Balance Sheet of Team 6001 - Quarter 1 to 2

Head
Cash
Accounts Receivable
Inventory
Plant (Gross)
Accumulated Depreciation
Plant (Net) Depreciation
Research (Gross)
Accumulated Amortization
Research (Net)
Prepaid Research Expenditure
Total Assets
Common Stock
Accounts Payable
Short Term Loan
Long Term Loan
Retained Earnings
Total Liabilities

Q2(E)
1,096
3,491,604
720,000
3,000,000
(150,000)
2,850,000
65,000
0
65,000
0
7,127,700
3,000,000
1,800,000
1,500,000
2,050,000
(1,222,300)
7,127,700

Profit And Loss Statement of Team 6001 - Quarter 1 to 2

Head
Q2(E)
Q1
Revenue
5,819,340
Cost of Goods Sold
(4,000,000)
Plant Depreciation
(75,000)
Gross Margin
1,744,340
Research Amortization
0
Inventory Holding Costs
(9,000)
Marketing Research Costs
(100,000)
Advertising Costs
(124,000)
Sales Costs
(468,000)
After Sales Costs
(741,000)
Administrative Expenses
(1,635,000)
Miscellaneous Expenses
0

Q1
92,580
2,910,480
720,000
1,500,000
(75,000)
1,425,000
0
0
0
48,500
5,196,560
3,000,000
1,800,000
270,000
0
126,560
5,196,560

4,850,800
(3,280,000)
(75,000)
1,495,800
0
(9,000)
0
(70,000)
(234,000)
(342,000)
(660,000)
0

Profit Before Interest And Tax

Short Term Interest
Long Term Interest
Profit Before Tax
Tax
Profit After Tax

(1,332,660)
(16,200)
0
(1,348,860)
0
(1,348,860)

180,800
0
0
180,800
(54,240)
126,560

Cash Flow Statement of Team 6001 - Quarter 1 to 2

Head
Q2(E)
Q1
Profit After Tax
(1,348,860)
Add: Depreciation
75,000
Decrease (Increase) in Inventory
0
Decrease (Increase) in Accounts Receivable (581,124)
Increase (Decrease) in Accounts Payable
0
Cash Flow From Operating Activities
(1,854,984)
Add (Less) Investment in Plant
(1,500,000)
Add (Less) Investment in Research
(16,500)
Cash Flow From Investing Activities
(1,516,500)
Increase (Decrease) in Short Term Loan
1,230,000
Increase (Decrease) in Long Term Loan
2,050,000
Cash Flow From Financing Activities
3,280,000
Net Change in Cash
(91,484)
Opening Balance
92,580
Closing Balance
1,096

Cost Structure of Team 6001 - Quarter 1 to 2

Head
Q2(E)
Revenue
Cost of Goods Sold
Plant Depreciation
Gross Margin
Research Amortization
Inventory Holding Costs
Marketing Research Costs

126,560
75,000
(720,000)
(2,910,480)
1,800,000
(1,628,920)
0
(48,500)
(48,500)
270,000
0
270,000
(1,407,420)
1,500,000
92,580

Q1
100
(69)
(1)
30
0
(0)
(2)

100
(68)
(2)
31
0
(0)
0

Advertising Costs
Sales Costs
After Sales Costs
Administrative Expenses
Miscellaneous Expenses
Profit Before Interest And Tax
Short Term Interest
Long Term Interest
Profit Before Tax
Tax
Profit After Tax

(2)
(8)
(13)
(28)
0
(23)
(0)
0
(23)
0
(23)

Region Wise Contributiont of Team 6001 - Quarter 1

Head
North America Asia
Revenue
2,886,000
Cost of Goods Sold
1,888,000
Gross Contribution
998,000
Advertising Costs
47,000
Sales Costs
156,000
After Sales Costs
228,000
Net Contribution
567,000

(1)
(5)
(7)
(14)
0
4
0
0
4
(1)
3

Latin America
1,964,800
1,392,000
572,800
23,000
78,000
114,000
357,800

0
0
0
0
0
0
0

Customer Wise Contributiont of Team 6001 - Quarter 1

Head
OEMNorthAmericaValueAddedResellerNorthAmerica
WholesalerNorthAmerica
OEMAsia
ValueAddedResellerAsia
WholesalerAsia OEMLatinAmericaValueAddedResellerLatinAmeri
Revenue
1,009,400
919,600
957,000
1,100,000
152,000
712,800
0
0
Cost of Goods Sold
824,000
484,000
580,000
880,000
80,000
432,000
0
0
Gross Contribution
185,400
435,600
377,000
220,000
72,000
280,800
0
0
Sales Costs
52,000
26,000
78,000
26,000
26,000
26,000
0
0
After Sales Costs
57,000
57,000
114,000
0
57,000
57,000
0
0
Net Contribution
76,400
352,600
185,000
194,000
(11,000)
197,800
0
0

WholesalerLatinAmerica
0
0
0
0
0
0