1. E URUS Hobby and Games Shop

2. Eurus

3. M ANGA / L IGHT N OVELS

4. B OARD GAMES

5. M AGIC : T HE G ATHERING

6. T ABLE - TOP G AMING

7. R OLE P LAYING

8. M ISCELLANEOUS AND A CCESSORIES

9. C OMMUNITY

10. G AMING N IGHTS / T OURNAMENTS

11. C OMPETITION

12. S TART U P Signage$2,500 Leasehold Improvements$2,500 Furniture and Fixtures$10,500 Website$3,000 Capital Costs$18,500 Initial Inventory$33,650 Total$52,150

13. F INANCING

14. K EY N UMBERS Payback (Gross): $131,883 (Net): $76,883 NPV: $7,845 IRR: 24.3% ROI: 20.0%

15. 15 Base Case3042 Break-Even3235

16. Owners Compensation Average over 5 years 12345 Owner Salary$35,000 Dividends00000$6,715 Total Compensation $36,343$35,000 $41,715

17. Q UESTIONS

18. E XTRA I NFORMATION

19. P ERCENTAGE OF S ALES % Industry Average% Eurus Wages and Benefits16.60%23.12% Cost of Sales57.70%60.50% Amortization1.50%0.35% Repairs and Maintenance 0.60% Rent/Insurance/Telepho ne/internet/utilities 10.80%16.08% Interest and Bank Charges 0.90%0.00% Professional Fees1.30%0.60% Advertising1.90%0.21% Other Expenses6.50%0.80%

20. B REAKEVEN A VERAGE P URCHASE PER C USTOMER 12345 Base Case$30.90 $31.67 Breakeven$33.41$30.05$27.91$27.19$26.52

21. W HAT I F ? C USTOMERS Custs/DayAVG 5yr N.I.Net PaybackIRR 20(28,656)(254,514)Even Lower 25(9,872)(80,535)Extremely Low 30 (Base)7,75477,88324.30% 3524,096227,62456.50% 4040,438378,36582.00%

22. Custs/DayNew Year 1 N.I.New Year 5 N.I.AVG Owner Compensation 20(38,491)(21,708)$35,000 25(23,010)(501)$35,000 30 (Base)(7,530)18,015$36,343 356,91636,465$48,232 4020,38454,916$60,120

23. W HAT I F ? A VERAGE P URCHASE AVG Purchase/Cust AVG 5yr N.I.Net PaybackIRR $25.00(12,608)(105,872)Extreme Losses $27.00(5,313)(38,307)-18.50% $30.90 (Base)7,75467,88324.30% $33.0014,417138,35038.80% $35.0020,764196,89050.70%

24. AVG Purchase/Cust New Year 1 N.I.New Year 5 N.I.AVG Owner Compensation $25.00(25,264)(3,589)$35,000 $27.00(19,253)4,647$35,000 $30.90 (Base)(7,530)18,015$36,343 $33.00(1,218)25,538$41,191 $35.004,17032,703$45,808