Mirabile Dictu Advertising
Appendix
| Sales Forecast | |||||||||||||
| Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | ||
| Sales | |||||||||||||
| Hand Tools | 0% | $0 | $80,000 | $0 | $80,000 | $0 | $0 | $80,000 | $0 | $0 | $80,000 | $0 | $80,000 |
| Power Tools | 0% | $0 | $80,000 | $0 | $80,000 | $0 | $0 | $80,000 | $0 | $0 | $80,000 | $0 | $80,000 |
| Mechanic Sets | 0% | $0 | $100,000 | $0 | $100,000 | $0 | $0 | $100,000 | $0 | $0 | $100,000 | $0 | $100,000 |
| Tool Boxes/Carriers | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Heavy Lawn Equipment | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Plumbing | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Auto Hardware | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Painting Supplies | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Fasteners | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Patio Door Repair | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Pool Supplies | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Sales | $0 | $260,000 | $0 | $260,000 | $0 | $0 | $260,000 | $0 | $0 | $260,000 | $0 | $260,000 | |
| Direct Cost of Sales | Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | |
| Sign Prtg/Dist (Est 50% of Revenue) | 50% | $0 | $130,000 | $0 | $130,000 | $0 | $0 | $130,000 | $0 | $0 | $130,000 | $0 | $130,000 |
| Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Subtotal Direct Cost of Sales | $0 | $130,000 | $0 | $130,000 | $0 | $0 | $130,000 | $0 | $0 | $130,000 | $0 | $130,000 | |
| Personnel Plan | |||||||||||||
| Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | ||
| Bossard | 5% | $3,000 | $16,000 | $3,000 | $16,000 | $3,000 | $3,000 | $16,000 | $3,000 | $3,000 | $16,000 | $3,000 | $16,000 |
| Hearndon | 5% | $3,000 | $16,000 | $3,000 | $16,000 | $3,000 | $3,000 | $16,000 | $3,000 | $3,000 | $16,000 | $3,000 | $16,000 |
| Sales People | 10% | $0 | $26,000 | $0 | $26,000 | $0 | $0 | $26,000 | $0 | $0 | $26,000 | $0 | $26,000 |
| Total People | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | |
| Total Payroll | $6,000 | $58,000 | $6,000 | $58,000 | $6,000 | $6,000 | $58,000 | $6,000 | $6,000 | $58,000 | $6,000 | $58,000 | |
| Pro Forma Profit and Loss | |||||||||||||
| Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | ||
| Sales | $0 | $260,000 | $0 | $260,000 | $0 | $0 | $260,000 | $0 | $0 | $260,000 | $0 | $260,000 | |
| Direct Cost of Sales | $0 | $130,000 | $0 | $130,000 | $0 | $0 | $130,000 | $0 | $0 | $130,000 | $0 | $130,000 | |
| Other Costs of Sales | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total Cost of Sales | $0 | $130,000 | $0 | $130,000 | $0 | $0 | $130,000 | $0 | $0 | $130,000 | $0 | $130,000 | |
| Gross Margin | $0 | $130,000 | $0 | $130,000 | $0 | $0 | $130,000 | $0 | $0 | $130,000 | $0 | $130,000 | |
| Gross Margin % | 0.00% | 50.00% | 0.00% | 50.00% | 0.00% | 0.00% | 50.00% | 0.00% | 0.00% | 50.00% | 0.00% | 50.00% | |
| Expenses | |||||||||||||
| Payroll | $6,000 | $58,000 | $6,000 | $58,000 | $6,000 | $6,000 | $58,000 | $6,000 | $6,000 | $58,000 | $6,000 | $58,000 | |
| Marketing/Promotion | $0 | $26,000 | $0 | $26,000 | $0 | $0 | $26,000 | $0 | $0 | $26,000 | $0 | $26,000 | |
| Depreciation | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Rent | $750 | $750 | $750 | $750 | $750 | $750 | $750 | $750 | $750 | $750 | $750 | $750 | |
| Utilities | $300 | $300 | $300 | $300 | $300 | $300 | $300 | $300 | $300 | $300 | $300 | $300 | |
| Insurance | $250 | $250 | $250 | $250 | $250 | $250 | $250 | $250 | $250 | $250 | $250 | $250 | |
| Payroll Taxes | 15% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Travel | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | |
| Total Operating Expenses | $9,300 | $87,300 | $9,300 | $87,300 | $9,300 | $9,300 | $87,300 | $9,300 | $9,300 | $87,300 | $9,300 | $87,300 | |
| Profit Before Interest and Taxes | ($9,300) | $42,700 | ($9,300) | $42,700 | ($9,300) | ($9,300) | $42,700 | ($9,300) | ($9,300) | $42,700 | ($9,300) | $42,700 | |
| EBITDA | ($9,300) | $42,700 | ($9,300) | $42,700 | ($9,300) | ($9,300) | $42,700 | ($9,300) | ($9,300) | $42,700 | ($9,300) | $42,700 | |
| Interest Expense | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Taxes Incurred | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Net Profit | ($9,300) | $42,700 | ($9,300) | $42,700 | ($9,300) | ($9,300) | $42,700 | ($9,300) | ($9,300) | $42,700 | ($9,300) | $42,700 | |
| Net Profit/Sales | 0.00% | 16.42% | 0.00% | 16.42% | 0.00% | 0.00% | 16.42% | 0.00% | 0.00% | 16.42% | 0.00% | 16.42% | |
| Pro Forma Cash Flow | |||||||||||||
| Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | ||
| Cash Received | |||||||||||||
| Cash from Operations | |||||||||||||
| Cash Sales | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Cash from Receivables | $0 | $0 | $8,667 | $251,333 | $8,667 | $251,333 | $0 | $8,667 | $251,333 | $0 | $8,667 | $251,333 | |
| Subtotal Cash from Operations | $0 | $0 | $8,667 | $251,333 | $8,667 | $251,333 | $0 | $8,667 | $251,333 | $0 | $8,667 | $251,333 | |
| Additional Cash Received | |||||||||||||
| Sales Tax, VAT, HST/GST Received | 0.00% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| New Current Borrowing | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| New Other Liabilities (interest-free) | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| New Long-term Liabilities | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Sales of Other Current Assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Sales of Long-term Assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| New Investment Received | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Subtotal Cash Received | $0 | $0 | $8,667 | $251,333 | $8,667 | $251,333 | $0 | $8,667 | $251,333 | $0 | $8,667 | $251,333 | |
| Expenditures | Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | |
| Expenditures from Operations | |||||||||||||
| Cash Spending | $6,000 | $58,000 | $6,000 | $58,000 | $6,000 | $6,000 | $58,000 | $6,000 | $6,000 | $58,000 | $6,000 | $58,000 | |
| Bill Payments | $0 | $110 | $8,500 | $154,100 | $8,500 | $154,100 | $3,300 | $8,500 | $154,100 | $3,300 | $8,500 | $154,100 | |
| Subtotal Spent on Operations | $6,000 | $58,110 | $14,500 | $212,100 | $14,500 | $160,100 | $61,300 | $14,500 | $160,100 | $61,300 | $14,500 | $212,100 | |
| Additional Cash Spent | |||||||||||||
| Sales Tax, VAT, HST/GST Paid Out | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Principal Repayment of Current Borrowing | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Other Liabilities Principal Repayment | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Long-term Liabilities Principal Repayment | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Purchase Other Current Assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Purchase Long-term Assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Dividends | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $30,000 | |
| Subtotal Cash Spent | $6,000 | $58,110 | $14,500 | $212,100 | $14,500 | $160,100 | $61,300 | $14,500 | $160,100 | $61,300 | $14,500 | $242,100 | |
| Net Cash Flow | ($6,000) | ($58,110) | ($5,833) | $39,233 | ($5,833) | $91,233 | ($61,300) | ($5,833) | $91,233 | ($61,300) | ($5,833) | $9,233 | |
| Cash Balance | $242,000 | $183,890 | $178,057 | $217,290 | $211,457 | $302,690 | $241,390 | $235,557 | $326,790 | $265,490 | $259,657 | $268,890 | |
| Pro Forma Balance Sheet | |||||||||||||
| Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | ||
| Assets | Starting Balances | ||||||||||||
| Current Assets | |||||||||||||
| Cash | $248,000 | $242,000 | $183,890 | $178,057 | $217,290 | $211,457 | $302,690 | $241,390 | $235,557 | $326,790 | $265,490 | $259,657 | $268,890 |
| Accounts Receivable | $0 | $0 | $260,000 | $251,333 | $260,000 | $251,333 | $0 | $260,000 | $251,333 | $0 | $260,000 | $251,333 | $260,000 |
| Other Current Assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Current Assets | $248,000 | $242,000 | $443,890 | $429,390 | $477,290 | $462,790 | $302,690 | $501,390 | $486,890 | $326,790 | $525,490 | $510,990 | $528,890 |
| Long-term Assets | |||||||||||||
| Long-term Assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Accumulated Depreciation | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Long-term Assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Assets | $248,000 | $242,000 | $443,890 | $429,390 | $477,290 | $462,790 | $302,690 | $501,390 | $486,890 | $326,790 | $525,490 | $510,990 | $528,890 |
| Liabilities and Capital | Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | |
| Current Liabilities | |||||||||||||
| Accounts Payable | $0 | $3,300 | $162,490 | $157,290 | $162,490 | $157,290 | $6,490 | $162,490 | $157,290 | $6,490 | $162,490 | $157,290 | $162,490 |
| Current Borrowing | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Other Current Liabilities | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Subtotal Current Liabilities | $0 | $3,300 | $162,490 | $157,290 | $162,490 | $157,290 | $6,490 | $162,490 | $157,290 | $6,490 | $162,490 | $157,290 | $162,490 |
| Long-term Liabilities | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Liabilities | $0 | $3,300 | $162,490 | $157,290 | $162,490 | $157,290 | $6,490 | $162,490 | $157,290 | $6,490 | $162,490 | $157,290 | $162,490 |
| Paid-in Capital | $300,000 | $300,000 | $300,000 | $300,000 | $300,000 | $300,000 | $300,000 | $300,000 | $300,000 | $300,000 | $300,000 | $300,000 | $300,000 |
| Retained Earnings | ($52,000) | ($52,000) | ($52,000) | ($52,000) | ($52,000) | ($52,000) | ($52,000) | ($52,000) | ($52,000) | ($52,000) | ($52,000) | ($52,000) | ($82,000) |
| Earnings | $0 | ($9,300) | $33,400 | $24,100 | $66,800 | $57,500 | $48,200 | $90,900 | $81,600 | $72,300 | $115,000 | $105,700 | $148,400 |
| Total Capital | $248,000 | $238,700 | $281,400 | $272,100 | $314,800 | $305,500 | $296,200 | $338,900 | $329,600 | $320,300 | $363,000 | $353,700 | $366,400 |
| Total Liabilities and Capital | $248,000 | $242,000 | $443,890 | $429,390 | $477,290 | $462,790 | $302,690 | $501,390 | $486,890 | $326,790 | $525,490 | $510,990 | $528,890 |
| Net Worth | $248,000 | $238,700 | $281,400 | $272,100 | $314,800 | $305,500 | $296,200 | $338,900 | $329,600 | $320,300 | $363,000 | $353,700 | $366,400 |
| Payback | |||||||||||
| Projected Payback Calculation | |||||||||||
| Investment | Year 1 | Year 2 | Year 3 | Year 4 | Year 5 | Year 6 | Year 7 | Year 8 | Year 9 | Year 10 | |
| Investment | $500,000 | ||||||||||
| Cash Returns by Year | $100,000 | $100,000 | $100,000 | $100,000 | $100,000 | $100,000 | $100,000 | $100,000 | $100,000 | $100,000 | |
| Combination as Income Stream | ($500,000) | $100,000 | $100,000 | $100,000 | $100,000 | $100,000 | $100,000 | $100,000 | $100,000 | $100,000 | $100,000 |
| Cumulative Net Cash Flow to Investors | ($500,000) | ($400,000) | ($300,000) | ($200,000) | ($100,000) | $0 | $100,000 | $200,000 | $300,000 | $400,000 | $500,000 |
| Payback Period | 5 years | ||||||||||
By 
