Any Company Ker Assumptions 0 \begin{tabular}{|c|c|c|} \hline UNIT SALES & & Actual \\ \hline Month & 3rd Quarter & 4th Quarter \\ \hline TOTAL & 16,310 & 17,790 \\ \hline PID-B & 16,310 & 16,011 \\ \hline PIDP & & 1,779 \\ \hline \end{tabular} Wunt volume Sensituity 0.0% Forecast \begin{tabular}{|c|c|c|c|c|} \hline Ist Qu & 2 nid & 3rd Quarter & 4th Quarter & 1st Quarter \\ \hline 18,600 & 21,600 & 23,400 & 25.500 & 27.900 \\ \hline 16.182 & 17,928 & 18.252 & 18.615 & 19.251 \\ \hline 2,418 & 3,672 & 5,148 & 6,885 & 8.649 \\ \hline 18,600 & 21,600 & 23,400 & 25.500 & 27.900 \\ \hline \end{tabular} \begin{tabular}{|c|c|} \hline PID B & 100% \\ \hline PID-P & 0% \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline & & & & 0.0% \\ \hline 3% & 4% & 5% & 5% & 4% \\ \hline 87% & 83% & 78% & 73% & 69% \\ \hline 13% & 17% & 22% & 27% & 31% \\ \hline \end{tabular} Unitsenting pitice thit cost \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline Unti & 4 & & & & & & & 5 & \\ \hline S & 150 & \$ & 150 & (5) & 150 & $ & 150 & s & 150 \\ \hline S & 220 & $ & 220 & 5 & 220 & S & 220 & Is & 220 \\ \hline \end{tabular} Assumptions: Schedulat Ine-Stmt \& Bat Sheet Caeh flow Grosh. \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|c|c|} \hline Wtd Average Sales Price & s & 231.50 & s & 234.09 & s: & 235.81 & 5 & 238.94 & s & 239.38 & s & 238.10 \\ \hline Wid Average Unit Cost & $ & 157.00 & $ & 159.10 & 5 & 161.90 & 5 & 165.40 & 5 & 168.90 & $ & 171.70 \\ \hline \multicolumn{13}{|l|}{ Gross Profit \% } \\ \hline PID-B & & 30.2% & & 29.5% & & 28.1% & & 26.6% & & 24.4% & & 22.0% \\ \hline PIO-P & & 42.1% & & 41.5% & & 40.3% & & 39.1% & & 37.2% & & 35.3% \\ \hline Wid Average & & 32.2% & & 32.0% & & 31.3% & & 30.8% & & 29.4% & & 27.9% \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|c|} \hline \multirow{4}{*}{\begin{tabular}{l} Sales commissions \\ Royalties \\ Shipping \& handling \end{tabular}} & \multirow{4}{*}{\begin{tabular}{l} (\%6 of sales price) \\ (s of sales price) \\ (per unit) \end{tabular}} & \multicolumn{2}{|c|}{ 1stQuaiter } & \multicolumn{2}{|c|}{ 2nd Quarler } & \multicolumn{2}{|c|}{ 3rd Quanter } & \multicolumn{2}{|c|}{ Ath Quarter } & \multicolumn{2}{|c|}{ Ist Quarter } \\ \hline & & & 5.0% & & 5.0% & & 5.0% & & 5.0% & & 5.0% \\ \hline & & & 4.0% & & 4.0% & & 4.0% & & 4.0% & & 5.0% \\ \hline & & s & 7.00 & 5 & 7.00 & S: & 7.00 & 5 & 9.00 & s. & 9.00 \\ \hline Wages and salaries & (quarterly) & 5 & 388.000 & $ & 400,000 & S & 420.000 & 5 & 425,000 & 5 & 440,000 \\ \hline Re & Gquar & $ & 42,000 & s & 420 & $ & 46 & s & 46 & s & 46.000 \\ \hline & (a) & $ & 8.700 & \$ & 9.0 & & 10 & s & 50 & 5 & 9.700 \\ \hline & & $ & 7.500 & $ & 7,5 & 13 & 7,500 & $5 & 0 & s & 7,500 \\ \hline Dep & lqu & $ & 38.000 & s & 40,000 & $ & 48,000 & is & 52.000 & 5 & 54,000 \\ \hline Other S\&A & rquarterty) 3 & s & 110.000 & $ & 120,000 & $ & 120.000 & s & 130.000 & 5 & 145.000 \\ \hline Advertising Campaign & (owarteriy) & |s & & is & & (s) & & S & & (5) & \\ \hline & (ouarteny) & s & & & 105.000 & 8 & 20,000 & s & 40,000 & $ & \\ \hline Dindends Declare & (quarterly) & s & 20,000 & & 20,000 & s & 20,000 & s & 20,000 & $ & 20,000 \\ \hline Locmieiengiraie & (annuai) & & 8% & & 8% & & & & & & \\ \hline \end{tabular} Other Wuimptois SENSITIVITY SUMMARY RESULTS Assumptions Schedules: Inc Stmt \& Bul Sheet Cash Flow Siaph Other Assumptions Effective income tax rate Ending cash balance per quarter Ending inventory as percentage of next quarter's sales Percentage of purchases pard in Cuirent quarter Following quarter Percentage of sales collected in. Current quarter Foltowing quarter Second following quarter \begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{ SENSITIVIIY SUMMARY RESULTS } \\ \hline NOI & = & 21,142,585 \\ \hline Net Income & = & \\ \hline Line of Credit & = & \\ \hline \begin{tabular}{l} Part 2: (B3a) \\ Inventory Turnover \\ Part 2: (B3b) \end{tabular} & = & 22.28 \\ \hline Days Sales in acct rec. & = & ENTERFOAMULA \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|} \hline Schedule a: Sales plan & & 2uarter & & a Quarter & & rd Quarter & 4th Quarter & Year End \\ \hline Weighted average sales price & 5 & 234.09 & s & 235.81 & s & 238.94 & 239.38 & \\ \hline Total Units & & 18.600 & & 21600 & & 23,400 & 25500 & 19.100 \\ \hline Credit sales, 100% & r & \begin{tabular}{r} 18,600 \\ 1,353,990 \end{tabular} & & $5,093,434 & & $5,591,080 & \begin{tabular}{r} 25,500 \\ 56,104,081 \end{tabular} & $21,142,585 \\ \hline & & & & & & & +8 & \\ \hline \end{tabular} NOTE Actual AR should be collecled in 1st and 2nd Quarters. \begin{tabular}{|c|c|c|c|c|c|} \hline Schedule b; Cash collections & Ist Quarter & 2nd Quarter & 3rd Quarter & 4th Quarter & Year End \\ \hline From current quarter's sales & $1,741,596 & $2,037,373 & $2,236,432 & $2,441,632 & $8,457,034 \\ \hline From sales 1 quarter before & 1,438,322 & $1,523,897 & 1,782,702 & 1,956,878 & 6,701,798 \\ \hline From sales 2 quarters before & 876.663 & 1,027,373 & 5=1,038,498 & 1,273,358 & 4,265,891 \\ \hline \multirow[t]{2}{*}{ Total collections } & $4.056.580 & $4,588,643 & $5,107,631 & 55,671,869 & $19,424,723 \\ \hline & & & & & \\ \hline & & 30 & & & +2 \\ \hline Schedule c: Purchases plan in units & 1st Quarter & 2nd Quarter & 3rd Quarter & 4th Quarter & Year End \\ \hline Desired units in ending inventory & 14,040 & 15,210 & 16,575 & 18,135 & 18,135 \\ \hline Plus unes sold & 18.600 & 21,600 & 23,400 & 25,500 & 89,100 \\ \hline Totaineeded & 32.640 & 36,810 & 39,975 & 43,635 & 107,235 \\ \hline Less beginning inventory & 12090 & 14,040 & 15,210 & 16,575 & 12,090 \\ \hline Required purchases & 20550 & 22.770 & 24,765 & 27.060 & 95,145 \\ \hline 13 & & & & & +2 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline Schedule d: Purchases plan (dollars) & & Quarter & & nd Quarter & & rd Quarter & & th Quarter & Year End \\ \hline Weighted average unit cost & s. & 159.10 & s & 161.90 & 5 & 165.40 & s & 168.90 & \\ \hline & s & & $ & & & & & & \\ \hline Desired ending inventory & & 14,040 & & 15,210 & 5 & 16,575 & s & 18,135 & 18,135 \\ \hline Plus cost of goods sold & & 2,959,260 & & 3,497,040 & & 3,870,360 & & 4,306,950 & 14,633,610 \\ \hline Total requirements & & 2,973,300 & & 3,512,250 & & 3,886,935 & & 4,325,085 & $14,651,745 \\ \hline \begin{tabular}{l} Less beginning inventory \\ Total purchases \end{tabular} & & 2973,300 & & $3,512,2507 & & $3,886,935 & & $4,325,085 & $14,651,745 \\ \hline \end{tabular} Note Actual AP should be paid in 1 st Quarterionly. \begin{tabular}{|c|c|c|c|c|c|} \hline \multirow{2}{*}{\multicolumn{6}{|c|}{\begin{tabular}{l} Schedule e: Cash pmts for purchases \\ From accounts paysblo (12/31) \end{tabular}}} \\ \hline & & & & & 50 \\ \hline 2nd Ouarter & & & & & -1 \\ \hline 3rd Quarter & & & & & . \\ \hline 4th Quarter & & & & & \\ \hline Total payments & 30 & so & so & so & so. \\ \hline \end{tabular} Any Comparty Anvitompany Projected Statements of Cash Flow Projected Statements of Cash Flow Internal Budget Format Proiected Statements of Cash Flow Projected Statements of Cash Flow Dxternat Reporting Format (SFAS 95 - Indirect Method) 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Total Cash Flows from Operating Activities Net lincome Adristments to reconcle net income to net cash provided by operating activities Depreciation and noncash deductions Decrease/(hcrease) in accounts recevable Decreaser(thcreasa) in inventory increasel(Decrease) in accounts payable increase/(Decrease) in interest payable increaser(Decrease) in income tax payable Net Cash Provided by Opereting Activities? Cash Flows from investing Activitles Capital Acquistions Net Cash used by Inve sting Activities Cosh Flows from Fioancing Activites Line of credi Payment of cash dividends Net Cash Provided by Financing Activities Ner Change in Cash Cash at Beginnimg of Month Cash ar End of Month Assumntions scherditae Weighted average computations: \begin{tabular}{|c|c|c|} \hline Ssles price per turit & s & 23729 \\ \hline Variable costs per unit. & & \\ \hline Weighted average unit cost & 5 & 16+24 \\ \hline Sales commissions & & \\ \hline Royalies & & 2 \\ \hline Shipring and handiling & & \\ \hline Total variable costs per unit & $ & 16424 \\ \hline \end{tabular} Fived costs in total CVP Graph Data: Sales Levels Revenue Fried Conts Total cots 0 20,000 40.000 60,000 30,000 314,237,431 $18,953,241 100,000 3. Check figures for projected cash flow. \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{6}{|l|}{ Projected Statements of Cash Flow } \\ \hline \multicolumn{6}{|c|}{ External Reporting Format (SFAS 95 - Indirect Method) } \\ \hline & ist Quartnd & Quartesrd & Quarter 4t & 4th Quarter & Total \\ \hline Net Cash Provided by Operating Activitie & es (127,271) & (162,294) & (173,350) & (195,803) & (658,659 \\ \hline Net Cash used by Investing Activities ' & & (105,005) & (20,000) & (40,000) & (165,000) \\ \hline Net Cash Provided by Financing Activitie & es (69.711) & 267,294 & 193,350 & 235,803 & 530,355 \\ \hline Cash at End of Month & 40,000$ & 40,000$ & 40,000s & $40,0005 & 40,000 \\ \hline \end{tabular}