Financials Annual Fixed Costs

What we have to pay annually

Engineer Salaries 11.900
Technical Staff Salaries 9.100
Accountant Salarie 7.000
Office Renting 2.400
Other Expenses 1.200
Total 31.600
Financials Contribution Margin vs BEP
What we have to pay annually
Price of the Product 120
Total Variable Costs 72,40
Contribution Margin per Unit Sold 47,60
This includes all the raw materials
needed during the production!
FIXED COSTS
CONTRIBUTION MARGIN
BEP
664
Financials
0
5000
10000
15000
20000
25000
30000
35000
40000
0
5
0
1
0
0
1
5
0
2
0
0
2
5
0
3
0
0
3
5
0
4
0
0
4
5
0
5
0
0
5
5
0
6
0
0
6
6
0
7
0
0
7
5
0
F
i
x
e
d

C
o
s
t
s

Units Sold
Break Even Point 664 Units Sold
Contribuition Margin
Fixed Costs
Financials Income Statement
-50,000.00
0.00
50,000.00
100,000.00
150,000.00
200,000.00
250,000.00
300,000.00
2015 2016 2017
Main Indicators Evolution
Revenues Expenses Net Income
Financials
Company evolution in terms of income for year 2015, 2016, 2017.
Financials Balance Sheet
Equivalent to 20/360
of COGS
Equivalent to 1/12
of Expenses
Initially Invested
Capital
Taken from Income Statement
The patent lasts 20 years, so the depreciation rate
was calculated with 5%.
Cash Balance Sheet
Negative net income result in less
taxes you pay once you have positive
income
Official data to register and maintain the patent over 20
years
Financials Balance Sheet
Previous Year income + Current Year income
Tax shield reduced due to positive income, but its still an asset
Financials Balance Sheet
Next year we have to pay taxes
Excess cash, as shown in the cash balance allows us to invest
Financials Cash Balance
All cash movements of the company are shown above
Financials Investments (sunk costs)
Help us start!
Patent 5.653,00
Technology Developer 1.500,00
Techonology Development Costs 10000
1 year Renting of the Office 2.400,00
Total 19553,00