Advanced Linguistic Pontificators-Established - Long Term

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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 Company History...........................................................................................................................................3
Table: Past Performance........................................................................................................................4
Chart: Past Performance........................................................................................................................5
3.0 Services.......................................................................................................................................................................5
4.0 Market Analysis Summary....................................................................................................................................5
4.1 Market Segmentation...................................................................................................................................6
Table: Market Analysis.............................................................................................................................6
Chart: Market Analysis (Pie)..................................................................................................................6
4.2 Target Market Segment Strategy............................................................................................................7
4.3 Service Business Analysis.........................................................................................................................7
4.3.1 Competition and Buying Patterns............................................................................................7
5.0 Web Plan Summary................................................................................................................................................7
5.1 Website Marketing Strategy......................................................................................................................8
5.2 Development Requirements.....................................................................................................................8
6.0 Strategy and Implementation Summary.........................................................................................................8
6.1 SWOT Analysis..............................................................................................................................................8
6.1.1 Strengths............................................................................................................................................8
6.1.2 Weaknesses.....................................................................................................................................8
6.1.3 Opportunities....................................................................................................................................8
6.1.4 Threats................................................................................................................................................8
6.2 Competitive Edge..........................................................................................................................................9
6.3 Marketing Strategy........................................................................................................................................9
6.4 Sales Strategy................................................................................................................................................9
6.4.1 Sales Forecast.................................................................................................................................9
Table: Sales Forecast 10
Chart: Sales Monthly 10
Chart: Sales by Year 11
6.5 Milestones.....................................................................................................................................................12
Table: Milestones....................................................................................................................................12
Chart: Milestones....................................................................................................................................12
7.0 Management Summary.......................................................................................................................................12
7.1 Personnel Plan............................................................................................................................................14
Table: Personnel......................................................................................................................................14
8.0 Financial Plan..........................................................................................................................................................14
8.1 Important Assumptions.............................................................................................................................14
8.2 Break-even Analysis..................................................................................................................................15
Table: Break-even Analysis.................................................................................................................15
Chart: Break-even Analysis................................................................................................................15
8.3 Projected Profit and Loss........................................................................................................................16
Table: Profit and Loss............................................................................................................................16
Page 1
Table of Contents
Chart: Profit Monthly..............................................................................................................................17
Chart: Profit Yearly..................................................................................................................................17
Chart: Gross Margin Monthly.............................................................................................................18
Chart: Gross Margin Yearly.................................................................................................................18
8.4 Projected Cash Flow.................................................................................................................................19
Table: Cash Flow.....................................................................................................................................19
Chart: Cash...............................................................................................................................................20
8.5 Projected Balance Sheet.........................................................................................................................21
Table: Balance Sheet............................................................................................................................21
8.6 Business Ratios..........................................................................................................................................22
Table: Ratios.............................................................................................................................................23
8.7 Long-term Plan............................................................................................................................................23
Table: Sales Forecast....................................................................................................................................................1
Table: Personnel..............................................................................................................................................................2
Table: Profit and Loss....................................................................................................................................................3
Table: Cash Flow.............................................................................................................................................................4
Table: Balance Sheet.....................................................................................................................................................5
Page 2
Advanced Linguistic Pontificators-Established - Long term
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
FY 2019 FY 2020 FY 2021 FY 2022 FY 2023
$200,000
$180,000
$160,000
$140,000
$120,000 Sales
$100,000 Gross Margin
$80,000 Net Profit

$60,000
$40,000
$20,000
$0
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 Company History

Page 3
Table: Past Performance

Past Performance
FY 2016 FY 2017 FY 2018
Sales $0 $0 $0
Gross Margin $0 $0 $0
Gross Margin % 0.00% 0.00% 0.00%
Operating Expenses $0 $0 $0
Balance Sheet
FY 2016 FY 2017 FY 2018

Current Assets
Cash $0 $0 $0
Other Current Assets $0 $0 $0
Total Current Assets $0 $0 $0
Long-term Assets
Long-term Assets $0 $0 $0
Accumulated Depreciation $0 $0 $0
Total Long-term Assets $0 $0 $0
Total Assets $0 $0 $0
Current Liabilities
Accounts Payable $0 $0 $0
Current Borrowing $0 $0 $0
Other Current Liabilities (interest free) $0 $0 $0
Total Current Liabilities $0 $0 $0
Long-term Liabilities $0 $0 $0
Total Liabilities $0 $0 $0
Paid-in Capital $0 $0 $0
Retained Earnings $0 $0 $0
Earnings $0 $0 $0
Total Capital $0 $0 $0
Total Capital and Liabilities $0 $0 $0
Other Inputs
Payment Days 0 0 0
Page 4
Past Performance
Sales
Gross
Net
FY 2016 FY 2017 FY 2018
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
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.
Page 5
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%
Market Analysis (Pie)
Medium size companies
Large corporations
Other
Page 6
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:
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
Page 7
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
6.1.1 Strengths
6.1.2 Weaknesses
6.1.3 Opportunities
6.1.4 Threats
Page 8
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.
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.
Page 9
Table: Sales Forecast

Sales Forecast
FY 2019 FY 2020 FY 2021 FY 2022 FY 2023
Sales
Medium-size companies $49,925 $84,000 $90,000 $0 $0
Large corporations $57,200 $97,000 $100,000 $0 $0
Total Sales $107,125 $181,000 $190,000 $0 $0
Direct Cost of Sales FY 2019 FY 2020 FY 2021 FY 2022 FY 2023
Medium-size companies $0 $0 $0 $0 $0
Large corporations $0 $0 $0 $0 $0
Subtotal Direct Cost of Sales $0 $0 $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 10
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 FY 2022 FY 2023
Page 11
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 Q4 Q1 `0 Q2 Q3 Q4 Q1 `0 Q2 Q3 Q4
7.0 Management Summary
Advanced Linguistic Pontificators is owned and operated by Daug Matisim. Daug was a degree
Page 12
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 13
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 FY 2022 FY 2023
Daug Matism $24,000 $36,000 $50,000 $0 $0
Other $0 $0 $0 $0 $0
Total People 0 0 0 0 0
Total Payroll $24,000 $36,000 $50,000 $0 $0
8.0 Financial Plan
The following sections will outline the important financial data.
8.1 Important Assumptions
The following table details important financial assumptions for Advanced Linguistic Pontificators.
Page 14
8.2 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
8.3 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 FY 2022 FY 2023
Sales $107,125 $181,000 $190,000 $0 $0
Direct Cost of Sales $0 $0 $0 $0 $0
Other $0 $0 $0 $0 $0
Total Cost of Sales $0 $0 $0 $0 $0
Gross Margin $107,125 $181,000 $190,000 $0 $0
Gross Margin % 100.00% 100.00% 100.00% 0.00% 0.00%

Expenses
Payroll $24,000 $36,000 $50,000 $0 $0

Sales and Marketing and Other Expenses $6,800 $7,800 $7,800 $0 $0
Depreciation $3,828 $3,828 $3,828 $0 $0
Leased Equipment $0 $0 $0 $0 $0
Utilities $2,400 $2,400 $2,400 $0 $0
Insurance $1,500 $1,500 $1,500 $0 $0
Rent $0 $0 $0 $0 $0
Payroll Taxes $0 $0 $0 $0 $0
Other $0 $0 $0 $0 $0
Total Operating Expenses $38,528 $51,528 $65,528 $0 $0
Profit Before Interest and Taxes $68,597 $129,472 $124,472 $0 $0
EBITDA $72,425 $133,300 $128,300 $0 $0

Interest Expense $0 $0 $0 $0 $0
Taxes Incurred $17,010 $32,368 $31,637 $0 $0
Net Profit $51,587 $97,104 $92,835 $0 $0
Net Profit/Sales 48.16% 53.65% 48.86% 0.00% 0.00%

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 FY 2022 FY 2023

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 FY 2022 FY 2023

Page 18
8.4 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 FY 2022 FY 2023
Cash Received
Cash from Operations
Cash Sales $107,125 $181,000 $190,000 $0 $0

Subtotal Cash from Operations $107,125 $181,000 $190,000 $0 $0
Additional Cash Received
Sales Tax, VAT, HST/GST Received $0 $0 $0 $0 $0

New Current Borrowing $0 $0 $0 $0 $0
New Other Liabilities (interest-free) $0 $0 $0 $0 $0
New Long-term Liabilities $0 $0 $0 $0 $0
Sales of Other Current Assets $0 $0 $0 $0 $0
Sales of Long-term Assets $0 $0 $0 $0 $0
New Investment Received $0 $0 $0 $0 $0
Subtotal Cash Received $107,125 $181,000 $190,000 $0 $0
Expenditures FY 2019 FY 2020 FY 2021 FY 2022 FY 2023
Expenditures from Operations
Cash Spending $24,000 $36,000 $50,000 $0 $0

Bill Payments $23,153 $45,002 $43,397 $3,562 $0
Subtotal Spent on Operations $47,153 $81,002 $93,397 $3,562 $0
Additional Cash Spent
Sales Tax, VAT, HST/GST Paid Out $0 $0 $0 $0 $0

Principal Repayment of Current Borrowing $0 $0 $0 $0 $0
Other Liabilities Principal Repayment $0 $0 $0 $0 $0
Long-term Liabilities Principal Repayment $0 $0 $0 $0 $0
Purchase Other Current Assets $0 $0 $0 $0 $0
Purchase Long-term Assets $0 $0 $0 $0 $0
Dividends $0 $0 $0 $0 $0
Subtotal Cash Spent $47,153 $81,002 $93,397 $3,562 $0
Net Cash Flow $59,972 $99,998 $96,603 ($3,562) $0
Cash Balance $59,972 $159,969 $256,573 $253,011 $253,011

Page 19
Cash
$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
8.5 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 FY 2022 FY 2023
Assets
Current Assets
Cash $59,972 $159,969 $256,573 $253,011 $253,011

Other Current Assets $0 $0 $0 $0 $0
Total Current Assets $59,972 $159,969 $256,573 $253,011 $253,011
Long-term Assets
Long-term Assets $0 $0 $0 $0 $0
Accumulated Depreciation $3,828 $7,656 $11,484 $11,484 $11,484
Total Long-term Assets ($3,828) ($7,656) ($11,484) ($11,484) ($11,484)
Total Assets $56,144 $152,313 $245,089 $241,527 $241,527
Liabilities and Capital FY 2019 FY 2020 FY 2021 FY 2022 FY 2023
Current Liabilities
Accounts Payable $4,556 $3,622 $3,562 $0 $0

Current Borrowing $0 $0 $0 $0 $0
Other Current Liabilities $0 $0 $0 $0 $0
Subtotal Current Liabilities $4,556 $3,622 $3,562 $0 $0
Long-term Liabilities $0 $0 $0 $0 $0
Total Liabilities $4,556 $3,622 $3,562 $0 $0

Paid-in Capital $0 $0 $0 $0 $0
Retained Earnings $0 $51,587 $148,691 $241,527 $241,527

Earnings $51,587 $97,104 $92,835 $0 $0
Total Capital $51,587 $148,691 $241,527 $241,527 $241,527
Total Liabilities and Capital $56,144 $152,313 $245,089 $241,527 $241,527
Net Worth $51,587 $148,691 $241,527 $241,527 $241,527

Page 21
8.6 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 FY 2022 FY 2023 Industry Profile
Sales Growth n.a. 68.96% 4.97% n.a. n.a. 9.50%
Percent of Total Assets
Other Current Assets 0.00% 0.00% 0.00% 0.00% 0.00% 45.60%

Total Current Assets 106.82% 105.03% 104.69% 104.75% 104.75% 62.40%
Long-term Assets -6.82% -5.03% -4.69% -4.75% -4.75% 37.60%
Total Assets 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%
Current Liabilities 8.12% 2.38% 1.45% 0.00% 0.00% 43.30%
Long-term Liabilities 0.00% 0.00% 0.00% 0.00% 0.00% 17.30%

Total Liabilities 8.12% 2.38% 1.45% 0.00% 0.00% 60.60%
Net Worth 91.88% 97.62% 98.55% 100.00% 100.00% 39.40%
Percent of Sales
Sales 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

Gross Margin 100.00% 100.00% 100.00% 0.00% 0.00% 0.00%
Selling, General & Administrative Expenses 68.78% 56.30% 62.71% 0.00% 0.00% 73.80%
Advertising Expenses 1.68% 0.99% 0.95% 0.00% 0.00% 5.00%
Profit Before Interest and Taxes 64.03% 71.53% 65.51% 0.00% 0.00% 3.20%
Main Ratios
Current 13.16 44.17 72.03 0.00 0.00 1.33

Quick 13.16 44.17 72.03 0.00 0.00 1.11
Total Debt to Total Assets 8.12% 2.38% 1.45% 0.00% 0.00% 60.60%
Pre-tax Return on Net Worth 132.97% 87.07% 51.54% 0.00% 0.00% 5.50%
Pre-tax Return on Assets 122.18% 85.00% 50.79% 0.00% 0.00% 14.00%
Additional Ratios FY 2019 FY 2020 FY 2021 FY 2022 FY 2023
Net Profit Margin 48.16% 53.65% 48.86% 0.00% 0.00% n.a

Return on Equity 100.00% 65.31% 38.44% 0.00% 0.00% n.a
Activity Ratios
Accounts Payable Turnover 6.08 12.17 12.17 0.00 0.00 n.a

Payment Days 34 34 30 0 0 n.a
Total Asset Turnover 1.91 1.19 0.78 0.00 0.00 n.a
Debt Ratios
Debt to Net Worth 0.09 0.02 0.01 0.00 0.00 n.a

Current Liab. to Liab. 1.00 1.00 1.00 0.00 0.00 n.a
Liquidity Ratios
Net Working Capital $55,415 $156,347 $253,011 $253,011 $253,011 n.a

Interest Coverage 0.00 0.00 0.00 0.00 0.00 n.a
Additional Ratios
Assets to Sales 0.52 0.84 1.29 n.a. n.a. n.a

Current Debt/Total Assets 8% 2% 1% 0% 0% n.a
Acid Test 13.16 44.17 72.03 0.00 0.00 n.a
Sales/Net Worth 2.08 1.22 0.79 0.00 0.00 n.a
Dividend Payout 0.00 0.00 0.00 0.00 0.00 n.a
8.7 Long-term Plan

Page 23
Page 24
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%
Ex penses
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
Ex penses
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 Tax es 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 Ex penses $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 Tax es ($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 Ex pense $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Tax es 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
Ex penditures Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb
Ex penditures 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 ($1,637) ($3,062) ($885) $3,435 $8,396 $12,598 $17,194 $23,998 $32,031 $40,622 $49,987 $59,972
Page 4
Appendix
Table: Balance Sheet
Pro Forma Balance Sheet

Assets Starting Balances
Current Assets
Cash $0 ($1,637) ($3,062) ($885) $3,435 $8,396 $12,598 $17,194 $23,998 $32,031 $40,622 $49,987 $59,972
Other Current Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Current Assets $0 ($1,637) ($3,062) ($885) $3,435 $8,396 $12,598 $17,194 $23,998 $32,031 $40,622 $49,987 $59,972
Long-term Assets
Long-term Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
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 $0 ($319) ($638) ($957) ($1,276) ($1,595) ($1,914) ($2,233) ($2,552) ($2,871) ($3,190) ($3,509) ($3,828)
Total Assets $0 ($1,956) ($3,700) ($1,842) $2,159 $6,801 $10,684 $14,961 $21,446 $29,160 $37,432 $46,478 $56,144
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 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Retained Earnings $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
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 $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 Liabilities and Capital $0 ($1,956) ($3,700) ($1,842) $2,159 $6,801 $10,684 $14,961 $21,446 $29,160 $37,432 $46,478 $56,144
Net Worth $0 ($1,956) ($4,051) ($3,522) ($367) $3,912 $7,892 $12,096 $18,026 $25,305 $33,335 $42,133 $51,587
Page 5

Advanced Linguistic Pontificators-Established - Long Term

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Advanced Linguistic Pontificators-Established - Long Term

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This sample business plan has been made available to users of BUSINESS PLAN PRO, business

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

$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 Company History

Table: Past Performance

FY 2016 FY 2017 FY 2018

FY 2016 FY 2017 FY 2018

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

Advanced Linguistic Pontificators will have several milestones early on:

Milestone Start Date End Date Budget Manager Department

Finish the fifth public seminar

Finish the tenth seminar/ training program

Profit exceeding $50,000

7.0 Management Summary

7.1 Personnel Plan

Total Payroll $24,000 $36,000 $50,000 $0 $0

8.0 Financial Plan

The following sections will outline the important financial data.

8.1 Important Assumptions

8.2 Break-even Analysis

The Break-even Analysis is shown below.

Table: Break-even Analysis

Monthly Revenue Break-even $3,211

Average Percent Variable Cost 0%

$0 $1,000 $2,000 $3,000 $4,000 $5,000

$500 $1,500 $2,500 $3,500 $4,500 $5,500

8.3 Projected Profit and Loss

The following table will indicate projected profit and loss.

Table: Profit and Loss