Professional Documents
Culture Documents
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Confidentiality Agreement
___________________
Name (typed or printed)
___________________
Date
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___________________
Signature
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Table of Contents
Executive Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
1.1
Keys to Success . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
2.0
Company Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
2.1
Start-up Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
2.2
Company Locations and Facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
3.0
Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
3.1
Competitive Comparison . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
4.0
Marketing Strategy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
5.0
Management Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
5.1
Management Team . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
5.2
Personnel Plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
6.0
Financial Plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.1
Break-even Analysis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.2
Projected Profit and Loss . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.3
Projected Cash Flow . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.4
Projected Balance Sheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.5
Business Ratios . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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1.0
6
7
8
9
11
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The timing is right for starting this new venture. Patiently searching for six months for the
perfect location, one was finally found. The demand from the owner's clients, as well as the
ambitions of the owner to one day start her own salon, and the procurement of highly
professional and qualified beauticians to support the salon, has made this business one of
great potential.
Pr
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Stacey Spinale, co-owner with Frank Spinale, Jr., her husband, has worked in a prestigious,
upscale salon in Houston, Texas for the past two years. Stacey has created a large client
following through hard work and dedication. Stacey, and her talented team of beauticians,
has what it takes to make this venture an extremely successful one. We expect our growing
reputation to lead to new clients and beauticians to support our anticipated growth.
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To achieve our objectives, Trend Setters is seeking $27,495 in additional loan financing. This
loan will be paid from the cash flow from the business, and will be collateralized by the assets
of the company, and backed by the character, experience, and personal guarantees of the
owners.
Highlights
$300,000
$250,000
$200,000
Sales
$150,000
Gross Margin
Net Profit
$100,000
$50,000
$0
1997
1998
1999
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Trend Setters will, upon commencement of operations, sell a wide range of beauty services
and products. We will provide quality hair, nail, and skin services, along with top lines of
beauty products. What will set Trend Setters apart from the competition is our commitment
to providing all of these services in one convenient location.
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After spending several months searching for a salon to purchase, the owners decided to start
a salon from the ground up. The start-up capital will be used for the design, leasehold
improvements, and equipment of the salon.
Leasehold improvements will amount to approximately $32,500, and salon equipment will
cost about $27,000.
Copyright Palo Alto Software, Inc. 2002 All rights reserved. www.paloalto.com Not for reproduction, publication, or distribution.
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Table: Start-up
Start-up
Requirements
Start-up Expenses
Rent deposit
Other
Total Start-up Expenses
$1,817
$0
$1,817
$0
$600
$600
Long-term Assets
Total Assets
Total Requirements
$59,500
$60,100
$61,917
Funding
Pr
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Investment
Investor 1
Other
Other
Total Investment
$0
$0
$0
$0
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Current Liabilities
Accounts Payable
Current Borrowing
Other Current Liabilities
Current Liabilities
$0
$0
$0
$0
Long-term Liabilities
Total Liabilities
$61,917
$61,917
Loss at Start-up
Total Capital
Total Capital and Liabilities
($1,817)
($1,817)
$60,100
Start-up
$70,000
$60,000
$50,000
$40,000
$30,000
$20,000
$10,000
$0
Expenses
Assets
Investment
Loans
Copyright Palo Alto Software, Inc. 2002 All rights reserved. www.paloalto.com Not for reproduction, publication, or distribution.
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3.0 Services
Pr
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Trend Setters is considered an upscale full-service beauty salon. We will offer a wide range of
services that include:
Hair: cuts, relaxers, perms, colors, shampoo, conditioning, curling, reconstructing,
weaving, waving.
Nails: manicures, pedicures, polish, sculptured nails.
Skin Care: European facials, body waxing, massage.
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Trend Setters wants to set itself apart from other beauty salons that may offer only one or
two types of services. Having come from such a salon, Stacey has realized, from talking with
her clients, that they desire all of the services that we are proposing, but they remain
frustrated because they must get their hair done at one place, and nails done at another.
Although the focus of Trend Setters is hair services, we do wish to offer our clients the
convenience of these other services in one location.
There are a number of salons like ours, but they are mainly in the very high income parts of
Houston and surrounding areas. We do not intend to compete with these so called "Day
Spas." We wish to offer a middle ground for those clients who can't quite afford those highend luxury salons.
Our business atmosphere will be a relaxing one where clients can kick back and be
pampered. Soft drinks will be offered to clients as they enter for service. Televisions will be
located in the waiting and hair-drying area area.
Our marketing strategy is a simple one: satisfied clients are our best marketing tool. When a
client leaves our business with a new look, he or she is broadcasting our name and quality to
the public. Most of our clients will be referrals from existing clients.
No major advertising campaigns are anticipated. Our research has shown that word of mouth
is the best advertising for this type of business. We will, however, run specials throughout the
week. We will also ask clients for referrals, and reward them with discounted or free services
depending on the number of clients they bring. We will also offer discounts to the new clients
who have been referred. There are plans for a lottery that will offer a free trip to, say,
Cancun. A client would simply refer new clients to us, and we will place a card in a box for
each client he or she brings. The more they bring, the more chances they have of winning the
trip.
Copyright Palo Alto Software, Inc. 2002 All rights reserved. www.paloalto.com Not for reproduction, publication, or distribution.
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Pr
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Stacey T. Spinale: Owner. Stacey has been a beautician for two years. A graduate of Bellaire
Beauty College in 1994, she has quickly developed the trade skills that have led to her
success. She loves dealing with people, and has the drive, ambition, and discipline to manage
the business and its employees. This career is her life -- her calling.
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Frank D. Spinale, Jr.: Owner. Frank has a Bachelor's degree in Finance from the University of
Houston. He has extensive experience managing people and businesses. He has worked as a
business consultant for Office Organizers, Inc., and he is the owner of Guardian Financial
Group, a financial services company with over 120 clients and over $1.2 million under
management.
The personnel plan calls for a receptionist who will greet customers and receive payments for
services and products. There will be five hair stylists, one barber, one nail technician, one
facialist, and a massage therapist. Everyone but the receptionist will be contract workers, and
will be paid a sliding commission scale based on the amount of revenue created. Future plans
include the hiring of a shampoo technician as the business expands.
In the first year, assumptions are that there will only be three hair stylists, a barber, and part
time nail, facial, and massage technician until the business can build a reputation that will
attract others to work there.
Table: Personnel
Personnel Plan
Receptionist
Shampoo Tech.
Other
Total People
Total Payroll
1997
$14,400
$8,000
$64,400
0
$86,800
1998
$15,120
$12,400
$80,000
0
$107,520
1999
$15,876
$13,000
$95,000
0
$123,876
Copyright Palo Alto Software, Inc. 2002 All rights reserved. www.paloalto.com Not for reproduction, publication, or distribution.
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Revenues will grow at an annual rate of 15%, increasing 20% in November and
December due to a historical jump in revenues at this time of year. We anticipate this
increase to stay steady throughout the following year to account for the normal flow of
new clients coming into the salon. Estimates for sales revenue and growth are
intentionally low, while anticipated expenses are exaggerated to the high side to
illustrate a worst case scenario.
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We did not use cost of goods sold in our calculations of net sales because most sales
are coming from services. We included all costs, however, in the operating expenses
area of the profit and loss table. Product sales are a minimal part of our market. We
are not quite sure how much revenue will be derived from products so we took a low
ball approach and estimated sales of $800 a month. This figure is included under the
title "Other" on the profit and loss table. Also under "Other" in the sales projections
table are services such as nails and massages. We are not quite sure how much
revenue these two services will generate. We are certain that in time these services
will be a large part of our revenue, but to err on the conservative side, we estimate
revenues from these services to be only $1,500 a month for the first year.
To assure the start-up funds lender that the owners are financially stable, a personal
financial statement is enclosed illustrating other sources of income that include
interest and dividend income from investments ($2,840), salary income ($29,658),
and commission income ($15,000).
Copyright Palo Alto Software, Inc. 2002 All rights reserved. www.paloalto.com Not for reproduction, publication, or distribution.
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Break-even Analysis
$6,000
$4,000
$2,000
($2,000)
($4,000)
($6,000)
$0
$2,000
Pr
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$0
$4,000
$5,000
$7,000
$9,000
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Break-even Analysis:
Monthly Units Break-even
Monthly Revenue Break-even
126
$5,691
Assumptions:
Average Per-Unit Revenue
Average Per-Unit Variable Cost
Estimated Monthly Fixed Cost
$45.00
$0.00
$5,691
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1997
$172,800
$0
$0
$0
-----------$0
$172,800
100.00%
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Sales
Direct Cost of Sales
Production Payroll
Other
$86,800
$36,440
$8,146
$0
$4,200
$1,200
$22,740
$0
$8,680
$0
-----------$168,206
$4,594
$0
$1,286
$3,308
1.91%
TRUE
TRUE
1998
$228,122
$0
$0
$0
-----------$0
$228,122
100.00%
1999
$262,340
$0
$0
$0
-----------$0
$262,340
100.00%
$107,520
$49,840
$8,146
$0
$4,200
$1,200
$22,740
$0
$10,752
$0
-----------$204,398
$23,724
$0
$6,643
$17,081
7.49%
$123,876
$55,240
$8,146
$0
$4,200
$1,200
$22,740
$0
$12,388
$0
-----------$227,790
$34,550
$0
$9,674
$24,876
9.48%
TRUE
Copyright Palo Alto Software, Inc. 2002 All rights reserved. www.paloalto.com Not for reproduction, publication, or distribution.
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Cash
$6,000
$5,000
$4,000
$3,000
Pr
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$2,000
$1,000
$0
($1,000)
Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
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Jul
Cash Balance
Copyright Palo Alto Software, Inc. 2002 All rights reserved. www.paloalto.com Not for reproduction, publication, or distribution.
Pg 9
1997
1998
1999
$172,800
$0
$172,800
$228,122
$0
$228,122
$262,340
$0
$262,340
$0
$0
$0
$0
$0
$0
$0
$0
$172,800
$0
$0
$0
$0
$0
$0
$0
$0
$228,122
$0
$0
$0
$0
$0
$0
$0
$0
$262,340
1997
1998
1999
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$0
$155,834
$155,834
$0
$201,325
$201,325
$0
$228,612
$228,612
$0
$0
$0
$0
$12,000
$0
$0
$0
$167,834
$0
$0
$0
$0
$12,000
$0
$0
$0
$213,325
$0
$0
$0
$0
$12,000
$0
$0
$0
$240,612
$4,966
$4,966
$14,797
$19,763
$21,728
$41,491
Cash Received
Cash from Operations:
Cash Sales
Cash from Receivables
Subtotal Cash from Operations
Additional Cash Received
Non Operating (Other) Income
Sales Tax, VAT, HST/GST Received
New Current Borrowing
New Other Liabilities (interest-free)
New Long-term Liabilities
Sales of Other Current Assets
Sales of Long-term Assets
New Investment Received
Subtotal Cash Received
Expenditures
Expenditures from Operations:
Cash Spending
Payment of Accounts Payable
Subtotal Spent on Operations
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1998
$19,763
$600
$20,363
1999
$41,491
$600
$42,091
$59,500
$8,146
$51,354
$56,920
$59,500
$16,292
$43,208
$63,571
$59,500
$24,438
$35,062
$77,153
1997
$5,512
$0
$0
$5,512
1998
$7,082
$0
$0
$7,082
1999
$7,788
$0
$0
$7,788
$49,917
$55,429
$37,917
$44,999
$25,917
$33,705
$0
$1,491
$17,081
$18,572
$63,571
$18,572
$0
$18,572
$24,876
$43,448
$77,153
$43,448
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Long-term Liabilities
Total Liabilities
1997
$4,966
$600
$5,566
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Assets
Current Assets
Cash
Other Current Assets
Total Current Assets
Long-term Assets
Long-term Assets
Accumulated Depreciation
Total Long-term Assets
Total Assets
Paid-in Capital
Retained Earnings
Earnings
Total Capital
Total Liabilities and Capital
Net Worth
$0
($1,817)
$3,308
$1,491
$56,920
$1,491
Business ratios for the years of this plan are shown below. Industry profile ratios based on
the Standard Industrial Classification (SIC) Index code 7231, Beauty Shops, are shown for
comparison.
Copyright Palo Alto Software, Inc. 2002 All rights reserved. www.paloalto.com Not for reproduction, publication, or distribution. Pg 11
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Table: Ratios
Ratio Analysis
1997
0.00%
1998
32.02%
1999
15.00%
Industry Profile
7.50%
0.00%
0.00%
1.05%
9.78%
90.22%
100.00%
0.00%
0.00%
0.94%
32.03%
67.97%
100.00%
0.00%
0.00%
0.78%
54.56%
45.44%
100.00%
11.60%
4.70%
36.10%
52.40%
47.60%
100.00%
0.00%
87.70%
87.70%
12.30%
0.00%
59.65%
59.65%
40.35%
0.00%
33.59%
33.59%
66.41%
31.90%
26.80%
58.70%
41.30%
100.00%
100.00%
98.09%
2.08%
2.66%
100.00%
100.00%
92.51%
1.67%
10.40%
100.00%
100.00%
90.52%
1.60%
13.17%
100.00%
0.00%
73.40%
2.50%
3.20%
1.01
1.01
97.38%
308.18%
8.07%
2.88
2.88
70.79%
127.74%
37.32%
5.40
5.40
43.69%
79.52%
44.78%
1.79
1.34
58.70%
5.20%
12.50%
1996
$0
1997
$0
1998
$0
Industry
$105,908
68.50%
1997
1.91%
221.89%
1998
7.49%
91.97%
1999
9.48%
57.25%
Activity Ratios
Accounts Receivable Turnover
Collection Days
Inventory Turnover
Accounts Payable Turnover
Payment Days
Total Asset Turnover
0.00
0
0.00
29.27
11
3.04
0.00
0
0.00
28.65
136
3.59
0.00
0
0.00
29.45
142
3.40
n.a
n.a
n.a
n.a
Debt Ratios
Debt to Net Worth
Current Liab. to Liab.
37.18
0.10
2.42
0.16
0.78
0.23
n.a
n.a
Liquidity Ratios
Net Working Capital
Interest Coverage
$54
0.00
$13,281
0.00
$34,303
0.00
n.a
n.a
0.33
10%
1.01
115.92
0.00
0.28
11%
2.88
12.28
0.00
0.29
10%
5.40
6.04
0.00
n.a
n.a
n.a
n.a
n.a
Sales Growth
Percent of Total Assets
Accounts Receivable
Inventory
Other Current Assets
Total Current Assets
Long-term Assets
Total Assets
Percent of Sales
Sales
Gross Margin
Selling, General & Administrative Expenses
Advertising Expenses
Profit Before Interest and Taxes
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Main Ratios
Current
Quick
Total Debt to Total Assets
Pre-tax Return on Net Worth
Pre-tax Return on Assets
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Current Liabilities
Long-term Liabilities
Total Liabilities
Net Worth
Additional Ratios
Assets to Sales
Current Debt/Total Assets
Acid Test
Sales/Net Worth
Dividend Payout
n.a
n.a
n.a
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Sep
$3,600
$3,600
$1,200
$1,700
$2,500
$12,600
Oct
$3,600
$3,600
$1,200
$1,700
$2,500
$12,600
Nov
$4,400
$4,400
$1,500
$2,000
$3,000
$15,300
Jul
$0
$0
$0
$0
$0
$0
Aug
$0
$0
$0
$0
$0
$0
Sep
$0
$0
$0
$0
$0
$0
Oct
$0
$0
$0
$0
$0
$0
Nov
$0
$0
$0
$0
$0
$0
Jan
$4,400
$4,400
$1,500
$2,000
$3,000
$15,300
Feb
$4,400
$4,400
$1,500
$2,000
$3,000
$15,300
Mar
$4,400
$4,400
$1,500
$2,000
$3,000
$15,300
Apr
$4,400
$4,400
$1,500
$2,000
$3,000
$15,300
May
$4,400
$4,400
$1,500
$2,000
$3,000
$15,300
Jun
$4,400
$4,400
$1,500
$2,000
$3,000
$15,300
Jan
$0
$0
$0
$0
$0
$0
Feb
$0
$0
$0
$0
$0
$0
Mar
$0
$0
$0
$0
$0
$0
Apr
$0
$0
$0
$0
$0
$0
May
$0
$0
$0
$0
$0
$0
Jun
$0
$0
$0
$0
$0
$0
Dec
$0
$0
$0
$0
$0
$0
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Dec
$4,400
$4,400
$1,500
$2,000
$3,000
$15,300
Sa
Jul
$3,600
$3,600
$1,200
$1,700
$2,500
$12,600
Sales Forecast
Sales
Owner
Stylist #1
Barber #1
Stylist #2
Other
Total Sales
Copyright Palo Alto Software, Inc. 2002 All rights reserved. www.paloalto.com Not for reproduction, publication, or distribution.
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Oct
$1,200
$0
$4,700
0
$5,900
Nov
$1,200
$1,000
$5,700
0
$7,900
Dec
$1,200
$1,000
$5,700
0
$7,900
Jan
$1,200
$1,000
$5,700
0
$7,900
Feb
$1,200
$1,000
$5,700
0
$7,900
Mar
$1,200
$1,000
$5,700
0
$7,900
Apr
$1,200
$1,000
$5,700
0
$7,900
May
$1,200
$1,000
$5,700
0
$7,900
Jun
$1,200
$1,000
$5,700
0
$7,900
us
in
es
sP
la
Pr
Aug
$1,200
$0
$4,700
0
$5,900
Sa
Jul
$1,200
$0
$4,700
0
$5,900
Receptionist
Shampoo Tech.
Other
Total People
Total Payroll
Copyright Palo Alto Software, Inc. 2002 All rights reserved. www.paloalto.com Not for reproduction, publication, or distribution.
Pg 2
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Sep
3
9.00%
0.00%
28.00%
0.00%
Oct
4
9.00%
0.00%
28.00%
0.00%
Nov
5
9.00%
0.00%
28.00%
0.00%
Dec
6
9.00%
0.00%
28.00%
0.00%
Jan
7
9.00%
0.00%
28.00%
0.00%
Feb
8
9.00%
0.00%
28.00%
0.00%
Mar
9
9.00%
0.00%
28.00%
0.00%
Apr
10
9.00%
0.00%
28.00%
0.00%
May
11
9.00%
0.00%
28.00%
0.00%
Jun
12
9.00%
0.00%
28.00%
0.00%
$5,900
$11,490
$5,900
$11,620
$5,900
$11,764
$5,900
$11,908
$7,900
$14,248
$7,900
$14,248
$7,900
$14,248
$7,900
$14,248
$7,900
$14,392
$7,900
$14,392
$7,900
$14,392
$7,900
$14,392
Sa
Jul
1
9.00%
0.00%
28.00%
0.00%
us
in
es
sP
la
Pr
Plan Month
Current Interest Rate
Long-term Interest Rate
Tax Rate
Other
Calculated Totals
Payroll Expense
New Accounts Payable
Copyright Palo Alto Software, Inc. 2002 All rights reserved. www.paloalto.com Not for reproduction, publication, or distribution.
Pg 3
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10%
Oct
$12,600
$0
$0
$0
-----------$0
$12,600
100.00%
Nov
$15,300
$0
$0
$0
-----------$0
$15,300
100.00%
Dec
$15,300
$0
$0
$0
-----------$0
$15,300
100.00%
$5,900
$2,470
$633
$0
$350
$100
$1,895
$0
$590
$0
-----------$11,938
$662
$0
$185
$477
3.78%
$5,900
$2,670
$683
$0
$350
$100
$1,895
$0
$590
$0
-----------$12,188
$412
$0
$115
$297
2.35%
$5,900
$2,870
$683
$0
$350
$100
$1,895
$0
$590
$0
-----------$12,388
$212
$0
$59
$153
1.21%
$5,900
$3,070
$683
$0
$350
$100
$1,895
$0
$590
$0
-----------$12,588
$12
$0
$3
$9
0.07%
$7,900
$3,070
$683
$0
$350
$100
$1,895
$0
$790
$0
-----------$14,788
$512
$0
$143
$369
2.41%
$7,900
$3,070
$683
$0
$350
$100
$1,895
$0
$790
$0
-----------$14,788
$512
$0
$143
$369
2.41%
Jan
$15,300
$0
$0
$0
-----------$0
$15,300
100.00%
Feb
$15,300
$0
$0
$0
-----------$0
$15,300
100.00%
Mar
$15,300
$0
$0
$0
-----------$0
$15,300
100.00%
Apr
$15,300
$0
$0
$0
-----------$0
$15,300
100.00%
May
$15,300
$0
$0
$0
-----------$0
$15,300
100.00%
Jun
$15,300
$0
$0
$0
-----------$0
$15,300
100.00%
$7,900
$3,070
$683
$0
$350
$100
$1,895
$0
$790
$0
-----------$14,788
$512
$0
$143
$369
2.41%
$7,900
$3,070
$683
$0
$350
$100
$1,895
$0
$790
$0
-----------$14,788
$512
$0
$143
$369
2.41%
$7,900
$3,270
$683
$0
$350
$100
$1,895
$0
$790
$0
-----------$14,988
$312
$0
$87
$225
1.47%
$7,900
$3,270
$683
$0
$350
$100
$1,895
$0
$790
$0
-----------$14,988
$312
$0
$87
$225
1.47%
$7,900
$3,270
$683
$0
$350
$100
$1,895
$0
$790
$0
-----------$14,988
$312
$0
$87
$225
1.47%
$7,900
$3,270
$683
$0
$350
$100
$1,895
$0
$790
$0
-----------$14,988
$312
$0
$87
$225
1.47%
Sa
Sep
$12,600
$0
$0
$0
-----------$0
$12,600
100.00%
us
in
es
sP
la
Aug
$12,600
$0
$0
$0
-----------$0
$12,600
100.00%
Pr
Jul
$12,600
$0
$0
$0
-----------$0
$12,600
100.00%
Sales
Direct Cost of Sales
Production Payroll
Other
Copyright Palo Alto Software, Inc. 2002 All rights reserved. www.paloalto.com Not for reproduction, publication, or distribution.
Pg 4
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0.00%
Sep
Oct
Nov
Dec
Jan
Feb
Mar
Apr
May
Jun
$12,600
$0
$12,600
$12,600
$0
$12,600
$12,600
$0
$12,600
$12,600
$0
$12,600
$15,300
$0
$15,300
$15,300
$0
$15,300
$15,300
$0
$15,300
$15,300
$0
$15,300
$15,300
$0
$15,300
$15,300
$0
$15,300
$15,300
$0
$15,300
$15,300
$0
$15,300
$0
$0
$0
$0
$0
$0
$0
$0
$12,600
$0
$0
$0
$0
$0
$0
$0
$0
$12,600
$0
$0
$0
$0
$0
$0
$0
$0
$12,600
$0
$0
$0
$0
$0
$0
$0
$0
$12,600
$0
$0
$0
$0
$0
$0
$0
$0
$15,300
$0
$0
$0
$0
$0
$0
$0
$0
$15,300
$0
$0
$0
$0
$0
$0
$0
$0
$15,300
$0
$0
$0
$0
$0
$0
$0
$0
$15,300
$0
$0
$0
$0
$0
$0
$0
$0
$15,300
$0
$0
$0
$0
$0
$0
$0
$0
$15,300
$0
$0
$0
$0
$0
$0
$0
$0
$15,300
$0
$0
$0
$0
$0
$0
$0
$0
$15,300
Jul
Aug
Sep
$0
$6,657
$6,657
$0
$11,495
$11,495
$0
$11,625
$11,625
$0
$0
$0
$0
$1,000
$0
$0
$0
$7,657
$0
$0
$0
$0
$1,000
$0
$0
$0
$12,495
$0
$0
$0
$0
$1,000
$0
$0
$0
$12,625
Dec
Jan
Feb
Mar
Apr
May
Jun
$0
$11,769
$11,769
$0
$14,113
$14,113
$0
$14,248
$14,248
$0
$14,248
$14,248
$0
$14,248
$14,248
$0
$14,253
$14,253
$0
$14,392
$14,392
$0
$14,392
$14,392
$0
$14,392
$14,392
$0
$0
$0
$0
$1,000
$0
$0
$0
$12,769
$0
$0
$0
$0
$1,000
$0
$0
$0
$15,113
$0
$0
$0
$0
$1,000
$0
$0
$0
$15,248
$0
$0
$0
$0
$1,000
$0
$0
$0
$15,248
$0
$0
$0
$0
$1,000
$0
$0
$0
$15,248
$0
$0
$0
$0
$1,000
$0
$0
$0
$15,253
$0
$0
$0
$0
$1,000
$0
$0
$0
$15,392
$0
$0
$0
$0
$1,000
$0
$0
$0
$15,392
$0
$0
$0
$0
$1,000
$0
$0
$0
$15,392
($169)
$4,854
$187
$5,041
$52
$5,093
$52
$5,145
$52
$5,196
$47
$5,243
($92)
$5,151
($92)
$5,058
($92)
$4,966
la
sP
$4,943
$4,943
Nov
$105
$5,049
($25)
$5,023
us
in
es
Oct
Expenditures
Expenditures from Operations:
Cash Spending
Payment of Accounts Payable
Subtotal Spent on Operations
Sa
Aug
Cash Received
Cash from Operations:
Cash Sales
Cash from Receivables
Subtotal Cash from Operations
Jul
Pr
Copyright Palo Alto Software, Inc. 2002 All rights reserved. www.paloalto.com Not for reproduction, publication, or distribution.
Pg 5
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pl
Aug
$5,049
$600
$5,649
Sep
$5,023
$600
$5,623
Oct
$4,854
$600
$5,454
Nov
$5,041
$600
$5,641
$59,500
$0
$59,500
$60,100
$59,500
$633
$58,867
$64,410
$59,500
$1,316
$58,184
$63,833
$59,500
$1,999
$57,501
$63,124
$59,500
$2,682
$56,818
$62,272
$59,500
$3,365
$56,135
$61,776
$0
$0
$0
$0
Jul
$4,834
$0
$0
$4,834
Aug
$4,959
$0
$0
$4,959
Sep
$5,099
$0
$0
$5,099
Oct
$5,238
$0
$0
$5,238
Long-term Liabilities
Total Liabilities
$61,917
$61,917
$60,917
$65,751
$59,917
$64,876
$58,917
$64,016
Paid-in Capital
Retained Earnings
Earnings
Total Capital
Total Liabilities and Capital
Net Worth
$0
($1,817)
$0
($1,817)
$60,100
($1,817)
$0
($1,817)
$477
($1,340)
$64,410
($1,340)
$0
($1,817)
$773
($1,044)
$63,833
($1,044)
$0
($1,817)
$926
($891)
$63,124
($891)
Jan
$5,145
$600
$5,745
Feb
$5,196
$600
$5,796
Mar
$5,243
$600
$5,843
Apr
$5,151
$600
$5,751
May
$5,058
$600
$5,658
Jun
$4,966
$600
$5,566
$59,500
$4,048
$55,452
$61,145
$59,500
$4,731
$54,769
$60,514
$59,500
$5,414
$54,086
$59,882
$59,500
$6,097
$53,403
$59,246
$59,500
$6,780
$52,720
$58,471
$59,500
$7,463
$52,037
$57,695
$59,500
$8,146
$51,354
$56,920
Dec
$5,373
$0
$0
$5,373
Jan
$5,373
$0
$0
$5,373
Feb
$5,373
$0
$0
$5,373
Mar
$5,512
$0
$0
$5,512
Apr
$5,512
$0
$0
$5,512
May
$5,512
$0
$0
$5,512
Jun
$5,512
$0
$0
$5,512
$57,917
$63,155
$56,917
$62,290
$55,917
$61,290
$54,917
$60,290
$53,917
$59,290
$52,917
$58,429
$51,917
$57,429
$50,917
$56,429
$49,917
$55,429
$0
($1,817)
$935
($882)
$62,272
($882)
$0
($1,817)
$1,303
($514)
$61,776
($514)
$0
($1,817)
$1,672
($145)
$61,145
($145)
$0
($1,817)
$2,040
$223
$60,514
$223
$0
($1,817)
$2,409
$592
$59,882
$592
$0
($1,817)
$2,634
$817
$59,246
$817
$0
($1,817)
$2,858
$1,041
$58,471
$1,041
$0
($1,817)
$3,083
$1,266
$57,695
$1,266
$0
($1,817)
$3,308
$1,491
$56,920
$1,491
Pr
Nov
$5,373
$0
$0
$5,373
us
in
es
sP
la
Accounts Payable
Current Borrowing
Other Current Liabilities
Subtotal Current Liabilities
Dec
$5,093
$600
$5,693
Starting Balances
$0
$600
$600
Sa
Assets
Current Assets
Cash
Other Current Assets
Total Current Assets
Long-term Assets
Long-term Assets
Accumulated Depreciation
Total Long-term Assets
Total Assets
Copyright Palo Alto Software, Inc. 2002 All rights reserved. www.paloalto.com Not for reproduction, publication, or distribution.
Pg 6