Step 1 - Enter info about your company in yellow shaded boxes below.

Preparer Name Company Name Starting Month Starting Year

Ann Ann's Nursery January 2019

Step 2 - Read the following instructions

This Microsoft Excel Workbook is designed to provide those

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starting a business or already running a business with
information that will allow them to make a "go /no-go" decision. Enter Data Here
It will help a potential entrepreneur project operating profit,
develop a projected income statement, balance sheet and cash
flow forecast.
Adjust as Needed
It is designed for a wide variety of users, from those who have
little or no accounting or Excel experience to those who may be
well versed in finance, accounting and the use of Microsoft
Excel.

The workbook contains a number of worksheets, each

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are needed, the unlock code is "1234."
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January
unlocking the spreadsheets. If you want to change a formula, we
strongly recommend that you save a copy of this spreadsheet
under a different name before doing so.
 Start-Up Expenses Year 1
(Starting Balance Sheet)

Prepared By: Company Name:

Ann Ann's Nursery

Fixed Assets Amount Depreciation (years) Notes

Real Estate-Land 100,000 Not Depreciated

Real Estate-Buildings 30,000 20
Leasehold Improvements 15,000 7
Equipment 5,000 7
Furniture and Fixtures 2,000 5
Vehicles 20,000 5
Other 5
Total Fixed Assets $ 172,000

Operating Capital Amount Notes

Pre-Opening Salaries and Wages
Prepaid Insurance Premiums 2,500
Inventory 30,000
Legal and Accounting Fees 3,000
Rent Deposits
Utility Deposits 300
Supplies 1,000
Advertising and Promotions 2,000
Licenses
Other Initial Start-Up Costs
Working Capital (Cash On Hand) 3,000
Total Operating Capital $ 41,800
Total Required Funds $ 213,800

Sources of Funding Percentage Totals Loan Rate Term in Months Monthly Payments Notes
Owner's Equity 53.79% 115,000
Outside Investors 0.00%
Additional Loans or Debt
Commercial Loan 15.81% 33,800 9.00% 84 544
Commercial Mortgage 23.39% 50,000 9.00% 240 450
Credit Card Debt 0.00% 7.00% 60 -
Vehicle Loans 7.02% 15,000 6.00% 48 352
Other Bank Debt 0.00% 5.00% 36 -
Total Sources of Funding 100.00% $ 213,800 Cell D 42 must equal cell C31 $ 1,346
Total Funding Needed $ - You are fully funded (Balanced)

Note: For existing businesses, this

Existing Businesses ONLY -- Calculating Cash on Hand
should be the "bucket" of cash
Cash - plus receivables that will be
+ Accounts Receivable - turned into cash, minus payables
+ Prepaid Expenses - that will be paid out in cash in the
near term (i.e. in the first months
- Accounts Payable - of the plan)
- Accrued Expenses -
Total Cash on Hand $ -

805354952.xlsx 1-StartingPoint 10/21/2024 21:15:14

 Payroll Year 1

Prepared By: Company Name:

Ann Ann's Nursery

Average
Hourly Pay (to
Number of 2 decimal Estimated Estimated
Owners places, ex. Hrs./Week Pay/Month Februar Septembe Annual
Employee Types /Employees $15.23) (per person) (Total) January y March April May June July August r October November December Totals
Owner(s) 1 23.08 40 $ 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 $ 47,998
Full-Time Employees 3 5.77 40 $ 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 $ 36,005
Part-Time Employees 0 $ - - - - - - - - - - - - - $ -
Independent Contractors 0 $ - - - - - - - - - - - - - $ -
Total Salaries and Wages 4 $ 28.85 80 $ 7,000 $ 7,000 $ 7,000 $ 7,000 $ 7,000 $ 7,000 $ 7,000 $ 7,000 $ 7,000 $ 7,000 $ 7,000 $ 7,000 $ 7,000 $ 84,003

Estimated Taxes
&
Percentage of Benefits/Month Februar Septembe Annual
Payroll Taxes and Benefits Wage Base Limit Salary/Wage (Total) January y March April May June July August r October November December Totals
Social Security $ 110,111 6.20% $ 434 434 434 434 434 434 434 434 434 434 434 434 434 $ 5,208
Medicare -- 1.45% $ 102 102 102 102 102 102 102 102 102 102 102 102 102 $ 1,218
Federal Unemployment Tax (FUTA) $ 7,000 0.80% $ 19 19 19 19 19 19 19 19 19 19 19 19 19 $ 224
State Unemployment Tax (SUTA) $ 7,000 3.45% $ 81 81 81 81 81 81 81 81 81 81 81 81 81 $ 966
Employee Pension Programs -- 2.85% $ 200 200 200 200 200 200 200 200 200 200 200 200 200 $ 2,394
Worker's Compensation -- 0.00% $ - - - - - - - - - - - - - $ -
Employee Health Insurance -- 0.00% $ - - - - - - - - - - - - - $ -
Other Employee Benefit Programs -- 0.00% $ - - - - - - - - - - - - - $ -
Total Payroll Taxes and Benefits 14.75% $ 834 $ 834 $ 834 $ 834 $ 834 $ 834 $ 834 $ 834 $ 834 $ 834 $ 834 $ 834 $ 834 $ 10,010

Total Salaries and Related Expenses $ 7,834 $ 7,834 $ 7,834 $ 7,834 $ 7,834 $ 7,834 $ 7,834 $ 7,834 $ 7,834 $ 7,834 $ 7,834 $ 7,834 $ 7,834 $ 94,013

805354952.xlsx 2a-PayrollYear1 10/21/2024 21:15:14

 Payroll Years 1-3

Prepared By: Company Name:

Ann Ann's Nursery

Year 1 Growth Rate 1 Second Growth Rate 2 Third

Employee Types Totals to 2 Year to 3 Year
Owner(s) 47,998 20.0% 57,598 30.0% 74,877
Full-Time Employees 36,005 20.0% 43,206 30.0% 56,167
Part-Time Employees - 10.0% - 30.0% -
Independent Contractors - 3.0% - 3.0% -
Total Salaries and Wages $ 84,003 $ 100,803 $131,044

Payroll Taxes and Benefits

Social Security 5,208 20.0% 6,250 30.0% 8,125
Medicare 1,218 20.0% 1,462 30.0% 1,900
Federal Unemployment Tax (FUTA) 224 20.0% 269 30.0% 349
State Unemployment Tax (SUTA) 966 20.0% 1,159 30.0% 1,507
Employee Pension Programs 2,394 0.0% 2,394 0.0% 2,394
Worker's Compensation - 3.0% - 3.0% -
Employee Health Insurance - 3.0% - 3.0% -
Other Employee Benefit Programs - 10.0% - 10.0% -
Total Payroll Taxes and Benefits $ 10,010 $ 11,534 $ 14,275

Total Salaries and Related Expenses $ 94,013 $ 112,337 ###

805354952.xlsx 2b-PayrollYrs1-3 10/21/2024 21:15:14

 Sales Forecst Year 1

Prepared By: Company Name:

Ann Ann's Nursery

Complete This Chart First:

Product Lines Units COGS Per Unit

Sales Price
Per Unit Margin Per Unit
Plant Mix Bags $ 2,000.00 $ 1,100.00 $ 900.00
Plant Mix - Web Bags $ 100.00 $ 60.00 $ 40.00
Plant Mix - Distant Nursery Bags $ 1,000.00 $ 600.00 $ 400.00
$ -
$ -
$ -

Category Category /
Product Lines January February March April May June July August September October November December Annual Totals Breakdown Total
Plant Mix
Bags Sold 5 5 5 10 20 20 5 20 15 10 5 5 125 17.0%
Total Sales 10,000 10,000 10,000 20,000 40,000 40,000 10,000 40,000 30,000 20,000 10,000 10,000 $ 250,000 100.0% 72.0%
Total COGS 5,500 5,500 5,500 11,000 22,000 22,000 5,500 22,000 16,500 11,000 5,500 5,500 $ 137,500 55.0% 70.3%
Total Margin 4,500 4,500 4,500 9,000 18,000 18,000 4,500 18,000 13,500 9,000 4,500 4,500 $ 112,500 45.0% 74.4%

Plant Mix - Web

Bags Sold 0 0 0 0 50 20 20 30 100 100 200 50 570 77.6%
Total Sales - - - - 5,000 2,000 2,000 3,000 10,000 10,000 20,000 5,000 $ 57,000 100.0% 16.4%
Total COGS - - - - 3,000 1,200 1,200 1,800 6,000 6,000 12,000 3,000 $ 34,200 60.0% 17.5%
Margin - - - - 2,000 800 800 1,200 4,000 4,000 8,000 2,000 $ 22,800 40.0% 15.1%

Plant Mix - Distant Nursery

Bags Sold 0 0 0 0 0 0 0 0 5 5 20 10 40 5.4%
Total Sales - - - - - - - - 5,000 5,000 20,000 10,000 $ 40,000 100.0% 11.5%
Total COGS - - - - - - - - 3,000 3,000 12,000 6,000 $ 24,000 60.0% 12.3%
Margin - - - - - - - - 2,000 2,000 8,000 4,000 $ 16,000 40.0% 10.6%

Product 4
Units Sold 0 0.0%
Total Sales - - - - - - - - - - - - $ - 0.0% 0.0%
Total COGS - - - - - - - - - - - - $ - 0.0% 0.0%
Margin - - - - - - - - - - - - $ - 0.0% 0.0%

Product 5
Units Sold 0 0.0%
Total Sales - - - - - - - - - - - - $ - 0.0% 0.0%
Total COGS - - - - - - - - - - - - $ - 0.0% 0.0%
Margin - - - - - - - - - - - - $ - 0.0% 0.0%

Product 6
Units Sold 0 0.0%
Total Sales - - - - - - - - - - - - $ - 0.0% 0.0%
Total COGS - - - - - - - - - - - - $ - 0.0% 0.0%
Margin - - - - - - - - - - - - $ - 0.0% 0.0%
Total Units Sold 5 5 5 10 70 40 25 50 120 115 225 65 735
Total Sales $ 10,000 $ 10,000 $ 10,000 $ 20,000 $ 45,000 $ 42,000 $ 12,000 $ 43,000 $ 45,000 $ 35,000 $ 50,000 $ 25,000 $ 347,000
Total Cost of Goods Sold $ 5,500 $ 5,500 $ 5,500 $ 11,000 $ 25,000 $ 23,200 $ 6,700 $ 23,800 $ 25,500 $ 20,000 $ 29,500 $ 14,500 $ 195,700
Total Margin $ 4,500 $ 4,500 $ 4,500 $ 9,000 $ 20,000 $ 18,800 $ 5,300 $ 19,200 $ 19,500 $ 15,000 $ 20,500 $ 10,500 $ 151,300

805354952.xlsx 3a-SalesForecastYear1 10/21/2024 21:15:14

 Sales Forecast Years 1-3
This sheet will populate based on information in the year 1
Sales Forecast.
Prepared by: Company Name: The included growth rate is just a starting point, if you can
provide a more accurate prediction for each month, unlock
Ann's Nursery the sheet (see Directions) and change the value for that
Ann
month. Please note that you will no longer have a formula
in that cell once you change the value, so you may want
to save a copy of this spreadsheet under a different name
Growth Rate Year 1 to Year 2: 10.00%
before doing so.
Growth Rate Year 2 to Year 3: 10.00%

Category
Product Lines Year 1 Totals January February March April May June July August September October November December Year 2 Totals Breakdown
Plant Mix
Bags Sold 125 6 6 6 11 22 22 6 22 17 11 6 6 138
Total Sales $ 250,000 11,000 11,000 11,000 22,000 44,000 44,000 11,000 44,000 33,000 22,000 11,000 11,000 $ 275,000 100.0%
Total COGS $ 137,500 6,050 6,050 6,050 12,100 24,200 24,200 6,050 24,200 18,150 12,100 6,050 6,050 $ 151,250 55.0%
Total Margin $ 112,500 4,950 4,950 4,950 9,900 19,800 19,800 4,950 19,800 14,850 9,900 4,950 4,950 $ 123,750 45.0%

Plant Mix - Web

Bags Sold 570 0 0 0 0 55 22 22 33 110 110 220 55 627
Total Sales $ 57,000 - - - - 5,500 2,200 2,200 3,300 11,000 11,000 22,000 5,500 $ 62,700 100.0%
Total COGS $ 34,200 - - - - 3,300 1,320 1,320 1,980 6,600 6,600 13,200 3,300 $ 37,620 60.0%
Margin $ 22,800 - - - - 2,200 880 880 1,320 4,400 4,400 8,800 2,200 $ 25,080 40.0%

Plant Mix - Distant Nursery

Bags Sold 40 0 0 0 0 0 0 0 0 6 6 22 11 44
Total Sales $ 40,000 - - - - - - - - 5,500 5,500 22,000 11,000 $ 44,000 100.0%
Total COGS $ 24,000 - - - - - - - - 3,300 3,300 13,200 6,600 $ 26,400 60.0%
Margin $ 16,000 - - - - - - - - 2,200 2,200 8,800 4,400 $ 17,600 40.0%

Product 4
Sold 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Total Sales 0 - - - - - - - - - - - - $ - 0.0%
Total COGS $ - - - - - - - - - - - - - $ - 0.0%
Margin $ - - - - - - - - - - - - - $ - 0.0%

Product 5
Sold 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Total Sales $ - - - - - - - - - - - - - $ - 0.0%
Total COGS $ - - - - - - - - - - - - - $ - 0.0%
Margin $ - - - - - - - - - - - - - $ - 0.0%

Product 6
Sold 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Total Sales $ - - - - - - - - - - - - - $ - 0.0%
Total COGS $ - - - - - - - - - - - - - $ - 0.0%
Margin $ - - - - - - - - - - - - - $ - 0.0%
Total Units Sold 735 6 6 6 11 77 44 28 55 132 127 248 72 809
Total Sales $ 347,000 $11,000 $ 11,000 $11,000 $22,000 $ 49,500 $46,200 $13,200 $47,300 $ 49,500 $38,500 $ 55,000 $ 27,500 $ 381,700
Total Cost of Goods Sold $ 195,700 $ 6,050 $ 6,050 $ 6,050 $12,100 $ 27,500 $25,520 $ 7,370 $26,180 $ 28,050 $22,000 $ 32,450 $ 15,950 $ 215,270
Total Margin $ 151,300 $ 4,950 $ 4,950 $ 4,950 $ 9,900 $ 22,000 $20,680 $ 5,830 $21,120 $ 21,450 $16,500 $ 22,550 $ 11,550 $ 166,430

805354952.xlsx 3b-SalesForecastYrs1-3 10/21/2024 21:15:14

 Sales Forecast Years 1-3

Category / Year 3 Category Category /

Product Lines Total January February March April May June July August September October November December Totals Breakdown Total
Plant Mix
Bags Sold 0.0% 6 6 6 12 24 24 6 24 18 12 6 6 151 0.0%
Total Sales 0.0% 12,100 12,100 12,100 24,200 48,400 48,400 12,100 48,400 36,300 24,200 12,100 12,100 $ 302,500 100.0% 0.0%
Total COGS 0.0% 6,655 6,655 6,655 13,310 26,620 26,620 6,655 26,620 19,965 13,310 6,655 6,655 $ 166,375 55.0% 0.0%
Total Margin 0.0% 5,445 5,445 5,445 10,890 21,780 21,780 5,445 21,780 16,335 10,890 5,445 5,445 $ 136,125 45.0% 0.0%

Plant Mix - Web

Bags Sold 0.0% 0 0 0 0 61 24 24 36 121 121 242 61 690 0.0%
Total Sales 0.0% - - - - 6,050 2,420 2,420 3,630 12,100 12,100 24,200 6,050 $ 68,970 100.0% 0.0%
Total COGS 0.0% - - - - 3,630 1,452 1,452 2,178 7,260 7,260 14,520 3,630 $ 41,382 60.0% 0.0%
Margin 0.0% - - - - 2,420 968 968 1,452 4,840 4,840 9,680 2,420 $ 27,588 40.0% 0.0%

Plant Mix - Distant Nursery

Bags Sold 0.0% 0 0 0 0 0 0 0 0 6 6 24 12 48 0.0%
Total Sales 0.0% - - - - - - - - 6,050 6,050 24,200 12,100 $ 48,400 100.0% 0.0%
Total COGS 0.0% - - - - - - - - 3,630 3,630 14,520 7,260 $ 29,040 60.0% 0.0%
Margin 0.0% - - - - - - - - 2,420 2,420 9,680 4,840 $ 19,360 40.0% 0.0%

Product 4
Sold 0.0% 0 0 0 0 0 0 0 0 0 0 0 0 0 0.0%
Total Sales 0.0% - - - - - - - - - - - - $ - 0.0% 0.0%
Total COGS 0.0% - - - - - - - - - - - - $ - 0.0% 0.0%
Margin 0.0% - - - - - - - - - - - - $ - 0.0% 0.0%

Product 5
Sold 0.0% 0 0 0 0 0 0 0 0 0 0 0 0 0 0.0%
Total Sales 0.0% - - - - - - - - - - - - $ - 0.0% 0.0%
Total COGS 0.0% - - - - - - - - - - - - $ - 0.0% 0.0%
Margin 0.0% - - - - - - - - - - - - $ - 0.0% 0.0%

Product 6
Sold 0.0% 0 0 0 0 0 0 0 0 0 0 0 0 0 0.0%
Total Sales 0.0% - - - - - - - - - - - - $ - 0.0% 0.0%
Total COGS 0.0% - - - - - - - - - - - - $ - 0.0% 0.0%
Margin 0.0% - - - - - - - - - - - - $ - 0.0% 0.0%
Total Units Sold 6 6 6 12 85 48 30 61 145 139 272 79 889
Total Sales $12,100 $ 12,100 $12,100 $24,200 $54,450 $50,820 $14,520 $52,030 $ 54,450 $42,350 $ 60,500 $ 30,250 $ 419,870
Total Cost of Goods Sold $ 6,655 $ 6,655 $ 6,655 $13,310 $30,250 $28,072 $ 8,107 $28,798 $ 30,855 $24,200 $ 35,695 $ 17,545 $ 236,797
Total Margin $ 5,445 $ 5,445 $ 5,445 $10,890 $24,200 $22,748 $ 6,413 $23,232 $ 23,595 $18,150 $ 24,805 $ 12,705 $ 183,073

805354952.xlsx 3b-SalesForecastYrs1-3 10/21/2024 21:15:14

 Additional Inputs

Prepared By: Company Name:

Ann Ann's Nursery

Accounts Receivable (A/R) Days Sales Outstanding

Percent of Collections Year 1 Year 2 Year 3
Paid within 30 days 30% 30% 30%
Paid between 30 and 60 days 30% 30% 30%
Paid in more than 60 days 40% 40% 40%
Allowance for bad debt 0% 0% 0%
This should equal 100% ----> 100% 100% 100%

Accounts Payable (A/P)

Percent of Disbursements Year 1 Year 2 Year 3
Paid within 30 days 0% 0% 0%
Paid between 30 and 60 days 100% 100% 100%
Paid in more than 60 days 0% 0% 0%
This should equal 100% ----> 100% 100% 100%

Line of Credit Assumptions

Desired Minimum Cash Balance 3000
Line of Credit Interest Rate 8.00%

Additional Fixed Assets Purchases

Year 2 Year 3
Fixed Assets Depreciation (years) January February March April May June July August September October November December Year 1 Totals
Total Total
Real Estate 20 $ 30,000 $ 30,000
Leasehold Improvements 7 $ 15,000 $ 15,000
Equipment 7 $ 5,000 $ 5,000
Furniture and Fixtures 5 $ 2,000 $ 2,000
Vehicles 5 $ 20,000 $ 20,000
Other Fixed Assets 5 $ - $ - $ - $ -
Total Additional Fixed Assets $ 72,000 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 72,000 $ - $ -

Income Tax Assumptions

Effective Income Tax Rate - Year 1 20.0%
Effective Income Tax Rate - Year 2 20.0%
Effective Income Tax Rate - Year 3 20.0%

Amortization of Start-Up Costs

Amortization Period in Years 3

805354952.xlsx 4-AdditionalInputs 10/21/2024 21:15:14

 Operating Expenses Year 1

Prepared By: Company Name:

Ann Ann's Nursery

Septembe Novembe
January February March April May June July August r October r December Annual Totals
Expenses
Advertising 900 900 900 900 900 900 900 900 900 900 900 900 $ 10,800
Car and Truck Expenses 800 800 800 800 800 800 800 800 800 800 800 800 $ 9,600
Commissions and Fees $ -
Contract Labor (Not included in payroll) $ -
Insurance (other than health) 400 400 400 400 400 400 400 400 400 400 400 400 $ 4,800
Legal and Professional Services 150 150 150 150 150 150 150 150 150 150 150 150 $ 1,800
Licenses $ -
Office Expense 250 250 250 250 250 250 250 250 250 250 250 250 $ 3,000
Rent or Lease -- Vehicles, Machinery, Equipment 200 200 200 200 200 200 200 200 200 200 200 200 $ 2,400
Rent or Lease -- Other Business Property 300 300 300 300 300 300 300 300 300 300 300 300 $ 3,600
Repairs and Maintenance $ -
Supplies 300 300 300 300 300 300 300 300 300 300 300 300 $ 3,600
Travel, Meals and Entertainment 300 300 300 300 300 300 300 300 300 300 300 300 $ 3,600
Utilities 500 500 500 500 500 500 500 500 500 500 500 500 $ 6,000
Miscellaneous 200 200 200 200 200 200 200 200 200 200 200 200 $ 2,400
Total Expenses $ 4,300 $ 4,300 $ 4,300 $ 4,300 $ 4,300 $ 4,300 $ 4,300 $ 4,300 $ 4,300 $ 4,300 $ 4,300 $ 4,300 $ 51,600

Other Expenses
Depreciation 730 730 730 730 730 730 730 730 730 730 730 730 $ 8,757
Interest
Commercial Loan 254 251 249 247 245 242 240 238 236 233 231 229 $ 2,895
Commercial Mortgage 375 374 374 373 373 372 372 371 370 370 369 369 $ 4,462
Credit Card Debt - - - - - - - - - - - - $ -
Vehicle Loans 75 74 72 71 69 68 67 65 64 62 61 59 $ 807
Other Bank Debt - - - - - - - - - - - - $ -
Line of Credit - 70 157 218 259 267 298 317 232 274 261 255 $ 2,607
Bad Debt Expense - - - - - - - - - - - - $ -
Total Other Expenses $ 1,433 $ 1,499 $ 1,582 $ 1,639 $ 1,676 $ 1,680 $ 1,706 $ 1,721 $ 1,631 $ 1,669 $ 1,652 $ 1,641 $ 19,528
Total Fixed Operating Expenses $ 5,733 $ 5,799 $ 5,882 $ 5,939 $ 5,976 $ 5,980 $ 6,006 $ 6,021 $ 5,931 $ 5,969 $ 5,952 $ 5,941 $ 71,128

805354952.xlsx 5a-OpExYear1 10/21/2024 21:15:14

 Operating Expenses Years 1-3

Prepared By: Company Name:

Ann Ann's Nursery

Line Item 2019 Growth Rate 1 to 2 2020 Growth Rate 2 to 3 2021

Advertising 10,800 3.0% 11,124 3.0% 11,458
Car and Truck Expenses 9,600 3.0% 9,888 3.0% 10,185
Commissions and Fees - 5.0% - 5.0% -
Contract Labor - 3.0% - 3.0% -
Insurance (other than health) 4,800 3.0% 4,944 3.0% 5,092
Legal and Professional Services 1,800 3.0% 1,854 3.0% 1,910
Licenses - 5.0% - 5.0% -
Office Expense 3,000 3.0% 3,090 3.0% 3,183
Rent or Lease -- Vehicles, Machinery, Equipment 2,400 3.0% 2,472 3.0% 2,546
Rent or Lease -- Other Business Property 3,600 3.0% 3,708 3.0% 3,819
Repairs and Maintenance - 5.0% - 5.0% -
Supplies 3,600 3.0% 3,708 3.0% 3,819
Travel, Meals and Entertainment 3,600 3.0% 3,708 3.0% 3,819
Utilities 6,000 3.0% 6,180 3.0% 6,365
Miscellaneous 2,400 3.0% 2,472 3.0% 2,546
Total Expenses $ 51,600 $ 53,148 $ 54,742

Other Expenses
Depreciation 8,757 8,757 8,757
Interest
Commercial Loan 2,895 2,554 2,181
Commercial Mortgage 4,462 4,203 4,278
Credit Card Debt - - -
Vehicle Loans 807 596 372
Other Bank Debt - - -
Line of Credit 2,607 4,608 7,227
Bad Debt Expense -
Total Other Expenses $ 19,528 $ 20,719 $ 22,816
Total Operating Expenses $ 71,128 $ 73,867 $ 77,558

805354952.xlsx 5b-OpExYrs1-3 10/21/2024 21:15:14

 Cash Flow Forecast Year 1

Prepared By: Company Name:

Ann Ann's Nursery

January February March April May June July August September October November December Totals
Beginning Balance $ 3,000 $ 3,000 $ 3,000 $ 3,000 $ 3,000 $ 3,000 $ 3,000 $ 3,000 $ 3,003 $ 3,000 $ 3,046 $ 11,905
Cash Inflows
Cash Sales 3,000 3,000 3,000 6,000 13,500 12,600 3,600 12,900 13,500 10,500 15,000 7,500 ###
Accounts Receivable - 3,000 7,000 7,000 10,000 21,500 30,600 20,400 17,700 30,700 28,500 29,000 ###
Total Cash Inflows $ 3,000 $ 6,000 $ 10,000 $ 13,000 $ 23,500 $ 34,100 $ 34,200 $ 33,300 $ 31,200 $ 41,200 $ 43,500 $ 36,500 ###

Cash Outflows
Investing Activities
New Fixed Asset Purchases - - - - - - - - - - - - $ -
Additional Inventory $ -
Cost of Goods Sold - 5,500 5,500 5,500 11,000 25,000 23,200 6,700 23,800 25,500 20,000 29,500 ###
Operating Activities
Operating Expenses 4,300 4,300 4,300 4,300 4,300 4,300 4,300 4,300 4,300 4,300 4,300 4,300 $ 51,600
Payroll 7,834 7,834 7,834 7,834 7,834 7,834 7,834 7,834 7,834 7,834 7,834 7,834 $ 94,013
Taxes - - - - - - - - - - - - $ -
Financing Activities
Loan Payments 1,346 1,346 1,346 1,346 1,346 1,346 1,346 1,346 1,346 1,346 1,346 1,346 $ 16,151
Owners Distribution $ -
Line of Credit Interest 70 157 218 259 267 298 317 232 274 261 255 $ 2,607
Line of Credit Repayments 12,800 1,900 900 $ 15,600
Dividends Paid $ -
Total Cash Outflows $ 13,480 $ 19,050 $ 19,137 $ 19,198 $ 24,739 $ 38,748 $ 36,979 $ 33,297 $ 37,512 $ 41,154 $ 34,641 $ 43,235 ###
Net Cash Flows $ (10,480) $ (13,050) $ (9,137) $ (6,198) $ (1,239) $ (4,648) $ (2,779) $ 3 $ (6,312) $ 46 $ 8,859 $ (6,735) $(51,672)
Operating Cash Balance $ (7,480) $ (10,050) $ (6,137) $ (3,198) $ 1,761 $ (1,648) $ 221 $ 3,003 $ (3,309) $ 3,046 $ 11,905 $ 5,169
Line of Credit Drawdown $ 10,480 $ 13,050 $ 9,137 $ 6,198 $ 1,239 $ 4,648 $ 2,779 $ - $ 6,309 $ - $ - $ - $ 53,841
Ending Cash Balance $ 3,000 $ 3,000 $ 3,000 $ 3,000 $ 3,000 $ 3,000 $ 3,000 $ 3,003 $ 3,000 $ 3,046 $ 11,905 $ 5,169
Line of Credit Balance $ 10,480 $ 23,531 $ 32,668 $ 38,866 $ 40,106 $ 44,753 $ 47,532 $ 34,732 $ 41,041 $ 39,141 $ 38,241 $ 38,241

805354952.xlsx 6a-CashFlowYear1 10/21/2024 21:15:14

 Cash Flow Forecast Years 1-3

NOTE: To only view the annual total side-by-side, highlight columns C through N
Prepared By: Company Name: and right-click. Then select "Hide". Use the same procedure to Hide columns P through AA. To show them again, highlight columns
B, O and AB, right-click and select "Unhide".
Ann Ann's Nursery
Novembe
Year 1 Totals January February March April May June July August September October r December Year 2 Totals
Beginning Balance $ 5,169 $ 6,078 $ 3,000 $ 3,000 $ 3,000 $ 3,000 $ 3,000 $ 3,000 $ 16,667 $ 9,215 $ 10,892 $ 21,320
Cash Inflows
Cash Sales ### 3,300 3,300 3,300 6,600 14,850 13,860 3,960 14,190 14,850 11,550 16,500 8,250 $ 114,510
Accounts Receivable ### 27,500 13,300 7,700 7,700 11,000 23,650 33,660 22,440 19,470 33,770 31,350 31,900 $ 263,440
Total Cash Inflows ### $ 30,800 $ 16,600 $ 11,000 $ 14,300 $ 25,850 $ 37,510 $ 37,620 $ 36,630 $ 34,320 $ 45,320 $ 47,850 $ 40,150 $ 377,950

Cash Outflows
Investing Activities
New Fixed Asset Purchase $ - - - - - - - - - - - - -$ -
Additional Inventory $ - $ -
Cost of Goods Sold ### 14,500 6,050 6,050 6,050 12,100 27,500 25,520 7,370 26,180 28,050 22,000 32,450 $ 213,820
Operating Activities
Operating Expenses $ 51,600 4,429 4,429 4,429 4,429 4,429 4,429 4,429 4,429 4,429 4,429 4,429 4,429 $ 53,148
Payroll $ 94,013 9,361 9,361 9,361 9,361 9,361 9,361 9,361 9,361 9,361 9,361 9,361 9,361 $ 112,337
Taxes $ - - - - - - - - - - - - -
Financing Activities
Loan Payments $ 16,151 1,346 1,346 1,346 1,346 1,346 1,346 1,346 1,346 1,346 1,346 1,175 1,346 $ 15,980
Owners Distribution $ - $ -
Line of Credit Interest $ 2,607 255 255 267 336 385 396 433 456 456 456 456 456 $ 4,608
Line of Credit Repayments $ 15,600 $ -
Dividends Paid $ - $ -
Total Cash Outflows ### $ 29,891 $ 21,441 $ 21,453 $ 21,523 $ 27,621 $ 43,033 $ 41,090 $ 22,963 $ 41,773 $ 43,643 $ 37,422 $ 48,043 $ 399,894
Net Cash Flows ### $ 909 $ (4,841) $ (10,453) $ (7,223) $ (1,771) $ (5,523) $ (3,470) $ 13,667 $ (7,453) $ 1,677 $ 10,428 $ (7,893) $ (21,944)
Operating Cash Balance $ 6,078 $ 1,237 $ (7,453) $ (4,223) $ 1,229 $ (2,523) $ (470) $ 16,667 $ 9,215 $ 10,892 $ 21,320 $ 13,428
Line of Credit Drawdown $ 53,841 $ - $ 1,763 $ 10,453 $ 7,223 $ 1,771 $ 5,523 $ 3,470 $ - $ - $ - $ - $ - $ 30,202
Ending Cash Balance $ 6,078 $ 3,000 $ 3,000 $ 3,000 $ 3,000 $ 3,000 $ 3,000 $ 16,667 $ 9,215 $ 10,892 $ 21,320 $ 13,428
Line of Credit Balance $ 38,241 $ 40,004 $ 50,458 $ 57,680 $ 59,451 $ 64,974 $ 68,443 $ 68,443 $ 68,443 $ 68,443 $ 68,443 $ 68,443

805354952.xlsx 6b-CashFlowYrs1-3 10/21/2024 21:15:14

 Cash Flow Forecast Years 1-3

Septembe Novembe
January February March April May June July August r October r December Year 3 Totals
Beginning Balance $ 13,428 $ 12,884 $ 6,015 $ 3,000 $ 3,000 $ 3,000 $ 3,000 $ 3,000 $ 16,472 $ 6,713 $ 6,996 $ 16,717
Cash Inflows
Cash Sales 3,630 3,630 3,630 7,260 16,335 15,246 4,356 15,609 16,335 12,705 18,150 9,075 $ 125,961
Accounts Receivable 30,250 14,630 8,470 8,470 12,100 26,015 37,026 24,684 21,417 37,147 34,485 35,090 $ 289,784
Total Cash Inflows 33,880 18,260 12,100 15,730 28,435 41,261 41,382 40,293 37,752 49,852 52,635 44,165 $ 415,745

Cash Outflows
Investing Activities
New Fixed Asset Purchase - - - - - - - - - - - - $ -
Additional Inventory $ -
Cost of Goods Sold 15,950 6,655 6,655 6,655 13,310 30,250 28,072 8,107 28,798 30,855 24,200 35,695 $ 235,202
Operating Activities
Operating Expenses 4,562 4,562 4,562 4,562 4,562 4,562 4,562 4,562 4,562 4,562 4,562 4,562 $ 54,742
Payroll 12,110 12,110 12,110 12,110 12,110 12,110 12,110 12,110 12,110 12,110 12,110 12,110 $ 145,320
Taxes - - - - - - - - - - - - $ -
Financing Activities
Loan Payments 1,346 1,346 1,346 1,346 1,346 1,346 1,346 1,346 1,346 1,346 1,346 1,346 $ 16,151
Owners Distribution $ -
Line of Credit Interest 456 456 456 523 586 609 660 696 696 696 696 696 $ 7,227
Line of Credit Repayments $ -
Dividends Paid
Total Cash Outflows $ 34,424 $ 25,129 $ 25,129 $ 25,196 $ 31,914 $ 48,877 $ 46,750 $ 26,821 $ 47,512 $ 49,569 $ 42,914 $ 54,409 $ 458,643
Net Cash Flows $ (544) $ (6,869) $ (13,029) $ (9,466) $ (3,479) $ (7,616) $ (5,368) $ 13,472 $ (9,760) $ 283 $ 9,721 $ (10,244) $ (42,898)
Operating Cash Balance $ 12,884 $ 6,015 $ (7,015) $ (6,466) $ (479) $ (4,616) $ (2,368) $ 16,472 $ 6,713 $ 6,996 $ 16,717 $ 6,473
Line of Credit Drawdown $ - $ - $ 10,015 $ 9,466 $ 3,479 $ 7,616 $ 5,368 $ - $ - $ - $ - $ - $ 35,944
Ending Cash Balance $ 12,884 $ 6,015 $ 3,000 $ 3,000 $ 3,000 $ 3,000 $ 3,000 $ 16,472 $ 6,713 $ 6,996 $ 16,717 $ 6,473
Line of Credit Balance $ 68,443 $ 68,443 $ 78,458 $ 87,924 $ 91,403 $ 99,019 ### ### ### ### ### ###

805354952.xlsx 6b-CashFlowYrs1-3 10/21/2024 21:15:14

 Income Statement Year 1

Prepared By: Company Name:

Ann Ann's Nursery

January February March April May June July August September October November December Annual Totals
Revenue
Plant Mix 10,000 10,000 10,000 20,000 40,000 40,000 10,000 40,000 30,000 20,000 10,000 10,000 $ 250,000
Plant Mix - Web - - - - 5,000 2,000 2,000 3,000 10,000 10,000 20,000 5,000 $ 57,000
Plant Mix - Distant Nursery - - - - - - - - 5,000 5,000 20,000 10,000 $ 40,000
Product 4 - - - - - - - - - - - - $ -
Product 5 - - - - - - - - - - - - $ -
Product 6 - - - - - - - - - - - - $ -
Total Revenue $ 10,000 $ 10,000 $ 10,000 $ 20,000 $ 45,000 $ 42,000 $ 12,000 $ 43,000 $ 45,000 $ 35,000 $ 50,000 $ 25,000 $ 347,000
Cost of Goods Sold
Plant Mix 5,500 5,500 5,500 11,000 22,000 22,000 5,500 22,000 16,500 11,000 5,500 5,500 $ 137,500
Plant Mix - Web - - - - 3,000 1,200 1,200 1,800 6,000 6,000 12,000 3,000 $ 34,200
Plant Mix - Distant Nursery - - - - - - - - 3,000 3,000 12,000 6,000 $ 24,000
Product 4 - - - - - - - - - - - - $ -
Product 5 - - - - - - - - - - - - $ -
Product 6 - - - - - - - - - - - - $ -
Total Cost of Goods Sold $ 5,500 $ 5,500 $ 5,500 $ 11,000 $ 25,000 $ 23,200 $ 6,700 $ 23,800 $ 25,500 $ 20,000 $ 29,500 $ 14,500 $ 195,700
Gross Margin $ 4,500 $ 4,500 $ 4,500 $ 9,000 $ 20,000 $ 18,800 $ 5,300 $ 19,200 $ 19,500 $ 15,000 $ 20,500 $ 10,500 $ 151,300
Payroll $ 7,834 $ 7,834 $ 7,834 $ 7,834 $ 7,834 $ 7,834 $ 7,834 $ 7,834 $ 7,834 $ 7,834 $ 7,834 $ 7,834 $ 94,013
Operating Expenses
Advertising 900 900 900 900 900 900 900 900 900 900 900 900 $ 10,800
Car and Truck Expenses 800 800 800 800 800 800 800 800 800 800 800 800 $ 9,600
Commissions and Fees - - - - - - - - - - - - $ -
Contract Labor - - - - - - - - - - - - $ -
Insurance (other than Health) 400 400 400 400 400 400 400 400 400 400 400 400 $ 4,800
Legal and Professional Services 150 150 150 150 150 150 150 150 150 150 150 150 $ 1,800
Licenses - - - - - - - - - - - - $ -
Office Expense 250 250 250 250 250 250 250 250 250 250 250 250 $ 3,000
Rent or Lease -- Vehicles, Machinery, Equipment 200 200 200 200 200 200 200 200 200 200 200 200 $ 2,400
Rent or Lease -- Other Business Property 300 300 300 300 300 300 300 300 300 300 300 300 $ 3,600
Repairs and Maintenance - - - - - - - - - - - - $ -
Supplies 300 300 300 300 300 300 300 300 300 300 300 300 $ 3,600
Travel, Meals and Entertainment 300 300 300 300 300 300 300 300 300 300 300 300 $ 3,600
Utilities 500 500 500 500 500 500 500 500 500 500 500 500 $ 6,000
Miscellaneous 200 200 200 200 200 200 200 200 200 200 200 200 $ 2,400
Other Expense 1
Other Expense 2
Total Operating Expenses $ 4,300 $ 4,300 $ 4,300 $ 4,300 $ 4,300 $ 4,300 $ 4,300 $ 4,300 $ 4,300 $ 4,300 $ 4,300 $ 4,300 $ 51,600
Income (Before Other Expenses) $ (7,634) $ (7,634) $ (7,634) $ (3,134) $ 7,866 $ 6,666 $ (6,834) $ 7,066 $ 7,366 $ 2,866 $ 8,366 $ (1,634) $ 5,687
Other Expenses
Amortized Start-up Expenses 244 244 244 244 244 244 244 244 244 244 244 244 $ 2,933
Depreciation 730 730 730 730 730 730 730 730 730 730 730 730 $ 8,757
Interest
Commercial Loan 254 251 249 247 245 242 240 238 236 233 231 229 $ 2,895
Commercial Mortgage 375 374 374 373 373 372 372 371 370 370 369 369 $ 4,462
Credit Card Debt - - - - - - - - - - - - $ -
Vehicle Loans 75 74 72 71 69 68 67 65 64 62 61 59 $ 807
Other Bank Debt - - - - - - - - - - - - $ -
Line of Credit - 70 157 218 259 267 298 317 232 274 261 255 $ 2,607
Bad Debt Expense - - - - - - - - - - - - $ -
Total Other Expenses 1,678 1,743 1,826 1,883 1,920 1,924 1,951 1,965 1,875 1,913 1,896 1,886 $ 22,461
Net Income Before Income Tax $ (9,312) $ (9,378) $ (9,461) $ (5,017) $ 5,945 $ 4,741 $ (8,785) $ 5,100 $ 5,490 $ 952 $ 6,469 $ (3,520) $ (16,775)
Income Tax $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Net Profit/Loss $ (9,312) $ (9,378) $ (9,461) $ (5,017) $ 5,945 $ 4,741 $ (8,785) $ 5,100 $ 5,490 $ 952 $ 6,469 $ (3,520) $ (16,775)

805354952.xlsx 7a-IncomeStatementYear1 10/21/2024 21:15:14

 Income Statement Years 1-3

Prepared By: Company Name:

Ann Ann's Nursery

Revenue 2019 2020 2021

Plant Mix 250,000 275,000 302,500
Plant Mix - Web 57,000 62,700 68,970
Plant Mix - Distant Nursery 40,000 44,000 48,400
Product 4 - - -
Product 5 - - -
Product 6 - - -
Total Revenue $ 347,000 100% $ 381,700 100% $ 419,870 100%
Cost of Goods Sold
Plant Mix 137,500 151,250 166,375
Plant Mix - Web 34,200 37,620 41,382
Plant Mix - Distant Nursery 24,000 26,400 29,040
Product 4 - - -
Product 5 - - -
Product 6 - - -
Total Cost of Goods Sold 195,700 56% 215,270 56% 236,797 56%
Gross Margin 151,300 166,430 183,073
Payroll 94,013 112,337 145,320
Operating Expenses
Advertising 10,800 11,124 11,458
Car and Truck Expenses 9,600 9,888 10,185
Commissions and Fees - - -
Contract Labor - - -
Insurance (other than Health) 4,800 4,944 5,092
Legal and Professional Services 1,800 1,854 1,910
Licenses - - -
Office Expense 3,000 3,090 3,183
Rent or Lease -- Vehicles, Machinery, Equipment 2,400 2,472 2,546
Rent or Lease -- Other Business Property 3,600 3,708 3,819
Repairs and Maintenance - - -
Supplies 3,600 3,708 3,819
Travel, Meals and Entertainment 3,600 3,708 3,819
Utilities 6,000 6,180 6,365
Miscellaneous 2,400 2,472 2,546
Other Expense 1
Other Expense 2
Total Operating Expenses $ 51,600 15% $ 53,148 14% $ 54,742 13%
Income (Before Other Expenses) $ 5,687 2% $ 945 0% $ (16,989) -4%
Other Expenses
Amortized Start-up Expenses 2,933 2,933 2,933
Depreciation 8,757 8,757 8,757
Interest
Commercial Loan 2,895 2,554 2,181
Commercial Mortgage 4,462 4,203 4,278
Credit Card Debt - - -
Vehicle Loans 807 596 372
Other Bank Debt - - -
Line of Credit 2,607 4,608 7,227
Bad Debt Expense - - -
Total Other Expenses $ 22,461 6% $ 23,652 6% $ 25,749 6%
Net Income Before Income Tax $ (16,775) $ (22,707) $ (42,738)
Income Tax $ - $ - $ -
Net Income/Loss $ (16,775) $ (22,707) $ (42,738)

805354952.xlsx 7b-IncomeStatementYrs1-3 10/21/2024 21:15:14

 Balance Sheet Years 1-3

Prepared By: Company Name:

Ann Ann's Nursery

ASSETS 2019 2020 2021

Current Assets
Cash 5,169 13,428 6,473
Accounts Receivable 37,500 41,250 45,375
Inventory 30,000 30,000 30,000
Prepaid Expenses 5,867 2,933 -
Other Initial Costs - - -
Total Current Assets $ 78,536 $ 87,611 $ 81,848

Fixed Assets
Real Estate -- Land 100,000 100,000 100,000
Real Estate -- Buildings 30,000 30,000 30,000
Leasehold Improvements 15,000 15,000 15,000
Equipment 5,000 5,000 5,000
Furniture and Fixtures 2,000 2,000 2,000
Vehicles 20,000 20,000 20,000
Other - - -
Total Fixed Assets $ 172,000 $ 172,000 $ 172,000
(Less Accumulated Depreciation) $ 8,757 $ 17,514 $ 26,271
Total Assets $ 241,778 $ 242,096 $ 227,576

LIABILITIES & EQUITY

Liabilities
Accounts Payable 14,500 15,950 17,545
Commercial Loan Balance 30,169 26,197 21,853
Commercial Mortgage Balance 49,064 48,039 46,919
Credit Card Debt Balance - - -
Vehicle Loans Balance 11,580 7,948 4,093
Other Bank Debt Balance - - -
Line of Credit Balance 38,241 68,443 104,387
Total Liabilities $ 143,553 $ 166,578 $ 194,797
Equity
Common Stock 115,000 115,000 115,000
Retained Earnings (16,775) (39,482) (82,220)
Dividends Dispersed/Owners Draw - - -
Total Equity $ 98,225 $ 75,518 $ 32,780
Total Liabilities and Equity $ 241,778 $ 242,096 $ 227,576

$ - $ - $ -
Balance sheet in or out of balance?
Balanced! Balanced! Balanced!

805354952.xlsx 8-BalanceSheet 10/21/2024 21:15:14

 Breakeven Analysis

Prepared By: Company Name:

Ann Ann's Nursery

Gross Margin % of Sales

Gross Margin $ 151,300
Total Sales $ 347,000
Gross Margin/Total Sales 43.6%
Total Fixed Expenses

$ 94,013.18
Payroll

$ 71,128.02
Operating Expenses
Operating + Payroll $ 165,141
Breakeven Sales in Dollars (Annual)

43.6%
Gross Margin % of Sales

$ 165,141
Total Fixed Expenses

$ 378,744
Yearly Breakeven Amount
Monthly Breakeven Amount $ 31,562

805354952.xlsx BreakevenAnalysis 10/21/2024 21:15:14

 Financial Ratios - Year 1

Prepared By: Company Name:

Ann Ann's Nursery

Ratios Year One Year Two Year Three Industry Norms Notes
Liquidity
Current Ratio 0.5 0.5 0.4
Quick Ratio 0.3 0.3 0.3
Safety
Debt to Equity Ratio 1.5 2.2 5.9
Debt-Service Coverage Ratio - DSCR -0.1 -0.1 -0.2
Profitability
Sales Growth 0.0% 10.0% 10.0%
COGS to Sales 56.4% 56.4% 56.4%
Gross Profit Margin 43.6% 43.6% 43.6%
SG&A to Sales 42.0% 43.4% 47.6%
Net Profit Margin -4.8% -5.9% -10.2%
Return on Equity (ROE) -17.1% -30.1% -130.4%
Return on Assets -6.9% -9.4% -18.8%
Owner's Compensation to Sales 13.8% 15.1% 17.8%
Efficiency
Days in Receivables 38.9 38.9 38.9
Accounts Receivable Turnover 9.3 9.3 9.3
Days in Inventory 55.2 50.9 46.2
Inventory Turnover 6.5 7.2 7.9
Sales to Total Assets 1.4 1.6 1.8

805354952.xlsx FinancialRatios 10/21/2024 21:15:14

 Diagnostic Tools - Year 1

Prepared By: Company Name:

Ann Ann's Nursery

General Financing Assumptions Value Findings

Owner's Cash Injection into the Business 53.8% Owner's injection is reasonable
Cash Request as percent of Total Required Funds 1.4% Cash request seems reasonable with respect to total request

Loan Assumptions Value Findings

Commercial Loan Interest rate 9.0% Interest rate seems reasonable
Commercial Loan Term in Months 84 Loan term seems within range for this type of loan
Commercial Mortgage Interest rate 9.0% Interest rate seems reasonable
Commercial Mortgage Term in Months 240 Loan term seems within range for this type of loan
Debt-Service Coverage -5.6% Calculated loan payments relative to operating profit seem reasonable

Income Statement Value Findings

Gross Margin as a Percent of Sales 43.6% Gross margin percentage seems reasonable
Owner's Compensation Lower Limit Check $ 47,998 An owner's compensation amount has been established
Owner's Compensation Upper Limit Check -286.1% Owner's compensation seems reasonable
Advertising Expense Levels as a Percent of Sales 3.1% Advertising as a percent of sales seems reasonable
Profitability Levels $ (16,775) The business is not showing a profit
Profitability as a Percent of Sales -4.8% The projection does not seem highly unreasonable

Cash Flow Statement Value Findings

Desired Operating cash Flow Levels $ 53,841 The financial projection provides the desired level of cash flow
Line of Credit Drawdowns $ 53,841 The business will need at least this level of a line of credit
Accounts Receivable Ratio to Sales 10.8% Accounts receivable amount as a percent of sales seems reasonable

Balance Sheet Value Findings

Does the Year 1 Balance Sheet Balance? $ - The balance sheet does balance
Debt to Equity Ratio 146.1% Very comfortable

Breakeven Analysis Value Findings

Do Sales Exceed the Breakeven Level? $ (31,744) The sales projection is less than the break-even amount

805354952.xlsx DiagnosticTools 10/21/2024 21:15:14

 COGS Calculator

Prepared By: Company Name:

Ann Ann's Nursery

Variable Costs of Products

Timeframe: Month
Product Line: Widget
Raw materials
Labor used to produce product
Costs associated
Production facilitywith shipping
expenses and
(use storingofraw
fraction materials
total if facility is used for other
items)
Total Product Expenses $ -
Number Units Sold in timeframe used
Cost of Goods Sold Per Unit Please enter all information.

Variable Costs of Services

Timeframe: Month
Product Line: Project
Amount spent on labor during timeframe
Amount
List spent variable
any other on materials
costsduring this timeframe
associated with the delivery of your service during
this timeframe.
Total Service Expenses $ -
Number Units Sold During Timeframe
Cost of Goods Sold Per Unit Please enter all information.

805354952.xlsx COGS Calculator 10/21/2024 21:15:14

 Amortization and Depreciation Schedule

Prepared By: Company Name:

Ann Ann's Nursery Return to Starting Point

Commercial Loan
Principal Amount $ 33,800
Interest Rate 9.00%
Loan Term in Months 84.00
Monthly Payment Amount $543.81
January February March April May June July August September October November December Totals
Year One
Interest 254 251 249 247 245 242 240 238 236 233 231 229 $ 2,895
Principal 290 292 295 297 299 301 304 306 308 311 313 315 $ 3,631
Loan Balance 33,510 33,217 32,923 32,626 32,327 32,025 31,722 31,416 31,107 30,797 30,484 30,169
Year Two
Interest 226 224 221 219 217 214 212 209 207 204 202 199 $ 2,554
Principal 318 320 322 325 327 330 332 335 337 340 342 345 $ 3,972
Loan Balance 29,851 29,531 29,209 28,884 28,557 28,228 27,895 27,561 27,224 26,884 26,542 26,197
Year Three
Interest 196 194 191 189 186 183 181 178 175 172 170 167 $ 2,181
Principal 347 350 353 355 358 361 363 366 369 371 374 377 $ 4,344
Loan Balance 25,850 25,500 25,147 24,792 24,434 24,074 23,710 23,345 22,976 22,604 22,230 21,853

Commercial Mortgage
Principal Amount $ 50,000.00
Interest Rate 9.00%
Loan Term in Months 240.00
Monthly Payment Amount $449.86
January February March April May June July August September October November December Totals
Year One
Interest 375 374 374 373 373 372 372 371 370 370 369 369 $ 4,462
Principal 75 75 76 77 77 78 78 79 79 80 81 81 $ 936
Loan Balance 49,925 49,850 49,774 49,697 49,620 49,542 49,464 49,385 49,306 49,226 49,145 49,064
Year Two
Interest 368 367 367 366 365 365 364 364 363 362 191 361 $ 4,203
Principal 82 82 83 84 84 85 86 86 87 88 88 89 $ 1,024
Loan Balance 48,982 48,899 48,816 48,732 48,648 48,563 48,477 48,391 48,304 48,217 48,128 48,039
Year Three
Interest 360 360 359 358 358 357 356 355 355 354 353 353 $ 4,278
Principal 90 90 91 92 92 93 94 94 95 96 97 97 $ 1,120
Loan Balance 47,950 47,860 47,769 47,677 47,585 47,492 47,398 47,304 47,209 47,113 47,016 46,919
 Amortization and Depreciation Schedule

Credit Card Debt

Principal Amount $ -
Interest Rate 7.00%
Loan Term in Months 60.00
Monthly Payment Amount $0.00
January February March April May June July August September October November December Totals
Year One
Interest - - - - - - - - - - - - $ -
Principal - - - - - - - - - - - - $ -
Loan Balance - - - - - - - - - - - -
Year Two
Interest - - - - - - - - - - - - $ -
Principal - - - - - - - - - - - - $ -
Loan Balance - - - - - - - - - - - -
Year Three
Interest - - - - - - - - - - - - $ -
Principal - - - - - - - - - - - - $ -
Loan Balance - - - - - - - - - - - -

Vehicle Loans
Principal Amount $ 15,000.00
Interest Rate 6.00%
Loan Term in Months 48.00
Monthly Payment Amount $352.28
January February March April May June July August September October November December Totals
Year One
Interest 75 74 72 71 69 68 67 65 64 62 61 59 $ 807
Principal 277 279 280 281 283 284 286 287 289 290 291 293 $ 3,420
Loan Balance 14,723 14,444 14,164 13,883 13,600 13,315 13,030 12,743 12,454 12,164 11,873 11,580
Year Two
Interest 58 56 55 53 52 50 49 47 46 44 43 41 $ 596
Principal 294 296 297 299 300 302 303 305 306 308 309 311 $ 3,631
Loan Balance 11,285 10,989 10,692 10,393 10,093 9,791 9,488 9,183 8,877 8,569 8,259 7,948
Year Three
Interest 40 38 37 35 33 32 30 29 27 25 24 22 $ 372
Principal 313 314 316 317 319 320 322 324 325 327 329 330 $ 3,855
Loan Balance 7,636 7,322 7,006 6,689 6,370 6,050 5,728 5,404 5,079 4,752 4,423 4,093
 Amortization and Depreciation Schedule

Other Bank Debt

Principal Amount $0.00
Interest Rate 5.00%
Loan Term in Months 36.00
Monthly Payment Amount $0.00
January February March April May June July August September October November December Totals
Year One
Interest - - - - - - - - - - - - $ -
Principal - - - - - - - - - - - - $ -
Loan Balance - - - - - - - - - - - -
Year Two
Interest - - - - - - - - - - - - $ -
Principal - - - - - - - - - - - - $ -
Loan Balance - - - - - - - - - - - -
Year Three
Interest - - - - - - - - - - - - $ -
Principal - - - - - - - - - - - - $ -
Loan Balance - - - - - - - - - - - -

Depreciation
Real Estate-Buildings 20
Leasehold Improvements 7
Equipment 7
Furniture and Fixtures 5
Vehicles 5
Other 5
January February March April May June July August September October November December Totals
Year One
Starting Depreciation 730 730 730 730 730 730 730 730 730 730 730 730 $ 8,757
Additional Depreciation - - - - - - - - - - - -
Ending Depreciation 730 730 730 730 730 730 730 730 730 730 730 730 $ 8,757
Year Two
Starting Depreciation 730 730 730 730 730 730 730 730 730 730 730 730 $ 8,757
Additional Depreciation - - - - - - - - - - - -
Ending Depreciation 730 730 730 730 730 730 730 730 730 730 730 730 $ 8,757
Year Three
Starting Depreciation 730 730 730 730 730 730 730 730 730 730 730 730 $ 8,757
Additional Depreciation - - - - - - - - - - - -
Ending Deprecation 730 730 730 730 730 730 730 730 730 730 730 730 $ 8,757
 Amortization and Depreciation Schedule

Amortization of Start-Up
Costs Monthly
Prepaid Expenses $ 8,800
Total Expensed each Year $ 2,933 244
Other Initial Costs $ -
Total Expensed each Year $ - 0
Prepaid Expenses January February March April May June July August September October November December Totals
Year One
Amount Amortized 244 244 244 244 244 244 244 244 244 244 244 244 $ 2,933
Total Amortized 244 489 733 978 1,222 1,467 1,711 1,956 2,200 2,444 2,689 2,933
Year Two
Amount Amortized 244 244 244 244 244 244 244 244 244 244 244 244 $ 2,933
Total Amortized 3,178 3,422 3,667 3,911 4,156 4,400 4,644 4,889 5,133 5,378 5,622 5,867
Year Three
Amount Amortized 244 244 244 244 244 244 244 244 244 244 244 244 $ 2,933
Total Amortized 6,111 6,356 6,600 6,844 7,089 7,333 7,578 7,822 8,067 8,311 8,556 8,800
Novembe
Other Initial Costs January February March April May June July August September October r December Totals
Year One
Amount Amortized - - - - - - - - - - - - $ -
Total Amortized - - - - - - - - - - - -
Year Two
Starting Depreciation - - - - - - - - - - - - $ -
Ending Depreciation - - - - - - - - - - - -
Year Three
Starting Depreciation - - - - - - - - - - - - $ -
Ending Deprecation - - - - - - - - - - - -