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Nature’s Candy
Table of Contents
Executive Summary 1
Chart: Highlights........................................................................................................................1
Objectives........................................................................................................................................1
Keys to Success...............................................................................................................................2
Mission............................................................................................................................................2
Company Summary 2
Company Ownership.......................................................................................................................2
Start-up Summary............................................................................................................................3
Table: Start-up............................................................................................................................3
Table: Start-up Funding..............................................................................................................4
Chart: Start-up............................................................................................................................7
Products 7
Market Analysis Summary 8

Market Segmentation.......................................................................................................................8
Chart: Market Analysis (Pie)......................................................................................................9
Table: Market Analysis...............................................................................................................9
Industry Analysis.............................................................................................................................9
Competition and Buying Patterns..................................................................................................10
Strategy and Implementation Summary 11
Competitive Edge..........................................................................................................................11
Marketing Strategy........................................................................................................................11
Sales Strategy.................................................................................................................................12
Sales Forecast...........................................................................................................................12
Chart: Sales Monthly.................................................................................................................12
Table: Sales Forecast................................................................................................................13
Milestones......................................................................................................................................13
Table: Milestones......................................................................................................................13
Web Plan Summary 13
Website Marketing Strategy..........................................................................................................14
i
CONFIDENTIAL - DO NOT DISSEMINATE. This business plan contains confidential, trade-secret
information and is shared only with the understanding that you will not share its contents or ideas with
third parties without the express written consent of the plan author.
Nature’s Candy
Development Requirements...........................................................................................................14
Management Summary 14
Personnel Plan...............................................................................................................................15
Table: Personnel.......................................................................................................................15
Financial Plan 15
Important Assumptions..................................................................................................................15
Table: General Assumptions.....................................................................................................15
Projected Cash Flow......................................................................................................................16
Chart: Cash...............................................................................................................................16
Table: Cash Flow......................................................................................................................17
Break-even Analysis......................................................................................................................18
Chart: Break-even Analysis.......................................................................................................18
Table: Break-even Analysis.......................................................................................................18
Projected Profit and Loss...............................................................................................................18
Table: Profit and Loss...............................................................................................................19
Chart: Profit Monthly................................................................................................................20
Projected Balance Sheet................................................................................................................21
Table: Balance Sheet.................................................................................................................21
Business Ratios..............................................................................................................................22
Table: Ratios.............................................................................................................................22
Appendix i
Table: Sales Forecast i
Table: Personnel ii
Table: General Assumptions iii
Table: Profit and Loss iv
Table: Cash Flow v
Table: Balance Sheet vi
ii
Nature’s Candy
Executive Summary
Nature's Candy is an e-commerce company designed to become the market leader in Web based
sales of naturopathic and homeopathic nutritional supplements. The company is located in
Portland, OR. Although many Internet companies have recently failed, the Internet is still poised
to support e-commerce retailers. Most of the dot-coms failed because of too easy access to
capital and unproven business models with no true revenue streams. Nature's Candy will
overcome these problems with an easy-to-use website and an efficient distribution system.
In the next three years Nature's Candy intends to create an icon e-commerce brand through laser-
focused marketing and will grow to $319,000 in revenue.
Chart: Highlights
Highlights
$500,000
$400,000
$300,000 Sales
Gross Margin
$200,000
Net Profit
$100,000
$0
Year 1 Year 2 Year 3
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1
Nature’s Candy
Objectives
Nature's Candy's objectives for the first three years are:
 To make Nature's Candy an icon brand.

 To develop an effective, well placed e-commerce site for sales of homeopathic and
naturopathic products.
 To launch a laser-focused marketing campaign in a controllable and measurable market
that will drive customer's toward the company's website.
 To create an infrastructure for the fulfillment of Web-based sales.
Keys to Success
Nature's Candy's keys to success are:
 Marketing.
 Web design.
 Product quality.
 Service.
Mission
Nature's Candy's mission is to provide the finest in natural supplements using the Internet to
lower the consumer's cost. We exist to attract and maintain customers. When we adhere to this
maxim, everything else will fall into place. Our services will exceed the expectations of our
customers.
Company Summary
Nature's Candy's goal is to become the e-commerce market leader in sales and marketing of
naturopathic and homeopathic dietary supplements.
Company Ownership
Nature's Candy is a privately held Oregon corporation. Quack Vendor will be the majority
owner. The company intends to recruit a sophisticated team of owner board members. The board
2
Nature’s Candy
members will be granted shares of stock to provide an incentive for their performance on the
board
Start-up Summary
Nature's Candy will incur the following start-up costs:
 Legal fees for the business formation.

 Office supplies.
 Web development.
 Telephone line installation.
 Desk, chair, filing cabinets.
 Shelving units for inventory storage.
 Computer system with Microsoft Office, QuickBooks Pro, CD-RW, printer, and a
broadband Internet connection.
Table: Start-up
Start-up
Requirements
Start-up Expenses
Legal $1,000
Stationery etc. $200
Web Development $10,000
Total Start-up Expenses $11,200
Start-up Assets
Cash Required $65,600
Other Current Assets $0
Long-term Assets $3,200
Total Assets $68,800
Total Requirements $80,000
3
Nature’s Candy
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Table: Start-up Funding
Start-up Funding
Start-up Expenses to Fund $11,200
Start-up Assets to Fund $68,800
Total Funding Required $80,000
Assets
Non-cash Assets from Start-up $3,200
Cash Requirements from Start-up $65,600
Additional Cash Raised $0
Cash Balance on Starting Date $65,600
Total Assets $68,800
Liabilities and Capital
Liabilities
Current Borrowing $0
Long-term Liabilities $0
Accounts Payable (Outstanding Bills) $0
Other Current Liabilities (interest-free) $0
Total Liabilities $0
Capital
Planned Investment
Quack $45,000
Stewart $35,000
Other $0
Additional Investment Requirement $0
Total Planned Investment $80,000
Loss at Start-up (Start-up Expenses) ($11,200)

Total Capital $68,800
Total Capital and Liabilities $68,800
4
Nature’s Candy
Total Funding $80,000
5
Nature’s Candy
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Nature’s Candy
Chart: Start-up
Start-up
$80,000
$70,000
$60,000
$50,000
$40,000
$30,000
$20,000
$10,000
$0
Expenses Assets Investment Loans
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automatically, with a professional modern design.
Products
Nature's Candy will market and sell private label (manufactured by a company that places the
retailer's name on the packaging) naturopathic homeopathic dietary supplements to individual
consumers via the Internet. These products will include ginseng, ginkoba, and various
antioxidants. After year one additional products will be offered.
7
Nature’s Candy
Market Analysis Summary

The market for vitamins and nutritional supplements has grown to over $6.5 billion annually.
Herbal sales alone are growing by 20% per year. This market is lead by the aging Baby Boomer
who is concerned with his/her mortality. Also, there has been a paradigm shift of perception of
nutritional supplements. Homeopathic and naturopathic products are seen as normal. In
addition, positive medical results from major studies have further legitimized these products.
Market Segmentation
A significant trend in America, and abroad, is that people are taking a more proactive interest in
their health. This is exemplified by the increase of health clubs and health club memberships.
People are looking to avoid invasive surgery and powerful pharmaceuticals. People are taking an
active role in the maintenance of their health and practicing preventive medicine. Naturopathic
medicine promotes the diagnosis, treatment, and prevention of human disorders through the use
of non-invasive, non-pharmaceutical products and practices. In 1993, the United Stated
government recognized this trend when it established the Office of Alternative Medicine.
Besides the general development of naturopathic medicine, the aging of the American population
is a significant trend driving the use of naturopathic and homeopathic health supplements. The
Baby Boomers are now reaching middle age and mortality is becoming a focus. This
demographic segment, which is comprised of 80 million people, represents over 50% of our
county's discretionary income. It is reasonable to believe that this wealthy market segment will
continue to grow the sales of naturopathic products.
Another global trend is the emergence and popularity of e-commerce. Brand-focused Web
retailers that can provide quality products, customer service, information, and the intangible,
emotional buy-in by the customer are becoming hugely successful. E-commerce retailers have
an advantage in that "Unlike traditional retailers, Web-based sellers are not slowed by the
friction of store growth and local marketing" (J.W. Gurley, Fortune, 1/11/98). In addition, e-
commerce companies do not have the excessive overhead of a traditional brick and mortar
retailer. As seen by the recent success of Amazon.com and Gap.com, consumers are comfortable
buying online and will pay for convenience. Experts predict Web sales to grow to $12 billion by
2003.
This enthusiasm about the Internet is not irrational but grounded in reality in light of the recent
market crash of Internet retailers. The recent Internet crash was based on too-easy access to
capital invested into retailers and other dot-coms without reasonable business plans or revenue
models. Regardless of the recent fallout, the Internet is a very efficient marketing and
8
Nature’s Candy
distribution model that if done right, significantly decreases costs of serving the consumer.
Nature's Candy will harness these efficiencies and will grow intelligently unlike other .dot-coms
that became dot-bombs.
Chart: Market Analysis (Pie)
Market Analysis (Pie)
Baby Boomers
Other
Table: Market Analysis
Market
Analysis
Year 1 Year 2 Year 3 Year 4 Year 5
Potential Growth CAGR
Customers
Baby Boomers 9% 64,785 70,616 76,971 83,898 91,449 9.00%
Other 8% 40,000 43,200 46,656 50,388 54,419 8.00%
Total 8.62% 104,785 113,816 123,627 134,286 145,868 8.62%
automatically.
9
Nature’s Candy
Industry Analysis
The nutritional supplement market is a semi-mature market characterized by high-growth rates,
medium barriers to entry, and a few large competitors. Despite the competition in the market,
many companies have reported annual growth levels of 30%. The market leaders are as follows:
 GNC (General Nutritional Companies, Inc.): This company is a nationwide specialty

retailer of vitamins, minerals, and sports nutrition supplements. With over 3,000 stores,
GNC generated $1.19 billion in 2000.
 Nature's Sunshine Products, Inc.: Nature's manufactures and markets a variety of health
supplements. This multi-level marketing company had 2000 revenues of approximately
$370 million.
 Rexall Sundown, Inc.: Rexall develops, manufactures, markets and sells vitamins,
nutritional supplements, and consumer health products through retailers, independent
distributors, and mail order. Rexall had 2000 revenues of approximately $370 million.
 International Vitamin Company, Inc.: IVC manufactures, packages, sells, and distributes
private label vitamins and nutritional supplements to drug stores, supermarkets and health
food stores. IVC had revenues of $107 million in 2000.
The primary channels of distribution in this market are:
 Mass market retailers (Fred Meyer, Rite Aide).

 Direct Sales organizations.
 Health Food Stores (GNC).
 Mail order catalogs and the Internet.
Competition and Buying Patterns

Within the mass market retailer channel, the three main primary vitamin and supplement product
categories are national brands, broad-line brands, and private label brands. The national and
broad line brands consist of 60% of the domestic market, which the private label brands account
for the remaining 40% of the market.
National Brands
Examples: Centrum, One-A-Day.
Generally do not provide a full line of vitamins or other supplements.
The product formulas are conservative and generic in nature.
10
Nature’s Candy
Broad-line Brands
Examples: Rexall Sundown, GNC's Nature's Fingerprint, Country Life.
Full lines of produce under one brand.
Manufactured by company.
This is the market segment where most of the product development and innovation occurs.
Stronger potencies and cutting edge ingredients.
Highest price.
Private Label Products

Examples: NatureMed.
Under retailer's name.
Smaller line of products than broad-line brands.
Manufactured by a third party.
More conservative potencies than broad line.
Tend to be the cheapest.
Strategy and Implementation Summary

Nature's Candy's strategy is based on capturing a small percentage of the growing homeopathic
and naturopathic supplement market share through Web sales.
Also, Nature's Candy intends to create a premier brand, so that they can eventually capture
market share across broad geographic lines.
Competitive Edge
Nature's Candy's competitive edge will be their easy-to-use website and superior customer
service. The website design will be a competitive advantage because research indicates that an
easy-to-use website significantly increases sales. The design of Nature's site will encourage
purchases because it is so easy and quick to make the purchase. Too often sales are lost because
of complex websites that are far from intuitive.
Nature's Candy's other competitive edge is superior customer service. The mantra of the
customer service department is to serve the customer in any way required. Customers that call in
with problem/issues will be amazed at the amount of personal attention they receive and how
quickly issues are not only resolved, but significantly improved. This will be a powerful asset.
11
Nature’s Candy
Marketing Strategy
Nature's Candy is focused on the merging/redefined Internet marketplace. The users will be
Baby Boomers, which represent approximately 50% of the discretionary income currently in the
United States. They are looking for proactive, non-invasive, and non-pharmaceutical ways to
stay healthy as they age. Nature's Candy can bring these people cutting-edge products coupled
with convenience and service.
The long range goal of Nature's Candy is not only to dominate the naturopathic and homeopathic
supplement market, but to create an icon brand. Initially the company will:
 Engage in Web-based marketing for the next year to generate awareness of the company
and product information. Because Internet based advertising has declined in recent
quarters, the prices for advertising have consequently significantly dropped making the
expenditure more cost effective.
 Engage in outdoor advertising providing general awareness to the public at large and
direct individuals to the company's website.
Sales Strategy
Nature's Candy will process 90% of it's sales online through a secure socket layer (SSL), an
secure Internet connection. All orders will be charged to Visa, Mastercard, or American
Express.
By ensuring that the website is easy to navigate as well as simple to order from, Nature's Candy
will be ensuring that people who make it to the website will end up purchasing something. This
last point is key. Research indicates that too many sites that are not easy or intuitive lose
customers who migrate through the site, often putting products in their basket, yet leave without
purchasing anything.
Sales Forecast
The first month and a half will be used to develop and ready the site. There will be no
sales. From month two on, Nature's Candy expects a gradual rise in sales.
Chart: Sales Monthly
12
MonthMonth
3 M
Nature’s Candy
MonthMonth
1 2
Sales Monthly
$30,000
$27,000
$24,000
$21,000
$18,000 Baby Boomers
$15,000 Other
$12,000
$9,000
$6,000
$3,000
$0
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Table: Sales Forecast
Sales Forecast
Sales
Baby Boomers $169,466 $371,454 $411,014
Other $19,931 $40,860 $45,212
Total Sales $189,397 $412,314 $456,226
Direct Cost of Sales Year 1 Year 2 Year 3

Baby Boomers $50,840 $111,436 $123,304
Other $5,979 $12,258 $13,563
Subtotal Direct Cost of Sales $56,819 $123,694 $136,868
Milestones
Nature's Candy will have several milestones early on:
13
Nature’s Candy
 Business plan completion. This will be done as a roadmap for the organization. This will
be an indispensable tool for the ongoing performance and improvement of the company.
 Office set up.
 Website completed.
 Complete hiring of the initial company personnel.
Table: Milestones
Milestones
Milestone Start Date End Date Budget Manager Department

Business plan 1/1/2001 2/1/2001 $0 ABC Marketing
completion
Office set up 1/1/2001 2/1/2001 $0 ABC Department
Web site 1/1/2001 2/1/2001 $0 ABC Department
completed
Complete hiring of 1/1/2001 2/1/2001 $0 ABC Department
the intial company
personnel
Totals $0
Web Plan Summary

Nature's Candy will use their website as their catalog and ordering device. The website will be a
complete product offering as well as to provide company information.
The website will be designed with simplicity in mind. It is imperative that customers are able to
navigate throughout the site intuitively with no problems. Nature's Candy will be benchmarking
websites such as Amazon's to develop a best practices for the different elements of the site.
A phone number will be offered on the website to remedy and problems that customers
encounter.
Website Marketing Strategy

The website will be marketed through search engines such as Yahoo and Google. In addition to
advertisements on search engines, Nature's Candy will advertise with websites that have similar
customer demographics like REI.com, an outdoor retailer. The cost of Internet advertising has
dropped significantly with the collapse of so many dot-coms that it has become quite cost
effective.
14
Nature’s Candy
Development Requirements
Stew Wachit will be responsible for site development. Stew will be hiring a programmer to assist
him starting month one.
Management Summary
Quack Vendor, president and founder. Quack worked for Arthur Andersen until qualifying for
his CPA credential. He left Arthur Andersen to become operations manager at Nautilus
Footwear, a niche footwear start-up. His duties included general office management, finance
manager, and jack-of-all-trades. Quack has gained useful insight into the supplemental industry
through in-depth conversations with his father, a naturopathic physician. He received his BS
from the University of Oregon.
Stewart Wachit, technology officer. Stew worked at Imagina for two years where he specialized
in C++ and HTML/XML programming. Stewart left Imagina to become a Web database
developer at Systems Management Incorporated, specializing in ColdFusion and JSP. He
received his BS from the University of Pittsburgh.
There are important gaps as follows:
 Customer service representative/manager.

 Distribution/warehouse manager.
 Advisory board.
Personnel Plan
Quack and Stewart will be on the payroll starting month one and a customer service agent and
distribution agent will be hired for month two.
One programmer in addition to Stew will be hired in month one.
Table: Personnel
Personnel Plan
Quack $36,000 $42,000 $50,000
Stewart $36,000 $42,000 $50,000
Programmer $30,000 $30,000 $30,000
15
Nature’s Candy
Customer service $27,500 $30,000 $30,000

Distribution $27,500 $30,000 $30,000
Total People 5 5 5
Total Payroll $157,000 $174,000 $190,000
automatically.
Financial Plan
The following sections will outline important financial information.
Important Assumptions
The following table details important financial assumptions.
Table: General Assumptions
General Assumptions
Plan Month 1 2 3
Current Interest Rate 10.00% 10.00% 10.00%
Long-term Interest Rate 10.00% 10.00% 10.00%
Tax Rate 30.00% 30.00% 30.00%
Other 0 0 0
Projected Cash Flow

The following chart and table will indicate projected cash flow.
16
Month
3 Mont
4
Nature’s Candy
MonthMonth
1 Month
2
Chart: Cash
Cash
$60,000
$50,000
$40,000
$30,000 Net Cash Flow
$20,000
Cash Balance
$10,000
$0
($10,000)
Table: Cash Flow
Pro Forma Cash Flow
17
Nature’s Candy

Cash Received
Cash from Operations

Cash Sales $189,397 $412,314 $456,226
Subtotal Cash from Operations $189,397 $412,314 $456,226
Additional Cash Received

Sales Tax, VAT, HST/GST Received $0 $0 $0
New Current Borrowing $0 $0 $0
New Other Liabilities (interest-free) $0 $0 $0
New Long-term Liabilities $0 $0 $0
Sales of Other Current Assets $0 $0 $0
Sales of Long-term Assets $0 $0 $0
New Investment Received $0 $0 $0
Subtotal Cash Received $189,397 $412,314 $456,226
Expenditures Year 1 Year 2 Year 3
Expenditures from Operations

Cash Spending $157,000 $174,000 $190,000
Bill Payments $90,905 $187,072 $207,195
Subtotal Spent on Operations $247,905 $361,072 $397,195
Additional Cash Spent

Sales Tax, VAT, HST/GST Paid Out $0 $0 $0
Principal Repayment of Current $0 $0 $0
Borrowing
Other Liabilities Principal Repayment $0 $0 $0
Long-term Liabilities Principal $0 $0 $0
Repayment
Purchase Other Current Assets $0 $0 $0
Purchase Long-term Assets $0 $0 $0
Dividends $0 $0 $0
Subtotal Cash Spent $247,905 $361,072 $397,195
Net Cash Flow ($58,508) $51,242 $59,030

Cash Balance $7,092 $58,334 $117,364
18
Nature’s Candy
Break-even Analysis
The Break-even Analysis indicates that $24,248 will be needed in monthly revenue to reach the
break-even point.
Chart: Break-even Analysis

Break-even Analysis
$12,000
$9,000
$6,000
$3,000
$0
($3,000)
($6,000)
($9,000)
($12,000)
($15,000)
$0 $8,000 $16,000 $24,000 $32,000 $40,000

$4,000 $12,000 $20,000 $28,000 $36,000 $44,000
Table: Break-even Analysis
Break-even Analysis
Monthly Revenue Break-even $24,248
Assumptions:
Average Percent Variable Cost 30%
Estimated Monthly Fixed Cost $16,974
19
Nature’s Candy
Projected Profit and Loss

The following table will indicate projected profit and loss.
Table: Profit and Loss
Pro Forma Profit and Loss

Sales $189,397 $412,314 $456,226
Direct Cost of Sales $56,819 $123,694 $136,868
Other Production Expenses $0 $0 $0
Total Cost of Sales $56,819 $123,694 $136,868
Gross Margin $132,578 $288,620 $319,358

Gross Margin % 70.00% 70.00% 70.00%
Expenses
Payroll $157,000 $174,000 $190,000
Sales and Marketing and Other $10,800 $9,200 $7,200
Expenses
Depreciation $636 $636 $636
Leased Equipment $0 $0 $0
Utilities $1,800 $1,800 $1,800
Insurance $1,500 $1,500 $1,500
Rent $8,400 $8,400 $8,400
Payroll Taxes $23,550 $26,100 $28,500
Other $0 $0 $0
Total Operating Expenses $203,686 $221,636 $238,036
Profit Before Interest and Taxes ($71,108) $66,984 $81,322

EBITDA ($70,472) $67,620 $81,958
Interest Expense $0 $0 $0
Taxes Incurred $0 $20,095 $24,397
Net Profit ($71,108) $46,889 $56,925

Net Profit/Sales -37.54% 11.37% 12.48%
automatically.
20
Nature’s Candy
Chart: Profit Monthly

Profit Monthly
$2,000
$0
($2,000)
($4,000)
($6,000)
($8,000)
($10,000)
($12,000)
($14,000)
Month 1 Month 3 Month 5 Month 7 Month 9 Month 11
Month 2 Month 4 Month 6 Month 8 Month 10 Month 12
21
Nature’s Candy
Projected Balance Sheet

The following table will indicate the projected balance sheet.
Table: Balance Sheet
Pro Forma Balance Sheet

Assets
Current Assets
Cash $7,092 $58,334 $117,364
Other Current Assets $0 $0 $0
Total Current Assets $7,092 $58,334 $117,364
Long-term Assets
Long-term Assets $3,200 $3,200 $3,200
Accumulated Depreciation $636 $1,272 $1,908
Total Long-term Assets $2,564 $1,928 $1,292
Total Assets $9,656 $60,262 $118,656
Liabilities and Capital Year 1 Year 2 Year 3
Current Liabilities
Accounts Payable $11,964 $15,681 $17,150
Current Borrowing $0 $0 $0
Other Current Liabilities $0 $0 $0
Subtotal Current Liabilities $11,964 $15,681 $17,150
Long-term Liabilities $0 $0 $0
Total Liabilities $11,964 $15,681 $17,150
Paid-in Capital $80,000 $80,000 $80,000

Retained Earnings ($11,200) ($82,308) ($35,419)
Earnings ($71,108) $46,889 $56,925
Total Capital ($2,308) $44,581 $101,506
Total Liabilities and Capital $9,656 $60,262 $118,656
Net Worth ($2,308) $44,581 $101,506
22
Nature’s Candy
automatically.
Business Ratios
The following table compares key ratios for our industry category, SIC 5961, Electronic
Shopping.
Table: Ratios
Ratio Analysis
Year 1 Year 2 Year 3 Industry
Profile
Sales Growth n.a. 117.70% 10.65% 7.56%
Percent of Total Assets

Other Current Assets 0.00% 0.00% 0.00% 27.99%
Total Current Assets 73.45% 96.80% 98.91% 77.31%
Long-term Assets 26.55% 3.20% 1.09% 22.69%
Total Assets 100.00% 100.00% 100.00% 100.00%
Current Liabilities 123.90% 26.02% 14.45% 38.85%

Long-term Liabilities 0.00% 0.00% 0.00% 18.29%
Total Liabilities 123.90% 26.02% 14.45% 57.14%
Net Worth -23.90% 73.98% 85.55% 42.86%
Percent of Sales
Sales 100.00% 100.00% 100.00% 100.00%
Gross Margin 70.00% 70.00% 70.00% 26.42%
Selling, General & 107.54% 58.63% 57.52% 12.12%
Administrative Expenses
Advertising Expenses 5.07% 1.94% 1.32% 2.29%
Profit Before Interest and Taxes -37.54% 16.25% 17.82% 0.78%
Main Ratios
Current 0.59 3.72 6.84 1.78
Quick 0.59 3.72 6.84 0.63
Total Debt to Total Assets 123.90% 26.02% 14.45% 62.52%
Pre-tax Return on Net Worth 3080.94% 150.25% 80.12% 2.07%
Pre-tax Return on Assets -736.41% 111.15% 68.54% 5.53%
Additional Ratios Year 1 Year 2 Year 3

Net Profit Margin -37.54% 11.37% 12.48% n.a
Return on Equity 0.00% 105.18% 56.08% n.a
23
Nature’s Candy
Activity Ratios
Accounts Payable Turnover 8.60 12.17 12.17 n.a
Payment Days 27 26 29 n.a
Total Asset Turnover 19.61 6.84 3.84 n.a
Debt Ratios
Debt to Net Worth 0.00 0.35 0.17 n.a
Current Liab. to Liab. 1.00 1.00 1.00 n.a
Liquidity Ratios
Net Working Capital ($4,872) $42,653 $100,214 n.a
Interest Coverage 0.00 0.00 0.00 n.a
Additional Ratios
Assets to Sales 0.05 0.15 0.26 n.a
Current Debt/Total Assets 124% 26% 14% n.a
Acid Test 0.59 3.72 6.84 n.a
Sales/Net Worth 0.00 9.25 4.49 n.a
Dividend Payout 0.00 0.00 0.00 n.a
automatically.
24
Nature’s Candy
Appendix
Table: Sales Forecast
Sales Forecast
Month Month Month Month Month Month Month Month Month Month Month Month
1 2 3 4 5 6 7 8 9 10 11 12
Sales
Baby Boomers 0% $0 $3,254 $5,647 $7,845 $10,254 $14,545 $16,455 $18,455 $20,454 $22,547 $24,555 $25,455
Other 0% $0 $1,024 $1,245 $863 $1,128 $1,600 $1,810 $2,030 $2,250 $2,480 $2,701 $2,800
Total Sales $0 $4,278 $6,892 $8,708 $11,382 $16,145 $18,265 $20,485 $22,704 $25,027 $27,256 $28,255
Direct Cost of Sales Month Month Month Month Month Month Month Month Month Month Month Month
1 2 3 4 5 6 7 8 9 10 11 12
Baby Boomers $0 $976 $1,694 $2,354 $3,076 $4,364 $4,937 $5,537 $6,136 $6,764 $7,367 $7,637
Other $0 $307 $374 $259 $338 $480 $543 $609 $675 $744 $810 $840
Subtotal Direct $0 $1,283 $2,068 $2,612 $3,415 $4,843 $5,480 $6,146 $6,811 $7,508 $8,177 $8,477
Cost of Sales
i
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Nature’s Candy
Table: Personnel
Personnel Plan
Month Month Month Month Month Month Month Month Month Month Month Month
1 2 3 4 5 6 7 8 9 10 11 12
Quack 0% $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000
Stewart 0% $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000
Programmer 0% $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500
Customer service 0% $0 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500
Distribution 0% $0 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500
Total People 3 5 5 5 5 5 5 5 5 5 5 5
Total Payroll $8,500 $13,500 $13,500 $13,500 $13,500 $13,500 $13,500 $13,500 $13,500 $13,500 $13,500 $13,500
Need to create your own financial tables? Tools like LivePlan will do this for you automatically.
ii
Nature’s Candy
Table: General Assumptions
General
Assumptions
Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month Month Month
10 11 12
Plan Month 1 2 3 4 5 6 7 8 9 10 11 12
Current Interest 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00%
Rate
Long-term 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00%
Interest Rate
Tax Rate 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00%
Other 0 0 0 0 0 0 0 0 0 0 0 0
iii
Nature’s Candy
Table: Profit and Loss
Pro Forma
Profit and Loss
10 11 12
Sales $0 $4,278 $6,892 $8,708 $11,382 $16,145 $18,265 $20,485 $22,704 $25,027 $27,256 $28,255
Direct Cost of $0 $1,283 $2,068 $2,612 $3,415 $4,843 $5,480 $6,146 $6,811 $7,508 $8,177 $8,477
Sales
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Production
Expenses
Total Cost of $0 $1,283 $2,068 $2,612 $3,415 $4,843 $5,480 $6,146 $6,811 $7,508 $8,177 $8,477
Sales
Gross Margin $0 $2,995 $4,824 $6,096 $7,967 $11,301 $12,786 $14,340 $15,893 $17,519 $19,079 $19,779
Gross Margin % 0.00% 70.00% 70.00% 70.00% 70.00% 70.00% 70.00% 70.00% 70.00% 70.00% 70.00% 70.00%
Expenses
Payroll $8,500 $13,500 $13,500 $13,500 $13,500 $13,500 $13,500 $13,500 $13,500 $13,500 $13,500 $13,500
Sales and $900 $900 $900 $900 $900 $900 $900 $900 $900 $900 $900 $900
Marketing and
Other Expenses
Depreciation $53 $53 $53 $53 $53 $53 $53 $53 $53 $53 $53 $53
Leased $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Equipment
Utilities $150 $150 $150 $150 $150 $150 $150 $150 $150 $150 $150 $150
Insurance $125 $125 $125 $125 $125 $125 $125 $125 $125 $125 $125 $125
Rent $700 $700 $700 $700 $700 $700 $700 $700 $700 $700 $700 $700
Payroll Taxes 15% $1,275 $2,025 $2,025 $2,025 $2,025 $2,025 $2,025 $2,025 $2,025 $2,025 $2,025 $2,025
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Operating $11,703 $17,453 $17,453 $17,453 $17,453 $17,453 $17,453 $17,453 $17,453 $17,453 $17,453 $17,453
Expenses
Profit Before ($11,703) ($14,458) ($12,629) ($11,357) ($9,486) ($6,152) ($4,667) ($3,113) ($1,560) $66 $1,626 $2,326
Interest and
Taxes
EBITDA ($11,650) ($14,405) ($12,576) ($11,304) ($9,433) ($6,099) ($4,614) ($3,060) ($1,507) $119 $1,679 $2,379
Interest $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Expense
Taxes Incurred $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
iv
Nature’s Candy
Net Profit ($11,703) ($14,458) ($12,629) ($11,357) ($9,486) ($6,152) ($4,667) ($3,113) ($1,560) $66 $1,626 $2,326
Net Profit/Sales 0.00% -337.97% -183.24% -130.43% -83.34% -38.10% -25.55% -15.20% -6.87% 0.26% 5.97% 8.23%
Table: Cash Flow

Pro Forma Cash Flow
10 11 12
Cash Received
Cash from Operations

Cash Sales $0 $4,278 $6,892 $8,708 $11,382 $16,145 $18,265 $20,485 $22,704 $25,027 $27,256 $28,255
Subtotal Cash from $0 $4,278 $6,892 $8,708 $11,382 $16,145 $18,265 $20,485 $22,704 $25,027 $27,256 $28,255
Operations
Additional Cash Received

Sales Tax, VAT, HST/GST 0.00% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Received
New Current Borrowing $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
New Other Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
(interest-free)
New Long-term Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Sales of Other Current $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Assets
Sales of Long-term Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
New Investment Received $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Cash Received $0 $4,278 $6,892 $8,708 $11,382 $16,145 $18,265 $20,485 $22,704 $25,027 $27,256 $28,255
Expenditures Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month Month Month
10 11 12
Expenditures from
Operations
Cash Spending $8,500 $13,500 $13,500 $13,500 $13,500 $13,500 $13,500 $13,500 $13,500 $13,500 $13,500 $13,500
Bill Payments $105 $3,218 $5,210 $5,986 $6,539 $7,362 $8,765 $9,402 $10,068 $10,734 $11,430 $12,087
Subtotal Spent on $8,605 $16,718 $18,710 $19,486 $20,039 $20,862 $22,265 $22,902 $23,568 $24,234 $24,930 $25,587
Operations
Additional Cash Spent

Sales Tax, VAT, HST/GST $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Paid Out
Principal Repayment of $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Current Borrowing
Other Liabilities Principal $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Repayment
Long-term Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Principal Repayment
Purchase Other Current $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Assets
Purchase Long-term $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
v
Nature’s Candy
Assets
Dividends $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Cash Spent $8,605 $16,718 $18,710 $19,486 $20,039 $20,862 $22,265 $22,902 $23,568 $24,234 $24,930 $25,587
Net Cash Flow ($8,605) ($12,440) ($11,818) ($10,778) ($8,657) ($4,717) ($4,000) ($2,417) ($864) $793 $2,326 $2,668
Cash Balance $56,995 $44,555 $32,738 $21,960 $13,303 $8,585 $4,586 $2,169 $1,305 $2,098 $4,424 $7,092
Table: Balance Sheet

Pro Forma Balance
Sheet
Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
Assets Starting
Balances
Current Assets
Cash $65,600 $56,995 $44,555 $32,738 $21,960 $13,303 $8,585 $4,586 $2,169 $1,305 $2,098 $4,424 $7,092
Other Current $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Assets
Total Current $65,600 $56,995 $44,555 $32,738 $21,960 $13,303 $8,585 $4,586 $2,169 $1,305 $2,098 $4,424 $7,092
Assets
Long-term Assets
Long-term Assets $3,200 $3,200 $3,200 $3,200 $3,200 $3,200 $3,200 $3,200 $3,200 $3,200 $3,200 $3,200 $3,200
Accumulated $0 $53 $106 $159 $212 $265 $318 $371 $424 $477 $530 $583 $636
Depreciation
Total Long-term $3,200 $3,147 $3,094 $3,041 $2,988 $2,935 $2,882 $2,829 $2,776 $2,723 $2,670 $2,617 $2,564
Assets
Total Assets $68,800 $60,142 $47,649 $35,779 $24,948 $16,238 $11,467 $7,415 $4,945 $4,028 $4,768 $7,041 $9,656
Liabilities and Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
Capital
Current Liabilities
Accounts Payable $0 $3,045 $5,011 $5,769 $6,295 $7,071 $8,452 $9,067 $9,711 $10,354 $11,028 $11,674 $11,964
Current Borrowing $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other Current $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Liabilities
Subtotal Current $0 $3,045 $5,011 $5,769 $6,295 $7,071 $8,452 $9,067 $9,711 $10,354 $11,028 $11,674 $11,964
Liabilities
Long-term $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Liabilities
Total Liabilities $0 $3,045 $5,011 $5,769 $6,295 $7,071 $8,452 $9,067 $9,711 $10,354 $11,028 $11,674 $11,964
Paid-in Capital $80,000 $80,000 $80,000 $80,000 $80,000 $80,000 $80,000 $80,000 $80,000 $80,000 $80,000 $80,000 $80,000
Retained Earnings ($11,200) ($11,200) ($11,200) ($11,200) ($11,200) ($11,200) ($11,200) ($11,200) ($11,200) ($11,200) ($11,200) ($11,200) ($11,200)
Earnings $0 ($11,703) ($26,161) ($38,790) ($50,147) ($59,633) ($65,785) ($70,452) ($73,566) ($75,126) ($75,060) ($73,434) ($71,108)
Total Capital $68,800 $57,097 $42,639 $30,010 $18,653 $9,167 $3,015 ($1,652) ($4,766) ($6,326) ($6,260) ($4,634) ($2,308)
vi
Nature’s Candy
Total Liabilities $68,800 $60,142 $47,649 $35,779 $24,948 $16,238 $11,467 $7,415 $4,945 $4,028 $4,768 $7,041 $9,656
and Capital
Net Worth $68,800 $57,097 $42,639 $30,010 $18,653 $9,167 $3,015 ($1,652) ($4,766) ($6,326) ($6,260) ($4,634) ($2,308)
vii
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Market Analysis Summary 8

Table: Sales Forecast i

Table: General Assumptions iii

Table: Profit and Loss iv

Table: Cash Flow v

Table: Balance Sheet vi

Year 1 Year 2 Year 3

 To make Nature's Candy an icon brand.

 Legal fees for the business formation.

Total Requirements $80,000

Liabilities and Capital

Loss at Start-up (Start-up Expenses) ($11,200)

Total Capital and Liabilities $68,800

Total Funding $80,000

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Market Analysis Summary

Chart: Market Analysis (Pie)

Market Analysis (Pie)

Table: Market Analysis

 GNC (General Nutritional Companies, Inc.): This company is a nationwide specialty

The primary channels of distribution in this market are:

 Mass market retailers (Fred Meyer, Rite Aide).

Competition and Buying Patterns

Private Label Products

Strategy and Implementation Summary

Chart: Sales Monthly

Table: Sales Forecast

Direct Cost of Sales Year 1 Year 2 Year 3

Milestone Start Date End Date Budget Manager Department

Web Plan Summary

Website Marketing Strategy

There are important gaps as follows:

 Customer service representative/manager.

One programmer in addition to Stew will be hired in month one.

Customer service $27,500 $30,000 $30,000

Total Payroll $157,000 $174,000 $190,000

Table: General Assumptions

Projected Cash Flow

$30,000 Net Cash Flow

Table: Cash Flow

Pro Forma Cash Flow

Year 1 Year 2 Year 3

Cash from Operations

Additional Cash Received

Expenditures Year 1 Year 2 Year 3

Expenditures from Operations