Start here Jan Feb Mar Apr Q1 May Jun

AAA 5.23 5.16 0.98 4.74 8.28 4.07 3.23

BBB 2.27 5.19 4.35 5.55
CCC 9.01 2.77 3.57 8.94 7.95 5.89
DDD 2.58 8.07 4.40 6.28 5.94 1.61
FFF 4.77 2.02 6.66 13.82 7.55 2.90
GGG 2.01 1.08 1.43 0.25 5.03 1.52

Instructions, use shortcuts only and NO MOUSE

Go to (GGG, Jul) Ctrl
Select the whole CCC row Shift + Space bar
Select the entire column H Ctrl + Space bar
Move whole row, GGG to be under CCC Right click + E
Insert new row "ZZZ" under BBB Alt + I + R
Delete the whole column K Alt + E + D
Select from AAA to GGG Shift, Ctrl + Shift
Select from Jan to Apr, and AAA-GGG Ctrl + Shift, Ctrl
Move to the next tab Ctrl + page up / page down
Move to the next file Ctrl + tab
Copy down from AAA-Apr to GGG-Apr Ctrl + D
Copy right from BBB-Q1 to BBB-Jul Ctrl + R
Right-align column "H" Alt + H + A + R
Middle-align column "F" Alt + H + A + C
Make numbers in column "M" 1 decimal Alt + H + 9
Make numbers in column "I" 3 decimals Alt + H + 0
Paste value "FFF-Jan" in "GGG-Apr" Ctrl + Alt + V + V
Add total value using shortcut Alt + =
 Jul Q2
4.38 5.69
0.62
4.89 8.34
9.01 1.51
9.85 4.22
1.68 9.55
IFERROR
Replicate the table below in the area highlighted in yellow, replace all the errors with "n/a"
Order FOB ($) Vol. (MT) Profit ($) Order
ABC Trading 38 6,278 72 ABC Trading
BB Blah 462 556 66 BB Blah
BB Blah 619 5,200 -54 BB Blah
ABC Trading 422 6,505 78 ABC Trading
ABC Trading 637 #DIV/0! 37 ABC Trading
Indo Paper 519 5,789 48 Indo Paper
Max & Co 571 3,029 -97 Max & Co
Indo Paper 500 6,710 #VALUE! Indo Paper
ABC Trading 256 #DIV/0! 24 ABC Trading
BB Blah 200 8,572 -6 BB Blah
Max & Co 539 2,180 68 Max & Co
Max & Co 129 2,705 33 Max & Co

VALUE
Correct the error (value stored as text)
Order Vol. (MT) Order
ABC Trading 38 ABC Trading
BB Blah 461 BB Blah
BB Blah 200 BB Blah
Total 200 Total

TRIM
Correct the error (Space in "ABC Trading")
Order Vol. (MT) Order
ABC Trading 38
ABC Trading 461
BBB 200
ABC Trading 200
Sum - ABC Trading 38 Sum - ABC Trading

LEFT
Select the first three letters of the text below
Mehitblah cooknoon

RIGHT + UPPER
Select the last four letters of the text below, make it all Caps
Mehitblah cooknoon

MID + PROPER
Return character 6-14 of the text, make the first letter an upper case
Mehitblah cooknoon

FIND + COUNTIF
Count "Galaxy" in the text strings below, using FIND
Gasexy
Galaxy
Universe and Galaxy

SUBSTITUTE
Replace "A" with "F"
Name Grade Name Grade
Matt B+ Matt
Vin A Vin
Fan B Fan
Man C Man
 FOB ($) Vol. (MT) Profit ($)

Vol. (MT)

Vol. (MT)
38
461
200
200
0
Order FOB ($) Vol. (MT) Profit ($)
ABC Trading 38 6,278 72
BB Blah 462 556 66
BB Blah 619 5,200 -54
ABC Trading 422 6,505 78
ABC Trading 637 550 37
Indo Paper 519 5,789 48
Max & Co 571 3,029 -97
Indo Paper 500 6,710 91
ABC Trading 256 7,759 24
BB Blah 200 8,572 -6
Max & Co 539 2,180 68
Max & Co 129 2,705 33

Direction Function to use

Simple average of FOB Average
Weigted average of FOB by Vol. Sumproduct/Sum
Sum of BB Blah Sumif
Count of profitable orders Countif

BU Headcount EBITDA Satisfaction

Consumer 38 6,278 72
Commodity 462 556 66
Industrial White 619 5,200 54
Industrial Brown 422 6,505 78
Specialty 637 550 37

Direction Function to use

V-lookup Consumer's EBITDA V-lookup
H-lookup Specialty's Satisfaction H-lookup
Offset-match Ind. White's EBITDA Offset-match
Locate column AK, row 32 in "CF1EB" Indirect
AK
32
INCOME STATEMENT
Company Code
Plant 7020
Year 2017
Business Unit Total
Product Manager Total
Machine Total CF1EB
Product Name Total

Code Description

BGINV Beginning Inventory (Tons)

EDINV Ending Inventory (Tons)
PRVOL Production Volume (Tons) (A)
BGWIP Beginning WIP (Tons) ( A2 )
EDWIP Ending WIP (Tons) ( A3 )
PREQV Production Equivalent (Tons) ( A = A1 + A3 - A2 )
INUSQ Internal Used Qty (Tons)
SLVOL Sales Volume (Tons) (B)
DOSLQ Domestic Sales Qty (Tons)
EXSLQ Export Sales Qty (Tons)
OTSLQ Others Sales Qty (Tons)
S A L E S

GRSSL Net Sales Revenue (C&F) (C)

DOSLV Domestic Sales
ESLCF Export Sales (C&F)
EXINT Destination Cost (D)
OFRIS Ocean Freight & Insurance (E)
ESFOB Export Sales (FOB)
OTHSL Others Sales
NETSL Net Sales Revenue (FOB) (F=C-D-E)
Direct Material
VCDPW Pulp Wood
VCDWP Wet Pulp
VCDLB LBKP
VCDNB NBKP
VCDBC BCTMP
VCDNU NUKP
VCDOM OMP
VCDON ONP
VCDG5 Grade A5
VCDG6 Grade A6
C O S T

VCDG7 Grade A7
VCDSW SWL
VCDMW Mixed Waste + Locc
VCDBP Base Paper
V A R I A B L E

VCDOT Others
VCDRE Reproduced / Reject / Recovery
VCDMT Sub Total Direct Material ( G1 )
Indirect Material
VCICH Chemical
 V A R I A B L E
VCIOT Others
VCIMT Sub Total Indirect Material ( G2 )
Energy
VCEFL Fuel
VCELC Electric
VCEST Steam
VCEGS Gas
VCEWT Water
VCENG Sub Total Energy ( G3 )
VCPCK Packing ( G4 )
VCSTL Total Variable Cost (G=G1+G2+G3+G4)
VCBOS Variable Cost Base on Sales (H)
CTRBT Contribution (I=F-H)
FCDLB Direct Labor
FCIDL Indirect Labor
FCMTC Repair & Maintenance
FIXED COST

FCDPR Depreciation
FCOTH Others
FCINS Insurance
FCWWT Waste Water Treatment
FCDUT Distribution of All Mill (Utility)
FCDPL Distribution of Plant / Dept.
FCOOT Other
FCTTL Total Fixed Cost (J)
BGWIP Beginning WIP ( J1 )
EDWIP Ending WIP ( J2 )
COGMF COGM (K=G+J)
INUSV Internal Used (L)
INVFT Inventory Factor (M=K-L-N)
COGSL Cost of Goods Sold ( N1 )
OCOGS Others Cost of Goods Sold ( N2 )
TCOGS Total Cost of Goods Sold ( N = N1 + N2 )
GRPRF Gross Profit (O=F-N)
PRMGN % Profit Margin ( O / F x 100% )
FASSE Selling Expenses (P)
FASGA Administration Expenses (Q)
FINIE Interest Expenses ( R1 )
FINFC Other Financing Cost ( R2 )
FINANCE
F A S

FINII Interest Income ( R3 )

FINFI Other Expense (Income) ( R4 )
FINFR Loss (Gain) on Forex ( R5 )
FINAM Amortization ( R6 )
FINTL Sub Total (R=R1+R2+R3+R4+R5+R6)
FASTL Sub Total FAS (S=P+Q+R)
TTLCO Total Cost (T=N+S)
OTINC Adjustment (U)
NETPR Net Profit (Loss) (V=F-T+U)
FINIE Interest Expenses ( R1 )
DPRCS Depreciation in COGS ( W1 )
DPRSE Depreciation in SellIing Expenses ( W2 )
DPRGA Depreciation in Administration Expenses ( W3 )
DPRTL Sub Total Depreciation ( W = W1 + W2 + W3 )
FINAM Amortization ( R6 )
FINFR Loss (Gain) on Forex ( R5 )
EBITD EBITDA ( X=V+R1+W+R6+R5 )
ADJST Internal Transfer Margin (Y)
EBITA EBITDA At Market (Z=X+Y)

INUQW Internal Used Qty within BU (Tons) ( AH1 )

INUQA Internal Used Qty across BU (Tons) ( AI1 )
INSQW Internal Sales Qty within BU (Tons) ( AH2 )
INSQA Internal Sales Qty across BU (Tons) ( AI2)
INQTL Internal Used Qty Total (Tons) ( AJ = AH1 + AI1 + AH2 + AI2 )
INUVW Internal Used within BU ( AK1 )
INUVA Internal Used across BU ( AL1 )
INSVW Internal Sales within BU ( AK2 )
INSVA Internal Sales across BU ( AL2 )
INVTL Internal Used Total ( AM = AK1 + AL1 +AK2 + AL2 )

EBITCO EBITDA Cost ( AO ) = ( F + AL2 ) - ( Z )

INTSM Sales - Internal Transfer Margin - Sender ( AP = AP1 + AP2 + AP3 )

INTSP Pulp ( AP1 )
INTSB Base Paper ( AP2 )
INTMG Packaging ( AP3 )
INTCM COGS - Internal Transfer Margin - Receiver ( AQ = AQ1 + AQ2 + AQ3 )
INTCP Pulp ( AQ1 )
INTCB Base Paper ( AQ2 )
INTCG Packaging ( AQ3 )
INTMT Internal Transfer Margin - Total ( AR = AK + AQ )

INTCO COGM - Internal Transfer Margin - Receiver ( AS = AS1 + AS2 + AS3 )

INTCP-M Pulp ( AS1 )
INTCB-M Base Paper ( AS2 )
INTCG-M Packaging ( AS3 )

ADJSC Adjustment ( AT = AT1 + AT2 + AT3 + AT4 )

ADJSP Pulp Import ( AT1 )
ADJFG Finish Good - repulp ( AT2 )
ADJSL THR/PPO/Labor Cost ( AT3 )
ADJOT Net Oth Sales & COGS ( AT4 )

DPRGS Depreciation COGS ( AU = AU1 + AU2 )

DPRSM PM ( AU1 )
DPRSB BP ( AU2 )
DPRGM Depreciation COGM ( AV = AV1 + AV2 )
DPRMP PM ( AV1 )
DPRMB BP ( AV2 )
 January February
Actual Actual
Qty USD/ Ton USD Qty USD/ Ton
38,935 35,325
35,325 29,819
8,312 7,821

101 146
11,827 13,166
9,755 10,459
2,072 2,707

1,102 13,035,290 1,090

1,105 10,779,989 1,103
1,089 2,255,766 1,038
- -
42 87,388 20
1,047 2,168,378 1,018
#DIV/0! (466) -
1,095 12,947,902 1,086

- -
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- -
- -
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- -
- -
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(14) (119,397) (6)
735 6,111,712 799
25 204,999 24
- - -
- 746 6,197,314 - 816

15 122,459 14
 - - -
15 122,459 14

0 1,539 0
8 66,315 8
- - -
- - -
- - -
8 67,854 8
36 303,062 33
805 6,690,689 870
805 9,519,585 870
290 3,428,317 215
23 189,915 27
17 145,016 19
6 51,310 4
14 116,162 15
62 511,782 21
4 35,358 4
- - -
40 329,870 11
1 10,965 0
16 135,589 5
122 1,014,184 86

927 7,704,873 957

1,447 146,226 1,140
(3,226,980)
912 10,785,998 925
#DIV/0! (371) #DIV/0!
912 10,785,627 925
183 2,162,275 161
16.70% 14.83%
32 374,750 23
25 292,811 21
17 196,038 13
2 19,243 1
(1) (9,038) (0)
(2) (28,851) (1)
32 380,650 91
0 884 0
47 558,925 103
104 1,226,485 148
1,016 12,012,113 1,073
5 64,118 (5)
85 999,907 8
16 187,000 13
85 1,007,980 82
0 11 0
0 4,681 0
86 1,012,672 83
 0 884 0
32 380,650 91
218 2,581,113 194
#DIV/0! 57,239 #DIV/0!
#DIV/0! 2,638,352 #DIV/0!

101 146
- -
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101 146
1,447 146,226 1,140
- - -
- - -
- - -
1,447 146,226 1,140

871.71 10,309,550 891.64

-
-
-
-
5 57,239 (0)
- - -
6 75,292 2
(2) (18,053) (2)
57,239

37,937
- - -
4 49,903 1
(1) (11,965) (1)

5 64,118 (5)
- - -
18 219,493 -
(5) (57,229) (5)
(8) (98,147) (0)

85 1,007,980 82
31.6889503167 374,778 31.2964626661
53.5396542087 633,202 51.1459205547
53 440,624 54
13.9747241939 116,162 14.7354020931
39 324,463 39
ebruary March
Actual
USD Qty USD/ Ton USD Qty
29,819
24,149
8,703

47
13,835
11,272
2,563

14,349,544 1,103 15,266,514

11,539,643 1,112 12,534,639
2,809,901 1,066 2,731,966
-
54,556 14 34,890
2,755,345 1,052 2,697,076
- #DIV/0! (92)
14,294,988 1,101 15,231,624

-
-
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- - -
- - -
-
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-
-
-
-
-
(50,775) (7) (14) (118,378)
6,247,357 (6) 792 6,895,096
186,957 11 35 306,573
- - - -
6,383,539 (2) 814 7,083,291 -

105,736 0 14 120,994
 - - - -
105,736 0 14 120,994

1,515 0 0 2,015
61,939 1 9 75,244
- - - -
- - - -
- - - -
63,455 1 9 77,259
254,269 0 33 283,171
6,806,999 (1) 869 7,564,715
11,458,674 869 12,026,048
2,836,314 232 3,205,576
210,525 (4) 23 198,334
146,270 (2) 17 145,234
35,116 4 9 74,933
115,249 (1) 14 121,736
167,415 11 32 280,184
35,170 (0) 4 37,124
- - - -
86,635 (2) 9 79,630
3,658 0 1 6,006
41,953 13 18 157,424
674,575 8 94 820,422

7,481,574 7 964 8,385,137

166,163 95 1,235 57,546
(4,859,396) - (4,715,936)
12,174,833 18 943 13,043,606
(25) #DIV/0! (80)
12,174,808 943 13,043,526
2,120,180 158 2,188,098
14.37%
307,868 36 504,560
277,417 18 252,166
170,446 12 161,111
16,404 1 9,887
(5,084) (0) (5,711)
(13,797) (1) (13,512)
1,191,918 205 2,840,477
856 - -
1,360,744 216 2,992,252
1,946,029 271 3,748,978
14,120,836 1,214 16,792,504
(64,603) (7) (101,463)
109,549 (120) (1,662,343)
165,363 11 155,400
1,085,438 71 976,164
10 0 28
4,617 0 4,414
1,090,065 71 980,607
 856 - -
1,191,918 205 2,840,477
2,557,750 167 2,314,140
(2,170) #DIV/0! (26,456)
2,555,580 #DIV/0! 2,287,685

47
-
-
-
47
166,163 1,235 57,546
- - -
- - -
- - -
166,163 1,235 57,546

11,739,407 935.59 12,943,939

- -
- -
- -
- -
(2,170) (2) (26,456)
- - -
22,453 0 410
(24,623) (2) (26,866)
(2,170) (26,456)

(1,239) (16,399)
- - -
12,826 0 254
(14,065) (1) (16,653)

(64,603) (7) (101,463)

- - -
- - -
(61,480) (7) (92,373)
(3,122) (1) (9,090)

1,085,438 71 976,164
412,050 29.0710593205 402,199
673,388 41.4863154973 573,965
421,448 55 474,511
115,249 13.9884806796 121,736
306,199 41 352,775
 April
Actual Budget
USD/ Ton USD Qty USD/ Ton USD

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 May
Budget
USD Qty USD/ Ton USD Qty

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Variance Actual
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 June
Budget Variance
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 July
Actual
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- -
- -
- -
- -
- -
- - - - -

- -
- -
- - -

- -
- -
- -
- -
- -
- - -
- -
- - -
- -
- - -
- -
- -
- -
- -
- - -
- -
- -
- -
- -
- -
- - -

- - -
- - -
- -
- -
- -
- - -
- - -
0.00%
- -
- -
- -
- -
- -
- -
- -
- -
- - -
- - -
- - -
- -
- - -
- - -
- -
- -
- -
- - -
- - -
- - -
- - -
- -
- - -

-
- -
- -
- -
- -
- - -

- - -

- -
-
-
-
- - -
- -
- -
- -
- -

- -
- -
- -
- -

- - -
- -
- -
- -
- -

- - -
- -
- -
- - -
- -
- -
 July
Budget Variance
USD/ Ton USD Qty USD/ Ton USD
-
-
-

- -
- -
-
-
-
- - - -
- - -
- - -
- - -
- - -
- - - -
- - -
- - - -

- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - - -

- - -
 - - -
- - - -

- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - -
- - - -
- - -
- - - -
- - -
- - -
- - -
- - -
- - - -
- - -
- - -
- - -
- - -
- - -
- - - -

- - - -
- - - -
- -
- - -
- - -
- - - -
- - - -
0.00% 0.00%
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - - -
- - - -
- - - -
- - -
- - - -
- - - -
- - -
- - -
- - -
- - - -
- - - -
- - - -
- - - -
- - -
- - - -

-
-

- -
- - -
- - -
- - -
- - -
- - - -

- - - -

- -
-
-
-
- - - -
- - -
- - -
- - -
- -

- -
- - -
- - -
- - -

- - - -
- - -
- - -
- - -
- - -

- - - -
- - -
- - -
- - - -
- - -
- - -
 August
Actual Budget
Qty USD/ Ton USD Qty USD/ Ton

- -
- -

- - -
- -
- -
- -
- -
- - -
- -
- - -

- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- - - - -

- -
 - -
- - -

- -
- -
- -
- -
- -
- - -
- -
- - -
- -
- - -
- -
- -
- -
- -
- - -
- -
- -
- -
- -
- -
- - -

- - -
- - -
-
- -
- -
- - -
- - -
0.00% 0.00%
- -
- -
- -
- -
- -
- -
- -
- -
- - -
- - -
- - -
- -
- - -
- - -
- -
- -
- -
- - -
- - -
- - -
- - -
- -
- - -

- -
- -
- -
- -
- -
- - -

- - -

- - -
- -
- -
- -
-

-
- -
- -
- -

- - -
- -
- -
- -
- -

- - -
-
-
- - -
-
-
August
Variance
USD Qty USD/ Ton USD Qty
-
-
-

-
-
-
-
-
- - -
- -
- -
- -
- -
- - -
- -
- - -

- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - - - -

- -
 - -
- - -

- - -
- - -
- - -
- - -
- - -
- - -
- -
- - -
- -
- - -
- -
- -
- -
- -
- - -
- -
- -
- -
- -
- -
- - -

- - -
- - -
- -
- -
- -
- - -
- - -
0.00%
- -
- -
- -
- -
- -
- -
- -
- -
- - -
- - -
- - -
- -
- - -
- - -
- -
- -
- -
- - -
- - -
- - -
- - -
- -
- - -

-
-

-
- -
- -
- -
- -
- - -

- - -

- -
-
-
-
- - -
- -
- -
- -
- -

- -
- -
- -
- -

- - -
- -
- -
- -
- -

- - -
- - -
- - -
- - -
- - -
- - -
 September
Actual Budget
USD/ Ton USD Qty USD/ Ton USD

- -
- -

- - - -
- -
- -
- -
- -
- - - -
- -
- - - -

- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- - - - -

- -
 - -
- - - -

- -
- -
- -
- -
- -
- - - -
- -
- - - -
- -
- - - -
- -
- -
- -
- -
- - - -
- -
- -
- -
- -
- -
- - - -

- - - -
- - - -
- -
- -
- -
- - - -
- - - -
0.00% 0.00%
- -
- -
- -
- -
- -
- -
- -
- -
- - - -
- - - -
- - - -
- -
- - - -
- - - -
- -
- -
- -
- - - -
- - - -
- - - -
- - - -
- -
- - - -

- -
- -
- -
- -
- -
- - - -

- - - -

- -

- - - -
- -
- -
- -
- -

- -
- -
- -
- -

- - - -
- -
- -
- -
- -

- - - -
- -
- -
- - - -
- -
- -
 Variance Actual
Qty USD/ Ton USD Qty USD/ Ton
-
-
-

- -
- -
-
-
-
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -

- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - - -

- - -
 - - -
- - -

- - - -
- - - -
- - - -
- - - -
- - - -
- - -
- - -
- - -
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- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -

- - -
- - -
-
- - -
- - -
- - -
- - -
0.00% 0.00%
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
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- - -
- - -
- - -
- - -

-
-

- -
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- - -

-
-
-
-
- - -
- - -
- - -
- - -
-

-
- - -
- - -
- - -

- - -
- - -
- - -
- - -
- - -

- - -
- -
- -
- - -
- -
- -
 October
Budget
USD Qty USD/ Ton USD Qty

-
-

- - -
-
-
-
-
- - -
-
- - -

- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- - - - -

-
 -
- - -

- -
- -
- -
- -
- -
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-
- - -
-
- - -
-
-
-
-
- - -
-
-
-
-
-
- - -

- - -
- - -
- -
-
-
- - -
- - -
0.00%
-
-
-
-
-
-
-
-
- - -
- - -
- - -
-
- - -
- - -
-
-
-
- - -
- - -
- - -
- - -
-
- - -

-
-
-
-
-
- - -

- - -

- -

- - -
-
-
-
- -

- -
-
-
-

- - -
-
-
-
-

- - -
- -
- -
- - -
- -
- -
 Nove
Variance Actual
USD/ Ton USD Qty USD/ Ton USD
-
-
-

- -
- -
-
-
-
- - - -
- - -
- - -
- - -
- - -
- - - -
- - -
- - - -

- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
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- - -
- - -
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- - -
- - -
- - -
- - - - -

- - -
 - - -
- - - -

- - -
- - -
- - -
- - -
- - -
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- - -
- - - -
- - -
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- - -
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- - -
- - -
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- - -
- - -
- - -
- - -
- - -
- - - -

- - - -
- - - -
- -
- - -
- - -
- - - -
- - - -
0.00% 0.00%
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - - -
- - - -
- - - -
- - -
- - - -
- - - -
- - -
- - -
- - -
- - - -
- - - -
- - - -
- - - -
- - -
- - - -

-
-

- -
- - -
- - -
- - -
- - -
- - - -

- - - -

- -
-
-
-
- - - -
- - -
- - -
- - -
- -

- -
- - -
- - -
- - -

- - - -
- - -
- - -
- - -
- - -

- - - -
- - -
- - -
- - - -
- - -
- - -
 November
Budget Variance
Qty USD/ Ton USD Qty USD/ Ton
-
-
-

- -
- -
-
-
-
- - -
- -
- -
- -
- -
- - -
- -
- - -

- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - - - -

- -
 - -
- - -

- - -
- - -
- - -
- - -
- - -
- - -
- -
- - -
- -
- - -
- -
- -
- -
- -
- - -
- -
- -
- -
- -
- -
- - -

- - -
- - -
-
- -
- -
- - -
- - -
0.00% 0.00%
- -
- -
- -
- -
- -
- -
- -
- -
- - -
- - -
- - -
- -
- - -
- - -
- -
- -
- -
- - -
- - -
- - -
- - -
- -
- - -

-
-

- -
- -
- -
- -
- -
- - -

- - -

- - -
- -
- -
- -
-

-
- -
- -
- -

- - -
- -
- -
- -
- -

- - -
- -
- -
- - -
- -
- -
 December
Actual
USD Qty USD/ Ton USD Qty

-
-

- - -
- -
- -
- -
- -
- - -
- -
- - -

- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- - - - -

- -
- -
- - -

- -
- -
- -
- -
- -
- - -
- -
- - -
- -
- - -
- -
- -
- -
- -
- - -
- -
- -
- -
- -
- -
- - -

- - -
- - -
- -
- -
- -
- - -
- - -
0.00%
- -
- -
- -
- -
- -
- -
- -
- -
- - -
- - -
- - -
- -
- - -
- - -
- -
- -
- -
- - -
- - -
- - -
- - -
- -
- - -

-
- -
- -
- -
- -
- - -

- - -

- -
-
-
-
- - -
- -
- -
- -
- -

- -
- -
- -
- -

- - -
- -
- -
- -
- -

- - -
- -
- -
- - -
- -
- -
December
Budget Variance
USD/ Ton USD Qty USD/ Ton USD
-
-
-

- -
- -
-
-
-
- - - -
- - -
- - -
- - -
- - -
- - - -
- - -
- - - -

- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - - -

- - -
 - - -
- - - -

- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - -
- - - -
- - -
- - - -
- - -
- - -
- - -
- - -
- - - -
- - -
- - -
- - -
- - -
- - -
- - - -

- - - -
- - - -
- -
- - -
- - -
- - - -
- - - -
0.00% 0.00%
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - - -
- - - -
- - - -
- - -
- - - -
- - - -
- - -
- - -
- - -
- - - -
- - - -
- - - -
- - - -
- - -
- - - -

-
-

- -
- - -
- - -
- - -
- - -
- - - -

- - - -

- -
-
-
-
- - - -
- - -
- - -
- - -
- -

- -
- - -
- - -
- - -

- - - -
- - -
- - -
- - -
- - -

- - - -
- - -
- - -
- - - -
- - -
- - -
 January-December
Actual Budget
Qty USD/ Ton USD Qty USD/ Ton
38,935 -
- -
24,836 34,864

293 -
38,828 34,864
31,485 28,508
7,343 6,355
- -
1,098 42,651,348 1,057
1,107 34,854,272 1,057
1,062 7,797,633 1,061
- - -
24 176,834 -
1,038 7,620,799 1,061
#DIV/0! (557) -
1,094 42,474,514 1,057

- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
(7) (12) (288,550) - -
(6) 775 19,254,166 - 787
11 28 698,529 - 21
- - - - -
(2) 792 19,664,145 - 808

14 349,189 18
 - - -
14 349,189 18

0 0 5,070 - 0
1 8 203,498 - 7
- - - - -
- - - - -
- - - - -
8 208,568 7
34 840,501 32
848 21,062,403 866
848 32,928,142 866
246 9,546,371 192
24 598,774 23
18 436,520 6
6 161,360 6
14 353,147 6
- - -
- -
- -
- -
- -
- -
62 1,549,800 40

910 22,612,203 906

1,261 369,935 -
(13,761,693)
927 36,004,438 920
#DIV/0! (477) -
927 36,003,961 920
167 6,470,553 137
15.23% 12.98%
- -
- -
- -
- -
- -
- -
- -
- -
- - -
- - -
927 36,003,961 920
- -
167 6,470,553 137
- - -
- -
- -
- -
- - -
 - - -
- - -
167 6,470,553 137
- -
167 6,470,553 137

293 -
- -
- -
- -
293 -
1,261 369,935 -
- - -
- - -
- - -
1,261 369,935 -

927.27 36,003,961 920.19

-
-
-
-
1 28,613 -
- - -
3 98,155 -
(2) (69,541) -
28,613

20,299
- - -
2 62,983 -
(1) (42,684) -

(3) (101,948) -
- - -
6 219,493 -
(5) (211,082) -
(3) (110,359) -

238 5,916,671 193

92 2,286,327 59
146 3,630,344 134
161 4,009,025 159
43 1,060,468 19
119 2,948,557 140
y-December
Variance
USD Qty USD/ Ton USD
38,935
-
(10,028)

293
3,964
2,977
987
-
36,867,462 41 5,783,886
30,122,796 50 4,731,476
6,744,666 1,067 1,052,967
- - -
- 179 176,834
6,744,666 (23) 876,133
- #DIV/0! (557)
36,867,462 36 5,607,052

- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- (7) (12) (288,550)
27,430,936 (6) (12) (8,176,771)
735,375 11 7 (36,846)
- - - -
28,166,311 (2) (16) (8,502,166)

627,829 (4) (278,640)

 - - -
627,829 (4) (278,640)

8,904 0 (0) (3,834)

244,012 1 1 (40,514)
- - - -
- - - -
- - - -
252,917 1 (44,349)
1,127,926 1 (287,425)
30,174,983 (17) (9,112,580)
30,174,983 (17) 2,753,159
6,692,479 54 2,853,892
790,193 1 (191,420)
198,757 12 237,762
193,706 1 (32,346)
216,974 8 136,173
- - -
- -
- -
- -
- -
- -
1,399,631 22 150,170

31,574,613 5 (8,962,410)
- 1,261 369,935
(506,417) (13,255,276)
32,081,030 7 3,923,408
- #DIV/0! (477)
32,081,030 7 3,922,931
4,786,432 29 1,684,121
2.25%
- -
- -
- -
- -
- -
- -
- -
- -
- - -
- - -
32,081,030 7 3,922,931
- -
4,786,432 29 1,684,121
- - -
- -
- -
- -
- - -
 - - -
- - -
4,786,432 29 1,684,121
- -
4,786,432 29 1,684,121

293.36
-
-
-
293.36 ---> G121 = G18
- 1,261.02 369,935
- - -
- - -
- - -
- 1,261.02 369,935

32,081,030 7.09 3,922,931

- -
- -
- -
- -
- 1 28,613
- - -
- 3 98,155
- (2) (69,541)
- 28,613 ---> H138 = H106

- 20,299.05 ---> internal transfer margin untuk meng-adjust C

- - -
- 2 62,983.23
- (1) (42,684.18)

- (2.61) (101,947.91) ---> H145 = H96

- - - ---> include sisa stock NBKP IK
- 5.61 219,492.55
- (5.40) (211,081.89)
- (2.82) (110,358.57) ---> PD

6,736,506 45 (819,835) ---> standard depreciation / ton for addback EBIT

2,064,459 33 221,868 ---> standard depreciation / ton for addback EBIT
4,672,047 12 (1,041,703) ---> standard depreciation / ton for addback EBIT
5,532,255 3 (1,523,230) ---> standard depreciation / ton for addback EBIT
651,683 24 408,785 ---> standard depreciation / ton for addback EBIT
4,880,572 (21) (1,932,016) ---> standard depreciation / ton for addback EBIT
ransfer margin untuk meng-adjust COGM converted product menjadi at market

isa stock NBKP IK

depreciation / ton for addback EBITDA (Only for Converted Product)

depreciation / ton for addback EBITDA
depreciation / ton for addback EBITDA
depreciation / ton for addback EBITDA
depreciation / ton for addback EBITDA
depreciation / ton for addback EBITDA
(Only for Converted Product)
(Only for Converted Product)
(Only for Converted Product)
(Only for Converted Product)
(Only for Converted Product)