One of the most difficult aspects of business planning for business owners who are not trained in finance and accounting is the development of their pro-forma financials.
There are three challenges many face in this area.
First, the relationship between the balance sheet, income statement and statement of cash flows must balance across all three financial statements. This can be challenging if you have to build a model from scratch that reflects the changes in one financial model and fails to reflect the corresponding changes in the other financial models.
Second, the complexity of forecasting sales, costs of goods sold and operating expenses is much more art than science. You need to have a deep understanding of the economics of your industry and your business. Many investors have access to industry “rules of thumb” and will reject your plan if they see large variances from standards.
Third, the business owner needs to find the right balance between confidence and conservatism. It’s well known that business owners see the glass as half-full, while investors see the glass as half-empty. If you take an ultra-conservative approach, you can still count on the investor to cut revenues in half, double expenses and double the timeline to profitability.
One of the first things we do in business and marketing planning is test our assumptions on our sales forecast.
As everything else will be driven by sales, including gross margins, profits and burn rate, it’s essential that sales be both aggressively and conservatively forecast. We don’t have a crystal ball, but we do have years of experience examining businesses across hundreds of industries to draw upon.
If you’re struggling to develop your pro-forma financial forecasts, it may be time to get some outside help to clearly see the financial future of your business.
Free Pro-Forma Financials Consultation