Documente Academic
Documente Profesional
Documente Cultură
Sales
Cost of Goods
Gross Margin
ar
8
Ye
ar
7
Ye
ar
6
Ye
ar
5
Ye
ar
4
22-Sep-13
Ye
ar
3
Ye
ar
2
Ye
Ye
ar
1
45,222,900
31,701,253
13,521,647
48,092,858
33,713,093
14,379,765
51,144,951
35,852,611
15,292,340
54,390,737
38,127,907
16,262,830
57,842,510
40,547,599
17,294,910
61,513,340
43,120,851
18,392,489
65,417,130
45,857,408
19,559,722
3,190,816
500,000
1,050,000
5,953,389
1,445,823
467,766
75,000
3,393,217
625,000
1,113,000
6,331,206
1,537,579
497,452
80,250
3,608,464
430,000
1,179,780
6,733,000
1,635,157
529,021
85,868
3,837,371
525,000
1,250,567
7,160,293
1,738,928
562,594
91,878
4,080,805
550,000
1,325,601
7,614,703
1,849,285
598,298
98,310
4,339,688
450,000
1,405,137
8,097,951
1,966,645
636,268
105,191
4,615,000
400,000
1,489,445
8,611,868
2,091,454
676,647
112,555
4,907,785
400,000
1,578,812
9,158,398
2,224,182
719,588
120,434
12,682,794
13,577,704
14,201,291
15,166,632
16,117,002
17,000,881
17,996,968
19,109,199
Income Tax
31,944
11,180
-56,057
0
178,474
62,466
125,708
43,998
145,828
51,040
294,030
102,910
395,520
138,432
450,523
157,683
Net Income
20,764
-56,057
116,008
81,710
94,788
191,119
257,088
292,840
Expenses
Advertising
Maintenance
Rent
Salaries
Shipping
Supplies
Web Sercives
Total Expense
Operating Income
Assumptions
Units Sold in Prior Year
Unit Cost
Annual Sales Growth
Annual Price Increase
Margin
242,847
$122.75
3.50%
2.75%
29.90%
300,000
250,000
NET INCOME
200,000
150,000
100,000
50,000
0
Year 1
-50,000
-100,000
Year 2
Year 3
Year 4
Year 5
Year 6
Year 7
Year 8
r7
Ye
a
r6
Ye
a
r5
Ye
a
r4
Ye
a
r3
Ye
a
r2
22-Sep-13
Ye
a
Ye
a
r1
Net Income
Net Income case 1
Net Income case 2
Net Income case 3
20,764
20,764
20,764
20,764
-56,057
-26,018
-102,846
-52,263
116,008
157,890
52,180
121,258
81,710
149,091
-28,866
90,095
94,788
191,149
-70,468
106,690
191,119
320,314
6,671
206,957
257,088
423,380
24,770
277,322
292,840
500,941
8,339
317,971
3.50%
2.75%
Case 1
4.50%
3.50%
Case 2
2.50%
1.00%
Case 3
1.50%
5.00%
Analyze:
As the result display, In the case 1 , changing the annual sales 3.50% to 4.50% and annual price increase 2.75 to 3.50%. The net income increase from prior year.
In the case two. Both of percentage decreeing, that case the net income decreasing from prior year.
In the case three. The annual price increase 1%-5%. The net income the increasing even the annual sales growth deceasing 2.50% to 1.50%.
ar
8
Ye
ar
7
Ye
ar
6
Ye
ar
5
Ye
ar
4
22-Sep-13
Ye
ar
3
Ye
ar
2
Ye
Ye
ar
1
45,520,634
31,701,253
13,819,381
48,409,487
33,713,093
14,696,393
51,481,674
35,852,611
15,629,063
54,748,830
38,127,907
16,620,923
58,223,327
40,547,599
17,675,728
61,918,325
43,120,851
18,797,474
65,847,817
45,857,408
19,990,409
3,211,813
500,000
1,050,000
5,992,584
1,455,342
470,846
75,000
3,415,548
625,000
1,113,000
6,372,889
1,547,702
500,727
80,250
3,632,212
430,000
1,179,780
6,777,328
1,645,923
532,504
85,868
3,862,626
525,000
1,250,567
7,207,434
1,750,377
566,298
91,878
4,107,662
550,000
1,325,601
7,664,836
1,861,460
602,237
98,310
4,368,250
450,000
1,405,137
8,151,266
1,979,593
640,457
105,191
4,645,374
400,000
1,489,445
8,668,566
2,105,223
681,102
112,555
4,940,086
400,000
1,578,812
9,218,694
2,238,826
724,326
120,434
12,755,585
13,655,115
14,283,614
15,254,180
16,210,106
17,099,893
18,102,264
19,221,178
Income Tax
239,119
83,692
164,266
57,493
412,779
144,473
374,883
131,209
410,816
143,786
575,835
201,542
695,209
243,323
769,231
269,231
Net Income
155,428
106,773
268,307
243,674
267,031
374,293
451,886
500,000
Expenses
Advertising
Maintenance
Rent
Salaries
Shipping
Supplies
Web Sercives
Total Expense
Operating Income
Assumptions
Units Sold in Prior Year
Unit Cost
Annual Sales Growth
Annual Price Increase
Margin
242,847
$122.75
3.50%
2.75%
30.36%
ar
8
Ye
ar
7
Ye
ar
6
Ye
ar
5
Ye
ar
4
22-Sep-13
Ye
ar
3
Ye
ar
2
Ye
Ye
ar
1
46,660,256
32,708,840
13,951,417
51,198,592
35,890,213
15,308,379
56,178,341
39,381,017
16,797,324
61,642,438
43,211,349
18,431,089
67,637,991
47,414,232
20,223,759
74,216,693
52,025,902
22,190,791
81,435,261
57,086,118
24,349,143
3,190,816
500,000
1,050,000
5,953,389
1,445,823
467,766
75,000
3,501,019
625,000
1,113,000
6,532,436
1,586,449
513,263
80,250
3,841,394
430,000
1,179,780
7,167,803
1,740,752
563,185
85,868
4,214,876
525,000
1,250,567
7,864,968
1,910,064
617,962
91,878
4,624,683
550,000
1,325,601
8,629,941
2,095,843
678,067
98,310
5,074,349
450,000
1,405,137
9,469,319
2,299,692
744,018
105,191
5,567,752
400,000
1,489,445
10,390,337
2,523,368
816,384
112,555
6,109,145
400,000
1,578,812
11,400,937
2,768,799
895,788
120,434
12,682,794
13,951,417
15,008,781
16,475,314
18,002,444
19,547,706
21,299,840
23,273,913
Income Tax
31,944
11,180
0
0
299,598
104,859
322,010
112,704
428,645
150,026
676,053
236,619
890,951
311,833
1,075,230
376,330
Net Income
20,764
194,738
209,307
278,619
439,435
579,118
698,899
Expenses
Advertising
Maintenance
Rent
Salaries
Shipping
Supplies
Web Sercives
Total Expense
Operating Income
Assumptions
Units Sold in Prior Year
Unit Cost
Annual Sales Growth
Annual Price Increase
Margin
242,847
$122.75
9.73%
0.00%
29.90%