Avg. Sales per Unit $ 50.

00

Year 1 Year 2

Daily Average
15% Units 10 12
Sales $ 500 600
Monthly
Units 280 336
Sales $ 14,000 16,800
Annually
Units 3,360 4,032
Sales $ 168,000 201,600

Unit Sales Growth 20%

Inventory
2,500 Units in Store 280 280
Value 14,000 14,000
Turn Ratio 12 14
Year 3 Year 4 Year 5

14 16 17
720 792 $ 871

403 444 488

20,160 22,176 $ 24,394

4,838 5,322 5,854

241,920 266,112 $ 292,723

20% 10% 10%

280 280 280

14,000 14,000 14,000
17 19 21
Days / Week 7
Days / Month 28

Year 1 Year 2
Inventory Turn 26 26

Debit 2%
Debit % of Sales 30%
Storage Space $200 per month
$2,400 per year

Rate Hours / Wk
Buyer 15.00 20.00
Inventory Manager 10.00 50.00

Monthly Annually
Phone 100 1,200
Internet 45 540

Advertising 2.5%
Monthly Annually
Utilities 300 3,600

Sq Feet Cost per

Lease 2,500 22.00

Monthly Annually
Bank Charges 150 1,800
Securtiy 50 600
Insurance 50 600
Store Supplies 400 4,800
Office Expenses 100 1,200
Disposal Expenses 500 6,000
Volunteer Exp. 100 1,200

Jewelry Year 1 Year 2

Units / month 500 550
Average Price/Unit $ 25.00

Accounting 1,200

Travel 5,500
 Year 3 Year 4 Year 5
26 26 26

Weeks / Year Annual Cost Benefits Allocation Total Annual Cost

50.00 15,000 12% 16,800
50.00 25,000 12% 28,000

Annual Lease Costs

55,000

Year 2 Year 3 Year 4 Year 5

7,200 8,640 9,504 10,454

Year 3 Year 4 Year 5

600 650 700
S

Uses of Cash
License 1,000
Supplies 500
Equipment 1,200
Leaseholds 5,000
Computers 4,000
Fixtures 3,500
Branding 1,500
Hangers 1,500
Telephone 300
Cash Register 1,500
Website 2,000
Market Research 1,200
Marketing 800
2.5 months Miscellaneous costs 3,000
2 Months Costs 19,558
Total 46,558
Sources of Cash
Debt 46,558
Initial Debt $46,558

Interest Rate 10%

Year 1

Starting Balance $46,558

Principle Payments $0

Ending Balance $46,558

Interest Costs $4,656

Year 2 Year 3 Year 4 Year 5

$46,558 $34,919 $23,279 $11,640

$11,640 $11,640 $11,640 $11,640

$34,919 $23,279 $11,640 $0

$3,492 $2,328 $1,164 $0

Capital Schedule

Depreciable Life 5

Year 1

Starting Assets 21,700

Annual Capital Additions -
Total Assets 21,700

Depreciation
4,340

Annual Depreciation 4,340

Cumulative Depreciation 4,340

Beginning Balance 21,700

Ending Balance 17,360
years

Year 2 Year 3 Year 4 Year 5

1,500 3,000 3,000 3,000

23,200 26,200 29,200 32,200

4,340 4,340 4,340 4,340

300 300 300 300
600 600 600
600 600
600
4,640 5,240 5,840 6,440
8,980 14,220 20,060 26,500

18,860 17,220 14,980 12,140

14,220 11,980 9,140 5,700
 Year 1 Year 2
Sales
Clothing 168,000 201,600
Jewelry 150,000 165,000
Total Sales 318,000 366,600

COGS
3% Clothing 28,000 28,840
Jewelry 6,000 7,200
Storage 2,400 2,400
Totol COGS 36,400 38,440

Gross Margin 281,600 328,160

89% 90%

Operating Expenses
3% Salaries 44,800 44,800
Advertising 6,700 5,040
Lease 55,000 55,000
3% Office Expenses 1,200 1,236
3% Store Supplies 4,800 4,944
3% Utilities 3,600 3,708
Telephone 1,740 1,740
3% Bank Charges 3,708 4,000
3% Insurance 600 618
3% Volunteer Exp. 1,200 1,236
3% Travel & Other 5,500 5,665
Accounting 1,200 1,200
Total Expenses 130,048 129,187

Depreciation 4,340 4,640

Interest 4,656 3,492
Profit 142,556 190,842
Year 3 Year 4 Year 5

241,920 266,112 292,723

180,000 195,000 210,000
421,920 461,112 502,723

29,705 61,193 63,028

8,640 9,504 10,454
2,400 2,400 2,400
40,745 73,097 75,883

381,175 388,015 426,840

90% 84% 85%

44,800 44,800 44,800

6,048 6,653 7,318
55,000 55,000 55,000
1,273 1,311 1,351
5,092 5,245 5,402
3,819 3,934 4,052
1,740 1,740 1,740
4,332 4,567 4,816
637 656 675
1,273 1,311 1,351
5,835 6,010 6,190
1,200 1,200 1,200
131,049 132,427 133,896

5,240 5,840 6,440

2,328 1,164 -
242,558 248,585 286,505
 Balance Sheet

Assets
Cash
30 A/R

Equipment
less Depreciation
Net Equipment

Total Assets

Liabilities

20 A/P
Debt

Owners Equity
Retained Earnings
Dividends to Hospice

Total Liabilities & Equity

 Opening Year 1 Year 2 Year 3
Balance Sheet

24,858 163,795 304,848 496,867

- 12,329 13,562 14,795

21,700 21,700 23,200 26,200

- 4,340 8,980 14,220
21,700 17,360 14,220 11,980

46,558 193,484 332,630 523,641

- 4,370 4,314 4,406

46,558 46,558 34,919 23,279

- - - -
- 142,556 333,398 575,956
- (40,000) (80,000)

46,558 193,484 332,630 523,641

(7,959) (9,248) (10,388)

(7,959) (1,289) (1,140)

- -
Year 4 Year 5

695,485 932,628
16,027 17,260

29,200 32,200
20,060 26,500
9,140 5,700

720,652 955,588

4,472 4,543
11,640 -

- -
824,541 1,111,045
(120,000) (160,000)

720,652 955,588

(11,555) (12,718)
(1,167) (1,162)

- -
Cash Flow Statement Year 1

Open Balance 24,858

Income 142,556

Non-Cash Items
Depreciation 4,340
Change in Working Capital (7,959)

less Debt payments -

less capital expenditures -

dividend payments -

Ending Balance 163,795

Return
Investment (46,558)
Annual Cash Flow -
Net Cash Flow (46,558)

Internal Rate of Return on Investment

77.2%
Year 2 Year 3 Year 4 Year 5

163,795 304,848 496,867 695,485

190,842 242,558 248,585 286,505

4,640 5,240 5,840 6,440

(1,289) (1,140) (1,167) (1,162)

11,640 11,640 11,640 11,640

1,500 3,000 3,000 3,000

40,000 40,000 40,000 40,000

304,848 496,867 695,485 932,628

40,000 40,000 40,000 40,000

40,000 40,000 40,000 40,000
Daily Sales
Units 10 12
Revenue 500 600
Annual
Units 3,360 4,032
Revenue 168,000 201,600

Expenses 166,448 167,627

Income 1,552 33,973

Breakeven Analy
90,000
80,000
70,000
60,000
50,000
40,000
30,000
20,000
10,000
-
10 12 14 16
 14 16 17
720 792 871

4,838 5,322 5,854

241,920 266,112 292,723

171,794 205,523 209,778

70,126 60,589 82,945

Breakeven Analysis - Daily Sales Volume

12 14 16 17