ࡱ>  _ >~bjbj,E,E N/N/.vzz""""""""8 #4&"o@ I I I I>JBPLRGoIoIoIoIoIoIo$rJu|mo"4S>J>J4S4Smo"" I I4oVVV4S" I" IGoV4SGoVV3dhoe I{ᵀ7Sd3oo0odupU6u oeoeu"g$4S4SV4S4S4S4S4SmomoV4S4S4So4S4S4S4Su4S4S4S4S4S4S4S4S4Sz !:  A FIRST YEAR BUSINESS PLAN WORKBOOK FOR ASPIRING TAROT PROFESSIONALS The text in blue explains the corresponding prompts in this workbook. Youll want to customize and tailor this template to reflect your style. Once youve read the explanatory information and completed the prompts, delete the blue text for the finalized version of your business plan. Change the font, the colors, add imagestransform the bare bones content of this business plan into something beautiful, well-designed, and reflective of your style. I recommend going all out with the design, scrapbooking, and creativity for putting your tarot or divination business plan together. Use the skeleton provided in this template but expand upon it with images, designs, sketches, or whatever triggers your creative juices to flow through this business plan. Also, if youre keeping and modifying this file, then be sure to update the Table of Contents so that the page numbers are correct. Benebell Wen www.benebellwen.com Template Last Updated: December, 2015 NOTE: This is an updated version from the one posted on my blog. Ive sent this updated version to those who generously sent in donations. Table of Contents  TOC \o "1-3" \h \z \u  HYPERLINK \l "_Toc437949926" Personal History  PAGEREF _Toc437949926 \h 4  HYPERLINK \l "_Toc437949927" A Business Point of View  PAGEREF _Toc437949927 \h 6  HYPERLINK \l "_Toc437949928" Your Personal Style  PAGEREF _Toc437949928 \h 6  HYPERLINK \l "_Toc437949929" Code of Ethics  PAGEREF _Toc437949929 \h 9  HYPERLINK \l "_Toc437949930" Mission Statement  PAGEREF _Toc437949930 \h 10  HYPERLINK \l "_Toc437949931" Business Purpose  PAGEREF _Toc437949931 \h 10  HYPERLINK \l "_Toc437949932" Vision: Your Aspiration  PAGEREF _Toc437949932 \h 11  HYPERLINK \l "_Toc437949933" Business Setup  PAGEREF _Toc437949933 \h 13  HYPERLINK \l "_Toc437949934" Business Organization  PAGEREF _Toc437949934 \h 13  HYPERLINK \l "_Toc437949935" Business Operation  PAGEREF _Toc437949935 \h 15  HYPERLINK \l "_Toc437949936" Branding Your Identity  PAGEREF _Toc437949936 \h 18  HYPERLINK \l "_Toc437949937" Market Analysis  PAGEREF _Toc437949937 \h 20  HYPERLINK \l "_Toc437949938" Industry Trends  PAGEREF _Toc437949938 \h 22  HYPERLINK \l "_Toc437949939" Industry Assumptions  PAGEREF _Toc437949939 \h 23  HYPERLINK \l "_Toc437949940" Competitor Analysis  PAGEREF _Toc437949940 \h 24  HYPERLINK \l "_Toc437949941" Establishing Your Market  PAGEREF _Toc437949941 \h 31  HYPERLINK \l "_Toc437949942" Services Provided  PAGEREF _Toc437949942 \h 34  HYPERLINK \l "_Toc437949943" Startup Capitalization  PAGEREF _Toc437949943 \h 35  HYPERLINK \l "_Toc437949944" First Year Business Resolutions  PAGEREF _Toc437949944 \h 36  HYPERLINK \l "_Toc437949945" Financial Plan  PAGEREF _Toc437949945 \h 37  HYPERLINK \l "_Toc437949946" Year 1 Break-Even Analysis  PAGEREF _Toc437949946 \h 37  HYPERLINK \l "_Toc437949947" Year 1 Profit and Loss Estimates  PAGEREF _Toc437949947 \h 38  HYPERLINK \l "_Toc437949948" Projected Revenue  PAGEREF _Toc437949948 \h 38  HYPERLINK \l "_Toc437949949" Variable Costs & Cost of Goods  PAGEREF _Toc437949949 \h 39  HYPERLINK \l "_Toc437949950" Gross Profit  PAGEREF _Toc437949950 \h 40  HYPERLINK \l "_Toc437949951" Fixed Costs  PAGEREF _Toc437949951 \h 40  HYPERLINK \l "_Toc437949952" Net Profit  PAGEREF _Toc437949952 \h 41  HYPERLINK \l "_Toc437949953" Sales Forecast  PAGEREF _Toc437949953 \h 41  HYPERLINK \l "_Toc437949954" Divinatory Forecast for Year 1 Business  PAGEREF _Toc437949954 \h 43  HYPERLINK \l "_Toc437949955" Publicity and Promotions  PAGEREF _Toc437949955 \h 44  HYPERLINK \l "_Toc437949956" Checklist of Action Items for Year 1  PAGEREF _Toc437949956 \h 49  HYPERLINK \l "_Toc437949957" Quarter 1 Profit and Loss Sheet  PAGEREF _Toc437949957 \h 50  HYPERLINK \l "_Toc437949958" Quarter 1 Performance Assessment  PAGEREF _Toc437949958 \h 52  HYPERLINK \l "_Toc437949959" Public Relations Review and Planning  PAGEREF _Toc437949959 \h 52  HYPERLINK \l "_Toc437949960" Quarter 2 Tarot Reading  PAGEREF _Toc437949960 \h 54  HYPERLINK \l "_Toc437949961" Quarter 2 Business Review: June 30  PAGEREF _Toc437949961 \h 55  HYPERLINK \l "_Toc437949962" Quarter 2 Profit and Loss Sheet  PAGEREF _Toc437949962 \h 55  HYPERLINK \l "_Toc437949963" Quarter 2 Performance Assessment  PAGEREF _Toc437949963 \h 57  HYPERLINK \l "_Toc437949964" Public Relations Review and Planning  PAGEREF _Toc437949964 \h 57  HYPERLINK \l "_Toc437949965" Quarter 2 Divination Review  PAGEREF _Toc437949965 \h 59  HYPERLINK \l "_Toc437949966" Quarter 3 Tarot Reading  PAGEREF _Toc437949966 \h 60  HYPERLINK \l "_Toc437949967" Quarter 3 Business Review: September 30  PAGEREF _Toc437949967 \h 61  HYPERLINK \l "_Toc437949968" Quarter 3 Profit and Loss Sheet  PAGEREF _Toc437949968 \h 61  HYPERLINK \l "_Toc437949969" Quarter 3 Performance Assessment  PAGEREF _Toc437949969 \h 63  HYPERLINK \l "_Toc437949970" Public Relations Review and Planning  PAGEREF _Toc437949970 \h 63  HYPERLINK \l "_Toc437949971" Quarter 3 Divination Review  PAGEREF _Toc437949971 \h 65  HYPERLINK \l "_Toc437949972" Quarter 4 Tarot Reading  PAGEREF _Toc437949972 \h 66  HYPERLINK \l "_Toc437949973" Quarter 4 Business Review: December 31  PAGEREF _Toc437949973 \h 67  HYPERLINK \l "_Toc437949974" Quarter 4 Profit and Loss Sheet  PAGEREF _Toc437949974 \h 67  HYPERLINK \l "_Toc437949975" Quarter 4 Performance Assessment  PAGEREF _Toc437949975 \h 69  HYPERLINK \l "_Toc437949976" Public Relations Review and Planning  PAGEREF _Toc437949976 \h 69  HYPERLINK \l "_Toc437949977" Quarter 4 Divination Review  PAGEREF _Toc437949977 \h 71  HYPERLINK \l "_Toc437949978" Year End Business Assessment  PAGEREF _Toc437949978 \h 72  HYPERLINK \l "_Toc437949979" Year End Business Review  PAGEREF _Toc437949979 \h 72  HYPERLINK \l "_Toc437949980" Year End Performance Assessment  PAGEREF _Toc437949980 \h 74  HYPERLINK \l "_Toc437949981" First Year Business Resolutions Review  PAGEREF _Toc437949981 \h 75  HYPERLINK \l "_Toc437949982" New Year Projections Tarot Reading  PAGEREF _Toc437949982 \h 76  Personal History At some point you will be writing up a professional biography for yourself. These initial prompts help to get you thinking about how you want to present your personal history in a way that will build your credibility as a proficient tarot reader. When did you first become aware of your heightened intuitive abilities?  Describe your first experience with reading tarot for another.  Recount one story or incident when the wonder, synchronicity, and magic of tarot and intuition came together for you in a tarot reading.  What is your personal belief about how and why tarot (or any divinatory system) works? What is the reasoning for its efficacy?  Professional Credentials  Think of this section as an informal resume or curriculum vitae. What are your credentials for being a professional tarot reader? How many years of study have you devoted to the practice? Are you from a family of tarot readers? Have you obtained any certificates or certifications? What tarot organizations are you a member of? Are you active in any tarot or divination-related communities? What other metaphysical arts do you practice that could be integrated with tarot?  What led you onto the path of becoming a practitioner of divination arts?  A Business Point of View This section of the workbook will help you pinpoint and define your business point of view. Having a clearly stated mission, purpose, and vision gives you a competitive edge in any industry. You want to think about who you are and how to reconcile or merge that with what you want to do. These prompts will help you to that end. Your Personal Style Three adjectives that describe your divinatory reading style:  Once youve identified the three adjectives that best describe your style as a reader, consider how you can convey or express these descriptive adjectives through your web design, through the tone of your writing, and through the images you include on your website and marketing materials. For example, lets say one of the words you write down is compassionate. Without using the word compassionate or compassion, how can you tailor and curate your content so that the prospective client reaches that conclusion on his or her own? Perhaps youll include posts on your philanthropic work, along with photographs of you hugging puppies or doing free tarot reading events at halfway houses, for non-profit fundraisers, etc. How does your intuitive ability manifest?  We are all intuitive, but how we access our own intuitive abilities will differ from person to person. Among those with heightened or highly developed intuitive abilities, that ability might be manifested as clairvoyance, clairaudience, clairsentience, through guidance from spirit guides, channeling, mediumship, or the new psychological term, creative-intuition. Are you right-brained or left-brained?  Right-brained individuals tend to be artistic, creative, and see the bigger picture of situations. They are holistic in their world view and personal practices. They are more focused on emotions, feelings, and visual impressions. Left-brained individuals tend to be logical, rational, and seek out well-reasoned explanations. They are detail-oriented. They are methodical, skilled at inductive and deductive reasoning, philosophical, and more focused on ideas, results, and syllogisms. Both sides of the brain contain a pathway to your intuition, to accessing the collective unconscious or anima mundi. Most of us are more dominant and more efficient at tapping into that intuition through one particular hemisphere of the brain. Knowing which one you are will help you create the best environment for your personal reading style. How would you describe your reading style?  You have to be self-aware. Are you more casual and conversational with your tone or are you more formal and polished? Do you get very cerebral and focus on conceptual or esoteric aspects of tarot? Do you approach readings more as counseling? Or are you channeling angels and spirit guides? Do you predict the future with detailed forecasts (e.g., You will meet a man with the first initial J within the next 3 weeks.) or do you focus on the energies of the here and now? After a reading session from you, what do you want your clients to feel? If you had to choose only one sentiment that you leave a client with, what should that sentiment be? Do you want a client to feel empowered? Do you want a client to have peace of mind? Do you want your client to feel like he or she can trust all that you have said? Do you want to imbue your client with greater self-confidence? Choose only one and work tirelessly toward that goal. Make that your one point to achieve for every single reading session you do and think about how every detail, every aspect of your reading session for that one client will ensure that your one goal is achieved. I want my client to feel What message do you want your brand to send?  Yes, you are a brand. Whether you like it or not, you also represent tarot, and the tarot community. Yes, you do, especially in social environments where youre the only tarot reader in the room. So what is the message you want to be able to convey through your persona and professional practice? For example, Tarot reading is a form of spiritual counseling could be the message you strive to send. Or I can communicate with deities and spirits through tarot could conceivably be the brand you wish to convey. Maybe theres a strong and distinct urban flavor to the way you approach tarot. Maybe you bring together tarot and a particular culture, religion, or esoteric tradition. Moving out of spiritual lingo for a moment, in icky business terms, thats your brand. Dont skip this step just because you cant think of a good statement. Dont be lazy. Its important that you have a clear idea of what your brand and what your message is. Everything you put out there that is related to your profession has to convey this message, this brand. What do you want to be known for? No one else needs to see your answer to this question. It can remain confidential. Dont let a fear of what others might think of you (or even what you might think of yourself) inhibit you from answering this question directly. What do you want to be known for? Be specific. Do you want to go down in history as a renowned psychic? Do you want to be known as one of the great tarot scholars of the 21st century? Do you want to contribute to magical studies in a compelling way? Do you want to marry tarot and mainstream counseling together and be recognized for one of the pioneers working at that intersection? Do you want to be known as a tarot expert? An astrology expert? Think big. Be ambitious. Do not tell yourself you wont be able to achieve that recognition before youve even voiced what your dream is.  It is not enough to write out what your dream is, what it is you want to be known for through the work that youre doing in this business. You then need to key all that you do toward that end. Think about your reputation. Assume that one day you are going to make it big and become known for exactly what it is you want to be known for. When others dig up dirt on you, what will they find? Tailor all that you do toward ensuring a pristine reputation. Code of Ethics What are your values? Every business stands for certain values, whether those values have been explicitly stated somewhere in corporate documents or is implicit in the way that company runs its operations. You, too, as a professional reader will have certain values. Those values are codified in your Code of Ethics.  Write out your Code of Ethics here. Consider what your values and beliefs are as applied to tarot or divination. Can you use tarot to read about health and medical conditions? That is generally frowned upon by the professional tarot community, but you need to stay true to your personal values and belief systems. (Just be wary of legal issues that could come up, such as allegations of the unlicensed practice of medicine...). Define for yourself what your Code of Ethics will be. Mission Statement Disneys mission statement is To make people happy. Ralph Laurens is To redefine American style, provide quality products, create worlds and invite people to take part in our dreams. The mission statement for Starbucks is To inspire and nurture the human spirit one person, one cup and one neighborhood at a time. Your mission statement should serve as a foundation for your tarot practice and for your business growth. It needs to give a general sense of your business purpose.  Think about what your mission statement as a tarot reader is. To give people peace of mind isnt a bad one. To connect people with Spirit is another. Or To inspire people to listen to their intuitions. Put sincere thought into your mission statement. Most big corporations post their mission statements publicly, but you dont have to. This is a statement you keep to yourself, close to your heart. It is just a little something you revisit every time you sit down to reflect on your business direction to make sure you are staying true to your word. Business Purpose Aside from making money, what is your business purpose?  Your mission statement relates to how you service others. Your business purpose relates to how you serve yourself. Are you starting your own tarot business for personal fulfillment? Is it so you will be able to work from home, devote time to your family, and still have a career? Is it because of a higher calling to service others through your intuitive gifts or abilities? To truly succeed as an entrepreneur, financial success cannot be the main motivator. You must be driven by something deeper, something that addresses the core of who you are and what it is you want out of life. Vision: Your Aspiration Select a tarot card that best expresses your highest aspiration as a tarot reader. This is your vision. This is what you hope to someday manifest as a professional tarot reader. For example, The Star card might be a popular choice, given its message of using intuitive abilities in a nurturing way to create abundance in the world around you. Maybe its The Devil to help people confront their shadow selves, work through demons in their subconscious, and achieve self-actualization. Perhaps its simply the Ten of Pentacles, and to establish a prosperous family business, especially if you descend from a line of intuitives who have been in the divination business for generations. Note: It may even be a good idea to insert a photograph of this card into this workbook. Also be sure to write out and articulate why you have selected this tarot card as your aspiration card.  Perform a divination to get a general, overall sense of your spiritual business path. Ask: what mission am I being called to accomplish through this tarot business endeavor? Record the divination reading results in the space below.  Business Setup What is your business name?  This can be the professional or stage name you will go by, e.g., Madame Luck, or it can be a business name, e.g., Terrific Tarot. Your business name can also be your legal name, craft name, or the personal name you go by. When do you project to launch your business?  This is a date you set for yourself when your website will be live, new business announcement flyers sent out, and you officially announce that you are open for business to the public. Business Organization How will you organize your business? Example. Sole proprietorship. [File Schedule C, IRS Form 1040] If you are just starting out, you are most likely going to be organizing your business as a sole proprietorship. Note that a sole proprietorship means youll have to keep accurate financial and accounting records for your business, keep it separate from your personal finances and accounting, and then prepare an IRS Form Schedule C (Form 1040) with your personal tax returns. A sole proprietorship also exposes you to personal liability. In contrast, a limited liability company or corporation would only be liable up to however much that entity has in its business coffers. If its not enough to compensate, oh well. Generally speaking (absent fraud, piercing of the corporate veil, and a bunch of other legalese) you wont have any personal liability and wont have to dish out any of your personal money to pay up. That is not so with a sole proprietorship. In a sole proprietorship, you would have to cough up your own money. What will your fictitious business name (DBA) be?  If you will be offering tarot reading services under your real legal name, then you do not need to register a fictitious business name, or DBA (doing business as). If your legal name is Jane Doe and you will be offering your service as Jane Doe, then no DBA is necessary. If, however, your legal name is Jane Doe but you will be offering your service as Madame Arcana or Terrific Tarot and youre setting the business up as a sole proprietorship, then you will have to register these fictitious business names (DBA) in your county. You can do this by going online to look up registration instructions for DBA filings in your County of residence. Will your tarot business be insured?  This is a tough one to answer when youre reading tarot online and from home. If youve rented out commercial space and you do this full-time, then its a no-brainer. Yes, you need to get business liability insurance, but read your policy with care. What the heck does it even cover? Most wont cover intellectual property (such as copyright infringement) or fraud (if a disgruntled client tries to sue you for quackery), but will probably cover slip and fall. Note: Most entrepreneurs and businesspersons implement robust asset protection plans. That way in the event they do get sued, theyre effectively judgment proof, which means even if you win a lawsuit against them, youre SOL because you wont be able to recover the money youre due. That is getting way complicated, though, and will require the sophisticated touch of a good lawyer. What is Your NAICS Code for IRS Tax Filing Purposes?  How would you categorize your business? See below table (last updated Jul. 2015). Business PurposeYour NAICS CodePsychic Services (All other personal services)812990Independent artist, writer, or performer711510Other Personal Services812190 Business Operation Sellers Permit (or Tax Permit)  In most states, if you are selling goods, and in the scope of this business plan, that might include items like gemstones, jewelry, or crafts, then you probably need to obtain a sellers permit. Look up information on obtaining or registering for a sellers permit within your state or county. In the space above, jot down your notes, progress, and important information about obtaining your Sellers or Tax Permit, if applicable. General Business License  You very well may need to register or apply for a general business license in your county of residence, even if you are a home business. Businesses operated out of a home still need to comply with the city and states business regulations. In the space above, jot down your notes, progress, and important information about obtaining your General Business License, if applicable. Home Occupation Permit  You will have to do research to determine whether your city, county, or state of residence requires a home occupation permit for home businesses, i.e., businesses operating out of your home. Sole proprietors, which most tarot readers are likely to be, those offering consulting out of their homes, and online businesses will likely need to obtain a Home Occupation Permit. In the space above, jot down your notes, progress, and important information about obtaining your Home Occupation Permit, if applicable. What is your website address?  I strongly recommend that tarot professionals register and pay for their own domain names (e.g., www.terrifictarot.com or www.janedoetarot.com). If your URL includes a hosting service (e.g., terrifictarot.wordpress.com or janedoe.blogpsot.com), it doesnt look as polished and professional to your prospective client. You will want to come up with an easy to remember, easy to type website address and then register it as promptly as possible. Note: I like WordPress. Its easy to use for someone who knows nothing about web design and domain registration plus web hosting service are all in one. Checklist and milestones for setting up your business website: (Main page (or landing page): Introductions and welcomes(About page: Your professional biography as a tarot reader and some personal background to establish rapport(Services page: List of reading services you provide (optional: posting prices; I recommend that first year professional readers post their prices)(Privacy policy: If youre using your website for commercial transactions, and you are, then its good e-commerce practice to post a privacy policy(Contact page: Create a separate page with your professional contact information. That way its easy for prospective clients to get in touch(Blog or video channel setup: I recommend that you provide free, high quality informative content on your website to induce repeat visitors. Use your blog or video channel to connect on a one-on-one basis with your readers/viewers and build personal rapport. This helps with your brand imaging and business good will.(Photographs: These days, websites will attract a viewers attention only if there are attractive photographic art. Consider how you will source photographs and images for your website. Also invest in getting professional-quality photographs of yourself for your About page. Written Tarot Reading Templates For tarot and astrology readings, among other forms of professional divinatory readings, it is imperative to have a written reading template. Typically, the introductory and concluding paragraphs for all of your readings will be the same or at least similar. The skeleton and structure of your reading write-ups will also conform to one pattern. These need to be prepared as a template ahead of time. That way upon receipt of a reading request, you can fill in the template and make edits to that stock template as needed. To re-write everything for every client would be an inefficient use of your time and resources. You want to focus on the divination at hand, not the superficial form, stylistic structure of your written report. Before you launch your business, have your reading templates ready. Use the below checklist to keep yourself organized. Note that the types of templates listed below are for example use only. Tailor the types of reading templates you draft to the services you will be offering. Maybe you dont be offering a staple Celtic Cross reading. In that case, there is no reason for you to prepare a draft template for such a format. For natal chart readings in astrology, for example, youll definitely want to prepare a written template that sets forth the basic outline of what you want to cover about a natal chart in that client reading. For example, you may have an independent section just to talk about the ascendant sign, or one to talk about the ascendant, sun, and moon, and another section to talk about just the houses, or just the signs, etc. (Reading Template for a 3-Card Reading(Reading Template for a Celtic Cross Reading(Reading Template for a Birth Chart Reading(Reading Template for an I Ching Reading(Reading Template for a Specific Question(Reading Template for a General Inquiry(( Set up a PayPal Merchant Account and jot down your account information here.  For budget reasons, most start-up tarot readers will simply use a PayPal Merchant Account for accepting payments rather than enable a complex shopping cart function on their websites. Unless you know how to create such a website yourself, these can get costly. Set up an Etsy Seller Account and jot down your account information here.  For the utter newbie, setting up an Etsy Seller Account and providing tarot reading services via Etsy is not a bad idea. Its not the best idea and eventually you will want to move over to taking all reading requests through your own site directly, but Etsy is not a bad place to start building up your client base, especially if you dont want to stress over the technical logistics of online credit card transactions. (Additional prompts and brainstorming for business operation are in the subsequent section, Services Provided, among others.) Business Tip: You must make it as effortless as possible for a prospective client to book and also pay for your services. That means offering as many payment options as possible and using all the ones that are most popular today. The ability to take credit card payments is going to give you an edge over any readers who are not able to take credit card payments. If youre a new business, then attracting a large client pool is important to you. Not posting your prices means that anyone who wants a reading from you would have to inquire further, and not everyone wants to take that proactive step. It is to your advantage as a new business to clearly list out your service prices. Established businesses, on the other hand, are not likely to have as much of a problem with attracting client pool, and so they can choose whether they want to list their prices. For anyone interested in attracting more potential clients, however, not listing your prices or making ordering and payment difficult are going to be huge deterrents to good business. Branding Your Identity Your Trade Colors Think about colors or a color palette that symbolizes or represents who you are or what you want to stand for. What do you want your trade colors to be? Coca-Cola has that classic red, for example. Tiffanys has that signature blue box. You can use a combination of colors. Think about color symbolism and which colors you want to establish for branding your identity. Color choice can even correspond with the chakras and represent which chakras in a prospective client you seek to stimulate. By considering your trade colors, you can create a visually distinct brand identity to your clientele.  Note: You will want to be consistent and use those trade colors throughout your website, on all marketing materials, your business cards, signage, etc. Trade colors help to establish your brand identity in the subconscious mind of your prospective clients. A Logo Consider designing a logo that represents your business. From a business standpoint, a logo helps with brand identity. From a metaphysical standpoint, a logo can have the effect and efficacy of a magical sigil. You can even approach your logo design the way you would approach sigil crafting. Use the below space to brainstorm a logo design, and if you wish, also apply sigil crafting techniques to the logo design.  Market Analysis Define Your Market.  Are you marketing yourself as a psychic fortune-teller or are you more of a life coach? This is important because by having a clear sense of how you will be presenting yourself to the public, you will in turn have a clear sense of how to market yourself to the prospective clients who are most likely to want your services. Certain segments of society might not be as inclined to get a tarot reading from someone peddling as a psychic fortune-teller, while other segments of society specifically seek out psychic fortune-tellers. If youre a psychic fortune-teller, then you need to make sure youre targeting that segment of society who you would appeal to, not the other. A reader who approaches tarot as spiritual therapy or creative reflection will appeal to some, but not to others. Its important to know the demographics of those who would best resonate with your personal style. If youre a licensed counselor who uses tarot in counseling, there is most definitely a segment of society who would be interested in that. Be sure you are able to define the demographics of that segment. What is the profile of your target client?  Yes, yes, I know. You dont discriminate. Your services are great for all people of all ages from all walks of life. You want to keep your pool of opportunities as wide and open as possible. Good for you. But define your target client anyway. Heres why. I hate to break your bubble, but while you will inevitably get clients from all sorts of backgrounds, your persona is going to be most appealing to one type of client. Describe that client so you have a bulls eye to aim at. Are you aiming at young, educated urban professionals? Are you aiming at middle-aged working or middle class women? Are you aiming at the LGBTQ community? A particular ethnic demographic? Also, why would this target client be interested in you? There has to be a match here, so be self-aware of your own persona and what type of characters you will most appeal to. How often does your target client seek out divinatory services? This is important to think about because it will help you tailor your list of services. A target client who seeks services every few weeks will be better served by short, budget-friendly reading options, e.g., three-card readings, one-page transit readings for astrology, or specific question options, whereas those who go once a year only might be better served by an in-depth, quality reading option that will cover many subjects and areas of interest in one session. Thus, having a defined sense of this frequency will facilitate clearer marketing strategies.  Given the frequency that your target client seeks out divinatory services, what types of divinatory services will you offer to ensure that you capture that target clients interest? Consider including at least four different service options that cater specifically to the needs and interests of a target client, given the frequency that such a divinatory service would be requested by that same client. Service OptionFee Note: Be sure to include the above-listed service options in the Services Provided section of your business plan. Of course, you wont be limiting your services by the stated frequency only. You will simply want to focus the bulk of your services to cater to that frequency. Still offer short readings even if the target frequency is annual, for instance, and still offer in-depth annual readings even if the target frequency is monthly. How will you reach out to your target client to ensure that the client seeks you out for every reading, given the anticipated frequency? After you identify the frequency at which your target client goes to seek divinatory services, you will want to think about how you can capture that target clients attention at that same frequency. For example, if your target client seeks out annual in-depth readings, then toward the end of each year, you will want to launch a robust promotional campaign and direct that campaign specifically at your target client base. If your target client seeks out monthly short readings, then consider a subscription newsletter or ways to entice a target client to allow you to stay in touch with them on a monthly basis. If, for example, your target client seeks out quarterly readings, or four readings per year, then think about how much such a reading needs to cost to be attractive to that client and also make sure your promotional campaigns will reach that specific client at that same frequency (e.g., four email newsletters a year that include specific promotional or advertising material to attract that client to book a quarterly reading with you). Use the space below to brainstorm promotional campaigns and outreach strategies that will mirror your target clients frequency of booked readings.  Industry Trends It is important to have a clear sense of market trends in your professional line of work. Feel free to delete what Ive written here and insert your own findings. For a starting point, however, Im providing my own personal findings below. Youll definitely want to do your own due diligence and modify accordingly. The global psychic services market as of October, 2015 is a two billion dollar industry, according to IBISWorld, a world market and industry research firm. There are about 85,000 individuals around the world doing business in psychic, fortune-telling, or divination services, and about 82,000 registered business entities. Psychic, fortune-telling, and divination services has seen a steady 2.4% growth rate each year from 2010 to 2015. It took a dip in 2010 due to the global economy, but recovered and, due to a growing acceptance of the industry from prospective consumers, has seen a rise in recent years. According to a 2009 Pew Research survey, 1 in 7 Americans have consulted a psychic or tarot reader. Rising disposable incomes and an increased interest in the New Age or New Thought movements has triggered strong growth potential. Psychic services as an industry includes palmistry, cartomancy (such as tarot or oracle card readings), astrology, mediumship, psychometry, aura readings, numerology, and others. Prices for services generally range from $5 to $100 for a single consultation. While there is no recognized regulatory body to govern the psychic services industry, many municipalities in the U.S. require psychics and fortune-tellers to register locally, obtain permits, and like any other business, apply for business licenses. Some states, like California, require any business or proprietor held out as being psychic or in the practice of fortune-telling to provide a clear disclaimer that such services are for entertainment purposes only. Any purported guarantees of accuracy are treated as fraud, deceit, and misrepresentation, and can subject such a practitioner to civil or criminal liability. Industry Assumptions Think about what the average client for tarot or divination services assumes about those in the industry. Specify common industry assumptions and how you will position yourself in a way that can either play into or dispel those assumptions. Some might want to play in to industry assumptions. For instance, dressing a certain way, or presenting your public image according to certain stereotypes can in fact get you more business. But are you comfortable with presenting yourself in that way? These are points each professional must decide for him or herself. Does the average client assume you will be a psychic or medium? How do you feel about identifying yourself as a psychic or medium? Or would you rather use your business platform to dispel the common assumptions people hold about divination? In the space below, free write about common industry assumptions and then whether you believe your business advantage is to play in to those assumptions or to dispel those assumptions. Whether you strive to capitalize on those assumptions or distinguish yourself from the pack by dispelling them, brainstorm how you will work with those assumptions (either playing into or dispelling).  Competitor Analysis Do not construe the term competitor negatively here. Competitor analysis is critical to sound business operation. Its about knowing the lay of the land, and gaining some context for what you will be doing yourself. Identify three successful professional tarot readers. Research these readers and write down your findings in this workbook. These competitors can be genuine friends or role models. These are people doing what you want to do and doing it well. You want to follow in their footsteps and to do that you need to analyze their success. Reader #1Readers Name:Business Name (dba):Location:Website URL:Twitter Name:Instagram Account:Facebook Page URL: How would you describe this Readers style, from what you could gather?  What three adjectives would you use to describe this Reader? Compare those adjectives to the three adjectives you chose to describe yourself. ReaderYou1.1.2.2.3.3. From what youve read, how long has this Reader been in business as a professional?  What are the Readers offered services and rates? How does the Reader set his or her prices?  List three service options this Reader offers and each options fee. Compare that directly to an equivalent service option you will be offering and what your fee for that option is. Readers Offered ServicesYour Offered ServicesService DescriptionFeeComparable Service You OfferFee1.1.2.2.3.3. Based on your own impressions, what are this Readers strengths?  Based on your own impressions, what are this Readers weaknesses?  In assessing strengths and weaknesses, dont feel bad. Be fair, impartial, and objective, approaching it with a business mind, not a competitive or hostile spirit. Some possible strengths to look for include substantial, informative content on their websites, celebrity clientele, strong social media presence, published books with great reviews, or beautifully designed websites. Some possible weaknesses are an amateur-looking website, self-promotion materials on their sites only, without informative content, no regularly updated blog, high prices, poorly proofread content (its called copy), etc. Pay very close attention to these weaknesses because these points are exactly what you will want to avoid yourself! What do you offer as part of your services that Reader does not offer? You want to think about how you can distinguish yourself from the pack. How are you different from this competitor? What can you offer or provide that this Reader does not? Then when you put together your marketing materials, consider noting this attribute that makes you different (without naming names, of course). Note what it is you offer or provide that most tarot readers in the industry arent offering or providing.  What facet of your personality or persona differs from this Reader? Again, you want to start thinking about how you stand out. Thus, think about what makes you different from this Reader. What is it about your personality, image, or public persona that is different from this Reader? Start thinking about what it is that makes you unique.  Additional Notes:  Under Additional Notes, note what you admire most about this reader. How does this person inspire you? Inspire others? Note this readers accomplishments that you yourself hope to someday achieve. Dont just think about it abstractly. Write it down in concrete terms. Doing so makes the goal more real to you and by writing it down, subconsciously youll become more driven to make that goal your own reality. Reader #2Readers Name:Business Name (dba):Location:Website URL:Twitter Name:Instagram Account:Facebook Page URL: How would you describe this Readers style, from what you could gather?  What three adjectives would you use to describe this Reader? Compare those adjectives to the three adjectives you chose to describe yourself. ReaderYou1.1.2.2.3.3. From what youve read, how long has this Reader been in business as a professional?  What are the Readers offered services and rates? How does the Reader set his or her prices?  List three service options this Reader offers and each options fee. Compare that directly to an equivalent service option you will be offering and what your fee for that option is. Readers Offered ServicesYour Offered ServicesService DescriptionFeeComparable Service You OfferFee1.1.2.2.3.3. Based on your own impressions, what are this Readers strengths?  Based on your own impressions, what are this Readers weaknesses?  What do you offer as part of your services that Reader does not offer? You want to think about how you can distinguish yourself from the pack. How are you different from this competitor? What can you offer or provide that this Reader does not? Then when you put together your marketing materials, consider noting this attribute that makes you different (without naming names, of course). Note what it is you offer or provide that most tarot readers in the industry arent offering or providing.  What facet of your personality or persona differs from this Reader? Again, you want to start thinking about how you stand out. Thus, think about what makes you different from this Reader. What is it about your personality, image, or public persona that is different from this Reader? Start thinking about what it is that makes you unique.  Additional Notes:  Reader #3Readers Name:Business Name (dba):Location:Website URL:Twitter Name:Instagram Account:Facebook Page URL: How would you describe this Readers style, from what you could gather?  What three adjectives would you use to describe this Reader? Compare those adjectives to the three adjectives you chose to describe yourself. ReaderYou1.1.2.2.3.3. From what youve read, how long has this Reader been in business as a professional?  What are the Readers offered services and rates? How does the Reader set his or her prices?  List three service options this Reader offers and each options fee. Compare that directly to an equivalent service option you will be offering and what your fee for that option is. Readers Offered ServicesYour Offered ServicesService DescriptionFeeComparable Service You OfferFee1.1.2.2.3.3. Based on your own impressions, what are this Readers strengths?  Based on your own impressions, what are this Readers weaknesses?  What do you offer as part of your services that Reader does not offer? You want to think about how you can distinguish yourself from the pack. How are you different from this competitor? What can you offer or provide that this Reader does not? Then when you put together your marketing materials, consider noting this attribute that makes you different (without naming names, of course). Note what it is you offer or provide that most tarot readers in the industry arent offering or providing.  What facet of your personality or persona differs from this Reader? Again, you want to start thinking about how you stand out. Thus, think about what makes you different from this Reader. What is it about your personality, image, or public persona that is different from this Reader? Start thinking about what it is that makes you unique.  Additional Notes:  Establishing Your Market Target a Specific Market Base In addition to the typical market base for the psychic services industry, think about a market of potential clients that is not generally considered a target market base for tarot services. For example, the CEOs of Fortune 500 companies are not generally seen as the target market base for divinatory services. Or, for example, the Chinese immigrant community in your neighborhood might not be generally targeted by the average tarot professional due to a language barrier. If you have the means of overcoming that language barrier, then that would be a great market base to try to tap into. Use the space below to brainstorm specific market bases you can target that perhaps other tarot professionals cannot or have not tried to tap into en masse.  Locating Your Market Base Brainstorm a couple of different locations you could potentially find your target client. These locations can be online, and thus URLs or website addresses, or the locations can be physical, somewhere local, close to your place of residence. The left column below offers a few examples. Research local or specific addresses for reaching out to your market base at those locations. Feel free to add to the list, delete any that wont apply to your market base, or modify as you see fit. LocationLocal or Specific AddressFacebookLibraryMetaphysical ShopFarmers Market Define Your Niche Market Psychic services and the divination market is often referred to as an oversaturated market, meaning there are way too many people peddling their services and wares in this industry that its hard to distinguish yourself. Yet distinguishing yourself in an oversaturated market is possible. It requires you to define your niche market. Instead of selling yet another brand of potato chips, for example, you sell vegan potato chips. Instead of launching yet another line of designer handbags, you define your niche market as designer briefcases and laptop bags for working women. Likewise, youre not just another diviner or practitioner of divinatory arts. Youre and thats for you to define. Use the space below to brainstorm on and define your niche market within psychic and divination services. Are you a licensed counselor that integrates tarot and divinatory techniques into your counseling? Are you a medium who uses tarot to help seekers connect with their departed loved ones? So youre a tarot reader. Thats great. Everyone and their mother and aunt are tarot readers these days, or think they know their way around a deck. So what makes you special? You need to be specialized in some way, as a tarot reader.  Defining your niche market is an art. It may seem that narrowing your target market narrows your target of potential clients. To the contrary! If you do not define your niche in an oversaturated market like online tarot services, then you wont stand out at all, and lose many potential clients because youre invisible. By defining a niche market, youre standing out, sending out a beacon or signal, and as a result, will catch the attention of more potential clients specifically interested in what youre doing. Yet take care not to define your niche market too narrowly! Saying that you only service green-eyed redheads who are left-handed from Tennessee might be getting too niche! Solve a Problem of the Industry Another way to stand out in an oversaturated market is to solve a problem that is commonly considered part and parcel to your industry. In psychic services and divination, for instance, a major concern is ethics, fraud, and misrepresentation. One way tarot readers in the 1980s and 1990s began to distinguish themselves was to present a Code of Ethics. Certification programs also arose in response to such concerns and many tarot readers opted to get certified. Today, while that problem still lingers, there are still other issues to address. Think about one main problem with the psychic services and divination industry that often concerns prospective clients and then address how you will solve that problem through your business services or operation. Use the space provided to define the problem and brainstorm your solution.  Add Value to Your Services Before you get defensive and say of course the divinatory services you provide are valuable, stop and be a little more critical of yourself. How are your specific services more valuable to a client than the same services that another tarot reader is offering? For example, your services include a free oracle card draw, or free self-help worksheets, or youre also a licensed counselor or psychotherapist. Perhaps you add value because you identify as a witch and practice craft; thus you can use craft to help empower prospective clients. Think about how you add value to your services that the typical reader from the industry does not provide.  Services Provided In business school, students learn the Four Ps of MarketingProduct, Pricing, Placement, and Promotion. This workbook will cover each in turn. Product will be the divination or metaphysical services (or goods) you provide. Pricing is considered after you have done your competitor analysis and financial planning, covered in the subsequent section. For now, consider what services youll be providing. Cartomancy (Service Type(Service TypeOne Question Tarot ReadingCeltic Cross ReadingThree Questions Tarot ReadingOpening of the Key ReadingGeneral Forecast Tarot ReadingAngel Guidance Card ReadingOne Question Oracle ReadingGeneral Forecast Oracle Reading Astrology (Service Type(Service TypeNatal Chart Video ReadingHorary AstrologyComplete Natal Chart MonographSynastry AnalysisElectional AstrologyTransit Readings Workshops and Teaching (Service Type(Service TypeBeginner Tarot Video WorkshopAstrology Basics Mentoring: Each SessionCeltic Cross Video WorkshopRune Divination Video WorkshopOne-on-One Private Tarot Tutor Session Other (Service Type(Service TypeRune DivinationPalm ReadingI Ching DivinationFace ReadingSpellcraftingMojo bagsCharms and talismans Business Tip: Promote upgrades. Offer service packages that, when you look at one basic package as a prospective customer, you might be induced to purchase an upgraded, slightly pricier package but one that provides greater value. All businesses do this, from cell phone companies to retailers. Thus, maybe you offer a Celtic Cross tarot reading for $20 and palm reading services for $15, but if I get both in one service package, youll give it to me for a bargain price of $30. Thats promoting upgrades. Startup Capitalization You will need to think about what resources and capital you can invest into your business startup. Some assets for your business you will already have, like tarot decks, I presume. Others you will need to get, like business cards or business signage. Modify the below as needed. Add or delete cells to customize the cash balance table. Expenses mean you dont have it yet, so you will need to fork over money to get it. Hence, it will be an expense. Research or project the dollar amount for each expense and tally it up. Assets mean you need it to do the business that youre doing and you already have it, so estimate the fair market value and jot it down. I presume that your tarot and oracle decks are Assets rather than Expenses at the outset. Positive Cash Balance Start-up Expenses Amt. ($)Website Domain RegistrationWeb Hosting (Estimate 2 Years Expense)DBA Registration Costs in Your CountyInternet Access (Estimate 1 Year)Business Cards (Qty: 500)Printing Marketing MaterialsBusiness SignageTotal Startup Expense Start-up AssetsComputerTarot Deck(s)Oracle Deck(s)Gemstones (i.e., Reading Props)Reading ClothIncenseTotal Startup AssetsTotal Startup Requirements:  First Year Business Resolutions In the second column below, under Resolved, write out five professional resolutions for your first year of business, beginning each with To. This should be done prior to the commencement of Quarter 1. Think about your projections and what you anticipate for your first year. What do you want specifically to manifest in your first year of operations? Be specific and detailed with your five resolutions. E.g., To publish at least 3 articles on tarot or metaphysical topics in 3 different well-reputed publications or To make $1,000 in gross sales per month or To do at least 100 paid readings per month or To complete the first draft of my debut book publication on tarot, etc. In the third column below, under Action Items, list out at least 3 action items you will complete toward accomplishing that resolution. Thus, for example, to publish at least 3 articles, one action item might be Brainstorm a list of 15 different topics for written articles by January 15 and a second might be Complete the outlines for 3 articles by March 1. If your resolution is To do at least 100 paid readings per month, your action items will be geared toward marketing and advertising, or setting up a walk-up table in a public space at least once a week. #Resolved:Action Items1To ( ( ( 2To ( ( ( 3To ( ( ( 4To ( ( ( 5To ( ( (  Financial Plan To set your price list, you will first want to do some basic financial analysis. This will give you some solid ground to stand on in setting your prices. Year 1 Break-Even Analysis Refer back to the Total Startup Requirements dollar amount you came up with in the previous section, Startup Capitalization. Input that dollar amount into the equation below. To keep the calculation simplistic here, identify your average dollar fee for your reading services based on competitor and market analysis. This will be Cost of Each Reading. Most likely youll have a range of service offerings at a range of prices, but take a ballpark estimate. This is not the mathematical average, mind you. So, for instance, if your cheapest listing is $10 and your most expensive one is $100, dont put down $55 for Cost of Each Reading just because thats the average. Instead, go for your projected mathematical mode, i.e., the dollar amount you project you are most frequently going to get per service. For example, lets be real hereits closer to $10 than $100. Sure, the mode here isnt terribly meaningful because you will be offering a whole range of services and goods with all sorts of prices. But to keep this calculation simple and assuming you dont have a very extensive background in Generally Accepted Accounting Principles (GAAP), were going to over-simplify everything here. Go with a conservative dollar amount, like $10. Break-Even Sales Volume = Total Startup Requirements Cost of Each Reading = $ ####.## $10.00 Annual Break-Even Sales Volume = ### readings per fiscal year = ### readings per fiscal year 4 Quarterly Break-Even Sales Volume = ### readings per fiscal quarter  The above equation will help you come up with the total number of readings (at the Cost of Each Reading you input) that you need to do per year. Divide that by four so you can see how many readings youve got to do per quarter, or every 3 month period. Its better to track these numbers by quarter. That way, if after the first quarter, around the end of March, for example, you realize youre behind schedule, youll know to up the ante in the next quarter. If youve exceeded all expectations in your first quarter, then you can revisit and tailor your projections accordingly. The Break-Even Analysis here lets you know the bare-bones minimum number of readings (at that set cost) you need to do to not lose money doing this tarot reading thing. Thats why knowing this number is important. Obviously, it represents the bare-bones minimum and the fact of the matter is youll need to do at least 4-5 times the number of readings of your Break-Even Analysis to ensure the profitability and sustainability of your professional tarot business. Now, in terms of setting prices, look hard at your Break-Even Analysis. Is that number of purchased readings per fiscal quarter (a three-month period) realistic for you? Can you achieve that? If youre only going at this part-time and you have a day job, or you are the mother of three small children, then do you have the time to complete all those readings? Think about your schedule. Use the feasibility of the Break-Even result to determine what to set your prices at. Year 1 Profit and Loss Estimates Business and finance folk prepare forecasts for the same reason tarot readers do forecast readings. Its not because what you forecast will absolutely, unequivocally happen, though if you stay the course it very well might. Its because forecasts give you a frame of reference and provide a roadmap for navigation. You get a better sense of what you need to do more of, do less of, what to make sure you acquire, and what to make sure you avoid. One year profit and loss estimates are important to your startup business plan because it gives you a baseline with which to track your quarterly progress. Projected Revenue Now its time to apply some of that psychic intuitive predictive ability to your business. Of course, if you have an accounting background, there are GAAP that you follow to prepare such profit and loss projections, but since Im assuming youre not an accountant and Im certainly not an accountant, lets do this the woo-woo way, shall we? Predictbut with one foot grounded on solid realitywhat your first year revenue or sales will be. Note that the below table assumes a range of services. For example, if it is within the scope of your practice and beliefs, perhaps you also offer charmed or blessed gemstones for purchase, or offer to do candle magic. Then you will want to project revenue for those services and also include cost of goods, i.e., how much it costs to buy gemstones wholesale, or buy candles in bulk, etc. Projected Revenue 1st Qtr. Jan, Feb, Mar2nd Qtr. Apr, May, Jun3rd Qtr. Jul, Aug, Sep4th Qtr. Oct, Nov, DecREVENUE (SALES)3 Card Readings ($10)Celtic Cross Readings ($20)Natal Chart Reading ($70)Full Day Parties/Events ($250)Charmed Gemstones ($15)Candle Spells ($15)TOTAL SALESVariable Costs & Cost of Goods To simplify, Ive included all variable cost considerations under the heading Cost of Goods even though if you want to get really technical, theyre two different calculations. Variable costs fluctuate based on business activity. If youre projecting to sell 100 talismans in a given fiscal year, then your variable cost will take into consideration what expenses you need to incur to purchase the materials or sustain the sale of 100 talismans. That variable cost will differ from the dollar amount for projecting the sale of 10 talismans. Thats why its a variable cost (as opposed to fixed cost, to come later) Here for costs, dont be woo. Refer back to your startup capitalization costs and do the math to input numbers below. What are your estimated expenses for each fiscal quarter? Yes, I get it, acquiring tarot and oracle decks is your hobby so whether or not you have a business, youd be buying these decks anyway. Hush. These deck purchases are now business expenses (though there are real tax considerations here, so read up on the Internal Revenue Code for what qualifies as a business expense or consult a certified public accountant). Include projected annual expenditures on tarot and oracle deck purchases, divide it to figure out average expenses per quarter, and use that to forecast your gross profits. Variable Costs 1st Qtr. Jan, Feb, Mar2nd Qtr. Apr, May, Jun3rd Qtr. Jul, Aug, Sep4th Qtr. Oct, Nov, DecVARIABLE COSTS & COST OF GOODS (COGS)Tarot DecksOracle DecksGemstones (Bulk Quantity)Candles (Bulk Quantity)Gas Mileage EstimatePsychic Fair Table CostsTOTAL COGS Gross Profit Take the bottom line from your Projected Revenue table (the Total Sales) and the bottom line from your Cost of Goods table (Total COGS). Input it into the below table, and subtract Total COGS from Total Sales to get your Gross Profit. Gross Profit 1st Qtr. Jan, Feb, Mar2nd Qtr. Apr, May, Jun3rd Qtr. Jul, Aug, Sep4th Qtr. Oct, Nov, DecTOTAL SALESTOTAL COGSGROSS PROFIT Fixed Costs Youre not done yet. Keep your calculator out. Now you have to determine your Net Profit by considering your Fixed Costs. Variable Costs vary based on your projected revenue. Fixed Costs do not. Whether you sell 10 readings in a fiscal quarter or 100, you still have to pay the same dollar amount for your website, for your Internet connection, or for rent, etc. These are called Fixed Costs. Note that Ive put line items like advertising, business cards, and marketing materials here under Fixed Costs for Year 1 because for the purposes of Year 1 financial planning, these would be fixed. In the future, however, these expenses would become variable, and should be adjusted up or down according to your projected revenue. Fixed Costs 1st Qtr. Jan, Feb, Mar2nd Qtr. Apr, May, Jun3rd Qtr. Jul, Aug, Sep4th Qtr. Oct, Nov, DecFIXED COSTSWebsite CostsAdvertisingBusiness CardsBusiness SignageMarketing MaterialsUtilities (e.g., Internet)Car PaymentsDBA RegistrationOther Operational CostsTOTAL FIXED COSTS Net Profit Take the bottom line from your Gross Profit calculation and the bottom line from your Fixed Costs table (Total Fixed Costs). Input it into the below table, and subtract Total Fixed Costs from Gross Profit to get your Net Profit. Net Profit is how much money you actually make. Its important to know your projected net profit and also important to know that most startup businesses are in the red, net profit wise, for the first three to five years of operations. Net Profit 1st Qtr. Jan, Feb, Mar2nd Qtr. Apr, May, Jun3rd Qtr. Jul, Aug, Sep4th Qtr. Oct, Nov, DecGROSS PROFITTOTAL FIXED COSTSNET PROFIT Sales Forecast Why is it important to do a sales forecast? Well, why would you get a tarot reading from a psychic? These forecasts give you a frame of reference for navigating uncertain waters. Even though CPAs would argue that their forecasts are grounded in rationalism (theyd say GAAP), from what Ive personally witnessed, its about on par with the forecasts and predictions that tarot readers give with their cards. Yep. No, but really, whether business-minded folk will admit it or not, a big part of business projections is intuition. Its based in part on experience and know-how, but its really a big dose of gut feeling as well, not unlike what professional tarot readers do. So take the time to go through your sales forecasts and annual projections. When you reflect on your business operations at the end of each year, these projections will help keep you on track, to know whether youve succeeded or whether you need to up your game. To start, take the dollar amount from the Total Sales line in your Projected Revenue table and place it below under Sales Volume for the First 12 Months. Take the dollar amount from the Total COGS line in your Variable Vosts table and place it below under Cost of Goods for the First 12 Months. The last line of for the table in Fixed Costs and the calculated Net Profit for your first fiscal year should also go in the first column below. Profit & Loss: Four Year Projections First 12 MonthsFiscal Year 2Fiscal Year 3Fiscal Year 4Growth Forecast11% growth rate10% growth rate8% growth rateSales VolumeCost of GoodsFixed CostsNet Profit After youve completed the first column above (First 12 Months), assume a 11% growth rate for Fiscal Year 2 and, using the calculated numbers from the first column, calculate the numbers for the second column, Fiscal Year 2. Remember that for Fiscal Years 2, 3, and 4, even though you will increase your numbers by the given growth percentage rate in the first three rows, Fixed Costs should remain the same across that row. Below is an example of how the table might be completed for Fiscal Year 2. First 12 MonthsFiscal Year 2Growth Forecast11% growth rateSales Volume5,200.005,772.00Cost of Goods300.00333.00Fixed Costs300.00300.00Net Profit4,600.005,139.00 In the above example, we are assuming as follows for Sales Volume in the First 12 Months: 10 reading purchases per week x $10 per purchase = $100 per week in sales $100 weekly sales x 52 work weeks per year = $5,200 For Fiscal Year 2, we are assuming a 11% growth rate. That means: 0.11 x $5,200.00 = $572.00 (increase in revenue) $5,200.00 + $572.00 = $5,772.00 (Sales Volume in Fiscal Year 2) For Cost of Goods and Fixed Costs, assume that the calculated amount is $300 each. Cost of Goods for Fiscal Year 2 will increase by a projected 11% to mirror the Sales Volume increase. 0.11 x $300 = $33.00 $300 + $33 = $333.00 However, Fixed Costs will stay the same. Please keep in mind that these sample numbers are not for an anticipated full-time tarot business. They represent first year revenue for someone doing this less than part-time, as a supplement to possibly increase his or her annual disposable income. Run these projections and revisit them at the close of each year to track your business progress. Divinatory Forecast for Year 1 Business Draw a tarot card for each month of business in Year 1 for a divinatory forecast. Month 1: JanuaryCard Drawn: Interpretation Notes: Month 2: FebruaryCard Drawn: Interpretation Notes: Month 3: MarchCard Drawn: Interpretation Notes: Month 4: AprilCard Drawn: Interpretation Notes: Month 5: MayCard Drawn: Interpretation Notes: Month 6: JuneCard Drawn: Interpretation Notes: Month 7: JulyCard Drawn: Interpretation Notes: Month 8: AugustCard Drawn: Interpretation Notes: Month 9: SeptemberCard Drawn: Interpretation Notes: Month 10: OctoberCard Drawn: Interpretation Notes: Month 11: NovemberCard Drawn: Interpretation Notes: Month 12: DecemberCard Drawn: Interpretation Notes:  Publicity and Promotions Under this section, Publicity and Promotions, well address both marketing and advertising. Marketing is how you get your name out there and through the total awesomeness of your presence, attract prospective clients. Marketing and publicity is free, meaning you dont have to pay any money out of pocket for it, but you do have to invest a lot of your time and energy. Advertising is paid. It is money you shell out so you can get space on a public forum to offer your services for sale. Not all advertising requires money, however. For example, there are many online forums that you could conceivably post adverts on that you wouldnt have to pay for. Social Media Plan  If you are launching a new tarot business in the 21st century, then dare I say ityou need to have social media presence. Let others disagree with that statement. I doubt youll be served well by following that advice of neglecting social media. You must have a notable online presence if you want to thrive as a successful tarot reader. The only exception to that rule is if you are already a local superstar and everyone in town knows about you. Your social media plan will include at least 2 platforms that you commit to being regularly active on, like YouTube, Twitter, Instagram, or Facebook. Also, you need to give to receive. Comment on other peoples posts. Regularly produce engaging yet succinct content. Learn the art of the sound bite. If writing isnt your thing but believe you might have some video charisma, then consider a YouTube channel. Having a YouTube channel gains you a great deal of public exposure. You interact with other YouTube vloggers and create a supportive professional community. You can also nurture interactive relationships with prospective clients, who are more likely to keep your name in mind when they want a tarot reading. Another thing to consider is posting a daily card draw or short reading for the day. Personally I do not find these that helpful, but if youll look at view numbers and other publicly available metrics, it looks like these postings are quite popular with the masses, so its worth considering. Articles Brainstorm Article Idea #1: Article Idea #2: Article Idea #3:  Think about submitting articles for publication to The Cartomancer, a print magazine, Spiral Nature, an online journal, or other related publications. Consider the many New Age or pagan magazines and journals out there. The American Tarot Association publishes the ATA Quarterly and Tarot Reflections. The Tarosophy Tarot Association publishes The Tarosophist. In the above space, brainstorm three different article ideas. As part of your business to-do list in Fiscal Year 1, write three completed articles and submit them for publication. Publications add to your professional credibility, gain you exposure in the professional community, and help to improve your branding. Newsletter Newsletter #1 Newsletter #2 Newsletter #3 Newsletter #4  Of course youll revisit this section throughout the year to update ideas for future newsletter issues. But for now, try your best to brainstorm ideas for all newsletter issues youll release in Year 1. Think about possible content, structure, images youll want to use, etc. The above assumes quarterly newsletters, but you can set the frequency however you like. For a while I was on the fence about whether I thought newsletters were worth putting out. My conclusion is yes, they are. For starters, I definitely read the newsletters of tarot and divination folk Im subscribed to. The trick is to keep a balance between personal and promotional. Your subscribers are nosy and they do want to know about your personal life, so you need to be personable. However, you also have to maintain your professionalism, so theres a balance that needs to be struck. And dont forget that the whole point of a newsletter is business. This is about marketing yourself and keeping your name relevant within your subscribers realm of conscious thought. So be sure to market your services, perhaps offer a few recent testimonials, talk about upcoming deals, promotions, or discounts, and use the newsletter as an opportunity to attract business. Refer back to the Personal Style section and make sure every aspect of your newsletter reflects that personal style, mission statement, and your vision. MailChimp, which is free, is probably the go-to newsletter service that tarot professionals use for their mailing lists. Set up a MailChimp account and jot down your account information here.  Of course you dont have to use MailChimp. Whichever newsletter distribution service you use, jot down your account login information. Online Advertising Plan  How will you market yourself online through advertisements? Many tarot readers buy ad space on Facebook or join groups and forums that allow advertisements to be posted. Think about what steps you will take to advertise your business online. Be careful not to become that business that everybody else rolls their eyes at, however. Dont spam people. Dont self-promote every other hour and litter groups or forums with gaudy ad copy. That will be a surefire way to turn off prospective clientele! Be very careful about how you approach online advertising plans! Stay classy. Dont be pushy. Local Advertising Plan  Do you plan on buying any ad space in local newspapers or magazines? Will you be posting print-out ads on local bulletin boards? Oftentimes you can talk to storeowners, city hall, or the local public library about posting simple 8.5 x 11 advertisements. Sales Promotions  Brainstorm promotion ideas. For example, will you be offering Valentines Day specials? What about discounted New Year readings if they order one 2 months in advance? Perform a divination to get a general, overall sense of your publicity and promotion plan. Devise a spread where there will be three different sections, addressing and answering the three different questions below. Look into the specific card imagery for signs and symbols. Also consider patterns and general evocative energies coming from the cards. Record the divination reading results. Next steps for gaining public attention and garnering positive public image: What will be the best mode for you to achieve positive public response to your work? If youre using tarot, a majority of Wands may indicate your creativity and psychic or magical ability; Cups may indicate emotional rapport and interpersonal relations; Swords indicates intellect, a cerebral connection, writing, speech, and strong communication or verbal skills; Pentacles for being practical, down-to-earth, relatable, and possessing strong commercial and marketing appeal. Signs or omens for immediate next step to focus on in terms of gaining public attention for your professional work:  Checklist of Action Items for Year 1 Complete your Business Plan Set your New Years Resolutions for the forthcoming first year of business Design your website Main page (or landing page): Introductions and welcomes. About page: Your professional biography as a tarot reader and some personal background to establish rapport. Services page: List of reading services you provide (optional: posting prices; I recommend that first year professional readers post their prices). Also be sure to post your service terms, i.e., delivery times for your readings, refund policies, legal disclaimers, etc. Free downloadable templates and samples are provided at benebellwen.com that you may use at will. Privacy policy: If youre using your website for commercial transactions, and you are, then its good e-commerce practice to post a privacy policy. Free downloadable templates are provided at benebellwen.com that you may use at will. Contact page: Create a separate page with your professional contact information. That way its easy for prospective clients to get in touch. Informational content: Whether its a blog, articles, or useful free downloads, you should offer informational content on your website so that there is a reason for people to visit your site, even when theyre not looking for a tarot reading. Such content also helps you to build professional credibility. High-resolution full color photographs of yourself Portrait head shot Vertical head and greater torso shot (including background or props, like tarot cards, that convey your profession) Horizontal head and greater torso shot (including background or props, like tarot cards, that convey your profession) At least 3 (three) candid shots of you reading tarot professional, teaching a tarot class, or conducting a presentation Design and order business cards. Also, get in the habit of taking a small stack of these with you everywhere you go. You never know when or where youll meet a prospective client. Write up an announcement of your new business and send that announcement to friends and family, and everyone in your contacts list. Encourage word of mouth referrals by offering a discount or incentive to these contacts if they secure a new client for you. Design a one-page flyer advertising your business and look into posting these flyers in your town or neighborhood. Write three complete articles on subject matter that relates to the tarot profession in some way and submit them for publication. March 31: Your first quarterly review and self-assessment. June 30: Your second quarterly review and self-assessment. September 30: Your third quarterly review and self-assessment. December 31: Your final quarterly review and self-assessment. This is also the time to do your annual year-end business and fiscal review. Quarter 1 Business Review: March 31 At the close of each quarter, youll want to sit down and reflect on your business progress. Quarter 1 Profit and Loss Sheet Revisit your projections in the Financial Plan section and refer to the Profit and Loss Estimates of Quarter 1, January, February, and March. In the left-most column, youll want to transfer over all listings you set out in your Financial Plan section. The below line items are arbitrary and provided as examples only. Start by copying over your initially projected revenue and cost estimates for Quarter 1. This goes in the column below titled PROJECTED 1st Qtr. Jan, Feb, Mar. Now I hope youve kept copious records of sales and all of your listed line item expenses for January through March. Now tally it all up and input actual profit and loss into the below table. This goes in the next column over, ACTUAL 1st Qtr. Jan, Feb, Mar. Remember you estimated certain expenditures. Now review and see how close your estimates were to reality. Lets say you had estimated $100 total in tarot deck purchase for Fiscal Year 1, for example, and so divided into the quarter, you estimated $25 in tarot deck purchases during the January to March period. Now its time to face the music and see if thats what actually happened. If not, for now, its okay, just write down actual expenditures so you can compare that to your projected expenditures. Note that Fixed Costs should stay the same. Next, copy over your initially projected Quarter 2 revenue and cost estimates, which will go in the column, PROJECTED 2nd Qtr. Apr, May, Jun. Considering your comparative analysis of First Quarter Projected versus Actual, do you want to make any adjustments to the Second Quarter projections? If so, thats what youll do in the last column, Adjusted Projection 2nd Qtr. First Quarter Profit and Loss Review PROJECTED 1st Qtr. Jan, Feb, MarACTUAL 1st Qtr. Jan, Feb, MarPROJECTED 2nd Qtr. Apr, May, JunADJUSTED PROJECTION 2nd Qtr.REVENUE (SALES)3 Card Readings ($10)Celtic Cross Readings ($20)Natal Chart Reading ($70)Full Day Parties/Events ($250)Charmed Gemstones ($15)Candle Spells ($15)TOTAL SALESVARIABLE COSTS & COST OF GOODS (COGS)Tarot DecksOracle DecksGemstones (Bulk Quantity)Candles (Bulk Quantity)Gas Mileage EstimateTOTAL COGSTOTAL SALESTOTAL COGSGROSS PROFITFIXED COSTSWebsite CostsAdvertisingBusiness CardsMarketing MaterialsUtilities (e.g., Internet)Car PaymentsDBA RegistrationOther Operational CostsTOTAL FIXED COSTSGROSS PROFITTOTAL FIXED COSTSNET PROFIT Quarter 1 Performance Assessment Did actual sales performance fall below or exceed your projections? What is your best assessment for why your actual sales performance was what it was?  Is there anything you would do differently in Quarter 2 with regard to your costs and expenditures? What chances or adjustments can be made to lower your Variable and Fixed Costs?  Public Relations Review and Planning Describe what actually you did in Quarter 1 with regard to publicity, promotions, marketing, and advertising. Public Relations: Promotions You Did: Marketing Strategy: Advertising:  How effective were your promotions? Did they increase sales or bring in new clients? Would you repeat those promotions in subsequent quarters?  What will you do differently next quarter for promotions?  Quarter 2 Tarot Reading Devise a spread and perform a tarot reading to project business performance for Fiscal Quarter 2. Record the reading in the space below.  Quarter 2 Business Review: June 30 Revisit your projections in the Financial Plan section and refer to the Profit and Loss Estimates of Quarter 2, April, May, and June. Quarter 2 Profit and Loss Sheet Revisit your projections in the Financial Plan section and refer to the Profit and Loss Estimates of Quarter 2, April, May, and June. In the left-most column below, youll want to transfer over all listings you set out in your previous Financial Plan section. The below line items are arbitrary and provided as examples only. Transfer over your personal, customized listing. You should have kept copious records of sales and all of your listed line item expenses for April through June. Now tally it all up and input actual profit and loss into the below table. This goes in the next column over, ACTUAL 2nd Qtr. Apr., May, Jun. Next, copy over your initially projected Quarter 3 revenue and cost estimates, which will go in the column, PROJECTED 3rd Qtr., Jul., Aug., Sep. Considering your comparative analysis of Second Quarter Projected versus Actual, do you want to make any adjustments to the Third Quarter projections? If so, thats what youll do in the last column, Adjusted Projection 3rd Qtr. Second Quarter Profit and Loss Review PROJECTED 2nd Qtr. Apr, May, JunACTUAL 2nd Qtr. Apr, May, JunPROJECTED 3rd Qtr. Jul, Aug, SepADJUSTED PROJECTION 3rd Qtr.REVENUE (SALES)3 Card Readings ($10)Celtic Cross Readings ($20)Natal Chart Reading ($70)Full Day Parties/Events ($250)Charmed Gemstones ($15)Candle Spells ($15)TOTAL SALESVARIABLE COSTS & COST OF GOODS (COGS)Tarot DecksOracle DecksGemstones (Bulk Quantity)Candles (Bulk Quantity)Gas Mileage EstimateTOTAL COGSTOTAL SALESTOTAL COGSGROSS PROFITFIXED COSTSWebsite CostsAdvertisingBusiness CardsMarketing MaterialsUtilities (e.g., Internet)Car PaymentsDBA RegistrationOther Operational CostsTOTAL FIXED COSTSGROSS PROFITTOTAL FIXED COSTSNET PROFIT Quarter 2 Performance Assessment Did actual sales performance fall below or exceed your projections? What is your best assessment for why your actual sales performance was what it was?  Is there anything you will want to do differently in Quarter 3 with regard to your costs and expenditures? What chances or adjustments can be made to lower your Variable and Fixed Costs?  Public Relations Review and Planning Describe what actually you did in Quarter 2 with regard to publicity, promotions, marketing, and advertising. Compare Quarter 2 activities with Quarter 1. Public Relations: Promotions You Did: Marketing Strategy: Advertising:  How effective were your promotions? Did they increase sales or bring in new clients? Would you repeat those promotions in subsequent quarters?  What will you do differently next quarter for promotions?  Quarter 2 Divination Review Recall the tarot reading you did for Quarter 2 back during Quarter 1. Compare the results of that divination and projection with what actually happened in Quarter 2. Look over the divination results again see if when you performed it during Quarter 1, you missed certain signs and symbols that did later manifest in Quarter 2, but you hadnt noticed. Jot down all observations, thoughts, and comments about the divination result and do a comparative review of the divination with actual events.  Quarter 3 Tarot Reading Devise a spread and perform a tarot reading to project business performance for Fiscal Quarter 3. Record the reading in the space below.  Quarter 3 Business Review: September 30 Revisit your projections in the Financial Plan section and refer to the Profit and Loss Estimates of Quarter 3, July, August, and September. Quarter 3 Profit and Loss Sheet Revisit your projections in the Financial Plan section and refer to the Profit and Loss Estimates of Quarter 3, July, August, September. In the left-most column below, youll want to transfer over all listings you set out in your previous Financial Plan section. The below line items are arbitrary and provided as examples only. Transfer over your personal, customized listing. You should have kept copious records of sales and all of your listed line item expenses for July through September. Now tally it all up and input actual profit and loss into the below table. This goes in the next column over, ACTUAL 3rd Qtr. Jul, Aug., Sep. Next, copy over your initially projected Quarter 4 revenue and cost estimates, which will go in the column, PROJECTED 4th Qtr., Oct, Nov, Dec. Considering your comparative analysis of Third Quarter Projected versus Actual, do you want to make any adjustments to the Fourth Quarter projections? If so, thats what youll do in the last column, Adjusted Projection 4th Qtr. Third Quarter Profit and Loss Review PROJECTED 3rd Qtr. Jul, Aug, SepACTUAL 3rd Qtr. Jul, Aug, SepPROJECTED 4th Qtr. Oct, Nov, DecADJUSTED PROJECTION 4th Qtr.REVENUE (SALES)3 Card Readings ($10)Celtic Cross Readings ($20)Natal Chart Reading ($70)Full Day Parties/Events ($250)Charmed Gemstones ($15)Candle Spells ($15)TOTAL SALESVARIABLE COSTS & COST OF GOODS (COGS)Tarot DecksOracle DecksGemstones (Bulk Quantity)Candles (Bulk Quantity)Gas Mileage EstimateTOTAL COGSTOTAL SALESTOTAL COGSGROSS PROFITFIXED COSTSWebsite CostsAdvertisingBusiness CardsMarketing MaterialsUtilities (e.g., Internet)Car PaymentsDBA RegistrationOther Operational CostsTOTAL FIXED COSTSGROSS PROFITTOTAL FIXED COSTSNET PROFIT Quarter 3 Performance Assessment Did actual sales performance fall below or exceed your projections? What is your best assessment for why your actual sales performance was what it was?  Is there anything you will want to do differently in Quarter 4 with regard to your costs and expenditures? What chances or adjustments can be made to lower your Variable and Fixed Costs?  Public Relations Review and Planning Describe what actually you did in Quarter 3 with regard to publicity, promotions, marketing, and advertising. Compare Quarter 3 activities with Quarters 1 and 2. Public Relations: Promotions You Did: Marketing Strategy: Advertising:  How effective were your promotions? Did they increase sales or bring in new clients? Would you repeat those promotions in subsequent quarters?  What will you do differently next quarter for promotions?  Quarter 3 Divination Review Recall the tarot reading you did for Quarter 3 back during Quarter 2. Compare the results of that divination and projection with what actually happened in Quarter 3. Look over the divination results again see if when you performed it during Quarter 2, you missed certain signs and symbols that did later manifest in Quarter 3, but you hadnt noticed. Jot down all observations, thoughts, and comments about the divination result and do a comparative review of the divination with actual events.  Quarter 4 Tarot Reading Devise a spread and perform a tarot reading to project business performance for Fiscal Quarter 4. Record the reading in the space below.  Quarter 4 Business Review: December 31 Revisit your projections in the Financial Plan section and refer to the Profit and Loss Estimates of Quarter 4, October, November, and December. Quarter 4 Profit and Loss Sheet Revisit your projections in the Financial Plan section and refer to the Profit and Loss Estimates of Quarter 4, October, November, and December. In the left-most column below, youll want to transfer over all listings you set out in your previous Financial Plan section. The below line items are arbitrary and provided as examples only. Transfer over your personal, customized listing. You should have kept copious records of sales and all of your listed line item expenses for October through December. Now tally it all up and input actual profit and loss into the below table. This goes in the next column over, ACTUAL 4th Qtr. Oct., Nov., Dec. Next, copy over your initially projected Quarter 4 revenue and cost estimates, which will go in the column, PROJECTED 4th Qtr., Oct, Nov, Dec. Considering your comparative analysis of Third Quarter Projected versus Actual, do you want to make any adjustments for the coming New Year? Fourth Quarter Profit and Loss Review PROJECTED 4th Qtr. Oct, Nov, DecACTUAL 4th Qtr. Oct, Nov, DecPROJECTED 1st Qtr. Jan, Feb, MarADJUSTED PROJECTION 1st Qtr.REVENUE (SALES)3 Card Readings ($10)Celtic Cross Readings ($20)Natal Chart Reading ($70)Full Day Parties/Events ($250)Charmed Gemstones ($15)Candle Spells ($15)TOTAL SALESVARIABLE COSTS & COST OF GOODS (COGS)Tarot DecksOracle DecksGemstones (Bulk Quantity)Candles (Bulk Quantity)Gas Mileage EstimateTOTAL COGSTOTAL SALESTOTAL COGSGROSS PROFITFIXED COSTSWebsite CostsAdvertisingBusiness CardsMarketing MaterialsUtilities (e.g., Internet)Car PaymentsDBA RegistrationOther Operational CostsTOTAL FIXED COSTSGROSS PROFITTOTAL FIXED COSTSNET PROFIT Quarter 4 Performance Assessment Did actual sales performance fall below or exceed your projections? What is your best assessment for why your actual sales performance was what it was?  Is there anything you will want to do differently in the next fiscal year with regard to your costs and expenditures? What chances or adjustments can be made to lower your Variable and Fixed Costs?  Public Relations Review and Planning Describe what actually you did in Quarter 4 with regard to publicity, promotions, marketing, and advertising. Compare Quarter 4 activities with Quarters 1, 2, and 3. Public Relations: Promotions You Did: Marketing Strategy: Advertising:  How effective were your promotions? Did they increase sales or bring in new clients? Would you repeat those promotions in subsequent quarters?  What will you do differently next quarter for promotions?  Quarter 4 Divination Review Recall the tarot reading you did for Quarter 4 back during Quarter 3. Compare the results of that divination and projection with what actually happened in Quarter 4. Look over the divination results again see if when you performed it during Quarter 3, you missed certain signs and symbols that did later manifest in Quarter 4, but you hadnt noticed. Jot down all observations, thoughts, and comments about the divination result and do a comparative review of the divination with actual events.  Year End Business Assessment As important as it is to plan ahead, you must review yourself at the end. Consider your progress and whether your work has met your expectations. Year End Business Review Review the profits and losses of all four quarters of your first business year. Note that in the below table, each successive column is accumulating from January 1 of your first business year to the end of that specified quarter. Thus, for example, in the column Q2 Tally, youre not just looking at Quarter 2 (April June). Youre looking at Quarter 1 and Quarter 2 combined. In Q4 Tally, Youre looking at all four quarters combined. Each successive column is assessing the subtotals up to that point in the fiscal year. First Year Profit and Loss Review Q1 Tally Jan 1 Mar 31Q2 Tally Jan 1 Jun 30Q3 Tally Jan 1 Sep 30Q4 Tally Jan 1 Dec 31REVENUE (SALES)3 Card Readings ($10)Celtic Cross Readings ($20)Natal Chart Reading ($70)Full Day Parties/Events ($250)Charmed Gemstones ($15)Candle Spells ($15)TOTAL SALESVARIABLE COSTS & COST OF GOODS (COGS)Tarot DecksOracle DecksGemstones (Bulk Quantity)Candles (Bulk Quantity)Gas Mileage EstimateTOTAL COGSTOTAL SALESTOTAL COGSGROSS PROFITFIXED COSTSWebsite CostsAdvertisingBusiness CardsMarketing MaterialsUtilities (e.g., Internet)Car PaymentsDBA RegistrationOther Operational CostsTOTAL FIXED COSTSGROSS PROFITTOTAL FIXED COSTSNET PROFIT Year End Performance Assessment Estimate number of hours per week you worked on the business: __________ hours per week Reflect on that weekly workload and whether any adjustments should be made in Year 2.  Did actual sales performance fall below or exceed your initial projections for your first year in business? What is your best assessment for why your actual sales performance was what it was?  Is there anything you will want to do differently in your second year of business with regard to your costs and expenditures? What chances or adjustments can be made to lower your Variable and Fixed Costs?  First Year Business Resolutions Review Review your five business resolutions from the previous section, First Year Business Resolutions. Transfer them over into the table below. In the next column over, Achieved? write either Yes or No. Also review the three action items you had aimed to complete toward achieving each resolution. Then in the final column, Thoughts and Reflections, consider what you did right that helped you to answer Yes or what you didnt do, your errors and omissions that resulted in you not completing your resolution. 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