How do I balance or make these sheets accurate? I need the:
1. Pro forma income statement
2. Cash flow projections
3. Break-even analysis
Screenshots of information are attached. The venture is a fun-zone facility consisting of Laser Tag, a Trampoline Park, an Arcade, and a Concession Stand. Laser Tag costs $95,000 for equipment, Trampolines are $160,000, the land is $140,000, and building construction is $6.5 million.
and Wages Month 2 Martha Martha Months Morth 18 Mart 11 Marth 2,000 Marth? Warth Months 3.000 3030 9,000 0,000 17.00 180 12.00 $ 100 11.00 Total Wages Total Durers and Employmes ses 62 460 30 ABO DAR 60,400 20.4603 ABOS 60.000 69.400 ABO GOALS $ Fixed Operating Expenses Monthly Year 1 % Change $ 1,500 $ 18,000 90 1,080 200 180 150 2,400 2,160 1,800 - 50 600 3,600 300 Expenses Advertising and Promotion Automobile Expense Commissions and Fees Computer and Internet Expenses Credit Card and Bank Charges Discounts and Refunds Dues and Subscriptions Insurance Expense Janitorial and Waste Legal and Professional Fees Meals and Entertainment Office Supplies Postage and Delivery Rent (Business Location) Rent (Vehicles and Equipment) Repairs and Maintenance Supplies Telephone Expense Travel Expense Utilities Misc 1 Misc 2 Misc 3 Misc 4 Misc 5 Misc 6 Misc 7 Misc 8 Misc 9 Misc 10 Total Expenses 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 300 1,630 26 3,600 19,560 309 9,600 115,200 $ 14,026 $ 168,309 $ 32,107 $ 385,286 $ 2,606 $ Other Expenses Depreciation Interest Commercial Loan Commercial Mortgage Commercial Mortgage II Line of Credit Total Other Expenses 31,271 316,148 26,346 18,484 1,540 62,599 $ $ 751,189 Total Fixed Operating Expenses $ 76,625 $ 919,498 Projected Sales Forecast Products and Services Assumptions % Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12 Totals 14.00 100.0% 0.0% 100.0% $ 14.00 Product/Service A Trampolines Price Per Unit Variable Cost Per Unit Gross Margin Per Unit Projected Unit Sales Seasonality Factor Year One Year Two Growth Year Three Growth 3.6% 5,000 5.150 5,305 5.3% 7.406 7,628 7,857 7.2% 10,010 10,310 10,620 7.0% 9,800 10,094 10.397 9.0% 12,626 13,005 13,396 11.0% 15 456 15,920 16,397 11.1% % 15,596 16,084 16,546 11.0% 15,456 15,920 16,397 9.0% 12,600 12.978 13,367 9.0% % 12,600 12,978 13,367 7.9% 10.990 11,320 11,659 8.9% 12,460 12,834 13,219 100.0% 140,000 144,200 148,526 3.0% 3.0% $ 7.00 100.0% 0.0% 100.0% $ 7.00 Product/Service B Laser Tag Price Per Unit Variable Cost Per Unit Gross Margin Per Unit Projected Unit Sales Seasonality Factor Year One Year Two Growth Year Three Growth 4.0% 2,800 2,884 2,971 6.0% 4.200 4,325 4,456 7.0% 4,900 5,047 5,198 7.0% 4,900 5,047 8.9% % 6,300 6.499 6,684 10.9% 7,700 7,931 8.169 11.4% 8,000 8,240 8,487 10.9% 7,700 7931 8,169 8.9% 6,300 6,489 6.684 8.5% 6,000 6,180 6,365 8.0% 5,600 5768 8.5% 6,000 6,180 6,365 100.0% 70,400 72,512 74,687 3.0% 3.0% 5.198 5941 $ 0.75 0.25 0.50 100.0% 33.3% 66.7% $ Product/Service C Arcade Price Per Unit Variable Cost Per Unit Gross Margin Per Unit Projected Unit Sales Seasonality Factor Year One Year Two Growth Year Three Growth 7.2% 6,000 10.8% 9,000 9.6% 8,000 2.4% 2,000 2,060 2,122 6.0% 5,000 5,150 5.305 7.2% 6,000 8,180 6.365 9.6% 8,000 8,240 8,487 12.0% 10,000 10,300 10,609 3.0% 3.0% 10.8% 9,000 9.270 9,548 8.4% 7,000 7,210 7.426 7.2% 6,000 6,180 6,365 8.4% 7,000 7,210 7.426 100.0% 83,000 85.490 88,055 6,180 8,240 9.270 9.548 6,385 8,487 $ 5.00 2.80 2.20 100.0% 56.0% 44.0% $ Product/Service D Concessions Price Per Unit Variable Cost Per Unit Gross Margin Per Unit Projected Unit Sales Seasonality Factor Year One Year Two Growth Year Three Growth 5.4% 2,000 2,060 2,122 6.8% 2,500 2575 2652 9.2% 3,400 3,502 3,607 8.6% 3,200 3.296 3,395 8.9% 3,300 3,399 3,501 9.5% 3,500 3.605 3,713 10.5% 3,900 4,017 4,138 9.5% 3,500 3.605 3,713 8.1% 3.000 3.090 3,183 7.8% 2,900 2,987 3,077 6.8% 2500 2,575 2,652 8.9% 3,300 3,399 3,501 100.0% 37,000 38.110 39,253 3.0% 3.0% Projected Income Statement - Year 1 Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12 Totals $ Income Product/Service A Trampolines Product/Service B Laser Tag Product/Service C Arcade Product/Service D Concessions Total Income 70,000 $ 19,600 1,500 10,000 101,100 $ 103,684 $ 29.400 3,750 12,500 149,334 S 140,140 $ 34,300 4,500 17,000 196,940 $ 137.200 $ 34.300 4.500 16,000 192,000 $ 176,764 $ 44,100 6,000 16,500 243,364 S 216,384 $ 53,900 6,750 17,500 294,534 $ 218.344 S 56.000 7,500 19,500 301,344 $ 216,384 S 53,900 6,750 17,500 294,534 S 176,400 $ 44,100 6,000 15,000 241,500 $ 176.400 S 42.000 5,250 14,500 238,150 $ 153,860 $ 39,200 4,500 12,500 210,060 $ 174,440 $ 42.000 5,250 16,500 238,190 $ 1,960,000 492,800 62,250 185,000 2.700,050 $ Cost of Sales Product/Service C Arcade Product/Service D Concessions / Total Cost of Sales 500 5,600 6,100 $ 1,250 7.000 8.250 S 1,500 9,520 11.020 $ 1.500 8.960 2,000 9,240 11,240 S 2,250 9,800 2.500 10.920 13.420 $ 2.250 9,800 12,050 S 2,000 8,400 10,400 $ 1,750 8.120 9.870 $ 1,500 7,000 8.500 5 1,750 9,240 20,750 103,600 124,350 $ 10.460 $ 12,050 $ 10,990 $ Gross Profit $ 95,000 $ 94.0% 141,084 S 94.5% 184,920 $ 94.4% 181,540 $ 94,6% 232, 124 S 95.4% 282,484 $ 95.9% 287,924 $ 96.5% 282,484 $ 95.9% 231,100 $ 95.7% 228 280 $ 96.9% 201,560 $ 96.0% 227,200 $ 95.4% 2,575,700 95.4% $ Owners and Employees Owner Compensation Salaries Wages Payroll Taxes and Benefits Total Salaries and Wages 18,000 $ 19.000 23.460 7,920 68,380 $ 18,000 S 19,000 23.460 7.920 68,380 S 18,000 $ 19,000 23,460 7,920 68,380 $ 18.000 $ 19.000 23.460 7,920 68,380 $ 18,000 S 19,000 23,460 7.920 68,380 S 18,000 $ 19,000 23,460 7,920 68,380 $ get 18.000 $ 19.000 23.460 7,920 68,380 $ 18,000 S 19,000 23.460 7,920 68,380 S 18,000 $ 19,000 23,480 7,920 69,380 $ 18,000 $ 19.000 23.460 7,920 68,380 $ 18,000 $ 19,000 23,460 7,920 68,380 S 18,000 $ 19,000 23,480 7,920 68,380 $ 216,000 228,000 281,520 95,043 820,563 $ $ 1,500 $ 90 1,500 $ 90 1,500 $ 90 200 180 1,500 $ 90 200 180 1,500 $ 90 200 180 200 180 150 200 180 150 Fixed Business Expenses Advertising and Promotion Computer and Internet Expenses Insurance Expense Janitorial and Waste Legal and Professional Fees Office Supplies Postage and Delivery Repairs and Maintenance Supplies Telephone Expense Utilities Total Fixed Business Expenses 50 1,500 $ 90 200 180 150 50 300 300 1,630 26 9,600 14,026 S 1,500 $ 90 200 180 150 50 300 300 1,630 26 9,600 14.02$ $ $ 1,500 $ 90 200 180 150 50 300 300 1.630 26 9,600 14,026 $ 1,500 $ 90 200 180 150 50 300 300 1,630 26 9,600 14,026 S 1,500 $ 90 200 180 150 50 300 300 1.630 26 9,600 14,026 $ 150 50 300 300 1,630 26 9,600 14,026 $ 1,500 $ 90 200 180 150 50 300 300 1,630 26 9,600 14,026 $ 50 300 300 1,630 26 9,600 14,026 S 300 1,500 $ 90 200 180 150 50 300 300 1,630 26 9,600 14,026 S 150 50 300 300 1,630 26 9,600 14.026 S 300 1.630 26 9,600 14.026 $ 18,000 1,080 2,400 2,160 1,800 600 3,600 3,600 19,560 309 115,200 168,309 150 50 300 300 1,630 9,600 14,026 $ $ 32, 107 32, 107 32,107 32 107 32, 107 32,107 32, 107 32,107 32,107 32, 107 32, 107 32,107 385,286 Other Expenses Depreciation Interest Commercial Loan Commercial Mortgage 1 Line of Credit Taxes Total Other Expenses 2.822 26,560 2,784 26,522 1,107 86 62,606 S 2,745 26,483 1.702 16,490 79,527 $ 2.706 26.444 1,742 15,645 78,644 $ 2,667 26,406 1,742 28,301 91,222 S 5 2,627 26,366 1.742 40,900 103,743 $ 2588 26,327 1.742 42.270 105,034 $ 2,548 26,288 1,742 40,920 103,604 S 2,507 26,248 1,742 28,014 90,689 $ 2467 26.208 1.742 27,390 89,913 $ 2,426 26,168 1,742 20,720 83,163 S 2,385 26,128 1,742 27,140 89,502 $ 31,271 316,148 18,484 287,947 1,039,135 $ 61,489 $ Net Income $ (48,895) $ -48.4% (3.928) S -26% 22,967 $ 11.7% 20,490 $ 10.7% 58,496 S 24.0% 96.335 $ 32.7% 100,484 $ 33.3% 96,474 S 32.8% 58,005 $ 24.0% 55,961 $ 23.5% 35,991 $ 17.1% 55,292 $ 23.2% 547,693 20.3% % Note: Statement does not include la principal payments Year one principal payments $ 166, 278 Projected Cash Flow Statement - Year 1 Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12 Totals Beginning Cash Balance $ 5,000 $ $ $ 42,226 $ 114,798 $ 135,046 $ 275,601 $ 432,942 $ 461,880 $ 582,213 $ 675,570 $ 33,700 $ Cash Inflows Income from Sales Accounts Receivable Total Cash Inflows 49,778 $ 33,700 83,478 $ 65,313 $ 83,478 148,791 $ 64,000 $ 115,091 179,091 $ 81,121 $ 129,313 98,178 $ 145,121 243,299 $ 100,448 $ 179,299 279,747 $ 98,178 $ 198,626 296,804 $ 80,500 $ 198,626 279,126 $ 79,383 $ 178,678 258,061 $ 70,020 $ 159,883 229,903 $ 79,397 $ 149,403 228,800 $ 900,017 1,571,220 2,471,237 $ 33,700 $ 210,435 $ $ $ $ $ 2,033 4,783 8,457 9,910 10,907 11,250 12,237 12,507 11,957 10,773 9,590 9,787 114,190 $ Cash Outflows Investing Activities New Capital Purchases Inventory Purchases Cost of Sales Operating Activities Owners and Employees Fixed Business Expenses Taxes Financing Activities Loan Payments Line of Credit Interest Line of Credit Repayments Dividends Paid Total Cash Outflows 68,380 $ 14,026 68,380 $ 14,026 68,380 $ 14,026 16,576 68,380 $ 14,026 68,380 $ 14,026 68,380 $ 14,026 84,846 68,380 $ 14,026 68,380 $ 14,026 68,380 $ 14,026 111,275 68,380 $ 14,026 68,380 $ 14,026 68,380 $ 14,026 75,249 820,563 168,309 287,947 $ 42,808 $ 42,808 $ 1,107 42,808 $ 1,702 42,808 $ 1,742 42,808 $ 1,742 42,808 $ 1,742 42,808 $ 1,742 42,808 $ 1,742 42,808 $ 1,742 42,808 $ 1,742 42,808 $ 1,742 42,808 $ 1,742 513,697 18,484 $ 127,247 $ 131, 104 $ 151,949 $ 136,866 $ 137,862 $ 223,052 $ 139,192 $ 139,462 $ 250,188 $ 137,729 $ 136,546 $ 211,992 $ 1,923,190 Cash Flow $ (93,547) $ (47,626) $ (3,158) $ 42,226 $ 72,572 $ 20,248 $ 140,555 $ 157,342 $ 28,938 $ 120,332 $ 93,358 $ 16,808 $ 548,047 Operating Cash Balance $ (88,547) $ (47,626) $ (3,158) $ 42,226 $ 114,798 $ 135,046 $ 275,601 432,942 $ 461,880 $ 582,213 $ 675,570 $ 692,379 Line of Credit Drawdowns $ 88,547 $ 47,626 $ 3,158 $ $ - $ $ $ $ $ $ $ 139,332 Ending Cash Balance $ $ $ $ 42,226 $ 114,798 $ 135,046 $ 275,601 $ 432,942 $ 461,880 $ 582,213 $ 675,570 $ 692,379 Line of Credit Balance $ 88,547 $ 136,174 $ 139,332 $ 139,332 $ 139,332 $ 139,332 $ 139,332 $ 139,332 $ 139,332 $ 139,332 $ 139,332 $ 139,332 Bibakeven Analysis $ Year 1 Income Cost of Sales Gross Profit Gross Margin Month 1 101,100 $ 6.100 Month 2 149,334 $ 8.250 141,084 S 94.5% Month 3 195,940 S 11,020 184,920 S 94.4% Month 4 192,000 $ 10,400 181,540 94.6% Month 5 243,364 $ 11,240 232,124 $ 95.4% Month 6 294,534 $ 12,050 282,484 $ 96.9% Month 7 301.314 $ 13,420 287 924 $ 96.5% Month 8 294,534 $ 12,060 282,484 $ 96.9% Month 9 241,500 $ 10,400 231,100 $ 95.7% Month 10 238,150 $ 9.870 228,280 S 95.9% Month 11 210,000 $ 8,500 201,550 $ 96.0% Month 12 Totals 238,190 $ 2,700,050 10,990 227,200 $ $ 2,575, 700 95.4% 96.4% 124 350 $ 95,000 $ 94.0% $ Salaries and Wages Fixed Operating Expenses Total Fixed Business Expenses 68.380 $ 76,625 145 005 68,390 S 76,625 145,005 68,380 S 76,625 145,006 68,380 S 76,625 145,006 S 68,380 $ 76,625 145,005 $ 68,380 $ 76,625 145,005 $ 68,380 $ 76,625 145.005 $ 68,380 $ 76,625 145.005 $ 68,380 $ 76,625 145,005 $ 68,380 S 76,625 145,006 S 68,380 S 76,625 145,006 $ 69,380 $ 820,563 76,625 919.498 145,005 $ 1,740,061 $ Breakeven Sales in Dollars $ 154,316 $ 153,484 $ 153,646 S 153,350 $ 152,027 $ 151,191 $ 151,764 $ 151,191 $ 151,531 $ 151,275 S 151,120 S 152,019 $ 1,824,068 $ Year 2 Income Cost of Sales Gross Profit Gross Margin Month 1 104, 133 $ 6.283 97,850 $ 94.0% Month 2 153,814 $ 8,496 145,317 S 94.5% Month 3 201,818 S 11,351 190,468 S 94.4% Month 4 197,760 S 10,774 186,986 S 94.6% Month 5 250,665 $ 11,577 239,068 $ 95.4% Month 6 303.370 $ 12,412 290,959 $ 96.9% Month 7 310.384 $ 13,823 296,562 $ 96.5% Month & 303,370 $ 12412 290,969 $ 96.9% Month 9 248,745 $ 10,712 238,033 $ 95.7% Month 10 245,296 S 10,166 235,128 $ 95.9% Month 11 216,362 S 8,756 207,607 S 96.0% Month 12 Totals 245,336 $ 2,781,052 11,320 128,081 234,016 $ 2,652,971 95.4% 96.4% $ $ Salaries and Wages Fixed Operating Expenses Total Fixed Business Expenses 70.432 $ 76,265 146,696 $ 70,432 $ 76,265 146,696 $ 70,432 S 76,265 146,696 S 70,432 S 76,285 146,696 S 70,432 $ 76,265 146.696 $ 70,432 $ 76,265 146,696 $ 70,432 $ 76.265 146,696 $ 70,432 $ 76.265 146.696 $ 70,432 $ 76,265 146,646 $ 70,432 S 76,265 146,696 S 70,432 S 76,265 146,696 S 70,432 $ 845,180 76,265 915,178 146,696 $ 1,760,358 $ Breakeven Sales in Dollars $ 156,116 $ 155,275 $ 155,439 156,149 $ 153,800 $ 152.954 $ 153.534 152,964 $ 153.298 153,039 $ 152,883 S 153,792 $ 1,845,345 $ Year 3 Income Cost of Sales Gross Profit Gross Margin Month 1 107 257 $ 6,471 100,786 $ 94.0% Month 2 158,428 $ 8,752 149,676 $ 94.5% Month 3 207,873 S 11,691 196,182 S 94.4% Month 4 203,693 S 11,097 192,596 S 94.6% Month 5 258,185 $ 11,925 246,260 $ 95.4% Month 6 312,471 $ 12,784 299,687 $ 96.9% Month 7 319,696 $ 14237 305,459 $ 96.5% Month 8 312,471 $ 12,784 299,687 $ 96.9% Month 9 256,207 $ 11,033 245,174 $ 95.7% Month 10 252,653 S 10,471 242,182 S 95.9% Month 11 222,853 S 9,018 213,835 S 96.0% Month 12 Totals 252,696 $ 2,864,483 11,659 131.923 241,036 $ 2,732,580 95.4% 96.4% $ $ Salaries and Wages Fixed Operating Expenses Total Fixed Business Expenses 72,545 $ 75,645 148,190 $ 72,545 $ 75,645 148,190 $ 72,545 S 75,645 148,190 S 72,545 S 75,645 148,190 $ 72,545 $ 75,645 148.190 72,545 $ 75,645 148,190 $ 72545 $ 75,645 148 190 $ 72,545 $ 75,645 148,190 $ 72,545 $ 75,845 148,190 $ 72,545 S 75,645 148, 190S 72,545 S 75,645 148,190 S 72,545 $ 870,535 75,645 907,740 148,190 $ 1,778,275 $ $ Breakeven Sales in Dollars $ 157,705 $ 156,855 $ 157,021 S 156,728 $ 156,365 $ 154,511 $ 155.097 $ 154,511 $ 154,858 $ 154,597 S 154,439 S $ 156,358 $ 1,864,127 and Wages Month 2 Martha Martha Months Morth 18 Mart 11 Marth 2,000 Marth? Warth Months 3.000 3030 9,000 0,000 17.00 180 12.00 $ 100 11.00 Total Wages Total Durers and Employmes ses 62 460 30 ABO DAR 60,400 20.4603 ABOS 60.000 69.400 ABO GOALS $ Fixed Operating Expenses Monthly Year 1 % Change $ 1,500 $ 18,000 90 1,080 200 180 150 2,400 2,160 1,800 - 50 600 3,600 300 Expenses Advertising and Promotion Automobile Expense Commissions and Fees Computer and Internet Expenses Credit Card and Bank Charges Discounts and Refunds Dues and Subscriptions Insurance Expense Janitorial and Waste Legal and Professional Fees Meals and Entertainment Office Supplies Postage and Delivery Rent (Business Location) Rent (Vehicles and Equipment) Repairs and Maintenance Supplies Telephone Expense Travel Expense Utilities Misc 1 Misc 2 Misc 3 Misc 4 Misc 5 Misc 6 Misc 7 Misc 8 Misc 9 Misc 10 Total Expenses 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 300 1,630 26 3,600 19,560 309 9,600 115,200 $ 14,026 $ 168,309 $ 32,107 $ 385,286 $ 2,606 $ Other Expenses Depreciation Interest Commercial Loan Commercial Mortgage Commercial Mortgage II Line of Credit Total Other Expenses 31,271 316,148 26,346 18,484 1,540 62,599 $ $ 751,189 Total Fixed Operating Expenses $ 76,625 $ 919,498 Projected Sales Forecast Products and Services Assumptions % Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12 Totals 14.00 100.0% 0.0% 100.0% $ 14.00 Product/Service A Trampolines Price Per Unit Variable Cost Per Unit Gross Margin Per Unit Projected Unit Sales Seasonality Factor Year One Year Two Growth Year Three Growth 3.6% 5,000 5.150 5,305 5.3% 7.406 7,628 7,857 7.2% 10,010 10,310 10,620 7.0% 9,800 10,094 10.397 9.0% 12,626 13,005 13,396 11.0% 15 456 15,920 16,397 11.1% % 15,596 16,084 16,546 11.0% 15,456 15,920 16,397 9.0% 12,600 12.978 13,367 9.0% % 12,600 12,978 13,367 7.9% 10.990 11,320 11,659 8.9% 12,460 12,834 13,219 100.0% 140,000 144,200 148,526 3.0% 3.0% $ 7.00 100.0% 0.0% 100.0% $ 7.00 Product/Service B Laser Tag Price Per Unit Variable Cost Per Unit Gross Margin Per Unit Projected Unit Sales Seasonality Factor Year One Year Two Growth Year Three Growth 4.0% 2,800 2,884 2,971 6.0% 4.200 4,325 4,456 7.0% 4,900 5,047 5,198 7.0% 4,900 5,047 8.9% % 6,300 6.499 6,684 10.9% 7,700 7,931 8.169 11.4% 8,000 8,240 8,487 10.9% 7,700 7931 8,169 8.9% 6,300 6,489 6.684 8.5% 6,000 6,180 6,365 8.0% 5,600 5768 8.5% 6,000 6,180 6,365 100.0% 70,400 72,512 74,687 3.0% 3.0% 5.198 5941 $ 0.75 0.25 0.50 100.0% 33.3% 66.7% $ Product/Service C Arcade Price Per Unit Variable Cost Per Unit Gross Margin Per Unit Projected Unit Sales Seasonality Factor Year One Year Two Growth Year Three Growth 7.2% 6,000 10.8% 9,000 9.6% 8,000 2.4% 2,000 2,060 2,122 6.0% 5,000 5,150 5.305 7.2% 6,000 8,180 6.365 9.6% 8,000 8,240 8,487 12.0% 10,000 10,300 10,609 3.0% 3.0% 10.8% 9,000 9.270 9,548 8.4% 7,000 7,210 7.426 7.2% 6,000 6,180 6,365 8.4% 7,000 7,210 7.426 100.0% 83,000 85.490 88,055 6,180 8,240 9.270 9.548 6,385 8,487 $ 5.00 2.80 2.20 100.0% 56.0% 44.0% $ Product/Service D Concessions Price Per Unit Variable Cost Per Unit Gross Margin Per Unit Projected Unit Sales Seasonality Factor Year One Year Two Growth Year Three Growth 5.4% 2,000 2,060 2,122 6.8% 2,500 2575 2652 9.2% 3,400 3,502 3,607 8.6% 3,200 3.296 3,395 8.9% 3,300 3,399 3,501 9.5% 3,500 3.605 3,713 10.5% 3,900 4,017 4,138 9.5% 3,500 3.605 3,713 8.1% 3.000 3.090 3,183 7.8% 2,900 2,987 3,077 6.8% 2500 2,575 2,652 8.9% 3,300 3,399 3,501 100.0% 37,000 38.110 39,253 3.0% 3.0% Projected Income Statement - Year 1 Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12 Totals $ Income Product/Service A Trampolines Product/Service B Laser Tag Product/Service C Arcade Product/Service D Concessions Total Income 70,000 $ 19,600 1,500 10,000 101,100 $ 103,684 $ 29.400 3,750 12,500 149,334 S 140,140 $ 34,300 4,500 17,000 196,940 $ 137.200 $ 34.300 4.500 16,000 192,000 $ 176,764 $ 44,100 6,000 16,500 243,364 S 216,384 $ 53,900 6,750 17,500 294,534 $ 218.344 S 56.000 7,500 19,500 301,344 $ 216,384 S 53,900 6,750 17,500 294,534 S 176,400 $ 44,100 6,000 15,000 241,500 $ 176.400 S 42.000 5,250 14,500 238,150 $ 153,860 $ 39,200 4,500 12,500 210,060 $ 174,440 $ 42.000 5,250 16,500 238,190 $ 1,960,000 492,800 62,250 185,000 2.700,050 $ Cost of Sales Product/Service C Arcade Product/Service D Concessions / Total Cost of Sales 500 5,600 6,100 $ 1,250 7.000 8.250 S 1,500 9,520 11.020 $ 1.500 8.960 2,000 9,240 11,240 S 2,250 9,800 2.500 10.920 13.420 $ 2.250 9,800 12,050 S 2,000 8,400 10,400 $ 1,750 8.120 9.870 $ 1,500 7,000 8.500 5 1,750 9,240 20,750 103,600 124,350 $ 10.460 $ 12,050 $ 10,990 $ Gross Profit $ 95,000 $ 94.0% 141,084 S 94.5% 184,920 $ 94.4% 181,540 $ 94,6% 232, 124 S 95.4% 282,484 $ 95.9% 287,924 $ 96.5% 282,484 $ 95.9% 231,100 $ 95.7% 228 280 $ 96.9% 201,560 $ 96.0% 227,200 $ 95.4% 2,575,700 95.4% $ Owners and Employees Owner Compensation Salaries Wages Payroll Taxes and Benefits Total Salaries and Wages 18,000 $ 19.000 23.460 7,920 68,380 $ 18,000 S 19,000 23.460 7.920 68,380 S 18,000 $ 19,000 23,460 7,920 68,380 $ 18.000 $ 19.000 23.460 7,920 68,380 $ 18,000 S 19,000 23,460 7.920 68,380 S 18,000 $ 19,000 23,460 7,920 68,380 $ get 18.000 $ 19.000 23.460 7,920 68,380 $ 18,000 S 19,000 23.460 7,920 68,380 S 18,000 $ 19,000 23,480 7,920 69,380 $ 18,000 $ 19.000 23.460 7,920 68,380 $ 18,000 $ 19,000 23,460 7,920 68,380 S 18,000 $ 19,000 23,480 7,920 68,380 $ 216,000 228,000 281,520 95,043 820,563 $ $ 1,500 $ 90 1,500 $ 90 1,500 $ 90 200 180 1,500 $ 90 200 180 1,500 $ 90 200 180 200 180 150 200 180 150 Fixed Business Expenses Advertising and Promotion Computer and Internet Expenses Insurance Expense Janitorial and Waste Legal and Professional Fees Office Supplies Postage and Delivery Repairs and Maintenance Supplies Telephone Expense Utilities Total Fixed Business Expenses 50 1,500 $ 90 200 180 150 50 300 300 1,630 26 9,600 14,026 S 1,500 $ 90 200 180 150 50 300 300 1,630 26 9,600 14.02$ $ $ 1,500 $ 90 200 180 150 50 300 300 1.630 26 9,600 14,026 $ 1,500 $ 90 200 180 150 50 300 300 1,630 26 9,600 14,026 S 1,500 $ 90 200 180 150 50 300 300 1.630 26 9,600 14,026 $ 150 50 300 300 1,630 26 9,600 14,026 $ 1,500 $ 90 200 180 150 50 300 300 1,630 26 9,600 14,026 $ 50 300 300 1,630 26 9,600 14,026 S 300 1,500 $ 90 200 180 150 50 300 300 1,630 26 9,600 14,026 S 150 50 300 300 1,630 26 9,600 14.026 S 300 1.630 26 9,600 14.026 $ 18,000 1,080 2,400 2,160 1,800 600 3,600 3,600 19,560 309 115,200 168,309 150 50 300 300 1,630 9,600 14,026 $ $ 32, 107 32, 107 32,107 32 107 32, 107 32,107 32, 107 32,107 32,107 32, 107 32, 107 32,107 385,286 Other Expenses Depreciation Interest Commercial Loan Commercial Mortgage 1 Line of Credit Taxes Total Other Expenses 2.822 26,560 2,784 26,522 1,107 86 62,606 S 2,745 26,483 1.702 16,490 79,527 $ 2.706 26.444 1,742 15,645 78,644 $ 2,667 26,406 1,742 28,301 91,222 S 5 2,627 26,366 1.742 40,900 103,743 $ 2588 26,327 1.742 42.270 105,034 $ 2,548 26,288 1,742 40,920 103,604 S 2,507 26,248 1,742 28,014 90,689 $ 2467 26.208 1.742 27,390 89,913 $ 2,426 26,168 1,742 20,720 83,163 S 2,385 26,128 1,742 27,140 89,502 $ 31,271 316,148 18,484 287,947 1,039,135 $ 61,489 $ Net Income $ (48,895) $ -48.4% (3.928) S -26% 22,967 $ 11.7% 20,490 $ 10.7% 58,496 S 24.0% 96.335 $ 32.7% 100,484 $ 33.3% 96,474 S 32.8% 58,005 $ 24.0% 55,961 $ 23.5% 35,991 $ 17.1% 55,292 $ 23.2% 547,693 20.3% % Note: Statement does not include la principal payments Year one principal payments $ 166, 278 Projected Cash Flow Statement - Year 1 Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12 Totals Beginning Cash Balance $ 5,000 $ $ $ 42,226 $ 114,798 $ 135,046 $ 275,601 $ 432,942 $ 461,880 $ 582,213 $ 675,570 $ 33,700 $ Cash Inflows Income from Sales Accounts Receivable Total Cash Inflows 49,778 $ 33,700 83,478 $ 65,313 $ 83,478 148,791 $ 64,000 $ 115,091 179,091 $ 81,121 $ 129,313 98,178 $ 145,121 243,299 $ 100,448 $ 179,299 279,747 $ 98,178 $ 198,626 296,804 $ 80,500 $ 198,626 279,126 $ 79,383 $ 178,678 258,061 $ 70,020 $ 159,883 229,903 $ 79,397 $ 149,403 228,800 $ 900,017 1,571,220 2,471,237 $ 33,700 $ 210,435 $ $ $ $ $ 2,033 4,783 8,457 9,910 10,907 11,250 12,237 12,507 11,957 10,773 9,590 9,787 114,190 $ Cash Outflows Investing Activities New Capital Purchases Inventory Purchases Cost of Sales Operating Activities Owners and Employees Fixed Business Expenses Taxes Financing Activities Loan Payments Line of Credit Interest Line of Credit Repayments Dividends Paid Total Cash Outflows 68,380 $ 14,026 68,380 $ 14,026 68,380 $ 14,026 16,576 68,380 $ 14,026 68,380 $ 14,026 68,380 $ 14,026 84,846 68,380 $ 14,026 68,380 $ 14,026 68,380 $ 14,026 111,275 68,380 $ 14,026 68,380 $ 14,026 68,380 $ 14,026 75,249 820,563 168,309 287,947 $ 42,808 $ 42,808 $ 1,107 42,808 $ 1,702 42,808 $ 1,742 42,808 $ 1,742 42,808 $ 1,742 42,808 $ 1,742 42,808 $ 1,742 42,808 $ 1,742 42,808 $ 1,742 42,808 $ 1,742 42,808 $ 1,742 513,697 18,484 $ 127,247 $ 131, 104 $ 151,949 $ 136,866 $ 137,862 $ 223,052 $ 139,192 $ 139,462 $ 250,188 $ 137,729 $ 136,546 $ 211,992 $ 1,923,190 Cash Flow $ (93,547) $ (47,626) $ (3,158) $ 42,226 $ 72,572 $ 20,248 $ 140,555 $ 157,342 $ 28,938 $ 120,332 $ 93,358 $ 16,808 $ 548,047 Operating Cash Balance $ (88,547) $ (47,626) $ (3,158) $ 42,226 $ 114,798 $ 135,046 $ 275,601 432,942 $ 461,880 $ 582,213 $ 675,570 $ 692,379 Line of Credit Drawdowns $ 88,547 $ 47,626 $ 3,158 $ $ - $ $ $ $ $ $ $ 139,332 Ending Cash Balance $ $ $ $ 42,226 $ 114,798 $ 135,046 $ 275,601 $ 432,942 $ 461,880 $ 582,213 $ 675,570 $ 692,379 Line of Credit Balance $ 88,547 $ 136,174 $ 139,332 $ 139,332 $ 139,332 $ 139,332 $ 139,332 $ 139,332 $ 139,332 $ 139,332 $ 139,332 $ 139,332 Bibakeven Analysis $ Year 1 Income Cost of Sales Gross Profit Gross Margin Month 1 101,100 $ 6.100 Month 2 149,334 $ 8.250 141,084 S 94.5% Month 3 195,940 S 11,020 184,920 S 94.4% Month 4 192,000 $ 10,400 181,540 94.6% Month 5 243,364 $ 11,240 232,124 $ 95.4% Month 6 294,534 $ 12,050 282,484 $ 96.9% Month 7 301.314 $ 13,420 287 924 $ 96.5% Month 8 294,534 $ 12,060 282,484 $ 96.9% Month 9 241,500 $ 10,400 231,100 $ 95.7% Month 10 238,150 $ 9.870 228,280 S 95.9% Month 11 210,000 $ 8,500 201,550 $ 96.0% Month 12 Totals 238,190 $ 2,700,050 10,990 227,200 $ $ 2,575, 700 95.4% 96.4% 124 350 $ 95,000 $ 94.0% $ Salaries and Wages Fixed Operating Expenses Total Fixed Business Expenses 68.380 $ 76,625 145 005 68,390 S 76,625 145,005 68,380 S 76,625 145,006 68,380 S 76,625 145,006 S 68,380 $ 76,625 145,005 $ 68,380 $ 76,625 145,005 $ 68,380 $ 76,625 145.005 $ 68,380 $ 76,625 145.005 $ 68,380 $ 76,625 145,005 $ 68,380 S 76,625 145,006 S 68,380 S 76,625 145,006 $ 69,380 $ 820,563 76,625 919.498 145,005 $ 1,740,061 $ Breakeven Sales in Dollars $ 154,316 $ 153,484 $ 153,646 S 153,350 $ 152,027 $ 151,191 $ 151,764 $ 151,191 $ 151,531 $ 151,275 S 151,120 S 152,019 $ 1,824,068 $ Year 2 Income Cost of Sales Gross Profit Gross Margin Month 1 104, 133 $ 6.283 97,850 $ 94.0% Month 2 153,814 $ 8,496 145,317 S 94.5% Month 3 201,818 S 11,351 190,468 S 94.4% Month 4 197,760 S 10,774 186,986 S 94.6% Month 5 250,665 $ 11,577 239,068 $ 95.4% Month 6 303.370 $ 12,412 290,959 $ 96.9% Month 7 310.384 $ 13,823 296,562 $ 96.5% Month & 303,370 $ 12412 290,969 $ 96.9% Month 9 248,745 $ 10,712 238,033 $ 95.7% Month 10 245,296 S 10,166 235,128 $ 95.9% Month 11 216,362 S 8,756 207,607 S 96.0% Month 12 Totals 245,336 $ 2,781,052 11,320 128,081 234,016 $ 2,652,971 95.4% 96.4% $ $ Salaries and Wages Fixed Operating Expenses Total Fixed Business Expenses 70.432 $ 76,265 146,696 $ 70,432 $ 76,265 146,696 $ 70,432 S 76,265 146,696 S 70,432 S 76,285 146,696 S 70,432 $ 76,265 146.696 $ 70,432 $ 76,265 146,696 $ 70,432 $ 76.265 146,696 $ 70,432 $ 76.265 146.696 $ 70,432 $ 76,265 146,646 $ 70,432 S 76,265 146,696 S 70,432 S 76,265 146,696 S 70,432 $ 845,180 76,265 915,178 146,696 $ 1,760,358 $ Breakeven Sales in Dollars $ 156,116 $ 155,275 $ 155,439 156,149 $ 153,800 $ 152.954 $ 153.534 152,964 $ 153.298 153,039 $ 152,883 S 153,792 $ 1,845,345 $ Year 3 Income Cost of Sales Gross Profit Gross Margin Month 1 107 257 $ 6,471 100,786 $ 94.0% Month 2 158,428 $ 8,752 149,676 $ 94.5% Month 3 207,873 S 11,691 196,182 S 94.4% Month 4 203,693 S 11,097 192,596 S 94.6% Month 5 258,185 $ 11,925 246,260 $ 95.4% Month 6 312,471 $ 12,784 299,687 $ 96.9% Month 7 319,696 $ 14237 305,459 $ 96.5% Month 8 312,471 $ 12,784 299,687 $ 96.9% Month 9 256,207 $ 11,033 245,174 $ 95.7% Month 10 252,653 S 10,471 242,182 S 95.9% Month 11 222,853 S 9,018 213,835 S 96.0% Month 12 Totals 252,696 $ 2,864,483 11,659 131.923 241,036 $ 2,732,580 95.4% 96.4% $ $ Salaries and Wages Fixed Operating Expenses Total Fixed Business Expenses 72,545 $ 75,645 148,190 $ 72,545 $ 75,645 148,190 $ 72,545 S 75,645 148,190 S 72,545 S 75,645 148,190 $ 72,545 $ 75,645 148.190 72,545 $ 75,645 148,190 $ 72545 $ 75,645 148 190 $ 72,545 $ 75,645 148,190 $ 72,545 $ 75,845 148,190 $ 72,545 S 75,645 148, 190S 72,545 S 75,645 148,190 S 72,545 $ 870,535 75,645 907,740 148,190 $ 1,778,275 $ $ Breakeven Sales in Dollars $ 157,705 $ 156,855 $ 157,021 S 156,728 $ 156,365 $ 154,511 $ 155.097 $ 154,511 $ 154,858 $ 154,597 S 154,439 S $ 156,358 $ 1,864,127
