Balance Sheet by jizhen1947

VIEWS: 14 PAGES: 29

									                      Sources and Uses of Funds
                          Company
                             Year
           Sources of Funds:

Investment of Cash by Owner (equity)      $       -

Investment of Non-Cash by Owner           $       -

Loans
Bank 1                                    $       -
Bank 2                                    $       -
Other ( SBA, Loan Program, etc.)          $       -
                                          $       -
Total Sources of Funds                    $       -



            Uses of Funds:

Land                                      $       -

Building                                  $       -

Equipment                                 $       -

Inventory                                 $       -

Vehicles                                  $       -

Non-Cash Assets                           $       -

Working Capital                           $       -

Initial Internet Set-up                   $       -
Total Uses of Funds   $   -
                                         Statement of Cash Flow
                                               Company
                                                 2008
                                                           Month 1           Month 2           Month 3           Month 4           Month 5           Month 6
                                         At Start-up
                                          Estimate         Estimate          Estimate          Estimate          Estimate          Estimate          Estimate


Cash on Hand                                           $             -   $             -   $             -   $             -   $             -   $             -
Cash Sales                                             $             -   $             -   $             -   $             -   $             -   $             -
Collections from Credit Accounts                       $             -   $             -   $             -   $             -   $             -   $             -
Loans or Cash Injections          $               -
       Total Cash Receipts        $               -    $             -   $             -   $             -   $             -   $             -   $             -
             Total Cash Available $               -    $             -   $             -   $             -   $             -   $             -   $             -

Cost of Goods Sold                                     $             -   $             -   $             -   $             -   $             -   $             -
Gross Wages                                            $             -   $             -   $             -   $             -   $             -   $             -
Payroll Expense                                        $             -   $             -   $             -   $             -   $             -   $             -
Supplies (office & operating)        $            -    $             -   $             -   $             -   $             -   $             -   $             -
Repairs and Maintenance                                $             -   $             -   $             -   $             -   $             -   $             -
Advertising                          $            -    $             -   $             -   $             -   $             -   $             -   $             -
Car, Delivery, and Travel                              $             -   $             -   $             -   $             -   $             -   $             -
Accounting and Legal                                   $             -   $             -   $             -   $             -   $             -   $             -
Rent                                                   $             -   $             -   $             -   $             -   $             -   $             -
Phone/Internet                       $            -    $             -   $             -   $             -   $             -   $             -   $             -
Utilities                                              $             -   $             -   $             -   $             -   $             -   $             -
Insurance                                              $             -   $             -   $             -   $             -   $             -   $             -
Interest-Bank
Interest-Gap
Misc.                                                  $             -   $             -   $             -   $             -   $             -   $             -
Other Expenses                                         $             -   $             -   $             -   $             -   $             -   $             -
               Sub-total             $            -    $             -   $             -   $             -   $             -   $             -   $             -
Loan Principal Payment-Bank
Loan Principal Payment-Gap
Capital Purchases                    $            -    $             -   $             -   $             -   $             -   $             -   $             -
Other Startup Costs                  $            -    $             -   $             -   $             -   $             -   $             -   $             -
Income Tax Reserve                                     $             -   $             -   $             -   $             -   $             -   $             -
Owners Withdrawal                                      $             -   $             -   $             -   $             -   $             -   $             -
         Total Cash Paid Out         $            -    $             -   $             -   $             -   $             -   $             -   $             -
                     Cash Position   $            -    $             -   $             -   $             -   $             -   $             -   $             -
                                                                                                                    2008
    Month 7           Month 8           Month 9           Month 10           Month 11           Month 12            Total
    Estimate          Estimate          Estimate          Estimate           Estimate            Estimate          Estimate


$             -   $             -   $             -   $              -   $              -   $              -
$             -   $             -   $             -   $              -   $              -   $              -   $           -
$             -   $             -   $             -   $              -   $              -   $              -   $           -

$             -   $             -   $             -   $              -   $              -   $              -   $           -
$             -   $             -   $             -   $              -   $              -   $              -

$             -   $             -   $             -   $              -   $              -   $              -   $           -
$             -   $             -   $             -   $              -   $              -   $              -   $           -
$             -   $             -   $             -   $              -   $              -   $              -   $           -
$             -   $             -   $             -   $              -   $              -   $              -   $           -
$             -   $             -   $             -   $              -   $              -   $              -   $           -
$             -   $             -   $             -   $              -   $              -   $              -   $           -
$             -   $             -   $             -   $              -   $              -   $              -   $           -
$             -   $             -   $             -   $              -   $              -   $              -   $           -
$             -   $             -   $             -   $              -   $              -   $              -   $           -
$             -   $             -   $             -   $              -   $              -   $              -   $           -
$             -   $             -   $             -   $              -   $              -   $              -   $           -
$             -   $             -   $             -   $              -   $              -   $              -   $           -
                                                                                                               $           -
                                                                                                               $           -
$             -   $             -   $             -   $              -   $              -   $              -   $           -
$             -   $             -   $             -   $              -   $              -   $              -   $           -
$             -   $             -   $             -   $              -   $              -   $              -   $           -
                                                                                                               $           -
                                                                                                               $           -
$             -   $             -   $             -   $              -   $              -   $              -   $           -
$             -   $             -   $             -   $              -   $              -   $              -
$             -   $             -   $             -   $              -   $              -   $              -   $           -
$             -   $             -   $             -   $              -   $              -   $              -   $           -
$             -   $             -   $             -   $              -   $              -   $              -   $           -
$             -   $             -   $             -   $              -   $              -   $              -
                                                   Statement of Cash Flow
                                                         Company
                                                           2009
                                        Month 1        Month 2        Month 3        Month 4
                                        Estimate       Estimate       Estimate       Estimate


Cash on Hand                        $          -   $          -   $          -   $          -
Cash Sales                          $          -   $          -   $          -   $          -
Collections from Credit Accounts    $          -   $          -   $          -   $          -
Loans or Cash Injections
       Total Cash Receipts          $          -   $          -   $          -   $          -
             Total Cash Available   $          -   $          -   $          -   $          -

Cost of Goods Sold                  $          -   $          -   $          -   $          -
Gross Wages                         $          -   $          -   $          -   $          -
Payroll Expense                     $          -   $          -   $          -   $          -
Supplies (office & operating)       $          -   $          -   $          -   $          -
Repairs and Maintenance             $          -   $          -   $          -   $          -
Advertising                         $          -   $          -   $          -   $          -
Car, Delivery, and Travel           $          -   $          -   $          -   $          -
Accounting and Legal                $          -   $          -   $          -   $          -
Rent                                $          -   $          -   $          -   $          -
Telephone                           $          -   $          -   $          -   $          -
Utilities                           $          -   $          -   $          -   $          -
Insurance                           $          -   $          -   $          -   $          -
Interest-Bank
Interest-Gap
Misc                                $          -   $          -   $          -   $          -
Other Expenses                      $          -   $          -   $          -   $          -
               Sub-total            $          -   $          -   $          -   $          -
Loan Principal Payment-Bank
Loan Principal Payment-Gap
Capital Purchases                   $          -   $          -   $          -   $          -
Other Startup Costs
Income Tax Reserve
Owners Withdrawal                   $          -   $          -   $          -   $          -
         Total Cash Paid Out        $          -   $          -   $          -   $          -
                    Cash Position   $          -   $          -   $          -   $          -
    Month 5        Month 6        Month 7        Month 8        Month 9        Month 10
    Estimate       Estimate       Estimate       Estimate       Estimate       Estimate


$          -   $          -   $          -   $          -   $          -   $          -
$          -   $          -   $          -   $          -   $          -   $          -
$          -   $          -   $          -   $          -   $          -   $          -

$          -   $          -   $          -   $          -   $          -   $          -
$          -   $          -   $          -   $          -   $          -   $          -

$          -   $          -   $          -   $          -   $          -   $          -
$          -   $          -   $          -   $          -   $          -   $          -
$          -   $          -   $          -   $          -   $          -   $          -
$          -   $          -   $          -   $          -   $          -   $          -
$          -   $          -   $          -   $          -   $          -   $          -
$          -   $          -   $          -   $          -   $          -   $          -
$          -   $          -   $          -   $          -   $          -   $          -
$          -   $          -   $          -   $          -   $          -   $          -
$          -   $          -   $          -   $          -   $          -   $          -
$          -   $          -   $          -   $          -   $          -   $          -
$          -   $          -   $          -   $          -   $          -   $          -
$          -   $          -   $          -   $          -   $          -   $          -


$          -   $          -   $          -   $          -   $          -   $          -
$          -   $          -   $          -   $          -   $          -   $          -
$          -   $          -   $          -   $          -   $          -   $          -


$          -   $          -   $          -   $          -   $          -   $          -


$          -   $          -   $          -   $          -   $          -   $          -
$          -   $          -   $          -   $          -   $          -   $          -
$          -   $          -   $          -   $          -   $          -   $          -
                                   2009            2010

    Month 11       Month 12        Total           Total
    Estimate       Estimate       Estimate        Estimate


$          -   $          -                   $           -
$          -   $          -   $           -   $           -
$          -   $          -   $           -   $           -

$          -   $          -   $           -   $           -
$          -   $          -                   $           -

$          -   $          -   $           -   $           -
$          -   $          -   $           -   $           -
$          -   $          -   $           -   $           -
$          -   $          -   $           -   $           -
$          -   $          -   $           -   $           -
$          -   $          -   $           -   $           -
$          -   $          -   $           -   $           -
$          -   $          -   $           -   $           -
$          -   $          -   $           -
$          -   $          -   $           -   $           -
$          -   $          -   $           -   $           -
$          -   $          -   $           -   $           -
                              $           -   $           -
                              $           -   $           -
$          -   $          -   $           -   $           -
$          -   $          -   $           -   $           -
$          -   $          -   $           -   $           -
                              $           -   $           -
                              $           -   $           -
$          -   $          -   $           -   $           -

                              $           -
$          -   $          -   $           -   $           -
$          -   $          -   $           -   $           -
$          -   $          -                   $           -
                       Projected Income Statement
                                Company
                                         2008                        2009                        2010
Income                                          % of Sales                  % of Sales                  % of Sales
Gross Receipts                 $     -           100.0%      $   -           100.0%      $   -           100.0%
Merchandise Cost               $     -           #DIV/0!     $   -           #DIV/0!     $   -           #DIV/0!
       Gross Profit            $     -           #DIV/0!     $   -           #DIV/0!     $   -           #DIV/0!

Expenses
Employee Wages                 $     -           #DIV/0!     $   -           #DIV/0!     $   -            #DIV/0!
Payroll Expense                $     -           #DIV/0!     $   -           #DIV/0!     $   -            #DIV/0!
Supplies                       $     -           #DIV/0!     $   -           #DIV/0!     $   -            #DIV/0!
Repairs and Maintenance        $     -           #DIV/0!     $   -           #DIV/0!     $   -            #DIV/0!
Advertising                    $     -           #DIV/0!     $   -           #DIV/0!     $   -            #DIV/0!
Car, Delivery, and Travel      $     -           #DIV/0!     $   -           #DIV/0!     $   -            #DIV/0!
Accounting and Legal           $     -           #DIV/0!     $   -           #DIV/0!     $   -            #DIV/0!
Rent                           $     -           #DIV/0!     $   -           #DIV/0!     $   -            #DIV/0!
Telephone                      $     -           #DIV/0!     $   -           #DIV/0!     $   -            #DIV/0!
Utilities                      $     -           #DIV/0!     $   -           #DIV/0!     $   -            #DIV/0!
Insurance                      $     -           #DIV/0!     $   -           #DIV/0!     $   -            #DIV/0!
Interest-Bank                  $     -           #DIV/0!     $   -           #DIV/0!     $   -            #DIV/0!
Interest-Gap                   $     -                       $   -                       $   -
Misc.                          $     -           #DIV/0!     $   -           #DIV/0!     $   -            #DIV/0!
Other                          $     -           #DIV/0!     $   -           #DIV/0!     $   -            #DIV/0!
Depreciation                   $     -           #DIV/0!     $   -           #DIV/0!     $   -            #DIV/0!
     Total Expenses            $     -           #DIV/0!     $   -           #DIV/0!     $   -            #DIV/0!
                Net Profit     $     -           #DIV/0!     $   -           #DIV/0!     $   -            #DIV/0!
   Less Income Taxes           $     -           #DIV/0!     $   -           #DIV/0!     $   -            #DIV/0!
  Net Profit after Taxes       $     -           #DIV/0!     $   -           #DIV/0!     $   -            #DIV/0!
                                    Projected Balance Sheet
                                            Company


                                         At Start-up       2008           2009           2010
Current Assets:
Cash                                 $            -    $          -   $          -   $           -
Accounts Receivable                                    $          -   $          -   $           -
Merchandise Inventory                $            -    $          -   $          -   $           -

             Total Current Assets $               -    $          -   $          -   $           -

Fixed Assets:
Land                                 $            -    $          -   $          -   $           -
Building                             $            -    $          -   $          -   $           -
Equipment                            $            -    $          -   $          -   $           -
Vehicles                             $            -    $          -   $          -   $           -
Less Acc. Depreciation               $            -    $          -   $          -   $           -

               Total Fixed Assets $               -    $          -   $          -   $           -

                     Total Assets    $            -    $          -   $          -   $           -

Current Liabilities:
Accounts Payable                                       $          -   $          -   $           -
Other Current Liabilities-Taxes                        $          -   $          -   $           -
Current Portion LTD                                    $          -   $          -       #REF!

          Total Current Liabilities $             -    $          -   $          -       #REF!

Long-term Liabilities
Note Payable                                           $          -   $          -   $           -
Bank Loan Payable                    $            -    $          -   $          -       #REF!
Other                                                  $          -   $          -   $           -

        Total long-term liabilities $             -    $          -   $          -       #REF!

                   Total liabilities $            -    $          -   $          -       #REF!

      Net Worth: Owner's Equity      $            -    $          -   $          -   $           -

  Total Liabilities and Net Worth $               -    $          -   $          -       #REF!
#REF!
                                     Notes Assumptions - Projected Financials


Cash Flow


Cash In
Cash on Hand
Cash Sales

Collections from Credit
Accounts
Loans or Cash Injections

Cash Out
Cost of Goods Sold          2006: increased fuel costs(3% of sales) = $4860. 2007 & 2008: maintain 3% of
                            sales.
Gross Wages                 2006 - 2008: credit card merchant fees. Increased credit card transactions = slight
                            increase to 1% of sales.
Payroll Expense             2006 - 2008: Due to increase in staff, contract services should decrease from
                            2.57%(sales) to 2%
Supplies (office & operating) 2006 - 2008: increased costume expense(2% of sales)


Repairs and Maintenance     2006: maintain depreciation at 2005 level($733). 2007-2008: include goodwill
                            depreciation($47,000 amortizes over 20 years) = $2350+733 = $3083

Advertising                 2006 - 2008: increased costume expense(2% of sales)


Car, Delivery, and Travel   2006: maintain depreciation at 2005 level($733). 2007-2008: include goodwill
                            depreciation($47,000 amortizes over 20 years) = $2350+733 = $3083

Accounting and Legal        $19 maintained

Phone/Internet              $41 maintained

Utilities                   2006-2008: increased to 3% of sales due to increase in student numbers


Insurance                   2006-2008: increased to 3% of sales due to increase in student numbers


Interest-Bank               2006-2008: increased to 3% of sales due to increase in student numbers


Misc.                       2006-2008: increased to 3% of sales due to increase in student numbers


Other Expenses              2006-2008: increased to 3% of sales due to increase in student numbers


Sub-total                   2006-2008: increased to 3% of sales due to increase in student numbers
                                     Notes Assumptions - Projected Financials

Loan Principal Payment-     2006-2008: increased to 3% of sales due to increase in student numbers
Bank

Capital Purchases           2006-2008: increased to 3% of sales due to increase in student numbers


Other Startup Costs         2006 - 2008: Accounting and Legal budgeted 1% of sales.

Income Tax Reserve          2006 - 2008: budgeted 1% of sales. Actual amount will fluctuate with ticket sales for
                            productions ONLY.
Owners Withdrawal           2006: maintain property taxes at 1.7% to reflect amount from 2002-2005. 2007 -
                            2008: New owner will not have property taxes.
Total Cash Paid Out         2006: Rent maintained at 23.6%. 2007 & 2008: Lease reduced to $33,600 with 7%
                            increase each year(see attached lease agreement)
Cash Position               2006: $3560 due to regular maintenance and roof repair. 2007 - 2008: budgeted 1%
                            of sales for maintenance for equipment. Building repair responsibility of building
                            owner(Carol Jakes).

0                           2006 - 2008: student contest winners. Budgeted .3% of sales.

0                           2006 - 2008: budgeted 5% of sales to match 2003-2004. Low in 2005(3.12%).

0                           2006 - 2008: budgeted 3% of sales.

0                           2006 - 2008: no travel planned outside the immediate area.

0                           2006 - 2008: maintain 1.7% of sales

Cash on Hand Month 1        2006 - 2008: maintain 1.7% of sales

0                           2006 - 2008: maintain 1.7% of sales

0                           2006 - 2008: maintain 1.7% of sales

COGS same each month        2006 - 2008: maintain 1.7% of sales

0                           2006 - 2008: maintain 1.7% of sales

Sales year1                 2006 - 2008: maintain 1.7% of sales

% of sales                  2006 - 2008: maintain 1.7% of sales

COGS year1

cash sales year2            2006 - 2008: maintain 1.7% of sales

COGS year2                  2006 - 2008: maintain 1.7% of sales

cash sales year3            2006 - 2008: maintain 1.7% of sales

COGS year3                  2006 - 2008: maintain 1.7% of sales

0

Collection on credit acct
                                     Notes Assumptions - Projected Financials




Income Statement
Income                      It is the intent of the owner to retain all profits within the company's balance sheet
                            through 2008.
Gross Receipts              $50,000 new owner equity injection in 2007.

Merchandise Cost

                            $50,000 bank loan amortized over 7 years at 10%(estimate). See attached
                            amortization schedule.
Expenses                    $50,000 bank loan amortized over 7 years at 10%(estimate). See attached
                            amortization schedule.
Employee Wages              $50,000 bank loan amortized over 7 years at 10%(estimate). See attached
                            amortization schedule.
Payroll Expense

Supplies                    Portion of Long Term Debt that will be due within 12 months of Balance Sheet date.

Repairs and Maintenance     Business purchase includes $44,650 of goodwill depreciated over 20 years. This is
                            an estimate and will be determined by CPA at end of the year.
Advertising                 Business purchase includes $20,834 in Net Fixed Assets, currently being
                            depreciated over 10 years. CPA will determine final depreciation schedule.
Car, Delivery, and Travel   Business purchase includes $20,834 in Net Fixed Assets, currently being
                            depreciated over 10 years. CPA will determine final depreciation schedule.
Accounting and Legal        Business purchase includes $20,834 in Net Fixed Assets, currently being
                            depreciated over 10 years. CPA will determine final depreciation schedule.
Rent                        Business purchase includes $20,834 in Net Fixed Assets, currently being
                            depreciated over 10 years. CPA will determine final depreciation schedule.
Utilities

Insurance

Interest-Bank

Misc.

Other

Depreciation

Total Expenses

Net Profit
                                         Notes Assumptions - Projected Financials

Less Income Taxes

Net Profit after Taxes




Balance Sheet
Current Assets:
Cash                             $50,000 new owner equity injection in 2007.

Accounts Receivable

Merchandise Inventory            $50,000 bank loan amortized over 7 years at 10%(estimate). See attached
                                 amortization schedule.
Fixed Assets:

Land                             Portion of Long Term Debt that will be due within 12 months of Balance Sheet date.

Building                         Business purchase includes $44,650 of goodwill depreciated over 20 years. This is
                                 an estimate and will be determined by CPA at end of the year.
Equipment                        Business purchase includes $20,834 in Net Fixed Assets, currently being
                                 depreciated over 10 years. CPA will determine final depreciation schedule.
Vehicles                         Business purchase includes $20,834 in Net Fixed Assets, currently being
                                 depreciated over 10 years. CPA will determine final depreciation schedule.
Less Acc. Depreciation           Business purchase includes $20,834 in Net Fixed Assets, currently being
                                 depreciated over 10 years. CPA will determine final depreciation schedule.
                             0 Business purchase includes $20,834 in Net Fixed Assets, currently being
                               depreciated over 10 years. CPA will determine final depreciation schedule.




                             0
Current Liabilities:
Accounts Payable
Other Current Liabilities-
Taxes
Current Portion LTD
                             0

                             0
Long-term Liabilities
Note Payable
Bank Loan Payable
Other
                                Notes Assumptions - Projected Financials

                            0

                            0

                            0
Net Worth: Owner's Equity

                            0
Total Liabilities and Net
Worth
                              Amortization Table - Bank
      A simple amortization table covering each payment period of a loan.
      1) To use the table, simply change any of the values in the Initial Data area of the worksheet.
      2) To print the table, highlight the desired print area, choose File, Set Print Area, then File and Print.

                                                 Initial Data
LOAN DATA                                                       TABLE DATA
         Loan amount:            $0                                        Table starts at date:
  Annual interest rate:         0.00%                                   or at payment number: 1
        Term in years:             0
  Payments per year:               0
   First payment due:
PERIODIC PAYMENT
    Entered payment:                  $0.00    The table uses the calculated periodic payment amount
 Calculated payment:                           unless you enter a value for "Entered payment".
CALCULATIONS
      Use payment of:                                         Beginning balance at payment 1:
 1st payment in table: 1                                  Cumulative interest prior to payment 1:

                                                      Table
          Payment             Beginning                                              Ending            Cumulative
No.         Date               Balance            Interest        Principal          Balance            Interest
                              Amortization Table - Gap
      A simple amortization table covering each payment period of a loan.
      1) To use the table, simply change any of the values in the Initial Data area of the worksheet.
      2) To print the table, highlight the desired print area, choose File, Set Print Area, then File and Print.

                                                Initial Data
LOAN DATA                                                       TABLE DATA
         Loan amount:             $0                                     Table starts at date:
  Annual interest rate:         0.00%                                 or at payment number: 1
        Term in years:             0
  Payments per year:               0
   First payment due:          1/0/1900
PERIODIC PAYMENT
    Entered payment:                  $0.00    The table uses the calculated periodic payment amount
 Calculated payment:                           unless you enter a value for "Entered payment".
CALCULATIONS
      Use payment of:                                       Beginning balance at payment 1:
 1st payment in table: 1                                Cumulative interest prior to payment 1:

                                                     Table
          Payment             Beginning                                             Ending           Cumulative
No.         Date               Balance            Interest        Principal         Balance           Interest
                                Ratio Analysis
                                  Company
                                                 2008            2009                2010       Industry
Balance Sheet Ratios(Stability?)
               Current Assets/             $0               $0                  $0
  Current
              Current Liabilities          $0     #DIV/0!   $0    #DIV/0!   #REF!      #REF!
 Analysis

                Cash + A/R/                $0               $0                  $0
  Quick
              Current Liabilities          $0     #DIV/0!   $0    #DIV/0!   #REF!      #REF!
 Analysis

  Debt -       Total Liabilities/          $0               $0              #REF!
  Worth         Net Worth                  $0     #DIV/0!   $0    #DIV/0!       $0     #REF!
 Analysis

Income Statement Ratios(Earning Power or Profitability?)
  Gross         Gross Profit/              $0               $0                  $0
  Margin        Total Sales                $0     #DIV/0!   $0    #DIV/0!       $0    #DIV/0!
 Analysis

             Profit Before Taxes/          $0               $0                  $0
Net Margin
                 Total Sales               $0     #DIV/0!   $0    #DIV/0!       $0    #DIV/0!
 Analysis

Asset Management Ratios(Overall Efficiency)
 Sales-to-      Total Sales/               $0               $0                  $0
  Assets        Total Assets               $0     #DIV/0!   $0    #DIV/0!       $0    #DIV/0!
 Analysis

Return on    Profit Before Taxes/          $0               $0                  $0
 Assets         Total Assets               $0     #DIV/0!   $0    #DIV/0!       $0    #DIV/0!
 Analysis
 Return on   Profit Before Taxes/          $0                    $0                    $0
Investment       Net Worth                 $0   #DIV/0!          $0   #DIV/0!          $0   #DIV/0!
 Analysis

Asset Management Ratios(Working Capital or Cash Cycles)
             Cost of Goods Sold            $0                    $0                    $0
 Inventory
 Turnover
                                                #DIV/0!               #DIV/0!               #DIV/0!
                  Inventory                $0                    $0                    $0

 Analysis

   Days             360              360                   360                   360
 Inventory   Inventory Turnover     #DIV/0!     #DIV/0!   #DIV/0!     #DIV/0!   #DIV/0!     #DIV/0!
 Analysis

                 Total Sales               $0                    $0                    $0
   A/R
 Turnover    Accounts Receivable           $0
                                                #DIV/0!          $0
                                                                      #DIV/0!          $0
                                                                                            #DIV/0!
 Analysis

                    360              360                   360                   360
 Days A/R
                A/R Turnover        #DIV/0!     #DIV/0!   #DIV/0!     #DIV/0!   #DIV/0!     #DIV/0!
 Analysis

             Cost of Goods Sold            $0                    $0                    $0
   A/P
 Turnover     Accounts Payable             $0
                                                #DIV/0!          $0
                                                                      #DIV/0!          $0
                                                                                            #DIV/0!
 Analysis

                    360              360                   360                   360
 Days A/P
                A/P Turnover        #DIV/0!     #DIV/0!   #DIV/0!     #DIV/0!   #DIV/0!     #DIV/0!
 Analysis
                                                   BREAK-EVEN ANALYSIS




1) List out expense categories
2) Determine Costs as Fixed or Variable. Fixed = Expenses that will remain the same regardless of sales level. Variable
expenses go up if sales increase and go down if sales go down(ex. Cost of Inventory, Sales Commissions, etc.)

3) Plug in the yearly amounts into the appropriate column or click the corresponding option button.

                                          ALL EXPENSES
                            FIXED                                                           VARIABLE
                            COSTS                                                            COSTS



                                          Cost of Goods Sold                                    $0.00



                             $0.00        Gross Wages



                                          Payroll Expense



                                          Supplies (office & operating)



                                          Repairs and Maintenance



                                          Advertising



                                          Car, Delivery, and Travel



                                          Accounting and Legal



                                          Phone/Internet



                                          Utilities



                                          Insurance



                                          Interest-Bank



                                          Misc.



                        $             -   Other Expenses
                        $             -   Loan Principal Payment-Bank
                        $             -   Loan Principal Payment-Gap
                        $             -   Capital Purchases
                        $             -   Income Tax Reserve
                        $             -   Owners Withdrawal




TOTAL FIXED COSTS       $             - TOTAL VARIABLE COSTS                                $             -

                                                  Contributing Margin                           #DIV/0!

Break-Even
Annual                      #DIV/0!
1) These numbers are computed based on the information entered into the Breakeven and CashFlow sheets.


Breakeven per month
                                  Month 1     Month 2      Month 3       Month 4     Month 5    Month 6     Month 7    Month 8    Month 9    Month 10   Month 11
Variable Costs per month            #VALUE!     #VALUE!      #VALUE!      #VALUE!     #VALUE!    #VALUE!     #VALUE!    #VALUE!    #VALUE!    #VALUE!    #VALUE!
Contributing Margin                 #VALUE!     #VALUE!      #VALUE!      #VALUE!     #VALUE!    #VALUE!     #VALUE!    #VALUE!    #VALUE!    #VALUE!    #VALUE!
Fixed Costs                         #VALUE!     #VALUE!      #VALUE!      #VALUE!     #VALUE!    #VALUE!     #VALUE!    #VALUE!    #VALUE!    #VALUE!    #VALUE!
Monthly Breakeven                   #VALUE!     #VALUE!      #VALUE!      #VALUE!     #VALUE!    #VALUE!     #VALUE!    #VALUE!    #VALUE!    #VALUE!    #VALUE!

Daily Breakeven (20 Days/Month)     #VALUE!     #VALUE!      #VALUE!      #VALUE!     #VALUE!     #VALUE!    #VALUE!    #VALUE!    #VALUE!    #VALUE!    #VALUE!




Monthly Percentages
                                  Month 1     Month 2      Month 3       Month 4     Month 5    Month 6     Month 7    Month 8    Month 9    Month 10   Month 11
% of Sales                             0%          0%           0%           0%          0%         0%          0%         0%         0%         0%         0%
Cost of Goods Sold                     0%          0%           0%           0%          0%         0%          0%         0%         0%         0%         0%
Gross Wages                            0%          0%           0%           0%          0%         0%          0%         0%         0%         0%         0%
Payroll Expense                        0%          0%           0%           0%          0%         0%          0%         0%         0%         0%         0%
Supplies (office & operating)          0%          0%           0%           0%          0%         0%          0%         0%         0%         0%         0%
Repairs and Maintenance                0%          0%           0%           0%          0%         0%          0%         0%         0%         0%         0%
Advertising                            0%          0%           0%           0%          0%         0%          0%         0%         0%         0%         0%
Car, Delivery, and Travel              0%          0%           0%           0%          0%         0%          0%         0%         0%         0%         0%
Accounting and Legal                   0%          0%           0%           0%          0%         0%          0%         0%         0%         0%         0%
Phone/Internet                         0%          0%           0%           0%          0%         0%          0%         0%         0%         0%         0%
Utilities                              0%          0%           0%           0%          0%         0%          0%         0%         0%         0%         0%
Insurance                              0%          0%           0%           0%          0%         0%          0%         0%         0%         0%         0%
Interest-Bank                       #VALUE!     #VALUE!      #VALUE!      #VALUE!     #VALUE!    #VALUE!     #VALUE!    #VALUE!    #VALUE!    #VALUE!    #VALUE!
Interest-Gap
Misc.                                 0%          0%           0%           0%          0%          0%         0%         0%         0%         0%         0%
Other Expenses                        0%          0%           0%           0%          0%          0%         0%         0%         0%         0%         0%
Loan Principal Payment-Bank         #VALUE!     #VALUE!      #VALUE!      #VALUE!     #VALUE!     #VALUE!    #VALUE!    #VALUE!    #VALUE!    #VALUE!    #VALUE!
Loan Principal Payment-Gap
Capital Purchases                     0%          0%            0%           0%          0%          0%        0%         0%         0%         0%         0%
Income Tax Reserve                    0%          0%            0%           0%          0%          0%        0%         0%         0%         0%         0%
Owners Withdrawal                     0%          0%            0%           0%          0%          0%        0%         0%         0%         0%         0%
Month 12
 #VALUE!
 #VALUE!
 #VALUE!
 #VALUE!

 #VALUE!




Month 12
    0%
    0%
    0%
    0%
    0%
    0%
    0%
    0%
    0%
    0%
    0%
    0%
 #VALUE!

   0%
   0%
 #VALUE!

   0%
   0%
   0%
What if?
1) These numbers are computed based on information from the breakeven and the cash flow sheets.

                                                                       Breakeven in Dollars
                       Month 1      Month 2     Month 3        Month 4 Month 5 Month 6
Sales                  $       -    $       -   $         -    $    -    $   -     $    -
Variable Costs           #VALUE!      #VALUE!      #VALUE!     #VALUE! #VALUE! #VALUE!
Contribution Margin      #VALUE!      #VALUE!      #VALUE!     #VALUE! #VALUE! #VALUE!
Fixed Costs              #VALUE!      #VALUE!      #VALUE!     #VALUE! #VALUE! #VALUE!
Breakeven in Dollars    #VALUE!       #VALUE!     #VALUE!      #VALUE! #VALUE! #VALUE!


   Percent of Increase/Decrease
Sales                         10%
Variable Costs                -5%
Fixed Costs                   15%
h flow sheets.

in Dollars
             Month 7   Month 8   Month 9   Month 10   Month 11   Month 12   Year
             $    -    $    -    $    -    $    -     $    -     $    -      $    -
             #VALUE!   #VALUE!   #VALUE!   #VALUE!    #VALUE!    #VALUE!     $    -
             #VALUE!   #VALUE!   #VALUE!   #VALUE!    #VALUE!    #VALUE!      #DIV/0!
             #VALUE!   #VALUE!   #VALUE!   #VALUE!    #VALUE!    #VALUE!     $    -
             #VALUE!   #VALUE!   #VALUE!   #VALUE!    #VALUE!    #VALUE!      #DIV/0!

								
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