Assumptions

Dollars collected per unit

Sales tax collected
revenue (sales) per unit
Cost per unit
Gross profit per unit
Gross Margin %
Additional Assumptions:
Weekly growth rate
Useful life of equipment

Product 1 Product 2 Product 3

$ 10.00 $ 15.00 $
9.00
6% $
0.57 $
0.85 $
0.51
$
9.43 $ 14.15 $
8.49
$
3.57 $
5.12 $
3.25
$
5.86 $
9.03 $
5.24
62%
64%
62%
8%
5

8%

8%

Units sold
Product 1
Product 2
Product 3
Total

Week 1
45
0
0
45

Week 2
49
40
0
89

Week 3
53
43
0
96

Week 4
57
46
55
158

Pro-forma income statement

Week 1
Revenues
Product 1
Product 2
Product 3
Total
COGS
Product 1
Product 2
Product 3
Total COGS
Gross Profit
Gross margin %
Opperating expenses:
Marketing expense
R&D expense
Labor expense
Rent expense
Depreciation expense
Misc. expense
Total Opperating expenses

Week 2

Week 3

Week 4

$
$
$
$

425 $
462 $
500 $ 538
$
566 $
608 $ 651
$
$
$ 467
425 $ 1,028 $ 1,108
###

$
$
$
$

161 $
$
$
161 $

175
205
380

264 $
62%

649 $
63%

430 $
$100
360 $
$60
60 $

425
$100
360
$60
60

1,010 $

1,005

$
$
$

$
$
$
$

$
$

189
220
409

$
$
$
$

699
63%

203
236
179
618
###
63%

200 $ 200
$100
$200
360 $ 360
$60
$60
60 $
60
780 $

880

Opperating profit (EBIT)

Opperating Margin %

Interest expense
Income tax expense

(746) $
-176%

(356) $
-35%

(81) $
-7%

158
10%

0% $
$
$
$
30% $ (223.84) $(106.93) $ (24.26) $ 47.37

Net income

(522) $
30%

(249) $
30%

(57) $
30%

111
30%

Pro-forma balance sheet:

Week 0
Assets:
Cash
Accounts Receivable
Inventory
PP&E
Less accumulated depreciation

Week 1

$300
$

Week 2

$300
60 $

$300
120

Week 3

Week 4

$300
$300
180 $ 240

Week 5
62
50
59
171

Week 5

Week 6
67
54
64
185

Week 6

$
$
$

585
708
501
###

$
$
$
$

221 $
256 $
192 $
669 $

Week 7
72
58
69
199

Week 7

Week 8
78
63
75
216

Week 8

Week 9
84
68
81
233

Week 9

Total
567
422
403
1392

Total

$
632 $
679 $
736 $
792 $ 5,349
$
764 $
821 $
892 $
962 $ 5,972
$
543 $
586 $
637 $
688 $ 3,422
$ 1,940 $ 2,086 $ 2,264 $ 2,442
###
239 $
276 $
208 $
724 $

257 $
297 $
224 $
778 $

278 $
323 $
244 $
845 $

300 $ 2,024
348 $ 2,161
263 $ 1,310
911 $ 5,495

### $ 1,216 $ 1,308 $ 1,419 $ 1,531 $ 9,248

63%
63%
63%
63%
63%
63%

200 $
$200
$ 360 $
$60
$
60 $
$

880 $

200 $
$200
360 $
$60
- $

200 $
$200
360 $
$60
- $

200 $
$100
360 $
$60
- $

820 $

820 $

720 $

200
$100
360
$60
-

$ 2,255
$ 1,300
$ 3,240
$
540
$
300

720 $ 7,635

244 $
14%

396 $
20%

488 $
23%

699 $
31%

811 $ 1,613
33%
11%

$
- $
- $
- $
- $
$ 73.29 $ 118.79 $ 146.28 $ 209.81 $ 243.35
$

171 $
30%

Week 5

277 $
30%

Week 6

$300
300 $

341 $
30%

Week 7

$300
300 $

490 $
30%

Week 8

$300
300 $

484

568 $ 1,129
30%
30%

Week 9

$300
300 $

$
$

$300
300

Marketing budget
Posters
Lawn Signs
Signage
Paid Social Media
Video Ad
The Dealio

Week 1
# Units Cost per
15 $
15 $
3 $
5 $
1 $
1 $

Total
Labor expense
# on shift
Hours per day
Days per week
Hourly labor rate
Weekly labor expense
Rent expense
Cost per square foot
# Square feet
Rent expense

unit
5
7
25
15
25
75

Week 2
Subtotal # Units Cost per unit
$
75
- $
5
$
105
- $
7
$
75
- $
25
$
75
5 $
50
$
25
1 $
100
$
75
1 $
75

3
3
5
$
8
$ 360

$1
60
$60

430

Subtotal
$
$
$
$
250
$
100
$
75

425

Week 3
# Units Cost per unit Subtotal
$ - $
5 $
$ - $
7 $
$ - $
25 $
$
5 $
25 $
125
$ - $
100 $
$
1 $
75 $
75

200