Charts

SLN
Asset Cost
Salvage Value
Life
SLN Depreciation
1
2
3
4
5

10,000
1,000
5
1,800.00
8,200.00
6,400.00
4,600.00
2,800.00
1,000.00

DB
Asset Cost
10,000
Salvage Value
1,000
Life
5
Yearly Depr. Rate
36.90%
Nb Months in 1st year
12
Period
DB Depreciation End. Asset Value
1
3,690.00
6,309.57
2
2,328.39
3,981.07
3
1,469.21
2,511.89
4
927.07
1,584.89
5
584.98
1,000.00

DDB
Asset Cost
Salvage Value
Life
Factor
Period

10,000
1,000
5
2
DDB Depreciation End. Asset Value
1
4,000.00
6,000.00
2
2,400.00
3,600.00
3
1,440.00
2,160.00
4
864.00
1,296.00
5
296.00
1,000.00

SYD
Asset Cost
Salvage Value
Life
Period

10,000
1,000
5
SYD Depreciation End. Asset Value
1
3,000.00
7,000.00
2
2,400.00
4,600.00
3
1,800.00
2,800.00
4
1,200.00
1,600.00
5
600.00
1,000.00

COMPARING METHODS
Period
SLN
1

DB
1,800

DDB
3,690

SYD
4,000

3,000

2
3
4
5
Period

1,800
1,800
1,800
1,800
SLN

0
1
2
3
4
5

2,328
1,469
927
585
DB

10,000
8,200
6,400
4,600
2,800
1,000

2,400
1,440
864
296
DDB

10,000
6,310
3,981
2,512
1,585
1,000

2,400
1,800
1,200
600
SYD

10,000
6,000
3,600
2,160
1,296
1,000

10,000
7,000
4,600
2,800
1,600
1,000

Annual Depreciation
5000
4000
3000
2000
1000
0
1

5000
4000
3000
2000
1000
0
1

2
SLN

3
DB

4
DDB

SYD

Ending Asset Value

12000
10000
8000
6000
4000
2000
-

2
SLN

3
DB

4
DDB

SYD

332250132.xlsx - P&L Charts

Income Statement (in )

Net Revenues

2015
1,287,432

2016
1,632,751

Purchase Costs
Shipping Costs
Sales Commissions & Distributor Rebates
Cost of Goods Sold
% of Revenues

477,300
15,910
281,607
774,817
60%

615,324
21,064
316,784
953,172
58%

Gross Profit
Gross Margin %
Operating Expenses
R&D
Prototype & Pre-production run Subcon
Device Maintenance & Improvemen
Sales & Marketing
Direct Mail,Tradeshows & PR
Web site Development & Maintenan
General and Administration
Salaries and Benefits
Rent and Utilities
Maintenance, Repair, and Overhaul
Travel Expenses
All other expenses % of Revenue
Total General and Administration
Total Operating Expenses
% of Revenues
Earnings from Operations (EBIDTA)
% of Revenues
Depreciation
Earnings before Interest & Taxes (EBIT)
% of Revenues
Interest Expense
Extraordinary Expense
Net Earnings Before Taxes
Taxes
Net Earnings
% of Revenues

512,615
40%

679,579
42%

80,000
10,000

87,000
16,000

50,000
5,000

66,000
6,000

139,400
60,000
11,933
12,000

168,975
62,000
16,587
13,678

223,333
368,333
29%
144,282
11%
13,000
131,282
10%
21,000
2,400
107,882
34,522
73,360
6%

261,240
436,240
27%
243,339
15%
13,000
230,339
14%
26,000
1,687
202,652
64,849
137,803
8%

C. Cohen

revenue
Gross Profit
Earnings from O
Net Earnings

2015
1287432
512615
144282
73359.76

2016
1632751
679579
243339
137,803

1800000
1600000
1400000
1200000
1000000
800000
600000
400000
200000
0
2015
2016

Salaries and Benefits

Prototype & Pre-production run Subcontr
Rent and Utilities
Direct Mail,Tradeshows & PR
Travel Expenses
Maintenance, Repair, and Overhaul
Device Maintenance & Improvements
Web site Development & Maintenanc
Operating Expenses
R&D
Sales & Marketing
General and Administration
All other expenses % of Revenue

P 5/5

2015
139,400
80,000
60,000
50,000
12,000
11,933
10,000
5,000

2016
168,975
87,000
62,000
66,000
13,678
16,587
16,000
6,000

180000
160000
140000
120000
100000
80000
60000
40000
20000
-

2015
2016

10/05/2016 - 10:20:51