EFTA00596824.pdf

Regan Arts Income Statement 2015 lan-15 Feb-15 Mar-15 Apr-15 May-15 Jun-15 Jul-15 Aug-15 Sep-15 Oct-15 Nov-15 Dec-15 FY 2015 Revenue 0 510,916 1,972,382 779,069 396,750 19,968 (18,538) (238,352) 2,359,713 990,249 (113,032) (393,549) 6,265,576 Direct Costs PPB 0 80,000 269,080 139,135 55,230 27,330 (8,448) (33,911) 196,332 438,014 (16,649) (56,864) 1,089,249 Plant Expense 0 21,456 89,906 68,646 42,251 43,071 26,142 (9,886) 42,352 143,752 (13,661) (18,682) 435,347 Royalty 0 86,240 305,942 80,432 50,027 56,608 28,342 17,192 255,116 111,215 0 15,833 1,006,946 Selling & Distribution 0 66,419 256,410 101,279 51,577 2,596 (2,410) (30.986) 306,763 128,732 (14,694) (51,161) 814,525 0 254,115 921,338 389,492 199,085 129,605 43,627 (57,591) 800,562 821,713 (45,004) (110,874) 3,346,066 Gross Mann 0 256,801 1,051,044 389,577 197,665 (109,636) (62,164) (180,761) 1,559,152 168,536 (68,028) (282,676) 2,919,510 Other Expenses = 0 50,000 285,000 58,000 73,000 62,500 27,500 5,000 246,000 153,000 0 0 960,000 Freight 0 11,791 64,464 12,926 16,412 16,085 6,266 2,433 59,087 50,764 0 3,537 243,765 Overhead 335,440 335,440 335,440 275,440 265,440 265,440 275,440 265,440 265,440 286,440 265,440 265,440 3,436,280 335,440 397,231 684,904 346,366 354,852 344,025 309,206 272,873 570,527 490,204 265,440 268,977 4,640,045 Net Profit (335,440) (140,430) 366,140 43,211 (157,187) (453,661) (371,370) (453,634) 988,625 (321,668) (333,468) (551,653) (1,720,535) EFTA00596824 Regan Arts Cash Flow - 2015 Cash Inflow Jan-15 Feb-15 Mar-15 Apr-15 May-15 Jun-15 Jul-15 Aug-15 Sep-15 Oct-15 Nov-15 Dec-15 FY 2015 Revenue 0 0 0 510,916 1,972,382 779,069 396,750 19,968 (18,538) (238,352) 2,359,713 990249 6,772,158 Selling & Distribution 0 0 0 (66,419) (256,410) (101.279) (51.577) (2,596) 2,410 30,986 (306.763) (128.732) (880.381) 0 0 0 444,497 1,715,972 677,790 345,172 17,372 (16,128) (207,367) 2,052,951 861,517 5,891,777 Cash Outflow Royalties - Advances (14) 141,000 91,250 295,000 205,000 1,250 0 0 33,750 368,750 230,000 10,000 65,000 1,441,000 Additional(14) Royalty Payments 0 0 0 0 0 0 0 0 0 0 Royalty Advances (15) 250,000 250,000 250,000 250,000 250,000 250,000 83,333 83,333 83,333 83,333 83,333 83,333 2,000,000 PPB 0 100,000 473,350 123,700 116,725 158,700 44,775 17,000 456,920 526,305 0 0 2,017,475 Plant Expense 0 26,820 133,546 65,080 73,347 92,903 46,644 14,500 108,424 185,000 0 0 746,264 Salaries & Fringe Benefits 193,140 193,140 193,140 193,140 193,140 193,140 193,140 193,140 193,140 193,140 193,140 193,140 2,317,680 Other Overhead 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 360,000 = 0 50,000 285,000 58,000 73,000 62,500 27,500 5,000 246,000 153,000 0 0 960,000 Freight 0 11,791 64,464 12,926 16,412 16,085 6,266 2,433 59,087 50,764 0 3,537 243,765 Rent 27,300 27,300 27,300 27,300 27,300 27,300 27,300 27,300 27,300 27,300 27,300 27,300 327,600 Leasehold Improvements 70,000 70,000 70,000 10,000 0 0 10,000 0 0 10,000 0 0 240,000 Insurance 0 0 0 0 0 0 0 0 0 11,000 0 0 11,000 Legal Fees 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 120,000 Travel and Entertainment 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 60,000 726,440 865,301 1,836,800 990,146 796,174 845,628 483,958 421,456 1,587,954 1,514,842 358,773 417,310 10,844,784 Net Cash Flow (726,440) (865,301) (1,836,800) (545,649) 919,798 (167,838) (138,786) (404,084) (1,604,082) (1,722,209) 1,694,177 444,207 (4,953,007) EFTA00596825 Expense Title Yearly Salary Jan-15 Feb-15 Mar-15 Apr-15 May-15 Jun-15 Jul-15 Aug-15 Sep-15 Oct-15 Nov-15 Dec-15 FY 2015 Pristine Employees Emploee 1: 450,000 37,500 37.500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 450,000 Employee 2: 140,000 11,667 11,667 11,667 11,667 11,667 11,667 11,667 11,667 11,667 11,667 11,667 11,667 140,000 Employee 3: 32,000 2,667 2,667 2,667 2,667 2,667 2,667 2,667 2,667 2,667 2,667 2,667 2,667 32,000 Editorial Intern 32,000 2,667 2,667 2,667 2,667 2,667 2,667 2,667 2,667 2,667 2,667 2,667 2,667 32,000 Employee 5 50,000 4,167 4,167 4,167 4,167 4,167 4,167 4,167 4,167 4,167 4,167 4,167 4,167 50,000 Employee 6: 100,000 8,333 8,333 8,333 8,333 8,333 8,333 8,333 8,333 8,333 8,133 8,333 8,333 100,000 Employee 7. 55,000 4,583 4.583 4,583 4,583 4,583 4,583 4,583 4,583 4,583 4,583 4,583 4,583 55,000 Employee 8. 50,000 4,167 4,167 4,167 4,167 4,167 4,167 4,167 4,167 4,167 4,167 4,167 4,167 50,000 Employee 9: 160,000 13,333 13,333 13,333 13,333 13,333 13,333 13,333 13,333 13,333 13,133 13,333 13,333 160,000 Employee 10: 100,000 8,333 8,333 8,333 8,333 8,333 8,333 8,333 8,333 8,333 8,333 8,333 8,333 100,000 Employee 11: 90,000 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 90,000 Employee 12: 250,000 20,833 20,833 20,833 20,833 20,833 20,833 20,833 20,833 20,833 20,833 20,833 20,833 250,000 finance Manager (40% Allocation) 29,000 2,417 2,417 2,417 2,417 2,417 2,417 2,417 2,417 2,417 2,417 2,417 2,417 29,000 New Hires Director of Publicity 150,000 12,500 12,500 12,500 12,500 12,500 12,500 12.500 12,500 12,500 12,500 12,500 12,500 150,000 Junior Pubkist 75,000 6,250 6,250 6,250 6,250 6,250 6,250 6,250 6,250 6,250 6.250 6,250 6,250 75,000 Executive Assistant 75,000 6,250 6,250 6,250 6,250 6,250 6,250 6,250 6,250 6,250 6,250 6,250 6,250 75,000 Editorial Assistant 40,000 3,333 3,333 3,333 3,333 3,333 3,333 3,113 3,333 3,333 3,133 3,333 3,333 40,000 Senior Editor 150,000 12,500 12,500 12,500 12,500 12,500 12,500 12.500 12,500 12,500 12,500 12,500 12,500 150,000 Interior Designer 60,000 5,000 5,000 5,000 %COD 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 60,000 Total Salaries 174,000 174,000 174,000 174.000 174,000 174,000 174,000 174,000 174,000 174,000 174,000 174,009 2,088,000 fringe & Benefits 11% 19,140 19,140 19,140 19,140 19,140 19,140 19,140 19,140 19,140 19,140 19,140 19,140 229,680 Total Salaries and Fringe Benefits 193,140 193,140 193,140 193,140 193,140 193,140 193,140 193,140 193,140 193,140 193,140 193,140 2,317,680 EFTA00596826 Expense lan-15 Feb-15 Mar-15 Apr-15 May-15 Jun-15 Jul-15 Mg-IS Sep-15 Oct-15 Nov-15 Dec-IS FY 2015 Salaries 174,000 174,000 170,000 170,000 174,000 174,000 170,000 174,000 174,030 174,000 170,000 174,000 2,088,000 0 Fringe & Benefits 11% 19,140 19,100 19,140 19,140 19,100 19,140 19,140 19,140 19,100 19,100 19,140 19,100 229,680 0 Rent 327,600 27,300 27,300 27,300 27,300 27,300 27,300 27,300 27,300 27,300 27,300 27,300 27,300 327,600 0 Other Overheads 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 360,000 0 Leasehold Improvements 70,000 70,000 70,000 10,000 0 0 10,000 0 0 10,000 0 0 240,000 Insurance 0 0 0 0 0 0 0 0 0 11,000 0 0 11,000 Legal Fees 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 120,000 Travel and Entertainment 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5.000 5,000 5,000 5.000 60,000 Total Overhead 335,440 335,000 335,400 275,440 265,040 265,000 275,400 265,440 265,440 286,000 265,400 265,440 3,436,280 EFTA00596827