Retained Earnings ($55,750) ($42,422) ($32,531)
Earnings $13,328 $9,891 $39,620
Total Capital $7,578 $17,469 $57,089
Total Liabilities and Capital $84,879 $73,352 $91,932
Net Worth $7,578 $17,469 $57,089
Appendix
Sales Forecast
Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
Sales
Birthday party A 0% $15,200 $15,504 $15,814 $16,130 $16,453 $16,782 $17,118 $17,460 $17,809 $18,165 $18,529 $18,899
Birthday Party B 0% $21,600 $22,032 $22,473 $22,922 $23,381 $23,848 $24,325 $24,812 $25,308 $25,814 $26,330 $26,857
Free Play with parents 0% $1,360 $1,387 $1,415 $1,443 $1,472 $1,502 $1,532 $1,562 $1,593 $1,625 $1,658 $1,691
Membership fee 0% $1,500 $1,545 $1,591 $1,639 $1,688 $1,739 $1,791 $1,845 $1,900 $1,957 $2,016 $2,076
Drop-in Playcare 0% $2,250 $2,295 $2,341 $2,388 $2,435 $2,484 $2,534 $2,585 $2,636 $2,689 $2,743 $2,798
Total Sales $41,910 $42,763 $43,634 $44,523 $45,429 $46,355 $47,299 $48,263 $49,247 $50,251 $51,275 $52,321
Direct Cost of Sales Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
Birthday Paper Products 10% $3,680 $3,754 $3,829 $3,905 $3,983 $4,063 $4,144 $4,227 $4,312 $4,398 $4,486 $4,576
Birthday foods and beverages 7% $2,576 $2,628 $2,680 $2,734 $2,788 $2,844 $2,901 $2,959 $3,018 $3,079 $3,140 $3,203
Media Rental for Parties
(movies, karaoke)
13% $4,784 $4,880 $4,977 $5,077 $5,178 $5,282 $5,388 $5,495 $5,605 $5,717 $5,832 $5,948
CDs for Parties $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $20
Costume Rentals 1% $184 $188 $191 $195 $199 $203 $207 $211 $216 $220 $224 $229
Cakes 5% $1,840 $1,877 $1,914 $1,953 $1,992 $2,032 $2,072 $2,114 $2,156 $2,199 $2,243 $2,288
Subtotal Direct Cost of Sales $13,084 $13,345 $13,612 $13,884 $14,161 $14,444 $14,732 $15,026 $15,327 $15,633 $15,945 $16,263
Personnel Plan
Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
Carry Tayker 2% $1,026 $1,036 $1,046 $1,057 $1,067 $1,078 $1,089 $1,100 $1,111 $1,122 $1,133 $1,144
Wanda Magic 2% $1,109 $1,120 $1,132 $1,143 $1,154 $1,166 $1,178 $1,189 $1,201 $1,213 $1,225 $1,238
Manager 5% $3,167 $3,167 $3,167 $3,167 $3,167 $3,167 $3,167 $3,167 $3,167 $3,167 $3,167 $3,167
Full-time child-care workers 3% $13,200 $13,200 $13,200 $13,200 $13,200 $13,200 $13,200 $13,200 $13,200 $13,200 $13,200 $13,200
Part-time child-care workers 3% $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000
Future child-care employees 3% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total People 13 13 13 13 13 13 13 13 13 13 13 13
Total Payroll $22,502 $22,523 $22,545 $22,566 $22,588 $22,611 $22,633 $22,656 $22,679 $22,702 $22,725 $22,749
Pro Forma Profit and Loss
Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11
Month
12
Sales $41,910 $42,763 $43,634 $44,523 $45,429 $46,355 $47,299 $48,263 $49,247 $50,251 $51,275 $52,321
Direct Cost of Sales $13,084 $13,345 $13,612 $13,884 $14,161 $14,444 $14,732 $15,026 $15,327 $15,633 $15,945 $16,263
Other Costs of Sales $50 $50 $50 $50 $50 $50 $50 $50 $50 $50 $50 $50
Total Cost of Sales $13,134 $13,395 $13,662 $13,934 $14,211 $14,494 $14,782 $15,076 $15,377 $15,683 $15,995 $16,313
Gross Margin $28,776 $29,368 $29,972 $30,589 $31,218 $31,861 $32,517 $33,187 $33,870 $34,568 $35,280 $36,008
Gross Margin % 68.66% 68.68% 68.69% 68.70% 68.72% 68.73% 68.75% 68.76% 68.78% 68.79% 68.81% 68.82%
Expenses
Payroll $22,502 $22,523 $22,545 $22,566 $22,588 $22,611 $22,633 $22,656 $22,679 $22,702 $22,725 $22,749
Marketing/Promotion $333 $333 $333 $333 $333 $333 $333 $333 $333 $333 $333 $333
Depreciation $8 $8 $8 $8 $8 $8 $8 $8 $8 $8 $8 $8
Rent $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000
Utilities $1,200 $1,212 $1,224 $1,236 $1,249 $1,261 $1,274 $1,287 $1,299 $1,312 $1,326 $1,339