Net Revenues

COGS
Gross Margin
SG&Aa
Other Operating Expenses
Operating Margin
Other Income
Net Income Before Taxes
Provision for Income Taxes
Net Income After Taxes

Break Even Computation

Ad
SGA
Contribution Loss
Total Fixed Cost
Break Even Units

Sales (Units)
CM
Fixed Cost
Contribution Loss of Lager
Profit/Loss
Discounting Rate (12%)
PV
Total PV
 Units Lager Light
50,440,000 100.00% 520000 97 97 Rev
34,803,600 69.00% 520000 66.93 71.62 CM
15,636,400 31.00% 520000 30.07 25.38 FC
9,583,600 19.00% 520000 18.43 OP
1,412,320 2.80% 520000 2.716
4,640,480 9.20% 520000 8.924
151,320 0.30% 520000 0.291
4,791,800 9.50% 520000 9.215
1,677,130 3.30% 520000 3.22525
3,114,670 6.20% 520000 5.98975

18%
750000
900000
766183.6
2416183.6
95200.2994483846
2006 2007 2008 2009 2010
19494075.12 20273838.1248 21084791.65 21928183.316 22805310.65
48735.1878 101369.190624 158135.93737 219281.83316 285066.3831
1236899.066364 2572750.0580371 4013490.0905 5565372.9255 7234984.803
1650000 900000 900000 900000 900000
2758260.96 2703095.7408 2649033.826 2596053.1495 2544132.086
-3171361.893636 -1030345.6827629 464456.26455 2069319.7761 3790852.717
0.892857142857143 0.797193877551 0.7117802478 0.6355180784 0.567426856
-2831573.11931786 -821385.27005969 330590.79508 1315090.1277 2151031.638
₹ 143,754.17
 2005 2006 2007 2008 2009 2010
50440000 49431200 48442576 47473724.48 46524249.99 45593764.991 -2%
15636400 15323672 15017199 14716854.59 14422517.497 14134067.147 31%
10995920 10995920 10995920 10995920 10995920 10995920
4640480 4327752 4021279 3720934.589 3426597.497 3138147.1471
-10%
-10%
0%
-32%