Start-up Business Plan - The Financial Statements

Everyone's favorite part of the business plan is thesheet or income statement. You have revenues
financial section. Okay, not true. Really the only peoplemisclassified as investment (ie counted twice). The
who enjoy creating financials are quaint jocks. But it iscash at the bottom of your cash flow does not match
the favorite section of the venture capitalist whoyour balance sheet.
wants to know if he can get a return on hisHow to at least get past that first hurdle
investment and the loan officer who wants to beDevelop a realistic revenue model that you can
assured that the lent funds are going to be paid back.support through your operations and sales plan. If you
When I review a business plan for funding, I alwayshave to build a manufacturing facility or even
look at the financial statements first. It's very easy tooutsource manufacturing, it may take some time
see if the person has no clue as to what they arebefore your products are ready for sale. If you are
doing by looking at the statements. The corollary is notselling into someone else's manufactured product,
true... meaning just because the financial statementsunderstand how they buy. You may have to wait an
are complete and rational the person doesn'tentire cycle before you are able to sell them one
necessarily know what he or she is doing. That's whyproduct - that could be 18 months.
the plan is longer than just three pages.Develop a realistic set of expenses. Look at public
How to show that you have no clue as to what youcompanies that are doing similar things, your expenses
are doingshould fall within a reasonable range of theirs. If ten
Revenue grows at a 45 degree upward angle fromcompanies in your industry spend 15% of revenue on
day 1... and ends at $50 million in year five. (The rumormarketing, you will have to have a good explanation
is that VCs expect $50M by year 5. Don't be fooled,for why your marketing costs are only 5%. Additionally,
VCs expect that you have a good business plan, canin the earliest stages, your G&A expenses are
execute well, and have a large market).likely to be higher.
Your expenses could not support any business, muchUnderstand the payment patterns in your industry. If it
less a high growth business. Have a goodis standard for customers to pay 60 days after
understanding of what your expenses will be.receiving an invoice, it is unlikely that you will be able to
Recognize that if you hire people, you don't just haveconvince your customers to pay upfront.
to pay salaries, but taxes, health insurance and otherMake sure your financial statements are put together
benefits, workman's comp, and each of these peoplecorrectly - balance sheet balances, cash flow ties in
will need some square footage, a desk, a chair, awith the balance sheet and the income statement. This
computer, a telephone, an internet hook up, etc. Youis a skill just like fixing your car. If you don't know how
will need to hire lawyers, accountants, and possiblyto do it, do bluff - hire someone to build the statements
other professionals. You will need to market yourfor you. This does not have to be an expensive
product in some way.accountant or consultant. You can probably find a local
Your balance sheet is a mess. It doesn't balance. YouMBA finance student who can do it for you as long as
have no accounts receivable. You don't take intoyou provide the appropriate numbers.
account accumulated depreciation into your PPEHaving a clean, realistic set of financials is a lot like
purchases. (That's plant, property and equipment.)wearing a business suit. It won't get you a loan or an
You neglect to have a cash flow statement. Yourinvestment, but it makes sure you don't get kicked out
cash flow statement doesn't tie into your balancethe door before you even get the chance to pitch.