SECTION V – OPERATING PLAN A. Product Development 1. Start with a limited menu of popular foods and then add new items to the menu every three months. 2. Starting menu: i. Manakeesh--The pizza of the Arab world, manakeesh is a round bread sprinkled with cheese, ground meat & herbs (made on site) ii. Hummus & Pita Bread (Hummus can be pre-made) iii. Kabobs (chicken, beef or lamb)(made on site) iv. Falafel (made on site) v. Dolma (peppers stuffed with rice and vegetables) (made on site) vi. Tabouleh (chopped salad)(made on site) vii. Baklava (pre-made) B. Facility: 1. The mobile truck will need vending windows, lined walls and floors, electricity, hot running water, grilling/cooking, refrigeration, and a retail payment system. A new mobile food truck runs around $100,000, especially if food is going to be prepared in the truck and is not prepackaged. A typical food truck needs the following (depending on what is being made): Kitchen includes: · Water system 40 gallon · Drain tank · Separate coffee water tank · Electric panel box w/breakers · Recepticals through truck · 48″ flat grill · 24″ BBQ grill · steam table · Two basket deep fryer · coffer maker · Large serving window · Outside serving counter · generator 2. A used truck might be a good option. See example below of one for sale: This 2008 GMC Diesel has less then 50K orig miles on it. Cost, $55,00. It has: Grille Steam Table 2 Frig freezer Water system Elect System New Owen Generator two serving windows + back OF course, about another $5,000 would be needed to repaint and customize this food truck. C. Product Creation and Delivery 1. Some of the product can be pre-made like baklava, a Middle Eastern pastry 2. Hummus can be pre-made and refrigerated. 3. Other foods will be made by order, See menu above. 4. The food will be delivered based on location. The locations will be strategically chosen based on target customer information (close to campus or events). D. Maintenance and support. Mobile Cuisine Magazine provides the following food truck maintenance tips: · Test and re-test your tires. Since tire pressure changes pretty dramatically when temps drop, you should check the pressure first thing in the morning. Properly inflated tires help with weight distribution and reduce risk of blowouts at high speeds. · Change fuel filter. · Test your battery. Ensure that it’s secured and that connections are tight. Replace it after 72 months. · Check the windshield for cracks and pitting. As temperatures increase, stress on the glass can increase, leading to crack propagation. · Replace your wiper blades. The blades are your best friend during a winter storm. · Check exhaust systems to ensure that they are free of leaks. · Check and refill antifreeze, transmission fluid, power steering fluid, and brake fluids. · Check all belts and hoses. · Prepare your emergency kit and restock from the previous winter. Don’t forget road flares, fire extinguisher, reflective triangles, first aid kit, wa.

1. SECTION V – OPERATING PLAN
A. Product Development
1. Start with a limited menu of popular foods and then add new
items to the menu every three months.
2. Starting menu:
i. Manakeesh--The pizza of the Arab world, manakeesh is a
round bread sprinkled with cheese, ground meat & herbs (made
on site)
ii. Hummus & Pita Bread (Hummus can be pre-made)
iii. Kabobs (chicken, beef or lamb)(made on site)
iv. Falafel (made on site)
v. Dolma (peppers stuffed with rice and vegetables) (made on
site)
vi. Tabouleh (chopped salad)(made on site)
vii. Baklava (pre-made)
B. Facility:
1. The mobile truck will need vending windows, lined walls and
floors, electricity, hot running water, grilling/cooking,
refrigeration, and a retail payment system. A new mobile food
truck runs around $100,000, especially if food is going to be
prepared in the truck and is not prepackaged.
A typical food truck needs the following (depending on what is
being made):
Kitchen includes:
· Water system 40 gallon
· Drain tank
· Separate coffee water tank
· Electric panel box w/breakers
· Recepticals through truck
· 48″ flat grill
· 24″ BBQ grill
· steam table
· Two basket deep fryer
· coffer maker

2. · Large serving window
· Outside serving counter
· generator
2. A used truck might be a good option. See example below of
one for sale:
This 2008 GMC Diesel has less then 50K orig miles on it. Cost,
$55,00. It has:
Grille
Steam Table
2 Frig
freezer
Water system
Elect System
New Owen Generator
two serving windows + back
OF course, about another $5,000 would be needed to repaint and
customize this food truck.
C. Product Creation and Delivery
1. Some of the product can be pre-made like baklava, a Middle
Eastern pastry
2. Hummus can be pre-made and refrigerated.
3. Other foods will be made by order, See menu above.
4. The food will be delivered based on location. The locations
will be strategically chosen based on target customer
information (close to campus or events).
D. Maintenance and support.
Mobile Cuisine Magazine provides the following food truck
maintenance tips:
· Test and re-test your tires. Since tire pressure changes pretty

3. dramatically when temps drop, you should check the pressure
first thing in the morning. Properly inflated tires help with
weight distribution and reduce risk of blowouts at high speeds.
· Change fuel filter.
· Test your battery. Ensure that it’s secured and that
connections are tight. Replace it after 72 months.
· Check the windshield for cracks and pitting. As temperatures
increase, stress on the glass can increase, leading to crack
propagation.
· Replace your wiper blades. The blades are your best friend
during a winter storm.
· Check exhaust systems to ensure that they are free of leaks.
· Check and refill antifreeze, transmission fluid, power steering
fluid, and brake fluids.
· Check all belts and hoses.
· Prepare your emergency kit and restock from the previous
winter. Don’t forget road flares, fire extinguisher, reflective
triangles, first aid kit, water, solar blanket, and jumper cables
· Adhere to all recommended maintenance schedules.
(http://mobile-cuisine.com/under-the-hood/10-fall-food-truck-
maintenance-tips).
Business Plan Outline:
Section II.
A. The Company
a. Arabian Delights Mobile Foods
B. The Industry
a. Mobile foods
i. Industry facts
ii. National trends
iii. Local trends
C. The Product:
a. Arab Fast food + Coffee (Turkish and Arabic)
i. Manakeesh--The pizza of the Arab world, manakeesh is a
round bread sprinkled with cheese, ground meat & herbs

4. ii. Hummus & Pita Bread
iii. Kabobs (chicken, beef or lamb)
iv. Falafel
v. Dolma (peppers stuffed with rice and vegetables)
vi. Tabouleh (chopped salad)
vii. Shish Tawook (garlic chicken kabob)
viii. Knafeh (Arab cheese cake)
D. Growth Plan:
a. We will use the S.M.A.R.T. APPROACH:
Section III:
A. Market Size and Trends
a. Cheney demographics
b. EWU demographics
B. Target Customers/Market
a. EWU students
b. Arab students and families
c. Local residents who like ethnic foods
C. Competition
a. Mexican food
b. Chinese
MainInstructionsBudgetPlanner13a- Five-Year Forcasting
ModelPRIMARY DRIVER PAGEInstructionsUSE &
AGREEMENTCompany NameArabian Delights
CompanyPrimary BusinessEntrepreneurial
EnterpriseContentsWorksheet ListingMain Entry PageMaster
BudgetFixed administrative and products costs, basic
assumptions, three years in detail, years 4 & 5
progressionCapital BudgetCapBudgetFixed assets and
intellectual property over 5 yearsSales/ProductsRevenue/ Cost
AssumptionsProduct definitions, sales pricing, direct product
costs, labor componentWorking CapitalDefine cash flow
assumptions related to product sales and
productionAdministrativeAdmin, Admin2,

5. Admin3Administrative Salaries, Marketing, Promotion & Sales
Plan, R&D, Custom SG&A for three yearsFinancingFinc1,
Finc2, Finc345Defining initial capital, borrowing needs over
three yearsReportingMaster1, Master2, Master3, FinSum1,
BalSheetProjected financials, 3 years of detail, 2 five year
summariesGraphicsValuationTopical indexHistorical
FinancialsTBABalance Sheets, Income Statements, Changes in
Equity Past Two YearsSeed CapitalTBASeed, Angel,Venture,
Exit, Bootstrapping, Dividend Structure, Capital Structure
Entering your company name here will add it to each worksheet
and report page.
You will use this page to transfer to the various worksheet
pages and print the results. You may also transfer to the
indivdual worksheets by clicking on the page description below.
Please read the USE & AGREEMENT before starting.
The recipient of this product, BUDGETPLANNER14
understands that this product is the intellectual property of M.
David Gorton, [email protected] The recipient has permission
to use this product for educational, and individual use but
agrees not to use the product for commercial purposes without
the express written consent of the author. The user of this
product assumes all risks of using this information and holds
the author of this product harmeless for representations using
this product or errors of use or errors in this product. It is also
assumed that the user of this product has a basic working
knowledge of accounting, finance, general business terminology
and related issues.
BUDGEPLANNER, Copyright 2001 - 2015, M. David Gorton;
all rights reserved.
CapBudget – Sets out your capital purchasing for the next 5
years. Fill in data as needed in the year you expect the asset to
be acquired. The sheet will calculate the depreciation on a
straight-line basis and inserts it where needed.
Instructions BudgetPlanner13a

6. BudgetPlanner13a is an Excel spreadsheet
[BudgetPlanner13a.exe] designed to give you five years of
financial projections for your organization. The first three
years are prepared with monthly detail. The latter two years are
more general. A certain amount of data is already loaded for
XYZ Company for illustrative and testing purposes. You will
need to customize the information to your own organization’s
needs. Cells shaded in blue throughout the spreadsheet, require
changes in the data. Other cells such as those that are shaded in
yellow or contain a formula should not be changed. It is
assumed that the user has a basic knowledge of both spreadsheet
operations, finance and accounting. The user should also
remember to keep the original copy of the spreadsheet intact
and back up work as the project progresses.
Getting Started – When you open the spreadsheet you will be in
the MasterBudget page (there are over 15 linked pages in
support). MasterBudget is the main driver page for your
assumptions. You will need to fill in the “per month” columns
and “inflation” numbers on this page based on your research.
The amounts shaded in yellow come from other supporting
pages.
Master1 – This is the detailed monthly operating and cashflow
report for year 1, based upon all of your other input (this page
does not require any input).
Master2 – This is the detailed monthly operating and cashflow
report for year 2, based upon all of your other input (this page
does not require any input).
Master3 – This is the detailed monthly operating and cashflow
report for year 3, based upon all of your other input (this page
does not require any input).
FinSum1 - This worksheet gives you a summery of the projected
income statements and cash flows, with performance indicators
(this page does not require any input).
BalSheet – Gives a five year forecast for the balance sheet

7. consistent with all other input data (this page does not require
any input).
Admin1 – Provides salary and employee information necessary
to complete payroll for year 1. Allows for an advertising and
promotion strategy. Part of the administrative salaries can be
allocated to production as well. This sheet also allows for the
input of R&D costs on a custom basis and up to four lines of
custom SG&A. The titling for these accounts is input in
MasterBudget.
Admin2 – Requires same data as Admin1 for year 2.
Admin3 – Requires same data as Admin1 for year 3.
Financing1 – Sets your first year capital injection and allows
two long-term loans. Calculates loan payments, and amortizes
the loans. Insert the owners’ contribution and the loans, annual
interest rates and duration in months. The spreadsheet will
calculate a level payment, determine interest and the necessary
cash flows.
Financing2 – Continues on through year 2 from Financing1. (If
there are no new loans, this page does not require any input).
Financing345 - Continues on through years 3,4 & 5 from
Financing1. (If there are no new loans, this page does not
require any input
The Product Assumption Pages, workshees allow you to create a
custom revenue patterns, cash flows and product costs for up to
four distinct product groups over a 3 year period. Product
pricing and direct cost data is entered on Product1, Product2 &
Product3.
MasterBudgetArabian Delights CompanyMaster Budget
Assumptions - DriversGENERAL
INSTRUCTIONSPerYear1PerYear2PerYear3InflateYear4Year5
MonthMonthMonthSales$ 113,110$ 119,060$
119,06010%130,965144,062COGSProduct
Costs39,58841,67141,67145,83850,422Labor & Benefits- 0- 0-
0- 0- 0- 0- 0- 0- 0- 0- 05%- 0- 0- 0- 0- 0- 0- 0- 05%- 0- 0- 0- 0-
0- 0- 0- 05%- 0- 0- 0- 0- 05%- 0- 0- 0- 0- 05%- 0- 0- 0- 0- 05%-
0- 0COGS39,58841,67141,67145,83850,422Gross

8. Profit73,52177,38977,38985,12893,640SG&ASalary36,36038,4
0042,2405%44,35246,570PR Taxes &
Benefits4,5454,8005,2805,5445,821Advertising & Promotion-
0- 0- 05%- 0- 0Phone &
Telecommunications1001,2001001,2001001,2005%1,2601,323P
ostage5605605605%6366Depreciation5606,7145606,7145606,71
46,7146,714Rent1001,2001001,2001001,2001,2001,200Insuranc
e5060050600506005%630662Utilities8009,6008009,6008009,60
05%10,08010,584Office
Supplies1518015180151805%189198Professional
Fees5060050600506005%630662State
Taxes2.00%2,2622,3812,3812,6192,881Misc.506005060050600
5%630662Travel5060050600506005%630662Interest1,7851,583
1,179751297R&D Expenses- 0- 0- 05%- 0- 0Bad Debts- 0- 0- 0-
0- 0- 0- 0- 05%- 0- 0Legal1,000- 0- 05%- 0- 0Permits1,000- 0-
05%- 0- 0- 0- 0- 05%- 0- 0Amort Intangibles- 0- 0- 0- 0- 0- 0-
0- 068,30668,51872,43575,29378,301Operating
Income5,2158,8714,9549,83515,339Income Taxes0.0%- 0- 0- 0-
0- 0Net Income5,2158,8714,9549,83515,339Other:Deposits
You may leave as is or insert actual year of forecast.
You may leave as is or insert actual year of forecast.
You may leave as is or insert actual year of forecast.
You may leave as is or insert actual year of forecast.
You may leave as is or insert actual year of forecast.
For forecast years 4 and 5 you will choose general growth (or
declining) percentage rates in this column.
You may choose a custom title for these fixed monthly
production costs.
You may choose a custom title for these fixed monthly
production costs.
You may choose a custom title for these fixed monthly
production costs.
You may choose a custom title for these fixed monthly
production costs.
You may choose a custom title for these fixed monthly
production costs.

9. You may choose a custom title for these fixed monthly
production costs.
For forecast years 4 and 5 you will choose general growth (or
declining) percentages.
For forecast years 4 and 5 you will choose general growth (or
declining) percentages.
For forecast years 4 and 5 you will choose general growth (or
declining) percentages.
For forecast years 4 and 5 you will choose general growth (or
declining) percentages.
For forecast years 4 and 5 you will choose general growth (or
declining) percentages.
For forecast years 4 and 5 you will choose general growth (or
declining) percentages.
For forecast years 4 and 5 you will choose general growth (or
declining) percentages.
For forecast years 4 and 5 you will choose general growth (or
declining) percentages.
For forecast years 4 and 5 you will choose general growth (or
declining) percentages.
For forecast years 4 and 5 you will choose general growth (or
declining) percentages.
For forecast years 4 and 5 you will choose general growth (or
declining) percentages.
For forecast years 4 and 5 you will choose general growth (or
declining) percentages.
For forecast years 4 and 5 you will choose general growth (or
declining) percentages.
For forecast years 4 and 5 you will choose general growth (or
declining) percentages.
For forecast years 4 and 5 you will choose general growth (or
declining) percentages.
For forecast years 4 and 5 you will choose general growth (or
declining) percentages.
For forecast years 4 and 5 you will choose general growth (or
declining) percentages.

10. For forecast years 4 and 5 you will choose general growth (or
declining) percentages.
For forecast years 4 and 5 you will choose general growth (or
declining) percentages.
For forecast years 4 and 5 you will choose general growth (or
declining) percentages.
For forecast years 4 and 5 you will choose general growth (or
declining) percentages.
You may choose a custom title for these custom SG&A
expenses. Enter data in Admin1,Admin2,Admin3
You may choose a custom title for these custom SG&A
expenses. Enter data in Admin1,Admin2,Admin3
You may choose a custom title for these custom SG&A
expenses. Enter data in Admin1,Admin2,Admin3
You may choose a custom title for these custom SG&A
expenses. Enter data in Admin1,Admin2,Admin3
Choose an estimated tax rate based on a % of sales.
Choose an estimated federal and state income corporate tax rate.
SUB-S Corp., Partnerships and Sole Proprietors enter "0".
Enter line item information to create five years of income
statements. This also drives cash flow projections. You may
only enter information in the blue cells. The remainng
information comes from other worksheets.
Enter flat montly amounts in the blue cells in this column.
Enter flat montly amounts in the blue cells in this column.
Enter flat montly amounts in the blue cells in this column.
For forecast years 4 and 5 you will choose general growth (or
declining) percentages.
BalSheetArabian Delights CompanyPROJECTED BALANCE
SHEETSYear1Year2Year3Year4Year5ASSETSCash4,77113,819
18,54627,72741,958Accounts Receivable- 0Inventory- 0Other
Current AssetsCurrent
Assets4,77113,81918,54627,72741,958PP&E46,50046,50046,50
046,50046,500Accum.
Depreciation(6,714)(13,429)(20,143)(26,857)(33,571)Intangible
s- 0- 0- 0- 0- 0Accum. Amortization- 0- 0- 0- 0- 0Other Assets-

11. 0- 0- 0- 0- 0Total
Assets44,55746,89044,90347,37054,886LIABILITIESPayables-
0- 0- 0- 0- 0Accruals- 0Taxes- 0Credit Line- 0Current Portion
LTD- 0Current Liabilities- 0- 0- 0- 0- 0Long Term
Debt29,34222,80515,8648,496673Other LiabililitiesTotal
Liabilities29,34222,80515,8648,496673EQUITYCommon
Equity10,00010,00010,00010,00010,000Angel/Venture
EquityRetained Earnings5,21514,08519,03928,87344,213Total
Equity15,21524,08529,03938,87354,213Total Liabilities &
Equity44,55746,89044,90347,37054,886
Fin Sum1Arabian Delights CompanyPROJECTED FINANCIAL
STATEMENTSYear1Year2Year3Year4Year5Income
StatementSales/Units13,30714,00714,00715,40816,948-
0Sales113,110119,060119,060130,965144,062Product
CostsProduct39,58841,67141,67145,83850,422Labor &
Benefits- 0- 0- 0- 0- 00- 0- 0- 0- 0- 00- 0- 0- 0- 0- 00- 0- 0- 0-
0- 00- 0- 0- 0- 0- 00- 0- 0- 0- 0- 00- 0- 0- 0- 0-
0COGS39,58841,67141,67145,83850,422GP73,52177,38977,38
985,12893,640SG&ASalary &
Benefits36,36038,40042,24044,35246,570PR Taxes &
Benefits4,5454,8005,2805,5445,821Advertising & Promo.- 0- 0-
0- 0- 0Phone &
Telecommunications1,2001,2001,2001,2601,323Postage6060606
366Depreciation6,7146,7146,7146,7146,714Rent1,2001,2001,20
01,2001,200Insurance600600600630662Utilities9,6009,6009,60
010,08010,584Office Supplies180180180189198Professional
Fees600600600630662State
Taxes2,2622,3812,3812,6192,881Interest1,7851,5831,17975129
7Misc.600600600630662Travel600600600630662Bad Debts- 0-
0- 0- 0- 0R&D Expenses- 0- 0- 0- 0- 00- 0- 0- 0- 0-
0Legal1,000- 0- 0- 0- 0Permits1,000- 0- 0- 0- 00- 0- 0- 0- 0-
0Amort Intangibles- 0- 0- 0- 0- 0Administrative
Costs68,30668,51872,43575,29378,301Operating
Income5,2158,8714,9549,83515,339Income Taxes- 0- 0- 0- 0-
0Projected Net Income5,2158,8714,9549,83515,339Cash
FlowBeginning Cash- 04,77113,81918,54627,727Projected Net

12. Income5,2158,8714,9549,83515,339Add Back
Depr./Amort.6,7146,7146,7146,7146,714Capital
Injection10,000- 0- 0- 0- 0Debt35,000- 0Fixed Assets(46,500)-
0- 0- 0- 0Working Capital- 0- 0- 0Deposits- 0- 0- 0- 0-
0Organization Costs- 0- 0- 0- 0- 0Debt
Service(5,658)(6,537)(6,940)(7,368)(7,823)Net Cash
Flow4,7719,0484,7289,18014,231Ending
Cash4,77113,81918,54627,72741,958PerformanceGross Profit
Margin%65.0%65.0%65.0%65.0%65.0%Admin/Sales60.4%57.5
%60.8%57.5%54.4%Operating
Inc./Sales4.6%7.5%4.2%7.5%10.6%Average Marketing
Cost/Sale$ - 0$ - 0$ - 0$ - 0$ - 0
Master1Arabian Delights CompanyMaster Budget by Month
Year1Month123456789101112Total%Sales/Units9009339661,00
01,1801,1901,3001,3001,2861,1861,0661,00013,307Sales7,6507
,9318,2118,50010,03010,11511,05011,05010,93110,0819,0618,
500113,110100.0%Product
CostsProduct2,6772,7762,8742,9753,5103,5403,8673,8673,8263
,5283,1712,97539,58835.0%Labor & Benefits- 0- 0- 0- 0- 0- 0-
0- 0- 0- 0- 0- 0- 00.0%0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
00.0%0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 00.0%0- 0- 0- 0- 0- 0-
0- 0- 0- 0- 0- 0- 0- 00.0%0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
00.0%0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 00.0%0- 0- 0- 0- 0- 0-
0- 0- 0- 0- 0- 0- 0-
00.0%COGS2,6772,7762,8742,9753,5103,5403,8673,8673,8263,
5283,1712,97539,58835.0%GP4,9735,1555,3375,5256,5206,575
7,1837,1837,1056,5535,8905,52573,52165.0%AdministrationSal
ary &
Benefits3,0303,0303,0303,0303,0303,0303,0303,0303,0303,030
3,0303,03036,36032.1%PR Taxes &
Benefits3793793793793793793793793793793793794,5454.0%A
dvertising & Promo.- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
00.0%Phone &
Telecommunications100100100100100100100100100100100100
1,2001.1%Postage555555555555600.1%Depreciation560560560
5605605605605605605605605606,7145.9%Rent1001001001001

13. 001001001001001001001001,2001.1%Insurance5050505050505
050505050506000.5%Utilities8008008008008008008008008008
008008009,6008.5%Office
Supplies1515151515151515151515151800.2%Professional
Fees5050505050505050505050506000.5%State
Taxes1531591641702012022212212192021811702,2622.0%Inte
rest-
01751721701671651621601571551521491,7851.6%Misc.50505
05050505050505050506000.5%Travel505050505050505050505
0506000.5%Bad Debts- 00.0%R&D Expenses- 0- 0- 0- 0- 0- 0-
0- 0- 0- 0- 0- 0- 00.0%0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
00.0%Legal1,000- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
01,0000.9%Permits1,000- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
01,0000.9%0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 00.0%Amort
Intangibles- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
00.0%Administrative
Costs7,3415,5225,5255,5285,5565,5555,5725,5695,5645,5445,5
215,50868,30660.4%Operating
Income(2,369)(367)(188)(3)9631,0191,6111,6131,5411,0083681
75,2154.6%Income Taxes- 0- 0Projected Net
Income(2,369)(367)(188)(3)9631,0191,6111,6131,5411,0083681
75,215Cash FlowBeginning Cash-
0(3,309)(3,618)(3,751)(3,701)(2,688)(1,621)351,6913,2734,318
4,721- 0Operating
Income(2,369)(367)(188)(3)9631,0191,6111,6131,5411,0083681
75,215Add Back
Depr./Amort.5605605605605605605605605605605605606,714C
apital10,000- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
010,000Debt35,00035,000Fixed Assets(46,500)- 0- 0- 0- 0- 0-
0- 0- 0- 0- 0- 0(46,500)Working Capital- 0Deposits- 0-
0Intangibles- 0- 0Debt Service-
0(502)(504)(507)(509)(512)(514)(517)(519)(522)(525)(527)(5,6
58)Net Cash
Flow(3,309)(309)(132)501,0141,0671,6561,6561,5811,0464035
04,771Ending
Cash(3,309)(3,618)(3,751)(3,701)(2,688)(1,621)351,6913,2734,

14. 3184,7214,7714,771
Master2Arabian Delights CompanyMaster Budget by Month
Year2Month123456789101112Total%Sales/Units1,0001,0331,0
661,1001,1801,2901,4001,4001,2861,1861,0661,00014,007Sales
8,5008,7819,0619,35010,03010,96511,90011,90010,93110,0819
,0618,500119,060100.0%Product
CostsProduct2,9753,0733,1713,2723,5103,8384,1654,1653,8263
,5283,1712,97541,67135.0%Labor & Benefits- 0- 0- 0- 0- 0- 0-
0- 0- 0- 0- 0- 0- 00.0%0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
00.0%0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 00.0%0- 0- 0- 0- 0- 0-
0- 0- 0- 0- 0- 0- 0- 00.0%0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
00.0%0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 00.0%0- 0- 0- 0- 0- 0-
0- 0- 0- 0- 0- 0- 0-
00.0%COGS2,9753,0733,1713,2723,5103,8384,1654,1653,8263,
5283,1712,97541,67135.0%GP5,5255,7075,8906,0786,5207,127
7,7357,7357,1056,5535,8905,52577,38965.0%AdministrationSal
ary &
Benefits3,2003,2003,2003,2003,2003,2003,2003,2003,2003,200
3,2003,20038,40032.3%PR Taxes &
Benefits4004004004004004004004004004004004004,8004.0%A
dvertising & Promo.- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
00.0%Phone &
Telecommunications100100100100100100100100100100100100
1,2001.0%Postage555555555555600.1%Depreciation560560560
5605605605605605605605605606,7145.6%Rent1001001001001
001001001001001001001001,2001.0%Insurance5050505050505
050505050506000.5%Utilities8008008008008008008008008008
008008009,6008.1%Office
Supplies1515151515151515151515151800.2%Professional
Fees5050505050505050505050506000.5%State
Taxes1701761811872012192382382192021811702,3812.0%Inte
rest1471441411391361331311281251221201171,5831.3%Misc.
5050505050505050505050506000.5%Travel5050505050505050
505050506000.5%Bad Debts- 00.0%R&D Expenses- 0- 0- 0- 0-
0- 0- 0- 0- 0- 0- 0- 0- 00.0%0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
00.0%Legal- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 00.0%Permits- 0-

15. 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 00.0%0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
0- 0- 0- 00.0%Amort Intangibles- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
0- 00.0%Administrative
Costs5,6965,6995,7025,7055,7165,7325,7485,7455,7235,7045,6
805,66668,51857.5%Operating
Income(171)81883728031,3951,9871,9901,382849209(141)8,87
17.5%Income Taxes- 0- 0Projected Net
Income(171)81883728031,3951,9871,9901,382849209(141)8,87
1Cash FlowBeginning
Cash4,7714,6294,6644,8765,2706,0927,5039,50411,50412,8941
3,74813,9604,771Operating
Income(171)81883728031,3951,9871,9901,382849209(141)8,87
1Add Back
Depr./Amort.5605605605605605605605605605605605606,714C
apital- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0Debt- 0Fixed Assets-
0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0Working Capital- 0Deposits-
0Intangibles- 0Debt
Service(530)(533)(535)(538)(541)(543)(546)(549)(552)(554)(55
7)(560)(6,537)Net Cash
Flow(142)352123948221,4112,0002,0001,390854212(142)9,048
Ending
Cash4,6294,6644,8765,2706,0927,5039,50411,50412,89413,748
13,96013,81913,819
Master3Arabian Delights CompanyMaster Budget by Month
Year3Month123456789101112Total%Sales/Units1,0001,0331,0
661,1001,1801,2901,4001,4001,2861,1861,0661,00014,007Sales
8,5008,7819,0619,35010,03010,96511,90011,90010,93110,0819
,0618,500119,060100.0%Product
CostsProduct2,9753,0733,1713,2723,5103,8384,1654,1653,8263
,5283,1712,97541,67135.0%Labor & Benefits- 0- 0- 0- 0- 0- 0-
0- 0- 0- 0- 0- 0- 00.0%0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
00.0%0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 00.0%0- 0- 0- 0- 0- 0-
0- 0- 0- 0- 0- 0- 0- 00.0%0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
00.0%0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 00.0%0- 0- 0- 0- 0- 0-
0- 0- 0- 0- 0- 0- 0-
00.0%COGS2,9753,0733,1713,2723,5103,8384,1654,1653,8263,

16. 5283,1712,97541,67135.0%GP5,5255,7075,8906,0786,5207,127
7,7357,7357,1056,5535,8905,52577,38965.0%AdministrationSal
ary &
Benefits3,5203,5203,5203,5203,5203,5203,5203,5203,5203,520
3,5203,52042,24035.5%PR Taxes &
Benefits4404404404404404404404404404404404405,2804.4%A
dvertising & Promo.- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
00.0%Phone &
Telecommunications100100100100100100100100100100100100
1,2001.0%Postage555555555555600.1%Depreciation560560560
5605605605605605605605605606,7145.6%Rent1001001001001
001001001001001001001001,2001.0%Insurance5050505050505
050505050506000.5%Utilities8008008008008008008008008008
008008009,6008.1%Office
Supplies1515151515151515151515151800.2%Professional
Fees5050505050505050505050506000.5%State
Taxes1701761811872012192382382192021811702,3812.0%Inte
rest1141111081061031009794918885821,1791.0%Misc.505050
5050505050505050506000.5%Travel5050505050505050505050
506000.5%Bad Debts- 00.0%R&D Expenses- 0- 0- 0- 0- 0- 0- 0-
0- 0- 0- 0- 0- 00.0%0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
00.0%Legal- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 00.0%Permits- 0-
0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 00.0%0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
0- 0- 0- 00.0%Amort Intangibles- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
0- 00.0%Administrative
Costs6,0246,0266,0296,0326,0436,0596,0746,0726,0496,0296,0
065,99272,43560.8%Operating
Income(499)(319)(139)454771,0691,6611,6631,056523(116)(46
7)4,9544.2%Income Taxes- 0- 0Projected Net
Income(499)(319)(139)454771,0691,6611,6631,056523(116)(46
7)4,954Cash FlowBeginning
Cash13,81913,31712,99212,84412,87813,34014,39116,03217,67
218,70219,19619,04813,819Operating
Income(499)(319)(139)454771,0691,6611,6631,056523(116)(46
7)4,954Add Back
Depr./Amort.5605605605605605605605605605605605606,714C

17. apital- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0Debt- 0Fixed Assets-
0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0Working Capital- 0Deposits-
0Intangibles- 0Debt
Service(563)(565)(568)(571)(574)(577)(580)(583)(586)(588)(59
1)(594)(6,940)Net Cash
Flow(502)(325)(148)344621,0511,6401,6401,030494(148)(502)
4,728Ending
Cash13,31712,99212,84412,87813,34014,39116,03217,67218,70
219,19619,04818,54618,546
CapBudgetArabian Delights
CompanyLifeMonthlyDepr.Intangible
CostsYearsExp.Trademark/PatentPatents- 0- 0Cost EachTotal-
017- 0Month123456789101112Capital Budget YR1ItemCost
Ea.Quant.PRODUCTION- 01- 05- 0- 01- 010- 0- 01- 05- 0- 01-
05- 0- 01- 05- 0- 01- 05- 0- 01- 05- 0- 01- 05- 0- 01- 05- 0- 01-
05- 0- 01- 05- 0- 01- 05- 0- 01- 05- 0- 01- 05- 0- 0-
000000000000ADMINISTRATIVE1- 01- 010- 0- 01- 07-
0Computer
Equip1,50011,5003421,500Truck40,000140,000747640,000Kitc
hen Equipment5,00015,00010425,000- 01- 05- 0- 0- 01- 05- 01-
0556046,5000000000000046,50056046,50000000000000123456
789101112Capital Budget YR2ItemCost
Ea.QuantityPRODUCTION- 01- 05- 0- 01- 010- 0- 01- 05- 0-
01- 05- 0- 01- 05- 01- 000000000000ADMINISTRATIVE1- 0-
01- 05- 0- 01- 05- 0- 01- 05- 0- 01- 05- 0- 01- 05- 0- 01- 05- 0-
01- 05- 0- 01- 05- 0- 01- 05- 01- 05- 0- 000000000000- 0- 0-
000000000000560123456789101112Capital Budget
YR3ItemCost Ea.QuantityPRODUCTION1- 05- 01- 05- 01- 05-
01- 05- 01- 05- 01- 000000000000ADMINISTRATIVE1- 05-
01- 05- 01- 05- 01- 05- 01- 05- 01- 05- 01- 05- 01- 05- 0- 0- 0-
000000000000560- 000000000000Capital Budget YR4ItemCost
Ea.Quantity- 05- 01- 05- 01- 05- 01- 05- 01- 05- 01- 05- 01- 05-
01- 05- 01- 05- 01- 05- 01- 05- 01- 05- 01- 05- 0- 0-
0560Capital Budget YR5ItemCost Ea.Quantity1- 05- 01- 05- 01-
05- 01- 05- 01- 05- 01- 05- 01- 05- 01- 05- 01- 05- 01- 05- 01-
05- 01- 05- 0- 0- 0560

18. Product1Arabian Delights CompanySales/COGS
Year1Month123456789101112TotalPer ServingUnit
Sales90093396610001180119013001300128611861066100013,3
07InflationPer Unit InformationAverage Price$
8.507,6507,9318,2118,50010,03010,11511,05011,05010,93110,
0819,0618,500113,110Direct Product CostsVariable
Rate35.00%Variable Cost$
2.972,6772,7762,8742,9753,5103,5403,8673,8673,8263,5283,17
12,97539,588LaborHourly Wage$ - 0PR Taxes/Ben$ -
012.50%$ - 0Time/Hrs0.005Cost/Unit$ - 0- 0- 0- 0- 0- 0- 0-
0- 0- 0- 0- 0- 0- 0Month123456789101112TotalProduct BUnit
Sales- 0Inflation0%Per Unit InformationAverage Price$ 25.00-
0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0Direct Product CostsVariable
Rate40.00%Variable Cost$ 10.00- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
0- 0- 0LaborHourly WagePR Taxes/Ben$ - 012.50%$ -
0Time/Hrs1Cost/Unit$ - 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
0Month123456789101112TotalProduct 3Unit Sales-
0Inflation0%Per Unit InformationAverage Price$ - 0- 0- 0- 0-
0- 0- 0- 0- 0- 0- 0- 0- 0- 0Direct Product CostsVariable
Rate0.00%Variable Cost$ - 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
0LaborHourly Wage$ - 0PR Taxes/Ben$ - 012.50%$ -
0Time/Hrs1Cost/Unit$ - 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
00Month123456789101112TotalProduct 4Unit Sales-
0Inflation0%Per Unit InformationAverage Price$ - 0- 0- 0- 0-
0- 0- 0- 0- 0- 0- 0- 0- 0- 0Direct Product CostsVariable
Rate0.00%Variable Cost$ - 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
0LaborHourly Wage$ - 0PR Taxes/Ben$ - 012.50%$ -
0Time/Hrs0Cost/Unit$ - 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
0Month123456789101112TotalProduct 5Unit Sales00- 0- 0- 0-
0- 0- 0- 0- 0- 0- 0- 0Inflation0%Per Unit InformationAverage
Price$ 15.00- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0Direct Product
CostsVariable Rate0.00%Variable Cost$ - 0- 0- 0- 0- 0- 0- 0-
0- 0- 0- 0- 0- 0- 0LaborHourly Wage$ - 0PR Taxes/Ben$ -
012.50%$ - 0Time/Hrs0.5Cost/Unit$ - 0- 0- 0- 0- 0- 0- 0- 0-
0- 0- 0- 0- 0- 0Month123456789101112TotalProduct 6Unit
Sales0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0Inflation0%Per Unit

19. InformationAverage Price$ - 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
0- 0Direct Product CostsVariable Rate0.00%Variable Cost$ -
0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0LaborHourly Wage$ -
0PR Taxes/Ben$ - 012.50%$ - 0Time/Hrs0Cost/Unit$ - 0-
0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
0Month123456789101112TotalProduct 7Unit Sales0- 0- 0- 0- 0-
0- 0- 0- 0- 0- 0- 0- 0Inflation0%Per Unit InformationAverage
Price$ - 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0Direct Product
CostsVariable Rate0.00%Variable Cost$ - 0- 0- 0- 0- 0- 0- 0-
0- 0- 0- 0- 0- 0- 0LaborHourly Wage$ - 0PR Taxes/Ben$ -
012.50%$ - 0Time/Hrs0.25Cost/Unit$ - 0- 0- 0- 0- 0- 0- 0- 0-
0- 0- 0- 0- 0- 0Month123456789101112TotalSummaryUnit
Sales9009339661,0001,1801,1901,3001,3001,2861,1861,0661,0
0013,307Sales7,6507,9318,2118,50010,03010,11511,05011,050
10,93110,0819,0618,500113,110Product
Costs2,6772,7762,8742,9753,5103,5403,8673,8673,8263,5283,1
712,97539,588Labor Cost- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0
Product2Arabian Delights CompanySales/COGS
Year2Month123456789101112TotalPer ServingUnit
Sales100010331066110011801290140014001286118610661000
14,007InflationPer Unit InformationAverage Price$
8.508,5008,7819,0619,35010,03010,96511,90011,90010,93110,
0819,0618,500119,060Direct Product CostsVariable
Rate35.00%Variable Cost$
2.972,9753,0733,1713,2723,5103,8384,1654,1653,8263,5283,17
12,97541,671LaborHourly Wage$ - 0PR Taxes/Ben$ -
012.50%$ - 0Time/Hrs0.005Cost/Unit$ - 0- 0- 0- 0- 0- 0- 0-
0- 0- 0- 0- 0- 0- 0Month123456789101112TotalProduct BUnit
Sales- 0Inflation0%Per Unit InformationAverage Price$ 27.00-
0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0Direct Product CostsVariable
Rate40.00%Variable Cost$ 10.80- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
0- 0- 0LaborHourly Wage$ - 0PR Taxes/Ben$ - 012.50%$ -
0Time/Hrs1Cost/Unit$ - 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
0Month123456789101112TotalProduct 3Unit Sales-
0Inflation0%Per Unit InformationAverage Price$ - 0- 0- 0- 0-
0- 0- 0- 0- 0- 0- 0- 0- 0- 0Direct Product CostsVariable

20. Rate0.00%Variable Cost$ - 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
0LaborHourly Wage$ - 0PR Taxes/Ben$ - 012.50%$ -
0Time/Hrs1Cost/Unit$ - 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
0Month123456789101112TotalProduct 4Unit Sales-
0Inflation0%Per Unit InformationAverage Price$ - 0- 0- 0- 0-
0- 0- 0- 0- 0- 0- 0- 0- 0- 0Direct Product CostsVariable
Rate0.00%Variable Cost$ - 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
0LaborHourly Wage$ - 0PR Taxes/Ben$ - 012.50%$ -
0Time/Hrs1Cost/Unit$ - 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
0Month123456789101112TotalProduct 5Unit Sales- 0- 0- 0- 0-
0- 0- 0- 0- 0- 0- 0- 0- 0Inflation0%Per Unit InformationAverage
Price$ - 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0Direct Product
CostsVariable Rate0.00%Variable Cost$ - 0- 0- 0- 0- 0- 0- 0-
0- 0- 0- 0- 0- 0- 0LaborHourly Wage$ - 0PR Taxes/Ben$ -
012.50%$ - 0Time/Hrs0Cost/Unit$ - 0- 0- 0- 0- 0- 0- 0- 0- 0-
0- 0- 0- 0- 0Month123456789101112TotalProduct 6Unit Sales-
0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0Inflation0%Per Unit
InformationAverage Price$ - 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
0- 0Direct Product CostsVariable Rate0.00%Variable Cost$ -
0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0LaborHourly Wage$ -
0PR Taxes/Ben$ - 012.50%$ - 0Time/Hrs0Cost/Unit$ - 0-
0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
0Month123456789101112TotalProduct 7Unit Sales- 0- 0- 0- 0-
0- 0- 0- 0- 0- 0- 0- 0- 0Inflation0%Per Unit InformationAverage
Price$ - 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0Direct Product
CostsVariable Rate0.00%Variable Cost$ - 0- 0- 0- 0- 0- 0- 0-
0- 0- 0- 0- 0- 0- 0LaborHourly Wage$ - 0PR Taxes/Ben$ -
012.50%$ - 0Time/Hrs0Cost/Unit$ - 0- 0- 0- 0- 0- 0- 0- 0- 0-
0- 0- 0- 0- 0Month123456789101112TotalSummaryUnit
Sales1,0001,0331,0661,1001,1801,2901,4001,4001,2861,1861,0
661,00014,007Sales8,5008,7819,0619,35010,03010,96511,9001
1,90010,93110,0819,0618,500119,060Product
Costs2,9753,0733,1713,2723,5103,8384,1654,1653,8263,5283,1
712,97541,671Labor Cost- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0
Product3Arabian Delights CompanySales/COGS
Year3Month123456789101112TotalPer ServingUnit

21. Sales100010331066110011801290140014001286118610661000
14,007Inflation2%Per Unit InformationAverage Price$
8.508,5008,7819,0619,35010,03010,96511,90011,90010,93110,
0819,0618,500119,060Direct Product CostsVariable
Rate35.00%Variable Cost$
2.972,9753,0733,1713,2723,5103,8384,1654,1653,8263,5283,17
12,97541,671LaborHourly Wage$ - 0PR Taxes/Ben$ -
012.50%$ - 0Time/Hrs0.005Cost/Unit$ - 0- 0- 0- 0- 0- 0- 0-
0- 0- 0- 0- 0- 0- 0Month123456789101112TotalProduct BUnit
Sales- 0Inflation0%Per Unit InformationAverage Price$ 30.00-
0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0Direct Product CostsVariable
Rate40.00%Variable Cost$ 12.00- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
0- 0- 0LaborHourly Wage$ - 0PR Taxes/Ben$ - 012.50%$ -
0Time/Hrs1Cost/Unit$ - 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
0Month123456789101112TotalProduct 3Unit Sales-
0Inflation0%Per Unit InformationAverage Price$ - 0- 0- 0- 0-
0- 0- 0- 0- 0- 0- 0- 0- 0- 0Direct Product CostsVariable
Rate0.00%Variable Cost$ - 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
0LaborHourly Wage$ - 0PR Taxes/Ben$ - 012.50%$ -
0Time/Hrs1Cost/Unit$ - 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
0Month123456789101112TotalProduct 4Unit Sales-
0Inflation0%Per Unit InformationAverage Price$ - 0- 0- 0- 0-
0- 0- 0- 0- 0- 0- 0- 0- 0- 0Direct Product CostsVariable
Rate0.00%Variable Cost$ - 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
0LaborHourly Wage$ - 0PR Taxes/Ben$ - 012.50%$ -
0Time/Hrs1Cost/Unit$ - 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
0Month123456789101112TotalProduct 5Unit Sales- 0- 0- 0- 0-
0- 0- 0- 0- 0- 0- 0- 0- 0Inflation0%Per Unit InformationAverage
Price$ - 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0Direct Product
CostsVariable Rate0.00%Variable Cost$ - 0- 0- 0- 0- 0- 0- 0-
0- 0- 0- 0- 0- 0- 0LaborHourly Wage$ - 0PR Taxes/Ben$ -
012.50%$ - 0Time/Hrs0.5Cost/Unit$ - 0- 0- 0- 0- 0- 0- 0- 0-
0- 0- 0- 0- 0- 0Month123456789101112TotalProduct 6Unit
Sales- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0Inflation0%Per Unit
InformationAverage Price$ - 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
0- 0Direct Product CostsVariable Rate0.00%Variable Cost$ -

22. 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0LaborHourly Wage$ -
0PR Taxes/Ben$ - 012.50%$ - 0Time/Hrs0Cost/Unit$ - 0-
0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
0Month123456789101112TotalProduct 7Unit Sales- 0- 0- 0- 0-
0- 0- 0- 0- 0- 0- 0- 0- 0Inflation0%Per Unit InformationAverage
Price$ - 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0Direct Product
CostsVariable Rate0.00%Variable Cost$ - 0- 0- 0- 0- 0- 0- 0-
0- 0- 0- 0- 0- 0- 0LaborHourly Wage$ - 0PR Taxes/Ben$ -
012.50%$ - 0Time/Hrs0Cost/Unit$ - 0- 0- 0- 0- 0- 0- 0- 0- 0-
0- 0- 0- 0- 0Month123456789101112TotalSummaryUnit
Sales1,0001,0331,0661,1001,1801,2901,4001,4001,2861,1861,0
661,00014,007Sales8,5008,7819,0619,35010,03010,96511,9001
1,90010,93110,0819,0618,500119,060Product
Costs2,9753,0733,1713,2723,5103,8384,1654,1653,8263,5283,1
712,97541,671Labor Cost- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0
Admin1Administrative Costs -
YR1Month123456789101112TotalSalaries#Owner11,5151,5151,
5151,5151,5151,5151,5151,5151,5151,5151,5151,51518,180Ass
istant11,5151,5151,5151,5151,5151,5151,5151,5151,5151,5151,
5151,51518,180- 0Parttime- 0- 0- 0- 0- 0- 0- 0Employee
Count2Total3,0303,0303,0303,0303,0303,0303,0303,0303,0303,
0303,0303,03036,360Employee
Taxes12.50%3793793793793793793793793793793793794,545B
enefits/Emp.$ - 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
0Total3793793793793793793793793793793793794,545Total
Labor
Costs3,4093,4093,4093,4093,4093,4093,4093,4093,4093,4093,4
093,40940,905Allocation:Administrative100%1,5151,5151,5151
,5151,5151,5151,5151,5151,5151,5151,5151,51518,180Benefits
1891891891891891891891891891891891892,273Production1,51
51,5151,5151,5151,5151,5151,5151,5151,5151,5151,5151,5151
8,180Benefits1891891891891891891891891891891891892,273
Advertising & PromotionYellow Pages- 0- 0Printing- 0- 0-
0Web Page- 0- 0- 0- 0- 0- 0- 0Total- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
0- 0- 0Research & Development- 0Other SG&A0-
0Legal10001,000Permits10001,0000- 0

23. A custom name for this account will come from MasterBudget
worksheet.
A custom name for this account will come from MasterBudget
worksheet.
A custom name for this account will come from MasterBudget
worksheet.
A custom name for this account will come from MasterBudget
worksheet.
Admin2Administrative Costs -
YR2Month123456789101112TotalSalaries#Owner11,6001,6001,
6001,6001,6001,6001,6001,6001,6001,6001,6001,60019,200Ass
istants11,6001,6001,6001,6001,6001,6001,6001,6001,6001,6001
,6001,60019,200- 0- 0- 0- 0- 0- 0- 0- 0-
02Total3,2003,2003,2003,2003,2003,2003,2003,2003,2003,2003
,2003,20038,400Employee
Taxes12.50%4004004004004004004004004004004004004,800B
enefits/Emp.$ - 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
0Total4004004004004004004004004004004004004,800Total
Labor
Costs3,6003,6003,6003,6003,6003,6003,6003,6003,6003,6003,6
003,60043,200Allocation:Administrative100%1,6001,6001,6001
,6001,6001,6001,6001,6001,6001,6001,6001,60019,200Benefits
2002002002002002002002002002002002002,400Production1,60
01,6001,6001,6001,6001,6001,6001,6001,6001,6001,6001,6001
9,200Benefits2002002002002002002002002002002002002,400
Advertising & PromotionYellow Pages- 00- 0Printing- 00- 00-
0Web Page- 00- 00- 00- 00- 00- 00- 0Total- 0- 0- 0- 0- 0- 0- 0-
0- 0- 0- 0- 0- 0Research & Development- 0Other SG&A0-
0Legal- 0Permits- 00- 0
A custom name for this account will come from MasterBudget
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worksheet.
A custom name for this account will come from MasterBudget

24. worksheet.
Admin3Administrative Costs -
YR3Month123456789101112TotalSalaries#Owner11,7601,7601,
7601,7601,7601,7601,7601,7601,7601,7601,7601,76021,120Ass
istants21,7601,7601,7601,7601,7601,7601,7601,7601,7601,7601
,7601,76021,120- 0- 0- 0- 0- 0- 0- 0- 0- 0-
03Total3,5203,5203,5203,5203,5203,5203,5203,5203,5203,5203
,5203,52042,240Employee
Taxes12.50%4404404404404404404404404404404404405,280B
enefits/Emp.$ - 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
0Total4404404404404404404404404404404404405,280Total
Labor
Costs3,9603,9603,9603,9603,9603,9603,9603,9603,9603,9603,9
603,96047,520Allocation:Administrative100%1,7601,7601,7601
,7601,7601,7601,7601,7601,7601,7601,7601,76021,120Benefits
2202202202202202202202202202202202202,640Production1,76
01,7601,7601,7601,7601,7601,7601,7601,7601,7601,7601,7602
1,120Benefits2202202202202202202202202202202202202,640
Advertising & PromotionYellow Pages- 00- 0Printing- 00- 00-
0Web Page- 00- 00- 00- 00- 00- 00- 0Total- 0- 0- 0- 0- 0- 0- 0-
0- 0- 0- 0- 0- 0Research & Development- 0Other SG&A0-
0Legal- 0Permits- 00- 0
A custom name for this account will come from MasterBudget
worksheet.
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worksheet.
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worksheet.
A custom name for this account will come from MasterBudget
worksheet.
Finc1Financing Plan - Year1123456789101112Capital
Injection10,000Borrowing1Amount$
35,000Rate6.00%Term/mos.60Payment($676.65)Month1234567
89101112Balance$
35,00034,49833,99433,48832,97832,46731,95231,43530,91630,
39429,86929,342Principal(502)(504)(507)(509)(512)(514)(517)

25. (519)(522)(525)(527)Interest(175)(172)(170)(167)(165)(162)(16
0)(157)(155)(152)(149)Cashflow(677)(677)(677)(677)(677)(677
)(677)(677)(677)(677)(677)Borrowing2Amount$ -
0Rate12.00%Term/mos.120Payment$0.00Month1234567891011
12Balance$ - 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0Principal- 0- 0-
0- 0- 0- 0- 0- 0- 0- 0- 0Interest- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
0Cashflow- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0Financing
SummaryMonth123456789101112Borrowings$
35,000Interest(175)(172)(170)(167)(165)(162)(160)(157)(155)(
152)(149)(1,785)Payments(677)(677)(677)(677)(677)(677)(677)
(677)(677)(677)(677)(7,443)
Finc2Financing Plan - Year2123456789101112Capital
Injection- 0Borrowing1Amount$
35,000Rate6.00%Term/mos.60Payment($676.65)Month1234567
89101112Balance28,81228,27927,74427,20626,66626,12225,57
625,02724,47623,92223,36522,805Principal(530)(533)(535)(53
8)(541)(543)(546)(549)(552)(554)(557)(560)Interest(147)(144)(
141)(139)(136)(133)(131)(128)(125)(122)(120)(117)Cashflow(6
77)(677)(677)(677)(677)(677)(677)(677)(677)(677)(677)(677)B
orrowing2Amount$ -
0Rate12.00%Term/mos.120Payment$0.00Month1234567891011
12Balance- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0Principal- 0- 0- 0- 0-
0- 0- 0- 0- 0- 0- 0- 0Interest- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
0Cashflow- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0Financing
SummaryMonth123456789101112Interest(147)(144)(141)(139)(
136)(133)(131)(128)(125)(122)(120)(117)(1,583)Payments(677)
(677)(677)(677)(677)(677)(677)(677)(677)(677)(677)(677)(8,12
0)
Finc345Financing Plan - Year3123456789101112Capital
Injection$ - 0Borrowing1Amount$
35,000Rate6.00%Term/mos.60Payment($676.65)Month1234567
89101112Balance22,24221,67721,10820,53719,96319,38718,80
718,22417,63917,05016,45915,864Principal(563)(565)(568)(57
1)(574)(577)(580)(583)(586)(588)(591)(594)Interest(114)(111)(
108)(106)(103)(100)(97)(94)(91)(88)(85)(82)Cashflow(677)(67
7)(677)(677)(677)(677)(677)(677)(677)(677)(677)(677)Borrowi

26. ng2Amount$ -
0Rate12.00%Term/mos.120Payment$0.00Month1234567891011
12Balance- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0Principal- 0- 0- 0- 0-
0- 0- 0- 0- 0- 0- 0- 0Interest- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
0Cashflow- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0Financing
SummaryMonth123456789101112Interest(114)(111)(108)(106)(
103)(100)(97)(94)(91)(88)(85)(82)(1,179)Payments(677)(677)(6
77)(677)(677)(677)(677)(677)(677)(677)(677)(677)(8,120)Finan
cing Plan - Year4Owner's Capital$ - 0Borrowing1Amount$
35,000Rate6.00%Term/mos.$
60Payment($676.65)Month123456789101112Balance15,26714,6
6714,06313,45712,84812,23511,62011,00110,3809,7559,1278,4
96Principal(597)(600)(603)(606)(609)(612)(615)(619)(622)(625
)(628)(631)Interest(79)(76)(73)(70)(67)(64)(61)(58)(55)(52)(49
)(46)Cashflow(677)(677)(677)(677)(677)(677)(677)(677)(677)(
677)(677)(677)Borrowing2Amount$ -
0Rate12.00%Term/mos.$
120Payment$0.00Month123456789101112Balance- 0- 0- 0- 0-
0- 0- 0- 0- 0- 0- 0- 0Principal- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
0Interest- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0Cashflow- 0- 0- 0- 0-
0- 0- 0- 0- 0- 0- 0- 0Financing
SummaryMonth123456789101112Interest(79)(76)(73)(70)(67)(6
4)(61)(58)(55)(52)(49)(46)(751)Payments(677)(677)(677)(677)(
677)(677)(677)(677)(677)(677)(677)(677)(8,120)Financing Plan
- Year5Owner's Capital$ - 0Borrowing1Amount$
35,000Rate6.00%Term/mos.$
60Payment($676.65)Month123456789101112Balance7,8627,225
6,5845,9405,2934,6433,9903,3332,6732,0101,343673Principal(
634)(637)(641)(644)(647)(650)(653)(657)(660)(663)(667)(670)I
nterest(42)(39)(36)(33)(30)(26)(23)(20)(17)(13)(10)(7)Cashflo
w(677)(677)(677)(677)(677)(677)(677)(677)(677)(677)(677)(67
7)Borrowing2Amount$ - 0Rate12.00%Term/mos.$
120Payment$0.00Month123456789101112Balance- 0- 0- 0- 0-
0- 0- 0- 0- 0- 0- 0- 0Principal- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
0Interest- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0Cashflow- 0- 0- 0- 0-
0- 0- 0- 0- 0- 0- 0- 0Financing

27. SummaryMonth123456789101112Interest(42)(39)(36)(33)(30)(2
6)(23)(20)(17)(13)(10)(7)(297)Payments(677)(677)(677)(677)(6
77)(677)(677)(677)(677)(677)(677)(677)(8,120)Financing Plan
- Year6Owner's Capital$ - 0Borrowing1Amount$
35,000Rate6.00%Term/mos.$
60Payment($676.65)Month123456789101112Balance0(677)(1,3
57)(2,040)(2,727)(3,417)(4,111)(4,808)(5,509)(6,213)(6,921)(7,
632)Principal(673)(677)(680)(683)(687)(690)(694)(697)(701)(7
04)(708)(711)Interest(3)(0)371014172124283135Cashflow(677)
(677)(677)(677)(677)(677)(677)(677)(677)(677)(677)(677)Borr
owing2Amount$ - 0Rate12.00%Term/mos.$
120Payment$0.00Month123456789101112Balance- 0- 0- 0- 0-
0- 0- 0- 0- 0- 0- 0- 0Principal- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0-
0Interest- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0- 0Cashflow- 0- 0- 0- 0-
0- 0- 0- 0- 0- 0- 0- 0Financing
SummaryMonth123456789101112Interest(3)(0)37101417212428
3135186Payments(677)(677)(677)(677)(677)(677)(677)(677)(67
7)(677)(677)(677)(8,120)Debt
Summary12345629,34222,80515,8648,496673(7,632)6,5376,940
7,3687,8238,305(7,632)
GhanttArabian Delights CompanyTimeline of Significant
Activities*Months from point of initial
fundingActivity123456789101112131415161718PHASE I -
Business PlanStartup ActivitiesKey Personnel Hires - Initial
Management TeamProduct Design and Prototyping -WSU
ContractPrototype Modeling and TestingDevelopment of Market
ActivitiesPhase II Business PlanSearch for Phase II
FundingProduct commercialization activities*Timelinge starts
at point of initial funding