Sample Reports: Financial. v4.5

Transcription

1 Sample Reports: Fnancal v4.5

2 Avalable Fnancal Reports Quck Reports Balance Sheet vs Budget Balance Sheet Proft & Loss Tral Balance Workng Tral Balance Statement of Cash Flow Fnancal Reports: 1099 Vendor Summary Balance Sheet vs Budget Balance Sheet Vs Pror Year Balance Sheet Chart of Accounts Expense Item Detals Fxed Asset Hstory GRPO Balance as of Date Journal Transacton Report Pro Forma Income Statement Proft & Loss vs Budget Proft & Loss Monthly by Year Proft & Loss Statement of Cash Flow Tral Balances Workng Tral Balance WIP Varance GL Analyss Bankng Reports Check Regster FINANCIAL SAMPLE REPORTS PACK

3 Quck Reportsv4.5

4 Orchestrated Dstllery Page 1 of 2 5,712, ,574, Balance Sheet January 31, 2017 (compared to January 31, 2016) 5:26 pm 5/18/17 ASSETS Jan Jan Dfference Current Assets Bank Accounts Checkng Account 1 (CORP) 304, ,763 (5,350) (1.7%) Checkng Account 2 (CORP) 204, ,891 89, % Check Clearng Account (CORP) - 89,558 (89,558) (100.0%) Total Bank Accounts: 508, ,212 (5,350) (1.0%) Accounts Recevable Accounts Recevable (CORP) 2,508,165 2,152, , % Total Accounts Recevable: 2,508,165 2,152, , % Inventory Inventory - Fnshed Goods - Packaged (CORP) 2,631,674 2,699,289 (67,615) (2.5%) Inventory - Packagng (CORP) 13,054 2,633 10, % Inventory - Raw Materals (CORP) 305, ,412 15, % Sem Fnshed Good - Mash (CORP) - (1,666) 1, % Sem Fnshed Good - Fermented Mash (CORP) - 4,709 (4,709) (100.0%) Sem Fnshed Good - Dstlled Sprts (CORP) 313 (72) % Sem Fnshed Good - Barrel Aged Sprts (CORP) 19,413 5,565 13, % Sem Fnshed Good - Proofed Sprts (CORP) % Total Inventory: 2,970,713 3,000,945 (30,232) (1.0%) WIP WIP - Mash (CORP) % WIP - Dstlled Sprts (CORP) (661) 1,185 (1,846) (155.8%) WIP - Barrel Aged Sprts (CORP) 238 (54) % WIP - Proofed Sprts (CORP) (24) (63.6%) WIP - Fnshed Goods (CORP) % Total WIP: 754 1,265 (511) (40.4%) Total Current Assets: 5,988,493 5,668, , % Long Term Assets Fxed Assets Dstllng Equpment (CORP) 1,382,535 1,382, % Total Fxed Assets: 1,382,535 1,382, % Accumulated Deprecaton Accum Deprec: Dstllng Equpment (CORP) (71,794) (7,978) (63,816) (799.9%) Total Accumulated Deprecaton: (71,794) (7,978) (63,816) (799.9%) Total Long Term Assets: 1,310,741 1,374,557 (63,816) (4.6%) Generated by Orchestrated TM vers AN-260

5 Orchestrated Dstllery Balance Sheet January 31, 2017 (compared to January 31, 2016) Page 2 of 2 5:26 pm 5/18/17 Jan Jan Dfference 7,299,234 7,043, , % Total ASSETS: LIABILITIES and EQUITY LIABILITIES Current Labltes Accounts Payable Accounts Payable (CORP) 155,582 86,737 68, % Goods Receved not Invoced (CORP) 48,962-48,962 - % Total Accounts Payable: 204,544 86, , % Total Current Labltes: 204,544 86, , % Long Term Labltes Captal Leases Captal Lease - #1 (CORP) 1,382,535 1,382, % Total Captal Leases: 1,382,535 1,382, % Total Long Term Labltes: 1,382,535 1,382, % 1,587,079 1,469, , % Total LIABILITIES: Total LIABILITIES and EQUITY 7,299,234 7,043, , % Generated by Orchestrated TM vers AN-260

6 Page 1 of 3 Proft & Loss vs. Last Year, Same Range January 1, January 31, 2017 (compared to January 1, January 31, 2016) 5:29 pm 5/18/17 REVENUES Revenues Revenue (Dstllery) Sales - Packaged Sprts (DIST) Jan 1, 15 Current - Jan 31, 16 Delta % $ 659,765 $ 2,734,836 $(2,075,071) (76%) Total Revenues $ 659,765 $ 2,734,836 $(2,075,071) $(76) Total REVENUES $ 659,765 $ 2,734,836 $(2,075,071) (76%) COST OF SALES COGS Dstllery COGS - Dstllery COGS - Packaged Sprts (DIST) $ 236,400 $ 535,381 $(298,981) (56%) COGS - Packagng (DIST) $(5,000) $ - $(5,000) -% Total COGS - Dstllery $ 231,400 $ 535,381 $(303,981) (57%) COGS - Inv Adjustments Inv Adjustment - Sprts In-Process - Mash (DIST) $ 19,032 $ - $ 19,032 -% Inv Adjustment - Sprts In-Process - Fermented Mash (DIST) $ 1,693 $ - $ 1,693 -% Inv Adjustment - Sprts In-Process - Dstlled Sprts (DIST) $ 1,841 $ - $ 1,841 -% Inv Adjustment - Sprts In-Process - Proofed Sprts (DIST) $(5,000) $ - $(5,000) -% Inv Adjustment - Fnshed Goods (DIST) $(58,472) $(577,712) $ 519,240 90% Total COGS - Inv Adjustments $(40,905) $(577,712) $ 536,807 93% COGS - WIP Varance WIP Varance - Mash (DIST) $ 1,069 $ 137 $ % WIP Varance - Fermented Mash (DIST) $ 169 $ - $ 169 -% WIP Varance - Dstlled Sprts (DIST) $ 1,372 $(2,011) $ 3, % WIP Varance - Barrel Aged Sprts (DIST) $ 40 $ 436 $(396) (91%) WIP Varance - Proofed Sprts (DIST) $(2,776) $ 2,659 $(5,435) (204%) WIP Varance - Fnshed Goods (DIST) $ 15 $ - $ 15 -% Total COGS - WIP Varance $(110) $ 1,221 $(1,331) (109%) MFG Labor Cost Drect Labor - Cookhouse (DIST) $ 5,523 $ 11,045 $(5,523) (50%) Drect Labor - Cellar (DIST) $ 2,171 $ 4,341 $(2,171) (50%) Drect Labor - Packagng (DIST) $ 2,722 $ 5,443 $(2,722) (50%) Drect Labor - Qualty Control (Lab) (DIST) $ 457 $ 914 $(457) (50%) Drect Labor - Warehouse (DIST) $ 1,714 $ 3,427 $(1,714) (50%) Drect Labor - Operatons Support (DIST) $ 1,078 $ 2,157 $(1,078) (50%) Indrect Labor (DIST) $ 306 $ 612 $(306) (50%) Health Insurance & Medcal (DIST) $ 1,116 $ 2,231 $(1,116) (50%) Payroll Taxes (DIST) $ 222 $ 443 $(222) (50%) Total MFG Labor Cost $ 15,307 $ 30,614 $(15,307) (50%) MFG Overhead COGS Dstllery Supples (DIST) QC Expenses (DIST) Repars & Mantenance (DIST) Utltes (DIST) $ 782 $ 468 $ % $ 49 $ 98 $(49) (50%) $ 6,412 $ 2,125 $ 4, % $ 3,140 $ 6,279 $(3,140) (50%) Generated by Orchestrated TM vers AN-868 rels

7 Orchestrated Dstllery Workng Tral Balance January 1-31, 2016 Page 2 of 4 5:33 pm 5/18/17 LIABILITIES Beg Balance Debt Credt End Balance Total LIABILITIES $ 1,427,387 $ 1,411,182 $ 1,453,067 $ 1,469,272 REVENUES Revenues Revenue (Dstllery) Sales - Packaged Sprts (DIST) $ 2,440,334 $ - $ 294,502 $ 2,734,836 Total Revenue (Dstllery) $ 2,440,334 $ - $ 294,502 $ 2,734,836 Total Revenues $ 2,440,334 $ - $ 294,502 $ 2,734,836 Total REVENUES $ 2,440,334 $ - $ 294,502 $ 2,734,836 COST OF SALES COGS Dstllery COGS - Dstllery COGS - Packaged Sprts (DIST) $ 453,636 $ 81,745 $ - $ 535,381 Total COGS - Dstllery $ 453,636 $ 81,745 $ - $ 535,381 MFG Labor Cost Drect Labor - Cookhouse (DIST) $ 5,523 $ 11,045 $ 5,523 $ 11,045 Drect Labor - Cellar (DIST) $ 2,171 $ 2,171 $ - $ 4,341 Drect Labor - Packagng (DIST) $ 2,722 $ 2,722 $ - $ 5,443 Drect Labor - Qualty Control (Lab) (DIST) $ 457 $ 457 $ - $ 914 Drect Labor - Warehouse (DIST) $ 1,714 $ 1,714 $ - $ 3,427 Drect Labor - Operatons Support (DIST) $ 1,078 $ 1,078 $ - $ 2,157 Indrect Labor (DIST) $ 306 $ 306 $ - $ 612 Health Insurance & Medcal (DIST) $ 1,116 $ 1,116 $ - $ 2,231 Payroll Taxes (DIST) $ 222 $ 222 $ - $ 443 Total MFG Labor Cost $ 15,307 $ 20,830 $ 5,523 $ 30,614 MFG Overhead COGS Dstllery Supples (DIST) $ 234 $ 234 $ - $ 468 QC Expenses (DIST) $ 49 $ 49 $ - $ 98 Repars & Mantenance (DIST) $ 1,062 $ 1,062 $ - $ 2,125 Utltes (DIST) $ 3,140 $ 3,140 $ - $ 6,279 Freght (DIST) $ 2,878 $ 2,878 $ - $ 5,756 Total MFG Overhead COGS $ 7,363 $ 7,363 $ - $ 14,727 Taxes (Dstllery) Sales Tax (DIST) $ - $ 3,161 $ - $ 3,161 Total Taxes (Dstllery) $ - $ 3,161 $ - $ 3,161 Deprecaton & Amortzaton (Dstllery) Generated by Orchestrated TM vers AN-539

8 Orchestrated Dstllery Workng Tral Balance January 1-31, 2016 Page 3 of 4 5:33 pm 5/18/17 COST OF SALES Beg Balance Debt Credt End Balance COGS Dstllery Deprecaton & Amortzaton (Dstllery) Deprecaton: Dstllng Equpment (DIST) $ - $ 7,978 $ - $ 7,978 Total Deprecaton & Amortzaton (Dstllery) $ - $ 7,978 $ - $ 7,978 Total COGS Dstllery $ 476,307 $ 121,077 $ 5,523 $ 591,861 Total COST OF SALES $ 476,307 $ 121,077 $ 5,523 $ 591,861 EXPENSES General & Admnstratve General Expenses (DISTery) Lcenses and Fees (DIST) $ 171 $ 171 $ - $ 342 Mscellaneous General Expenses (DIST) $ 689 $ 689 $ - $ 1,377 Telephone (DIST) $ 127 $ 127 $ - $ 254 Total General Expenses (DISTery) $ 987 $ 987 $ - $ 1,974 Admnstratve Labor Expense Executve, Admnstratve & Support Labor (CORP) $ 6,571 $ 13,142 $ 6,571 $ 13,142 Marketng & Desgn Labor (CORP) $ 3,813 $ 6,393 $ 2,580 $ 7,626 Health Insurance & Medcal (CORP) $ 861 $ 861 $ - $ 1,722 Payroll Taxes (CORP) $ 861 $ 861 $ - $ 1,722 Total Admnstratve Labor Expense $ 12,107 $ 21,258 $ 9,151 $ 24,214 Professonal Servces Professonal Fees: Consultng (CORP) $ 1,000 $ 1,000 $ - $ 2,000 Professonal Fees: Legal (CORP) $ 726 $ 726 $ - $ 1,452 Total Professonal Servces $ 1,726 $ 1,726 $ - $ 3,452 Total General & Admnstratve $ 14,820 $ 23,970 $ 9,151 $ 29,639 Restaurant Labor Restaurant Labor Expense (Retal 1) Front of House Labor (R1) $ - $ 2,467 $ 2,467 $ - Management Labor (R1) $ - $ 1,722 $ 1,722 $ - Total Restaurant Labor Expense (Retal 1) $ - $ 4,190 $ 4,190 $ - Restaurant Labor Expense (Retal 2) Front of House Labor (R2) $ - $ 3,908 $ 3,908 $ - Back of House Labor (R2) $ - $ 3,646 $ 3,646 $ - Management Labor (R2) $ - $ 2,231 $ 2,231 $ - Total Restaurant Labor Expense (Retal 2) $ - $ 9,784 $ 9,784 $ - Generated by Orchestrated TM vers AN-539

9 Orchestrated Dstllery Workng Tral Balance January 1-31, 2016 Page 4 of 4 5:33 pm 5/18/17 EXPENSES Beg Balance Debt Credt End Balance Total Restaurant Labor $ - $ 13,974 $ 13,974 $ - Sellng Labor & Expense Sellng Labor Expense (DISTery) Sales Labor (DIST) $ 1,234 $ 1,234 $ - $ 2,467 Total Sellng Labor Expense (DISTery) $ 1,234 $ 1,234 $ - $ 2,467 Total Sellng Labor & Expense $ 1,234 $ 1,234 $ - $ 2,467 Total EXPENSES $ 16,053 $ 39,178 $ 23,125 $ 32,106 Total: $ 10,670,362 $ 3,252,389 $ 3,252,389 $ 11,343,135 Generated by Orchestrated TM vers AN-539

10 OrchestratedBEER $ 19,698 $(1,021,560) Statement of Cash Flows Indrect Method January 1-31, 2016 Compared to January 1-31, 2015 (Last Year, Same Range) Page 1 of 1 11:42 am 1/27/ Internal Use Only - Jan 1, 16 to Jan 31, 16 Jan 1, 15 to Jan 31, 15 Delta % OPERATING ACTIVITIES Net Income 19,698 (1,021,560) Adjustments to reconcle Net Income to net cash provded by operatons: 1,041, % Bank Accounts % Accounts Recevable (70,346) (104,430) 34,083 33% Inventory (357,175) 1,089,966 (1,447,142) (133%) WIP (450) (6) (444) (999%) Other Current Assets % Fxed Assets % Accumulated Deprecaton 8,297-8,297 -% Other Assets % System Assets % Accounts Payable 61,794 18,180 43, % Lnes of Credt % Credt Card Labltes % Payroll Labltes % Other Tax Labltes % Other Current Labltes 11,120 17,850 (6,730) (38%) Labor & Overhead Clearng Accounts % Notes Payable % Captal Leases % System Labltes % Net Cash provded (used) by Operatng Actvtes (326,883) - (1,368,141) (134%) FINANCING ACTIVITIES Equty % Perod Closng Accounts % System Equty % Net Cash provded (used) by Fnancng Actvtes % Net cash ncrese (decrease) for perod (326,883) - (326,883) (102%) Cash at begnnng of perod Cash at end of perod 2,693,625 2,366,742 1,731,129 1,731,129 Generated by Orchestrated TM vers AN-736

11 Fnancal Reportsv4.5

12 5,574,146 2,843,850 Balance Sheet Page 1 of 2 5/18/2017 January 31, 2016 (compared to January 31, 2015) Assets Current Assets Dfference % Bank Accounts Checkng Account 1 (CORP) $ 309,763 $ - $ 309,763 - % Checkng Account 2 (CORP) $ 114,891 $ - $ 114,891 - % Check Clearng Account (CORP) $ 89,558 $ - $ 89,558 - % Total Bank Accounts: $ 514,212 $ - $ 514,212 - % Accounts Recevable Accounts Recevable (CORP) $ 2,152,440 $ 386,885 $ 1,765, % Total Accounts Recevable: $ 2,152,440 $ 386,885 $ 1,765, % Inventory Inventory - Fnshed Goods - Packaged (CORP) $ 2,699,289 $ 2,515,983 $ 183, % Inventory - Packagng (CORP) $ 2,633 $(56) $ 2, % Inventory - Raw Materals (CORP) $ 290,412 $ 48,618 $ 241, % Sem Fnshed Good - Mash (CORP) $(1,666) $(637) $(1,029) (161.6%) Sem Fnshed Good - Fermented Mash (CORP) $ 4,709 $ 1,905 $ 2, % Sem Fnshed Good - Dstlled Sprts (CORP) $(72) $ - $(72) - % Sem Fnshed Good - Barrel Aged Sprts (CORP) $ 5,565 $ 4,332 $ 1, % Sem Fnshed Good - Proofed Sprts (CORP) $ 75 $ - $ 75 - % Total Inventory: $ 3,000,945 $ 2,570,145 $ 430, % WIP WIP - Mash (CORP) $ 28 $ - $ 28 - % WIP - Dstlled Sprts (CORP) $ 1,185 $ - $ 1,185 - % WIP - Barrel Aged Sprts (CORP) $(54) $(795) $ % WIP - Proofed Sprts (CORP) $ 37 $ - $ 37 - % WIP - Fnshed Goods (CORP) $ 69 $ - $ 69 - % Total WIP: $ 1,265 $(795) $ 2, % Total Current Assets: $ 5,668,862 $ 2,956,235 $ 2,712, % Long Term Assets Dfference % Fxed Assets Dstllng Equpment (CORP) $ 1,382,535 $ 1,382,535 $ - - % Total Fxed Assets: $ 1,382,535 $ 1,382,535 $ - - % Accumulated Deprecaton Accum Deprec: Dstllng Equpment (CORP) $(7,978) $ - $(7,978) - % Total Accumulated Deprecaton: $(7,978) $ - $(7,978) - % Total Long Term Assets: $ 1,374,557 $ 1,382,535 $(7,978) (0.6%) $ 7,043,419 $ 4,338,769 $ 2,704, % Total Assets: Labltes Generated by Orchestrated vers AN-933 rels

13 Balance Sheet Page 2 of 2 5/18/2017 January 31, 2016 (compared to January 31, 2015) Labltes Current Labltes Dfference % Accounts Payable Accounts Payable (CORP) $ 86,737 $ 112,385 $(25,647) (22.8%) Total Accounts Payable: $ 86,737 $ 112,385 $(25,647) (22.8%) Total Current Labltes: $ 86,737 $ 112,385 $(25,647) (22.8%) Long Term Labltes Dfference % Captal Leases Captal Lease - #1 (CORP) $ 1,382,535 $ 1,382,535 $ - - % Total Captal Leases: $ 1,382,535 $ 1,382,535 $ - - % Total Long Term Labltes: $ 1,382,535 $ 1,382,535 $ - - % $ 1,469,272 $ 1,494,919 $(25,647) (1.7%) Total Labltes: Equty Proft Perod: $ 5,574,146 $ 2,843,850 $ 2,730, % Total Equty: $ 5,574,146 $ 2,843,850 $ 2,730, % Total Labltes and Equty: $ 7,043,419 $ 4,338,769 $ 2,704, % Generated by Orchestrated vers AN-933 rels

14 Journal Transacton Report Page 1 of 3 5/18/2017 for transactons posted 1/1/2016-1/31/ COGS - Packaged Sprts (DIST) Post Date J/E Doc# Transacton Values Debt Credt Offsettng Entry Debt Credt 1/2/ $ 18, $ - Eastern Star Dstrbutng; A/R Invoces - C1025 $ - $ 18, /2/ $ 15, $ - Northern Wne & Sprts; A/R Invoces - C1010 $ - $ 15, /2/ $ 22, $ - Western Eagle Dstrbutng; A/R Invoces - C1015 $ - $ 22, /2/ $ 12, $ - Southern Calforna Wne & Sprts; A/R Invoces - C1035 $ - $ 12, /2/ $ 11, $ - Pacfc Dstrbutng Inc.; A/R Invoces - C1005 $ - $ 11, Begnnng Balance: $ 453, Debts: $ 81, Credts: $ - Endng Balance: $ 535, Drect Labor - Cookhouse (DIST) Post Date J/E Doc# Transacton Values Debt Credt Offsettng Entry Debt Credt 1/5/ $ 2, $ - Paylocty; A/P Invoces - V1065 $ - $ 2, /5/ $ 2, $ - Paylocty; A/P Invoces - V1065 $ - $ 2, /5/ $ - $ 2, Paylocty; A/P Credt Memos - V1065 $ 2, $ - 1/20/ $ 2, $ - Paylocty; A/P Invoces - V1065 $ - $ 2, /20/ $ - $ 2, Paylocty; A/P Credt Memos - V1065 $ 2, $ - 1/20/ $ 2, $ - Paylocty; A/P Invoces - V1065 $ - $ 2, Begnnng Balance: $ 5, Debts: $ 11, Credts: $ 5, Endng Balance: $ 11, Drect Labor - Cellar (DIST) Post Date J/E Doc# Transacton Values Debt Credt Offsettng Entry Debt Credt 1/20/ $ 2, $ - Paylocty; A/P Invoces - V1065 $ - $ 2, Begnnng Balance: $ 2, Debts: $ 2, Credts: $ - Endng Balance: $ 4, Drect Labor - Packagng (DIST) Post Date J/E Doc# Transacton Values Debt Credt Offsettng Entry Debt Credt 1/5/ $ 2, $ - Paylocty; A/P Invoces - V1065 $ - $ 2, Begnnng Balance: $ 2, Debts: $ 2, Credts: $ - Endng Balance: $ 5, Drect Labor - Qualty Control (Lab) (DIST) Post Date J/E Doc# Transacton Values Debt Credt Offsettng Entry Debt Credt 1/5/ $ $ - Paylocty; A/P Invoces - V1065 $ - $ Begnnng Balance: $ Debts: $ Credts: $ - Endng Balance: $ Generated by Orchestra jra AN-1031 vers

15 Page 1 of 1 Pro Forma Income Statement 1/1/2016-1/31/2016 5/18/2017 5:54 pm Revenue forecasted usng prcelst: Connectcut Revenues BUDGET FORECAST SALES Man Budget Annual ACTIVITY (and open orders) Revenues Revenue (Dstllery) Sales - Packaged Sprts (DIST) $ 121,966 $ 121,966 $ 294,502 Sales - POS & Merchandse (DIST) $ 25,029 $ 25,029 Total Revenue (Dstllery) $ 146,995 $ 146,995 $ 294,502 Revenue (Retal 2) Sales - Restaurant Food (R2) Sales - Restaurant Lqour (R2) Sales - Restaurant Retal Lqour (R2) $ 50,490 $ 50,490 $ 50,995 $ 50,995 $ 74,769 $ 74,769 Sales - Retal Merchandse (R2) $ 3,461 $ 3,461 Total Revenue (Retal 2) $ 179,715 $ 179,715 Total Revenues $ 326,710 $ 326,710 $ 294,502 Total Revenues $ 326,710 $ 326,710 $ 294,502 Cost of Sales COGS Dstllery COGS - Dstllery COGS - Packaged Sprts (DIST) $ 48,153 $ 48,153 $ 81,745 COGS - Raw Materals (DIST) $ 11,620 $ 11,620 COGS - Packagng (DIST) $ 10,980 $ 10,980 Total COGS - Dstllery $ 70,753 $ 70,753 $ 81,745 Total COGS Dstllery $ 70,753 $ 70,753 $ 81,745 Total Cost of Sales $ 70,753 $ 70,753 $ 81,745 Gross Proft - % $ 255,957 78% $ 255,957 78% Total Proft Perod - Proft % $ 255, % $ 255, % Generated by Orchestrated vers AN-517 rels

16 Page 1 of 3 Proft & Loss vs. Budget: Man Budget (2016) January 1-31, /18/2017 5:39 pm Revenues Current Budget Delta % Revenues Revenue (Dstllery) Sales - Packaged Sprts (DIST) $ 294,502 $ 121,966 $ 172, % Sales - POS & Merchandse (DIST) $ - $ 25,029 $(25,029) (100%) Total Revenue (Dstllery) $ 294,502 $ 146,995 $ 147, % Revenue (Retal 2) Sales - Restaurant Food (R2) $ - $ 50,490 $(50,490) (100%) Sales - Restaurant Lqour (R2) $ - $ 50,995 $(50,995) (100%) Sales - Restaurant Retal Lqour (R2) $ - $ 74,769 $(74,769) (100%) Sales - Retal Merchandse (R2) $ - $ 3,461 $(3,461) (100%) Total Revenue (Retal 2) $ - $ 179,715 $(179,715) (100%) Total Revenues $ 294,502 $ 326,710 $(32,208) (10%) Total Revenues $ 294,502 $ 326,710 $(32,208) (10%) Cost of Sales Current Budget Delta % COGS Dstllery COGS - Dstllery COGS - Packaged Sprts (DIST) $ 81,745 $ 48,153 $(33,592) (70%) COGS - Raw Materals (DIST) $ - $ 11,620 $ 11, % COGS - Packagng (DIST) $ - $ 10,980 $ 10, % Total COGS - Dstllery $ 81,745 $ 70,753 $(10,992) (16%) MFG Labor Cost Drect Labor - Cookhouse (DIST) $ 5,523 $ - $(5,523) -% Drect Labor - Cellar (DIST) $ 2,171 $ - $(2,171) -% Drect Labor - Packagng (DIST) $ 2,722 $ - $(2,722) -% Drect Labor - Qualty Control (Lab) (DIST) $ 457 $ - $(457) -% Drect Labor - Warehouse (DIST) $ 1,714 $ - $(1,714) -% Drect Labor - Operatons Support (DIST) $ 1,078 $ - $(1,078) -% Indrect Labor (DIST) $ 306 $ - $(306) -% Health Insurance & Medcal (DIST) $ 1,116 $ - $(1,116) -% Payroll Taxes (DIST) $ 222 $ - $(222) -% Total MFG Labor Cost $ 15,307 $ - $(15,307) -% MFG Overhead COGS Dstllery Supples (DIST) $ 234 $ - $(234) -% QC Expenses (DIST) $ 49 $ - $(49) -% Repars & Mantenance (DIST) $ 1,062 $ - $(1,062) -% Utltes (DIST) $ 3,140 $ - $(3,140) -% Generated by Orchestrated TM vers AN-867 rels

17 Page 2 of 5 5/18/2017 5:56 pm 2016 Proft & Loss Jan-2016 Feb-2016 Mar-2016 Apr-2016 May-2016 Jun-2016 Jul-2016 Aug-2016 Sep-2016 Oct-2016 Nov-2016 Dec-2016 YTD-2016 Cost of Sales COGS Dstllery COGS - WIP Varance WIP Varance - Mash (DIST) , ,069 WIP Varance - Fermented Mash (DIST) WIP Varance - Dstlled Sprts (DIST) ,044 1,372 WIP Varance - Barrel Aged Sprts (DIST) WIP Varance - Proofed Sprts (DIST) (2,776) (2,776) WIP Varance - Fnshed Goods (DIST) - - (15) Total COGS - WIP Varance - - (15) , (1,491) (110) -% -% -% -% -% -% -% -% -% -% -% -% -% MFG Labor Cost Drect Labor - Cookhouse (DIST) 5, ,523 Drect Labor - Cellar (DIST) 2, ,171 Drect Labor - Packagng (DIST) 2, ,722 Drect Labor - Qualty Control (Lab) (DIST) Drect Labor - Warehouse (DIST) 1, ,714 Drect Labor - Operatons Support (DIST) 1, ,078 Indrect Labor (DIST) Health Insurance & Medcal (DIST) 1, ,116 Payroll Taxes (DIST) Total MFG Labor Cost 15, ,307 -% -% -% -% -% -% -% -% -% -% -% -% -% MFG Overhead COGS Dstllery Supples (DIST) QC Expenses (DIST) Repars & Mantenance (DIST) 1, ,250 2, ,412 Utltes (DIST) 3, ,140 Freght (DIST) 2, ,878 Total MFG Overhead COGS 7, ,250 2, ,261 -% -% -% -% -% -% -% -% -% -% -% -% -% Generated by Orchestrated Jra AN-1115 vers

18 Page 3 of 5 5/18/2017 5:56 pm 2016 Proft & Loss Jan-2016 Feb-2016 Mar-2016 Apr-2016 May-2016 Jun-2016 Jul-2016 Aug-2016 Sep-2016 Oct-2016 Nov-2016 Dec-2016 YTD-2016 Cost of Sales COGS Dstllery Taxes (Dstllery) Sales Tax (DIST) 3, ,161 -% -% -% -% -% -% -% -% -% -% -% -% -% Deprecaton & Amortzaton (Dstllery) Deprecaton: Dstllng Equpment (DIST) 7,978 7,977 7,977 7,977 7,977 7,977 7,977 7,977 7, ,794 -% -% -% -% -% -% -% -% -% -% -% -% -% Total COGS Dstllery 115,554 (20,650) 26,848 8,305 7,977 26,517 2,977 11,227 58, (1,491) 236,283 -% -% -% -% -% -% -% -% -% -% -% -% -% COGS (Retal 1) COGS - (Retal 1) COGS - Restaurant Food (R1) COGS - Retal Merchandse (R1) (13) - - (13) Total COGS - (Retal 1) % -% -% -% -% -% -% -% -% -% -% -% -% Total COGS (Retal 1) % -% -% -% -% -% -% -% -% -% -% -% -% Total Cost of Sales 115,554 (20,650) 26,848 8,305 7,977 26,517 2,977 11,227 58, (1,491) -% -% -% -% -% -% -% -% -% -% -% -% 236,422 -% Gross Proft % of Revenue 178, ,505 41,564 (8,305) (7,977) (26,517) (2,977) (11,227) (54,411) (687) - 1,491 61% 116% 61% -% -% -% -% -% (1000%) -% -% -% 263,409 53% Expenses General & Admnstratve General Expenses (DISTery) Generated by Orchestrated Jra AN-1115 vers

19 Indrect Method Statement of Cash Flows January 1-31, Internal Use Only - compared to January 1-31, 2015 (Last Year, Same Range) $ 19,698 $(1,021,560) Page 1 of 1 1/27/ :07 pm Cash Flow from Operatng Actvtes Current Perod Comparson Perod Comparson Source of Adjustment Change n cash Change n cash Delta % Net Income $ 19,698 $(1,021,560) $ 1,041, % Bank Accounts Accounts Recevable Inventory WIP Other Current Assets Fxed Assets Accumulated Deprecaton Other Assets System Assets Accounts Payable Lnes of Credt Credt Card Labltes Payroll Labltes Other Tax Labltes Other Current Labltes Labor & Overhead Clearng Accounts Notes Payable Captal Leases System Labltes $(70,346) $(104,430) $(357,175) $ 1,089,966 $(450) $(6) $ 8,297 $ - $ 61,794 $ 18,180 $ 180 $ - $ 11,120 $ 17,850 $ 34,083 33% $(1,447,142) (133%) $(444) (999%) $ 8,297 -% $ 43, % $ 180 -% $(6,730) (38%) Net Cash provded (used) by Operatng Actvtes $(326,883) $ - $(1,368,141) (134%) Cash Flow from Fnancng Actvtes Current Perod Comparson Perod Comparson Source of Adjustment Change n cash Change n cash Delta % Equty Perod Closng Accounts System Equty Net Cash provded (used) by Fnancng Actvtes $ - $ - Net change n cash for perod $(326,883) $ - $(326,883) (102%) Cash at begnnng of perod Cash at end of perod $ 2,693,625 $ 2,366,742 $ 1,731,129 $ 1,731,129 Generated by Orchestrated TM vers AN-733

20 Workng Tral Balance Page 1 of 5 5/18/2017 January 1-31, 2016 Assets Beg Balance Debt Credt End Balance Current Assets Bank Accounts Checkng Account 1 (CORP) Checkng Account 2 (CORP) Check Clearng Account (CORP) $ 309,763 $ 114,891 $ 89,558 $ 309,763 $ 114,891 $ 89,558 Total Bank Accounts $ 514,212 $ 514,212 Accounts Recevable Accounts Recevable (CORP) $ 1,857,938 $ 294,502 $ - $ 2,152,440 Inventory Inventory - Fnshed Goods - Packaged (CORP) Inventory - Packagng (CORP) Inventory - Raw Materals (CORP) Sem Fnshed Good - Mash (CORP) Sem Fnshed Good - Fermented Mash (CORP) Sem Fnshed Good - Dstlled Sprts (CORP) Sem Fnshed Good - Barrel Aged Sprts (CORP) Sem Fnshed Good - Proofed Sprts (CORP) $ 2,781,034 $ 2,633 $ 292,384 $(3,610) $ 4,709 $(72) $ 5,565 $ 75 $ - $ 81,745 $ 2,699,289 $ 2,633 $ - $ 1,972 $ 290,412 $ 1,944 $ - $(1,666) $ 4,709 $(72) $ 5,565 $ 75 Total Inventory $ 3,082,718 $ 1,944 $ 83,717 $ 3,000,945 WIP WIP - Mash (CORP) WIP - Dstlled Sprts (CORP) WIP - Barrel Aged Sprts (CORP) WIP - Proofed Sprts (CORP) WIP - Fnshed Goods (CORP) $ - $ 1,185 $(54) $ 37 $ 69 $ 1,972 $ 1,944 $ 28 $ 1,185 $(54) $ 37 $ 69 Total WIP $ 1,237 $ 1,972 $ 1,944 $ 1,265 Total Current Assets $ 5,456,105 $ 298,418 $ 85,661 $ 5,668,862 Long Term Assets Fxed Assets Dstllng Equpment (CORP) $ 1,382,535 $ 1,382,535 $ 1,382,535 $ 1,382,535 Accumulated Deprecaton Accum Deprec: Dstllng Equpment (CORP) $ - $ - $ 7,978 $(7,978) Total Long Term Assets $ 1,382,535 $ 1,382,535 $ 1,390,512 $ 1,374,557 Total Assets $ 6,838,639 $ 1,680,952 $ 1,476,173 $ 7,043,419 Labltes Beg Balance Debt Credt End Balance Current Labltes Generated by Orchestrated TM vers AN-537

21 Workng Tral Balance Page 2 of 5 5/18/2017 January 1-31, 2016 Labltes Beg Balance Debt Credt End Balance Current Labltes Accounts Payable Accounts Payable (CORP) $ 44,853 $ 28,647 $ 70,532 $ 86,737 Total Current Labltes $ 44,853 $ 28,647 $ 70,532 $ 86,737 Long Term Labltes Captal Leases Captal Lease - #1 (CORP) $ 1,382,535 $ 1,382,535 $ 1,382,535 $ 1,382,535 Total Long Term Labltes $ 1,382,535 $ 1,382,535 $ 1,382,535 $ 1,382,535 Total Labltes $ 1,427,387 $ 1,411,182 $ 1,453,067 $ 1,469,272 Revenues Beg Balance Debt Credt End Balance Revenues Revenue (Dstllery) Sales - Packaged Sprts (DIST) $ 2,440,334 $ - $ 294,502 $ 2,734,836 Total Revenues $ 2,440,334 $ - $ 294,502 $ 2,734,836 Total Revenues $ 2,440,334 $ - $ 294,502 $ 2,734,836 Cost of Sales Beg Balance Debt Credt End Balance COGS Dstllery COGS - Dstllery COGS - Packaged Sprts (DIST) $ 453,636 $ 81,745 $ - $ 535,381 COGS - Inv Adjustments Inv Adjustment - Fnshed Goods (DIST) $(577,712) $(577,712) COGS - WIP Varance WIP Varance - Mash (DIST) WIP Varance - Dstlled Sprts (DIST) WIP Varance - Barrel Aged Sprts (DIST) WIP Varance - Proofed Sprts (DIST) $ 137 $(2,011) $ 436 $ 2,659 $ 137 $(2,011) $ 436 $ 2,659 Total COGS - WIP Varance $ 1,221 $ 1,221 Generated by Orchestrated TM vers AN-537

22 Page 1 of 4 WIP Varance G/L Analyss Producton from 1/1/2015-1/31/2016 5/18/ :55:41 ITEM GROUP FnGood: Bottled ** RED order numbers ndcate Dsassembly Item Pdo# WH Prod Date WIP Varance Account Plan Qty Cmplt Qty WIP Varance Amercan Whskey - Case 12 x 750ml Bottles - (1001-B12750) A1 04/20/ WIP Varance - Fnshed Goods (DIST) $ - Amercan Whskey - Case 6 x 375ml Bottles - (1001-B6375) A1 04/20/ WIP Varance - Fnshed Goods (DIST) $ - Amercan Whskey - Case 6 x 750ml Bottles - (1001-B6750) A1 04/20/ WIP Varance - Fnshed Goods (DIST) $ - Portlanda Bourbon - Case 12 x 750ml Bottles - (1002-B12750) A1 08/04/ WIP Varance - Fnshed Goods (DIST) $ - Portlanda Bourbon - Case 6 x 375ml Bottles - (1002-B6375) A1 08/04/ WIP Varance - Fnshed Goods (DIST) $ - Portlanda Bourbon - Case 6 x 750ml Bottles - (1002-B6750) A1 08/04/ WIP Varance - Fnshed Goods (DIST) $ - Huckleberry Vodka - Case 12 x 375ml Bottles - (1003-B12375) A1 01/21/ WIP Varance - Fnshed Goods (DIST) $ - Huckleberry Vodka - Case 12 x 750ml Bottles - (1003-B12750) A1 01/21/ WIP Varance - Fnshed Goods (DIST) $ A1 10/13/ WIP Varance - Fnshed Goods (DIST) $ Huckleberry Vodka - Case 12 x 750ml Bottles - (1003-B12750) Total: $ FnGood: Bottled Total: $ ITEM GROUP WIP: Barrel Aged Item Pdo# WH Prod Date WIP Varance Account Plan Qty Cmplt Qty WIP Varance Barrel Aged - Amercan Whskey - (BA1001) BA01 01/18/ WIP Varance - Barrel Aged Sprts (DIST) $ - Barrel Aged - Portlanda Bourbon - (BA1002) BA01 02/03/ WIP Varance - Barrel Aged Sprts (DIST) $ BA01 10/15/ WIP Varance - Barrel Aged Sprts (DIST) $(37.98) Barrel Aged - Portlanda Bourbon - (BA1002) Total: $(37.98) Generated by Orchestrated vers AN-1004 rels P4.5.01

23 Page 2 of 4 WIP Varance G/L Analyss Producton from 1/1/2015-1/31/2016 5/18/ :55:41 ITEM GROUP WIP: Barrel Aged ** RED order numbers ndcate Dsassembly Item Pdo# WH Prod Date WIP Varance Account Plan Qty Cmplt Qty WIP Varance Blended - Amercan Whskey - (BL1001) HT99 04/18/ WIP Varance - Barrel Aged Sprts (DIST) $ Blended - Portlanda Bourbon - (BL1002) BL01 08/02/ WIP Varance - Barrel Aged Sprts (DIST) $ WIP: Barrel Aged Total: 1,230 1,241 $ ITEM GROUP WIP: Bulk Sprts Item Pdo# WH Prod Date WIP Varance Account Plan Qty Cmplt Qty WIP Varance Bottle Proof - Amercan Whskey - (BP1001) HT99 04/19/ WIP Varance - Proofed Sprts (DIST) $ 1, Bottle Proof - Portlanda Bourbon - (BP1002) HT99 08/03/ WIP Varance - Proofed Sprts (DIST) $(13.50) Bottle Proof - Huckleberry Vodka - (BP1003) HT99 01/20/ WIP Varance - Proofed Sprts (DIST) $ 1, HT01 10/12/ WIP Varance - Proofed Sprts (DIST) $ HT99 10/13/ WIP Varance - Proofed Sprts (DIST) $ - Bottle Proof - Huckleberry Vodka - (BP1003) Total: 1, ,013.0 $ 1, WIP: Bulk Sprts Total: 1,747 1,626 $ 2, ITEM GROUP WIP: Dstll Sprts Item Pdo# WH Prod Date WIP Varance Account Plan Qty Cmplt Qty WIP Varance Dstlled - Amercan Whskey - (D1001) PS01 01/17/ WIP Varance - Dstlled Sprts (DIST) $ Dstlled - Portlanda Bourbon - (D1002) PS01 02/02/ WIP Varance - Dstlled Sprts (DIST) $(830.49) CS01 10/15/ WIP Varance - Dstlled Sprts (DIST) $(42.99) Dstlled - Portlanda Bourbon - (D1002) Total: $(873.48) Generated by Orchestrated vers AN-1004 rels P4.5.01