BUS180_spreadsheet_W03_CCPractice_P&L 2

W03 Creative Cakes Projected Revenue Section Template & Ke Creative Cakes Projected Profit and Loss Statement CLV - C For the Year Ended December 31, 2022 cakes Sale cakes/cus Assumptions Gross pro Avg. cake price $ 25 cakes C Avg. cake cost $ 14 Subscripti Cakes/customer 1.0 Subscripti Subscriber rate 8% Subscribe Avg. no. of months of subscription 6 Months o Avg. Subscription Price $ 4.99 Subscrip Initial # of clicks/Mnth 750 Customer Conversion Rate 10% Customer Growth Rate/Month 0.3% Contribu Cost Per Click $ 0.65 Credit Card Fee 0.02 Useful Life of Equipment in months 60 Computer $ 3,000 1 2 3 4 Sales in units Jan Feb Mar Apr PPC clicks 750 752 755 757 Number of Cakes Sold 75 75 75 76 New Subscriptions Each Month 6 6 6 6 Subscriptions Ended Each Month - - - - Susbscriptions Sold Each Month 6 12 18 24 Revenue Subscription Sales $ 30 $ 60 $ 90 $ 120 Cake Sales 1,875 1,881 1,886 1,892 Total Sales 1,905 1,941 1,976 2,012 Cost of Goods Sold 1,050 1,053 1,056 1,059 Gross Profit $ 855 $ 887 $ 920 $ 953

Advertising Cost (PPC Clicks * CPC) 488 489 490 492 Accounting Services 50 50 50 50 Credit Card Fee (% of Sales) 38 39 40 40 Depreciation (Computer, $3000) 50 50 50 50 Insurance 75 75 75 75 Internet Services 35 35 35 35 Office Supplies 10 10 10 10 Utilities 55 55 55 55 Total Expenses $ 801 $ 803 $ 805 $ 807 Net Income $ 54 $ 85 $ 115 $ 146 Expenses

493 495 496 498 499 501 502 504 $ 5,947 50 50 50 50 50 50 50 50 600 41 42 42 42 42 42 42 42 492 50 50 50 50 50 50 50 50 600 75 75 75 75 75 75 75 75 900 35 35 35 35 35 35 35 35 420 10 10 10 10 10 10 10 10 120 55 55 55 55 55 55 55 55 660 $ 809 $ 812 $ 813 $ 815 $ 816 $ 818 $ 820 $ 821 $ 9,740 $ 176 $ 207 $ 208 $ 210 $ 211 $ 213 $ 214 $ 216 $ 13,532

W03 Creative Cakes Projected Revenue Section Template & Key Creative Cakes Projected Profit and Loss Statement CLV - CAC For the Year Ended December 31, 2022 cakes Sales cakes/customer Assumptions Gross profit/cake Avg. cake price $ 25 cakes Contribution Avg. cake cost $ 14 Subscriptions Cakes/customer 1.0 Subscriptions/mont Subscriber rate 8% Subscriber rate Avg. no. of months of subscription 6 Months of subscripti Avg. Subscription Price $ 4.99 Subscription Cont Initial # of clicks/Mnth 750 Customer Lifetime V Conversion Rate 10% Customer Acquisitio Growth Rate/Month 0.3% Contribution to Cas Cost Per Click $ 0.65 Credit Card Fee 0.20% Useful Life of Equipment in months 60 Computer $ 3,000 1 2 3 4 5 Sales in units Jan Feb Mar Apr May PPC clicks 750 752 755 757 759 Number of Cakes Sold 75 75 75 76 76 New Subscriptions Each Month 6 6 6 6 6 Subscriptions Ended Each Month - - - - - Subscriptions Sold Each Month 6 12 18 24 30 Revenue Jan Feb Mar Apr May Subscription Sales $ 30 $ 60 $ 90 $ 120 $ 151 Cake Sales 1,875 1,881 1,886 1,892 1,898 Total Sales 1,905 1,941 1,976 2,012 2,048 Cost of Goods Sold 1,050 1,053 1,056 1,059 1,063 Gross Profit $ 855 $ 887 $ 920 $ 953 $ 986 Expenses Advertising Cost (PPC Clicks * CPC) $ 488 $ 489 $ 490 $ 492 $ 493 Accounting Services 50 50 50 50 50 Credit Card Fee (% of sales) 4 4 4 4 4 Depreciation (Computer, $3000) 50 50 50 50 50 Insurance 75 75 75 75 75

1.0 $ 11 n $ 11.00 th $ 4.99 8% tion 6 tribution $ 2.40 Value $ 13.40 on Cost $ 6.50 sh Flow $ 6.90 6 7 8 9 10 11 12 Total Jun Jul Aug Sep Oct Nov Dec Year 1 761 764 766 768 770 773 775 9,150 76 76 77 77 77 77 78 915 6 6 6 6 6 6 6 73 - 6 6 6 6 6 6 36 36 36 36 37 37 37 37 37 Total Jun Jul Aug Sep Oct Nov Dec Year 1 $ 181 $ 182 $ 182 $ 183 $ 183 $ 184 $ 184 $ 1,729 1,903 1,909 1,915 1,920 1,926 1,932 1,938 22,875 2,084 2,091 2,097 2,103 2,109 2,116 2,122 24,604 1,066 1,069 1,072 1,075 1,079 1,082 1,085 12,810 $ 1,018 $ 1,021 $ 1,025 $ 1,028 $ 1,031 $ 1,034 $ 1,037 $ 11,794 $ 495 $ 496 $ 498 $ 499 $ 501 $ 502 $ 504 $ 5,947 50 50 50 50 50 50 50 600 4 4 4 4 4 4 4 49 50 50 50 50 50 50 50 600 75 75 75 75 75 75 75 900

35 35 35 35 35 35 35 420 10 10 10 10 10 10 10 120 55 55 55 55 55 55 55 660 $ 774 $ 776 $ 777 $ 779 $ 780 $ 782 $ 783 $ 9,297 $ 244 $ 246 $ 248 $ 249 $ 251 $ 252 $ 254 $ 2,498