Executive Summary

Jungle Zone Paintball will officially open its doors April 1. Located just off Interstate
Highway 5 in Raphael, WA, it is a great location serving over 750,000 people in the
greater Richmond area. Nationwide, paintball is growing as a recreational activity and
sport. The popularity has lead to regional and national competitions with cash prizes of
over $100,000 to the winners. Jungle Zone Paintball will have both indoor and outdoor
playing facilities, as well as a concession stand and rental shop.

John Martin, co-owner of Jungle Zone Paintball, has been connected with the sport for
over ten years. For the past five years, John has been the manager of the popular Urban
Nightmare Paintball facility in Rosemead, a hundred miles south of Raphael. He is a
familiar fixture at all of the region's paintball events and last year served as league
commissioner for Rosemead's 25-team Xtreme League Competition.

Ten of the teams that are part of Rosemead's Xtreme League are from the Raphael area
and have already committed to recruit another six teams to create a new league for the
area. Jungle Zone Paintball will serve as the league practicing and playing facility.

With this base of support, Jungle Zone Paintball will focus on the creation of a 10-15
team youth league. The league play will become a foundation for the facility to grow its
customer base and promote the sport of paintball to new customers.

The dynamic management team responsible for the design, building, development of the
facility, and hands-on management of the daily operations are John Martin, Wendy
Martin, William Johnson and Larry Priest. In addition, a team-oriented and customer-
focused staff of eight will support the management team.

1.1 Objectives
Jungle Zone Paintball will build a paintball game facility in Raphael, WA.
Service/products include an indoor/outdoor playing facilities, snack bar, rental shop,
paintball sales and clean-up/repair area. The commercial funding will be raised from
private investors. Jungle Zone Paintball anticipates opening on April 1, with top
gun first year gross revenues.

1.2 Mission

The purpose of Jungle Zone Paintball is to provide the residents of Raphael the best
paintball facility in the region. It will provide excellent service, quality rental equipment
and ammunition, and a clean-up facility, which will cater to the entire family. The snack
bar will be a large comfortable area where players and guests can socialize.

The indoor facility is a 10,000 square foot converted factory floor that will be set-up in a
tropical motif. The outdoor facility will be on a 10 acre parcel of land and will include an
imaginary town setting called Piranhaville.

On all playing fields, Jungle Zone will create a competitive environment that will
promote playing safe, playing hard, and playing fair. Our customers will be satisfied and
will return again and again.

1.3 Keys to Success

Jungle Zone Paintball has three keys to success.

 Location. Other services and stores in the surrounding area will ensure passing
traffic.

 Low overhead cost. Jungle Zone Paintball's management will keep overhead cost
at a minimum.

 Wide range of game options. Jungle Zone Paintball will aim to provide diverse
and changing games.
Company Summary
The facility site is a ten-acre tract of wooded flat land with an old industrial building and
adjacent parking lot, located in what is quickly becoming the most desirable business area
of York County. This is the center of York County's commercial development. The
market for a paintball facility in York County is superior to most, due to the tremendous
population growth during the past five years, the overwhelming majority of which is
within ten miles of the facility. In addition, the area has Lawrence University with a
student population of 15,000.

Paintball is a growing participation sport in the United States. Paintball facilities grossed
over $100 million in sales last year. By far, the most significant factor to affect the
paintball business in the forthcoming decade is the dramatic growth of the 16-25 year old
segment of the population, which will increase by 54%. This age group represents the
prime segment of the population that joins paintball leagues, and that means bottom-line
profit for the facility will increase. The facility will be the most modern in southern
Washington.

2.1 Company Ownership

Jungle Zone Paintball is owned by John Martin, William Johnson, Robert Johnson,
Wendy Martin and Larry Priest.

2.2 Start-up Summary

During the start-up phase of this project, the following major events will occur, some of
them simultaneously:

 Obtain $250,000 investment.

 Obtain $150,000 SBA loan.

 Obtain all required permits.

 Lease the facility site.

 Order paintball equipment (short-term assets).

 Start building center/leasehold improvements (this on two-month timeline).

 Facility furniture and equipment (long-term assets).

 Hire key personnel.

 Start development of leagues.

 Finalize operating procedures.

 Intensify marketing campaign.

 Hire remaining staff.

 Train staff.

 Order inventory.
  Open for business.

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START-UP FUNDING

Start-up Expenses to Fund $79,200

Start-up Assets to Fund $320,800

TOTAL FUNDING REQUIRED $400,000

Assets

Non-cash Assets from Start-up $152,000

Cash Requirements from Start-up $168,800

Additional Cash Raised $0

Cash Balance on Starting Date $168,800

TOTAL ASSETS $320,800

Liabilities and Capital

Liabilities

Current Borrowing $0

Long-term Liabilities $150,000

Accounts Payable (Outstanding Bills) $0

Other Current Liabilities (interest-free) $0

TOTAL LIABILITIES $150,000

Capital

Planned Investment

Investor 1 $50,000

Investor 2 $50,000

Investor 3 $50,000

Investor 4 $50,000

Investor 5 $50,000

Other $0

Additional Investment Requirement $0

TOTAL PLANNED INVESTMENT $250,000

Loss at Start-up (Start-up Expenses) ($79,200)

TOTAL CAPITAL $170,800

 TOTAL CAPITAL AND LIABILITIES $320,800

Total Funding $400,000

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START-UP

Requirements

Start-up Expenses

Legal $500

Stationery etc. $200

Brochures $500
Permits $3,000

Insurance $1,000

Lease $6,000

Rehab Indoor/Outdoor Field Surfaces $10,000

Building Lighting/AC $3,000

Cash Reserves for Hiring $50,000

Snackbar Setup $5,000

TOTAL START-UP EXPENSES $79,200

Start-up Assets

Cash Required $168,800

Start-up Inventory $9,000

Other Current Assets $15,000

Long-term Assets $128,000

 TOTAL ASSETS $320,800

Total Requirements $400,000

Products and Services

The paintball business is a growing entertainment. This is a sport that all ages can
participate in and enjoy as individuals or in groups. The core revenue producer is the
league structure, which is all encompassing. The basic element in leagues is its skill
levels--beginning with youth leagues, it progresses until it reaches the best league
players. The largest number of league paintball players are in the 26-46 age group. These
leagues are primarily made up of men with similar backgrounds. League development is
only limited by management's imagination; however, the key is to find a common interest
which each member of the league shares.

Jungle Zone Paintball offers all skill levels the best playing fields, the best equipment
rentals and ammunition, and the best officials. We focus on making league play the
exceptional experience it should be.
Market Analysis Summary
The prime market of a paintball facility is a ten-mile radius. However, if the facility has
easy access to the Interstate highway system, that radius can be extended to twenty miles.

The demographics of Jungle Zone Paintball are:

 Total population in the ten-mile radius is in excess of 500,000 people.

 21.5% are men 26 to 46 years old.

 18% are young men 16 to 25 years old.

 The average income for the area is $43,682.

4.1 Market Segmentation

The paintball market is targeted at two main groups:

 Young Men: ages 16-25.

 Older Men: ages 26-46.

MARKET ANALYSIS

YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5

Potential Growth CAGR

Customers

Young 15% 107,500 123,625 142,169 163,494 188,018 15.00%

Adult Men

Older 10% 90,000 99,000 108,900 119,790 131,769 10.00%

Adult Men

Other 0% 0 0 0 0 0 0.00%

Total 12.80% 197,500 222,625 251,069 283,284 319,787 12.80%

Strategy and Implementation Summary
Customer service is paramount in the paintball business. The starting point to accomplish
this is to have a trained and motivated staff that enjoys working directly with the public.
It is always easier to please your customers when the facility is exceptional and all of the
equipment is in proper working order.

The satisfaction of the league players is the best marketing vehicle we have in building a
loyal customer base.

5.1 Competitive Edge

Jungle Zone Paintball's competitive advantage over its potential competitors is the
following:

 Location. The facility is located right off I-5 exit 265B and near the new Raphael
Shopping Complex and Lawrence University. The new shopping complex will
become a common destination for the area's residents and Jungle Zone Paintball
will benefit from the road improvement that the shopping center has created.

 Low overhead cost. Jungle Zone Paintball's management will keep overhead cost
at a minimum. First, during resurfacing of the facility, John Martin will be project
manager, saving approximately 15% of construction costs. His experience at
operating paintball facilities will contribute to his ability to streamline operations
while minimizing unnecessary expenses.

 Wide range of game options. Jungle Zone Paintball will provide our customers
with multiple playing fields (indoor and outdoor) and changing game scenarios that
 will be tailored to group skill. This diversity will bring in more customers and assure
their satisfaction with the experience.

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5.2 Marketing Strategy

The marketing strategy will be to attract customers from both target groups by using a
distinct pricing and promotion strategy for each group.

5.2.1 Pricing Strategy

Pricing strategy for young adults:

 Admission for children and young adults (ages 16-26) will be $10.

 Admission for a group of five or more children and young adults is $8 for each.

 Gun rentals and paint balls are discounted by 15% on Monday - Thursday (except

summer months).

 College-focused two for the price of one admission on Monday - Thursday .

Pricing strategy for older adults:

 Admission will be $15.

 Admission for a group of five older adults is $12 for each.

 Gun rentals and paint balls are discounted by 15% on Monday - Thursday (except

summer months).

5.2.2 Promotion Strategy

Promotion strategy for young adults:

 Sponsor weekly youth and college league competition.

 Advertise on Lawrence University campus.

 Advertise in video arcades and skateboard shops.

Promotion strategy for older adults:

 Sponsor a newbie five-man league.

 Advertise employee-event package deal to local businesses.

5.3 Sales Strategy

Jungle Zone Paintball provides a venue for the paintball player to enjoy his leisure time
participating in a competitive sport that requires strength and athletic ability.

5.3.1 Sales Forecast

The charts and table below show Jungle Zone Paintball projected Sales Forecast for three
years.
 

SALES FORECAST

YEAR 1 YEAR 2 YEAR 3

Unit Sales

Admission 12,500 16,500 19,000

Rentals 10,125 11,138 11,694

Paint Balls 24,500 25,725 27,011

Food 6,480 6,804 7,144

Other 0 0 0

TOTAL UNIT SALES 53,605 60,167 64,850

Unit Prices Year 1 Year 2 Year 3

Admission $12.00 $12.00 $13.00

Rentals $15.00 $15.00 $16.00

Paint Balls $25.00 $25.00 $25.00

Food $5.00 $5.00 $5.00

Other $0.00 $0.00 $0.00

Sales

Admission $150,000 $198,000 $247,000

Rentals $151,875 $167,063 $187,110

Paint Balls $612,500 $643,125 $675,281

Food $32,400 $34,020 $35,721

Other $0 $0 $0

TOTAL SALES $946,775 $1,042,208 $1,145,112

Direct Unit Costs Year 1 Year 2 Year 3

Admission $0.00 $0.00 $0.00

Rentals $1.00 $1.00 $1.00

Paint Balls $3.00 $3.00 $3.00

Food $1.00 $1.00 $1.00

Other $0.00 $0.00 $0.00

Direct Cost of Sales

Admission $0 $0 $0

Rentals $10,125 $11,138 $11,694

Paint Balls $73,500 $77,175 $81,034

 Food $6,480 $6,804 $7,144

Other $0 $0 $0

Subtotal Direct Cost of Sales $90,105 $95,117 $99,872

5.4 Milestones

The following table shows important milestones for Jungle Zone Paintball.

MILESTONES

Milestone Start Date End Date Budget Manager Department

Lease Land 1/1/2002 1/1/2002 $0 ABC Marketing

Rehab Outdoor 2/1/2001 3/1/2001 $0 ABC Marketing

Surface

Rehab Indoor 1/15/2001 2/28/2001 $0 ABC Web

Surface

Hiring Staff 2/2/2002 3/15/2002 $0 ABC Web

Equipment Set-Up 2/1/2002 3/12/2002 $0 ABC Web

Advertising 3/1/2002 3/30/2002 $0 ABC Department

Opening 4/1/2002 4/1/2002 $0 ABC Department

Totals $0
Management Summary
Our management philosophy is based on mutual respect for all contributions made by our
employees without regard to the position they hold in the company. People who work at
Jungle Zone Paintball want to work here because the work environment enables them to
work smarter--not harder, and they know their suggestions are appreciated. The ability of
Jungle Zone to accomplish its goals and lead the Paintball industry is significantly related
to the expertise, abilities, and can-do spirit of the management team. The high standards
set by Jungle Zone's team will make it difficult for competitors to enter and survive in the
market area.

6.1 Management Team

John Martin, Manager. John Martin has a Bachelors degree in business management,

five years management experience in the restaurant/bar business and five subsequent
years managing a paintball facility. John's specific responsibilities will lie primarily with
the coordination and oversight of daily operations.

Wendy Martin, Accountant. Wendy Martin has a B.S. in accounting and ten years of

accountant experience. Wendy Martin's specific responsibilities will be administrative
management to include inventory management, accounts payable, purchasing, and
payroll.

William Johnson, Assistant Manager/League Coordinator. William Johnson has been

involved in Paintball competition and facility management for the past ten years. Most
recently, he has served as regional head of league referees. For the last three years,
William Johnson has been the safety inspector for Urban Nightmare Paintball.

Larry Priest, Facility Maintenance. Larry Priest has more than seven years of paintball

facility experience and over fifteen years of construction experience. Currently, Larry
Priest is a construction contractor with Ronn Construction.
6.2 Personnel Plan

The Jungle Zone Paintball will have the following personnel:

 Four counter people.

 One concession person.

 Three referees and safety inspectors.

PERSONNEL PLAN

YEAR 1 YEAR 2 YEAR 3

Manager $54,000 $58,000 $61,000

Accountant $38,500 $45,000 $48,000

Assistant Manager $35,000 $45,000 $48,000

Facility Maintenance $36,000 $40,000 $43,000

Counter Staff $35,000 $38,000 $40,000

Concession Person $25,000 $26,250 $27,563

Referee/Safety Inspectors $70,000 $80,000 $85,000

TOTAL PEOPLE 0 0 0

Total Payroll $293,500 $332,250 $352,563

Financial Plan
The following is the Financial Plan for Jungle Zone Paintball.

7.1 Break-even Analysis

With the average monthly fixed costs and projected profit margin, Jungle Zone Paintball
will need the following monthly sales revenue to break even.

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BREAK-EVEN ANALYSIS

Monthly Units Break-even 4,233

 Monthly Revenue Break-even $74,759

Assumptions:

Average Per-Unit Revenue $17.66

Average Per-Unit Variable Cost $1.68

Estimated Monthly Fixed Cost $67,644

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7.2 Projected Profit and Loss

The company's projected profit and loss is outlined in the following table.
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PRO FORMA PROFIT AND LOSS

YEAR 1 YEAR 2 YEAR 3

Sales $946,775 $1,042,208 $1,145,112

Direct Cost of Sales $90,105 $95,117 $99,872

Other Production Expenses $0 $0 $0

TOTAL COST OF SALES $90,105 $95,117 $99,872

Gross Margin $856,670 $947,091 $1,045,240

Gross Margin % 90.48% 90.87% 91.28%

Expenses

Payroll $293,500 $332,250 $352,563

Sales and Marketing and Other $366,000 $410,000 $450,000

Expenses

Depreciation $6,000 $6,000 $6,000

Leased Equipment $0 $0 $0

Utilities $18,200 $19,500 $19,800

Insurance $12,000 $12,000 $12,000

Rent $72,000 $72,000 $72,000

 Payroll Taxes $44,025 $49,838 $52,884

Other $0 $0 $0

Total Operating Expenses $811,725 $901,588 $965,247

Profit Before Interest and Taxes $44,945 $45,504 $79,993

EBITDA $50,945 $51,504 $85,993

Interest Expense $13,984 $12,188 $10,313

Taxes Incurred $9,288 $9,995 $20,904

Net Profit $21,672 $23,321 $48,776

Net Profit/Sales 2.29% 2.24% 4.26%

7.3 Projected Cash Flow

The company's estimated cash flow analysis is outlined in the following table.
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PRO FORMA CASH FLOW

YEAR 1 YEAR 2 YEAR 3

Cash Received

Cash from Operations

Cash Sales $946,775 $1,042,208 $1,145,112

SUBTOTAL CASH FROM OPERATIONS $946,775 $1,042,208 $1,145,112

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 $946,775 $1,042,208 $1,145,112

Expenditures Year 1 Year 2 Year 3

Expenditures from Operations

Cash Spending $293,500 $332,250 $352,563

Bill Payments $582,905 $666,889 $733,506

SUBTOTAL SPENT ON OPERATIONS $876,405 $999,139 $1,086,068

Additional Cash Spent

Sales Tax, VAT, HST/GST Paid Out $0 $0 $0

Principal Repayment of Current Borrowing $0 $0 $0

Other Liabilities Principal Repayment $0 $0 $0

Long-term Liabilities Principal Repayment $18,750 $18,750 $18,750

Purchase Other Current Assets $0 $0 $0

Purchase Long-term Assets $0 $0 $0

Dividends $0 $0 $0

SUBTOTAL CASH SPENT $895,155 $1,017,889 $1,104,818

 Net Cash Flow $51,620 $24,319 $40,294

Cash Balance $220,420 $244,739 $285,033

7.4 Projected Balance Sheet

The company's projected balance sheet is outlined in the following table.

PRO FORMA BALANCE SHEET

YEAR 1 YEAR 2 YEAR 3

Assets

Current Assets

Cash $220,420 $244,739 $285,033

Inventory $8,085 $8,535 $8,961

Other Current Assets $15,000 $15,000 $15,000

TOTAL CURRENT ASSETS $243,505 $268,273 $308,994

Long-term Assets

Long-term Assets $128,000 $128,000 $128,000

Accumulated Depreciation $6,000 $12,000 $18,000

TOTAL LONG-TERM ASSETS $122,000 $116,000 $110,000

TOTAL ASSETS $365,505 $384,273 $418,994

Liabilities and Capital Year 1 Year 2 Year 3

Current Liabilities

Accounts Payable $41,782 $55,980 $60,674

Current Borrowing $0 $0 $0

Other Current Liabilities $0 $0 $0

SUBTOTAL CURRENT LIABILITIES $41,782 $55,980 $60,674

Long-term Liabilities $131,250 $112,500 $93,750

 TOTAL LIABILITIES $173,032 $168,480 $154,424

Paid-in Capital $250,000 $250,000 $250,000

Retained Earnings ($79,200) ($57,528) ($34,206)

Earnings $21,672 $23,321 $48,776

TOTAL CAPITAL $192,472 $215,794 $264,570

TOTAL LIABILITIES AND CAPITAL $365,505 $384,273 $418,994

Net Worth $192,472 $215,794 $264,570

7.5 Business Ratios

The company's projected business ratios are provided in the table below. The final
column, Industry Profile, shows significant ratios for the Amusement and Recreation
industry, as determined by the Standard Industry Classification (SIC) Index code 7999.

RATIO ANALYSIS
 YEAR 1 YEAR 2 YEAR 3 INDUSTRY
PROFILE

Sales Growth 0.00% 10.08% 9.87% 15.20%

Percent of Total Assets

Inventory 2.21% 2.22% 2.14% 3.50%

Other Current Assets 4.10% 3.90% 3.58% 34.40%

Total Current Assets 66.62% 69.81% 73.75% 42.90%

Long-term Assets 33.38% 30.19% 26.25% 57.10%

TOTAL ASSETS 100.00% 100.00% 100.00% 100.00%

Current Liabilities 11.43% 14.57% 14.48% 36.40%

Long-term Liabilities 35.91% 29.28% 22.38% 23.30%

Total Liabilities 47.34% 43.84% 36.86% 59.70%

NET WORTH 52.66% 56.16% 63.14% 40.30%

Percent of Sales

Sales 100.00% 100.00% 100.00% 100.00%

Gross Margin 90.48% 90.87% 91.28% 0.00%

Selling, General & Administrative 88.19% 88.64% 87.02% 76.60%

Expenses

Advertising Expenses 6.97% 5.76% 6.11% 2.60%

Profit Before Interest and Taxes 4.75% 4.37% 6.99% 2.00%

Main Ratios

Current 5.83 4.79 5.09 1.17

Quick 5.63 4.64 4.94 0.75

Total Debt to Total Assets 47.34% 43.84% 36.86% 59.70%

Pre-tax Return on Net Worth 16.09% 15.44% 26.34% 2.40%

Pre-tax Return on Assets 8.47% 8.67% 16.63% 6.00%

Additional Ratios Year 1 Year 2 Year 3

Net Profit Margin 2.29% 2.24% 4.26% n.a

Return on Equity 11.26% 10.81% 18.44% n.a

Activity Ratios

Inventory Turnover 8.57 11.45 11.42 n.a

Accounts Payable Turnover 14.95 12.17 12.17 n.a

Payment Days 27 26 29 n.a

Total Asset Turnover 2.59 2.71 2.73 n.a

Debt Ratios

Debt to Net Worth 0.90 0.78 0.58 n.a

Current Liab. to Liab. 0.24 0.33 0.39 n.a

Liquidity Ratios

Net Working Capital $201,722 $212,294 $248,320 n.a

Interest Coverage 3.21 3.73 7.76 n.a

Additional Ratios

Assets to Sales 0.39 0.37 0.37 n.a

Current Debt/Total Assets 11% 15% 14% n.a

Acid Test 5.63 4.64 4.94 n.a

Sales/Net Worth 4.92 4.83 4.33 n.a

Dividend Payout 0.00 0.00 0.00 n.a

Appendix
SALES FORECAST

MONTH MONTH MONTH MONTH MONTH MONTH 6 MONTH 7 MONTH 8 MONTH 9 MONTH MONTH MONTH
1 2 3 4 5 10 11 12

Unit Sales

Admission 0% 0 0 0 1,000 1,000 1,500 1,800 2,000 1,600 1,400 1,200 1,000

Rentals 0% 0 0 0 750 750 1,250 1,500 1,700 1,375 1,150 900 750

Paint 0% 0 0 0 2,000 2,000 3,000 3,800 4,000 3,000 2,500 2,200 2,000
Balls

Food 0% 0 0 0 500 500 760 760 860 950 900 650 600

Other 0% 0 0 0 0 0 0 0 0 0 0 0 0

TOTAL 0 0 0 4,250 4,250 6,510 7,860 8,560 6,925 5,950 4,950 4,350
UNIT
SALES

Unit Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
Prices

Admission $12.00 $12.00 $12.00 $12.00 $12.00 $12.00 $12.00 $12.00 $12.00 $12.00 $12.00 $12.00

Rentals $15.00 $15.00 $15.00 $15.00 $15.00 $15.00 $15.00 $15.00 $15.00 $15.00 $15.00 $15.00

Paint $25.00 $25.00 $25.00 $25.00 $25.00 $25.00 $25.00 $25.00 $25.00 $25.00 $25.00 $25.00
Balls

Food $10.00 $5.00 $5.00 $5.00 $5.00 $5.00 $5.00 $5.00 $5.00 $5.00 $5.00 $5.00

Other $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Sales

Admission $0 $0 $0 $12,000 $12,000 $18,000 $21,600 $24,000 $19,200 $16,800 $14,400 $12,000

Rentals $0 $0 $0 $11,250 $11,250 $18,750 $22,500 $25,500 $20,625 $17,250 $13,500 $11,250

Paint $0 $0 $0 $50,000 $50,000 $75,000 $95,000 $100,000 $75,000 $62,500 $55,000 $50,000
Balls

Food $0 $0 $0 $2,500 $2,500 $3,800 $3,800 $4,300 $4,750 $4,500 $3,250 $3,000

Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

TOTAL $0 $0 $0 $75,750 $75,750 $115,550 $142,900 $153,800 $119,575 $101,050 $86,150 $76,250
SALES

Direct Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
Unit
Costs

Admission 0.00% $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

Rentals 0.00% $0.00 $0.00 $0.00 $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 $1.00

Paint 0.00% $0.00 $0.00 $0.00 $3.00 $3.00 $3.00 $3.00 $3.00 $3.00 $3.00 $3.00 $3.00
Balls

Food 0.00% $0.00 $0.00 $0.00 $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 $1.00

Other 0.00% $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

Direct
Cost of
Sales

Admission $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Rentals $0 $0 $0 $750 $750 $1,250 $1,500 $1,700 $1,375 $1,150 $900 $750
Paint $0 $0 $0 $6,000 $6,000 $9,000 $11,400 $12,000 $9,000 $7,500 $6,600 $6,000
Balls

Food $0 $0 $0 $500 $500 $760 $760 $860 $950 $900 $650 $600

Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Subtotal $0 $0 $0 $7,250 $7,250 $11,010 $13,660 $14,560 $11,325 $9,550 $8,150 $7,350
Direct
Cost of
Sales

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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

Manager 0% $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500

Accountant 0% $0 $3,500 $3,500 $3,500 $3,500 $3,500 $3,500 $3,500 $3,500 $3,500 $3,500 $3,500

Assistant 0% $0 $0 $3,500 $3,500 $3,500 $3,500 $3,500 $3,500 $3,500 $3,500 $3,500 $3,500
Manager

Facility 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
Maintenance

Counter Staff 0% $0 $0 $3,500 $3,500 $3,500 $3,500 $3,500 $3,500 $3,500 $3,500 $3,500 $3,500
Concession 0% $0 $0 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500
Person

Referee/Safety 0% $0 $0 $7,000 $7,000 $7,000 $7,000 $7,000 $7,000 $7,000 $7,000 $7,000 $7,000
Inspectors

TOTAL 0 0 0 0 0 0 0 0 0 0 0 0
PEOPLE

Total Payroll $7,500 $11,000 $27,500 $27,500 $27,500 $27,500 $27,500 $27,500 $27,500 $27,500 $27,500 $27,500

GENERAL ASSUMPTIONS

MONTH MONTH MONTH MONTH MONTH MONTH MONTH MONTH MONTH MONTH MONTH MONTH
1 2 3 4 5 6 7 8 9 10 11 12

Plan 1 2 3 4 5 6 7 8 9 10 11 12
Month

Current 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

Long- 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00%
term
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

PRO FORMA PROFIT AND LOSS

MONTH 1 MONTH 2 MONTH 3 MONTH 4 MONTH 5 MONTH MONTH MONTH MONTH MONTH MONTH MONTH
6 7 8 9 10 11 12
Sales $0 $0 $0 $75,750 $75,750 $115,550 $142,900 $153,800 $119,575 $101,050 $86,150 $76,250

Direct Cost $0 $0 $0 $7,250 $7,250 $11,010 $13,660 $14,560 $11,325 $9,550 $8,150 $7,350
of Sales

Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Production
Expenses

TOTAL $0 $0 $0 $7,250 $7,250 $11,010 $13,660 $14,560 $11,325 $9,550 $8,150 $7,350
COST OF
SALES

Gross $0 $0 $0 $68,500 $68,500 $104,540 $129,240 $139,240 $108,250 $91,500 $78,000 $68,900
Margin

Gross 0.00% 0.00% 0.00% 90.43% 90.43% 90.47% 90.44% 90.53% 90.53% 90.55% 90.54% 90.36%
Margin %

Expenses

Payroll $7,500 $11,000 $27,500 $27,500 $27,500 $27,500 $27,500 $27,500 $27,500 $27,500 $27,500 $27,500

Sales and $0 $0 $20,000 $50,000 $50,000 $45,000 $45,000 $45,000 $45,000 $23,000 $22,000 $21,000
Marketing
and Other
Expenses

Depreciation $0 $0 $600 $600 $600 $600 $600 $600 $600 $600 $600 $600

Leased $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Equipment

Utilities $0 $1,000 $1,000 $1,800 $1,800 $1,800 $1,800 $1,800 $1,800 $1,800 $1,800 $1,800

Insurance $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000

Rent $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000
Payroll 15% $1,125 $1,650 $4,125 $4,125 $4,125 $4,125 $4,125 $4,125 $4,125 $4,125 $4,125 $4,125
Taxes

Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Total $15,625 $20,650 $60,225 $91,025 $91,025 $86,025 $86,025 $86,025 $86,025 $64,025 $63,025 $62,025
Operating
Expenses

Profit Before ($15,625) ($20,650) ($60,225) ($22,525) ($22,525) $18,515 $43,215 $53,215 $22,225 $27,475 $14,975 $6,875
Interest and
Taxes

EBITDA ($15,625) ($20,650) ($59,625) ($21,925) ($21,925) $19,115 $43,815 $53,815 $22,825 $28,075 $15,575 $7,475

Interest $1,237 $1,224 $1,211 $1,198 $1,185 $1,172 $1,159 $1,146 $1,133 $1,120 $1,107 $1,094
Expense

Taxes ($5,059) ($6,562) ($18,431) ($7,117) ($7,113) $5,203 $12,617 $15,621 $6,328 $7,907 $4,160 $1,734
Incurred

Net Profit ($11,803) ($15,312) ($43,005) ($16,606) ($16,597) $12,140 $29,439 $36,448 $14,765 $18,449 $9,708 $4,047

Net 0.00% 0.00% 0.00% -21.92% -21.91% 10.51% 20.60% 23.70% 12.35% 18.26% 11.27% 5.31%
Profit/Sales

PRO FORMA CASH FLOW

MONTH MONTH 2 MONTH 3 MONTH MONTH 5 MONTH 6 MONTH 7 MONTH 8 MONTH 9 MONTH MONTH MONTH
1 4 10 11 1

Cash Received

Cash from
Operations

Cash Sales $0 $0 $0 $75,750 $75,750 $115,550 $142,900 $153,800 $119,575 $101,050 $86,150 $76,25
SUBTOTAL $0 $0 $0 $75,750 $75,750 $115,550 $142,900 $153,800 $119,575 $101,050 $86,150 $76,25
CASH FROM
OPERATIONS

Additional
Cash Received

Sales Tax, 0.00% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $

VAT, HST/GST
Received

New Current $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $
Borrowing

New Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $
Liabilities
(interest-free)

New Long- $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $
term Liabilities

Sales of Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $
Current Assets

Sales of Long- $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $
term Assets

New $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $
Investment
Received

SUBTOTAL $0 $0 $0 $75,750 $75,750 $115,550 $142,900 $153,800 $119,575 $101,050 $86,150 $76,25
CASH
RECEIVED

Expenditures Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 1

Expenditures
from
Operations
Cash $7,500 $11,000 $27,500 $27,500 $27,500 $27,500 $27,500 $27,500 $27,500 $27,500 $27,500 $27,50
Spending

Bill Payments $143 $4,304 $4,665 $16,516 $63,265 $64,754 $79,740 $88,341 $89,672 $72,465 $52,357 $46,68

SUBTOTAL $7,643 $15,304 $32,165 $44,016 $90,765 $92,254 $107,240 $115,841 $117,172 $99,965 $79,857 $74,18
SPENT ON
OPERATIONS

Additional
Cash Spent

Sales Tax, $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $
VAT, HST/GST
Paid Out

Principal $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $
Repayment of
Current
Borrowing

Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $
Liabilities
Principal
Repayment

Long-term $1,563 $1,563 $1,563 $1,563 $1,563 $1,563 $1,563 $1,563 $1,563 $1,563 $1,563 $1,56
Liabilities
Principal
Repayment

Purchase $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $
Other Current
Assets

Purchase $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $
Long-term
Assets

Dividends $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $

SUBTOTAL $9,206 $16,866 $33,727 $45,579 $92,327 $93,816 $108,803 $117,404 $118,734 $101,528 $81,420 $75,74
CASH SPENT
Net Cash Flow ($9,206) ($16,866) ($33,727) $30,171 ($16,577) $21,734 $34,097 $36,396 $841 ($478) $4,730 $50

Cash Balance $159,594 $142,728 $109,001 $139,172 $122,595 $144,329 $178,426 $214,822 $215,663 $215,185 $219,915 $220,42

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PRO FORMA BALANCE SHEET

MONTH 1 MONTH 2 MONTH 3 MONTH 4 MONTH 5 MONTH 6 MONTH 7 MONTH 8 MONTH 9 MONTH MONTH
10 11

Assets Starting
Balances

Current
Assets

Cash $168,800 $159,594 $142,728 $109,001 $139,172 $122,595 $144,329 $178,426 $214,822 $215,663 $215,185 $219,915

Inventory $9,000 $9,000 $9,000 $9,000 $7,975 $7,975 $12,111 $15,026 $16,016 $12,458 $10,505 $8,965

Other Current $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000
Assets

TOTAL $192,800 $183,594 $166,728 $133,001 $162,147 $145,570 $171,440 $208,452 $245,838 $243,120 $240,690 $243,880
CURRENT
ASSETS

Long-term
Assets
Long-term $128,000 $128,000 $128,000 $128,000 $128,000 $128,000 $128,000 $128,000 $128,000 $128,000 $128,000 $128,000
Assets

Accumulated $0 $0 $0 $600 $1,200 $1,800 $2,400 $3,000 $3,600 $4,200 $4,800 $5,400
Depreciation

TOTAL $128,000 $128,000 $128,000 $127,400 $126,800 $126,200 $125,600 $125,000 $124,400 $123,800 $123,200 $122,600
LONG-TERM
ASSETS

TOTAL $320,800 $311,594 $294,728 $260,401 $288,947 $271,770 $297,040 $333,452 $370,238 $366,920 $363,890 $366,480
ASSETS

Liabilities and Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11
Capital

Current
Liabilities

Accounts $0 $4,160 $4,168 $14,408 $61,123 $62,105 $76,798 $85,333 $87,234 $70,714 $50,797 $45,242
Payable

Current $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Borrowing

Other Current $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Liabilities

SUBTOTAL $0 $4,160 $4,168 $14,408 $61,123 $62,105 $76,798 $85,333 $87,234 $70,714 $50,797 $45,242
CURRENT
LIABILITIES

Long-term $150,000 $148,438 $146,875 $145,313 $143,750 $142,188 $140,625 $139,063 $137,500 $135,938 $134,375 $132,813
Liabilities

TOTAL $150,000 $152,597 $151,043 $159,721 $204,873 $204,293 $217,423 $224,396 $224,734 $206,651 $185,172 $178,055
LIABILITIES

Paid-in $250,000 $250,000 $250,000 $250,000 $250,000 $250,000 $250,000 $250,000 $250,000 $250,000 $250,000 $250,000
Capital
Retained ($79,200) ($79,200) ($79,200) ($79,200) ($79,200) ($79,200) ($79,200) ($79,200) ($79,200) ($79,200) ($79,200) ($79,200)
Earnings

Earnings $0 ($11,803) ($27,115) ($70,120) ($86,726) ($103,323) ($91,183) ($61,744) ($25,295) ($10,531) $7,918 $17,626

TOTAL $170,800 $158,997 $143,685 $100,680 $84,074 $67,477 $79,617 $109,056 $145,505 $160,269 $178,718 $188,426
CAPITAL

TOTAL $320,800 $311,594 $294,728 $260,401 $288,947 $271,770 $297,040 $333,452 $370,238 $366,920 $363,890 $366,480
LIABILITIE
S AND
CAPITAL

Net Worth $170,800 $158,997 $143,685 $100,680 $84,074 $67,477 $79,617 $109,056 $145,505 $160,269 $178,718 $188,426