assignment

During when you write your Business plan. Should Determine

· Product

· Source country

· Target country

· Supplier

· Competitor

· Unique

Your report (Business plan ) should write about these points and

1. Concept / Executive Summary

2. Corporate Profile and Nature of Business

3. Management and Human Resources

4. Target market and Environmental Scan

5. Market Entry / Marketing Strategy (2 marks for HS Code)

6. Operations

Financial Section (incl spreadsheets)

8. Risk management strategy

9. Conclusion /Recommendation

10. Overall Business Plan Evaluation

11. Grammar, Spelling, Sentence Structure

12. Readable document, flows, structured, easy to follow

Financial Statement

Find a public company that might be in competition with your ,or could be a potential supplier or customer . Make copies of their balance sheet and their income statement ,and provide with 2 page typed , double – space analysis . This analysis could include :

Why you selected this company

· Do they have sound financing, an why?

· What other interesting financial information did you discover that is not the balance sheet or income statement?

· How is your company similar to this one?

· How does your company differ from this one?

· What did you apply from your previous finance or accounting courses?

Your analysis is not limited to these suggestions, nor is it necessary for you to touch each one of these points.

During when you write your Business plan. Should Determine

· Product

· Source country

· Target country

· Supplier

· Competitor

· Unique

Your report (Business plan ) should write about these points and

1. Concept / Executive Summary:

The concept is one of the most important sections of the business plan as it is the one that determines the attitude of the reader to the rest of the business plan. It should be no more than one page long and include the following:

· a brief description of the company and what attributes it has to bring the opportunity being profiled to a successful conclusion;

· a brief description of the product or service being offered and why it will be successful in the chosen marketplace;

· a brief description of the target market chosen and why it is an appropriate market for both the company and the product or service being profiled;

· a quantitative, not qualitative, evaluation of the opportunity and how it meets the evaluation criteria of the reader;

· a recommendation on future actions to be taken where appropriate.

2. Corporate Profile and Nature of Business :

The corporate profile details the company’s history and capabilities and will include at a minimum the following information:

· the date and place of the company’s formation;

· the style of the corporation; is it a federal or provincial incorporation, a partnership, a proprietorship, a  joint venture, or some other form of business structure;

· a description of what the business does and how it does it. The section should answer the following questions:

– What does the company sell?

– Is it a manufacturer, an assembler, a marketing company, a service company, or some other style of business?

– Does it sell direct or through agents or distributors or some other means?

– What branches, divisions, business relationships, joint ventures, or other networks does the  company have?

key milestones in the company’s development. These can be both good and bad experiences as lenders  in particular like to see businesses that have survived adversity as it speaks to their ability to survive crises. These milestones may consist of expansions undertaken, markets entered, sales levels met, type of contracts won, key personnel recruited, or any other key event in the life of the business;

· the reason the company is qualified to pursue the opportunity being profiled;

· previous international experience

3. Management and Human Resources :

This section assesses management competencies of the company in relation to its ability to operate the business within an international context and how it compensates for the areas in which it is weak. It also addresses the human resource requirements needed once the business goes international. These requirements could be in marketing, accounting, production personnel, after-sales service, shipping, etc. At a minimum, the following should be covered:

· an organizational chart showing how the company is structured with particular emphasis on the areas that interact with international transactions;

· a description of the key positions within the company and brief biographies of the people filling them with particular emphasis on the particular skill sets that apply to international trade;

· a description of the human resource requirements of the company once the company starts exporting; what type of people are needed, what qualifications do they require, are they available, etc.;

· an identification of the outside resources used by the company such as freight forwarders, international lawyers, international bankers, international advertising agencies, translators, etc.

4. Target market and Environmental Scan ;

This section describes the target market, which can be an industrial sector or a specific country. It addresses the factors within that country that will have an impact on the company’s ability to do business there. It will also describe the target customer and forecast the potential sales that this segment of the market represents. This section will address some or all of the following at a minimum depending upon their applicability to the opportunity being pursued:

· political stability and business climate;

· geographical issues (climate, location, topography, etc.);

· regional cultural variations;

· legal system as it applies both to doing business in the country and protection of intellectual property;

· business customs and practices;

· religion and culture;

· languages;

· economic information;

· communications systems;

· attitude to foreign investment and repatriation of funds;

· tax system.

· Target market.

· a description of target clients (demographic or psychographic)

· a distribution of target clients;

· the quantification of target clients by number and potential revenue;

· an explanation of why they are a good fit for the company’s product or service

5. Market Entry / Marketing Strategy (2 marks for HS Code):

· Market entry strategy :

This section describes the strategy to be used by the business to enter the chosen market. It may choose to sell directly, use an agent, etc. At a minimum, it will cover the following:

· the entry method chosen;

· the rationale behind the method chosen;

· if an agent or distributor, how the company will find them;

· if it proposes a greenfield approach, how it intends to find a site, builder, get planning permission, etc.;

· how the company’s strategy differs from that of the competition.

· Marketing strategy :

This section describes the clientele being targeted by the company and the marketing strategy to be used to enter the chosen market. It describes the opportunity in terms of product, price, place, promotion, people and after-sales service. 

Product

The product should be described using both its physical properties and the benefits perceived by the buyer. Both can vary greatly from country to country. At a minimum, the following should be covered:

· physical description of the product or service;

· benefits of the product or service as perceived by the buyer;

· modifications, if any, required to the product or service to meet the requirements of the target market;

· how the product or service is differentiated from the competition.

·  Price  The pricing strategy should be described and justified in terms of its applicability to the target market. The following should be addressed at a minimum:

· Is it a penetration strategy, skimming strategy, static pricing, flexible pricing, value added pricing or some other variation?

· How does the company’s price compare to that of the competition?

· If value pricing is used, what is the value statement supporting this?

· What pricing method was used in determining the price: domestic pricing plus mark-up, full cost pricing  or marginal cost pricing?

 Place   addresses the shipping issues surrounding the shipment of goods or services and looks at issues such as the type of transportation to be used, etc. It also addresses the physical requirements of the product or service such as office or warehouse space in the target country. At a minimum, some or all of the following should be addressed:

· shipping strategy (rail, road, ship, air, etc.);

· shipping terms used;

· transit points;

· packaging and labelling required;

· outside resources used (freight forwarders, customs brokers, etc.);

· warehousing required;

· distribution systems;

· physical locations;

· Internet service, etc.;

· comparison with the methods being used by the competition.  

· Promotion   addresses the media to be used in promoting the product or service in the target country. At a minimum, it should contain the following:

· media to be used and its justification;

· name, contact details, and pricing for chosen media source;

· requirements of the chosen media source (ad ready copy, in house production, use of an agency, etc.);

· use of professionals (domestic vs. overseas);

· timing of promotions;

· skew of the chosen media source, etc.  

· People (customers/clients)  This section identifies the customer profile and describes where the customers are located and quantifies them. It also describes the in-house personnel required to accomplish the sales. At a minimum, the following should be included:

· customer profile;

· location and quantity of the customers;

· purchasing criteria used by the customer;

· purchasing methods used by customers;

· timing of purchases (Is there any seasonality involved?);

· sales staff required and the training, if any, that they require.

·  After-sales service  • This section addresses how the company will handle after-sales service. At a minimum, it will describe: • the nature of the after-sales service to be provided;

· pricing of the after-sales service;

· delivery mechanism of the after-sales service to be provided;

· length of time service will be offered;

· guarantees or warranties offered.

6. Operations :

This section describes the production processes used by the business and discusses any certifications that the company carries such as ISO 9000, etc. It also describes any equipment or facilities that the company needs to purchase to make the project come to fruition. At a minimum, it includes the following:

· a description of the production processes (How the product is made and how it flows through the factory);

· a description of the equipment used;

· a description of the administration processes: it helps to present a schematic of how an order flows  through the process from order to delivery, showing the various departments or people who are involved  in the process;

· a description of any additional equipment or supplies that will be needed to bring the project to fruition  (include suppliers and price);

· a description of the inventory control procedures used and any changes that may be required;

· details of suppliers and any changes required.

7. Financial Section (incl spreadsheets) :

This section describes the financial situation of the business. It includes an analysis of the present situation together with a capital budget and an operating budget. At a minimum, it includes the following:

· 3 years financial statements if available;

· a capital budget of equipment required;

· details of how the capital purchases will be financed;

· a detailed 12 month operating budget with justification of the individual items;

· 3 to 5 years of operating budgets with less detail than the 12 month forecast;

· 5 year cash flow forecast;

· details of payment methods to be used together with any associated costs.

8. Risk management strategy :

This section highlights the risks associated with the venture and how they will be covered off. At a minimum, it includes the following:

· details of the risks associated with the venture;

· details of how the risks will be mitigated.

9. Conclusion /Recommendation\ summary : This section summarizes the business plan and outlines the conclusions reached. The conclusions should be rooted in numeric data and not supposition.

10. Bibliography: This section lists all the sources used in the preparation of the business plan.

11. Appendices: These are used to provide outside justification for the information contained in the body of the report. They should be detailed in the appendix. Dumps from the Internet should be avoided.

12.Overall Business Plan Evaluation

13.Grammar, Spelling, Sentence Structure

14. Readable document, flows, structured, easy to follow

How To Shrink your Sales Forecast to Fit on One Page

You need to fit the customer name, 12 months of unit and currency forecasts, and a total on one page.

I know that you already know how to do this, but in case one of your classmates has forgotten, here are some suggestions:

1. Use Landscape, not Portrait

2. Drop the decimals

3. Narrow the column widths

4. Use thousands or millions or ‘

00 or ‘000,000

5. If necessary, drop the currency symbol from every cell,

and nake sure that the currency is noted in the page title.

Dec

rease some of your font sizes (ie, customer name or titles) 7. Use the “fit” option under Print Preview

8. Reduce the side or top margins

Door Sales to Portugal (in units) 1 unit = 1 door

Customer

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Total

Lisbon Lou’s

180

Algarve Hardware

Fatima Fix-It

Others

TOTAL

255

Year

Year 201Y

Customer

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Total

Lisbon Lou’s

Algarve Hardware

Fatima Fix-It

Others

TOTAL

110

				50	6 85
300
		10	100
	85	110	1085

Year 201Z

Customer

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Total

Lisbon Lou’s

Algarve Hardware

Fatima Fix-It

Others

TOTAL

110

125

170

	90	945
500
285
			20	40	190
	125				170	185	195	205	1920

I need cash budget and Income statement for my product.

Cash Budget 3 years monthly

Cash Budget

Jan Feb Mar April may Jun July Aug Sep Oct Nov Dec

Initial cash

+ Cash in

Revenue

– Cash out

Expenses

Ending cash

Income Statement 3 years not by months

David’s Doors

Door Sales to Portugal (in Canadian dollars) $1.00 CAD = 1.35€

Year 201X

Customer Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

Lisbon Lou’s -$ -$ -$ -$ -$ -$ 1,620$ 1,620$ 1,620$ 1,620$ 1,620$ 1,620$ 9,720$

Algarve Hardware -$ -$ -$ -$ -$ -$ -$ -$ -$ 1,350$ 1,350$ 1,350$ 4,050$

Fatima Fix-It -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$

Others -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$

TOTAL -$ -$ -$ -$ -$ -$ 1,620$ 1,620$ 1,620$ 2,970$ 2,970$ 2,970$ 13,770$

Year 201Y

Customer Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

Lisbon Lou’s 1,701$ 1,701$ 2,835$ 2,835$ 2,835$ 2,835$ 2,835$ 4,253$ 4,253$ 4,253$ 4,253$ 4,253$ 38,840$

Algarve Hardware 1,418$ 1,418$ 1,418$ 1,418$ 1,418$ 1,418$ 1,418$ 1,418$ 1,418$ 1,418$ 1,418$ 1,418$ 17,010$

Fatima Fix-It -$ -$ 567$ 567$ 567$ 567$ 567$ 567$ 567$ 567$ 567$ 567$ 5,670$

Others -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$

TOTAL 3,119$ 3,119$ 4,820$ 4,820$ 4,820$ 4,820$ 4,820$ 6,237$ 6,237$ 6,237$ 6,237$ 6,237$ 61,520$

Year 201Z

Customer Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

Lisbon Lou’s 4,556$ 4,556$ 4,556$ 4,556$ 4,556$ 4,556$ 4,556$ 4,556$ 4,556$ 5,468$ 5,468$ 5,468$ 57,409$

Algarve Hardware 1,519$ 1,519$ 1,519$ 1,519$ 3,038$ 3,038$ 3,038$ 3,038$ 3,038$ 3,038$ 3,038$ 3,038$ 30,375$

Fatima Fix-It 608$ 1,519$ 1,519$ 1,519$ 1,519$ 1,519$ 1,519$ 1,519$ 1,519$ 1,519$ 1,519$ 1,519$ 17,314$

Others -$ -$ -$ -$ 1,215$ 1,215$ 1,215$ 1,215$ 1,215$ 1,215$ 1,823$ 2,430$ 11,543$

TOTAL 6,683$ 7,594$ 7,594$ 7,594$ 10,328$ 10,328$ 10,328$ 10,328$ 10,328$ 11,239$ 11,846$ 12,454$ 116,640$

David’s Doors

Door Sales to Portugal (in euros)

Year 201X

Customer Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

Lisbon Lou’s -€ -€ -€ -€ -€ -€ 1,200€ 1,200€ 1,200€ 1,200€ 1,200€ 1,200€ 7,200€

Algarve Hardware -€ -€ -€ -€ -€ -€ -€ -€ -€ 1,000€ 1,000€ 1,000€ 3,000€

Fatima Fix-It -€ -€ -€ -€ -€ -€ -€ -€ -€ -€ -€ -€ -€

Others -€ -€ -€ -€ -€ -€ -€ -€ -€ -€ -€ -€ -€

TOTAL -€ -€ -€ -€ -€ -€ 1,200€ 1,200€ 1,200€ 2,200€ 2,200€ 2,200€ 10,200€

201X Average Selling Price = 40€ per unit

Year 201Y

Customer Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

Lisbon Lou’s 1,260€ 1,260€ 2,100€ 2,100€ 2,100€ 2,100€ 2,100€ 3,150€ 3,150€ 3,150€ 3,150€ 3,150€ 28,770€

Algarve Hardware 1,050€ 1,050€ 1,050€ 1,050€ 1,050€ 1,050€ 1,050€ 1,050€ 1,050€ 1,050€ 1,050€ 1,050€ 12,600€

Fatima Fix-It -€ -€ 420€ 420€ 420€ 420€ 420€ 420€ 420€ 420€ 420€ 420€ 4,200€

Others -€ -€ -€ -€ -€ -€ -€ -€ -€ -€ -€ -€ -€

TOTAL 2,310€ 2,310€ 3,570€ 3,570€ 3,570€ 3,570€ 3,570€ 4,620€ 4,620€ 4,620€ 4,620€ 4,620€ 45,570€

201Y Average Selling Price = 42€ per unit

Year 201Z

Customer Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

Lisbon Lou’s 3,375€ 3,375€ 3,375€ 3,375€ 3,375€ 3,375€ 3,375€ 3,375€ 3,375€ 4,050€ 4,050€ 4,050€ 42,525€

Algarve Hardware 1,125€ 1,125€ 1,125€ 1,125€ 2,250€ 2,250€ 2,250€ 2,250€ 2,250€ 2,250€ 2,250€ 2,250€ 22,500€

Fatima Fix-It 450€ 1,125€ 1,125€ 1,125€ 1,125€ 1,125€ 1,125€ 1,125€ 1,125€ 1,125€ 1,125€ 1,125€ 12,825€

Others -€ -€ -€ -€ 900€ 900€ 900€ 900€ 900€ 900€ 1,350€ 1,800€ 8,550€

TOTAL 4,950€ 5,625€ 5,625€ 5,625€ 7,650€ 7,650€ 7,650€ 7,650€ 7,650€ 8,325€ 8,775€ 9,225€ 86,400€

201Z Average Selling Price = 45€ per unit

David’s Doors

Door Sales to Portugal (in units) 1 unit = 1 door

Year 201X

Customer Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

Lisbon Lou’s 0 0 0 0 0 0 30 30 30 30 30 30 180

Algarve Hardware 0 0 0 0 0 0 0 0 0 25 25 25 75

Fatima Fix-It 0 0 0 0 0 0 0 0 0 0 0 0 0

Others 0 0 0 0 0 0 0 0 0 0 0 0 0

TOTAL 0 0 0 0 0 0 30 30 30 55 55 55 255

Year 201Y

Customer Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

Lisbon Lou’s 30 30 50 50 50 50 50 75 75 75 75 75 685

Algarve Hardware 25 25 25 25 25 25 25 25 25 25 25 25 300

Fatima Fix-It 0 0 10 10 10 10 10 10 10 10 10 10 100

Others 0 0 0 0 0 0 0 0 0 0 0 0 0

TOTAL 55 55 85 85 85 85 85 110 110 110 110 110 1085

Year 201Z

Customer Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

Lisbon Lou’s 75 75 75 75 75 75 75 75 75 90 90 90 945

Algarve Hardware 25 25 25 25 50 50 50 50 50 50 50 50 500

Fatima Fix-It 10 25 25 25 25 25 25 25 25 25 25 25 285

Others 0 0 0 0 20 20 20 20 20 20 30 40 190

TOTAL 110 125 125 125 170 170 170 170 170 185 195 205 1920

Unit

0 0 0

25 25

0 0

8 10 10

20 20

0 0 0 8 10 10 10 15 15 20 15 15

Total 0 0 0

60 77 60 60

Customers Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

Starbucks 10 10 14

17 17 25 27 27 30

Tim Hortan 10 10 15 15 17 20 20

25 27 27 27

Costa 8 8 10 10

16 20 20 20 20

Total 28 28

Customers Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

Starbucks 18 18 23 23 23 23 27 27 33

50 50

Tim Hortan 15 15 17 20 20 25 25 28 33 35

Costa 13 13 15 15 17 20

23 30 35 35 35

Total 46 46

125


Year 2											0	14
								Customers								Jan					Feb			Mar				Apr	May	Jun	Jul	Aug	Sep	Oct	Nov	Dec	Total
								Starbucks									10					15	25		27	1	77
								Tim Hortan					8					20	30	1		46
								Costa	1		18
26				28						35				60	441
		Year		2015
					17				33	260
					23	236
			13		16	174
39	42	47			50	61	66	72		80	670
		Year		2016
37	352
	40	313
24	275
55	58	68	76	78	96	107		125	940

Price Canada

Customers Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

Starbucks

– 0 – 0

1,200

1,800

3,000

3,000 3,000

Tim Hortan – 0 – 0 – 0

960 1,200 1,200

2,400

2,400 2,400

Costa – 0 – 0 – 0 960 1,200 1,200 1,200 1,800 1,800 2,400 1,800 1,800

Total – 0 – 0 – 0

4,200

7,200

7,200 7,200

Year 2015
Customers Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

Starbucks 1,200 1,200

2,040 2,040 3,000 3,240 3,240 3,600

3,960

Tim Hortan 1,200 1,200 1,800 1,800 2,040 2,400 2,400

3,000 3,240 3,240 3,240

Costa 960 960 1,200 1,200

1,560

1,920 2,400 2,400 2,400 2,400

Total 3,360 3,360

9,240

9,600

Year 2016
Customers Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

Starbucks

2,160 2,760 2,760 2,760 2,760 3,240 3,240 3,960

6,000 6,000

Tim Hortan 1,800 1,800 2,040 2,400 2,400 3,000 3,000 3,360 3,960 4,200

4,800

Costa 1,560 1,560 1,800 1,800 2,040 2,400

2,760 3,600 4,200 4,200 4,200

Total

5,520

7,200

15,000

Unit Price	120
	Year		2014
																– 0	1,200	1,800	3,000	3,240	21,240
				960									2,400	3,600	17,520
14,160
3,120				3,360					4,200		7,200	9,240	52,920
1,680						2,040			3,960	31,200
					2,760	28,320
			1,560		1,920			20,880
4,680	5,040	5,640			6,000	7,320	7,920	8,640	9,600	80,400
	2,160	4,440	42,240
	4,800	37,560
2,880	33,000
	5,520	6,600	6,960	8,160	9,120	9,360	11,520	12,840	15,000	112,800

Price Brazilin Real

Year 2014
Customers Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

Starbucks – 0 – 0 – 0

3,180

4,770

7,950

7,950 7,950

Tim Hortan – 0 – 0 – 0

2,544 3,180 3,180

6,360

6,360 6,360

Costa – 0 – 0 – 0 2,544 3,180 3,180 3,180 4,770 4,770 6,360 4,770 4,770

Total – 0 – 0 – 0

11,130

19,080

19,080 19,080

Year 2015
Customers Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

Starbucks 3,180 3,180

5,406 5,406 7,950 8,586 8,586 9,540

10,494

Tim Hortan 3,180 3,180 4,770 4,770 5,406 6,360 6,360

7,950 8,586 8,586 8,586

Costa 2,544 2,544 3,180 3,180

4,134

5,088 6,360 6,360 6,360 6,360

Total 8,904 8,904

24,486

25,440

Year 2016
Customers Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

Starbucks

5,724 7,314 7,314 7,314 7,314 8,586 8,586 10,494

15,900 15,900

Tim Hortan 4,770 4,770 5,406 6,360 6,360 7,950 7,950 8,904 10,494 11,130

12,720

Costa 4,134 4,134 4,770 4,770 5,406 6,360

7,314 9,540 11,130 11,130 11,130

Total

14,628

19,080

39,750

1CAD	2.65	BRL
												3,180								4,770					7,950		8,586	56,286
				2,544													6,360	9,540	46,428
37,524
	8,268							8,904							11,130							19,080		24,486	280,476
4,452						5,406				10,494	82,680
					7,314	75,048
			4,134		5,088	55,332
		12,402		13,356		14,946				15,									900	19,398	20,988		22,896		25,440	426,120
	5,724	11,766	111,936
	12,720	99,534
7,632	87,450
			14,628		17,490		18,444		21,624		24,168		24,804	30,528		34,026		39,750	597,840

Cash budget

2014
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

– 0

– 0 – 0 – 0 – 0 – 0 – 0 – 0 – 0 – 0 – 0 – 0

– 0 – 0 – 0 8,268 8,904 11,130 11,130 19,080 19,080 24,486 19,080 19,080

65,000 58,100 51,200

– 0 – 0 – 0

6,029

10,335

10,335 10,335

3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200

1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200

1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500

1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000

6,900 6,900

12,929

17,235

17,235 17,235

58,100 51,200 44,300 41,190 38,371 36,572 34,773 36,618 38,463 42,786 44,631

2015

Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

Initial Cash 46,476

Bank Note – 0 – 0 – 0 – 0 – 0 – 0 – 0 – 0 – 0 – 0 – 0 – 0
Incoming Cash revenue 8,904 8,904 12,402 13,356 14,946 15,900 19,398 20,988 22,896 24,486 25,440 25,440

Total Cash Availiable

expenses

COGS 4,823 4,823

7,235

12,402 13,263

13,780

Salaries

3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500

Utilities 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200
Taxes

Rent

1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400

Transportation 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 Cash Out

11,923

20,880 20,880

Ending Cash 43,457 40,438 39,022 38,044 37,794 37,981 39,772 42,292 45,686 49,808 54,368

2016

Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

Initial Cash 58,928

Bank Note – 0 – 0 – 0 – 0 – 0 – 0 – 0 – 0 – 0 – 0 – 0 – 0

Incoming Cash revenue 14,628 14,628 17,490 18,444 19,080 21,624 24,168 24,804 30,528 34,026 39,750 39,750

Total Cash Availiable

expenses

COGS

9,143

19,080

24,844

Salaries

3,700 3,700 3,700 3,700 3,700 3,700 3,700 3,700 3,700 3,700 3,700

Utilities 900 900 900 900 900 900 900 900 900 900 900 900

Taxes
Rent 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500
Transportation 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 Cash Out

16,243

31,944

Ending Cash 57,314 55,699 55,158 54,975 55,030 56,039 58,002 60,203 64,551 70,211 78,017

		Initial Cash			58,100			51,200		44,300		41,190		38,371		36,572		34,773		36,618		38,463	42,786	44,631
		Bank Note		65,000
		Incoming Cash revenue		140,238
		Total Cash Availiable	52,568	50,094	49,501	47,702	53,853	55,698	62,949	61,866	63,711
		expenses
			COGS	4,479			4,823		6,029				10,335		13,263		75,962
		Salaries												3,200
		Utilities
		Taxes
		Rent																						1,500
		Transportation																							1,000
		Total Cash Out			6,900	11,379	11,723		12,929				1	7,235	20,163	158,762
		Ending Cash		46,476
	43,457		40,438		39,022		38,044		37,794		37,981		39,772		42,292		45,686		49,808		54,368
	213,060
55,380	52,361	52,840	52,378	52,990	53,694	57,379	60,760	65,188	70,172	75,248	79,808
6,718	8,096	8,613	10,507	11,369		13,780		115,408
											3,500
											1,400
	11,923	13,818	14,335	15,196	15,713	17,607	18,469	19,502	20,363	200,608
	58,928
	57,314		55,699		55,158		54,975		55,030		56,039		58,002		60,203		64,551		70,211		78,017
	298,920
73,556	71,942	73,189	73,602	74,055	76,654	80,207	82,806	90,731	98,577	109,961	117,767
	9,143	10,931	11,528	11,925	13,515	15,105	15,503	21,266		24,844		186,825
											3,700
	16,243	18,031	18,628	19,025	20,615	22,205	22,603	26,180	28,366		31,944	272,025
85,823

income statement

2014 2015 2016

140,238 213,060 298,920

COGS 75,962 115,408 186,825

85,200

sales
Gross Margin	64,276	97,653	112,095
SG&A cost	82,800		85,200
EBITDA	(18,524)	12,453	26,895
Interest Expenses
Icome tax (25%)	(4,631)	3,113	6,724
Net Icome/Loss	(13,893)	9,339	20,171

Unit

0 0 0

0 0 8 8

13 20 20 25 30 30

0 0 0 8 10 10 10 18 18 20

Total 0 0 0

Customers Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

Starbucks

17 20 25 25

Tim Hortan 12 12 15 15 18 25 25 27 30 35 40 40

Costa 8 8 13 13 17 20

25 27 30 35 35

Total 32 32 45 45

120

Customers Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

Starbucks 20 20 25 25 30 30 35 35 45 45 55 55

Tim Hortan 18 18

22 27 27 32 32 40 40 45 45

Costa 15 15 20 20 23 23 27 27 29 29

Total

53 67 67

114

137


Year 2											0
								Customers									Jan				Feb			Mar		Apr		May	Jun	Jul	Aug	Sep	Oct	Nov	Dec	Total
								Starbucks					10	1			8		18			25	30		35		20
								Tim Hortan				13	1	67
								Costa							27	148
26	28		41		63	75		92	521
Year 20				15
			12			17		33					40					45		32
		29
		23	254
		55	70	73	85	90	105			120	872
		Year		2016
420
	22	368
	37	302
	53		80		94		114		137	1090

Price Canada

120

Customers Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

Starbucks

– 0 – 0

1,200

2,160

3,000

4,200

Tim Hortan – 0 – 0 – 0

960

1,560

2,400 3,000 3,600 3,600

Costa – 0 – 0 – 0 960 1,200 1,200 1,200 2,160 2,160 2,400

3,240

Total – 0 – 0 – 0

4,920

7,560

11,040

Customers Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

Starbucks

1,440

2,040 2,400 3,000 3,000

3,960

5,400

Tim Hortan 1,440 1,440

1,800 2,160 3,000 3,000 3,240 3,600 4,200 4,800 4,800

Costa 960 960 1,560 1,560 2,040 2,400

3,000 3,240 3,600 4,200 4,200

Total

3,840 5,400 5,400

14,400

Year 2016
Customers Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

Starbucks 2,400 2,400 3,000 3,000 3,600 3,600 4,200 4,200 5,400 5,400 6,600 6,600

Tim Hortan 2,160 2,160

2,640 3,240 3,240 3,840 3,840 4,800 4,800 5,400 5,400

Costa 1,800 1,800 2,400 2,400 2,760 2,760 3,240 3,240

3,480

4,440

Total

6,360

8,040

9,600

11,280

13,680

16,440

Unit Price
	Year		2014
																					– 0	1,200	2,160	3,000	3,600	4,200	24,720
				960				1,560								2,400	20,040
							3,240	17,760
3,120	3,360		4,920		7,560	9,000		11,040	62,520
	Year		2015
			1,440			2,040		3,960					4,800						5,400	38,880
			1,800	35,280
		2,760	30,480
			3,840			6,600	8,400	8,760	10,200	10,800	12,600		14,400	104,640
50,400
	2,640	44,160
	3,480		4,440	36,240
										6,360		8,040		9,600	11,280		13,680	16,440	130,800

Price Brazilin Real

Year 2014
Customers Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

Starbucks – 0 – 0 – 0

3,180

5,724

7,950

11,130

Tim Hortan – 0 – 0 – 0

2,544

4,134 6,360 6,360 7,950 9,540 9,540

Costa – 0 – 0 – 0 2,544 3,180 3,180 3,180 5,724 5,724 6,360

8,586

Total – 0 – 0 – 0

13,038

20,034

29,256

Year 2015
Customers Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

Starbucks

3,816

5,406 6,360 7,950 7,950

10,494

14,310

Tim Hortan 3,816 3,816

4,770 5,724 7,950 7,950 8,586 9,540 11,130 12,720 12,720

Costa 2,544 2,544 4,134 4,134 5,406 6,360

7,950 8,586 9,540 11,130 11,130

Total

10,176 14,310 14,310

38,160

Year 2016
Customers Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

Starbucks 6,360 6,360 7,950 7,950 9,540 9,540 11,130 11,130 14,310 14,310 17,490 17,490

Tim Hortan 5,724 5,724

6,996 8,586 8,586 10,176 10,176 12,720 12,720 14,310 14,310

Costa 4,770 4,770 6,360 6,360 7,314 7,314 8,586 8,586

9,222

11,766

Total

16,854

21,306

25,440

29,892

36,252

43,566

1CAD	2.65	BRL
				3,180						5,724						7,950			9,540	11,130	65,508
				2,544				4,134	53,106
							8,586	47,064
	8,268		8,904				13,038			20,034	23,850		29,256	331,356
			3,816			5,406		10,494			12,720						14,310	103,032
			4,770	93,492
		7,314	80,772
					10,176				17,490	22,260	23,214	27,030	28,620		33,390		38,160	554,592
133,560
	6,996	117,024
	9,222		11,766	96,036
			16,854				21,306			25,440		29,892			36,252		43,566	693,240

Cash budget

2014
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

– 0

– 0 – 0 – 0 – 0 – 0 – 0 – 0 – 0 – 0 – 0 – 0

– 0 – 0 – 0 8,268 8,904 13,038 13,038 20,034 20,034 23,850 29,256 29,256

65,000 58,100 51,200

– 0 – 0 – 0

7,062

10,852

15,847

3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200

1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200

1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500

1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000

6,900 6,900

13,962

17,752

22,747

58,100 51,200 44,300 41,190 38,371 37,446 36,522 38,804 41,087 45,118 51,627

2015

Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

Initial Cash 58,136

Bank Note – 0 – 0 – 0 – 0 – 0 – 0 – 0 – 0 – 0 – 0 – 0 – 0
Incoming Cash revenue 10,176 10,176 14,310 14,310 17,490 22,260 23,214 27,030 28,620 33,390 38,160 38,160

Total Cash Availiable

expenses

COGS

5,512

7,751

20,670

Salaries

3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500

Utilities 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200
Taxes

Rent

1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400

Transportation 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 Cash Out

12,612

14,851

27,770

Ending Cash 55,700 53,264 52,723 52,181 53,098 56,200 59,740 65,029 71,046 79,250 89,640

2016

Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

Initial Cash 100,030

Bank Note – 0 – 0 – 0 – 0 – 0 – 0 – 0 – 0 – 0 – 0 – 0 – 0

Incoming Cash revenue 16,854 16,854 21,306 21,306 25,440 25,440 29,892 29,892 36,252 36,252 43,566 43,566

Total Cash Availiable

expenses

COGS

10,534

13,316

15,900

18,683

22,658

27,229

Salaries

3,700 3,700 3,700 3,700 3,700 3,700 3,700 3,700 3,700 3,700 3,700

Utilities 900 900 900 900 900 900 900 900 900 900 900 900

Taxes
Rent 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500
Transportation 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 Cash Out

17,634

20,416

23,000

25,783

29,758

34,329

Ending Cash 99,250 98,470 99,360 100,250 102,690 105,130 109,239 113,349 119,843 126,338 135,575

		Initial Cash			58,100			51,200		44,300		41,190		38,371		37,446		36,522		38,804		41,087		45,118	51,627
		Bank Note		65,000
		Incoming Cash revenue		165,678
		Total Cash Availiable	52,568	50,094	51,409	50,484	56,556	58,838	64,937	74,374	80,883
		expenses
			COGS	4,479	4,823		7,062		10,852	12,919		15,847		89,742
		Salaries												3,200
		Utilities
		Taxes
		Rent																							1,500
		Transportation																									1,000
		Total Cash Out			6,												900	11,379	11,723		13,962		17,752	19,819	22,747	172,542
		Ending Cash		58,136
	55,700		53,264		52,723		52,181		53,098		56,200		59,740		65,029		71,046		79,250		89,640
	277,296
68,312	65,876	67,574	67,033	69,671	75,358	79,414	86,770	93,649	104,436	117,410	127,800
	5,512		7,751	9,474	12,058	12,574	14,641	15,503	18,086		20,670		150,202
											3,500
											1,400
	12,612		14,851	16,574	19,158	19,674	21,741	22,603	25,186		27,770	235,402
	100,030
	99,250		98,470		99,360		100,250		102,690		105,130		109,239		113,349		119,843		126,338		135,575
	346,620
116,884	116,104	119,776	120,666	125,690	128,130	135,022	139,131	149,601	156,095	169,904	179,141
	10,534		13,316		15,900		18,683		22,658		27,229		216,638
											3,700
	17,634		20,416		23,000		25,783		29,758		34,329	301,838
144,812

income statement

2014 2015 2016

165,678 277,296 346,620

COGS 89,742 150,202 216,638

85,200

22,967 22,967

sales
Gross Margin	75,936	127,094	129,983
SG&A cost	82,800		85,200
EBITDA	(6,864)	41,894	44,783
Interest Expenses			22,967
Icome tax (25%)	(1,716)	10,474	11,196
Net Icome/Loss	(28,115)	8,454	10,620

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