Page 101 - Craft of Whiskey Distilling

CrAFt oF WHIskEy DIstIllInG | 95
(In reserve (aging) 15 barrels, 330 cases of whiskey.) -Develop plan to sell whiskey futures to investors.
Total Production (cases) Year One 2,300
Best case scenario with 100% sell through. The numbers or gross income before production expenses, taxes. etc.
retail sales
Gin 2,000. Cases at $260 / Case $520,000
NGS Costs $330 for a 55 gal. drum.
One Gallon of 95% NGS produces over two gallons of 40% abv gin.
Total cost: $3/ bottle includes: product bottle carton and label but not marketing and taxes.
The $3 Bottle of gin at retail is $21.67
Whiskey 330 Cases at $350 / Case
Total sales at Retail / Gin and Whiskey
Distillery gross income, 50% to wholesale, retailer
excise Taxes
Federal Tax: 1 gal of NGS =1.9 proof gallon @ $13.50
Net Sales [Income]
Direct costs of goods ($3/bottle in the case)
Gross Profit
Marketing Cost ($2/bottle) Operational Profit
Fixed Costs
Rent, utilities, Insurance and travel *Income at the end of year three
(If you have no employees)
*I’m unable to determine if you are a break even point.
$115,500
$636,500
$317.750
$60,394)
$280,461
$83,880
$173,476
$55,920) $117,556
$61,000
$56,556