Or even copy this plan as it exists here

9.12 Business Ratios

Business ratios for the years of this plan are shown below. Industry profile ratios based on the Standard Industrial Classification (SIC) code 5942.9904, College book stores, are shown for comparison.

Table: Ratios

Ratio Analysis
	Year 1	Year 2	Year 3	Industry Profile
Sales Growth	n.a.	30.00%	30.00%	4.01%
Percent of Total Assets
Other Current Assets	0.70%	0.44%	0.24%	26.25%
Total Current Assets	79.02%	86.74%	92.93%	81.30%
Long-term Assets	20.98%	13.26%	7.07%	18.70%
Total Assets	100.00%	100.00%	100.00%	100.00%
Current Liabilities	34.74%	12.96%	8.11%	39.21%
Long-term Liabilities	0.00%	0.00%	0.00%	14.66%
Total Liabilities	34.74%	12.96%	8.11%	53.87%
Net Worth	65.26%	87.04%	91.89%	46.13%
Percent of Sales
Sales	100.00%	100.00%	100.00%	100.00%
Gross Margin	43.98%	52.60%	59.89%	32.36%
Selling, General & Administrative Expenses	39.49%	33.69%	33.21%	20.70%
Advertising Expenses	13.37%	8.19%	7.00%	1.71%
Profit Before Interest and Taxes	10.66%	25.84%	37.06%	1.42%
Main Ratios
Current	2.27	6.69	11.46	1.85
Quick	2.27	6.69	11.46	0.71
Total Debt to Total Assets	34.74%	12.96%	8.11%	3.32%
Pre-tax Return on Net Worth	48.22%	72.08%	67.83%	58.10%
Pre-tax Return on Assets	31.47%	62.74%	62.33%	7.93%
Additional Ratios	Year 1	Year 2	Year 3
Net Profit Margin	7.77%	18.86%	27.05%	n.a
Return on Equity	35.20%	52.62%	49.52%	n.a
Activity Ratios
Accounts Payable Turnover	6.23	12.17	12.17	n.a
Payment Days	27	40	28	n.a
Total Asset Turnover	2.96	2.43	1.68	n.a
Debt Ratios
Debt to Net Worth	0.53	0.15	0.09	n.a
Current Liab. to Liab.	1.00	1.00	1.00	n.a
Liquidity Ratios
Net Working Capital	$316,533	$834,604	$1,800,460	n.a
Interest Coverage	820.51	11,265.87	0.00	n.a
Additional Ratios
Assets to Sales	0.34	0.41	0.59	n.a
Current Debt/Total Assets	35%	13%	8%	n.a
Acid Test	2.27	6.69	11.46	n.a
Sales/Net Worth	4.53	2.79	1.83	n.a
Dividend Payout	0.00	0.00	0.00	n.a

Table: Sales Forecast

Sales Forecast
		Month 1	Month 2	Month 3	Month 4	Month 5	Month 6	Month 7	Month 8	Month 9	Month 10	Month 11	Month 12
Sales
Textbook Exchange	0%	$1,000	$25,000	$35,000	$50,000	$35,000	$50,000	$60,000	$75,000	$80,000	$90,000	$115,000	$125,000
Classifieds	0%	$1,000	$20,000	$25,000	$40,000	$30,000	$45,000	$50,000	$60,000	$75,000	$70,000	$80,000	$100,000
Auctions	0%	$1,000	$10,000	$20,000	$25,000	$20,000	$25,000	$30,000	$30,000	$25,000	$30,000	$35,000	$40,000
Retail	0%	$1,000	$2,500	$5,000	$10,000	$10,000	$12,500	$15,000	$20,000	$20,000	$25,000	$35,000	$50,000
Advertisement	0%	$1,000	$2,500	$5,000	$10,000	$15,000	$20,000	$25,000	$25,000	$30,000	$40,000	$50,000	$55,000
Total Sales		$5,000	$60,000	$90,000	$135,000	$110,000	$152,500	$180,000	$210,000	$230,000	$255,000	$315,000	$370,000
Direct Cost of Sales		Month 1	Month 2	Month 3	Month 4	Month 5	Month 6	Month 7	Month 8	Month 9	Month 10	Month 11	Month 12
Textbook Exchange		$1,000	$5,000	$10,000	$15,000	$20,000	$30,000	$40,000	$45,000	$40,000	$50,000	$60,000	$75,000
Classifieds		$1,000	$2,000	$5,000	$10,000	$15,000	$20,000	$25,000	$27,000	$30,000	$33,000	$40,000	$50,000
Auction		$1,000	$2,500	$5,000	$7,500	$10,000	$15,000	$17,500	$20,000	$20,000	$22,000	$25,000	$25,000
Retail		$1,000	$1,500	$5,000	$10,000	$12,000	$15,000	$20,000	$22,000	$25,000	$25,000	$27,000	$30,000
Advertisement		$1,000	$2,500	$5,000	$5,000	$10,000	$10,000	$15,000	$20,000	$20,000	$25,000	$27,000	$30,000
Subtotal Direct Cost of Sales		$5,000	$13,500	$30,000	$47,500	$67,000	$90,000	$117,500	$134,000	$135,000	$155,000	$179,000	$210,000