Biz Plan

Business Plan Workbook
Enter inputs in colored cells

...balance sheet inputs...
Cash & Equivalents
Yield on Cash & Equivalents
Accounts Receivable
# Periods of Sales in A/R
Inventory
Inventory Purchased/Produced
Other Current Assets
Chgs in Other Current Assets
Plant, Property, & Equipment
Chgs in P,P,& E
Accumulated Depreciation
Chgs in Accum. Depreciation
Other Noncurrent Assets
Chgs in Other Noncurrent Assets
Accounts Payable
# Periods Cost of Sales in A/P
Accrued Expenses
# Periods Operating Expenses in A/E
Other Current Liabilities
Chgs in Other Current Liabilities
Long-Term Liabilities
Chgs in Long-Term Liabilities
Other Noncurrent Liabilities
Chgs in Other Noncurrent Liabilities
Owner Equity
Chgs in Owner Equity
profit and loss statement inputs...
Sales Revenue
Cost of Sales
Cost Center 1 Costs
Cost Center 2 Costs
Cost Center 3 Costs
Interest Expense
Marginal Income Tax Rate
Period 0
Period 1
Period 2
Period 3
Period 4
10.00%
10.00%
10.00%
10.00%
0.08
0.08
0.08
0.08
55,000
65,000
55,000
65,000
100
-100
100
-100
3,750
3,750
3,750
3,750
100
-100
100
-100
0.08
0.08
0.08
0.08
0.04
0.04
0.04
0.04
100
-100
100
-100
100
-100
100
-100
-25,000
-25,000
-25,000
-25,000
120,000
60,000
5,000
5,000
5,000
3,500
33%
120,000
60,000
5,000
5,000
5,000
3,500
33%
120,000
60,000
5,000
5,000
5,000
3,500
33%
120,000
60,000
5,000
5,000
5,000
3,500
33%
15,000
10,000
10,000
5,000
75,000
15,000
5,000
10,000
7,500
7,500
35,000
4,000
41,000
Balance Sheet
Assets
Current Assets
Cash & Equivalents
Accounts Receivable
Inventory
Total Current Assets
Less: Accumulated Depreciation
Net Plant, Property, & Equipment
Total Assets
Liabilities
Current Liabilities
Accounts Payable
Accrued Expenses
Total Current Liabilities
Noncurrent Liabilities
Total Noncurrent Liabilities
Owner Equity
Total Liabilities and Owner Equity
Period 0
$15,000
10,000
10,000
5,000
40,000
75,000
(15,000)
60,000
5,000
$105,000
Period 1
Period 2
Period 3
Period 4
$15,685
$18,291
$31,071
$34,708
10,000
10,000
10,000
10,000
5,000
10,000
5,000
10,000
5,100
5,000
5,100
5,000
35,785
43,291
51,171
59,708
75,000
75,000
75,000
75,000
(18,750)
(22,500)
(26,250)
(30,000)
56,250
52,500
48,750
45,000
5,100
5,000
5,100
5,000
$97,135 $100,791 $105,021 $109,708
$10,000
7,500
7,500
25,000
$5,000
625
7,600
13,225
$5,000
625
7,500
13,125
$5,000
625
7,600
13,225
$5,000
625
7,500
13,125
35,000
4,000
39,000
41,000
$105,000
35,000
4,100
39,100
44,810
$97,135
35,000
4,000
39,000
48,666
$100,791
35,000
4,100
39,100
52,696
$105,021
35,000
4,000
39,000
57,583
$109,708
Common Size Balance Sheet
Period 0
Period 1
Period 2
Period 3
Period 4
Assets
Current Assets
Cash & Equivalents
Accounts Receivable
Inventory
Total Current Assets
Less: Accumulated Depreciation
Net Plant, Property, & Equipment
Total Assets
14.29%
9.52%
9.52%
4.76%
38.10%
71.43%
-14.29%
57.14%
4.76%
100.00%
16.15%
10.29%
5.15%
5.25%
36.84%
77.21%
-19.30%
57.91%
5.25%
100.00%
18.15%
9.92%
9.92%
4.96%
42.95%
74.41%
-22.32%
52.09%
4.96%
100.00%
29.59%
9.52%
4.76%
4.86%
48.72%
71.41%
-24.99%
46.42%
4.86%
100.00%
31.64%
9.12%
9.12%
4.56%
54.42%
68.36%
-27.35%
41.02%
4.56%
100.00%
9.52%
7.14%
7.14%
23.81%
5.15%
0.64%
7.82%
13.62%
4.96%
0.62%
7.44%
13.02%
4.76%
0.60%
7.24%
12.59%
4.56%
0.57%
6.84%
11.96%
33.33%
3.81%
37.14%
39.05%
100.00%
36.03%
4.22%
40.25%
46.13%
100.00%
34.73%
3.97%
38.69%
48.28%
100.00%
33.33%
3.90%
37.23%
50.18%
100.00%
31.90%
3.65%
35.55%
52.49%
100.00%
Liabilities
Current Liabilities
Accounts Payable
Accrued Expenses
Total Current Liabilities
Noncurrent Liabilities
Total Noncurrent Liabilities
Owner Equity
Total Liabilities and Owner Equity
Income Statement
Sales Revenue
Less: Cost of Sales
Gross Margin
Period 1
Period 2
Period 3
Period 4
$120,000 $120,000 $120,000 $120,000
(60,000)
(60,000)
(60,000)
(60,000)
60,000
60,000
60,000
60,000
Operating Expenses
Cost Center 1
Cost Center 2
Cost Center 3
Total Operating Expenses
Operating Income
5,000
5,000
5,000
15,000
45,000
5,000
5,000
5,000
15,000
45,000
5,000
5,000
5,000
15,000
45,000
5,000
5,000
5,000
15,000
45,000
Interest Income
Interest Expense
Net Income (Loss) Before Taxes
1,500
3,500
43,000
1,569
3,500
43,069
1,829
3,500
43,329
3,107
3,500
44,607
Income Tax Expenses (Savings)

Net Income (Loss) After Taxes
14,190
$28,810
14,213
$28,856
14,299
$29,030
14,720
$29,887
100.00%
-50.00%
50.00%
100.00%
-50.00%
50.00%
100.00%
-50.00%
50.00%
100.00%
-50.00%
50.00%
Operating Expenses
Cost Center 1
Cost Center 2
Cost Center 3
Total Operating Expenses
Operating Income
4.17%
4.17%
4.17%
12.50%
37.50%
4.17%
4.17%
4.17%
12.50%
37.50%
4.17%
4.17%
4.17%
12.50%
37.50%
4.17%
4.17%
4.17%
12.50%
37.50%
Interest Income
Interest Expense
Net income (Loss) Before Taxes
1.25%
2.92%
35.83%
1.31%
2.92%
35.89%
1.52%
2.92%
36.11%
2.59%
2.92%
37.17%
Income Tax Expenses (Savings)

Net Income (Loss) After Taxes
11.83%
24.01%
11.84%
24.05%
11.92%
24.19%
12.27%
24.91%
Common Size Income Statement

Sales Revenue
Less: Cost of Sales
Gross Margin
Cash Flow Statement

Beginning Cash Balance
Period 1
$15,000
Period 2
$15,685
Period 3
$18,291
Period 4
$31,071
Sources of Cash
Net Income After Taxes
Addback of Depreciation
Accounts Payable Financing
Accrued Expenses Financing
Other Current Liabilities Financing
Long-Term Liabilities Financing
Other Noncurrent Liabilities Financing
$28,810
3,750
(5,000)
(6,875)
100
0
100
$28,856
3,750
0
0
(100)
0
(100)
$29,030
3,750
0
0
100
0
100
$29,887
3,750
0
0
(100)
0
(100)
Uses of Cash
Accounts Receivable Investments
Inventory Investments
Other Current Assets Investments
Plant, Property, & Equip Investments
Other Noncurrent Assets Investments
Other Owner Equity Changes
Net Cash Generated (Used)
Ending Cash Balance
0
(5,000)
100
0
100
25,000
685
$15,685
0
5,000
(100)
0
(100)
25,000
2,606
$18,291
0
(5,000)
100
0
100
25,000
12,780
$31,071
0
5,000
(100)
0
(100)
25,000
3,637
$34,708
Financial Ratios Table

Working Capital Ratios:
Current Ratio
Quick Ratio
Working Capital to Total Assets
Receivables Turnover
Inventory Turnover
Operating Ratios:
Times Interest Earned
Sales to Operational Assets
Return on Total Assets
Return on Equity
Investment Turnover
Financial Leverage
Period 1
Period 2
Period 3
Period 4
2.71
1.94
0.23
12.00
12.00
3.30
2.16
0.30
12.00
6.00
3.87
3.11
0.36
12.00
12.00
4.55
3.41
0.42
12.00
6.00
13.29
2.13
33.26%
64.29%
1.24
31.03%
13.31
2.29
32.10%
59.29%
1.19
27.19%
13.38
2.46
30.98%
55.09%
1.14
24.11%
13.74
2.67
30.43%
51.90%
1.09
21.47%
Period 5
Period 6
Period 7
Period 8
Period 9
Period 10
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
0.08
0.08
0.08
0.08
0.08
0.08
55,000
65,000
55,000
65,000
55,000
65,000
100
-100
100
-100
100
-100
15,000
-10,000
3,750
3,750
3,750
3,750
3,750
-6,250
100
-100
100
-100
100
-100
0.08
0.08
0.08
0.08
0.08
0.08
0.04
0.04
0.04
0.04
0.04
0.04
100
-100
100
-100
100
-100
100
-100
100
-100
100
-100
-25,000
-25,000
-25,000
-25,000
-25,000
-25,000
120,000
60,000
5,000
5,000
5,000
3,500
33%
120,000
60,000
5,000
5,000
5,000
3,500
33%
120,000
60,000
5,000
5,000
5,000
3,500
33%
120,000
60,000
5,000
5,000
5,000
3,500
33%
120,000
60,000
5,000
5,000
5,000
3,500
33%
120,000
60,000
5,000
5,000
5,000
3,500
33%
Period 5
Period 6
Period 7
Period 8
Period 9
Period 10
$33,589
$37,394
$51,454
$56,457
$71,795
$78,160
10,000
10,000
10,000
10,000
10,000
10,000
5,000
10,000
5,000
10,000
5,000
10,000
5,100
5,000
5,100
5,000
5,100
5,000
53,689
62,394
71,554
81,457
91,895
103,160
90,000
90,000
90,000
90,000
90,000
80,000
(33,750)
(37,500)
(41,250)
(45,000)
(48,750)
(42,500)
56,250
52,500
48,750
45,000
41,250
37,500
5,100
5,000
5,100
5,000
5,100
5,000
$115,039 $119,894 $125,404 $131,457 $138,245 $145,660
$5,000
625
7,600
13,225
$5,000
625
7,500
13,125
$5,000
625
7,600
13,225
$5,000
625
7,500
13,125
$5,000
625
7,600
13,225
$5,000
625
7,500
13,125
35,000
4,100
39,100
62,714
$115,039
35,000
4,000
39,000
67,769
$119,894
35,000
4,100
39,100
73,079
$125,404
35,000
4,000
39,000
79,332
$131,457
35,000
4,100
39,100
85,920
$138,245
35,000
4,000
39,000
93,535
$145,660
Period 5
Period 6
Period 7
Period 8
Period 9
Period 10
29.20%
8.69%
4.35%
4.43%
46.67%
78.23%
-29.34%
48.90%
4.43%
100.00%
31.19%
8.34%
8.34%
4.17%
52.04%
75.07%
-31.28%
43.79%
4.17%
100.00%
41.03%
7.97%
3.99%
4.07%
57.06%
71.77%
-32.89%
38.87%
4.07%
100.00%
42.95%
7.61%
7.61%
3.80%
61.96%
68.46%
-34.23%
34.23%
3.80%
100.00%
51.93%
7.23%
3.62%
3.69%
66.47%
65.10%
-35.26%
29.84%
3.69%
100.00%
53.66%
6.87%
6.87%
3.43%
70.82%
54.92%
-29.18%
25.74%
3.43%
100.00%
4.35%
0.54%
6.61%
11.50%
4.17%
0.52%
6.26%
10.95%
3.99%
0.50%
6.06%
10.55%
3.80%
0.48%
5.71%
9.98%
3.62%
0.45%
5.50%
9.57%
3.43%
0.43%
5.15%
9.01%
30.42%
3.56%
33.99%
54.52%
100.00%
29.19%
3.34%
32.53%
56.52%
100.00%
27.91%
3.27%
31.18%
58.28%
100.00%
26.62%
3.04%
29.67%
60.35%
100.00%
25.32%
2.97%
28.28%
62.15%
100.00%
24.03%
2.75%
26.77%
64.21%
100.00%
Period 5
Period 6
Period 7
Period 8
Period 9 Period 10
$120,000 $120,000 $120,000 $120,000 $120,000 $120,000
(60,000)
(60,000)
(60,000)
(60,000)
(60,000)
(60,000)
60,000
60,000
60,000
60,000
60,000
60,000
5,000
5,000
5,000
15,000
45,000
5,000
5,000
5,000
15,000
45,000
5,000
5,000
5,000
15,000
45,000
5,000
5,000
5,000
15,000
45,000
5,000
5,000
5,000
15,000
45,000
5,000
5,000
5,000
15,000
45,000
3,471
3,500
44,971
3,359
3,500
44,859
3,739
3,500
45,239
5,145
3,500
46,645
5,646
3,500
47,146
7,179
3,500
48,679
14,840
$30,130
14,803
$30,055
14,929
$30,310
15,393
$31,252
15,558
$31,588
16,064
$32,615
100.00%
-50.00%
50.00%
100.00%
-50.00%
50.00%
100.00%
-50.00%
50.00%
100.00%
-50.00%
50.00%
100.00%
-50.00%
50.00%
100.00%
-50.00%
50.00%
4.17%
4.17%
4.17%
12.50%
37.50%
4.17%
4.17%
4.17%
12.50%
37.50%
4.17%
4.17%
4.17%
12.50%
37.50%
4.17%
4.17%
4.17%
12.50%
37.50%
4.17%
4.17%
4.17%
12.50%
37.50%
4.17%
4.17%
4.17%
12.50%
37.50%
2.89%
2.92%
37.48%
2.80%
2.92%
37.38%
3.12%
2.92%
37.70%
4.29%
2.92%
38.87%
4.70%
2.92%
39.29%
5.98%
2.92%
40.57%
12.37%
25.11%
12.34%
25.05%
12.44%
25.26%
12.83%
26.04%
12.97%
26.32%
13.39%
27.18%
Period 5
$34,708
Period 6
$33,589
Period 7
$37,394
Period 8
$51,454
Period 9
$56,457
Period 10
$71,795
$30,130
3,750
0
0
100
0
100
$30,055
3,750
0
0
(100)
0
(100)
$30,310
3,750
0
0
100
0
100
$31,252
3,750
0
0
(100)
0
(100)
$31,588
3,750
0
0
100
0
100
$32,615
(6,250)
0
0
(100)
0
(100)
0
(5,000)
100
15,000
100
25,000
(1,120)
$33,589
0
5,000
(100)
0
(100)
25,000
3,805
$37,394
0
(5,000)
100
0
100
25,000
14,060
$51,454
0
5,000
(100)
0
(100)
25,000
5,002
$56,457
0
(5,000)
100
0
100
25,000
15,338
$71,795
0
5,000
(100)
(10,000)
(100)
25,000
6,365
$78,160
Period 5
Period 6
Period 7
Period 8
Period 9
Period 10
4.06
3.30
0.35
12.00
12.00
4.75
3.61
0.41
12.00
6.00
5.41
4.65
0.47
12.00
12.00
6.21
5.06
0.52
12.00
6.00
6.95
6.18
0.57
12.00
12.00
7.86
6.72
0.62
12.00
6.00
13.85
2.13
29.23%
48.04%
1.04
18.81%
13.82
2.29
27.99%
44.35%
1.00
16.36%
13.93
2.46
26.96%
41.48%
0.96
14.51%
14.33
2.67
26.44%
39.39%
0.91
12.96%
14.47
2.91
25.38%
36.76%
0.87
11.38%
14.91
3.20
24.79%
34.87%
0.82
10.08%

Biz Plan

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Biz Plan

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Business Plan Workbook

Enter inputs in colored cells

Common Size Balance Sheet

Income Tax Expenses (Savings)

Income Tax Expenses (Savings)

Common Size Income Statement

Cash Flow Statement

Financial Ratios Table

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