The yellow cells are for your inputs. The other cells contain formulas and are protected. You can disable the sheet protection anytime without a password to edit all formulas and cells. No macros were used, so no problems from this side.

Tab Assumptions:

Space:

Planned children´s places 18m-KiGa: The number of places for children aged 18 months to kindergarten (this is the standard size) you plan to set up. i.e., 45

Space / kid 18m-KiGa (incl. ancillary spaces) in sf: The calculated total size of a children´s place aged 18 months to kindergarten in square feet, which also includes ancillary spaces, like bathrooms, corridors, wardrobe, office, etc. i.e., 50

Required space in sf: Based on your assumptions, you get the total minimum size of your daycare business. This equals the number of places * the size of one place.

Rent / sf: Rent per square feet, i.e., 2.50$

Rent / month: The amount of money you must pay for rent monthly.

Day care:

Daily rate / kid 18m-KiGa: The rate you charge per day for one kid aged 18 months to kindergarten.

Daily rate / kid 0-18m: The rate you charge per day for one kid aged 0 to 18 months.

Required space kid 0-18m vs kid 18m-KiGa: As babies need more care, you can define a conversion key from the place of a kid aged 18m-KiGa to the place of a kid aged 0-18 months. I.e., 1.5, which means, that babies need 50% more space and care than older children.

Extra Services:

Enter extra services like courses or babysitting and the rates you charge.

Utilization:

Opening days / week: The number of days your business will be open per week. If you open 5 days per week, then enter 5.

Capacity of day places / month: This number shows you your maximum capacity of day places per month.

Av. Stay of kids in days / week: The number of days a kid stays in your daycare per week. Many kids stay 2 or 3 days per week.

Personnel cost:

Enter the types of employees and the monthly salary. You can determine the number of employees within personnel planning later.

Ancillary wage costs in %: Enter a percentage to consider ancillary wage costs. These are non-labor costs for social security and insurance contributions, labor taxes and similar costs.

Operating expenses:

Admin, meals, beverages in % of sales: The most important operating costs are summarized here with a flat percentage of sales. This includes administration, food and beverages. I.e., 12%.

Investment:

Investment per children´s place: The amount of money you need to invest to set up one daycare place for one child. I.e., 3,500$.

Investment for all children´s places: The total investment for all planned places.

Further startup investment: Enter the amount of money you need for other investments. I.e. office equipment.

Useful life in years: The period during which you can use bought items. This period determines depreciation.

Depreciation per year: The total investments are divided by useful life in years to calculate depreciation per year.

Financing:

Financing: Describe the funding of your business. Cash is your equity and loan is debt.

Annual interest rate: the annual interest rate for your loan in percent.

Tax rate: the income tax rate in your country in percent.

Child planning:

Kids 0-18 months: The number of kids aged 0-18 months you plan for each month.

Kids 18 months – Kindergarten: The number of kids aged 18 months to kindergarten you plan for each month.

Need for day places / month: The total requirement of day places for a month.

Utilization: This percentage shows you how much your capacity is used during a month.

Av. places / day: The average number of places occupied per day.

Extra services in units / month: Enter the number of units you plan to sell for each month. I.e. “2” in M1 means, that you plan to sell 2 units of a course in month 1.

Personnel planning:

Enter the number of employees for each position and month. I.e., “1” means, that you plan to employ 1 employee for a certain position in a certain month. If you plan to employ more people for the same position, enter higher numbers.

Tab Income Y1-5:

Annual Growth: You can define growth rates for sales, personnel, and rent for the years 2 to 5.

B/E Sales: The sales you need to reach break-even.