Statement of Cashflows

$ in actual figures 12/31/2024 12/31/2025 12/31/2026 12/31/2027 12/31/2028

Net Income 1,685 2,325 3,314 5,192 9,263
Operating Activities
Depreciation 4,952 4,952 4,952 4,952 2,952
Change in Accounts Receivable (88) (24) (48) (71) (95)
Change in Accounts Payable 20 22 44 66 88
Change in Deferred Revenue 58 16 32 48 63
Operating Cash Flow 6,628 7,291 8,295 10,187 12,272
Investing Activities
CapEx (14,000) - - (5,000) -
Investing Cash Flow (14,000) - - (5,000) -
Financing Activities
Debt Repayment (500) (500) (750) (750) (750)
Net Borrowings - - 5,000 - -
Financing Cash Flow (500) (500) 4,250 (750) (750)
Net Cash Flow (7,872) 6,791 12,545 4,437 11,522
Fixed Assets
$ in actual figures Asset Life (Years) 12/31/2024 12/31/2025 12/31/2026 12/31/2027 12/31/2028
CapEx
Lemon Crusher 3 $ 5,000 $ 5,000
Ice Machine 7 $ 3,000
Refrigerator 7 $ 6,000
Total CapEx $ 14,000 $ - $ - $ 5,000 $ -

Depreciation Schedule
Existing Equipment $ 2,000 $ 2,000 $ 2,000 $ 2,000
Lemon Crusher $ 1,667 $ 1,667 $ 1,667 $ 1,667 $ 1,667
Ice Machine $ 429 $ 429 $ 429 $ 429 $ 429
Refrigerator $ 857 $ 857 $ 857 $ 857 $ 857
Total D&A $ 4,952 $ 4,952 $ 4,952 $ 4,952 $ 2,952
 Balance Sheet
Historical
$ in actual figures 12/31/2023 12/31/2024 12/31/2025 12/31/2026 12/31/2027 12/31/2028
Current Assets
Cash 5,000 (2,872) 3,919 16,464 20,901 32,423
Accounts Receivable 150 238 261 309 380 475
Total Current Assets 5,150 (2,634) 4,181 16,773 21,281 32,898
Non Current Assets
Fixed Assets 10,000 24,000 24,000 24,000 29,000 29,000
Accumulated Depreciation (2,000) (6,952) (11,905) (16,857) (21,810) (24,762)
Net Fixed Assets 8,000 17,048 12,095 7,143 7,190 4,238
Total Non Current Assets 8,000 17,048 12,095 7,143 7,190 4,238
Total Assets 13,150 14,413 16,276 23,916 28,472 37,136

Current Liabilities
Accounts Payable 200 220 242 286 353 441
Deferred Revenue 100 158 174 206 253 317
Total Current Liabilitites 300 379 417 492 606 757
Non Current Liabilities
Debt 10,000 9,500 9,000 13,250 12,500 11,750
Total Non Current Liabilitites 10,000 9,500 9,000 13,250 12,500 11,750
Total Liabilitites 10,300 9,879 9,417 13,742 13,106 12,507
Equity
Common Stock 300 300 300 300 300 300
Retained Earnings 2,550 4,235 6,559 9,874 15,066 24,329
Total Equity 2,850 4,535 6,859 10,174 15,366 24,629
Total Liabilities & Equity 13,150 14,413 16,276 23,916 28,472 37,136

Balance Check - - - - - -
Assumptions:
Net Revenue 15,000 23,750 26,125 30,875 38,000 47,500
COGS 8850 9750 10725 12675 15600 19500
Accounts Receivable as % of Revenue 1.0% 1.0% 1.0% 1.0% 1.0% 1.0%
Accounts Payable as % of Cogs 2.3% 2.3% 2.3% 2.3% 2.3% 2.3%
Deferred Revenue as % of Revenue 0.7% 0.7% 0.7% 0.7% 0.7% 0.7%

Debt
Net Borrowing 0 0 5,000 0 0
Debt Repayment 500 500 750 750 750
Interest Rate 7% 7% 7% 7% 7%
Interest Payment 665 630 928 875 823
 Income Statement
$ in actual figures 12/31/2024 12/31/2025 12/31/2026 12/31/2027 12/31/2028
Revenue
Gross Revenue 25,000 27,500 32,500 40,000 50,000
Discounts (1,250) (1,375) (1,625) (2,000) (2,500)
Net Revenue 23,750 26,125 30,875 38,000 47,500
Cost of Goods Sold (COGS)
Raw Materials (7,500) (8,250) (9,750) (12,000) (15,000)
Fulfillment (1,750) (1,925) (2,275) (2,800) (3,500)
Transaction Fees (500) (550) (650) (800) (1,000)
Total COGS (9,750) (10,725) (12,675) (15,600) (19,500)
Gross Profit 14,000 15,400 18,200 22,400 28,000
Gross Profit Margin % 59% 59% 59% 59% 59%
Operating Expenses
Labor (3,750) (4,125) (4,875) (6,000) (7,500)
Marketing (1,250) (1,375) (1,625) (2,000) (2,500)
SGA & Other (1,250) (1,375) (1,625) (2,000) (2,500)
Total OpEx (6,250) (6,875) (8,125) (10,000) (12,500)
EBITDA 7,750 8,525 10,075 12,400 15,500
Depreciation & Amortization (4,952) (4,952) (4,952) (4,952) (2,952)
EBIT 2,798 3,573 5,123 7,448 12,548
Interest Expense (665) (630) (928) (875) (823)
EBT 2,133 2,943 4,195 6,573 11,725
Taxes (448) (618) (881) (1,380) (2,462)
Net Income 1,685 2,325 3,314 5,192 9,263

Net Income as % of Revenue 7% 9% 11% 14% 20%

Assumptions:
Revenue
Cups Sold 5,000 5,500 6,500 8,000 10,000
Average Price per Cup $5 $5 $5 $5 $5
Discounts % of Revevue 5% 5% 5% 5% 5%

Cost of Goods Sold (COGS)

Raw Materials % of Revevue 30% 30% 30% 30% 30%
Fulfillment % of Revevue 7% 7% 7% 7% 7%
Transaction Fees % of Revevue 2% 2% 2% 2% 2%

Operating Expenses
Labor % of Revevue 15% 15% 15% 15% 15%
Marketing % of Revevue 5% 5% 5% 5% 5%
SGA & Other % of Revevue 5% 5% 5% 5% 5%

Corporate Tax Rate 21% 21% 21% 21% 21%