5,206
247
466
1,315
3,014
5,042
274
562
1,370
3,014
5,220
315
767
1,425
3,178
5,685
356
1,068
1,534
3,329
6,287
383
1,288
1,890
3,603
7,164
384
1,548
2,055
4,671
8,658
425
1,630
2,205
4,945
9,205
425
1,740
2,384
5,137
9,686
452
1,959
2,479
5,315
10,205
438
1,986
2,493
5,523
10,440
Month 1
Month 2
Month 3
Month 4
Month 5
Month 6
Month 7
Month 8
Month 9
194
383
464
1,041
198
398
482
1,078
202
400
495
1,097
206
398
529
1,133
210
411
527
1,148
214
426
588
1,228
218
407
610
1,235
220
430
642
1,292
226
466
662
1,354
Month
10
231
479
698
1,408
Month
11
236
489
715
1,440
Month
12
241
494
726
1,461
Page 1
Appendix
Table: Personnel
Personnel Plan
Manager
Cleaner
Fish keeper
Manager
Manager
Waiter
Waiter
Waiter
Waiter
Waiter
Chef
Chef
Total People
Total Payroll
Month 1
Month 2
Month 3
Month 4
Month 5
Month 6
Month 7
Month 8
Month 9
300
150
450
300
300
210
210
210
210
210
310
310
13
Month
10
300
150
450
300
300
210
210
210
210
210
310
310
13
Month
11
300
150
450
300
300
210
210
210
210
210
310
310
13
Month
12
300
150
450
300
300
210
210
210
210
210
310
310
13
300
150
450
300
300
210
210
210
210
210
310
310
13
300
150
450
300
300
210
210
210
210
210
310
310
13
300
150
450
300
300
210
210
210
210
210
310
310
13
300
150
450
300
300
210
210
210
210
210
310
310
13
300
150
450
300
300
210
210
210
210
210
310
310
13
300
150
450
300
300
210
210
210
210
210
310
310
13
300
150
450
300
300
210
210
210
210
210
310
310
13
300
150
450
300
300
210
210
210
210
210
310
310
13
3,170
3,170
3,170
3,170
3,170
3,170
3,170
3,170
3,170
3,170
3,170
3,170
Page 2
Appendix
Table: Profit and Loss
Month 1
4,300
1,041
1,000
2,041
Month 2
5,206
1,078
1,000
2,078
Month 3
5,042
1,097
1,000
2,097
Month 4
5,220
1,133
1,000
2,133
Month 5
5,685
1,148
1,000
2,148
Month 6
6,287
1,228
1,000
2,228
Month 7
7,164
1,235
1,000
2,235
Month 8
8,658
1,292
1,000
2,292
Month 9
9,205
1,354
1,000
2,354
Month 10
9,686
1,408
1,000
2,408
Month 11
10,205
1,440
1,000
2,440
Month 12
10,440
1,461
1,000
2,461
Gross Margin
Gross Margin %
2,259
52.53%
3,128
60.08%
2,945
58.41%
3,087
59.14%
3,537
62.22%
4,059
64.56%
4,930
68.81%
6,367
73.53%
6,851
74.43%
7,278
75.14%
7,765
76.09%
7,979
76.43%
Expenses
Payroll
Marketing/Promotion
Depreciation
Utilities
Insurance
Payroll Taxes
3,170
300
300
1,500
50
100
3,170
285
300
1,515
51
101
3,170
284
300
1,530
52
102
3,170
280
300
1,545
53
103
3,170
279
300
1,560
54
104
3,170
273
300
1,576
55
105
3,170
256
300
1,592
56
106
3,170
243
300
1,608
57
107
3,170
235
300
1,624
58
108
3,170
227
300
1,640
59
109
3,170
219
300
1,656
60
110
3,170
214
300
1,673
61
111
5,420
5,422
5,438
5,451
5,467
5,479
5,480
5,485
5,495
5,505
5,515
5,529
(3,161)
(2,294)
(2,493)
(2,364)
(1,930)
(1,420)
(550)
882
1,356
1,773
2,250
2,450
(2,861)
231
0
(1,994)
223
0
(2,193)
215
0
(2,064)
208
0
(1,630)
200
0
(1,120)
192
0
(250)
185
0
1,182
177
0
1,656
169
0
2,073
161
0
2,550
154
0
2,750
146
0
Total Operating
Expenses
Profit Before Interest and
Taxes
EBITDA
Interest Expense
Taxes Incurred
1%
1%
Other Income
Other Income Account
Name
Other Income Account
Name
Total Other Income
Other Expense
Other Expense Account
Page 3
Appendix
Name
Other Expense Account
Name
Total Other Expense
Net Other Income
Net Profit
Net Profit/Sales
0
(3,392)
-78.88%
0
(2,517)
-48.35%
0
(2,709)
-53.73%
0
(2,572)
-49.27%
0
(2,130)
-37.47%
0
(1,612)
-25.63%
0
(735)
-10.26%
0
705
8.14%
0
1,187
12.90%
0
1,612
16.64%
0
2,097
20.55%
0
2,304
22.07%
Page 4
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
4,300
4,300
5,206
5,206
5,042
5,042
5,220
5,220
5,685
5,685
6,287
6,287
7,164
7,164
8,658
8,658
9,205
9,205
9,686
9,686
10,205
10,205
10,440
10,440
0
1,032
0
1,249
0
1,210
0
1,253
0
1,364
0
1,509
0
1,719
0
2,078
0
2,209
0
2,325
0
2,449
0
2,506
0
0
0
0
0
0
5,332
0
0
0
0
0
0
6,455
0
0
0
0
0
0
6,251
0
0
0
0
0
0
6,473
0
0
0
0
0
0
7,049
0
0
0
0
0
0
7,796
0
0
0
0
0
0
8,883
0
0
0
0
0
0
10,736
0
0
0
0
0
0
11,415
0
0
0
0
0
0
12,011
0
0
0
0
0
0
12,654
0
0
0
0
0
0
12,945
Month 1
Month 2
Month 3
Month 4
Month 5
Month 6
Month 7
Month 8
Month 9
Month 10
Month 11
Month 12
3,170
3,106
6,276
3,170
3,181
6,351
3,170
3,175
6,345
3,170
3,184
6,354
3,170
3,189
6,359
3,170
3,197
6,367
3,170
3,201
6,371
3,170
3,194
6,364
3,170
3,192
6,362
3,170
3,244
6,414
3,170
4,696
7,866
3,170
4,699
7,869
0
1,032
4,000
0
1,249
4,000
0
1,210
4,000
0
1,253
4,000
0
1,364
4,000
0
1,509
4,000
0
1,516
4,000
0
1,612
4,000
0
1,644
4,000
0
1,672
4,000
0
1,684
4,000
0
1,745
4,000
Cash Received
Cash from Operations
Cash Sales
Subtotal Cash from Operations
Additional Cash Received
Non Operating (Other) Income
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
24.00%
2,083
2,083
2,083
2,083
2,083
2,083
2,083
2,083
2,083
2,083
2,083
2,083
0
0
0
13,391
0
0
0
13,683
0
0
0
13,638
0
0
0
13,689
0
0
0
13,806
0
0
0
13,959
0
0
0
13,970
0
0
0
14,059
0
0
0
14,089
0
0
0
14,169
0
0
0
15,633
0
0
0
15,697
(8,059)
(7,228)
(7,387)
(7,217)
(6,757)
(6,163)
(5,087)
(3,323)
(2,674)
(2,158)
(2,979)
(2,751)
Page 5
Appendix
Cash Balance
60,841
53,613
46,226
39,010
32,253
26,090
21,003
17,680
15,006
12,848
9,869
7,117
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
68,900
12,000
17,000
97,900
60,841
10,959
17,000
88,800
53,613
9,881
17,000
80,494
46,226
8,784
17,000
72,010
39,010
7,651
17,000
63,661
32,253
6,503
17,000
55,756
26,090
5,275
17,000
48,365
21,003
4,040
17,000
42,044
17,680
2,749
17,000
37,429
15,006
1,395
17,000
33,401
12,848
1,487
17,000
31,335
9,869
1,547
17,000
28,416
7,117
1,586
17,000
25,703
146,000
0
146,000
243,900
146,000
300
145,700
234,500
146,000
600
145,400
225,894
146,000
900
145,100
217,110
146,000
1,200
144,800
208,461
146,000
1,500
144,500
200,256
146,000
1,800
144,200
192,565
146,000
2,100
143,900
185,944
146,000
2,400
143,600
181,029
146,000
2,700
143,300
176,701
146,000
3,000
143,000
174,335
146,000
3,300
142,700
171,116
146,000
3,600
142,400
168,103
Month 1
Month 2
Month 3
Month 4
Month 5
Month 6
Month 7
Month 8
Month 9
Month 10
Month 11
Month 12
3,000
48,000
0
51,000
3,075
44,000
0
47,075
3,069
40,000
0
43,069
3,077
36,000
0
39,077
3,082
32,000
0
35,082
3,090
28,000
0
31,090
3,095
24,000
0
27,095
3,088
20,000
203
23,291
3,085
16,000
669
19,755
3,088
12,000
1,235
16,322
4,540
8,000
1,887
14,427
4,542
4,000
2,653
11,194
4,548
0
3,413
7,961
Long-term Liabilities
Total Liabilities
200,000
251,000
197,917
244,992
195,834
238,903
193,751
232,828
191,668
226,750
189,585
220,675
187,502
214,597
185,419
208,710
183,336
203,091
181,253
197,575
179,170
193,597
177,087
188,281
175,004
182,965
Paid-in Capital
Retained Earnings
Earnings
Total Capital
Total Liabilities and Capital
10,000
(17,100)
0
(7,100)
243,900
10,000
(17,100)
(3,392)
(10,492)
234,500
10,000
(17,100)
(5,909)
(13,009)
225,894
10,000
(17,100)
(8,618)
(15,718)
217,110
10,000
(17,100)
(11,190)
(18,290)
208,461
10,000
(17,100)
(13,320)
(20,420)
200,256
10,000
(17,100)
(14,932)
(22,032)
192,565
10,000
(17,100)
(15,667)
(22,767)
185,944
10,000
(17,100)
(14,962)
(22,062)
181,029
10,000
(17,100)
(13,774)
(20,874)
176,701
10,000
(17,100)
(12,163)
(19,263)
174,335
10,000
(17,100)
(10,066)
(17,166)
171,116
10,000
(17,100)
(7,762)
(14,862)
168,103
(7,100)
(10,492)
(13,009)
(15,718)
(18,290)
(20,420)
(22,032)
(22,767)
(22,062)
(20,874)
(19,263)
(17,166)
(14,862)
Assets
Current Assets
Cash
Inventory
Other Current Assets
Total Current Assets
Long-term Assets
Long-term Assets
Accumulated Depreciation
Total Long-term Assets
Total Assets
Starting
Balances
Net Worth
Page 7