By comparing previous year estimates to actual results, they evaluated management's

forecasting accuracy in the past. By comparing historical results, economic and industry
forecasts, and the discount rate employed in computing the weighted average cost of
capital using market relevant information, they challenged the key assumptions for long-
term growth rates in the forecasts.
Repayment Plans

The Company purchases some critical raw materials, primarily malted barley, and most of
its technically advanced equipment for capacity expansion from abroad and needs foreign
currency to make these purchases. There is no assurance that foreign exchange controls
will not be imposed by the government in the future. If imposed, these restrictions could
severely curtail the Company's ability to obtain malted barley and other key raw materials
and advanced equipment for capacity expansion from abroad, or to meet the Company's
foreign currency payment obligations, which could materially and adversely affect its
financial position and financial performance.

Key Metrics

Key Metrics
What are the key activities that must be measured?

1. Sales Revenue

Tracking sales revenue helps measure the financial performance. It's the calculated sales made
by selling the products, taking away the cost of returned items and undeliverable.

These will help our company to measure the financial performance of our company. Month over
month sales, to see how interested the people purchasing in our products, if our efforts in
marketing strategies are well-paying off and to track the full performance vs. the competitors
performance to improve our performance.

How to measure:

Sales revenue is calculated by summing up all the income from client purchases, minus the cost
associated with returned or undeliverable products.

2. Net Profit Margin

The net profit margin evaluates a company's ability to generate a profit in contrast to its overall
revenue. Using this metric, you subtract all of your company's sales expenses from the monthly
revenue to determine just how much profit was earned.

Net profit margin = monthly revenue - sales expenses

Allows to compare the company's income with the costs associated with running the business
so that we can effectively predict long-term growth. We can improve the organization's net profit
margin by either increasing revenue or by lowering the costs of production or sales.
How to measure:

Calculate your monthly revenue and reduce all the sales expenses.

3. Gross Margins

This metric is particularly essential for new businesses because it represents better

processes and output. It's a numerical representation of the business productivity.

Gross margin can be increased by improving the efficiency of both the sales and

production processes.

How to measure:

The Gross Margin equals the company’s total sales revenue minus its cost of goods

sold, divided by the total sales revenue.

Gross Margin = (total sales revenue – cost of goods sold) / total sales revenue

4. Sales Growth Year-to-date

The period of time beginning the first day of the current calendar year or fiscal year up

to the current date. Year to date information is useful for analyzing business trends over

time or comparing performance data to competitors or peers in the same industry.

It will help our company to monitor the sales growth over various time periods, monthly,

yearly, and long-term metrics. Also, it can track this business metric of every team in the

company to get a better overview of each sales departments' achievements.

How to measure:

Check your monthly sales revenue and the number of new deals.
 5. Monthly Website Traffic

Web traffic is measured in visits, which are sometimes known as “sessions,” and

is a standard technique to assess an online business’s ability to attract

customers.

How to measure:

Use a free marketing tool such as Google Analytics to track the monthly website traffic

as well as the traffic sources, to understand how people find your site.

6. Employee Happiness

Keeping the satisfaction level high leads to a long-term commitment to the team and

company. That’s why it’s important to regularly check whether the employees are happy

and feel rewarded for their work.

How to measure:

Conduct team surveys or use an HR tool to collect quick feedback on the teamwork and

personal satisfaction levels.