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Forecasting Model

The document is a table of contents for a financial model for Lumigrade. It outlines 9 sections that make up the model, including preliminary statements, summary statements, detailed financial statements, sales projections, staffing plans, equipment purchases, manufacturing and inventory, rent and taxes, and financing activities. Each section contains multiple pages of details and projections related to Lumigrade's finances for 5 years.

Uploaded by

Doan Kieu My
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLS, PDF, TXT or read online on Scribd
299 views92 pages

Forecasting Model

The document is a table of contents for a financial model for Lumigrade. It outlines 9 sections that make up the model, including preliminary statements, summary statements, detailed financial statements, sales projections, staffing plans, equipment purchases, manufacturing and inventory, rent and taxes, and financing activities. Each section contains multiple pages of details and projections related to Lumigrade's finances for 5 years.

Uploaded by

Doan Kieu My
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLS, PDF, TXT or read online on Scribd
You are on page 1/ 92

Lumigrade

Financial Model: Table of Contents

1)

PRELIMINARYSTATEMENTS
Instructions
Assumptions

Page1
Page2

2)

SUMMARYSTATEMENTS
IncomeStatement
BalanceSheet
StatementofSources&Uses
Revenue,GrossMargin,&ProfitGraph
BreakevenChart

Page4
Page5
Page6
Page7
Page8

3)

DETAILEDFINANCIALSTATEMENTS
Receipts&Disbursements
StatementofSources&Uses
IncomeStatement
BalanceSheet

Page9
Page12
Page15
Page21

4)

SALESPROJECTIONSANDMARGINANALYSES
MediaContent
MarketingStrategies
ProductThree
Services

Page24
Page27
Page30
Page33

5)

STAFFINGPLAN

Page36

6)

EQUIPMENTPURCHASES

Page42

7)

MANUFACTURING&INVENTORY

Page48

8)

RENT&TAXES

Page51

9)

FINANCINGACTIVITIES

Page54

Version 3.2 (manufacturing)

Lumigrade
Financial Model: Instructions

1)

ENTERINGINFORMATIONINTOTHEMODEL:TheDETAILWorksheet.

2)

Enterallinputs&assumptionsineithertheAssumptionspageortheDETAILworksheet.
Inputsareshadedyellowandappearbluewhenentered.
Allothercellsareprotectedandtheirformulascannotbealteredorseenwithoutunprotectingthesheet.
Atthetopoftheworksheetarethreechecklines.Valuesineachofthesecellsshouldalwaysequalzero.
Forinformationontheprinciplesoffinancialprojections,pleasecontactaCoopers&LybrandEmerging
CompanyServicesConsultant.

VIEWINGTHERESULTS:TheAssumptionsPage,SummaryStatements,andRevenueGrowthandBreakevenCharts.
ClickontheAssumptionstabtoviewallinputsandunderlyingassumptionsforthefinancialmodel.
ClickontheSummaryStatementstabtoviewtheannualIncomeStatement,BalanceSheet,andStatementof

Sources&Usesforeachofthefiveyearsprojected.
AtthetopoftheSummaryStatementssheetarethreechecklinessimilartothoseintheDETAILworksheet.

Theseshouldequalzeroatalltimesaswell.
ClickontheRevenueGrowthCharttabtoviewthegrowthinrevenuesoverthefiveyearprojectionperiod.
ClickontheBreakevenCharttabtoviewthecashflowbreakevenpoint.
DatafortheAssumptionspageandFinancialChartsaredrawnautomaticallyfromtheDETAILworksheet.

Youdonotneedtoaddanythingmoretothesesheets.

3)

CUSTOMIZINGTHEFINANCIALMODEL
Toviewtheformulacells,chooseProtectionfromtheTOOLSmenuandselectUnprotectWorksheet.To

protectthesheetagain,chooseProtectionandselectProtectWorksheet.
ThevariableinputsintheDETAILworksheetaredesignedtoaccomodatemostbusinessmodels;however,

thefinancialmodelcanbetailoredtosuitspecificbusinessneedsoroperatingprocedures.
forecasts,requiremodificationsoftheunderlyingformulas.Tomakesuchchanges,pleasecontactanECS

Consultant.

4)

PRINTINGTHEFINANCIALSTATEMENTS
Toprinttheentiremodel,choosePrintfromtheFILEmenuandselect"EntireWorkbook".ClickOK.
Toprintanindividualworksheet(suchastheAssumptionssheetonly)clickonthetabofthesheetyouwould

liketoprint,choosePrintfromtheFILEmenu,andselect"SelectedSheet".ClickOK.

Page 1

Lumigrade
Financial Model: Assumptions
SALES

UNITS SALES
Media Content
Marketing Strategies
Product Three
Services

FY 2013
-

FY 2014
-

FY 2015
-

FY 2016
-

FY 2017
-

AVERAGE UNIT PRICE


Media Content
Marketing Strategies
Product Three
Services

FY 2013
-

FY 2014
-

FY 2015
-

FY 2016
-

FY 2017
-

FY 2015
-

FY 2016
-

FY 2017
-

COST OF GOODS

AVERAGE UNIT COST


Media Content
Marketing Strategies
Product Three
Services

Returns...............................................................
(as
Returns...............................................................
(as
Returns...............................................................
(as
Returns...............................................................
(as

FY 2013
-

a
a
a
a

percentage
percentage
percentage
percentage

of
of
of
of

FY 2014
-

Media Content revenue).........................................................................................


Marketing Strategies revenue).................................................................................
Product Three revenue).........................................................................................
Services revenue)................................................................................................

0%
0%
0%
0%

BALANCE SHEET

Accounts Receivable (adjustable up to 360 days)..................................................


(in days)...................................................................................................
60 days
Accounts Payable (fixed at 30 days).................................................................
(in days)....................................................................................................
30 days
Salaries Payable (fixed at 15 days)..................................................................
(in days)....................................................................................................
15 days
Taxes Payable (fixed at 90 days).....................................................................
(in days)....................................................................................................
90 days
Inventory (adjustable up to 360 days)...............................................................
(in days)....................................................................................................
0 days
Available Credit Line...................................................................................
(as a percentage of net accounts receivable).......................................................0%
Maximum Credit Line Used.............................................................................
(amount borrowed not to exceed)...................................................................... $0
Capital Equipment Lease Term (1 year minimum)...................................................
(in years)..................................................................................................
3 years
Long Term Borrowings Term (1 year minimum).......................................................
(in years)..................................................................................................
5 years

DEPRECIATION
Content
Engineering
Sales & Marketing
Administration

Hardware
3 years
3 years
3 years
3 years

Software
3 years
3 years
3 years
3 years

Furn & Fixtures


3 years
3 years
3 years
3 years

Page 2

Lumigrade
Financial Model: Assumptions
EXPENSES

HEADCOUNT
Content
Engineering
Sales & Marketing
Administration
TOTAL

PER PERSON EXPENSES


Content
Engineering
Sales & Marketing
Administration

EQUIPMENT PURCHASES
Content
Engineering
Sales & Marketing
Administration

FY 2013
-

Supplies

FY 2014
-

FY 2015
-

100
100
100
100

Travel & Meals


500
500
2,500
1,000

Phone/Postage
100
100
300
250

Hardware
3,000
3,500
2,500
1,500

Software
1,500
1,500
1,000
1,000

Furn & Fixtures


1,000
1,000
1,000
1,000

FY 2016
-

FY 2017
-

Benefits & Taxes........................................................................................


(as a percentage of salaries)..........................................................................
25%
Salary Increases........................................................................................
(as an annual percentage)..............................................................................
5%
Sales Commissions......................................................................................
(as a percentage of sales)..............................................................................
100%
Total Sales Through Commissions..................................................................
(as a percentage of total revenue).................................................................
10%
Business Insurance.....................................................................................
(as a percentage of total revenue).................................................................... 1%
Anticipated Bad Debt..................................................................................
(as a percentage of collections).......................................................................
1%
Interest Revenue........................................................................................
(as a percentage of cash balance).................................................................... 4%
Interest Expense On Credit Line.....................................................................
(as a percentage of outstanding balance)............................................................10%
Interest Expense On Capital Equipment Lease......................................................
(as a percentage of outstanding balance)............................................................10%
Interest Expense On Long Term Borrowings.........................................................
(as a percentage of outstanding balance)............................................................10%
Combined Federal & State Tax Rate.................................................................
(as a percentage of positive cumulative income).................................................40%
Office Rent...............................................................................................
(per square foot).........................................................................................
$1.50
Minimum Office Space..................................................................................
(square footage per person)............................................................................ 250 sq ft
Term of Office Lease....................................................................................
(in months)................................................................................................
12 mos
Utilities Expense........................................................................................
(per square foot).........................................................................................
$0.15
Maintanence Expense..................................................................................
(per square foot).........................................................................................
$0.10

Page 3

RECEIPTS & DISBURSEMENTS


Lumigrade
13-Jul-15
2:27 PM

Month 1
Jul-12

Month 2
Aug-12

Month 3
Sep-12

Month 4
Oct-12

Month 5
Nov-12

Month 6
Dec-12

Month 7
Jan-13

Month 8
Feb-13

Month 9
Mar-13

Month 10
Apr-13

BEGINNING CASH

Receipts
Collections
Financings
Borrowings

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

Interest Revenue
Total receipts

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

Disbursements
Salaries
Benefits & Empl Taxes
Incentives/commissions
Direct Material
Returns
Advertising
Promotional Material
Trade Shows
Supplies/Materials
Travel & Meals
Telephone/Postage
Maintenance & Repair
Rent
Utilities
Insurance
Consultants
Professional Services
Taxes
Equipment Purchases
Debt Repayments
Interest Expense
Prior Accounts Payable
Total Disbursements

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

Changes in Cash

ENDING CASH

Page 9

RECEIPTS & DISBURSEMENTS


Lumigrade
13-Jul-15
2:27 PM

Month 11
May-13

Month 12
Jun-13

Total
FY 2013

BEGINNING CASH

Receipts
Collections
Financings
Borrowings

0
0
0

0
0
0

0
0
0

Interest Revenue
Total receipts

0
0

0
0

0
0

Disbursements
Salaries
Benefits & Empl Taxes
Incentives/commissions
Direct Material
Returns
Advertising
Promotional Material
Trade Shows
Supplies/Materials
Travel & Meals
Telephone/Postage
Maintenance & Repair
Rent
Utilities
Insurance
Consultants
Professional Services
Taxes
Equipment Purchases
Debt Repayments
Interest Expense
Prior Accounts Payable
Total Disbursements

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

Changes in Cash

ENDING CASH

Page 10

RECEIPTS & DISBURSEMENTS


Lumigrade
13-Jul-15
2:27 PM

Month 13
Jul-13

Month 14
Aug-13

Month 15
Sep-13

Month 16
Oct-13

Month 17
Nov-13

Month 18
Dec-13

Month 19
Jan-14

Month 20
Feb-14

Month 21
Mar-14

Month 22
Apr-14

BEGINNING CASH

Receipts
Collections
Financings
Borrowings

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

Interest Revenue
Total receipts

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

Disbursements
Salaries
Benefits & Empl Taxes
Incentives/commissions
Direct Material
Returns
Advertising
Promotional Material
Trade Shows
Supplies/Materials
Travel & Meals
Telephone/Postage
Maintenance & Repair
Rent
Utilities
Insurance
Consultants
Professional Services
Taxes
Equipment Purchases
Debt Repayments
Interest Expense
Prior Accounts Payable
Total Disbursements

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

Changes in Cash

ENDING CASH

Page 11

RECEIPTS & DISBURSEMENTS


Lumigrade
13-Jul-15
2:27 PM

Month 23
May-14

Month 24
Jun-14

Total
FY 2014

BEGINNING CASH

Receipts
Collections
Financings
Borrowings

0
0
0

0
0
0

0
0
0

Interest Revenue
Total receipts

0
0

0
0

0
0

Disbursements
Salaries
Benefits & Empl Taxes
Incentives/commissions
Direct Material
Returns
Advertising
Promotional Material
Trade Shows
Supplies/Materials
Travel & Meals
Telephone/Postage
Maintenance & Repair
Rent
Utilities
Insurance
Consultants
Professional Services
Taxes
Equipment Purchases
Debt Repayments
Interest Expense
Prior Accounts Payable
Total Disbursements

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

Changes in Cash

ENDING CASH

Page 12

RECEIPTS & DISBURSEMENTS


Lumigrade
13-Jul-15
2:27 PM

Total
FY 2015

Total
FY 2016

Total
FY 2017

BEGINNING CASH

Receipts
Collections
Financings
Borrowings

0
0
0

0
0
0

0
0
0

Interest Revenue
Total receipts

0
0

0
0

0
0

Disbursements
Salaries
Benefits & Empl Taxes
Incentives/commissions
Direct Material
Returns
Advertising
Promotional Material
Trade Shows
Supplies/Materials
Travel & Meals
Telephone/Postage
Maintenance & Repair
Rent
Utilities
Insurance
Consultants
Professional Services
Taxes
Equipment Purchases
Debt Repayments
Interest Expense
Prior Accounts Payable
Total Disbursements

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

Changes in Cash

ENDING CASH

Page 13

STATEMENT OF SOURCES AND USES


Lumigrade
13-Jul-15
2:27 PM

Month 1
Jul-12

Month 2
Aug-12

Month 3
Sep-12

Month 4
Oct-12

Month 5
Nov-12

Month 6
Dec-12

Month 7
Jan-13

Month 8
Feb-13

Month 9
Mar-13

Month 10
Apr-13

BEGINNING CASH

Sources of Cash
Net Income
Add Depr/Amort
Issuance of Preferred Stock

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

CHANGES IN CASH

ENDING CASH

Issuance of Common Stock


Plus Changes In:
Accounts Payable (30 days)
Salaries Payable (15 days)
Taxes Payable (90 days)
Additions to Line of Credit (0% of net A/R)
Additions to Capital Equipment Lease (3 years)
Additions to Long Term Debt (5 years)
Total Sources of Cash
Uses of Cash
Buyback of Preferred Stock
Buyback of Common Stock
Less Changes In:
Net Accounts Rec
Inventory (0 days)
Gross Fixed Assets
Reductions To Credit Line
Reductions To Capital Equipment Lease
Reductions To Long Term Debt
Total Uses

Page 14

STATEMENT OF SOURCES AND USES


Lumigrade
13-Jul-15
2:27 PM

Month 11
May-13

Month 12
Jun-13

Total
FY 2013

BEGINNING CASH

Sources of Cash
Net Income
Add Depr/Amort
Issuance of Preferred Stock

0
0
0

0
0
0

0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0

0
0

0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

CHANGES IN CASH

ENDING CASH

Issuance of Common Stock


Plus Changes In:
Accounts Payable (30 days)
Salaries Payable (15 days)
Taxes Payable (90 days)
Additions to Line of Credit (0% of net A/R)
Additions to Capital Equipment Lease (3 years)
Additions to Long Term Debt (5 years)
Total Sources of Cash
Uses of Cash
Buyback of Preferred Stock
Buyback of Common Stock
Less Changes In:
Net Accounts Rec
Inventory (0 days)
Gross Fixed Assets
Reductions To Credit Line
Reductions To Capital Equipment Lease
Reductions To Long Term Debt
Total Uses

Page 15

STATEMENT OF SOURCES AND USES


Lumigrade
13-Jul-15
2:27 PM

Month 13
Jul-13

Month 14
Aug-13

Month 15
Sep-13

Month 16
Oct-13

Month 17
Nov-13

Month 18
Dec-13

Month 19
Jan-14

Month 20
Feb-14

Month 21
Mar-14

Month 22
Apr-14

BEGINNING CASH

Sources of Cash
Net Income
Add Depr/Amort
Issuance of Preferred Stock

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

CHANGES IN CASH

ENDING CASH

Issuance of Common Stock


Plus Changes In:
Accounts Payable (30 days)
Salaries Payable (15 days)
Taxes Payable (90 days)
Additions to Line of Credit (0% of net A/R)
Additions to Capital Equipment Lease (3 years)
Additions to Long Term Debt (5 years)
Total Sources of Cash
Uses of Cash
Buyback of Preferred Stock
Buyback of Common Stock
Less Changes In:
Net Accounts Rec
Inventory (0 days)
Gross Fixed Assets
Reductions To Credit Line
Reductions To Capital Equipment Lease
Reductions To Long Term Debt
Total Uses

Page 16

STATEMENT OF SOURCES AND USES


Lumigrade
13-Jul-15
2:27 PM

Month 23
May-14

Month 24
Jun-14

Total
FY 2014

BEGINNING CASH

Sources of Cash
Net Income
Add Depr/Amort
Issuance of Preferred Stock

0
0
0

0
0
0

0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0

0
0

0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

CHANGES IN CASH

ENDING CASH

Issuance of Common Stock


Plus Changes In:
Accounts Payable (30 days)
Salaries Payable (15 days)
Taxes Payable (90 days)
Additions to Line of Credit (0% of net A/R)
Additions to Capital Equipment Lease (3 years)
Additions to Long Term Debt (5 years)
Total Sources of Cash
Uses of Cash
Buyback of Preferred Stock
Buyback of Common Stock
Less Changes In:
Net Accounts Rec
Inventory (0 days)
Gross Fixed Assets
Reductions To Credit Line
Reductions To Capital Equipment Lease
Reductions To Long Term Debt
Total Uses

Page 17

STATEMENT OF SOURCES AND USES


Lumigrade
13-Jul-15
2:27 PM

Total
FY 2015

Total
FY 2016

Total
FY 2017

BEGINNING CASH

Sources of Cash
Net Income
Add Depr/Amort
Issuance of Preferred Stock

0
0
0

0
0
0

0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0

0
0

0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

CHANGES IN CASH

ENDING CASH

Issuance of Common Stock


Plus Changes In:
Accounts Payable (30 days)
Salaries Payable (15 days)
Taxes Payable (90 days)
Additions to Line of Credit (0% of net A/R)
Additions to Capital Equipment Lease (3 years)
Additions to Long Term Debt (5 years)
Total Sources of Cash
Uses of Cash
Buyback of Preferred Stock
Buyback of Common Stock
Less Changes In:
Net Accounts Rec
Inventory (0 days)
Gross Fixed Assets
Reductions To Credit Line
Reductions To Capital Equipment Lease
Reductions To Long Term Debt
Total Uses

Page 18

INCOME STATEMENT
Lumigrade
13-Jul-15
2:27 PM

Month 1
Jul-12

Month 2
Aug-12

Month 3
Sep-12

Month 4
Oct-12

Month 5
Nov-12

Month 6
Dec-12

Month 7
Jan-13

Month 8
Feb-13

Month 9
Mar-13

Month 10
Apr-13

Revenue
Media Content
Marketing Strategies
Product Three
Services
Total Revenue

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

Expenses
Cost of Goods Sold
Direct Labor
Other Direct Costs
Direct Materials
Returns
Total COGS

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

Gross Margin
% of Sales

0
0%

0
0%

0
0%

0
0%

0
0%

0
0%

0
0%

0
0%

0
0%

0
0%

Operating Expenses
ENGINEERING
Headcount
Salary
Incentives
Benefits & Taxes
Consultants
Supplies/ Materials
Travel & Meals
Telephone/Postage
Operations Setup
Depreciation
Total Expenses
% of Sales

0
0
0
0
0
0
0
0
0
0
0
0%

0
0
0
0
0
0
0
0
0
0
0
0%

0
0
0
0
0
0
0
0
0
0
0
0%

0
0
0
0
0
0
0
0
0
0
0
0%

0
0
0
0
0
0
0
0
0
0
0
0%

0
0
0
0
0
0
0
0
0
0
0
0%

0
0
0
0
0
0
0
0
0
0
0
0%

0
0
0
0
0
0
0
0
0
0
0
0%

0
0
0
0
0
0
0
0
0
0
0
0%

0
0
0
0
0
0
0
0
0
0
0
0%

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

SALES & MARKETING


Headcount
Salary
Incentives/Commissions
Benefits & Taxes
Supplies
Travel & Meals
Telephone/Postage
Depreciation
Total Expenses
% of Sales

Page 19

INCOME STATEMENT
Lumigrade
13-Jul-15
2:27 PM

Month 11
May-13

Month 12
Jun-13

Total
FY 2013

Revenue
Media Content
Marketing Strategies
Product Three
Services
Total Revenue

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

Expenses
Cost of Goods Sold
Direct Labor
Other Direct Costs
Direct Materials
Returns
Total COGS

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

Gross Margin
% of Sales

0
0%

0
0%

0
0%

Operating Expenses
ENGINEERING
Headcount
Salary
Incentives
Benefits & Taxes
Consultants
Supplies/ Materials
Travel & Meals
Telephone/Postage
Operations Setup
Depreciation
Total Expenses
% of Sales

0
0
0
0
0
0
0
0
0
0
0
0%

0
0
0
0
0
0
0
0
0
0
0
0%

0
0
0
0
0
0
0
0
0
0
0
0%

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0%

0%

0%

SALES & MARKETING


Headcount
Salary
Incentives/Commissions
Benefits & Taxes
Supplies
Travel & Meals
Telephone/Postage
Depreciation
Total Expenses
% of Sales

Page 20

INCOME STATEMENT
Lumigrade
13-Jul-15
2:27 PM

Month 13
Jul-13

Month 14
Aug-13

Month 15
Sep-13

Month 16
Oct-13

Month 17
Nov-13

Month 18
Dec-13

Month 19
Jan-14

Month 20
Feb-14

Month 21
Mar-14

Month 22
Apr-14

Revenue
Media Content
Marketing Strategies
Product Three
Services
Total Revenue

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

Expenses
Cost of Goods Sold
Direct Labor
Other Direct Costs
Direct Materials
Returns
Total COGS

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

Gross Margin
% of Sales

0
0%

0
0%

0
0%

0
0%

0
0%

0
0%

0
0%

0
0%

0
0%

0
0%

Operating Expenses
ENGINEERING
Headcount
Salary
Incentives
Benefits & Taxes
Consultants
Supplies/ Materials
Travel & Meals
Telephone/Postage
Operations Setup
Depreciation
Total Expenses
% of Sales

0
0
0
0
0
0
0
0
0
0
0
0%

0
0
0
0
0
0
0
0
0
0
0
0%

0
0
0
0
0
0
0
0
0
0
0
0%

0
0
0
0
0
0
0
0
0
0
0
0%

0
0
0
0
0
0
0
0
0
0
0
0%

0
0
0
0
0
0
0
0
0
0
0
0%

0
0
0
0
0
0
0
0
0
0
0
0%

0
0
0
0
0
0
0
0
0
0
0
0%

0
0
0
0
0
0
0
0
0
0
0
0%

0
0
0
0
0
0
0
0
0
0
0
0%

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

SALES & MARKETING


Headcount
Salary
Incentives/Commissions
Benefits & Taxes
Supplies
Travel & Meals
Telephone/Postage
Depreciation
Total Expenses
% of Sales

Page 21

INCOME STATEMENT
Lumigrade
13-Jul-15
2:27 PM

Month 23
May-14

Month 24
Jun-14

Total
FY 2014

Revenue
Media Content
Marketing Strategies
Product Three
Services
Total Revenue

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

Expenses
Cost of Goods Sold
Direct Labor
Other Direct Costs
Direct Materials
Returns
Total COGS

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

Gross Margin
% of Sales

0
0%

0
0%

0
0%

Operating Expenses
ENGINEERING
Headcount
Salary
Incentives
Benefits & Taxes
Consultants
Supplies/ Materials
Travel & Meals
Telephone/Postage
Operations Setup
Depreciation
Total Expenses
% of Sales

0
0
0
0
0
0
0
0
0
0
0
0%

0
0
0
0
0
0
0
0
0
0
0
0%

0
0
0
0
0
0
0
0
0
0
0
0%

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0%

0%

0%

SALES & MARKETING


Headcount
Salary
Incentives/Commissions
Benefits & Taxes
Supplies
Travel & Meals
Telephone/Postage
Depreciation
Total Expenses
% of Sales

Page 22

INCOME STATEMENT
Lumigrade
13-Jul-15
2:27 PM

Total
FY 2015

Total
FY 2016

Total
FY 2017

Revenue
Media Content
Marketing Strategies
Product Three
Services
Total Revenue

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

Expenses
Cost of Goods Sold
Direct Labor
Other Direct Costs
Direct Materials
Returns
Total COGS

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

Gross Margin
% of Sales

0
0%

0
0%

0
0%

Operating Expenses
ENGINEERING
Headcount
Salary
Incentives
Benefits & Taxes
Consultants
Supplies/ Materials
Travel & Meals
Telephone/Postage
Operations Setup
Depreciation
Total Expenses
% of Sales

0
0
0
0
0
0
0
0
0
0
0
0%

0
0
0
0
0
0
0
0
0
0
0
0%

0
0
0
0
0
0
0
0
0
0
0
0%

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0%

0%

0%

SALES & MARKETING


Headcount
Salary
Incentives/Commissions
Benefits & Taxes
Supplies
Travel & Meals
Telephone/Postage
Depreciation
Total Expenses
% of Sales

Page 23

INCOME STATEMENT
Lumigrade
13-Jul-15
2:27 PM

Month 1
Jul-12

Month 2
Aug-12

Month 3
Sep-12

Month 4
Oct-12

Month 5
Nov-12

Month 6
Dec-12

Month 7
Jan-13

Month 8
Feb-13

Month 9
Mar-13

Month 10
Apr-13

Adv/Promotion
Advertising
Trade Shows
Collateral
Total Adv/Promotion
% of Sales

0
0
0
0
0%

0
0
0
0
0%

0
0
0
0
0%

0
0
0
0
0%

0
0
0
0
0%

0
0
0
0
0%

0
0
0
0
0%

0
0
0
0
0%

0
0
0
0
0%

0
0
0
0
0%

ADMINISTRATION
Headcount
Salary
Incentives
Benefits & Taxes
Office Supplies
Travel & Meals
Telephone/Postage
Insurance
Professional Services
Bad Debt
Office Rent
Utilities
Maint/Repair
Depreciation
Total Expenses
% of Sales

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0%

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0%

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0%

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0%

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0%

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0%

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0%

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0%

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0%

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0%

Total Operating Exp


% of Sales

0
0%

0
0%

0
0%

0
0%

0
0%

0
0%

0
0%

0
0%

0
0%

0
0%

Income Before Int & Taxes


% of Sales

0
0%

0
0%

0
0%

0
0%

0
0%

0
0%

0
0%

0
0%

0
0%

0
0%

Interest
Interest Revenue (4% of cash)
Interest Expense (10% of Credit Line)
Interest Expense - (10% of Cap. Equip. Lease)
Interest Expense - (10% of Long Term Debt)
Net Interest Revenue

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

Income Before Taxes


Tax Exp

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0%

0
0%

0
0%

0
0%

0
0%

0
0%

0
0%

0
0%

0
0%

0
0%

Net Income
% of Sales

Page 24

INCOME STATEMENT
Lumigrade
13-Jul-15
2:27 PM

Month 11
May-13

Month 12
Jun-13

Total
FY 2013

Adv/Promotion
Advertising
Trade Shows
Collateral
Total Adv/Promotion
% of Sales

0
0
0
0
0%

0
0
0
0
0%

0
0
0
0
0%

ADMINISTRATION
Headcount
Salary
Incentives
Benefits & Taxes
Office Supplies
Travel & Meals
Telephone/Postage
Insurance
Professional Services
Bad Debt
Office Rent
Utilities
Maint/Repair
Depreciation
Total Expenses
% of Sales

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0%

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0%

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0%

Total Operating Exp


% of Sales

0
0%

0
0%

0
0%

Income Before Int & Taxes


% of Sales

0
0%

0
0%

0
0%

Interest
Interest Revenue (4% of cash)
Interest Expense (10% of Credit Line)
Interest Expense - (10% of Cap. Equip. Lease)
Interest Expense - (10% of Long Term Debt)
Net Interest Revenue

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

Income Before Taxes


Tax Exp

0
0

0
0

0
0

0
0%

0
0%

0
0%

Net Income
% of Sales

Page 25

INCOME STATEMENT
Lumigrade
13-Jul-15
2:27 PM

Month 13
Jul-13

Month 14
Aug-13

Month 15
Sep-13

Month 16
Oct-13

Month 17
Nov-13

Month 18
Dec-13

Month 19
Jan-14

Month 20
Feb-14

Month 21
Mar-14

Month 22
Apr-14

Adv/Promotion
Advertising
Trade Shows
Collateral
Total Adv/Promotion
% of Sales

0
0
0
0
0%

0
0
0
0
0%

0
0
0
0
0%

0
0
0
0
0%

0
0
0
0
0%

0
0
0
0
0%

0
0
0
0
0%

0
0
0
0
0%

0
0
0
0
0%

0
0
0
0
0%

ADMINISTRATION
Headcount
Salary
Incentives
Benefits & Taxes
Office Supplies
Travel & Meals
Telephone/Postage
Insurance
Professional Services
Bad Debt
Office Rent
Utilities
Maint/Repair
Depreciation
Total Expenses
% of Sales

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0%

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0%

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0%

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0%

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0%

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0%

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0%

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0%

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0%

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0%

Total Operating Exp


% of Sales

0
0%

0
0%

0
0%

0
0%

0
0%

0
0%

0
0%

0
0%

0
0%

0
0%

Income Before Int & Taxes


% of Sales

0
0%

0
0%

0
0%

0
0%

0
0%

0
0%

0
0%

0
0%

0
0%

0
0%

Interest
Interest Revenue (4% of cash)
Interest Expense (10% of Credit Line)
Interest Expense - (10% of Cap. Equip. Lease)
Interest Expense - (10% of Long Term Debt)
Net Interest Revenue

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

Income Before Taxes


Tax Exp

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0%

0
0%

0
0%

0
0%

0
0%

0
0%

0
0%

0
0%

0
0%

0
0%

Net Income
% of Sales

Page 26

INCOME STATEMENT
Lumigrade
13-Jul-15
2:27 PM

Month 23
May-14

Month 24
Jun-14

Total
FY 2014

Adv/Promotion
Advertising
Trade Shows
Collateral
Total Adv/Promotion
% of Sales

0
0
0
0
0%

0
0
0
0
0%

0
0
0
0
0%

ADMINISTRATION
Headcount
Salary
Incentives
Benefits & Taxes
Office Supplies
Travel & Meals
Telephone/Postage
Insurance
Professional Services
Bad Debt
Office Rent
Utilities
Maint/Repair
Depreciation
Total Expenses
% of Sales

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0%

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0%

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0%

Total Operating Exp


% of Sales

0
0%

0
0%

0
0%

Income Before Int & Taxes


% of Sales

0
0%

0
0%

0
0%

Interest
Interest Revenue (4% of cash)
Interest Expense (10% of Credit Line)
Interest Expense - (10% of Cap. Equip. Lease)
Interest Expense - (10% of Long Term Debt)
Net Interest Revenue

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

Income Before Taxes


Tax Exp

0
0

0
0

0
0

0
0%

0
0%

0
0%

Net Income
% of Sales

Page 27

INCOME STATEMENT
Lumigrade
13-Jul-15
2:27 PM

Total
FY 2015

Total
FY 2016

Total
FY 2017

Adv/Promotion
Advertising
Trade Shows
Collateral
Total Adv/Promotion
% of Sales

0
0
0
0
0%

0
0
0
0
0%

0
0
0
0
0%

ADMINISTRATION
Headcount
Salary
Incentives
Benefits & Taxes
Office Supplies
Travel & Meals
Telephone/Postage
Insurance
Professional Services
Bad Debt
Office Rent
Utilities
Maint/Repair
Depreciation
Total Expenses
% of Sales

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0%

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0%

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0%

Total Operating Exp


% of Sales

0
0%

0
0%

0
0%

Income Before Int & Taxes


% of Sales

0
0%

0
0%

0
0%

Interest
Interest Revenue (4% of cash)
Interest Expense (10% of Credit Line)
Interest Expense - (10% of Cap. Equip. Lease)
Interest Expense - (10% of Long Term Debt)
Net Interest Revenue

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

Income Before Taxes


Tax Exp

0
0

0
0

0
0

0
0%

0
0%

0
0%

Net Income
% of Sales

Page 28

BALANCE SHEET
Lumigrade
13-Jul-15
2:27 PM

Month 1
Jul-12

Month 2
Aug-12

Month 3
Sep-12

Month 4
Oct-12

Month 5
Nov-12

Month 6
Dec-12

Month 7
Jan-13

Month 8
Feb-13

Month 9
Mar-13

Month 10
Apr-13

ASSETS
Current Assets
Cash
Gross Accounts Receivable (60 days)
Allow for Doubtful Accts (1%)

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

Net Accounts Rec


Inventory (0 days)
Total Current Assets

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

Gross Fixed Assets


Computer Hardware
Computer Software
Furniture & Fixtures
Total Gross Fixed Assets

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

Accumulated Depreciation
Computer Hardware
Computer Software
Furniture & Fixtures
Total Accum Deprec

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

Net Fixed Assets

TOTAL ASSETS

Short Term Liabilities


Accounts Payable (30 days)
Salaries Payable (15 days)
Taxes Payable (90 days)
Line of Credit (0% of net A/R)
Current Portion of Capital Equipment Lease
Current Portion of Long Term Debt
Total ST Liabs

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

Long Term Liabilities


Capital Equipment Lease (3 years)
Long Term Debt (5 years)
Total LT Liabs

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

TOTAL LIABILITIES

Equity
Preferred Stock
Common Stock
Retained Earnings
Total Equity

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

LIABILITIES & EQUITY

LIABILITIES

Page 29

BALANCE SHEET
Lumigrade
13-Jul-15
2:27 PM

Month 11
May-13

Month 12
Jun-13

Total
FY 2013

ASSETS
Current Assets
Cash
Gross Accounts Receivable (60 days)
Allow for Doubtful Accts (1%)

0
0
0

0
0
0

0
0
0

Net Accounts Rec


Inventory (0 days)
Total Current Assets

0
0
0

0
0
0

0
0
0

Gross Fixed Assets


Computer Hardware
Computer Software
Furniture & Fixtures
Total Gross Fixed Assets

0
0
0
0

0
0
0
0

0
0
0
0

Accumulated Depreciation
Computer Hardware
Computer Software
Furniture & Fixtures
Total Accum Deprec

0
0
0
0

0
0
0
0

0
0
0
0

Net Fixed Assets

TOTAL ASSETS

Short Term Liabilities


Accounts Payable (30 days)
Salaries Payable (15 days)
Taxes Payable (90 days)
Line of Credit (0% of net A/R)
Current Portion of Capital Equipment Lease
Current Portion of Long Term Debt
Total ST Liabs

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

Long Term Liabilities


Capital Equipment Lease (3 years)
Long Term Debt (5 years)
Total LT Liabs

0
0
0

0
0
0

0
0
0

TOTAL LIABILITIES

Equity
Preferred Stock
Common Stock
Retained Earnings
Total Equity

0
0
0
0

0
0
0
0

0
0
0
0

LIABILITIES & EQUITY

LIABILITIES

Page 30

BALANCE SHEET
Lumigrade
13-Jul-15
2:27 PM

Month 13
Jul-13

Month 14
Aug-13

Month 15
Sep-13

Month 16
Oct-13

Month 17
Nov-13

Month 18
Dec-13

Month 19
Jan-14

Month 20
Feb-14

Month 21
Mar-14

Month 22
Apr-14

ASSETS
Current Assets
Cash
Gross Accounts Receivable (60 days)
Allow for Doubtful Accts (1%)

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

Net Accounts Rec


Inventory (0 days)
Total Current Assets

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

Gross Fixed Assets


Computer Hardware
Computer Software
Furniture & Fixtures
Total Gross Fixed Assets

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

Accumulated Depreciation
Computer Hardware
Computer Software
Furniture & Fixtures
Total Accum Deprec

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

Net Fixed Assets

TOTAL ASSETS

Short Term Liabilities


Accounts Payable (30 days)
Salaries Payable (15 days)
Taxes Payable (90 days)
Line of Credit (0% of net A/R)
Current Portion of Capital Equipment Lease
Current Portion of Long Term Debt
Total ST Liabs

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

Long Term Liabilities


Capital Equipment Lease (3 years)
Long Term Debt (5 years)
Total LT Liabs

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

TOTAL LIABILITIES

Equity
Preferred Stock
Common Stock
Retained Earnings
Total Equity

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

LIABILITIES & EQUITY

LIABILITIES

Page 31

BALANCE SHEET
Lumigrade
13-Jul-15
2:27 PM

Month 23
May-14

Month 24
Jun-14

Total
FY 2014

ASSETS
Current Assets
Cash
Gross Accounts Receivable (60 days)
Allow for Doubtful Accts (1%)

0
0
0

0
0
0

0
0
0

Net Accounts Rec


Inventory (0 days)
Total Current Assets

0
0
0

0
0
0

0
0
0

Gross Fixed Assets


Computer Hardware
Computer Software
Furniture & Fixtures
Total Gross Fixed Assets

0
0
0
0

0
0
0
0

0
0
0
0

Accumulated Depreciation
Computer Hardware
Computer Software
Furniture & Fixtures
Total Accum Deprec

0
0
0
0

0
0
0
0

0
0
0
0

Net Fixed Assets

TOTAL ASSETS

Short Term Liabilities


Accounts Payable (30 days)
Salaries Payable (15 days)
Taxes Payable (90 days)
Line of Credit (0% of net A/R)
Current Portion of Capital Equipment Lease
Current Portion of Long Term Debt
Total ST Liabs

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

Long Term Liabilities


Capital Equipment Lease (3 years)
Long Term Debt (5 years)
Total LT Liabs

0
0
0

0
0
0

0
0
0

TOTAL LIABILITIES

Equity
Preferred Stock
Common Stock
Retained Earnings
Total Equity

0
0
0
0

0
0
0
0

0
0
0
0

LIABILITIES & EQUITY

LIABILITIES

Page 32

BALANCE SHEET
Lumigrade
13-Jul-15
2:27 PM

Total
FY 2015

Total
FY 2016

Total
FY 2017

ASSETS
Current Assets
Cash
Gross Accounts Receivable (60 days)
Allow for Doubtful Accts (1%)

0
0
0

0
0
0

0
0
0

Net Accounts Rec


Inventory (0 days)
Total Current Assets

0
0
0

0
0
0

0
0
0

Gross Fixed Assets


Computer Hardware
Computer Software
Furniture & Fixtures
Total Gross Fixed Assets

0
0
0
0

0
0
0
0

0
0
0
0

Accumulated Depreciation
Computer Hardware
Computer Software
Furniture & Fixtures
Total Accum Deprec

0
0
0
0

0
0
0
0

0
0
0
0

Net Fixed Assets

TOTAL ASSETS

Short Term Liabilities


Accounts Payable (30 days)
Salaries Payable (15 days)
Taxes Payable (90 days)
Line of Credit (0% of net A/R)
Current Portion of Capital Equipment Lease
Current Portion of Long Term Debt
Total ST Liabs

0
0
0
0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0
0
0

Long Term Liabilities


Capital Equipment Lease (3 years)
Long Term Debt (5 years)
Total LT Liabs

0
0
0

0
0
0

0
0
0

TOTAL LIABILITIES

Equity
Preferred Stock
Common Stock
Retained Earnings
Total Equity

0
0
0
0

0
0
0
0

0
0
0
0

LIABILITIES & EQUITY

LIABILITIES

Page 33

SALES PROJECTIONS & MARGIN ANALYSIS


Media Content
13-Jul-15
2:27 PM

Month 1
Jul-12

Units
s.k.u. 1
s.k.u. 2
Total Units

Month 2
Aug-12

Month 3
Sep-12

Month 4
Oct-12

Month 5
Nov-12

Month 6
Dec-12

Month 7
Jan-13

Month 8
Feb-13

Month 9
Mar-13

Month 10
Apr-13

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

1.00
0.00

1.00
0.00

1.00
0.00

1.00
0.00

1.00
0.00

1.00
0.00

1.00
0.00

1.00
0.00

1.00
0.00

1.00
0.00

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

Price
s.k.u. 1
s.k.u. 2
Revenue
s.k.u. 1
s.k.u. 2
Total Revenue
Proportion of Total Revenues
COGS
Unit Cost
s.k.u. 1
s.k.u. 2
Direct Materials Cost
s.k.u. 1
s.k.u. 2
Total Direct Materials
Returns (0% of product revenue)
Total COGS
GROSS MARGIN
Gross Margin % of Sales

###

0
0.0%

0
0.0%

0
0.0%

0
0.0%

0
0.0%

0
0.0%

0
0.0%

0
0.0%

0
0.0%

Page 34

0
0.0%

SALES PROJECTIONS & MARGIN ANALYSIS


Media Content
13-Jul-15
2:27 PM

Month 11
May-13

Units
s.k.u. 1
s.k.u. 2
Total Units

Month 12
Jun-13

Total
FY 2013

0
0
0

0
0
0

0
0
0

1.00
0.00

1.00
0.00

1.00
0.00

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0.00
0.00

0.00
0.00

0.00
0.00

0
0
0

0
0
0

0
0
0

Price
s.k.u. 1
s.k.u. 2
Revenue
s.k.u. 1
s.k.u. 2
Total Revenue
Proportion of Total Revenues
COGS
Unit Cost
s.k.u. 1
s.k.u. 2
Direct Materials Cost
s.k.u. 1
s.k.u. 2
Total Direct Materials
Returns (0% of product revenue)
Total COGS
GROSS MARGIN
Gross Margin % of Sales

###

0
0.0%

0
0.0%

0
0.0%

Page 35

SALES PROJECTIONS & MARGIN ANALYSIS


Media Content
13-Jul-15
2:27 PM

Month 13
Jul-13

Units
s.k.u. 1
s.k.u. 2
Total Units

Month 14
Aug-13

Month 15
Sep-13

Month 16
Oct-13

Month 17
Nov-13

Month 18
Dec-13

Month 19
Jan-14

Month 20
Feb-14

Month 21
Mar-14

Month 22
Apr-14

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

1.00
0.00

1.00
0.00

1.00
0.00

1.00
0.00

1.00
0.00

1.00
0.00

1.00
0.00

1.00
0.00

1.00
0.00

1.00
0.00

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

Price
s.k.u. 1
s.k.u. 2
Revenue
s.k.u. 1
s.k.u. 2
Total Revenue
Proportion of Total Revenues
COGS
Unit Cost
s.k.u. 1
s.k.u. 2
Direct Materials Cost
s.k.u. 1
s.k.u. 2
Total Direct Materials
Returns (0% of product revenue)
Total COGS
GROSS MARGIN
Gross Margin % of Sales

###

0
0.0%

0
0.0%

0
0.0%

0
0.0%

0
0.0%

0
0.0%

0
0.0%

0
0.0%

0
0.0%

Page 36

0
0.0%

SALES PROJECTIONS & MARGIN ANALYSIS


Media Content
13-Jul-15
2:27 PM

Month 23
May-14

Units
s.k.u. 1
s.k.u. 2
Total Units

Month 24
Jun-14

Total
FY 2014

0
0
0

0
0
0

0
0
0

1.00
0.00

1.00
0.00

1.00
0.00

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0.00
0.00

0.00
0.00

0.00
0.00

0
0
0

0
0
0

0
0
0

Price
s.k.u. 1
s.k.u. 2
Revenue
s.k.u. 1
s.k.u. 2
Total Revenue
Proportion of Total Revenues
COGS
Unit Cost
s.k.u. 1
s.k.u. 2
Direct Materials Cost
s.k.u. 1
s.k.u. 2
Total Direct Materials
Returns (0% of product revenue)
Total COGS
GROSS MARGIN
Gross Margin % of Sales

###

0
0.0%

0
0.0%

0
0.0%

Page 37

SALES PROJECTIONS & MARGIN ANALYSIS


Media Content
13-Jul-15
2:27 PM

Total
FY 2015

Units
s.k.u. 1
s.k.u. 2
Total Units

Total
FY 2016

Total
FY 2017

0
0
0

0
0
0

0
0
0

1.00
0.00

1.00
0.00

1.00
0.00

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0.00
0.00

0.00
0.00

0.00
0.00

0
0
0

0
0
0

0
0
0

Price
s.k.u. 1
s.k.u. 2
Revenue
s.k.u. 1
s.k.u. 2
Total Revenue
Proportion of Total Revenues
COGS
Unit Cost
s.k.u. 1
s.k.u. 2
Direct Materials Cost
s.k.u. 1
s.k.u. 2
Total Direct Materials
Returns (0% of product revenue)
Total COGS
GROSS MARGIN
Gross Margin % of Sales

###

0
0.0%

0
0.0%

0
0.0%

Page 38

SALES PROJECTIONS & MARGIN ANALYSIS


Marketing Strategies
13-Jul-15
2:27 PM

Month 1
Jul-12

Units
s.k.u. 1
s.k.u. 2
Total Units

Month 2
Aug-12

Month 3
Sep-12

Month 4
Oct-12

Month 5
Nov-12

Month 6
Dec-12

Month 7
Jan-13

Month 8
Feb-13

Month 9
Mar-13

Month 10
Apr-13

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

Price
s.k.u. 1
s.k.u. 2
Revenue
s.k.u. 1
s.k.u. 2
Total Revenue
Proportion of Total Revenues
COGS
Unit Cost
s.k.u. 1
s.k.u. 2
Direct Materials Cost
s.k.u. 1
s.k.u. 2
Total Direct Materials
Returns (0% of product revenue)
Total COGS
GROSS MARGIN
Gross Margin % of Sales

###

0
0.0%

0
0.0%

0
0.0%

0
0.0%

0
0.0%

0
0.0%

0
0.0%

0
0.0%

0
0.0%

Page 39

0
0.0%

SALES PROJECTIONS & MARGIN ANALYSIS


Marketing Strategies
13-Jul-15
2:27 PM

Month 11
May-13

Units
s.k.u. 1
s.k.u. 2
Total Units

Month 12
Jun-13

Total
FY 2013

0
0
0

0
0
0

0
0
0

0.00
0.00

0.00
0.00

0.00
0.00

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0.00
0.00

0.00
0.00

0.00
0.00

0
0
0

0
0
0

0
0
0

Price
s.k.u. 1
s.k.u. 2
Revenue
s.k.u. 1
s.k.u. 2
Total Revenue
Proportion of Total Revenues
COGS
Unit Cost
s.k.u. 1
s.k.u. 2
Direct Materials Cost
s.k.u. 1
s.k.u. 2
Total Direct Materials
Returns (0% of product revenue)
Total COGS
GROSS MARGIN
Gross Margin % of Sales

###

0
0.0%

0
0.0%

0
0.0%

Page 40

SALES PROJECTIONS & MARGIN ANALYSIS


Marketing Strategies
13-Jul-15
2:27 PM

Month 13
Jul-13

Units
s.k.u. 1
s.k.u. 2
Total Units

Month 14
Aug-13

Month 15
Sep-13

Month 16
Oct-13

Month 17
Nov-13

Month 18
Dec-13

Month 19
Jan-14

Month 20
Feb-14

Month 21
Mar-14

Month 22
Apr-14

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

Price
s.k.u. 1
s.k.u. 2
Revenue
s.k.u. 1
s.k.u. 2
Total Revenue
Proportion of Total Revenues
COGS
Unit Cost
s.k.u. 1
s.k.u. 2
Direct Materials Cost
s.k.u. 1
s.k.u. 2
Total Direct Materials
Returns (0% of product revenue)
Total COGS
GROSS MARGIN
Gross Margin % of Sales

###

0
0.0%

0
0.0%

0
0.0%

0
0.0%

0
0.0%

0
0.0%

0
0.0%

0
0.0%

0
0.0%

Page 41

0
0.0%

SALES PROJECTIONS & MARGIN ANALYSIS


Marketing Strategies
13-Jul-15
2:27 PM

Month 23
May-14

Units
s.k.u. 1
s.k.u. 2
Total Units

Month 24
Jun-14

Total
FY 2014

0
0
0

0
0
0

0
0
0

0.00
0.00

0.00
0.00

0.00
0.00

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0.00
0.00

0.00
0.00

0.00
0.00

0
0
0

0
0
0

0
0
0

Price
s.k.u. 1
s.k.u. 2
Revenue
s.k.u. 1
s.k.u. 2
Total Revenue
Proportion of Total Revenues
COGS
Unit Cost
s.k.u. 1
s.k.u. 2
Direct Materials Cost
s.k.u. 1
s.k.u. 2
Total Direct Materials
Returns (0% of product revenue)
Total COGS
GROSS MARGIN
Gross Margin % of Sales

###

0
0.0%

0
0.0%

0
0.0%

Page 42

SALES PROJECTIONS & MARGIN ANALYSIS


Marketing Strategies
13-Jul-15
2:27 PM

Total
FY 2015

Units
s.k.u. 1
s.k.u. 2
Total Units

Total
FY 2016

Total
FY 2017

0
0
0

0
0
0

0
0
0

0.00
0.00

0.00
0.00

0.00
0.00

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0.00
0.00

0.00
0.00

0.00
0.00

0
0
0

0
0
0

0
0
0

Price
s.k.u. 1
s.k.u. 2
Revenue
s.k.u. 1
s.k.u. 2
Total Revenue
Proportion of Total Revenues
COGS
Unit Cost
s.k.u. 1
s.k.u. 2
Direct Materials Cost
s.k.u. 1
s.k.u. 2
Total Direct Materials
Returns (0% of product revenue)
Total COGS
GROSS MARGIN
Gross Margin % of Sales

###

0
0.0%

0
0.0%

0
0.0%

Page 43

SALES PROJECTIONS & MARGIN ANALYSIS


Product Three
13-Jul-15
2:27 PM

Month 1
Jul-12

Units
s.k.u. 1
s.k.u. 2
Total Units

Month 2
Aug-12

Month 3
Sep-12

Month 4
Oct-12

Month 5
Nov-12

Month 6
Dec-12

Month 7
Jan-13

Month 8
Feb-13

Month 9
Mar-13

Month 10
Apr-13

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

Price
s.k.u. 1
s.k.u. 2
Revenue
s.k.u. 1
s.k.u. 2
Total Revenue
Proportion of Total Revenues
COGS
Unit Cost
s.k.u. 1
s.k.u. 2
Direct Materials Cost
s.k.u. 1
s.k.u. 2
Total Direct Materials
Returns (0% of product revenue)
Total COGS
GROSS MARGIN
Gross Margin % of Sales

###

0
0.0%

0
0.0%

0
0.0%

0
0.0%

0
0.0%

0
0.0%

0
0.0%

0
0.0%

0
0.0%

Page 44

0
0.0%

SALES PROJECTIONS & MARGIN ANALYSIS


Product Three
13-Jul-15
2:27 PM

Month 11
May-13

Units
s.k.u. 1
s.k.u. 2
Total Units

Month 12
Jun-13

Total
FY 2013

0
0
0

0
0
0

0
0
0

0.00
0.00

0.00
0.00

0.00
0.00

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0.00
0.00

0.00
0.00

0.00
0.00

0
0
0

0
0
0

0
0
0

Price
s.k.u. 1
s.k.u. 2
Revenue
s.k.u. 1
s.k.u. 2
Total Revenue
Proportion of Total Revenues
COGS
Unit Cost
s.k.u. 1
s.k.u. 2
Direct Materials Cost
s.k.u. 1
s.k.u. 2
Total Direct Materials
Returns (0% of product revenue)
Total COGS
GROSS MARGIN
Gross Margin % of Sales

###

0
0.0%

0
0.0%

0
0.0%

Page 45

SALES PROJECTIONS & MARGIN ANALYSIS


Product Three
13-Jul-15
2:27 PM

Month 13
Jul-13

Units
s.k.u. 1
s.k.u. 2
Total Units

Month 14
Aug-13

Month 15
Sep-13

Month 16
Oct-13

Month 17
Nov-13

Month 18
Dec-13

Month 19
Jan-14

Month 20
Feb-14

Month 21
Mar-14

Month 22
Apr-14

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

Price
s.k.u. 1
s.k.u. 2
Revenue
s.k.u. 1
s.k.u. 2
Total Revenue
Proportion of Total Revenues
COGS
Unit Cost
s.k.u. 1
s.k.u. 2
Direct Materials Cost
s.k.u. 1
s.k.u. 2
Total Direct Materials
Returns (0% of product revenue)
Total COGS
GROSS MARGIN
Gross Margin % of Sales

###

0
0.0%

0
0.0%

0
0.0%

0
0.0%

0
0.0%

0
0.0%

0
0.0%

0
0.0%

0
0.0%

Page 46

0
0.0%

SALES PROJECTIONS & MARGIN ANALYSIS


Product Three
13-Jul-15
2:27 PM

Month 23
May-14

Units
s.k.u. 1
s.k.u. 2
Total Units

Month 24
Jun-14

Total
FY 2014

0
0
0

0
0
0

0
0
0

0.00
0.00

0.00
0.00

0.00
0.00

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0.00
0.00

0.00
0.00

0.00
0.00

0
0
0

0
0
0

0
0
0

Price
s.k.u. 1
s.k.u. 2
Revenue
s.k.u. 1
s.k.u. 2
Total Revenue
Proportion of Total Revenues
COGS
Unit Cost
s.k.u. 1
s.k.u. 2
Direct Materials Cost
s.k.u. 1
s.k.u. 2
Total Direct Materials
Returns (0% of product revenue)
Total COGS
GROSS MARGIN
Gross Margin % of Sales

###

0
0.0%

0
0.0%

0
0.0%

Page 47

SALES PROJECTIONS & MARGIN ANALYSIS


Product Three
13-Jul-15
2:27 PM

Total
FY 2015

Units
s.k.u. 1
s.k.u. 2
Total Units

Total
FY 2016

Total
FY 2017

0
0
0

0
0
0

0
0
0

0.00
0.00

0.00
0.00

0.00
0.00

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0.00
0.00

0.00
0.00

0.00
0.00

0
0
0

0
0
0

0
0
0

Price
s.k.u. 1
s.k.u. 2
Revenue
s.k.u. 1
s.k.u. 2
Total Revenue
Proportion of Total Revenues
COGS
Unit Cost
s.k.u. 1
s.k.u. 2
Direct Materials Cost
s.k.u. 1
s.k.u. 2
Total Direct Materials
Returns (0% of product revenue)
Total COGS
GROSS MARGIN
Gross Margin % of Sales

###

0
0.0%

0
0.0%

0
0.0%

Page 48

SALES PROJECTIONS & MARGIN ANALYSIS


Services
13-Jul-15
2:27 PM

Month 1
Jul-12

Units
s.k.u. 1
s.k.u. 2
Total Units

Month 2
Aug-12

Month 3
Sep-12

Month 4
Oct-12

Month 5
Nov-12

Month 6
Dec-12

Month 7
Jan-13

Month 8
Feb-13

Month 9
Mar-13

Month 10
Apr-13

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

1.00
0.00

1.00
0.00

1.00
0.00

1.00
0.00

1.00
0.00

1.00
0.00

1.00
0.00

1.00
0.00

1.00
0.00

1.00
0.00

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

Direct Materials Cost


s.k.u. 1
s.k.u. 2
Total Direct Materials

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

Labor

Other Direct Costs

Price
s.k.u. 1
s.k.u. 2
Revenue
s.k.u. 1
s.k.u. 2
Total Revenue
Proportion of Total Revenues
COGS
Unit Cost
s.k.u. 1
s.k.u. 2

Returns (0% of product revenue)


Total COGS
GROSS MARGIN
Gross Margin % of Sales

###

0
0.0%

0
0.0%

0
0.0%

0
0.0%

0
0.0%

0
0.0%

0
0.0%

0
0.0%

0
0.0%

Page 49

0
0.0%

SALES PROJECTIONS & MARGIN ANALYSIS


Services
13-Jul-15
2:27 PM

Month 11
May-13

Units
s.k.u. 1
s.k.u. 2
Total Units

Month 12
Jun-13

Total
FY 2013

0
0
0

0
0
0

0
0
0

1.00
0.00

1.00
0.00

1.00
0.00

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0.00
0.00

0.00
0.00

0.00
0.00

Direct Materials Cost


s.k.u. 1
s.k.u. 2
Total Direct Materials

0
0
0

0
0
0

0
0
0

Labor

Other Direct Costs

Price
s.k.u. 1
s.k.u. 2
Revenue
s.k.u. 1
s.k.u. 2
Total Revenue
Proportion of Total Revenues
COGS
Unit Cost
s.k.u. 1
s.k.u. 2

Returns (0% of product revenue)


Total COGS
GROSS MARGIN
Gross Margin % of Sales

###

0
0.0%

0
0.0%

0
0.0%

Page 50

SALES PROJECTIONS & MARGIN ANALYSIS


Services
13-Jul-15
2:27 PM

Month 13
Jul-13

Units
s.k.u. 1
s.k.u. 2
Total Units

Month 14
Aug-13

Month 15
Sep-13

Month 16
Oct-13

Month 17
Nov-13

Month 18
Dec-13

Month 19
Jan-14

Month 20
Feb-14

Month 21
Mar-14

Month 22
Apr-14

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

1.00
0.00

1.00
0.00

1.00
0.00

1.00
0.00

1.00
0.00

1.00
0.00

1.00
0.00

1.00
0.00

1.00
0.00

1.00
0.00

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00

Direct Materials Cost


s.k.u. 1
s.k.u. 2
Total Direct Materials

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

Labor

Other Direct Costs

Price
s.k.u. 1
s.k.u. 2
Revenue
s.k.u. 1
s.k.u. 2
Total Revenue
Proportion of Total Revenues
COGS
Unit Cost
s.k.u. 1
s.k.u. 2

Returns (0% of product revenue)


Total COGS
GROSS MARGIN
Gross Margin % of Sales

###

0
0.0%

0
0.0%

0
0.0%

0
0.0%

0
0.0%

0
0.0%

0
0.0%

0
0.0%

0
0.0%

Page 51

0
0.0%

SALES PROJECTIONS & MARGIN ANALYSIS


Services
13-Jul-15
2:27 PM

Month 23
May-14

Units
s.k.u. 1
s.k.u. 2
Total Units

Month 24
Jun-14

Total
FY 2014

0
0
0

0
0
0

0
0
0

1.00
0.00

1.00
0.00

1.00
0.00

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0.00
0.00

0.00
0.00

0.00
0.00

Direct Materials Cost


s.k.u. 1
s.k.u. 2
Total Direct Materials

0
0
0

0
0
0

0
0
0

Labor

Other Direct Costs

Price
s.k.u. 1
s.k.u. 2
Revenue
s.k.u. 1
s.k.u. 2
Total Revenue
Proportion of Total Revenues
COGS
Unit Cost
s.k.u. 1
s.k.u. 2

Returns (0% of product revenue)


Total COGS
GROSS MARGIN
Gross Margin % of Sales

###

0
0.0%

0
0.0%

0
0.0%

Page 52

SALES PROJECTIONS & MARGIN ANALYSIS


Services
13-Jul-15
2:27 PM

Total
FY 2015

Units
s.k.u. 1
s.k.u. 2
Total Units

Total
FY 2016

Total
FY 2017

0
0
0

0
0
0

0
0
0

1.00
0.00

1.00
0.00

1.00
0.00

0
0
0
0.0%

0
0
0
0.0%

0
0
0
0.0%

0.00
0.00

0.00
0.00

0.00
0.00

Direct Materials Cost


s.k.u. 1
s.k.u. 2
Total Direct Materials

0
0
0

0
0
0

0
0
0

Labor

Other Direct Costs

Price
s.k.u. 1
s.k.u. 2
Revenue
s.k.u. 1
s.k.u. 2
Total Revenue
Proportion of Total Revenues
COGS
Unit Cost
s.k.u. 1
s.k.u. 2

Returns (0% of product revenue)


Total COGS
GROSS MARGIN
Gross Margin % of Sales

###

0
0.0%

0
0.0%

0
0.0%

Page 53

STAFFING PLAN
Lumigrade
13-Jul-15
2:27 PM

Month 1
Jul-12

Month 2
Aug-12

Month 3
Sep-12

Month 4
Oct-12

Month 5
Nov-12

Month 6
Dec-12

Month 7
Jan-13

Month 8
Feb-13

Month 9
Mar-13

Month 10
Apr-13

Content
Senior Application Engineer
Inventory
Technical Support Mgr.
Technical Support
Tech. Support Assistant

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

Total Staf

Engineering
CTO
System Administration
Project Manager
Programming
Quality Assurance
Total Staf

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

Sales & Marketing


VP Marketing
Mktg. Manager
VP Sales
Sales Representative
Sales Engineer
VP Business Development
Customer Support
Mktg. Assistant
Total Staf

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

Administration
CEO
CFO
COO
HR Manager
Office Manager
Admin. Assistant

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

Page 54

STAFFING PLAN
Lumigrade
13-Jul-15
2:27 PM

Month 11
May-13

Month 12
Jun-13

Total
FY 2013

Content
Senior Application Engineer
Inventory
Technical Support Mgr.
Technical Support
Tech. Support Assistant

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

Total Staf

Engineering
CTO
System Administration
Project Manager
Programming
Quality Assurance
Total Staf

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

Sales & Marketing


VP Marketing
Mktg. Manager
VP Sales
Sales Representative
Sales Engineer
VP Business Development
Customer Support
Mktg. Assistant
Total Staf

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

Administration
CEO
CFO
COO
HR Manager
Office Manager
Admin. Assistant

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

Page 55

STAFFING PLAN
Lumigrade
13-Jul-15
2:27 PM

Month 13
Jul-13

Month 14
Aug-13

Month 15
Sep-13

Month 16
Oct-13

Month 17
Nov-13

Month 18
Dec-13

Month 19
Jan-14

Month 20
Feb-14

Month 21
Mar-14

Month 22
Apr-14

Content
Senior Application Engineer
Inventory
Technical Support Mgr.
Technical Support
Tech. Support Assistant

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

Total Staf

Engineering
CTO
System Administration
Project Manager
Programming
Quality Assurance
Total Staf

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

Sales & Marketing


VP Marketing
Mktg. Manager
VP Sales
Sales Representative
Sales Engineer
VP Business Development
Customer Support
Mktg. Assistant
Total Staf

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

Administration
CEO
CFO
COO
HR Manager
Office Manager
Admin. Assistant

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

Page 56

STAFFING PLAN
Lumigrade
13-Jul-15
2:27 PM

Month 23
May-14

Month 24
Jun-14

Total
FY 2014

Content
Senior Application Engineer
Inventory
Technical Support Mgr.
Technical Support
Tech. Support Assistant

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

Total Staf

Engineering
CTO
System Administration
Project Manager
Programming
Quality Assurance
Total Staf

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

Sales & Marketing


VP Marketing
Mktg. Manager
VP Sales
Sales Representative
Sales Engineer
VP Business Development
Customer Support
Mktg. Assistant
Total Staf

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

Administration
CEO
CFO
COO
HR Manager
Office Manager
Admin. Assistant

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

Page 57

STAFFING PLAN
Lumigrade
13-Jul-15
2:27 PM

Total
FY 2015

Total
FY 2016

Total
FY 2017

Content
Senior Application Engineer
Inventory
Technical Support Mgr.
Technical Support
Tech. Support Assistant

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

Total Staf

Engineering
CTO
System Administration
Project Manager
Programming
Quality Assurance
Total Staf

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

Sales & Marketing


VP Marketing
Mktg. Manager
VP Sales
Sales Representative
Sales Engineer
VP Business Development
Customer Support
Mktg. Assistant
Total Staf

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

Administration
CEO
CFO
COO
HR Manager
Office Manager
Admin. Assistant

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

Page 58

Total Staf

TOTAL EMPLOYEES

revenue per employee


SALARIES PAID
Lumigrade
13-Jul-15
2:27 PM

Month 1
Jul-12

Month 2
Aug-12

Month 3
Sep-12

Month 4
Oct-12

Month 5
Nov-12

Month 6
Dec-12

Month 7
Jan-13

Month 8
Feb-13

Month 9
Mar-13

Month 10
Apr-13

CONTENT
Senior Application Engineer

Inventory
Technical Support Mgr.
Technical Support
Tech. Support Assistant
Total Salaries Paid

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

ENGINEERING
CTO
System Administration
Project Manager
Programming
Quality Assurance
Total Salaries Paid

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

SALES & MARKETING


VP Marketing
Mktg. Manager
VP Sales
Sales Representative
Sales Engineer
VP Business Development
Customer Support
Mktg. Assistant
Total Salaries Paid

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

ADMINISTRATION
CEO
CFO
COO
HR Manager

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

Page 59

Total Staf

TOTAL EMPLOYEES

revenue per employee

SALARIES PAID
Lumigrade
13-Jul-15
2:27 PM

Month 11
May-13

Month 12
Jun-13

Total
FY 2013

CONTENT
Senior Application Engineer

Inventory
Technical Support Mgr.
Technical Support
Tech. Support Assistant
Total Salaries Paid

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

ENGINEERING
CTO
System Administration
Project Manager
Programming
Quality Assurance
Total Salaries Paid

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

SALES & MARKETING


VP Marketing
Mktg. Manager
VP Sales
Sales Representative
Sales Engineer
VP Business Development
Customer Support
Mktg. Assistant
Total Salaries Paid

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

ADMINISTRATION
CEO
CFO
COO
HR Manager

0
0
0
0

0
0
0
0

0
0
0
0

Page 60

Total Staf

TOTAL EMPLOYEES

revenue per employee


SALARIES PAID
Lumigrade
13-Jul-15
2:27 PM

Month 13
Jul-13

Month 14
Aug-13

Month 15
Sep-13

Month 16
Oct-13

Month 17
Nov-13

Month 18
Dec-13

Month 19
Jan-14

Month 20
Feb-14

Month 21
Mar-14

Month 22
Apr-14

CONTENT
Senior Application Engineer

Inventory
Technical Support Mgr.
Technical Support
Tech. Support Assistant
Total Salaries Paid

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

ENGINEERING
CTO
System Administration
Project Manager
Programming
Quality Assurance
Total Salaries Paid

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

SALES & MARKETING


VP Marketing
Mktg. Manager
VP Sales
Sales Representative
Sales Engineer
VP Business Development
Customer Support
Mktg. Assistant
Total Salaries Paid

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

ADMINISTRATION
CEO
CFO
COO
HR Manager

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

Page 61

Total Staf

TOTAL EMPLOYEES

revenue per employee

SALARIES PAID
Lumigrade
13-Jul-15
2:27 PM

Month 23
May-14

Month 24
Jun-14

Total
FY 2014

CONTENT
Senior Application Engineer

Inventory
Technical Support Mgr.
Technical Support
Tech. Support Assistant
Total Salaries Paid

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

ENGINEERING
CTO
System Administration
Project Manager
Programming
Quality Assurance
Total Salaries Paid

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

SALES & MARKETING


VP Marketing
Mktg. Manager
VP Sales
Sales Representative
Sales Engineer
VP Business Development
Customer Support
Mktg. Assistant
Total Salaries Paid

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

ADMINISTRATION
CEO
CFO
COO
HR Manager

0
0
0
0

0
0
0
0

0
0
0
0

Page 62

Total Staf

TOTAL EMPLOYEES

revenue per employee


SALARIES PAID
Lumigrade
13-Jul-15
2:27 PM

Total
FY 2015

Total
FY 2016

Total
FY 2017

CONTENT
Senior Application Engineer

Inventory
Technical Support Mgr.
Technical Support
Tech. Support Assistant
Total Salaries Paid

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

ENGINEERING
CTO
System Administration
Project Manager
Programming
Quality Assurance
Total Salaries Paid

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

SALES & MARKETING


VP Marketing
Mktg. Manager
VP Sales
Sales Representative
Sales Engineer
VP Business Development
Customer Support
Mktg. Assistant
Total Salaries Paid

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

ADMINISTRATION
CEO
CFO
COO
HR Manager

0
0
0
0

0
0
0
0

0
0
0
0

Page 63

Office Manager
Admin. Assistant
Total Salaries Paid

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

TOTAL SALARIES PAID

Benefits & Taxes on Salary


Annual Salary Growth Factor

25%

25%

25%

25%

25%

25%

25%

25%

25%

25%

100.0%

100.0%

100.0%

100.0%

100.0%

100.0%

100.0%

100.0%

100.0%

100.0%

CAPITAL PURCHASES
Lumigrade
13-Jul-15

Month 1

Month 2

Month 3

Month 4

Month 5

Month 6

Month 7

Month 8

Month 9

Month 10

2:27 PM

Jul-12

Aug-12

Sep-12

Oct-12

Nov-12

Dec-12

Jan-13

Feb-13

Mar-13

Apr-13

CONTENT
Computer Hardware
Computer Software
Furniture & Fixtures
Total Purchases for Period
of which Leased

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

ENGINEERING
Computer Hardware
Computer Software
Furniture & Fixtures
Total Purchases for Period
of which Leased

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

SALES & MARKETING


Computer Hardware
Computer Software
Furniture & Fixtures
Total Purchases for Period
of which Leased

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

ADMINISTRATION
Computer Hardware

Page 64

Office Manager
Admin. Assistant
Total Salaries Paid

0
0
0

0
0
0

0
0
0

TOTAL SALARIES PAID

Benefits & Taxes on Salary


Annual Salary Growth Factor

25%

25%

25%

100.0%

100.0%

100.0%

CAPITAL PURCHASES
Lumigrade
13-Jul-15

Month 11

Month 12

Total

2:27 PM

May-13

Jun-13

FY 2013

CONTENT
Computer Hardware
Computer Software
Furniture & Fixtures
Total Purchases for Period
of which Leased

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

ENGINEERING
Computer Hardware
Computer Software
Furniture & Fixtures
Total Purchases for Period
of which Leased

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

SALES & MARKETING


Computer Hardware
Computer Software
Furniture & Fixtures
Total Purchases for Period
of which Leased

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

ADMINISTRATION
Computer Hardware

Page 65

Office Manager
Admin. Assistant
Total Salaries Paid

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

TOTAL SALARIES PAID

Benefits & Taxes on Salary


Annual Salary Growth Factor

25%

25%

25%

25%

25%

25%

25%

25%

25%

25%

105.0%

105.0%

105.0%

105.0%

105.0%

105.0%

105.0%

105.0%

105.0%

105.0%

CAPITAL PURCHASES
Lumigrade
13-Jul-15

Month 13

Month 14

Month 15

Month 16

Month 17

Month 18

Month 19

Month 20

Month 21

Month 22

2:27 PM

Jul-13

Aug-13

Sep-13

Oct-13

Nov-13

Dec-13

Jan-14

Feb-14

Mar-14

Apr-14

CONTENT
Computer Hardware
Computer Software
Furniture & Fixtures
Total Purchases for Period
of which Leased

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

ENGINEERING
Computer Hardware
Computer Software
Furniture & Fixtures
Total Purchases for Period
of which Leased

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

SALES & MARKETING


Computer Hardware
Computer Software
Furniture & Fixtures
Total Purchases for Period
of which Leased

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

ADMINISTRATION
Computer Hardware

Page 66

Office Manager
Admin. Assistant
Total Salaries Paid

0
0
0

0
0
0

0
0
0

TOTAL SALARIES PAID

Benefits & Taxes on Salary


Annual Salary Growth Factor

25%

25%

25%

105.0%

105.0%

105.0%

CAPITAL PURCHASES
Lumigrade
13-Jul-15

Month 23

Month 24

Total

2:27 PM

May-14

Jun-14

FY 2014

CONTENT
Computer Hardware
Computer Software
Furniture & Fixtures
Total Purchases for Period
of which Leased

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

ENGINEERING
Computer Hardware
Computer Software
Furniture & Fixtures
Total Purchases for Period
of which Leased

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

SALES & MARKETING


Computer Hardware
Computer Software
Furniture & Fixtures
Total Purchases for Period
of which Leased

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

ADMINISTRATION
Computer Hardware

Page 67

Office Manager
Admin. Assistant
Total Salaries Paid

0
0
0

0
0
0

0
0
0

TOTAL SALARIES PAID

Benefits & Taxes on Salary


Annual Salary Growth Factor

25%

25%

25%

110.3%

115.8%

121.6%

CAPITAL PURCHASES
Lumigrade
13-Jul-15

Total

Total

Total

2:27 PM

FY 2015

FY 2016

FY 2017

CONTENT
Computer Hardware
Computer Software
Furniture & Fixtures
Total Purchases for Period
of which Leased

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

ENGINEERING
Computer Hardware
Computer Software
Furniture & Fixtures
Total Purchases for Period
of which Leased

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

SALES & MARKETING


Computer Hardware
Computer Software
Furniture & Fixtures
Total Purchases for Period
of which Leased

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

ADMINISTRATION
Computer Hardware

Page 68

Computer Software
Furniture & Fixtures
Total Purchases for Period
of which Leased

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

TOTAL PURCHASES FOR PERIOD


of which leased

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

DEPRECIATION
Lumigrade
13-Jul-15

Month 1

Month 2

Month 3

Month 4

Month 5

Month 6

Month 7

Month 8

Month 9

Month 10

2:27 PM

Jul-12

Aug-12

Sep-12

Oct-12

Nov-12

Dec-12

Jan-13

Feb-13

Mar-13

Apr-13

CONTENT
Computer Hardware (3 years)
Computer Software (3 years)
Furniture & Fixtures (3 years)
Total Depreciation for Period

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

ENGINEERING
Computer Hardware (3 years)
Computer Software (3 years)
Furniture & Fixtures (3 years)
Total Depreciation for Period

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

SALES & MARKETING


Computer Hardware (3 years)
Computer Software (3 years)
Furniture & Fixtures (3 years)
Total Depreciation for Period

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

Page 69

Computer Software
Furniture & Fixtures
Total Purchases for Period
of which Leased

0
0
0
0

0
0
0
0

0
0
0
0

TOTAL PURCHASES FOR PERIOD


of which leased

0
0

0
0

0
0

DEPRECIATION
Lumigrade
13-Jul-15

Month 11

Month 12

Total

2:27 PM

May-13

Jun-13

FY 2013

CONTENT
Computer Hardware (3 years)
Computer Software (3 years)
Furniture & Fixtures (3 years)
Total Depreciation for Period

0
0
0
0

0
0
0
0

0
0
0
0

ENGINEERING
Computer Hardware (3 years)
Computer Software (3 years)
Furniture & Fixtures (3 years)
Total Depreciation for Period

0
0
0
0

0
0
0
0

0
0
0
0

SALES & MARKETING


Computer Hardware (3 years)
Computer Software (3 years)
Furniture & Fixtures (3 years)
Total Depreciation for Period

0
0
0
0

0
0
0
0

0
0
0
0

Page 70

Computer Software
Furniture & Fixtures
Total Purchases for Period
of which Leased

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

TOTAL PURCHASES FOR PERIOD


of which leased

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

0
0

DEPRECIATION
Lumigrade
13-Jul-15

Month 13

Month 14

Month 15

Month 16

Month 17

Month 18

Month 19

Month 20

Month 21

Month 22

2:27 PM

Jul-13

Aug-13

Sep-13

Oct-13

Nov-13

Dec-13

Jan-14

Feb-14

Mar-14

Apr-14

CONTENT
Computer Hardware (3 years)
Computer Software (3 years)
Furniture & Fixtures (3 years)
Total Depreciation for Period

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

ENGINEERING
Computer Hardware (3 years)
Computer Software (3 years)
Furniture & Fixtures (3 years)
Total Depreciation for Period

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

SALES & MARKETING


Computer Hardware (3 years)
Computer Software (3 years)
Furniture & Fixtures (3 years)
Total Depreciation for Period

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

Page 71

Computer Software
Furniture & Fixtures
Total Purchases for Period
of which Leased

0
0
0
0

0
0
0
0

0
0
0
0

TOTAL PURCHASES FOR PERIOD


of which leased

0
0

0
0

0
0

DEPRECIATION
Lumigrade
13-Jul-15

Month 23

Month 24

Total

2:27 PM

May-14

Jun-14

FY 2014

CONTENT
Computer Hardware (3 years)
Computer Software (3 years)
Furniture & Fixtures (3 years)
Total Depreciation for Period

0
0
0
0

0
0
0
0

0
0
0
0

ENGINEERING
Computer Hardware (3 years)
Computer Software (3 years)
Furniture & Fixtures (3 years)
Total Depreciation for Period

0
0
0
0

0
0
0
0

0
0
0
0

SALES & MARKETING


Computer Hardware (3 years)
Computer Software (3 years)
Furniture & Fixtures (3 years)
Total Depreciation for Period

0
0
0
0

0
0
0
0

0
0
0
0

Page 72

Computer Software
Furniture & Fixtures
Total Purchases for Period
of which Leased

0
0
0
0

0
0
0
0

0
0
0
0

TOTAL PURCHASES FOR PERIOD


of which leased

0
0

0
0

0
0

DEPRECIATION
Lumigrade
13-Jul-15

Total

Total

Total

2:27 PM

FY 2015

FY 2016

FY 2017

CONTENT
Computer Hardware (3 years)
Computer Software (3 years)
Furniture & Fixtures (3 years)
Total Depreciation for Period

0
0
0
0

0
0
0
0

0
0
0
0

ENGINEERING
Computer Hardware (3 years)
Computer Software (3 years)
Furniture & Fixtures (3 years)
Total Depreciation for Period

0
0
0
0

0
0
0
0

0
0
0
0

SALES & MARKETING


Computer Hardware (3 years)
Computer Software (3 years)
Furniture & Fixtures (3 years)
Total Depreciation for Period

0
0
0
0

0
0
0
0

0
0
0
0

Page 73

ADMINISTRATION
Computer Hardware (3 years)
Computer Software (3 years)
Furniture & Fixtures (3 years)
Total Depreciation for Period

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

TOTAL DEPRECIATION FOR PERIOD

MANUFACTURING & INVENTORY


Lumigrade
13-Jul-15

Month 1

Month 2

Month 3

Month 4

Month 5

Month 6

Month 7

Month 8

Month 9

Month 10

2:27 PM

Jul-12

Aug-12

Sep-12

Oct-12

Nov-12

Dec-12

Jan-13

Feb-13

Mar-13

Apr-13

CONTENT
Labor
Headcount
Salary
Incentives
Benefits & Taxes
Total Labor

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

Other Direct Costs


Supplies/ Materials
Travel & Meals
Telephone/Postage
Depreciation
Total Other Direct Costs

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

Total Operations

INVENTORY: Beginning
Media Content
Marketing Strategies
Product Three
Services
Total Beginning Inventory

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

ADD: Purchases
Media Content
Marketing Strategies
Product Three
Services
Total Purchases

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

LESS: Materials Expense


Media Content
Marketing Strategies
Product Three
Services
Total Materials Expense

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

Inventory (0 days)

###

Page 74

ADMINISTRATION
Computer Hardware (3 years)
Computer Software (3 years)
Furniture & Fixtures (3 years)
Total Depreciation for Period

0
0
0
0

0
0
0
0

0
0
0
0

TOTAL DEPRECIATION FOR PERIOD

MANUFACTURING & INVENTORY


Lumigrade
13-Jul-15

Month 11

Month 12

Total

2:27 PM

May-13

Jun-13

FY 2013

CONTENT
Labor
Headcount
Salary
Incentives
Benefits & Taxes
Total Labor

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

Other Direct Costs


Supplies/ Materials
Travel & Meals
Telephone/Postage
Depreciation
Total Other Direct Costs

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

Total Operations

INVENTORY: Beginning
Media Content
Marketing Strategies
Product Three
Services
Total Beginning Inventory

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

ADD: Purchases
Media Content
Marketing Strategies
Product Three
Services
Total Purchases

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

LESS: Materials Expense


Media Content
Marketing Strategies
Product Three
Services
Total Materials Expense

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

Inventory (0 days)

###

Page 75

ADMINISTRATION
Computer Hardware (3 years)
Computer Software (3 years)
Furniture & Fixtures (3 years)
Total Depreciation for Period

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

TOTAL DEPRECIATION FOR PERIOD

MANUFACTURING & INVENTORY


Lumigrade
13-Jul-15

Month 13

Month 14

Month 15

Month 16

Month 17

Month 18

Month 19

Month 20

Month 21

Month 22

2:27 PM

Jul-13

Aug-13

Sep-13

Oct-13

Nov-13

Dec-13

Jan-14

Feb-14

Mar-14

Apr-14

CONTENT
Labor
Headcount
Salary
Incentives
Benefits & Taxes
Total Labor

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

Other Direct Costs


Supplies/ Materials
Travel & Meals
Telephone/Postage
Depreciation
Total Other Direct Costs

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

Total Operations

INVENTORY: Beginning
Media Content
Marketing Strategies
Product Three
Services
Total Beginning Inventory

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

ADD: Purchases
Media Content
Marketing Strategies
Product Three
Services
Total Purchases

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

LESS: Materials Expense


Media Content
Marketing Strategies
Product Three
Services
Total Materials Expense

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

Inventory (0 days)

###

Page 76

ADMINISTRATION
Computer Hardware (3 years)
Computer Software (3 years)
Furniture & Fixtures (3 years)
Total Depreciation for Period

0
0
0
0

0
0
0
0

0
0
0
0

TOTAL DEPRECIATION FOR PERIOD

MANUFACTURING & INVENTORY


Lumigrade
13-Jul-15

Month 23

Month 24

Total

2:27 PM

May-14

Jun-14

FY 2014

CONTENT
Labor
Headcount
Salary
Incentives
Benefits & Taxes
Total Labor

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

Other Direct Costs


Supplies/ Materials
Travel & Meals
Telephone/Postage
Depreciation
Total Other Direct Costs

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

Total Operations

INVENTORY: Beginning
Media Content
Marketing Strategies
Product Three
Services
Total Beginning Inventory

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

ADD: Purchases
Media Content
Marketing Strategies
Product Three
Services
Total Purchases

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

LESS: Materials Expense


Media Content
Marketing Strategies
Product Three
Services
Total Materials Expense

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

Inventory (0 days)

###

Page 77

ADMINISTRATION
Computer Hardware (3 years)
Computer Software (3 years)
Furniture & Fixtures (3 years)
Total Depreciation for Period

0
0
0
0

0
0
0
0

0
0
0
0

TOTAL DEPRECIATION FOR PERIOD

MANUFACTURING & INVENTORY


Lumigrade
13-Jul-15

Total

Total

Total

2:27 PM

FY 2015

FY 2016

FY 2017

CONTENT
Labor
Headcount
Salary
Incentives
Benefits & Taxes
Total Labor

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

Other Direct Costs


Supplies/ Materials
Travel & Meals
Telephone/Postage
Depreciation
Total Other Direct Costs

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

Total Operations

INVENTORY: Beginning
Media Content
Marketing Strategies
Product Three
Services
Total Beginning Inventory

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

ADD: Purchases
Media Content
Marketing Strategies
Product Three
Services
Total Purchases

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

LESS: Materials Expense


Media Content
Marketing Strategies
Product Three
Services
Total Materials Expense

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

Inventory (0 days)

###

Page 78

INVENTORY: Ending
Media Content
Marketing Strategies
Product Three
Services
Total Ending Inventory

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

RENT & TAXES


Lumigrade
13-Jul-15

Month 1

Month 2

Month 3

Month 4

Month 5

Month 6

Month 7

Month 8

Month 9

Month 10

2:27 PM

Jul-12

Aug-12

Sep-12

Oct-12

Nov-12

Dec-12

Jan-13

Feb-13

Mar-13

Apr-13

RENT
Total Office Square Footage
Square Footage per Person (250 ft. minimum)
Price per Square Foot

0
0
1.50

0
0
1.50

0
0
1.50

0
0
1.50

0
0
1.50

0
0
1.50

0
0
1.50

0
0
1.50

0
0
1.50

Page 79

0
0
1.50

INVENTORY: Ending
Media Content
Marketing Strategies
Product Three
Services
Total Ending Inventory

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

RENT & TAXES


Lumigrade
13-Jul-15

Month 11

Month 12

Total

2:27 PM

May-13

Jun-13

FY 2013

RENT
Total Office Square Footage
Square Footage per Person (250 ft. minimum)
Price per Square Foot

0
0
1.50

0
0
1.50

0
0
1.50

Page 80

INVENTORY: Ending
Media Content
Marketing Strategies
Product Three
Services
Total Ending Inventory

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

RENT & TAXES


Lumigrade
13-Jul-15

Month 13

Month 14

Month 15

Month 16

Month 17

Month 18

Month 19

Month 20

Month 21

Month 22

2:27 PM

Jul-13

Aug-13

Sep-13

Oct-13

Nov-13

Dec-13

Jan-14

Feb-14

Mar-14

Apr-14

RENT
Total Office Square Footage
Square Footage per Person (250 ft. minimum)
Price per Square Foot

0
0
1.50

0
0
1.50

0
0
1.50

0
0
1.50

0
0
1.50

0
0
1.50

0
0
1.50

0
0
1.50

0
0
1.50

Page 81

0
0
1.50

INVENTORY: Ending
Media Content
Marketing Strategies
Product Three
Services
Total Ending Inventory

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

RENT & TAXES


Lumigrade
13-Jul-15

Month 23

Month 24

Total

2:27 PM

May-14

Jun-14

FY 2014

RENT
Total Office Square Footage
Square Footage per Person (250 ft. minimum)
Price per Square Foot

0
0
1.50

0
0
1.50

0
0
1.50

Page 82

INVENTORY: Ending
Media Content
Marketing Strategies
Product Three
Services
Total Ending Inventory

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

RENT & TAXES


Lumigrade
13-Jul-15

Total

Total

Total

2:27 PM

FY 2015

FY 2016

FY 2017

RENT
Total Office Square Footage
Square Footage per Person (250 ft. minimum)
Price per Square Foot

0
0
1.50

0
0
1.50

0
0
1.50

Page 83

Total Office Rent (12 month lease)

TAXES
Cumulative Loss
Taxable Income
Tax Expense (40%)

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

FINANCING ACTIVITIES
Lumigrade
13-Jul-15
2:27 PM

Month 1
Jul-12

Month 2
Aug-12

Month 3
Sep-12

Month 4
Oct-12

Month 5
Nov-12

Month 6
Dec-12

Month 7
Jan-13

Month 8
Feb-13

Month 9
Mar-13

Month 10
Apr-13

DEBT
Additions To:
Line of Credit
Capital Equipment Lease
Long Term Borrowings
Total Additions

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

Payments To:
Line of Credit
Capital Equipment Lease
Long Term Borrowings
Total Payments

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

Issuance of:
Preferred Stock
Common Stock
Total Equity Investment

0
0
0

0
0
0

0
0
0

0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

Buyback of:
Preferred Stock
Common Stock
Total Stock Buyback

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

EQUITY

Page 84

Total Office Rent (12 month lease)

TAXES
Cumulative Loss
Taxable Income
Tax Expense (40%)

0
0
0

0
0
0

0
0
0

FINANCING ACTIVITIES
Lumigrade
13-Jul-15
2:27 PM

Month 11
May-13

Month 12
Jun-13

Total
FY 2013

DEBT
Additions To:
Line of Credit
Capital Equipment Lease
Long Term Borrowings
Total Additions

0
0
0
0

0
0
0
0

0
0
0
0

Payments To:
Line of Credit
Capital Equipment Lease
Long Term Borrowings
Total Payments

0
0
0
0

0
0
0
0

0
0
0
0

Issuance of:
Preferred Stock
Common Stock
Total Equity Investment

0
0
0

0
0
0

0
0
0

Buyback of:
Preferred Stock
Common Stock
Total Stock Buyback

0
0
0

0
0
0

0
0
0

EQUITY

Page 85

Total Office Rent (12 month lease)

TAXES
Cumulative Loss
Taxable Income
Tax Expense (40%)

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

FINANCING ACTIVITIES
Lumigrade
13-Jul-15
2:27 PM

Month 13
Jul-13

Month 14
Aug-13

Month 15
Sep-13

Month 16
Oct-13

Month 17
Nov-13

Month 18
Dec-13

Month 19
Jan-14

Month 20
Feb-14

Month 21
Mar-14

Month 22
Apr-14

DEBT
Additions To:
Line of Credit
Capital Equipment Lease
Long Term Borrowings
Total Additions

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

Payments To:
Line of Credit
Capital Equipment Lease
Long Term Borrowings
Total Payments

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

0
0
0
0

Issuance of:
Preferred Stock
Common Stock
Total Equity Investment

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

Buyback of:
Preferred Stock
Common Stock
Total Stock Buyback

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

EQUITY

Page 86

Total Office Rent (12 month lease)

TAXES
Cumulative Loss
Taxable Income
Tax Expense (40%)

0
0
0

0
0
0

0
0
0

FINANCING ACTIVITIES
Lumigrade
13-Jul-15
2:27 PM

Month 23
May-14

Month 24
Jun-14

Total
FY 2014

DEBT
Additions To:
Line of Credit
Capital Equipment Lease
Long Term Borrowings
Total Additions

0
0
0
0

0
0
0
0

0
0
0
0

Payments To:
Line of Credit
Capital Equipment Lease
Long Term Borrowings
Total Payments

0
0
0
0

0
0
0
0

0
0
0
0

Issuance of:
Preferred Stock
Common Stock
Total Equity Investment

0
0
0

0
0
0

0
0
0

Buyback of:
Preferred Stock
Common Stock
Total Stock Buyback

0
0
0

0
0
0

0
0
0

EQUITY

Page 87

Total Office Rent (12 month lease)

TAXES
Cumulative Loss
Taxable Income
Tax Expense (40%)

0
0
0

0
0
0

0
0
0

FINANCING ACTIVITIES
Lumigrade
13-Jul-15
2:27 PM

Total
FY 2015

Total
FY 2016

Total
FY 2017

DEBT
Additions To:
Line of Credit
Capital Equipment Lease
Long Term Borrowings
Total Additions

0
0
0
0

0
0
0
0

0
0
0
0

Payments To:
Line of Credit
Capital Equipment Lease
Long Term Borrowings
Total Payments

0
0
0
0

0
0
0
0

0
0
0
0

Issuance of:
Preferred Stock
Common Stock
Total Equity Investment

0
0
0

0
0
0

0
0
0

Buyback of:
Preferred Stock
Common Stock
Total Stock Buyback

0
0
0

0
0
0

0
0
0

EQUITY

Page 88

Lumigrade
Income Statement ($)
FY 2013

FY 2014

FY 2015

FY 2016

FY 2017

Revenue
Media Content
Marketing Strategies
Product Three
Services
Total Revenue

$0
$0
$0
$0
$0

$0
$0
$0
$0
$0

$0
$0
$0
$0
$0

$0
$0
$0
$0
$0

$0
$0
$0
$0
$0

Cost of Goods Sold

$0

$0

$0

$0

$0

Gross Margin
% of Revenue

$0
0%

$0
0%

$0
0%

$0
0%

$0
0%

Operating Expenses
Engineering
% of Revenue
Marketing/Sales
% of Revenue
Administration
% of Revenue
Total Operating Expenses
% of Revenue

$0
0%
$0
0%
$0
0%
$0
0%

$0
0%
$0
0%
$0
0%
$0
0%

$0
0%
$0
0%
$0
0%
$0
0%

$0
0%
$0
0%
$0
0%
$0
0%

$0
0%
$0
0%
$0
0%
$0
0%

Income Before Int & Taxes


% of Revenue

$0
0%

$0
0%

$0
0%

$0
0%

$0
0%

Interest Expense
Interest Revenue

$0
$0

$0
$0

$0
$0

$0
$0

$0
$0

Income Before Taxes


Tax Exp

$0
$0

$0
$0

$0
$0

$0
$0

$0
$0

Net Income
% of Revenue

$0
0%

$0
0%

$0
0%

$0
0%

$0
0%

Page 4

Lumigrade
Balance Sheet ($)
FY 2013

FY 2014

FY 2015

FY 2016

FY 2017

ASSETS
Current Assets
Cash
Net Accounts Rec
Inventory (0 days)
Total Current Assets

$0
$0
$0
$0

$0
$0
$0
$0

$0
$0
$0
$0

$0
$0
$0
$0

$0
$0
$0
$0

Gross Fixed Assets


Less Accum Depreciation
Net Fixed Assets

$0
$0
$0

$0
$0
$0

$0
$0
$0

$0
$0
$0

$0
$0
$0

TOTAL ASSETS

$0

$0

$0

$0

$0

LIABILITIES
Short Term Liabilities
Accounts Payable (30 days)
Salaries Payable (15 days)
Taxes Payable (90 days)
Line of Credit (0% of net A/R)
Current Portion of Capital Equipment Lease
Current Portion of Long Term Debt
Total Short Term Liabilities

$0
$0
$0
$0
$0
$0
$0

$0
$0
$0
$0
$0
$0
$0

$0
$0
$0
$0
$0
$0
$0

$0
$0
$0
$0
$0
$0
$0

$0
$0
$0
$0
$0
$0
$0

Long Term Liabilities


Capital Equipment Lease (3 years)
Long Term Debt (5 years)
Total Long Term Liabilities

$0
$0
$0

$0
$0
$0

$0
$0
$0

$0
$0
$0

$0
$0
$0

TOTAL LIABILITIES

$0

$0

$0

$0

$0

Equity
Preferred Stock
Common Stock
Retained Earnings
Total Equity

$0
$0
$0
$0

$0
$0
$0
$0

$0
$0
$0
$0

$0
$0
$0
$0

$0
$0
$0
$0

LIABILITIES & EQUITY

$0

$0

$0

$0

$0

Page 5

Lumigrade
Statement of Sources & Uses ($)
FY 2013
BEGINNING CASH

FY 2014

FY 2015

FY 2016

FY 2017

$0

$0

$0

$0

$0

$0
$0
$0
$0

$0
$0
$0
$0

$0
$0
$0
$0

$0
$0
$0
$0

$0
$0
$0
$0

$0
$0
$0
$0
$0
$0
$0

$0
$0
$0
$0
$0
$0
$0

$0
$0
$0
$0
$0
$0
$0

$0
$0
$0
$0
$0
$0
$0

$0
$0
$0
$0
$0
$0
$0

Uses of Cash
Less Changes In:
Net Accounts Rec
Inventory (0 days)
Gross Fixed Assets
Reductions To Credit Line
Reductions To Capital Equipment Lease
Reductions To Long Term Debt
Total Uses

$0
$0
$0
$0
$0
$0
$0

$0
$0
$0
$0
$0
$0
$0

$0
$0
$0
$0
$0
$0
$0

$0
$0
$0
$0
$0
$0
$0

$0
$0
$0
$0
$0
$0
$0

CHANGES IN CASH

$0

$0

$0

$0

$0

ENDING CASH

$0

$0

$0

$0

$0

Sources of Cash
Net Income
Add Depr/Amort
Issuance of Preferred Stock
Issuance of Common Stock
Plus Changes In:
Accounts Payable (30 days)
Salaries Payable (15 days)
Taxes Payable (90 days)
Additions to Line of Credit (0% of net A/R)
Additions to Capital Equipment Lease (3 year
Additions to Long Term Debt (5 years)
Total Sources of Cash

Page 6

$MM

Forecasted Revenue, Gross Margin, & Income

FY 2013

FY 2014

FY 2015
Revenue

Gross Margin

FY 2016

FY 2017

Net Income

Page 7

Cash Flow Breakeven

$ (000s)

100

Receipts

Disbursements

Page 8

276379200.xls

Revenue Growth
FY 2013 FY 2014 FY 2015 FY 2016 FY 2017
Revenue
Gross Margin
Net Income

Cash Flow Breakeven


Jul-12 Aug-12 Sep-12 Oct-12 Nov-12 Dec-12
Receipts
Disbursements

Page 9

Jan-13 Feb-13 Mar-13

276379200.xls

Apr-13 May-13

Jun-13

Jul-13 Aug-13 Sep-13 Oct-13 Nov-13 Dec-13

Page 10

Jan-14 Feb-14

276379200.xls

Mar-14 Apr-14 May-14

Jun-14

Page 11

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