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107120858.xls.ms_office
Expense Breakdown
107120858.xls.ms_office
Type of Account*
b
b
f
f
f
f
f
f
f
f
f
v
f
f
f
*F=Fixed
V=Variable
B=Both Fixed and Variable
Now click the "Assumptions" tab Next Sheet.
Assumptions
107120858.xls.ms_office
2003
2004
2005
2006
2007
200
1,500
200
1,500
200
1,500
200
1,500
200
1,500
1,000,000
500,000
250,000
100,000
50,000
1,900,000
1,040,000
520,000
260,000
104,000
52,000
1,976,000
1,081,600
540,800
270,400
108,160
54,080
2,055,040
1,124,864
562,432
281,216
112,486
56,243
2,137,242
1,169,859
584,929
292,465
116,986
58,493
2,222,731
65.0%
55.0%
50.0%
50.0%
50.0%
59.2%
65.0%
55.0%
50.0%
50.0%
50.0%
59.2%
65.0%
55.0%
50.0%
50.0%
50.0%
59.2%
65.0%
55.0%
50.0%
50.0%
50.0%
59.2%
65.0%
55.0%
50.0%
50.0%
50.0%
59.2%
% of Category Sales
Payroll Expense
Fixed $ Amount
% of Total Sales
50,000
15.00%
52,000
15.00%
54,080
15.00%
56,243
15.00%
58,493
15.00%
Fixed $ Amount
% of Total Sales
30,000
5.00%
31,200
5.00%
32,448
5.00%
33,746
5.00%
35,096
5.00%
Fixed $ Amount
15,000
15,600
16,224
16,873
17,548
Fixed $ Amount
2,000
2,080
2,163
2,250
2,340
Fixed $ Amount
10,000
10,400
10,816
11,249
11,699
Fixed $ Amount
20,000
20,800
21,632
22,497
23,397
Accounting/ Legal
Telephone Expense
Utilities
Assumptions
Office Supplies
Maintenance Expense
Rent
Property Taxes
Travel
Miscellaneous Expenses
Insurance
Interest Expense
107120858.xls.ms_office
Fixed $ Amount
10,000
10,400
10,816
11,249
11,699
Fixed $ Amount
2,500
2,500
2,500
2,500
2,500
Fixed $ Amount
50,000
50,000
50,000
50,000
50,000
Fixed $ Amount
Fixed $ Amount
10,000
10,000
10,000
10,000
10,000
% of Total Sales
2.00%
2.00%
2.00%
2.00%
2.00%
Fixed $ Amount
10,000
10,000
10,000
10,000
10,000
Fixed $ Amount
5,000
5,000
5,000
5,000
5,000
Fixed $ Amount
5,000
5,000
5,000
5,000
5,000
Fixed $ Amount
500
500
500
500
500
Fixed $ Amount
2,500
2,500
2,500
2,500
2,500
Inc. Stmt.
107120858.xls.ms_office
Historical Data
2001
2002
1,500
1,500
2003
1,500
2004
1,500
Projections
2005
1,500
2006
1,500
2007
1,500
800,000
500,000
125,000
62,500
50,000
800,000
500,000
125,000
62,500
50,000
1,000,000
500,000
250,000
100,000
50,000
1,040,000
520,000
260,000
104,000
52,000
1,081,600
540,800
270,400
108,160
54,080
1,124,864
562,432
281,216
112,486
56,243
1,169,859
584,929
292,465
116,986
58,493
1,537,500
1,537,500
1,900,000
1,976,000
2,055,040
2,137,242
2,222,731
1,025
0.00%
1,025
23.58%
1,267
4.00%
1,317
4.00%
1,370
4.00%
1,425
4.00%
1,482
427,500
250,000
68,750
37,500
25,000
427,500
250,000
68,750
37,500
25,000
650,000
275,000
125,000
50,000
25,000
676,000
286,000
130,000
52,000
26,000
703,040
297,440
135,200
54,080
27,040
731,162
309,338
140,608
56,243
28,122
760,408
321,711
146,232
58,493
29,246
808,750
808,750
1,125,000
1,170,000
1,216,800
1,265,472
1,316,091
52.60%
52.60%
59.21%
59.21%
59.21%
59.21%
59.21%
Operating Expenses:
Payroll Expenses
Employee Benefits
Accounting/ Legal
Telephone
Marketing & Advertising
Utilities
Office Supplies
Maintenance
Travel
Miscellaneous Expenses
300,000
188,750
5,000
2,000
1,000
10,000
4,000
2,500
10,000
38,000
300,000
188,750
5,000
2,000
1,000
10,000
4,000
2,500
10,000
38,000
335,000
125,000
15,000
2,000
10,000
20,000
10,000
2,500
10,000
38,000
348,400
130,000
15,600
2,080
10,400
20,800
10,400
2,500
10,000
39,520
362,336
135,200
16,224
2,163
10,816
21,632
10,816
2,500
10,000
41,101
376,829
140,608
16,873
2,250
11,249
22,497
11,249
2,500
10,000
42,745
391,903
146,232
17,548
2,340
11,699
23,397
11,699
2,500
10,000
44,455
Total Sales
Growth in Sales from previous year
Total Sales per Square Foot
561,250
561,250
567,500
589,700
612,788
636,800
661,772
36.50%
36.50%
29.87%
29.84%
29.82%
29.80%
29.77%
Occupancy Costs:
Rent
Property Taxes
Insurance
25,000
0
1,000
25,000
0
1,000
50,000
0
10,000
50,000
0
10,000
50,000
0
10,000
50,000
0
10,000
50,000
0
10,000
26,000
26,000
60,000
60,000
60,000
60,000
60,000
200
500
200
500
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
Interest Expense
Depreciation and Amortization
Income Before Taxes
in percent of Total Sales
140,800
9.16%
140,800
9.16%
137,500
7.24%
146,300
7.40%
155,452
7.56%
164,970
7.72%
174,869
7.87%
107120858.xls.ms_office
Net Income
Add:
Depreciation and Amortization
Cash Flow from Operations
Repayment of Debt
Reserve for Replacement of Fixed Assets
Cash Flow After Replacement of Fixed Assets
and Debt Repayment
Historical Data
2001
2002
140,800
140,800
2003
137,500
2004
146,300
Projections
2005
155,452
2006
164,970
2007
174,869
500
500
5,000
5,000
5,000
5,000
5,000
141,300
0
0
141,300
141,300
0
0
141,300
142,500
500
2,500
139,500
151,300
500
2,500
148,300
160,452
500
2,500
157,452
169,970
500
2,500
166,970
179,869
500
2,500
176,869
107120858.xls.ms_office
Historical Data
Projections
2001
2002
2003
2004
2005
2006
This sheet expresses all income statement values in percent of total sales unless otherwise stated.
There are no required inputs for this sheet. All data is automatically generated
Sales:
Gift Items
Sports Items
Food Items
Beverage Items
Miscellaneous
2007
52.03%
32.52%
8.13%
4.07%
3.25%
52.03%
32.52%
8.13%
4.07%
3.25%
52.63%
26.32%
13.16%
5.26%
2.63%
52.63%
26.32%
13.16%
5.26%
2.63%
52.63%
26.32%
13.16%
5.26%
2.63%
52.63%
26.32%
13.16%
5.26%
2.63%
52.63%
26.32%
13.16%
5.26%
2.63%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
53.44%
50.00%
55.00%
60.00%
50.00%
53.44%
50.00%
55.00%
60.00%
50.00%
65.00%
55.00%
50.00%
50.00%
50.00%
65.00%
55.00%
50.00%
50.00%
50.00%
65.00%
55.00%
50.00%
50.00%
50.00%
65.00%
55.00%
50.00%
50.00%
50.00%
65.00%
55.00%
50.00%
50.00%
50.00%
52.60%
52.60%
59.21%
59.21%
59.21%
59.21%
59.21%
Operating Expenses:
Payroll Expenses
Employee Benefits
Accounting/ Legal
Telephone
Marketing & Advertising
Utilities
Office Supplies
Maintenance
Travel
Miscellaneous Expenses
19.51%
12.28%
0.33%
0.13%
0.07%
0.65%
0.26%
0.16%
0.65%
2.47%
19.51%
12.28%
0.33%
0.13%
0.07%
0.65%
0.26%
0.16%
0.65%
2.47%
17.63%
6.58%
0.79%
0.11%
0.53%
1.05%
0.53%
0.13%
0.53%
2.00%
17.63%
6.58%
0.79%
0.11%
0.53%
1.05%
0.53%
0.13%
0.51%
2.00%
17.63%
6.58%
0.79%
0.11%
0.53%
1.05%
0.53%
0.12%
0.49%
2.00%
17.63%
6.58%
0.79%
0.11%
0.53%
1.05%
0.53%
0.12%
0.47%
2.00%
17.63%
6.58%
0.79%
0.11%
0.53%
1.05%
0.53%
0.11%
0.45%
2.00%
36.50%
36.50%
29.87%
29.84%
29.82%
29.80%
29.77%
Occupancy Costs:
Rent
Property Taxes
Insurance
1.63%
0.00%
0.07%
1.63%
0.00%
0.07%
2.63%
0.00%
0.53%
2.53%
0.00%
0.51%
2.43%
0.00%
0.49%
2.34%
0.00%
0.47%
2.25%
0.00%
0.45%
1.69%
1.69%
3.16%
3.04%
2.92%
2.81%
2.70%
Interest Expense
Depreciation and Amortization
0.01%
0.03%
0.01%
0.03%
0.26%
0.26%
0.25%
0.25%
0.24%
0.24%
0.23%
0.23%
0.22%
0.22%
9.16%
9.16%
7.24%
7.40%
7.56%
7.72%
7.87%
Total Sales
Cost of Goods Sold:
Gift Items
Sports Items
Food Items
Beverage Items
Miscellaneous
% of Gift Sales
% of Sports Sales
% of Food Sales
% of Bev. Sales
% of Misc. Sales
Break Even
107120858.xls.ms_office
Account
Cost of Goods Sold:
Gift Items
Sports Items
Food Items
Beverage Items
Miscellaneous
Payroll Expenses
Employee Benefits
Accounting/ Legal
Telephone
Marketing & Advertising
Utilities
Office Supplies
Maintenance
Rent
Property Taxes
Travel
Miscellaneous Expenses
Insurance
Interest Expense
Depreciation and Amortization
Total
Fixed Cost
Variable Cost per $1 of Revenue
2003
650,000
275,000
125,000
50,000
25,000
285,000
95,000
0
0
0
0
0
0
0
0
0
38,000
0
0
0
1,543,000
Total Cost
650,000
275,000
125,000
50,000
25,000
335,000
125,000
15,000
2,000
10,000
20,000
10,000
2,500
50,000
0
10,000
38,000
10,000
5,000
5,000
1,762,500
Total Sales
0
190,000
380,000
570,000
760,000
950,000
1,140,000
1,330,000
1,520,000
1,710,000
1,900,000
2,090,000
2,280,000
2,470,000
2,660,000
2,850,000
3,040,000
3,230,000
3,420,000
3,610,000
Total Cost
219,500
373,800
528,100
682,400
836,700
991,000
1,145,300
1,299,600
1,453,900
1,608,200
1,762,500
1,916,800
2,071,100
2,225,400
2,379,700
2,534,000
2,688,300
2,842,600
2,996,900
3,151,200
219,500
0.812
Current Sales
Current Sales / Sq. Ft.
Current Profit:
Break even Sales point:
Break Even Sales / Sq. Ft.
Fixed Cost
219,500
219,500
219,500
219,500
219,500
219,500
219,500
219,500
219,500
219,500
219,500
219,500
219,500
219,500
219,500
219,500
219,500
219,500
219,500
219,500
2,500,000
Total Sales
2,000,000
Fixed Cost
Total Cost
1,500,000
1,000,000
500,000
0
Total Sales
$1,900,000
$1,266.67
$137,500
$1,168,207
$779
Profit/(Loss)
(219,500)
(183,800)
(148,100)
(112,400)
(76,700)
(41,000)
(5,300)
30,400
66,100
101,800
137,500
173,200
208,900
244,600
280,300
316,000
351,700
387,400
423,100
458,800
Charts
107120858.xls.ms_office
2,500,000
200,000
180,000
2,000,000
160,000
Dollars
Dollars
140,000
1,500,000
1,000,000
120,000
100,000
80,000
60,000
40,000
500,000
20,000
0
0
2001
2002
2003
2004
2005
2006
2001
2007
2002
2003
Cash Flows
2005
2006
2007
Operating Expenses
4%
200,000
180,000
160,000
3%
140,000
Dollars
2004
Year
Year
0%
2%
2%
2%
0%
Payroll Expenses
120,000
Employee Benefits
100,000
Accounting/ Legal
80,000
Telephone
60,000
24%
40,000
Utilities
20,000
63%
0
2001
2002
2003
2004
2005
2006
2007
Office Supplies
Maintenance
Travel
Year
Sales Breakdown
3%
5%
13%
Gift Items
Sports Items
Food Items
53%
26%
Beverage Items
Miscellaneous
What-If
107120858.xls.ms_office
29.87%
$567,500
Note: All accounts other than
$137,500
0.00%
$0
$705,000
59.21%
1,125,000
Note: All accounts other than cost of
$137,500
0.00%
0
$1,262,500
$1,267
$1,900,000
$1,543,000
$137,500
$0
$0
$0
($219,500)
10