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  • ABC Ltd. Case Study

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    animecommunity04
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    The document contains assumptions for two stores (S1 and S2) over a 6 month period. It includes purchase prices and quantities for various chocolates, selling prices as a percentage of purchase price, expenses like rent, salaries, electricity, advertising, and other expenses as a percentage of revenue. It provides the assumptions for months 1 through 6, with monthly growth rates for revenue, purchases, expenses, and selling prices. The purpose is to calculate the monthly revenue for each store over the 6 month period.

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    The document contains assumptions for two stores (S1 and S2) over a 6 month period. It includes purchase prices and quantities for various chocolates, selling prices as a percentage of purchase price, expenses like rent, salaries, electricity, advertising, and other expenses as a percentage of revenue. It provides the assumptions for months 1 through 6, with monthly growth rates for revenue, purchases, expenses, and selling prices. The purpose is to calculate the monthly revenue for each store over the 6 month period.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    11 views22 pages

    ABC Ltd. Case Study

    Uploaded by

    animecommunity04
    The document contains assumptions for two stores (S1 and S2) over a 6 month period. It includes purchase prices and quantities for various chocolates, selling prices as a percentage of purchase price, expenses like rent, salaries, electricity, advertising, and other expenses as a percentage of revenue. It provides the assumptions for months 1 through 6, with monthly growth rates for revenue, purchases, expenses, and selling prices. The purpose is to calculate the monthly revenue for each store over the 6 month period.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 22

    Assumptions for S1- Purchase Price Month 1 (value

    -Choco 1 250
    -Choco 2 50

    Assumptions for S1- Selling Price ( as % of PP) Month 1


    -Choco 1 130%
    -Choco 2 115%

    Assumptions for S1- Purchase Quantity Month 1 (value


    -Choco 1 1500
    -Choco 2 10000
    All the good

    Assumptions for S1- Rent Month 1 (value


    Rent 50000

    Assumptions for S1- Salary ( as % of Revenue) Month 1


    -Salesperson 1 1%
    -Salesperson 2 1%

    Assumptions for S1- Electricity Expense Month 1 (value


    Electricity Expense 10000

    Assumptions for S1- Advertisement ( Amount) Month 1


    Advertisement

    Assumptions for S1- Other Expense (as a % of ReMonth 1


    Other expense 2%

    Assumptions for S2- Purchase Price Month 1 (value


    -Choco 2 50
    -Choco 3 10

    Assumptions for S2- Selling Price ( as % of PP) Month 1


    -Choco 2 115%
    -Choco 3 110%

    Assumptions for S2- Purchase Quantity Month 1 (value


    -Choco 2 10000
    -Choco 3 50000
    All the good

    Assumptions for S2- Rent Month 1 (value


    Rent 50000

    Assumptions for S2- Salary (Salesperson) Month 1


    -Salesperson (as % of Revenue) 1%

    Assumptions for S2- Salary (Store Manager) Month 1 (value


    -Store Manager 10000

    Assumptions for S2- Electricity Expense Month 1 (value


    Electricity Expense 5000

    Assumptions for S2- Advertisement ( Amount) Month 1


    Advertisement

    Assumptions for S2- Other Expense (as a % of ReMonth 1


    Other expense (as a % of revenue) 2%
    S1
    Month 2 (% growth over previous moMonth 3 (% growth over previous mo
    0% 10%
    0% 20%

    Month 2 Month 3
    130% 130%
    115% 115%

    Month 2 (% growth over previous moMonth 3 (% growth over previous mo


    1% 0%
    5% 5%
    All the goods purchased were sold during the same month

    Month 2 (% growth over previous moMonth 3 (% growth over previous mo


    0% 0%

    Month 2 Month 3
    1% 1%
    1% 1%

    Month 2 (% growth over previous moMonth 3 (% growth over previous mo


    0% 0%

    Month 2 Month 3

    Month 2 Month 3
    2% 2%

    S2
    Month 2 (% growth over previous moMonth 3 (% growth over previous mo
    0% 20%
    0% 20%

    Month 2 Month 3
    115% 115%
    110% 110%

    Month 2 (% growth over previous moMonth 3 (% growth over previous mo


    5% 5%
    10% 10%
    All the goods purchased were sold during the same month

    Month 2 (% growth over previous moMonth 3 (% growth over previous mo


    0% 0%

    Month 2 Month 3
    1% 1%

    Month 2 (% growth over previous moMonth 3 (% growth over previous mo


    0% 0%

    Month 2 (% growth over previous moMonth 3 (% growth over previous mo


    0% 0%

    Month 2 Month 3

    Month 2 Month 3
    2% 2%
    Month 4 (% growth over previous moMonth 5 (% growth over previous mo
    0% 0%
    0% 0%

    Month 4 Month 5
    125% 130%
    110% 115%

    Month 4 (% growth over previous moMonth 5 (% growth over previous mo


    50% -15%
    60% -45%
    old during the same month

    Month 4 (% growth over previous moMonth 5 (% growth over previous mo


    0% 0%

    Month 4 Month 5
    1% 1%
    1% 1%

    Month 4 (% growth over previous moMonth 5 (% growth over previous mo


    100% -50%

    Month 4 Month 5
    10000

    Month 4 Month 5
    2% 2%

    Month 4 (% growth over previous moMonth 5 (% growth over previous mo


    0% 0%
    0% 0%

    Month 4 Month 5
    110% 115%
    108% 110%

    Month 4 (% growth over previous moMonth 5 (% growth over previous mo


    60% -45%
    80% -65%
    old during the same month

    Month 4 (% growth over previous moMonth 5 (% growth over previous mo


    0% 0%

    Month 4 Month 5
    1% 1%

    Month 4 (% growth over previous moMonth 5 (% growth over previous mo


    10% 0%

    Month 4 (% growth over previous moMonth 5 (% growth over previous mo


    100% -50%

    Month 4 Month 5
    10000

    Month 4 Month 5
    2% 2%
    Month 6 (% growth over previous month)
    10%
    0%

    Month 6
    130%
    115%

    Month 6 (% growth over previous month)


    0%
    5%

    Month 6 (% growth over previous month)


    0%

    Month 6
    1%
    1%

    Month 6 (% growth over previous month)


    0%

    Month 6

    Month 6
    2%

    Month 6 (% growth over previous month)


    0%
    0%

    Month 6
    115%
    110%

    Month 6 (% growth over previous month)


    5%
    10%

    Month 6 (% growth over previous month)


    0%

    Month 6
    1%

    Month 6 (% growth over previous month)


    0%

    Month 6 (% growth over previous month)


    0%

    Month 6

    Month 6
    2%
    Calculation of Revenue
    Particulars Notes Month 1 Month 2 Month 3 Month 4
    Revenue
    -Choco 1 487500 492375 541612.5 781343.75
    -Choco 2 575000 603750 760725 1164240
    Total Revenue 1062500 1096125.00 1302337.50 1945583.75
    Selling Quantity
    -Choco 1 1500 1515 1515 2273
    -Choco 2 10000 10500 11025 17640
    Selling Price
    -Choco 1 325 325 357.50 343.75
    -Choco 2 57.50 57.5 69 66

    Calculation of COGS
    Particulars Notes Month 1 Month 2 Month 3 Month 4
    COGS
    -Choco 1 375000 378750 416625 625075
    -Choco 2 500000 525000 661500 1058400
    Total COGS 875000 903750 1078125 1683475
    Selling Quantity
    -Choco 1 1500 1515 1515 2273
    -Choco 2 10000 10500 11025 17640
    Purchase Price
    -Choco 1 250 250 275 275
    -Choco 2 50 50 60 60

    Calculation of Operating Expenses(OpEx)


    Particulars Notes Month 1 Month 2 Month 3 Month 4
    Total OpEx 102500 103845 112093.50 157823.35
    Rent 50000 50000 50000 50000
    Salary 21250 21922.50 26046.75 38911.68
    Electricity Expense 10000 10000 10000 20000
    Advertisement 10000
    Other expense 21250 21922.50 26046.75 38911.68

    Note 1
    Calculation of Total Salary
    Particulars Month 1 Month 2 Month 3 Month 4 Month 5
    Salesperson 1 10625 10961.25 13023.375 19455.8375 13604.855
    Salesperson 2 10625 10961.25 13023.375 19455.8375 13604.855
    Total Salary 21250 21922.50 26046.75 38911.68 27209.71
    Month 5 Month 6

    691047.5 760152.25
    669438 702972
    1360485.50 1463124.25

    1933 1933
    9702 10188

    357.50 393.25
    69 69

    Month 5 Month 6

    531575 584732.50
    582120 611280
    1113695 1196012.50

    1933 1933
    9702 10188

    275 302.50
    60 60

    Month 5 Month 6
    114419.42 118524.97
    50000 50000
    27209.71 29262.49
    10000 10000

    27209.71 29262.49

    Month 6
    14631.2425
    14631.2425
    29262.49
    Calculation of Revenue
    Particulars Notes Month 1 Month 2 Month 3 Month 4
    Revenue
    -Choco 2 575000 603750 760725 1164240
    -Choco 3 550000 605000 798600 1411344
    Total Revenue 1125000 1208750 1559325 2575584
    Selling Quantity
    -Choco 2 10000 10500 11025 17640
    -Choco 3 50000 55000 60500 108900
    Selling Price
    -Choco 2 57.50 57.50 69.00 66.00
    -Choco 3 11.00 11.00 13.20 12.96

    Calculation of COGS
    Particulars Notes Month 1 Month 2 Month 3 Month 4
    COGS
    -Choco 2 500000 525000 661500 1058400
    -Choco 3 500000 550000 726000 1306800
    Total COGS 1000000 1075000 1387500 2365200
    Selling Quantity
    -Choco 2 10000 10500 11025 17640
    -Choco 3 50000 55000 60500 108900
    Purchase Price
    -Choco 2 50 50 60 60
    -Choco 3 10 10 12 12

    Calculation of Operating Expenses(OpEx)


    Particulars Notes Month 1 Month 2 Month 3 Month 4
    Total OpEx 98750 101262.50 111779.75 158267.52
    Rent 50000 50000 50000 50000
    Salary 21250 22087.50 25593.25 36755.84
    Electricity Expense 5000 5000 5000 10000
    Advertisement 0 0 0 10000
    Other expense 22500 24175.00 31186.50 51511.68

    Note 1
    Calculation of Total Salary
    Particulars Month 1 Month 2 Month 3 Month 4 Month 5
    Salesperson 11250 12087.50 15593.25 25755.84 11725.56
    Store Manager 10000 10000 10000 11000 11000
    Total Salary 21250 22087.50 25593.25 36755.84 22725.56
    Month 5 Month 6

    669438 702909.9
    503118 553429.8
    1172556 1256339.70

    9702 10187
    38115 41927

    69.00 69.00
    13.20 13.20

    Month 5 Month 6

    582120 611226
    457380 503118
    1039500 1114344

    9702 10187
    38115 41927

    60 60
    12 12

    Month 5 Month 6
    101176.68 103690.19
    50000 50000
    22725.56 23563.40 0
    5000 5000
    0 0
    23451.12 25126.79

    Month 6
    12563.40
    11000
    23563.40
    Income Statement of S1
    Particulars Month 1 Month 2 Month 3 Month 4 Month 5
    Revenue 1062500 1096125.00 1302337.50 1945583.75 1360485.50
    Total Income 1062500 1096125.00 1302337.50 1945583.75 1360485.50
    Expenses
    -COGS 875000 903750 1078125 1683475 1113695
    -OpEx 102500 103845 112093.50 157823.35 114419.42
    Total Expenses 977500 1007595 1190218.50 1841298.35 1228114.42
    Profit 85000 88530.00 112119.00 104285.40 132371.08
    Month 6
    1463124.25
    1463124.25

    1196012.50
    118524.97
    1314537.47
    148586.78
    Income Statement of S2
    Particulars Month 1 Month 2 Month 3 Month 4 Month 5
    Revenue 1125000 1208750 1559325 2575584 1172556
    Total Income 1125000 1208750 1559325 2575584 1172556
    Expenses
    -COGS 1000000 1075000 1387500 2365200 1039500
    -OpEx 98750 101262.50 111779.75 158267.52 101176.68
    Total Expenses 1098750 1176262.50 1499279.75 2523467.52 1140676.68
    Profit 26250 32487.50 60045.25 52116.48 31879.32
    Month 6
    1256339.70
    1256339.70

    1114344
    103690.19
    1218034.19
    38305.51
    Consolidated Income Statement
    Particulars Month 1 Month 2 Month 3 Month 4 Month 5
    Revenue 2187500 2304875.00 2861662.50 4521167.75 2533041.50
    Total Income 2187500 2304875.00 2861662.50 4521167.75 2533041.50
    Expenses
    -COGS 1875000 1978750 2465625 4048675 2153195
    -OpEx 201250 205107.50 223873.25 316090.87 215596.10
    Total Expenses 2076250 2183857.50 2689498.25 4364765.87 2368791.10
    Profit 111250 121017.50 172164.25 156401.88 164250.40
    Month 6
    2719463.95
    2719463.95

    2310356.50
    222215.16
    2532571.66
    186892.29

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