iPlanner.NETSmall Business Plans OnlineBUSINESS PLAN TEMPLATEFor a start-up company18/01/2012 12:33:19(GMT)

Executive Summary . 3Business Overview . 3Products and Services. 3Sales Forecast . 4Marketing Strategy . 4Management and Staffing . 5Implementation Plan . 6Overhead Expenses . 6Investments . 6Financing. 7Financial Projections . 7Risk Analysis. 12

Get started with your business plan – www.iplanner.netExecutive SummaryThe purpose of executive summary is to summarize the highlights of the bizplan and toprovide a brief snapshot of the company.Give the reader a fix on the size and type of the company, its management, the productsand services it offers, also some basic information about the industry, the size of thetarget market, and the financial goals of the business.If your plan is designed to help you get a bank loan, include the information about theamount, type and purpose of the funds your are seeking.Main financial measures2012CashSales revenueNet profit for financial yearOperating marginOwners' equityReturn on equity (per ,120-633%201,22883.0%593,09166.1%Business OverviewThe business overview section generally consists the information about your company'slegal name, address and contact information.Briefly describe the ownership and organizational structure, give a mission statement anda list of your objectives and success factors.Depending on the business model and a type of business plan, you may need to include adescription of the location and facilities.Describe your company's history (if any) or a startup information.Products and ServicesThe starting point here is a clear statement of what the product is or what service yourcompany will provide.3

Explain what makes your products or services unique in the marketplace and how theywill differ from those of your competitors.Do you have any plans to update existing products or to offer new products or services inthe next years? If yes, provide a brief description of what you plan to do.Sales ForecastYou may include comments to your sales forecast expressed below.Sales revenue (USD)Products and servicesProducts on 004,000,0005,500,000Gross margin (%)Products and servicesProducts on sale201220133520143535Marketing StrategyThe marketing strategy section typically consists of an:?Industry analysis, which assesses the general industry environment in which yourcompete.? Target market analysis, which identifies and quantifies your customers.4

?Competitive analysis, which identifies your competitors, their strengths andweaknesses.? Marketing plan, which explains how you will effectively market your productsand services to the target customers.Management and StaffingHere you should describe the management and staffing structure of your company.Discuss how many employees you currently have (if any) and how many you expect tohave over the next years.Point out the key people and their roles on your management team.Discuss how you will fill the key non-management jobs within your business.Discuss any factors that could affect your ability to find, hire and keep employees.HeadcountPersonnel20122013ManagementBlue collar201434373971012Monthly salary 0Blue collar4,3004,4004,500Labor cost (USD)Wages and salariesSocial security costsLabor costREVENUESLabor cost to 00015.8%5,500,00014.0%Labor cost (USD)2012Wages and salariesSocial security costsLabor costREVENUESLabor cost to 00028.7%15.8%14.0%5

Implementation PlanThe implementation plan section you should provide an overview of the types ofactivities your enterprise must routinely perform. Depending on the business model, youmay briefly describe the manufacturing process and/or the process of rendering services,filling orders, collecting money from customers, providing after-sale support, dealingwith unexpected occurrences or changing conditions etc.Overhead ExpensesYou may give some comments on the overhead expenses budget included with thischapter.Other operating expenses (USD)Other operating expensesStart-up expensesOverhead 00,000600,000600,000InvestmentsDescribe your investment plan (purchase of fixed assets) included with this chapter.Assets purchase value (USD)Fixed assets2012201320146

Start-up investmentsFixed ribe how your company shall be financed (your own contribution, bank loans, equityinvestments, capital leases, grant financing).Capital structure (USD)2012Current assetsFixed assetsCurrent liabilitiesLong-term 4,120201,228593,091Owners' equityInflows of nominal value (USD)OwnersOwner AOwner 000000000Loan amounts received (USD)Annuity loans2012Bank loan 2201300201450,00050,00000Principal repayments (USD)Annuity loansBank loan 22012201300201414,49214,49216,58416,584Interest expense (USD)Annuity loansBank loan 220122013201401,9921,39901,9921,399Financial ProjectionsIncome StatementThe intent of an income statement is to show how much net profit the business will begenerating. First, it calculates gross profits. Gross profit is sales revenue minus cost of7

sales. Then, the statement begins to account for the other expenses like personnelexpenses, rent and utilities, advertising, etc. Once that is calculated and subtracted fromgross profit, it leaves the net profit.Balance SheetA balance sheet is a snapshot in time about a company's health. The balance sheet totalsthe company's assets and liabilities. It also tracks the owner's equity by placing it with theliabilities, this provides a way for the two categories to balance. When totaled the assetsand liabilities with owner's equity should equal each other. What one finds with thisfinancial is where the business capital and liabilities are placed.Cash Flow StatementThe cash flow statement shows how cash is flowing in and out of the business. It can beargued the cash flow statement is similar to the income statement with a lot of the samecategories. However, a cash flow statement accounts for loan payments, owners draw(dividends outflow), and capital purchases (fixed assets), but not depreciation or writeoffs. Any cash transaction is accounted for, so a company's liquidity is being tracked. Itsgoal is to point out when a business will need cash or be cash rich.Performance measures (USD)2012Sales revenueExport salesCost of salesGross 0022,500Operating profitEBITDAFinancial income and expensesProfit before income 2,409222,811530,300552,800-7,816522,484Income tax 1,863Other operating revenue and expensesOther operating expensesLabor costDepreciation of fixed assetsOperating margin-13.9%4.18%7.12%Gross marginSales per employee35%221,42935%400,00035%458,333Value addedValue added per .7DSCRDebt to equity ratio011. to capital ratio92.1%53.9%3.09%Return on equity (per year)Quick ratioCurrent ratioISCR8

Receivables collection period, days29.015.015.0Payable period, daysInventory period, days38.758. statement (USD)201220132014Sales revenueExport sales1,550,00004,000,00005,500,0000Other operating revenueCost of 00,000404,40040,440574,80057,480702,00070,200Total labor costDepreciation of fixed assetsOperating profitFinancial 2,20022,500530,300Interest expenseTotal financial expensesProfit before income taxIncome tax 81155,7037,8167,816522,484130,621Net profit for financial year-215,880167,108391,863Other operating expensesLabor costWages and salariesSocial security costsBalance sheet (USD)201220132014ASSETSCurrent assetsCash152,99382,426211,043Receivables and prepaymentsTrade rm loans and notesCurrent portion of long-term loan repaid and deferred taxesOther short-term receivablesInventoriesInventoriesTotal current assetsFixed assetsTangible assetsMachineny and equipmentLess: Accumulated depreciationTotalTotal fixed assetsTotal assetsLIABILITIES and OWNERS' EQUITYLiabilitiesCurrent liabilitiesLoan liabilities9

Debts and prepaymentsTrade creditors, goodsTrade creditors, otherEmployee-related liabilitiesVAT (GST)TotalTotal current liabilitiesLong-term liabilitiesLong-term loan liabilitiesLoans, notes and financial lease 0018,92518,925Deferred grant revenueTotal long-term liabilitiesTotal liabilitiesOwners' hare capital in nominal valueShare premiumRetained profit/lossCurrent year 0000-48,772391,863Total owners' equityTotal liabilities and owners' h flow statement (USD)Jan-2012Feb-2012 Mar-2012 Apr-2012 May-2012 Jun-2012CASH FLOWS FROM OPERATING ACTIVITIESInflowsPayments from pt of grant financing (operating000000expenses)Receipt of grant financing (personnel000000expenses)Receipt of other operating ,667OutflowsPayments to vendors (goods)14,44436,11121,66736,11157,77743,334Payment of salaries and wages33,70033,70033,70033,70033,70033,700Social security costs3,3703,3703,3703,3703,3703,370Payments to vendors nses)Total72,347 114,847 100,404 106,515 119,847 105,404Net cash flow from operating activities-55,681 -81,514 -67,070 -56,515 -53,181 -38,737CASH FLOWS FROM INVESTING ACTIVITIESReceipt of grant financing (assets)TotalOutflowsPayments to vendors (assets)TotalNet cash flow from investing 0000CASH FLOWS FROM FINANCING ACTIVITIESInflowsInflows of nominal valueInflows of share premiumLoan amounts receivedTotalOutflowsPrincipal repayments10

Interest expenseDividends (net to shareholders)Payment of corporate income taxCorporate income tax on ,333000VAT ReturnTotalNet cash flow from financing 333-2,33302,333-2,33302,333-2,333Net change in cash and cash equivalentsCash and cash equivalents at thebeginningCash and cash equivalents at the end541,986-83,847-69,404-58,849-55,514-41,0700 541,986458,139 388,735329,886 274,372541,986 458,139388,735 329,886274,372 233,302Cash flow statement (USD)Q3-2012CASH FLOWS FROM OPERATING ACTIVITIESInflowsPayments from customersReceipt of grant financing (operating expenses)Receipt of grant financing (personnel expenses)Receipt of other operating revenueTotalOutflowsPayments to vendors (goods)Payment of salaries and wagesSocial security costsPayments to vendors (operating expenses)TotalNet cash flow from operating activitiesCASH FLOWS FROM INVESTING ACTIVITIESReceipt of grant financing (assets)TotalOutflowsPayments to vendors (assets)TotalNet cash flow from investing activitiesCASH FLOWS FROM FINANCING ACTIVITIESInflowsInflows of nominal valueInflows of share premiumLoan amounts receivedTotalOutflowsPrincipal repaymentsInterest expenseDividends (net to shareholders)Payment of corporate income taxCorporate income tax on dividendsVAT ReturnTotalNet cash flow from financing activitiesNet change in cash and cash equivalentsCash and cash equivalents at the beginningCash and cash equivalents at the 2,79015,543649,999