Retail Furniture Manufacturer Business Plan

The furniture industry is worth $12 billion, with a primary focus on affluent customers willing to spend up to $3,000 on furniture. In Richmond, there are fifteen furniture stores vying for these customers with deep pockets. Unfortunately, those who cannot afford these high prices are left with a limited selection of subpar products.

Meanwhile, in the Richmond Metro area, approximately 50,000 residents with modest incomes lack a furniture store that caters to their need for affordable, quality furniture. Over the past five years, this income demographic has grown significantly, yet local furniture stores have failed to respond. Targeting customers with modest incomes is a lucrative business opportunity, as they are projected to make up half of the metro population by 2020, becoming the fastest-growing segment in the city’s housing market.

Currently, there are three modest-income housing renovation projects in progress in Richmond, totaling 1,500 units that will be sold as affordable housing.

In the midst of Richmond Metro’s revival, The House of Pine plans to offer customized, ready-to-finish pine furniture that is both handmade and surprisingly affordable. Our offerings include:

  • Truly Custom Furniture: Crafted specifically for each customer, we can customize any piece or create a new one based on a rough sketch provided by the customer.
  • Heirloom Quality Furniture: Our furniture is designed to last for generations, as it is meticulously crafted by hand, resulting in a unique piece every time.
  • Handmade from Quality Pine: Our skilled craftsmen create each piece using only the finest available pine. Before production, every piece of pine is carefully inspected for grain and texture.

Retail Furniture Manufacturer Business Plan Example

The House of Pine has a simple mission: to provide customers with furniture that fits their space, taste, budget, and style preference, whether it’s one piece or a whole house full.

The keys to success for The House of Pine are:

– Offering customers affordable quality furniture that will last.

– Customizing any piece as requested by a customer.

– Creating a whole new piece from scratch if customizing won’t work.

The company summary:

The House of Pine offers customized, ready-to-finish pine furniture that’s handcrafted and surprisingly affordable. It targets young families and young adults with modest incomes who want high-end selection and quality. Each piece is built from fine pine and designed to last for generations.

Company ownership:

Richard Putnam owns The House of Pine and has over 10 years of furniture manufacturing experience.

Company locations and facilities:

The House of Pine is centrally located in the industrial section of the Richmond Metro area.

Start-up summary:

The start-up costs for The House of Pine mainly consist of furniture manufacturing equipment and transport containers. Richard Putnam will invest $50,000 and secure a $130,000 loan.

Retail Furniture Manufacturer Business Plan Example

Start-up Requirements

Start-up Expenses

Legal – $1,000

Stationery etc. – $200

Insurance – $1,000

Rent – $2,000

Expensed Equipment – $60,000

Total Start-up Expenses – $64,200

Start-up Assets

Cash Required – $5,800

Start-up Inventory – $50,000

Other Current Assets – $0

Long-term Assets – $60,000

Total Assets – $115,800

Total Requirements – $180,000

Start-up Funding

Start-up Expenses to Fund – $64,200

Start-up Assets to Fund – $115,800

Total Funding Required – $180,000

Assets

Non-cash Assets from Start-up – $110,000

Cash Requirements from Start-up – $5,800

Additional Cash Raised – $0

Cash Balance on Starting Date – $5,800

Total Assets – $115,800

Liabilities and Capital

Liabilities

Current Borrowing – $0

Long-term Liabilities – $130,000

Accounts Payable (Outstanding Bills) – $0

Other Current Liabilities (interest-free) – $0

Total Liabilities – $130,000

Capital

Planned Investment

Richard Putnam – $50,000

Other – $0

Additional Investment Requirement – $0

Total Planned Investment – $50,000

Loss at Start-up (Start-up Expenses) – ($64,200)

Total Capital – ($14,200)

Total Capital and Liabilities – $115,800

Total Funding – $180,000

Products and Services

The House of Pine will offer wood products for the bedroom, living and dining room, and the storage room:

– Beds

– Dressers

– Chests

– Armoires

– Entertainment centers

– Bookcases

– Tables

– Chairs

– Benches

Market Analysis Summary

In the Richmond Metro area, there are approximately 50,000 residents with modest incomes. They are expected to make up half of the metro population by 2020, making them the fastest-growing segment of the city’s housing market.

It is estimated that the Richmond Metro area will need 10,000 units of affordable housing in the next seven years. Currently, there are three renovation projects that represent 1,500 new housing units. Next year, two new construction projects will be completed, offering another 1,000 units of affordable housing. Another 1,000 unit project, to be located in the Garden Meadows section downtown, is currently in the planning stages.

There are changes occurring around the State University, located downtown, that will also impact the revival of the Richmond Metro area. Two off-campus housing projects will be completed mid-year, adding an additional 2,000 family housing units to the university area.

Market Segmentation

The growth of affordable housing in the Richmond Metro area is critical to the success of The House of Pine.

We will aggressively market our target customers who live in the Metro area:

– Young working families

– Students

– Young adults

Retail Furniture Manufacturer Business Plan Example

Market Analysis

Year 1 Year 2 Year 3 Year 4 Year 5

Potential Customers Growth CAGR

Young Working Families 12% 3,000 3,360 3,763 4,215 4,721 12.00%

Students 10% 5,000 5,500 6,050 6,655 7,321 10.00%

Young Adults 10% 10,000 11,000 12,100 13,310 14,641 10.00%

Total 10.34% 18,000 19,860 21,913 24,180 26,683 10.34%

Strategy and Implementation Summary

The House of Pine will focus on the modest income furniture customer in the Richmond Metro area.

5.1 Competitive Edge

Most of Richmond’s fifteen furniture stores are dispersed throughout the city adjacent to affluent or suburban communities. The downtown stores are high-end and offer no affordable products to the Metro residents.

The primary reason for the price of the furniture is the type of wood used. A bedroom set made of pine can cost a customer $400, while the same set made in oak or maple will cost $800. Focusing on the more expensive wood yields higher profits. However, many manufacturers cut costs and sacrifice quality when using pine, thus creating a popular misconception that pine is an inferior wood.

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The Richmond furniture stores offer a limited selection of pine styles, with most products chosen for maximum store profit rather than customer satisfaction.

The House of Pine will prioritize longevity in the furniture it builds and provide customers with a wide selection of popular styles.

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5.2 Sales Strategy

We will advertise in the university’s daily student newspaper and the Metro area advertising flyer. For the store opening, we will offer a 20% off coupon, which will continue for the first month of operation.

The Metro area also has six community organizations that distribute weekly flyers to all residents. We will advertise in these flyers.

5.2.1 Sales Forecast

The following is the sales forecast for the next three years.

Retail Furniture Manufacturer Business Plan Example

Retail Furniture Manufacturer Business Plan Example

Sales Forecast

Year 1 Year 2 Year 3

Sales

Furniture $964,000 $1,000,000 $1,050,000

Other $0 $0 $0

Total Sales $964,000 $1,000,000 $1,050,000

Direct Cost of Sales

Year 1 Year 2 Year 3

Furniture $432,000 $430,000 $450,000

Other $0 $0 $0

Subtotal Direct Cost of Sales $432,000 $430,000 $450,000

Management Summary

The store’s owner, Richard Putnam, has over ten years of experience in the furniture manufacturing industry. He worked at Ingram’s Fine Furniture for five years, reaching the position of shift manager within three years. Richard was most recently the operations manager at Wasserman Furniture Manufacturing.

Richard is an excellent staff supervisor and will effectively manage the staff of The House of Pine.

Personnel Plan

The House of Pine will have the following staff members:

– Manager

– Assistant manager

– Office manager/accountant

– Checkers (1.5)

– Production staff (5)

– Stockers (1.5)

Year 1 Year 2 Year 3

Manager $36,000 $40,000 $45,000

Assistant Manager $36,000 $39,000 $43,000

Office Manager/Bookkeeper$36,000 $39,000 $42,000

Checkers $32,400 $35,500 $40,000

Production Staff $120,000 $130,000 $140,000

Stockers $39,600 $43,000 $46,000

Total People 9 9 9

Total Payroll $300,000 $326,500 $356,000

Financial Plan

The following is the financial plan for The House of Pine.

Break-even Analysis

The following table and chart show our monthly sales break-even point.

Retail Furniture Manufacturer Business Plan Example

Break-even Analysis

Monthly Revenue Break-even: $69,767

Assumptions:

– Average Percent Variable Cost: 45%

– Estimated Monthly Fixed Cost: $38,502

7.2 Projected Profit and Loss

The table and charts below illustrate the projected profit and loss for three years.

Retail Furniture Manufacturer Business Plan Example

Retail Furniture Manufacturer Business Plan Example

Retail Furniture Manufacturer Business Plan Example

Retail Furniture Manufacturer Business Plan Example

Pro Forma Profit and Loss

Year 1 Year 2 Year 3

Sales $964,000 $1,000,000 $1,050,000

Direct Cost of Sales $432,000 $430,000 $450,000

Other Production Expenses $0 $0 $0

Total Cost of Sales $432,000 $430,000 $450,000

Gross Margin $532,000 $570,000 $600,000

Gross Margin % 55.19% 57.00% 57.14%

Expenses

Payroll $300,000 $326,500 $356,000

Sales and Marketing and Other Expenses $60,000 $60,000 $60,000

Depreciation $11,424 $11,424 $11,424

Leased Equipment $0 $0 $0

Utilities $9,600 $9,600 $9,600

Insurance $12,000 $12,000 $12,000

Rent $24,000 $24,000 $24,000

Payroll Taxes $45,000 $48,975 $53,400

Other $0 $0 $0

Total Operating Expenses $462,024 $492,499 $526,424

Profit Before Interest and Taxes $69,976 $77,501 $73,576

EBITDA $81,400 $88,925 $85,000

Interest Expense $11,917 $10,001 $8,002

Taxes Incurred $17,418 $20,250 $19,672

Net Profit $40,641 $47,250 $45,902

Net Profit/Sales 4.22% 4.72% 4.37%

7.3 Projected Cash Flow

The table and chart below illustrate the projected cash flow for three years.

Retail Furniture Manufacturer Business Plan Example

Pro Forma Cash Flow

Year 1 Year 2 Year 3

Cash Received

Cash from Operations

Cash Sales $723,000 $750,000 $787,500

Cash from Receivables $198,158 $248,400 $260,278

Subtotal Cash from Operations $921,158 $998,400 $1,047,778

Additional Cash Received

Sales Tax, VAT, HST/GST Received $0 $0 $0

New Current Borrowing $0 $0 $0

New Other Liabilities (interest-free) $0 $0 $0

New Long-term Liabilities $0 $0 $0

Sales of Other Current Assets $0 $0 $0

Sales of Long-term Assets $0 $0 $0

New Investment Received $0 $0 $0

Subtotal Cash Received $921,158 $998,400 $1,047,778

Expenditures

Year 1 Year 2 Year 3

Expenditures from Operations

Cash Spending $300,000 $326,500 $356,000

Bill Payments $539,935 $637,773 $637,056

Subtotal Spent on Operations $839,935 $964,273 $993,056

Additional Cash Spent

Sales Tax, VAT, HST/GST Paid Out $0 $0 $0

Principal Repayment of Current Borrowing $0 $0 $0

Other Liabilities Principal Repayment $0 $0 $0

Long-term Liabilities Principal Repayment $19,992 $19,992 $19,992

Purchase Other Current Assets $0 $0 $0

Purchase Long-term Assets $0 $0 $0

Dividends $0 $0 $0

Subtotal Cash Spent $859,927 $984,265 $1,013,048

Net Cash Flow $61,231 $14,136 $34,730

Cash Balance $67,031 $81,167 $115,897

Projected Balance Sheet

Year 1 Year 2 Year 3

Assets

Current Assets

Cash $67,031 $81,167 $115,897

Accounts Receivable $42,842 $44,442 $46,664

Inventory $51,700 $51,461 $53,854

Other Current Assets $0 $0 $0

Total Current Assets $161,573 $177,069 $216,415

Long-term Assets

Long-term Assets $60,000 $60,000 $60,000

Accumulated Depreciation $11,424 $22,848 $34,272

Total Long-term Assets $48,576 $37,152 $25,728

Total Assets $210,149 $214,221 $242,143

Liabilities and Capital

Year 1 Year 2 Year 3

Current Liabilities

Accounts Payable $73,700 $50,514 $52,526

Current Borrowing $0 $0 $0

Other Current Liabilities $0 $0 $0

Subtotal Current Liabilities $73,700 $50,514 $52,526

Long-term Liabilities $110,008 $90,016 $70,024

Total Liabilities $183,708 $140,530 $122,550

Paid-in Capital $50,000 $50,000 $50,000

Retained Earnings ($64,200) ($23,559) $23,691

Earnings $40,641 $47,250 $45,902

Total Capital $26,441 $73,691 $119,593

Total Liabilities and Capital $210,149 $214,221 $242,143

Business Ratios

Sales Growth – starts below industry average but aligns with average after the third year of operation.

Accounts Receivable – below average due to low use of credit for purchases (25%).

Inventory – below industry average due to 20% of furniture being built to order.

Long Term Assets, Long Term Liabilities, and Expense of Sales – higher due to on-site furniture building.

Ratio Analysis

Year 1 Year 2 Year 3 Industry Profile

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Sales Growth 0.00% 3.73% 5.00% 6.20%

Percent of Total Assets

Accounts Receivable 20.39% 20.75% 19.27% 21.00%

Inventory 24.60% 24.02% 22.24% 38.80%

Other Current Assets 0.00% 0.00% 0.00% 21.70%

Total Current Assets 76.88% 82.66% 89.37% 81.50%

Long-term Assets 23.12% 17.34% 10.63% 18.50%

Total Assets 100.00% 100.00% 100.00% 100.00%

Current Liabilities

Accounts Payable 35.07% 23.58% 21.69% 44.90%

Long-term Liabilities 52.35% 42.02% 28.92% 13.70%

Total Liabilities 87.42% 65.60% 50.61% 58.60%

Net Worth 12.58% 34.40% 49.39% 41.40%

Percent of Sales

Sales 100.00% 100.00% 100.00% 100.00%

Gross Margin 55.19% 57.00% 57.14% 37.60%

Selling, General & Administrative Expenses 50.97% 52.28% 52.77% 20.80%

Advertising Expenses 6.22% 6.00% 5.71% 4.40%

Profit Before Interest and Taxes 7.26% 7.75% 7.01% 1.60%

Main Ratios

Current 2.19 3.51 4.12 1.82

Quick 1.49 2.49 3.09 0.76

Total Debt to Total Assets 87.42% 65.60% 50.61% 58.60%

Pre-tax Return on Net Worth 219.58% 91.60% 54.83% 3.80%

Pre-tax Return on Assets 27.63% 31.51% 27.08% 9.20%

Additional Ratios

Net Profit Margin 4.22% 4.72% 4.37% n.a

Return on Equity 153.70% 64.12% 38.38% n.a

Activity Ratios

Accounts Receivable Turnover 5.63 5.63 5.63 n.a

Collection Days 57 64 63 n.a

Inventory Turnover 10.73 8.34 8.55 n.a

Accounts Payable Turnover 8.33 12.17 12.17 n.a

Payment Days 27 37 29 n.a

Total Asset Turnover 4.59 4.67 4.34 n.a

Debt Ratios

Debt to Net Worth 6.95 1.91 1.02 n.a

Current Liab. to Liab. 0.40 0.36 0.43 n.a

Liquidity Ratios

Net Working Capital $87,873 $126,555 $163,889 n.a

Interest Coverage 5.87 7.75 9.19 n.a

Additional Ratios

Assets to Sales 0.22 0.21 0.23 n.a

Current Debt/Total Assets 35% 24% 22% n.a

Acid Test 0.91 1.61 2.21 n.a

Sales/Net Worth 36.46 13.57 8.78 n.a

Dividend Payout 0.00 0.00 0.00 n.a

Appendix

Sales Forecast

Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12

Sales

Furniture $50,000 $60,000 $70,000 $75,000 $85,000 $90,000 $100,000 $85,000 $90,000 $85,000 $79,000 $95,000

Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Total Sales $50,000 $60,000 $70,000 $75,000 $85,000 $90,000 $100,000 $85,000 $90,000 $85,000 $79,000 $95,000

Direct Cost of Sales

Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12

Furniture $20,000 $22,000 $31,000 $34,000 $40,000 $42,000 $45,000 $38,000 $41,000 $37,000 $35,000 $47,000

Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Subtotal Direct Cost of Sales $20,000 $22,000 $31,000 $34,000 $40,000 $42,000 $45,000 $38,000 $41,000 $37,000 $35,000 $47,000

Personnel Plan:

Manager: 0%, $3,000 per month for months 1-12

Assistant Manager: 0%, $3,000 per month for months 1-12

Office Manager/Bookkeeper: 0%, $3,000 per month for months 1-12

Checkers: 0%, $2,700 per month for months 1-12

Production Staff: 0%, $10,000 per month for months 1-12

Stockers: 0%, $3,300 per month for months 1-12

Total People: 9 for months 1-12

Total Payroll: $25,000 per month for months 1-12

General Assumptions:

Plan Month: 1-12

Current Interest Rate: 10.00% for months 1-12

Long-term Interest Rate: 10.00% for months 1-12

Tax Rate: 30.00% for months 1-12

Other: 0 for months 1-12

Pro Forma Profit and Loss:

Sales: $50,000 for month 1, $60,000 for month 2, $70,000 for month 3,$75,000 for month 4, $85,000 for month 5,

$90,000 for month 6, $100,000 for month 7,$85,000 for month 8, $90,000 for month 9, $85,000 for month 10,

$79,000 for month 11, $95,000 for month 12

Direct Cost of Sales: $20,000 for month 1, $22,000 for month 2, $31,000 for month 3, $34,000 for month 4, $40,000 for month 5,

$42,000 for month 6, $45,000 for month 7, $38,000 for month 8, $41,000 for month 9, $37,000 for month 10,

$35,000 for month 11, $47,000 for month 12

Other Production Expenses: $0 for months 1-12

Total Cost of Sales: $20,000 for month 1, $22,000 for month 2, $31,000 for month 3, $34,000 for month 4, $40,000 for month 5,

$42,000 for month 6, $45,000 for month 7, $38,000 for month 8, $41,000 for month 9, $37,000 for month 10,

$35,000 for month 11, $47,000 for month 12

Gross Margin: $30,000 for month 1, $38,000 for month 2, $39,000 for month 3, $41,000 for month 4, $45,000 for month 5,

$48,000 for month 6, $55,000 for month 7, $47,000 for month 8, $49,000 for month 9, $48,000 for month 10,

$44,000 for month 11, $48,000 for month 12

Gross Margin %: 60.00% for month 1, 63.33% for month 2, 55.71% for month 3, 54.67% for month 4, 52.94% for month 5,

53.33% for month 6, 55.00% for month 7, 55.29% for month 8, 54.44% for month 9, 56.47% for month 10,

55.70% for month 11, 50.53% for month 12

Expenses:

Payroll: $25,000 for months 1-12

Sales and Marketing and Other Expenses: $5,000 for months 1-12

Depreciation: $952 for months 1-12

Leased Equipment: $0 for months 1-12

Utilities: $800 for months 1-12

Insurance: $1,000 for months 1-12

Rent: $2,000 for months 1-12

Payroll Taxes: 15% for months 1-12

Other: $0 for months 1-12

Total Operating Expenses: $38,502 for months 1-12

Profit Before Interest and Taxes: ($8,502) for month 1, ($502) for month 2, $498 for month 3, $2,498 for month 4, $6,498 for month 5,

$9,498 for month 6, $16,498 for month 7, $8,498 for month 8, $10,498 for month 9, $9,498 for month 10,

$5,498 for month 11, $9,498 for month 12

EBITDA: ($7,550) for month 1, $450 for month 2, $1,450 for month 3, $3,450 for month 4, $7,450 for month 5,

$10,450 for month 6, $17,450 for month 7, $9,450 for month 8, $11,450 for month 9, $10,450 for month 10,

$6,450 for month 11, $10,450 for month 12

Interest Expense: $1,069 for month 1, $1,056 for month 2, $1,042 for month 3, $1,028 for month 4, $1,014 for month 5,

$1,000 for month 6, $986 for month 7, $972 for month 8, $958 for month 9, $945 for month 10,

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$931 for month 11, $917 for month 12

Taxes Incurred: ($2,871) for month 1, ($467) for month 2, ($163) for month 3, $441 for month 4, $1,645 for month 5,

$2,549 for month 6, $4,654 for month 7, $2,258 for month 8, $2,862 for month 9, $2,566 for month 10,

$1,370 for month 11, $2,574 for month 12

Net Profit: ($6,700) for month 1, ($1,090) for month 2, ($381) for month 3, $1,029 for month 4, $3,839 for month 5,

$5,949 for month 6, $10,858 for month 7, $5,268 for month 8, $6,678 for month 9, $5,987 for month 10,

$3,197 for month 11, $6,007 for month 12

Net Profit/Sales: -13.40% for month 1, -1.82% for month 2, -0.54% for month 3, 1.37% for month 4, 4.52% for month 5,

6.61% for month 6, 10.86% for month 7, 6.20% for month 8, 7.42% for month 9, 7.04% for month 10,

4.05% for month 11, 6.32% for month 12

Pro Forma Cash Flow

Pro Forma Cash Flow is a table that showcases the cash received and expenditures over a period of twelve months. It provides valuable insights into the financial health of a business.

Cash Received

Cash Sales:

Month 1: $37,500

Month 2: $45,000

Month 3: $52,500

Month 4: $56,250

Month 5: $63,750

Month 6: $67,500

Month 7: $75,000

Month 8: $63,750

Month 9: $67,500

Month 10: $63,750

Month 11: $59,250

Month 12: $71,250

Cash from Receivables:

Month 1: $0

Month 2: $417

Month 3: $12,583

Month 4: $15,083

Month 5: $17,542

Month 6: $18,833

Month 7: $21,292

Month 8: $22,583

Month 9: $24,875

Month 10: $21,292

Month 11: $22,458

Month 12: $21,200

Subtotal Cash from Operations:

Month 1: $37,500

Month 2: $45,417

Month 3: $65,083

Month 4: $71,333

Month 5: $81,292

Month 6: $86,333

Month 7: $96,292

Month 8: $86,333

Month 9: $92,375

Month 10: $85,042

Month 11: $81,708

Month 12: $92,450

Expenditures

Expenditures from Operations:

Cash Spending:

Month 1: $25,000

Month 2: $25,000

Month 3: $25,000

Month 4: $25,000

Month 5: $25,000

Month 6: $25,000

Month 7: $25,000

Month 8: $25,000

Month 9: $25,000

Month 10: $25,000

Month 11: $25,000

Month 12: $25,000

Bill Payments:

Month 1: $358

Month 2: $11,368

Month 3: $30,171

Month 4: $54,228

Month 5: $51,669

Month 6: $61,759

Month 7: $60,506

Month 8: $65,809

Month 9: $46,566

Month 10: $60,270

Month 11: $48,627

Month 12: $48,604

Subtotal Spent on Operations:

Month 1: $25,358

Month 2: $36,368

Month 3: $55,171

Month 4: $79,228

Month 5: $76,669

Month 6: $86,759

Month 7: $85,506

Month 8: $90,809

Month 9: $71,566

Month 10: $85,270

Month 11: $73,627

Month 12: $73,604

Additional Cash Spent:

Sales Tax, VAT, HST/GST Paid Out:

Month 1: $0

Month 2: $0

Month 3: $0

Month 4: $0

Month 5: $0

Month 6: $0

Month 7: $0

Month 8: $0

Month 9: $0

Month 10: $0

Month 11: $0

Month 12: $0

Principal Repayment of Current Borrowing:

Month 1: $0

Month 2: $0

Month 3: $0

Month 4: $0

Month 5: $0

Month 6: $0

Month 7: $0

Month 8: $0

Month 9: $0

Month 10: $0

Month 11: $0

Month 12: $0

Other Liabilities Principal Repayment:

Month 1: $0

Month 2: $0

Month 3: $0

Month 4: $0

Month 5: $0

Month 6: $0

Month 7: $0

Month 8: $0

Month 9: $0

Month 10: $0

Month 11: $0

Month 12: $0

Long-term Liabilities Principal Repayment:

Month 1: $1,666

Month 2: $1,666

Month 3: $1,666

Month 4: $1,666

Month 5: $1,666

Month 6: $1,666

Month 7: $1,666

Month 8: $1,666

Month 9: $1,666

Month 10: $1,666

Month 11: $1,666

Month 12: $1,666

Purchase Other Current Assets:

Month 1: $0

Month 2: $0

Month 3: $0

Month 4: $0

Month 5: $0

Month 6: $0

Month 7: $0

Month 8: $0

Month 9: $0

Month 10: $0

Month 11: $0

Month 12: $0

Purchase Long-term Assets:

Month 1: $0

Month 2: $0

Month 3: $0

Month 4: $0

Month 5: $0

Month 6: $0

Month 7: $0

Month 8: $0

Month 9: $0

Month 10: $0

Month 11: $0

Month 12: $0

Dividends:

Month 1: $0

Month 2: $0

Month 3: $0

Month 4: $0

Month 5: $0

Month 6: $0

Month 7: $0

Month 8: $0

Month 9: $0

Month 10: $0

Month 11: $0

Month 12: $0

Subtotal Cash Spent:

Month 1: $27,024

Month 2: $38,034

Month 3: $56,837

Month 4: $80,894

Month 5: $78,335

Month 6: $88,425

Month 7: $87,172

Month 8: $92,475

Month 9: $73,232

Month 10: $86,936

Month 11: $75,293

Month 12: $75,270

Net Cash Flow:

Month 1: $10,476

Month 2: $7,383

Month 3: $8,246

Month 4: ($9,561)

Month 5: $2,957

Month 6: ($2,091)

Month 7: $9,120

Month 8: ($6,142)

Month 9: $19,143

Month 10: ($1,894)

Month 11: $6,415

Month 12: $17,180

Cash Balance:

Month 1: $16,276

Month 2: $23,659

Month 3: $31,905

Month 4: $22,344

Month 5: $25,301

Month 6: $23,209

Month 7: $32,329

Month 8: $26,187

Month 9: $45,330

Month 10: $43,436

Month 11: $49,851

Month 12: $67,031

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