Just a Spoonful of Sugar plans to open a healthy quick casual restaurant in West Reading, PA. The restaurant will offer familiar foods with a healthy twist to meet the growing demand for healthier options. The management team has experience in various industries and will play an active role. The marketing plan targets local health-conscious consumers and seniors looking for convenient, great tasting meals. Operations and production plans are in place to efficiently serve customers and ensure food quality. Risks include the restaurant not being profitable or facing increased competition in the niche healthy food market.

1. Robert Burchett, Daniel Constein, Karianne
Delgado, Joshua Hartman, Jeffrey Zell

2. Fast Facts
• Few to no healthy quick casual in the Berks Country, Greater Reading area
• More than ½ of all U.S. consumers are trying to eat healthy
• ¾ of all U.S. people are more likely to visit restaurants that have healthy option
available than do not
• People are willing to pay more for healthier food options
• Continuous growth has been reported in the healthy quick casual industry while
decline in sales has been reported in firms offering unhealthy foods
• Healthy diet is essential to longevity, disease control, and overall good health

3. Business Description
• Business Profile
• Industry Trend &
Background
• Strategic Goals
• Investor
Introduction
• Formation
• Why We Are Here

4. Investor Introduction &
Formation
• Investors
• Robert Burchett
• Daniel Constein
• Karianne Delgado
• Joshua Hartman
• Jeffrey Zell
• Our commitment
• Great tasting, convenient, healthy
food

5. Just a Spoonful of Sugar’s Formation
• Diabetes diagnosis
• Family deaths, health issues
• Lifestyle changes & their benefits
• Healthy eating trending growth – both with consumers and in the
industry
• Team formation healthy eating agenda

6. Why We Are Here
• Investor contributions will equal 50% of
the needed startup capital.
• Karianne Delgado – 51% ownership; $76,500
investment
• Robert Burchette – 12.25% ownership; $18,375
investment
• Daniel Constein – 12.25 % ownership; $18,375
investment
• Joshua Hartman – 12.25% ownership; $18,375
investment
• Jeffrey Zell – 12.25% ownership; $18,375
investment
• We are asking for 50% or $150,000 to
assist with the startup and foreseeable
success of Just a Spoonful of Sugar’s
healthy quick casual restaurant!
• $150,000 Capital Requested

7. Business Profile
• Limited Service, Quick Casual Healthy Food
Restaurant
• Healthy fare – concentration on low carbohydrate, low
fat, low sodium
• Familiar local favorites with a healthy twist as well as
seasonal fare
• Simple Ordering Formula – 1 main + 2 sides =
Healthy meal within dietary restrictions for heart and
diabetic health – No Guesswork!!!
• Standard Price for all Meals
• A la Carte available as well as healthy proportioned
desserts and drinks
• Eat in, Take Out, Delivery, Curbside Pickup
• West Reading location – up and coming area
• Woman owned LLC
• Management staffed by investors

8. Strategic Goals
• Increase brand awareness thru local & national partnerships and community
involvement
• Increase profitability thru innovation and application of trendy, creative, and
effective food and restaurant industry trends.
• Customer Satisfaction and repeat traffic through encouraged feedback and
suggestions while embracing trial and error.
• Be the leading health food restaurant in the target area by providing foods
that make a positive and healthy difference in our customers of lives!

9. Business Strategy
• Vision
• Mission
• Goals and Objectives
• SWOT Analysis
• Competitive Analysis

10. Vision Statement
• Vision Statement: Just a Spoon Full of Sugar will be the
community's premier choice for healthy home-style cooked meals
that specialize in portion control, convenience, and specific
dietary considerations.

11. Mission Statement
Just a Spoonful of Sugar will be the number one provider to our community offering the highest quality health food and
beverage products. We strive to assist our health conscious customers achieve an improved lifestyle by
pioneering new recipes in accordance with medical advancements. We will bring awareness to the community that
great tasting home style cooking can be affordable, accessible, and most importantly good for your health. Our services
benefit all-ages and all persons, while specifically catering to those consumers battling against obesity, heart
disease, and diabetes. We will do this by providing home cooked, specifically proportioned, heart healthy meals which are
an essential routine to remain vital and healthy for all people, everywhere. We plan to use only the freshest, high quality,
healthiest, and locally grown (when available) ingredients to create our healthy, flavorfully enticing recipes. The foundation of
our business is the belief of nurturing the human spirit. Listening is essential to achieve this goal; this starts
with listening to our employees, customers and others in our realm of influence. Healthy eating is essential for
longevity, adhering to today’s busy lifestyle; we provide a variety of convenient food options to eliminate the excuse for
unhealthy eating habits. Promoting employees’ health, wellness, and knowledge of the healthy lifestyle and
eating habits that we foster, will be our highest priority further enforcing to our customers and community
the benefits of healthy eating in regards to nutritious and happy living.

12. Goals and Objectives
• Goal #1: Achieve number one regional market placement within
the niche health food market.
• Objectives for years 1-3:
Achieve 3% market share by FYE #1
Achieve 5% market share by FYE #2
Achieve 7% market share by FYE #3

13. Goals and Objectives
• Goal #2: Increase year over year profitability.
• Objectives for years 1-3:
Achieve a 2% minimum profit increase by FYE #1
Achieve an additional 2% minimum increase by FYE#2
Continue to achieve a 2% minimum profit increase for FYE#3

14. Goals and Objectives
• Goal #3: Create additional revenue streams by creating a product line of pre-made meals
and market a food truck
• Objectives for years 1-3:
1st Year Objective: Introduce product line and merchandise within the restaurant
2nd Year Objective: Expand product line into one grocery store.
3rd Year Objective: Introduce and promote a food truck to reach more customers.

15. Goals and Objectives
• Goal #4: Reduce unnecessary marketing expenses within the restaurant.
• Objectives for years 1-3:
1st Year Objective: Decrease operating expenses by 2 percent by years-end
2nd Year Objective: Cut costs of goods sold and beverages by using local
vendors to eliminate wasteful use of food inventory.
3rd Year Objective: Decrease administrative costs.

16. SWOT Analysis
Opportunities:
No health food restaurants in the market.
o Continuous growth in health food market averaging 8 % per year.
Shifting consumer trends
o Consumer’s tastes are rapidly changing and looking for an alternative to fast food.
Filling a niche gap in Berks County
o Specialty items will cater to the dietary needs of diabetics, heart disease, and those looking
to prevent other common diseases.

17. SWOT Analysis
• Threats:
 Well established competition
o Competition from established restaurants in the surrounding area.
 Expensive ingredients
o Increased costs of ingredients will mean increased menu prices for consumers.
 Economic uncertainty
o In the event of another recession, consumers may tend to gravitate to cheaper less healthy
options.

18. SWOT Analysis
• Strengths:
 Offering high quality food rather than processed foods
o Focusing on strictly healthy foods sets us apart from local competition.
 Location of our Restaurant
o Off street parking in West Reading is a highly sought commodity that we offer.
 Offer a wide variety of appealing menu items
o Innovative familiar menu options that still have the same great taste without the bad
ingredients.

19. SWOT Analysis
• Weaknesses:
 New company with no brand recognition to start
o Until proven to be a leader in the health food sector, customer loyalty could be hard to
establish.
 Low cash flow during infancy stage
o Initial funding may be difficult due to the unproven market segment in the area.
 Small Location
o Our location may be small which could limit the possibility of expansion.

20. Competitive Analysis
• Direct Competitors:
Panera Bread
 Strengths
• Strong brand image/loyalty across the country
• Have a huge portion of the market share
 Weaknesses
• High Prices
• High in carbohydrates

21. Competitive Analysis
• Direct Competitors: (Continued)
 Fast Food Restaurants (McDonalds and Wendy’ specifically)
 Strengths
• Strong brand image-Everyone knows of the “golden arches” for McDonalds and
Wendy herself for Wendy’s
• Fast and Convenient
 Weaknesses
• Negative Publicity
• High employee turnover

22. Competitive Analysis
• Direct Competitors: (Continued)
 Restaurants (Viva, Bistro, GNA and other local restaurants)
 Strengths
• Atmosphere
• Stimulating menus
 Weaknesses
• Lacks convenience
• Price not set for the daily customer

23. Competitive Analysis
• Indirect Competitors:
 Grocery Stores (Giant and Weis)
 Strengths
• Loyalty programs
• Customer service
 Weaknesses
• Competition

24. Competitive Analysis
• Indirect Competitors: (Continued)
 Do it yourself:
 Strengths
• Caters to dietary restrictions/preferences
• Economical
 Weaknesses
• Time consuming
• Limited options

25. Management Analysis
• Management Summary
• Organizational Chart
• Corporate Culture
• Human Resource/Staffing Plan
• Management Costs

26. Management Summary
 Just a Spoonful of Sugar will be owned and operated by a small group of
investors and setup as a female majority owned Limited Liability Company
(LLC). Each of our owners offer diverse but proficient backgrounds in the
professional, financial, restaurant, production, and business management
sector and will play an integral role in the success of Just a Spoonful of
Sugar.

27. Management Summary
 Fast casual dining establishments have an environment that contains many
risks; this uncertainty is why Spoonful of Sugar will be structured as a
Limited Liability Company (LLC). The structure of a LLC delivers many
advantages to the owners, while having limited drawbacks. Upfront costs of
startup will be minimized, while the procedure for startup is simplistic.

28. Organizational Chart

29. Corporate Culture
• Just a Spoonful of Sugar will be aligned with organizational strategy and meet the
external environment needs by mostly identifying with an adaptability culture.
• Communicating ideas and concerns will help to ensure that the company maintains a
welcoming atmosphere for both the employees as well as the customers.
• Management at Just a Spoonful of Sugar can also be identified as cultural leaders in
that they communicate openly while upholding and promoting the important values
that guide their mission.

30. Human Resource/Staffing Plan
• Just a Spoonful of Sugar will hire two part time food prep workers and two part time
cashiers/food prep assistants in year one.
• Enthusiastic workers with a passion about health and healthy living would be our target
employee.
• Open to any age group wanting to earn some extra money while promoting our healthy
lifestyle and diet management initiative.

31. Management Costs

32. Marketing Plan
• Market Opportunity Research
• Target Market
• Market Strategy
• Positioning Strategy
• Product Strategy
• Pricing Strategy
• Distribution Strategy
• Promotional Strategy
• R&D

33. Marketing Opportunity &
Research – Health Food
Need/Disease Control
• 12% of PA is diabetic- CDC
• Heart disease #1 killer in PA- AHA
• Without lifestyle/diet change diabetes
will triple by 2028
• 34,000 diabetics in Berks County-CDC
• 42.2% age 36-64 affected-Lehigh Valley
Business Coalition
• Reading 10th most obese metropolis in
the nation 2012- CDC

34. Marketing Opportunity & Research –
Health Food Need/Disease Control

35. Marketing Opportunity &
Research - Consumer
Tastes/Wants
• Healthy eating trend staying power, using
for health mgmt.-Forbes
• Eating healthy ranked 2nd to taste –
Statista
• ½ U.S. consumers trying to eat healthy,
72% more likely to visit firms with
healthy options-Statista
• 7-10 adults eating healthier –NRA
• 88% of consumers were willing to pay
more $ for healthy food – Nielson
Survey

36. Marketing Opportunity &
Research – Fast Casual
Restaurant Industry
• 40% ROI in Healthy Fast Casual –
Philly.com
• Market Sales 284 million in 2014, 30%
increase from 2013, 2015 saw another
11.6% increase – CBS News
• Healthy Food venues saw 10.9% increase,
unhealthy 14.7% drop in visits –
Huffington Post
• Healthy unit sales increased over 470,000 in
5 years, unhealthy units dropped 1.3 million
units- Huffington Post
• 61% current restaurants plan to add healthy
menu options – Statista

37. Marketing Opportunity Research - Fast
Casual Restaurant Industry

38. Target Market Analysis
Target Market 1: Healthy Conscious
Consumer
• Market size 59,000
• 20-65 age
• $25,000 yearly income or more
• This market will want or need to lead
healthy lifestyles, convenience and quality
will be key
Target Market 2: Senior Adults (65 +)
• Market size 37,714
• 65 and older
• $25,000 yearly income or more
• Looking for great tasting familiar foods
with healthy food alternatives to replace
previous unhealthy eating habits,
convenience, quality, and fast turnaround
key

39. Overall Marketing
Strategy
• Undifferentiated niche
marketing Strategy
• Emphasis on healthy lifestyle
blended with traditional foods
• First mover strategy, first in the
region

40. Positioning Strategy
• Price – In line or slightly lower
than direct competitors, local
grown when available
• Perceived Quality – High quality
ingredients promoting high quality
health
• Product Strategy – Tangible home
made foods and warming
experience with a home style flair

41. Distribution Strategy – Short Channel
Wholesaler Locally Grown

42. Promotional
Strategy
• Non – Personal Selling
• Billboards
• Social Media
• Guerilla Marketing
• TV
• Radio
• Print – Direct Mailings
• Promotional items
• Grand Opening Events

43. Billboards

44. Social Media

45. Social Media Continued

46. Promotional Items

47. Promotional Items

48. Research and
Development
• Constant involvement with learning
of new techniques and food trends
that promote healthy living
• Reading material – Nutritional
news
• American Heart Association,
American Diabetes Association
correspondence
• Dietician involvement when
needed

49. Grand Opening!
• 426 Penn Ave. West Reading PA - on site
event
• Free Food Samples
• Live Entertainment
• Meet and Greet – Q & A Session
• Saturday, November 5, 2016
• 12:00 p – 4:00 p
• Regular Store opening to follow –
Sunday, November 6, 2016

50. Menu

51. Production/Operations
• Location Analysis
• Production/Operation Needs
• Implementation of Technology
• Suppliers, Inventory &
Transportation
• Employees
• Internal Functions
• Production/ Operation Process
• Production/ Operation Costs
• Critical Risks

52. Location Analysis
• 426 Penn Avenue, West Reading, PA;
main street high traffic location
• 1,200 sq. ft.
• 30 person seating capacity
• Convenient location
• 14 space off street parking
• Accessibility year round

53. Production/
Operation Needs
• Equipment
• Leasehold Improvements
• Food – perishable/non-perishable
• Dinnerware, to-go containers, napkins
etc.
• Turnkey – with various equipment and
furniture

54. Implementation of
Technology
• Free Wi-Fi Service
• Streaming Music - Pandora
• Advanced POS system –
Breadcrumb

55. Suppliers
Inventory
&
Transportation
• Green Alchemy Farm
• Shiloh Farms
• The Restaurant Store
• Weaver’s Orchard
• Adelphia Seafood
• U.S Foods
• Local Grocery Stores

56. Employee Structure and Training
Continued
Structure -
Functional/decentralized Scheduling/Hours of Operation

57. Employee Structure and
Training Continued
• Prior to opening cross- training of all
staff
• Daily and monthly meetings &
Information sessions
• ServSafe Management training and
ServSafe Food Handler program training
will be required for all staff

58. Internal Functions

59. Production
Operation
Process – Process Flow
Map

60. Production Operation Costs
Capitalized Startup Costs Costs
Equipment $25,000
Furniture/ Fixtures $7,000
POS System $6,000
Leasehold Improvements $13,000
Total $51,000
Recurring Expenses Interim Year 1 Year 2 Year 3
Inventory $15,717 $85,080 $95,844 $109,284
Insurance $390 $1,560 $1,560 $1,560
Salaries $21,894 $131,363 $131,363 $131,363
POS CC Fee $731 $4,092 $4,596 $5,244
Lease $4,050 $16,200 $16,200 $16,200
Annual Totals $42,782 $238,295 $249,563 $263,651

61. Critical Risks
• Risk Factors

62. Critical Risks
• Business not profitable/ sales
slow
• Management Team
disagreement/breakup
• Threat of new
competition/existing
competition in our niche market
• Lawsuits/Customer injury

63. Critical Risks
Continued
• Food-borne Illness
• New staff or high turnover
• Power outage/ Fire damage
• Supply cost increase/scarcity

64. Critical Risks
Continued
• Changes in the local economy
• Failure of health inspection
• Change in dietary
trends/information
• Bad publicity/bad review from
public.

65. Financial Analysis
• Funding Requirements
• Target Market Size
• Income Statement
• Balance Sheet
• Statement of Cash Flow
• Best vs. Worst
• Break-Even Analysis
• Expected Sales/ Maximum Capacity
• Payback Period
• Ratios
• Exit Strategy
• Balance Sheet

66. Funding Requirements
Funding Requirement Funding Sources
Furniture, Fixtures, Equipment $ 32,000 Owner Investment 1@ $76,500, 4@ $18,375 $ 150,000
Leasehold Improvements $ 13,000 SBA 7(a) Loan (Guaranty-85% @ 7years@ 5.5%) $ 150,000
POS, Computer $ 6,000
Marketing Cost $ 65,000
Operational Cost $ 184,000
TOTAL COSTS $ 300,000 TOTAL COSTS $ 300,000

67. Target Market Size
Total Target Market: 96,174
• Interim Expected: 1.5% of Target Market
• Year 1 Expected: 3% of Target Market
• Year 2 Expected: 5% of Target Market
• Year 3 Expected: 7% of Target Market
Repeat Customers:
• Interim – Year 3: 50% Return Customers

68. Just a Spoonful Of Sugar
EXPECTED CASE - Income Statement
December 31, 2016 - 2019
Interim
12/31/2016
Vertical
Analysis December 31, 2017
Vertical
Analysis December 31, 2018
Vertical
Analysis
Horizontal
Analysis December 31, 2019
Vertical
Analysis
Horizontal
Analysis
Revenue
Sales $ 60,958 100.00% $ 393,100 100.00% 449,424 100.00% 14.33% $ 477,523 100.00% 6.25%
COGS $ (12,192) -20.00% $ (78,620) -20.00% (89,885) -20.00% 14.33% $ (95,505) -20.00% 6.25%
Gross Profit $ 48,766 80.00% $ 314,480 80.00% 359,539 80.00% 14.33% $ 382,019 80.00% 6.25%
Total Operating Expenses $ 103,629 170.00% $ 285,709 72.68% 268,273 59.69% -6.10% $ 274,648 57.52% 2.38%
Operating Income
$
(54,862) -90.00% $ 28,771 7.32% 91,266 20.31% 217.22% $ 107,370 22.48% 17.65%
Interest Expense $ 1,367 2.24% $ 7,627 1.94% 6,600 1.47% -13.48% $ 5,514 1.15% -16.45%
Net income (Loss)
$
(56,229) -92.24% $ 21,143 5.38% 84,666 18.84% 300.44% $ 101,857 21.33% 20.30%
ASSUMPTIONS:
1) COGS is based on 20% of sales. Inventory, Credit Card Fees Expense, and Sales Tax Expense are based on Sales.
2) Just A Spoonful of Sugar is an LLC, during periods of positive income owners will receive a withdrawal as dividends to cover estimated income tax. Income tax expense is not recorded.

69. Just a Spoonful Of Sugar
EXPECTED CASE - Income Statement
December 31, 2016 - 2019
Interim 12/31/2016
Vertical
Analysis December 31, 2017
Vertical
Analysis December 31, 2018
Vertical
Analysis
Horizontal
Analysis December 31, 2019
Vertical
Analysis
Horizontal
Analysis
Total Operating Expenses $ 103,629 170.00% $ 285,709 72.68% $ 268,273 59.69% -6.10% $ 274,648 57.52% 2.38%
Operating Income $ (54,862) -90.00% $ 28,771 7.32% $ 91,266 20.31% 217.22% $ 107,370 22.48% 17.65%
Interest Expense $ 1,367 2.24% $ 7,627 1.94% $ 6,600 1.47% -13.48% $ 5,514 1.15% -16.45%
Net income (Loss) $ (56,229) -92.24% $ 21,143 5.38% $ 84,666 18.84% 300.44% $ 101,857 21.33% 20.30%
Gross Profit $ 48,766 80.00% $ 314,480 80.00% $ 359,539 80.00% 14.33% $ 382,019 80.00% 6.25%

70. Operating Expenses:
Salaries $ 21,894 35.92% $ 131,364 33.42% 131,364 29.23% 0.00% $ 131,364 27.51% 0.00%
Payroll Taxes $ 4,722 7.75% $ 28,332 7.21% 28,332 6.30% 0.00% $ 28,332 5.93% 0.00%
Insurance $ 390 0.64% $ 1,560 0.40% 1,560 0.35% 0.00% $ 1,560 0.33% 0.00%
Lease $ 4,050 6.64% $ 16,200 4.12% 16,200 3.60% 0.00% $ 16,200 3.39% 0.00%
Advertising $ 65,000 106.63% $ 84,000 21.37% 66,000 14.69% -21.43% $ 72,000 15.08% 9.09%
Telephone/internet $ 400 0.66% $ 2,100 0.53% 2,100 0.47% 0.00% $ 2,100 0.44% 0.00%
Utilities $ 1,055 1.73% $ 4,440 1.13% 4,500 1.00% 1.35% $ 4,560 0.95% 1.33%
Credit Card Fees $ 731 1.20% $ 4,092 1.04% 4,596 1.02% 12.32% $ 5,244 1.10% 14.10%
Dep Comp Eq $ 333 0.55% $ 2,000 0.51% 2,000 0.45% 0.00% $ 1,667 0.35% -16.67%
Dep Furn & Eq $ 762 1.25% $ 4,571 1.16% 4,571 1.02% 0.00% $ 4,571 0.96% 0.00%
Dep Leasehold $ 433 0.71% $ 2,600 0.66% 2,600 0.58% 0.00% $ 2,600 0.54% 0.00%
Professional Services $ 1,000 1.64%
CPA Fee $ 500 0.82% $ 850 0.22% 850 0.19% 0.00% $ 850 0.18% 0.00%
Permits/Fees $ 450 0.74% $ - 0.00%
Miscellaneous $ 1,908 3.13% $ 3,600 0.92% 3,600 0.80% 0.00% $ 3,600 0.75% 0.00%
Total Operating Expenses $ 103,629 170.00% $ 285,709 72.68% 268,273 59.69% -6.10% $ 274,648 57.52% 2.38%
Just a Spoonful Of Sugar
EXPECTED CASE - Income Statement
December 31, 2016 - 2019
Interim
12/31/2016
Vertical
Analysis
December
31, 2017
Vertical
Analysis
December
31, 2018
Vertical
Analysis
Horizontal
Analysis
December
31, 2019
Vertical
Analysis
Horizontal
Analysis

71. Just a Spoonful Of Sugar
EXPECTED CASE - Balance Sheet
December 31, 2016 - 2019
December 31, 2016
Vertical
Analysis December 31, 2017
Vertical
Analysis December 31, 2018
Vertical
Analysis
Horizontal
Analysis December 31, 2019
Vertical
Analysis
Horizontal
Analysis
Assets
Current Assets:
Cash $ 185,131 76.87% $ 196,930 80.80% $ 228,756 85.74% 16.16% $ 267,558 89.97% 16.96%
Security Deposit $ 2,700 1.12% $ 2,700 1.11% $ 2,700 1.01% 0.00% $ 2,700 0.91% 0.00%
Inventory and Supplies $ 3,525 1.46% $ 3,805 1.56% $ 4,221 1.58% 10.91% $ 4,836 1.63% 14.58%
Total Current Assets $ 191,356 79.46% $ 203,435 83.47% $ 235,677 88.33% 15.85% $ 275,094 92.50% 16.73%
PP&E:
Leasehold Improvements $ 13,000 5.40% $ 13,000 5.33% $ 13,000 4.87% 0.00% $ 13,000 4.37% 0.00%
Computer Equipment $ 6,000 2.49% $ 6,000 2.46% $ 6,000 2.25% 0.00% $ 6,000 2.02% 0.00%
Equip & Furniture $ 32,000 13.29% $ 32,000 13.13% $ 32,000 11.99% 0.00% $ 32,000 10.76% 0.00%
Acc Dep Leasehold $ (433) -0.18% $ (3,033) -1.24% $ (5,633) -2.11% 85.71% $ (8,233) -2.77% 46.15%
Acc Dep Equip & Furn $ (762) -0.32% $ (5,333) -2.19% $ (9,905) -3.71% 85.71% $ (14,476) -4.87% 46.15%
Acc Dep Comp $ (333) -0.14% $ (2,333) -0.96% $ (4,333) -1.62% 85.71% $ (6,000) -2.02% 38.46%
Total PP&E $ 49,471 20.54% $ 40,300 16.53% $ 31,129 11.67% -22.76% $ 22,290 7.50% -28.39%
Total Assets $ 240,827 100.00% $ 243,735 100.00% $ 266,805 100.00% 9.47% $ 297,385 100.00% 11.46%
ASSUMPTIONS:
COGS is based on 20% of sales. Inventory, Credit Card Fees Expense, and Sales Tax Expense are based on Sales.

72. Just a Spoonful Of Sugar
EXPECTED CASE - Balance Sheet
December 31, 2016 - 2019
December 31, 2016
Vertical
Analysis December 31, 2017
Vertical
Analysis December 31, 2018
Vertical
Analysis
Horizontal
Analysis December 31, 2019
Vertical
Analysis
Horizontal
Analysis
Liabilities
Current Liabilities:
Tax Payable $ - $ - $ -
Total Current Liabilties $ - $ - $ - $ -
LTD:
Loans Payable $ 147,057 61.06% $ 128,822 52.85% $ 109,559 41.06% -14.95% $ 89,210 30.00% -18.57%
Total LTD $ 147,057 61.06% $ 128,822 52.85% $ 109,559 41.06% -14.95% $ 89,210 30.00% -18.57%
Total Liabilities $ 147,057 61.06% $ 128,822 52.85% $ 109,559 41.06% -14.95% $ 89,210 30.00% -18.57%
O/E
Stock $ 150,000 62.29% $ 150,000 61.54% $ 150,000 56.22% 0.00% $ 150,000 50.44% 0.00%
R/E $ (56,229) -23.35% $ (35,086) -14.40% $ 7,247 2.72% -120.65% $ 58,175 19.56% 702.78%
Total O/E $ 93,771 38.94% $ 114,914 47.15% $ 157,247 58.94% 36.84% $ 208,175 70.00% 32.39%
Total Liab & O/E $ 240,827 100.00% $ 243,735 100.00% $ 266,805 100.00% 9.47% $ 297,385 100.00% 11.46%
ASSUMPTIONS:
COGS is based on 20% of sales. Inventory, Credit Card Fees Expense, and Sales Tax Expense are based on Sales.

73. Just a Spoonful Of Sugar
EXPECTED CASE - Statement of Cash Flow
December 31, 2016
Jan-16 Feb-16 Mar-16 Apr-16 May-16 Jun-16 Jul-16 Aug-16 Sep-16 Oct-16 Nov-16 Dec-16
Interim
Totals
Beginning Balance $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 215,095 $ 199,886
Total Operating Activities $ - $ - $ - $ - $ - $ - $ - $ - $ - $ (33,905) $ (13,734) $ (13,274) $ (60,913)
Investing Activities:
Bought leasehold improvements $ - $ - $ - $ - $ - $ - $ - $ - $ - $ (13,000) $ - $ - $ (13,000)
Bought computer system $ - $ - $ - $ - $ - $ - $ - $ - $ - $ (6,000) $ - $ - $ (6,000)
Bought furniture & equipment $ - $ - $ - $ - $ - $ - $ - $ - $ - $ (32,000) $ - $ - $ (32,000)
Accum Dep $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Total Investing Activities $ - $ - $ - $ - $ - $ - $ - $ - $ - $ (51,000) $ - $ - $ (51,000)
Financing Activities:
Sold stock $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 150,000 $ - $ - $ 150,000
Borrowed $ $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 150,000 $ - $ - $ 150,000
Repaid loan principal $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ (1,475) $ (1,482) $ (2,957)
Total Financing Activities $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 300,000 $ (1,475) $ (1,482) $ 297,043
Net Cash Flow $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 215,095 $ (15,209) $ (14,755) $ 185,131
Ending Balance $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 215,095 $ 199,886 $ 185,131 $ 185,131
ASSUMPTIONS:
1) COGS is based on 20% of sales. Inventory, Credit Card Fees Expense, and Sales Tax Expense are based on
Sales.

74. Operating Activities:
Received cash sales $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 30,479 $ 30,479 $ 60,958
Collected PA sales tax $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 1,829 $ 1,829 $ 3,657
Bought inventory $ - $ - $ - $ - $ - $ - $ - $ - $ - $ (5,239) $ (5,239) $ (5,239) $ (15,717)
Paid advertising $ - $ - $ - $ - $ - $ - $ - $ - $ - $ (22,000) $ (22,000) $ (21,000) $ (65,000)
Paid lease $ - $ - $ - $ - $ - $ - $ - $ - $ - $ (1,350) $ (1,350) $ (1,350) $ (4,050)
Paid security deposit $ - $ - $ - $ - $ - $ - $ - $ - $ - $ (2,700) $ - $ - $ (2,700)
Paid salaries $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ (10,947) $ (10,947) $ (21,894)
Paid payroll taxes $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ (2,361) $ (2,361) $ (4,722)
Paid insurance $ - $ - $ - $ - $ - $ - $ - $ - $ - $ (130) $ (130) $ (130) $ (390)
Paid Utilities $ - $ - $ - $ - $ - $ - $ - $ - $ - $ (300) $ (380) $ (375) $ (1,055)
Paid telephone/internet $ - $ - $ - $ - $ - $ - $ - $ - $ - $ (100) $ (125) $ (175) $ (400)
Paid credit card fees $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ (365) $ (366) $ (731)
Paid miscellaneous $ - $ - $ - $ - $ - $ - $ - $ - $ - $ (636) $ (636) $ (636) $ (1,908)
Paid legal fees $ - $ - $ - $ - $ - $ - $ - $ - $ - $ (1,000) $ - $ - $ (1,000)
Paid CPA fees $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ (500) $ (500)
Paid permits/fees $ - $ - $ - $ - $ - $ - $ - $ - $ - $ (450) $ - $ - $ (450)
Paid PA sales taxes $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ (1,829) $ (1,829) $ (3,657)
Paid Dividends $ -
Paid interest $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ (680) $ (674) $ (1,354)
Total Operating Activities $ - $ - $ - $ - $ - $ - $ - $ - $ - $ (33,905) $ (13,734) $ (13,274) $ (60,913)
Just a Spoonful Of Sugar
EXPECTED CASE - Statement of Cash Flow
December 31, 2016
Jan-16 Feb-16 Mar-16 Apr-16 May-16 Jun-16 Jul-16 Aug-16 Sep-16 Oct-16 Nov-16 Dec-16
Interim
Totals
ASSUMPTIONS:
1) COGS is based on 20% of sales. Inventory, Credit Card Fees Expense, and Sales Tax Expense are based on
Sales.

75. Just a Spoonful Of Sugar
EXPECTED CASE - Statement of Cash Flow
December 31, 2017
Jan-17 Feb-17 Mar-17 Apr-17 May-17 Jun-17 Jul-17 Aug-17 Sep-17 Oct-17 Nov-17 Dec-17 Totals
Beginning Balance $ 185,131 $ 186,185 $ 187,239 $ 188,293 $ 189,147 $ 190,202 $ 191,256 $ 192,110 $ 193,164 $ 194,218 $ 195,072 $ 196,126
Investing Activities:
Bought leasehold improvements $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Bought computer system $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Bought furniture & equipment $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Accum Dep
Total Investing Activities $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Financing Activities:
Sold stock $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Borrowed $ $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Repaid loan principal $ (1,482) ($1,488) ($1,495) ($1,502) ($1,509) ($1,516) ($1,523) ($1,530) ($1,537) ($1,544) ($1,551) ($1,558) ($18,235)
Total Financing Activities $ (1,482) ($1,488) ($1,495) ($1,502) ($1,509) ($1,516) ($1,523) ($1,530) ($1,537) ($1,544) ($1,551) ($1,558) ($18,235)
Net Cash Flow $ 1,054 $1,054 $1,054 $854 $1,054 $1,054 $854 $1,054 $1,054 $854 $1,054 $ 804.11 $ 11,799
Ending Balance $ 186,185 $ 187,239 $ 188,293 $ 189,147 $ 190,202 $ 191,256 $ 192,110 $ 193,164 $ 194,218 $ 195,072 $ 196,126 $ 196,930 $196,930
ASSUMPTIONS:
1) COGS is based on 20% of sales. Inventory, Credit Card Fees Expense, and Sales Tax Expense are based on
Sales.

76. Just a Spoonful Of Sugar
EXPECTED CASE - Statement of Cash Flow
December 31, 2017
Jan-17 Feb-17 Mar-17 Apr-17 May-17 Jun-17 Jul-17 Aug-17 Sep-17 Oct-17 Nov-17 Dec-17 Totals
Operating Activities:
Received cash sales $ 32,758 $ 32,758 $ 32,758 $ 32,758 $ 32,758 $ 32,758 $ 32,758 $ 32,758 $ 32,758 $ 32,758 $ 32,758 $ 32,758 $ 393,100
Collected PA sales tax $ 1,965 $ 1,965 $ 1,965 $ 1,965 $ 1,965 $ 1,965 $ 1,965 $ 1,965 $ 1,965 $ 1,965 $ 1,965 $ 1,965 $ 23,586
Bought inventory $ (6,575) $ (6,575) $ (6,575) $ (6,575) $ (6,575) $ (6,575) $ (6,575) $ (6,575) $ (6,575) $ (6,575) $ (6,575) $ (6,575) $ (78,900)
Paid advertising $ (7,000) $ (7,000) $ (7,000) $ (7,000) $ (7,000) $ (7,000) $ (7,000) $ (7,000) $ (7,000) $ (7,000) $ (7,000) $ (7,000) $ (84,000)
Paid lease $ (1,350) $ (1,350) $ (1,350) $ (1,350) $ (1,350) $ (1,350) $ (1,350) $ (1,350) $ (1,350) $ (1,350) $ (1,350) $ (1,350) $ (16,200)
Paid security deposit $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Paid salaries $ (10,947) $ (10,947) $ (10,947) $ (10,947) $ (10,947) $ (10,947) $ (10,947) $ (10,947) $ (10,947) $ (10,947) $ (10,947) $ (10,947) $ (131,364)
Paid payroll taxes $ (2,361) $ (2,361) $ (2,361) $ (2,361) $ (2,361) $ (2,361) $ (2,361) $ (2,361) $ (2,361) $ (2,361) $ (2,361) $ (2,361) $ (28,332)
Paid insurance $ (130) $ (130) $ (130) $ (130) $ (130) $ (130) $ (130) $ (130) $ (130) $ (130) $ (130) $ (130) $ (1,560)
Paid Utilities $ (370) $ (370) $ (370) $ (370) $ (370) $ (370) $ (370) $ (370) $ (370) $ (370) $ (370) $ (370) $ (4,440)
Paid telephone/internet $ (175) $ (175) $ (175) $ (175) $ (175) $ (175) $ (175) $ (175) $ (175) $ (175) $ (175) $ (175) $ (2,100)
Paid credit card fees $ (341) $ (341) $ (341) $ (341) $ (341) $ (341) $ (341) $ (341) $ (341) $ (341) $ (341) $ (341) $ (4,092)
Paid miscellaneous $ (300) $ (300) $ (300) $ (300) $ (300) $ (300) $ (300) $ (300) $ (300) $ (300) $ (300) $ (300) $ (3,600)
Paid legal fees $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Paid CPA fees $ - $ - $ - $ (200.00) $ - $ - $ (200.00) $ - $ - $ (200.00) $ - $ (250.00) $ (850.00)
Paid permits/fees $ - $ - $ - $ - $ - $ - $ - $ -
Paid PA sales tax $ (1,965) $ (1,965) $ (1,965) $ (1,965) $ (1,965) $ (1,965) $ (1,965) $ (1,965) $ (1,965) $ (1,965) $ (1,965) $ (1,965) $ (23,586)
Paid Dividends $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Paid interest $ (674) $ (667) $ (660) $ (653) $ (646) $ (639) $ (632) $ (625) $ (618) $ (611) $ (604) $ (597) $ (7,627)
Total Operating Activities $ 2,536 $ 2,543 $ 2,549 $ 2,356 $ 2,563 $ 2,570 $ 2,377 $ 2,584 $ 2,591 $ 2,398 $ 2,605 $ 2,362 $ 30,035
ASSUMPTIONS:
1) COGS is based on 20% of sales. Inventory, Credit Card Fees Expense, and Sales Tax Expense are based on
Sales.

77. Just a Spoonful Of Sugar
EXPECTED CASE - Statement of Cash Flow
December 31, 2018
Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Totals
Beginning Balance $ 196,930 $ 203,181 $ 209,432 $ 215,682 $ 221,733 $ 227,984 $ 234,235 $ 240,285 $ 246,536 $ 252,787 $ 258,838 $ 265,089 $ -
Total Operating Activities $ 7,816 $ 7,823 $ 7,830 $ 7,638 $ 7,845 $ 7,852 $ 7,660 $ 7,867 $ 7,874 $ 7,682 $ 7,889 $ (34,686) $ 51,089
Investing Activities:
Bought leasehold improvements $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Bought computer system $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Bought furniture & equipment $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Accum Dep
Total Investing Activities $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Financing Activities:
Sold stock $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Borrowed $ $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Repaid loan principal $ (1,565) $ (1,572) $ (1,580) $ (1,587) $ (1,594) $ (1,601) $ (1,609) $ (1,616) $ (1,623) $ (1,631) $ (1,638) $ (1,646) $ (19,263)
Total Financing Activities $ (1,565) $ (1,572) $ (1,580) $ (1,587) $ (1,594) $ (1,601) $ (1,609) $ (1,616) $ (1,623) $ (1,631) $ (1,638) $ (1,646) $ (19,263)
Net Cash Flow $ 6,251 $ 6,251 $ 6,251 $ 6,051 $ 6,251 $ 6,251 $ 6,051 $ 6,251 $ 6,251 $ 6,051 $ 6,251 $ (36,332) $ 31,826
Ending Balance $ 203,181 $ 209,432 $ 215,682 $ 221,733 $ 227,984 $ 234,235 $ 240,285 $ 246,536 $ 252,787 $ 258,838 $ 265,089 $ 228,756 $ 228,756
ASSUMPTIONS:
1) COGS is based on 20% of sales. Inventory, Credit Card Fees Expense, and Sales Tax Expense are based on
Sales.

78. Just a Spoonful Of Sugar
EXPECTED CASE - Statement of Cash Flow
December 31, 2018
Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Totals
Operating Activities:
Received cash sales $ 37,452 $ 37,452 $ 37,452 $ 37,452 $ 37,452 $ 37,452 $ 37,452 $ 37,452 $ 37,452 $ 37,452 $ 37,452 $ 37,452 $ 449,424
Collected PA sales tax $ 2,247 $ 2,247 $ 2,247 $ 2,247 $ 2,247 $ 2,247 $ 2,247 $ 2,247 $ 2,247 $ 2,247 $ 2,247 $ 2,247 $ 26,965
Bought inventory $ (7,525) $ (7,525) $ (7,525) $ (7,525) $ (7,525) $ (7,525) $ (7,525) $ (7,525) $ (7,525) $ (7,525) $ (7,525) $ (7,525) $ (90,300)
Paid advertising $ (5,500) $ (5,500) $ (5,500) $ (5,500) $ (5,500) $ (5,500) $ (5,500) $ (5,500) $ (5,500) $ (5,500) $ (5,500) $ (5,500) $ (66,000)
Paid lease $ (1,350) $ (1,350) $ (1,350) $ (1,350) $ (1,350) $ (1,350) $ (1,350) $ (1,350) $ (1,350) $ (1,350) $ (1,350) $ (1,350) $ (16,200)
Paid security deposit $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Paid salaries $ (10,947) $ (10,947) $ (10,947) $ (10,947) $ (10,947) $ (10,947) $ (10,947) $ (10,947) $ (10,947) $ (10,947) $ (10,947) $ (10,947) $ (131,364)
Paid payroll taxes $ (2,361) $ (2,361) $ (2,361) $ (2,361) $ (2,361) $ (2,361) $ (2,361) $ (2,361) $ (2,361) $ (2,361) $ (2,361) $ (2,361) $ (28,332)
Paid insurance $ (130) $ (130) $ (130) $ (130) $ (130) $ (130) $ (130) $ (130) $ (130) $ (130) $ (130) $ (130) $ (1,560)
Paid Utilities $ (375) $ (375) $ (375) $ (375) $ (375) $ (375) $ (375) $ (375) $ (375) $ (375) $ (375) $ (375) $ (4,500)
Paid telephone bill $ (175) $ (175) $ (175) $ (175) $ (175) $ (175) $ (175) $ (175) $ (175) $ (175) $ (175) $ (175) $ (2,100)
Paid credit card fees $ (383) $ (383) $ (383) $ (383) $ (383) $ (383) $ (383) $ (383) $ (383) $ (383) $ (383) $ (383) $ (4,596)
Paid miscellaneous $ (300) $ (300) $ (300) $ (300) $ (300) $ (300) $ (300) $ (300) $ (300) $ (300) $ (300) $ (300) $ (3,600)
Paid legal fees $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Paid CPA fees $ - $ - $ - $ (200) $ - $ - $ (200) $ - $ - $ (200) $ - $ (250) $ (850)
Paid permits/fees $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Paid PA sales taxes $ (2,247) $ (2,247) $ (2,247) $ (2,247) $ (2,247) $ (2,247) $ (2,247) $ (2,247) $ (2,247) $ (2,247) $ (2,247) $ (2,247) $ (26,965)
Paid Dividends $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ (42,333) $ (42,333)
Paid interest $ (590) $ (583) $ (576) $ (568) $ (561) $ (554) $ (546) $ (539) $ (532) $ (524) $ (517) $ (509) $ (6,600)
Total Operating Activities $ 7,816 $ 7,823 $ 7,830 $ 7,638 $ 7,845 $ 7,852 $ 7,660 $ 7,867 $ 7,874 $ 7,682 $ 7,889 $ (34,686) $ 51,089
ASSUMPTIONS:
1) COGS is based on 20% of sales. Inventory, Credit Card Fees Expense, and Sales Tax Expense are based on
Sales.

79. Just a Spoonful Of Sugar
EXPECTED CASE - Statement of Cash Flow
December 31, 2019
Jan-19 Feb-19 Mar-19 Apr-19 May-19 Jun-19 Jul-19 Aug-19 Sep-19 Oct-19 Nov-19 Dec-19 Totals
Beginning Balance $ 228,756 $ 236,304 $ 243,853 $ 251,401 $ 258,750 $ 266,298 $ 273,846 $ 281,195 $ 288,743 $ 296,291 $ 303,640 $ 311,188 $ -
Total Operating Activities $ 9,202 $ 9,209 $ 9,217 $ 9,025 $ 9,232 $ 9,240 $ 9,048 $ 9,256 $ 9,263 $ 9,071 $ 9,279 $ (41,891) $ 59,151
Investing Activities:
Bought leasehold improvements $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Bought computer system $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Bought furniture & equipment $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Accum Dep $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Total Investing Activities $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Financing Activities:
Sold stock $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Borrowed $ $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Repaid loan principal $ (1,653) $ (1,661) $ (1,669) $ (1,676) $ (1,684) $ (1,692) $ (1,699) $ (1,707) $ (1,715) $ (1,723) $ (1,731) $ (1,739) $ (20,349)
Total Financing Activities $ (1,653) $ (1,661) $ (1,669) $ (1,676) $ (1,684) $ (1,692) $ (1,699) $ (1,707) $ (1,715) $ (1,723) $ (1,731) $ (1,739) $ (20,349)
Net Cash Flow $ 7,548 $ 7,548 $ 7,548 $ 7,348 $ 7,548 $ 7,548 $ 7,348 $ 7,548 $ 7,548 $ 7,348 $ 7,548 $ (43,630) $ 38,802
Ending Balance $ 236,304 $ 243,853 $ 251,401 $ 258,750 $ 266,298 $ 273,846 $ 281,195 $ 288,743 $ 296,291 $ 303,640 $ 311,188 $ 267,558 $ 267,558
ASSUMPTIONS:
1) COGS is based on 20% of sales. Inventory, Credit Card Fees Expense, and Sales Tax Expense are based on
Sales.

80. Just a Spoonful Of Sugar
EXPECTED CASE - Statement of Cash Flow
December 31, 2019
Jan-19 Feb-19 Mar-19 Apr-19 May-19 Jun-19 Jul-19 Aug-19 Sep-19 Oct-19 Nov-19 Dec-19 Totals
Operating Activities:
Received cash sales $ 39,794 $ 39,794 $ 39,794 $ 39,794 $ 39,794 $ 39,794 $ 39,794 $ 39,794 $ 39,794 $ 39,794 $ 39,794 $ 39,794 $ 477,523
Collected PA sales tax $ 2,388 $ 2,388 $ 2,388 $ 2,388 $ 2,388 $ 2,388 $ 2,388 $ 2,388 $ 2,388 $ 2,388 $ 2,388 $ 2,388 $ 28,651
Bought inventory $ (8,010) $ (8,010) $ (8,010) $ (8,010) $ (8,010) $ (8,010) $ (8,010) $ (8,010) $ (8,010) $ (8,010) $ (8,010) $ (8,010) $ (96,120)
Paid advertising $ (6,000) $ (6,000) $ (6,000) $ (6,000) $ (6,000) $ (6,000) $ (6,000) $ (6,000) $ (6,000) $ (6,000) $ (6,000) $ (6,000) $ (72,000)
Paid lease $ (1,350) $ (1,350) $ (1,350) $ (1,350) $ (1,350) $ (1,350) $ (1,350) $ (1,350) $ (1,350) $ (1,350) $ (1,350) $ (1,350) $ (16,200)
Paid security deposit $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Paid salaries $ (10,947) $ (10,947) $ (10,947) $ (10,947) $ (10,947) $ (10,947) $ (10,947) $ (10,947) $ (10,947) $ (10,947) $ (10,947) $ (10,947) $ (131,364)
Paid payroll taxes $ (2,361) $ (2,361) $ (2,361) $ (2,361) $ (2,361) $ (2,361) $ (2,361) $ (2,361) $ (2,361) $ (2,361) $ (2,361) $ (2,361) $ (28,332)
Paid insurance $ (130) $ (130) $ (130) $ (130) $ (130) $ (130) $ (130) $ (130) $ (130) $ (130) $ (130) $ (130) $ (1,560)
Paid Utilities $ (380) $ (380) $ (380) $ (380) $ (380) $ (380) $ (380) $ (380) $ (380) $ (380) $ (380) $ (380) $ (4,560)
Paid telephone bill $ (175) $ (175) $ (175) $ (175) $ (175) $ (175) $ (175) $ (175) $ (175) $ (175) $ (175) $ (175) $ (2,100)
Paid credit card fees $ (437) $ (437) $ (437) $ (437) $ (437) $ (437) $ (437) $ (437) $ (437) $ (437) $ (437) $ (437) $ (5,244)
Paid miscellaneous $ (300) $ (300) $ (300) $ (300) $ (300) $ (300) $ (300) $ (300) $ (300) $ (300) $ (300) $ (300) $ (3,600)
Paid legal fees $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Paid CPA fees $ - $ - $ - $ (200) $ - $ - $ (200) $ - $ - $ (200) $ - $ (250) $ (850)
Paid permits/fees $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Paid PA sales taxes $ (2,388) $ (2,388) $ (2,388) $ (2,388) $ (2,388) $ (2,388) $ (2,388) $ (2,388) $ (2,388) $ (2,388) $ (2,388) $ (2,388) $ (28,651)
Paid Dividends $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ (50,928) $ (50,928)
Paid interest $ (502) $ (494) $ (487) $ (479) $ (471) $ (464) $ (456) $ (448) $ (440) $ (432) $ (424) $ (417) $ (5,514)
Total Operating Activities $ 9,202 $ 9,209 $ 9,217 $ 9,025 $ 9,232 $ 9,240 $ 9,048 $ 9,256 $ 9,263 $ 9,071 $ 9,279 $ (41,891) $ 59,151
ASSUMPTIONS:
1) COGS is based on 20% of sales. Inventory, Credit Card Fees Expense, and Sales Tax Expense are based on
Sales.

81. Just a Spoonful Of Sugar
EXPECTED CASE - Statement of Cash Flow
December 31, 2019
Beginning Cash Balance $ - $ 185,131 $ 196,930 $ 228,756
Total Cash Receipts $ 60,958 $ 393,100 $ 449,424 $ 477,523
Total Operating Activities $ (121,884) $ (363,065) $ (356,002) $ (367,444)
Net Cash Flow $ (60,926) $ 30,035 $ 93,422 $ 110,079
Total Investing Activities $ (51,000) $ - $ - $ -
Owner Withdrawl (DIV) $ - $ - $ (42,333) $ (50,928)
Financing Activities
Sold Stock $ 150,000 $ - $ - $ -
Borrowed SBA Loan $ 150,000 $ - $ - $ -
Repaid Loan Principal $ (2,943) $ (18,235) $ (19,263) $ (20,349)
Total Financing Activities $ 297,057 $ (18,235) $ (19,263) $ (20,349)
Ending Cash Balance $ 185,131 $ 196,930 $ 228,756 $ 267,558

82. Best Case Worst Case Expected Case
Revenue $472,109 $ 235,860 $ 393,100
Net Income (Loss) $ 81,361 $ (95,695) $ 21,143
Cash $266,899 $ 42,319 $ 196,930
Equity $184,518 $ (21,248) $ 114,914
BEST vs. Worst Case
 Worst Case Assumptions – 40% Below Expected
 Best Case Assumption – 20% Above Expected
Financial Summary of Year 1

83. Break-Even Analysis

84. Expected Sales/Maximum Capacity
Expected Revenues:
• Interim - $60,958
• Year 1 – $393,100
• Year 2 - $449,424
• Year 3 - $447,523
Capacity:
• Interim – 5.42%
• Year 1 – 33.60%
• Year 2 – 38.93%
• Year 3 – 43.20%
Maximum Capacity – 375 Customers/Day

86. Year Net Income Equity ROE Mergent* Paneras*
Expected 2017 $ 21,143 $ 114,914 20.00% 9.50% 24.28%
2018 $ 84,666 $ 157,247 62.00%
2019 $ 101,857 $ 208,175 56.00%
Worst 2017 $ (88,067) $ (21,248) -360.00% 9.50% 24.28%
2018 $ (52,000) $ (73,249) 110.00%
2019 $ (42,806) $ (116,055) 45.00%
Best 2017 $ 88,988 $ 184,518 57.00% 9.50% 24.28%
2018 $ 159,680 $ 261,058 69.00%
2019 $ 180,423 $ 348,513 57.00%
*MERGENT Peer Average 2015 data, NAICS 722110: Full-Service Restaurants
Just a Spoonful Of Sugar
BEST CASE -
December 31, 2016 - 2019

87. *MERGENT Peer Average 2015 data, NAICS 722110: Full-Service Restaurants
Year Net Income Equity ROI Mergent* Paneras*
Expected 2017 $ 21,143 $ 114,914 11.80% 15.37% 27.85%
2018 $ 84,666 $ 157,247 31.70%
2019 $ 101,857 $ 208,175 36.10%
Worst 2017 $ (88,067) $ (21,248) -81.87% 15.37% 27.85%
2018 $ (52,000) $ (73,249) -143.21%
2019 $ (42,806) $ (116,055) 138.92%
Best 2017 $ 88,988 $ 184,518 28.40% 15.37% 27.85%
2018 $ 159,680 $ 261,058 41.30%
2019 $ 180,423 $ 348,513 41.22%
Just a Spoonful Of Sugar
BEST CASE
December 31, 2016 - 2019

89. Exit Strategy
• In the event Just a Spoonful of Sugar
does not meet or exceed forecasts and
profitability:
• Liquidate inventory and equipment
• Balance owed paid by investors

91. Milestones
• Gantt Chart

92. Gantt Chart for First 52 Weeks

93. Just a Spoonful of
Sugar
Come Enjoy a Healthy Twist on a Familiar
Taste!
Thank You!

94. Q & A