Advanced Linguistic Pointificators - Startup - Standard

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Table of Contents
1.0 Executive Summary.............................................................................................................................1

Chart: Highlights ......................................................................................................................2
1.1 Objectives ...................................................................................................................................2
1.2 Mission........................................................................................................................................2
1.3 Keys to Success ........................................................................................................................2
2.0 Company Summary.............................................................................................................................2
2.1 Company Ownership .................................................................................................................3
2.2 Start-up Summary ......................................................................................................................3
Table: Start-up .........................................................................................................................4
Chart: Start-up .........................................................................................................................4
3.0 Services................................................................................................................................................4
4.0 Market Analysis Summary..................................................................................................................5
4.1 Market Segmentation ................................................................................................................5
Table: Market Analysis ...........................................................................................................5
Chart: Market Analysis (Pie) ..................................................................................................6
4.2 Target Market Segment Strategy.............................................................................................6
4.3 Service Business Analysis........................................................................................................6
4.3.1 Competition and Buying Patterns................................................................................7
5.0 Web Plan Summary ............................................................................................................................7
5.1 Website Marketing Strategy .....................................................................................................7
5.2 Development Requirements .....................................................................................................7
6.0 Strategy and Implementation Summary ............................................................................................7
6.1 SWOT Analysis ..........................................................................................................................7
6.1.1 Strengths ........................................................................................................................8
6.1.2 Weaknesses ..................................................................................................................8
6.1.3 Opportunities .................................................................................................................8
6.1.4 Threats............................................................................................................................8
6.2 Competitive Edge ......................................................................................................................8
6.3 Marketing Strategy.....................................................................................................................8
6.4 Sales Strategy............................................................................................................................8
6.4.1 Sales Forecast ..............................................................................................................9
Table: Sales Forecast ...................................................................................................9
Chart: Sales Monthly......................................................................................................9
Chart: Sales by Year ...................................................................................................10
6.5 Milestones.................................................................................................................................11
Table: Milestones ..................................................................................................................11
Chart: Milestones ..................................................................................................................11
7.0 Management Summary.....................................................................................................................11
7.1 Personnel Plan.........................................................................................................................13
Table: Personnel...................................................................................................................13
8.0 Financial Plan ....................................................................................................................................13
8.1 Start-up Funding ......................................................................................................................13
Table: Start-up Funding........................................................................................................14
8.2 Important Assumptions............................................................................................................14
8.3 Break-even Analysis................................................................................................................15
Table: Break-even Analysis .................................................................................................15
Chart: Break-even Analysis .................................................................................................15
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Table of Contents
8.4 Projected Profit and Loss .......................................................................................................16
Table: Profit and Loss ..........................................................................................................16
Chart: Profit Monthly .............................................................................................................17
Chart: Profit Yearly................................................................................................................17
Chart: Gross Margin Monthly ...............................................................................................18
Chart: Gross Margin Yearly..................................................................................................18
8.5 Projected Cash Flow...............................................................................................................19
Table: Cash Flow ..................................................................................................................19
Chart: Cash ...........................................................................................................................20
8.6 Projected Balance Sheet........................................................................................................21
Table: Balance Sheet...........................................................................................................21
8.7 Business Ratios .......................................................................................................................22
Table: Ratios .........................................................................................................................23
Table: Sales Forecast ...............................................................................................................................1
Table: Personnel ........................................................................................................................................2
Table: Profit and Loss ...............................................................................................................................3
Table: Cash Flow .......................................................................................................................................4
Table: Balance Sheet ................................................................................................................................5
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Advanced Linguistic Pontificators- Start up - Standard
1.0 Executive Summary
Advanced Linguistic Pontificators is a leading seminar and training program company led by
best-selling author Daug Matisim. Advanced Linguistic Pontificators will be targeting medium- and
large-size companies/corporations. Pontificators will quickly reach profitability and achieve
$79,000 of net profit by year two.
Services
Advanced Linguistic Pontificators will provide medium- to large-size companies with training
programs and seminars covering the subjects of advanced reading, stress management, and time
management. The advanced reading course will teach speed reading with increased
comprehension and memory. Stress management will teach techniques to better deal with
stress, and time management will teach methods to become more efficient with the limited
amount of time that we all have. The subjects will be taught in either seminar format or
training program format. The seminar format is a presentation that concentrates on a specific
topic. For the seminars, the audience just observes. A training program is like a seminar except
the attendees participate in the entire process.
Marketing
Advanced Linguistic Pontificators will utilize a three-prong strategy to generate a 15% increase
in clients each year. The first prong is the use of free public seminars. The public seminars are
an excellent method of bringing together a diverse crowd of people that would not have
otherwise heard of Pontificators before. The second prong is the dissemination of printed
material and the promotion of Daug's published books. The last prong is the use of networking
and word of mouth advertising. Daug recognizes the "small universe" of seminars and training
programs and will leverage this element to generate significant business from network contacts.
Management
Daug Matism is the organization and an expert in the field he teaches. He has written two best-
selling topical books, "Read Fast, Comprehend More, Remember Lots, and Ignore the Fluff," and
Efficiency Gains in Time and Stress Management: Why the Snail is Faster than the
Hare." Having published in the area that he teaches gives Daug instant respect and
notoriety. This expert level of knowledge is based on a foundation of a communications degree
as well as a Master in Education. In addition to this incredible C.V., Daug is bubbling with
enthusiasm that is contagious to the various seminar participants.
Advanced Linguistic Pontificators will fully utilize Daug's expert knowledge and notoriety to take
the seminar company to profitability. Pontificators has conservatively forecasted sales of
$181,000 by year two.
Page 1
Highlights
$200,000
$180,000
$160,000
$140,000
Sales
$120,000
$100,000 Gross Margin
$80,000 Net Profit
$60,000
$40,000
$20,000
$0
FY 2019 FY 2020 FY 2021
1.1 Objectives
The objectives for the first three years of operation include:
To create a service-based company whose primary goal is to exceed customer's

expectations.
The utilization of Advanced Linguistic Pontificators in at least five of the top 100
companies as ranked by Forbes Magazine.
To increase the number of clients by 15% per year.
To develop a sustainable home business, surviving off of its own cash flow.
1.2 Mission
Advanced Linguistic Pontificators' mission is to provide companies with high-quality training

seminars. 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.
1.3 Keys to Success
2.0 Company Summary
Page 2
Advanced Linguistic Pontificators, based in Portland, OR, offers training programs and seminars
for medium to large corporations. The programs are based on advanced reading, stress
management, and time management. All programs are presented by Daug Matisim, an expert in
those fields. While the office of Advanced Linguistic Pontificators will be located in Daug's
home, the seminars and programs will take place around the country.
The business is expected to reach profitability early on.
2.1 Company Ownership
Advanced Linguistic Pontificators will be an Oregon corporation owned by Daug Matisim.
2.2 Start-up Summary
Advanced Linguistic Pontificators will incur the following start-up costs:
Desk, chair, filing cabinet.

Computer (including printer, and CD-RW) with Internet access.
Fax machine, copier.
Pager and cell phone.
Laptop computer.
LCD computer projector.
Microsoft Office Suite and QuickBooks Pro.
Additional land phone line.
Please note that all items that are assets to be used for more than one year will be considered a
long-term asset and will be depreciated using the straight-line method.
Page 3
Table: Start-up
Start-up
Requirements
Start-up Expenses
Legal $500
Stationery etc. $300
Brochures $300
Consultants $500
Web development costs $1,000
Rent $0
Research and development $0
Expensed equipment $0
Other $0
Total Start-up Expenses $2,600
Start-up Assets
Cash Required $7,900
Other Current Assets $0
Long-term Assets $11,500
Total Assets $19,400
Total Requirements $22,000
Start-up
$21,000
$18,000
$15,000
$12,000
$9,000
$6,000
$3,000
$0
Expenses Assets Investment Loans
3.0 Services
Advanced Linguistic Pontificators will provide medium- to large-size companies with training
programs and seminars covering the subjects of advanced reading, stress management, and time
management. The advanced reading course will teach speed reading with increased
Page 4
comprehension and memory. Stress management will teach techniques to better deal with
stress, and time management will teach methods to become more efficient with the limited
amount of time that we all have.
The subjects will be taught in either seminar format or training program format. The seminar
format is a presentation that concentrates on a specific topic. For the seminars, the audience
just observe. A training program is like a seminar except the attendees participate in the entire
process.
Additionally, Daug will offer seminars to the public. This will not be a targeted segment, but will
be used to increase awareness of Advanced Linguistic Pontificators to drum up future business.
4.0 Market Analysis Summary
Advanced Linguistic Pontificators' market is Corporate America. The Pontificators will be targeting
medium- and large-size companies who typically have a steady need for seminars and training
programs. Advanced Linguistic Pontificators will reach these customers through public
seminars, word-of-mouth referrals, and through recognition of expertise because of
publications on the subject.
4.1 Market Segmentation
Advanced Linguistic Pontificators is targeting two separate segments:
Large corporations (100< employees): typically purchases training seminars through

specific divisions in the company. Usually a specific manager will have money in their
budget and they will choose to have their department trained.
Medium size companies (100> employees): typically purchases the training seminars
through the HR manager or the training manager. Medium-size companies will often have
the training applied to the entire organization, not just a certain section of the company.
These segments are good customers because companies of these sizes to have earmarked
money for training. These companies recognize the value that they hold in intellectual capital
and the need for future investments to maintain the intellectual equity. This recognition of
value in training makes them ideal customers. Economic downturns do not seem to effect
business from these sources because of the recognition that it is more cost effective to have
training done by a third party then to try to have a solution crafted in-house.
Table: Market Analysis

Market Analysis
2018 2019 2020 2021 2022
Potential Customers Growth CAGR
Medium size companies 10% 5,687 6,256 6,882 7,570 8,327 10.00%
Large corporations 9% 2,654 2,893 3,153 3,437 3,746 9.00%
Other 0% 0 0 0 0 0 0.00%
Total 9.69% 8,341 9,149 10,035 11,007 12,073 9.69%
Page 5
Market Analysis (Pie)
Medium size companies
Large corporations
Other
4.2 Target Market Segment Strategy
Advanced Linguistic Pontificators has a three part strategy for targeting the two chosen
segments. The first part is through public seminars. A public seminar is a presentation on a
subject that is offered to the public. They are typically held in a library or some other public
building. While public seminars are not big money makers (and sometimes you will lose money),
they bring together a diverse audience to view the seminar. This is quite valuable because within
the diverse crowd are people that work in companies that would would otherwise have never
heard about Advanced Linguistic Pontificators. It becomes a wonderful advertising tool.
The second way the Pontificators will reach their target market is through visibility of printed
material, specifically books. Daug has published two books, one on advanced reading, the
other on stress and time management. Having the speaker published adds invaluable amounts
of credibility and authenticity. These books are typically toward managers so it is not
unusual that a manager will have read the book and then become inspired into having the author
come and provide a training session for the the company.
The last method of reaching the target market is word of mouth. Although the industry of
training programs and seminars is large, those that are good and concentrate on certain areas
form a group of well known service providers. This is quite intuitive. The experts in the field rise
to the top and people that are in the "know" are familiar with these people. Word of mouth
marketing is incredibly efficient once you have established yourself as one of the best.
4.3 Service Business Analysis
There are many different competitors in this space:
Page 6
Seminar production companies that act only as producers of the events, they do not
make the actual presentation. These companies typically have a list of different
presenters that they use.
Independent seminar presenters.
Independent training program presenters.
Both presenter and promoter--just like Advanced Linguistic Pontificators.
The competition is on a national scale. Being local is insignificant in this industry. Companies will
fly in the speaker from wherever they are in the country.
Buying habits are based on word-of-mouth referrals, reputation, topic/skill needed, availability,
etc.
4.3.1 Competition and Buying Patterns
5.0 Web Plan Summary
5.1 Website Marketing Strategy
5.2 Development Requirements
6.0 Strategy and Implementation Summary
Advanced Linguistic Pontificators will win sales by virtue of their service/product, in essence
the product will speak for itself. Daug Matisim is an expert in the field of advanced reading and
time and stress management. This expertise provides Pontificators a competitive advantage.
Prospective customers will be able to get a sampling of Daug's work from him book, from excerpts
of his writing, or excerpts of his presentations via streaming media from his website.
6.1 SWOT Analysis
Page 7
6.1.1 Strengths
6.1.2 Weaknesses
6.1.3 Opportunities
6.1.4 Threats
6.2 Competitive Edge
Advanced Linguistic Pontificators' competitive edge is simply expertise. Daug is a nationally

recognized expert in the fields that he presents. Much of the recognition was derived through
the publication of his books. As an expert and an engaging presenter/trainer, Daug is able to
offer presentations and training sessions that leave customers with the feeling that they've
learned a tremendous amount of information and they cannot wait to sign up for another one.
6.3 Marketing Strategy
6.4 Sales Strategy
Advanced Linguistic Pontificators' sales strategy is relatively straight forward. Let the customer
see part of a presentation in addition to the information contained in Daug's book and the
product/service will sell it self. The customer will see examples of Daug's work through three
avenues.
1. Purchase a copy of Daug's book.

2. Receive an excerpt of the book from Advanced Linguistic Pontificators office.
3. View an example of one of Daug's presentations via streaming media from the
Pontificators' website.
Page 8
These examples of Daug's work will speak for themselves. Once the customer is interested
they would only need to contact the office and determine availability, and set up an event.
6.4.1 Sales Forecast
The first month will be used to set up the office and schedule public seminars for month two.
There will be some sales activity during months three through seven. Starting with month
eight, things will begin to pick up nicely as word gets out that Daug is on the circuit.
Table: Sales Forecast

Sales Forecast
FY 2019 FY 2020 FY 2021
Sales
Medium-size companies $49,925 $84,000 $90,000
Large corporations $57,200 $97,000 $100,000
Total Sales $107,125 $181,000 $190,000
Direct Cost of Sales FY 2019 FY 2020 FY 2021

Medium-size companies $0 $0 $0
Large corporations $0 $0 $0
Subtotal Direct Cost of Sales $0 $0 $0
Sales Monthly
$16,000
$14,000
$12,000
$10,000
Medium-size companies
$8,000
Large corporations
$6,000
$4,000
$2,000
$0
Page 9
Sales by Year
$200,000
$180,000
$160,000
$140,000
$120,000 Medium-size companies
$100,000 Large corporations

$80,000
$60,000
$40,000
$20,000
$0
FY 2019 FY 2020 FY 2021
Page 10
6.5 Milestones
Advanced Linguistic Pontificators will have several milestones early on:
1. Business plan completion. This will be done as a road map for the organization. While we
do not need a business plan to raise capital, it will be an indispensable tool for the
ongoing performance and improvement of the company.
2. Set up office.
3. Finish the fifth public seminar.
4. Finish the tenth seminar/training program.
5. Profit exceeding $50,000.
Table: Milestones
Milestones
Milestone Start Date End Date Budget Manager Department

Business plan completion 1/1/2001 2/1/2001 $0 ABC Marketing
Set up office 3/1/1999 2/1/2001 $0 ABC Department
Finish the fifth public seminar 2/1/2001 3/1/2001 $0 ABC Department
Finish the tenth seminar/ training 2/1/2001 5/1/2001 $0 ABC Department
program
Profit exceeding $50,000 1/1/2001 3/1/2002 $0 ABC Department
Totals $0
Milestones
Business plan completion
Set up office
Finish the fifth public seminar
Finish the tenth seminar/ training program
Profit exceeding $50,000
Q2 Q3 Q4Q1 `00Q2 Q3 Q4Q1 `01Q2 Q3 Q4
7.0 Management Summary
Advanced Linguistic Pontificators is owned and operated by Daug Matisim. Daug was a degree
Page 11
in communications from Reed College. Following college, Daug pursued his Master's in Education
from the University of California, Berkeley. Following graduate school Daug moved back to Oregon
to begin working on his first of two books. The first book, "Read Fast, Comprehend More,
Remember Lots, and Ignore the Fluff" was a top seller in the market of advanced reading for
eleven straight months. This book brought Daug notoriety and was the catalyst for his second
book "Efficiency Gains in Time and Stress Management: Why the Snail is Faster Than the Hare."
After completing the books and spending five months on the road promoting them, Daug
decided he needed a change in his life. He moved down to Costa Rica for two months to develop
a comprehensive seminar and training program offering. Once completed, he began Advanced
Linguistic Pontificators.
Page 12
7.1 Personnel Plan
Advanced Linguistic Pontificators will be a one man show. Daug will be responsible for arranging
and performing all seminars. Things such as PowerPoint presentations and travel arrangements
will be outsourced and the client will cover the costs of all travel arrangements.
Table: Personnel
Personnel Plan
FY 2019 FY 2020 FY 2021
Daug Matism $24,000 $36,000 $50,000
Other $0 $0 $0
Total People 0 0 0
Total Payroll $24,000 $36,000 $50,000
8.0 Financial Plan
The following sections will outline the important financial data.
8.1 Start-up Funding
Page 13
Table: Start-up Funding

Start-up Funding
Start-up Expenses to Fund $2,600
Start-up Assets to Fund $19,400
Total Funding Required $22,000
Assets
Non-cash Assets from Start-up $11,500
Cash Requirements from Start-up $7,900
Additional Cash Raised $0
Cash Balance on Starting Date $7,900
Total Assets $19,400
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
Daug $22,000
Investor 2 $0
Other $0
Additional Investment Requirement $0
Total Planned Investment $22,000
Loss at Start-up (Start-up Expenses) ($2,600)

Total Capital $19,400
Total Capital and Liabilities $19,400
Total Funding $22,000
8.2 Important Assumptions
The following table details important financial assumptions for Advanced Linguistic Pontificators.
Page 14
8.3 Break-even Analysis
The Break-even Analysis is shown below.
Table: Break-even Analysis

Break-even Analysis
Monthly Revenue Break-even $3,211
Assumptions:
Average Percent Variable Cost 0%
Estimated Monthly Fixed Cost $3,211
Break-even Analysis
$2,000
$1,000
$0
($1,000)
($2,000)
($3,000)
$0 $1,000 $2,000 $3,000 $4,000 $5,000

$500 $1,500 $2,500 $3,500 $4,500 $5,500
Page 15
8.4 Projected Profit and Loss
The following table will indicate projected profit and loss.
Table: Profit and Loss

Pro Forma Profit and Loss
FY 2019 FY 2020 FY 2021
Sales $107,125 $181,000 $190,000
Direct Cost of Sales $0 $0 $0
Other $0 $0 $0
Total Cost of Sales $0 $0 $0
Gross Margin $107,125 $181,000 $190,000

Gross Margin % 100.00% 100.00% 100.00%
Expenses
Payroll $24,000 $36,000 $50,000
Sales and Marketing and Other Expenses $6,800 $7,800 $7,800
Depreciation $3,828 $3,828 $3,828
Leased Equipment $0 $0 $0
Utilities $2,400 $2,400 $2,400
Insurance $1,500 $1,500 $1,500
Rent $0 $0 $0
Payroll Taxes $0 $0 $0
Other $0 $0 $0
Total Operating Expenses $38,528 $51,528 $65,528
Profit Before Interest and Taxes $68,597 $129,472 $124,472

EBITDA $72,425 $133,300 $128,300
Interest Expense $0 $0 $0
Taxes Incurred $17,010 $32,368 $31,637
Net Profit $51,587 $97,104 $92,835

Net Profit/Sales 48.16% 53.65% 48.86%
Page 16
Profit Monthly
$10,000
$8,000
$6,000
$4,000
$2,000
$0
($2,000)
Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb
Profit Yearly
$100,000
$90,000
$80,000
$70,000
$60,000
$50,000
$40,000
$30,000
$20,000
$10,000
$0
FY 2019 FY 2020 FY 2021
Page 17
Gross Margin Monthly

$16,000
$14,000
$12,000
$10,000
$8,000
$6,000
$4,000
$2,000
$0
Gross Margin Yearly
$200,000
$180,000
$160,000
$140,000
$120,000
$100,000
$80,000
$60,000
$40,000
$20,000
$0
FY 2019 FY 2020 FY 2021
Page 18
8.5 Projected Cash Flow
The following chart and table will indicate projected cash flow.
Table: Cash Flow

Pro Forma Cash Flow
FY 2019 FY 2020 FY 2021
Cash Received
Cash from Operations

Cash Sales $107,125 $181,000 $190,000
Subtotal Cash from Operations $107,125 $181,000 $190,000
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 $107,125 $181,000 $190,000
Expenditures FY 2019 FY 2020 FY 2021
Expenditures from Operations

Cash Spending $24,000 $36,000 $50,000
Bill Payments $23,153 $45,002 $43,397
Subtotal Spent on Operations $47,153 $81,002 $93,397
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 $0 $0 $0
Purchase Other Current Assets $0 $0 $0
Purchase Long-term Assets $0 $0 $0
Dividends $0 $0 $0
Subtotal Cash Spent $47,153 $81,002 $93,397
Net Cash Flow $59,972 $99,998 $96,603

Cash Balance $67,872 $167,869 $264,473
Page 19
Cash
$70,000
$60,000
$50,000
$40,000 Net Cash Flow
$30,000 Cash Balance
$20,000
$10,000
$0
Mar May Jul Sep Nov Jan
Apr Jun Aug Oct Dec Feb
Page 20
8.6 Projected Balance Sheet
The following table will indicate the projected balance sheet.
Table: Balance Sheet

Pro Forma Balance Sheet
FY 2019 FY 2020 FY 2021
Assets
Current Assets
Cash $67,872 $167,869 $264,473
Other Current Assets $0 $0 $0
Total Current Assets $67,872 $167,869 $264,473
Long-term Assets
Long-term Assets $11,500 $11,500 $11,500
Accumulated Depreciation $3,828 $7,656 $11,484
Total Long-term Assets $7,672 $3,844 $16
Total Assets $75,544 $171,713 $264,489
Liabilities and Capital FY 2019 FY 2020 FY 2021
Current Liabilities
Accounts Payable $4,556 $3,622 $3,562
Current Borrowing $0 $0 $0
Other Current Liabilities $0 $0 $0
Subtotal Current Liabilities $4,556 $3,622 $3,562
Long-term Liabilities $0 $0 $0
Total Liabilities $4,556 $3,622 $3,562
Paid-in Capital $22,000 $22,000 $22,000

Retained Earnings ($2,600) $48,987 $146,091
Earnings $51,587 $97,104 $92,835
Total Capital $70,987 $168,091 $260,927
Total Liabilities and Capital $75,544 $171,713 $264,489
Net Worth $70,987 $168,091 $260,927
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8.7 Business Ratios
The following table outlines some of the more important ratios from the Professional and
Management Development Training industry. The final column, Industry Profile, details specific
ratios based on the industry as it is classified by the NAICS code, 611430.
Page 22
Table: Ratios
Ratio Analysis
FY 2019 FY 2020 FY 2021 Industry Profile
Sales Growth n.a. 68.96% 4.97% 9.50%
Percent of Total Assets

Other Current Assets 0.00% 0.00% 0.00% 45.60%
Total Current Assets 89.84% 97.76% 99.99% 62.40%
Long-term Assets 10.16% 2.24% 0.01% 37.60%
Total Assets 100.00% 100.00% 100.00% 100.00%
Current Liabilities 6.03% 2.11% 1.35% 43.30%

Long-term Liabilities 0.00% 0.00% 0.00% 17.30%
Total Liabilities 6.03% 2.11% 1.35% 60.60%
Net Worth 93.97% 97.89% 98.65% 39.40%
Percent of Sales
Sales 100.00% 100.00% 100.00% 100.00%
Gross Margin 100.00% 100.00% 100.00% 0.00%
Selling, General & Administrative Expenses 68.78% 56.30% 62.71% 73.80%
Advertising Expenses 1.68% 0.99% 0.95% 5.00%
Profit Before Interest and Taxes 64.03% 71.53% 65.51% 3.20%
Main Ratios
Current 14.90 46.35 74.25 1.33
Quick 14.90 46.35 74.25 1.11
Total Debt to Total Assets 6.03% 2.11% 1.35% 60.60%
Pre-tax Return on Net Worth 96.63% 77.02% 47.70% 5.50%
Pre-tax Return on Assets 90.80% 75.40% 47.06% 14.00%
Additional Ratios FY 2019 FY 2020 FY 2021

Net Profit Margin 48.16% 53.65% 48.86% n.a
Return on Equity 72.67% 57.77% 35.58% n.a
Activity Ratios
Accounts Payable Turnover 6.08 12.17 12.17 n.a
Payment Days 34 34 30 n.a
Total Asset Turnover 1.42 1.05 0.72 n.a
Debt Ratios
Debt to Net Worth 0.06 0.02 0.01 n.a
Current Liab. to Liab. 1.00 1.00 1.00 n.a
Liquidity Ratios
Net Working Capital $63,315 $164,247 $260,911 n.a
Interest Coverage 0.00 0.00 0.00 n.a
Additional Ratios
Assets to Sales 0.71 0.95 1.39 n.a
Current Debt/Total Assets 6% 2% 1% n.a
Acid Test 14.90 46.35 74.25 n.a
Sales/Net Worth 1.51 1.08 0.73 n.a
Dividend Payout 0.00 0.00 0.00 n.a
Page 23
Appendix
Table: Sales Forecast
Sales Forecast
Sales
Medium-size companies 0% $0 $0 $2,000 $3,500 $4,000 $4,100 $4,200 $5,200 $6,000 $6,500 $7,025 $7,400
Large corporations 0% $0 $0 $2,000 $4,000 $5,000 $4,500 $4,700 $6,000 $7,000 $7,500 $8,000 $8,500
Total Sales $0 $0 $4,000 $7,500 $9,000 $8,600 $8,900 $11,200 $13,000 $14,000 $15,025 $15,900
Direct Cost of Sales Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb
Medium-size companies $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Large corporations $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Direct Cost of Sales $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Page 1
Appendix
Table: Personnel
Personnel Plan
Daug Matism 0% $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000
Other 0% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total People 0 0 0 0 0 0 0 0 0 0 0 0
Total Payroll $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000
Page 2
Appendix
Table: Profit and Loss
Pro Forma Profit and Loss

Sales $0 $0 $4,000 $7,500 $9,000 $8,600 $8,900 $11,200 $13,000 $14,000 $15,025 $15,900
Direct Cost of Sales $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Cost of Sales $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Gross Margin $0 $0 $4,000 $7,500 $9,000 $8,600 $8,900 $11,200 $13,000 $14,000 $15,025 $15,900
Gross Margin % 0.00% 0.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%
Expenses
Payroll $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000
Sales and Marketing and Other $150 $150 $650 $650 $650 $650 $650 $650 $650 $650 $650 $650
Expenses
Depreciation $319 $319 $319 $319 $319 $319 $319 $319 $319 $319 $319 $319
Leased Equipment $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Utilities $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200
Insurance $125 $125 $125 $125 $125 $125 $125 $125 $125 $125 $125 $125
Rent $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Payroll Taxes 15% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Operating Expenses $2,794 $2,794 $3,294 $3,294 $3,294 $3,294 $3,294 $3,294 $3,294 $3,294 $3,294 $3,294
Profit Before Interest and Taxes ($2,794) ($2,794) $706 $4,206 $5,706 $5,306 $5,606 $7,906 $9,706 $10,706 $11,731 $12,606
EBITDA ($2,475) ($2,475) $1,025 $4,525 $6,025 $5,625 $5,925 $8,225 $10,025 $11,025 $12,050 $12,925
Interest Expense $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Taxes Incurred ($838) ($699) $177 $1,052 $1,427 $1,327 $1,402 $1,977 $2,427 $2,677 $2,933 $3,152
Net Profit ($1,956) ($2,096) $530 $3,155 $4,280 $3,980 $4,205 $5,930 $7,280 $8,030 $8,798 $9,455
Net Profit/Sales 0.00% 0.00% 13.24% 42.06% 47.55% 46.27% 47.24% 52.94% 56.00% 57.35% 58.56% 59.46%
Page 3
Appendix
Table: Cash Flow
Pro Forma Cash Flow

Cash Received
Cash from Operations

Cash Sales $0 $0 $4,000 $7,500 $9,000 $8,600 $8,900 $11,200 $13,000 $14,000 $15,025 $15,900
Subtotal Cash from Operations $0 $0 $4,000 $7,500 $9,000 $8,600 $8,900 $11,200 $13,000 $14,000 $15,025 $15,900
Additional Cash Received

Sales Tax, VAT, HST/GST Received 0.00% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
New Current Borrowing $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
New Other Liabilities (interest-free) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
New Long-term Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Sales of Other Current Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
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 $0 $4,000 $7,500 $9,000 $8,600 $8,900 $11,200 $13,000 $14,000 $15,025 $15,900
Expenditures Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb
Expenditures from Operations

Cash Spending $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000
Bill Payments ($363) ($575) ($178) $1,181 $2,039 $2,398 $2,304 $2,396 $2,967 $3,410 $3,660 $3,915
Subtotal Spent on Operations $1,637 $1,425 $1,822 $3,181 $4,039 $4,398 $4,304 $4,396 $4,967 $5,410 $5,660 $5,915
Additional Cash Spent

Sales Tax, VAT, HST/GST Paid Out $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Principal Repayment of Current Borrowing $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other Liabilities Principal Repayment $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Long-term Liabilities Principal Repayment $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Purchase Other Current Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Purchase Long-term Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Dividends $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Cash Spent $1,637 $1,425 $1,822 $3,181 $4,039 $4,398 $4,304 $4,396 $4,967 $5,410 $5,660 $5,915
Net Cash Flow ($1,637) ($1,425) $2,178 $4,319 $4,961 $4,202 $4,596 $6,804 $8,034 $8,590 $9,365 $9,985
Cash Balance $6,263 $4,838 $7,015 $11,335 $16,296 $20,498 $25,094 $31,898 $39,931 $48,522 $57,887 $67,872
Page 4
Appendix
Table: Balance Sheet
Pro Forma Balance Sheet

Assets Starting Balances
Current Assets
Cash $7,900 $6,263 $4,838 $7,015 $11,335 $16,296 $20,498 $25,094 $31,898 $39,931 $48,522 $57,887 $67,872
Other Current Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Current Assets $7,900 $6,263 $4,838 $7,015 $11,335 $16,296 $20,498 $25,094 $31,898 $39,931 $48,522 $57,887 $67,872
Long-term Assets
Long-term Assets $11,500 $11,500 $11,500 $11,500 $11,500 $11,500 $11,500 $11,500 $11,500 $11,500 $11,500 $11,500 $11,500
Accumulated Depreciation $0 $319 $638 $957 $1,276 $1,595 $1,914 $2,233 $2,552 $2,871 $3,190 $3,509 $3,828
Total Long-term Assets $11,500 $11,181 $10,862 $10,543 $10,224 $9,905 $9,586 $9,267 $8,948 $8,629 $8,310 $7,991 $7,672
Total Assets $19,400 $17,444 $15,700 $17,558 $21,559 $26,201 $30,084 $34,361 $40,846 $48,560 $56,832 $65,878 $75,544
Liabilities and Capital Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb
Current Liabilities
Accounts Payable $0 $0 $351 $1,680 $2,526 $2,889 $2,792 $2,864 $3,420 $3,855 $4,097 $4,345 $4,556
Current Borrowing $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other Current Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Current Liabilities $0 $0 $351 $1,680 $2,526 $2,889 $2,792 $2,864 $3,420 $3,855 $4,097 $4,345 $4,556
Long-term Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Liabilities $0 $0 $351 $1,680 $2,526 $2,889 $2,792 $2,864 $3,420 $3,855 $4,097 $4,345 $4,556
Paid-in Capital $22,000 $22,000 $22,000 $22,000 $22,000 $22,000 $22,000 $22,000 $22,000 $22,000 $22,000 $22,000 $22,000
Retained Earnings ($2,600) ($2,600) ($2,600) ($2,600) ($2,600) ($2,600) ($2,600) ($2,600) ($2,600) ($2,600) ($2,600) ($2,600) ($2,600)
Earnings $0 ($1,956) ($4,051) ($3,522) ($367) $3,912 $7,892 $12,096 $18,026 $25,305 $33,335 $42,133 $51,587
Total Capital $19,400 $17,444 $15,349 $15,878 $19,033 $23,312 $27,292 $31,496 $37,426 $44,705 $52,735 $61,533 $70,987
Total Liabilities and Capital $19,400 $17,444 $15,700 $17,558 $21,559 $26,201 $30,084 $34,361 $40,846 $48,560 $56,832 $65,878 $75,544
Net Worth $19,400 $17,444 $15,349 $15,878 $19,033 $23,312 $27,292 $31,496 $37,426 $44,705 $52,735 $61,533 $70,987
Page 5

Advanced Linguistic Pointificators - Startup - Standard

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Advanced Linguistic Pointificators - Startup - Standard

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This sample business plan has been made available to users of Business Plan Pro, business planning

Copyright Palo Alto Software, Inc., 1995-2009 All rights reserved.

Upon request, this document is to be immediately returned to _______________.

This is a business plan. It does not imply an offering of securities.

1.0 Executive Summary.............................................................................................................................1

1.0 Executive Summary

$100,000 Gross Margin

$80,000 Net Profit

The objectives for the first three years of operation include:

To create a service-based company whose primary goal is to exceed customer's

Advanced Linguistic Pontificators' mission is to provide companies with high-quality training

1.3 Keys to Success

2.0 Company Summary

The business is expected to reach profitability early on.

2.1 Company Ownership

Advanced Linguistic Pontificators will be an Oregon corporation owned by Daug Matisim.

2.2 Start-up Summary

Advanced Linguistic Pontificators will incur the following start-up costs:

Desk, chair, filing cabinet.

Total Requirements $22,000

4.0 Market Analysis Summary

4.1 Market Segmentation

Advanced Linguistic Pontificators is targeting two separate segments:

Large corporations (100< employees): typically purchases training seminars through

Table: Market Analysis

Market Analysis (Pie)

Medium size companies

4.2 Target Market Segment Strategy

4.3 Service Business Analysis

There are many different competitors in this space:

4.3.1 Competition and Buying Patterns

5.0 Web Plan Summary

5.1 Website Marketing Strategy

5.2 Development Requirements

6.0 Strategy and Implementation Summary

6.1 SWOT Analysis

6.2 Competitive Edge

Advanced Linguistic Pontificators' competitive edge is simply expertise. Daug is a nationally

6.3 Marketing Strategy

6.4 Sales Strategy

1. Purchase a copy of Daug's book.

6.4.1 Sales Forecast

Table: Sales Forecast

Direct Cost of Sales FY 2019 FY 2020 FY 2021

$120,000 Medium-size companies

$100,000 Large corporations

Advanced Linguistic Pontificators will have several milestones early on:

Milestone Start Date End Date Budget Manager Department

Business plan completion

Finish the fifth public seminar

Finish the tenth seminar/ training program

Profit exceeding $50,000

Q2 Q3 Q4Q1 `00Q2 Q3 Q4Q1 `01Q2 Q3 Q4

7.0 Management Summary

7.1 Personnel Plan

Total Payroll $24,000 $36,000 $50,000

8.0 Financial Plan

The following sections will outline the important financial data.

8.1 Start-up Funding

Table: Start-up Funding

Liabilities and Capital

Loss at Start-up (Start-up Expenses) ($2,600)

Total Capital and Liabilities $19,400