Break Even Analysis
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Break-Even Analysis
Inv. Sales 09/10 Inv. Sales 08/09 Ord. Taken 09/10 Ord. Taken 08/09 Objective (YTD)
No. of Quotes Lease - quotes Sales - quotes Total Close Ratio Security Deposits Current > 30 days > 60 days > 90 days Total Total General Reserves Days Sales Outstanding Sec. Dep/ Cur Inv Credits ($) YTD Credit %
April
May
June
July
367,270.00 262,485.00 515,022.00 96,696.00 433,333.00
463,924.00 267,011.00 401,718.00 220,689.00 866,667.00
418,952.00 284,110.00 1,689,047.00 415,369.00 1,300,000.00
443,459.00 371,684.00 2,051,934.00 20,870.00 1,733,333.00
399,436.00 342,267.00 102,640.00 193,938.00 2,166,667.00
552,455.00 370,967.00 193,680.00 361,000.00 2,800,000.00
372,406.00 394,756.00 337,096.00 453,463.00 3,033,333.00
392,713.00 405,678.00 17,643.00 230,828.00 3,466,667.00
340,942.00 435,890.00 678,925.00 26,097.00 3,900,000.00
April 09 9 874,675.00 783,077.00 1,657,752.00 10% April 09 (1,225,260.00)
May 09 7 652,657.00 4,628,586.00 5,282,243.00 7% May 09 (1,196,673.00)
June 09 17 2,236,884.00 1,569,342.00 6,806,226.00 24% June 09 (1,365,651.00)
July 09 12 488,135.00 384,070.00 872,206.00 42% July 09 (1,439,720.00)
Aug 09 13 3,780,282.00 625,399.00 4,405,681.00 42% Aug 09 (1,403,229.00)
Sept 09 8 1,099,260.00 911,349.00 2,010,609.00 32% Sept 09 (1,473,692.00)
Oct 09 8 572,914.00 754,278.00 1,327,192.00 8% Oct 09 (1,080,530.00)
Nov 09 13 1,159,411.00 325,893.00 1,485,304.00 11% Nov 09 (1,188,222.00)
431,718.00 532,772.00 362,225.00 1,322,608.00 2,649,323.00 931,696.00 144.61 333.60% 31 0.00%
500,051.00 398,823.00 392,587.00 1,460,826.00 2,752,287.00 1,062,360.00 125.89 258% 31 0.00%
380,910.00 405,789.00 248,895.00 1,266,318.00 2,301,912.00 982,128.00 96.60 326% 6,831 1.60%
362,269.00 433,586.00 350,337.00 1,176,238.00 2,322,430.00 969,952.00 93.30 325% 64,232 14.50%
321,159.00 384,774.00 364,546.00 1,057,280.00 2,127,759.00 887,723.00 89.92 351% 0.00%
261,836.00 594,119.00 296,025.00 1,077,488.00 2,229,468.00 881,937.00 88.36 267% 17,873 3.20%
(129,774.00) 521,416.00 295,680.00 694,840.00 1,382,162.00 588,943.00 54.81 290% 116 0.00%
(240,572.00) 389,234.00 427,149.00 726,238.00 1,302,049.00 508,510.00 55.11 303% 0.00%
(1) Quote objective equals 4 x orders Taken Objective: Objective close ratio for all TM's and all tiers is 25% (2) A/R information is presented at the gross income (3) Close ratio = orders taken/ quotes: ratio is calculated based on 3-month totals Additional Note: orders objective = sales objectives
August
September
October
November
December
January
February
March
542,811.00
322,488.00
397,047.00
522,185.00 4,333,333.00
403,189.00 4,766,667.00
(115,195.00) 5,200,000.00
Dec 09 6 785,674.00 682,615.00 1,468,286.00 24% Dec 09 (1,231,514.00)
Jan 10 12 1,186,027.00
Feb 10 12 798,165.00
1,183,027.00 19% Jan 10 (970,821.00)
798,265.00 31% Feb 10 (1,213,723.00)
(238,508.00) 466,849.00 323,191.00 957,097.00 1,508,629.00 597,956.00 75.34 361% 18,080 5.30%
632,068.00 455,543.00 447,362.00 1,331,171.00 2,866,144.00 363,492.00 165.41 179% 3.70%
433,149.00 565,481.00 429,857.00 1,504,903.00 2,933,390.00 404,795.00 177.81 376% 3.40%
Total 3,751,557.00 4,397,194.00 5,987,705.00 2,829,129.00
Mar 10 12 mo. Average 15 11 2,313,703.00 1,329,091.00 3,022,674.00 1,140,607.00 5,336,377.00 2,469,697.00 11% 23% Mar 10 Average (1,028,112.00) (1,234,762.00) 549,908.00 435,567.00 423,591.00 1,152,345.00 2,561,411.00 316,268.00 162.74 259% 4.50%
272,018.00 465,329.00 363,454.00 1,143,946.00 2,244,747.00 707,980.00 110.82 223.80% YTD Credits 107,194
Invoice YTD % Objective 96%
1,733,333.00 25%
75
2%
April 09 Inv. Sales 09/10 Inv. Sales 08/09 Ord. Taken 09/10 Ord. Taken 08/09 Objective (YTD)
367,270.00 262,485.00 515,022.00 96,696.00 433,333.00
May 09 463,924.00 267,011.00 401,718.00 220,689.00 866,667.00
June 09 418,952.00 284,110.00 1,689,047.00 415,369.00 1,300,000.00
July 09 443,459.00 371,684.00 2,051,934.00 20,870.00 1,733,333.00
Aug 09 399,436.00 342,267.00 102,640.00 193,938.00 2,166,667.00
Sept 09 552,455.00 370,967.00 193,680.00 361,000.00 2,800,000.00
Oct 09 372,406.00 394,756.00 337,096.00 453,463.00 3,033,333.00
Nov 09 392,713.00 405,678.00 17,643.00 230,828.00 3,466,667.00
Dec 09 340,942.00 435,890.00 678,925.00 26,097.00 3,900,000.00
Jan 10
Feb 10
Mar 10
542,811.00
322,488.00
397,047.00
522,185.00 4,333,333.00
403,189.00 4,766,667.00
(115,195.00) 5,200,000.00
Total 3,751,557.00 4,397,194.00 5,987,705.00 2,829,129.00
Invoice YTD % Objective 96%
EFCO PHILS. LTD. STATEMENT OF INCOME Currency in US Dollars For the year ended March 31, 2010
Actual ( Mar 31, '09 )
Budget ( Apr '09 - Mar '10 )
Gross Income Sales Lease Inter-company sales Provision for credits
1,031,167.00 2,725,165.00 431,227.00 134,165.00
750,000.00 3,150,000.00 150,000.00 337,500.00
Gross Revenue
4,321,724.00
4,387,500.00
Cost of Sales Cost of Goods Sold Inter-company cost of goods sold Depreciation
139,863.00 91,455.00 1,582,148.00
185,123.00 9,662.00 1,702,301.00
Total Cost of Sales
1,813,466.00
1,897,086.00
Gross Profit Gross Profit Percentage
2,508,258.00 58%
2,490,414.00 57%
Operating expenses Salaries and wages Commission Employee benefits Marketing Corporate development Occupancy Communication Travel Subsistence Operations Professional expenses Taxes & penalties Miscellaneous expenses
256,522.00 151,049.00 11,651.00 128,182.00 109,294.00 181,378.00 174,705.00 69,491.00 31,334.00 276,212.00 7,054.00 844.00 5,042.00
266,318.00 117,000.00 16,169.00 94,526.00 141,050.00 180,308.00 208,467.00 59,999.00 18,965.00 235,983.00 8,370.00 10,069.00 13,679.00
Total Operationg Expenses
1,402,758.00
1,370,903.00
Operating Income
1,105,500.00
1,119,511.00
173.00 (31,656.00) 3,942.00
1,290.00 (31,700.00) -
1,077,959.00
1,089,101.00
Income Tax expense
377,286.00
354,750.00
Net Income
700,673.00
734,351.00
Other Income ( Expenses ) Interest Income Accounting & Data Processing Gain ( loss ) on disposals Earnings before income tax
Inv. Sales 09/10 Inv. Sales 08/09 Ord. Taken 09/10 Ord. Taken 08/09 Objective (YTD)
No. of Quotes Lease - quotes Sales - quotes Total Close Ratio Security Deposits Current > 30 days > 60 days > 90 days Total Total General Reserves Days Sales Outstanding Sec. Dep/ Cur Inv Credits ($) YTD Credit %
April
May
June
July
367,270.00 262,485.00 515,022.00 96,696.00 433,333.00
463,924.00 267,011.00 401,718.00 220,689.00 866,667.00
418,952.00 284,110.00 1,689,047.00 415,369.00 1,300,000.00
443,459.00 371,684.00 2,051,934.00 20,870.00 1,733,333.00
399,436.00 342,267.00 102,640.00 193,938.00 2,166,667.00
552,455.00 370,967.00 193,680.00 361,000.00 2,800,000.00
372,406.00 394,756.00 337,096.00 453,463.00 3,033,333.00
392,713.00 405,678.00 17,643.00 230,828.00 3,466,667.00
340,942.00 435,890.00 678,925.00 26,097.00 3,900,000.00
April 09 9 874,675.00 783,077.00 1,657,752.00 10% April 09 (1,225,260.00)
May 09 7 652,657.00 4,628,586.00 5,282,243.00 7% May 09 (1,196,673.00)
June 09 17 2,236,884.00 1,569,342.00 6,806,226.00 24% June 09 (1,365,651.00)
July 09 12 488,135.00 384,070.00 872,206.00 42% July 09 (1,439,720.00)
Aug 09 13 3,780,282.00 625,399.00 4,405,681.00 42% Aug 09 (1,403,229.00)
Sept 09 8 1,099,260.00 911,349.00 2,010,609.00 32% Sept 09 (1,473,692.00)
Oct 09 8 572,914.00 754,278.00 1,327,192.00 8% Oct 09 (1,080,530.00)
Nov 09 13 1,159,411.00 325,893.00 1,485,304.00 11% Nov 09 (1,188,222.00)
431,718.00 532,772.00 362,225.00 1,322,608.00 2,649,323.00 931,696.00 144.61 333.60% 31 0.00%
500,051.00 398,823.00 392,587.00 1,460,826.00 2,752,287.00 1,062,360.00 125.89 258% 31 0.00%
380,910.00 405,789.00 248,895.00 1,266,318.00 2,301,912.00 982,128.00 96.60 326% 6,831 1.60%
362,269.00 433,586.00 350,337.00 1,176,238.00 2,322,430.00 969,952.00 93.30 325% 64,232 14.50%
321,159.00 384,774.00 364,546.00 1,057,280.00 2,127,759.00 887,723.00 89.92 351% 0.00%
261,836.00 594,119.00 296,025.00 1,077,488.00 2,229,468.00 881,937.00 88.36 267% 17,873 3.20%
(129,774.00) 521,416.00 295,680.00 694,840.00 1,382,162.00 588,943.00 54.81 290% 116 0.00%
(240,572.00) 389,234.00 427,149.00 726,238.00 1,302,049.00 508,510.00 55.11 303% 0.00%
(1) Quote objective equals 4 x orders Taken Objective: Objective close ratio for all TM's and all tiers is 25% (2) A/R information is presented at the gross income (3) Close ratio = orders taken/ quotes: ratio is calculated based on 3-month totals Additional Note: orders objective = sales objectives
August
September
October
November
December
January
February
March
542,811.00
322,488.00
397,047.00
522,185.00 4,333,333.00
403,189.00 4,766,667.00
(115,195.00) 5,200,000.00
Dec 09 6 785,674.00 682,615.00 1,468,286.00 24% Dec 09 (1,231,514.00)
Jan 10 12 1,186,027.00
Feb 10 12 798,165.00
1,183,027.00 19% Jan 10 (970,821.00)
798,265.00 31% Feb 10 (1,213,723.00)
(238,508.00) 466,849.00 323,191.00 957,097.00 1,508,629.00 597,956.00 75.34 361% 18,080 5.30%
632,068.00 455,543.00 447,362.00 1,331,171.00 2,866,144.00 363,492.00 165.41 179% 3.70%
433,149.00 565,481.00 429,857.00 1,504,903.00 2,933,390.00 404,795.00 177.81 376% 3.40%
Total 3,751,557.00 4,397,194.00 5,987,705.00 2,829,129.00
Mar 10 12 mo. Average 15 11 2,313,703.00 1,329,091.00 3,022,674.00 1,140,607.00 5,336,377.00 2,469,697.00 11% 23% Mar 10 Average (1,028,112.00) (1,234,762.00) 549,908.00 435,567.00 423,591.00 1,152,345.00 2,561,411.00 316,268.00 162.74 259% 4.50%
272,018.00 465,329.00 363,454.00 1,143,946.00 2,244,747.00 707,980.00 110.82 223.80% YTD Credits 107,194
Invoice YTD % Objective 96%
1,733,333.00 25%
75
2%
April 09 Inv. Sales 09/10 Inv. Sales 08/09 Ord. Taken 09/10 Ord. Taken 08/09 Objective (YTD)
367,270.00 262,485.00 515,022.00 96,696.00 433,333.00
May 09 463,924.00 267,011.00 401,718.00 220,689.00 866,667.00
June 09 418,952.00 284,110.00 1,689,047.00 415,369.00 1,300,000.00
July 09 443,459.00 371,684.00 2,051,934.00 20,870.00 1,733,333.00
Aug 09 399,436.00 342,267.00 102,640.00 193,938.00 2,166,667.00
Sept 09 552,455.00 370,967.00 193,680.00 361,000.00 2,800,000.00
Oct 09 372,406.00 394,756.00 337,096.00 453,463.00 3,033,333.00
Nov 09 392,713.00 405,678.00 17,643.00 230,828.00 3,466,667.00
Dec 09 340,942.00 435,890.00 678,925.00 26,097.00 3,900,000.00
Jan 10
Feb 10
Mar 10
542,811.00
322,488.00
397,047.00
522,185.00 4,333,333.00
403,189.00 4,766,667.00
(115,195.00) 5,200,000.00
Total 3,751,557.00 4,397,194.00 5,987,705.00 2,829,129.00
Invoice YTD % Objective 96%
EFCO PHILS. LTD. STATEMENT OF INCOME Currency in US Dollars For the year ended March 31, 2010
Actual ( Mar 31, '09 )
Budget ( Apr '09 - Mar '10 )
Gross Income Sales Lease Inter-company sales Provision for credits
1,031,167.00 2,725,165.00 431,227.00 134,165.00
750,000.00 3,150,000.00 150,000.00 337,500.00
Gross Revenue
4,321,724.00
4,387,500.00
Cost of Sales Cost of Goods Sold Inter-company cost of goods sold Depreciation
139,863.00 91,455.00 1,582,148.00
185,123.00 9,662.00 1,702,301.00
Total Cost of Sales
1,813,466.00
1,897,086.00
Gross Profit Gross Profit Percentage
2,508,258.00 58%
2,490,414.00 57%
Operating expenses Salaries and wages Commission Employee benefits Marketing Corporate development Occupancy Communication Travel Subsistence Operations Professional expenses Taxes & penalties Miscellaneous expenses
256,522.00 151,049.00 11,651.00 128,182.00 109,294.00 181,378.00 174,705.00 69,491.00 31,334.00 276,212.00 7,054.00 844.00 5,042.00
266,318.00 117,000.00 16,169.00 94,526.00 141,050.00 180,308.00 208,467.00 59,999.00 18,965.00 235,983.00 8,370.00 10,069.00 13,679.00
Total Operationg Expenses
1,402,758.00
1,370,903.00
Operating Income
1,105,500.00
1,119,511.00
173.00 (31,656.00) 3,942.00
1,290.00 (31,700.00) -
1,077,959.00
1,089,101.00
Income Tax expense
377,286.00
354,750.00
Net Income
700,673.00
734,351.00
Other Income ( Expenses ) Interest Income Accounting & Data Processing Gain ( loss ) on disposals Earnings before income tax
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