JUGUETES EL NIÑO FELIZ

Address
CDMX,
MEXICO
Telephone 552346374
Email t.k.m_maria@hotmail.com

Owner Information
Name Years Experience Credit Rating
SAMANO MENDOZA MARIA LIZETTE 5 Excellent

Performance Results
Financial Ratio Forecasts (3rd Year Industry Comparison) Forecasted Ratio Industry Average
Current Ratio 29190.92 N/A
% Profit Before Taxes/Tangible Net Worth -3.01 N/A
Debt/Worth 0.00 N/A

Financial Analysis Forecast FY1 FY2 FY3

Total Revenue $ 4,000 $ 6,000 $ 8,000
Total Operating Expenses $ 67,260 $ 66,760 $ 66,260
Net Profit After Tax $ -72,900 $ -70,900 $ -68,900
Debt $0 $0 $0
Net Cash Flow $ 429,442 $ 431,514 $ 433,447
Total Liabilities and Capital $ 1,427,045 $ 1,856,212 $ 2,287,379
Net Worth $ 1,429,530 $ 1,860,993 $ 2,294,390

About the Enloop Performance Score (EPS Score)

EPS Score Enloop's Performance Evaluation system provides users with a method to evaluate the likelihood of failure or

290 success for business profiles that have undergone Enloop's business planning process. Based on a
combined analysis of any business plan's EPS Score, Ratio Analysis, Cash Balance, and Net Worth results,
the plan is assigned either a 'Pass' or 'Fail' result.
JUGUETES EL NIÑO FELIZ
CDMX,
MEXICO
552346374

Business Plan
 JUGUETES EL NIÑO FELIZ Business Plan

Table of Contents
Cover 1
Title Page 2
Table of Contents 3
Business Idea 4
Product & Sales 5
Product & Sales Forecast 5
Chart - Product & Sales Forecast 6
Marketing 7
Marketing Forecast 7
Chart - Marketing Forecast 7
Management 8
Personnel 9
Personnel Forecast 9
Chart - Personnel Forecast 9
Financial Forecast 10
Expenses 10
Owners Contributions & Draws 10
Profit & Loss 11
Profit & Loss Forecast 11
Chart - Profit & Loss Forecast 12
Cash Flow 13
Cash Flow Forecast 13
Chart - Cash Flow Forecast 14
Balance Sheet 15
Balance Sheet Forecast 16
Chart - Balance Sheet Forecast 16

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 JUGUETES EL NIÑO FELIZ Business Plan

Business Idea

JUGUETES EL NIÑO FELIZ, formed as a Limited Liability Company, is a two year old company and operates as both service
provider and manufacturer.

The company is owned by:

SAMANO MENDOZA MARIA LIZETTE, who has 5 years of experience in the industry and a credit rating of Excellent.

The primary address of the business is:

CDMX,
MEXICO
552346374
t.k.m_maria@hotmail.com

The starting date of this business plan is August 2017.

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 JUGUETES EL NIÑO FELIZ Business Plan

Product & Sales

The company's Sales forecast is
$ 4,000 in the first year,
$ 6,000 in the second year and
$ 8,000 in the third year with a combined Cost of Goods Sold of
$ 1,000,
$ 1,500 and
$ 2,000. This results in a Gross Profit of
$ 3,000,
$ 4,500 and
$ 6,000.

Product & Sales Forecast Yr.1 Yr.2 Yr.3

CUBO DE ACTIVIDADES
Sales $ 4,000.00 $ 6,000.00 $ 8,000.00
Cost $ 1,000.00 $ 1,500.00 $ 2,000.00
Totals
Total Sales $ 4,000 $ 6,000 $ 8,000
Total Cost $ 1,000 $ 1,500 $ 2,000

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 JUGUETES EL NIÑO FELIZ Business Plan

Chart: Product & Sales Forecast

$ 10,000 Total Sales
Total Cost

$ 7,500

$ 5,000

$ 2,500

$0
Yr.1 Yr.2 Yr.3

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 JUGUETES EL NIÑO FELIZ Business Plan

Marketing
JUGUETES EL NIÑO FELIZ is expecting to spend a total of
$ 1,500 on marketing in the first year,
$ 1,000 in the second year and
$ 500 in the third year. The company plans to spend an average of
20.14% of its sales revenue on marketing expenses.

Marketing Forecast Yr.1 Yr.2 Yr.3

Expenses
Internet Advertising $ 1,500 $ 1,000 $ 500
Totals
Total Expenses $ 1,500 $ 1,000 $ 500

Chart: Marketing Forecast

$ 2,000 Total Expenses

$ 1,500

$ 1,000

$ 500

$0
Yr.1 Yr.2 Yr.3

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 JUGUETES EL NIÑO FELIZ Business Plan

Management
La administración de la compañía incluye a las siguientes personas:

JUGUETERÍA EL NIÑO FELIZ

,
SECTOR

El comercio al por menor de juguetes, se dedica básicamente a la comercialización de juguetes clásicos a los que se le
han incorporado otros productos como ordenadores y accesorios, electrónica, papelería, CD, libros, etc. siendo la venta
de artículos de librería/papelería, con mucho, la actividad complementaria a la venta de juguetes más difundida. De este
modo, las ventas se reparten aproximadamente un 50% de juguetes clásicos y el otro 50% al resto de productos. Por
este motivo, las empresas del sector han incorporado a su oferta todo tipo de juguetes que pueda contribuir, de uno u
otro modo, al desarrollo del niño/a y que le aporten diversidad de experiencias para divertirse, aprender y desarrollar
plenamente su personalidad. Respecto a la forma de operar, existe en este sector multitud de comercios o formatos
diversos dedicados a la venta de juguetes y juegos. El emprendedor deberá elegir bien en el que desea especializarse,
previo estudio del mercado para descubrir un hueco de demanda no atendida.

JUAN ANGEL MARTINEZ

,
VENTAS

ENCARGADO DE LAS VENTAS EN EL ESTABLECIMIENTO

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 JUGUETES EL NIÑO FELIZ Business Plan

Personnel
JUGUETES EL NIÑO FELIZ is projecting a total payroll expense of
$ 48,000 in the first year,
$ 48,000 in the second year and
$ 48,000 in the third year. The percentage of payroll taxes and benefits for all payroll positions averages
5%. Across the board,
10% of all employee's time is spent on Direct Labor.

The company is projecting average sales per employee of

$ 6,000.

Personnel Forecast Yr.1 Yr.2 Yr.3

Salaries
ALMACEN $ 48,000 $ 48,000 $ 48,000
Totals
Total Salaries $ 48,000 $ 48,000 $ 48,000

Chart: Personnel Forecast

$ 100,000 Total Salaries

$ 75,000

$ 50,000

$ 25,000

$0
Yr.1 Yr.2 Yr.3

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 JUGUETES EL NIÑO FELIZ Business Plan

Financial Forecast

The company has a starting cash balance of $ 1,000,000. The owners plan to contribute $ 1,500,000 in capital funding and
take out $ 0 in draws.

Accounts Payables are set to 30 days, while Accounts Receivables are set to 15 days. The company is forecasting that 20%
of their total sales will be on credit.

Additionally, the company is forecasting $ 72,000 in Total Expenses for the first three years of operations.

All forecasts in this business plan utilize Accrual Basis accounting.

Expenses Year 1 Year 2 Year 3

Property $ 24,000 $ 24,000 $ 24,000

Owners Contributions & Draws Yr.1 Yr.2 Yr.3

Contributions $ 500,000 $ 500,000 $ 500,000
Draws $0 $0 $0

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 JUGUETES EL NIÑO FELIZ Business Plan

Profit & Loss

JUGUETES EL NIÑO FELIZ is forecasting Gross Profit for the first year of operations at $ -5,640, increasing to $ -4,140 in the
second year and increasing to $ -2,640 in the third year.

The average Gross Margin is -81%.

The company is forecasting Operating Expenses, including payroll, of $ 67,260 in the first year, $ 66,760 in the second year
and $ 66,260 in the third year.

Net Profit After Taxes is projected at $ -72,900 based on an expected income tax of $ 0 in the first year, $ -70,900 in the
second year based on an expected income tax of $ 0 and $ -68,900 in the third year based on an expected income tax of $ 0.
The owners plan to take a draw or dividend of $ 0 in the first year, $ 0 in the second year and $ 0 in the third year. The
company is forecasting Retained Earnings of $ -72,900 in the first year, $ -70,900 in the second year and $ -68,900 in the
third year.

Profit & Loss Forecast Yr.1 Yr.2 Yr.3

Revenue
Sales $ 4,000 $ 6,000 $ 8,000
Other Income $0 $0 $0
COGS $ 9,640 $ 10,140 $ 10,640
Gross Profit $ -5,640 $ -4,140 $ -2,640
Payroll Expenses
Salaries $ 43,200 $ 43,200 $ 43,200
Payroll Taxes and Benefits $ 2,160 $ 2,160 $ 2,160
Operating Expenses
Depreciation $0 $0 $0
Interest Expense $0 $0 $0
Marketing $ 1,500 $ 1,000 $ 500
Property $ 20,400 $ 20,400 $ 20,400
Totals
Total Operating Expenses $ 67,260 $ 66,760 $ 66,260
Earnings before Taxes $ -72,900 $ -70,900 $ -68,900
Income Taxes $0 $0 $0
Owners Draws/Dividends $0 $0 $0
Retained earnings $ -72,900 $ -70,900 $ -68,900

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 JUGUETES EL NIÑO FELIZ Business Plan

Chart: Profit & Loss Forecast

$ -67,500 Retained earnings

$ -69,000

$ -70,500

$ -72,000

$ -73,500
Yr.1 Yr.2 Yr.3

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 JUGUETES EL NIÑO FELIZ Business Plan

Cash Flow

The owners have invested a total of $ 1,500,000 and have or are seeking loans totaling $ 0.
JUGUETES EL NIÑO FELIZ is forecasting Net Cash Flow for the first year of operations at $ 429,442, increasing to $
431,514 in the second year and increasing to $ 433,447 in the third year.

The Ending Cash Balance for the first year of operations is projected at $ 1,429,442, increasing to $ 1,860,956 in the second
year and increasing to $ 2,294,403 in the third year.

Cash Flow Forecast Yr.1 Yr.2 Yr.3

Cash In
Sales $ 3,967 $ 5,984 $ 7,984
Other Income $0 $0 $0
Loans Requiring Payback $0 $0 $0
Investments $ 500,000 $ 500,000 $ 500,000
Total Cash In $ 503,967 $ 505,984 $ 507,984
Cash Out
COGS $ 4,442 $ 5,299 $ 5,799
Other Expenses $ 22,082 $ 23,601 $ 23,101
Payroll $ 48,000 $ 48,000 $ 48,000
Cash Paid for Taxes $0 $ -2,430 $ -2,363
Cash Paid for Fixed Assets $0 $0 $0
Loan Principal Payments $0 $0 $0
Loan Interest Payments $0 $0 $0
Owners Draws and Dividends $0 $0 $0
Changes in Other Assets $0 $0 $0
Total Cash Out $ 74,525 $ 74,470 $ 74,537
Net and Balance
Starting Cash Balance $ 1,000,000 $ 1,429,442 $ 1,860,956
Net Cash Flow $ 429,442 $ 431,514 $ 433,447
Ending Cash Balance $ 1,429,442 $ 1,860,956 $ 2,294,403

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 JUGUETES EL NIÑO FELIZ Business Plan

Chart: Cash Flow Forecast

$ 2,400,… Ending Cash Balance

$ 2,100,…

$ 1,800,…

$ 1,500,…

$ 1,200,…
Yr.1 Yr.2 Yr.3

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 JUGUETES EL NIÑO FELIZ Business Plan

Balance Sheet

JUGUETES EL NIÑO FELIZ is forecasting Current Assets for the first year of operations at $ 1,429,475, increasing to $
1,861,005 in the second year and increasing to $ 2,294,469 in the third year.

Additionally, the company is forecasting Fixed Assets for the first year operations at $ 0, remaining the same at $ 0 in the
second and third year.

Current Liabilities for the first year of operations is forecasted at $ -55, increasing to $ 12 in the second year and increasing to
$ 79 in the third year.

Long Term Liabilities for the first year of operations is projected at $ 0, remaining the same at $ 0 in the second and third year.

Capital for the first year of operations is forecasted at $ 1,427,100, increasing to $ 1,856,200 in the second year and
increasing to $ 2,287,300 in the third year.

The company's Total Liabilities and Capital for the first year of operations is $1,427,045, increasing to $ 1,856,212 in the
second year and increasing to $ 2,287,379 in the third year.

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 JUGUETES EL NIÑO FELIZ Business Plan

Balance Sheet Forecast Yr.1 Yr.2 Yr.3

Current Assets
Cash $ 1,429,442 $ 1,860,956 $ 2,294,403
Accounts Receivable $ 33 $ 49 $ 66
Inventory $0 $0 $0
Total Current Assets $ 1,429,475 $ 1,861,005 $ 2,294,469
Fixed Assets
Fixed Assets $0 $0 $0
Less Accumulated Depreciation $0 $0 $0
Net Fixed Assets $0 $0 $0
Other Assets
Other Assets $0 $0 $0
Current Liabilities
Accounts Payable $ -55 $ 12 $ 79
Deferred Revenue $0 $0 $0
Short Term Debt $0 $0 $0
Total Current Liabilities $ -55 $ 12 $ 79
Long Term Liabilities
Long-Term Loans $0 $0 $0
Total Capital $ 1,427,100 $ 1,856,200 $ 2,287,300
Totals
Total Assets $ 1,429,475 $ 1,861,005 $ 2,294,469
Total Liabilities and Capital $ 1,427,045 $ 1,856,212 $ 2,287,379

Chart: Balance Sheet Forecast

$ 2,400,… Total Assets
Total Liab. and Cap.

$ 2,100,…

$ 1,800,…

$ 1,500,…

$ 1,200,…
Yr.1 Yr.2 Yr.3

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