Financial Planning

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Financial Planning – Feras Suleiman
Flavorful Smoothie Bowls
Manufacturing Budget for the First Three Months
Project Sales (units)
Desired ending inventory
Available for sales
Less: beginning inventory
Total production required
Jan.
5000
100
5100
0
5100
Feb.
8000
200
8200
100
8100
Mar.
12000
300
12300
200
12100
Jan.
Feb.
Mar.
26.2
2
0.9
17
1
2
2.1
1.2
1.5
53.9
Operating Budget for the First Three Months (000s)
Expense
Salaries
Rent
Utilities
Advertising
Selling expenses
Insurance
Payroll taxes
Depreciation
Office expenses
Total expenses
23.2
2
0.9
13.5
1
2
2.1
1.2
1.5
47.4
23.2
2
0.9
13.5
1
2
2.1
1.2
1.5
47.4
Pro Forma Income Statement, First Year by Month (000s)
Jan.
Sales
Less: Cost of goods sold
Gross profit
Operating Expenses
Salaries*
Rent
Utilities
Advertising
Sales expenses
Insurance
Payroll taxes
Depreciation+
Office expenses
Total Operating expenses
Net profit
20
10
10
Feb.
32
16
16
48
24
24
70
35
35
90
45
45
Jun
100
50
50
23.2
2
0.9
13.5
1
2
2.1
1.2
1.5
47.4
(37.40)
23.2
2
0.9
13.5
1
2
2.1
1.2
1.5
47.4
(31.40)
26.2
2
0.9
17
1
2
2.5
1.2
1.5
54.3
(30.30)
26.2
2
0.8
17
1
2
2.5
1.2
1.7
54.4
(19.40)
26.2
2
0.8
17
1
2
2.5
1.2
1.8
54.5
(9.50)
26.2
2
0.8
17
1
2
2.5
1.2
2
54.7
(4.70)
* added shipper in the month 3
*ads in october - participated in trade show
+straight line depreciation for 5 years
Mar.
Apr
May
Jul
100
50
50
Aug
100
50
50
26.2
2
0.9
14
1
2
2.5
1.2
2
51.8
(1.80)
26.2
2
0.9
14
1
2
2.5
1.2
2
51.8
(1.80)
Sep
80
40
40
Oct
80
40
40
Nov
120
60
60
Dec
TOTALS
130
970
65
485
65
485
26.2
2
0.9
14
1
2
2.5
1.2
1.8
51.6
(11.60)
26.2
2
0.8
21
1
2
2.5
1.2
1.8
58.5
(18.50)
26.2
2
0.8
17
1
2
2.5
1.2
2.2
54.9
5.10
26.2
308.4
2
24
0.9
10.3
17
192
1
12
2
24
2.5
29.2
1.2
14.4
2.2
22
55
636.3
10.00 (151.30)
Pro Forma Income Statement, Second Year by Month (000s)
Jan.
Feb.
Sales
28
44.8
Less: Cost of 12
goods sold
19.2
Gross profit
16
25.6
Operating Expenses
Salaries* 23.2
23.2
Rent
2
2
Utilities
0.9
0.9
Advertising 13.5
13.5
Sales expenses 1
1
Insurance
2
2
Payroll taxes 2.1
2.1
Depreciation+1.2
1.2
Office expenses
1.8
1.8
Total Operating 47.7
expenses 47.7
Net profit (31.70) (22.10)
Mar.
67.2
28.8
38.4
26.2
2
0.9
17
1
2
2.5
1.2
1.8
54.6
(16.20)
Apr
Jun
140
60
80
Jul
98
42
56
May
126
54
72
140
60
80
Aug
140
60
80
Sep
112
48
64
Oct
112
48
64
Nov
168
72
96
26.2
2
0.8
17
1
2
2.5
1.2
2.04
54.74
1.26
26.2
2
0.8
17
1
2
2.5
1.2
2.16
54.86
17.14
26.2
2
0.8
17
1
2
2.5
1.2
2.4
55.1
24.90
26.2
2
0.9
14
1
2
2.5
1.2
2.4
52.2
27.80
26.2
2
0.9
14
1
2
2.5
1.2
2.4
52.2
27.80
26.2
2
0.9
14
1
2
2.5
1.2
2.16
51.96
12.04
26.2
2
0.8
21
1
2
2.5
1.2
2.16
58.86
5.14
26.2
2
0.8
17
1
2
2.5
1.2
2.64
55.34
40.66
Dec
TOTALS
182
1164
78
582
104
582
26.2
2
0.9
17
1
2
2.5
1.2
2.64
55.44
48.56
308.4
24
10.3
192
12
24
29.2
14.4
26.4
640.7
135.30
Pro Forma Income Statement, Third Year by Month (000s)
Jan.
Feb.
Sales
36.4
49.28
Less: Cost of
13.2
goods sold
21.12
Gross profit
23.2
28.16
Operating Expenses
Salaries* 20.88
20.88
Rent
1.8
1.8
Utilities
0.81
0.81
Advertising12.15
12.15
Sales expenses0.9
0.9
Insurance
1.8
1.8
Payroll taxes1.89
1.89
Depreciation+
1.08
1.08
Office expenses
1.98
1.98
Total Operating43.29
expenses43.29
Net profit (20.09) (15.13)
Mar.
73.92
31.68
42.24
Apr
107.8
46.2
61.6
May
138.6
59.4
79.2
Jun
154
66
88
Jul
154
66
88
Aug
154
66
88
Sep
123.2
52.8
70.4
Oct
123.2
52.8
70.4
Nov
184.8
79.2
105.6
Dec
TOTALS
200.2
1280.4
85.8
640.2
114.4
640.2
23.58
1.8
0.81
15.3
0.9
1.8
2.25
1.08
1.98
49.5
(7.26)
23.58
1.8
0.72
15.3
0.9
1.8
2.25
1.08
2.244
49.674
11.93
23.58
1.8
0.72
15.3
0.9
1.8
2.25
1.08
2.376
49.806
29.39
23.58
1.8
0.72
15.3
0.9
1.8
2.25
1.08
2.64
50.07
37.93
23.58
1.8
0.81
12.6
0.9
1.8
2.25
1.08
2.64
47.46
40.54
23.58
1.8
0.81
12.6
0.9
1.8
2.25
1.08
2.64
47.46
40.54
23.58
1.8
0.81
12.6
0.9
1.8
2.25
1.08
2.376
47.196
23.20
23.58
1.8
0.72
18.9
0.9
1.8
2.25
1.08
2.376
53.406
16.99
23.58
1.8
0.72
15.3
0.9
1.8
2.25
1.08
2.904
50.334
55.27
23.58
1.8
0.81
15.3
0.9
1.8
2.25
1.08
2.904
50.424
63.98
277.56
21.6
9.27
172.8
10.8
21.6
26.28
12.96
29.04
581.91
277.29
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