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PLANNING & BUDGETING PROCESS FLOW MAPPING

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Corporate Planner

1.0 Enter Sales Projections for Current Year

1.1 Enter Master Plan details

1.2 Enter Closing Stores details

1.3 Enter Renovation Stores details

1.4 Enter New Store details

1.5 Enter Comparitive Stores details

1.6 Enter Newly opened Stores details

1.6.2 Review data and Submit for Execom approval

5.0 Perform Reconciliation

6.0 Adjust Store/Dept Plans

1.6.2 Workflow Notification

6.1 Submit for Execom approval

7.1.2 View Approved Plans

Merchandise Manager

Start

1.7 Enter Reallocation of Space

1.7.1 Send notification to Corp Planner

7.1.2 View Approved Plans

9.0 End

1.0

2.1.2 Reject notification with reasons No

7.1.2 Reject notification with reasons

1.0

Execom

Start

2.0 Review Corporate Directive KPIs

2.1 Approve

Yes

2.1.1 Approval notification

7.0 Review Corporate Directive KPIs

7.1 Approve

Yes

7.1.1 Approval notification

End

Store Operations

Start

3.0 Review Store Plans

3.1 Make Adjustments

3,.1.1 Submit for Approval

3.1.2 Workflow notification

7.1.2 View Approved Plans

Category Managers

Start

4.0 Review Departmental Plans

4.1 Make Adjustments

4,.1.1 Submit for Approval

4.1..2 Workflow notification

7.1.2 View Approved Plans

BI Team

Start

7.1.2 View Approved Plans

8.0 Transfer final plan data to BI

9.0 End

SALES PROJECTION ADJUSTMENT FOR THE CURRENT YEAR


Plan name Base date YTD Actuals Select from List Monthly August 2010 Department Stores Plan description From Jan 2010 Populated from database To Dec 2010

SBU

SBU - Department Stores


YTD August 2010 YTD August 2010 Planned Sales Actual Sales 167 100 308 200 429 300 533 400 625 500 667 600 2729 2100

% growth for Sep 2010 to Dec 2010 will be applied on the Planned Sales values from the database. For 2011 priming, the data will be uploaded. If any stores are closing between Sep Dec 2010 then enter growth factor appropriately
Planned Sales % Growth for % achievement for Projected Sales Planned Projected Variance Sep 2010 to Dec Sep 2010 to Dec Full year against Sep 2010 to Dec EOY EOY against 2010 2010 Plan 2010 Sales Sales Plan 56 75% 67 223 167 75% 103 85% 149 411 349 85% 143 90% 215 572 515 90% 178 80% 169 711 569 80% 208 100% 333 833 833 100% 222 100% 289 889 889 100% 910 1222 3639 3322 91%

Store code & name Store 1 - Ever commonwealth Store 2 - Ever Grand central Store 3 - Cinerama complex Store 4 - WM calambia Store 5 - WM Cavite Store 6 - WM Makati Total

PVA % 60% 65% 70% 75% 80% 90% 77%

SBU - Stationery Stores


YTD August 2010 YTD August 2010 Planned Sales Sales 154 100 286 200 400 300 500 400 588 500 667 600 2595 2100 Planned Sales % Growth for Sep 2010 to Dec Sep 2010 to Dec % Growth for Sep 2010 2010 to Dec 2010 2010 51 10% 95 10% 133 15% 167 15% 196 5% 222 5% 864 Projected Sales Planned Projected Variance Sep 2010 to Dec EOY EOY against 2010 Sales Sales Plan 56 205 156 76% 105 381 305 80% 153 533 453 85% 192 667 592 89% 206 784 706 90% 233 889 833 94% 945 3459 3045 88%

Store code & name Store 11 - ESDA Central Store 12 - Mendiola Store 13 - Essi Baratillo Store 14 - San Pablo Baratillo Store 15 - Pedro GIL Store 16 - WM Quezon city Total

PVA % 65% 70% 75% 80% 85% 90% 81%

Enter plan assumptions

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MASTER PLAN ADD


Plan name Plan description Base date Plan date Plan name Plan name Time Time Monthly Monthly From From Jan Month 2010 Year To To Dec Month 2010 Year

Plan measure Planned SBUs

Multi Select Multi Select Select plan measure Sales GM%

Plan measure Sales GM% Annual Stock Turns Sales per SQM Growth in Traffic Growth in Basket size Growth in Transaction count

Plan value Percentage Percentage Absolute Absolute Percentage Percentage Percentage

SBU 1 10 2 3 10000 20 8 12

SBU 2 10 2 3 12000 20 8 12

Annual Stock Turns Sales per SQM Growth in Traffic Growth in Basket size Growth in Transaction count

Enter plan assumptions

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CLOSING STORES DETAILS


Plan name Base date SBU Select from List Monthly Department Store Plan description From Jan 2010 Populated from database To Dec 2010

Enter closing stores details


Select SBU Department store Department store Department store Department store Select Store code Store 10001-ABC Store 10010-MNO Store 20001-XYZ Store 20101-PQR Closing date Jul-11 Oct-11 Apr-11 May-11 Jan 5.00% 5.00% -10.00% -10.00% Feb 5.00% -5.00% -15.00% -15.00% Mar -5.00% -5.00% -50.00% -50.00% Enter sales perentage for individual months Apr May Jun Jul Aug -10.00% -15.00% -50.00% 0.00% 0.00% -10.00% -10.00% -10.00% -10.00% -15.00% 0.00% 0.00% 0.00% 0.00% 0.00% -50.00% 0.00% 0.00% 0.00% 0.00% Sep 0.00% -50.00% 0.00% 0.00%

Oct 0.00% 0.00% 0.00% 0.00%

Enter closing stores financial


Projected Loss on Book value of Projected Projected Savings in Loss of Sales Margin basis Net effect on Assets LY EBITDA scrapped Expenses basis LY 100,000 1,000,000 150,000 (50,000) 180,000 300,000 60,000 120,000 200,000 1,500,000 270,000 (70,000) 200,000 1,400,000 210,000 (10,000) Scrap realization

Select SBU Stationery Stationery Stationery Stationery

Select Store code Store 10001-ABC Store 10010-MNO Store 20001-XYZ Store 20101-PQR

Closing date Jul-11 Oct-11 Apr-11 May-11

Enter plan assumptions

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SALES PROJECTION FOR RENOVATION STORES DURING THE PLAN PERIOD


Plan name Base date Select from List Monthly Plan description From Jan 2010 Populated from database To Philippines Enterable 04/05/2011 Dec 2010 Region Store description Store area for renovation in SQM Select from List Populated Enterable

SBU Store Cluster Renovation Start date

Expressions Select from List 03/05/2011

Country Store code Renovation end date

Proposed Area for Renovation


Department code 1 2 3 4 5 6 7 8 Concessionaire Outright (OTR) Existing Concessionaire Outright (OTR) Proposed Existing Proposed Existing Sales Proposed Sales Department Existing Area in (CNC) Area Area allocation Revenue Per Area allocation Revenue Per Revenue per Existing Sales Contribution Mix Proposed Area (CNC) Area Revenue per Proposed Sales Contribution Description SQM % in SQM allocation % allocation % % % SQM-CNC SQM-CNC SQM-OTR Value SQM-OTR Value Mix% Expressions 100 20% 80% 7000 5000 540000 44% 100 30% 70% 7100 5500 598000 51% Food 50 0 100% 7000 6000 300000 25% 50 50% 50% 7100 6300 335000 29% Martone 20 30% 70% 7000 7000 140000 12% 20 20% 80% 7100 7400 146800 13% Non Food 30 10% 90% 7000 8000 237000 19% 10 15% 85% 7100 8500 82900 7% Non Trade Department 6 Department 7 Department 8 Total 200 14.5% 85.5% 1217000 100% 180 33.6% 66.4% 1162700 100%

Enter Sales growth % due to renovation


Enter Sales Growth % Jan 0.00% Feb -5.00% Mar -10.00% Apr 15.00% May 12.00% Jun 12.00% Jul 12.00% Aug 12.00% Sep 12.00% Oct 12.00% Nov 12.00% Dec 12.00%

Renovation measures
Evaluation period Time Pre-renovation Calculated Calculated Calculated Monthly Post-renovation Calculated Calculated Calculated From Jan 2010 To Dec 2010

Sales per SQM Sales value Gross Margin

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SALES PROJECTION FOR NEW STORES TO BE OPENED IN THE PLAN PERIOD


Plan name Base date Select from List Monthly Plan description From Jan 2010 Populated from database To Philippines Select from List Enterable Dec 2010 Region Store open date Store area in SQM Select from List 04/21/2011 Enterable

SBU Store Cluster Store code

Expressions Select from List Enterable

Country Trade area profile Store description

Enter Area allocation department wise


Department code 1 2 3 4 5 6 7 8 Department Description Expressions Food Martone Non Food Non Trade Department 6 Department 7 Department 8 Total Allocated Revenue Area in SQM per SQM 100 50 20 10 20 Sales contribution % Target GM%

Store Break Even sales


Store Opex per annum Projected Sales per annum Projected Margin per annum Break Even Sales Enterable Calculated Calculated Calculated

200
Enter plan assumptions

Enter Reference Store details


Reference Cluster 1 2 3 Reference Store code & name Comparitive Stores Store 1 Store 21 Total Sales per Reference SQM per Reference Sales per Projected month Store weight month Annual Sales 5,000 100% 1,000,000 12,000,000 100% 12,000,000
Jan Current Sales proportion for Reference Stores based on reference% Enter proposed Sales proportion 7.82% 0.00% Feb 7.65% 0.00% Mar 8.10% 0.00% Apr 7.01% 2.00% May 7.05% 7.05%

Enter Sales proportion for New Store Sales


Jun 8.99% 8.99% Jul 8.78% 8.78%
SAVE

Aug 8.20% 8.20%

Sep 8.00% 8.00%


SUBMIT

Oct 8.00% 8.00%

Nov 10.10% 10.10%


CANCEL

Dec 10.30% 10.30%

Total 100.00% 71.42%

COMPARATIVE STORE GROWTH


Plan name Base date YTD Actuals SBU Select from List Monthly August 2010 Department Stores Plan description From Jan 2010 Populated from database To Dec 2010 YOY growth is based on the Projected EOY vs Actual Last year

If stores are either Closing Or Renovation such stores planned growth to be entered as 0%

SBU - Department Stores


Projected Sales YTD August 2010 Sep 2010 to Dec 2010 Planned Sales 112 67 229 149 307 215 225 169 416 333 321 289 1610 1222 Projected EOY Sales 179 378 522 394 749 610 2832 Planned EOY Sales 223 411 572 711 833 889 3639 Achievement against Plan 80% 92% 91% 55% 90% 69% 78% Proposed Growth % 15% 15% 15% 10% 10% 15% Proposed Sales Value 206 435 600 433 824 702 3200

Store code & name Store 1 - Ever commonwealth Store 2 - Ever Grand central Store 3 - Cinerama complex Store 4 - WM calambia Store 5 - WM Cavite Store 6 - WM Makati Total

YOY Growth% 10% 11% 12% 8% 6% 10%

Current Sales proportion of Comparative Stores


Jan Current Sales proportion for Comparative Stores% Enter proposed Sales proportion 7.82% 7.82% Feb 7.65% 7.65% Mar 8.10% 8.10% Apr 7.01% 7.01% May 7.05% 7.05% Jun 8.99% 8.99% Jul 8.78% 8.78% Aug 8.20% 8.20% Sep 8.00% 8.00% Oct 8.00% 8.00% Nov 10.10% 10.10% Dec 10.30% 10.30% Total 100.00% 100.00%

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SALES GROWTH FOR NEWLY OPENED STORES


Plan name Base date Select from List Monthly Plan description From Jan 2010 Populated from database To Dec 2010

Current Sales proportion of Comparative Stores


Jan Current Sales proportion for Comparative Stores% Enter proposed Sales proportion 7.82% 7.82% Feb 7.65% 7.65% Mar 8.10% 8.10% Apr 7.01% 7.01% May 7.05% 7.05% Jun 8.99% 8.99% Jul 8.78% 8.78% Aug 8.20% 8.20% Sep 8.00% 8.00% Oct 8.00% 8.00% Nov 10.10% 10.10% Dec 10.30% 10.30% Total 100.00% 100.00%

Projected Monthly Sales of Newly Opened Stores based on Current sales proportion of comparative stores
Select SBU Stationery Stationery Stationery Stationery Select Store code Store 10101-BCM Store 11010-MNP Store 21001-MXH Store 20111-TPR Opening date 07/21/10 04/19/10 06/04/10 02/06/10 Reference Cluster Enter Cluster Enter Cluster Enter Cluster Enter Cluster Computed Sales per annum 1,177,220 974,996 1,778,388 2,389,500 Computed GM% 12.00% 14.00% 13.56% 16.21% Jan 92,000 78,000 141,000 184,000 Feb 90,000 77,000 138,000 180,000 Mar 96,000 81,000 146,000 190,000 Apr 83,000 70,000 126,000 165,000 May 83,000 71,000 127,000 166,000 Jun 106,000 90,000 162,000 211,000 Jul 104,000 88,000 158,000 206,000 Aug 97,000 82,000 148,000 193,000 Sep 94,000 80,000 144,000 188,000 Oct 94,000 80,000 144,000 188,000 Nov 119,000 101,000 182,000 237,000 Dec 122,000 103,000 185,000 242,000 Sales Yearly Growth% Projections 10% 1,180,000 11% 1,000,000 10% 1,800,000 10% 2,350,000

Sample calculation of Computed Sales per annum


Sales Apr Sales May Sales Jun Sales July Sales Aug Store code Opening Date 2010 2010 2010 2010 2010 7.01% 7.05% 8.99% 8.78% 8.20% Sales proportion of Reference Cluster Store 10101-BCM 07/21/10 50,000 96,532 Store 11010-MNP 04/19/10 25,000 50,000 60,000 80,000 132,200 Store 21001-MXH 06/04/10 Store 20111-TPR 02/06/10 Computed Sales per annum 1,177,220 974,996

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DEPARTMENT PROJECTIONS
Plan name Base date SBU Select from List Monthly Expressions Plan description From Jan 2010 Enterable Populated from database To Dec 2010 Store description Enterable

Store code

Department code 1 2 3 4 5 6 7 8

Department Description Expressions Food Martone Non Food Non Trade Department 6 Department 7 Department 8 Total

Proposed Current AreaProposed Area in Regular Area-School SQM Season Season 100 100 100 50 50 50 30 30 30 20 20 20

Proposed AreaChristmas Season 100 50 30 20

200

200

200

200

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KPI VIEW OF CORPORATE DIRECTIVE


Filters/Expressions
Country Plan SBU Philippines Plan 1 Expressions

Measures No of Stores Sales Value Gross Margin GM% Annual Turn Over Sales per SQM Transaction count Basket size

Actuals/Projections for the Current Year Newly Comparitive opened Closing Renovation Stores stores New stores stores stores Total

Plan for the next Year Newly Comparitive opened Stores stores Closing New stores stores Renovation stores Total Newly Comparitive opened Stores stores

Growth % Closing New stores stores Renovation stores Total

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STORE PLANS
Filters/Expressions
Country Plan SBU Store Hierarchy SAVE Philippines Plan 1 Department Stores Select SUBMIT

Store Code & Description SBU Store 1 - Ever Dept Stores commonwealth Store 2 - Ever Grand Dept Stores central Store 3 - Cinerama Dept Stores complex

Trade Area profile A B A

Dept Stores Store 4 - WM calambia A Dept Stores Store 5 - WM Cavite Dept Stores Store 6 - WM Makati Dept Stores Store 10 - New Store Total A A B

Store Store area in Actual Sales Projected classification SQM YTD Aug Sales Sep-Dec Comparitive Stores 1000 Comparitive Stores 800 Comparitive Stores 900 Comparitive Stores 870 Newly opened Stores 1100 Renovation Stores 1200 New Stores 1500 1500

Projected Sales FY

Planned Sales

% Growth

Revenue Per SQM

Store Opex

Break Even Sales

DEPARTMENT PLANS AT CLASS LEVEL BY BUSINESS MODEL


Filters/Expressions
Country Plan SBU Merchandise Hierarchy SAVE Philippines Plan 1 Expressions Select Department SUBMIT

Sales CY SBU Department Class Total Sales CNC Expression Photo Org Class 1 100000 60000 Class 2 150000 70000 Class 3 200000 100000 Total 450000 230000

Sales Projected OTR Total Sales CNC 40000 120000 75000 80000 160000 84000 100000 224000 130000 220000 504000 289000

OTR Growth% 45000 20.00% 76000 6.67% 94000 12.00% 215000 12.00%

Sales Growth CNC 25.00% 20.00% 30.00% 25.65%

PHP Margin CY PHP Margin Projected Margin % CY OTR Total GM CNC OTR Total GM CNC OTR Total GM% CNC 12.50% 25200 13200 12000 31650 17250 14400 25.20% 22.00% -5.00% 32600 12600 20000 38080 16800 21280 21.73% 18.00% -6.00% 65000 25000 40000 70460 33800 36660 32.50% 25.00% -2.27% 122800 50800 72000 140190 67850 72340 27.29% 22.09%

OTR 30.00% 25.00% 40.00% 32.73%

Margin % Projected Margin Growth % Total CNC OTR Growth% CNC OTR 26.38% 23.00% 32.00% 4.66% 4.55% 6.67% 23.80% 20.00% 28.00% 9.51% 11.11% 12.00% 31.46% 26.00% 39.00% -3.21% 4.00% -2.50% 27.82% 23.48% 33.65% 1.93% 6.30% 2.81%

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DEPARTMENT PLANS AT CLASS LEVEL BY SOURCING TYPE


Filters/Expressions
Country Plan SBU Merchandise Hierarchy SAVE Philippines Plan 1 Expressions Select Department SUBMIT

Sales CY Sales Projected Sales Growth PHP Margin CY PHP Margin Projected GM% CY GM% Projected Margin Growth% SBU Department Class OTR Total Local Import OTR Total Local Import OTR Total Local Import OTR Total Local Import OTR Total Local Import OTR Total Local Import OTR Total Local Import OTR Total Local Import Expression Photo Org Class 1 40000 26000 14000 45000 27000 18000 12.50% 3.85% 28.57% 12000 6500 5500 14400 7920 6480 30.00% 25.00% 39.29% 32.00% 29.33% 36.00% 6.67% 17.33% -8.36% Class 2 80000 52000 28000 76000 53200 22800 -5.00% 2.31% -18.57% 20000 13000 7000 21280 9576 11704 25.00% 25.00% 25.00% 28.00% 18.00% 51.33% 12.00% -28.00% 105.33% Class 3 100000 65000 35000 94000 70500 23500 -6.00% 8.46% -32.86% 40000 16250 23750 36660 21996 14664 40.00% 25.00% 67.86% 39.00% 31.20% 62.40% -2.50% 24.80% -8.04% Total 220000 143000 77000 215000 150700 64300 1.50% 14.62% -22.86% 72000 35750 36250 72340 39492 32848 32.73% 25.00% 47.08% 33.65% 26.21% 51.09% 2.81% 4.82% 8.51%

DEPARTMENT PLANS AT CLASS LEVEL BY VENDOR FOR CONCESSIONAIRE


Filters/Expressions
Country Plan SBU Merchandise Hierarchy Philippines Plan 1 Expressions Select Department

SAVE

SUBMIT

SBU Department Class Expression Photo Org Class 1

Vendor code & Name Vendor 1 Vendor 2 Vendor 3

Sales CY 30000 24000 6000 60000 28000 14000 28000 70000 40000 20000 40000 100000 230000

Sales Projected 37500 30000 7500 75000 33600 16800 33600 84000 52000 26000 52000 130000 289000

Sales Growth 25.00% 25.00% 25.00% 25.00% 20.00% 20.00% 20.00% 20.00% 30.00% 30.00% 30.00% 30.00% 25.65%

PHP Margin CY 6000 5280 1920 13200 2800 4200 5600 12600 6000 4400 14600 25000 50800

PHP Margin Projected 7875 6600 2775 17250 3696 5040 8064 16800 7800 5720 20280 33800 67850

Margin Growth % Margin % CY 31.25% 25.00% 44.53% 30.68% 32.00% 20.00% 44.00% 33.33% 30.00% 30.00% 38.90% 35.20% 33.56% 20.00% 22.00% 32.00% 22.00% 10.00% 30.00% 20.00% 18.00% 15.00% 22.00% 36.50% 25.00% 22.09%

Margin % Projected 21.00% 22.00% 37.00% 23.00% 11.00% 30.00% 24.00% 20.00% 15.00% 22.00% 39.00% 26.00% 23.48%

Total Class 2 Vendor 4 Vendor 5 Vendor 6 Total Class 3 Vendor 7 Vendor 8 Vendor 9 Total Grand Total

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