ESTIMATES OF FIJI WATER MARKET

SHARE FOR THE TWO-COUNTY

MARKET AREA BASED ON TOTAL
GALLONS CONSUMED

Year % Market Share

2011 2.80% 0.40%
2012 3.20% 0.20%
2013 3.40% 0.30%
3.13%
 FINANCIAL STATEMENT SUMMARY FOR
500 DISRIBUTORS OF NON-ALCOHOLIC
BEVERAGES IN FISCAL YEAR 2008

Assets % of Total Assets

Cash and Equivalents (A) 11.1
Accounts and notes receivables, net (B) 14.8
Inventory (C ) 33.6
All other current (D) 1.9
Total current (E=A+B+C+D) 61.4
Fixed assets, net (F) 24.1
Intangibles, net (G) 5.3
All other noncurrent (H) 9.2
Total (E+F+G+H) 100

Liabilities % of Total Liabilites

Notes payable – short term (A) 11.8
Currently maturity long-term debt (B) 3.7
Accounts and notes payable - trade (C ) 15.5
Income taxes payable (D) 1.1
All other current (E) 7.7
Total current (F=A+B+C+D+E) 39.9
Long term debt (G) 17.6
All other noncurrent (H) 2.1
Net worth (I) 40.4
Total Liabilities and Net worth (F+G+H+I) 100

Icome Data % of Net Sales

Net sales (B+C+F+G=100) 100
Cost of sales (B) 77.1
Operating expenses (C ) 20.3
Operating profit (E=100-B-C ) 2.6
All other expenses (F) 0.4
Profit before taxes (G=E-F) 2.2
 TABLE H: RETAILER SURVEY RESULTS

% of Retailers who % retail sales by

Brands of Bottled Water carry the brands value
Aquafina 48.9 22.7
Evian 10.1 19.1
Poland Spring 21.7 18.9
Dasani 46.2 23.6
Private Label 1.1 1.6
Others 27.6 14.1
Total 100

Retailers intention to stock FIJI Percent

Certainly Will 88.7
Maybe wIll 5.7
Not Sure 4.1
Maybe will not 1.5
Certainly Will Not 0
Total 100
MEAN RETAIL AND WHOLESALE PRICES FOR SELECTED BOTTLED
WATER BRANDS IN THE TWO COUNTY AREA

Brands Of Bottled Water Wholesale Price Retail Price % Markup

Aquafina $3.87 $5.16 133%
Evian $12.63 $19.74 156%
Poland Spring $3.79 $4.98 131%
Dasani $4.20 $6.06 144%
Private Label $2.14 $3.56 166%
Others $3.87 $4.84 125%
Average $5.08 $7.39 143%

Bottle Size Sales difference

330 ml 0.0871768 gallon 6.6 18.945 3.1575
500 ml 0.132086 gallon 80 15.7875 3.1575
1 liter 0.264172 gallon 6.6 12.63 3.1575
1.5 liter 0.396258 gallon 6.6 9.4725
 Operating income = Gross Profit – Operating Expenses – Depreciation – Amortization

Gross Profit
Operating Expenses $80,000
Depreciation $100,000
Amoritization $51,200.00

Solve:
Amortization
Borrowed $1,600,000
Period? 12
Rate 3.20%
Annualy Payment $51,200.00

Gross Profit: Sales- COGS

Sales
Cost of Goods Sold