Category Assumptions

Price - Min. Price - Max. Volume Year

Name Category 1
Very Low $ 10 $ 50 10,000
Low $ 50 $ 100 5,000
Mid $ 100 $ 250 1,000
High $ 250 $ 500 100
Very High $ 500 $ 1,000 10
Luxury $ 1,000 $ 2,000 1

Profit & Loss

P&L Year 1 Year 2 Year 3 Year 4
Sales $ 89,650 $ 117,097 $ 140,683 $ 161,977
- COS $ -17,930 $ -22,413 $ -26,895 $ -30,929
Gross Profit $ 71,720 $ 94,685 $ 113,788 $ 131,048
- SG&A $ -20,554 $ -20,977 $ -21,411 $ -21,854
EBITDA $ 51,166 $ 73,707 $ 92,378 $ 109,195
- D&A $ -10,000 $ -10,000 $ -10,000 $ -10,000
EBIT $ 41,166 $ 63,707 $ 82,378 $ 99,195
Intrest $ - $ - $ - $ -
Tax $ - $ - $ - $ -
Profit/Loss $ 41,166 $ 63,707 $ 82,378 $ 99,195

Cashflow
CF Year 1 Year 2 Year 3 Year 4
Operating CF $ 51,166 $ 73,707 $ 92,378 $ 109,195
Investment CF $ -50,000
Financing CF
Cashflow $ 1,166 $ 73,707 $ 92,378 $ 109,195

Balance Sheet
BS Year 1 Year 2 Year 3 Year 4
Assets $ 41,166 $ 104,873 $ 187,251 $ 286,446
Development $ 40,000 $ 30,000 $ 20,000 $ 10,000
Cash $ 1,166 $ 74,873 $ 167,251 $ 276,446
Liabilities $ 41,166 $ 104,873 $ 187,251 $ 286,446
Equity $ 41,166 $ 104,873 $ 187,251 $ 286,446

Ratios
Ratios Year 1 Year 2 Year 3 Year 4
Gross Margin 80% 81% 81% 81%
EBIT as % of Sales 46% 54% 59% 61%
Asset Turnover 100% 61% 44% 35%
 Volume Spreading Year 1 Growth Volum
Volume Q1 Q2 Q3 Q4
Year 2 Year 3 Year 4 Year 5 Q1 Q2 Q3
Control
10% 25% 30% 35% 25% 20% 15% 10% 1,000 3,500 6,500
7% 22% 27% 44% 25% 20% 15% 10% 350 1,450 2,800
5% 18% 25% 52% 25% 20% 15% 10% 50 230 480
3% 10% 20% 67% 25% 20% 15% 10% 3 13 33
25% 25% 25% 25% 25% 20% 15% 10% 3 5 8
10% 10% 10% 70% 25% 20% 15% 10% 0 0 0

Cost Table Sale

Year 5 Item List Amount Price Growth % Q1 Q2 Q3
$ 178,386 Test 2 $ 70 10% $ 3,000 $ 10,500 $ 19,500
$ -34,022 Employee 1 $ 20,000 2% $ 2,625 $ 10,875 $ 21,000
$ 144,364 Item 3 $ 875 $ 4,025 $ 8,400
$ -22,307 Item 4 $ 113 $ 488 $ 1,238
$ 122,057 Item 5 $ 188 $ 375 $ 563
$ -10,000 Item 6 $ 15 $ 30 $ 45
$ 112,057 Item 7
$ - Item 8 Volume
$ - Item 9
$ 112,057 Item 10 12,000
10,000
Investments 8,000
Asset Price Economic Life 6,000
Year 5 Development $ 50,000 5 4,000
2,000
$ 122,057 -
Q1 Q2
Very Low Low Mid
$ 122,057

Volume
Year 5
$ 398,502
$ -
$ 398,502
$ 398,502
$ 398,502

Year 1 Yea r 2 Year 3

Year 5
81%
63% Cas
28%
$140,000

$120,000

$100,000

$80,000

$60,000

$40,000

$20,000

$-
1 2
$60,000

$40,000

$20,000

$-
1 2
 Volume Table Premium Listing Fee
Q4 Year 1 Year 2 Year 3 Year 4 Year 5 Year 1 Year 2 Year 3 Year 4 Year 5

10,000 10,000 12,500 15,000 17,250 18,975 0% 5% 5% 5% 5%

5,000 5,000 6,250 7,500 8,625 9,488 0% 5% 5% 5% 5%
1,000 1,000 1,250 1,500 1,725 1,898 0% 5% 7% 9% 11%
100 100 125 150 173 190 0% 5% 7% 9% 11%
10 10 13 15 17 19 0% 5% 7% 9% 11%
1 1 1 2 2 2 0% 5% 7% 9% 11%

Commission Premium Fee Cost of Sales

10% $5 2%

Sales Table Cost of Sales

Q4 Year 1 Year 2 Year 3 Year 4 Year 5 Q1 Q2 Q3 Q4 Year 1 Year 2
$ 30,000 $ 30,000 $ 40,625 $ 48,750 $ 56,063 $ 61,669 $ 600 $ 2,100 $ 3,900 $ 6,000 $ 6,000 $ 7,500
$ 37,500 $ 37,500 $ 48,438 $ 58,125 $ 66,844 $ 73,528 $ 525 $ 2,175 $ 4,200 $ 7,500 $ 7,500 $ 9,375
$ 17,500 $ 17,500 $ 22,188 $ 26,775 $ 30,964 $ 34,250 $ 175 $ 805 $ 1,680 $ 3,500 $ 3,500 $ 4,375
$ 3,750 $ 3,750 $ 4,719 $ 5,678 $ 6,546 $ 7,220 $ 23 $ 98 $ 248 $ 750 $ 750 $ 938
$ 750 $ 750 $ 941 $ 1,130 $ 1,302 $ 1,434 $ 38 $ 75 $ 113 $ 150 $ 150 $ 188
$ 150 $ 150 $ 188 $ 226 $ 260 $ 286 $ 3 $ 6 $ 9 $ 30 $ 30 $ 38

Volume Q1 - Q4 Sales Q1 - Q4
$40,000
$35,000
$30,000
$25,000
$20,000
$15,000
$10,000
Q1 Q2 Q3 Q4 $5,000
Very Low Low Mid Hi gh Very Hi gh Luxury $-
Q1 Q2 Q3 Q4

Volume Y1 - Y5 Sales Y1 - Y5
Very Low $80,000
$70,000
Low
$60,000
Mid $50,000
Hi gh $40,000
Very Hi gh $30,000
Luxury $20,000
$10,000
$-
Yea r 1 Ye ar 2 Yea r 3 Yea r 4 Ye ar 5
1 Year 2 Year 3 Year 4 Ye ar 5

Cashfl ow

2 3 4 5
2 3 4 5
ales
Year 3 Year 4 Year 5
$ 9,000 $ 10,350 $ 11,385
$ 11,250 $ 12,938 $ 14,231
$ 5,250 $ 6,038 $ 6,641
$ 1,125 $ 1,294 $ 1,423
$ 225 $ 259 $ 285
$ 45 $ 52 $ 57

- Q4
Very Low
Low
Mi d
Hi gh
Very Hi gh
Luxury

Q3 Q4

- Y5
Very Low
Low
Mi d
Hi gh
Very Hi gh
Luxury

Yea r 4 Year 5