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The Business Plan Workbook for an Owner-Managed Business
Copyright © 2014 E Clark
Published by The Business Workbook
43 Glen Ave
Upton MA 01568
www.TheBusinessPlanWorkbook.com
All Rights Reserved. No part of this publication may be reproduced or utilized in any form or by any means, electronic or mechanical, including photocopying and microfilm, without permission in writing from the publisher.
“This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is sold with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought.”
© The Business Workbook 2014
&C&A
&LE L Clark&CPage &P&R&D

Table of Contents

Table of Contents
Contact Data
Sources and Uses of Funds Statement
Capital Equipment
Start-Up Expenses
Sales Estimates
Sales Est - 1 year - Use to estimate 3 Years of sales with seasonality top down method
Sales Est - 3 year - Use to estimate 1 Year of sales with seasonality top down method
Sales Est - by Product - Use to develop sales by products (or by product line) bottom up method
Sales Est - Use to LINK Sales Estimates to the Income Statement
Financial Statements
Income Statement Years 1, 2, 3
Cash-Flow Statement Years 1, 2, 3
Balance Sheet
Statement of Shareholders' Equity
Supplemental Financial Documents
Inventory
Operating Expenses
Rent
Utilities, elec
Sales, General and Admin
Accounting / Legal
Insurance
Auto Expenses
Operating Supplies
Repairs/ Maintenance
Wages/Salaries
Marketing - Promotional Expenses
Long-term Loan Repayment Schedule
Short-term Loan Repayment Schedule
Depreciation Schedule
Analysis Tools
Operating Ratios
Break Even Analysis
© The Business Workbook 2014

Contact Data

Date
Company Writer 7/1/14
Company Name Your Business Name
address 1 Main St Address
address 2
CSZ Yourtown USA C, S, Z
phone
email Contact Data
Use this worksheet to enter contact data
Business Principle 1
name Joe Small
address 1 West St Company Name and Date are LINKED to all worksheets
CSZ Yourtown USA
phone
email
Business Principle 2
name
address 1
address 2
CSZ
phone
email
Business Principle 3
name
address 1
address 2
CSZ
phone
email
Notes:
© The Business Workbook 2014
&A
&LE L Clark&CPage &P&R&D

Sources and Uses of Funds

Sources and Uses of Funds Statement Start Up 7/1/14 Sources and Uses of Funds Statement Year 1 12/31/99 Sources and Uses of Funds Statement Year 2 12/31/99 Sources and Uses of Funds Statement Year 3 12/31/99
Your Business Your Business Your Business Your Business
Main St Main St Main St Main St
Yourtown USA Start Up S & U Yourtown USA Start Up S & U Yourtown USA Start Up S & U Yourtown USA Start Up S & U
Sources $ 83,550.00 Equity Source of Funds LINKED Sources $ - 0 Equity Source of Funds LINKED Sources 2,000.00 Equity Source of Funds LINKED Sources 0 Equity Source of Funds LINKED
$ 20,000.00 Short-term (Line of Credit) from Start-up expenses $ 18,000.00 Short-term (Line of Credit) to the CF Statement $ 5,500.00 Short-term (Line of Credit) to the CF Statement $ 300.00 Short-term (Line of Credit) to the CF Statement
$ 200,000.00 Long-term loan on the CF Statement $ - 0 Long-term loan $ 500.00 Long-term loan $ 400.00 Long-term loan
$ 303,550.00 Total Amount $ 18,000.00 Total Amount $ 8,000.00 Total Amount $ 700.00 Total Amount
Purpose: Purpose: Purpose: Purpose:
Allocate Total funding USES by Allocate Total funding USES by Allocate Total funding USES by
by SOURCE by SOURCE by SOURCE
Allocate the USE of funds by
USE OF FUNDS SOURCE OF FUNDS by the correct SOURCE USE OF FUNDS SOURCE OF FUNDS Totals must match USE OF FUNDS SOURCE OF FUNDS Totals must match USE OF FUNDS SOURCE OF FUNDS Totals must match
Equity Short-Term Loan Long-Term Loan Total Total Equity Short-Term Loan Long-Term Loan Total Total Equity Short-Term Loan Long-Term Loan Total Total Equity Short-Term Loan Long-Term Loan Total Total
Capital Equipment 50,000 200,000 250,000 $ - 0 Cap Equip Capital Equipment - 0 $ - 0 Equity Capital Equipment 2,000 2,000 $ - 0 Equity Capital Equipment 400 400 $ - 0 Equity
One Time Start up Costs 14,900 14,900 $ - 0 One time One Time Start up Costs - 0 $ - 0 ST Loans One Time Start up Costs - 0 $ - 0 ST Loans One Time Start up Costs - 0 $ - 0 ST Loans
Misc Equipment 3,100 3,100 $ - 0 misc equip Misc Equipment - 0 $ - 0 LT Loans Misc Equipment - 0 $ - 0 LT Loans Misc Equipment - 0 $ - 0 LT Loans
Supplies and Expenses 15,550 15,550 $ - 0 S & E Supplies and Expenses 2,000 2,000 $ - 0 Total Supplies and Expenses - 0 $ - 0 Total Supplies and Expenses - 0 $ - 0 Total
Inventory 20,000 20,000 $ - 0 Inven Inventory 1,000 1,000 Inventory 3,500 3,500 Inventory 300 300
- 0 $ - 0 0 Operational Expenses 15,000 15,000 Operational Expenses 2,000 500 2,500 - 0
- 0 $ - 0 0 - 0 - 0 - 0
TOTAL $ 83,550 $ - 0 $ 20,000 $ 200,000 $ 303,550 TOTAL $ - 0 $ 18,000 $ - 0 $ 18,000 TOTAL $ 2,000 $ 5,500 $ 500 $ 8,000 TOTAL $ - 0 $ 300 $ 400 $ 700
Total amounts must match
Notes: Notes: Notes: Notes:
LINKED From LINKED From LINKED From LINKED From
Captial Equipment and Cash flow Statement Cash flow Statement Cash flow Statement
Start Up Expenses
LINKED to LINKED to LINKED to LINKED to
CF Statement
© The Business Workbook 2014 © The Business Workbook 2014 © The Business Workbook 2014 © The Business Workbook 2014
START-UP This is for Reference Year 1 This is for Reference Year 2 This is for Reference Year 3 This is for Reference
Total Uses of Funds should equal values from the appropriate sheet Total Uses of Funds should equal values from the appropriate sheet Total Uses of Funds should equal values from the appropriate sheet Total Uses of Funds should equal values from the appropriate sheet
Capital Equipment $ 250,000.00 Capital Equipment $ 60,000.00 Capital Equipment $ 120,000.00 Capital Equipment $ 179,999.00
One Time Start up Costs $ 14,900.00 One Time Start up Costs $ - 0 One Time Start up Costs $ - 0 One Time Start up Costs $ - 0
Misc Equipment $ 3,100.00 Misc Equipment $ - 0 Misc Equipment $ 70,000.00 Misc Equipment $ - 0
Supplies and Expenses $ 15,550.00 Supplies and Expenses $ 2,000.00 Supplies and Expenses $ 20,000.00 Supplies and Expenses $ - 0
Inventory $ 20,000.00 Inventory $ 1,000.00 Inventory $ 10,000.00 Inventory $ 300.00
0 $ - 0 Operational Expenses $ 15,000.00 Operational Expenses $ - 0 0 $ - 0
0 $ - 0 0 $ - 0 0 $ - 0 0 $ - 0
TOTAL TOTAL $ 78,000.00 TOTAL $ 220,000.00 TOTAL $ 180,299.00
$ 303,550.00
&A
&LE L Clark&CPage &P&R&D

Capital Equipment

Capital Equipment List START-UP 7/1/14 Capital Equipment List Purchases Year 1 Capital Equipment List Purchases Year 2 Capital Equipment List Purchases Year 3
Your Business Your Business Your Business Your Business
Main St Main St Main St Main St
Yourtown USA Yourtown USA Yourtown USA Yourtown USA
Total Capital Equipment: $ 250,000.00 Total Capital Equipment: $ 60,000.00 Total Capital Equipment: $ 120,000.00 Total Capital Equipment: $ 179,999.00
1 Machines 50,000.00 21 Machines 60,000.00 41 Machines 70,000.00 61 Machines 80,000.00
2 Equipment 80,000.00 22 42 Equipment 20,000.00 62 Equipment
3 Trucks (4) 120,000.00 23 43 Trucks 10,000.00 63 Trucks
4 24 44 64
5 25 45 65
6 26 46 66
7 27 47 67
8 28 48 68
9 29 49 69
10 30 50 70
11 31 51 71
12 32 52 72
13 33 53 73
14 34 54 74
15 35 55 75
16 36 56 76
17 37 57 77
18 38 58 78
19 39 59 79
20 40 60 20,000.00 80 99,999.00
Notes: Notes: Notes: Notes:
© E Clark 2014 © The Business Workbook 2014 © The Business Workbook 2014 © The Business Workbook 2014
Instructions For Use Instructions For Use Instructions For Use Instructions For Use
Enter: Insert Equipment List and costs for STRAT UP Enter: Insert Equipment List and costs for Year 1 Enter: Insert Equipment List and costs for Year Enter: Insert Equipment List and costs for Year 3
Capital Equipment START-UP is LINKED to the Capital Equipment Year 1 is LINKED to the reference area Capital Equipment Year 2 is LINKED to the reference area Capital Equipment Year 3 is LINKED to the reference area
the Sources & Uses Start-Up Start-up page at the bottom of the Sources & Uses Year 2 worksheet at the bottom of the Sources & Uses Year 2 worksheet at the bottom of the Sources & Uses Year 2 worksheet
allocate total between equity and LT loans
go to the Sources & Uses of Funds worksheet
and allocate total cost between Debt and Equity
&A
&LE L Clark&CPage &P&R&D

Start Up Expense

One Time Start up Costs and Expenses 7/1/14
Your Business
Main St
Yourtown USA
Total Amount: $ 53,550.00
One Time Start up Costs
1 Rent deposit 3,500.00
2 Telephone (deposit) 400.00
3 Utilities (deposits) 1,200.00 NOTE:
4 Rennovations (leashold) 5,000.00 5,000.00
5 Legal expenses 300.00 300.00 these start up
6 Accounting expenses 200.00 200.00 expesnes will not be
7 Opening expenses 1,200.00 1,200.00 accounted for on the
8 Promotional expenses 2,500.00 2,500.00 Balance Sheet
9 License and Permits 600.00 600.00
10 9,800.00 Start up expnses
11
12 This will result in a Day 1 Imbalance on the Balance Sheet.
13
14
15
$ 14,900.00
Misc Equipment
16 Heat guns 400.00
17 cutters 250.00
18 gloves 200.00
19 racks 750.00
20 gps equipment 800.00
21 two-way radios 400.00
22 cell phones 300.00
23
24
25
$ 3,100.00
Supplies and Expenses
26 tape 200.00
27 adhesives 350.00
28 inventory 15,000.00
29
30
31
32
33
34
35
$ 15,550.00
Inventory
36 Glass 20,000.00
37
38
39
40
$ 20,000.00
© The Business Workbook 2014
&A
&LE L Clark&CPage &P&R&D

Sales Est - 3 Years Top Down

Sales Estimate - 3 Years Estimate
Annual Sales SALES Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Your Business Year 3 Year 3 48,000 60,000 78,000 90,000 114,000 138,000 156,000 156,000 132,000 90,000 78,000 60,000 1,200,000
Main St $ 1,200,000 Year 2 33,600 42,000 54,600 63,000 79,800 96,600 109,200 109,200 92,400 63,000 54,600 42,000 840,000
Yourtown USA Year 1 24,000 30,000 39,000 45,000 57,000 69,000 78,000 78,000 66,000 45,000 39,000 30,000 600,000
COGS Sales Estimate - 3 Years
32.0%
COGS Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Top-Down methodology for Sales Estimates
Est Year 3 15,360 19,200 24,960 28,800 36,480 44,160 49,920 49,920 42,240 28,800 24,960 19,200 384,000
Enter Monthly Year 2 10,752 13,440 17,472 20,160 25,536 30,912 34,944 34,944 29,568 20,160 17,472 13,440 268,800 Use this worksheet to calculate total sales for a 3 year peiond
Year 3 Seasonality Sales Year 1 7,680 9,600 12,480 14,400 18,240 22,080 24,960 24,960 21,120 14,400 12,480 9,600 192,000 Adjust Year percentages to develop "ramp up" estimates or to change sales levels for each year.
percent sales 100% Year 3
100.0% Jan 4.0% 48,000
Feb 5.0% 60,000
Mar 6.5% 78,000 Instructions For Use
Apr 7.5% 90,000
May 9.5% 114,000 Enter: Months
Jun 11.5% 138,000 Enter: Estimate Total Annual Sales Year 3 (maximum sales estimate)
Jul 13.0% 156,000 Enter: Seasonality estimate monthly sales by percent seasonality (seasonality should total 100%)
Aug 13.0% 156,000 Enter: Estimate COGS by percent of totals sales
Sep 11.0% 132,000 Enter: Adjust Year X percent sales (This reflects expected ramp up time and or percentage sales based on maximum estimate)
Oct 7.5% 90,000
Nov 6.5% 78,000
Dec 5.0% 60,000 The Sales Estimates are intended to be based on aggregate sales.
Total 1,200,000 Estimates should be campared to similar sized businesses with similar characteristics
Year 2
percent sales Year 2 Sales estimates are LINKED to the Income Statement
70.0% Jan 33,600
Feb 42,000 COGS are LINKED to the Inventory Worksheet
Mar 54,600
Apr 63,000
May 79,800
Jun 96,600
Jul 109,200
Aug 109,200
Sep 92,400
Oct 63,000
Nov 54,600
Dec 42,000
Total 840,000
Year 1
percent sales Year 1
50.0% Jan 24,000
Feb 30,000
Mar 39,000
Apr 45,000
May 57,000
Jun 69,000
Jul 78,000
Aug 78,000
Sep 66,000
Oct 45,000
Nov 39,000
Dec 30,000
Total 600,000
© The Business Workbook 2014

Sales Est - 3 Years Top Down

0 0

Sales Est - 1 Year
Year 3
Year 2
Year 1

Sales Est - by Product YR X

Sales Estimate - 1 Year Estimate
Annual Sales Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Your Business $ 1,200,000 SALES 48,000 60,000 78,000 90,000 114,000 138,000 156,000 156,000 132,000 90,000 78,000 60,000 1,200,000
Main St COGS 15,360 19,200 24,960 28,800 36,480 44,160 49,920 49,920 42,240 28,800 24,960 19,200 384,000 Sales Estimate - 1 Year
Yourtown USA
COGS Top-Down methodology for Sales Estimates
32.0%
Use this worksheet to calculate total sales for a 1 year peiond
Est
Enter Monthly
Year 1 Seasonality Sales Instructions For Use
percent sales 100% Year 3
100.0% Jan 4.0% 48,000
Feb 5.0% 60,000 Enter: Estimate Total Annual Sales (maximum sales estimate)
Mar 6.5% 78,000 Enter: Seasonality estimate monthly sales by percent seasonality (seasonality should total 100%)
Apr 7.5% 90,000 Enter: Estimate COGS by percent
May 9.5% 114,000
Jun 11.5% 138,000
Jul 13.0% 156,000
Aug 13.0% 156,000
Sep 11.0% 132,000
Oct 7.5% 90,000
Nov 6.5% 78,000
Dec 5.0% 60,000
Total 1,200,000
© The Business Workbook 2014

Sales Est - by Product YR X

0 0

Sales Est
SALES
COGS

Inc Stmt YR 1

Sales Estimates by Product
Your Business
Main St
Yourtown USA
January February March April May June July August September October November December Totals
1 Windshield Replacements 28,800 36,000 46,800 54,000 68,400 82,800 93,600 93,600 79,200 54,000 46,800 36,000 720,000
2 Repalcements (Wholesale Clients) 12,000 15,000 19,500 22,500 28,500 34,500 39,000 39,000 33,000 22,500 19,500 15,000 300,000 Sales Estimate - by Product Year X
3 Repairs 7,200 9,000 11,700 13,500 17,100 20,700 23,400 23,400 19,800 13,500 11,700 9,000 180,000
4 add on - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Botton-up methodology for Sales Estimates
5 misc - 0
6 warranty - 0 Use this worksheet to calculate individual product sales for a 1 year peiond
Total Sales $ 48,000 $ 60,000 $ 78,000 $ 90,000 $ 114,000 $ 138,000 $ 156,000 $ 156,000 $ 132,000 $ 90,000 $ 78,000 $ 60,000 $ 1,200,000 Enter: Months
Enter: Product names
est TTL COGS $ 14,400 $ 18,000 $ 23,400 $ 27,000 $ 34,200 $ 41,400 $ 46,800 $ 46,800 $ 39,600 $ 27,000 $ 23,400 $ 18,000 $ 360,000 30% Enter: average units selling price
Enter: estimated cost, average per product
est Gross margin $ 33,600 $ 42,000 $ 54,600 $ 63,000 $ 79,800 $ 96,600 $ 109,200 $ 109,200 $ 92,400 $ 63,000 $ 54,600 $ 42,000 $ 840,000 70% Enter: average other price per unit
Enter: average labor price per unit
Enter: Esimated Unit sales per month
Enter: Notes
COGS Estimates by Product
Your Business
Main St
Yourtown USA
January February March April May June July August September October November December Totals
1 Windshield Replacements 8,640 10,800 14,040 16,200 20,520 24,840 28,080 28,080 23,760 16,200 14,040 10,800 216,000
2 Repalcements (Wholesale Clients) 3,600 4,500 5,850 6,750 8,550 10,350 11,700 11,700 9,900 6,750 5,850 4,500 90,000
3 Repairs 2,160 2,700 3,510 4,050 5,130 6,210 7,020 7,020 5,940 4,050 3,510 2,700 54,000
4 add on - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
5 misc - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
6 warranty - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
Total Sales $ 14,400 $ 18,000 $ 23,400 $ 27,000 $ 34,200 $ 41,400 $ 46,800 $ 46,800 $ 39,600 $ 27,000 $ 23,400 $ 18,000 $ 360,000
average Unit Notes:
Product 1 selling price est cost Installations for truck 1
Windshield Replacements 200 120
installation 200 labor cost included in wages - consider fixed
400 120
January February March April May June July August September October November December
Units sales 72 90 117 135 171 207 234 234 198 135 117 90
price 400 400 400 400 400 400 400 400 400 400 400 400
est rev $ 28,800 $ 36,000 $ 46,800 $ 54,000 $ 68,400 $ 82,800 $ 93,600 $ 93,600 $ 79,200 $ 54,000 $ 46,800 $ 36,000 $ 720,000.00
est COGS 8,640 10,800 14,040 16,200 20,520 24,840 28,080 28,080 23,760 16,200 14,040 10,800 $ 216,000.00 30%
prod gross margin 20,160 25,200 32,760 37,800 47,880 57,960 65,520 65,520 55,440 37,800 32,760 25,200 $ 504,000.00 70%
average Unit Notes:
Product 2 selling price est cost Installations for truck 2 - Fleet sales
Repalcements (Wholesale Clients) 200 90 lower product cost reflect direct sales and lower fleet procing
Installation 100 labor cost included in wages - consider fixed
300 90
January February March April May June July August September October November December
Units sales 40 50 65 75 95 115 130 130 110 75 65 50
price 300 300 300 300 300 300 300 300 300 300 300 300
est rev $ 12,000 $ 15,000 $ 19,500 $ 22,500 $ 28,500 $ 34,500 $ 39,000 $ 39,000 $ 33,000 $ 22,500 $ 19,500 $ 15,000 $ 300,000.00
est COGS 3,600 4,500 5,850 6,750 8,550 10,350 11,700 11,700 9,900 6,750 5,850 4,500 $ 90,000.00 30%
prod gross margin 8,400 10,500 13,650 15,750 19,950 24,150 27,300 27,300 23,100 15,750 13,650 10,500 $ 210,000.00 70%
average Unit Notes:
Product 3 selling price est cost In-house sales
Repairs 125 lower volumes expected and lower total product costs for shipping and handling
175 90 lower product cost reflect direct sales and lower fleet procing
labor cost included in wages - consider fixed
300 90
January February March April May June July August September October November December
Units sales 24 30 39 45 57 69 78 78 66 45 39 30
price 300 300 300 300 300 300 300 300 300 300 300 300
est rev $ 7,200 $ 9,000 $ 11,700 $ 13,500 $ 17,100 $ 20,700 $ 23,400 $ 23,400 $ 19,800 $ 13,500 $ 11,700 $ 9,000 $ 180,000.00
est COGS 2,160 2,700 3,510 4,050 5,130 6,210 7,020 7,020 5,940 4,050 3,510 2,700 $ 54,000.00 30%
prod gross margin 5,040 6,300 8,190 9,450 11,970 14,490 16,380 16,380 13,860 9,450 8,190 6,300 $ 126,000.00 70%
average Unit Notes:
Product 4 selling price est cost
add on
- 0 - 0
January February March April May June July August September October November December
Units sales
price - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
est rev $ - 0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0
est COGS - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 $ - 0
prod gross margin - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 $ - 0
average Unit Notes:
Product 5 selling price est cost
misc
- 0 - 0
January February March April May June July August September October November December
Units sales
price - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
est rev $ - 0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0
est COGS - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 $ - 0
prod gross margin - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 $ - 0
average Unit Notes:
Product 6 selling price est cost
warranty
- 0 - 0
January February March April May June July August September October November December
Units sales
price - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
est rev $ - 0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0
est COGS - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 $ - 0
prod gross margin - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 $ - 0
Notes:
© The Business Workbook 2014

Inc Stmt YR 2

Sales Estimates
Sales Estimate - 3 Years
SALES Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Your Business Year 3 $ 48,000 $ 60,000 $ 78,000 $ 90,000 $ 114,000 $ 138,000 $ 156,000 $ 156,000 $ 132,000 $ 90,000 $ 78,000 $ 60,000 1,200,000 CAUTION This Spreadsheet NOT PROTECTED
Main St Year 2 $ 33,600 $ 42,000 $ 54,600 $ 63,000 $ 79,800 $ 96,600 $ 109,200 $ 109,200 $ 92,400 $ 63,000 $ 54,600 $ 42,000 840,000
Yourtown USA Year 1 $ 24,000 $ 30,000 $ 39,000 $ 45,000 $ 57,000 $ 69,000 $ 78,000 $ 78,000 $ 66,000 $ 45,000 $ 39,000 $ 30,000 600,000 This Spreadsheet is LINKED FROM Sales Est - 3 Years Top Down
This Spreadsheet is LINKED TO the Income Statememt
COGS Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Year 3 $ 15,360 $ 19,200 $ 24,960 $ 28,800 $ 36,480 $ 44,160 $ 49,920 $ 49,920 $ 42,240 $ 28,800 $ 24,960 $ 19,200 384,000
Year 2 $ 10,752 $ 13,440 $ 17,472 $ 20,160 $ 25,536 $ 30,912 $ 34,944 $ 34,944 $ 29,568 $ 20,160 $ 17,472 $ 13,440 268,800
Year 1 $ 7,680 $ 9,600 $ 12,480 $ 14,400 $ 18,240 $ 22,080 $ 24,960 $ 24,960 $ 21,120 $ 14,400 $ 12,480 $ 9,600 192,000
Instructions For Use
Enter: Sales per month
Enter: COGS per month
There are three options for using this worksheet
1 Link or Copy and Paste numbers from Sales Est - Years Top Down
2 Link or Copy and Paste numbers from Sales Est - 1 Year for 3 separate years
3 Enter numbers for each year
© The Business Workbook 2014
Cash flow Estimates
Qtr 1 Qtr 2 Qtr 3 Qtr 4 Use this spreadsheet to estimate Cash flow and accounts receivable
100 100 100 100
$ 48,000 $ 60,000 $ 78,000 $ 90,000 $ 114,000 $ 138,000 $ 156,000 $ 156,000 $ 132,000 $ 90,000 $ 78,000 $ 60,000 In this example Monthly sales are inserted in this line
$ 186,000 $ 342,000 $ 444,000 $ 228,000 1,200,000.0 in this line quarterly totals are summed
15% 25% 60% 15% 25% 60% 15% 25% 60% 15% 25% 60% in this line the monthly percentage of total quarterly salesa are estimated - the quarter should add to 100 percent
27,900.0 46,500.0 111,600.0 51,300.0 85,500.0 205,200.0 66,600.0 111,000.0 266,400.0 34,200.0 57,000.0 136,800.0 This line is the percentage of total quarterly sales
186,000.0 342,000.0 444,000.0 228,000.0 1,200,000.0
Cash flow estimation spreadsheet is not linked
Use this to estimate cash flow based on Sales Estimates.
Sales Estimate - 3 Years
SALES 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Total Cash flow Estimates CAN BE LINKED to the Cash Flow Statement
0 Year 3 $ 27,900 $ 46,500 $ 111,600 $ 51,300 $ 85,500 $ 205,200 $ 66,600 $ 111,000 $ 266,400 $ 34,200 $ 57,000 $ 136,800 1,200,000
0 Year 2 - 0 The Assumption is that the difference between Total Sales and Total Cash flow equals Accounts Receiveable
0 Year 1 - 0
COGS 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Total
Year 3 - 0
Year 2 - 0
Year 1 - 0
© The Business Workbook 2014

Inc Stmt YR 2

0 0

In Stmt YR 3

0 0

CF YR 1

Income Statement Year 1 7/1/14
Your Business
Main St
Yourtown USA
MONTH Income Statement Year 1
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TOTAL %
Total Sales 24,000 30,000 39,000 45,000 57,000 69,000 78,000 78,000 66,000 45,000 39,000 30,000 600,000 100% Sales are LINKED from Sales Est
Cost of Goods Sold 7,680 9,600 12,480 14,400 18,240 22,080 24,960 24,960 21,120 14,400 12,480 9,600 192,000 32% COGS are LINKED from Sales Est
Gross Profit 16,320 20,400 26,520 30,600 38,760 46,920 53,040 53,040 44,880 30,600 26,520 20,400 408,000 68.0%
Operating Expenses
1 Wages - Salaries 10,440 10,440 10,440 13,920 13,920 13,920 13,920 13,920 13,920 13,920 13,920 13,920 156,600 26.1% Operating Expenes are LINKED from Oper. Expenses
2 Rent 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 33,600 5.6%
3 Utilities, elec 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 33,600 5.6%
4 Sales, General and Admin 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 21,600 3.6%
5 Accounting / Legal 600 600 600 600 600 600 600 600 600 600 600 600 7,200 1.2% L-T Loan is LINKED from Short Term Loan Schedule
6 Mktg - Promotion 1,400 900 800 1,500 800 900 700 900 800 1,500 400 900 11,500 1.9% S-T Loan is LINKED from Long Term Loan Schedule
7 Insurance 900 900 900 900 900 900 900 900 900 900 900 900 10,800 1.8% Depreciation is LINKED from Depreciation Schedule
8 Auto Expenses 900 900 900 900 900 900 900 900 900 900 900 900 10,800 1.8%
9 Operating Supplies 800 800 800 800 800 800 800 800 800 800 800 800 9,600 1.6%
10 Repairs/ Maintenance 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 12,000 2.0%
11 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 0.0%
12 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 0.0%
13 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 0.0%
14 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 0.0%
15 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 0.0%
16 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 0.0%
17 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 0.0%
18 L-T Loan 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,628 31,539 5.3%
19 S-T Loan - 0 1,590 1,590 1,590 1,590 1,590 1,590 1,590 1,590 1,590 1,590 1,590 17,490 2.9%
20 Depreciation 2,604 2,604 2,604 2,604 2,604 2,604 2,604 2,604 2,604 2,604 2,604 2,604 31,250 5.2%
Total Expenses 28,672 29,762 29,662 33,842 33,142 33,242 33,042 33,242 33,142 33,842 32,742 33,242 387,579 64.6%
Net Profit Before Tax (12,352) (9,362) (3,142) (3,242) 5,618 13,678 19,998 19,798 11,738 (3,242) (6,222) (12,842) 20,421 3.4%
Notes:
© E Clark 2014

CF YR 2

Income Statement Year 2 7/1/14
Your Business
Main St
Yourtown USA
MONTH Income Statement Year 2
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TOTAL %
Total Sales 33,600 42,000 54,600 63,000 79,800 96,600 109,200 109,200 92,400 63,000 54,600 42,000 840,000 100% Sales are LINKED from Sales Est
Cost of Goods Sold 10,752 13,440 17,472 20,160 25,536 30,912 34,944 34,944 29,568 20,160 17,472 13,440 268,800 32% COGS are LINKED from Sales Est
Gross Profit 22,848 28,560 37,128 42,840 54,264 65,688 74,256 74,256 62,832 42,840 37,128 28,560 571,200 68.0%
Operating Expenses
1 Wages - Salaries 13,920 13,920 13,920 24,312 24,312 24,312 24,312 24,312 17,400 17,400 17,400 17,400 232,920 27.7% Operating Expenes are LINKED from Oper. Expenses
2 Rent 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 33,600 4.0%
3 Utilities, elec 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200 38,400 4.6%
4 Sales, General and Admin 2,200 2,200 2,200 2,200 2,200 2,200 2,200 2,200 2,200 2,200 2,200 2,200 26,400 3.1%
5 Accounting / Legal 700 700 700 700 700 700 700 700 700 700 700 700 8,400 1.0% L-T Loan is LINKED from Short Term Loan Schedule
6 Mktg - Promotion 1,400 900 800 1,500 800 900 700 900 800 1,500 400 900 11,500 1.4% S-T Loan is LINKED from Long Term Loan Schedule
7 Insurance 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 14,400 1.7% Depreciation is LINKED from Depreciation Schedule
8 Auto Expenses 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 16,800 2.0%
9 Operating Supplies 800 800 800 800 800 800 800 800 800 800 800 800 9,600 1.1%
10 Repairs/ Maintenance 1,000 - 0 - 0 - 0 - 0 486 486 486 486 486 486 486 4,401 0.5%
11 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 0.0%
12 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 0.0%
13 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 0.0%
14 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 0.0%
15 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 0.0%
16 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 0.0%
17 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 0.0%
18 L-T Loan 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,628 - 0 31,539 3.8%
19 S-T Loan 1,590 - 0 - 0 - 0 - 0 486 486 486 486 486 486 486 - 0 4,991 0.6%
20 Depreciation 3,229 3,229 3,229 3,229 3,229 3,229 3,229 3,229 3,229 3,229 3,229 3,229 - 0 38,750 4.6%
Total Expenses 36,067 32,977 32,877 43,969 43,269 44,341 44,141 44,341 37,329 38,029 36,929 37,429 471,701 56.2%
Net Profit Before Tax (13,219) (4,417) 4,251 (1,129) 10,995 21,347 30,115 29,915 25,503 4,811 199 (8,869) 99,499 11.8%
Notes:
© E Clark 2014

CF YR 3

Income Statement Year 3 7/1/14
Your Business
Main St
Yourtown USA
MONTH Income Statement Year 3
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TOTAL %
Total Sales 48,000 60,000 78,000 90,000 114,000 138,000 156,000 156,000 132,000 90,000 78,000 60,000 1,200,000 100% Sales are LINKED from Sales Est
Cost of Goods Sold 15,360 19,200 24,960 28,800 36,480 44,160 49,920 49,920 42,240 28,800 24,960 19,200 - 0 384,000 32% COGS are LINKED from Sales Est
Gross Profit 32,640 40,800 53,040 61,200 77,520 93,840 106,080 106,080 89,760 61,200 53,040 40,800 816,000 68.0%
Operating Expenses
1 Wages - Salaries 17,400 17,400 17,400 27,792 27,792 27,792 27,792 27,792 20,880 20,880 20,880 20,880 274,680 22.9% Operating Expenes are LINKED from Oper. Expenses
2 Rent 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 33,600 2.8%
3 Utilities, elec 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 40,800 3.4%
4 Sales, General and Admin 2,600 2,600 2,600 2,600 2,600 2,600 2,600 2,600 2,600 2,600 2,600 2,600 31,200 2.6%
5 Accounting / Legal 800 800 800 800 800 800 800 800 800 800 800 800 9,600 0.8% L-T Loan is LINKED from Short Term Loan Schedule
6 Mktg - Promotion 1,400 900 800 1,500 800 900 700 900 800 1,500 400 900 11,500 1.0% S-T Loan is LINKED from Long Term Loan Schedule
7 Insurance 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 18,000 1.5% Depreciation is LINKED from Depreciation Schedule
8 Auto Expenses 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 21,600 1.8%
9 Operating Supplies 800 800 800 800 800 800 800 800 800 800 800 800 9,600 0.8%
10 Repairs/ Maintenance 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 12,000 1.0%
11 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 0.0%
12 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 0.0%
13 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 0.0%
14 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 0.0%
15 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 0.0%
16 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 0.0%
17 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 0.0%
18 L-T Loan 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,631 2,631 2,631 2,631 31,552 2.6%
19 S-T Loan 486 486 486 486 486 - 0 - 0 - 0 - 0 - 0 - 0 - 0 2,429 0.2%
20 Depreciation 5,104 5,104 5,104 5,104 5,104 5,104 5,104 5,104 5,104 5,104 5,104 5,104 61,250 5.1%
- 0
Total Expenses 41,718 41,218 41,118 52,210 51,510 51,124 50,924 51,124 44,116 44,816 43,716 44,216 557,811 46.5%
Net Profit Before Tax (9,078) (418) 11,922 8,990 26,010 42,716 55,156 54,956 45,644 16,384 9,324 (3,416) 258,189 21.5%
Notes:
© E Clark 2014
&A
&LE L Clark&CPage &P&R&D

Bal Sht

Cash Flow Year 1 7/1/14
Your Business
Main St
Yourtown USA
MONTH Cash Flow Year 1
Start Up Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TOTAL %
Income from Sales
Cash Receipts/Sales 24,000 30,000 39,000 45,000 57,000 69,000 78,000 78,000 66,000 45,000 39,000 30,000 600,000 100%
Disbursements
Inventory 15,400 2,000 2,000 25,000 4,000 20,000 30,000 25,000 20,000 12,000 18,000 26,000 199,400 33%
1 Wages - Salaries 10,440 10,440 10,440 13,920 13,920 13,920 13,920 13,920 13,920 13,920 13,920 13,920 - 0 156,600 26%
2 Rent 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 - 0 33,600 6%
3 Utilities, elec 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 - 0 33,600 6%
4 Sales, General and Admin 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 - 0 21,600 4%
5 Accounting / Legal 600 600 600 600 600 600 600 600 600 600 600 600 - 0 7,200 1%
6 Mktg - Promotion 1,400 900 800 1,500 800 900 700 900 800 1,500 400 900 - 0 11,500 2%
7 Insurance 900 900 900 900 900 900 900 900 900 900 900 900 - 0 10,800 2%
8 Auto Expenses 900 900 900 900 900 900 900 900 900 900 900 900 - 0 10,800 2%
9 Operating Supplies 800 800 800 800 800 800 800 800 800 800 800 800 - 0 9,600 2%
10 Repairs/ Maintenance 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 - 0 12,000 2%
11 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 0%
12 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 0%
13 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 0%
14 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 0%
15 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 0%
16 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 0%
17 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 0%
18 S-T Loan - 0 1,590 1,590 1,590 1,590 1,590 1,590 1,590 1,590 1,590 1,590 1,590 - 0 17,490 5%
19 L-T Loan 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,628 - 0 31,539 3%
- 0 0%
Total Disbursed - 0 41,468 29,158 29,058 56,238 34,538 50,638 60,438 55,638 50,538 43,238 48,138 56,638 555,729 93%
Cash flow from Operations - 0 (17,468) 842 9,942 (11,238) 22,462 18,362 17,562 22,362 15,462 1,762 (9,138) (26,638)
Start Up
S-T Loan Receipts 20,000 18,000 18,000.00 Line of Credit (S - T)
L-T Loan Receipts 200,000 - 0 L - T Loan Receipts
Equity Invested 83,550 - 0 Equity Invested
Cash flow from Financing 303,550 18,000 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
Start up Expenses: Start Up
Capital Equipment List 250,000
One Time Start up Costs 14,900
Misc Equipment 3,100
Supplies and Expenses 15,550
Inventory 20,000
Acqusition Cash Flow 303,550
NET Cash flow - 0 532 842 9,942 (11,238) 22,462 18,362 17,562 22,362 15,462 1,762 (9,138) (26,638)
Beginning Cash Balance - 0 532 1,373 11,315 77 22,539 40,900 58,462 80,824 96,285 98,047 88,909
Ending Cash Balance - 0 532 1,373 11,315 77 22,539 40,900 58,462 80,824 96,285 98,047 88,909 62,271
Notes:
© E Clark 2014

Stmt of Shdlr Eq

Cash Flow Year 2 7/1/14
Your Business
Main St
Yourtown USA
MONTH Cash Flow Year 1
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TOTAL %
Income from Sales
Cash Receipts/Sales 33,600 42,000 54,600 63,000 79,800 96,600 109,200 109,200 92,400 63,000 54,600 42,000 840,000 100%
Disbursements
Inventory 16,000 8,000 6,000 30,000 24,000 12,000 44,000 40,000 30,000 26,000 18,000 12,000 266,000 32%
1 Wages - Salaries 13,920 13,920 13,920 24,312 24,312 24,312 24,312 24,312 17,400 17,400 17,400 17,400 232,920 28%
2 Rent 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 33,600 4%
3 Utilities, elec 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200 38,400 5%
4 Sales, General and Admin 2,200 2,200 2,200 2,200 2,200 2,200 2,200 2,200 2,200 2,200 2,200 2,200 26,400 3%
5 Accounting / Legal 700 700 700 700 700 700 700 700 700 700 700 700 8,400 1%
6 Mktg - Promotion 1,400 900 800 1,500 800 900 700 900 800 1,500 400 900 11,500 1%
7 Insurance 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 14,400 2%
8 Auto Expenses 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 16,800 2%
9 Operating Supplies 800 800 800 800 800 800 800 800 800 800 800 800 9,600 1%
10 Repairs/ Maintenance 1,000 - 0 - 0 - 0 - 0 486 486 486 486 486 486 486 4,401 1%
11 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 0%
12 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 0%
13 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 0%
14 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 0%
15 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 0%
16 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 0%
17 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 0%
18 S-T Loan 1,590 - 0 - 0 - 0 - 0 486 486 486 486 486 486 486 4,991 4%
19 L-T Loan 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,628 31,539 1%
Total Disbursed 48,838 37,748 35,648 70,740 64,040 53,112 84,912 81,112 64,100 60,800 51,700 46,200 698,951 83%
Cash flow from Operations (15,238) 4,252 18,952 (7,740) 15,760 43,488 24,288 28,088 28,300 2,200 2,900 (4,200)
S-T Loan Receipts 5,500 5,500.00 Line of Credit (S - T)
L-T Loan Receipts 500 500.00 L - T Loan Receipts
Equity Invested 2,000 2,000.00 Equity Invested
Cash flow from Financing - 0 - 0 - 0 - 0 5,500 - 0 - 0 500 2,000 - 0 - 0 - 0
NET Cash flow (15,238) 4,252 18,952 (7,740) 21,260 43,488 24,288 28,588 30,300 2,200 2,900 (4,200)
Beginning Cash Balance 62,271 47,032 51,284 70,236 62,495 83,755 127,243 151,531 180,119 210,419 212,619 215,519
Ending Cash Balance 47,032 51,284 70,236 62,495 83,755 127,243 151,531 180,119 210,419 212,619 215,519 211,319
Notes:
© E Clark 2014

Inventory

Cash Flow Year 3 7/1/14
Your Business
Main St
Yourtown USA
MONTH Cash Flow Year 1
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TOTAL %
Income from Sales
Cash Receipts/Sales 48,000 60,000 78,000 90,000 114,000 138,000 156,000 156,000 132,000 90,000 78,000 60,000 1,200,000 100%
Disbursements
Inventory 12,000 16,000 16,000 22,000 42,000 42,000 48,000 52,000 46,000 40,000 18,000 12,000 366,000 31%
1 Wages - Salaries 17,400 17,400 17,400 27,792 27,792 27,792 27,792 27,792 20,880 20,880 20,880 20,880 274,680 23%
2 Rent 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 33,600 3%
3 Utilities, elec 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 40,800 3%
4 Sales, General and Admin 2,600 2,600 2,600 2,600 2,600 2,600 2,600 2,600 2,600 2,600 2,600 2,600 31,200 3%
5 Accounting / Legal 800 800 800 800 800 800 800 800 800 800 800 800 9,600 1%
6 Mktg - Promotion 1,400 900 800 1,500 800 900 700 900 800 1,500 400 900 11,500 1%
7 Insurance 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 18,000 2%
8 Auto Expenses 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 21,600 2%
9 Operating Supplies 800 800 800 800 800 800 800 800 800 800 800 800 9,600 1%
10 Repairs/ Maintenance 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 12,000 1%
11 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 0%
12 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 0%
13 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 0%
14 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 0%
15 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 0%
16 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 0%
17 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 0%
18 S-T Loan 486 486 486 486 486 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 2,429 3%
19 L-T Loan 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,631 2,631 2,631 2,631 31,552 0%
Total Disbursed 48,614 52,114 52,014 69,106 88,406 88,020 93,820 98,020 85,011 79,711 56,611 51,111 862,561 72%
Cash flow from Operations (614) 7,886 25,986 20,894 25,594 49,980 62,180 57,980 46,989 10,289 21,389 8,889
S-T Loan Receipts 300 300 Line of Credit (S - T)
L-T Loan Receipts 400 400 L - T Loan Receipts
Equity Invested - 0 Equity Invested
Cash flow from Financing - 0 - 0 - 0 - 0 - 0 - 0 - 0 700 - 0 - 0 - 0 - 0
NET Cash flow (614) 7,886 25,986 20,894 25,594 49,980 62,180 58,680 46,989 10,289 21,389 8,889
Beginning Cash Balance 211,319 210,705 218,591 244,577 265,471 291,065 341,045 403,224 461,904 508,893 519,181 540,570
Ending Cash Balance - 0 210,705 218,591 244,577 265,471 291,065 341,045 403,224 461,904 508,893 519,181 540,570 549,458
Notes:
© E Clark 2014
&A
&LE L Clark&CPage &P&R&D

Oper. Expenses

Balance Sheet Year 1 7/1/14
Your Business
Main St
Yourtown USA
END OF END OF END OF END OF END OF
ASSETS Day 0 Day 1 year 1 year 2 year 3
CURRENT ASSETS
Cash 303,550.00 - 0 62,270.57 211,319.47 549,458.37
Inventory 20,000.00 27,400.00 24,600.00 6,600.00
Accounts Receievable
Supplies 15,550.00 15,550.00
Rent Deposit 3,500.00 3,500.00
Tel Deposit 400.00 400.00
Util Deposit 1,200.00 1,200.00
Misc equipment 3,100.00 3,100.00
TOTAL CURRENT ASSETS 303,550.00 43,750.00 113,420.57 235,919.47 556,058.37
FIXED ASSETS
Long Term Investments
Property & Plant
Goodwill
Machinery & Equipment 250,000.00 310,000.00 430,000.00 609,999.00
Less Depreciation (accumulated) 31,250.00 38,750.00 61,249.88
TOTAL FIXED ASSETS - 0 250,000.00 341,250.00 468,750.00 671,248.88
TOTAL ASSETS 303,550.00 293,750.00 454,670.57 704,669.47 1,227,307.24
LIABILITIES
CURRENT LIABILITIES
Bank loans (short-term) 20,000.00 20,000.00 1,500.00 2,291.67 200.00
Wages Payable
TOTAL CURRENT LIABILITIES 20,000.00 20,000.00 1,500.00 2,291.67 200.00
LONG-TERM LIABILITIES
Bank Loans Payable 200,000.00 200,000.00 175,000.00 155,098.96 129,698.96
Notes Payable
TOTAL LONG-TERM LIABILITIES 200,000.00 200,000.00 175,000.00 155,098.96 129,698.96
TOTAL LIABILITIES 220,000.00 220,000.00 176,500.00 157,390.63 129,898.96
OWNERS' EQUITY
Owners Capital 83,550.00 83,550.00 145,820.57 357,140.04 - 0
Retained earnings
TOTAL OWNERS' EQUITY 83,550.00 83,550.00 145,820.57 357,140.04 - 0
Change in Owner's Equity (9,800.00) 132,350.00 190,138.81 1,097,408.29
TOTAL LIABILITIES & OWNERS' EQUITY 303,550.00 293,750.00 454,670.57 704,669.47 1,227,307.25
Notes:
© E Clark 2014
Assets minus Liabilities 0.00 0.00 0.00 (0.00) (0.00) - 0
Change in Owners Equity Insert into "Change in Owner's Equity" to reflect equity changes and to balance the Balance Sheet
&A
&LE L Clark&CPage &P&R&D

Wages - Salaries

Statement of Shareholders' Equity 7/1/14
for the period ending END OF PERIOD
Your Business
Main St
Yourtown USA
Beginning Equity START of PERIOD
plus: Equity Investments
plus: net income for YEAR
less: Dividends for YEAR
Ending Equity END OF PERIOD $ - 0
Statement of Shareholders' Equity 7/1/14
for the period ending END OF PERIOD
Your Business
Main St
Yourtown USA
Beginning Equity START of PERIOD
plus: Equity Investments
plus: net income for YEAR
less: Dividends for YEAR
Ending Equity END OF PERIOD $ - 0
Statement of Shareholders' Equity 7/1/14
for the period ending END OF PERIOD
Your Business
Main St
Yourtown USA
Beginning Equity START of PERIOD
plus: Equity Investments
plus: net income for YEAR
less: Dividends for YEAR
Ending Equity END OF PERIOD $ - 0
© E Clark 2014

Mktg - Promo

Inventory Estimate Inventory Worksheet
Annual
Your Business Q1 Q2 Q3 Q4 Use the Inventory worksheet to determine Inventory purchases
Main St $ 1,200,000 SALES Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Yourtown USA Year 1 24,000 30,000 39,000 45,000 57,000 69,000 78,000 78,000 66,000 45,000 39,000 30,000 600,000 Sales estimates and COGS come from the Sales Est - 3 Years Worksheet
COGS Year 2 33,600 42,000 54,600 63,000 79,800 96,600 109,200 109,200 92,400 63,000 54,600 42,000 840,000 Year 1 Beginning Inventory comes from the Start Up Expenses Worksheet
Year 3 48,000 60,000 78,000 90,000 114,000 138,000 156,000 156,000 132,000 90,000 78,000 60,000 1,200,000
Sales Estimates are provided as a reference
32.0% COGS Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total COGS estimates are provided as a reference
Year 1 7,680 9,600 12,480 14,400 18,240 22,080 24,960 24,960 21,120 14,400 12,480 9,600 192,000
Year 2 10,752 13,440 17,472 20,160 25,536 30,912 34,944 34,944 29,568 20,160 17,472 13,440 268,800 COGS is an estimate based on Sales
Year 3 15,360 19,200 24,960 28,800 36,480 44,160 49,920 49,920 42,240 28,800 24,960 19,200 384,000 COGS is calculated as a percentage based on sales.
COGS is Linked to the Income Statement
Use COGS as as reference to help develop Inventory purchases
Year 1
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Note: Ending Inventory should not be negative
Beginning Inventory 20,000.00 20,000 27,720 20,120 9,640 20,240 6,000 3,920 8,960 9,000 7,880 5,480 11,000 149,960 100%
Inventory is intended to reflect expenses
Inventory Purchased Inventory is linked to the Cash Flow Statement
Product 1 name 1 9,240 1,200 1,200 15,000 2,400 12,000 18,000 15,000 12,000 7,200 10,800 15,600 119,640 60.0%
Product 2 name 2 3,850 500 500 6,250 1,000 5,000 7,500 6,250 5,000 3,000 4,500 6,500 49,850 25.0% Ending Inventory is linked to The Balance Sheet
Product 3 name 3 2,310 300 300 3,750 600 3,000 4,500 3,750 3,000 1,800 2,700 3,900 29,910 15.0%
Product 4 - 0 0.0%
Product 5 - 0 0.0% Enter: Product Names or Products by category
Product 6 - 0 0.0%
Product 7 - 0 0.0% Enter: Product purchases by month (dollars).
Inventory Purchased 15,400 2,000 2,000 25,000 4,000 20,000 30,000 25,000 20,000 12,000 18,000 26,000 199,400
Cost of Goods Sold 7,680 9,600 12,480 14,400 18,240 22,080 24,960 24,960 21,120 14,400 12,480 9,600 192,000
Ending Inventory 27,720 20,120 9,640 20,240 6,000 3,920 8,960 9,000 7,880 5,480 11,000 27,400 157,360
Year 2 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TOTAL %
Beginning Inventory 27,400 32,648 27,208 15,736 25,576 24,040 5,128 14,184 19,240 19,672 25,512 26,040 262,384 100%
Product 1 name 1 9,600 4,800 3,600 18,000 14,400 7,200 26,400 24,000 18,000 15,600 10,800 7,200 159,600 80.0%
Product 2 name 2 4,000 2,000 1,500 7,500 6,000 3,000 11,000 10,000 7,500 6,500 4,500 3,000 66,500 33.4%
Product 3 name 3 2,400 1,200 900 4,500 3,600 1,800 6,600 6,000 4,500 3,900 2,700 1,800 39,900 20.0%
Product 4 - 0 0.0%
Product 5 - 0 0.0%
Product 6 - 0 0.0%
Product 7 - 0 0.0%
Inventory Purchased 16,000 8,000 6,000 30,000 24,000 12,000 44,000 40,000 30,000 26,000 18,000 12,000 266,000
Cost of Goods Sold 10,752 13,440 17,472 20,160 25,536 30,912 34,944 34,944 29,568 20,160 17,472 13,440 268,800
Ending Inventory 32,648 27,208 15,736 25,576 24,040 5,128 14,184 19,240 19,672 25,512 26,040 24,600 259,584
Year 3 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TOTAL %
Beginning Inventory 24,600 21,240 18,040 9,080 2,280 7,800 5,640 3,720 5,800 9,560 20,760 13,800 142,320 100%
Product 1 7,200 9,600 9,600 13,200 25,200 25,200 28,800 31,200 27,600 24,000 10,800 7,200 219,600 110.1%
Product 2 3,000 4,000 4,000 5,500 10,500 10,500 12,000 13,000 11,500 10,000 4,500 3,000 91,500 45.9%
Product 3 1,800 2,400 2,400 3,300 6,300 6,300 7,200 7,800 6,900 6,000 2,700 1,800 54,900 27.5%
Product 4 - 0 0.0%
Product 5 - 0 0.0%
Product 6 - 0 0.0%
Product 7 - 0 0.0%
Inventory Purchased 12,000 16,000 16,000 22,000 42,000 42,000 48,000 52,000 46,000 40,000 18,000 12,000 366,000
Cost of Goods Sold 15,360 19,200 24,960 28,800 36,480 44,160 49,920 49,920 42,240 28,800 24,960 19,200 384,000
Ending Inventory 21,240 18,040 9,080 2,280 7,800 5,640 3,720 5,800 9,560 20,760 13,800 6,600 124,320
Q1 Q2 Q3 Q4
$ 1,200,000 SALES Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Year 1 24,000 30,000 39,000 45,000 57,000 69,000 78,000 78,000 66,000 45,000 39,000 30,000 600,000
COGS Year 2 33,600 42,000 54,600 63,000 79,800 96,600 109,200 109,200 92,400 63,000 54,600 42,000 840,000
estimated based on Year 3 48,000 60,000 78,000 90,000 114,000 138,000 156,000 156,000 132,000 90,000 78,000 60,000 1,200,000
Industry Average
32.0% COGS Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Year 1 7,680 9,600 12,480 14,400 18,240 22,080 24,960 24,960 21,120 14,400 12,480 9,600 192,000
Year 2 10,752 13,440 17,472 20,160 25,536 30,912 34,944 34,944 29,568 20,160 17,472 13,440 268,800
Year 3 15,360 19,200 24,960 28,800 36,480 44,160 49,920 49,920 42,240 28,800 24,960 19,200 384,000
Year 1 Inventory Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Beginning Inventory 20,000 27,720 20,120 9,640 20,240 6,000 3,920 8,960 9,000 7,880 5,480 11,000 Year 1
Inventory Purchased 15,400 2,000 2,000 25,000 4,000 20,000 30,000 25,000 20,000 12,000 18,000 26,000 199,400 Inventory Purchased
Cost of Goods Sold 7,680 9,600 12,480 14,400 18,240 22,080 24,960 24,960 21,120 14,400 12,480 9,600 192,000 Cost of Goods Sold
Ending Inventory 27,720 20,120 9,640 20,240 6,000 3,920 8,960 9,000 7,880 5,480 11,000 27,400
Year 2 Inventory Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Beginning Inventory 27,400 32,648 27,208 15,736 25,576 24,040 5,128 14,184 19,240 19,672 25,512 26,040 Year 2
Inventory Purchased 16,000 8,000 6,000 30,000 24,000 12,000 44,000 40,000 30,000 26,000 18,000 12,000 266,000 Inventory Purchased
Cost of Goods Sold 10,752 13,440 17,472 20,160 25,536 30,912 34,944 34,944 29,568 20,160 17,472 13,440 268,800 Cost of Goods Sold
Ending Inventory 32,648 27,208 15,736 25,576 24,040 5,128 14,184 19,240 19,672 25,512 26,040 24,600
Year 3 Inventory Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Beginning Inventory 24,600 21,240 18,040 9,080 2,280 7,800 5,640 3,720 5,800 9,560 20,760 13,800 Year 3
Inventory Purchased 12,000 16,000 16,000 22,000 42,000 42,000 48,000 52,000 46,000 40,000 18,000 12,000 366,000 Inventory Purchased
Cost of Goods Sold 15,360 19,200 24,960 28,800 36,480 44,160 49,920 49,920 42,240 28,800 24,960 19,200 384,000 Cost of Goods Sold
Ending Inventory 21,240 18,040 9,080 2,280 7,800 5,640 3,720 5,800 9,560 20,760 13,800 6,600
© E Clark 2014

Long Term Loan Sched

Operating Expenses Percent of Sales Year 3
COGS 31% $ 366,000 Operating Expenses Worksheet Operating Expenses Worksheet
1 Wages - Salaries 22.00% $ 264,000 Insert: Operating expenses categories.
2 Rent 2.50% $ 30,000 Insert: Estimated Operating expenses by estimeate percentages Use the Wages worksheet to determine Wages
3 Utilities, elec 3.00% $ 36,000 Use the Inventory worksheet to determine Inventory purchases
4 Sales, General and Admin 2.50% $ 30,000 Sales estimates and COGS come from the Sales Est - 3 Years Worksheet
5 Accounting / Legal 8.00% $ 96,000 Year 1 Beginning Inventory comes from the Start Up Expenses Worksheet
6 Mktg - Promotion 2.00% $ 24,000 Use the Wages worksheet to determine Wages
7 Insurance 2.00% $ 24,000 Use the Inventory worksheet to determine Inventory purchases Sales Estimates are provided as a reference
8 Auto Expenses 3.00% $ 36,000 COGS estimates are provided as a reference
9 Operating Supplies 2.00% $ 24,000
10 Repairs/ Maintenance 2.50% $ 30,000 COGS is an estimate based on Sales
11 $ - 0 COGS is calculated as a percentage based on sales.
12 $ - 0 COGS is Linked to the Income Statement
13 $ - 0
14 $ - 0 % of Use COGS as as reference to help develop Inventory purchases
15 $ - 0 Revenue COGS Sales
16 $ - 0 Year 1 $ 600,000 $ 192,000 0.32 Note: Ending Inventory should not be negative
17 $ - 0 Year 2 $ 840,000 $ 268,800 0.32
18 L-T Loan 4.00% $ 48,000 Year 3 $ 1,200,000 $ 384,000 0.32 Use Industry Averages Inventory is intended to reflect expenses
19 S-T Loan 3.00% $ 36,000 as a reference for comparision Inventory is linked to the Cash Flow Statement
20 Depreciation 10.00% $ 120,000
97.0% $ 798,000
Insert estimated Industry Averages below to calculate average Ending Inventory is linked to The Balance Sheet
Operating Expenses estimated costs for each area
Use thes Indutsry Average Numbers as a reference in your Expense calculations
Enter: Product Names or Products by category
Line MONTH Industry average
1 Wages - Salaries Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TOTAL % Wages - Salaries Enter: Product purchases by month (dollars).
percentage of variance Industry average
Year 1 10,440 10,440 10,440 13,920 13,920 13,920 13,920 13,920 13,920 13,920 13,920 13,920 156,600 26.10% Sales percent in expense as
Year 2 13,920 13,920 13,920 24,312 24,312 24,312 24,312 24,312 17,400 17,400 17,400 17,400 232,920 27.73% % variance dollars based on sales
Year 3 17,400 17,400 17,400 27,792 27,792 27,792 27,792 27,792 20,880 20,880 20,880 20,880 274,680 22.89% 1 22.00% 0.89% 10,680 $ 264,000 Wages - Salaries
Line MONTH Industry average
2 Rent Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TOTAL % Rent
percentage of variance Industry average
Year 1 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 33,600 5.60% Sales percent in expense
Year 2 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 33,600 4.00% % variance dollars based on sales
Year 3 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 33,600 2.80% 2 2.50% 0.30% 3,600 $ 30,000 Rent
Line MONTH Industry average
3 Utilities, elec Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TOTAL % Utilities, elec
percentage of variance Industry average
Year 1 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 33,600 5.60% Sales percent in expense
Year 2 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200 38,400 4.57% % variance dollars based on sales
Year 3 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 40,800 3.40% 3 3.00% 0.40% 4,800 $ 36,000 Utilities, elec
Line MONTH Industry average
4 Sales, General and Admin Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TOTAL % Sales, General and Admin
percentage of variance Industry average
Year 1 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 21,600 3.60% Sales percent in expense
Year 2 2,200 2,200 2,200 2,200 2,200 2,200 2,200 2,200 2,200 2,200 2,200 2,200 26,400 3.14% % variance dollars based on sales
Year 3 2,600 2,600 2,600 2,600 2,600 2,600 2,600 2,600 2,600 2,600 2,600 2,600 31,200 2.60% 4 2.50% 0.10% 1,200 $ 30,000 Sales, General and Admin
Line MONTH Industry average
5 Accounting / Legal Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TOTAL % Accounting / Legal Industry average
percentage of variance expense
Year 1 600 600 600 600 600 600 600 600 600 600 600 600 7,200 1.20% Sales percent in based on sales
Year 2 700 700 700 700 700 700 700 700 700 700 700 700 8,400 1.00% % variance dollars Sales
Year 3 800 800 800 800 800 800 800 800 800 800 800 800 9,600 0.80% 5 8.00% -7.20% (86,400) $ 96,000 Accounting / Legal
Line MONTH Industry average
6 Mktg - Promotion Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TOTAL % Mktg - Promotion
percentage of variance Industry average
Year 1 1,400 900 800 1,500 800 900 700 900 800 1,500 400 900 11,500 1.92% Sales percent in expense
Year 2 1,400 900 800 1,500 800 900 700 900 800 1,500 400 900 11,500 1.37% % variance dollars based on sales
Year 3 1,400 900 800 1,500 800 900 700 900 800 1,500 400 900 11,500 0.96% 6 2.00% -1.04% (12,500) $ 24,000 Mktg - Promotion
Line MONTH Industry average
7 Insurance Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TOTAL % Insurance
percentage of variance Industry average
Year 1 900 900 900 900 900 900 900 900 900 900 900 900 10,800 1.80% Sales percent in expense
Year 2 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 14,400 1.71% % variance dollars based on sales
Year 3 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 18,000 1.50% 7 2.00% -0.50% (6,000) $ 24,000 Insurance
Line MONTH Industry average
8 Auto Expenses Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TOTAL % Auto Expenses
percentage of variance Industry average
Year 1 900 900 900 900 900 900 900 900 900 900 900 900 10,800 1.80% Sales percent in expense
Year 2 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 16,800 2.00% % variance dollars based on sales
Year 3 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 21,600 1.80% 8 3.00% -1.20% (14,400) $ 36,000 Auto Expenses
Line MONTH Industry average
9 Operating Supplies Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TOTAL % Operating Supplies
percentage of variance Industry average
Year 1 800 800 800 800 800 800 800 800 800 800 800 800 9,600 1.60% Sales percent in expense
Year 2 800 800 800 800 800 800 800 800 800 800 800 800 9,600 1.14% % variance dollars based on sales
Year 3 800 800 800 800 800 800 800 800 800 800 800 800 9,600 0.80% 9 2.00% -1.20% (14,400) $ 24,000 Operating Supplies
Line MONTH Industry average
10 Repairs/ Maintenance Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TOTAL % Repairs/ Maintenance
percentage of variance Industry average
Year 1 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 12,000 2.00% Sales percent in expense
Year 2 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 12,000 1.43% % variance dollars based on sales
Year 3 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 12,000 1.00% 10 2.50% -1.50% (18,000) $ 30,000 Repairs/ Maintenance
Line MONTH Industry average
11 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TOTAL %
percentage of variance Industry average
Year 1 - 0 0.00% Sales percent in expense
Year 2 - 0 0.00% % variance dollars based on sales
Year 3 - 0 0.00% 11 0.00% 0.00% - 0 $ - 0
Line MONTH Industry average
12 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TOTAL %
percentage of variance Industry average
Year 1 - 0 0.00% Sales percent in expense
Year 2 - 0 0.00% % variance dollars based on sales
Year 3 - 0 0.00% 12 0.00% 0.00% - 0 $ - 0
Line MONTH Industry average
13 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TOTAL %
percentage of variance Industry average
Year 1 - 0 0.00% Sales percent in expense
Year 2 - 0 0.00% % variance dollars based on sales
Year 3 - 0 0.00% 13 0.00% 0.00% - 0 $ - 0
Line MONTH Industry average
14 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TOTAL %
percentage of variance Industry average
Year 1 - 0 0.00% Sales percent in expense
Year 2 - 0 0.00% % variance dollars based on sales
Year 3 - 0 0.00% 14 0.00% 0.00% - 0 $ - 0
Line MONTH Industry average
15 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TOTAL %
percentage of variance Industry average
Year 1 - 0 0.00% Sales percent in expense
Year 2 - 0 0.00% % variance dollars based on sales
Year 3 - 0 0.00% 15 0.00% 0.00% - 0 $ - 0
Line MONTH Industry average
16 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TOTAL %
percentage of variance Industry average
Year 1 - 0 0.00% Sales percent in expense
Year 2 - 0 0.00% % variance dollars based on sales
Year 3 - 0 0.00% 16 0.00% 0.00% - 0 $ - 0
Line MONTH Industry average
17 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TOTAL %
percentage of variance Industry average
Year 1 - 0 0.00% Sales percent in expense
Year 2 - 0 0.00% % variance dollars based on sales
Year 3 - 0 0.00% 17 0.00% 0.00% - 0 $ - 0
Line MONTH Industry average
18 L-T Loan Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TOTAL % L-T Loan
percentage of variance Industry average
Year 1 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,628 31,539 5.26% Sales percent in expense
Year 2 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,628 31,539 3.75% % variance dollars based on sales
Year 3 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,631 2,631 2,631 2,631 31,552 2.63% 18 4.00% -1.37% (16,448) $ 48,000 L-T Loan
Line MONTH Industry average
19 S-T Loan Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TOTAL % S-T Loan
percentage of variance Industry average
Year 1 - 0 1,590 1,590 1,590 1,590 1,590 1,590 1,590 1,590 1,590 1,590 1,590 17,490 2.92% Sales percent in expense
Year 2 1,590 - 0 - 0 - 0 - 0 486 486 486 486 486 486 486 4,991 0.59% % variance dollars based on sales
Year 3 486 486 486 486 486 - 0 - 0 - 0 - 0 - 0 - 0 - 0 2,429 0.20% 19 3.00% -2.80% (33,571) $ 36,000 S-T Loan
Line MONTH Industry average
20 Depreciation Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TOTAL % Depreciation
percentage of variance Industry average
Year 1 2,604 2,604 2,604 2,604 2,604 2,604 2,604 2,604 2,604 2,604 2,604 2,604 31,250 5.21% Sales percent in expense
Year 2 3,229 3,229 3,229 3,229 3,229 3,229 3,229 3,229 3,229 3,229 3,229 3,229 38,750 4.61% % variance dollars based on sales
Year 3 5,104 5,104 5,104 5,104 5,104 5,104 5,104 5,104 5,104 5,104 5,104 5,104 61,250 5.10% 20 10.00% -4.90% (58,750) $ 120,000 Depreciation
© E Clark 2014

Short Term Loan Sched

Operating Expenses Worksheet
Employee Wages and Salaries 7/1/14
Use the Inventory worksheet to determine Inventory purchases
Your Business
Main St Sales estimates and COGS come from the Sales Est - 3 Years Worksheet
Yourtown USA Year 1 Beginning Inventory comes from the Start Up Expenses Worksheet
Year 1 Sales Estimates are provided as a reference
COGS estimates are provided as a reference
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Staff employees 1 1 1 2 2 2 2 2 2 2 2 2 COGS is an estimate based on Sales
mo. wage 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 COGS is calculated as a percentage based on sales.
taxes/benefits ttl wages 2,400.00 2,400.00 2,400.00 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 COGS is Linked to the Income Statement
0.45 taxes/benefits 1,080.00 1,080.00 1,080.00 2,160.00 2,160.00 2,160.00 2,160.00 2,160.00 2,160.00 2,160.00 2,160.00 2,160.00
Total Benfits & Wages 3,480.00 3,480.00 3,480.00 6,960.00 6,960.00 6,960.00 6,960.00 6,960.00 6,960.00 6,960.00 6,960.00 6,960.00 Use COGS as as reference to help develop Inventory purchases
Line employees 2 2 2 2 2 2 2 2 2 2 2 2 Note: Ending Inventory should not be negative
mo. wage 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00
taxes/benefits ttl wages 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 Inventory is intended to reflect expenses
0.45 taxes/benefits 2,160.00 2,160.00 2,160.00 2,160.00 2,160.00 2,160.00 2,160.00 2,160.00 2,160.00 2,160.00 2,160.00 2,160.00 Inventory is linked to the Cash Flow Statement
Total Benfits & Wages 6,960.00 6,960.00 6,960.00 6,960.00 6,960.00 6,960.00 6,960.00 6,960.00 6,960.00 6,960.00 6,960.00 6,960.00
Total Ending Inventory is linked to The Balance Sheet
Part-time employees - 0 2 2 2 2 2 2 - 0 - 0 - 0 - 0
hourly pay 12 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
hours per month - 0 120 120 120 120 120 Enter: Product Names or Products by category
taxes/benefits ttl wages - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
0.20 taxes/benefits - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Enter: Product purchases by month (dollars).
Total Benfits & Wages - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
Total Wages/Salaries 10,440.00 10,440.00 10,440.00 13,920.00 13,920.00 13,920.00 13,920.00 13,920.00 13,920.00 13,920.00 13,920.00 13,920.00 156,600.00
Year 2
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Staff employees 2 2 2 2 2 2 2 2 2 2 2 2
mo. wage 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00
taxes/benefits ttl wages 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00
0.45 taxes/benefits 2,160.00 2,160.00 2,160.00 2,160.00 2,160.00 2,160.00 2,160.00 2,160.00 2,160.00 2,160.00 2,160.00 2,160.00
Total Benfits & Wages 6,960.00 6,960.00 6,960.00 6,960.00 6,960.00 6,960.00 6,960.00 6,960.00 6,960.00 6,960.00 6,960.00 6,960.00
Line employees 2 2 2 3 3 3 3 3 3 3 3 3
mo. wage 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00
taxes/benefits ttl wages 4,800.00 4,800.00 4,800.00 7,200.00 7,200.00 7,200.00 7,200.00 7,200.00 7,200.00 7,200.00 7,200.00 7,200.00
0.45 taxes/benefits 2,160.00 2,160.00 2,160.00 3,240.00 3,240.00 3,240.00 3,240.00 3,240.00 3,240.00 3,240.00 3,240.00 3,240.00
Total Benfits & Wages 6,960.00 6,960.00 6,960.00 10,440.00 10,440.00 10,440.00 10,440.00 10,440.00 10,440.00 10,440.00 10,440.00 10,440.00
Total
Part-time employees - 0 4 4 4 4 4 - 0
hourly pay 12 12 12 12 12 12 12 12 12 12 12 12
hours per month - 0 120 120 120 120 120
taxes/benefits ttl wages - 0 - 0 - 0 5,760.00 5,760.00 5,760.00 5,760.00 5,760.00 - 0 - 0 - 0 - 0
0.20 taxes/benefits - 0 - 0 - 0 1,152.00 1,152.00 1,152.00 1,152.00 1,152.00 - 0 - 0 - 0 - 0
Total Benfits & Wages - 0 - 0 - 0 6,912.00 6,912.00 6,912.00 6,912.00 6,912.00 - 0 - 0 - 0 - 0
Total Wages/Salaries 13,920.00 13,920.00 13,920.00 24,312.00 24,312.00 24,312.00 24,312.00 24,312.00 17,400.00 17,400.00 17,400.00 17,400.00 232,920.00
Year 3
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Staff employees 2 2 2 2 2 2 2 2 2 2 2 2
mo. wage 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00
taxes/benefits ttl wages 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00
0.45 taxes/benefits 2,160.00 2,160.00 2,160.00 2,160.00 2,160.00 2,160.00 2,160.00 2,160.00 2,160.00 2,160.00 2,160.00 2,160.00
Total Benfits & Wages 6,960.00 6,960.00 6,960.00 6,960.00 6,960.00 6,960.00 6,960.00 6,960.00 6,960.00 6,960.00 6,960.00 6,960.00
Line employees 3 3 3 4 4 4 4 4 4 4 4 4
mo. wage 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00 2,400.00
taxes/benefits ttl wages 7,200.00 7,200.00 7,200.00 9,600.00 9,600.00 9,600.00 9,600.00 9,600.00 9,600.00 9,600.00 9,600.00 9,600.00
0.45 taxes/benefits 3,240.00 3,240.00 3,240.00 4,320.00 4,320.00 4,320.00 4,320.00 4,320.00 4,320.00 4,320.00 4,320.00 4,320.00
Total Benfits & Wages 10,440.00 10,440.00 10,440.00 13,920.00 13,920.00 13,920.00 13,920.00 13,920.00 13,920.00 13,920.00 13,920.00 13,920.00
Total
Part-time employees - 0 4 4 4 4 4
hourly pay 12 12 12 12 12 12 12 12 12 12 12 12
hours per month - 0 120 120 120 120 120
taxes/benefits ttl wages - 0 - 0 - 0 5,760.00 5,760.00 5,760.00 5,760.00 5,760.00 - 0 - 0 - 0 - 0
0.20 taxes/benefits - 0 - 0 - 0 1,152.00 1,152.00 1,152.00 1,152.00 1,152.00 - 0 - 0 - 0 - 0
Total Benfits & Wages - 0 - 0 - 0 6,912.00 6,912.00 6,912.00 6,912.00 6,912.00 - 0 - 0 - 0 - 0
Total Wages/Salaries 17,400.00 17,400.00 17,400.00 27,792.00 27,792.00 27,792.00 27,792.00 27,792.00 20,880.00 20,880.00 20,880.00 20,880.00 274,680.00
Notes and assumptions:
© E Clark 2014

Deprec Sched

Operating Expenses Worksheet
Promotion/Marketing Mix Year 1 7/1/14
Use the Inventory worksheet to determine Inventory purchases
Your Business
Main St Sales estimates and COGS come from the Sales Est - 3 Years Worksheet
Yourtown USA Year 1 Beginning Inventory comes from the Start Up Expenses Worksheet
Promotion Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Sales Estimates are provided as a reference
sponsorship 400.00 400.00 400.00 400.00 COGS estimates are provided as a reference
product placement
endorsements COGS is an estimate based on Sales
merchandising 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 COGS is calculated as a percentage based on sales.
public relations COGS is Linked to the Income Statement
trade shows
Advertising Use COGS as as reference to help develop Inventory purchases
TV
radio 600.00 600.00 600.00 600.00 Note: Ending Inventory should not be negative
newspapers 500.00 500.00 500.00 500.00 500.00 500.00
Internet 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 Inventory is intended to reflect expenses
Mobile Phones Inventory is linked to the Cash Flow Statement
Total
1,400.00 900.00 800.00 1,500.00 800.00 900.00 700.00 900.00 800.00 1,500.00 400.00 900.00 11,500.00 Ending Inventory is linked to The Balance Sheet
Enter: Product Names or Products by category
Promotion/Marketing Mix Year 2
Enter: Product purchases by month (dollars).
Your Business
Main St
Yourtown USA
Promotion Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
sponsorship 400.00 400.00 400.00 400.00
product placement
endorsements
merchandising 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00
public relations
trade shows
Advertising
TV
radio 600.00 600.00 600.00 600.00
newspapers 500.00 500.00 500.00 500.00 500.00 500.00
Internet 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00
Mobile Phones
Total
1,400.00 900.00 800.00 1,500.00 800.00 900.00 700.00 900.00 800.00 1,500.00 400.00 900.00 11,500.00
Promotion/Marketing Mix Year 3 12/31/99
Your Business
Main St
Yourtown USA
Promotion Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
sponsorship 400.00 400.00 400.00 400.00
product placement
endorsements
merchandising 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00
public relations
trade shows
Advertising
TV
radio 600.00 600.00 600.00 600.00
newspapers 500.00 500.00 500.00 500.00 500.00 500.00
Internet 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00
Mobile Phones
Total
1,400.00 900.00 800.00 1,500.00 800.00 900.00 700.00 900.00 800.00 1,500.00 400.00 900.00 11,500.00
Notes and assumptions:
© E Clark 2014

Operating Ratios

Long Term Loan Schedule
Long-Term Loan Repayment Schedule 7/1/14
Use the Long term Loan Schedule to calculate LT Loan payments
Year 1 Amount Borrowed monthly is linked from the Cash Flow Statement
Start up Loan Loan 1 Loan 2 Loan 3 Loan 4 Loan 5 Loan 6 Loan 7 Loan 8 Loan 9 Loan 10 Loan 11 Loan 12 Debt added Start up loan is linked from the Sources & Uses of Funds worksheet
Start-Up L-T Loan Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec This period Total Payments are linked to the Income Statement and the Cash Flow Statement
Amount Borrowed 200,000 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 $ - 0 Outstanding Balance Due is linked to the Balance Sheet
12 12 12 12 12 12 12 12 12 12 12 12 12 Enter: interest rates
interest rate 6.0% 6.0% 6.0% 6.0% 6.0% 6.0% 6.0% 6.0% 6.0% 6.0% 6.0% 6.0% 6.0% Enter: term lengths (the assumption is that they will exceed the 3 year window)
term-months 96 96 96 96 96 96 96 96 96 96 96 96 96
12 11 10 9 8 7 6 5 4 3 2 1 1
begining ending
payment (simple) $2,628.29 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 balance paid bal
Payments Start up Loan $2,628.29 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,628 Start up Loan 200,000 31,539 175,000
Loan 1 $0.00 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 1 - 0 - 0 - 0
Loan 2 $0.00 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 2 - 0 - 0 - 0
Loan 3 $0.00 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 3 - 0 - 0 - 0
Loan 4 $0.00 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 4 - 0 - 0 - 0
Loan 5 $0.00 - 0 - 0 - 0 - 0 - 0 - 0 Loan 5 - 0 - 0 - 0
Loan 6 $0.00 - 0 - 0 - 0 - 0 - 0 Loan 6 - 0 - 0 - 0
Loan 7 $0.00 - 0 - 0 - 0 - 0 Loan 7 - 0 - 0 - 0
Loan 8 $0.00 - 0 - 0 - 0 Loan 8 - 0 - 0 - 0
Loan 9 $0.00 - 0 - 0 Outstanding Loan 9 - 0 - 0 - 0
Loan 10 $0.00 - 0 Balance Due Loan 10 - 0 - 0 - 0
Loan 11 $0.00 $ 175,000.00 Loan 11 - 0 - 0 - 0
Loan 12 Loan 12 - 0 - 0 - 0
Total Payments $ 175,000.00 Outstanding
Total Loan Payment $2,628.29 $2,628.29 $2,628.29 $2,628.29 $2,628.29 $2,628.29 $2,628.29 $2,628.29 $2,628.29 $2,628.29 $2,628.29 $2,628.29 31,539.43 Balance Due
Note: Interest calculation is simply Pricinpal x Interest rate
Long-Term Loan Repayment Schedule
Year 2
Loan 13 Loan 14 Loan 15 Loan 16 Loan 17 Loan 18 Loan 19 Loan 20 Loan 21 Loan 22 Loan 23 Loan 24 Debt added
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec This period
Amount Borrowed - 0 - 0 - 0 - 0 5,500 - 0 - 0 - 0 - 0 - 0 - 0 - 0 $ 5,500.00
12 12 12 12 12 12 12 12 12 12 12 12
interest rate 6.0% 6.0% 6.0% 6.0% 6.0% 6.0% 6.0% 6.0% 6.0% 6.0% 6.0% 6.0%
term-months 96 96 96 96 96 96 96 96 96 96 96 96
iterest exp 12 11 10 9 8 7 6 5 4 3 2 1 1
- 0 - 0 - 0 - 0 - 0 - 0 - 0 begining ending
payment (simple) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 balance paid bal
Payments Start up Loan 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,628 Start up Loan 175,000 31,539 150,000
Loan 1 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 1 - 0 - 0 - 0
Loan 2 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 2 - 0 - 0 - 0
Loan 3 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 3 - 0 - 0 - 0
Loan 4 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 4 - 0 - 0 - 0
Loan 5 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 5 - 0 - 0 - 0
Loan 6 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 6 - 0 - 0 - 0
Loan 7 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 7 - 0 - 0 - 0
Loan 8 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 8 - 0 - 0 - 0
Loan 9 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 9 - 0 - 0 - 0
Loan 10 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 10 - 0 - 0 - 0
Loan 11 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 11 - 0 - 0 - 0
Loan 12 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 12 - 0 - 0 - 0
Loan 13 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 13 - 0 - 0 - 0
Loan 14 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 14 - 0 - 0 - 0
Loan 15 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 15 - 0 - 0 - 0
Loan 16 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 16 - 0 - 0 - 0
Loan 17 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 17 5,500 - 0 5,099
Loan 18 - 0 - 0 - 0 - 0 - 0 - 0 Loan 18 - 0 - 0 - 0
Loan 19 - 0 - 0 - 0 - 0 - 0 Loan 19 - 0 - 0 - 0
Loan 20 - 0 - 0 - 0 - 0 Loan 20 - 0 - 0 - 0
Loan 21 - 0 - 0 - 0 Outstanding Loan 21 - 0 - 0 - 0
Loan 22 - 0 - 0 Balance Due Loan 22 - 0 - 0 - 0
Loan 23 - 0 155,099 Loan 23 - 0 - 0 - 0
Loan 24 Loan 24 - 0 - 0 - 0
Total Payments
Total Loan Payment 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,628 31,539.43 $ 31,539.43 $ 155,098.96 Outstanding
Balance Due
Long-Term Loan Repayment Schedule
Year 3
Loan 25 Loan 26 Loan 27 Loan 28 Loan 29 Loan 30 Loan 31 Loan 32 Loan 33 Loan 34 Loan 35 Loan 36 Debt added
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec This period
Amount Borrowed - 0 - 0 - 0 - 0 - 0 - 0 - 0 300 - 0 - 0 - 0 - 0 $ 300.00
12 12 12 12 12 12 12 12 12 12 12 12
interest rate 6.0% 6.0% 6.0% 6.0% 8.0%
term-months 96 96 96 96 96 96 96 96 96 96 96 96
iterest exp 12 11 10 9 8 7 6 5 4 3 2 1 1
total - 0 - 0 - 0 - 0 - 0 - 0 - 0 300 - 0 - 0 - 0 - 0 300 begining ending
payment (simple) $0.00 $0.00 $0.00 - 0 - 0 - 0 - 0 3.13 - 0 - 0 - 0 - 0 balance paid bal
Payments Start up Loan 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,628 Start up Loan 150,000 31,539 125,000
Loan 1 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 1 - 0 - 0 - 0
Loan 2 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 2 - 0 - 0 - 0
Loan 3 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 3 - 0 - 0 - 0
Loan 4 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 4 - 0 - 0 - 0
Loan 5 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 5 - 0 - 0 - 0
Loan 6 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 6 - 0 - 0 - 0
Loan 7 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 7 - 0 - 0 - 0
Loan 8 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 8 - 0 - 0 - 0
Loan 9 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 9 - 0 - 0 - 0
Loan 10 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 10 - 0 - 0 - 0
Loan 11 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 11 - 0 - 0 - 0
Loan 12 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 12 - 0 - 0 - 0
Loan 13 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 13 - 0 - 0 - 0
Loan 14 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 14 - 0 - 0 - 0
Loan 15 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 15 - 0 - 0 - 0
Loan 16 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 16 - 0 - 0 - 0
Loan 17 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 17 5,099 - 0 4,411
Loan 18 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 18 - 0 - 0 - 0
Loan 19 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 19 - 0 - 0 - 0
Loan 20 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 20 - 0 - 0 - 0
Loan 21 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 21 - 0 - 0 - 0
Loan 22 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 22 - 0 - 0 - 0
Loan 23 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 23 - 0 - 0 - 0
Loan 24 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 24 - 0 - 0 - 0
Loan 25 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 25 - 0 - 0 - 0
Loan 26 $0.00 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 26 - 0 - 0 - 0
Loan 27 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 27 - 0 - 0 - 0
Loan 28 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 28 - 0 - 0 - 0
Loan 29 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 29 - 0 - 0 - 0
Loan 30 - 0 - 0 - 0 - 0 - 0 - 0 Loan 30 - 0 - 0 - 0
Loan 31 - 0 - 0 - 0 - 0 - 0 Loan 31 - 0 - 0 - 0
Loan 32 3.13 3.13 3.13 3.13 Loan 32 300 13 288
Loan 33 - 0 - 0 - 0 Outstanding Loan 33 - 0 - 0 - 0
Loan 34 - 0 - 0 Balance Due Loan 34 - 0 - 0 - 0
Loan 35 - 0 129,699 Loan 35 - 0 - 0 - 0
Loan 36 Loan 36 - 0 - 0 - 0
Total Payments
Total Loan Payment 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,628 2,631 2,631 2,631 2,631 31,551.93 $ 31,551.93 $ 129,698.96 Outstanding
Balance Due
© E Clark 2014

Break Even

Short-Term Loan Repayment Schedule 7/1/14
Note: Interest calculation is simply Pricinpal x Interest rate
Year 1
Start up Loan Loan 1 Loan 2 Loan 3 Loan 4 Loan 5 Loan 6 Loan 7 Loan 8 Loan 9 Loan 10 Loan 11 Loan 12
Start-Up S-T Loan Jan Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Debt
Amount Borrowed 20,000 18,000 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 $ 18,000.00
12 11 10 9 8 7 6 5 4 3 2 1 1
interest rate 6.0% 6.0% 6.0% 6.0% 6.0% 6.0% 6.0% 6.0% 6.0% 6.0% 6.0% 6.0% 6.0%
term-months 12 12 12 12 12 12 12 12 12 12 12 12 12
iterest exp 1,200 1,080 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
total 21,200 19,080 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 begining ending
payment (simple) $1,766.67 1,590.00 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 balance paid bal
Payments Start up Loan 12 1,766.67 1,766.67 1,766.67 1,766.67 1,766.67 1,766.67 1,766.67 1,766.67 1,766.67 1,766.67 1,766.67 1,766.67 Start Up 20,000 21,200 - 0
Loan 1 11 1,590.00 1,590.00 1,590.00 1,590.00 1,590.00 1,590.00 1,590.00 1,590.00 1,590.00 1,590.00 1,590.00 Includes Start-up Loan 1 18,000 17,490 1,500.00
Loan 2 10 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 2 - 0 - 0 - 0
Loan 3 9 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 3 - 0 - 0 - 0
Loan 4 8 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 4 - 0 - 0 - 0
Loan 5 7 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 5 - 0 - 0 - 0
Loan 6 6 - 0 - 0 - 0 - 0 - 0 - 0 Loan 6 - 0 - 0 - 0
Loan 7 5 - 0 - 0 - 0 - 0 - 0 Loan 7 - 0 - 0 - 0
Loan 8 4 - 0 - 0 - 0 - 0 Loan 8 - 0 - 0 - 0
Loan 9 3 - 0 - 0 - 0 Outstanding Loan 9 - 0 - 0 - 0
Loan 10 2 - 0 - 0 Balance Due Loan 10 - 0 - 0 - 0
Loan 11 1 - 0 $ 1,500.00 Loan 11 - 0 - 0 - 0
Loan 12 1 Loan 12 - 0 - 0 - 0
Total Loan Payment - 0 1,590.000 1,590.000 1,590.000 1,590.000 1,590.000 1,590.000 1,590.000 1,590.000 1,590.000 1,590.000 1,590.000 17,490.00 $ 1,500.00 Outstanding
Balance Due
Short-Term Loan Repayment Schedule
Year 2
Loan 13 Loan 14 Loan 15 Loan 16 Loan 17 Loan 18 Loan 19 Loan 20 Loan 21 Loan 22 Loan 23 Loan 24
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Debt
Amount Borrowed - 0 - 0 - 0 - 0 5,500 - 0 - 0 - 0 - 0 - 0 - 0 - 0 $ 5,500.00
11 10 9 8 7 6 5 4 3 2 1 1
interest rate 6.0% 6.0% 6.0% 6.0% 6.0% 6.0% 6.0% 6.0% 6.0% 6.0% 6.0% 6.0%
term-months 12 12 12 12 12 12 12 12 12 12 12 12
iterest exp - 0 - 0 - 0 - 0 330 - 0 - 0 - 0 - 0 - 0 - 0 - 0
total - 0 - 0 - 0 - 0 5,830 - 0 - 0 - 0 - 0 - 0 - 0 - 0
payment (simple) - 0 - 0 - 0 - 0 485.83 - 0 - 0 - 0 - 0 - 0 - 0 - 0 begining ending
balance paid bal
Loan 1 12 1,590.00 Loan 1 1,500 1,590 - 0
Loan 2 12 - 0 - 0 Loan 2 - 0 - 0 - 0
Loan 3 12 - 0 - 0 - 0 Loan 3 - 0 - 0 - 0
Loan 4 12 - 0 - 0 - 0 - 0 Loan 4 - 0 - 0 - 0
Loan 5 12 - 0 - 0 - 0 - 0 - 0 Loan 5 - 0 - 0 - 0
Loan 6 12 - 0 - 0 - 0 - 0 - 0 - 0 Loan 6 - 0 - 0 - 0
Loan 7 12 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 7 - 0 - 0 - 0
Loan 8 12 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 8 - 0 - 0 - 0
Loan 9 12 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 9 - 0 - 0 - 0
Loan 10 12 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 10 - 0 - 0 - 0
Loan 11 12 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 11 - 0 - 0 - 0
Loan 12 12 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 12 - 0 - 0 - 0
Loan 13 11 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 13 - 0 - 0 - 0
Loan 14 10 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 14 - 0 - 0 - 0
Loan 15 9 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 15 - 0 - 0 - 0
Loan 16 8 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 16 - 0 - 0 - 0
Loan 17 7 485.83 485.83 485.83 485.83 485.83 485.83 485.83 Loan 17 5,500 3,401 2,291.67
Loan 18 6 - 0 - 0 - 0 - 0 - 0 - 0 Loan 18 - 0 - 0 - 0
Loan 19 5 - 0 - 0 - 0 - 0 - 0 Loan 19 - 0 - 0 - 0
Loan 20 4 - 0 - 0 - 0 - 0 Loan 20 - 0 - 0 - 0
Loan 21 3 - 0 - 0 - 0 Outstanding Loan 21 - 0 - 0 - 0
Loan 22 2 - 0 - 0 Balance Due Loan 22 - 0 - 0 - 0
Loan 23 1 - 0 2,292 Loan 23 - 0 - 0 - 0
Loan 24 1 Loan 24 - 0 - 0 - 0
Total
Total Loan Payment 1,590 - 0 - 0 - 0 - 0 485.83 485.83 485.83 485.83 485.83 485.83 485.83 4,990.83 $ 2,291.67 Outstanding
Balance Due
Short-Term Loan Repayment Schedule
Year 3
Loan 25 Loan 26 Loan 27 Loan 28 Loan 29 Loan 30 Loan 31 Loan 32 Loan 33 Loan 34 Loan 35 Loan 36
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total Debt
Amount Borrowed - 0 - 0 - 0 - 0 - 0 - 0 - 0 300 - 0 - 0 - 0 - 0 $ 5,500.00
interest rate 0.06 0.06 0.06 0.06 0.08
term-months 12 12 12 12 12 12 12 12 12 12 12 12
iterest exp - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
total - 0 - 0 - 0 - 0 - 0 - 0 - 0 300 - 0 - 0 - 0 - 0 300
payment (simple) - 0 - 0 - 0 - 0 - 0 - 0 - 0 25.00 - 0 - 0 - 0 - 0 begining ending
balance paid bal
Loan 13 12 - 0 Loan 13 - 0 - 0 - 0
Loan 14 12 - 0 - 0 Loan 14 - 0 - 0 - 0
Loan 15 12 - 0 - 0 - 0 Loan 15 - 0 - 0 - 0
Loan 16 12 - 0 - 0 - 0 - 0 Loan 16 - 0 - 0 - 0
Loan 17 12 485.83 485.83 485.83 485.83 485.83 Loan 17 2,292 2,429 - 0
Loan 18 12 - 0 - 0 - 0 - 0 - 0 - 0 Loan 18 - 0 - 0 - 0
Loan 19 12 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 19 - 0 - 0 - 0
Loan 20 12 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 20 - 0 - 0 - 0
Loan 21 12 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 21 - 0 - 0 - 0
Loan 22 12 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 22 - 0 - 0 - 0
Loan 23 12 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 23 - 0 - 0 - 0
Loan 24 12 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 24 - 0 - 0 - 0
Loan 25 12 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 25 - 0 - 0 - 0
Loan 26 10 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 26 - 0 - 0 - 0
Loan 27 9 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 27 - 0 - 0 - 0
Loan 28 8 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 28 - 0 - 0 - 0
Loan 29 7 - 0 - 0 - 0 - 0 - 0 - 0 - 0 Loan 29 - 0 - 0 - 0
Loan 30 6 - 0 - 0 - 0 - 0 - 0 - 0 Loan 30 - 0 - 0 - 0
Loan 31 5 - 0 - 0 - 0 - 0 - 0 Loan 31 - 0 - 0 - 0
Loan 32 4 25.00 25.00 25.00 25.00 Loan 32 300 100 200.00
Loan 33 3 - 0 - 0 - 0 Outstanding Loan 33 - 0 - 0 - 0
Loan 34 2 - 0 - 0 Balance Due Loan 34 - 0 - 0 - 0
Loan 35 1 - 0 200 Loan 35 - 0 - 0 - 0
Loan 36 1 Loan 36 - 0 - 0 - 0
Total
Total Loan Payment 486 485.83 485.83 485.83 485.83 - 0 - 0 - 0 - 0 - 0 - 0 - 0 2,429.17 $ 200.00 Outstanding
Balance Due
© E Clark 2014

Ratios

Depreciation Schedules
Your Business (Purchase Price of Asset - Approximate Salvage Value) ÷ Estimated Useful Life of Asset
Main St
Yourtown USA
Year 1 est.
Book Salvage depr.
Asset Value Value term mos. Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 480,000
1 Machines 50,000 - 0 96 520.83 520.83 520.83 520.83 520.83 520.83 520.83 520.83 520.83 520.83 520.83 520.83
2 Equipment 80,000 - 0 96 833.33 833.33 833.33 833.33 833.33 833.33 833.33 833.33 833.33 833.33 833.33 833.33
3 Trucks (4) 120,000 - 0 96 1,250.00 1,250.00 1,250.00 1,250.00 1,250.00 1,250.00 1,250.00 1,250.00 1,250.00 1,250.00 1,250.00 1,250.00
4 - 0 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
5 - 0 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
6 - 0 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
7 - 0 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
8 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
9 - 0 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
10 - 0 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
11 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
12 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
13 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
14 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
15 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
16 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
17 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
18 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
19 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
20 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
Total Monthly Depreciation 2,604.17 2,604.17 2,604.17 2,604.17 2,604.17 2,604.17 2,604.17 2,604.17 2,604.17 2,604.17 2,604.17 2,604.17 31,250.00
Year 2
Book depr.
Asset Value term mos. Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
1 Machines 50,000 520.83 520.83 520.83 520.83 520.83 520.83 520.83 520.83 520.83 520.83 520.83 520.83
2 Equipment 80,000 833.33 833.33 833.33 833.33 833.33 833.33 833.33 833.33 833.33 833.33 833.33 833.33
3 Trucks (4) 120,000 1,250.00 1,250.00 1,250.00 1,250.00 1,250.00 1,250.00 1,250.00 1,250.00 1,250.00 1,250.00 1,250.00 1,250.00
4 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
5 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
6 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
7 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
8 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
9 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
10 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
11 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
12 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
13 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
14 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
15 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
16 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
17 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
18 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
19 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
20 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
21 60,000 - 0 96 625.00 625.00 625.00 625.00 625.00 625.00 625.00 625.00 625.00 625.00 625.00 625.00
22 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
23 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
24 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
25 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
26 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
27 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
28 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
29 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
30 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
31 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
32 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
33 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
34 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
35 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
36 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
37 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
38 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
39 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
40 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
Total Monthly Depreciation 3,229.17 3,229.17 3,229.17 3,229.17 3,229.17 3,229.17 3,229.17 3,229.17 3,229.17 3,229.17 3,229.17 3,229.17 - 0 38,750.00
Year 3
Book depr.
Asset Value term mos. Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
1 Machines 50,000 520.83 520.83 520.83 520.83 520.83 520.83 520.83 520.83 520.83 520.83 520.83 520.83
2 Equipment 80,000 833.33 833.33 833.33 833.33 833.33 833.33 833.33 833.33 833.33 833.33 833.33 833.33
3 Trucks (4) 120,000 1,250.00 1,250.00 1,250.00 1,250.00 1,250.00 1,250.00 1,250.00 1,250.00 1,250.00 1,250.00 1,250.00 1,250.00
4 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
5 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
6 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
7 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
8 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
9 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
10 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
11 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
12 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
13 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
14 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
15 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
16 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
17 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
18 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
19 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
20 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
21 60,000 625.00 625.00 625.00 625.00 625.00 625.00 625.00 625.00 625.00 625.00 625.00 625.00
22 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
23 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
24 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
25 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
26 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
27 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
28 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
29 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
30 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
31 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
32 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
33 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
34 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
35 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
36 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
37 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
38 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
39 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
40 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
41 80,000 - 0 96 833.33 833.33 833.33 833.33 833.33 833.33 833.33 833.33 833.33 833.33 833.33 833.33
42 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
43 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
44 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
45 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
46 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
47 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
48 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
49 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
50 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
51 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
52 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
53 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
54 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
55 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
56 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
57 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
58 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
59 - 0 - 0 96 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0
60 99,999 - 0 96 1,041.66 1,041.66 1,041.66 1,041.66 1,041.66 1,041.66 1,041.66 1,041.66 1,041.66 1,041.66 1,041.66 1,041.66
Total Monthly Depreciation 5,104.16 5,104.16 5,104.16 5,104.16 5,104.16 5,104.16 5,104.16 5,104.16 5,104.16 5,104.16 5,104.16 5,104.16 61,249.88
Notes and assumptions:
© E Clark 2014

BLANK

Ratio Set Year 1 Ratio Set 2 Ratio Set 3
Financial Ratios 12/31/99 Financial Ratios 7/1/14 Financial Ratios 12/31/99
Date 12/7/15 Date 12/7/15 Date 12/7/15
Ratio Set 1 Your Business as of 12/31/12 Ratio Set 2 Your Business as of 12/31/13 Ratio Set 3 Your Business as of 3/31/14
Enter Data Here Main St from 1/1/12 Enter Data Here Main St from 1/1/13 Enter Data Here Main St from 1/1/14
Yourtown USA to 12/31/12 Yourtown USA to 12/31/13 Yourtown USA to 3/21/14
Date 12/7/15 Date 12/7/15 Date 12/7/15
as of 12/31/12 Liquidity Ratios as of 12/31/13 Liquidity Ratios as of 3/31/14 Liquidity Ratios
from 1/1/12 from 1/1/13 from 1/1/14
to 12/31/12 Current Ratio = current assets 819,399 = 1.42 to 12/31/13 Current Ratio = current assets 1,036,278 = 1.15 to 3/21/14 Current Ratio = current assets 1,105,302 = 0.88
current liabilities 578,444 current liabilities 898,382 current liabilities 1,262,322
Income Statement Quick Ratio = ( current assets - inventory ) ( 819,399 - 497,049 ) = 0.56 Income Statement Quick Ratio = ( current assets - inventory ) ( 1,036,278 - 591,976 ) = 0.49 Income Statement Quick Ratio = ( current assets - inventory ) ( 1,105,302 - 706,056 ) = 0.32
current liabilities 578,444 current liabilities 898,382 current liabilities 1,262,322
sales 600,000.00 sales 5,600,449.07 sales 176,693.29
Activity Ratios Asset Management Ratios Activity Ratios Asset Management Ratios Activity Ratios Asset Management Ratios
cost of goods sold 192,000.00 cost of goods sold 3,404,230.19 cost of goods sold 110,178.16
Inventory turnover = cost of goods sold 192,000 = 0.38 Inventory turnover = cost of goods sold 3,404,230 = 6.81 Inventory turnover = cost of goods sold 110,178 = 0.22
operating income average Inventory 500,000 operating income average Inventory 500,000 operating income average Inventory 500,000
interest expense 64,419.78 interest expense 67,057.05 interest expense 10,265.00
Accounts Receivable = sales 600,000 = 10.67 Accounts Receivable Turnover = sales 5,600,449 = 49.19 Accounts Receivable Turnover = sales 176,693 = 2.06
average Inventory 500,000.00 avg accts receivables 56,234 average Inventory 500,000.00 avg accts receivables 113,844 average Inventory 500,000.00 avg accts receivables 85,808
Turnover Turnover Turnover
profit before tax profit before tax profit before tax
net income (56,375.18) Avg Accts Receivables = average of the current period balance net income (67,463.00) Avg Accts Receivables = average of the current period balance net income (283,742.30) Avg Accts Receivables = average of the current period balance
and the previous period balance and the previous period balance and the previous period balance
avg daily purchases avg daily purchases avg daily purchases
net profit after taxes Total asset utilization = sales 600,000 = 0.38 net profit after taxes Total asset utilization = sales 5,600,449 = 3.27 net profit after taxes Total asset utilization = sales 176,693 = 0.10
total assets 1,560,406 total assets 1,714,711 total assets 1,765,195
Balance Sheet Balance Sheet Balance Sheet
Average Collection Period = accounts receivable 56,234 = 34.21 Average Collection Period = accounts receivable 113,844 = 7.42 Average Collection Period = accounts receivable 85,808 = 177.25
avg accts receivables 56,233.85 average sales per day 365 1,644 avg accts receivables 113,843.98 average sales per day 365 15,344 avg accts receivables 85,807.55 average sales per day 365 484
inventory 497,049.15 inventory 591,976.00 inventory 706,056.00
Fixed Asset Turnover = sales 600,000 = 0.81 Fixed Asset Turnover = sales 5,600,449 = 8.25 Fixed Asset Turnover = sales 176,693 = 0.27
current assets 819,398.62 net fixed assets 741,008 current assets 1,036,278.01 net fixed assets 678,433 current assets 1,105,301.74 net fixed assets 659,893
net fixed assets 741,007.74 net fixed assets 678,432.74 net fixed assets 659,892.85
Total Asset Turnover = sales 600,000 = 0.38 Total Asset Turnover = sales 5,600,449 = 3.27 Total Asset Turnover = sales 176,693 = 0.10
total assets 1,560,406.36 total assets 1,560,406 total assets 1,714,710.75 total assets 1,714,711 total assets 1,765,194.59 total assets 1,765,195
ending A/P 304,614.75 ending A/P 522,115.19 ending A/P 750,322.93
Profitability Ratios Profitability Ratios Profitability Ratios
current liabilities 578,444.10 current liabilities 898,382.17 current liabilities 1,262,322.29
Profit Margin on Sales = profit before tax - 0 = - 0 Profit Margin on Sales = profit before tax - 0 = - 0 Profit Margin on Sales = profit before tax - 0 = - 0
average assets sales 600,000 average assets sales 5,600,449 average assets sales 176,693
total debt 1,371,917.44 total debt 1,593,684.83 total debt 1,927,910.97
Net Profit Margin = net income (56,375) = (0.09) Net Profit Margin = net income (67,463) = (0.01) Net Profit Margin = net income (283,742) = (1.61)
total equity 188,488.92 sales 600,000 total equity 121,026.92 sales 5,600,449 total equity (162,716.38) sales 176,693
Asset Turnover = sales 600,000 = - 0 Asset Turnover = sales 5,600,449 = - 0 Asset Turnover = sales 176,693 = - 0
average assets - 0 average assets - 0 average assets - 0
Return on Assets = net profit after taxes - 0 = - 0 Return on Assets = net profit after taxes - 0 = - 0 Return on Assets = net profit after taxes - 0 = - 0
total assets 1,560,406 total assets 1,714,711 total assets 1,765,195
Return on Total Assets = profit before tax - 0 = - 0 Return on Total Assets = profit before tax - 0 = - 0 Return on Total Assets = profit before tax - 0 = - 0
total assets 1,560,406 total assets 1,714,711 total assets 1,765,195
Leverage Ratios Solvency and Coverage Ratios Leverage Ratios Solvency and Coverage Ratios Leverage Ratios Solvency and Coverage Ratios
Debt to Equity = total debt 1,371,917 = 7.28 Debt to Equity = total debt 1,593,685 = 13.17 Debt to Equity = total debt 1,927,911 = (11.85)
total equity 188,489 total equity 121,027 total equity (162,716)
Debt Ratio = total debt 1,371,917 = 0.88 Debt Ratio = total debt 1,593,685 = 0.93 Debt Ratio = total debt 1,927,911 = 1.09
total Assets 1,560,406 total Assets 1,714,711 total Assets 1,765,195
Times Interest Earned = operating income - 0 = - 0 Times Interest Earned = operating income - 0 = - 0 Times Interest Earned = operating income - 0 = - 0
interest expense 64,420 interest expense 67,057 interest expense 10,265
Accounts Payable Period = ending A/P 304,615 = - 0 Accounts Payable Period = ending A/P 522,115 = - 0 Accounts Payable Period = ending A/P 750,323 = - 0
avg daily purchases - 0 avg daily purchases - 0 avg daily purchases - 0
© E Clark 2014 © E Clark 2014 © E Clark 2014
&C&F&A&R&D

Sheet1

Break Even
12/7/15
Your Business
Main St
Yourtown USA
Est sales in Units 4000
Selling price $ 2.00
Cost Description Fixed Costs ($) Variable Costs (%)
Variable Costs
Cost of Goods Sold $ 0.88
Raw Materials $ 0.12
Direct Labor (Includes Payroll Taxes)
Fixed Costs
Salaries (includes payroll taxes) $ 200.00
Supplies
Repairs & maintenance $ 22.00
Advertising Break Even
Car, delivery and travel
Accounting and legal FC
Rent Price - VC
Telephone
Utilities or
Insurance
Taxes (Real estate, etc.) BE = FC / Gross Margin
Interest
Depreciation
Other (specify)
Other (specify) $ - 0
Miscellaneous expenses $ - 0
Principal portion of debt payment $ - 0
$ - 0
Total Fixed Costs $ 222.00
Total Variable Costs $ 1.00
FIXED COSTS $ 222.00
Price - VC $ 1.00 = $ 222.00 BE PER YEAR
FIXED COSTS $ 222.00
GROSS MARGIN 60% = $ 370.00 BE PER YEAR
Feasibility Sales per day in Dollars
$ 370.00 $ 1.48 PER DAY
250
Sales per day
$ 1.48 $ per day 0.0 sales/day
average sale
Notes:
© E Clark 2010
Notes and assumptions:
© E Clark 2014
Total will be calculated automatically.
Total will be calculated automatically.

Sheet4

Ratio Set 1 Ratio Set 2 Ratio Set 3
Financial Ratios 12/31/99 Financial Ratios 7/1/14 Financial Ratios 12/31/99
Date 12/7/15 Date 12/7/15 Date 12/7/15
Ratio Set 1 Your Business as of 12/31/12 Ratio Set 2 Your Business as of 12/31/13 Ratio Set 3 Your Business as of 3/31/14
Enter Data Here Main St from 1/1/12 Enter Data Here Main St from 1/1/13 Enter Data Here Main St from 1/1/14
Yourtown USA to 12/31/12 Yourtown USA to 12/31/13 Yourtown USA to 3/21/14
Date 12/7/15 Date 12/7/15 Date 12/7/15
as of 12/31/12 Liquidity Ratios as of 12/31/13 Liquidity Ratios as of 3/31/14 Liquidity Ratios
from 1/1/12 from 1/1/13 from 1/1/14
to 12/31/12 Current Ratio = current assets 819,399 = 1.42 to 12/31/13 Current Ratio = current assets 1,036,278 = 1.15 to 3/21/14 Current Ratio = current assets 1,105,302 = 0.88
current liabilities 578,444 current liabilities 898,382 current liabilities 1,262,322
Income Statement Quick Ratio = ( current assets - inventory ) ( 819,399 - 497,049 ) = 0.56 Income Statement Quick Ratio = ( current assets - inventory ) ( 1,036,278 - 591,976 ) = 0.49 Income Statement Quick Ratio = ( current assets - inventory ) ( 1,105,302 - 706,056 ) = 0.32
current liabilities 578,444 current liabilities 898,382 current liabilities 1,262,322
sales 5,131,172.35 sales 5,600,449.07 sales 176,693.29
Activity Ratios also known as Asset Management Ratios Activity Ratios also known as Asset Management Ratios Activity Ratios also known as Asset Management Ratios
cost of goods sold 2,968,684.57 cost of goods sold 3,404,230.19 cost of goods sold 110,178.16
Inventory turnover = cost of goods sold 2,968,685 = 5.94 Inventory turnover = cost of goods sold 3,404,230 = 6.81 Inventory turnover = cost of goods sold 110,178 = 0.22
operating income average Inventory 500,000 operating income average Inventory 500,000 operating income average Inventory 500,000
interest expense 64,419.78 interest expense 67,057.05 interest expense 10,265.00
Accounts Receivable Turnover = sales 5,131,172 = 91.25 Accounts Receivable Turnover = sales 5,600,449 = 49.19 Accounts Receivable Turnover = sales 176,693 = 2.06
average Inventory 500,000.00 avg accts receivables 56,234 average Inventory 500,000.00 avg accts receivables 113,844 average Inventory 500,000.00 avg accts receivables 85,808
Turnover Turnover Turnover
profit before tax profit before tax profit before tax
net income (56,375.18) Avg Accts Receivables = average of the current period balance net income (67,463.00) Avg Accts Receivables = average of the current period balance net income (283,742.30) Avg Accts Receivables = average of the current period balance
and the previous period balance and the previous period balance and the previous period balance
avg daily purchases avg daily purchases avg daily purchases
net profit after taxes Total asset utilization = sales 5,131,172 = 3.29 net profit after taxes Total asset utilization = sales 5,600,449 = 3.27 net profit after taxes Total asset utilization = sales 176,693 = 0.10
total assets 1,560,406 total assets 1,714,711 total assets 1,765,195
Balance Sheet Balance Sheet Balance Sheet
Average Collection Period = accounts receivable 56,234 = 4.00 Average Collection Period = accounts receivable 113,844 = 7.42 Average Collection Period = accounts receivable 85,808 = 177.25
avg accts receivables 56,233.85 average sales per day 365 14,058 avg accts receivables 113,843.98 average sales per day 365 15,344 avg accts receivables 85,807.55 average sales per day 365 484
inventory 497,049.15 inventory 591,976.00 inventory 706,056.00
Fixed Asset Turnover = sales 5,131,172 = 6.92 Fixed Asset Turnover = sales 5,600,449 = 8.25 Fixed Asset Turnover = sales 176,693 = 0.27
current assets 819,398.62 net fixed assets 741,008 current assets 1,036,278.01 net fixed assets 678,433 current assets 1,105,301.74 net fixed assets 659,893
net fixed assets 741,007.74 net fixed assets 678,432.74 net fixed assets 659,892.85
Total Asset Turnover = sales 5,131,172 = 3.29 Total Asset Turnover = sales 5,600,449 = 3.27 Total Asset Turnover = sales 176,693 = 0.10
total assets 1,560,406.36 total assets 1,560,406 total assets 1,714,710.75 total assets 1,714,711 total assets 1,765,194.59 total assets 1,765,195
ending A/P 304,614.75 ending A/P 522,115.19 ending A/P 750,322.93
Profitability Ratios Profitability Ratios Profitability Ratios
current liabilities 578,444.10 current liabilities 898,382.17 current liabilities 1,262,322.29
Profit Margin on Sales = profit before tax - 0 = - 0 Profit Margin on Sales = profit before tax - 0 = - 0 Profit Margin on Sales = profit before tax - 0 = - 0
average assets sales 5,131,172 average assets sales 5,600,449 average assets sales 176,693
total debt 1,371,917.44 total debt 1,593,684.83 total debt 1,927,910.97
Net Profit Margin = net income (56,375) = (0.01) Net Profit Margin = net income (67,463) = (0.01) Net Profit Margin = net income (283,742) = (1.61)
total equity 188,488.92 sales 5,131,172 total equity 121,026.92 sales 5,600,449 total equity (162,716.38) sales 176,693
Asset Turnover = sales 5,131,172 = - 0 Asset Turnover = sales 5,600,449 = - 0 Asset Turnover = sales 176,693 = - 0
average assets - 0 average assets - 0 average assets - 0
Return on Assets = net profit after taxes - 0 = - 0 Return on Assets = net profit after taxes - 0 = - 0 Return on Assets = net profit after taxes - 0 = - 0
total assets 1,560,406 total assets 1,714,711 total assets 1,765,195
Return on Total Assets = profit before tax - 0 = - 0 Return on Total Assets = profit before tax - 0 = - 0 Return on Total Assets = profit before tax - 0 = - 0
total assets 1,560,406 total assets 1,714,711 total assets 1,765,195
Leverage Ratios also known as Solvency and Coverage Ratios Leverage Ratios also known as Solvency and Coverage Ratios Leverage Ratios also known as Solvency and Coverage Ratios
Debt to Equity = total debt 1,371,917 = 7.28 Debt to Equity = total debt 1,593,685 = 13.17 Debt to Equity = total debt 1,927,911 = (11.85)
total equity 188,489 total equity 121,027 total equity (162,716)
Debt Ratio = total debt 1,371,917 = 0.88 Debt Ratio = total debt 1,593,685 = 0.93 Debt Ratio = total debt 1,927,911 = 1.09
total Assets 1,560,406 total Assets 1,714,711 total Assets 1,765,195
Times Interest Earned = operating income - 0 = - 0 Times Interest Earned = operating income - 0 = - 0 Times Interest Earned = operating income - 0 = - 0
interest expense 64,420 interest expense 67,057 interest expense 10,265
Accounts Payable Period = ending A/P 304,615 = - 0 Accounts Payable Period = ending A/P 522,115 = - 0 Accounts Payable Period = ending A/P 750,323 = - 0
avg daily purchases - 0 avg daily purchases - 0 avg daily purchases - 0
© E Clark 2014 © E Clark 2014 © E Clark 2014

Inven

Inven Calc

FIRST
QUARTER
DATA
Ratio Set 1 Ratio Set 2 Ratio Set 3
Enter Data Here Enter Data Here Enter Data Here
Date 12/7/15 12/7/15 12/7/15
as of 12/31/12 12/31/13 3/31/14
from 1/1/12 1/1/13 1/1/14
to 12/31/12 12/31/13 3/21/14
Income Statement change % change %
sales 5,131,172.35 5,600,449.07 469,276.72 0.09 176,693.29 (5,423,755.78) (0.97)
- 0 - 0
cost of goods sold 2,968,684.57 3,404,230.19 435,545.62 0.15 110,178.16 (3,294,052.03) (0.97)
- 0 - 0
operating income - 0 - 0 - 0 - 0
- 0 - 0
interest expense 64,419.78 67,057.05 2,637.27 0.04 10,265.00 (56,792.05) (0.85)
- 0 - 0
average Inventory (est) 500,000.00 500,000.00 - 0 - 0 500,000.00 - 0 - 0
- 0 - 0
profit before tax - 0 - 0 - 0 - 0
- 0 - 0
net income (56,375.18) (67,463.00) (11,087.82) 0.20 (283,742.30) (216,279.30) 3.21
- 0 - 0
avg daily purchases - 0 - 0 - 0 - 0
- 0 - 0
net profit after taxes - 0 - 0 - 0 - 0
- 0 - 0
- 0 - 0
Balance Sheet - 0 - 0
- 0 - 0
avg accts receivables 56,233.85 113,843.98 57,610.13 1.02 85,807.55 (28,036.43) (0.25)
- 0 - 0
inventory 497,049.15 591,976.00 94,926.85 0.19 706,056.00 114,080.00 0.19
- 0 - 0
current assets 819,398.62 1,036,278.01 216,879.39 0.26 1,105,301.74 69,023.73 0.07
- 0 - 0
net fixed assets 741,007.74 678,432.74 (62,575.00) (0.08) 659,892.85 (18,539.89) (0.03)
- 0 - 0
total assets 1,560,406.36 1,714,710.75 154,304.39 0.10 1,765,194.59 50,483.84 0.03
- 0 - 0
ending A/P 304,614.75 522,115.19 217,500.44 0.71 750,322.93 228,207.74 0.44
- 0 - 0
current liabilities 578,444.10 898,382.17 319,938.07 0.55 1,262,322.29 363,940.12 0.41
- 0 - 0
average assets - 0 - 0 - 0 - 0
- 0 - 0
total debt 1,371,917.44 1,593,684.83 221,767.39 0.16 1,927,910.97 334,226.14 0.21
- 0 - 0
total equity 188,488.92 121,026.92 (67,462.00) (0.36) (162,716.38) (283,743.30) (2.34)
- 0 - 0
- 0 - 0 - 0 - 0
- 0 - 0
- 0 - 0 - 0 - 0
- 0 - 0
- 0 - 0
Inventory Year 1 7/1/14
12,000 16,000 16,000 22,000 42,000 42,000 48,000 52,000 46,000 40,000 18,000 12,000
Your Business 7200 9600 9600 13200 25200 25200 28800 31200 27600 24000 10800 7200 60.0%
Main St 3000 4000 4000 5500 10500 10500 12000 13000 11500 10000 4500 3000 25.0%
Yourtown USA 1800 2400 2400 3300 6300 6300 7200 7800 6900 6000 2700 1800 15.0%
12,000 16,000 16,000 22,000 42,000 42,000 48,000 52,000 46,000 40,000 18,000 12,000
MONTH
Year 1 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TOTAL %
Beginning Inventory 20,000.00 20,000 13,400 (10,400) (34,200) (35,000) (56,800) (62,600) (58,400) (59,200) (65,000) (78,800) (86,600) (513,600) 100%
1 Product 1 9,240 1,200 1,200 15,000 2,400 12,000 18,000 15,000 12,000 7,200 10,800 15,600 119,640 60.0%
2 Product 2 3,850 500 500 6,250 1,000 5,000 7,500 6,250 5,000 3,000 4,500 6,500 49,850 25.0%
3 Product 3 2,310 300 300 3,750 600 3,000 4,500 3,750 3,000 1,800 2,700 3,900 29,910 15.0%
4 Product 4 - 0 0.0%
5 Product 5 - 0 0.0%
6 Product 6 - 0 0.0%
7 Product 7 - 0 0.0%
8 Product 8 - 0 0.0%
Inventory Purchased 15,400 2,000 2,000 25,000 4,000 20,000 30,000 25,000 20,000 12,000 18,000 26,000 199,400
Cost of Goods Sold 22,000 25,800 25,800 25,800 25,800 25,800 25,800 25,800 25,800 25,800 25,800 25,800 305,800
Ending Inventory 20,000.00 13,400 (10,400) (34,200) (35,000) (56,800) (62,600) (58,400) (59,200) (65,000) (78,800) (86,600) (86,400) (620,000)
MONTH
Year 2 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 TOTAL %
Beginning Inventory - 0 - 0 (14,320) (30,520) (43,840) (55,240) (62,800) (66,520) (67,360) (68,200) (72,880) (84,280) (97,600) (663,560) 100%
1 Product 1 4,608 5,760 7,488 8,640 10,944 13,248 14,976 14,976 12,672 8,640 7,488 5,760 115,200 57.8%
2 Product 2 1,920 2,400 3,120 3,600 4,560 5,520 6,240 6,240 5,280 3,600 3,120 2,400 48,000 24.1%
3 Product 3 1,152 1,440 1,872 2,160 2,736 3,312 3,744 3,744 3,168 2,160 1,872 1,440 28,800 14.4%
4 Product 4 - 0 0.0%
5 Product 5 - 0 0.0%
6 Product 6 - 0 0.0%
7 Product 7 - 0 0.0%
8 Product 8 - 0 0.0%
Inventory Purchased 7,680 9,600 12,480 14,400 18,240 22,080 24,960 24,960 21,120 14,400 12,480 9,600 192,000
Cost of Goods Sold 22,000 25,800 25,800 25,800 25,800 25,800 25,800 25,800 25,800 25,800 25,800 25,800 305,800
Ending Inventory - 0 (14,320) (30,520) (43,840) (55,240) (62,800) (66,520) (67,360) (68,200) (72,880) (84,280) (97,600) (113,800) (777,360)
MONTH
Year 3 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 - 0 TOTAL %
Beginning Inventory - 0 - 0 (14,320) (30,520) (43,840) (55,240) (62,800) (66,520) (67,360) (68,200) (72,880) (84,280) (97,600) (663,560) 100%
1 Product 1 4,608 5,760 7,488 8,640 10,944 13,248 14,976 14,976 12,672 8,640 7,488 5,760 115,200 57.8%
2 Product 2 1,920 2,400 3,120 3,600 4,560 5,520 6,240 6,240 5,280 3,600 3,120 2,400 48,000 24.1%
3 Product 3 1,152 1,440 1,872 2,160 2,736 3,312 3,744 3,744 3,168 2,160 1,872 1,440 28,800 14.4%
4 Product 4 - 0 0.0%
5 Product 5 - 0 0.0%
6 Product 6 - 0 0.0%
7 Product 7 - 0 0.0%
8 Product 8 - 0 0.0%
Inventory Purchased 7,680 9,600 12,480 14,400 18,240 22,080 24,960 24,960 21,120 14,400 12,480 9,600 192,000
Cost of Goods Sold 22,000 25,800 25,800 25,800 25,800 25,800 25,800 25,800 25,800 25,800 25,800 25,800 305,800
Ending Inventory - 0 (14,320) (30,520) (43,840) (55,240) (62,800) (66,520) (67,360) (68,200) (72,880) (84,280) (97,600) (113,800) (777,360)
Notes:
© E Clark 2014
Use this worksheet to determine Inventory purchases by product
Year 1 Beginning Inventory comes from the Start Up Expenses Worksheet
7680 9600 12480 14400 18240 22080 24960 24960 21120 14400 12480 9600 192000
4608 5760 7488 8640 10944 13248 14976 14976 12672 8640 7488 5760 115200 0.6 0.6
1920 2400 3120 3600 4560 5520 6240 6240 5280 3600 3120 2400 48000 0.25 0.4166666667
1152 1440 1872 2160 2736 3312 3744 3744 3168 2160 1872 1440 28800 0.15 0.6
192000
8,640 10,800 14,040 16,200 20,520 24,840 28,080 28,080 23,760 16,200 14,040 10,800
3,600 4,500 5,850 6,750 8,550 10,350 11,700 11,700 9,900 6,750 5,850 4,500
2,160 2,700 3,510 4,050 5,130 6,210 7,020 7,020 5,940 4,050 3,510 2,700
0.5
4320 5400 7020 8100 10260 12420 14040 14040 11880 8100 7020 5400
1800 2250 2925 3375 4275 5175 5850 5850 4950 3375 2925 2250
1080 1350 1755 2025 2565 3105 3510 3510 2970 2025 1755 1350
7200
7680 9600 12480 14400 18240 22080 24960 24960 21120 14400 12480 9600
Sales Estimate - 3 Years Estimate
Annual
Your Business Q1 Q2 Q3 Q4
Main St $ 1,200,000 SALES Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Yourtown USA Year 1 24,000 30,000 39,000 45,000 57,000 69,000 78,000 78,000 66,000 45,000 39,000 30,000 600,000
estimated based on COGS Year 2 33,600 42,000 54,600 63,000 79,800 96,600 109,200 109,200 92,400 63,000 54,600 42,000 840,000
Industry Average Year 3 48,000 60,000 78,000 90,000 114,000 138,000 156,000 156,000 132,000 90,000 78,000 60,000 1,200,000
32.0% COGS Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Year 1 7,680 9,600 12,480 14,400 18,240 22,080 24,960 24,960 21,120 14,400 12,480 9,600 192,000
Year 2 10,752 13,440 17,472 20,160 25,536 30,912 34,944 34,944 29,568 20,160 17,472 13,440 268,800
Year 3 15,360 19,200 24,960 28,800 36,480 44,160 49,920 49,920 42,240 28,800 24,960 19,200 384,000
Year 1 Inventory Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Beginning Inventory 20,000 20,000 27,720 20,120 9,640 20,240 6,000 3,920 8,960 9,000 7,880 5,480 11,000 Year 1
Inventory Purchased 15,400 2,000 2,000 25,000 4,000 20,000 30,000 25,000 20,000 12,000 18,000 26,000 199,400 Inventory Purchased
Cost of Goods Sold 7,680 9,600 12,480 14,400 18,240 22,080 24,960 24,960 21,120 14,400 12,480 9,600 192,000 Cost of Goods Sold
Ending Inventory 27,720 20,120 9,640 20,240 6,000 3,920 8,960 9,000 7,880 5,480 11,000 27,400
Year 2 Inventory Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Beginning Inventory 27,400 27,400 32,648 27,208 15,736 25,576 24,040 5,128 14,184 19,240 19,672 25,512 26,040 Year 2
Inventory Purchased 16,000 8,000 6,000 30,000 24,000 12,000 44,000 40,000 30,000 26,000 18,000 12,000 266,000 Inventory Purchased
Cost of Goods Sold 10,752 13,440 17,472 20,160 25,536 30,912 34,944 34,944 29,568 20,160 17,472 13,440 268,800 Cost of Goods Sold
Ending Inventory 32,648 27,208 15,736 25,576 24,040 5,128 14,184 19,240 19,672 25,512 26,040 24,600
Year 3 Inventory Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Beginning Inventory 24,600 24,600 21,240 18,040 9,080 2,280 7,800 5,640 3,720 5,800 9,560 20,760 13,800 Year 3
Inventory Purchased 12,000 16,000 16,000 22,000 42,000 42,000 48,000 52,000 46,000 40,000 18,000 12,000 366,000 Inventory Purchased
Cost of Goods Sold 15,360 19,200 24,960 28,800 36,480 44,160 49,920 49,920 42,240 28,800 24,960 19,200 384,000 Cost of Goods Sold
Ending Inventory 21,240 18,040 9,080 2,280 7,800 5,640 3,720 5,800 9,560 20,760 13,800 6,600
Use this worksheet to determine Inventory purchases
Inventory Purchased is linked to the CASH FLOW Statement
COGS is Linked from the INCOME STATEMENT
COGS is calculated as a percentage based on sales.
Sales estimates and COGS come from the Sales Est - 3 Years Worksheet
Year 1 Beginning Inventory comes from the Start Up Expenses Worksheet