Table 1: History of Feed and Fertilizer Sales for the Farm Supply Business in the Most Recent Three

Years

Complete Feed % of Total Concentrate

Period:
(tons) Sales (tons) Feed (tons)
Three Years Ago
January - March 1,088 44.68% 663
April - June 1,082 24.46% 279
July - September 1,057 52.09% 274
October - December 1,197 44.66% 535
Total: 4,424 38.24% 1,751

Two Years Ago

January - March 1,192 45.88% 712
April - June 1,192 25.78% 314
July - September 1,155 53.32% 309
October - December 1,307 45.18% 563
Total: 4,846 39.46% 1,898

Last Year
January - March 1,295 46.87% 767
April - June 1,287 26.91% 339
July - September 1,258 54.74% 334
October - December 1,402 45.42% 590
Total: 5,242 40.54% 2,030

First Qtr growth rate (2 years ago vs. 3 years ago) 9.56% 7.39%
Last year vs. 2 years ago 8.64% 7.72%
2nd Qtr growth rate (2 years ago vs. 3 years ago) 10.17% 12.54%
Last year vs. 2 years ago 7.97% 7.96%
3rd Qtr growth rate (2 years ago vs. 3 years ago) 9.27% 12.77%
Last year vs. 2 years ago 8.92% 8.09%
4th Qtr growth rate (2 years ago vs. 3 years ago) 9.19% 5.23%
Last year vs. 2 years ago 7.27% 4.80%
Annual growth rate (2 years ago vs. 3 years ago) 9.54% 8.40%
Last year vs. 2 years ago 8.17% 6.95%

4,424
ent Three Years

% of Total Commercial Grade % of Total Custom Blend % of Total Total Sales

Sales (tons) Fertilizer (tons) Sales (tons) Fertilizer (tons) Sales (tons) (tons)

27.23% 348 14.29% 336 13.80% 2,435

6.31% 1,458 32.96% 1,605 36.28% 4,424
13.50% 289 14.24% 409 20.16% 2,029
19.96% 391 14.59% 557 20.78% 2,680
15.14% 2,486 21.49% 2,907 25.13% 11,568

27.41% 330 12.70% 364 14.01% 2,598

6.79% 1,411 30.52% 1,706 36.90% 4,623
14.27% 271 12.51% 431 19.90% 2,166
19.46% 410 14.17% 613 21.19% 2,893
15.46% 2,422 19.72% 3,114 25.36% 12,280

27.76% 305 11.04% 396 14.33% 2,763

7.09% 1,355 28.33% 1,802 37.68% 4,783
14.53% 258 11.23% 448 19.50% 2,298
19.11% 436 14.12% 659 21.35% 3,087
15.70% 2,354 18.20% 3,305 25.56% 12,931

-5.17% 8.33% 6.69%

-7.58% 8.79% 6.35%
-3.22% 6.29% 4.50%
-3.97% 5.63% 3.46%
-6.23% 5.38% 6.75%
-4.80% 3.94% 6.09%
4.86% 10.05% 7.95%
6.34% 7.50% 6.71%
-2.57% 7.12% 6.15%
-2.81% 6.13% 5.30%
Forecasting Worksheet
Enter values in the yellow-colored cells and the rest will be calculated for you
Period 1 Period 2
Reported Reported
Forecasted Forecast Forecasted Forecast
Forecasted Sales/Demand (Tons):
Complete Feed 5670.00 1374.39 3900.00
Concentrate Feed 2171.00 733.91 1750.00
Commercial Grade Fertilizer 2354.00 300.83 980.00
Custom Blend Fertilizer 3513.00 377.47 850.00
Total Forecasted Sales/Demand (Ton 13708.00 2786.60 7480.00 0.00

Beginning/Previous Period Inventory (Tons)

Complete Feed 124.63 124.63 0.00
Concentrate Feed 24.87 24.87 0.00
Commercial Grade Fertilizer 195.23 195.23 0.00
Custom Blend Fertilizer 0.00 0.00 0.00
Total Inventory (Tons) 344.73 344.73 0.00 159.59

Forecasted Purchases/Orders (Tons)

Complete Feed 5545.37 1249.76 3900.00 0.00
Concentrate Feed 2146.13 709.04 1750.00 0.00
Commercial Grade Fertilizer 2158.77 105.60 980.00 0.00
Custom Blend Fertilizer 3513.00 377.47 850.00 0.00
Total Purchases/Orders (Tons) 13363.27 2441.87 7480.00 0.00

Wholesale Prices
Complete Feed 158 158 0 158
Concentrate Feed 255 254.98 0 254.98
Commercial Grade Fertilizer 93 93 0 93
Custom Blend Fertilizer 106 106 0 106

Forecasted Purchases/Orders ($)

Complete Feed 876168 0 0 0
Concentrate Feed 547263 0 0 0
Commercial Grade Fertilizer 200766 0 0 0
Custom Blend Fertilizer 372378 0 0 0
Total Purchases/Orders ($) 1996575 0 0 0

Selling Prices ($)

Complete Feed 208 208.00 202.00
Concentrate Feed 317 317.00 311.67
Commercial Grade Fertilizer 138 138.00 133.33
Custom Blend Fertilizer 160 160.00 155.33

Forecasted Sales/Revenue ($)

Complete Feed 1179360 1179360 787800.00
Concentrate Feed 688207 688207 545422.50
Commercial Grade Fertilizer 324852 324852 130663.40
Custom Blend Fertilizer 562080 562080 132030.50
Total Sales/Revenue ($) 2754499 2754499 1595916.40 0.00

Beginning Storage (Sq. ft.) 14000 21400

Additional Storage Needed (Sq. ft.) 44670 10614
Additional Storage Needed (Tons) 10437 2480
Storage Rental Cost ($) 27953 7961
Storage Expansion (Tons) 1729 0
Final Storage (Sq. ft.) 21400 21400

Beginning number of Trucks 5 7

Additional Trucks Needed 19 6
Truck Rental Cost ($) 63622 23140
Truck Purchase (number of Trucks) 2 0
Final number of Trucks 7 7

Beginning number of Employees 7 9

Additional number of Employees N 22 7
Overtime labor cost 229683 79329
Employ additional employees
(positive) or sack employees
(negative) 2 0
Training costs for additional Emplo 2000 0
Final number of Employees (must
be more than 3) 9 9

Regular interest rate scenario (D/E Low 6% Medium 8%

Investment rate scenario Low 3% Medium 4%
Emergency loan Low 12% Medium 15%
Credit Policy (i.e., 1 or 2 or 3) 1.00 1.00 2.00 2.00
% of sales collected as cash this per 90% 90% 70% 70%
% of sales as accounts receivable 10% 10% 30% 30%
Note that interest expense and other income in Income statement are calculated based on the interest rate regime chosen a
Note that the percentage of sales used for calculating bad debt loss in income statement depends on the credit policy. For a
Bad debt loss as % of sales 0.05% 0.05%

Income Statement
Sales
Complete Feed 1179360 787800.00
Concentrate Feed 688207 545422.50
Commercial Grade Fertilizer 324852 130663.40
Custom Blend Fertilizer 562080 132030.50
Total Sales 2754499 0 1595916.40 0.00
Cost of Goods Sold
Complete Feed 896108 0
Concentrate Feed 553555 0
Commercial Grade Fertilizer 218922 0
Custom Blend Fertilizer 372378 0
Total Cost of Goods Sold 2040963 0 0.00 0.00
Gross Margin
Complete Feed 283252 0 787800.00 0.00
Concentrate Feed 134652 0 545422.50 0.00
Commercial Grade Fertilizer 105930 0 130663.40 0.00
Custom Blend Fertilizer 189702 0 132030.50 0.00
Total Gross Margin 713536 0 1595916.40 0.00
Storage Facilities - Fixed Costs 6358 0
Storage Facilities - Variable Costs 171350 93500.00
Storage Rental Cost 27952.59 7960.71
Truck Fixed Costs 12250 0
Truck Variable Costs 95956 52360.00
Truck Rental Cost 63622 23140
Manager's Salary 12500 0.00
Labor Cost 69500 67500.00
Overtime Labor Cost 229683 79329
Bad Debt Loss 1377 798
Advertising Expense 1000 2000.00
Other Expenses 13166 8184.00
Total Operating Expenses 704716 0 334772.07 0.00
Net Operating Profit 8820 0 1261144.33 0.00
Other Income 225 0.00
Interest Expense 6703 Err:522
Net Profit Before Tax 15741 0 Err:522 0.00

Balance Sheet
Assets
Cash 60859.98 Err:522
Accounts Receivable 275449.90 478774.92
Inventory
Complete Feed 0.00 0.00
Concentrate Feed 0.00 0.00
Commercial Grade Fertilizer 0.00 0.00
Custom Blend Fertilizer 0.00 0.00
Total Inventory ($) 0.00 0.00 0.00 0.00
Investments 30000.00 0.00
Total Current Account 194159.98 0.00 Err:522 0.00
Trucks 162750.00 0.00
Storage Facilities 353902.67 0.00
Total Long-Term Assets 516652.67 0.00 0.00 0.00
Total Assets 644312.65 0.00 Err:522 0.00
Liabilities
Bank Note 6875.00 6875.00
Emergency Loan 0.00 Err:522
Total Current Liabilities 6875.00 0.00 Err:522 0.00
Bank Note 261250.00 -13750.00
Total Long-Term Liabilities 261250.00 0.00 -13750.00 0.00
Total Liabilities 268125.00 0.00 Err:522 0.00
Net Worth 376187.65 Err:522
Total Liabilities and Net Worth 644312.65 0.00 Err:522 0.00

NFO 375449.90 0.00 482774.92 0.00

WC 194159.98 0.00 Err:522 0.00
Cash surplus (+) or credit needed (-) 60859.98 0.00 Err:522 0.00

Note that the percentage used in calculating the Accounts receivable depends on the credit policy chosen

Cash Flow Statement

Cash Inflow
Cash at Start of Period 3056.00 0.00
Cash Sales (Adjusted Total Sales) 2479049.10 1117141.48
Accounts Receivable Collected 155643.00 0.00
Interest Earned on Investment 225.00 0.00
A. Total Cash Inflow 2637973.10 0.00 1117141.48 0.00

Cash Outlay
Product Purchases
Complete Feed 876168.46 0.00
Concentrate Feed 547263.15 0.00
Commercial Grade Fertilizer 200765.61 0.00
Custom Blend Fertilizer 372378.00 0.00
Total Product Purchases 1996575.22 0.00 0.00 0.00
Operating Expenses
Storage Facilities - V.C. 171350.00 93500.00
Storage Rental Cost 27952.59 7960.71
Truck - V.C. 95956.00 52360.00
Truck Rental Cost 63622.00 23140.00
Manager's Salary 12500.00 0.00
Labor Cost 69500.00 67500.00
Overtime Labor Cost 229683.48 79329.40
Bad Debt Loss 1377.25 797.96
Advertising Expense 1000.00 2000.00
Other Expenses 13166.40 8184.00
Interest Expense 6703.13 Err:522
Total Operating Expenses 232177.78 0.00 Err:522 0.00
Capital Expenditures
Storage Expansion 62901.02 0.00
Truck Purchase 70000.00 0.00
Total Capital Expenditures 132901.02 0.00 0.00 0.00
B. Total Cash Outlay 1020889.02 0.00 Err:522 0.00
C. Cash Flow from Operations (A mi 67734.98 0.00 Err:522 0.00
D. Target Cash Balance 70000.00 4000.00
E. Net Cash Flow (C minus D) 67734.98 0.00 Err:522 0.00
If positive = Cash Available 67734.98 0.00 Err:522 0.00
If negative = Cash Required 0.00 0.00 Err:522 0.00

Financing Decisions:
F. Borrow money ($) 0.00
G. Repay loan ($) 6875.00 6875.00
H. Call Investment ($) 0
I. Make Investment ($) 0.00

Note that you must repay at least 6875 of the loan each period
Cash Balance (E + F + H - G - I) 60859.98 0.00 Err:522 0.00

Balance sheet cash balance - Cash

flow statement cash balance (error
checker) 0.00 0.00 Err:522 0.00
 Period 3 Period 4 Period 5
Reported Reported
Forecasted Forecast Forecasted Forecast Forecasted

0.00
0.00
0.00
0.00
0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00

0 0 0
0 0 0
0 0 0
0 0 0

0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0

199.00
309.00
130.00
153.00

0.00 0.00 0.00

 0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00

21400 21400 21400

0 0 0
0 0 0
0 0 0
0
21400 21400 21400

7 7 7
0 0 0
0 0 0
0
7 7 7

9 9 9
0 0 0
0 0 0

0
0 0 0

9 9 9

High 10%
High 6%
High 18%
2.00 2.00 1.00 1.00 1.00
70% 70% 90% 90% 90%
30% 30% 10% 10% 10%
est rate regime chosen at the beginning of the simulation. The calculations below are based on the high regime
n the credit policy. For a credit policy of 1, it is 0.05%. You have to discover the rest yourselves
0.05% 0.05% 0.05%

0.00 0.00 0.00

0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 558421.00 0.00 0.00 0.00

#DIV/0! #DIV/0! #DIV/0!

 #DIV/0! #DIV/0! #DIV/0!
#DIV/0! #DIV/0! #DIV/0!
#DIV/0! #DIV/0! #DIV/0!
#DIV/0! 424684.00 #DIV/0! 0.00 #DIV/0!

#DIV/0! 0.00 #DIV/0! 0.00 #DIV/0!

#DIV/0! 0.00 #DIV/0! 0.00 #DIV/0!
#DIV/0! 0.00 #DIV/0! 0.00 #DIV/0!
#DIV/0! 0.00 #DIV/0! 0.00 #DIV/0!
#DIV/0! 0.00 #DIV/0! 0.00 #DIV/0!
0 0 0
0.00 0.00 0.00
0 0 0
0 0 0
0.00 0.00 0.00
0 0 0
12500.00 12500.00 12500.00
67500.00 67500.00 67500.00
0 0 0
0 0 0
2500.00
2200.00 2200.00 2200.00
84700.00 130377.00 82200.00 0.00 82200.00
#DIV/0! 3360.00 #DIV/0! 0.00 #DIV/0!
0.00 0.00 0.00
#DIV/0! #DIV/0! #DIV/0!
#DIV/0! 1869.00 #DIV/0! 0.00 #DIV/0!

#DIV/0! #DIV/0! #DIV/0!

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00
#DIV/0! 0.00 #DIV/0! 0.00 #DIV/0!
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
#DIV/0! 0.00 #DIV/0! 0.00 #DIV/0!

6875.00 6875.00 6875.00

 #DIV/0! #DIV/0! #DIV/0!
#DIV/0! 0.00 #DIV/0! 0.00 #DIV/0!
738750.00 -13750.00 -13750.00
738750.00 0.00 -13750.00 0.00 -13750.00
#DIV/0! 0.00 #DIV/0! 0.00 #DIV/0!
#DIV/0! #DIV/0! #DIV/0!
#DIV/0! 0.00 #DIV/0! 0.00 #DIV/0!

20000.00 0.00 0.00 0.00 0.00

#DIV/0! 0.00 #DIV/0! 0.00 #DIV/0!
#DIV/0! 0.00 #DIV/0! 0.00 #DIV/0!

0.00 0.00 0.00

0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
12500.00 12500.00 12500.00
67500.00 67500.00 67500.00
0.00 0.00 0.00
0.00 0.00 0.00
2500.00 0.00 0.00
2200.00 2200.00 2200.00
#DIV/0! #DIV/0! #DIV/0!
#DIV/0! 0.00 #DIV/0! 0.00 #DIV/0!

0.00 0.00 0.00

0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
#DIV/0! 0.00 #DIV/0! 0.00 #DIV/0!
 #DIV/0! 0.00 #DIV/0! 0.00 #DIV/0!
20000.00
#DIV/0! 0.00 #DIV/0! 0.00 #DIV/0!
#DIV/0! 0.00 #DIV/0! 0.00 #DIV/0!
#DIV/0! 0.00 #DIV/0! 0.00 #DIV/0!

1000000.00
254375.00 6875.00 6875.00
0
0.00

#DIV/0! 0.00 #DIV/0! 0.00 #DIV/0!

#DIV/0! 0.00 #DIV/0! 0.00 #DIV/0!

Period 5 Period 6
Reported Reported
Forecast Forecasted Forecast

0.00 0.00 0.00

0.00
0.00
0.00
0.00
0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00

0
0
0
0

0 0 0
0 0 0
0 0 0
0 0 0
0 0 0

0.00
 0.00
0.00
0.00
0.00 0.00 0.00

21400
0
0
0

21400

7
0
0

9
0
0

1.00 1.00 1.00

90% 90% 90%
10% 10% 10%
he high regime

0.05%

0.00
0.00
0.00
0.00
0.00 0.00 0.00

#DIV/0!
 #DIV/0!
#DIV/0!
#DIV/0!
0.00 #DIV/0! 0.00

0.00 #DIV/0! 0.00

0.00 #DIV/0! 0.00
0.00 #DIV/0! 0.00
0.00 #DIV/0! 0.00
0.00 #DIV/0! 0.00
0
0.00
0
0
0.00
0
12500.00
67500.00
0
0

2200.00
0.00 82200.00 0.00
0.00 #DIV/0! 0.00
0.00
#DIV/0!
0.00 #DIV/0! 0.00

#DIV/0!
0.00

0.00
0.00
0.00
0.00
0.00 0.00 0.00
0.00
0.00 #DIV/0! 0.00
0.00
0.00
0.00 0.00 0.00
0.00 #DIV/0! 0.00

6875.00
 #DIV/0!
0.00 #DIV/0! 0.00
-13750.00
0.00 -13750.00 0.00
0.00 #DIV/0! 0.00
#DIV/0!
0.00 #DIV/0! 0.00

0.00 0.00 0.00

0.00 #DIV/0! 0.00
0.00 #DIV/0! 0.00

0.00
0.00
0.00
0.00
0.00 0.00 0.00

0.00
0.00
0.00
0.00
0.00 0.00 0.00

0.00
0.00
0.00
0.00
12500.00
67500.00
0.00
0.00
0.00
2200.00
#DIV/0!
0.00 #DIV/0! 0.00

0.00
0.00
0.00 0.00 0.00
0.00 #DIV/0! 0.00
0.00 #DIV/0! 0.00

0.00 #DIV/0! 0.00

0.00 #DIV/0! 0.00
0.00 #DIV/0! 0.00

6875.00

0.00 #DIV/0! 0.00

0.00 #DIV/0! 0.00

Decision Form
Enter values in the yellow-colored cells and the rest will be calculated for you
Note that Period 0 values are the same for each group and form the base from which every group starts and so should not b
Market Area: Team No: Team Name:
Period 0 Period 1
1 Price for complete feed ($/ton) 206 208.00
2 Price for concentrate feed ($/ton) 315 317.00
3 Price for commercial grade fertilizer ($/ton) 138 138.00
4 Price for custom blend fertilizer ($/ton) 159 160.00
5 Quantity of complete feed ordered (tons) 1527 5545.37
6 Quantity of concentrate feed ordered (tons) 615 2146.13
7 Quantity of commercial grade fertilizer ordered (tons) 631 2158.77
8 Quantity of custom blend fertilizer ordered (tons) 659 3513.00
9 Place emergency orders if demand exceeds supply (YES/NO) NO NO
10 Advertising expenditure ($) 1000 1000
11 Credit Policy 2 1.00
12 Storage Capacity expansion expenditure (tons) 0 1729
13 Truck purchase expenditure (# of trucks) 0 2
14 Total number of employees 7 9
15 Borrow money ($) 0 0.00
16 Repay loan ($) 6875 6875.00
17 Call Investment ($) 0 0.00
18 Make Investment ($) 0 0.00
19 Sales forecast for complete feed (tons) 1651.63 5670.00
20 Sales forecast for concentrate feed (tons) 639.87 2171.00
21 Sales forecast for commercial grade fertilizer (tons) 826.23 2354.00
22 Sales forecast for custom blend fertilizer (tons) 659 3513.00

Total Sales forecast (tons) for all products for period 0 3776.73 13708.00

Final inventory from previous period

Complete feed (tons) 124.63 124.63
Concentrate feed (tons) 24.87 24.87
Commercial grade fertilizer (tons) 195.23 195.23
Custom blend fertilizer (tons) 0 0.00
Total 344.73 344.73

Wholesale Prices
Complete feed (tons) 158 158
Concentrate feed (tons) 255 255
Commercial grade fertilizer (tons) 93 93
Custom blend fertilizer (tons) 106 106
starts and so should not be changed

Period 2 Period 3 Period 4 Period 5 Period 6

202.00 199.00 0.00 0.00 0.00
311.67 309.00 0.00 0.00 0.00
133.33 130.00 0.00 0.00 0.00
155.33 153.00 0.00 0.00 0.00
3900.00 0.00 0.00 0.00 0.00
1750.00 0.00 0.00 0.00 0.00
980.00 0.00 0.00 0.00 0.00
850.00 0.00 0.00 0.00 0.00
NO NO NO NO NO
2000 2500 0 0 0
2.00 2.00 1.00 1.00 1.00
0 0 0 0 0
0 0 0 0 0
9 9 9 9 9
0.00 ### 0.00 0.00 0.00
6875.00 254375.00 6875.00 6875.00 6875.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
3900.00 0.00 0.00 0.00 0.00
1750.00 0.00 0.00 0.00 0.00
980.00 0.00 0.00 0.00 0.00
850.00 0.00 0.00 0.00 0.00

7480.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00

0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
Income statement
Enter values in the yellow-colored cells and the rest will be calculated for you
Note that Period 0 values are the same for each group and form the base from which every group starts and so should not b
Period 0

Tons Pct of Last 12 months

Income Statement Dollars $/Ton sold Sales (Dollars)
Sales
Complete Feed 288812.00 206 1402 45.15% 1077299
Concentrate Feed 185850.00 315 590 29.06% 638349
Commercial Grade Fertilizer 60168.00 138 436 9.41% 327046
Custom Blend Fertilizer 104781.00 159 659 16.38% 524703
Total Sales 639611.00 207.19 3087 100.00% 2567397.00

Cost of Goods Sold

Complete Feed 221516.00 158 1402 76.70% 817974
Concentrate Feed 150450.00 255 590 80.95% 516549
Commercial Grade Fertilizer 40548.00 93 436 67.39% 220277
Custom Blend Fertilizer 69854.00 106 659 66.67% 342444
Total Cost of Goods Sold 482368.00 156.25 3087 75.42% 1897244.00

Gross Margin
Complete Feed 67296.00 48 1402 23.30% 259325
Concentrate Feed 35400.00 60 590 19.05% 121800
Commercial Grade Fertilizer 19620.00 45 436 32.61% 106769
Custom Blend Fertilizer 34927.00 53 659 33.33% 182259
Total Gross Margin 157243.00 50.93 3087 24.58% 670153.00

Operating Expenses
Storage Facilities - Fixed Costs 5310.00 1.72 3087.21 0.83% 21240
Storage Facilities - Variable Costs 38588.00 12.5 3087.04 6.03% 161639
Storage Rental Cost 517.00 0.17 3041.18 0.08% 4854

Truck Fixed Costs 8750.00 2.83 3091.87 1.37% 35000

Truck Variable Costs 21609.00 7 3087 3.38% 90517
Truck Rental Cost 1866.00 0.6 3110 0.29% 14756

Manager's Salary 12500.00 4.05 3086.42 1.95% 50000

Labor Cost 54500.00 17.65 3087.82 8.52% 216000
Overtime Labor Cost 0.00 0 0.00% 2969
Bad Debt Loss 2175.00 0.7 3107.14 0.34% 8730
Advertising Expense 1000.00 0.32 3125 0.16% 4000
Other Expenses 4670 1.51 3092.55 0.73% 19144
Total Operating Expenses 151484.74 23.68% 628849.00

Net Operating Profit 5758.26 41307

Other Income 225.00 675
Interest Expense 4022.00 16642

Net Profit Before Tax 1961.26 25340

P&L ratios Year 0 Period 0

GM% 26.10% 24.58%
Opex% 24.49% 23.68%
EBITDA% 1.61% 0.90%
ROS 0.99% 0.31%
p starts and so should not be changed
Period 1 Period 2
Last 12
months
Dollars $/Ton Tons sold Pct of Sales (Dollars) Dollars $/Ton Tons sold

#DIV/0! #DIV/0! #DIV/0!

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0.00 #DIV/0! #DIV/0! 0.00 0.00 #DIV/0!
0.00 #DIV/0! #DIV/0! 0.00 0.00 #DIV/0!
0.00 #DIV/0! #DIV/0! 0.00 0.00 #DIV/0!
0.00 #DIV/0! #DIV/0! #DIV/0! 0.00 0.00 #DIV/0! #DIV/0!

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#DIV/0!
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#DIV/0! #DIV/0! #DIV/0!
#DIV/0! #DIV/0! #DIV/0!
0.00 #DIV/0! 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00
Period 2 Period 3
Last 12 Last 12
Pct of months Pct of months
Sales (Dollars) Dollars $/Ton Tons sold Sales (Dollars)

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#DIV/0! 0.00 0.00 #DIV/0! #DIV/0! #DIV/0! 0.00

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#DIV/0! 0.00 0.00 #DIV/0! #DIV/0! #DIV/0! 0.00

#DIV/0! 0.00 0.00 #DIV/0! #DIV/0! 0.00

#DIV/0! 0.00 0.00 #DIV/0! #DIV/0! 0.00
#DIV/0! 0.00 0.00 #DIV/0! #DIV/0! 0.00
#DIV/0! 0.00 0.00 #DIV/0! #DIV/0! 0.00
#DIV/0! 0.00 0.00 #DIV/0! #DIV/0! #DIV/0! 0.00

#DIV/0! #DIV/0! #DIV/0!

#DIV/0! #DIV/0! #DIV/0!
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#DIV/0! #DIV/0! #DIV/0!

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#DIV/0! #DIV/0! #DIV/0!
#DIV/0! #DIV/0! #DIV/0!
#DIV/0! 0.00 0.00 #DIV/0! 0.00

0.00 0.00 0.00

0.00 0.00 0.00
 Period 4 Period 5
Last 12
Pct of months
Dollars $/Ton Tons sold Sales (Dollars) Dollars $/Ton Tons sold

#DIV/0! #DIV/0! #DIV/0!

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0.00 #DIV/0! #DIV/0! #DIV/0! 0.00 0.00 #DIV/0! #DIV/0!

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0.00 #DIV/0! #DIV/0! #DIV/0! 0.00 0.00 #DIV/0! #DIV/0!

0.00 #DIV/0! #DIV/0! 0.00 0.00 #DIV/0!

0.00 #DIV/0! #DIV/0! 0.00 0.00 #DIV/0!
0.00 #DIV/0! #DIV/0! 0.00 0.00 #DIV/0!
0.00 #DIV/0! #DIV/0! 0.00 0.00 #DIV/0!
0.00 #DIV/0! #DIV/0! #DIV/0! 0.00 0.00 #DIV/0! #DIV/0!

#DIV/0! #DIV/0! #DIV/0!

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#DIV/0! #DIV/0! #DIV/0!
0.00 #DIV/0! 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00
Period 5 Period 6
Last 12 Last 12
Pct of months Pct of months
Sales (Dollars) Dollars $/Ton Tons sold Sales (Dollars)

#DIV/0! #DIV/0! #DIV/0!

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#DIV/0! 0.00 0.00 #DIV/0! #DIV/0! #DIV/0! 0.00

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#DIV/0! 0.00 0.00 #DIV/0! #DIV/0! #DIV/0! 0.00

#DIV/0! 0.00 0.00 48 0 #DIV/0! 0.00

#DIV/0! 0.00 0.00 60 0 #DIV/0! 0.00
#DIV/0! 0.00 0.00 45 0 #DIV/0! 0.00
#DIV/0! 0.00 0.00 53 0 #DIV/0! 0.00
#DIV/0! 0.00 0.00 #DIV/0! 0 #DIV/0! 0.00

#DIV/0! #DIV/0! #DIV/0!

#DIV/0! #DIV/0! #DIV/0!
#DIV/0! #DIV/0! #DIV/0!

#DIV/0! #DIV/0! #DIV/0!

#DIV/0! #DIV/0! #DIV/0!
#DIV/0! #DIV/0! #DIV/0!

#DIV/0! #DIV/0! #DIV/0!

#DIV/0! #DIV/0! #DIV/0!
#DIV/0! #DIV/0!
#DIV/0! #DIV/0! #DIV/0!
#DIV/0! #DIV/0! #DIV/0!
#DIV/0! #DIV/0! #DIV/0!
#DIV/0! 0.00 0.00 #DIV/0! 0.00

0.00 0.00 0.00

0.00 0.00 0.00
Balance Sheet
Enter values in the yellow-colored cells and the rest will be calculated for you
Note that Period 0 values are the same for each group and form the base from which every group starts and so should not b
Balance Sheet Period 0 Period 1
Assets
Cash 3056.00
Accounts Receivable 155643.00
Inventory 44388.00
Investments 30000.00
Total Current Assets 233087.00 0.00
Trucks 105000.00
Storage Facilities 297360.00
Total Long-Term Assets 402360.00 0.00
Total Assets 635447.00 0.00

Liabilities
Bank Note 6875.00
Emergency Loan 0.00
Total Current Liabilities 6875.00 0.00
Bank Note 268125.00
Total Long-Term Liabilities 268125.00 0.00
Total Liabilities 275000.00 0.00
Net Worth
Owner's Equity 360447.00
Total Liabilities and Net Worth 635447.00 0.00

Balance Sheet ratios

Current Ratio 33.90 #DIV/0!

Debt/Equity Ratio 0.76 #DIV/0!
Leverage Ratio (equity multiplier) 1.76 #DIV/0!

RONW (Return on Net Worth - annual) 7.03% #DIV/0!

Asset Turnover (annual) 4.04 #DIV/0!
ROA (Return on Assets - annual) 3.99% #DIV/0!
Quick ratio 23.08 #DIV/0!
Cash ratio 0.44 #DIV/0!

Sales Unfilled
Sales Data Tons Distribution orders Tons
Complete Feed 1402 45.41% 0
Concentrate Feed 590.01 19.11% 0
Commercial Grade Fertilizer 436.12 14.13% 0
Custom Blend Fertilizer 659.05 21.35% 59
Total 3087.18 100.00% 59 0
Inventory (final inventory) Tons Dollars Tons
Complete Feed 124.63 19940.00
Concentrate Feed 24.87 6292.00
Commercial Grade Fertilizer 195.23 18156.00
Custom Blend Fertilizer 0.00 0.00
Total 344.73 44388.00 0.00

Total of Goods Stored (Tons) 3431.91 0.00

Facilities, Equipment, and Labor

Facilities
Storage Space Owned in Sq Feet 14000.0
Capacity - Tons 3271.0 0.0
Storage Utilization (%) 104.9% #DIV/0!
Equipment
Trucks Owned - Number 5.0
Capacity - Tons 2800.0 0.0
Truck Utilization % 110.3% #DIV/0!
Labor
Labor - Number of People Hired 7.0
Capacity - Tons 3262.0 0.0
Labor Utilization % 94.6% #DIV/0!
y group starts and so should not be changed
Period 1 Period 2 Period 3

0.00 0.00

0.00 0.00
0.00 0.00

0.00 0.00

0.00 0.00
0.00 0.00

0.00 0.00

#DIV/0! #DIV/0!
#DIV/0! #DIV/0!
#DIV/0! #DIV/0!

#DIV/0! #DIV/0!
#DIV/0! #DIV/0!
#DIV/0! #DIV/0!
#DIV/0! #DIV/0!
#DIV/0! #DIV/0!

Sales Unfilled Sales Unfilled

Distribution orders Tons Distribution orders Tons
#DIV/0! #DIV/0!
#DIV/0! #DIV/0!
#DIV/0! #DIV/0!
#DIV/0! #DIV/0!
#DIV/0! 0 0 #DIV/0! 0 0
Dollars Tons Dollars Tons

0.00 0.00 0.00 0.00

0.00 0.00

0.0 0.0
#DIV/0! #DIV/0!

0.0 0.0
#DIV/0! #DIV/0!

0.0 0.0
#DIV/0! #DIV/0!
 Period 3 Period 4 Period 5

0.00 0.00

0.00 0.00
0.00 0.00

0.00 0.00

0.00 0.00
0.00 0.00

0.00 0.00

#DIV/0! #DIV/0!
#DIV/0! #DIV/0!
#DIV/0! #DIV/0!

#DIV/0! #DIV/0!
#DIV/0! #DIV/0!
#DIV/0! #DIV/0!
#DIV/0! #DIV/0!
#DIV/0! #DIV/0!

Sales Sales
Sales Unfilled Distributio Unfilled Distributio
Distribution orders Tons n orders Tons n
0.00% 0.00% 0.00%
0.00% 0.00% 0.00%
0.00% 0.00% 0.00%
0.00% 0.00% 0.00%
0.00% 0 0 0.00% 0 0 0.00%
Dollars Tons Dollars Tons Dollars

0.00 0.00 0.00 0.00 0.00

0.00 0.00

0.0 0.0
#DIV/0! #DIV/0!

0.0 0.0
#DIV/0! #DIV/0!

0.0 0.0
#DIV/0! #DIV/0!
Period 5 Period 6

0.00

0.00
0.00

0.00

0.00
0.00

0.00

#DIV/0!
#DIV/0!
#DIV/0!

#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!

Sales
Unfilled Distributio Unfilled
orders Tons n orders
0.00%
0.00%
0.00%
0.00%
0 0 0.00% 0
Tons Dollars

0.00 0.00

0.00

0.0
#DIV/0!

0.0
#DIV/0!

0.0
#DIV/0!
Market Share Report
Enter values in the yellow-colored cells and the rest will be calculated for you
Note that Period 0 values are the same for each group and form the base from which every group starts and so should not b
Period 0
Average Wholesale
Prices Price Limits Prices
Complete Feed 206 202 - 210 158
Concentrate Feed 315 311 - 319 255
Commercial Grade Fertilizer 138 134 - 142 93
Custom Blend Fertilizer 159 155 - 163 106

Total
across
Team 1 Team 2 Team 3 Team 4 Team 5 Team 6 Teams
Price Per Ton
Complete Feed 206 206 206 206 206 206 1236
Concentrate Feed 315 315 315 315 315 315 1890
Commercial Grade Fertilizer 138 138 138 138 138 138 828
Custom Blend Fertilizer 159 159 159 159 159 159 954

Advertising 1000 1000 1000 1000 1000 1000

Sales by Team (Tons)

Complete Feed
Concentrate Feed
Commercial Grade Fertilizer
Custom Blend Fertilizer
Total
1402 1402 1402 1402 1402 1402 8412
590.01 590.01 590.01 590.01 590.01 590.01 3540.06
436.12 436.12 436.12 436.12 436.12 436.12 2616.72
659.05 659.05 659.05 659.05 659.05 659.05 3954.3
3087.18 3087.18 3087.18 3087.18 3087.18 3087.18 18523.08

Share of Market (Pct)

Complete Feed 16.7% 16.7% 16.7% 16.7% 16.7% 16.7%
Concentrate Feed 16.7% 16.7% 16.7% 16.7% 16.7% 16.7%
Commercial Grade Fertilizer 16.7% 16.7% 16.7% 16.7% 16.7% 16.7%
Custom Blend Fertilizer 16.7% 16.7% 16.7% 16.7% 16.7% 16.7%
Total 16.7% 16.7% 16.7% 16.7% 16.7% 16.7%
arts and so should not be changed
Period 1 Pe
Average Wholesale Average
Prices Price Limits Prices Prices Price Limits

Total
across
Team 1 Team 2 Team 3 Team 4 Team 5 Team 6 Teams Team 1 Team 2

0
0
0
0

0
0
0
0
0 0 0 0 0 0 0 0 0

#DIV/0! #DIV/0! 0.0% 0.0% 0.0% 0.0% #DIV/0! #DIV/0!

#DIV/0! #DIV/0! 0.0% 0.0% 0.0% 0.0% #DIV/0! #DIV/0!
#DIV/0! #DIV/0! 0.0% 0.0% 0.0% 0.0% #DIV/0! #DIV/0!
#DIV/0! #DIV/0! 0.0% 0.0% 0.0% 0.0% #DIV/0! #DIV/0!
#DIV/0! #DIV/0! 0.0% 0.0% 0.0% 0.0% #DIV/0! #DIV/0!
 Period 2 Period 3
Wholesale Average Wholesale
Price Limits Prices Prices Price Limits Prices

Total
across
Team 3 Team 4 Team 5 Team 6 Teams Team 1 Team 2 Team 3 Team 4

0
0
0
0

0
0
0
0
0 0 0 0 0 0 0 0 0

0.0% 0.0% 0.0% 0.0% #DIV/0! #DIV/0! 0.0% 0.0%

0.0% 0.0% 0.0% 0.0% #DIV/0! #DIV/0! 0.0% 0.0%
0.0% 0.0% 0.0% 0.0% #DIV/0! #DIV/0! 0.0% 0.0%
0.0% 0.0% 0.0% 0.0% #DIV/0! #DIV/0! 0.0% 0.0%
0.0% 0.0% 0.0% 0.0% #DIV/0! #DIV/0! 0.0% 0.0%
Period 3 Period 4
Average Wholesale
Prices Price Limits Prices

Total
across
Team 5 Team 6 Teams Team 1 Team 2 Team 3 Team 4 Team 5 Team 6

0
0
0
0

0
0
0
0
0 0 0 0 0 0 0 0 0

0.0% 0.0% #DIV/0! #DIV/0! 0.0% 0.0% 0.0% 0.0%

0.0% 0.0% #DIV/0! #DIV/0! 0.0% 0.0% 0.0% 0.0%
0.0% 0.0% #DIV/0! #DIV/0! 0.0% 0.0% 0.0% 0.0%
0.0% 0.0% #DIV/0! #DIV/0! 0.0% 0.0% 0.0% 0.0%
0.0% 0.0% #DIV/0! #DIV/0! 0.0% 0.0% 0.0% 0.0%
 Period 5
Average Wholesale
Prices Price Limits Prices

Total Total
across across
Teams Team 1 Team 2 Team 3 Team 4 Team 5 Team 6 Teams

0 0
0 0
0 0
0 0

0 0
0 0
0 0
0 0
0 0 0 0 0 0 0 0

#DIV/0! #DIV/0! 0.0% 0.0% 0.0% 0.0%

#DIV/0! #DIV/0! 0.0% 0.0% 0.0% 0.0%
#DIV/0! #DIV/0! 0.0% 0.0% 0.0% 0.0%
#DIV/0! #DIV/0! 0.0% 0.0% 0.0% 0.0%
#DIV/0! #DIV/0! 0.0% 0.0% 0.0% 0.0%
 Period 6
Average Wholesale
Prices Price Limits Prices

Total
across
Team 1 Team 2 Team 3 Team 4 Team 5 Team 6 Teams

0
0
0
0

0
0
0
0
0 0 0 0 0 0 0

#DIV/0! #DIV/0! 0.0% 0.0% 0.0% 0.0%

#DIV/0! #DIV/0! 0.0% 0.0% 0.0% 0.0%
#DIV/0! #DIV/0! 0.0% 0.0% 0.0% 0.0%
#DIV/0! #DIV/0! 0.0% 0.0% 0.0% 0.0%
#DIV/0! #DIV/0! 0.0% 0.0% 0.0% 0.0%
Forecasted and Actual Financial Results
Period 1 Period 2
Forecasted Actual Forecasted Actual
Sales
Complete Feed 0.00 0.00 0.00 0.00
Concentrate Feed 0.00 0.00 0.00 0.00
Commercial Grade Fertilizer 0.00 0.00 0.00 0.00
Custom Blend Fertilizer 0.00 0.00 0.00 0.00
Total Sales 0.00 0.00 0.00 0.00
Cost of Goods Sold
Complete Feed 0.00 0.00 0.00 0.00
Concentrate Feed 0.00 0.00 0.00 0.00
Commercial Grade Fertilizer 0.00 0.00 0.00 0.00
Custom Blend Fertilizer 0.00 0.00 0.00 0.00
Total Cost of Goods Sold 0.00 0.00 0.00 0.00
Gross Margin
Complete Feed 0.00 0.00 0.00 0.00
Concentrate Feed 0.00 0.00 0.00 0.00
Commercial Grade Fertilizer 0.00 0.00 0.00 0.00
Custom Blend Fertilizer 0.00 0.00 0.00 0.00
Total Gross Margin 0.00 0.00 0.00 0.00
Operating Expenses
Storage Rental Cost 0.00 0.00 0.00 0.00
Truck Rental Cost 0.00 0.00 0.00 0.00
Regular Labor Cost 0.00 0.00 0.00 0.00
Overtime Labor Cost 0.00 0.00 0.00 0.00
Total Operating Expenses 0.00 0.00 0.00 0.00
Net Operating Profit 0.00 0.00 0.00 0.00
Net Profit Before Tax 0.00 0.00 0.00 0.00

Cash 60859.98 0.00 Err:522 0.00

Accounts Receivable 275449.90 0.00 478774.92 0.00
Inventory (Tons)
Complete Feed 0.00 0.00 0.00
Concentrate Feed 0.00 0.00 0.00
Commercial Grade Fertilizer 0.00 0.00 0.00
Custom Blend Fertilizer 0.00 0.00 0.00
Total Inventory ($) 0.00 0.00 0.00 0.00
Investments 30000.00 0.00 0.00 0.00
Total Current Assets 194159.98 0.00 Err:522
Trucks 162750.00 0.00 0.00
Storage Facilities 353902.67 0.00 0.00
Total Long-Term Assets 516652.67 0.00 0.00
Total Assets 644312.65 0.00 Err:522 0.00
Bank Note 6875.00 0.00 6875.00
Emergency Loan 0.00 0.00 Err:522
Total Current Liabilities 6875.00 0.00 Err:522
Bank Note 261250.00 0.00 -13750.00
Total Long-Term Liabilities 261250.00 0.00 -13750.00
Total Liabilities 268125.00 0.00 Err:522 0.00
Net Worth 376187.65 0.00 Err:522 0.00
Total Liabilities and Net Worth 644312.65 0.00 Err:522 0.00

Cash Flow Statement

Cash Inflow
Cash at Start of Period 0.00 0.00 0.00 0.00
Cash Sales (Adjusted Total Sales) 0.00 0.00 0.00 0.00
Accounts Receivable Collected 0.00 0.00 0.00 0.00
Interest Earned on Investment 0.00 0.00 0.00 0.00
A. Total Cash Inflow 0.00 0.00 0.00 0.00

Cash Outlay
Product Purchases
Complete Feed 0.00 0.00 0.00 0.00
Concentrate Feed 0.00 0.00 0.00 0.00
Commercial Grade Fertilizer 0.00 0.00 0.00 0.00
Custom Blend Fertilizer 0.00 0.00 0.00 0.00
Total Product Purchases 0.00 0.00 0.00 0.00
Operating Expenses
Storage Facilities - V.C. 0.00 0.00 0.00 0.00
Storage Rental Cost 0.00 0.00 0.00 0.00
Truck - V.C. 0.00 0.00 0.00 0.00
Truck Rental Cost 0.00 0.00 0.00 0.00
Manager's Salary 0.00 0.00 0.00 0.00
Labor Cost 0.00 0.00 0.00 0.00
Overtime Labor Cost 0.00 0.00 0.00 0.00
Bad Debt Loss 0.00 0.00 0.00 0.00
Advertising Expense 0.00 0.00 0.00 0.00
Other Expenses 0.00 0.00 0.00 0.00
Interest Expense 0.00 0.00 0.00 0.00
Total Operating Expenses 0.00 0.00 0.00 0.00
Capital Expenditures
Storage Expansion 0.00 0.00 0.00 0.00
Truck Purchase 0.00 0.00 0.00 0.00
Total Capital Expenditures 0.00 0.00 0.00 0.00
B. Total Cash Outlay 0.00 0.00 0.00 0.00

C. Cash Flow from Operations (A-B) 0.00 0.00 0.00 0.00

D. Target Cash Balance 0.00 0.00
E. Net Cash Flow (C-D) 0.00 0.00 0.00 0.00

Financing Decisions:
F. Borrow money ($) 0.00 0.00 0.00 0.00
G. Repay loan ($) 0.00 0.00 0.00 0.00
H. Call Investment ($) 0.00 0.00 0.00 0.00
I. Make Investment ($) 0.00 0.00 0.00 0.00

Cash Balance (E + F + H - G - I) 0.00 0.00 0.00 0.00

 Period 3 Period 4 Period 5 Period 6
Forecasted Actual Forecasted Actual Forecasted Actual Forecasted

0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
558421.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
424684.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
130377.00 0.00 0.00 0.00 0.00 0.00 0.00
3360.00 0.00 0.00 0.00 0.00 0.00 0.00
1869.00 0.00 0.00 0.00 0.00 0.00 0.00

#DIV/0! 0.00 #DIV/0! 0.00 #DIV/0! 0.00 #DIV/0!

0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
#DIV/0! #DIV/0! #DIV/0! #DIV/0!
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
#DIV/0! 0.00 #DIV/0! 0.00 #DIV/0! 0.00 #DIV/0!
6875.00 6875.00 6875.00 6875.00
#DIV/0! #DIV/0! #DIV/0! #DIV/0!
#DIV/0! #DIV/0! #DIV/0! #DIV/0!
738750.00 -13750.00 -13750.00 -13750.00
738750.00 -13750.00 -13750.00 -13750.00
#DIV/0! 0.00 #DIV/0! 0.00 #DIV/0! 0.00 #DIV/0!
#DIV/0! 0.00 #DIV/0! 0.00 #DIV/0! 0.00 #DIV/0!
#DIV/0! 0.00 #DIV/0! 0.00 #DIV/0! 0.00 #DIV/0!

0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

Period 6
Actual

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00

0.00

0.00

0.00
0.00
0.00
0.00

0.00
 Profitability Linkage Model: Enter the appropriate values into each box highlighted in yellow to obtain your firm's return on equity.

Sales G.M.
2567397.00 670153

-
COGS Advertise
1897244.00 4000.00
MARGIN MANAGEMENT

Storage F.C. MGR & Labor People Cost

21240.00 266000.00 268969

+ +
Truck F.C. Storage V.C. Overtime Bad Debt Loss

35000.00 161639.00 2969.00 8730.00

+ +
Truck V.C. Storage Rent Storage Storage/Truck
90517.00 4854.00 187733.00 328006

+ +
Truck Rent Truck Other
14756.00 140273 19144

Cash
$ 3,056.00

+
Acct. Receivable Total Current Assets Sales
ASSET MANAGEMENT

$ 155,643.00 233087 2567397

+ + ÷
Inventories Fixed Assets Total Assets
$ 44,388.00 $ 402,360.00 635447

+
Investments
$ 30,000.00

Total Liabilities Liab + Net Worth

$ 275,000.00 635447
LEVERAGE

+ ÷
Net Worth Net Worth
LEVERAGE
$ 360,447.00 $ 360,447.00

To print this worksheet, select cells A1 through CF59. Next, go to File>Print and apply the following settings:
Landscape
Print Selection Only
Fit Sheet on One Page
r firm's return on equity.

Net Operating Profit (NOP)

670153 41304

- +
Total Expenses Other Income
4000.00 628849 675.00

+ -
Interest
268969 16642.00

Net Income Profit Margin

+
25337 1%
8730.00

328006

19144

Asset Turnover (%)

404%

Leverage (Equity Multiplier)

1.76294156977309
Profit Margin

1%

Return on Assets (%)

× 4%

Asset Turnover (%) Return on Equity (%)

404% × 7%

Leverage (Equity Multiplier)

1.76294156977309
 Profitability Linkage Model: Enter the appropriate values into each box highlighted in yellow to obtain your firm's return on equity.

Sales G.M.
0.00 0

-
COGS Advertise
0.00 0
MARGIN MANAGEMENT

Storage F.C. MGR & Labor People Cost

0 0 0

+ +
Truck F.C. Storage V.C. Overtime Bad Debt Loss

0 0 0 0

+ +
Truck V.C. Storage Rent Storage Storage/Truck
0 0 0 #DIV/0!

+ +
Truck Rent Truck Other
0 0 0

Cash
0.00

+
Acct. Receivable Total Current Assets Sales
ASSET MANAGEMENT

0.00 0 0

+ + ÷
Inventories Fixed Assets Total Assets
0.00 0.00 0

+
Investments
0.00

Total Liabilities Liab + Net Worth

0.00 0
LEVERAGE

+ ÷
Net Worth Net Worth
LEVERAGE
0.00 0

To print this worksheet, select cells A1 through CF59. Next, go to File>Print and apply the following settings:
Landscape
Print Selection Only
Fit Sheet on One Page
r firm's return on equity.

Net Operating Profit (NOP)

0 #DIV/0!

- +
Total Expenses Other Income
0 #DIV/0! 0

+ -
Interest
0 0

Net Income Profit Margin

+
#DIV/0! #DIV/0!
0

#DIV/0!

Asset Turnover (%)

#DIV/0!

Leverage (Equity Multiplier)

#DIV/0!
Profit Margin

#DIV/0!

Return on Assets (%)

× #DIV/0!

Asset Turnover (%) Return on Equity (%)

#DIV/0! × #DIV/0!

Leverage (Equity Multiplier)

#DIV/0!
Receiveable ₦155,643.00 NFO 193156
Inventory ₦44,388.00 WC 261250
Payables ₦6,875.00 WC>NFO
TCA ₦268,125.00
TCL ₦6,875.00

Storage Capacity 3271 tonnes

Storage size 14000 sqrft
Closing inventory 344.73 tonnes
Purchases ₦526,756.00
COGS ₦482,368.00
Closing inventory ₦44,388.00
Opening inventory