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Initial File For 3 Statement

The document presents a three statement model forecasting revenue, expenses, assets, and cashflows for a business from 2022 to 2026. It includes income statements, balance sheets, cashflow statements, and assumptions around revenue growth, expenses, assets, and financing.

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anmolpahawabsr
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14 views

Initial File For 3 Statement

The document presents a three statement model forecasting revenue, expenses, assets, and cashflows for a business from 2022 to 2026. It includes income statements, balance sheets, cashflow statements, and assumptions around revenue growth, expenses, assets, and financing.

Uploaded by

anmolpahawabsr
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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THREE STATEMENT MODEL

T MODEL
Income Statement
$ in actual figures 2022E 2023E 2024E
Revenue
Gross Revenue 25,000 27,500 32,500
Discounts (1,250) (1,375) (1,625)
Net Revenue 23,750 26,125 30,875
Cost of Goods Sold (COGS)
Raw Materials (7,500) (8,250) (9,750)
Fulfillment (1,750) (1,925) (2,275)
Transaction Fees (500) (550) (650)
Total COGS (9,750) (10,725) (12,675)
Gross Profit 14,000 15,400 18,200
Gross Profit Margin % 59% 59% 59%
Operating Expenses
Labor (3,750) (4,125) (4,875)
Marketing (1,250) (1,375) (1,625)
SGA & Other (1,250) (1,375) (1,625)
Total OpEx (6,250) (6,875) (8,125)
EBITDA 7,750 8,525 10,075
Depreciation & Amortization (4,952) (4,952) (4,952)
EBIT 2,798 3,573 5,123
Interest Expense
EBT 2,798 3,573 5,123
Taxes 588 750 1,076
Net Income

Net Income as % of Revenue

Assumptions:
Revenue
Cups Sold 5,000 5,500 6,500
Average Price per Cup $5 $5 $5
Discounts 5% 5% 5%

Cost of Goods Sold (COGS)


Raw Materials 30% 30% 30%
Fulfillment 7% 7% 7%
Transaction Fees 2% 2% 2%

Operating Expenses
Labor 15% 15% 15%
Marketing 5% 5% 5%
SGA & Other 5% 5% 5%

Corporate Tax Rate 21% 21% 21%


2025E 2026E

40,000 50,000
(2,000) (2,500)
38,000 47,500

(12,000) (15,000)
(2,800) (3,500)
(800) (1,000)
(15,600) (19,500)
22,400 28,000
59% 59%

(6,000) (7,500)
(2,000) (2,500)
(2,000) (2,500)
(10,000) (12,500) components of all accounts
12,400 15,500
(4,952) (2,952)
7,448 12,548

7,448 12,548
1,564 2,635

8,000 10,000
$5 $5
5% 5%

30% 30%
7% 7%
2% 2%

15% 15%
5% 5%
5% 5%

21% 21%
Balance Sheet Historical
$ in actual figures 12/31/2021 12/31/2022 12/31/2023 12/31/2024 12/31/2025
Current Assets
Cash 5,000
Accounts Receivable 150 238 261 309 380
Total Current Assets 5,150 238 261 309 380
Non Current Assets
Fixed Assets 10,000 24,000 24,000 24,000 29,000
Accumulated Depreciation (2,000) 6,952 11,905 16,857 21,810
Net Fixed Assets 8,000
Total Non Current Assets 8,000
Total Assets 13,150

Current Liabilities
Accounts Payable 200 220 242 286 353
Deferred Revenue 100
Total Current Liabilitites 300 220.338983 242.372881 286.440678 352.542373
Non Current Liabilities
Debt 10,000
Total Non Current Liabilitites 10,000
Total Liabilitites 10,300
Equity
Common Stock 300
Retained Earnings 2,550
Total Equity 2,850
Total Liabilities & Equity 13,150

Balance Check - - - - -

Assumptions:
Net Revenue 15,000 23,750 26,125 30,875 38,000
COGS 8,850 9750 10725 12675 15600
Accounts Receivable 1.0% 1.0% 1.0% 1.0% 1.0%
Accounts Payable 2.3% 2.3% 2.3% 2.3% 2.3%
Deferred Revenue 0.7% 0.7% 0.7% 0.7% 0.7%

Debt
Net Borrowing 5,000
Debt Repayment 500 500 750 750
Interest Rate 7% 7% 7% 7%
Interest Payment
12/31/2026

475
475

29,000
24,762

441

440.677966

47,500
19500
1.0%
2.3%
0.7%

750
7%
Statement of Cashflows
$ in actual figures 1/1/2022 1/1/2023 1/1/2024 1/1/2025
Net Income
Operating Activities
Depreciation
Change in Accounts Receivable
Change in Accounts Payable
Change in Deferred Revenue
Operating Cash Flow
Investing Activities
CapEx
Investing Cash Flow
Financing Activities
Debt Repayment
Net Borrowings
Financing Cash Flow
Net Cash Flow
1/1/2026
Fixed Assets
$ in actual figures Asset Life 12/31/2022 12/31/2023 12/31/2024 12/31/2025 12/31/2026
CapEx
Lemon Crusher 3 $ 5,000 $ 5,000
Ice Machine 7 $ 3,000
Refrigerator 7 $ 6,000
Total CapEx $ 14,000 $ - $ - $ 5,000 $ -

Depreciation
Existing Equipment $ 2,000 $ 2,000 $ 2,000 $ 2,000
Lemon Crusher $ 1,667 $ 1,667 $ 1,667 $ 1,667 $ 1,667
Ice Machine $ 429 $ 429 $ 429 $ 429 $ 429
Refrigerator $ 857 $ 857 $ 857 $ 857 $ 857
Total D&A $ 4,952 $ 4,952 $ 4,952 $ 4,952 $ 2,952

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