Sample Reports: Financial. v4.5

Transcription

1 BEER Busness Management Software for Craft Breweres. 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 OrchestratedBEER Page 1 of 3 757, ,082, Balance Sheet December 31, 2016 (compared to December 31, 2015) 11:04 am 1/27/17 ASSETS Dec Dec Dfference CTA - Current Assets Bank Accounts Checkng Account 1 (CORP) 1,511,996 1,497,595 14, % Checkng Account 2 (CORP) 1,859,522 1,757, , % Savngs Account (CORP) 42,900-42,900 - % EFT Clearng Account (CORP) % Petty Cash (CORP) % Check Clearng Account (CORP) 184,814 55, , % Total Bank Accounts: 3,599,652 3,310, , % Accounts Recevable Accounts Recevable (CORP) 89, ,616 (129,274) (59.1%) Total Accounts Recevable: 89, ,616 (129,274) (59.1%) Inventory Inventory - Fnshed Goods - Packaged (CORP) 229,025 77, , % Inventory - Fnshed Goods - Kegged (CORP) 1,226,015 1,200,571 25, % Inventory - Packagng (CORP) 623, ,426 (147,948) (19.2%) Inventory - Raw Materals (CORP) 3,832, ,753 3,051, % Inventory - Brewery POS & Merchandse (CORP) 57,449 59,341 (1,893) (3.2%) Inventory - Retal Merchandse (CORP) (40) - (40) - % Sem Fnshed Good - Wort (CORP) 30,950 (4,933) 35, % Sem Fnshed Good - Green Beer (CORP) 120, , % Sem Fnshed Good - Dry Hopped Beer (CORP) - (5) % Sem Fnshed Good - Barrel Aged Beer (CORP) % Sem Fnshed Good - Brght Beer (CORP) 308, ,351 (80,098) (20.6%) Total Inventory: 6,428,069 3,273,780 3,154, % WIP WIP - Wort (CORP) 7,480 1,775 5, % WIP - Green Beer (CORP) 30,070-30,070 - % WIP - Barrel Aged Beer (CORP) 4,305-4,305 - % WIP - Fnshed Goods (CORP) (1,662) (72) (1,591) (999.9%) Total WIP: 40,192 1,703 38, % Total CTA - Current Assets: 10,157,254 6,804,789 3,352, % LTA - Long Term Assets Brewng Equpment (CORP) 259, ,356 - % Projects n Process (CORP) (259,356) - (259,356) - % Total Fxed Assets: % Accumulated Deprecaton Generated by Orchestrated TM vers AN-260

5 OrchestratedBEER Balance Sheet December 31, 2016 (compared to December 31, 2015) Page 3 of 3 11:04 am 1/27/17 EQUITY Dec Dec Dfference EQT - Equty Equty Retaned Earnngs (CORP) 4,148,429 4,148, % Total Equty: 4,148,429 4,148, % Total EQT - Equty: 4,148,429 4,148, % Proft Perod: 757,796 1,082,694 (324,898) (30.0%) Total EQUITY: 4,906,225 5,231,123 (324,898) (6.2%) Total LIABILITIES and EQUITY 8,382,656 6,242,919 2,139, % Generated by Orchestrated TM vers AN-260

6 OrchestratedBEER Proft & Loss vs. Last Year, Same Range January 1-31, 2015 (compared to January 1-31, 2014) Page 1 of 1 11:11 am 1/27/17 REVENUES Revenues Revenue (Brewery) Sales - Packaged Beer (BREW) Sales - Kegged Beer (BREW) Jan 1, 14 Current %Rev - Jan 31, 14 %Rev Delta % $ 25,843 30% $ 23,939 40% $ 1,905 8% $ 60,736 70% $ 36,049 60% $ 24,687 68% Total Revenue (Brewery) $ 86, % $ 59, % $ 26,592 44% Total Revenues $ 86, % $ 59, % $ 26,592 $ 44 Total REVENUES $ 86, % $ 59, % $ 26,592 44% COST OF SALES COGS Brewery COGS - Brewery COGS - Packaged Beer (BREW) $ 43,913 51% $ 47,249 79% $(3,336) (7%) COGS - Inv Adjustments Inv Adjustment - Beer In-Process - Dry Hopped Beer (BREW) Inv Adjustment - Beer In-Process - Brght Beer (BREW) Inv Adjustment - Fnshed Goods (BREW) Inv Adjustment - Raw Materals (BREW) Inv Adjustment - Packagng (BREW) $(6,000) (10%) $ 6, % $ 111, % $ 111,298 -% $(161,124) (269%) $ 161, % $ 971, % $ 971,234 -% $(19,000) (22%) $(217,753) (363%) $ 198,753 91% Total COGS - Inv Adjustments $ 1,063, % $(384,878) (642%) $ 1,448, % COGS - WIP Varance WIP Varance - Wort (BREW) WIP Varance - Dry Hopped Beer (BREW) WIP Varance - Brght Beer (BREW) $ 951 1% $ 951 -% $ 9 -% $ 9 -% $(265) -% $(265) -% Total COGS - WIP Varance $ 695 1% $ 695 -% Total COGS Brewery $ 1,108, % $(337,628) (563%) $ 1,445,768 $ 428 Total COST OF SALES $ 1,108, % $(337,628) (563%) $ 1,445, % Gross Proft - % $(1,021,560) (1000%) $ 397, % $(1,419,176) (357%) Total PROFIT for PERIOD $(1,021,560) $ 397,616 $(1,419,176) (357%) % (999.9%) 662.8% Generated by Orchestrated TM vers AN-868 rels

7 OrchestratedBEER Workng Tral Balance January 1-31, 2016 Page 1 of 3 11:15 am 1/27/17 ASSETS Beg Balance Debt Credt End Balance Current Assets Accounts Recevable Accounts Recevable (CORP) $ 218,616 $ 70,346 $ 288,962 Inventory Inventory - Fnshed Goods - Packaged (CORP) $ 77,375 $ 789 $ 16,456 $ 61,708 Inventory - Fnshed Goods - Kegged (CORP) $ 1,200,571 $ 2,782 $ 18,105 $ 1,185,247 Inventory - Packagng (CORP) $ 771,426 $ 572 $ 770,855 Inventory - Raw Materals (CORP) $ 780,753 $ 389,225 $ 66,512 $ 1,103,466 Inventory - Brewery POS & Merchandse (CORP) $ 59,341 $ 17,798 $ 17,798 $ 59,341 Sem Fnshed Good - Wort (CORP) $(4,933) $ 65,820 $ 65,030 $(4,143) Sem Fnshed Good - Green Beer (CORP) $ 900 $ 65,030 $ 20,706 $ 45,223 Sem Fnshed Good - Dry Hopped Beer (CORP) $(5) $ 3,330 $ 3,326 Sem Fnshed Good - Brght Beer (CORP) $ 388,351 $ 17,798 $ 218 $ 405,931 Total Inventory $ 3,273,780 $ 562,572 $ 205,396 $ 3,630,955 WIP WIP - Wort (CORP) $ 1,775 $ 66,270 $ 65,820 $ 2,225 WIP - Green Beer (CORP) $ 65,030 $ 65,030 WIP - Dry Hopped Beer (CORP) $ 3,330 $ 3,330 WIP - Fnshed Goods (CORP) $(72) $ 789 $ 789 $(72) Total WIP $ 1,703 $ 135,419 $ 134,969 $ 2,154 Total Current Assets $ 3,494,099 $ 768,337 $ 340,365 $ 3,922,071 Long Term Assets Fxed Assets Brewng Equpment (CORP) $ 254,356 $ 254,356 Projects n Process (CORP) $ 254,356 $(254,356) Total Fxed Assets $ 254,356 $ 254,356 Accumulated Deprecaton Accum Deprec: Brewng Equpment (CORP) $ 8,297 $(8,297) Total Accumulated Deprecaton $ 8,297 $(8,297) Total Long Term Assets $ 254,356 $ 262,653 $(8,297) System Assets System Assets System Assets - Checkng Account (SYS) $(561,870) $ 326,883 $(888,752) Total System Assets $(561,870) $ 326,883 $(888,752) Total System Assets $(561,870) $ 326,883 $(888,752) Generated by Orchestrated TM vers AN-539

8 OrchestratedBEER Workng Tral Balance January 1-31, 2016 Page 3 of 3 11:15 am 1/27/17 COST OF SALES Beg Balance Debt Credt End Balance COGS Brewery MFG Overhead COGS Repars & Mantenance (BREW) $ 34,636 $ 452 $ 35,088 Total MFG Overhead COGS $ 34,636 $ 452 $ 35,088 Deprecaton & Amortzaton (Brewery) Deprecaton: Brewng Equpment (CORP) $ 8,297 $ 8,297 Total Deprecaton & Amortzaton (Brewery) $ 8,297 $ 8,297 Total COGS Brewery $ 3,323,770 $ 43,310 $ 2,782 $ 3,364,298 Total COST OF SALES $ 3,323,770 $ 43,310 $ 2,782 $ 3,364,298 EXPENSES System Expenses System Expenses System Expenses - Suspense Account (SYS) $(69) $ 1,000 $(1,069) Total System Expenses $(69) $ 1,000 $(1,069) Total System Expenses $(69) $ 1,000 $(1,069) Total EXPENSES $(69) $ 1,000 $(1,069) Total: $ 8,906,735 $ 1,392,886 $ 1,392,886 $ 9,171,376 Generated by Orchestrated TM vers AN-539

9 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

10 Fnancal Reportsv4.5

11 757,796 1,082,694 Balance Sheet December 31, 2016 (compared to December 31, 2015) Page 1 of 2 1/27/2017 Assets Current Assets Dfference % Bank Accounts Checkng Account 1 (CORP) $ 1,511,996 $ 1,497,595 $ 14, % Checkng Account 2 (CORP) $ 1,859,522 $ 1,757,899 $ 101, % Savngs Account (CORP) $ 42,900 $ 42,900 - % EFT Clearng Account (CORP) $ 232 $ % Petty Cash (CORP) $ 188 $ % Check Clearng Account (CORP) $ 184,814 $ 55,195 $ 129, % Total Bank Accounts: $ 3,599,652 $ 3,310,690 $ 288, % Accounts Recevable Accounts Recevable (CORP) $ 89,341 $ 218,616 $(129,274) (59.1%) Total Accounts Recevable: $ 89,341 $ 218,616 $(129,274) (59.1%) Inventory Inventory - Fnshed Goods - Packaged (CORP) $ 229,025 $ 77,375 $ 151, % Inventory - Fnshed Goods - Kegged (CORP) $ 1,226,015 $ 1,200,571 $ 25, % Inventory - Packagng (CORP) $ 623,478 $ 771,426 $(147,948) (19.2%) Inventory - Raw Materals (CORP) $ 3,832,323 $ 780,753 $ 3,051, % Inventory - Brewery POS & Merchandse (CORP) $ 57,449 $ 59,341 $(1,893) (3.2%) Inventory - Retal Merchandse (CORP) $(40) $(40) - % Sem Fnshed Good - Wort (CORP) $ 30,950 $(4,933) $ 35, % Sem Fnshed Good - Green Beer (CORP) $ 120,155 $ 900 $ 119, % Sem Fnshed Good - Dry Hopped Beer (CORP) $(5) $ % Sem Fnshed Good - Barrel Aged Beer (CORP) $ 462 $ % Sem Fnshed Good - Brght Beer (CORP) $ 308,253 $ 388,351 $(80,098) (20.6%) Total Inventory: $ 6,428,069 $ 3,273,780 $ 3,154, % WIP WIP - Wort (CORP) $ 7,480 $ 1,775 $ 5, % WIP - Green Beer (CORP) $ 30,070 $ 30,070 - % WIP - Barrel Aged Beer (CORP) $ 4,305 $ 4,305 - % WIP - Fnshed Goods (CORP) $(1,662) $(72) $(1,591) (999.9%) Total WIP: $ 40,192 $ 1,703 $ 38, % Total Current Assets: $ 10,157,254 $ 6,804,789 $ 3,352, % Long Term Assets Dfference % Brewng Equpment (CORP) $ 259,356 $ 259,356 - % Projects n Process (CORP) $(259,356) $(259,356) - % Accumulated Deprecaton Accum Deprec: Brewng Equpment (CORP) $(78,691) $(78,691) - % Total Accumulated Deprecaton: $(78,691) $(78,691) - % Total Long Term Assets: $(78,691) $(78,691) - % System Assets Dfference % Generated by Orchestrated vers AN-933 rels

12 Journal Transacton Report for transactons posted 1/1/2016-1/31/2016 Page 2 of 10 1/27/2017 Begnnng Balance: $ 1,200, Debts: $ 2, Credts: $ 18, Endng Balance: $ 1,185, Inventory - Packagng (CORP) Post Date J/E Doc# Transacton Values Debt Credt Offsettng Entry Debt Credt 1/19/ $ WIP - Fnshed Goods (CORP); Issue for Producton $ Begnnng Balance: $ 771, Debts: Credts: $ Endng Balance: $ 770, Inventory - Raw Materals (CORP) Post Date J/E Doc# Transacton Values Debt Credt Offsettng Entry Debt Credt 1/8/ $ 389, System Expenses - Suspense Account (SYS); Goods Recept PO - V1016 $ 389, /18/ $ 5, WIP - Wort (CORP); Issue for Producton $ 5, /18/ $ 5, WIP - Wort (CORP); Issue for Producton $ 5, /18/ $ 5, WIP - Wort (CORP); Issue for Producton $ 5, /19/ $ 6, WIP - Wort (CORP); Issue From Producton $ 6, /19/ $ 1, WIP - Wort (CORP); Issue for Producton $ 1, /19/ $ 1, WIP - Wort (CORP); Issue for Producton $ 1, /20/ $ 6, WIP - Wort (CORP); Issue for Producton $ 6, /20/ $ 6, WIP - Wort (CORP); Issue for Producton $ 6, /20/ $ 6, WIP - Wort (CORP); Issue for Producton $ 6, /21/ $ WIP - Wort (CORP); Issue for Producton $ /21/ $ WIP - Wort (CORP); Issue for Producton $ /21/ $ WIP - Wort (CORP); Issue for Producton $ /22/ $ 1, WIP - Wort (CORP); Issue for Producton $ 1, /22/ $ 1, WIP - Wort (CORP); Issue for Producton $ 1, /22/ $ 1, WIP - Wort (CORP); Issue for Producton $ 1, /25/ $ 1, WIP - Wort (CORP); Issue for Producton $ 1, /25/ $ 1, WIP - Wort (CORP); Issue for Producton $ 1, /25/ $ 1, WIP - Wort (CORP); Issue for Producton $ 1, /26/ $ WIP - Dry Hopped Beer (CORP); Issue for Producton $ /30/ $ 6, WIP - Wort (CORP); Issue for Producton $ 6, /31/ $ 6, WIP - Wort (CORP); Issue for Producton $ 6, Begnnng Balance: $ 780, Debts: $ 389, Credts: $ 66, Endng Balance: $ 1,103, Inventory - Brewery POS & Merchandse (CORP) Post Date J/E Doc# Transacton Values Debt Credt Offsettng Entry Debt Credt 1/28/ $ 17, Sem Fnshed Good - Green Beer (CORP); Issue for Producton 1/28/ $ 17, Sem Fnshed Good - Brght Beer (CORP); Recept $ 17, from Producton $ 17, Generated by Orchestra jra AN-1031 vers

13 OrchestratedBEER Pro Forma Income Statement 1/1/2016-1/31/2016 Page 1 of 2 1/27/ :23 pm Revenue forecasted usng prcelst: OR Revenues Revenues Revenue (Brewery) BUDGET FORECAST SALES 2016 Budget (A) Annual Forecast 2016 ACTIVITY (and open orders) Sales - Packaged Beer (BREW) $ 29,828 $ 29,828 $ 21,314 Sales - Kegged Beer (BREW) $ 215,436 $ 215,436 $ 37,912 Sales - Pont of Sale Items (BREW) $ 13,214 $ 13,214 Total Revenue (Brewery) $ 258,477 $ 258,477 $ 59,226 Total Revenues $ 258,477 $ 258,477 $ 59,226 Total Revenues $ 258,477 $ 258,477 $ 59,226 Cost of Sales COGS Brewery COGS - Brewery COGS - Packaged Beer (BREW) $ 1,693 $ 1,693 $ 29,218 COGS - Kegged Beer (BREW) $ 100,331 $ 100,331 COGS - POS and Merchandse (BREW) $ 1,056 $ 1,056 Total COGS - Brewery $ 103,080 $ 103,080 $ 29,218 MFG Labor Cost Drect Labor - Brewhouse (BREW) $ 14,869 $ 14, k Matchng (BREW) $ 288 $ 288 Payroll Taxes (BREW) $ 1,394 $ 1,394 Total MFG Labor Cost $ 16,551 $ 16,551 MFG Overhead COGS Brewery Supples (BREW) $ 1,419 $ 1,419 QC Expenses (BREW) $ 97 $ 97 Repars & Mantenance (BREW) $ 292 $ 292 Utltes (BREW) $ 2,250 $ 2,250 Total MFG Overhead COGS $ 4,058 $ 4,058 Total COGS Brewery $ 123,689 $ 123,689 $ 29,218 Total Cost of Sales $ 123,689 $ 123,689 $ 29,218 Gross Proft - % $ 134,788 52% $ 134,788 52% Expenses General & Admnstratve Generated by Orchestrated Jra AN-1120 vers

14 OrchestratedBEER Proft & Loss vs. Budget: 2016 Budget (A) (2016) January 1-31, 2016 Page 1 of 3 1/27/ :55 am Revenues Current %Rev Budget %Rev Delta % Revenues Revenue (Brewery) Sales - Packaged Beer (BREW) $ 21,314 36% $ 29,828 12% $(8,514) (29%) Sales - Kegged Beer (BREW) $ 37,912 64% $ 215,436 83% $(177,524) (82%) Sales - Pont of Sale Items (BREW) $ 13,214 5% $(13,214) (100%) Total Revenue (Brewery) $ 59, % $ 258, % $(199,251) (77%) Total Revenues $ 59, % $ 258, % $(199,251) (77%) Total Revenues $ 59, % $ 258, % $(199,251) (77%) Cost of Sales Current %Rev Budget %Rev Delta % COGS Brewery COGS - Brewery COGS - Packaged Beer (BREW) $ 29,218 49% $ 1,693 1% $(27,525) (999%) COGS - Kegged Beer (BREW) $ 100,331 39% $ 100, % COGS - POS and Merchandse (BREW) $ 1,056 -% $ 1, % Total COGS - Brewery $ 29,218 49% $ 103,080 40% $ 73,863 72% COGS - Inv Adjustments Inv Adjustment - Fnshed Goods (BREW) $ 2,562 4% $(2,562) -% MFG Labor Cost Drect Labor - Brewhouse (BREW) $ 14,869 6% $ 14, % 401k Matchng (BREW) $ 288 -% $ % Payroll Taxes (BREW) $ 1,394 1% $ 1, % Total MFG Labor Cost $ 16,551 6% $ 16, % MFG Overhead COGS Brewery Supples (BREW) $ 1,419 1% $ 1, % QC Expenses (BREW) $ 97 -% $ % Repars & Mantenance (BREW) $ 452 1% $ 292 -% $(160) (55%) Utltes (BREW) $ 2,250 1% $ 2, % Total MFG Overhead COGS $ 452 1% $ 4,058 2% $ 3,606 89% Deprecaton & Amortzaton (Brewery) Deprecaton: Brewng Equpment (CORP) $ 8,297 14% $(8,297) -% Total COGS Brewery $ 40,528 68% $ 123,689 48% $ 83,160 67% Total Cost of Sales $ 40,528 68% $ 123,689 48% $ 83,160 67% Generated by Orchestrated TM vers AN-867 rels

15 OrchestratedBEER Page 2 of 3 1/27/ :26 pm 2015 Proft & Loss Jan-2015 Feb-2015 Mar-2015 Apr-2015 May-2015 Jun-2015 Jul-2015 Aug-2015 Sep-2015 Oct-2015 Nov-2015 Dec-2015 YTD-2015 Cost of Sales COGS Brewery COGS - Inv Adjustments Inv Adjustment - Beer In-Process - Green Beer (BREW) Inv Adjustment - Beer In-Process - Brght Beer (BREW) - 111,298 25,414-4,772-1,274 16, ,705-11, , , , ,016 Inv Adjustment - Fnshed Goods (BREW) - 99,728 (33) , ,337 Inv Adjustment - Raw Materals (BREW) 971, ,536 (58,594) (237,896) - (201,691) (91,969) ,234,619 Inv Adjustment - Packagng (BREW) (19,000) (705,732) (71,990) - - (120,000) 419, (200) (497,624) Total COGS - Inv Adjustments 1,063, ,945 (118,872) (49,514) 68,945 89, , (200) 2,202,924 -% -% -% -% -% -% -% -% -% -% -% -% -% COGS - WIP Varance WIP Varance - Wort (BREW) 951 1,512 2,774 30,513 (68,322) (926) (4,566) (37,939) WIP Varance - Green Beer (BREW) - - 8,900 (3,844) 7, ,139 WIP Varance - Dry Hopped Beer (BREW) (15) (18) (1,405) (1,244) WIP Varance - Barrel Aged Beer (BREW) - (1,283) (1,283) WIP Varance - Brght Beer (BREW) (161) 446 4, ,206 (1,394) 1, ,127 WIP Varance - Packagng (BREW) , ,937 Total COGS - WIP Varance 799 1,056 16,063 32,334 (59,973) (1,413) (3,255) (14,265) -% -% -% -% -% -% -% -% -% -% -% -% -% Total COGS Brewery 1,108, ,409 (60,858) 25,074 54, , ,819 39,491 38,669 39,013 41,144 35,599 2,662,834 -% -% -% -% -% -% -% -% -% -% -% -% -% Total Cost of Sales 1,108, ,409 (60,858) 25,074 54, , ,819 39,491 38,669 39,013 41,144 35,599 -% -% -% -% -% -% -% -% -% -% -% -% 2,662,834 -% Gross Proft % of Revenue (1,021,664) (230,264) 138,683 63,319 18,661 (34,884) (835,212) 36,547 38,850 39,760 35,134 41,352 (1000%) (270%) 178% 72% 26% (45%) (1000%) 48% 50% 50% 46% 54% (1,709,720) (179%) Expenses Generated by Orchestrated Jra AN-1115 vers

16 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

17 Workng Tral Balance Page 2 of 5 1/27/2017 January 1-31, 2015 Labltes Beg Balance Debt Credt End Balance Current Labltes Accounts Payable Accounts Payable (CORP) Goods Receved not Invoced (CORP) $ 51,908 $ 64,801 $ 18,180 $ 70,088 $ 18,180 $ 18,180 $ 64,801 Total Accounts Payable $ 116,709 $ 18,180 $ 36,360 $ 134,889 Other Current Labltes Depost - Kegs (Dstrbutor) (CORP) $ 407,835 $ 17,850 $ 425,685 Total Current Labltes $ 524,544 $ 18,180 $ 54,210 $ 560,574 Total Labltes $ 524,544 $ 18,180 $ 54,210 $ 560,574 Equty Beg Balance Debt Credt End Balance Equty Equty Retaned Earnngs (CORP) $ 4,148,429 $ 4,148,429 Total Equty $ 4,148,429 $ 4,148,429 Total Equty $ 4,148,429 $ 4,148,429 Revenues Beg Balance Debt Credt End Balance Revenues Revenue (Brewery) Sales - Packaged Beer (BREW) Sales - Kegged Beer (BREW) Sales - Festval Beer (BREW) Sales - Wholesale Soda (BREW) $ 226,901 $ 459,617 $(32,432) $(234,321) $ 25,843 $ 252,744 $ 60,736 $ 520,353 $(32,432) $(234,321) Total Revenue (Brewery) $ 419,765 $ 86,580 $ 506,345 Revenue (Bll's Taproom) Sales - Restaurant Food (R1) Sales - Restaurant Prvate Party Fees (R1) $(34,523) $(53,425) $(34,523) $(53,425) Total Revenue (Bll's Taproom) $(87,948) $(87,948) Revenue (Bll's Brewpub) Sales - Restaurant Food (R2) Sales - Restaurant Beer (R2) Sales - Restaurant Other (R2) $(43,400) $ 10 $(34) $(43,400) $ 10 $(34) Total Revenue (Bll's Brewpub) $(43,424) $(43,424) Total Revenues $ 288,393 $ 86,580 $ 374,973 Generated by Orchestrated TM vers AN-537

18 Page 1 of 3 WIP Varance G/L Analyss Producton from 1/1/2016-1/31/2016 1/27/ :24:48PM ** RED order numbers ndcate Dsassembly G/L ACCT WIP Varance - Wort (BREW) Item Pdo# WH Prod Date WIP Varance Account Plan Qty Cmplt Qty WIP Varance Wort - Amber Ale - (W1001) BH01 01/30/ WIP Varance - Wort (BREW) BH01 01/31/ WIP Varance - Wort (BREW) BH01 01/31/ WIP Varance - Wort (BREW) Wort - Amber Ale - (W1001) Total: Wort - Pale Ale - (W1002) BH01 01/21/ WIP Varance - Wort (BREW) BH01 01/21/ WIP Varance - Wort (BREW) BH01 01/21/ WIP Varance - Wort (BREW) Wort - Pale Ale - (W1002) Total: Wort - IPA - (W1003) BH01 01/19/ WIP Varance - Wort (BREW) BH01 01/19/ WIP Varance - Wort (BREW) BH01 01/25/ WIP Varance - Wort (BREW) BH01 01/25/ WIP Varance - Wort (BREW) BH01 01/25/ WIP Varance - Wort (BREW) Wort - IPA - (W1003) Total: Wort - Stout - (W1004) BH01 01/22/ WIP Varance - Wort (BREW) BH01 01/22/ WIP Varance - Wort (BREW) BH01 01/22/ WIP Varance - Wort (BREW) Wort - Stout - (W1004) Total: Wort - Blonde - (W1009) BH01 01/18/ WIP Varance - Wort (BREW) BH01 01/18/ WIP Varance - Wort (BREW) BH01 01/18/ WIP Varance - Wort (BREW) Wort - Blonde - (W1009) Total: Wort - Oktoberfest - (W1010) BH01 01/20/ WIP Varance - Wort (BREW) BH01 01/20/ WIP Varance - Wort (BREW) BH01 01/20/ WIP Varance - Wort (BREW) Wort - Oktoberfest - (W1010) Total: Generated by Orchestrated vers AN-1004 rels P4.5.01