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Model inputs and investor scenario

Enter data in white cells only.


Italicized numbers in gray cells are calculations that should not be overwritten.
Non-italicized numbers in gray cells are calculations that can be overwritten.

General notes and assumptions


[Document key financial planning assumptions here.]

Year 1 model inputs


Use this area to capture key components of the Profit and Loss Statement and the Balance Sheet for the first year only.

1. Year-one revenue expectancy


Producto Beta Producto Gama <Product 3> <Product 4>
Number of units sold annually 12,000 24,000
Average sales price per unit € 100.00 € 110.00 € 1,236.95 €-
Annual revenue per product € 1,200,000.00 € 2,640,000.00 €- €-

Total year 1 revenue € 3,840,000.00

2. Year 1 cost of goods sold


Producto Beta Producto Gama <Product 3> <Product 4>
Expected gross margin per product 40.00% 70.00% 70.00% 0.00%
Annual cost of goods sold per product € 319,704.00 €- €- €-

Total year 1 cost of goods sold € 319,704.00

3. Annual maintenance, repair, and overhaul


Factor (%) on capital equipment 5%

4. Number of years for straight-line depreciation 5

5. Annual tax rate 30%

6. If long-term debt is being used to finance $589,930


operations, enter the total loan value.
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Profit and loss projections 19.03

Year-by-year profit and loss assumptions


Year 1 Year 2 Year 3 Year 4 Year 5
Annual cumulative price (revenue) increase - 2.00% 4.00% 6.00% 8.00%
Annual cumulative inflation (expense) increase - 2.00% 4.00% 6.00% 8.00%
Interest rate on ending cash balance 0.50% 0.50% 0.50% 0.50% 0.50%

Year 1 Year 2 Year 3 Year 4 Year 5


Revenue
Gross revenue L. 3,840,000 L. 3,916,800 L. 4,073,472 L. 4,317,880 L. 4,663,311
Cost of goods sold 319,704 326,098 339,142 359,491 388,250
Gross margin L. 3,520,296 L. 3,590,702 L. 3,734,330 L. 3,958,390 L. 4,275,061

Other revenue [source] L. 0 L. 0 L. 10,000 L. 0 L. 0


Interest income L. 1,000 L. 0 L. 0 L. 0 L. 0
Total revenue L. 3,521,296 L. 3,590,702 L. 3,744,330 L. 3,958,390 L. 4,275,061

Operating expenses
Sales and marketing L. 0.00 L. 0.00 L. 0.00 L. 0.00 L. 0.00
Payroll and payroll taxes L. 0.00 L. 0.00 L. 0.00 L. 0.00 L. 0.00
Depreciation L. 0.00 L. 0.00 L. 0.00 L. 0.00 L. 0.00
Insurance L. 0.00 L. 0.00 L. 0.00 L. 0.00 L. 0.00
Maintenance, repair, and overhaul L. 0.00 L. 0.00 L. 0.00 L. 0.00 L. 0.00
Utilities L. 0.00 L. 0.00 L. 0.00 L. 0.00 L. 0.00
Property taxes L. 0.00 L. 0.00 L. 0.00 L. 0.00 L. 0.00
Administrative fees L. 0.00 L. 0.00 L. 0.00 L. 0.00 L. 0.00
Other L. 0.00 L. 0.00 L. 0.00 L. 0.00 L. 0.00
Total operating expenses L. 0.00 L. 0.00 L. 0.00 L. 0.00 L. 0.00

Operating income L. 3,521,296 L. 3,590,702 L. 3,744,330 L. 3,958,390 L. 4,275,061

Interest expense on long-term debt 47,175 38,304 28,634 18,093 6,604

Operating income before other items L. 3,474,121 L. 3,552,398 L. 3,715,696 L. 3,940,297 L. 4,268,457

Loss (gain) on sale of assets 0 0 1,000 0 0


Other unusual expenses (income) 0 0 0 0 0

Earnings before taxes L. 3,474,121 L. 3,552,398 L. 3,716,696 L. 3,940,297 L. 4,268,457

Taxes on income 30% 1,042,236 1,065,720 1,115,009 1,182,089 1,280,537

Net income (loss) L. 2,431,885 L. 2,486,679 L. 2,601,687 L. 2,758,208 L. 2,987,920


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Balance sheet projections

Assets Initial balance Year 1 Year 2 Year 3 Year 4 Year 5


Cash and short-term investments L. 0 L. 2,333,312 L. 4,712,546 L. 7,196,119 L. 9,826,672 L. 12,675,448
Accounts receivable 0 0 0 0 0 0
Total inventory 0 0 0 0 0 0
Prepaid expenses 0 0 0 0 0 0
Deferred income tax 0 0 0 0 0 0
Other current assets 0 0 0 0 0 0
Total current assets L. 0 L. 2,333,312 L. 4,712,546 L. 7,196,119 L. 9,826,672 L. 12,675,448

Buildings L. 0 L. 0 L. 0 L. 0 L. 0 L. 0
Land 0 0 0 0 0 0
Capital improvements 0 0 0 0 0 0
Machinery and equipment 0 0 0 0 0 0
Less: Accumulated depreciation expense 0 0 0 0 0 0
Net property/equipment L. 0 L. 0 L. 0 L. 0 L. 0 L. 0

Goodwill $0 $0 $0 $0 $0 $0
Deferred income tax 0 0 0 0 0 0
Long-term investments 0 0 0 0 0 0
Deposits 0 0 0 0 0 0
Other long-term assets 0 0 0 0 0 0
Total assets L. 0 L. 2,333,312 L. 4,712,546 L. 7,196,119 L. 9,826,672 L. 12,675,448

Liabilities Initial balance Year 1 Year 2 Year 3 Year 4 Year 5


Accounts payable L. 0 L. 0 L. 0 L. 0 L. 0 L. 0
Accrued expenses 0 0 0 0 0 0
Notes payable/short-term debt 0 0 0 0 0 0
Capital leases 0 0 0 0 0 0
Other current liabilities 0 0 0 0 0 0
Total current liabilities L. 0 L. 0 L. 0 L. 0 L. 0 L. 0

Long-term debt from loan payment calculator L. 589,930 L. 491,357 L. 383,913 L. 266,798 L. 139,144 L. 0
Other long-term debt L. 0 L. 0 L. 0 L. 0 L. 0 L. 0
Total debt L. 589,930 L. 491,357 L. 383,913 L. 266,798 L. 139,144 L. 0

Other liabilities 0 0 0 0 0 0

Total liabilities L. 589,930 L. 491,357 L. 383,913 L. 266,798 L. 139,144 L. 0

Equity Initial balance Year 1 Year 2 Year 3 Year 4 Year 5


Owner's equity (common) L. 0 L. 0 L. 0 L. 0 L. 0 L. 0
Paid-in capital 0 0 0 0 0 0
Preferred equity 0 0 0 0 0 0
Retained earnings 0 2,431,885 4,918,563 7,520,251 10,278,459 13,266,378
Total equity L. 0 L. 2,431,885 L. 4,918,563 L. 7,520,251 L. 10,278,459 L. 13,266,378

Total liabilities and equity L. 589,930 L. 2,923,242 L. 5,302,476 L. 7,787,049 L. 10,417,602 L. 13,266,378
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Cash flow

Year 1 Year 2 Year 3 Year 4 Year 5 Total


Operating activities
Net income $2,431,885 $2,486,679 $2,601,687 $2,758,208 $2,987,920 $13,266,378
Depreciation 0 0 0 0 0 0
Accounts receivable 0 0 0 0 0 0
Inventories 0 0 0 0 0 0
Accounts payable 0 0 0 0 0 0
Amortization 0 0 0 0 0 0
Other liabilities 0 0 0 0 0 0
Other operating cash flow items 0 0 0 0 0 0
Total operating activities $2,431,885 $2,486,679 $2,601,687 $2,758,208 $2,987,920 $13,266,378

Investing activities
Capital expenditures $0 $0 $0 $0 $0 $0
Acquisition of business 0 0 0 0 0 0
Sale of fixed assets $0 $0 ($1,000) $0 $0 (1,000)
Other investing cash flow items 0 0 0 0 0 0
Total investing activities $0 $0 ($1,000) $0 $0 ($1,000)

Financing activities
Long-term debt/financing ($98,573) ($107,444) ($117,114) ($127,655) ($139,144) ($589,930)
Preferred stock 0 0 0 0 0 0
Total cash dividends paid 0 0 0 0 0 0
Common stock 0 0 0 0 0 0
Other financing cash flow items 0 0 0 0 0 0
Total financing activities ($98,573) ($107,444) ($117,114) ($127,655) ($139,144) ($589,930)

Cumulative cash flow $2,333,312 $2,379,234 $2,483,573 $2,630,553 $2,848,776 $12,675,448

Beginning cash balance $0 $2,333,312 $4,712,546 $7,196,119 $9,826,672


Ending cash balance $2,333,312 $4,712,546 $7,196,119 $9,826,672 $12,675,448
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Loan payment calculator

Annual interest rate 9.0% Note: This calculator can generate principal and
Monthly rate 0.72% interest payments for a period of up to 30 years
Loan amount L. 589,930 (360 months).
Term of loan (months) 60
Payment L. 12,145.67

Month Principal balance Principal payment Interest Payment


1 $589,930 ($7,894) ($4,252) ($12,146)
2 582,036 (7,951) (4,195) ($12,146)
3 574,085 (8,008) (4,138) ($12,146)
4 566,077 (8,066) (4,080) ($12,146)
5 558,012 (8,124) (4,022) ($12,146)
6 549,888 (8,182) (3,963) ($12,146)
7 541,705 (8,241) (3,904) ($12,146)
8 533,464 (8,301) (3,845) ($12,146)
9 525,163 (8,361) (3,785) ($12,146)
10 516,802 (8,421) (3,725) ($12,146)
11 508,381 (8,482) (3,664) ($12,146)
12 499,900 (8,543) (3,603) ($12,146)
13 491,357 (8,604) (3,541) ($12,146)
14 482,753 (8,666) (3,479) ($12,146)
15 474,087 (8,729) (3,417) ($12,146)
16 465,358 (8,792) (3,354) ($12,146)
17 456,566 (8,855) (3,291) ($12,146)
18 447,711 (8,919) (3,227) ($12,146)
19 438,792 (8,983) (3,163) ($12,146)
20 429,809 (9,048) (3,098) ($12,146)
21 420,761 (9,113) (3,033) ($12,146)
22 411,648 (9,179) (2,967) ($12,146)
23 402,469 (9,245) (2,901) ($12,146)
24 393,224 (9,312) (2,834) ($12,146)
25 383,913 (9,379) (2,767) ($12,146)
26 374,534 (9,446) (2,699) ($12,146)
27 365,088 (9,514) (2,631) ($12,146)
28 355,573 (9,583) (2,563) ($12,146)
29 345,990 (9,652) (2,494) ($12,146)
30 336,338 (9,722) (2,424) ($12,146)
31 326,617 (9,792) (2,354) ($12,146)
32 316,825 (9,862) (2,283) ($12,146)
33 306,963 (9,933) (2,212) ($12,146)
34 297,030 (10,005) (2,141) ($12,146)
35 287,025 (10,077) (2,069) ($12,146)
36 276,948 (10,150) (1,996) ($12,146)
37 266,798 (10,223) (1,923) ($12,146)
38 256,576 (10,296) (1,849) ($12,146)
39 246,279 (10,371) (1,775) ($12,146)
40 235,908 (10,445) (1,700) ($12,146)
41 225,463 (10,521) (1,625) ($12,146)
42 214,942 (10,597) (1,549) ($12,146)
43 204,346 (10,673) (1,473) ($12,146)
44 193,673 (10,750) (1,396) ($12,146)
45 182,923 (10,827) (1,318) ($12,146)
46 172,096 (10,905) (1,240) ($12,146)
47 161,191 (10,984) (1,162) ($12,146)
48 150,207 (11,063) (1,083) ($12,146)
49 139,144 (11,143) (1,003) ($12,146)
50 128,001 (11,223) (923) ($12,146)
51 116,778 (11,304) (842) ($12,146)
52 105,474 (11,385) (760) ($12,146)
53 94,088 (11,468) (678) ($12,146)
54 82,621 (11,550) (595) ($12,146)
55 71,070 (11,633) (512) ($12,146)
56 59,437 (11,717) (428) ($12,146)
57 47,720 (11,802) (344) ($12,146)
58 35,918 (11,887) (259) ($12,146)
59 24,031 (11,972) (173) ($12,146)
60 12,059 (12,059) (87) ($12,146)
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