Question
Break-even analysis Projected sales for the first year Start up summary (cash requirements / start up expenses) Projected profit and loss for the first year
Break-even analysis Projected sales for the first year Start up summary (cash requirements / start up expenses) Projected profit and loss for the first year (each month) Provide a profit/loss (income) statement Costs must be based on your research. They must be realistic. Pro-forma cash flow statement for the first year
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Create a balance sheet and an income statement | |||||||||||||||||||||||||||
Sales Forecast | |||||||||||||||||||||||||||
January | February | March | April | May | June | July | August | September | October | November | December | ||||||||||||||||
Unit Sales | |||||||||||||||||||||||||||
Coffee | 7000.00 | 7560.00 | 8164.80 | 8817.98 | 9523.42 | 10285.30 | 11108.12 | 11996.77 | 12956.51 | 13993.03 | 15112.47 | 16321.47 | |||||||||||||||
Espresso | 100.00 | 108.00 | 116.64 | 125.97 | 136.05 | 146.93 | 158.69 | 171.38 | 185.09 | 199.90 | 215.89 | 233.16 | |||||||||||||||
Latte | 100.00 | 108.00 | 116.64 | 125.97 | 136.05 | 146.93 | 158.69 | 171.38 | 185.09 | 199.90 | 215.89 | 233.16 | |||||||||||||||
Sandwiches | 200.00 | 216.00 | 233.28 | 251.94 | 272.10 | 293.87 | 317.37 | 342.76 | 370.19 | 399.80 | 431.78 | 466.33 | |||||||||||||||
Total Unit of Sales | 7400.00 | 7992.00 | 8631.36 | 9321.87 | 10067.62 | 10873.03 | 11742.87 | 12682.30 | 13696.88 | 14792.63 | 15976.04 | 17254.13 | |||||||||||||||
Coffee | 0.10 | 0.10 | 0.10 | 0.10 | 0.10 | 0.10 | 0.10 | 0.10 | 0.10 | 0.10 | 0.10 | 0.10 | |||||||||||||||
Espresso | 1.50 | 1.50 | 1.50 | 1.50 | 1.50 | 1.50 | 1.50 | 1.50 | 1.50 | 1.50 | 1.50 | 1.50 | |||||||||||||||
Latte | 0.16 | 0.16 | 0.16 | 0.16 | 0.16 | 0.16 | 0.16 | 0.16 | 0.16 | 0.16 | 0.16 | 0.16 | |||||||||||||||
Sandwiches | 1.00 | 1.00 | 1.00 | 1.00 | 1.00 | 1.00 | 1.00 | 1.00 | 1.00 | 1.00 | 1.00 | 1.00 | |||||||||||||||
Total Variable Cost Prices per Unit | 2.76 | 2.76 | 2.76 | 2.76 | 2.76 | 2.76 | 2.76 | 2.76 | 2.76 | 2.76 | 2.76 | 2.76 | |||||||||||||||
Coffee | 700.00 | 756.00 | 816.48 | 881.80 | 952.34 | 1028.53 | 1110.81 | 1199.68 | 1295.65 | 1399.30 | 1511.25 | 1632.15 | |||||||||||||||
Espresso | 150.00 | 162.00 | 174.96 | 188.96 | 204.07 | 220.40 | 238.03 | 257.07 | 277.64 | 299.85 | 323.84 | 349.75 | |||||||||||||||
Latte | 16.00 | 17.28 | 18.66 | 20.16 | 21.77 | 23.51 | 25.39 | 27.42 | 29.61 | 31.98 | 34.54 | 37.31 | |||||||||||||||
Sandwiches | 200.00 | 216.00 | 233.28 | 251.94 | 272.10 | 293.87 | 317.37 | 342.76 | 370.19 | 399.80 | 431.78 | 466.33 | |||||||||||||||
Total Variable Cost Sales | 1066.00 | 1151.28 | 1243.38 | 1342.85 | 1450.28 | 1566.30 | 1691.61 | 1826.94 | 1973.09 | 2130.94 | 2301.41 | 2485.53 | |||||||||||||||
Coffee | 2.45 | 2.45 | 2.45 | 2.45 | 2.45 | 2.45 | 2.45 | 2.45 | 2.45 | 2.45 | 2.45 | 2.45 | |||||||||||||||
Espresso | 4.45 | 4.45 | 4.45 | 4.45 | 4.45 | 4.45 | 4.45 | 4.45 | 4.45 | 4.45 | 4.45 | 4.45 | |||||||||||||||
Latte | 4.15 | 4.15 | 4.15 | 4.15 | 4.15 | 4.15 | 4.15 | 4.15 | 4.15 | 4.15 | 4.15 | 4.15 | |||||||||||||||
Sandwiches | 4.25 | 4.15 | 4.15 | 4.15 | 4.15 | 4.15 | 4.15 | 4.15 | 4.15 | 4.15 | 4.15 | 4.15 | |||||||||||||||
Total Sale Price per Unit | 15.30 | 15.20 | 15.20 | 15.20 | 15.20 | 15.20 | 15.20 | 15.20 | 15.20 | 15.20 | 15.20 | 15.20 | |||||||||||||||
Coffee | 17150.00 | 18522.00 | 20003.76 | 21604.06 | 23332.39 | 25198.98 | 27214.89 | 29392.09 | 31743.45 | 34282.93 | 37025.56 | 39987.61 | |||||||||||||||
Espresso | 445.00 | 480.60 | 519.05 | 560.57 | 605.42 | 653.85 | 706.16 | 762.65 | 823.66 | 889.56 | 960.72 | 1037.58 | |||||||||||||||
Latte | 415.00 | 448.20 | 484.06 | 522.78 | 564.60 | 609.77 | 658.55 | 711.24 | 768.14 | 829.59 | 895.95 | 967.63 | |||||||||||||||
Sandwiches | 850.00 | 896.40 | 968.11 | 1045.56 | 1129.21 | 1219.54 | 1317.11 | 1422.47 | 1536.27 | 1659.17 | 1791.91 | 1935.26 | |||||||||||||||
Total Sales | 18860.00 | 20347.20 | 21974.98 | 23732.97 | 25631.61 | 27682.14 | 29896.71 | 32288.45 | 34871.53 | 37661.25 | 40674.15 | 43928.08 | |||||||||||||||
Profit and Loss | |||||||||||||||||||||||||||
Sales | 18860.00 | 20347.20 | 21974.98 | 23732.97 | 25631.61 | 27682.14 | 29896.71 | 32288.45 | 34871.53 | 37661.25 | 40674.15 | 43928.08 | |||||||||||||||
Direct Costs of Sales | 1066.00 | 1151.28 | 1243.38 | 1342.85 | 1450.28 | 1566.30 | 1691.61 | 1826.94 | 1973.09 | 2130.94 | 2301.41 | 2485.53 | |||||||||||||||
Total Cost of Sales | 1066.00 | 1151.28 | 1243.38 | 1342.85 | 1450.28 | 1566.30 | 1691.61 | 1826.94 | 1973.09 | 2130.94 | 2301.41 | 2485.53 | |||||||||||||||
Gross Margin | 17794.00 | 19195.92 | 20731.59 | 22390.12 | 24181.33 | 26115.84 | 28205.10 | 30461.51 | 32898.43 | 35530.31 | 38372.73 | 41442.55 | |||||||||||||||
Gross Margin % | 0.94 | 0.94 | 0.94 | 0.94 | 0.94 | 0.94 | 0.94 | 0.94 | 0.94 | 0.94 | 0.94 | 0.94 | |||||||||||||||
Payroll | 12898.08 | 12898.08 | 12898.08 | 12898.08 | 12898.08 | 12898.08 | 12898.08 | 12898.08 | 12898.08 | 12898.08 | 12898.08 | 12898.08 | |||||||||||||||
Marketing/Promotion | 9000 | 9000 | 9000 | 9000 | 9000 | 9000 | 9000 | 9000 | 9000 | 9000 | 9000 | 9000 | |||||||||||||||
Depreciation | 4050 | 4050 | 4050 | 4050 | 4050 | 4050 | 4050 | 4050 | 4050 | 4050 | 4050 | 4050 | |||||||||||||||
Rent | 7124.78 | 7124.78 | 7124.78 | 7124.78 | 7124.78 | 7124.78 | 7124.78 | 7124.78 | 7124.78 | 7124.78 | 7124.78 | 7124.78 | |||||||||||||||
Utilities | 1500 | 1500 | 1500 | 1500 | 1500 | 1500 | 1500 | 1500 | 1500 | 1500 | 1500 | 1500 | |||||||||||||||
Insurance | 710 | 710 | 710 | 710 | 710 | 710 | 710 | 710 | 710 | 710 | 710 | 710 | |||||||||||||||
Total Operating Expence | 35282.86 | 35282.86 | 35282.86 | 35282.86 | 35282.86 | 35282.86 | 35282.86 | 35282.86 | 35282.86 | 35282.86 | 35282.86 | 35282.86 | |||||||||||||||
Cash sales | 18860.00 | 20347.20 | 21974.98 | 23732.97 | 25631.61 | 27682.14 | 29896.71 | 32288.45 | 34871.53 | 37661.25 | 40674.15 | 43928.08 | |||||||||||||||
Balance Sheet | |||||||||||||||||||||||||||
Cash | 200000 | ||||||||||||||||||||||||||
Inventory | |||||||||||||||||||||||||||
Total Current Assets | |||||||||||||||||||||||||||
Long Term Asset | |||||||||||||||||||||||||||
Equipment | 40500 | ||||||||||||||||||||||||||
Total Assets | |||||||||||||||||||||||||||
Liability | |||||||||||||||||||||||||||
Equity | |||||||||||||||||||||||||||
Capital | |||||||||||||||||||||||||||
Retained Earnings | |||||||||||||||||||||||||||
Income Statement | |||||||||||||||||||||||||||
Income | |||||||||||||||||||||||||||
Total Revenue | |||||||||||||||||||||||||||
Cost of Revenue | |||||||||||||||||||||||||||
Gross Profit | |||||||||||||||||||||||||||
Operating Expenses | |||||||||||||||||||||||||||
Selling General and Administrative | 53581.56 | ||||||||||||||||||||||||||
Non Recurring | 28,124.78 | ||||||||||||||||||||||||||
Depreciation Expense | 4050 (40500/10) | ||||||||||||||||||||||||||
Total Expenses | |||||||||||||||||||||||||||
Net Profit | |||||||||||||||||||||||||||
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