1. Statement Of Cash Flows The Grape Leaf
BEGINNING CASH BALANCE 200,000
April May June July Aug Sept Oct Nov Dec Jan Feb
Inflows from Operations
Sales 14,800 14,800 14,800 14,800 14,800 15,096 15,096 15,851 17,119 14,800 14,800
Total Cash Inflows from Current Sales 0 0 0 0 0 0 0 0 0 0 0
Plus: Collections on Prior Sales 14,800 14,800 14,800 14,800 14,800 15,096 15,096 15,851 17,119 14,800
Total Cash Inflows from Net Sales 0 29,600 29,600 29,600 29,600 29,896 30,192 30,947 32,970 31,919 29,600
Inflows from Financing 200,000
Total Cash Inflows from Financing 200,000 0 0 0 0 0 0 0 0 0 0
TOTAL CASH INFLOWS 200,000 14,800 14,800 14,800 14,800 14,800 15,096 15,096 15,851 17,119 14,800
April May June July Aug Sept Oct Nov Dec Jan Feb
Outflows from Operations
Wages 6,000 6,000 6,000 6,000 6,000 6,000 7,000 8,000 18,000 6,180 6,180
Payroll Taxes 960 960 960 960 960 960 1,120 1,280 2,880 989 989
Cost of Sales 3,700 3,700 3,700 3,700 3,700 3,774 3,774 3,963 4,280 3,700 3,700
Supplies 148 148 148 148 148 151 151 159 171 148 148
Insurance 300 300 300 300 300 300 300 300 300 300 300
Rent 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800
Advertising & Promotion 1,400 1,400 1,400 1,400 1,400 1,400 1,540 1,540 1,540 1,400 1,400
Telephone & Utilities 650 650 650 650 650 650 650 650 650 650 650
Professional Fees 600 600 600 600 600 600 600 600 600 600 600
Miscellaneous 300 300 300 300 300 300 300 500 500 300 300
Total Outflows from Operations 16,858 16,858 16,858 16,858 16,858 16,935 18,235 19,791 31,721 17,067 17,067
Outflows from Financing
Loan Payments 1,499 1,499 1,499 1,499 1,499 1,499 1,499 1,499 1,499 1,499 1,499
Total Outflows from Financing 1,499 1,499 1,499 1,499 1,499 1,499 1,499 1,499 1,499 1,499 1,499
Outflows from Non-Recurring Expenses (One time expense)
Fixtures & Equipment 25,000 0 0 0 0 0 0 0 0 0 0
Leasehold Improvements 5,700 0 0 0 0 0 0 0 0 0 0
Utility & Lease Deposits 3,750 0 0 0 0 0 0 0 0 0 0
Base Inventory 20,000 0 0 0 0 0 0 0 0 0 0
Licensing 2000 0 0 0 0 0 0 0 0 0 0
Total Non-Recurring Expenses 56,450 0 0 0 0 0 0 0 0 0 0
TOTAL OUTFLOWS 74,807 18,357 18,357 18,357 18,357 18,434 19,734 21,290 33,220 18,566 18,566
April May June July August eptember ctober ovember
S O N December JanuaryFebruary
TOTAL INFLOWS 200,000 14,800 14,800 14,800 14,800 14,800 15,096 15,096 15,851 17,119 14,800
TOTAL OUTFLOWS 74,807 18,357 18,357 18,357 18,357 18,434 19,734 21,290 33,220 18,566 18,566
NET CASH FLOWS 125,193 -3,557 -3,557 -3,557 -3,557 -3,634 -4,638 -6,194 -17,369 -1,447 -3,766
Projection of Income and Expenses 1st Year 2nd Year 3rd Year
Esimated Revenue $181,562 $372,201 $744,403
Minus Cost of Goods Sold $45,390 $93,050 $186,101
Estimated Gross Profit $136,171 $279,151 $558,302
Estimated Operating Expenses $200,670 $193,056 $117,395
Estimated Profit or Loss ($64,499) $86,095 $440,907
Appendix B: Year One: Projection of Income and Expense
Estimated Sales or Revenue $181,562
Minus: Cost of Goods Sold $45,390
Estimated Gross Profit $136,171
Estimated Operating Expenses
Wages $87,540
Payroll Taxes 14,006
Supplies 1,816

2. Insurance 3,600
Rent 33,600
Advertising & Promotion 17,220
Telephone & Utilities 7,800
Professional Fees 8,100
Miscellaneous 4,000
Interest $17,988
Depreciation $5,000
Total Estimated Operating Expenses$200,670
Estimated Net Profit or Loss ($64,499)
Appendix C: Year Two: Projection of Income and Expense
Estimated Sales or Revenue $372,201
Minus: Cost of Goods Sold $93,050
Estimated Gross Profit $279,151
Estimated Operating Expenses
Wages $84,160
Payroll Taxes 13,466
Supplies 1,816
Insurance 3,780
Rent 33,600
Advertising & Promotion 17,220
Telephone & Utilities 7,800
Professional Fees 8,343
Miscellaneous 4,000
Interest $13,872
Depreciation $5,000
Total Estimated Operating Expenses$193,056
Estimated Net Profit or Loss $86,095
Appendix D: Year Three Projection: Income and Expense
Estimated Sales or Revenue $744,403
Minus: Cost of Goods Sold $186,101
Estimated Gross Profit $558,302
Estimated Operating Expenses
Wages $16,365
Payroll Taxes 2,618
Supplies 1,816
Insurance 3,969
Rent 35,280
Advertising & Promotion 18,081
Telephone & Utilities 7,800
Professional Fees 8,593
Miscellaneous 4,000
Interest $13,872
Depreciation $5,000
Total Estimated Operating Expenses$117,395
Estimated Net Profit or Loss $440,907
Break Even Analysis Year Month
Fixed Costs $200,670 $15,074
Average Sale Price $10 $10
Total Variable Cost $2 $2
Total Contribution Margin $8 $8
Break Even Point 25,401 1,908

3. March TOTAL
14,800 181,562
0 0
14,800 166,762
29,600 333,523
0 200,000
14,800 366,762
March TOTAL
6,180 87,540
989 14,006
3,700 45,390
148 1,816
300 3,600
2,800 33,600
1,400 17,220
650 7,800
1,500 8,100
300 4,000
17,967 223,072
1,499 17,988
1,499 17,988
0 25,000
0 5,700
0 3,750
0 20,000
0 2,000
0 56,450
19,466 297,510
March
14,800 366,762
19,466 297,510
-4,666 69,251

5. Appendix I & J Current Assets and Liabilities
Current Assets Current Liabilities
Cash ### Current Portion Long Term Debt
17,988
Inventory ### Wages 49,500
Payroll Taxes 7,920
Total Current Assets ### Rent 33,600
Total Current Liabilities
Fixed Assets Long Term Debt ###
Fixtures & Equipment 15,850
Leasehold Improvements 3,750
Utility & Lease Deposits 3,750
Base Inventory 10,000
Realtor 0 Total Debt
Licensing 1,000
Total Fixed Assets 34,350 Owner's Equity 11,209
Total Assets ### Total Liabilities + Equity