21/03/ :30 Copy of EXPUUS40.XLS. Registered User: User Name Code Number: expuus25 (Press F9 to update number)

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1 2/3/23 5:3 Copy of EXPUUS4.XLS Registered User: User Name Code Number: expuus25 (Press F9 to update number) Company: Company Name License Limit: Use restricted to one PC Excellence in Planning EXL-PLAN Ultra Plus Fully-integrated -7 Year Financial Planner for Substantial Businesses US/Canadian Edition - UK/International Edition is also available Exl-Plan is covered by copyright. Upgraded/registered and commercial versions must not be copied or supplied to unlicensed users - see license for details. Exl-Plan has been supplied on an 'as is' basis and Invest-Tech accepts no responsibility whatsoever for any defects, errors or losses arising from its usage. Copyright Invest-Tech Limited 2-3 For help with preparing a business plan, refer to FREEPLAN.DOC & PLAN.HTM. If this message is visible, you should change the Default Zoom Value via the *Tools/Setup menu (try value = 75). Page

2 2/3/23 5:3 Copy of EXPUUS4.XLS SUMMARY & DIAGNOSIS REPORT - INITIAL THREE YEARS Years ending Dec Remarks Act/Est Proj Proj Proj $ $ $ $ Sales 2,33 4,27 8,9 9,42 3-yr change is 739% Gross margin 963,273 3,949 9,833 3-yr change is 92% Operating expenses 99 2,77 4,79 7,73 3-yr change is 68% Income from operations -27 -,8-64,435 Change N/A Net income before taxes -62 -,4-68,44 Change N/A Net cashflow N/A yr change is -74% Cash balance (deficit) yr change is 2% Total assets,893 2,53 4,594 8,32 3-yr change is 324% These ratios are based on a combination of monthly and annual values Peak debt as % equity First yr seems high Lowest current asset ratio (times).3.4. All look ok Peak sales/total assets (times) All look ok Net income before taxes as % total assets 8 First yr seems low Gross margin (as % sales) Full year averages Net income before taxes (as % sales) (25.8) (6.9) 7.3 Full year averages Page 2

3 2/3/23 5:3 Copy of EXPUUS4.XLS 36 Months to end Dec 26 Feb Apr Jun Aug Oct Dec Feb Apr Jun Aug Oct Dec Feb Apr Jun Aug Oct Dec Year Year Year MONTHLY ASSUMPTIONS No. - SALES & FINISHED GOODS INVENTORY TARGETS Set cells below to zero if not entering seasonal assumptions Total Total Total 3-year seasonal indice ->> Sales - Group (s units or $): Use either sales volumes or turnover values throughout this group Subgroup a <<->> ,435. 3,3. 5,9. Subgroup b <<->> Subgroup c <<->> Subgroup d <<->> Subgroup e <<->> Total sales - Group ,435. 3,3. 5,9. Sales - Group2 (s units or $): Use either sales volumes or turnover values throughout this group Subgroup 2a <<->> ,43.3,59.7 2,858.5 Subgroup 2b <<->> Subgroup 2c <<->> Subgroup 2d <<->> Subgroup 2e <<->> Total sales - Group ,43.3,59.7 2,858.5 Sales - Group3 (s units or $): Use either sales volumes or turnover values throughout this group Subgroup 3a <<->> ,283. 4,26.8 Subgroup 3b <<->> Subgroup 3c <<->> Subgroup 3d <<->> Subgroup 3e <<->> Total sales - Group ,283. 4,26.8 Sales - Group4 (s units or $): Use either sales volumes or turnover values throughout this group Subgroup 4a <<->> ,22. Subgroup 4b <<->> Subgroup 4c <<->> Subgroup 4d <<->> Subgroup 4e <<->> Total sales - Group ,22. Sales - Group5 (s units or $): Use either sales volumes or turnover values throughout this group Subgroup 5a <<->> ,56. 4,44. Subgroup 5b <<->> Subgroup 5c <<->> Subgroup 5d <<->> Subgroup 5e <<->> Total sales - Group ,56. 4,44. Sales - Group6 (s units or $): Use either sales volumes or turnover values throughout this group Subgroup 6a <<->> Subgroup 6b <<->> Subgroup 6c <<->> Subgroup 6d <<->> Subgroup 6e <<->> Total sales - Group Sales (s units or $): Use either sales volumes or turnover values throughout this group Subgroup 7a <<->> Subgroup 7b <<->> Subgroup 7c <<->> Subgroup 7d <<->> Subgroup 7e <<->> Total sales Sales (s units or $): Subgroup 8a <<->> Subgroup 8b <<->> Subgroup 8c <<->> Subgroup 8d <<->> Subgroup 8e <<->> Total sales Use either sales volumes or turnover values throughout this group Sales (s units or $): Subgroup 9a <<->> Subgroup 9b <<->> Subgroup 9c <<->> Subgroup 9d <<->> Subgroup 9e <<->> Total sales Use either sales volumes or turnover values throughout this group Sales - Group (s units or $): Subgroup a <<->> Subgroup b <<->> Subgroup c <<->> Subgroup d <<->> Subgroup e <<->> Total sales - Group Use either sales volumes or turnover values throughout this group Net selling prices ($/unit): Set cells below to. unless using sales units Average Average Average - Group ->> Group2 ->> Group3 ->> Group4 ->> Group5 ->> Group6 ->> >> ->> ->> - Group ->> Total sales ($): Note: These values will not be reflected in cashflow projections until credit terms have been specified in sheet M_B Total Total Total - Group ,435. 3,3. 5,9. - Group ,43.3,59.7 2, Group ,283. 4, Group ,22. - Group ,56. 4,44. - Group Group Total sales ($) ,23.3,93.8,64.5,23.8,32.5,388.3,47.6,552.3,64.9,73.3,823.8, ,25.7 2,36. 2,36. 2,36. 2,36. 4,27.4 8,9.4 9,4.9 Bad debts as % sales ->> Desired finished inventory as % sales for X months ahead: X = to 4 Set cells below to zero unless manufacturer with finished inventories - Group <<->> Group2 <<->> Group3 <<->> Group4 <<->> Group5 <<->> Group6 <<->> <<->> <<->> <<->> - Group <<->> Desired finished inventory (s) units or equivalent sales value in $): Opening Set opening values to zero unless manufacturer with finished inventories - Group ##### >> Group2 ->> Group3 ->> Group4 ->> Group5 ->> Group6 ->> >> ->> ->> - Group ->> Supplementary Data & Calculations: Page 3

4 2/3/23 5:3 Copy of EXPUUS4.XLS 36 Months to end Dec 26 Feb Apr Jun Aug Oct Dec Feb Apr Jun Aug Oct Dec Feb Apr Jun Aug Oct Dec Year Year Year MONTHLY ASSUMPTIONS No. 2 - COST OF MATERIALS/GOODS, INVENTORY & PURCHASES Set cells below to zero if not entering seasonal assumptions Total Total Total 3-year seasonal indice ->> Finished goods required (s units or equivalent sales value in $): Total Total Total - Group ,435. 3,96.5 5, Group ,89.3,642. 2,98. - Group , , Group , Group ,758. 4, Group Group Unit cost of materials/packaging or goods for resale ($/unit, or $.xx if units not used): Set cells below to zero only if a 'pure' services business Average Average Average - Group ->> Group2 ->> Group3 ->> Group4 ->> Group5 ->> Group6 ->> >> ->> ->> - Group ->> Cost of materials/packaging or goods required ($): - Group Group Group Group Group Group Group Desired inventory of material/packaging or goods for resale ($): Opening Targets ->> Set cells below to zero if a 'pure' services business. Total values will be included in monthly balance sheets - Group ->> Group2 ->> Group3 ->> Group4 ->> Group5 ->> Group6 ->> >> ->> ->> - Group ->> Total inventory ($ ,. Purchases of materials/packaging & goods for resale ($) Note: These values will not be reflected in cashflow projections until credit terms have been specified in sheet M_B Total Total Total - Group ,229.8, Group Group , Group Group , Group Group Total purchases ($): , , ,767.7 Supplementary Data & Calculations: Page 4

5 2/3/23 5:3 Copy of EXPUUS4.XLS 36 Months to end Dec 26 Feb Apr Jun Aug Oct Dec Feb Apr Jun Aug Oct Dec Feb Apr Jun Aug Oct Dec Year Year Year MONTHLY ASSUMPTIONS No. 3 - DIRECT LABOR, OTHER DIRECT COSTS & COST OF SALES Set cells below to zero if not entering seasonal assumptions Total Total Total 3-year seasonal indices ->> Direct labor (Persons): Try to allocate direct/variable headcount between groups, irrespective of type of business Average Average Average - Group ->> Group2 ->> Group3 ->> Group4 ->> Group5 ->> Group6 ->> >> ->> ->> - Group ->> Total direct labor (Persons) Sales/output per direct person (s units or equivalent sales value in $): Average Average Average - Group Group Group Group Group Group Group Overall sales per direct person ($) Average payroll & benefits cost ($/pers/mth): Include wages, bonuses, overtime and all other payroll costs & taxes Average Average Average - Group ->> Group2 ->> Group3 ->> Group4 ->> Group5 ->> Group6 ->> >> ->> ->> - Group ->> Direct payroll/benefit costs ($): Total Total Total - Group Group Group Group Group Group Group Total direct payroll/benefit costs ($ ,297. 2,485.9 The variable descriptions in blue can be changed Other direct costs ($) X = to 4 Try to include direct/variable costs here, irrespective of type of business Total Total Total -Utilities (variable) 2 <<->> Repairs/maintenance (v <<->> Subcontract <<->> -Consumables A <<->> -Consumables B <<->> -Consumables C <<->> -Consumables D <<->> -Consumables E <<->> -Consumables F <<->> -Consumables G <<->> -Consumables H <<->> Total other direct costs ($) ,34. Allocation of other direct costs on the basis of direct payroll/benefit costs (or sales) ($): Total Total Total - Group Group Group Group Group Group Group Total cost of matl/pack & goods for resale, direct payroll/benefit and other direct costs to cover projected requirements ($): Total Total Total - Group ,69.9 2, Group ,8.2, Group ,2. 2, Group ,3.3 - Group , Group Group Total direct costs ($) ,2.7 2, , ,938.4 Direct cost per unit ($/unit, or $.xx if units not used): Average Average Average - Group Group Group Group Group Group Group Finished goods inventory ($) OpeningSet opening values to zero unless manufacturer with finished inventories. Total values will be included in monthly balance sheets - Group ->> Group2 ->> Group3 ->> Group4 ->> Group5 ->> Group6 ->> >> ->> ->> - Group ->> Total finished goods inventor Cost of sales ($): Total Total Total - Group ,67. 2, Group , Group , Group Group ,62. - Group Group Total cost of sales ($) ,754. 4, ,568.6 Supplementary Data & Calculations: Page 5

6 2/3/23 5:3 Copy of EXPUUS4.XLS 36 Months to end Dec 26 Feb Apr Jun Aug Oct Dec Feb Apr Jun Aug Oct Dec Feb Apr Jun Aug Oct Dec Year Year Year MONTHLY ASSUMPTIONS No. 4 - OVERHEAD EXPENSES Set cells below to zero if not entering seasonal assumptions Total Total Total 3-year seasonal indices ->> Operational (indirect) expenses ($): Use the cells below to accommodate semi-variable and indirect operating costs Tot/Avg Tot/Avg Tot/Avg -Indirect labor (Persons) ->> Indirect payroll/benefits ($/pers/m ->> Supervisory (Persons) ->> Supervisory payroll/benefits ($ X = to Repairs & maintenance (fixed) <<->> Power (fixed) <<->> Cleaning <<->> -Utilities (fixed) <<->> -Miscellaneous indirect expense <<->> Total operational expenses ($) ,49.2 Selling & freight expenses ($ X = to 4 The variable descriptions in blue can be changed Tot/Avg Tot/Avg Tot/Avg -Freight expenses as % sales <<->> Selling exs & comm's as % sales <<->> Sales and marketing staff (Persons) ->> Sales payroll/benefits ($/pers/mt ->> Freight expenses Selling expenses/commission X = to Advertising & brochures 2 <<->> Special promotion 2 <<->> Special promotion 2 2 <<->> Special promotion 3 2 <<->> -Special promotion 4 2 <<->> -Special promotion 5 2 <<->> -Travel expenses 2 <<->> -Public relations, exhibitions 2 <<->> -Miscellaneous selling/freight 2 <<->> Total selling & freight expenses ($) ,67.3 2,65.5 Management/administration staff expenses: Tot/Avg Tot/Avg Tot/Avg -Clerical staff (Persons) ->> Clerical payroll/benefits ->> ($/pers/m -Management staff (Persons) ->> Management payroll/benefits ($/ ->> Total management/admin staff expenses ,22.4 2,462.4 Research & development The variable descriptions in blue can be changed Tot/Avg Tot/Avg Tot/Avg -Staff (Persons) >> Staff payroll/benefits to ($/pers X = -Consultancy <<->> Materials <<->> Total Research ($) ,32. & development Administration expenses ($): X = to 4 The variable descriptions in blue can be changed Total Total Total -Office supplies etc. <<->> Mail, telephone, telex & fax 2 <<->> Travel 2 <<->> Pensions 2 <<->> -Computer supplies etc. 2 <<->> -Vehicle expenses 2 <<->> -Other administration expenses 2 <<->> -Other administration expenses 2 <<->> -Other administration expenses 2 <<->> -Other administration expenses 2 <<->> -Other administration expenses 2 <<->> Total administration expenses ($) Occupancy/general expenses ($ X = to 4 The variable descriptions in blue can be changed Total Total Total -Utilities <<->> Rent & property taxes 2 <<->> Professional fees & audit <<->> Insurances <<->> -Other establish expenses A <<->> -Other establish expenses B 2 <<->> -Other establish expenses C 3 <<->> -Other establish expenses D <<->> -Other establish expenses E <<->> -Other establish expenses F <<->> Total occupancy/general expenses ($) Total overhead expenses ($) ,76.8 4,79. 7,73.4 Supplementary Data & Calculations: Page 6

7 2/3/23 5:3 Copy of EXPUUS4.XLS 36 Months to end Dec 26 Feb Apr Jun Aug Oct Dec Feb Apr Jun Aug Oct Dec Feb Apr Jun Aug Oct Dec Year Year Year MONTHLY ASSUMPTIONS No. 5 - FIXED ASSETS Land, buildings & improvemen<<- Opening These values will be inserted into the monthly balance sheets Cost or valuation ($) ->> ,4.,4.,4.,4.,4.,4.,4.,4.,4.,4. Accumulated depreciation ->> ($) Depreciation rate (% pa) ->> 3. <<- Base depreciation on cost (enter ) or use double declining balance (enter ->> Enter or Total Total Total Depreciation for period ($) After entering capital expenditure, press F9 to update cost the assets above Total Total Total X = to 4 of fixed 2 <<->> Capital expenditure ($) Disposal of Land, buildings & improvements ($): Set cells below to zero if no fixed asset sales in this category Total Total Total -Proceeds ->> -Cost ->> -Accumulated depreciation ->> Plant & machinery <<- Opening These values will be inserted into the monthly balance sheets Cost or valuation ($) ->> ,85.,85.,85.,85.,85.,85.,85.,85.,85. Accumulated depreciation ->> ($) Depreciation rate (% pa) ->>. <<- Base depreciation on cost (enter ) or use double declining balance (enter ->>. Enter or Total Total Total Depreciation for period ($) After entering capital expenditure, press F9 to update cost the assets above Total Total Total X = to 4 of fixed 2 <<->> Capital expend excl lease ($) Set cells below to zero if leasing is not being used to acquire fixed assets in this category New leases ($) ->> Interest on new leases ($) ->> Repayments of new leases ($) ->> Disposal of Plant & machinery ($): Set cells below to zero if no fixed asset sales in this category Total Total Total -Proceeds 5. ->> 5. -Cost ->> Accumulated depreciation ->>.. Computers & equipment Opening <<- These values will be inserted into the monthly balance sheets Cost or valuation ($) ->> Accumulated depreciation ->> ($) Depreciation rate (% pa) ->> 25. <<- Base depreciation on cost (enter ) or use double declining balance (enter ->>. Enter or Total Total Total Depreciation for period ($) After entering capital expenditure, press F9 to update cost the fixed assets above Total Total Total X = to 4 of 2 <<->> Capital expend excl lease ($) Set cells below to zero if leasing is not being used to acquire fixed assets in this category New leases ($) ->> Interest on new leases ->> ($) Repayments of new leases ($) ->> Disposal of Computers & equipment ($): Set cells below to zero if no fixed asset sales in this category Total Total Total -Proceeds ->> Cost ->> Accumulated depreciation ->>.. Automobiles, vehicles etc. Opening <<- These values will be inserted into the monthly balance sheets Cost or valuation ($) ->> Accumulated depreciation ->> ($) Depreciation rate (% pa) ->> 25. <<- Base depreciation on cost (enter ) or use double declining balance (enter ->> Enter or Total Total Total Depreciation for period ($) After entering capital expenditure, press F9 to update cost the assets above Total Total Total X = to 4 of fixed <<->> Capital expend excl lease ($) Set cells below to zero if leasing is not being used to acquire fixed assets in this category New leases ($) ->> Interest on new leases ($) ->> Repayments of new leases ($) ->> Disposal of Automobiles, vehicles etc. ($): Set cells below to zero if no fixed asset sales in this category Total Total Total -Proceeds ->> Cost ->> Accumulated depreciation ->> Fixed Asset Summary Opening Cost or valuation ($),5.,4. 2,585. 4,35.,5.,5.,25.,25.,25.,25.,25.,65.,7.,7.,66.,76. 2,2. 2,5. 2,65. 2,65. 2,65. 2,585. 2,585. 2,585. 2,585. 2,585. 2,585. 2,585. 3,35. 4,35. 4,35. 4,35. 4,35. 4,35. 4,35. 4,35. 4,35. Accumulated depreciation ,2.8,47.6,9.4,34.2,76.2 ($) Total Total Total Depreciation for period ($) Total Total Total Capital expenditure ($) ,28. Total Total Total New leases (2829) Interest on new leases ($) Repayments of new leases ($) Disposal of fixed assets ($): Total Total Total -Proceeds Cost Accumulated depreciation Supplementary Data & Calculations: Page 7

8 2/3/23 5:3 Copy of EXPUUS4.XLS 36 Months to end Dec 26 Feb Apr Jun Aug Oct Dec Feb Apr Jun Aug Oct Dec Feb Apr Jun Aug Oct Dec Year Year Year MONTHLY ASSUMPTIONS No. 6 - FUNDING, INTEREST RATES & RELATED ITEMS Interest Interest rates (% pa): Avg/Tot Avg/Tot Avg/Tot -Cash at bank ->> Short-term loans/line of credit ->> Longterm debt/notes ->> Int payable on 'other loans' ($) ->> Debt & Loans Enter all increases and repayments as positive values Total Total Total Increases in longterm debt/notes ($ ->> Longterm debt/note repayments ($) ->> Total Total Total Increases in 'other loans' ($) ->> 'Other loan' repayments ($) ->> Leases Leases from prior years ($): Set cells below to zero if no finance leases outstanding Total Total Total -Interest expense >> Repayments ->> Allocation of Debt Opening Opening values entered via opening balance sheet Total longterm debt/notes ($) Total 'other loans' ($) Total leases ($) Proportions payable within one year: Opening On first use, set cells below zero and revise later to -Longterm debt/notes (as % total) ->> 'Other loans' (as % total) ->> Leases (as % total) ->> Various Items Total Total Total Miscellaneous income ($) ->> Total Total Total Operating lease payments ($) ->> Total Total Total Intangible asset amortization ($) ->> Purchases of intangible assets ($) ->> first set cells below zero and revise later Total Total Total On use, to (2.) Changes (+/-) in accrued expenses ($ ->> (2.) Changes (+/-) in prepaid expenses ($ ->> (.) (.) Approx % of total payroll costs relating to On first use, set cells below in range 2-4% and revise later taxes & benefits for all staff (%) ->> Stocks & Shares Total Total Total Proceeds of new stock issues ($) ->>,. 2,.,.,. 2,.,. No. of new shares issued (s) ->> No. of shares issued & fully-paid at opening balance sheet date (s ->> 5. <<- Tax & Dividends Years: Effective federal/state tax rate for each ->> <<- Enter tax payments relating to periods prior to start date of projections in sheet M_B Total Total Total Federal/state tax payments ($) ->> X = to 4 Total Total Total <<->> 3. Dividends for each year ($) 3. * Set row to zeros for Ltd Co ->> * Set row to zeros for Ltd Co ->> Supplementary Data & Calculations: Page 8

9 2/3/23 5:3 Copy of EXPUUS4.XLS 36 Months Opening Mth to end Dec 26 Values Feb Apr Jun Aug Oct Dec Feb Apr Jun Aug Oct Dec Feb Apr Jun Aug Oct Dec Total MONTHLY ASSUMPTIONS No. 7 - OPENING BALANCE SHEET ITEMS, RECEIVABLES & PAYABLES Phasing out of opening Opening values entered via opening balance sheet balance sheet items* *36 month total for each item must equal opening value in first column, otherwise ERR is indicated in Column B - Press F9 to check Total Accounts receivable ($) >> Accounts payable ($) ->> Capital expend. creditors ($ ->> Payroll taxes/benefits payable ->> Taxes due ($) ->> Dividends due ($) ->> Collection patterns for payables Months of credit given/taken: Total* & receivables over 3 years* % Under Accounts payable for material/packaging & goods (% distribution *): - Group ->> Group2 ->> Group3 ->> Group4 ->> Group5 ->> Group6 ->> >> >> >> Group ->> Accounts receivable (% distribution *): - Group ->> Group2 ->> Group3 ->> Group4 ->> Group5 ->> Group6 ->> >> >> >> Group ->> *Total for each row must equal %, otherwise an ERROR is indicated - Press F9 to ch. Supplementary Data & Calculations: Page 9

10 2/3/23 5:3 Copy of EXPUUS4.XLS 36 Months to end Dec 26 Feb Apr Jun Aug Oct Dec Feb Apr Jun Aug Oct Dec Feb Apr Jun Aug Oct Dec Year Year Year MONTHLY ASSUMPTIONS No. 8 - SALES & RELATED TAXES Specify descriptive term for sales or input/output tax: Sales tax Press F9 to updat Set cells below to zero if sales taxes (or other similar taxes) are not applicable e.g. enter "Sales Tax", "GST" for Goods & Services Tax, "VAT" for Value Added Tax etc. Average Sales tax rates on sales (%): - Group ->> Group2 ->> Group3 ->> Group4 ->> Group5 ->> Group6 ->> ->> ->> ->> - Group ->> Total Sales tax on sales ($): - Group Group Group Group Group Group6 - Group Total Sales tax on sales ($) Calculate Sales tax on an invoice (enter ) or cash-received (enter ) basis? ->> Enter or Enter "" for each payment month k months when Sales tax paid to S ->> Average Sales tax rate for purchases of materials/packaging & goods (%) ->> Percent of all other non-payroll expenses (operating exs etc) subject to Sales t ->> Average Sales tax rate for non-pay exs ->> Total Sales tax on non-pay expenses ($) Percent of capital expenditure, lease repayments and interest subject to Sales tax (%) ->> Average Sales tax rate for these items ->> Sales tax on capex & leases less disposals($ (.4) (.9) (4.9) Supplementary Data & Calculations: Page