Items % 2009

Gross revenue 100% 70.1

less: trade discounts 10% 7.01
Net revenue 90% 63.09
Less:
Variable manufacturing, selling and distribution costs 46% 32.25
Gross Margin 44% 30.84
Less:
Advertising 9% 6.309
Consumer promotions and merchandising 3% 2.103
Selling, general and administrative costs 14% 9.814
Profit from Operations 18% 12.62

Profit from operations is higher of lang's by 16.55% than patel's.

 Patel (2010 E) Lang (2010 E)
100.9 117.6
10.09 11.76
90.81 105.84

46.414 54.096
44.396 51.744

9.081 10.584
3.027 3.528
14.126 16.464
18.162 21.168

16.55%
6.55% than patel's.
 Patel's Expectation (2010)
Unit Sales
(2009) Per Unit sale
% Increase Unit Sales
($)
Low End Complete 230.6 20% 276.72 0.15
Manual Sensitooth 29.9 20% 35.88 0.18
Fresh Gum 15 20% 18 0.18
Surround 9 7% 9.63 0.19
Kidsie 15 8% 16.2 0.12
Total 299.5 356.43
Mid Range Zagger 34.4 25% 43 0.29
Manual Directionflex 8.6 25% 10.75 0.53
Total 43 53.75
Battery Swirl Brush 1.5 13% 1.695 6.4
Operated Refills 0.2 0 0.2 0.56
Total 1.7 1.9

Total 344.2 412.08

xpectation (2010) Lang's Expectation (2010)

p/u (after 20% p/u (after 20%

Revenue % Increase Unit Sales Revenue
increase) increase)
0.18 49.8 16% 267.496 0.18 48.15
0.216 7.8 16% 34.684 0.216 7.49
0.216 3.9 16% 17.4 0.216 3.76
0.228 2.2 16% 10.44 0.228 2.38
0.144 2.3 16% 17.4 0.144 2.51
66 347.42 64.29
0.348 15 120% 75.68 0.348 26.34
0.636 6.8 120% 18.92 0.636 12.03
21.8 94.6 38.37
7.68 13 25% 1.875 7.68 14.4
0.672 0.134 25% 0.25 0.672 0.17
13.152 2.125 14.57

100.9 444.145 117.22

16.17%
Product Patel’s Projection
Thailand in 2009 Unit Sales (m)
Category 2009
Low end 86.54% 70% 310.9
Mid range 13.00% 25% 111.035
Battery 0.46% 5% 22.2
operated
Revenue 100.9508 121.33
Lang’s Projection Unit sales
2009 projected
78.20% 347.4
21.30% 94.62

0.50% 2.12

117.59
 Disposable 2005 2009

Income Households Households

per Day (Millions) (Millions)

Above
US$500/year $ 1.37 202.5 46.70% 219 42.70%
Above
US$1,000/year $ 2.74 186.7 43.00% 208.7 40.70%
Above
US$5,000/year $ 13.70 33.6 7.80% 64.2 12.50%

Above
US$10,000/year $ 27.40 7.3 1.70% 15.2 3.00%

Above
US$25,000/year $ 68.49 2.1 0.50% 3.3 0.60%

Above
US$45,000/year $ 123.29 1 0.20% 1.6 0.30%

Above
US$75,000/year $ 205.48 0.5 0.10% 0.8 0.20%
Above
US$150,000/yea
r $ 410.96 0.2 0.10% 0.4 0.10%
TOTAL
HOUSEHOLDS 434 513.1
 Product Average Price Cottle India

Low-End Manual $ 0.15 87%

Mid-Range
Manual $ 0.34 12.50%

Battery-Operated $ 5.60 0.50%