Bottomline-V (Version 7.

1) for Excel/Windows: IRON

Copyright (c) 1996-1999 by: IRON MANUFACTURING
(Budget/Cash Flow for a Single Revenue Source with Break-Even Analysis)

Para 2019 IRON MANUFACTURING

Month Number Julio-19 Agosto-19 SeptiembrOctubre- Noviembre

Numero de unidades 8 16 26 40 75
Cum. Units Forecaste #VALUE! #VALUE! #VALUE! ### #VALUE!
Precio promedio unida 4,000 4,000 3,500 3,500 3,500
Ventas 32,000 64,000 91,000 ### 262,500

CASH RECEIPTS
Cash Sales 32,000 64,000 91,000 ### 262,500
Cobranza 0 0 0 0 0
Loans 0 0 0 0 0
Interest Income @ 6 0 0 0 0 0
Aportacion de accion 200,000 0 0 0 0
-------- -------- -------- -------- --------
TOTAL CASH REC 232,000 64,000 91,000 ### 262,500
-------- -------- -------- -------- --------

CASH DISBURSEMENTS
Gasotos/Expenses
Nomina administrativ 0 25,000 25,000 25,000 25,000
Nomina producción 0 12,900 12,900 12,900 22,900
IMSS 0 2,000 2,000 2,000 2,000
Aguinaldo 0 645 645 645 1,145
Comisión venta (5%) 0 3,200 4,550 7,000 13,125
Arrendamiento 14,500 14,500 14,500 14,500 14,500
Electricidad 0 2,500 2,500 2,500 2,500
Telefonia fija 0 200 200 200 200
Celulares 1,000 1,000 1,000 1,000 1,000
Servicio agua munici 0 300 300 300 300
Seguro automovilísti 900 900 900 900 900
Combustible 0 2,000 2,000 2,000 2,000
Pago de automovil 0 0 0 0 0
Pago de Maquinaria 0 0 0 0 0
Impuestos 0 0 0 0 0
Intereses Tarjetas de 0 0 0 0 0
Interest-LT Debt 0 0 0 0 0
Interest-ST Debt 0 0 0 0 0
Mantenimiento Maqu 0 0 0 2,000 0
Mantenimiento Carro 0 0 0 0 0
Gastos de Oficina 0 750 750 750 750
Capacitacion 0 0 0 0 0
Honorarios Contabili 0 1,000 1,000 1,000 1,000
Paqueteria 0 0 0 0 0
Gastos de Publicidad 2,000 2,000 2,000 2,000 2,000
Uniformes 2,000 0 2,000 0 0
EPP 2,500 0 0 0 2,500
Gastos de Viaje 0 0 0 0 0
Licencias 0 0 0 0 0
-------- -------- -------- -------- --------
Total Expenses 22,900 68,895 72,245 74,695 91,820
-------- -------- -------- -------- --------

Costo de Venta Herr 0 6,400 36,400 56,000 105,000

-------- -------- -------- -------- --------

Repayment of Debt 0 0 0 0 0
(Principal) -------- -------- -------- -------- --------

Capital Expenditures
Furniture & Equipmen 20,000 0 20,000 0 20,000
Land 0 0 0 0 0
Pago Ingeniería 50,000 0 0 0 0
Inventario 100,000 0 0 0 0
Building 0 0 0 0 0
Building Improvemen 0 0 0 0 0
Autos & Trucks 50,000 0 0 0 0
Leasehold Improvem 0 0 0 0 0
Other 0 0 0 0 0
-------- -------- -------- -------- --------
 Total Capital Expen 220,000 0 20,000 0 20,000
-------- -------- -------- -------- --------

TOTAL CASH
DISBURSEMENT 242,900 75,295 128,645 ### 216,820
-------- -------- -------- -------- --------
NET CHANGE IN CAS (10,900) (11,295) (37,645) 9,305 45,680
BEGINNING CASH B ENDING CAS #VALUE! #VALUE! ### #VALUE!
(Input for JAN) -------- -------- -------- -------- --------

ENDING CASH BALA #VALUE! #VALUE! #VALUE! ### #VALUE!

======== ===============================
Cost of Goods as % of Sales = 37.88
Operating Expenses as % of Sales = 62.51

Break-even Analysis:
Fixed Costs(Operations) 943,945
Variable Costs (C.O.G.) 572,000
Units Sold 428
Total Sales Revenue 1,510,000
Aver Unit Selling Price $ 3,528.04
Unit Variable Cost $ 1,336.45

Break-even sales units= 431

= Fixed Operating Costs/(Unit Selling Price - Unit Variable Cost)

Break-even sales $'s = 1,519,570.31

= Break-even sales units x Average Unit Selling Price

Diciembre-Enero-20 Febrero-2 Marzo-20 Abril-20 Mayo-20 Junio-20

75 10 24 32 40 32 50
#VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!
3,500 3,500 3,500 3,500 3,500 3,500 3,500
262,500 35,000 84,000 112,000 140,000 112,000 175,000

262,500 35,000 84,000 112,000 140,000 112,000 175,000

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
-------- -------- -------- -------- -------- -------- --------
262,500 35,000 84,000 112,000 140,000 112,000 175,000
-------- -------- -------- -------- -------- -------- --------

25,000 25,000 25,000 25,000 25,000 25,000 25,000

22,900 22,900 22,900 22,900 22,900 22,900 22,900
3,000 3,000 3,000 3,000 3,000 3,000 3,000
1,145 1,145 1,145 1,145 1,145 1,145 1,145
13,125 1,750 4,200 5,600 7,000 5,600 8,750
14,500 14,500 14,500 14,500 14,500 14,500 14,500
2,500 2,500 2,500 2,500 2,500 2,500 2,500
200 200 200 200 200 200 200
1,000 1,000 1,000 1,000 1,000 1,000 1,000
300 300 300 300 300 300 300
900 900 900 900 900 900 900
2,000 2,000 2,000 2,000 2,000 2,000 2,000
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 0 0 0 0 0
2,000 2,000 0 0 2,000 0 2,000
0 0 0 0 0 0 0
750 750 750 750 750 750 750
0 10,000 0 0 0 0 0
1,000 1,000 1,000 1,000 1,000 1,000 1,000
0 0 0 0 0 0 0
2,000 2,000 2,000 2,000 2,000 2,000 2,000
0 2,000 0 2,000 0 0 0
0 2,500 0 0 0 2,500 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
-------- -------- -------- -------- -------- -------- --------
92,320 95,445 81,395 84,795 86,195 85,295 87,945
-------- -------- -------- -------- -------- -------- --------

105,000 14,000 33,600 44,800 56,000 44,800 70,000

-------- -------- -------- -------- -------- -------- --------

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 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 0 0 0
-------- -------- -------- -------- -------- -------- --------

197,320 109,445 114,995 129,595 142,195 130,095 157,945

-------- -------- -------- -------- -------- -------- --------
65,180 (74,445) (30,995) (17,595) (2,195) (18,095) 17,055
#VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!
-------- -------- -------- -------- -------- -------- --------

#VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!

========================================================
 TOTAL %

428

1,510,000

1,510,000 88.30
0 0.00
0 0.00
0 0.00
200,000 11.70
---------- ------
1,710,000 100.00
---------- ------

275,000 15.48
221,900 12.49
29,000 1.63
11,095 0.62
73,900 4.16
174,000 9.80
27,500 1.55
2,200 0.12
12,000 0.68
3,300 0.19
10,800 0.61
22,000 1.24
0 0.00
 0 0.00
0 0.00
0 0.00
0 0.00
0 0.00
10,000 0.56
0 0.00
8,250 0.46
10,000 0.56
11,000 0.62
0 0.00
24,000 1.35
8,000 0.45
10,000 0.56
0 0.00
0 0.00
---------- ------
943,945 49
---------- ------

572,000 32.21
---------- ------

0 0.00
---------- ------

60,000 3.38
0 0.00
50,000 2.82
100,000 5.63
0 0.00
0 0.00
50,000 2.82
0 0.00
0 0.00
---------- ------
 260,000 14.64
---------- ------

1,775,945 96.22
---------- ------
(65,945)
ENDING CASH BALANCE
--------

#VALUE!
==========