Sample Business Plan

Wi-Fi Kiosks Business Plan
Stroll Net
Table of Contents
1. 1.0 Executive Summary
a. Mission
b. Keys to Success
c. Objectives
d. Risks
2. 2.0 Company Summary
3. 3.0 Products and Services
4. 4.0 Market Analysis Summary
5. 5.0 Strategy and Implementation Summary
6. 6.0 Management Summary
7. 7.0 Financial Plan
8. Appendix
Executive Summary
Stroll Net will provide a unique forum for communication and entertainment through the medium of public Internet
access. In the first year, we will set up 16 Internet-enabled pay-kiosks in public spaces throughout Tech City, in
locations frequented by business travelers and students, but with no nearby internet cafes or other similar
competition. Our flagship location will be next to the downtown bus and train station, where, for less than a dollar,
travelers can check email, locate phone numbers, and look up directions on any of the multiple online-mapping
sites. They can also simply surf the net, as their time and budget allows. By accepting both real money (coins
and dollar bills) and credit cards, we can catch both the casual browser and the traveler with money to burn.
Stroll Net is the answer to an increasing demand. Americans want access to the methods of communication and
volumes of information now available on the Internet, at a cost they can afford, and in such a way that they aren't
confined to a bedroom or office desk. Stroll Net's goal is to provide the community with a convenient and
affordable way to access the Internet away from home and the office.
This business plan is prepared to obtain financing in the amount of $299,671. The supplemental financing is
required to begin the purchase of public Internet terminals, the purchase of an office warehouse, office equipment
and supplies and company vehicles, and to cover expenses in the first year of operations. Additional financing
has already been secured in the form of $10,500 of personal savings from owners Cam Piotr and Bob Green,
and a long-term loan of $100,000.
Stroll Net will be incorporated as a Limited Liability Corporation. This will shield the owners, Cam Piotr and Bob
Green, from issues of personal liability and double taxation. The investors will be treated as shareholders and
therefore will not be liable for more than their individual personal investment of $5,250 each.
The financing, in addition to the capital contributions from the owners, will allow Stroll Net to successfully open
and maintain operations through year one. The large initial capital investment will allow Stroll Net to provide its
clients and customers with the most innovative public Internet terminal available. A unique and innovative product
is required to provide the customers with a service that is insurmountable by any competition. Successful
operation in year one will provide Stroll Net a customer base that will allow it to be self-sufficient in year two.
For an investment of $299,671, we project dividends of $100,000 in year two, and $200,000 in year three,
depending on cash flows. These projections are based on actual business revenues from similar start-up
customers of our internet kiosk supplier in other states. In the first year, with a break-even point of $42,599 per
month, we expect revenues of $727,072 and net profit of 18.5%, or $134,305. By year three, revenues will
increase to $1,136,067, and the net worth of Stroll Net will increase to $610,320. Dividends thereafter will depend
on cash flows; in year five, investors will have the option of being bought out by the company owners.
1.1 Mission
As the popularity of the Internet continues to grow at an exponential rate, easy and affordable access is quickly
becoming a necessity of life. Stroll Net will provide internet users and business travelers alike the ability to access
the Internet, via our public Internet terminals or a wireless WiFi connection away from home and the office. For a
minimal fee, internet users, young and old, will be able to access the internet while they stay in hotels, wait at
airports, shop in shopping malls and so on.
We look to be the leader in introducing an innovative and quality public Internet terminal to our current market.
We will add value to our community by maintaining a quality product and providing a valuable service. Our
terminals will utilize the most advance technologies and our staff will possess the utmost in customer service
experience.
1.2 Keys to Success

As a start-up company, new to the industry, we must be focused and work hard to create an acceptance for
ourselves and our products and services within the marketplace. The keys to our success are:
The placement of an innovative product and quality service that is able to both expand existing markets
and create new ones.
A steady, disciplined pattern of growth.
The development of a good relationship with clients and customers.
1.3 Objectives
Stroll Net's objectives for the first year of operation include:
The introduction of an innovative product that offers an affordable and convenient way for Internet users
to access the Internet away from home.
The creation of a unique environment that allows traveling business people access to their own files and
programs.
The placement of 100 public Internet terminals operating throughout the North MyState area.
For the following two years our growth objectives includes:
A growth in public Internet terminals placed by 20% each year.

A growth in revenues by 25% per year.
1.4 Risks
The risks involved with starting Stroll Net are:
Will there be a demand for the services offered by Stroll Net in Tech City?
Will the popularity of the Internet continue to grow, or is the Internet a fad?
Will individuals be willing to pay for the service Stroll Net offers?
Will the cost of accessing the Internet from home drop so significantly that there will not be a market for
public Internet terminals?
Company Summary
Stroll Net, soon to be located on the south side of Tech City, MyState, will offer the community convenient and
affordable way to access the Internet away from home and the office. Stroll Net's public Internet terminals will
provide full access to email, video email, the Web and other applications, such as a prepaid storefront. Stroll Net
will provide clients and customers with a unique and innovative product and service.
Stroll Net's public Internet terminals will appeal to individuals of all ages and backgrounds. The ease-of-use and
instructional menu will appeal to the audience that does not associate themselves with the computer age. Great
locations, such as hotel lobbies and coffee shops, will provide business people with a convenient way to access
the Internet and office files away from the office.
Start-up Requirements
2.1 Company Ownership

Stroll Net is a privately-held Limited Liability Corporation. Cam Piotr and Bob Green, co-founders of Stroll Net,
hold equal stock positions of 26% each as majority owners. Investors will receive one share of Stroll Net stock for
every $6,244 of investment, up to 48%.
2.2 Start-up Summary

Stroll Net's start-up costs will cover the purchase of public Internet terminals (our long-term assets), the purchase
of an office warehouse, office equipment and supplies, company vehicles, capital to cover losses in the first year,
and capital to cover any and all expenses required to operate business on a daily basis for the first year.
Short-term Assets - Fixtures: 2 computers = $4,600, one printer = $1,000, one scanner = $500, 4 tables
w/chairs = $2,600, 2 computer desks w/chairs = $2,400, three telephones = $300, for a total fixture cost of
$11,400.
In addition, we plan on a large initial marketing/design budget, to cover the kiosk design and grand opening
advertising.
Start-up Expenses
Marketing/Advertising
Design Fee
$4,000
$14,100
Freight
$6,250
Utilities
$500
Professional Fees
$1,500
Insurance
$1,500
Supplies
$500
Postage
$111
Total Start-up Expenses
$28,461
Start-up Assets
Cash Required
$60,000
Other Current Assets
$11,400
Long-term Assets
$312,810
Total Assets
$384,210
Total Requirements
$412,671
Start-up Funding
Start-up Expenses to Fund
$28,461
Start-up Assets to Fund
$384,210
Total Funding Required
$412,671
Assets
Non-cash Assets from Start-up
Cash Requirements from Start-up
Additional Cash Raised
Cash Balance on Starting Date
Total Assets
$324,210
$60,000
$0
$60,000
$384,210
Liabilities and Capital
Liabilities
Current Borrowing
Long-term Liabilities
Accounts Payable (Outstanding Bills)
$0
$100,000
$2,500
Other Current Liabilities (interest-free)
Total Liabilities
$0
$102,500
Capital
Planned Investment
Mr. Cam Piotr
$5,250
Mr. Bob Green
$5,250
Additional Investment Requirement
$299,671
Total Planned Investment
$310,171
Loss at Start-up (Start-up Expenses)
($28,461)
Total Capital
$281,710
Total Capital and Liabilities
$384,210
Total Funding
$412,671
Products and Services

Stroll Net's public Internet terminals will provide customers full access to email, video email, WWW and other
applications such as a prepaid storefront. Stroll Net will provide clients and customers with a unique and
innovative product and service.
3.1 Product and Service Description

Walk-up Internet Access: Customers pay with either cash or credit card and receive a specific amount of time
on the terminal in exchange for their payment. Customers can surf the Internet, check email and send video
email.
Wireless Internet Access: Away from the home, WiFi users can access the Internet through our Wireless
Hotspots.
Prepaid Storefront: An application that allows customers to purchase products such as Prepaid Calling Cards,
Prepaid Wireless Top-up, and Prepaid Mobile Content (games, graphics, ring tones, etc.).
Multimedia Advertising: Local, regional, or national companies can advertise using multimedia on-screen
advertisements. Advertisements consist of full motion video "commercials," picture files, or twelve advertising
buttons.
Technical Specifications
Wheelchair Accessible
Front access for easy service and maintenance
15.1 inch touch screen LCD monitor
Industrial spill and vandal proof keyboard
Web Camera with integrated microphone
Bill Acceptor and Credit Card Reader
Stereo Speakers
Wireless Router
Surfnet Premier
PC Specifications
2.4GHz Celeron Processor

40GB hard Drive
256MB DDR-RAM
52X CD-ROM
Floppy Drive
Windows XP Professional
3-Year Hotswap
3.2 Competitive Comparison

Stroll Net will be first to place public Internet Terminals in Tech City. Stroll Net will differentiate itself from other
ISPs in Tech City by providing its customers with the ability to access the Internet even when they are away from
their own computer.
We do not expect to replace standard internet access options (home, school, and work-based computers), but to
supplement them; similar ventures, such as Internet cafes, have seen great success.
3.3 Fulfillment
Stroll Net will obtain its public Internet terminals from Supplier One, Inc. located in Vancouver, BC. Supplier One,
Inc. will provide the locating service and the hardware required to run Stroll Net. Internet access and networking
will be provided through Supplier Two.
3.4 Technology
Stroll Net will invest in terminals with high-speed computers to provide its customers with a fast and efficient
connection to the Internet. The computers will be reliable and fun to work with. Stroll Net will continue to upgrade
and modify the systems to stay current with communications technology. One of the main attractions associated
with public Internet terminals is the state of the art equipment available for use. Not everyone has a Pentium PC
in their home or office.
3.5 Future Products and Services

To enhance our initial product line, we will look at a newer model of Supplier One terminal that offers a greater
variety of technologies.
As we increase our presence in the public Internet access business, we will continue to seek out applications that
will allow us to offer a greater variety of services. A key component of this will be customer feedback.
Market Analysis Summary
Stroll Net is faced with the exciting opportunity of being the first-mover in the Tech City public Internet market.
The attractiveness of convenience, combined with the growing interest in the Internet, has been proven to be a
winning concept in other markets and will produce the same results in Tech City.
The explosion of the Internet has been well documented. The International Data Corporation predicts that by
2004 there will be 210 million Internet users in the U.S. alone. Our increasingly mobile society manes that a large
percentage of these users will access the Internet through public Internet terminals.
Research has confirmed that the demand for public Internet terminals is growing exponentially and that the
number of terminals in operation worldwide will reach 434,000 by 2006. By 2007 the number of wireless Hotspots
in the U.S. is expected to grow to 41,000 and generate in excess of $3 billion in revenue.
4.1 Market Segmentation

Stroll Net's clients can be described as individual business owners and medium to large companies that provide
a services to tourist and business travelers alike as well as students and everyday Internet users. Such clients
include, but are not limited to; airports, hotels, truck stops and coffee shops.
Our customers can be divided into two groups. The first group is familiar with the Internet and desires
a convenient and affordable way to access the Internet away from home and their offices. The second group is
not familiar with the Internet, yet, and is just waiting for the right opportunity to enter the online community. Stroll
Net's target market includes people between the ages of 18 and 65. According to the 2000 U.S. Census, Tech
County has roughly 490,693 residents between the ages of 18 and 65. Of these, many are already internetsavvy.
Within this group, we will target two groups in particular:
Students
Traveling Business People
Market Analysis
Year 1
Potential Customers
Year 2
Year 3
Year 4
Year 5
Growth
CAGR
Students
2%
35,000
35,700
36,414
37,142
37,885
2.00%
Traveling Professionals
3%
24,000
24,720
25,462
26,226
27,013
3.00%
Other
0%
900
900
900
900
900
0.00%
Total
2.38%
59,900
61,320
62,776
64,268
65,798
2.38%
4.2 Service Business Analysis

The explosion of the Internet has been well documented. Our increasingly mobile society means that a large
percentage of these users will access the Internet through public Internet terminals. To be proactive and remain
competitive it is imperative for business travelers to have reliable high-speed access to e-mail, the Internet and
corporate networks. As such, it is becoming a standard for business travelers to stay only at hotels with highspeed Internet access and public Internet terminals.
Internet terminals with integrated Wi-Fi hotspots allow users to jump onto the Internet as easily as they would use
an ATM. Our Internet terminals allow the public to experience rich multimedia content, that cannot be viewed on
PDAs. Internet kiosks will very quickly become a standard feature of all hotels. The growth of Internet kiosks has
very closely paralleled that of ATMs and payphones.
The fact that there are no public Internet terminals operating in Tech City, presents Stroll Net with a chance
to seize this window of opportunity and enter into a profitable niche.
4.2.1 Competition and Buying Patterns

The main competitors in the public Internet terminal segment are ATT and BellSouth. However, these
businesses have yet to establish a presence in Tech City and the immediate surrounding areas.
Competition from online service providers comes from locally-owned businesses as well as national firms. Due to
the nature of the Internet, there are no geographical boundaries restricting competition. However, none of these
online service providers have public Internet terminals available for placement.
4.3 Target Market Segment Strategy

Stroll Net's public Internet terminals will be a magnet for local and traveling professionals who desire to work or
check their email messages away from the office. These professionals will either use Stroll Net's terminals,
or connect their notebooks to our wireless WiFi Internet connection. Stroll Net's target market covers a wide
range of ages: from members of Generation X who grew up surrounded by computers, to Baby Boomers who
have come to the realization that people today cannot afford to ignore computers.
Strategy and Implementation Summary

The important strategy focuses on pulling in power Internet users. Power Internet users are extremely familiar
with the Internet and its offerings. This group of customers include students and business professionals.
The second strategy focuses on building a large loyal customer base. A large loyal customer base will serve to
attract large, medium and small companies as clients for our interactive advertising service. All of the
advertisements can connect the user to the advertiser's web site. Due to the high traffic locations in which
our public Internet terminals will be placed, this advertising space will be in high demand.
5.1 Milestones
The Stroll Net management team has established some basic milestones to keep the business plan priorities in
place. Responsibility for implementation falls on the shoulders of Cam Piotr. This Milestones Table below will be
updated as the year progresses using the actual tables. New milestones will be added as the first year of
operations commences.
Milestones
Milestone
Start Date
End Date
Budget
Manager
Department
Business Plan
10/1/2004
11/15/2004
$1,000
Cam Piotr
Admin
Licensing
11/22/2004
11/27/2004
$1,000
Cam Piotr
Admin
Secure Start-up Funding
11/29/2004
1/1/2005
$1,000
Cam Piotr
Admin
Site Selection
1/15/2005
2/20/2005
$1,000
Cam Piotr
Admin
Architect Designs
3/1/2005
3/30/2005
$1,000
Cam Piotr
Admin
Designer Proposal
4/1/2005
4/15/2005
$1,000
Cam Piotr
Admin
Technology Design
4/1/2005
4/15/2005
$1,000
Cam Piotr
Admin
Year 1 Plan
6/1/2005
6/9/2005
$1,000
Cam Piotr
Admin
Personnel Plan
7/1/2005
7/5/2005
$1,000
Cam Piotr
Admin
Accounting Plan
7/1/2005
7/5/2005
$1,000
Cam Piotr
Admin
Totals
$10,000
5.2 Value Proposition

WiFi hotspots offering public Internet access are everywhere you look today, from cafes to hotels, from airports to
marinas. Connectivity is what travelers want, and more importantly, are coming to expect. Travelers are making
decisions on where to eat, sleep and work based on the availability of wireless service.
Clients offering public internet access will be able to tap into new revenue streams and new customers, and
create loyalty.
Stroll Net's public Internet terminals make it easy to provide convenient and easy access to wireless high-speed
Internet connectivity. With Stroll Net's public Internet terminals customers will be able to connect to their
corporate networks and the Internet via a high-speed wireless connection in common areas.
5.3 Competitive Edge

Stroll Net will differentiate itself by providing the community with an innovative product that offers a convenient
and affordable way to access the Internet away from home and the office. Stroll Net will enjoy the traditional
benefits of being first to the market. As a small company looking to establish itself, we will be attentive and
flexible in meeting our customers' demands.
5.4 Marketing Strategy

Stroll Net will position itself as an aggressive, innovative company that supplies the market with an affordable
way to access the Internet away from home and the office. Stroll Net will use advertising as its main source of
promotion. We will acquire the services of Empire Communications Group and CyberMark International, Inc. to
launch a diverse advertising campaign placed on television, radio, the Internet and in the local newspaper.
Stroll Net's brochures, letterhead and business correspondence will further reinforce these concepts. We also
recognize that it costs six times more to attract a customer than to retain one. With this in mind, we will operate
under the principle that our best marketing is an exceedingly satisfied customer.
5.4.1 Pricing Strategy

Stroll Net bases its prices for Internet and wireless WiFi usage on the "retail profit analysis" provided by our
supplier, Supplier One, Inc. They have been in the kiosk industry for 5 years and has developed a solid pricing
strategy.
Determining a fair-market, per-transaction fee for Internet and wireless WiFi usage is more difficult because there
is no direct competition from another public internet terminal business in Tech City. Therefore, Stroll Net
considered two sources to determine the hourly charge rate. First, we considered the cost to use other Internet
servers, whether it is a local networking firm or a provider such as America Online. Internet access providers use
different pricing schemes. Some charge a monthly fee, while others charge an hourly fee. In addition, some
providers use a strategy with a combination of both pricing schemes. Thus, it can quickly become a high monthly
cost for the individual. Second, Stroll Net looked at how public Internet terminals in other markets, such as Miami
and New York, went about pricing Internet access. Evaluating these two factors resulted in the following:
Walk-up Internet Access - Customers utilizing the terminals for internet access will be charged a .25 per minute
transaction fee.
Wireless Internet Access - Customers utilizing the wireless WiFi connection will incur a fee of $3.95 per hour
with a one hour minimum.
5.4.2 Promotion Strategy

Stroll Net will implement a pull strategy in order to build consumer awareness and demand. Initially, Stroll Net has
budgeted $5,000 for promotional efforts which will include advertising with coupons for fifteen minutes of
free Internet time.
Stroll Net realizes that in the future, when competition enters the market, additional revenues must be allocated
for promotion in order to maintain market share.
5.5 Sales Strategy

Stroll Net employs route operators to collect all sales transactions and to perform routine maintenance on its
terminals. Each route operator is responsible for keeping the terminals on his route stocked, clean and
operational. Computer literacy is a requirement for Stroll Net employees. If an employee does not possess basic
computer skills when they are hired, they are trained by our full-time technician. Our full-time technician is also
available for terminals in need of minor repairs. Stroll Net's commitment to prompt, dependable service is one of
the key factors that distinguishes Stroll Net from all other competitors.
5.5.1 Sales Forecast

Our Sales Forecast is based upon real revenue reports from other customers of Supplier One, operating in
similar urban settings in nearby states. Prepaid products and advertising will yield the greatest revenue per unit,
but we expect the greatest number of transactions will be in walk-up internet access and Wifi access.
Sales Forecast
Year 1
Year 2
Year 3
Walk-Up Internet Access
48,787
60,984
76,230
Wireless WiFi Access
23,092
28,865
36,081
Prepaid Products
19,677
24,596
30,745
5,854
7,318
9,147
Total Unit Sales
97,411
121,763
152,203
Unit Prices
Year 1
Year 2
Year 3
$3.00
$3.00
$3.00
$3.95
$3.95
$3.95
Prepaid Products
$10.00
$10.00
$10.00
Multimedia Advertising
$50.00
$50.00
$50.00
$146,361
$182,951
$228,689
$91,215
$114,017
$142,521
Unit Sales
Sales
Prepaid Products
$196,774
$245,963
$307,453
$292,721
$365,875
$457,344
Total Sales
$727,071
$908,806
$1,136,007
Year 1
Year 2
Year 3
$0.60
$0.60
$0.60
$0.40
$0.40
$0.40
Prepaid Products
$1.00
$1.00
$1.00
$5.00
$5.00
$5.00
$29,272
$36,590
$45,738
$9,122
$11,402
$14,252
Prepaid Products
$19,677
$24,596
$30,745
$29,272
$36,588
$45,734
Subtotal Direct Cost of Sales
$87,343
$109,176
$136,470
Direct Unit Costs
Direct Cost of Sales
Management Summary
Stroll Net is owned and operated by Cam Piotr and Bob Green. The company, being small in nature, requires a
simple organizational structure. Implementation of this organizational form calls for the owners to make all of the
major management decisions in addition to monitoring all other business activities.
6.1 Personnel Plan

The staff will consist of 8 full-time route operators working forty hours a week at $10.00 per hour. In addition, one
full-time technician (who is more technologically oriented to handle minor terminal repairs/inquiries) will be
employed to work forty hours a week at $12.00 per hour. This simple structure provides a great deal of flexibility
and allows communication to disperse quickly and directly. Because of these characteristics, there are few
coordination problems seen at Stroll Net that are common within larger organizational chains. This strategy will
enable Stroll Net to react quickly to changes in the market.
Personnel Plan
Year 1
Year 2
Year 3
Lorenzo Mitchell
$42,889
$49,680
$59,616
Herman Albany
$42,889
$49,680
$59,616
Technician
$25,920
$27,040
$29,120
$172,800
$183,040
$199,680
Future Staff
$0
$0
$49,920
Total People
11
11
13
Total Payroll
$284,498
$309,440
$397,952
Route Drivers
Financial Plan
Sales: Stroll Net is basing their projected Internet usage sales on the financial snapshot information provided to
them by Supplier One, Inc. Internet usage was estimated by calculating the average number of minutes
each customer will spend accessing the Internet and then generating a conservative estimate as to how
many transactions will be made per day.
Cost of Goods Sold: The cost of goods sold was determined by the "retail profit analysis" we obtained from
Supplier One, Inc. The cost of prepaid calling cards is 20% of the selling price. The cost of Internet access is $50
per month, paid to Supplier Two for networking fees. The cost of terminal placement is 20% of total internet
access sales.
Salaries Expense: The founders of Stroll Net, Cam Piotr and Bob Green, will receive a salary of $24,000 in year
one, $26,400 in year two, and $29,040 in year three.
Payroll Expense: Stroll Net intends to hire eight full-time employees at $10.00/hour and a full-time technician at
$12.00/hour. The total cost of employing nine people at these rates for the first year is $14,720/month.
Rent Expense: Stroll Net is looking to purchase a 2200 square foot facility at $104.74/sq. foot.
Utilities Expense: Stroll Net is responsible for the payment of utilities including electric, water and garbage
disposal. The basic monthly service charge for utilities expense will be $168.04. The phone bill will generated by
five phone lines; one will be dedicated to a modem and four for business purposes. The basic monthly service
charge for each line provided by Bellsouth is $59.95/month. Therefore, the total cost associated with
the five phone lines is estimated at $299.75/month.
Marketing Expense: Stroll Net will allocate $50,000 for promotional expenses at the time of start-up. These
dollars will be used for advertising on television, radio, the Internet and the local newspapers in order to build
consumer awareness. For additional information, please refer to section 5.0 of the business plan.
Insurance Expense: Stroll Net has allocated $1,500 for insurance for the first year. As revenue increases in the
second and third year of business, Stroll Net intends to invest more money for additional insurance coverage.
Legal and Consulting Fees: The cost of obtaining legal consultation in order to draw up the paper work
necessary for client contracts is $1,500.
Depreciation: In depreciating our capital equipment, we used the Modified Accelerated Cost Recovery Method.
We depreciated our terminals over a three-year time period.
Taxes: Stroll Net is an LLC and, as an entity, it is not taxed. However, there is a 10% payroll burden.
7.1 Important Assumptions

Basic assumptions are presented in the table below.
General Assumptions
Year 1
Year 2
Year 3
Current Interest Rate
10.00%
10.00%
10.00%
Long-term Interest Rate
11.50%
10.00%
10.00%
Tax Rate
25.00%
25.00%
25.42%
Plan Month
Other
7.2 Break-even Analysis

Break-even data is presented in the chart and table below. With estimated monthly operating expenses at
approximately $37,400, including everything from payroll to rent and insurance to maintenance of the kiosks, and
average direct costs at roughly 90 for every $7.46 of sales, we reach break-even at approximately 5,700 sales
per month. We project reaching the break-even point in the seventh month.
Break-even Analysis
Monthly Units Break-even
Monthly Revenue Break-even
5,166
$38,557
Assumptions:
Average Per-Unit Revenue
$7.46
Average Per-Unit Variable Cost
$0.90
Estimated Monthly Fixed Cost
$33,925
7.3 Projected Profit and Loss

The following table contains our projections for profit and loss data. We anticipate a net profit of approximately
$134,300 in the first year, as the Stroll Net idea catches on and sales increase. With a net profit margin of 18%,
these projections are well within a reasonable range.
Pro Forma Profit and Loss
Sales
Year 1
Year 2
Year 3
$727,071
$908,806
$1,136,007
$87,343
$109,176
$136,470
$0
$0
$0
$87,343
$109,176
$136,470
$639,728
$799,630
$999,537
87.99%
87.99%
87.99%
$284,498
$309,440
$397,952
Sales and Marketing and Other Expenses
$53,598
$59,174
$68,279
Depreciation
$44,676
$45,000
$45,000
Utilities
$5,613
$6,174
$6,792
Insurance
$1,500
$6,000
$7,500
Maintenence/Repairs
$3,500
$4,200
$5,800
$13,717
$24,652
$29,961
$0
$0
$0
Total Operating Expenses
$407,102
$454,640
$561,284
Profit Before Interest and Taxes
$232,626
$344,990
$438,253
Other
Total Cost of Sales
Gross Margin
Gross Margin %
Expenses
Payroll
Travel
Payroll Taxes
EBITDA
$277,302
$389,990
$483,253
Interest Expense
$10,877
$8,500
$7,500
Taxes Incurred
$55,437
$84,122
$109,483
$166,311
$252,367
$321,270
22.87%
27.77%
28.28%
Net Profit
Net Profit/Sales
7.4 Projected Cash Flow

Cash flow data for the first three years is presented in the chart and table below. The table shows anticipated
repayment of the long-term loan, as well as projected dividends which will be paid to investors in years two and
three. In year three, we will purchase two more paykiosks terminals for new locations. The more detailed monthly
cash flow data can be found in the appendix.
Pro Forma Cash Flow
Year 1
Year 2
Year 3
Cash Sales
$727,071
$908,806
$1,136,007
Subtotal Cash from Operations
$727,071
$908,806
$1,136,007
Sales Tax, VAT, HST/GST Received
$0
$0
$0
New Current Borrowing
$0
$0
$0
New Other Liabilities (interest-free)
$0
$0
$0
New Long-term Liabilities
$0
$0
$0
Sales of Other Current Assets
$0
$0
$0
Sales of Long-term Assets
$0
$0
$0
New Investment Received
$0
$0
$0
Subtotal Cash Received
$727,071
$908,806
$1,136,007
Year 1
Year 2
Year 3
Cash Received
Cash from Operations
Additional Cash Received
Expenditures
Expenditures from Operations
Cash Spending
$284,498
$309,440
$397,952
Bill Payments
$184,060
$327,202
$366,049
Subtotal Spent on Operations
$468,558
$636,642
$764,001
Sales Tax, VAT, HST/GST Paid Out
$0
$0
$0
Principal Repayment of Current Borrowing
$0
$0
$0
Other Liabilities Principal Repayment
$0
$0
$0
$10,000
$10,000
$10,000
Purchase Other Current Assets
$0
$0
$0
Purchase Long-term Assets
$0
$0
$40,000
Dividends
$0
$100,000
$200,000
Subtotal Cash Spent
$478,558
$746,642
$1,014,001
Net Cash Flow
$248,513
$162,163
$122,006
Cash Balance
$308,513
$470,676
$592,682
Additional Cash Spent
Long-term Liabilities Principal Repayment
7.5 Projected Balance Sheet

Our projected balance sheet is presented in the table below. As sales increase, and we repay our long-term loan,
the net worth of the company will increase from $281,710 at start-up to over $610,000 by year three.
Pro Forma Balance Sheet
Year 1
Year 2
Year 3
$308,513
$470,676
$592,682
$11,400
$11,400
$11,400
Total Current Assets
$319,913
$482,076
$604,082
$312,810
$312,810
$352,810
Accumulated Depreciation
$44,676
$89,676
$134,676
Total Long-term Assets
$268,134
$223,134
$218,134
Total Assets
$588,047
$705,210
$822,216
Year 1
Year 2
Year 3
Assets
Current Assets
Cash
Long-term Assets
Long-term Assets
Current Liabilities
Accounts Payable
$50,026
$24,822
$30,558
Current Borrowing
$0
$0
$0
Other Current Liabilities
$0
$0
$0
Subtotal Current Liabilities
$50,026
$24,822
$30,558
$90,000
$80,000
$70,000
Total Liabilities
$140,026
$104,822
$100,558
Paid-in Capital
$310,171
$310,171
$310,171
Retained Earnings
($28,461)
$37,850
$90,217
Earnings
$166,311
$252,367
$321,270
Total Capital
$448,021
$600,388
$721,658
Total Liabilities and Capital
$588,047
$705,210
$822,216
Net Worth
$448,021
$600,388
$721,658
7.6 Business Ratios

The following table outlines some of the more important ratios from the Data communications services industry.
The final column, Industry Profile, details specific ratios based on the industry as it is classified by the Standard
Industry Classification (SIC) code, 4899.9901.
Ratio Analysis
Year 1
Year 2
Year 3
Industry Profile
0.00%
25.00%
25.00%
1.63%
1.94%
1.62%
1.39%
53.65%
54.40%
68.36%
73.47%
74.50%
Long-term Assets
45.60%
31.64%
26.53%
25.50%
100.00%
100.00%
100.00%
100.00%
8.51%
3.52%
3.72%
24.78%
15.30%
11.34%
8.51%
18.28%
Total Liabilities
23.81%
14.86%
12.23%
43.06%
Net Worth
76.19%
85.14%
87.77%
56.94%
Sales Growth
Percent of Total Assets
Total Assets
Current Liabilities
Percent of Sales
Sales
100.00%
100.00%
100.00%
100.00%
Gross Margin
87.99%
87.99%
87.99%
52.82%
Selling, General & Administrative Expenses
73.78%
60.22%
59.71%
30.92%
6.14%
4.95%
3.96%
0.82%
31.99%
37.96%
38.58%
6.18%
Current
6.39
19.42
19.77
1.84
Quick
6.39
19.42
19.77
1.60
Total Debt to Total Assets
23.81%
14.86%
12.23%
54.39%
Pre-tax Return on Net Worth
49.50%
56.05%
59.69%
8.03%
Pre-tax Return on Assets
37.71%
47.71%
52.39%
17.61%
Year 1
Year 2
Year 3
Net Profit Margin
22.87%
27.77%
28.28%
n.a
Return on Equity
37.12%
42.03%
44.52%
n.a
4.63
12.17
12.17
n.a
Advertising Expenses
Main Ratios
Additional Ratios
Activity Ratios
Accounts Payable Turnover
Payment Days
27
45
27
n.a
1.24
1.29
1.38
n.a
Debt to Net Worth
0.31
0.17
0.14
n.a
Current Liab. to Liab.
0.36
0.24
0.30
n.a
$269,887
$457,254
$573,524
n.a
21.39
40.59
58.43
n.a
0.81
0.78
0.72
n.a
9%
4%
4%
n.a
Acid Test
6.39
19.42
19.77
n.a
Sales/Net Worth
1.62
1.51
1.57
n.a
Dividend Payout
0.00
0.40
0.62
n.a
Total Asset Turnover
Debt Ratios
Liquidity Ratios
Net Working Capital
Interest Coverage
Additional Ratios
Assets to Sales
Current Debt/Total Assets
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
Unit Sales
45%
900
1,125
1,406
1,758
2,197
2,747
3,433
4,292
5,364
6,706
8,382
10,477
25%
426
533
666
832
1,040
1,300
1,625
2,031
2,539
3,174
3,967
4,959
Prepaid Products
18%
363
454
567
709
886
1,108
1,385
1,731
2,164
2,705
3,381
4,226
12%
108
135
169
211
264
330
412
515
644
805
1,006
1,257
1,797
2,246
2,808
3,510
4,387
5,484
6,855
8,569
10,711
13,389
16,736
20,920
Month 1
Month 2
Month 3
Month 4
Month 5
Month 6
Month 7
Month 8
$3.00
$3.00
$3.00
$3.00
$3.00
$3.00
$3.00
$3.00
$3.00
$3.00
$3.00
$3.00
$3.95
$3.95
$3.95
$3.95
$3.95
$3.95
$3.95
$3.95
$3.95
$3.95
$3.95
$3.95
Prepaid Products
$10.00
$10.00
$10.00
$10.00
$10.00
$10.00
$10.00
$10.00
$10.00
$10.00
$10.00
$10.00
$50.00
$50.00
$50.00
$50.00
$50.00
$50.00
$50.00
$50.00
$50.00
$50.00
$50.00
$50.00
$2,700
$3,375
$4,219
$5,273
$6,592
$8,240
$10,300
$12,875
$16,093
$20,117
$25,146
$31,432
$1,683
$2,103
$2,629
$3,287
$4,108
$5,135
$6,419
$8,024
$10,030
$12,537
$15,671
$19,589
Prepaid Products
$3,630
$4,538
$5,672
$7,090
$8,862
$11,078
$13,847
$17,309
$21,636
$27,046
$33,807
$42,259
Total Unit Sales
Unit Prices
Sales
$5,400
$6,750
$8,438
$10,547
$13,184
$16,479
$20,599
$25,749
$32,187
$40,233
$50,291
$62,864
Total Sales
$13,413
$16,766
$20,957
$26,197
$32,746
$40,932
$51,165
$63,957
$79,946
$99,932
$124,916
$156,144
Direct Unit Costs
Month 1
Month 2
Month 3
Month 4
Month 5
Month 6
Month 7
Month 8
20.00%
$0.60
$0.60
$0.60
$0.60
$0.60
$0.60
$0.60
$0.60
$0.60
$0.60
$0.60
$0.60
10.00%
$0.40
$0.40
$0.40
$0.40
$0.40
$0.40
$0.40
$0.40
$0.40
$0.40
$0.40
$0.40
Prepaid Products
10.00%
$1.00
$1.00
$1.00
$1.00
$1.00
$1.00
$1.00
$1.00
$1.00
$1.00
$1.00
$1.00
10.00%
$5.00
$5.00
$5.00
$5.00
$5.00
$5.00
$5.00
$5.00
$5.00
$5.00
$5.00
$5.00
$540
$675
$844
$1,055
$1,318
$1,648
$2,060
$2,575
$3,219
$4,023
$5,029
$6,286
$168
$210
$263
$329
$411
$514
$642
$802
$1,003
$1,254
$1,567
$1,959
Prepaid Products
$363
$454
$567
$709
$886
$1,108
$1,385
$1,731
$2,164
$2,705
$3,381
$4,226
$540
$675
$844
$1,055
$1,318
$1,648
$2,060
$2,575
$3,219
$4,023
$5,029
$6,286
$1,611
$2,014
$2,518
$3,147
$3,934
$4,917
$6,147
$7,683
$9,604
$12,005
$15,006
$18,758
Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9
Month
10
Month
11
Month
12
Subtotal Direct Cost of Sales
Personnel Plan
Lorenzo Mitchell
0%
$3,289
$3,600
$3,600
$3,600
$3,600
$3,600
$3,600
$3,600
$3,600
$3,600
$3,600
$3,600
Herman Albany
0%
$3,289
$3,600
$3,600
$3,600
$3,600
$3,600
$3,600
$3,600
$3,600
$3,600
$3,600
$3,600
Technician
0%
$2,160
$2,160
$2,160
$2,160
$2,160
$2,160
$2,160
$2,160
$2,160
$2,160
$2,160
$2,160
Route Drivers
0%
$14,400
$14,400
$14,400
$14,400
$14,400
$14,400
$14,400
$14,400
$14,400
$14,400
$14,400
$14,400
Future Staff
0%
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
Total People
11
11
11
11
11
11
11
11
11
11
11
11
Total Payroll
$23,138
$23,760
$23,760
$23,760
$23,760
$23,760
$23,760
$23,760
$23,760
$23,760
$23,760
$23,760
General Assumptions
Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9
Plan Month
Month
10
Month Month
11
12
10
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
11.50%
11.50%
11.50%
11.50%
11.50%
11.50%
11.50%
11.50%
11.50%
11.50%
11.50% 11.50%
Tax Rate
25.00%
25.00%
25.00%
25.00%
25.00%
25.00%
25.00%
25.00%
25.00%
25.00%
25.00% 25.00%
Other
Pro Forma Profit and Loss
11
12
Month 2
Month 3
Month 4
Month 5
Month 6
Month 7
Month 8
Month 9
Month 10
$13,413
$16,766
$20,957
$26,197
$32,746
$40,932
$51,165
$63,957
$79,946
$99,932
$1,611
$2,014
$2,518
$3,147
$3,934
$4,917
$6,147
$7,683
$9,604
$12,005
$15,006
$18,758
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$1,611
$2,014
$2,518
$3,147
$3,934
$4,917
$6,147
$7,683
$9,604
$12,005
$15,006
$18,758
Gross Margin
$11,801
$14,752
$18,440
$23,050
$28,812
$36,015
$45,019
$56,274
$70,342
$87,928
Gross Margin %
87.99%
87.99%
87.99%
87.99%
87.99%
87.99%
87.99%
87.99%
87.99%
87.99%
87.99%
87.99%
$23,138
$23,760
$23,760
$23,760
$23,760
$23,760
$23,760
$23,760
$23,760
$23,760
$23,760
$23,760
Sales and Marketing and Other

Expenses
$4,467
$4,467
$4,467
$4,467
$4,467
$4,467
$4,467
$4,467
$4,467
$4,467
$4,467
$4,467
Depreciation
$3,723
$3,723
$3,723
$3,723
$3,723
$3,723
$3,723
$3,723
$3,723
$3,723
$3,723
$3,723
Utilities
$468
$468
$468
$468
$468
$468
$468
$468
$468
$468
$468
$468
Insurance
$125
$125
$125
$125
$125
$125
$125
$125
$125
$125
$125
$125
Maintenence/Repairs
$292
$292
$292
$292
$292
$292
$292
$292
$292
$292
$292
$292
Sales
Other
Total Cost of Sales
Month 11
Month
12
Month 1
$124,916 $156,144
$109,909 $137,387
Expenses
Payroll
Travel
15%
$1,143
$1,143
$1,143
$1,143
$1,143
$1,143
$1,143
$1,143
$1,143
$1,143
$1,143
$1,143
Payroll Taxes
15%
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$33,355
$33,977
$33,977
$33,977
$33,977
$33,977
$33,977
$33,977
$33,977
$33,977
$33,977
$33,977
Total Operating Expenses
($21,554)
($19,225)
($15,537)
($10,927)
($5,165)
$2,038
$11,042
$22,297
$36,365
$53,951
$75,932 $103,410
EBITDA
($17,831)
($15,502)
($11,814)
($7,204)
($1,442)
$5,761
$14,765
$26,020
$40,088
$57,674
$79,655 $107,133
$950
$942
$934
$926
$918
$910
$902
$894
$886
$879
$871
$863
($5,626)
($5,042)
($4,118)
($2,963)
($1,521)
$282
$2,535
$5,351
$8,870
$13,268
$18,765
$25,637
Net Profit
($16,878)
($15,126)
($12,354)
($8,890)
($4,563)
$846
$7,605
$16,052
$26,609
$39,804
$56,296
$76,910
Net Profit/Sales
-125.84%
-90.22%
-58.95%
-33.94%
-13.93%
2.07%
14.86%
25.10%
33.28%
39.83%
45.07%
49.26%
Interest Expense
Taxes Incurred
Pro Forma Cash Flow
Month 1
Month 2
Month 3
Month 4
Month 5
Month 6
Month 7
Month 8
Cash Sales
$13,413
$16,766
$20,957
$26,197
$32,746
$40,932
$51,165
$63,957
$79,946
$99,932 $124,916 $156,144
Subtotal Cash from Operations
$13,413
$16,766
$20,957
$26,197
$32,746
$40,932
$51,165
$63,957
$79,946
$99,932 $124,916 $156,144
$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 (interestfree)
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
Cash Received
Cash from Operations
Additional Cash Received
Sales Tax, VAT, HST/GST

Received
0.00%
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
$13,413
$16,766
$20,957
$26,197
$32,746
$40,932
$51,165
$63,957
$79,946
Expenditures
Month 1
Month 2
Month 3
Month 4
Month 5
Month 6
Month 7
Month 8
$23,138
$23,760
$23,760
$23,760
$23,760
$23,760
$23,760
$23,760
$23,760
$23,760
$23,760
$23,760
$2,614
$3,462
$4,456
$5,887
$7,678
$9,918
$12,719
$16,223
$20,603
$26,080
$32,928
$41,490
$25,752
$27,222
$28,216
$29,647
$31,438
$33,678
$36,479
$39,983
$44,363
$49,840
$56,688
$65,250
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
$833
$833
$833
$833
$833
$833
$833
$833
$833
$833
$833
$837
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
$99,932 $124,916 $156,144
Expenditures from Operations
Cash Spending
Bill Payments
Subtotal Spent on Operations
Additional Cash Spent
Long-term Liabilities Principal

Repayment
Dividends
Subtotal Cash Spent
Net Cash Flow
Cash Balance
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$26,585
$28,055
$29,049
$30,480
$32,271
$34,511
$37,312
$40,816
$45,196
$50,673
$57,521
$66,087
($13,173) ($11,290)
($8,092)
($4,284)
$475
$6,421
$13,853
$23,141
$34,750
$49,259
$67,394
$90,057
$27,446
$23,163
$23,637
$30,059
$43,912
$67,053 $101,803 $151,062 $218,456 $308,513
$46,827
$35,538
Pro Forma Balance Sheet
Assets
Month 1
Month 2
Month 3
Month 4
Month 5
Month 6
Month 7
Month 8
Month 9
Month 10
Month 11
Month 12
Starting Balances
Current Assets
Cash
$60,000
$46,827
$35,538
$27,446
$23,163
$23,637
$30,059
$43,912
$67,053
$101,803
$151,062
$218,456
$308,513
$11,400
$11,400
$11,400
$11,400
$11,400
$11,400
$11,400
$11,400
$11,400
$11,400
$11,400
$11,400
$11,400
$71,400
$58,227
$46,938
$38,846
$34,563
$35,037
$41,459
$55,312
$78,453
$113,203
$162,462
$229,856
$319,913
$312,810
$312,810
$312,810
$312,810
$312,810
$312,810
$312,810
$312,810
$312,810
$312,810
$312,810
$312,810
$312,810
$0
$3,723
$7,446
$11,169
$14,892
$18,615
$22,338
$26,061
$29,784
$33,507
$37,230
$40,953
$44,676
Total Long-term Assets
$312,810
$309,087
$305,364
$301,641
$297,918
$294,195
$290,472
$286,749
$283,026
$279,303
$275,580
$271,857
$268,134
Total Assets
$384,210
$367,314
$352,302
$340,487
$332,481
$329,232
$331,931
$342,061
$361,479
$392,506
$438,042
$501,713
$588,047
Long-term Assets
Long-term Assets
Accumulated Depreciation
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
$2,500
$3,316
$4,262
$5,634
$7,351
$9,498
$12,183
$15,542
$19,741
$24,992
$31,557
$39,765
$50,026
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
$2,500
$3,316
$4,262
$5,634
$7,351
$9,498
$12,183
$15,542
$19,741
$24,992
$31,557
$39,765
$50,026
$100,000
$99,167
$98,334
$97,501
$96,668
$95,835
$95,002
$94,169
$93,336
$92,503
$91,670
$90,837
$90,000
Total Liabilities
$102,500
$102,483
$102,596
$103,135
$104,019
$105,333
$107,185
$109,711
$113,077
$117,495
$123,227
$130,602
$140,026
Paid-in Capital
$310,171
$310,171
$310,171
$310,171
$310,171
$310,171
$310,171
$310,171
$310,171
$310,171
$310,171
$310,171
$310,171
Retained Earnings
($28,461)
($28,461)
($28,461)
($28,461)
($28,461)
($28,461)
($28,461)
($28,461)
($28,461)
($28,461)
($28,461)
($28,461)
($28,461)
$0
($16,878)
($32,004)
($44,358)
($53,248)
($57,810)
($56,965)
($49,360)
($33,308)
($6,700)
$33,104
$89,401
$166,311
Total Capital
$281,710
$264,832
$249,706
$237,352
$228,462
$223,900
$224,745
$232,350
$248,402
$275,010
$314,814
$371,111
$448,021
Total Liabilities and Capital
$384,210
$367,314
$352,302
$340,487
$332,481
$329,232
$331,931
$342,061
$361,479
$392,506
$438,042
$501,713
$588,047
Net Worth
$281,710
$264,832
$249,706
$237,352
$228,462
$223,900
$224,745
$232,350
$248,402
$275,010
$314,814
$371,111
$448,021
Subtotal Current Liabilities
Earnings
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Wi-Fi Kiosks Business Plan

2. 2.0 Company Summary

3. 3.0 Products and Services

4. 4.0 Market Analysis Summary

5. 5.0 Strategy and Implementation Summary

6. 6.0 Management Summary

7. 7.0 Financial Plan

1.2 Keys to Success

For the following two years our growth objectives includes:

A growth in public Internet terminals placed by 20% each year.

2.1 Company Ownership

2.2 Start-up Summary

Total Start-up Expenses

Other Current Assets

Start-up Expenses to Fund

Start-up Assets to Fund

Total Funding Required

Non-cash Assets from Start-up

Cash Requirements from Start-up

Additional Cash Raised

Cash Balance on Starting Date

Liabilities and Capital

Accounts Payable (Outstanding Bills)

Other Current Liabilities (interest-free)

Mr. Cam Piotr

Mr. Bob Green

Additional Investment Requirement

Total Planned Investment

Loss at Start-up (Start-up Expenses)

Total Capital and Liabilities

Products and Services

3.1 Product and Service Description

2.4GHz Celeron Processor

3.2 Competitive Comparison

3.5 Future Products and Services

4.1 Market Segmentation

4.2 Service Business Analysis

4.2.1 Competition and Buying Patterns

4.3 Target Market Segment Strategy

Strategy and Implementation Summary

Secure Start-up Funding

5.2 Value Proposition

5.3 Competitive Edge

5.4 Marketing Strategy

5.4.1 Pricing Strategy

5.4.2 Promotion Strategy

5.5 Sales Strategy

5.5.1 Sales Forecast

Walk-Up Internet Access

Wireless WiFi Access

Total Unit Sales

Walk-Up Internet Access

Wireless WiFi Access

Walk-Up Internet Access

Wireless WiFi Access

Walk-Up Internet Access

Wireless WiFi Access

Subtotal Direct Cost of Sales

Direct Unit Costs

Direct Cost of Sales

Walk-Up Internet Access

Wireless WiFi Access

6.1 Personnel Plan