Sum of Unit Breakeven

Sum of Pricing
17700
687

Non-Dairy Creamer
Current Situation

Unit

CM

56.5
1,900,000.00
53.5
3

Utility/ -

Baht
KG.
Baht
Baht

1500
200,000,000 baht

Tons

VC


Extra work charge

Price Change

Price

2.5%
2.0%
1.5%
1.0%
0.5%
0%
-0.5%
-1.0%
-1.5%
-2.0%

BAHT

57.91
57.63
57.35
57.07
56.78
56.5
56.22
55.94
55.65
55.37

Break Even
Sales
Change

Unit Breakevwn
Sales Change
(Tons)

-32.01%
-27.36%
-22.03%
-15.85%
-8.61%
0
10.40%
23.20%
39.37%
60.43%

-608.22
-519.85
-418.52
-301.12
-163.52
0.00
197.52
440.86
748.08
1,148.13

Breakeven Sales Curves Trade-off Between Price

and Volume for Constant Profitability

60.00

2.5%
2.0%
1.5%
1.0%
0.5%

59.00

58.00
57.00

0%

56.00

-0.5%

-1.0%

55.00

-1.5%

54.00

53.00
0.00

0.50

1.00

1.50

Price

2.00

2.50

Price Sensitivity

3.00

3.50
4.00
Thousands (Tons)

Unit Breakeven Pricing

Unit Breakeven
Price Sensitivity
3500
54.50
3050
55.00

2600
2200
1900
1500
1100
800
600
300
100
50

55.50
56.00
56.50
57.00
57.50
58.00
58.50
59.00
59.50
60.00

250
500
800
1100
1500
1900
2300
2700
3100
3500

59.00
58.50
58.00
57.50
57.00
56.50
56.00
55.50
55.00
54.50

 / 0.5

Cap(tons)/day

322500

Extra work charge

Unit Breakeven
Sales Volume
(Tons)

Incremental/Avoi Breakeven Sales Change

dable Fixed Cost
with IFC

1,291.78
1,380.15
1,481.48
1,598.88
1,736.48
1,900.00
2,097.52
2,340.86
2,648.08
3,048.13

(258,000.00)
(189,000.00)
(126,000.00)
(94,500.00)
(63,000.00)
132,000.00
226,500.00
390,000.00
200,547,500.00

Breakeven Sales Change

with IFC (Tons)

-35.09%
-29.77%
-23.75%
-17.24%
-9.62%
0.00%
12.95%
28.10%
48.91%
5704.88%

-666.69
-565.62
-451.27
-327.63
-182.71
0.00
246.09
533.88
929.27
108392.78

Breakeven Sales Curves Trade-off Between Price and

Volume for Constant Profitability
BAHT
60.00
2.5%
2.0%
1.5%
1.0%
0.5%
0%
-0.5%
-1.0%
-1.5%

59.00
58.00
57.00

56.00
55.00
54.00

53.00
-20.00
Thousands (Tons)

0.00

20.00

40.00

60.00

80.00

37,500
79.16666667

80

Unit Breakeven Sales

Volume with IFC (Tons)
1233.31
1334.38
1448.73
1572.37
1717.29
1900.00
2146.09
2433.88
2829.27
110292.78

off Between Price and

ant Profitability

-4%

80.00

100.00

120.00

Thousands (Tons)

150500
129000
86000
64500
43000

Utility
1,820.00
70000 37500
Utility
1,740.00
60000
Utility
1,660.00
40000
Utility
1,580.00
30000
Utility
1,500.00
20000
1,420.00
Utility
1,340.00

30000 37500
Utility 1,260.00

60000 37500
Utility

100000

75000
Utility

150000

75000

64500
129000
215000
322500

1980
2060
2140
2220
2300
2380
2460
2540
2620
2700
2780

2860
2940
3020
3100

Unit Breakeven
PriceSales Volume(Tons)
Unit Breakeven
PriceSales Volume(Tons)
1233.31
59.33 1233.31
59.33
1334.38
58.76 1334.38
58.76
1448.73
58.20 1448.73
58.20
1572.37
57.63 1572.37
57.63
1717.29
57.07 1717.29
57.07
1900.00
56.5 1900.00
56.5
2146.09
55.94 2146.09
55.94
2433.88
55.37 2433.88
55.37
2829.27
54.81 2829.27
54.81
110292.78
54.24