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Sample Trucking Business Plan
The Bronx Deli and Bakery
Appendix
| Sales Forecast |
| Bakery |
0% |
$8,000 |
$9,000 |
$9,000 |
$11,000 |
$11,000 |
$11,000 |
$10,000 |
$9,000 |
$10,000 |
$12,000 |
$13,000 |
$14,000 |
| Sandwiches |
0% |
$15,000 |
$16,000 |
$17,000 |
$19,000 |
$20,000 |
$22,000 |
$20,000 |
$19,000 |
$22,000 |
$24,000 |
$26,000 |
$27,000 |
| Drinks |
0% |
$3,000 |
$3,500 |
$4,000 |
$4,000 |
$5,000 |
$5,000 |
$4,000 |
$3,000 |
$3,000 |
$4,000 |
$5,000 |
$5,000 |
| Total Sales |
|
$26,000 |
$28,500 |
$30,000 |
$34,000 |
$36,000 |
$38,000 |
$34,000 |
$31,000 |
$35,000 |
$40,000 |
$44,000 |
$46,000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Bakery |
|
$2,000 |
$2,200 |
$2,200 |
$2,800 |
$2,800 |
$2,800 |
$2,500 |
$2,400 |
$2,500 |
$3,000 |
$3,500 |
$3,700 |
| Sandwiches |
|
$5,000 |
$5,400 |
$5,600 |
$6,500 |
$6,800 |
$7,400 |
$6,800 |
$6,500 |
$7,400 |
$8,000 |
$8,500 |
$9,000 |
| Drinks |
|
$400 |
$460 |
$500 |
$500 |
$600 |
$600 |
$500 |
$400 |
$400 |
$500 |
$600 |
$600 |
| Subtotal Direct Cost of Sales |
|
$7,400 |
$8,060 |
$8,300 |
$9,800 |
$10,200 |
$10,800 |
$9,800 |
$9,300 |
$10,300 |
$11,500 |
$12,600 |
$13,300 |
| Personnel Plan |
| Barry Cohn |
0% |
$2,800 |
$2,800 |
$2,800 |
$2,800 |
$2,800 |
$2,800 |
$2,800 |
$2,800 |
$2,800 |
$2,800 |
$2,800 |
$2,800 |
| Kitchen Staff |
0% |
$7,000 |
$7,000 |
$7,000 |
$7,000 |
$7,000 |
$7,000 |
$7,000 |
$7,000 |
$7,000 |
$7,000 |
$7,000 |
$7,000 |
| Waiters/Waitresses |
0% |
$3,300 |
$3,300 |
$3,300 |
$3,300 |
$3,300 |
$3,300 |
$3,300 |
$3,300 |
$3,300 |
$3,300 |
$3,300 |
$3,300 |
| Baking Staff |
0% |
$4,000 |
$4,000 |
$4,000 |
$4,000 |
$4,000 |
$4,000 |
$4,000 |
$4,000 |
$4,000 |
$4,000 |
$4,000 |
$4,000 |
| Total People |
|
9 |
9 |
9 |
9 |
9 |
9 |
9 |
9 |
9 |
9 |
9 |
9 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Total Payroll |
|
$17,100 |
$17,100 |
$17,100 |
$17,100 |
$17,100 |
$17,100 |
$17,100 |
$17,100 |
$17,100 |
$17,100 |
$17,100 |
$17,100 |
| General Assumptions |
| Plan Month |
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
12 |
| Current Interest Rate |
|
10.00% |
10.00% |
10.00% |
10.00% |
10.00% |
10.00% |
10.00% |
10.00% |
10.00% |
10.00% |
10.00% |
10.00% |
| Long-term Interest Rate |
|
10.00% |
10.00% |
10.00% |
10.00% |
10.00% |
10.00% |
10.00% |
10.00% |
10.00% |
10.00% |
10.00% |
10.00% |
| Tax Rate |
|
30.00% |
30.00% |
30.00% |
30.00% |
30.00% |
30.00% |
30.00% |
30.00% |
30.00% |
30.00% |
30.00% |
30.00% |
| Other |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
| Pro Forma Profit and Loss |
| Direct Cost of Sales |
|
$7,400 |
$8,060 |
$8,300 |
$9,800 |
$10,200 |
$10,800 |
$9,800 |
$9,300 |
$10,300 |
$11,500 |
$12,600 |
$13,300 |
| Other Production Expenses |
|
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
| Total Cost of Sales |
|
$7,400 |
$8,060 |
$8,300 |
$9,800 |
$10,200 |
$10,800 |
$9,800 |
$9,300 |
$10,300 |
$11,500 |
$12,600 |
$13,300 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Gross Margin |
|
$18,600 |
$20,440 |
$21,700 |
$24,200 |
$25,800 |
$27,200 |
$24,200 |
$21,700 |
$24,700 |
$28,500 |
$31,400 |
$32,700 |
| Gross Margin % |
|
71.54% |
71.72% |
72.33% |
71.18% |
71.67% |
71.58% |
71.18% |
70.00% |
70.57% |
71.25% |
71.36% |
71.09% |
|
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|
|
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|
|
|
| Payroll |
|
$17,100 |
$17,100 |
$17,100 |
$17,100 |
$17,100 |
$17,100 |
$17,100 |
$17,100 |
$17,100 |
$17,100 |
$17,100 |
$17,100 |
| Sales and Marketing and Other Expenses |
|
$1,000 |
$1,000 |
$500 |
$500 |
$500 |
$500 |
$500 |
$500 |
$500 |
$500 |
$500 |
$500 |
| Depreciation |
|
$120 |
$120 |
$120 |
$120 |
$120 |
$120 |
$120 |
$120 |
$120 |
$120 |
$120 |
$120 |
| Leased Equipment |
|
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
| Utilities |
|
$400 |
$400 |
$400 |
$400 |
$400 |
$400 |
$400 |
$400 |
$400 |
$400 |
$400 |
$400 |
| Insurance |
|
$500 |
$500 |
$500 |
$500 |
$500 |
$500 |
$500 |
$500 |
$500 |
$500 |
$500 |
$500 |
| Rent |
|
$1,800 |
$1,800 |
$1,800 |
$1,800 |
$1,800 |
$1,800 |
$1,800 |
$1,800 |
$1,800 |
$1,800 |
$1,800 |
$1,800 |
| Payroll Taxes |
15% |
$2,565 |
$2,565 |
$2,565 |
$2,565 |
$2,565 |
$2,565 |
$2,565 |
$2,565 |
$2,565 |
$2,565 |
$2,565 |
$2,565 |
| Other |
|
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
| Profit Before Interest and Taxes |
|
($4,885) |
($3,045) |
($1,285) |
$1,215 |
$2,815 |
$4,215 |
$1,215 |
($1,285) |
$1,715 |
$5,515 |
$8,415 |
$9,715 |
| EBITDA |
|
($4,765) |
($2,925) |
($1,165) |
$1,335 |
$2,935 |
$4,335 |
$1,335 |
($1,165) |
$1,835 |
$5,635 |
$8,535 |
$9,835 |
| Interest Expense |
|
$410 |
$403 |
$396 |
$389 |
$382 |
$375 |
$368 |
$361 |
$354 |
$347 |
$340 |
$333 |
| Taxes Incurred |
|
($1,588) |
($1,034) |
($504) |
$248 |
$730 |
$1,152 |
$254 |
($494) |
$408 |
$1,550 |
$2,422 |
$2,814 |
|
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|
| Net Profit/Sales |
|
-14.26% |
-8.47% |
-3.92% |
1.70% |
4.73% |
7.07% |
1.74% |
-3.72% |
2.72% |
9.04% |
12.85% |
14.28% |
| Pro Forma Cash Flow |
|
|
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| Cash from Operations |
|
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| Cash Sales |
|
$26,000 |
$28,500 |
$30,000 |
$34,000 |
$36,000 |
$38,000 |
$34,000 |
$31,000 |
$35,000 |
$40,000 |
$44,000 |
$46,000 |
| Subtotal Cash from Operations |
|
$26,000 |
$28,500 |
$30,000 |
$34,000 |
$36,000 |
$38,000 |
$34,000 |
$31,000 |
$35,000 |
$40,000 |
$44,000 |
$46,000 |
|
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| Additional Cash Received |
|
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| 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 |
|
$26,000 |
$28,500 |
$30,000 |
$34,000 |
$36,000 |
$38,000 |
$34,000 |
$31,000 |
$35,000 |
$40,000 |
$44,000 |
$46,000 |
|
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| Expenditures from Operations |
|
|
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| Cash Spending |
|
$17,100 |
$17,100 |
$17,100 |
$17,100 |
$17,100 |
$17,100 |
$17,100 |
$17,100 |
$17,100 |
$17,100 |
$17,100 |
$17,100 |
| Bill Payments |
|
$521 |
$15,586 |
$14,413 |
$14,342 |
$17,841 |
$17,558 |
$18,630 |
$15,064 |
$14,500 |
$18,013 |
$20,544 |
$22,359 |
| Subtotal Spent on Operations |
|
$17,621 |
$32,686 |
$31,513 |
$31,442 |
$34,941 |
$34,658 |
$35,730 |
$32,164 |
$31,600 |
$35,113 |
$37,644 |
$39,459 |
|
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| Additional Cash Spent |
|
|
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|
|
| 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 |
|
$833 |
$833 |
$833 |
$833 |
$833 |
$833 |
$833 |
$833 |
$833 |
$833 |
$833 |
$833 |
| 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 |
$0 |
| Subtotal Cash Spent |
|
$18,454 |
$33,519 |
$32,346 |
$32,275 |
$35,774 |
$35,491 |
$36,563 |
$32,997 |
$32,433 |
$35,946 |
$38,477 |
$40,292 |
|
|
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| Cash Balance |
|
$70,746 |
$65,727 |
$63,381 |
$65,107 |
$65,333 |
$67,842 |
$65,279 |
$63,282 |
$65,849 |
$69,903 |
$75,426 |
$81,134 |
| Pro Forma Balance Sheet |
|
|
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| Current Assets |
|
|
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|
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|
|
|
| Cash |
$63,200 |
$70,746 |
$65,727 |
$63,381 |
$65,107 |
$65,333 |
$67,842 |
$65,279 |
$63,282 |
$65,849 |
$69,903 |
$75,426 |
$81,134 |
| Inventory |
$5,000 |
$8,140 |
$8,866 |
$9,130 |
$10,780 |
$11,220 |
$11,880 |
$10,780 |
$10,230 |
$11,330 |
$12,650 |
$13,860 |
$14,630 |
| Other Current Assets |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
$0 |
| Total Current Assets |
$68,200 |
$78,886 |
$74,593 |
$72,511 |
$75,887 |
$76,553 |
$79,722 |
$76,059 |
$73,512 |
$77,179 |
$82,553 |
$89,286 |
$95,764 |
|
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|
|
| Long-term Assets |
|
|
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|
| Long-term Assets |
$50,000 |
$50,000 |
$50,000 |
$50,000 |
$50,000 |
$50,000 |
$50,000 |
$50,000 |
$50,000 |
$50,000 |
$50,000 |
$50,000 |
$50,000 |
| Accumulated Depreciation |
$0 |
$120 |
$240 |
$360 |
$480 |
$600 |
$720 |
$840 |
$960 |
$1,080 |
$1,200 |
$1,320 |
$1,440 |
| Total Long-term Assets |
$50,000 |
$49,880 |
$49,760 |
$49,640 |
$49,520 |
$49,400 |
$49,280 |
$49,160 |
$49,040 |
$48,920 |
$48,800 |
$48,680 |
$48,560 |
| Total Assets |
$118,200 |
$128,766 |
$124,353 |
$122,151 |
$125,407 |
$125,953 |
$129,002 |
$125,219 |
$122,552 |
$126,099 |
$131,353 |
$137,966 |
$144,324 |
|
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| Current Liabilities |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accounts Payable |
$0 |
$15,105 |
$13,939 |
$13,747 |
$17,257 |
$16,933 |
$18,127 |
$14,584 |
$13,903 |
$17,330 |
$19,800 |
$21,593 |
$22,217 |
| 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 |
$15,105 |
$13,939 |
$13,747 |
$17,257 |
$16,933 |
$18,127 |
$14,584 |
$13,903 |
$17,330 |
$19,800 |
$21,593 |
$22,217 |
|
|
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|
|
|
|
|
|
|
|
|
|
|
| Long-term Liabilities |
$50,000 |
$49,167 |
$48,334 |
$47,501 |
$46,668 |
$45,835 |
$45,002 |
$44,169 |
$43,336 |
$42,503 |
$41,670 |
$40,837 |
$40,004 |
| Total Liabilities |
$50,000 |
$64,272 |
$62,273 |
$61,248 |
$63,925 |
$62,768 |
$63,129 |
$58,753 |
$57,239 |
$59,833 |
$61,470 |
$62,430 |
$62,221 |
|
|
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|
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|
|
|
|
| Paid-in Capital |
$80,000 |
$80,000 |
$80,000 |
$80,000 |
$80,000 |
$80,000 |
$80,000 |
$80,000 |
$80,000 |
$80,000 |
$80,000 |
$80,000 |
$80,000 |
| Retained Earnings |
($11,800) |
($11,800) |
($11,800) |
($11,800) |
($11,800) |
($11,800) |
($11,800) |
($11,800) |
($11,800) |
($11,800) |
($11,800) |
($11,800) |
($11,800) |
| Earnings |
$0 |
($3,706) |
($6,120) |
($7,296) |
($6,718) |
($5,015) |
($2,327) |
($1,734) |
($2,886) |
($1,934) |
$1,684 |
$7,336 |
$13,903 |
| Total Capital |
$68,200 |
$64,494 |
$62,080 |
$60,904 |
$61,482 |
$63,185 |
$65,873 |
$66,466 |
$65,314 |
$66,266 |
$69,884 |
$75,536 |
$82,103 |
| Total Liabilities and Capital |
$118,200 |
$128,766 |
$124,353 |
$122,151 |
$125,407 |
$125,953 |
$129,002 |
$125,219 |
$122,552 |
$126,099 |
$131,353 |
$137,966 |
$144,324 |
|
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|
|
| Net Worth |
$68,200 |
$64,494 |
$62,080 |
$60,904 |
$61,482 |
$63,185 |
$65,873 |
$66,466 |
$65,314 |
$66,266 |
$69,884 |
$75,536 |
$82,103 |
