radi wala

7/23/2019 Radi Wala

http://slidepdf.com/reader/full/radi-wala 1/26

Executive Summary

Nature's Candy is an e-commerce company designed to become the market

leader in Web based sales of naturopathic and homeopathic nutritional

supplements. he company is located in !ortland" #$. %lthough many &nternet

companies have recently failed" the &nternet is still poised to support e-commerce retailers. ost of the dot-coms failed because of too easy access to

capital and unproven business models (ith no true revenue streams. Nature's

Candy (ill overcome these problems (ith an easy-to-use (ebsite and an e)cient

distribution system.

&n the next three years Nature's Candy intends to create an icon e-commerce

brand through laser-focused marketing and (ill gro( to *+," in revenue.

Need actual charts/

We recommend using 0ive!lan as the easiest (ay to create graphs for your o(n

business plan.

Create your o(n business plan

,., #b1ectives

Nature's Candy's ob1ectives for the 2rst three years are3

4 o make Nature's Candy an icon brand.

4 o develop an e5ective" (ell placed e-commerce site for sales of

homeopathic and naturopathic products.

4 o launch a laser-focused marketing campaign in a controllable and

measurable market that (ill drive customer's to(ard the company's (ebsite.

4 o create an infrastructure for the ful2llment of Web-based sales.

,.6 ission

Nature's Candy's mission is to provide the 2nest in natural supplements using

the &nternet to lo(er the consumer's cost. We exist to attract and maintain

customers. When (e adhere to this maxim" everything else (ill fall into place.

#ur services (ill exceed the expectations of our customers.

,.+ 7eys to Success

Nature's Candy's keys to success are3

4 arketing.

7/23/2019 Radi Wala


4 Web design.

4 !roduct 8uality.

4 Service.

Company Summary

Nature's Candy's goal is to become the e-commerce market leader in sales and

marketing of naturopathic and homeopathic dietary supplements.

6., Start-up Summary

Nature's Candy (ill incur the follo(ing start-up costs3

4 0egal fees for the business formation.

4 #)ce supplies.

4 Web development.

4 elephone line installation.

4 9esk" chair" 2ling cabinets.

4 Shelving units for inventory storage.

4 Computer system (ith icrosoft #)ce" :uick;ooks !ro" C9-$W" printer"

and a broadband &nternet connection.

Need actual charts/


business plan.


S%$-<! $E:<&$EENS

Start-up Expenses

0egal *,"

Stationery etc. *6

Web 9evelopment *,"

7/23/2019 Radi Wala


#%0 S%$-<! E=!ENSES *,,"6

Start-up %ssets

Cash $e8uired *>?">

#ther Current %ssets *

0ong-term %ssets *+"6

#%0 %SSES *>@"@

otal $e8uirements *@"

Need real 2nancials/

We recommend using 0ive!lan as the easiest (ay to create automatic 2nancials

for your o(n business plan.


S%$-<! A<N9&NB

Start-up Expenses to Aund *,,"6

Start-up %ssets to Aund *>@"@

#%0 A<N9&NB $E:<&$E9 *@"

%ssets

Non-cash %ssets from Start-up *+"6

Cash $e8uirements from Start-up *>?">

%dditional Cash $aised *

Cash ;alance on Starting 9ate *>?">

#%0 %SSES *>@"@

0iabilities and Capital

0iabilities

Current ;orro(ing *

0ong-term 0iabilities *

%ccounts !ayable #utstanding ;illsD *

7/23/2019 Radi Wala


#ther Current 0iabilities interest-freeD *

#%0 0&%;&0&&ES *

Capital

!lanned &nvestment

:uack*?"

Ste(art *+?"

#ther *

%dditional &nvestment $e8uirement *

#%0 !0%NNE9 &NFESEN *@"

0oss at Start-up Start-up ExpensesD *,,"6D

#%0 C%!&%0 *>@"@

#%0 C%!&%0 %N9 0&%;&0&&ES *>@"@

otal Aunding *@"

6.6 Company #(nership

Nature's Candy is a privately held #regon corporation. :uack Fendor (ill be the

ma1ority o(ner. he company intends to recruit a sophisticated team of o(ner

board members. he board members (ill be granted shares of stock to provide

an incentive for their performance on the board.

!roducts

Nature's Candy (ill market and sell private label manufactured by a company

that places the retailer's name on the packagingD naturopathic homeopathic

dietary supplements to individual consumers via the &nternet. hese products

(ill include ginseng" ginkoba" and various antioxidants. %fter year one additional

products (ill be o5ered.

arket %nalysis Summary

he market for vitamins and nutritional supplements has gro(n to over *>.?

billion annually. Gerbal sales alone are gro(ing by 6H per year. his market is

lead by the aging ;aby ;oomer (ho is concerned (ith hisIher mortality. %lso"

there has been a paradigm shift of perception of nutritional supplements.

Gomeopathic and naturopathic products are seen as normal. &n addition" positive

medical results from ma1or studies have further legitimiJed these products.

., arket Segmentation

% signi2cant trend in %merica" and abroad" is that people are taking a more

proactive interest in their health. his is exempli2ed by the increase of health

7/23/2019 Radi Wala


clubs and health club memberships. !eople are looking to avoid invasive surgery

and po(erful pharmaceuticals. !eople are taking an active role in the

maintenance of their health and practicing preventive medicine. Naturopathic

medicine promotes the diagnosis" treatment" and prevention of human disorders

through the use of non-invasive" non-pharmaceutical products and practices. &n

,+" the <nited Stated government recogniJed this trend (hen it established

the #)ce of %lternative edicine.

;esides the general development of naturopathic medicine" the aging of the

%merican population is a signi2cant trend driving the use of naturopathic and

homeopathic health supplements. he ;aby ;oomers are no( reaching middle

age and mortality is becoming a focus. his demographic segment" (hich is

comprised of @ million people" represents over ?H of our county's

discretionary income. &t is reasonable to believe that this (ealthy market

segment (ill continue to gro( the sales of naturopathic products.

%nother global trend is the emergence and popularity of e-commerce. ;rand-

focused Web retailers that can provide 8uality products" customer service"

information" and the intangible" emotional buy-in by the customer are becoming

hugely successful. E-commerce retailers have an advantage in that K<nlike

traditional retailers" Web-based sellers are not slo(ed by the friction of store

gro(th and local marketingK L.W. Burley" Aortune" ,I,,I@D. &n addition" e-

commerce companies do not have the excessive overhead of a traditional brick

and mortar retailer. %s seen by the recent success of %maJon.com and Bap.com"

consumers are comfortable buying online and (ill pay for convenience. Experts

predict Web sales to gro( to *,6 billion by 6+.

his enthusiasm about the &nternet is not irrational but grounded in reality in

light of the recent market crash of &nternet retailers. he recent &nternet crash

(as based on too-easy access to capital invested into retailers and other dot-

coms (ithout reasonable business plans or revenue models. $egardless of the

recent fallout" the &nternet is a very e)cient marketing and distribution model

that if done right" signi2cantly decreases costs of serving the consumer. Nature's

Candy (ill harness these e)ciencies and (ill gro( intelligently unlike other .dot-

coms that became dot-bombs.

Need actual charts/


business plan.


7/23/2019 Radi Wala


%$7E %N%0MS&S

ME%$ , ME%$ 6 ME%$ + ME%$ ME%$ ?

!otential Customers Bro(th C%B$

;aby ;oomers H >"@? ">,> >", @+"@@

," .H

#ther @H " +"6 >">?> ?"+@@ ?",

@.H

otal @.>6H,"@? ,,+"@,> ,6+">6 ,+"6@> ,?"@>@

@.>6H





.6 &ndustry %nalysis

he nutritional supplement market is a semi-mature market characteriJed by

high-gro(th rates" medium barriers to entry" and a fe( large competitors.9espite the competition in the market" many companies have reported annual

gro(th levels of +H. he market leaders are as follo(s3

4 BNC Beneral Nutritional Companies" &nc.D3 his company is a nation(ide

specialty retailer of vitamins" minerals" and sports nutrition supplements. With

over +" stores" BNC generated *,., billion in 6.

4 Nature's Sunshine !roducts" &nc.3 Nature's manufactures and markets a

variety of health supplements. his multi-level marketing company had 6

revenues of approximately *+ million.

4 $exall Sundo(n" &nc.3 $exall develops" manufactures" markets and sells

vitamins" nutritional supplements" and consumer health products through

retailers" independent distributors" and mail order. $exall had 6 revenues of

approximately *+ million.

4 &nternational Fitamin Company" &nc.3 &FC manufactures" packages" sells"

and distributes private label vitamins and nutritional supplements to drug stores"

supermarkets and health food stores. &FC had revenues of *, million in 6.

he primary channels of distribution in this market are3

4 ass market retailers Ared eyer" $ite %ideD.

7/23/2019 Radi Wala


4 9irect Sales organiJations.

4 Gealth Aood Stores BNCD.

4 ail order catalogs and the &nternet.

.6., Competition and ;uying !atterns

Within the mass market retailer channel" the three main primary vitamin and

supplement product categories are national brands" broad-line brands" and

private label brands. he national and broad line brands consist of >H of the

domestic market" (hich the private label brands account for the remaining H

of the market.

National ;rands

Examples3 Centrum" #ne-%-9ay.

Benerally do not provide a full line of vitamins or other supplements.

he product formulas are conservative and generic in nature.

;road-line ;rands

Examples3 $exall Sundo(n" BNC's Nature's Aingerprint" Country 0ife.

Aull lines of produce under one brand.

anufactured by company.

his is the market segment (here most of the product development and

innovation occurs.

Stronger potencies and cutting edge ingredients.

Gighest price.

!rivate 0abel !roducts

Examples3 Natureed.

<nder retailer's name.

Smaller line of products than broad-line brands.

anufactured by a third party.

ore conservative potencies than broad line.

end to be the cheapest.

Strategy and &mplementation Summary

7/23/2019 Radi Wala


Nature's Candy's strategy is based on capturing a small percentage of the

gro(ing homeopathic and naturopathic supplement market share through Web

sales.

%lso" Nature's Candy intends to create a premier brand" so that they can

eventually capture market share across broad geographic lines.

?., Competitive Edge

Nature's Candy's competitive edge (ill be their easy-to-use (ebsite and superior

customer service. he (ebsite design (ill be a competitive advantage because

research indicates that an easy-to-use (ebsite signi2cantly increases sales. he

design of Nature's site (ill encourage purchases because it is so easy and 8uick

to make the purchase. oo often sales are lost because of complex (ebsites that

are far from intuitive.

Nature's Candy's other competitive edge is superior customer service. hemantra of the customer service department is to serve the customer in any (ay

re8uired. Customers that call in (ith problemIissues (ill be amaJed at the

amount of personal attention they receive and ho( 8uickly issues are not only

resolved" but signi2cantly improved. his (ill be a po(erful asset.

o develop good business strategies" perform a SW# analysis of your business.

&t's easy (ith our free guide and template. 0earn ho( to perform a SW#

analysis

?.6 arketing Strategy

Nature's Candy is focused on the mergingIrede2ned &nternet marketplace. he

users (ill be ;aby ;oomers" (hich represent approximately ?H of the

discretionary income currently in the <nited States. hey are looking for

proactive" non-invasive" and non-pharmaceutical (ays to stay healthy as they

age. Nature's Candy can bring these people cutting-edge products coupled (ith

convenience and service.

he long range goal of Nature's Candy is not only to dominate the naturopathic

and homeopathic supplement market" but to create an icon brand. &nitially the

company (ill3

4 Engage in Web-based marketing for the next year to generate a(areness

of the company and product information. ;ecause &nternet based advertising

has declined in recent 8uarters" the prices for advertising have conse8uently

signi2cantly dropped making the expenditure more cost e5ective.

4 Engage in outdoor advertising providing general a(areness to the public

at large and direct individuals to the company's (ebsite.

?.+ Sales Strategy

7/23/2019 Radi Wala


Nature's Candy (ill process H of it's sales online through a secure socket layer

SS0D" an secure &nternet connection. %ll orders (ill be charged to Fisa"

astercard" or %merican Express.

;y ensuring that the (ebsite is easy to navigate as (ell as simple to order from"

Nature's Candy (ill be ensuring that people (ho make it to the (ebsite (ill endup purchasing something. his last point is key. $esearch indicates that too

many sites that are not easy or intuitive lose customers (ho migrate through the

site" often putting products in their basket" yet leave (ithout purchasing

anything.

?.+., Sales Aorecast

he 2rst month and a half (ill be used to develop and ready the site. here (ill

be no sales. Arom month t(o on" Nature's Candy expects a gradual rise in sales.

Need actual charts/


business plan.


S%0ES A#$EC%S

ME%$ , ME%$ 6 ME%$ +

Sales

;aby ;oomers *,>">> *+,"? *,,",

#ther *,"+, *"@> *?"6,6

#%0 S%0ES *,@"+ *,6"+, *?>"66>

9irect Cost of SalesMear , Mear 6 Mear +

;aby ;oomers *?"@ *,,,"+> *,6+"+

#ther *?" *,6"6?@ *,+"?>+

Subtotal 9irect Cost of Sales *?>"@, *,6+"> *,+>"@>@


7/23/2019 Radi Wala





?. ilestones

Nature's Candy (ill have several milestones early on3

4 ;usiness plan completion. his (ill be done as a roadmap for the

organiJation. his (ill be an indispensable tool for the ongoing performance and

improvement of the company.

4 #)ce set up.

4 Website completed.

4 Complete hiring of the initial company personnel.

&0ES#NES

ilestone Start 9ate End 9ate ;udget anager 9epartment

;usiness plan completion ,I,I6, 6I,I6, * %;C arketing

#)ce set up ,I,I6, 6I,I6, * %;C 9epartment

Web site completed ,I,I6, 6I,I6, * %;C 9epartment

Complete hiring of the intial company personnel ,I,I6, 6I,I6, *

%;C 9epartment

otals *

Web !lan Summary

Nature's Candy (ill use their (ebsite as their catalog and ordering device. he

(ebsite (ill be a complete product o5ering as (ell as to provide company

information.

he (ebsite (ill be designed (ith simplicity in mind. &t is imperative that

customers are able to navigate throughout the site intuitively (ith no problems.

Nature's Candy (ill be benchmarking (ebsites such as %maJon's to develop a

best practices for the di5erent elements of the site.

% phone number (ill be o5ered on the (ebsite to remedy and problems that

customers encounter.

7/23/2019 Radi Wala


>., Website arketing Strategy

he (ebsite (ill be marketed through search engines such as Mahoo and Boogle.

&n addition to advertisements on search engines" Nature's Candy (ill advertise

(ith (ebsites that have similar customer demographics like $E&.com" an outdoor

retailer. he cost of &nternet advertising has dropped signi2cantly (ith thecollapse of so many dot-coms that it has become 8uite cost e5ective.

>.6 9evelopment $e8uirements

Ste( Wachit (ill be responsible for site development. Ste( (ill be hiring a

programmer to assist him starting month one.

anagement Summary

:uack Fendor" president and founder. :uack (orked for %rthur %ndersen until

8ualifying for his C!% credential. Ge left %rthur %ndersen to become operations

manager at Nautilus Aoot(ear" a niche foot(ear start-up. Gis duties included

general o)ce management" 2nance manager" and 1ack-of-all-trades. :uack has

gained useful insight into the supplemental industry through in-depth

conversations (ith his father" a naturopathic physician. Ge received his ;S from

the <niversity of #regon.

Ste(art Wachit" technology o)cer. Ste( (orked at &magina for t(o years (here

he specialiJed in COO and G0I=0 programming. Ste(art left &magina to

become a Web database developer at Systems anagement &ncorporated"

specialiJing in ColdAusion and LS!. Ge received his ;S from the <niversity of

!ittsburgh.

here are important gaps as follo(s3

4 Customer service representativeImanager.

4 9istributionI(arehouse manager.

4 %dvisory board.

., !ersonnel !lan

:uack and Ste(art (ill be on the payroll starting month one and a customerservice agent and distribution agent (ill be hired for month t(o.

#ne programmer in addition to Ste( (ill be hired in month one.

!E$S#NNE0 !0%N

ME%$ , ME%$ 6 ME%$ +

:uack*+>" *6" *?"

Ste(art *+>" *6" *?"

7/23/2019 Radi Wala


!rogrammer *+" *+" *+"

Customer service *6"? *+" *+"

9istribution *6"? *+" *+"

#%0 !E#!0E ? ? ?

otal !ayroll *,?" *," *,"

Ainancial !lan

he follo(ing sections (ill outline important 2nancial information.

@., &mportant %ssumptions

he follo(ing table details important 2nancial assumptions.

BENE$%0 %SS<!&#NS

ME%$ , ME%$ 6 ME%$ +

!lan onth , 6 +

Current &nterest $ate ,.H ,.H ,.H

0ong-term &nterest $ate ,.H ,.H ,.H

ax $ate +.H +.H +.H

#ther





@.6 ;reak-even %nalysis

he ;reak-even %nalysis indicates that *6"6@ (ill be needed in monthly

revenue to reach the break-even point.

Need actual charts/

7/23/2019 Radi Wala



business plan.


;$E%7-EFEN %N%0MS&S

onthly $evenue ;reak-even *6"6@

%ssumptions3

%verage !ercent Fariable Cost +H

Estimated onthly Aixed Cost *,>"

@.+ !ro1ected !ro2t and 0oss

he follo(ing table (ill indicate pro1ected pro2t and loss.

Need actual charts/


business plan.


!$# A#$% !$#A& %N9 0#SS

ME%$ , ME%$ 6 ME%$ +

Sales *,@"+ *,6"+, *?>"66>

9irect Cost of Sales*?>"@, *,6+"> *,+>"@>@

#ther !roduction Expenses * * *

#%0 C#S #A S%0ES *?>"@, *,6+"> *,+>"@>@

Bross argin *,+6"?@ *6@@">6 *+,"+?@

Bross argin H .H .H .H

Expenses

7/23/2019 Radi Wala


!ayroll *,?" *," *,"

Sales and arketing and #ther Expenses *,"@ *"6 *"6

9epreciation *>+> *>+> *>+>

0eased E8uipment * * *

<tilities *,"@ *,"@ *,"@

&nsurance *,"? *,"? *,"?

$ent *@" *@" *@"

!ayroll axes*6+"?? *6>", *6@"?

#ther * * *

otal #perating Expenses *6+">@> *66,">+> *6+@"+>

!ro2t ;efore &nterest and axes *,",@D *>>"@ *@,"+66

E;&9% *"6D *>">6 *@,"?@

&nterest Expense * * *

axes &ncurred * *6"? *6"+

Net !ro2t *,",@D *>"@@ *?>"6?

Net !ro2tISales -+.?H ,,.+H ,6.@H

@. !ro1ected Cash Alo(

he follo(ing chart and table (ill indicate pro1ected cash Po(.

Need actual charts/

We recommend using 0ive!lan as the easiest (ay to create graphs for your o(nbusiness plan.


!$# A#$% C%SG A0#W

ME%$ , ME%$ 6 ME%$ +

Cash $eceived

7/23/2019 Radi Wala


Cash from #perations

Cash Sales *,@"+ *,6"+, *?>"66>

S<;#%0 C%SG A$# #!E$%&#NS *,@"+ *,6"+, *?>"66>

%dditional Cash $eceived

Sales ax" F%" GSIBS $eceived * * *

Ne( Current ;orro(ing * * *

Ne( #ther 0iabilities interest-freeD * * *

Ne( 0ong-term 0iabilities * * *

Sales of #ther Current %ssets * * *

Sales of 0ong-term %ssets * * *

Ne( &nvestment $eceived* * *

S<;#%0 C%SG $ECE&FE9 *,@"+ *,6"+, *?>"66>

Expenditures Mear , Mear 6 Mear +

Expenditures from #perations

Cash Spending *,?" *," *,"

;ill !ayments *"? *,@"6 *6",?

S<;#%0 S!EN #N #!E$%&#NS *6"? *+>,"6 *+",?

%dditional Cash Spent

Sales ax" F%" GSIBS !aid #ut * * *

!rincipal $epayment of Current ;orro(ing * * *

#ther 0iabilities !rincipal $epayment * * *

0ong-term 0iabilities !rincipal $epayment * * *

!urchase #ther Current %ssets * * *

!urchase 0ong-term %ssets * * *

9ividends * * *

S<;#%0 C%SG S!EN *6"? *+>,"6 *+",?

Net Cash Alo( *?@"?@D *?,"66 *?"+

Cash ;alance *"6 *?@"++ *,,"+>

7/23/2019 Radi Wala


@.? !ro1ected ;alance Sheet

he follo(ing table (ill indicate the pro1ected balance sheet.

!$# A#$% ;%0%NCE SGEE

ME%$ , ME%$ 6 ME%$ +

%ssets

Current %ssets

Cash *"6 *?@"++ *,,"+>

#ther Current %ssets * * *

#%0 C<$$EN %SSES *"6 *?@"++ *,,"+>

0ong-term %ssets

0ong-term %ssets *+"6 *+"6 *+"6

%ccumulated 9epreciation *>+> *,"66 *,"@

#%0 0#NB-E$ %SSES *6"?> *,"6@ *,"66

#%0 %SSES *">?> *>"6>6 *,,@">?>

0iabilities and Capital Mear , Mear 6 Mear +

Current 0iabilities

%ccounts !ayable *,,"> *,?">@, *,",?

Current ;orro(ing * * *

#ther Current 0iabilities * * *

S<;#%0 C<$$EN 0&%;&0&&ES*,,"> *,?">@, *,",?

0ong-term 0iabilities * * *

#%0 0&%;&0&&ES *,,"> *,?">@, *,",?

!aid-in Capital *@" *@" *@"

$etained Earnings *,,"6D *@6"+@D *+?",D

Earnings *,",@D *>"@@ *?>"6?

#%0 C%!&%0 *6"+@D *"?@, *,,"?>

#%0 0&%;&0&&ES %N9 C%!&%0 *">?> *>"6>6 *,,@">?>

7/23/2019 Radi Wala


Net Worth *6"+@D *"?@, *,,"?>





@.> ;usiness $atios

he follo(ing table compares key ratios for our industry category" S&C ?>,"

Electronic Shopping.

$%&# %N%0MS&S

ME%$ , ME%$ 6 ME%$ + &N9<S$M !$#A&0E

Sales Bro(th .H,,.H ,.>?H .?>H

!ercent of otal %ssets

#ther Current %ssets .H.H.H6.H

otal Current %ssets +.?H >.@H @.,H .+,H

0ong-term %ssets 6>.??H +.6H,.H66.>H

#%0 %SSES ,.H ,.H ,.H ,.H

Current 0iabilities ,6+.H 6>.6H ,.?H +@.@?H

0ong-term 0iabilities .H.H.H,@.6H

otal 0iabilities ,6+.H 6>.6H ,.?H ?.,H

NE W#$G -6+.H +.@H @?.??H 6.@>H

!ercent of Sales

Sales ,.H ,.H ,.H ,.H

Bross argin .H .H .H 6>.6H

Selling" Beneral Q %dministrative Expenses ,.?H ?@.>+H ?.?6H

,6.,6H

%dvertising Expenses ?.H,.H,.+6H6.6H

7/23/2019 Radi Wala


!ro2t ;efore &nterest and axes -+.?H ,>.6?H ,.@6H .@H

ain $atios

Current .? +.6 >.@ ,.@

:uick .? +.6 >.@ .>+

otal 9ebt to otal %ssets ,6+.H 6>.6H ,.?H >6.?6H

!re-tax $eturn on Net Worth [email protected] ,?.6?H @.,6H 6.H

!re-tax $eturn on %ssets -+>.,H ,,,.,?H >@.?H ?.?+H

%dditional $atios Mear , Mear 6 Mear +

Net !ro2t argin -+.?H ,,.+H ,6.@H n.a

$eturn on E8uity .H,?.,@H ?>.@H n.a

%ctivity $atios

%ccounts !ayable urnover @.> ,6., ,6., n.a

!ayment 9ays 6 6> 6 n.a

otal %sset urnover ,.>, >.@ +.@ n.a

9ebt $atios

9ebt to Net Worth . .+? ., n.a

Current 0iab. to 0iab. ,. ,. ,. n.a

0i8uidity $atios

Net Working Capital *"@6D *6">?+ *,"6, n.a

&nterest Coverage . . . n.a

%dditional $atios

%ssets to Sales .? .,? .6> n.a

Current 9ebtIotal %ssets ,6H 6>H ,H n.a

%cid est .? +.6 >.@ n.a

SalesINet Worth . .6? . n.a

9ividend !ayout . . . n.a

%ppendix

7/23/2019 Radi Wala


S%0ES A#$EC%S

#NG , #NG 6 #NG + #NG #NG ?

#NG > #NG #NG @ #NG #NG , #NG

,, #NG ,6

Sales

;aby ;oomers H * *+"6? *?"> *"@? *,"6?

*,"?? *,>"?? *,@"?? *6"? *66"? *6"???

*6?"??

#ther H * *,"6 *,"6? *@>+ *,",6@ *,">

*,"@, *6"+ *6"6? *6"@ *6", *6"@

#%0 S%0ES * *"6@ *>"@6 *@"@ *,,"+@6

*,>",? *,@"6>? *6"@? *66" *6?"6 *6"6?>

*6@"6??

9irect Cost of Sales onth , onth 6 onth + onth

onth ? onth > onth onth @ onth onth ,

onth ,, onth ,6

;aby ;oomers * *> *,"> *6"+? *+">

*"+> *"+ *?"?+ *>",+> *>"> *"+>

*">+

#ther * *+ *+ *6? *++@ *@ *?+ *> *>? *

*@, *@

Subtotal 9irect Cost of Sales * *,"6@+ *6">@ *6">,6

*+",? *"@+ *?"@ *>",> *>"@,, *"?@

*@", *@"





!E$S#NNE0 !0%N

#NG , #NG 6 #NG + #NG #NG ?


,, #NG ,6

7/23/2019 Radi Wala


:uackH *+" *+" *+" *+" *+"

*+" *+" *+" *+" *+" *+"

*+"

Ste(art H *+" *+" *+" *+" *+"

*+" *+" *+" *+" *+" *+"*+"

!rogrammer H *6"? *6"? *6"? *6"? *6"?

*6"? *6"? *6"? *6"? *6"? *6"?

*6"?

Customer service H * *6"? *6"? *6"? *6"?

*6"? *6"? *6"? *6"? *6"? *6"?

*6"?

9istribution H * *6"? *6"? *6"? *6"?*6"? *6"? *6"? *6"? *6"? *6"?

*6"?

#%0 !E#!0E + ? ? ? ? ? ? ? ?

? ? ?

otal !ayroll *@"? *,+"? *,+"? *,+"? *,+"?

*,+"? *,+"? *,+"? *,+"? *,+"? *,+"?

*,+"?

BENE$%0 %SS<!&#NS

#NG , #NG 6 #NG + #NG #NG ?


,, #NG ,6

!lan onth , 6 + ? > @ ,

,, ,6

Current &nterest $ate ,.H ,.H ,.H ,.H

,.H ,.H ,.H ,.H ,.H ,.H

,.H ,.H

0ong-term &nterest $ate ,.H ,.H ,.H ,.H

,.H ,.H ,.H ,.H ,.H ,.H

,.H ,.H

ax $ate +.H +.H +.H +.H +.H

+.H +.H +.H +.H +.H +.H

+.H

#ther

7/23/2019 Radi Wala


!$# A#$% !$#A& %N9 0#SS

#NG , #NG 6 #NG + #NG #NG ?


,, #NG ,6

Sales * *"6@ *>"@6 *@"@ *,,"+@6 *,>",?

*,@"6>? *6"@? *66" *6?"6 *6"6?> *6@"6??

9irect Cost of Sales * *,"6@+ *6">@ *6">,6 *+",?

*"@+ *?"@ *>",> *>"@,, *"?@ *@",

*@"

#ther !roduction Expenses * * * * * * *

* * * * *

#%0 C#S #A S%0ES * *,"6@+ *6">@ *6">,6

*+",? *"@+ *?"@ *>",> *>"@,, *"?@

*@", *@"

Bross argin * *6"? *"@6 *>"> *">

*,,"+, *,6"@> *,"+ *,?"@+ *,"?, *,"

*,"

Bross argin H .H.H .H .H .H

.H .H .H .H .H .H

.H

Expenses

!ayroll *@"? *,+"? *,+"? *,+"? *,+"?

*,+"? *,+"? *,+"? *,+"? *,+"? *,+"?

*,+"?

Sales and arketing and #ther Expenses * * * *

* * * * * * * *

9epreciation *?+ *?+ *?+ *?+ *?+ *?+ *?+ *?+ *?+

*?+ *?+ *?+

0eased E8uipment * * * * * * * * *

* * *

<tilities *,? *,? *,? *,? *,? *,? *,? *,? *,?

*,? *,? *,?

&nsurance *,6? *,6? *,6? *,6? *,6? *,6? *,6? *,6? *,6?

*,6? *,6? *,6?

7/23/2019 Radi Wala


$ent * * * * * * * * * *

* *

!ayroll axes ,?H *,"6? *6"6? *6"6? *6"6? *6"6?

*6"6? *6"6? *6"6? *6"6? *6"6? *6"6?

*6"6?

#ther * * * * * * * * * * *

*

otal #perating Expenses *,,"+ *,"?+ *,"?+ *,"?+

*,"?+ *,"?+ *,"?+ *,"?+ *,"?+ *,"?+

*,"?+ *,"?+

!ro2t ;efore &nterest and axes *,,"+D *,"?@D *,6">6D

*,,"+?D *"@>D *>",?6D *">>D *+",,+D *,"?>D

*>> *,">6> *6"+6>

E;&9% *,,">?D *,"?D *,6"?>D *,,"+D *"++D

*>"D *">,D *+">D *,"?D *,, *,">

*6"+

&nterest Expense * * * * * * * * *

* * *

axes &ncurred * * * * * * * * *

* * *

Net !ro2t *,,"+D *,"?@D *,6">6D *,,"+?D *"@>D

*>",?6D *">>D *+",,+D *,"?>D *>> *,">6>

*6"+6>

Net !ro2tISales .H-++.H -,@+.6H -,+.+H -@+.+H

-+@.,H -6?.??H -,?.6H ->.@H .6>[email protected]+H

!$# A#$% C%SG A0#W

#NG , #NG 6 #NG + #NG #NG ?#NG > #NG #NG @ #NG #NG , #NG

,, #NG ,6

Cash $eceived

Cash from #perations

Cash Sales * *"6@ *>"@6 *@"@ *,,"+@6

*,>",? *,@"6>? *6"@? *66" *6?"6 *6"6?>*6@"6??

7/23/2019 Radi Wala


S<;#%0 C%SG A$# #!E$%&#NS * *"6@ *>"@6

*@"@ *,,"+@6 *,>",? *,@"6>? *6"@? *66"

*6?"6 *6"6?> *6@"6??

%dditional Cash $eceived

Sales ax" F%" GSIBS $eceived .H* * * * * *

* * * * * *

Ne( Current ;orro(ing * * * * * * * *

* * * *

Ne( #ther 0iabilities interest-freeD * * * * * *

* * * * * *

Ne( 0ong-term 0iabilities * * * * * * * *

* * * *

Sales of #ther Current %ssets * * * * * * *

* * * * *

Sales of 0ong-term %ssets * * * * * * * *

* * * *

Ne( &nvestment $eceived * * * * * * * *

* * * *

S<;#%0 C%SG $ECE&FE9 * *"6@ *>"@6 *@"@*,,"+@6 *,>",? *,@"6>? *6"@? *66" *6?"6

*6"6?> *6@"6??

Expenditures onth , onth 6 onth + onth

onth ? onth > onth onth @ onth onth ,

onth ,, onth ,6

Expenditures from #perations

Cash Spending *@"? *,+"? *,+"? *,+"?*,+"? *,+"? *,+"? *,+"? *,+"? *,+"?

*,+"? *,+"?

;ill !ayments *,? *+"6,@ *?"6, *?"@> *>"?+

*"+>6 *@">? *"6 *,">@ *,"+ *,,"+

*,6"@

S<;#%0 S!EN #N #!E$%&#NS *@">? *,>",@ *,@",

*,"@> *6"+ *6"@>6 *66"6>? *66"6 *6+"?>@

*6"6+ *6"+ *6?"?@

7/23/2019 Radi Wala


%dditional Cash Spent

Sales ax" F%" GSIBS !aid #ut * * * * * *

* * * * * *

!rincipal $epayment of Current ;orro(ing * * * * *

* * * * * * *

#ther 0iabilities !rincipal $epayment * * * * * *

* * * * * *

0ong-term 0iabilities !rincipal $epayment * * * * *

* * * * * * *

!urchase #ther Current %ssets * * * * * * *

* * * * *

!urchase 0ong-term %ssets * * * * * * *

* * * * *

9ividends * * * * * * * * * *

* *

S<;#%0 C%SG S!EN *@">? *,>",@ *,@", *,"@>

*6"+ *6"@>6 *66"6>? *66"6 *6+"?>@ *6"6+

*6"+ *6?"?@

Net Cash Alo( *@">?D *,6"D *,,"@,@D *,"@D*@">?D *",D *"D *6",D *@>D *+

*6"+6> *6">>@

Cash ;alance *?>"? *"??? *+6"+@ *6,">

*,+"++ *@"?@? *"?@> *6",> *,"+? *6"@

*"6 *"6





!$# A#$% ;%0%NCE SGEE

7/23/2019 Radi Wala


#NG , #NG 6 #NG + #NG #NG ?


,, #NG ,6

%ssetsStarting ;alances

Current %ssets

Cash *>?"> *?>"? *"??? *+6"+@ *6,"> *,+"++

*@"?@? *"?@> *6",> *,"+? *6"@ *"6

*"6

#ther Current %ssets * * * * * * * * *

* * * *

#%0 C<$$EN %SSES *>?"> *?>"? *"??? *+6"+@

*6,"> *,+"++ *@"?@? *"?@> *6",> *,"+?

*6"@ *"6 *"6

0ong-term %ssets

0ong-term %ssets *+"6 *+"6 *+"6 *+"6 *+"6

*+"6 *+"6 *+"6 *+"6 *+"6 *+"6

*+"6 *+"6

%ccumulated 9epreciation * *?+ *,> *,? *6,6 *6>? *+,@*+, *6 * *?+ *?@+ *>+>

#%0 0#NB-E$ %SSES *+"6 *+", *+" *+",

*6"@@ *6"+? *6"@@6 *6"@6 *6"> *6"6+

*6"> *6">, *6"?>

#%0 %SSES *>@"@ *>",6 *"> *+?" *6"@

*,>"6+@ *,,"> *",? *"? *"6@ *">@

*", *">?>

0iabilities and Capital onth , onth 6 onth + onth onth ? onth > onth onth @ onth onth ,

onth ,, onth ,6

Current 0iabilities

%ccounts !ayable * *+"? *?",, *?"> *>"6?

*", *@"?6 *"> *",, *,"+? *,,"6@

*,,"> *,,">

Current ;orro(ing * * * * * * * * * ** * *

7/23/2019 Radi Wala


#ther Current 0iabilities * * * * * * * * *

* * * *

S<;#%0 C<$$EN 0&%;&0&&ES * *+"? *?",, *?">

*>"6? *", *@"?6 *"> *",, *,"+?

*,,"6@ *,,"> *,,">

0ong-term 0iabilities * * * * * * * * *

* * * *

#%0 0&%;&0&&ES * *+"? *?",, *?"> *>"6?

*", *@"?6 *"> *",, *,"+? *,,"6@

*,,"> *,,">

!aid-in Capital *@" *@" *@" *@" *@"

*@" *@" *@" *@" *@" *@"

*@" *@"

$etained Earnings *,,"6D *,,"6D *,,"6D *,,"6D *,,"6D

*,,"6D *,,"6D *,,"6D *,,"6D *,,"6D *,,"6D

*,,"6D *,,"6D

Earnings * *,,"+D *6>",>,D *+@"D *?",D *?">++D

*>?"@?D *"?6D *+"?>>D *?",6>D *?">D *+"+D

*,",@D

#%0 C%!&%0 *>@"@ *?" *6">+ *+", *,@">?+

*",> *+",? *,">?6D *">>D *>"+6>D *>"6>D*">+D *6"+@D

#%0 0&%;&0&&ES %N9 C%!&%0 *>@"@ *>",6 *"> *+?"

*6"@ *,>"6+@ *,,"> *",? *"? *"6@

*">@ *", *">?>

Net Worth *>@"@ *?" *6">+ *+", *,@">?+

*",> *+",? *,">?6D *">>D *>"+6>D *>"6>D

*">+D *6"+@D

radi wala

Documents