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1. Cover Page Business plan for online clothing store

2. Ecommerce Business plan for online clothing store
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3. Legal Page
Confidentiality Agreement
The undersigned reader acknowledges that the information provided by
_________________________ in this business plan is confidential; therefore, reader agrees not to
disclose it without the express written permission of _________________________.
It is acknowledged by reader that information to be furnished in this business plan is in all respects
confidential in nature, other than information which is in the public domain through other means
and that any disclosure or use of same by reader, may cause serious harm or damage to
_________________________.
Upon request, this document is to be immediately returned to _________________________.
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___________________
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___________________
Date
This is a business plan. It does not imply an offering of securities.

4. Table of Contents
Page 1
1.0 Executive Summary........................................................................................................................... 1
Chart: Highlights.............................................................................................................................. 1
1.1 Objectives ........................................................................................................................................ 1
1.2 Mission............................................................................................................................................. 2
1.3 Keys to Success............................................................................................................................... 2
2.0 Company Summary........................................................................................................................... 2
2.1 Company Ownership .................................................................................................................... 2
2.2 Startup Summary........................................................................................................................... 2
Table: Startup.................................................................................................................................... 2
Chart: Startup ................................................................................................................................... 3
3.0 Services ................................................................................................................................................ 4
4.0 Market Analysis Summary............................................................................................................... 4
4.1 Market Segmentation .................................................................................................................... 4
Table: Market Analysis.................................................................................................................... 4
Chart: Market Analysis (Pie) .......................................................................................................... 5
4.2 Target Market Segment Strategy ................................................................................................. 5
4.3 Service Business Analysis ............................................................................................................. 5
4.3.1 Competition and Buying Patterns ........................................................................................ 5
5.0 Web Plan Summary........................................................................................................................... 5
5.1 Website Marketing Strategy ......................................................................................................... 5
5.2 Development Requirements......................................................................................................... 6
6.0 Strategy and Implementation Summary ........................................................................................ 6
6.1 SWOT Analysis .............................................................................................................................. 6
6.1.1 Strengths................................................................................................................................... 6
6.1.2 Weaknesses .............................................................................................................................. 6
6.1.3 Opportunities........................................................................................................................... 6
6.1.4 Threats ...................................................................................................................................... 6
6.2 Competitive Edge........................................................................................................................... 6
6.3 Marketing Strategy ........................................................................................................................ 7
6.4 Sales Strategy.................................................................................................................................. 7
6.4.1 Sales Forecast........................................................................................................................... 7
Table: Sales Forecast .................................................................................................................... 7
Chart: Sales Monthly ................................................................................................................... 8
Chart: Sales by Year..................................................................................................................... 9
6.5 Milestones ....................................................................................................................................... 9
Table: Milestones.............................................................................................................................. 9
Chart: Milestones ........................................................................................................................... 10
7.0 Management Summary................................................................................................................... 10
7.1 Personnel Plan.............................................................................................................................. 10
Table: Personnel ............................................................................................................................. 10

5. Table of Contents
Page 2
8.0 Financial Plan ................................................................................................................................... 11
8.1 Startup Funding ........................................................................................................................... 11
Table: Startup Funding.................................................................................................................. 11
8.2 Important Assumptions.............................................................................................................. 12
8.3 Break-even Analysis .................................................................................................................... 12
Table: Break-even Analysis .......................................................................................................... 12
Chart: Break-even Analysis .......................................................................................................... 13
8.4 Projected Profit and Loss ............................................................................................................ 14
Table: Profit and Loss.................................................................................................................... 14
Chart: Profit Monthly .................................................................................................................... 15
Chart: Profit Yearly........................................................................................................................ 15
Chart: Gross Margin Monthly...................................................................................................... 16
Chart: Gross Margin Yearly.......................................................................................................... 16
8.5 Projected Cash Flow .................................................................................................................... 16
Table: Cash Flow............................................................................................................................ 17
Chart: Cash...................................................................................................................................... 18
8.6 Projected Balance Sheet............................................................................................................... 19
Table: Balance Sheet....................................................................................................................... 19
8.7 Business Ratios ............................................................................................................................. 20
Table: Ratios.................................................................................................................................... 20
Table: Sales Forecast ................................................................................................................................ 1
Table: Personnel ....................................................................................................................................... 2
Table: Profit and Loss.............................................................................................................................. 3
Table: Cash Flow...................................................................................................................................... 5
Table: Balance Sheet................................................................................................................................. 7

6. Table of Contents
Page 1

7. Ecommerce startup business plan
Page 1
1.0 Executive Summary
Enterslice LLPe is a start-up retail store in Bend, Oregon that provides interesting merchandise
options at bargain prices. Financing will come from the private investments of owners Ted
Brinkman and Jim Spencer. They will donate equity that will be cleared at the end of 36
months. Dividends will be paid quarterly on the outstanding equity.
Enterslice LLPe will be incorporated as an LLC corporation. This will shield the owners from
issues of personal liability and double taxation. The investors will be treated as shareholders
and therefore will not be liable for more than their personal investments. The majority owner
Ted Brinkman, will contribute from his personal savings toward this business venture. With an
agressive marketing plan Enterslice LLPe expects to experience steady growth as it becomes
more familiar to the general public.
With the financing in place Enterslice LLPe will be able to successfully open and maintain
operations through year one. The large capital investments of the owners will provide the public
with a unique and innovative store that will cater to the needs of those on fixed incomes such
as low income families, the elderly, and the large student population in the Bend area. The
successful operation of Enterslice LLPe will provide a customer base that will allow it to be self-
sufficient.
Chart: Highlights
1.1 Objectives
1. To provide a wide range of merchandise at reasonable prices.
2. To achieve a healthy profit margin within the first year.
3. To achieve a modest net profit by year two.

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4. To be an active and vocal member of the community, and provide continual re-investment
through participation in community activities and financial contributions.
1.2 Mission
Enterslice LLPe provides a variety of interesting merchandise options at bargain prices.
Dedicated to customer service Enterslice LLPe will give its patrons the kind of service that is
respectful and prompt. Employees of Enterslice LLPe will also be treated in a professional
manner with a rewarding work environment and fair compensation. Enterslice LLPe wants each
customer to feel as though he/she has gotten Fifth Avenue treatment at a bargain price.
1.3 Keys to Success
To succeed in this business we must:
 Sell a broad range of products.
 Provide for the satisfaction of 100% of our customers.
 Be an active member of the community.
 Encourage customer input.
2.0 Company Summary
Enterslice LLPe sells products and provides excellent customer service for the general public.
We have leased a retail store which we use to market and merchandise our products. It is
located one mile from Main St. on River Way in Bend, Oregon. The company was incorporated
on January 2.
2.1 Company Ownership
Enterslice LLPe is a privately held corporation. It will be registered as a Subchapter S, with
ownership Ted Brinkman (60%), Jim Spencer (40%).
2.2 Startup Summary
The building will be leased with a down payment of $3,000 on a four year lease.
Start-up costs will be financed through a combination of owner investment and short-term
borrowing. The start-up chart shows the distribution of financing.
Other miscellaneous expenses include:
 Marketing/advertising consultancy fees for assistance in designing our grand-opening ads
and brochures.
 Legal fees for corporate organization filings.
 Retail merchandising/designing fees for store layout and minor renovations.
Table: Startup

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Startup
Requirements
Startup Expenses
Legal $300
Stationery, etc. $200
Brochures $500
Marketing consultants $1,000
Insurance $200
Rent $3,000
Building renovations $5,000
Expensed equipment $1,500
Other $1,300
Total Startup Expenses $13,000
Startup Assets
Cash Required $42,500
Other Current Assets $1,000
Long-term Assets $10,000
Total Assets $53,500
Total Requirements $66,500
Chart: Startup

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3.0 Services
Enterslice LLPe sells a variety of quality discount merchandise. The types of merchandise we
will carry will include items such as dishware, household goods, toys, cosmetics, candy,
greeting cards, and a list of items too exhaustive to list here. A dedicated staff is committed to
providing excellent customer service.
The merchandise is purchased from a variety of well-known manufacturers such as Procter &
Gamble, General Mills, American Greetings as well as a number of other generic branded
companies. Shipments arrive on a daily basis. We will continue to find new product lines that
can be added to our inventory.
We are able to sell products at very low prices, because we will purchase items from
discontinued lines, seconds, over runs, etc., that cannot be sold to a manufacturer's usual retail
customers.
4.0 Market Analysis Summary
We expect sales to increase steadily as consumers find that they can purchase a variety of
quality items at bargain prices. We intend to tap into the retail market with pricing that will
encourage quantity buying, and our pricing will attract consumers on fixed budgets.
Our target market is the lower income portion of the Bend and Redmond community. This
includes working class individuals, the elderly, and students, many of whom are price conscious
and looking to find a value for their dollar.
4.1 Market Segmentation
The market analysis pie chart shows potential customers and the company's target markets.
Enterslice LLPe intends to provide affordable shopping alternatives to working class families
with incomes under $25,000, for elderly people on fixed incomes, and also a large student
population that tend to be on strict budgets. Bend makes up the largest market segment. We
expect this market to grow at a rate of 10% per year. This market constitutes the general
public who are looking for affordable merchandise at bargain prices. Redmond constitutes the
second largest market with a fast growing retirement community. There are also many
bedroom communities that shop in the Bend area that will add to the percentage of consumers.
Table: Market Analysis
Market Analysis
2016 2017 2018 2019 2020
Potential Customers Growth CAGR
Elderly 10% 40,000 44,000 48,400 53,240 58,564 10.00%
Students 10% 20,000 22,000 24,200 26,620 29,282 10.00%
Working Class
Families
10% 50,000 55,000 60,500 66,550 73,205 10.00%
Total 10.00% 110,000 121,000 133,100 146,410 161,051 10.00%

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Chart: Market Analysis (Pie)
4.2 Target Market Segment Strategy
We focus on the price conscious consumer who is looking for value as well as quality. Both the
Bend and the Redmond groups will be marketed to as they are isolated populations which do
most of their shopping in the greater Bend area. If we can attract and keep these consumers
the word will continue to spread about what our store has to offer.
4.3 Service Business Analysis
In an ever changing economy the discount store model is becoming more popular with the
consumer. Providing a large selection of bargain-priced items is our intended goal.
4.3.1 Competition and Buying Patterns
Consumers demand quality customer service, fair pricing, and a convenient location.
Competition is very tough with customer service and location key components. The selection of
merchandise a store provides is also very important.
5.0 Web Plan Summary
5.1 Website Marketing Strategy

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5.2 Development Requirements
6.0 Strategy and Implementation Summary
Enterslice LLPe uses a strategy of total market service. Our promise is in our location and the
products we sell, the people we attract, and the atmosphere we create.
We will present a store that is pleasant to shop in with a large variety of merchandise to choose
from.
Ultimately, we are selling more than just merchandise. We are selling ourselves. We want to
provide the kind of customer service that will provide an atmosphere that creates a positive
shopping experience for our customers.
Strategic Assumptions:
1. Every person with income limitations or on fixed incomes is a potential customer.
2. Marketing to these segments of the population will lead to an expansion in overall market
growth.
6.1 SWOT Analysis
6.1.1 Strengths
6.1.2 Weaknesses
6.1.3 Opportunities
6.1.4 Threats
6.2 Competitive Edge
Our location is a very important competitive edge. We are located in the popular Riverway Mall
which has a high appeal to many different kinds of consumers. There is a good mix of high and
low end shops with several quality restaurants near by. With easy access from Main St. the

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Riverway Mall is a popular destination not only for Bend residents, but for people commuting
from Redmond and the outlying areas.
Another competitive edge we will have over our competition is the large variety of merchandise
we will carry. With the sources we are working with it will be possible to carry many name
brand items at a discount price. Add a staff committed to providing great customer service and
Enterslice LLPe will be an attractive stop for the consumer.
6.3 Marketing Strategy
Enterslice LLPe will benchmark our objectives for sales promotion and mass selling.
We are focusing our marketing effort on the community of consumers that want a store which
has an interesting variety of merchandise at bar gin prices. We will implement a strategy that
treats these customers as a community. This means our marketing resources will be centered
around both sales promotions (events, displays) and personal sales (customer service, friendly
atmosphere).
 We will stay within our marketing budget.
 Marketing promotions will be consistent with the Mission Statement.
6.4 Sales Strategy
Employees are paid a straight wage but can achieve a semi-yearly bonus based on profits and
customer satisfaction rates.
All potential sales will be attended to in a timely fashion and long-term salesperson-customer
relationships will take precedence over sales closure.
6.4.1 Sales Forecast
The following table and chart give a run-down on forecasted sales. We expect sales to increase
at a rate of 10% by April. We would like to see another increase of 10% by August.
We expect to experience a steady growth throughout our first year even though we are a new
business enterprise. As we become more familiar to the public we expect to gain more market
share and would like to see progressive growth as we head into the following year. Enterslice
LLPe, with an aggressive marketing approach expects to increase its share of the market by
offering a unique option to discount shopping.
Note: For company purchases, the per-unit price of inventory purchases includes cost of
shipping.
Table: Sales Forecast
Sales Forecast
FY 2017 FY 2018 FY 2019
Sales
Perishable Items $113,500 $136,200 $163,440

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Non-Perishible Items $212,000 $254,400 $305,280
Total Sales $325,500 $390,600 $468,720
Direct Cost of Sales FY 2017 FY 2018 FY 2019
Perishable Items $56,750 $68,100 $81,720
Non-Perishable Items $106,000 $127,200 $152,640
Subtotal Direct Cost of Sales $162,750 $195,300 $234,360
Chart: Sales Monthly

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Chart: Sales by Year
6.5 Milestones
The milestone table shows how the responsibilities break down in the start up of our store. Ted
Brinkman will head up the drafting of the business plan and will conduct the drive to secure
funding. Jim Spencer will work to secure a site for the store and will handle the details with the
personnel plan. Our accountant Dick Garret will set up our accounting plan.
Table: Milestones
Milestones
Milestone Start Date End Date Budget Manager Department
Business Plan 01-01-2003 03-02-2003 $1,000 Brinkman Owner
Secure Start Up Funding 17-02-2003 03-04-2003 $500 Brinkman Owner
Site Selection 01-03-2003 22-04-2003 $1,500 Spencer Management
Personal Plan 04-06-2003 21-06-2003 $500 Spencer Management
Accounting Plan 08-07-2003 19-07-2003 $1,000 Tollman Accounting
Totals $4,500

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Chart: Milestones
7.0 Management Summary
The owners of Enterslice LLPe believe very strongly that relationships should be forthright, work
should be structured with enough room for creativity, and pay should be fair and equitable in
relation to what the industry is paying. With the right people in place Enterslice LLPe will have
the incentives to encourage quality people to stay.
Ted Brinkman and Jim Spencer worked together as managers of a group of large regional retail
operations (name omitted) before starting Enterslice LLPe. Over the past 10 years, under their
direction, the organization became the largest and most well-known in their area. The owners
of the company were looking to sell the company to a national organization and it was at that
point that Jim and Ted decided to branch out on their own. Both bring extensive retail
marketing and finance knowledge to the company. They have the knowledge, experience and
contacts to make the company a success.
7.1 Personnel Plan
The personnel plan is included in the following table. It shows the owner's salary in which Mr.
Brinkman only wants a small draw at the initial start of the store. There will be four full-time
employees and four part-time employees. Mr Spencer will act as the full-time manager to
oversee many of the day-to-day functions of the store. Store employees will start at an hourly
rate and raises will come after the stores first year of operation. The manager will start at a
monthly salary. Salaries and hourly rates are shown in the table below. Full-time employees will
qualify for full benefits.
Table: Personnel
Personnel Plan

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FY 2017 FY 2018 FY 2019
Owner $24,000 $28,000 $30,000
Owner/Manager $30,000 $31,500 $33,000
Full Time $16,800 $17,000 $18,500
Full Time $16,800 $17,000 $18,500
Full Time $16,800 $17,000 $18,500
Full Time $16,800 $17,000 $18,500
Part Time $6,000 $5,900 $6,300
Part Time $6,000 $5,900 $6,300
Part Time $6,000 $5,900 $6,300
Part Time $6,000 $5,900 $6,300
Total People 10 10 10
Total Payroll $145,200 $151,100 $162,200
8.0 Financial Plan
1. Growth will be moderate; cash flows steady.
2. Marketing costs will remain below 15% of sales.
3. The company will invest residual profits into financial markets and not company expansion
(unless absolutely necessary).
4. Future cash investments will use NOV projections to achieve maximum return with limited
risk.
8.1 Startup Funding
Table: Startup Funding
Startup Funding
Startup Expenses to Fund $13,000
Startup Assets to Fund $53,500
Total Funding Required $66,500
Assets
Non-cash Assets from Startup $11,000
Cash Requirements from Startup $42,500
Additional Cash Raised $20,000
Cash Balance on Starting Date $62,500
Total Assets $73,500
Liabilities and Capital
Liabilities
Current Borrowing $0

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Long-term Liabilities $0
Accounts Payable (Outstanding Bills) $6,000
Other Current Liabilities (interest-free) $500
Total Liabilities $6,500
Capital
Planned Investment
Ted Brinkman $40,000
Jim Spencer $30,000
Other $10,000
Additional Investment Requirement $0
Total Planned Investment $80,000
Loss at Startup (Startup Expenses) ($13,000)
Total Capital $67,000
Total Capital and Liabilities $73,500
Total Funding $86,500
8.2 Important Assumptions
The personnel burden is very low because benefits are not paid to part-timers. And the short-
term interest rate is extraordinarily low because of Mr. Brinkman's long-standing relationship
with High Desert Credit Union.
8.3 Break-even Analysis
A Break-even Analysis table has been completed on the basis of average costs/prices. With
fixed costs, average sales, and average variable costs, the table and chart show what we need
per month to break-even.
Table: Break-even Analysis
Break-even Analysis
Monthly Revenue Break-even $37,570
Assumptions:
Average Percent Variable Cost 50%
Estimated Monthly Fixed Cost $18,785

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Chart: Break-even Analysis

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8.4 Projected Profit and Loss
We predict advertising costs will go down in the next three years. We will be able to find what
has worked well for us and concentrate on those advertising methods. Normally, a start-up
concern will operate with negative profits through the first two years. We will avoid that kind of
operating loss by knowing our target markets.
Table: Profit and Loss
Pro Forma Profit and Loss
FY 2017 FY 2018 FY 2019
Sales $325,500 $390,600 $468,720
Direct Cost of Sales $162,750 $195,300 $234,360
Other Costs of Goods $0 $0 $0
Total Cost of Sales $162,750 $195,300 $234,360
Gross Margin $162,750 $195,300 $234,360
Gross Margin % 50.00% 50.00% 50.00%
Expenses
Payroll $145,200 $151,100 $162,200
Sales and Marketing and Other Expenses $12,000 $0 $0
Depreciation $1,143 $1,143 $1,143
Rent $36,000 $0 $0
Utilities $3,300 $0 $0
Insurance $3,600 $0 $0
Payroll Taxes $21,780 $22,665 $24,330
Other $2,400 $0 $0
Total Operating Expenses $225,423 $174,908 $187,673
Profit Before Interest and Taxes ($62,673) $20,392 $46,687
EBITDA ($61,530) $21,535 $47,830
Interest Expense $34 $161 $77
Taxes Incurred $0 $5,058 $11,847
Net Profit ($62,707) $15,173 $34,763
Net Profit/Sales -19.26% 3.88% 7.42%

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Chart: Profit Monthly
Chart: Profit Yearly

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Chart: Gross Margin Monthly
Chart: Gross Margin Yearly
8.5 Projected Cash Flow
We are positioning ourselves in the market as a medium risk concern with steady cash flows.
Accounts payable is paid at the end of each month, while sales are in cash, giving Enterslice
LLPe an excellent cash structure. Fifty percent of cash above a TBA amount will be invested into
semi-liquid stock portfolios to decrease the opportunity cost of cash held.

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Table: Cash Flow
Pro Forma Cash Flow
FY 2017 FY 2018 FY 2019
Cash Received
Cash from Operations
Cash Sales $325,500 $390,600 $468,720
Subtotal Cash from Operations $325,500 $390,600 $468,720
Additional Cash Received
Sales Tax, VAT, HST/GST Received $0 $0 $0
New Current Borrowing $3,000 $0 $0
New Other Liabilities (interest-free) $0 $0 $0
New Long-term Liabilities $0 $0 $0
Sales of Other Current Assets $0 $0 $0
Sales of Long-term Assets $0 $0 $0
New Investment Received $2,000 $0 $0
Subtotal Cash Received $330,500 $390,600 $468,720
Expenditures FY 2017 FY 2018 FY 2019
Expenditures from Operations
Cash Spending $145,200 $151,100 $162,200
Bill Payments $220,960 $231,744 $266,715
Subtotal Spent on Operations $366,160 $382,844 $428,915
Additional Cash Spent
Sales Tax, VAT, HST/GST Paid Out $0 $0 $0
Principal Repayment of Current Borrowing $100 $1,200 $1,200
Other Liabilities Principal Repayment $0 $0 $0
Long-term Liabilities Principal Repayment $0 $0 $0
Purchase Other Current Assets $0 $0 $0
Purchase Long-term Assets $0 $0 $0
Dividends $0 $0 $0
Subtotal Cash Spent $366,260 $384,044 $430,115
Net Cash Flow ($35,760) $6,556 $38,605
Cash Balance $26,740 $33,296 $71,900

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Chart: Cash

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8.6 Projected Balance Sheet
All of our tables will be updated monthly to reflect past performance and future assumptions.
Future assumptions will not be based on past performance but rather on economic cycle
activity, regional industry strength, and future cash flow possibilities. We expect solid growth in
net worth beyond the year 2006.
Table: Balance Sheet
Pro Forma Balance Sheet
FY 2017 FY 2018 FY 2019
Assets
Current Assets
Cash $26,740 $33,296 $71,900
Other Current Assets $1,000 $1,000 $1,000
Total Current Assets $27,740 $34,296 $72,900
Long-term Assets
Long-term Assets $10,000 $10,000 $10,000
Accumulated Depreciation $1,143 $2,286 $3,429
Total Long-term Assets $8,857 $7,714 $6,571
Total Assets $36,597 $42,010 $79,472
Liabilities and Capital FY 2017 FY 2018 FY 2019
Current Liabilities
Accounts Payable $26,904 $18,344 $22,242
Current Borrowing $2,900 $1,700 $500
Other Current Liabilities $500 $500 $500
Subtotal Current Liabilities $30,304 $20,544 $23,242
Long-term Liabilities $0 $0 $0
Total Liabilities $30,304 $20,544 $23,242
Paid-in Capital $82,000 $82,000 $82,000
Retained Earnings ($13,000) ($75,707) ($60,534)
Earnings ($62,707) $15,173 $34,763
Total Capital $6,293 $21,466 $56,229
Total Liabilities and Capital $36,597 $42,010 $79,472
Net Worth $6,293 $21,466 $56,229

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8.7 Business Ratios
We expect our net profit margin and gross margin, to increase steadily over the three-year
period. Our net working capital will increase handsomely by year three, proving that we have
the cash flows to remain a going concern. The following table shows these important financial
ratios, based upon NAICS industry code 452112, Discount Department Stores.
Table: Ratios
Ratio Analysis
FY 2017 FY 2018 FY 2019 Industry Profile
Sales Growth n.a. 20.00% 20.00% 6.06%
Percent of Total Assets
Other Current Assets 2.73% 2.38% 1.26% 28.89%
Total Current Assets 75.80% 81.64% 91.73% 80.40%
Long-term Assets 24.20% 18.36% 8.27% 19.60%
Total Assets 100.00% 100.00% 100.00% 100.00%
Current Liabilities 82.81% 48.90% 29.25% 17.64%
Long-term Liabilities 0.00% 0.00% 0.00% 10.82%
Total Liabilities 82.81% 48.90% 29.25% 28.46%
Net Worth 17.19% 51.10% 70.75% 71.54%
Percent of Sales
Sales 100.00% 100.00% 100.00% 100.00%
Gross Margin 50.00% 50.00% 50.00% 27.06%
Selling, General & Administrative
Expenses
69.26% 46.12% 42.54% 9.93%
Advertising Expenses 0.00% 0.00% 0.00% 1.10%
Profit Before Interest and Taxes -19.25% 5.22% 9.96% 3.24%
Main Ratios
Current 0.92 1.67 3.14 3.98
Quick 0.92 1.67 3.14 1.18
Total Debt to Total Assets 82.81% 48.90% 29.25% 41.68%
Pre-tax Return on Net Worth -996.49% 94.25% 82.89% 7.89%
Pre-tax Return on Assets -171.35% 48.16% 58.65% 13.53%
Additional Ratios FY 2017 FY 2018 FY 2019
Net Profit Margin -19.26% 3.88% 7.42% n.a
Return on Equity -996.49% 70.68% 61.82% n.a
Activity Ratios
Accounts Payable Turnover 8.99 12.17 12.17 n.a
Payment Days 28 37 27 n.a
Total Asset Turnover 8.89 9.30 5.90 n.a

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Debt Ratios
Debt to Net Worth 4.82 0.96 0.41 n.a
Current Liab. to Liab. 1.00 1.00 1.00 n.a
Liquidity Ratios
Net Working Capital ($2,564) $13,752 $49,658 n.a
Interest Coverage -1,821.00 126.66 606.32 n.a
Additional Ratios
Assets to Sales 0.11 0.11 0.17 n.a
Current Debt/Total Assets 83% 49% 29% n.a
Acid Test 0.92 1.67 3.14 n.a
Sales/Net Worth 51.73 18.20 8.34 n.a
Dividend Payout 0.00 0.00 0.00 n.a

28. Appendix
Page 1
Table: Sales Forecast
Sales Forecast
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
Sales
Perishable Items 0% $6,000 $6,500 $7,000 $7,500 $8,500 $9,000 $9,000 $9,000 $10,000 $12,000 $12,000 $17,000
Non-Perishible Items 0% $12,000 $13,000 $14,000 $15,000 $17,000 $18,000 $18,000 $18,000 $19,000 $21,000 $21,000 $26,000
Total Sales $18,000 $19,500 $21,000 $22,500 $25,500 $27,000 $27,000 $27,000 $29,000 $33,000 $33,000 $43,000
Direct Cost of Sales Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
Perishable Items $3,000 $3,250 $3,500 $3,750 $4,250 $4,500 $4,500 $4,500 $5,000 $6,000 $6,000 $8,500
Non-Perishable Items $6,000 $6,500 $7,000 $7,500 $8,500 $9,000 $9,000 $9,000 $9,500 $10,500 $10,500 $13,000
Subtotal Direct Cost of Sales $9,000 $9,750 $10,500 $11,250 $12,750 $13,500 $13,500 $13,500 $14,500 $16,500 $16,500 $21,500

29. Appendix
Page 2
Table: Personnel
Personnel Plan
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
Owner 0% $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000
Owner/Manager 0% $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500
Full Time 0% $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400
Full Time 0% $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400
Full Time 0% $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400
Full Time 0% $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400
Part Time 0% $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500
Part Time 0% $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500
Part Time 0% $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500
Part Time 0% $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500
Total People 10 10 10 10 10 10 10 10 10 10 10 10
Total Payroll $12,100 $12,100 $12,100 $12,100 $12,100 $12,100 $12,100 $12,100 $12,100 $12,100 $12,100 $12,100

30. Appendix
Page 3
Table: Profit and Loss
Pro Forma Profit and
Loss
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
Sales $18,000 $19,500 $21,000 $22,500 $25,500 $27,000 $27,000 $27,000 $29,000 $33,000 $33,000 $43,000
Direct Cost of Sales $9,000 $9,750 $10,500 $11,250 $12,750 $13,500 $13,500 $13,500 $14,500 $16,500 $16,500 $21,500
Other Costs of Goods $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Cost of Sales $9,000 $9,750 $10,500 $11,250 $12,750 $13,500 $13,500 $13,500 $14,500 $16,500 $16,500 $21,500
Gross Margin $9,000 $9,750 $10,500 $11,250 $12,750 $13,500 $13,500 $13,500 $14,500 $16,500 $16,500 $21,500
Gross Margin % 50.00% 50.00% 50.00% 50.00% 50.00% 50.00% 50.00% 50.00% 50.00% 50.00% 50.00% 50.00%
Expenses
Payroll $12,100 $12,100 $12,100 $12,100 $12,100 $12,100 $12,100 $12,100 $12,100 $12,100 $12,100 $12,100
Sales and Marketing
and Other Expenses
$1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000
Depreciation $95 $95 $95 $95 $95 $95 $95 $95 $95 $95 $95 $95
Rent $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000
Utilities $300 $300 $300 $300 $300 $300 $300 $300 $300 $300 $300 $0
Insurance $300 $300 $300 $300 $300 $300 $300 $300 $300 $300 $300 $300
Payroll Taxes 15% $1,815 $1,815 $1,815 $1,815 $1,815 $1,815 $1,815 $1,815 $1,815 $1,815 $1,815 $1,815
Other $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200
Total Operating
Expenses
$18,810 $18,810 $18,810 $18,810 $18,810 $18,810 $18,810 $18,810 $18,810 $18,810 $18,810 $18,510
Profit Before Interest
and Taxes
($9,810) ($9,060) ($8,310) ($7,560) ($6,060) ($5,310) ($5,310) ($5,310) ($4,310) ($2,310) ($2,310) $2,990
EBITDA ($9,715) ($8,965) ($8,215) ($7,465) ($5,965) ($5,215) ($5,215) ($5,215) ($4,215) ($2,215) ($2,215) $3,085
Interest Expense $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $18 $17
Taxes Incurred $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

31. Appendix
Page 4
Net Profit ($9,810) ($9,060) ($8,310) ($7,560) ($6,060) ($5,310) ($5,310) ($5,310) ($4,310) ($2,310) ($2,328) $2,973
Net Profit/Sales -54.50% -46.46% -39.57% -33.60% -23.77% -19.67% -19.67% -19.67% -14.86% -7.00% -7.05% 6.91%

32. Appendix
Page 5
Table: Cash Flow
Pro Forma Cash Flow
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
Cash Received
Cash from Operations
Cash Sales $18,000 $19,500 $21,000 $22,500 $25,500 $27,000 $27,000 $27,000 $29,000 $33,000 $33,000 $43,000
Subtotal Cash from Operations $18,000 $19,500 $21,000 $22,500 $25,500 $27,000 $27,000 $27,000 $29,000 $33,000 $33,000 $43,000
Additional Cash Received
Sales Tax, VAT, HST/GST
Received
0.00% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
New Current Borrowing $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $3,000 $0
New Other Liabilities (interest-
free)
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
New Long-term Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Sales of Other Current Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Sales of Long-term Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
New Investment Received $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $2,000 $0
Subtotal Cash Received $18,000 $19,500 $21,000 $22,500 $25,500 $27,000 $27,000 $27,000 $29,000 $33,000 $38,000 $43,000
Expenditures Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
Expenditures from Operations
Cash Spending $12,100 $12,100 $12,100 $12,100 $12,100 $12,100 $12,100 $12,100 $12,100 $12,100 $12,100 $12,100
Bill Payments $6,521 $15,640 $16,390 $17,140 $17,915 $19,390 $20,115 $20,115 $20,148 $21,182 $23,116 $23,289
Subtotal Spent on Operations $18,621 $27,740 $28,490 $29,240 $30,015 $31,490 $32,215 $32,215 $32,248 $33,282 $35,216 $35,389
Additional Cash Spent
Sales Tax, VAT, HST/GST Paid
Out
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

33. Appendix
Page 6
Principal Repayment of Current
Borrowing
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $100
Other Liabilities Principal
Repayment
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Long-term Liabilities Principal
Repayment
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Purchase Other Current Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Purchase Long-term Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Dividends $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Cash Spent $18,621 $27,740 $28,490 $29,240 $30,015 $31,490 $32,215 $32,215 $32,248 $33,282 $35,216 $35,489
Net Cash Flow ($621) ($8,240) ($7,490) ($6,740) ($4,515) ($4,490) ($5,215) ($5,215) ($3,248) ($282) $2,784 $7,511
Cash Balance $61,880 $53,640 $46,150 $39,410 $34,895 $30,405 $25,190 $19,975 $16,726 $16,445 $19,229 $26,740

34. Appendix
Page 7
Table: Balance Sheet
Pro Forma Balance Sheet
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
Assets Starting
Balances
Current Assets
Cash $62,500 $61,880 $53,640 $46,150 $39,410 $34,895 $30,405 $25,190 $19,975 $16,726 $16,445 $19,229 $26,740
Other Current Assets $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000
Total Current Assets $63,500 $62,880 $54,640 $47,150 $40,410 $35,895 $31,405 $26,190 $20,975 $17,726 $17,445 $20,229 $27,740
Long-term Assets
Long-term Assets $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000
Accumulated Depreciation $0 $95 $190 $286 $381 $476 $571 $667 $762 $857 $952 $1,048 $1,143
Total Long-term Assets $10,000 $9,905 $9,810 $9,714 $9,619 $9,524 $9,429 $9,333 $9,238 $9,143 $9,048 $8,952 $8,857
Total Assets $73,500 $72,784 $64,449 $56,864 $50,029 $45,418 $40,833 $35,523 $30,213 $26,869 $26,492 $29,181 $36,597
Liabilities and Capital Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
Current Liabilities
Accounts Payable $6,000 $15,095 $15,820 $16,545 $17,270 $18,720 $19,445 $19,445 $19,445 $20,411 $22,345 $22,361 $26,904
Current Borrowing $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $3,000 $2,900
Other Current Liabilities $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500
Subtotal Current
Liabilities
$6,500 $15,595 $16,320 $17,045 $17,770 $19,220 $19,945 $19,945 $19,945 $20,911 $22,845 $25,861 $30,304
Long-term Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Liabilities $6,500 $15,595 $16,320 $17,045 $17,770 $19,220 $19,945 $19,945 $19,945 $20,911 $22,845 $25,861 $30,304
Paid-in Capital $80,000 $80,000 $80,000 $80,000 $80,000 $80,000 $80,000 $80,000 $80,000 $80,000 $80,000 $82,000 $82,000
Retained Earnings ($13,000) ($13,000) ($13,000) ($13,000) ($13,000) ($13,000) ($13,000) ($13,000) ($13,000) ($13,000) ($13,000) ($13,000) ($13,000)
Earnings $0 ($9,810) ($18,870) ($27,181) ($34,741) ($40,801) ($46,111) ($51,422) ($56,732) ($61,042) ($63,352) ($65,680) ($62,707)
Total Capital $67,000 $57,190 $48,130 $39,819 $32,259 $26,199 $20,889 $15,578 $10,268 $5,958 $3,648 $3,320 $6,293
Total Liabilities and
Capital
$73,500 $72,784 $64,449 $56,864 $50,029 $45,418 $40,833 $35,523 $30,213 $26,869 $26,492 $29,181 $36,597
Net Worth $67,000 $57,190 $48,130 $39,819 $32,259 $26,199 $20,889 $15,578 $10,268 $5,958 $3,648 $3,320 $6,293

35. Appendix
Page 8