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Written by Elma Steven | Updated on April, 2024

cat cafe business plan

How to Write a Cat Cafe Business Plan?

Cat Cafe Business Plan is an outline of your overall cat cafe business. The plan should include a 5 year financial projection, marketing plan, industry analysis, organizational overview, operational overview and an executive summary. Remember to write your executive summary at the end as it is considered as a snapshot of the overall business plan. You need to be careful while writing the plan as you need to consider various factors that can impact the business’s success. Read the sample business plan in order to have a clear understanding of the process. 

You can spend 3 to 4 weeks trying to write your own Business Plan by browsing through free online resources or hire a professional writer for $2,000. There is a better way to do this- Download our Cat Cafe Business Plan to write a plan in just 2 days.

This depends on your expected revenue and cost. Also, we need to consider the startup cost. Find out the answer- Is Cat Cafe Business Profitable?

Executive Summary

Whisker Wonderland is a haven for cat lovers and coffee aficionados alike. Our café was founded by Sam Taylor where an avid cat lover and businessman and has a cheerful cat sanctuary in addition to the usual café fare. Our services include a relaxing cat lounge where visitors may pet and play with some of our gorgeous adoptable feline companions and enjoy a delicious selection of gourmet coffees, teas and baked goods. With over five years of experience in the hotel and animal care industries where Sam provides a unique blend of knowledge to Whisker Wonderland. Our focus to fostering a relaxing environment, encouraging cat adoption and delivering a first-rate café experience is what sets us apart from the competition

Mission: To create a community of cat lovers by providing a relaxing space for people to socialize while drinking excellent coffee and meeting adoptable kitties.

Vision: We want our cat café to serve as a national example of excellence in cat care and service, spawning imitators and encouraging cat adoption throughout the country.

Industry Overview:

The United States is a promising market in which to open a cat café because of the increasing popularity of this kind of business. The market size estimated at $25 million in 2023 is predicted to double by 2028 fueled by the rising fondness for cats as pets the expanding urban population, the acknowledgment of the therapeutic advantages of socializing with cats and the pervasiveness of social media in promoting cat cafés.

Check out this guide on how to write an executive summary? If you don’t have the time to write on then you can use this custom Executive Summary Writer to save Hrs. of your precious time.

Financial Highlights

Earnings & Profitability

cat cafe business plan financial highlights

Break-Even Analysis

Screenshot 2023 12 28 at 1.08.02 PM


Current ratio612233242
Quick ratio611223140
Interest coverage ratio8.211.114.2
Debt to asset ratio0.
Gross profit margin51%51%53%53%53%
EBITDA margin12%14%21%22%22%
Return on asset5%6%13%14%14%
Return on equity5%6%16%17%17%

Business Description

Business Name: Whisker Wonderland

Founders: Sam Taylor

Management Team:

image 39

Legal Structure: LLC

Location: Miami

Goals & Objectives:

✔️Customer Experience Enhancement: Make use of frequent feedback tools to enhance the café experience and aim for a specified customer satisfaction level during the first year.

✔️Cat Adoption and Welfare: In order to improve the lives of cats it is important to set quarterly or annual adoption goals and collaborate with local animal shelters and rescue groups.

✔️Community Engagement: Host a certain number of seminars or community events each year on topics such as cat care and adoption and use a loyalty program to cultivate a following of repeat consumers.

✔️Brand Awareness and Marketing: Build a powerful online presence with focused marketing efforts, increasing social media followers and engagement by a certain percentage within a certain period.

✔️Financial Stability and Growth: Achieve a set income target in the first year and test out other ways to make money including selling items or holding events.


✔️Cat Lounge Access: Give your clients a place to go where they may pet and play with cats. This may include places to play and rest as well as comfortable sitting and quiet surroundings.

✔️Cat Adoption Facilitation: Work with nearby animal shelters to make it easy for customers to adopt cats without leaving the café. Help and direct those who are considering adopting a cat.

✔️Events and Workshops: Host cat-themed events, workshops, educational sessions on cat care, adoption and wellbeing.

✔️Private Bookings: Offer the option to book the café for private events like birthday parties, meetings or cat-themed gatherings.


✔️Specialty Coffees and Teas: A choice of high-quality coffees and teas from standard espresso to innovative herbal mixes.

✔️Baked Goods and Light Snacks: A variety of baked goods including cakes, cookies and other light snacks suitable for a wide range of diets.

✔️Cat-Themed Merchandise: Merchandise such as coffee mugs, t-shirts, tote bags, cat accessories and all with cat designs.

✔️Gift Cards: Offer gift cards for customers to purchase as gifts for friends and family encouraging them to experience the café.

Business Model Canvas

Check out 100 samples of business model canvas.

Screenshot 2023 11 28 064231


Check out the 100 SWOT samples which will give you a better idea on SWOT writing process.

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Marketing Plan

The marketing plan concisely focuses on customer engagement & competitive strategies, incorporating a marketing budget, promotional channels, brand management and a go-to-market approach. It requires understanding the target audience and competition, setting defined marketing goals and developing a strategy that blends these elements. This approach ensures efficient budget use, leverages appropriate channels for promotion, maintains brand integrity and executes a solid market entry strategy.

Promotional Channels

Social Media Marketing – $12,000 (30%)

✔️Platform Focus: Focus on platforms where visual content and user interaction are most successful such as Instagram, Facebook and TikTok. Post cute cat pictures and videos, exclusive behind-the-scenes footage and information about upcoming events and new cats.

✔️Paid Ads: Market your cat-related products and services to people who are interested in cats, pets and unusual activities by using targeted advertising. Promote your café and its services by placing advertising on Facebook and Instagram.

✔️Content Strategy: Keep up a consistent publishing schedule that includes articles on cats, cat care and customer experiences. Get your followers involved with trivia about cats, caption competitions and free stuff.

Website and SEO – $8,000 (20%)

✔️Website Enhancement: Ensure your website is user-friendly, visually appealing and informative about your cat cafe’s offerings, events and reservation options. Feature high-quality photos of your cats and the cafe’s ambiance.

✔️Blog Content: Publish frequent blog posts regarding the care of your cats, the advantages of cat ownership and anecdotes about the feline residents of your home. Because of this your café will be seen as a credible resource for cat-related information which will increase organic traffic.

✔️SEO: Improve your website’s search engine rankings by include content on cat cafés, pet-friendly venues and other one-of-a-kind social events and activities available in your area.

Email Marketing – $4,000 (10%)

✔️Newsletter: Make a newsletter once a month to inform customers of forthcoming events, sales and new kitten arrivals. Offer exclusive deals just to email subscribers to entice them to visit your café.

✔️Segmentation: You may use list segmentation to send more relevant and engaging emails to certain subsets of your subscriber base such as frequent visitors, new customers or cat lovers. Engagement and sales may both benefit from personalized content.

Local Partnerships – $6,000 (15%)

✔️Collaborate with Local Businesses: Establish partnerships with nearby pet stores, veterinary clinics and animal rescue organizations. Cross-promote each other’s businesses and host joint events to expand your customer base.

✔️Community Outreach: Attend local fairs, festivals and community events to promote your cat cafe. Set up booths with information about your cafe and consider offering cat-related activities or demonstrations.

Influencer and Artist Collaborations – $6,000 (12%)

✔️Partner with local influencers and pet bloggers for special café visits leveraging their follower base for increased visibility.

✔️Offer influencers the chance to feature in café events or co-host cat-related workshops.

Direct Mail and Local Advertising – $4,000 (8%)

✔️Distribute fliers and other advertising materials across town.

✔️Put money into neighborhood newsletters, periodicals and event sponsorships to get your name out there.

Referral Program – $3,000 (6%)

✔️Create a referral program where customers get discounts or perks for bringing new visitors.

✔️Implement a loyalty card system for regular customer offering benefits like discounts or free drinks after a certain number of visits.

Brand Management

Social Media Marketing

✔️Brand Voice and Visual Identity: Create a brand language that is kind and approachable, highlighting the café’s laid-back vibe and kitty-centric focus. Keep the visual presentation of your postings on the café’s atmosphere, kitties and food consistent.

✔️User-Generated Content: Authenticity and community may be built by reposting customer-submitted content about their interactions with the café’s kitties.

✔️Live Sessions: Share daily cat-related material such as live footage from the cat café, Q&A sessions with cat care professionals and more to keep followers interested.

Search Engine Marketing (SEM) and Local SEO

✔️Ad Copy: Highlight unique aspects like cat adoption, a cozy atmosphere and specialty menu items.

✔️Website Optimization: Ensure the website is engaging, informative and optimized for search engines with keywords like “cat café”, “pet adoption” and “local café”.

✔️Google My Business: Regularly update the listing with high-quality images of the café and cats, updated services and contact information.

Email Marketing

✔️Newsletter: Share monthly updates about new cats, café events, special offers and cat care tips.

✔️Segmentation: Tailor emails for different customer groups like regular café goers, cat enthusiasts and potential adopters.

Local Partnerships and Sponsorships:

✔️Collaboration with Animal Shelters: Participate in awareness campaigns and adoption activities hosted by shelters.

✔️Community Events: Promote your business by showing up at neighborhood gatherings such fairs and festivals.

Content Marketing

✔️Educational Content: Create blog posts and videos about cat care, adoption stories and the benefits of cat companionship.

✔️Behind-the-Scenes: Share insights into the café operations, cat care routines and customer experiences.

Go To Market Strategy

Online Presence and Community Engagement

✔️Professional Website: Create an interesting website that describes the café’s setting, individual cats and offerings. Include a blog area and an easy-to-use reservation system.

✔️Content Marketing: Boost your search engine results by publishing frequent blog entries about cat care, adoption tales and café events.

✔️Local Directory Listings: To increase exposure for your café online, make sure it appears in relevant internet directories and pet-focused websites.

✔️Partnerships: Join forces with neighborhood cat cafes, pet shops and rescue groups for collaborative advertising and events.

Café Launch Event and Promotional Offers:

✔️Grand Opening Event: Host an enticing launch event to showcase the café, with cat contact sessions and special incentives.

✔️Introductory Discounts: Offer initial discounts or special combo deals to attract early customers and generate buzz.

Digital Marketing and Customer Relations

✔️Social Media Campaigns: Utilize platforms like Instagram, Facebook and TikTok to showcase the unique experience, customer testimonials and adorable cat moments.

✔️Email Marketing: Keep your customers interested by informing them about upcoming events, special offers and new kittens via newsletter.

✔️Loyalty Program: Implement a rewards system for frequent visitors offering benefits like free beverages or discounted meals.

Brand Awareness and Public Relations

✔️Local Media Outreach: Participate in community channels, lifestyle blogs and local media to be featured, interviewed, or promote an event.

✔️Community Involvement: Increase exposure for your company and show your dedication to the local community by taking part in community events, fairs and pet adoption campaigns.

✔️Influencer Partnerships: Collaborate with local pet influencers or cat bloggers for special café visits and content sharing.

Performance Tracking

✔️Analytics and Feedback: Consistently assess the success of marketing initiatives with tools like Google Analytics and consumer feedback questionnaires.

✔️Adaptation: Marketers should be adaptable changing their approaches depending on data on what works what customers want and what the market as a whole is doing.

Organizational Overview

Organizational overview provides a snapshot of how a company is structured and operates. It outlines the ownership structure, roles, responsibilities of key management personnel and the reporting hierarchy within the organization. This section offers stakeholders, investors and other readers a clear understanding of the company’s leadership and its chain of command. Additionally, it may give insight into the company’s culture, values and operational philosophy.


image 48

Sam Taylor, a lifelong cat lover and experienced businessman in Miami’s exciting city, is the one who came up with the unique idea of Whisker Wonderland. Together, his love of animals and his business sense have helped him build a unique business in a busy part of town.

Sam has always had a strong love for cats, which is what led him to start a group for cat lovers that works to improve the lives of cats. His many years of experience in shopping and hotels have given him the business sense to make the place feel friendly and focused on the customers. He opened Whisker Wonderland because he knows what people want from a cafe and loves cats.

Whisker Wonderland’s goal isn’t just to open another cafe; it’s also to make a place where people and cats can live together. The cafe’s owner wanted to make a unique spot where cat lovers could hang out and rest while cats purred nearby. As a way to help cats find new homes, we work with area organizations and offer adoption services.

Positions and Responsibilities

Chief Executive Officer (CEO) – Sam Taylor:

As the CEO, Sam Taylor oversees the entire café operations, sets strategic goals and represents the café in community and business events. He makes crucial decisions, manages resources and ensures effective communication across the business.

Café Manager:

Responsible for overseeing employees, attending to customers’ needs and keeping the café in a pleasant state of decorum. Schedulers and stock keepers are accountable for the satisfaction of both customers and feline companions.

Cat Care Manager:

Cares for the cats and makes sure they are healthy, fed and socialized with clients. Helps cats be adopted by coordinating with local shelters and providing a healthy, stimulating environment for them..

Baristas and Service Staff:

Prepare and serve coffee, tea and food items. They provide excellent customer service, maintain cleanliness and help ensure customers have a pleasant experience in the café.

Customer Relations and Adoption Coordinator:

Manages customer inquiries, reservations and cat adoption processes. They build relationships with customers and facilitate the adoption of cats providing information and guidance on cat care


image 48 1

Operational Overview


Cat Interaction and Adoption:

✔️A cozy and safe environment for customers to interact with friendly adoptable cats.

✔️Collaboration with neighborhood animal shelters to provide forever homes for homeless cats.

Café and Refreshments:

✔️A variety of high-quality coffees, teas and specialty drinks.

✔️Pastries, light lunches and snacks some of which are shaped like cats.

Cat Themed Events and Workshops:

✔️Classes and seminars on cat-related topics are often scheduled.

✔️Special occasions like cat adoption days and educational talks on cat welfare.

Merchandise Sales:

✔️A range of cat-related merchandise like t-shirts, mugs and cat accessories.

✔️A portion of the profits are donated to cat welfare programs and animal shelters.

Membership and Loyalty Program:

✔️Discounts, early access to ticket sales and invitations to members-only events are just some of the benefits of joining the club.

✔️A loyalty card system rewarding frequent visitors with free drinks or merchandise discounts.


Cat-Themed Apparel:

✔️T-shirts, hoodies and hats featuring cat-related designs and slogans.

✔️Apparel collaborations with local artists to offer unique limited-edition items.

Cat Accessories and Toys:

✔️A variety of cat toys including interactive toys, scratching posts and catnip products.

✔️High-quality cat accessories like collars, leashes and grooming tools.

Customized Cat Merchandise:

✔️Personalized items such as custom cat portraits, mugs and keychains.

✔️Offering customization options for customers looking for unique gifts or memorabilia.

Café-Branded Merchandise:

✔️Whisker Wonderland-branded items like mugs, water bottles and tote bags.

✔️Souvenirs that reflect the café’s unique atmosphere and ethos.

Cat Care Books and Resources:

✔️A selection of books on cat care, behavior and health.

✔️Educational materials and guides for new or prospective cat owners.

Industry Analysis

The part called “industry analysis” goes into great depth about the market. It talks about the industry’s current problems and possible possibilities. It divides the target market into groups of specific consumers, checks the market’s general size to see how much it can grow, and looks at the industry’s major forces. This in-depth analysis is necessary for coming up with smart business plans, making sure that goals are in line with market trends, and setting up the company to succeed in the competition.

The industry is worth $25 million in the US and $50 million around the world in 2023. It is a big part of the service business that is growing quickly. Experts say that the sector will grow at a compound annual growth rate (CAGR) of 20% in the US and 15% around the world over the next five years. There are many reasons for this growth, such as more people living in cities, more people wanting cats as pets, more people learning that spending time with cats can be soothing, and the widespread use of social media to promote cat cafés.

The number of cat cafes is expected to keep going up over the next few years as the industry expands into new markets and cat cafes become more popular with customers.

Cat shops are visited by people of all ages, genders, and places. Most people who go to cat cafés are women between the ages of 25 and 45. A cat café is most likely to be found in a big city, like New York, Los Angeles, or Chicago.

cat cafe industry analysis

Source: Mordor Intelligence

Key Trends

There are a number of key trends shaping the cat cafe industry including:

✔️Integrating cat adoption programs: Adoption programs for cats are becoming more common at cafés catering to cat lovers. This paves the way for patrons to help cats in need by adopting them.

✔️Expanding food and beverage offerings: Coffee and tea aren’t the only things served in cat cafés anymore. This satisfies the needs of the market and contributes to a rise in sales.

✔️Introducing themed experiences: Coffee and tea aren’t the only things served in cat cafés anymore. This satisfies the needs of the market and contributes to a rise in sales.

✔️Exploring unconventional locations: Cat cafes are exploring unconventional locations

such as shipping containers and repurposed spaces. This is to create unique and memorable experiences.

✔️Integrating cat therapy services: Some cat cafes are now integrating cat therapy services into their businesses. This is in response to the growing demand for therapeutic experiences involving cats.

cat cafe industry analysis

Source: Statista

Industry Problems 

✔️Allergies and Health Concerns: Visitors may have allergies to cats and maintaining a balance between café hygiene and the presence of cats is essential.

✔️Comfort and Safety of Cats: It is crucial to manage the behavior of both the cats and the clients to avoid any unnecessary stress or injury from occurring when the cats interact with visitors.

✔️Space and Environment: Limited space can affect the comfort of both customers and cats making it important to create a relaxing environment that caters to the needs of both.

✔️Booking and Reservation Issues: During busy periods it might be difficult for customers to get reservations. Therefore it’s important to set reasonable expectations about wait times and café capacity.

✔️Quality of Food and Beverages: The café needs to balance its focus on cats with maintaining high standards of food and beverage quality along with ensuring food safety and hygiene.

Industry Opportunities

✔️Allergies and Health Concerns: This gives a chance to advertise the presence of cat-free areas and high-tech air filtration systems in an effort to draw in clients who are allergic to cats.

✔️Comfort and Safety of Cats: Introducing cat training and socialization programs may enhance relations between cats and visitors. Providing resources for customers to learn how to engage with cats safely and politely is a great way to boost satisfaction.

✔️Space and Environment: If the café is reorganized to make better use of space then it will be more pleasant for customers and cats alike. The café’s overall attractiveness may be increased by designing a number of distinct themed spaces or secluded corners.

✔️Booking and Reservation Issues: Managing consumer flow and maximizing capacity utilization may be accomplished via the development of an effective online booking system and off-peak pricing or special packages.

✔️Quality of Food and Beverages: Focusing on high-quality and locally sourced café offerings can elevate the overall experience. Regularly updating the menu keeps it exciting and appealing to customers.

Target Market Segmentation

Geographic Segmentation:

✔️Miami-Dade County Residents: Focus on attracting local residents who are looking for unique café experiences or are cat enthusiasts.

✔️Specific Miami Neighborhoods: Coconut Grove, Coral Gables and the Miami Design District are just a few examples of the kind of communities you should focus on reaching out to.

Demographic Segmentation:

✔️Age Groups: Serve a variety of customers from modern café culture lovers among the young to seniors looking for a quiet place to unwind.

✔️Income Levels: Offer a variety of services and products from reasonably priced café offerings to more premium cat-related merchandise and experiences.

✔️Family Status: Make accommodations for families by designing locations and events that are kid- and animal-friendly.

✔️Cultural Diversity: Embrace Miami’s diverse population by offering a multicultural environment and possibly hosting events or featuring products that celebrate different cultural traditions.

Psychographic Segmentation:

✔️Cat Lovers and Pet Owners: Focus on people who might like the idea of a cat café such as those who have cats or other pets.

✔️Aspiring Adopters: Cater to individuals considering cat adoption providing them with a space to interact with cats and learn more about pet ownership.

✔️Café Culture Seekers: Get the attention of those who like the café scene and are on the lookout for something out of the ordinary or a tranquil place to mingle study or get some work done.

Behavioral Segmentation:

✔️Event Attendees: Focus on individuals interested in attending cat-themed events, workshops or community gatherings.

✔️Gift Buyers: Sell one-of-a-kind items to those wishing to buy presents for special occasions such cat-themed items or café gift cards.

✔️Experience Seekers: Target individuals seeking new and memorable experiences like spending time in a café with a novel concept.

Lifestyle Segmentation:

✔️Environmental and Animal Welfare Advocates: Appeal to customers who are conscious about animal welfare and support businesses with a cause.

✔️Social and Community-Oriented Individuals: Bring in the kind of folks that are interested in joining a community and looking for places to do so.

Market Size

cat cafe marketing plan

✔️Total Addressable Market (TAM) for Cat Café: Whisker Wonderland’s Total Addressable Market encompasses the full size of the possible market for cat café services in the United States. This large demographic includes those who are keen in cat cafes, pet adoption and lively public spaces. Influencing factors the appeal of pet-friendly facilities and a growing demand in unusual café experiences characterize this wide sector. The TAM illustrates the vast extent of the cat café market by providing an overview of its potential and development prospects.

✔️Serviceable Addressable Market (SAM) for Cat Café: A more specific subset of the TAM, the Serviceable Addressable Market (SAM) is comprised of potential customers for Whisker Wonderland. This covers particular demographics within Miami such as cat fanatics, families, young individuals and visitors especially those interested in pet adoption and unusual café experiences. Whisker Wonderland’s SAM is formed by the one-of-a-kind activities available such as the café’s high standards combined with the chance to adopt a cat. Cat cafés catering to this market niche are distinct from those catering to other demographics or providing more typical café fare.

✔️Serviceable Obtainable Market (SOM) for Cat Café: Based on its present capabilities and market position, Whisker Wonderland has a Serviceable Obtainable Market (SAM) for a certain portion of the SAM. Reputation quality of cat interaction and café experience breadth of offerings and efficacy of marketing all play a role in attracting this particular demographic to cat cafés. Whisker Wonderland may use the SOM as a useful benchmark for measuring progress toward operational and strategic goals related to expanding the company’s client base and increasing revenue. Targeting this demographic is essential for securing long-term success and expanding market share in the cat café business.

Industry Forces

Market Demand and Trends in Pet-Friendly Spaces:

Increasing interest that welcome pets has boosted the growth of the industry. More people are visiting animal cafes and other unusual cafés because they want to connect with animals. Becoming more common due to the public’s increased concern for the treatment of animals and their desire to adopt. May leverage on these trends by delivering a unique combination of café culture and cat contact experiences appealing to a broad spectrum of clients from cat enthusiasts to those seeking novel social spaces.


Competition for Whisker Wonderland includes other pet cafés, regular cafés and recreational areas. To stand out in this saturated market you must provide unforgettable experiences, provide outstanding service and ensure that your business is a pleasant place for clients and kitties alike. Your café may stand out from the competition by hosting special events, serving high-quality food and drinks and being actively involved in the local community.

Cultural and Social Trends:

The café gain popularity as a place to make new friends by adapting its atmosphere to current cultural norms. The café’s popularity among morally concerned customers might increased by adopting current sustainability and animal care trends.

Regulatory Environment:

Compliance with local health and safety regulations, animal welfare laws and business operation standards is critical. Navigating these regulatory aspects is essential for the smooth functioning of the café and maintaining a positive reputation.

Economic Factors:

Consumers expenditure on fun activities varies with the economy. The number of times people visit café and spend there might fluctuate with their money. Maintaining a flow of customers requires flexibility in the face of changing economic circumstances.


Investment & Capital Expenditure

cat cafe CapEX

Revenue Summary

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Cost of Goods Sold Summary

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OpEX Summary

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Income Statement

Item 19,21759,117175,410415,277781,357
Item 234,701222,558660,3681,563,3942,941,580
Item 34,06719,56146,43278,519114,905
Total annual revenue47,985301,236882,2112,057,1893,837,842
% increase528%193%133%87%
Item 13602,2596,61715,42928,784
Item 24803,0128,82220,57238,378
Item 352,00065,00078,00091,000104,000
Item 47203,6158,82216,45823,027
Item 5140,000336,000560,000840,0001,120,000
Item 660,000144,000240,000360,000480,000
Item 732,00061,33385,533112,153141,435
Total Cost of Revenue285,560615,220987,7941,455,6121,935,625
as % of revenue595%204%112%71%50%
Gross Profit-237,575-313,984-105,583601,5781,902,218
Item 128,00096,800154,880175,692193,261
Item 275,000105,000120,000120,000120,000
Item 336,00096,000108,000120,000120,000
Item 48,00012,00012,00012,00012,000
Item 53,83918,07444,11161,716115,135
Item 63,35912,04926,46641,14476,757
Item 75,60010,00012,90415,03417,376
Item 86,66714,00022,06730,94040,701
Total selling & admin expenses166,464363,924500,428576,525695,230
as % of revenue347%121%57%28%18%
Net profit-404,039-677,907-606,01125,0521,206,987
Accumulated net profit-404,039-1,081,947-1,687,957-1,662,905-455,918

Cash Flow Statement

Net profit before tax-$404,039-$677,907-$606,011$25,052$1,206,987
Item 1$4,333$5,417$6,500$7,583$8,667
Item 2$11,667$28,000$46,667$70,000$93,333
Item 3$6,250$8,750$10,000$10,000$10,000
Item 4$3,000$8,000$9,000$10,000$10,000
Item 5$667$1,000$1,000$1,000$1,000
Total payables$25,917$51,167$73,167$98,583$123,000
change in payables$25,917$25,250$22,000$25,417$24,417
Item 1$320$1,506$3,676$5,143$9,595
Item 2$360$1,807$4,411$8,229$11,514
Total receivables$680$3,314$8,087$13,372$21,108
change in receivables-$680-$2,634-$4,773-$5,285-$7,736
Net cash flow from operating activities-$334,536-$569,958-$468,280$203,311$1,423,180
Item 1$16,000$13,200$14,520$15,972$17,569
Item 2$20,000$22,000$24,200$26,620$29,282
Item 3$28,000$22,000$14,520$10,648$11,713
Item 4$96,000$88,000$72,600$79,860$87,846
Item 5$20,000$22,000$24,200$26,620$29,282
Net cash flow/ (outflow) from investing activities-$180,000-$167,200-$150,040-$159,720-$175,692
Net cash flow from financing activities$400,000$440,000$484,000$532,400$585,640
Net (decrease)/ increase in cash/ cash equivalents-$114,536-$297,158-$134,320$575,991$1,833,128
Cash and cash equivalents at the beginning of the year-$114,536-$411,693-$546,014$29,978
Cash & cash equivalents at the end of the year-$114,536-$411,693-$546,014$29,978$1,863,105

Balance Sheet

Item 1$16,000$29,200$43,720$59,692$77,261
Item 2$20,000$42,000$66,200$92,820$122,102
Item 3$28,000$50,000$64,520$75,168$86,881
Item 4$96,000$184,000$256,600$336,460$424,306
Item 5$20,000$42,000$66,200$92,820$122,102
Accumulated depreciation$44,267$129,600$250,104$408,231$607,743
Net non-current assets$135,733$217,600$247,136$248,729$224,909
Accounts receivables$680$3,314$8,087$13,372$21,108
Total current assets-$113,856-$408,380-$537,927$43,349$1,884,214
Total Assets$21,878-$190,780-$290,791$292,078$2,109,122
Account payables$25,917$51,167$73,167$98,583$123,000
Total liabilities$25,917$51,167$73,167$98,583$123,000
Owner’s equity$400,000$840,000$1,324,000$1,856,400$2,442,040
Accumulated net profit-$404,039-$1,081,947-$1,687,957-$1,662,905-$455,918
Total equities-$4,039-$241,947-$363,957$193,495$1,986,122
Total liabilities & equities$21,878-$190,780-$290,791$292,078$2,109,122