Required Start-Up Funds Amount Totals

Fixed Assets

Buildings 25,000,000
Leasehold Improvements -
Equipment 757,550
Furniture and Fixtures 2819900
Vehicles -
Other Fixed Assets -
Total Fixed Assets 28,577,450

Operating Capital
Pre-Opening Salaries and Wages 434,712
Prepaid Insurance Premiums 375,000
Beginning Inventory 630,000
Legal and Accounting Fees -
Rent Deposits -
Utility Deposits 50,000
Supplies -
Advertising and Promotions 500,000
Licenses 55,000
Other Initial Start-Up Costs -
Working Capital (Cash On Hand) 5,000,000
Total Operating Capital 7,044,712

Total Required Funds $ 10,622,162

Sources of Funding Amount Totals

Owner's Cash Injection 0.00%
Outside Investors 23.54% 2,500,000
Additional Loans or Debt
Commercial Loan 76.46% 8,122,162

Total Sources of Funding 100.00% $ 10,622,162

Loan Raterm in Months Monthly Payments

9.00% 84.00 $130,678.10

$130,678.10
Furniture Estimation
Admin Rooms 1E+05
Kitchens 1E+05
Workshops 4E+05
Security Room 52000
Bookstores 23000
Storage Rooms 1E+05
Shops 2E+05
Cafes 80000
Theater Room 1E+05
Classrooms 3E+05
Waiting Areas 52000
Info Desks 19500
Multifunctional Hall 1E+05
Toilets 59500
Event Halls 1008000
Total 2819900
Salaries and Related Expenses # Assumptions

Wages
Full-Time Employees 81
Estimated Hours Per month 315.00
Estimated Rate Per Hour $ 100.00

Independent Contractors
Total Salaries and Wages 2,551,500

Payroll Taxes and Benefits

Social Security 6.20%
Medicare 10.45%
Federal Unemployment Tax (FUTA) 2.80%
State Unemployment Tax (SUTA) 2.70%
Employee Pension Programs 5.00%
Worker's Compensation 20.00%
Employee Health Insurance 15.00%
Other Employee Benefit Programs 6.00%
Total Payroll Taxes and Benefits

Total Salaries and Related Expenses Next 3 years $ 14,201,049

Monthly Year One Year Two Year Three

212,625 2,551,500 2,806,650 3,087,315

212,625 2,551,500 2,806,650 3,087,315

13,183 158,193 174,012 191,414

22,219 266,632 293,295 322,624
5,954 71,442 78,586 86,445
5,741 68,891 75,780 83,358
10,631 127,575 140,333 154,366
42,525 510,300 561,330 617,463
31,894 382,725 420,998 463,097
12,758 153,090 168,399 185,239
144,904 1,738,847 1,912,732 2,104,005

357,529 4,290,347 4,719,382 5,191,320

Fixed Operating Expenses Monthly Year One

Percent Change

Expenses
Advertising $ 41,667 500,000
Interior Design $ 83,333 1,000,000
Commissions and Fees $ 41,667 500,000
Safety and Accessibility Upgrades $ 41,667 500,000
Workshop Equipment $ 63,129 757,550
Furniture $ 234,992 2,819,900
Staffing $ 144,904 1,738,847
Insurance (Liability and Property) $ 31,250 375,000
Website Development: $ 2,083 25,000
Licince $ 4,583 55,000
Supplies $ -
Utilities $ 50,000 600,000
Maintenance and repairs
Total Expenses 739,275 8,871,297
Other Expenses
Depreciation 357,745
Interest 130,678 1,568,137
Total Other Expenses 1,925,882
Total Fixed Operating Expenses 739,275 10,797,179
Year Two Year Three Notes

30.00% 30.00%

650,000 845,000
60,000 60,000
650,000 845,000
25,000 -
- -

1,912,732 2,104,005
487,500 633,750
25,000 25,000
55,000 55,000
- -
600,000 600,000

4,465,232 5,167,755

357,745 357,745
1,568,137 1,568,137
1,925,882 1,925,882
6,391,114 7,093,637
Products and Services Assumptions % Month 1
2.53%
Paid Workshops Year1 5
Price Per Unit $ 1,500.00 100.00% Year2 37
Variable Cost Per Unit $ 600.00 40.00% Year3 63
Gross Margin Per Unit $ 900.00 60.00%
Projected Unit Sales
Seasonality Factor
Year One 198
Year Two Growth 197.59%
Year Three Growth 43.47%
Fixed Expense Allocation 20.00%

Year 1 Year 2 Year 3

Projected Revenue $ 296,854 $ 883,401 $ 1,267,442
Variable Costs $ 118,742 $ 353,360 $ 506,977
Gross Margin $ 178,112 $ 530,040 $ 760,465
Fixed Expenses $ 25,000 $ 30,000 $ 36,000
Profit $ 153,112 $ 500,040 $ 724,465

Breakeven Sales Revenue $ 41,667 $ 50,000 $ 60,000

Breakeven Sales Units 28 33 40

Craft Schools
Price Per Unit $ 3,300.00 100.00%
Variable Cost Per Unit $ 2,200.00 66.67%
Gross Margin Per Unit $ 1,100.00 33.33%
Month 1
Seasonality Factor 0.46%
Year One 2,193 Year1 10
Year Two Growth 170.64% Year2 330
Year Three Growth 53.97% Year3 681
Fixed Expense Allocation 20.00%
Year 1 Year 2 Year 3
Projected Revenue $ 7,237,284 $ 19,587,143 $ 30,158,246
Variable Costs $ 4,824,856 $ 13,058,095 $ 20,105,497
Gross Margin $ 2,412,428 $ 6,529,048 $ 10,052,749
Fixed Expenses $ 25,000 $ 30,000 $ 36,000
 Profit $ 2,387,428 $ 6,499,048 $ 10,016,749

Breakeven Sales Revenue $ 75,000.00 $ 90,000.00 $ 108,000.00

Breakeven Sales Units 23 27 33

Products and Services Assumptions %

Entrance Fees
Price Per Unit $ 100.00 100.00%
Variable Cost Per Unit $ 20.00 20.00%
Gross Margin Per Unit $ 80.00 80.00%
Projected Unit Sales Month 1
Seasonality Factor 25.26%
Year One 1,979 Year1 50
Year Two Growth 274.53% Year2 375
Year Three Growth 57.81% Year3 848
Fixed Expense Allocation 5.00%
Year 1 Year 2 Year 3
Projected Revenue $ 197,903 $ 741,211 $ 1,169,696
Variable Costs $ 39,581 $ 39,581 $ 233,939
Gross Margin $ 158,322 $ 701,630 $ 935,757
Fixed Expenses $ 25,000 $ 26,250 $ 27,563
Profit $ 133,322 $ 675,380 $ 908,194

Breakeven Sales Revenue $ 31,250.00 $ 32,812.50 $ 34,453.13

Breakeven Sales Units 313 328 345

Branded Merchandise
Price Per Unit $ 200.00 100.00%
Variable Cost Per Unit $ 80.00 40.00%
Gross Margin Per Unit $ 120.00 60.00%
Projected Unit Sales Month 1
Seasonality Factor 1.82%
Year One 2,168 Year1 40
Year Two Growth 358.59% Year2 465
Year Three Growth 89.82% Year3 1,330
Fixed Expense Allocation 20.00%
Year 1 Year 2 Year 3
Projected Revenue $ 436,926 $ 1,988,738 $ 3,775,080
Variable Costs 174,890 $ 795,495 $ 1,510,032
Gross Margin 262,036 $ 1,193,243 $ 2,265,048
Fixed Expenses 12,500 $ 15,000 $ 18,000
 Profit 249,536 $ 1,178,243 $ 2,247,048

Breakeven Sales Revenue $ 20,833.33 $ 25,000.00 $ 30,000.00

Breakeven Sales Units 104 125 150
Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10
3.03% 3.64% 4.37% 5.24% 6.29% 7.54% 9.05% 10.86% 13.04%
6 7 9 10 12 15 18 21 26
39 41 43 45 47 50 52 55 57
64 66 67 68 70 71 72 74 75

Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10

1.37% 3.42% 4.27% 5.34% 6.68% 8.35% 10.44% 13.05% 16.31%
30 75 94 117 146 183 229 286 358
363 399 439 461 484 508 534 561 589
695 709 723 738 752 767 783 798 814
Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10
30.32% 36.38% 43.66% 52.39% 62.87% 75.44% 90.53% 108.63% 130.36%
60 72 86 104 124 149 179 215 258
413 454 499 549 604 664 698 732 769
869 891 913 936 959 983 1,008 1,033 1,059

Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10

2.28% 2.85% 3.56% 4.45% 5.57% 6.96% 8.70% 10.87% 13.59%
50 63 78 98 122 153 191 238 298
512 563 619 681 749 824 906 997 1,096
1,370 1,411 1,453 1,497 1,542 1,588 1,636 1,685 1,735
 5-Feb-25

Month 11 Month 12 Totals

15.64% 18.77% 100.00%
31 37 198
60 63 589
77 78 845

Month 11 Month 12 Totals

15.53% 14.79% 100.00%
341 324 2,193
618 649 5,935
831 847 9,139
Month 11 Month 12 Totals
156.43% 187.72% 1000.00%
310 372 1,979
808 848 7,412
1,085 1,112 11,697

Month 11 Month 12 Totals

16.99% 21.23% 100.00%
373 466 2,168
1,206 1,327 9,944
1,787 1,841 18,875
Products and Services Assumptions % Month 1
0.52%
retail sales Year1 10
Price Per Unit $ 618.00 100.00% Year2 500
Variable Cost Per Unit $ 247.20 40.00% Year3 1,310
Gross Margin Per Unit $ 370.80 60.00%
Projected Unit Sales
Seasonality Factor
Year One 1,938
Year Two Growth 411.10%
Year Three Growth 77.42%
Fixed Expense Allocation 50.00%
Year 1 Year 2 Year 3
Projected Revenue $ 1,197,447 $ 6,120,202 $ 10,858,160
Variable Costs $ 478,979 $ 2,448,081 $ 4,343,264
Gross Margin $ 718,468 $ 3,672,121 $ 6,514,896
Fixed Expenses $ 125,000 $ 187,500 $ 281,250
Profit $ 593,468 $ 3,484,621 $ 6,233,646

Breakeven Sales Revenue $ 208,333.33 $ 312,500.00 $ 468,750.00

Breakeven Sales Units 337 506 758

online store
Price Per Unit $ 618.00 100.00%
Variable Cost Per Unit $ 247.00 39.97%
Gross Margin Per Unit $ 371.00 60.03%
Projected Unit Sales Month 1
Seasonality Factor 5.86%
Year One 853 50
Year Two Growth 323.83% 103
Year Three Growth 116.35% 583
Fixed Expense Allocation 16.67%
Year 1 Year 2 Year 3
Projected Revenue $ 436,926 $ 526,988 $ 4,832,295
Variable Costs $ 174,890 $ 892,699 $ 1,931,354
Gross Margin $ 262,036 $ (365,711) $ 2,900,941
Fixed Expenses $ 41,675 $ 48,621 $ 48,621
Profit $ 220,361 $ (414,332) $ 2,852,320
Breakeven Sales Revenue $ 69,420.89 $ 80,991.04 $ 80,991.04
Breakeven Sales Units 112 131 131

Totral Year 1 Year 2 Year 3

Projected Revenue $ 9,803,340 $ 29,847,682 $ 52,060,919
Variable Costs $ 5,811,937 $ 17,587,311 $ 28,631,064
Gross Margin $ 3,991,403 $ 12,260,371 $ 23,429,856
Fixed Expenses $ 254,175 $ 337,371 $ 447,433
Profit $ 3,737,228 $ 11,923,000 $ 22,982,422
Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10
0.58% 0.65% 0.73% 1.09% 2.58% 5.16% 7.74% 11.61% 17.42%
11 13 14 21 50 100 150 225 338
550 556 611 672 739 813 895 984 1,083
1,336 1,363 1,390 1,418 1,446 1,475 1,505 1,535 1,566

Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10

6.16% 6.46% 6.79% 6.89% 6.99% 7.10% 7.20% 11.17% 11.47%
53 55 58 59 60 61 61 95 98
144 166 191 219 252 290 334 384 441
595 607 619 631 644 657 670 683 697
 5-Feb-25

Month 11 Month 12 Totals

26.13% 25.80% 100.00%
506 500 1,938
1,191 1,310 9,903
1,597 1,629 17,570

Month 11 Month 12 Totals

11.79% 12.11% 100.00%
101 103 853
507 583 3,614
711 725 7,819
 Revenue Month 1 Month 2 Month 3 Month 4
Sales revenue
Paid Workshops $ 7,500.00 $ 9,000.00 $ 10,800.00 $ 12,960.00
Craft Schools $ 33,000.00 $ 99,000.00 $ 247,500.00 $ 309,375.00
Entrance Fees $ 5,000.00 $ 6,000.00 $ 7,200.00 $ 8,640.00
Branded Merchandise $ 8,000.00 $ 10,000.00 $ 12,500.00 $ 15,625.00
online store $ 30,900.00 $ 32,445.00 $ 34,067.25 $ 35,770.61
retail sales $ 6,180.00 $ 6,921.60 $ 7,752.19 $ 8,682.46
Total 90,580 163,367 319,819 391,053
(Cost Of Good Sold)
Paid Workshops $ 3,000.00 $ 3,600.00 $ 4,320.00 $ 5,184.00
Craft Schools $ 22,000.00 $ 66,000.00 $ 165,000.00 $ 206,250.00
Entrance Fees $ 1,000.00 $ 1,200.00 $ 1,440.00 $ 1,728.00
Branded Merchandise $ 3,200.00 $ 4,000.00 $ 5,000.00 $ 6,250.00
online store $ 12,350.00 $ 12,967.50 $ 13,615.88 $ 14,296.67
retail sales $ 2,472.00 $ 2,768.64 $ 3,100.88 $ 3,472.98
Total 44,022 90,536 192,477 237,182

Gross Margin 90,580 163,367 319,819 391,053

Expenses Month 1 Month 2 Month 3 Month 4
Advertising $ 41,666.67 $ 41,666.67 $ 41,666.67 $ 41,666.67
Commissions $ 41,666.67 $ 41,666.67 $ 41,666.67 $ 41,666.67
Depreciation $ 29,812.08 $ 29,812.08 $ 29,812.08 $ 29,812.08
Furniture and equipment $ 3,577,450.00 $ - $ - $ -
Insurance $ 375,000.00 $ - $ - $ -
Maintenance and repairs $ - $ - $ - $ -
$ - $ - $ - $ -
Salaries and wages $ 144,903.94 $ 144,903.94 $ 144,903.94 $ 144,903.94
Interior Design $ 1,000,000.00 $ - $ - $ -
Safety and Accessibility Upgrades $ 500,000.00
Web Development $ 25,000.00 $ - $ - $ -
Utilities $ 50,000.00 $ 50,000.00 $ 50,000.00 $ 50,000.00
Licince $ 55,000.00 $ - $ - $ -

Total Expenses 5,840,499 308,049 308,049 308,049

EBIT (5,749,919) (144,683) 11,770 83,004
Intrest Expenses $130,678.10 $130,678.10 $130,678.10 $130,678.10
EBT (5,880,597) (275,361) (118,908) (47,674)
Taxes Expenses - - - -
Net Income (5,880,597) (275,361) (118,908) (47,674)
 {42} [42]

Below-the-Line Items
 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12

$ 15,552.00 $ 18,662.40 $ 22,394.88 $ 26,873.86 $ 32,248.63 $ 38,698.35 $ 46,438.02 $ 55,725.63

$ 386,718.75 $ 483,398.44 $ 604,248.05 $ 755,310.06 $ 944,137.57 $ 1,180,171.97 $ 1,123,973.30 $ 1,070,450.76
$ 10,368.00 $ 12,441.60 $ 14,929.92 $ 17,915.90 $ 21,499.08 $ 25,798.90 $ 30,958.68 $ 37,150.42
$ 19,531.25 $ 24,414.06 $ 30,517.58 $ 38,146.97 $ 47,683.72 $ 59,604.64 $ 74,505.81 $ 93,132.26
$ 36,307.17 $ 36,851.78 $ 37,404.56 $ 37,965.62 $ 58,846.72 $ 60,465.00 $ 62,127.79 $ 63,836.30
$ 13,023.68 $ 30,900.00 $ 61,800.00 $ 92,700.00 $ 139,050.00 $ 208,575.00 $ 312,862.50 $ 309,000.00
481,501 606,668 771,295 968,912 1,243,466 1,573,314 1,650,866 1,629,295

$ 6,220.80 $ 7,464.96 $ 8,957.95 $ 10,749.54 $ 12,899.45 $ 15,479.34 $ 18,575.21 $ 22,290.25

$ 257,812.50 $ 322,265.63 $ 402,832.03 $ 503,540.04 $ 629,425.05 $ 786,781.31 $ 749,315.53 $ 713,633.84
$ 2,073.60 $ 2,488.32 $ 2,985.98 $ 3,583.18 $ 4,299.82 $ 5,159.78 $ 6,191.74 $ 7,430.08
$ 7,812.50 $ 9,765.63 $ 12,207.03 $ 15,258.79 $ 19,073.49 $ 23,841.86 $ 29,802.32 $ 37,252.90
$ 14,511.12 $ 14,728.79 $ 14,949.72 $ 15,173.96 $ 23,519.64 $ 24,166.43 $ 24,831.01 $ 25,513.86
$ 5,209.47 $ 12,360.00 $ 24,720.00 $ 37,080.00 $ 55,620.00 $ 83,430.00 $ 125,145.00 $ 123,600.00
293,640 369,073 466,653 585,386 744,837 938,859 953,861 929,721

481,501 606,668 771,295 968,912 1,243,466 1,573,314 1,650,866 1,629,295

Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12

$ 41,666.67 $ 41,666.67 $ 41,666.67 $ 41,666.67 $ 41,666.67 $ 41,666.67 $ 41,666.67 $ 41,666.67
$ 41,666.67 $ 41,666.67 $ 41,666.67 $ 41,666.67 $ 41,666.67 $ 41,666.67 $ 41,666.67 $ 41,666.67
$ 29,812.08 $ 29,812.08 $ 29,812.08 $ 29,812.08 $ 29,812.08 $ 29,812.08 $ 29,812.08 $ 29,812.08
$ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ -
$ 144,903.94 $ 144,903.94 $ 144,903.94 $ 144,903.94 $ 144,903.94 $ 144,903.94 $ 144,903.94 $ 144,903.94
$ - $ - $ - $ - $ - $ - $ - $ -

$ - $ - $ - $ - $ - $ - $ - $ -
$ 50,000.00 $ 50,000.00 $ 50,000.00 $ 50,000.00 $ 50,000.00 $ 50,000.00 $ 50,000.00 $ 50,000.00
$ - $ - $ - $ - $ - $ - $ - $ -

308,049 308,049 308,049 308,049 308,049 308,049 308,049 308,049

173,452 298,619 463,246 660,863 935,416 1,265,265 1,342,817 1,321,246
$130,678.10 $130,678.10 $130,678.10 $130,678.10 $130,678.10 $130,678.10 $130,678.10 $130,678.10
42,773 167,941 332,568 530,185 804,738 1,134,586 1,212,139 1,190,568
- - - - - - - -
42,773 167,941 332,568 530,185 804,738 1,134,586 1,212,139 1,190,568
 Totals

$ 296,853.77
$ 7,237,283.90
$ 197,902.51
$ 433,661.29
$ 526,987.81
$ 1,197,447.43
9,890,137

$ 118,741.51
$ 4,824,855.93
$ 39,580.50
$ 173,464.51
$ 210,624.58
$ 478,978.97
5,846,246

4,043,891

Totals
$ 500,000.00
$ 500,000.00
$ 357,745.00
$ 3,577,450.00
$ 375,000.00
$ -
$ -
$ 1,738,847.25
$ 1,000,000.00
$ 500,000.00
$ 25,000.00
$ 600,000.00
$ 55,000.00
$ -
9,229,042
(5,185,152)
$1,568,137.16
($6,753,288.72)
$0.00
($6,753,288.72)
 YEAR 2
Revenue Month 1 Month 2 Month 3 Month 4 Month 5
Sales revenue
Paid Workshops $ 55,500.00 $ 58,275.00 $ 61,188.75 $ 64,248.19 $ 67,460.60
Craft Schools $ 1,089,000.00 ### ### ### ###
Entrance Fees $ 37,500.00 $ 41,250.00 $ 45,375.00 $ 49,912.50 $ 54,903.75
Branded Merchandise $ 93,000.00 $ 102,300.00 $ 112,530.00 $ 123,783.00 $ 136,161.30
online store $ 63,654.00 $ 89,115.60 $ 102,482.94 $ 117,855.38 $ 135,533.69
retail sales $ 309,000.00 $ 339,900.00 $ 343,299.00 $ 377,628.90 $ 415,391.79
Total 1,647,654 1,828,741 1,982,566 2,182,887 2,331,383
(Cost Of Good Sold)
Paid Workshops $ 22,200.00 $ 23,310.00 $ 24,475.50 $ 25,699.28 $ 26,984.24
Craft Schools $ 726,000.00 $ 798,600.00 $ 878,460.00 $ 966,306.00 ###
Entrance Fees $ 7,500.00 $ 8,250.00 $ 9,075.00 $ 9,982.50 $ 10,980.75
Branded Merchandise $ 37,200.00 $ 40,920.00 $ 45,012.00 $ 49,513.20 $ 54,464.52
online store $ 25,441.00 $ 35,617.40 $ 40,960.01 $ 47,104.01 $ 54,169.61
retail sales $ 123,600.00 $ 135,960.00 $ 137,319.60 $ 151,051.56 $ 166,156.72
Total 941,941 1,042,657 1,135,302 1,249,657 1,327,377

Gross Margin 1,647,654 1,828,741 1,982,566 2,182,887 2,331,383

Expenses Month 1 Month 2 Month 3 Month 4 Month 5
Advertising $ 54,166.67 $ 54,166.67 $ 54,166.67 $ 54,166.67 $ 54,166.67
Commissions $ - $ 41,666.67 $ 41,666.67 $ 41,666.67 $ 41,666.67
Depreciation $ 29,812.08 $ 29,812.08 $ 29,812.08 $ 29,812.08 $ 29,812.08
Furniture and equipment $ - $ - $ - $ - $ -
Insurance $ 487,500.00 $ - $ - $ - $ -
Maintenance and repairs $ - $ - $ 15,000.00 $ - $ -

Salaries and wages $ 159,394.33 $ 159,394.33 $ 159,394.33 $ 159,394.33 $ 159,394.33

Interior Design $ 5,000.00 $ 5,000.00 $ 5,000.00 $ 5,000.00 $ 5,000.00
Safety and Accessibility Upgrades $ 25,000.00
Web Development $ 25,000.00 $ - $ - $ - $ -
Utilities $ 50,000.00 $ 50,000.00 $ 50,000.00 $ 50,000.00 $ 50,000.00
Licince $ 55,000.00 $ - $ - $ - $ -
Retail Setup
Total Expenses 890,873 340,040 355,040 340,040 340,040
EBIT 756,781 1,488,701 1,627,526 1,842,847 1,991,343
Intrest Expenses $130,678.10 $130,678.10 $130,678.10 $130,678.10 $130,678.10
EBT 626,103 1,358,023 1,496,848 1,712,169 1,860,665
Taxes Expenses - - - - -
Net Income 626,103 1,358,023 1,496,848 1,712,169 1,860,665
 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12

$ 70,833.63 $ 74,375.31 $ 78,094.07 $ 81,998.78 $ 86,098.72 $ 90,403.65 $ 94,923.83

### ### ### ### $ 1,942,413.69 $ 2,039,534.37 $ 2,141,511.09
$ 60,394.13 $ 66,433.54 $ 69,755.21 $ 73,242.98 $ 76,905.12 $ 80,750.38 $ 84,787.90
$ 149,777.43 $ 164,755.17 $ 181,230.69 $ 199,353.76 $ 219,289.14 $ 241,218.05 $ 265,339.85
$ 155,863.74 $ 179,243.30 $ 206,129.80 $ 237,049.27 $ 272,606.66 $ 313,497.66 $ 360,522.30
$ 456,930.97 $ 502,624.07 $ 552,886.47 $ 608,175.12 $ 668,992.63 $ 735,891.89 $ 809,481.08
2,491,828 2,665,361 2,849,923 3,049,738 3,266,306 3,501,296 3,756,566

$ 28,333.45 $ 29,750.12 $ 31,237.63 $ 32,799.51 $ 34,439.49 $ 36,161.46 $ 37,969.53

### ### ### ### $ 1,294,942.46 $ 1,359,689.58 $ 1,427,674.06
$ 12,078.83 $ 13,286.71 $ 13,951.04 $ 14,648.60 $ 15,381.02 $ 16,150.08 $ 16,957.58
$ 59,910.97 $ 65,902.07 $ 72,492.28 $ 79,741.50 $ 87,715.65 $ 96,487.22 $ 106,135.94
$ 62,295.06 $ 71,639.31 $ 82,385.21 $ 94,742.99 $ 108,954.44 $ 125,297.61 $ 144,092.25
$ 182,772.39 $ 201,049.63 $ 221,154.59 $ 243,270.05 $ 267,597.05 $ 294,356.76 $ 323,792.43
1,410,743 1,500,248 1,595,772 1,698,481 1,809,030 1,928,143 2,056,622

2,491,828 2,665,361 2,849,923 3,049,738 3,266,306 3,501,296 3,756,566

Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12

$ 54,166.67 $ 54,166.67 $ 54,166.67 $ 54,166.67 $ 54,166.67 $ 54,166.67 $ 54,166.67
$ 41,666.67 $ 41,666.67 $ 41,666.67 $ 41,666.67 $ 41,666.67 $ 41,666.67 $ 41,666.67
$ 29,812.08 $ 29,812.08 $ 29,812.08 $ 29,812.08 $ 29,812.08 $ 29,812.08 $ 29,812.08
$ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ -
$ - $ 15,000.00 $ - $ - $ - $ 15,000.00 $ -

$ 159,394.33 $ 159,394.33 $ 159,394.33 $ 159,394.33 $ 159,394.33 $ 159,394.33 $ 159,394.33

$ 5,000.00 $ 5,000.00 $ 5,000.00 $ 5,000.00 $ 5,000.00 $ 5,000.00 $ 5,000.00

$ - $ - $ - $ - $ - $ - $ -
$ 50,000.00 $ 50,000.00 $ 50,000.00 $ 50,000.00 $ 50,000.00 $ 50,000.00 $ 50,000.00
$ - $ - $ - $ - $ - $ - $ -

340,040 355,040 340,040 340,040 340,040 355,040 340,040

2,151,789 2,310,322 2,509,883 2,709,698 2,926,266 3,146,256 3,416,526
$130,678.10 $130,678.10 $130,678.10 $130,678.10 $130,678.10 $130,678.10 $130,678.10
2,021,111 2,179,644 2,379,205 2,579,020 2,795,588 3,015,578 3,285,848
- - - - - - -
2,021,111 2,179,644 2,379,205 2,579,020 2,795,588 3,015,578 3,285,848
 Totals

$ 883,400.52
$ 19,587,142.89
$ 741,210.50
$ 1,988,738.39
$ 2,233,554.34
$ 6,120,201.93
31,554,249

$ 353,360.21
$ 13,058,095.26
$ 148,242.10
$ 795,495.36
$ 892,698.90
$ 2,448,080.77
17,695,973
-
13,858,276

Totals
$ 650,000.00
$ 650,000.00
$ 357,745.00
$ -
$ 487,500.00
$ 45,000.00
$ -
$ 1,912,731.98
$ 60,000.00
$ 25,000.00
$ 25,000.00
$ 600,000.00
$ 55,000.00
$ -
4,676,310
9,181,966
$1,568,137.16
$25,309,801.10
$5,061,960.22
$20,247,840.88
 Revenue Month 1 Month 2 Month 3 Month 4
Sales revenue
Paid Workshops $ 94,500.00 $ 96,390.00 $ 98,317.80 $ 100,284.16
Craft Schools $ 2,248,586.64 $ 2,293,558.38 $ 2,339,429.55 $ 2,386,218.14
Entrance Fees $ 84,787.90 $ 86,907.60 $ 89,080.29 $ 91,307.29
Branded Merchandise $ 266,000.00 $ 273,980.00 $ 282,199.40 $ 290,665.38
online store $ 360,294.00 $ 367,499.88 $ 374,849.88 $ 382,346.88
retail sales $ 809,580.00 $ 825,771.60 $ 842,287.03 $ 859,132.77
Total 3,863,749 3,944,107 4,026,164 4,109,955
(Cost Of Good Sold)
Paid Workshops $ 37,800.00 $ 38,556.00 $ 39,327.12 $ 40,113.66
Craft Schools $ 1,499,057.76 $ 1,529,038.92 $ 1,559,619.70 $ 1,590,812.09
Entrance Fees $ 16,957.58 $ 17,381.52 $ 17,816.06 $ 18,261.46
Branded Merchandise $ 106,400.00 $ 109,592.00 $ 112,879.76 $ 116,266.15
online store $ 144,001.00 $ 146,881.02 $ 149,818.64 $ 152,815.01
retail sales $ 323,832.00 $ 330,308.64 $ 336,914.81 $ 343,653.11
Total 2,128,048 2,171,758 2,216,376 2,261,921

Gross Margin 3,863,749 3,944,107 4,026,164 4,109,955

Expenses Month 1 Month 2 Month 3 Month 4
Advertising $ 70,416.67 $ 70,416.67 $ 70,416.67 $ 70,416.67
Commissions $ 70,416.67 $ 70,416.67 $ 70,416.67 $ 70,416.67
Depreciation $ 29,812.08 $ 29,812.08 $ 29,812.08 $ 29,812.08
Furniture and equipment $ - $ - $ - $ -
Insurance $ 633,750.00 $ - $ - $ -
Maintenance and repairs $ - $ - $ 20,000.00 $ -

Salaries and wages $ 159,394.33 $ 159,394.33 $ 159,394.33 $ 159,394.33

Interior Design $ 5,000.00 $ 5,000.00 $ 5,000.00 $ 5,000.00
Safety and Accessibility Upgrades $ 25,000.00
Web Development $ 25,000.00 $ - $ - $ -
Utilities $ 50,000.00 $ 50,000.00 $ 50,000.00 $ 50,000.00
Licince $ 55,000.00 $ - $ - $ -

Total Expenses 1,123,790 385,040 405,040 385,040

EBIT 2,739,959 3,559,068 3,621,124 3,724,915
Intrest Expenses $130,678.10 $130,678.10 $130,678.10 $130,678.10
EBT 2,609,281 3,428,390 3,490,446 3,594,237
Taxes Expenses - - - -
Net Income 2,609,281 3,428,390 3,490,446 3,594,237
 Year 3
Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11

$ 102,289.84 $ 104,335.64 $ 106,422.35 $ 108,550.80 $ 110,721.81 $ 112,936.25 $ 115,194.97

$ 2,433,942.50 $ 2,482,621.35 $ 2,532,273.78 $ 2,582,919.25 $ 2,634,577.64 $ 2,687,269.19 $ 2,741,014.57
$ 93,589.98 $ 95,929.73 $ 98,327.97 $ 100,786.17 $ 103,305.82 $ 105,888.47 $ 108,535.68
$ 299,385.34 $ 308,366.90 $ 317,617.91 $ 327,146.45 $ 336,960.84 $ 347,069.67 $ 357,481.76
$ 389,993.81 $ 397,793.69 $ 405,749.56 $ 413,864.55 $ 422,141.85 $ 430,584.68 $ 439,196.38
$ 876,315.43 $ 893,841.74 $ 911,718.57 $ 929,952.94 $ 948,552.00 $ 967,523.04 $ 986,873.50
4,195,517 4,282,889 4,372,110 4,463,220 4,556,260 4,651,271 4,748,297

$ 40,915.94 $ 41,734.25 $ 42,568.94 $ 43,420.32 $ 44,288.72 $ 45,174.50 $ 46,077.99

$ 1,622,628.33 $ 1,655,080.90 $ 1,688,182.52 $ 1,721,946.17 $ 1,756,385.09 $ 1,791,512.79 $ 1,827,343.05
$ 18,718.00 $ 19,185.95 $ 19,665.59 $ 20,157.23 $ 20,661.16 $ 21,177.69 $ 21,707.14
$ 119,754.14 $ 123,346.76 $ 127,047.16 $ 130,858.58 $ 134,784.34 $ 138,827.87 $ 142,992.70
$ 155,871.31 $ 158,988.74 $ 162,168.51 $ 165,411.88 $ 168,720.12 $ 172,094.52 $ 175,536.42
$ 350,526.17 $ 357,536.69 $ 364,687.43 $ 371,981.18 $ 379,420.80 $ 387,009.22 $ 394,749.40
2,308,414 2,355,873 2,404,320 2,453,775 2,504,260 2,555,797 2,608,407

4,195,517 4,282,889 4,372,110 4,463,220 4,556,260 4,651,271 4,748,297

Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11

$ 70,416.67 $ 70,416.67 $ 70,416.67 $ 70,416.67 $ 70,416.67 $ 70,416.67 $ 70,416.67
$ 70,416.67 $ 70,416.67 $ 70,416.67 $ 70,416.67 $ 70,416.67 $ 70,416.67 $ 70,416.67
$ 29,812.08 $ 29,812.08 $ 29,812.08 $ 29,812.08 $ 29,812.08 $ 29,812.08 $ 29,812.08
$ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ -
$ - $ - $ 20,000.00 $ - $ - $ - $ 20,000.00

$ 159,394.33 $ 159,394.33 $ 159,394.33 $ 159,394.33 $ 159,394.33 $ 159,394.33 $ 159,394.33

$ 5,000.00 $ 5,000.00 $ 5,000.00 $ 5,000.00 $ 5,000.00 $ 5,000.00 $ 5,000.00

$ - $ - $ - $ - $ - $ - $ -
$ 50,000.00 $ 50,000.00 $ 50,000.00 $ 50,000.00 $ 50,000.00 $ 50,000.00 $ 50,000.00
$ - $ - $ - $ - $ - $ - $ -

385,040 385,040 405,040 385,040 385,040 385,040 405,040

3,810,477 3,897,849 3,967,070 4,078,180 4,171,220 4,266,232 4,343,257
$130,678.10 $130,678.10 $130,678.10 $130,678.10 $130,678.10 $130,678.10 $130,678.10
3,679,799 3,767,171 3,836,392 3,947,502 4,040,542 4,135,553 4,212,579
- - - - - - -
3,679,799 3,767,171 3,836,392 3,947,502 4,040,542 4,135,553 4,212,579
 Month 12 Totals

$ 117,498.87 $ 1,267,442.48
$ 2,795,834.86 $ 30,158,245.84
$ 111,249.07 $ 1,169,695.95
$ 368,206.21 $ 3,775,079.86
$ 447,980.30 $ 4,832,295.46
$ 1,006,610.97 $ 10,858,159.60
4,847,380 52,060,919

$ 46,999.55 $ 506,976.99
$ 1,863,889.91 $ 20,105,497.23
$ 22,249.81 $ 233,939.19
$ 147,282.48 $ 1,510,031.95
$ 179,047.14 $ 1,931,354.33
$ 402,644.39 $ 4,343,263.84
2,662,113 28,631,064
-
4,847,380 23,429,856

Month 12 Totals
$ 70,416.67 $ 845,000.00
$ 70,416.67 $ 845,000.00
$ 29,812.08 $ 357,745.00
$ - $ -
$ - $ 633,750.00
$ - $ 60,000.00
$ -
$ 159,394.33 $ 1,912,731.98
$ 5,000.00 $ 60,000.00
$ 25,000.00
$ - $ 25,000.00
$ 50,000.00 $ 600,000.00
$ - $ 55,000.00
$ -
385,040 5,419,227
4,462,341 18,010,629
$130,678.10 $1,568,137.16
4,331,662 $45,073,555.05
- $9,014,711.01
4,331,662 $36,058,844.04
 Balance Sheet
Date:

Assets 2025
Current Assets
Cash 5,000,000
Accounts receivable -
Inventory 630,000
Prepaid insuance 375,000
Short-term investments -
Total current assets $ 6,005,000
Fixed (Long-Term) Assets
Long-term investments 3,775,325
Property, plant, and equipment 3,577,450
(Less accumulated depreciation) -
Building 25,000,000
Total fixed assets $ 32,352,775

Total Assets $ 38,357,775

Liabilities and Owner's Equity
Current Liabilities
Accounts payable 7,052,430
Short-term loans

Accrued salaries and wages 144,904

Total current liabilities $ 7,197,334

Long-Term Liabilities
Long-term debt $6,554,024.65

Total long-term liabilities $ 6,554,025

Owner's Equity
Owner's investment 25,000,000
-
Other ($535,838.72)
Total owner's equity $ 24,464,161

Total Liabilities and Owner's Equity $ 38,215,520

Balance Sheet

2026 2027

15,386,523 59,283,350
6,310,850 5,206,092
850,500 1,148,175
487,500 633,750
5,202,617 5,273,926
$28,237,989.69 $71,545,293.17

5,716,882
3,577,450 3,219,705
(357,745) (357,745)
25,000,000 25,000,000
$ 33,936,587 $ 27,861,960

$ 62,174,577 $ 99,407,253

15,201,305
7000000 5,000,000

144,904 144,904

$ 7,144,904 $ 20,346,209

5,716,882 4,148,745

$ 5,716,882 $ 4,148,745

25,000,000 35,000,000

24,312,791 39,912,299
$ 49,312,791 $ 74,912,299

$ 62,174,577 $ 99,407,253

{42}
budget
Enter Your Business Name Here
Projected Cash Flow Statement - Year One

year 1 year 2 year 3 Totals

Beginning Cash Balance 5,000,000 -6,898,876 15,386,523 13,487,647

-
Cash Inflows -
Income from Sales 9,890,137 ### ### 93,505,304
Accounts Receivable 0 6,310,850 5,206,092 11,516,942
Total Cash Inflows 14,890,137 18,344,523 62,241,350 95,476,010
-
Cash Outflows -
Investing Activities -
New Capital Purchases 3,577,450 - - 3,577,450
Inventory Purchases - - - -
Cost of Sales 5,846,246 17,695,973 28,631,064 52,173,282
Operating Activities -
Salaries and Wages 1,738,847 1,912,732 2,104,005 5,755,584
Fixed Business Expenses 9,058,332 4,478,382 4,989,632 18,526,346
Taxes - 5,061,960 9,014,711 14,076,671
Financing Activities -
Loan Payments 1,568,137 1,568,137 1,568,137 4,704,411
Line of Credit Interest - - - -
Line of Credit Repayments - - - -
Dividends Paid - - - -
Total Cash Outflows 21,789,013 2,958,000 2,958,000 27,705,013
-
Cash Flow (6,898,876) 15,386,523 59,283,350 67,770,997
-
Operating Cash Balance (6,898,876) 15,386,523 59,283,350 67,770,997
-
Line of Credit Drawdowns - - -
-
Ending Cash Balance (6,898,876) 15,386,523 59,283,350 67,770,997

Line of Credit Balance - - -

 Cost Benefit Anaylsis
Costs 1to4.791
cost YEAR 1 YEAR2
Advertising $ 500,000.00 $ 650,000.00
Commissions $ 500,000.00 $ 650,000.00
Depreciation $ 357,745.00 $ 357,745.00
Furniture and equipment $ 3,577,450.00 $ -
Insurance $ 375,000.00 $ 487,500.00
Maintenance and repairs $ - $ 45,000.00
Salaries and wages $ 1,738,847.25 $ 1,912,731.98
Interior Design $ 1,000,000.00 $ 60,000.00
Safety and Accessibility Upgrades $ 500,000.00 $ 25,000.00
Web Development $ 25,000.00 $ 25,000.00
Utilities $ 600,000.00 $ 600,000.00
Licince $ 55,000.00 $ 55,000.00
Total $ 9,229,042.25 $ 4,867,976.98
Cumulative Cumulative $ 9,229,042.25 $ 14,097,019.23 $ 19,516,246.20

Cost Benefit Anaylsis

Benefits
Benefits YEAR 1 YEAR2
Paid Workshops $ 296,853.77 $ 883,400.52
Craft Schools $ 7,237,283.90 $ 19,587,142.89
Entrance Fees $ 197,902.51 $ 741,210.50
Branded Merchandise $ 433,661.29 $ 1,988,738.39
online store $ 526,987.81 $ 2,233,554.34
retail sales $ 1,197,447.43 $ 6,120,201.93
Total $ 9,890,136.70 $ 31,554,248.58
Cumulative Cumulative $ 9,890,136.70 $ 41,444,385.28 $ 93,505,304.47

Net Benefits $ 661,094.45 $ 26,686,271.60

is
1to4.7911521257734
YEAR2 Year3 Total Cost Bene
$ 650,000.00 $ 845,000.00 $ 1,995,000.00
$ 650,000.00 $ 845,000.00 $ 1,995,000.00 $50,000,000.00
$ 357,745.00 $ 357,745.00 $ 1,073,235.00
$ - $ - $ 3,577,450.00 $40,000,000.00
$ 487,500.00 $ 633,750.00 $ 1,496,250.00
$30,000,000.00
$ 45,000.00 $ 60,000.00 $ 105,000.00
$ 1,912,731.98 $ 1,912,731.98 $ 5,564,311.20
$20,000,000.00
$ 60,000.00 $ 60,000.00 $ 1,120,000.00
$ 25,000.00 $ 25,000.00 $ 550,000.00 $10,000,000.00
$ 25,000.00 $ 25,000.00 $ 75,000.00
$ 600,000.00 $ 600,000.00 $ 1,800,000.00 $-
$ 55,000.00 $ 55,000.00 $ 165,000.00
Costs
$ 4,867,976.98 $ 5,419,226.98 $ 19,516,246.20

fit Anaylsis
efits
YEAR2 Year3 Total
$ 883,400.52 $ 1,267,442.48 $ 2,447,696.77
$ 19,587,142.89 $ 30,158,245.84 $ 56,982,672.63
$ 741,210.50 $ 1,169,695.95 $ 2,108,808.97
$ 1,988,738.39 $ 3,775,079.86 $ 6,197,479.54
$ 2,233,554.34 $ 4,832,295.46 $ 7,592,837.60
$ 6,120,201.93 $ 10,858,159.60 $ 18,175,808.96
$ 31,554,248.58 $ 52,060,919.19 $ 93,505,304.47

$ 26,686,271.60 $ 46,641,692.22 $ 73,989,058.27

 Cost Benefit anaylsis

00

00

00

00

00

$-

Costs Benefits