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Income Statement
Oct 9 - Dec 11
Revenue
Cost of Goods Sold
Gross Profit
Expenses
Depreciation Expense (Booth)
Deprecaition Expense (Signage)
Marketing Expense
R&D Expense
Sales Tax
Supplies
Total Expenses
Operating Income (EBIT)
Interest Expense
Income Tax
Net Income
Profit Margin %
Growth Rate
*Spud Nation Formatted 12/10/15
Look Good Feel Good
Balance Sheet
10/9/15 - 12/11/15
Assets:
Current Assets:
Cash
Inventory:
Ties
Bow ties
Knit Ties
Socks
Scarves
Tie Bars
Watches
Total Inventory:
Total Current Assets
Equipment (Booth)
Depreciation
Equipment & Depreciation
Total Assets
Liabilities & Equity
Liabilities:
Week 1
Week 2
Week 3
$
381.00 $ 1,079.93 $
684.73
$
183.00 $
320.80 $
168.86
$
198.00 $
759.13 $
515.87
$
$
47.63
35.48
$
$
47.63
35.48
$
$
47.63
35.48
$
$
$
$
$
$
$
$
8.88
22.86
70.39
185.24
12.76
17.00
3.83
(8.07)
-2%
$
$
$
$
$
$
$
64.80
26.94
174.85
584.28
17.00
175.29
392.00
36%
183%
$
$
$
$
$
$
$
41.08
62.78
186.97
328.90
17.00
98.67
213.23
31%
-37%
Week 1
Week 2
Week 3
611.94
$ 1,007.90
$ 1,283.53
375.00
141.00
111.00
193.20
$
$
16.00
133.62
$
$
8.00
115.92
33.00
$
568.20 $
290.62
$ 1,180.14 $ 1,589.14
$
428.68 $
428.68
$
(83.11) $
(83.11)
$
511.79 $
511.79
$ 1,691.93 $ 2,100.93
$
267.92
$ 1,819.37
$
428.68
$
(83.11)
$
511.79
$ 2,331.16
Loan Payable
Interest Payable
Total Liabilities
Equity:
Retained Earnings
Total Equity
Total Liabilities & Equity
$ 1,700.00
$ 1,700.00
$
17.00
$ 1,717.00
$ 1,700.00
$
34.00
$ 1,734.00
$
(8.07) $
383.93
$
(8.07) $
383.93
$ 1,691.93 $ 2,100.93
$
597.16
$
597.16
$ 2,331.16
$ 1,700.00
Week 4
Week 5
Week 6
Week 7
Week 8
Total
$
701.78 $
629.50 $ 1,075.65 $
547.00 $ 1,293.15 $ 6,392.74
$
217.15 $
303.14 $
315.42 $
168.33 $
474.52 $ 2,151.22
$
484.63 $
326.36 $
760.23 $
378.67 $
818.63 $ 4,241.52
$
$
$
$
$
$
$
$
$
$
$
47.63
35.48
31.17
28.56
42.11
78.49
263.44
221.19
17.00
66.36
137.84
20%
2%
$
$
$
$
$
$
$
$
$
$
$
47.63
35.48
183.16
24.18
37.77
83.80
412.02
(85.66)
17.00
(25.70)
(76.96)
-12%
-10%
$
$
$
$
$
$
$
$
$
$
$
Week 4
Week 5
781.80
$ 1,133.04 $
$
$
$
$
$
$
294.00
24.00
100.00
145.20
22.00
11.00
$
$
$
$
$
$
126.00
33.00
36.00
129.60
55.00
11.00
$
596.20 $
390.60
$ 1,974.20 $ 1,914.24
$
428.68 $
428.68
$
(83.11) $
(83.11)
$
511.79 $
511.79
$ 2,485.99 $ 2,426.03
47.63
35.48
177.67
14.00
64.54
160.66
499.98
260.25
17.00
78.08
165.18
15%
71%
Week 6
$
$
$
$
$
$
$
$
47.63
35.48
$
$
$
$
$
$
$
$
123.04
32.82
8.89
247.86
130.81
17.00
39.24
74.57
14%
-49%
$
$
$
$
$
$
$
$
$
$
$
47.63
35.48
54.19
29.18
77.59
13.53
257.60
561.03
17.00
168.31
375.72
29%
136%
Week 7
Week 8
654.42
288.38
195.71
195.00
45.00
60.00
300.00
55.00
66.00
$
$
$
$
$
$
360.00
30.00
36.00
424.80
49.50
49.50
$
$
$
$
$
$
720.00
18.00
28.00
366.00
38.50
22.00
$
721.00 $
949.80
$ 2,096.42 $ 2,187.98
$
428.68 $
428.68
$
(83.11) $
(83.11)
$
511.79 $
511.79
$ 2,608.21 $ 2,699.77
$ 1,192.50
$ 2,580.71
$
428.68
$
(83.11)
$
511.79
$ 3,092.50
$
$
$
$
$
$
$
$
$
$
$
381.04
283.84
446.19
227.84
383.56
505.48
2,227.95
2,013.57
136.00
604.07
1,273.50
20%
239%
3,253.90
$ 1,700.00
$
51.00
$ 1,751.00
$ 1,700.00 $ 1,700.00
$
68.00 $
85.00
$ 1,768.00 $ 1,785.00
$ 1,700.00
$
102.00
$ 1,802.00
$ 1,700.00
$
119.00
$ 1,819.00
$
734.99
$
734.99
$ 2,485.99
$
658.03 $
823.21
$
658.03 $
823.21
$ 2,426.03 $ 2,608.21
$
897.77
$
897.77
$ 2,699.77
$ 1,273.50
$ 1,273.50
$ 3,092.50
$ 3,545.30
$ 42,543.60
190.40
266.88
$
$
68.00
816.00
3,202.56
Income Statement
Week 0
Revenue:
Tie
Knit Tie
Socks
Premium Socks
Total Revenue
COGS
Tie
Knit Tie
Socks
Premium Socks
Total COGS
Gross Profit
Expenses:
Marketing Exp
R&D Exp
Depreciation Exp
Misc Exp
Total Exp
EBIT
Interest Exp
Income Tax
Total Interest &Tax
Net Income
Profit Margin %
Growth Rate
Week 1
$
$
$
$
0 $
316.98
240.57
70.75
169.81
798.11
Week 2
$
$
$
$
$
$
78.68 $
$
69.36 $
$
27.50 $
$
45.00 $
0 $ 220.54 $
0 $ 577.57 $
28%
0 $ 250.00 $
0 $
80.00
0 $
17.00
0 $
40.00
0 $ 387.00 $
0 $ 190.57 $
0 $
3.81 $
0 $
57.17 $
0 $
60.98 $
0 $ 129.59 $
16%
Week 3
342.34
259.81
76.42
183.40
861.96
$
$
$
$
$
369.73
280.60
82.53
198.07
930.92
84.97
74.91
29.70
48.60
238.18
623.78
28%
200.00
###
###
###
337.00
286.78
5.74
86.03
91.77
195.01
23%
8%
$
91.77
$
80.90
$
32.08
$
52.49
$ 257.24
$ 673.68
28%
$ 100.00
$
80.00
$
17.00
$
40.00
$ 237.00
$ 436.68
$
8.73
$ 131.00
$ 139.74
$ 296.94
32%
8%
Week 4
$
399.30
$
303.04
$
89.13
$
213.91
$ 1,005.39
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
99.11
87.37
34.64
56.69
277.82
727.58
28%
100.00
80.00
17.00
40.00
237.00
490.58
9.81
147.17
156.98
333.59
33%
8%
Income Statement
Week 5
Week 6
Week 7-thankWeek 8
$
431.25
$
327.29
$
96.26
$
231.03
$ 1,085.82
$
465.75
$
353.47
$
103.96
$
249.51
$ 1,172.69
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
70.25
$
57.12
$
27.50
$
51.00
$
205.87
$ 1,060.64
28%
$
100.00
$
20.00
$
17.00
$
40.00
$
177.00
$
883.64
$
17.67
$
265.09
$
282.76
$
600.87
81%
-37%
$
$
$
$
$
$
$
$
$
$
107.04
94.36
37.41
61.22
300.04
785.78
28%
100.00
80.00
17.00
40.00
237.00
548.78
10.98
164.63
175.61
373.17
34%
8%
$
$
$
$
$
$
$
$
$
$
115.61
101.91
40.41
66.12
324.05
848.64
28%
100.00
80.00
17.00
40.00
237.00
611.64
12.23
183.49
195.73
415.92
35%
8%
283.02
198.11
70.75
192.45
744.34
Week 9
Total
$
503.01
$
381.75
$
112.28
$
269.47
$ 1,266.51
$
543.25
$
412.29
$
121.26
$
291.03
$ 1,367.83
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
907.14
$
794.88
$
320.01
$
529.65
$ 2,551.67
$ 6,681.90
$
$
$
$
$
$
$
$
$
$
124.86
110.07
43.64
71.41
349.97
916.54
28%
100.00
20.00
17.00
40.00
177.00
739.54
14.79
221.86
236.65
502.88
40%
70%
$
$
$
$
$
$
$
$
$
$
134.84
118.87
47.13
77.12
377.97
989.86
28%
100.00
20.00
17.00
40.00
177.00
812.86
16.26
243.86
260.11
552.74
40%
8%
$
$
$
$
$
$
$
$
$
$
3,654.63
2,756.92
823.35
1,998.67
9,233.57
1,150.00
540.00
153.00
360.00
2,203.00
4,478.90
100.02
1,500.32
1,600.34
2,878.56
31%
71%
7,865.75
5,692.04
3,666.04
2,325.82
30%
59%
Variance Analysis
Revenue
Gross Profit
Operating Income (EBIT)
Profit Margin %
Growth Rate
Week 1
Week 2
Week 3
Week 4
Week 5
$ (417.11) $ 217.97 $ (246.19) $ (303.61) $ (456.32)
$ (379.57) $ 135.35 $ (157.81) $ (242.95) $ (459.42)
$ (177.81) $ 297.51 $ (107.79) $ (269.38) $ (634.44)
-18%
14%
-1%
-14%
-47%
175%
-45%
-6%
-18%
Week 6
Week 7
Week 8
Total
$ (97.04) $ (197.34) $
26.64 $ (1,473.01)
$ (88.41) $ (681.97) $ (97.91) $ (1,450.52)
$ (351.39) $ (752.83) $ (178.51) $ (1,652.48)
-20%
-67%
-11%
-10%
63%
-13%
66%
181%
Variables
Growth Rate
Gross Margin
Annual Interest Rate
Income Tax Rate
Sales Tax%
4%
36%
10%
30%
6%
Income Statement
2016
Revenue
Cost of Goods Sold
Gross Profit
Expenses
Depreciation Expense (Booth)
Marketing Expense
R&D Expense
Sales Tax
Supplies
Total Expenses
Operating Income (EBIT)
Interest Expense
Income Tax
Net Income
January
February
March
$3,687
$3,835
$1,327
$1,380
$2,360
$2,454
$7
$350
$150
$221
$267
$995
$1,365
$23
$409
$932
$7
$400
$150
$230
$267
$1,054
$1,400
$21
$420
$959
$3,988
$1,436
$2,552
$7
$450
$200
$239
$267
$1,163
$1,389
$21
$417
$951
January
February
March
$
$
$
$
$
$
$
10
3,254
3,264
429
(7)
436
3,700
$
$
$
$
$
$
$
617
3,384
4,001
429
(7)
436
4,437
$
$
$
$
$
$
$
1,454
3,519
4,973
429
(7)
436
5,409
2,745
2,500
2,500
Interest Payable
Total Liabilities
Equity:
Retained Earnings
Total Equity
Total Liabilities & Equity
$
$
23
2,768
$
$
46
2,546
$
$
67
2,567
$
$
$
932
932
3,700
$
$
$
1,891
1,891
4,437
$
$
$
2,843
2,843
5,410
April
May
$4,147
$1,493
$2,654
$4,313
$1,553
$2,761
$4,486
$1,615
$2,871
$4,665
$1,680
$2,986
September
$4,852
$5,046
$1,747
$1,817
$3,105
$3,229
$7
$450
$200
$249
$267
$1,173
$1,482
$21
$444
$1,016
$17
$450
$200
$259
$267
$1,192
$1,568
$21
$470
$1,077
$17
$450
$200
$269
$267
$1,203
$1,668
$21
$500
$1,147
$17
$450
$200
$280
$267
$1,213
$1,772
$21
$532
$1,220
$17
$450
$200
$291
$267
$1,225
$1,881
$21
$564
$1,296
April
June
May
July
June
$
$
$
$
$
$
$
2,351
3,660
6,011
429
(7)
436
6,447
$
$
$
$
$
$
$
2,721
3,807
6,528
1,000
(17)
1,016
7,544
$
$
$
$
$
$
$
2,500
2,500 $
August
July
$17
$450
$200
$303
$267
$1,236
$1,993
$21
$598
$1,374
August
September
3,737
3,959
7,696
1,000
(17)
1,016
8,712
$
$
$
$
$
$
$
4,819
4,117
8,936
1,000
(17)
1,016
9,953
$
$
$
$
$
$
$
5,971
4,282
10,253
1,000
(17)
1,016
11,269
$
$
$
$
$
$
$
7,195
4,453
11,648
1,000
(17)
1,016
12,665
2,500
2,500
2,500
2,500
$
$
87
2,587
$
$
108 $
2,608 $
129
2,629
$
$
150
2,650
$
$
171
2,671
$
$
192
2,692
$
$
$
3,859
3,859
6,447
$
$
$
4,936 $
4,936 $
7,544 $
6,083
6,083
8,712
$
$
$
7,303
7,303
9,953
$
$
$
8,599
8,599
11,269
$
$
$
9,973
9,973
12,664
October
November
December
Total
$5,248
$5,458
$5,676
$55,402
$1,889
$1,965
$2,043
$19,945
$3,359
$3,493
$3,633
$35,457
$17
$450
$200
$315
$267
$1,248
$2,110
$21
$633
$1,456
$17
$450
$200
$327
$267
$1,261
$2,232
$21
$670
$1,542
$17
$450
$200
$341
$267
$1,274
$2,359
$21
$708
$1,630
October
November
December
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
8,494
4,631
13,125
1,000
(17)
1,016
14,142
2,500 $
9,871
4,817
14,688
1,000
(17)
1,016
15,704
2,500
11,330
5,009
16,339
1,000
(17)
1,016
17,356
###
$162
$5,250
$2,300
$3,324
$3,203
$14,239
$21,219
$252
$6,366
$14,601
$
$
212 $
2,712 $
233 $
2,733 $
254
2,754
$
$
$
11,429 $
11,429 $
14,142 $
12,971 $
12,971 $
15,704 $
14,601
14,601
17,355
Assumptions
Interest Rate/WACC
Income Tax Rate
Sales Tax %
Useul Life in Years
Annual Growth Rate
Year
Total Revenue
Total COGS
Gross Profits
Expenses:
Depreciation Expense
Marketing Expense
R&D Expense
Sales Tax
Supplies
Total Expenses
Operating Income (EBIT)
Interest Expense
Income Tax
Net Income
Assets:
Current Assets:
Cash
Inventory:
Total Current Assets
Equipment (Booth)
Depreciation
Equipment & Depreciation
Total Assets
Liabilities & Equity
Liabilities:
Loan Payable
Interest Payable
Total Liabilities
Equity:
Retained Earnings
Total Equity
Total Liabilities & Equity
10%
30%
6%
5
5%
$
36% $
64% $
0
55,402
19,945
35,457
$
$
$
1
58,172
20,942
37,230
$
9% $
4% $
$
6% $
$
$
$
$
$
162
5,250
2,300
3,324
3,203
14,239
21,219
252
6,366
14,601
$
$
$
$
$
$
$
$
$
$
200
5,513
2,415
3,490
3,363
14,981
22,250
271
6,675
15,304
$
$
$
$
$
$
$
4,821
11,330
16,151
1,000
(200)
1,200
17,351
$
$
$
$
$
$
$
19,579
11,897
31,476
1,000
(200)
1,200
32,676
$
$
$
2,500
250
2,750
$
$
$
2,500
271
2,771
$
$
$
14,601
14,601
17,351
$
$
$
29,905
29,905
32,676
DFN
Year
Operating Income (EBIT)
Plus: Depreciation
Less: Change in Working Captial
Less: Capital Expenditures
Cash flow
Net Present Value
$
$
$
-1000 $
(1,000) $
$89,907
0
1
22,250
200
(546)
0
21,904
$
$
$
2
61,081
21,989
39,092
$
$
$
$
$
$
$
$
$
$
200
5,788
2,536
3,665
3,531
15,720
23,372
292
7,012
16,069
$
$
$
3
64,135
23,088
41,046
$
$
$
$
$
$
$
$
$
$
200
6,078
2,663
3,848
3,707
16,496
24,551
313
7,365
16,873
$
$
$
4
67,341
24,243
43,098
$
$
$
5
70,708
25,455
45,253
$
$
$
$
$
$
$
$
$
$
200
6,381
2,796
4,040
3,893
17,310
25,788
333
7,736
17,718
$
$
$
$
$
$
$
$
$
$
200
6,700
2,935
4,242
4,087
18,166
27,088
354
8,126
18,607
$
$
$
$
$
$
$
35,074
12,491
47,565
1,000
(200)
1,200
48,765
$
$
$
$
$
$
$
51,343
13,116
64,459
1,000
(200)
1,200
65,659
$
$
$
$
$
$
$
68,426
13,772
82,198
1,000
(200)
1,200
83,398
$
$
$
$
$
$
$
86,366
14,460
100,826
1,000
(200)
1,200
102,026
$
$
$
2,500
292
2,792
$
$
$
2,500
313
2,813
$
$
$
2,500
333
2,833
$
$
$
2,500
354
2,854
$
$
$
45,974
45,974
48,765
$
$
$
62,846
62,846
65,659
$
$
$
80,565
80,565
83,398
$
$
$
99,172
99,172
102,026
$
$
$
$
$
(0) $
2
23,372
200
(574)
22,998
$
$
$
$
$
0
3
24,551
200
(604)
24,147
$
$
$
$
$
0 $
4
25,788
200
(635)
25,353
$
$
$
$
$
(0)
5
27,088
200
(668)
26,620