Profitability Demo

"Company name" Budget.
Main assumptions 2012
Company name "Company name"

Financial year 2012
Employer ID number/Social Security Number 987654321
Financial year begins in January
Base currency $
WACC (Weighted average cost of capital) 12%
Existing shops Product groups

Shop 1 Product Group 1
Shop 5
Shop 6
Shop 7
Shop 8
Shop 9
Shop 10
Shop 11
Shop 12
Shop 13
Shop 14
Shop 15
2011 Revenue Total Jan Feb Mar
Shop 1
Shop 2
Shop 3
Shop 4
Shop 5
Shop 6
Shop 7
Shop 8
Shop 9
Shop 10
Shop 11
Shop 12
Shop 13
Shop 14
Shop 15
Total 0.00 0.00 0.00 0.00
2011 Gross profit Total Jan Feb Mar
Shop 1
Shop 2
Shop 3
Shop 4
Shop 5
Shop 6
Shop 7
Shop 8
Shop 9
Shop 10
Shop 11
Shop 12
Shop 13
Shop 14
Shop 15
Total 0.00 0.00 0.00 0.00
2012
"Company name"
2012
987654321 Accounts receivable
January
$
12%
Direct costs
Rent
Utilities
Gross salaries
Marketing
Other
Other
Other
Other
Apr May Jun Jul Aug Sep

0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00

Oct Nov Dec
0.00 0.00 0.00
Oct Nov Dec
0.00 0.00 0.00

$
€
£
C$
AU$
###
###
###
###
###
###
###
-
Total
Accounts receivable at the beginning of the mon
Accounts Receivable Jan Feb Mar Apr May Jun

Shop 1
Shop 2
Shop 3
Shop 4
Shop 5
Shop 6
Shop 7
Shop 8
Shop 9
Shop 10
Shop 11
Shop 12
Shop 13
Shop 14
Shop 15
Total 0 0 0 0 0 0
the beginning of the month
Jul Aug Sep Oct Nov Dec Jan
Stock
0 0 0 0 0 0 0
Stock
Stock at the beginning of the month at purchasing prices
Stock Jan Feb Mar Apr May Jun Jul Aug Sep Oct
Shop 1
Shop 2
Shop 3
Shop 4
Shop 5
Shop 6
Shop 7
Shop 8
Shop 9
Shop 10
Shop 11
Shop 12
Shop 13
Shop 14
Shop 15
Total: 0 0 0 0 0 0 0 0 0 0
Nov Dec Jan
Indirect
0 0 0
Indirect Cost
Jan Feb Mar

Total company's costs 100,000 100,000 100,000
Direct costs attributed to shops 71,900 75,960 78,520
Indirect and Other Direct Costs 28,100 24,040 21,480
Indirect Costs
Apr May Jun Jul Aug Sep Oct

100,000 100,000 100,000 100,000 100,000 100,000 100,000
78,520 73,400 73,400 75,960 81,080 75,960 75,960
21,480 26,600 26,600 24,040 18,920 24,040 24,040
Nov Dec
100,000 100,000 1
75,960 75,960
24,040 24,040
January Shop 1 Shop 2
Net Revenue 69,000.00 93,000.00

+/- to year 2011
+/- to previous month +0.0% +0.0%
Product Group 1 28,000.00 28,000.00
Product Group 2 11,000.00 17,000.00
Product Group 3 19,000.00 31,000.00
Product Group 4 11,000.00 17,000.00
Costs of Goods Sold 52,000.00 62,600.00

Product Group 1 CoGS 19,000.00 18,000.00
Gross income 17,000.00 30,400.00

mark-up 33% 49%
Product Group 1 GP 9,000.00 10,000.00
Product Group 2 GP 2,500.00 5,700.00
Product Group 3 GP 3,000.00 9,000.00
Product Group 4 GP 2,500.00 5,700.00
+/- to year 2011 GP

+/- to previous month GP +0.0% +0.0%
Direct costs 7,900.00 7,400.00

Rent 800.00 700.00
Utilities 600.00 600.00
Gross salaries 6,000.00 5,600.00
Marketing 500.00 500.00
Other
Other
Other
Other
Depreciation
Amortization
Net Contribution 9,100.00 23,000.00

13% 25%
Indirect and Other Direct Costs 3,413.56 4,600.88
Net Profit after Indirect Costs 5,686.44 18,399.12
Economic Costs 0.00 0.00

Costs of Capital - stock 0.00 0.00
Costs of Capital - accounts recievable 0.00 0.00
EVA 9,100.00 23,000.00

(Economic profit) 13% 25%
Efficiency indicators
Area, sq. feet 80.00 40.00
Revenue $/sq. foot 862.50 2,325.00
Net Contribution $/sq. foot 113.75 575.00
M2 value 123.75 592.50
Average Stock 0.00 0.00
Turnover in months 0.00 0.00
Stock per sq. foot 0.00 0.00
Break - even Point 1* 32,064.71 22,638.16
Break - even Point 2** 32,064.71 22,638.16
Break - even Point 3*** 45,919.73 36,713.22
Net Revenue before discounts
Total discount, $
Average discount, %
* Costs include total shop costs, excluding depreciation. This is a complete zero-point - shop is operating at a loss bec
** Costs includes total shop costs, including depreciation, as well as the funds frozen for stocks. Shop regains its inve
*** Includes all costs. Shop regains its maintenance, its creation and its share of administrative costs.
Shop 3 Shop 4 Shop 5 Shop 6 Shop 7
74,000.00 83,000.00 113,000.00 47,000.00 63,000.00
+0.0% +0.0% +0.0% +0.0% +0.0%

23,000.00 18,000.00 17,000.00 5,000.00 23,000.00
14,000.00 20,000.00 28,000.00 15,000.00 12,000.00
23,000.00 25,000.00 40,000.00 12,000.00 9,000.00
14,000.00 20,000.00 28,000.00 15,000.00 19,000.00
51,000.00 59,000.00 87,000.00 25,500.00 47,600.00

16,000.00 14,000.00 14,000.00 1,500.00 18,000.00
10,000.00 15,000.00 20,000.00 8,000.00 8,900.00
15,000.00 15,000.00 33,000.00 8,000.00 6,700.00
10,000.00 15,000.00 20,000.00 8,000.00 14,000.00
23,000.00 24,000.00 26,000.00 21,500.00 15,400.00

45% 41% 30% 84% 32%
7,000.00 4,000.00 3,000.00 3,500.00 5,000.00
4,000.00 5,000.00 8,000.00 7,000.00 3,100.00
8,000.00 10,000.00 7,000.00 4,000.00 2,300.00
4,000.00 5,000.00 8,000.00 7,000.00 5,000.00
+0.0% +0.0% +0.0% +0.0% +0.0%
9,600.00 10,550.00 10,800.00 7,150.00 11,600.00

900.00 950.00 700.00 1,050.00 1,000.00
600.00 600.00 600.00 600.00 600.00
7,600.00 8,500.00 9,000.00 5,000.00 9,500.00
500.00 500.00 500.00 500.00 500.00
13,400.00 13,450.00 15,200.00 14,350.00 3,800.00

18% 16% 13% 31% 6%
3,660.92 4,106.16 5,590.32 2,325.18 3,116.73
9,739.08 9,343.84 9,609.68 12,024.82 683.27
0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
13,400.00 13,450.00 15,200.00 14,350.00 3,800.00

18% 16% 13% 31% 6%
30.00 85.00
2,466.67 976.47
446.67 158.24
476.67 169.41
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
30,886.96 36,485.42 46,938.46 15,630.23 47,454.55
30,886.96 36,485.42 46,938.46 15,630.23 47,454.55
42,665.55 50,685.89 71,234.84 20,713.18 60,204.79
oint - shop is operating at a loss because of depreciation, but it is not profitable to close it.
zen for stocks. Shop regains its investments, but gives nothing to maintain administration.
dministrative costs.
26,000.00 0.00 0.00 0.00 0.00
+0.0% +0.0% +0.0% +0.0% +0.0%

14,000.00
5,000.00
3,000.00
4,000.00
14,800.00 0.00 0.00 0.00 0.00

6,000.00
4,500.00
2,000.00
2,300.00
11,200.00 0.00 0.00 0.00 0.00

76% 0% 0% 0% 0%
8,000.00
500.00
1,000.00
1,700.00
+0.0% +0.0% +0.0% +0.0% +0.0%
6,900.00 0.00 0.00 0.00 0.00

900.00
600.00
4,900.00
500.00
4,300.00 0.00 0.00 0.00 0.00

17% 0% 0% 0% 0%
1,286.27 0.00 0.00 0.00 0.00
3,013.73 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
4,300.00 0.00 0.00 0.00 0.00

17% 0% 0% 0% 0%
0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
16,017.86 0.00 0.00 0.00 0.00
16,017.86 0.00 0.00 0.00 0.00
19,003.84 0.00 0.00 0.00 0.00
Shop 13 Shop 14 Shop 15 Total
0.00 0.00 0.00 568,000.00
+0.0% +0.0% +0.0% +0.0%

156,000.00
122,000.00
162,000.00
128,000.00
0.00 0.00 0.00 399,500.00

106,500.00
86,200.00
117,700.00
89,100.00
0.00 0.00 0.00 168,500.00

0% 0% 0% 42%
49,500.00
35,800.00
44,300.00
38,900.00
+0.0% +0.0% +0.0%
0.00 0.00 0.00 71,900.00

7,000.00
4,800.00
56,100.00
4,000.00
0.00 0.00 0.00 96,600.00

0% 0% 0% 17%
0.00 0.00 0.00 28,100.00
0.00 0.00 0.00 68,500.00
0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 96,600.00

0% 0% 0% 17%
235.00
2,417.02
411.06
440.85
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 242,369.14
0.00 0.00 0.00 337,091.99
0.00
-568,000.00
0%
42%
46%
42%
38%
44%
February Shop 1 Shop 2
Net Revenue 71,600.00 95,600.00

+/- to year 2011
Product Group 1 28,650.00 28,650.00
Product Group 2 11,650.00 17,650.00
Product Group 3 19,650.00 31,650.00
Product Group 4 11,650.00 17,650.00

Gross income 18,000.00 31,400.00

mark-up 34% 49%
Product Group 1 GP 9,250.00 10,250.00
Product Group 2 GP 2,750.00 5,950.00
Product Group 3 GP 3,250.00 9,250.00
Product Group 4 GP 2,750.00 5,950.00
+/- to year 2011 GP

Direct costs 8,220.00 7,720.00

Rent 880.00 780.00
Utilities 680.00 680.00
Marketing 580.00 580.00
Other
Other
Other
Other
Depreciation
Amortization

14% 25%

EVA 9,780.00 23,680.00

Area, sq. feet
Revenue $/sq. foot
Net Contribution $/sq. foot
M2 value
Break - even Point 1* 32,697.33 23,504.20
Break - even Point 2** 32,697.33 23,504.20
Break - even Point 3*** 44,325.74 35,387.93
Total discount, $
Average discount, %
76,600.00 85,600.00 115,600.00 49,600.00 65,600.00
+3.5% +3.1% +2.3% +5.5% +4.1%

23,650.00 18,650.00 17,650.00 5,650.00 23,650.00
14,650.00 20,650.00 28,650.00 15,650.00 12,650.00
23,650.00 25,650.00 40,650.00 12,650.00 9,650.00
14,650.00 20,650.00 28,650.00 15,650.00 19,650.00
52,600.00 60,600.00 88,600.00 27,100.00 49,200.00

16,400.00 14,400.00 14,400.00 1,900.00 18,400.00
10,400.00 15,400.00 20,400.00 8,400.00 9,300.00
15,400.00 15,400.00 33,400.00 8,400.00 7,100.00
10,400.00 15,400.00 20,400.00 8,400.00 14,400.00
24,000.00 25,000.00 27,000.00 22,500.00 16,400.00

46% 41% 30% 83% 33%
7,250.00 4,250.00 3,250.00 3,750.00 5,250.00
4,250.00 5,250.00 8,250.00 7,250.00 3,350.00
8,250.00 10,250.00 7,250.00 4,250.00 2,550.00
4,250.00 5,250.00 8,250.00 7,250.00 5,250.00
+4.3% +4.2% +3.8% +4.7% +6.5%
9,920.00 10,870.00 11,120.00 7,470.00 12,920.00

980.00 1,030.00 780.00 1,130.00 1,080.00
680.00 680.00 680.00 680.00 680.00
7,680.00 8,580.00 9,080.00 5,080.00 10,580.00
580.00 580.00 580.00 580.00 580.00
14,080.00 14,130.00 15,880.00 15,030.00 3,480.00

18% 17% 14% 30% 5%
3,127.49 3,494.95 4,719.81 2,025.11 2,678.37
10,952.51 10,635.05 11,160.19 13,004.89 801.63
0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
14,080.00 14,130.00 15,880.00 15,030.00 3,480.00

18% 17% 14% 30% 5%
0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
31,661.33 37,218.88 47,610.07 16,467.20 51,680.00
31,661.33 37,218.88 47,610.07 16,467.20 51,680.00
41,643.23 49,185.57 67,817.85 20,931.44 62,393.48
28,600.00 0.00 0.00 0.00 0.00
+10.0% +0.0% +0.0% +0.0% +0.0%

14,650.00
5,650.00
3,650.00
4,650.00
16,400.00 0.00 0.00 0.00 0.00

6,400.00
4,900.00
2,400.00
2,700.00
12,200.00 0.00 0.00 0.00 0.00

74% 0% 0% 0% 0%
8,250.00
750.00
1,250.00
1,950.00
+8.9% +0.0% +0.0% +0.0% +0.0%
7,720.00 0.00 0.00 0.00 0.00

980.00
680.00
5,480.00
580.00
4,480.00 0.00 0.00 0.00 0.00

16% 0% 0% 0% 0%
1,167.70 0.00 0.00 0.00 0.00
3,312.30 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
4,480.00 0.00 0.00 0.00 0.00

16% 0% 0% 0% 0%
0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
18,097.70 0.00 0.00 0.00 0.00
18,097.70 0.00 0.00 0.00 0.00
20,835.11 0.00 0.00 0.00 0.00
0.00 0.00 0.00 588,800.00
+0.0% +0.0% +0.0% +3.7%

161,200.00
127,200.00
167,200.00
133,200.00
0.00 0.00 0.00 412,300.00

109,700.00
89,400.00
120,900.00
92,300.00
0.00 0.00 0.00 176,500.00

0% 0% 0% 43%
51,500.00
37,800.00
46,300.00
40,900.00
+0.0% +0.0% +0.0%
0.00 0.00 0.00 75,960.00

7,640.00
5,440.00
58,240.00
4,640.00
0.00 0.00 0.00 100,540.00

0% 0% 0% 17%
0.00 0.00 0.00 24,040.00
0.00 0.00 0.00 76,500.00
0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 100,540.00

0% 0% 0% 17%
0.00
0.00
0.00
0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 253,400.84
0.00 0.00 0.00 333,597.73
0.00
-588,800.00
0%
43%
47%
42%
38%
44%
March Shop 1 Shop 2
Net Revenue 71,600.00 95,600.00

+/- to year 2011
Product Group 1 28,650.00 28,650.00
Product Group 2 11,650.00 17,650.00
Product Group 3 19,650.00 31,650.00
Product Group 4 11,650.00 17,650.00

Gross income 18,000.00 31,400.00

mark-up 34% 49%
Product Group 1 GP 9,250.00 10,250.00
Product Group 2 GP 2,750.00 5,950.00
Product Group 3 GP 3,250.00 9,250.00
Product Group 4 GP 2,750.00 5,950.00
+/- to year 2011 GP

Direct costs 8,540.00 8,040.00

Rent 960.00 860.00
Utilities 760.00 760.00
Marketing 660.00 660.00
Other
Other
Other
Other
Depreciation
Amortization

13% 24%

EVA 9,460.00 23,360.00

Area, sq. feet
Revenue $/sq. foot
M2 value
Break - even Point 1* 33,970.22 24,478.47
Break - even Point 2** 33,970.22 24,478.47
Break - even Point 3*** 44,360.33 35,096.71
Total discount, $
Average discount, %
76,600.00 85,600.00 115,600.00 49,600.00 65,600.00
+0.0% +0.0% +0.0% +0.0% +0.0%

23,650.00 18,650.00 17,650.00 5,650.00 23,650.00
14,650.00 20,650.00 28,650.00 15,650.00 12,650.00
23,650.00 25,650.00 40,650.00 12,650.00 9,650.00
14,650.00 20,650.00 28,650.00 15,650.00 19,650.00
52,600.00 60,600.00 88,600.00 27,100.00 49,200.00

16,400.00 14,400.00 14,400.00 1,900.00 18,400.00
10,400.00 15,400.00 20,400.00 8,400.00 9,300.00
15,400.00 15,400.00 33,400.00 8,400.00 7,100.00
10,400.00 15,400.00 20,400.00 8,400.00 14,400.00
24,000.00 25,000.00 27,000.00 22,500.00 16,400.00

46% 41% 30% 83% 33%
7,250.00 4,250.00 3,250.00 3,750.00 5,250.00
4,250.00 5,250.00 8,250.00 7,250.00 3,350.00
8,250.00 10,250.00 7,250.00 4,250.00 2,550.00
4,250.00 5,250.00 8,250.00 7,250.00 5,250.00
+0.0% +0.0% +0.0% +0.0% +0.0%
10,240.00 11,190.00 11,440.00 7,790.00 13,240.00

1,060.00 1,110.00 860.00 1,210.00 1,160.00
760.00 760.00 760.00 760.00 760.00
7,760.00 8,660.00 9,160.00 5,160.00 10,660.00
660.00 660.00 660.00 660.00 660.00
13,760.00 13,810.00 15,560.00 14,710.00 3,160.00

18% 16% 13% 30% 5%
2,794.44 3,122.77 4,217.20 1,809.46 2,393.15
10,965.56 10,687.23 11,342.80 12,900.54 766.85
0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
13,760.00 13,810.00 15,560.00 14,710.00 3,160.00

18% 16% 13% 30% 5%
0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
32,682.67 38,314.56 48,980.15 17,172.62 52,960.00
32,682.67 38,314.56 48,980.15 17,172.62 52,960.00
41,601.60 49,006.93 67,036.02 21,161.47 62,532.61
28,600.00 0.00 0.00 0.00 0.00
+0.0% +0.0% +0.0% +0.0% +0.0%

14,650.00
5,650.00
3,650.00
4,650.00
16,400.00 0.00 0.00 0.00 0.00

6,400.00
4,900.00
2,400.00
2,700.00
12,200.00 0.00 0.00 0.00 0.00

74% 0% 0% 0% 0%
8,250.00
750.00
1,250.00
1,950.00
+0.0% +0.0% +0.0% +0.0% +0.0%
8,040.00 0.00 0.00 0.00 0.00

1,060.00
760.00
5,560.00
660.00
4,160.00 0.00 0.00 0.00 0.00

15% 0% 0% 0% 0%
1,043.36 0.00 0.00 0.00 0.00
3,116.64 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
4,160.00 0.00 0.00 0.00 0.00

15% 0% 0% 0% 0%
0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
18,847.87 0.00 0.00 0.00 0.00
18,847.87 0.00 0.00 0.00 0.00
21,293.77 0.00 0.00 0.00 0.00
0.00 0.00 0.00 588,800.00
+0.0% +0.0% +0.0% +0.0%

161,200.00
127,200.00
167,200.00
133,200.00
0.00 0.00 0.00 412,300.00

109,700.00
89,400.00
120,900.00
92,300.00
0.00 0.00 0.00 176,500.00

0% 0% 0% 43%
51,500.00
37,800.00
46,300.00
40,900.00
+0.0% +0.0% +0.0%
0.00 0.00 0.00 78,520.00

8,280.00
6,080.00
58,880.00
5,280.00
0.00 0.00 0.00 97,980.00

0% 0% 0% 17%
0.00 0.00 0.00 21,480.00
0.00 0.00 0.00 76,500.00
0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 97,980.00

0% 0% 0% 17%
0.00
0.00
0.00
0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 261,940.94
0.00 0.00 0.00 333,597.73
0.00
-588,800.00
0%
43%
47%
42%
38%
44%
April Shop 1 Shop 2
Net Revenue 74,200.00 98,200.00

+/- to year 2011
Product Group 1 29,300.00 29,300.00
Product Group 2 12,300.00 18,300.00
Product Group 3 20,300.00 32,300.00
Product Group 4 12,300.00 18,300.00

Gross income 19,000.00 32,400.00

mark-up 34% 49%
Product Group 1 GP 9,500.00 10,500.00
Product Group 2 GP 3,000.00 6,200.00
Product Group 3 GP 3,500.00 9,500.00
Product Group 4 GP 3,000.00 6,200.00
+/- to year 2011 GP
Direct costs 8,540.00 8,040.00

Rent 960.00 860.00
Utilities 760.00 760.00
Marketing 660.00 660.00
Other
Other
Other
Other
Depreciation
Amortization

14% 25%

EVA 10,460.00 24,360.00

Area, sq. feet
Revenue $/sq. foot
M2 value
Break - even Point 1* 33,350.95 24,368.15
Break - even Point 2** 33,350.95 24,368.15
Break - even Point 3*** 43,561.37 34,855.53
Total discount, $
Average discount, %
* Costs include total shop costs, excluding depreciation. This is a complete zero-point - shop is operating at a loss because
** Costs includes total shop costs, including depreciation, as well as the funds frozen for stocks. Shop regains its investm
79,200.00 88,200.00 118,200.00 52,200.00 68,200.00
+3.4% +3.0% +2.2% +5.2% +4.0%

24,300.00 19,300.00 18,300.00 6,300.00 24,300.00
15,300.00 21,300.00 29,300.00 16,300.00 13,300.00
24,300.00 26,300.00 41,300.00 13,300.00 10,300.00
15,300.00 21,300.00 29,300.00 16,300.00 20,300.00
54,200.00 62,200.00 90,200.00 28,700.00 50,800.00

16,800.00 14,800.00 14,800.00 2,300.00 18,800.00
10,800.00 15,800.00 20,800.00 8,800.00 9,700.00
15,800.00 15,800.00 33,800.00 8,800.00 7,500.00
10,800.00 15,800.00 20,800.00 8,800.00 14,800.00
25,000.00 26,000.00 28,000.00 23,500.00 17,400.00

46% 42% 31% 82% 34%
7,500.00 4,500.00 3,500.00 4,000.00 5,500.00
4,500.00 5,500.00 8,500.00 7,500.00 3,600.00
8,500.00 10,500.00 7,500.00 4,500.00 2,800.00
4,500.00 5,500.00 8,500.00 7,500.00 5,500.00
+4.2% +4.0% +3.7% +4.4% +6.1%
10,240.00 11,190.00 11,440.00 7,790.00 13,240.00

1,060.00 1,110.00 860.00 1,210.00 1,160.00
760.00 760.00 760.00 760.00 760.00
7,760.00 8,660.00 9,160.00 5,160.00 10,660.00
660.00 660.00 660.00 660.00 660.00
14,760.00 14,810.00 16,560.00 15,710.00 4,160.00

19% 17% 14% 30% 6%
2,790.71 3,107.83 4,164.92 1,839.33 2,403.11
11,969.29 11,702.17 12,395.08 13,870.67 1,756.89
0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
14,760.00 14,810.00 16,560.00 15,710.00 4,160.00

19% 17% 14% 30% 6%
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
32,440.32 37,959.92 48,293.14 17,303.74 51,894.71
32,440.32 37,959.92 48,293.14 17,303.74 51,894.71
41,281.29 48,502.65 65,875.06 21,389.41 61,313.80
31,200.00 0.00 0.00 0.00 0.00
+9.1% +0.0% +0.0% +0.0% +0.0%

15,300.00
6,300.00
4,300.00
5,300.00
18,000.00 0.00 0.00 0.00 0.00

6,800.00
5,300.00
2,800.00
3,100.00
13,200.00 0.00 0.00 0.00 0.00

73% 0% 0% 0% 0%
8,500.00
1,000.00
1,500.00
2,200.00
+8.2% +0.0% +0.0% +0.0% +0.0%
8,040.00 0.00 0.00 0.00 0.00

1,060.00
760.00
5,560.00
660.00
5,160.00 0.00 0.00 0.00 0.00

17% 0% 0% 0% 0%
1,099.37 0.00 0.00 0.00 0.00
4,060.63 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
5,160.00 0.00 0.00 0.00 0.00

17% 0% 0% 0% 0%
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
19,003.64 0.00 0.00 0.00 0.00
19,003.64 0.00 0.00 0.00 0.00
21,602.15 0.00 0.00 0.00 0.00
0.00 0.00 0.00 609,600.00
+0.0% +0.0% +0.0% +3.5%

166,400.00
132,400.00
172,400.00
138,400.00
0.00 0.00 0.00 425,100.00

112,900.00
92,600.00
124,100.00
95,500.00
0.00 0.00 0.00 184,500.00

0% 0% 0% 43%
53,500.00
39,800.00
48,300.00
42,900.00
+0.0% +0.0% +0.0%
0.00 0.00 0.00 78,520.00

8,280.00
6,080.00
58,880.00
5,280.00
0.00 0.00 0.00 105,980.00

0% 0% 0% 17%
0.00 0.00 0.00 21,480.00
0.00 0.00 0.00 84,500.00
0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 105,980.00

0% 0% 0% 17%
0.00
0.00
0.00
0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 259,435.19
0.00 0.00 0.00 330,406.50
0.00
-609,600.00
0%
43%
47%
43%
39%
45%
May Shop 1 Shop 2
Net Revenue 74,200.00 98,200.00

+/- to year 2011
Product Group 1 29,300.00 29,300.00
Product Group 2 12,300.00 18,300.00
Product Group 3 20,300.00 32,300.00
Product Group 4 12,300.00 18,300.00

Gross income 19,000.00 32,400.00

mark-up 34% 49%
Product Group 1 GP 9,500.00 10,500.00
Product Group 2 GP 3,000.00 6,200.00
Product Group 3 GP 3,500.00 9,500.00
Product Group 4 GP 3,000.00 6,200.00
+/- to year 2011 GP

Direct costs 7,900.00 7,400.00

Rent 800.00 700.00
Utilities 600.00 600.00
Marketing 500.00 500.00
Other
Other
Other
Other
Depreciation
Amortization

15% 25%

EVA 11,100.00 25,000.00

Area, sq. feet 56.00
Revenue $/sq. foot 1,325.00
Net Contribution $/sq. foot 198.21
M2 value 212.50
Break - even Point 1* 30,851.58 22,428.40
Break - even Point 2** 30,851.58 22,428.40
Break - even Point 3*** 43,495.77 35,415.57
Total discount, $
Average discount, %
79,200.00 88,200.00 118,200.00 52,200.00 68,200.00
+0.0% +0.0% +0.0% +0.0% +0.0%

24,300.00 19,300.00 18,300.00 6,300.00 24,300.00
15,300.00 21,300.00 29,300.00 16,300.00 13,300.00
24,300.00 26,300.00 41,300.00 13,300.00 10,300.00
15,300.00 21,300.00 29,300.00 16,300.00 20,300.00
54,200.00 62,200.00 90,200.00 28,700.00 50,800.00

16,800.00 14,800.00 14,800.00 2,300.00 18,800.00
10,800.00 15,800.00 20,800.00 8,800.00 9,700.00
15,800.00 15,800.00 33,800.00 8,800.00 7,500.00
10,800.00 15,800.00 20,800.00 8,800.00 14,800.00
25,000.00 26,000.00 28,000.00 23,500.00 17,400.00

46% 42% 31% 82% 34%
7,500.00 4,500.00 3,500.00 4,000.00 5,500.00
4,500.00 5,500.00 8,500.00 7,500.00 3,600.00
8,500.00 10,500.00 7,500.00 4,500.00 2,800.00
4,500.00 5,500.00 8,500.00 7,500.00 5,500.00
+0.0% +0.0% +0.0% +0.0% +0.0%
9,600.00 10,550.00 10,800.00 7,150.00 12,600.00

900.00 950.00 700.00 1,050.00 1,000.00
600.00 600.00 600.00 600.00 600.00
7,600.00 8,500.00 9,000.00 5,000.00 10,500.00
500.00 500.00 500.00 500.00 500.00
15,400.00 15,450.00 17,200.00 16,350.00 4,800.00

19% 18% 15% 31% 7%
3,455.91 3,848.62 5,157.68 2,277.76 2,975.92
11,944.09 11,601.38 12,042.32 14,072.24 1,824.08
0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
15,400.00 15,450.00 17,200.00 16,350.00 4,800.00

19% 18% 15% 31% 7%
0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
30,412.80 35,788.85 45,591.43 15,882.13 49,386.21
30,412.80 35,788.85 45,591.43 15,882.13 49,386.21
41,361.11 48,844.56 67,364.19 20,941.65 61,050.44
31,200.00 0.00 0.00 0.00 0.00
+0.0% +0.0% +0.0% +0.0% +0.0%

15,300.00
6,300.00
4,300.00
5,300.00
18,000.00 0.00 0.00 0.00 0.00

6,800.00
5,300.00
2,800.00
3,100.00
13,200.00 0.00 0.00 0.00 0.00

73% 0% 0% 0% 0%
8,500.00
1,000.00
1,500.00
2,200.00
+0.0% +0.0% +0.0% +0.0% +0.0%
7,400.00 0.00 0.00 0.00 0.00

900.00
600.00
5,400.00
500.00
5,800.00 0.00 0.00 0.00 0.00

19% 0% 0% 0% 0%
1,361.42 0.00 0.00 0.00 0.00
4,438.58 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
5,800.00 0.00 0.00 0.00 0.00

19% 0% 0% 0% 0%
0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
17,490.91 0.00 0.00 0.00 0.00
17,490.91 0.00 0.00 0.00 0.00
20,708.80 0.00 0.00 0.00 0.00
0.00 0.00 0.00 609,600.00
+0.0% +0.0% +0.0% +0.0%

166,400.00
132,400.00
172,400.00
138,400.00
0.00 0.00 0.00 425,100.00

112,900.00
92,600.00
124,100.00
95,500.00
0.00 0.00 0.00 184,500.00

0% 0% 0% 43%
53,500.00
39,800.00
48,300.00
42,900.00
+0.0% +0.0% +0.0%
0.00 0.00 0.00 73,400.00

7,000.00
4,800.00
57,600.00
4,000.00
0.00 0.00 0.00 111,100.00

0% 0% 0% 18%
0.00 0.00 0.00 26,600.00
0.00 0.00 0.00 84,500.00
0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 111,100.00

0% 0% 0% 18%
56.00
10,885.71
1,983.93
2,108.93
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 242,518.37
0.00 0.00 0.00 330,406.50
0.00
-609,600.00
0%
43%
47%
43%
39%
45%
June Shop 1 Shop 2
Net Revenue 74,200.00 98,200.00

+/- to year 2011
Product Group 1 29,300.00 29,300.00
Product Group 2 12,300.00 18,300.00
Product Group 3 20,300.00 32,300.00
Product Group 4 12,300.00 18,300.00

Gross income 19,000.00 32,400.00

mark-up 34% 49%
Product Group 1 GP 9,500.00 10,500.00
Product Group 2 GP 3,000.00 6,200.00
Product Group 3 GP 3,500.00 9,500.00
Product Group 4 GP 3,000.00 6,200.00
+/- to year 2011 GP

Direct costs 7,900.00 7,400.00

Rent 800.00 700.00
Utilities 600.00 600.00
Marketing 500.00 500.00
Other
Other
Other
Other
Depreciation
Amortization

15% 25%

EVA 11,100.00 25,000.00

Area, sq. feet
Revenue $/sq. foot
M2 value
Break - even Point 1* 30,851.58 22,428.40
Break - even Point 2** 30,851.58 22,428.40
Break - even Point 3*** 43,495.77 35,415.57
Total discount, $
Average discount, %
79,200.00 88,200.00 118,200.00 52,200.00 68,200.00
+0.0% +0.0% +0.0% +0.0% +0.0%

24,300.00 19,300.00 18,300.00 6,300.00 24,300.00
15,300.00 21,300.00 29,300.00 16,300.00 13,300.00
24,300.00 26,300.00 41,300.00 13,300.00 10,300.00
15,300.00 21,300.00 29,300.00 16,300.00 20,300.00
54,200.00 62,200.00 90,200.00 28,700.00 50,800.00

16,800.00 14,800.00 14,800.00 2,300.00 18,800.00
10,800.00 15,800.00 20,800.00 8,800.00 9,700.00
15,800.00 15,800.00 33,800.00 8,800.00 7,500.00
10,800.00 15,800.00 20,800.00 8,800.00 14,800.00
25,000.00 26,000.00 28,000.00 23,500.00 17,400.00

46% 42% 31% 82% 34%
7,500.00 4,500.00 3,500.00 4,000.00 5,500.00
4,500.00 5,500.00 8,500.00 7,500.00 3,600.00
8,500.00 10,500.00 7,500.00 4,500.00 2,800.00
4,500.00 5,500.00 8,500.00 7,500.00 5,500.00
+0.0% +0.0% +0.0% +0.0% +0.0%
9,600.00 10,550.00 10,800.00 7,150.00 12,600.00

900.00 950.00 700.00 1,050.00 1,000.00
600.00 600.00 600.00 600.00 600.00
7,600.00 8,500.00 9,000.00 5,000.00 10,500.00
500.00 500.00 500.00 500.00 500.00
15,400.00 15,450.00 17,200.00 16,350.00 4,800.00

19% 18% 15% 31% 7%
3,455.91 3,848.62 5,157.68 2,277.76 2,975.92
11,944.09 11,601.38 12,042.32 14,072.24 1,824.08
0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
15,400.00 15,450.00 17,200.00 16,350.00 4,800.00

19% 18% 15% 31% 7%
0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
30,412.80 35,788.85 45,591.43 15,882.13 49,386.21
30,412.80 35,788.85 45,591.43 15,882.13 49,386.21
41,361.11 48,844.56 67,364.19 20,941.65 61,050.44
31,200.00 0.00 0.00 0.00 0.00
+0.0% +0.0% +0.0% +0.0% +0.0%

15,300.00
6,300.00
4,300.00
5,300.00
18,000.00 0.00 0.00 0.00 0.00

6,800.00
5,300.00
2,800.00
3,100.00
13,200.00 0.00 0.00 0.00 0.00

73% 0% 0% 0% 0%
8,500.00
1,000.00
1,500.00
2,200.00
+0.0% +0.0% +0.0% +0.0% +0.0%
7,400.00 0.00 0.00 0.00 0.00

900.00
600.00
5,400.00
500.00
5,800.00 0.00 0.00 0.00 0.00

19% 0% 0% 0% 0%
1,361.42 0.00 0.00 0.00 0.00
4,438.58 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
5,800.00 0.00 0.00 0.00 0.00

19% 0% 0% 0% 0%
0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
17,490.91 0.00 0.00 0.00 0.00
17,490.91 0.00 0.00 0.00 0.00
20,708.80 0.00 0.00 0.00 0.00
0.00 0.00 0.00 609,600.00
+0.0% +0.0% +0.0% +0.0%

166,400.00
132,400.00
172,400.00
138,400.00
0.00 0.00 0.00 425,100.00

112,900.00
92,600.00
124,100.00
95,500.00
0.00 0.00 0.00 184,500.00

0% 0% 0% 43%
53,500.00
39,800.00
48,300.00
42,900.00
+0.0% +0.0% +0.0%
0.00 0.00 0.00 73,400.00

7,000.00
4,800.00
57,600.00
4,000.00
0.00 0.00 0.00 111,100.00

0% 0% 0% 18%
0.00 0.00 0.00 26,600.00
0.00 0.00 0.00 84,500.00
0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 111,100.00

0% 0% 0% 18%
0.00
0.00
0.00
0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 242,518.37
0.00 0.00 0.00 330,406.50
0.00
-609,600.00
0%
43%
47%
43%
39%
45%
July Shop 1 Shop 2
Net Revenue 71,600.00 95,600.00

+/- to year 2011
+/- to previous month -3.5% -2.6%
Product Group 1 28,650.00 28,650.00
Product Group 2 11,650.00 17,650.00
Product Group 3 19,650.00 31,650.00
Product Group 4 11,650.00 17,650.00

Gross income 18,000.00 31,400.00

mark-up 34% 49%
Product Group 1 GP 9,250.00 10,250.00
Product Group 2 GP 2,750.00 5,950.00
Product Group 3 GP 3,250.00 9,250.00
Product Group 4 GP 2,750.00 5,950.00
+/- to year 2011 GP
+/- to previous month GP -5.3% -3.1%
Direct costs 8,220.00 7,720.00

Rent 880.00 780.00
Utilities 680.00 680.00
Marketing 580.00 580.00
Other
Other
Other
Other
Depreciation
Amortization

14% 25%

EVA 9,780.00 23,680.00

Area, sq. feet
Revenue $/sq. foot
M2 value
Break - even Point 1* 32,697.33 23,504.20
Break - even Point 2** 32,697.33 23,504.20
Break - even Point 3*** 44,325.74 35,387.93
Total discount, $
Average discount, %
76,600.00 85,600.00 115,600.00 49,600.00 65,600.00
-3.3% -2.9% -2.2% -5.0% -3.8%

23,650.00 18,650.00 17,650.00 5,650.00 23,650.00
14,650.00 20,650.00 28,650.00 15,650.00 12,650.00
23,650.00 25,650.00 40,650.00 12,650.00 9,650.00
14,650.00 20,650.00 28,650.00 15,650.00 19,650.00
52,600.00 60,600.00 88,600.00 27,100.00 49,200.00

16,400.00 14,400.00 14,400.00 1,900.00 18,400.00
10,400.00 15,400.00 20,400.00 8,400.00 9,300.00
15,400.00 15,400.00 33,400.00 8,400.00 7,100.00
10,400.00 15,400.00 20,400.00 8,400.00 14,400.00
24,000.00 25,000.00 27,000.00 22,500.00 16,400.00

46% 41% 30% 83% 33%
7,250.00 4,250.00 3,250.00 3,750.00 5,250.00
4,250.00 5,250.00 8,250.00 7,250.00 3,350.00
8,250.00 10,250.00 7,250.00 4,250.00 2,550.00
4,250.00 5,250.00 8,250.00 7,250.00 5,250.00
-4.0% -3.8% -3.6% -4.3% -5.7%
9,920.00 10,870.00 11,120.00 7,470.00 12,920.00

980.00 1,030.00 780.00 1,130.00 1,080.00
680.00 680.00 680.00 680.00 680.00
7,680.00 8,580.00 9,080.00 5,080.00 10,580.00
580.00 580.00 580.00 580.00 580.00
14,080.00 14,130.00 15,880.00 15,030.00 3,480.00

18% 17% 14% 30% 5%
3,127.49 3,494.95 4,719.81 2,025.11 2,678.37
10,952.51 10,635.05 11,160.19 13,004.89 801.63
0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
14,080.00 14,130.00 15,880.00 15,030.00 3,480.00

18% 17% 14% 30% 5%
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
31,661.33 37,218.88 47,610.07 16,467.20 51,680.00
31,661.33 37,218.88 47,610.07 16,467.20 51,680.00
41,643.23 49,185.57 67,817.85 20,931.44 62,393.48
28,600.00 0.00 0.00 0.00 0.00
-8.3% +0.0% +0.0% +0.0% +0.0%

14,650.00
5,650.00
3,650.00
4,650.00
16,400.00 0.00 0.00 0.00 0.00

6,400.00
4,900.00
2,400.00
2,700.00
12,200.00 0.00 0.00 0.00 0.00

74% 0% 0% 0% 0%
8,250.00
750.00
1,250.00
1,950.00
-7.6% +0.0% +0.0% +0.0% +0.0%
7,720.00 0.00 0.00 0.00 0.00

980.00
680.00
5,480.00
580.00
4,480.00 0.00 0.00 0.00 0.00

16% 0% 0% 0% 0%
1,167.70 0.00 0.00 0.00 0.00
3,312.30 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
4,480.00 0.00 0.00 0.00 0.00

16% 0% 0% 0% 0%
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
18,097.70 0.00 0.00 0.00 0.00
18,097.70 0.00 0.00 0.00 0.00
20,835.11 0.00 0.00 0.00 0.00
0.00 0.00 0.00 588,800.00
+0.0% +0.0% +0.0% -3.4%

161,200.00
127,200.00
167,200.00
133,200.00
0.00 0.00 0.00 412,300.00

109,700.00
89,400.00
120,900.00
92,300.00
0.00 0.00 0.00 176,500.00

0% 0% 0% 43%
51,500.00
37,800.00
46,300.00
40,900.00
+0.0% +0.0% +0.0%
0.00 0.00 0.00 75,960.00

7,640.00
5,440.00
58,240.00
4,640.00
0.00 0.00 0.00 100,540.00

0% 0% 0% 17%
0.00 0.00 0.00 24,040.00
0.00 0.00 0.00 76,500.00
0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 100,540.00

0% 0% 0% 17%
0.00
0.00
0.00
0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 253,400.84
0.00 0.00 0.00 333,597.73
0.00
-588,800.00
0%
43%
47%
42%
38%
44%
August Shop 1 Shop 2
Net Revenue 71,600.00 95,600.00

+/- to year 2011
+/- to previous month +0.0% -2.6%
Product Group 1 28,650.00 28,650.00
Product Group 2 11,650.00 17,650.00
Product Group 3 19,650.00 31,650.00
Product Group 4 11,650.00 17,650.00

Gross income 18,000.00 31,400.00

mark-up 34% 49%
Product Group 1 GP 9,250.00 10,250.00
Product Group 2 GP 2,750.00 5,950.00
Product Group 3 GP 3,250.00 9,250.00
Product Group 4 GP 2,750.00 5,950.00
+/- to year 2011 GP

Direct costs 8,860.00 8,360.00

Rent 1,040.00 940.00
Utilities 840.00 840.00
Marketing 740.00 740.00
Other
Other
Other
Other
Depreciation
Amortization

13% 24%

EVA 9,140.00 23,040.00

Area, sq. feet
Revenue $/sq. foot
M2 value
Break - even Point 1* 35,243.11 25,452.74
Break - even Point 2** 35,243.11 25,452.74
Break - even Point 3*** 44,394.92 34,805.49
Total discount, $
Average discount, %
76,600.00 85,600.00 115,600.00 49,600.00 65,600.00
-3.3% -2.9% -2.2% -5.0% -3.8%

23,650.00 18,650.00 17,650.00 5,650.00 23,650.00
14,650.00 20,650.00 28,650.00 15,650.00 12,650.00
23,650.00 25,650.00 40,650.00 12,650.00 9,650.00
14,650.00 20,650.00 28,650.00 15,650.00 19,650.00
52,600.00 60,600.00 88,600.00 27,100.00 49,200.00

16,400.00 14,400.00 14,400.00 1,900.00 18,400.00
10,400.00 15,400.00 20,400.00 8,400.00 9,300.00
15,400.00 15,400.00 33,400.00 8,400.00 7,100.00
10,400.00 15,400.00 20,400.00 8,400.00 14,400.00
24,000.00 25,000.00 27,000.00 22,500.00 16,400.00

46% 41% 30% 83% 33%
7,250.00 4,250.00 3,250.00 3,750.00 5,250.00
4,250.00 5,250.00 8,250.00 7,250.00 3,350.00
8,250.00 10,250.00 7,250.00 4,250.00 2,550.00
4,250.00 5,250.00 8,250.00 7,250.00 5,250.00
+0.0% +0.0% +0.0% +0.0% +0.0%
10,560.00 11,510.00 11,760.00 8,110.00 13,560.00

1,140.00 1,190.00 940.00 1,290.00 1,240.00
840.00 840.00 840.00 840.00 840.00
7,840.00 8,740.00 9,240.00 5,240.00 10,740.00
740.00 740.00 740.00 740.00 740.00
13,440.00 13,490.00 15,240.00 14,390.00 2,840.00

18% 16% 13% 29% 4%
2,461.40 2,750.60 3,714.59 1,593.80 2,107.93
10,978.60 10,739.40 11,525.41 12,796.20 732.07
0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
13,440.00 13,490.00 15,240.00 14,390.00 2,840.00

18% 16% 13% 29% 4%
0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
33,704.00 39,410.24 50,350.22 17,878.04 54,240.00
33,704.00 39,410.24 50,350.22 17,878.04 54,240.00
41,559.97 48,828.29 66,254.18 21,391.50 62,671.74
28,600.00 0.00 0.00 0.00 0.00
-8.3% +0.0% +0.0% +0.0% +0.0%

14,650.00
5,650.00
3,650.00
4,650.00
16,400.00 0.00 0.00 0.00 0.00

6,400.00
4,900.00
2,400.00
2,700.00
12,200.00 0.00 0.00 0.00 0.00

74% 0% 0% 0% 0%
8,250.00
750.00
1,250.00
1,950.00
+0.0% +0.0% +0.0% +0.0% +0.0%
8,360.00 0.00 0.00 0.00 0.00

1,140.00
840.00
5,640.00
740.00
3,840.00 0.00 0.00 0.00 0.00

13% 0% 0% 0% 0%
919.01 0.00 0.00 0.00 0.00
2,920.99 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
3,840.00 0.00 0.00 0.00 0.00

13% 0% 0% 0% 0%
0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
19,598.03 0.00 0.00 0.00 0.00
19,598.03 0.00 0.00 0.00 0.00
21,752.43 0.00 0.00 0.00 0.00
0.00 0.00 0.00 588,800.00
+0.0% +0.0% +0.0% -3.4%

161,200.00
127,200.00
167,200.00
133,200.00
0.00 0.00 0.00 412,300.00

109,700.00
89,400.00
120,900.00
92,300.00
0.00 0.00 0.00 176,500.00

0% 0% 0% 43%
51,500.00
37,800.00
46,300.00
40,900.00
+0.0% +0.0% +0.0%
0.00 0.00 0.00 81,080.00

8,920.00
6,720.00
59,520.00
5,920.00
0.00 0.00 0.00 95,420.00

0% 0% 0% 16%
0.00 0.00 0.00 18,920.00
0.00 0.00 0.00 76,500.00
0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 95,420.00

0% 0% 0% 16%
0.00
0.00
0.00
0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 270,481.04
0.00 0.00 0.00 333,597.73
0.00
-588,800.00
0%
43%
47%
42%
38%
44%
September Shop 1 Shop 2
Net Revenue 74,200.00 98,200.00

+/- to year 2011
Product Group 1 29,300.00 29,300.00
Product Group 2 12,300.00 18,300.00
Product Group 3 20,300.00 32,300.00
Product Group 4 12,300.00 18,300.00

Gross income 19,000.00 32,400.00

mark-up 34% 49%
Product Group 1 GP 9,500.00 10,500.00
Product Group 2 GP 3,000.00 6,200.00
Product Group 3 GP 3,500.00 9,500.00
Product Group 4 GP 3,000.00 6,200.00
+/- to year 2011 GP

Direct costs 8,220.00 7,720.00

Rent 880.00 780.00
Utilities 680.00 680.00
Marketing 580.00 580.00
Other
Other
Other
Other
Depreciation
Amortization

15% 25%

EVA 10,780.00 24,680.00

Area, sq. feet
Revenue $/sq. foot
M2 value
Break - even Point 1* 32,101.26 23,398.27
Break - even Point 2** 32,101.26 23,398.27
Break - even Point 3*** 43,528.57 35,135.55
Total discount, $
Average discount, %
79,200.00 88,200.00 118,200.00 52,200.00 68,200.00
+3.4% +3.0% +2.2% +5.2% +4.0%

24,300.00 19,300.00 18,300.00 6,300.00 24,300.00
15,300.00 21,300.00 29,300.00 16,300.00 13,300.00
24,300.00 26,300.00 41,300.00 13,300.00 10,300.00
15,300.00 21,300.00 29,300.00 16,300.00 20,300.00
54,200.00 62,200.00 90,200.00 28,700.00 50,800.00

16,800.00 14,800.00 14,800.00 2,300.00 18,800.00
10,800.00 15,800.00 20,800.00 8,800.00 9,700.00
15,800.00 15,800.00 33,800.00 8,800.00 7,500.00
10,800.00 15,800.00 20,800.00 8,800.00 14,800.00
25,000.00 26,000.00 28,000.00 23,500.00 17,400.00

46% 42% 31% 82% 34%
7,500.00 4,500.00 3,500.00 4,000.00 5,500.00
4,500.00 5,500.00 8,500.00 7,500.00 3,600.00
8,500.00 10,500.00 7,500.00 4,500.00 2,800.00
4,500.00 5,500.00 8,500.00 7,500.00 5,500.00
+4.2% +4.0% +3.7% +4.4% +6.1%
9,920.00 10,870.00 11,120.00 7,470.00 12,920.00

980.00 1,030.00 780.00 1,130.00 1,080.00
680.00 680.00 680.00 680.00 680.00
7,680.00 8,580.00 9,080.00 5,080.00 10,580.00
580.00 580.00 580.00 580.00 580.00
15,080.00 15,130.00 16,880.00 16,030.00 4,480.00

19% 17% 14% 31% 7%
3,123.31 3,478.23 4,661.30 2,058.54 2,689.51
11,956.69 11,651.77 12,218.70 13,971.46 1,790.49
0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
15,080.00 15,130.00 16,880.00 16,030.00 4,480.00

19% 17% 14% 31% 7%
0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
31,426.56 36,874.38 46,942.29 16,592.94 50,640.46
31,426.56 36,874.38 46,942.29 16,592.94 50,640.46
41,321.20 48,673.61 66,619.63 21,165.53 61,182.12
31,200.00 0.00 0.00 0.00 0.00
+9.1% +0.0% +0.0% +0.0% +0.0%

15,300.00
6,300.00
4,300.00
5,300.00
18,000.00 0.00 0.00 0.00 0.00

6,800.00
5,300.00
2,800.00
3,100.00
13,200.00 0.00 0.00 0.00 0.00

73% 0% 0% 0% 0%
8,500.00
1,000.00
1,500.00
2,200.00
+8.2% +0.0% +0.0% +0.0% +0.0%
7,720.00 0.00 0.00 0.00 0.00

980.00
680.00
5,480.00
580.00
5,480.00 0.00 0.00 0.00 0.00

18% 0% 0% 0% 0%
1,230.39 0.00 0.00 0.00 0.00
4,249.61 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
5,480.00 0.00 0.00 0.00 0.00

18% 0% 0% 0% 0%
0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
18,247.27 0.00 0.00 0.00 0.00
18,247.27 0.00 0.00 0.00 0.00
21,155.48 0.00 0.00 0.00 0.00
0.00 0.00 0.00 609,600.00
+0.0% +0.0% +0.0% +3.5%

166,400.00
132,400.00
172,400.00
138,400.00
0.00 0.00 0.00 425,100.00

112,900.00
92,600.00
124,100.00
95,500.00
0.00 0.00 0.00 184,500.00

0% 0% 0% 43%
53,500.00
39,800.00
48,300.00
42,900.00
+0.0% +0.0% +0.0%
0.00 0.00 0.00 75,960.00

7,640.00
5,440.00
58,240.00
4,640.00
0.00 0.00 0.00 108,540.00

0% 0% 0% 18%
0.00 0.00 0.00 24,040.00
0.00 0.00 0.00 84,500.00
0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 108,540.00

0% 0% 0% 18%
0.00
0.00
0.00
0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 250,976.78
0.00 0.00 0.00 330,406.50
0.00
-609,600.00
0%
43%
47%
43%
39%
45%
October Shop 1 Shop 2
Net Revenue 71,600.00 95,600.00

+/- to year 2011
Product Group 1 28,650.00 28,650.00
Product Group 2 11,650.00 17,650.00
Product Group 3 19,650.00 31,650.00
Product Group 4 11,650.00 17,650.00

Gross income 18,000.00 31,400.00

mark-up 34% 49%
Product Group 1 GP 9,250.00 10,250.00
Product Group 2 GP 2,750.00 5,950.00
Product Group 3 GP 3,250.00 9,250.00
Product Group 4 GP 2,750.00 5,950.00
+/- to year 2011 GP

Direct costs 8,220.00 7,720.00

Rent 880.00 780.00
Utilities 680.00 680.00
Marketing 580.00 580.00
Other
Other
Other
Other
Depreciation
Amortization

14% 25%

EVA 9,780.00 23,680.00

Area, sq. feet
Revenue $/sq. foot
M2 value
Break - even Point 1* 32,697.33 23,504.20
Break - even Point 2** 32,697.33 23,504.20
Break - even Point 3*** 44,325.74 35,387.93
Total discount, $
Average discount, %
76,600.00 85,600.00 115,600.00 49,600.00 65,600.00
-3.3% -2.9% -2.2% -5.0% -3.8%

23,650.00 18,650.00 17,650.00 5,650.00 23,650.00
14,650.00 20,650.00 28,650.00 15,650.00 12,650.00
23,650.00 25,650.00 40,650.00 12,650.00 9,650.00
14,650.00 20,650.00 28,650.00 15,650.00 19,650.00
52,600.00 60,600.00 88,600.00 27,100.00 49,200.00

16,400.00 14,400.00 14,400.00 1,900.00 18,400.00
10,400.00 15,400.00 20,400.00 8,400.00 9,300.00
15,400.00 15,400.00 33,400.00 8,400.00 7,100.00
10,400.00 15,400.00 20,400.00 8,400.00 14,400.00
24,000.00 25,000.00 27,000.00 22,500.00 16,400.00

46% 41% 30% 83% 33%
7,250.00 4,250.00 3,250.00 3,750.00 5,250.00
4,250.00 5,250.00 8,250.00 7,250.00 3,350.00
8,250.00 10,250.00 7,250.00 4,250.00 2,550.00
4,250.00 5,250.00 8,250.00 7,250.00 5,250.00
-4.0% -3.8% -3.6% -4.3% -5.7%
9,920.00 10,870.00 11,120.00 7,470.00 12,920.00

980.00 1,030.00 780.00 1,130.00 1,080.00
680.00 680.00 680.00 680.00 680.00
7,680.00 8,580.00 9,080.00 5,080.00 10,580.00
580.00 580.00 580.00 580.00 580.00
14,080.00 14,130.00 15,880.00 15,030.00 3,480.00

18% 17% 14% 30% 5%
3,127.49 3,494.95 4,719.81 2,025.11 2,678.37
10,952.51 10,635.05 11,160.19 13,004.89 801.63
0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
14,080.00 14,130.00 15,880.00 15,030.00 3,480.00

18% 17% 14% 30% 5%
0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
31,661.33 37,218.88 47,610.07 16,467.20 51,680.00
31,661.33 37,218.88 47,610.07 16,467.20 51,680.00
41,643.23 49,185.57 67,817.85 20,931.44 62,393.48
28,600.00 0.00 0.00 0.00 0.00
-8.3% +0.0% +0.0% +0.0% +0.0%

14,650.00
5,650.00
3,650.00
4,650.00
16,400.00 0.00 0.00 0.00 0.00

6,400.00
4,900.00
2,400.00
2,700.00
12,200.00 0.00 0.00 0.00 0.00

74% 0% 0% 0% 0%
8,250.00
750.00
1,250.00
1,950.00
-7.6% +0.0% +0.0% +0.0% +0.0%
7,720.00 0.00 0.00 0.00 0.00

980.00
680.00
5,480.00
580.00
4,480.00 0.00 0.00 0.00 0.00

16% 0% 0% 0% 0%
1,167.70 0.00 0.00 0.00 0.00
3,312.30 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
4,480.00 0.00 0.00 0.00 0.00

16% 0% 0% 0% 0%
0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
18,097.70 0.00 0.00 0.00 0.00
18,097.70 0.00 0.00 0.00 0.00
20,835.11 0.00 0.00 0.00 0.00
0.00 0.00 0.00 588,800.00
+0.0% +0.0% +0.0% -3.4%

161,200.00
127,200.00
167,200.00
133,200.00
0.00 0.00 0.00 412,300.00

109,700.00
89,400.00
120,900.00
92,300.00
0.00 0.00 0.00 176,500.00

0% 0% 0% 43%
51,500.00
37,800.00
46,300.00
40,900.00
+0.0% +0.0% +0.0%
0.00 0.00 0.00 75,960.00

7,640.00
5,440.00
58,240.00
4,640.00
0.00 0.00 0.00 100,540.00

0% 0% 0% 17%
0.00 0.00 0.00 24,040.00
0.00 0.00 0.00 76,500.00
0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 100,540.00

0% 0% 0% 17%
0.00
0.00
0.00
0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 253,400.84
0.00 0.00 0.00 333,597.73
0.00
-588,800.00
0%
43%
47%
42%
38%
44%
November Shop 1 Shop 2
Net Revenue 76,800.00 100,800.00

+/- to year 2011
Product Group 1 29,950.00 29,950.00
Product Group 2 12,950.00 18,950.00
Product Group 3 20,950.00 32,950.00
Product Group 4 12,950.00 18,950.00

Gross income 20,000.00 33,400.00

mark-up 35% 50%
Product Group 1 GP 9,750.00 10,750.00
Product Group 2 GP 3,250.00 6,450.00
Product Group 3 GP 3,750.00 9,750.00
Product Group 4 GP 3,250.00 6,450.00
+/- to year 2011 GP

Direct costs 8,220.00 7,720.00

Rent 880.00 780.00
Utilities 680.00 680.00
Marketing 580.00 580.00
Other
Other
Other
Other
Depreciation
Amortization

15% 25%

EVA 11,780.00 25,680.00

Area, sq. feet
Revenue $/sq. foot
M2 value
Break - even Point 1* 31,564.80 23,298.68
Break - even Point 2** 31,564.80 23,298.68
Break - even Point 3*** 42,811.13 34,899.61
Total discount, $
Average discount, %
81,800.00 90,800.00 120,800.00 54,800.00 70,800.00
+6.8% +6.1% +4.5% +10.5% +7.9%

24,950.00 19,950.00 18,950.00 6,950.00 24,950.00
15,950.00 21,950.00 29,950.00 16,950.00 13,950.00
24,950.00 26,950.00 41,950.00 13,950.00 10,950.00
15,950.00 21,950.00 29,950.00 16,950.00 20,950.00
55,800.00 63,800.00 91,800.00 30,300.00 52,400.00

17,200.00 15,200.00 15,200.00 2,700.00 19,200.00
11,200.00 16,200.00 21,200.00 9,200.00 10,100.00
16,200.00 16,200.00 34,200.00 9,200.00 7,900.00
11,200.00 16,200.00 21,200.00 9,200.00 15,200.00
26,000.00 27,000.00 29,000.00 24,500.00 18,400.00

47% 42% 32% 81% 35%
7,750.00 4,750.00 3,750.00 4,250.00 5,750.00
4,750.00 5,750.00 8,750.00 7,750.00 3,850.00
8,750.00 10,750.00 7,750.00 4,750.00 3,050.00
4,750.00 5,750.00 8,750.00 7,750.00 5,750.00
+8.3% +8.0% +7.4% +8.9% +12.2%
9,920.00 10,870.00 11,120.00 7,470.00 12,920.00

980.00 1,030.00 780.00 1,130.00 1,080.00
680.00 680.00 680.00 680.00 680.00
7,680.00 8,580.00 9,080.00 5,080.00 10,580.00
580.00 580.00 580.00 580.00 580.00
16,080.00 16,130.00 17,880.00 17,030.00 5,480.00

20% 18% 15% 31% 8%
3,119.40 3,462.61 4,606.65 2,089.77 2,699.92
12,960.60 12,667.39 13,273.35 14,940.23 2,780.08
0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
16,080.00 16,130.00 17,880.00 17,030.00 5,480.00

20% 18% 15% 31% 8%
0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
31,209.85 36,555.41 46,320.55 16,708.41 49,713.91
31,209.85 36,555.41 46,320.55 16,708.41 49,713.91
41,023.97 48,200.05 65,509.63 21,382.67 60,102.75
33,800.00 0.00 0.00 0.00 0.00
+18.2% +0.0% +0.0% +0.0% +0.0%

15,950.00
6,950.00
4,950.00
5,950.00
19,600.00 0.00 0.00 0.00 0.00

7,200.00
5,700.00
3,200.00
3,500.00
14,200.00 0.00 0.00 0.00 0.00

72% 0% 0% 0% 0%
8,750.00
1,250.00
1,750.00
2,450.00
+16.4% +0.0% +0.0% +0.0% +0.0%
7,720.00 0.00 0.00 0.00 0.00

980.00
680.00
5,480.00
580.00
6,480.00 0.00 0.00 0.00 0.00

19% 0% 0% 0% 0%
1,288.95 0.00 0.00 0.00 0.00
5,191.05 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
6,480.00 0.00 0.00 0.00 0.00

19% 0% 0% 0% 0%
0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
18,375.77 0.00 0.00 0.00 0.00
18,375.77 0.00 0.00 0.00 0.00
21,443.83 0.00 0.00 0.00 0.00
0.00 0.00 0.00 630,400.00
+0.0% +0.0% +0.0% +7.1%

171,600.00
137,600.00
177,600.00
143,600.00
0.00 0.00 0.00 437,900.00

116,100.00
95,800.00
127,300.00
98,700.00
0.00 0.00 0.00 192,500.00

0% 0% 0% 44%
55,500.00
41,800.00
50,300.00
44,900.00
+0.0% +0.0% +0.0%
0.00 0.00 0.00 75,960.00

7,640.00
5,440.00
58,240.00
4,640.00
0.00 0.00 0.00 116,540.00

0% 0% 0% 18%
0.00 0.00 0.00 24,040.00
0.00 0.00 0.00 92,500.00
0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 116,540.00

0% 0% 0% 18%
0.00
0.00
0.00
0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 248,754.20
0.00 0.00 0.00 327,480.52
0.00
-630,400.00
0%
44%
48%
44%
40%
45%
December Shop 1 Shop 2
Net Revenue 74,200.00 98,200.00

+/- to year 2011
Product Group 1 29,300.00 29,300.00
Product Group 2 12,300.00 18,300.00
Product Group 3 20,300.00 32,300.00
Product Group 4 12,300.00 18,300.00

Gross income 19,000.00 32,400.00

mark-up 34% 49%
Product Group 1 GP 9,500.00 10,500.00
Product Group 2 GP 3,000.00 6,200.00
Product Group 3 GP 3,500.00 9,500.00
Product Group 4 GP 3,000.00 6,200.00
+/- to year 2011 GP
Direct costs 8,220.00 7,720.00

Rent 880.00 780.00
Utilities 680.00 680.00
Marketing 580.00 580.00
Other
Other
Other
Other
Depreciation
Amortization

15% 25%

EVA 10,780.00 24,680.00

Area, sq. feet
Revenue $/sq. foot
M2 value
Break - even Point 1* 32,101.26 23,398.27
Break - even Point 2** 32,101.26 23,398.27
Break - even Point 3*** 43,528.57 35,135.55
Total discount, $
Average discount, %
79,200.00 88,200.00 118,200.00 52,200.00 68,200.00
-3.2% -2.9% -2.2% -4.7% -3.7%

24,300.00 19,300.00 18,300.00 6,300.00 24,300.00
15,300.00 21,300.00 29,300.00 16,300.00 13,300.00
24,300.00 26,300.00 41,300.00 13,300.00 10,300.00
15,300.00 21,300.00 29,300.00 16,300.00 20,300.00
54,200.00 62,200.00 90,200.00 28,700.00 50,800.00

16,800.00 14,800.00 14,800.00 2,300.00 18,800.00
10,800.00 15,800.00 20,800.00 8,800.00 9,700.00
15,800.00 15,800.00 33,800.00 8,800.00 7,500.00
10,800.00 15,800.00 20,800.00 8,800.00 14,800.00
25,000.00 26,000.00 28,000.00 23,500.00 17,400.00

46% 42% 31% 82% 34%
7,500.00 4,500.00 3,500.00 4,000.00 5,500.00
4,500.00 5,500.00 8,500.00 7,500.00 3,600.00
8,500.00 10,500.00 7,500.00 4,500.00 2,800.00
4,500.00 5,500.00 8,500.00 7,500.00 5,500.00
-3.8% -3.7% -3.4% -4.1% -5.4%
9,920.00 10,870.00 11,120.00 7,470.00 12,920.00

980.00 1,030.00 780.00 1,130.00 1,080.00
680.00 680.00 680.00 680.00 680.00
7,680.00 8,580.00 9,080.00 5,080.00 10,580.00
580.00 580.00 580.00 580.00 580.00
15,080.00 15,130.00 16,880.00 16,030.00 4,480.00

19% 17% 14% 31% 7%
3,123.31 3,478.23 4,661.30 2,058.54 2,689.51
11,956.69 11,651.77 12,218.70 13,971.46 1,790.49
0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
15,080.00 15,130.00 16,880.00 16,030.00 4,480.00

19% 17% 14% 31% 7%
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
31,426.56 36,874.38 46,942.29 16,592.94 50,640.46
31,426.56 36,874.38 46,942.29 16,592.94 50,640.46
41,321.20 48,673.61 66,619.63 21,165.53 61,182.12
31,200.00 0.00 0.00 0.00 0.00
-7.7% +0.0% +0.0% +0.0% +0.0%

15,300.00
6,300.00
4,300.00
5,300.00
18,000.00 0.00 0.00 0.00 0.00

6,800.00
5,300.00
2,800.00
3,100.00
13,200.00 0.00 0.00 0.00 0.00

73% 0% 0% 0% 0%
8,500.00
1,000.00
1,500.00
2,200.00
-7.0% +0.0% +0.0% +0.0% +0.0%
7,720.00 0.00 0.00 0.00 0.00

980.00
680.00
5,480.00
580.00
5,480.00 0.00 0.00 0.00 0.00

18% 0% 0% 0% 0%
1,230.39 0.00 0.00 0.00 0.00
4,249.61 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
5,480.00 0.00 0.00 0.00 0.00

18% 0% 0% 0% 0%
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
18,247.27 0.00 0.00 0.00 0.00
18,247.27 0.00 0.00 0.00 0.00
21,155.48 0.00 0.00 0.00 0.00
0.00 0.00 0.00 609,600.00
+0.0% +0.0% +0.0% -3.3%

166,400.00
132,400.00
172,400.00
138,400.00
0.00 0.00 0.00 425,100.00

112,900.00
92,600.00
124,100.00
95,500.00
0.00 0.00 0.00 184,500.00

0% 0% 0% 43%
53,500.00
39,800.00
48,300.00
42,900.00
+0.0% +0.0% +0.0%
0.00 0.00 0.00 75,960.00

7,640.00
5,440.00
58,240.00
4,640.00
0.00 0.00 0.00 108,540.00

0% 0% 0% 18%
0.00 0.00 0.00 24,040.00
0.00 0.00 0.00 84,500.00
0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 108,540.00

0% 0% 0% 18%
0.00
0.00
0.00
0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 250,976.78
0.00 0.00 0.00 330,406.50
0.00
-609,600.00
0%
43%
47%
43%
39%
45%
Total Shop 1 Shop 2
Net Revenue 874,800.00 1,162,800.00
Product Group 1 347,700.00 347,700.00

Product Group 2 143,700.00 215,700.00
Product Group 3 239,700.00 383,700.00
Product Group 4 143,700.00 215,700.00

Gross profit 222,000.00 382,800.00

mark-up 34% 49%
Product Group 1 GP 112,500.00 124,500.00
Product Group 2 GP 34,500.00 72,900.00
Product Group 3 GP 40,500.00 112,500.00
Product Group 4 GP 34,500.00 72,900.00
Direct costs 98,960.00 92,960.00
Rent 10,640.00 9,440.00
Utilities 8,240.00 8,240.00
Gross salaries 73,040.00 68,240.00
Marketing 7,040.00 7,040.00
Other 0.00 0.00
Other 0.00 0.00
Other 0.00 0.00
Other 0.00 0.00
Depreciation 0.00 0.00

Amortization 0.00 0.00

14% 25%

Costs of Capital - stock
Costs of Capital - accounts recievable
EVA 123,040.00 289,840.00

Area 80.00 40.00
Revenue $/sq. foot 10,935.00 29,070.00
Net Contribution $/sq. foot 1,538.00 7,246.00
M2 value 1,671.00 7,482.00
Break - even Point 1* 389,955.89 282,376.93
Break - even Point 2** 389,955.89 282,376.93
Break - even Point 3*** 527,746.07 423,593.84
Total discount, $
Average discount, %
** Costs includes total shop costs, including depreciation, as well as the funds frozen for stocks. Shop regains its investme
934,800.00 1,042,800.00 1,402,800.00 610,800.00 802,800.00
287,700.00 227,700.00 215,700.00 71,700.00 287,700.00

179,700.00 251,700.00 347,700.00 191,700.00 155,700.00
287,700.00 311,700.00 491,700.00 155,700.00 119,700.00
179,700.00 251,700.00 347,700.00 191,700.00 239,700.00
640,800.00 736,800.00 1,072,800.00 334,800.00 600,000.00

199,200.00 175,200.00 175,200.00 25,200.00 223,200.00
127,200.00 187,200.00 247,200.00 103,200.00 114,000.00
187,200.00 187,200.00 403,200.00 103,200.00 87,600.00
127,200.00 187,200.00 247,200.00 103,200.00 175,200.00
294,000.00 306,000.00 330,000.00 276,000.00 202,800.00

46% 42% 31% 82% 34%
88,500.00 52,500.00 40,500.00 46,500.00 64,500.00
52,500.00 64,500.00 100,500.00 88,500.00 41,700.00
100,500.00 124,500.00 88,500.00 52,500.00 32,100.00
52,500.00 64,500.00 100,500.00 88,500.00 64,500.00
119,360.00 130,760.00 133,760.00 89,960.00 154,360.00
11,840.00 12,440.00 9,440.00 13,640.00 13,040.00
8,240.00 8,240.00 8,240.00 8,240.00 8,240.00
92,240.00 103,040.00 109,040.00 61,040.00 126,040.00
7,040.00 7,040.00 7,040.00 7,040.00 7,040.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00
174,640.00 175,240.00 196,240.00 186,040.00 48,440.00

19% 17% 14% 30% 6%
37,367.75 41,688.52 56,091.06 24,405.46 32,086.82
137,272.25 133,551.48 140,148.94 161,634.54 16,353.18
0.00 0.00 0.00 0.00 0.00
174,640.00 175,240.00 196,240.00 186,040.00 48,440.00

19% 17% 14% 30% 6%
30.00 85.00
31,160.00 12,268.24
5,821.33 2,061.65
6,216.00 2,208.00
379,516.08 445,609.57 568,601.60 199,085.39 611,046.39
379,516.08 445,609.57 568,601.60 199,085.39 611,046.39
498,330.29 587,677.50 807,039.61 253,095.74 738,064.64
en for stocks. Shop regains its investments, but gives nothing to maintain administration.
358,800.00 0.00 0.00 0.00 0.00
179,700.00 0.00 0.00 0.00 0.00

71,700.00 0.00 0.00 0.00 0.00
47,700.00 0.00 0.00 0.00 0.00
59,700.00 0.00 0.00 0.00 0.00
206,400.00 0.00 0.00 0.00 0.00

79,200.00 0.00 0.00 0.00 0.00
61,200.00 0.00 0.00 0.00 0.00
31,200.00 0.00 0.00 0.00 0.00
34,800.00 0.00 0.00 0.00 0.00
152,400.00 0.00 0.00 0.00 0.00

74% 0% 0% 0% 0%
100,500.00 0.00 0.00 0.00 0.00
10,500.00 0.00 0.00 0.00 0.00
16,500.00 0.00 0.00 0.00 0.00
24,900.00 0.00 0.00 0.00 0.00
92,460.00 0.00 0.00 0.00 0.00
11,840.00 0.00 0.00 0.00 0.00
8,240.00 0.00 0.00 0.00 0.00
65,340.00 0.00 0.00 0.00 0.00
7,040.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00
59,940.00 0.00 0.00 0.00 0.00

17% 0% 0% 0% 0%
14,323.68 0.00 0.00 0.00 0.00
45,616.32 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
59,940.00 0.00 0.00 0.00 0.00

17% 0% 0% 0% 0%
217,681.42 0.00 0.00 0.00 0.00

217,681.42 0.00 0.00 0.00 0.00
251,404.10 0.00 0.00 0.00 0.00
0.00 0.00 0.00 7,190,400.00
0.00 0.00 0.00 1,965,600.00

0.00 0.00 0.00 1,557,600.00
0.00 0.00 0.00 2,037,600.00
0.00 0.00 0.00 1,629,600.00
0.00 0.00 0.00 5,024,400.00

0.00 0.00 0.00 1,335,600.00
0.00 0.00 0.00 1,092,000.00
0.00 0.00 0.00 1,470,000.00
0.00 0.00 0.00 1,126,800.00
0.00 0.00 0.00 2,166,000.00

0% 0% 0% 43%
0.00 0.00 0.00 630,000.00
0.00 0.00 0.00 465,600.00
0.00 0.00 0.00 567,600.00
0.00 0.00 0.00 502,800.00
0.00 0.00 0.00 912,580.00
0.00 0.00 0.00 92,320.00
0.00 0.00 0.00 65,920.00
0.00 0.00 0.00 698,020.00
0.00 0.00 0.00 56,320.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00
0.00 0.00 0.00 1,253,420.00

0% 0% 0% 17%
0.00 0.00 0.00 287,420.00
0.00 0.00 0.00 966,000.00
0.00 0.00 0.00 0.00

0.00
0.00
0.00 0.00 0.00 1,253,420.00

0% 0% 0% 17%
235.00
30,597.45
5,333.70
5,726.55
0.00 0.00 0.00 3,029,462.25
0.00 0.00 0.00 3,029,462.25
0.00 0.00 0.00 3,983,601.11
0.00
-7,190,400.00
0.00
43%
47%
43%
39%
45%
"Company name" Shop T
Indicator: Net Revenue Graph Period:
Shop Total Jan Feb Mar Apr
5 5 Shop 1 874,800 69,000 71,600 71,600 74,200

2 2 Shop 2 1,162,800 93,000 95,600 95,600 98,200
4 4 Shop 3 934,800 74,000 76,600 76,600 79,200
3 3 Shop 4 1,042,800 83,000 85,600 85,600 88,200
1 1 Shop 5 1,402,800 113,000 115,600 115,600 118,200
7 7 Shop 6 610,800 47,000 49,600 49,600 52,200
6 6 Shop 7 802,800 63,000 65,600 65,600 68,200
8 8 Shop 8 358,800 26,000 28,600 28,600 31,200
### ### Shop 9 0 0 0 0
### ### Shop 10 0 0 0 0
### ### Shop 11 0 0 0 0
### ### Shop 12 0 0 0 0
### ### Shop 13 0 0 0 0
### ### Shop 14 0 0 0 0
### ### Shop 15 0 0 0 0
Top Producing Sho
12
10
0
Top Producing Sho
12
10
0
Company name" Shop Top 2012
Graph Period: Total
May Jun Jul Aug Sep Oct Nov Dec
74,200 74,200 71,600 71,600 74,200 71,600 76,800 74,200

98,200 98,200 95,600 95,600 98,200 95,600 100,800 98,200
79,200 79,200 76,600 76,600 79,200 76,600 81,800 79,200
88,200 88,200 85,600 85,600 88,200 85,600 90,800 88,200
118,200 118,200 115,600 115,600 118,200 115,600 120,800 118,200
52,200 52,200 49,600 49,600 52,200 49,600 54,800 52,200
68,200 68,200 65,600 65,600 68,200 65,600 70,800 68,200
31,200 31,200 28,600 28,600 31,200 28,600 33,800 31,200
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
Top Producing Shop

Top Producing Shop
Data for the Graph
874800.00
1162800.00
934800.00
1042800.00
1402800.00
610800.00
802800.00
358800.00
Vieta
1 Shop 5 1402800 1
2 Shop 2 1162800 2
3 Shop 4 1042800 3
4 Shop 3 934800 4
5 Shop 1 874800 5
6 Shop 7 802800 6
7 Shop 6 610800 7
8 Shop 8 358800 8
9
10
11
12
13
14
15
Top Producing Shop
12
10
0
Shop 1 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Net Revenue 69,000.00 71,600.00 71,600.00 74,200.00 74,200.00 74,200.00 71,600.00 71,600.00 74,200.00 71,600.00 76,800.00 74,200.00 874,800.00
+/- to year 2011
+/- to previous month +0.0% +3.8% +0.0% +3.6% +0.0% +0.0% -3.5% +0.0% +3.6% -3.5% +7.3% -3.4%
Product Group 1 28,000.00 28,650.00 28,650.00 29,300.00 29,300.00 29,300.00 28,650.00 28,650.00 29,300.00 28,650.00 29,950.00 29,300.00 347,700.00
Product Group 2 11,000.00 11,650.00 11,650.00 12,300.00 12,300.00 12,300.00 11,650.00 11,650.00 12,300.00 11,650.00 12,950.00 12,300.00 143,700.00
Product Group 3 19,000.00 19,650.00 19,650.00 20,300.00 20,300.00 20,300.00 19,650.00 19,650.00 20,300.00 19,650.00 20,950.00 20,300.00 239,700.00
Product Group 4 11,000.00 11,650.00 11,650.00 12,300.00 12,300.00 12,300.00 11,650.00 11,650.00 12,300.00 11,650.00 12,950.00 12,300.00 143,700.00
Costs of Goods Sold 52,000.00 53,600.00 53,600.00 55,200.00 55,200.00 55,200.00 53,600.00 53,600.00 55,200.00 53,600.00 56,800.00 55,200.00 652,800.00
Product Group 1 CoGS 19,000.00 19,400.00 19,400.00 19,800.00 19,800.00 19,800.00 19,400.00 19,400.00 19,800.00 19,400.00 20,200.00 19,800.00 235,200.00
Gross profit 17,000.00 18,000.00 18,000.00 19,000.00 19,000.00 19,000.00 18,000.00 18,000.00 19,000.00 18,000.00 20,000.00 19,000.00 222,000.00
mark-up 33% 34% 34% 34% 34% 34% 34% 34% 34% 34% 35% 34% 34%
Product Group 1 GP 9,000.00 9,250.00 9,250.00 9,500.00 9,500.00 9,500.00 9,250.00 9,250.00 9,500.00 9,250.00 9,750.00 9,500.00 112,500.00
Product Group 2 GP 2,500.00 2,750.00 2,750.00 3,000.00 3,000.00 3,000.00 2,750.00 2,750.00 3,000.00 2,750.00 3,250.00 3,000.00 34,500.00
Product Group 3 GP 3,000.00 3,250.00 3,250.00 3,500.00 3,500.00 3,500.00 3,250.00 3,250.00 3,500.00 3,250.00 3,750.00 3,500.00 40,500.00
Product Group 4 GP 2,500.00 2,750.00 2,750.00 3,000.00 3,000.00 3,000.00 2,750.00 2,750.00 3,000.00 2,750.00 3,250.00 3,000.00 34,500.00
+/- to year 2011 GP

+/- to previous month GP +0.0% +5.9% +0.0% +5.6% +0.0% +0.0% -5.3% +0.0% +5.6% -5.3% +11.1% -5.0% +0.0%
Direct costs 7,900.00 8,220.00 8,540.00 8,540.00 7,900.00 7,900.00 8,220.00 8,860.00 8,220.00 8,220.00 8,220.00 8,220.00 98,960.00
Rent 800.00 880.00 960.00 960.00 800.00 800.00 880.00 1,040.00 880.00 880.00 880.00 880.00 10,640.00
Utilities 600.00 680.00 760.00 760.00 600.00 600.00 680.00 840.00 680.00 680.00 680.00 680.00 8,240.00
Gross salaries 6,000.00 6,080.00 6,160.00 6,160.00 6,000.00 6,000.00 6,080.00 6,240.00 6,080.00 6,080.00 6,080.00 6,080.00 73,040.00
Marketing 500.00 580.00 660.00 660.00 500.00 500.00 580.00 740.00 580.00 580.00 580.00 580.00 7,040.00
Other
Other
Other
Other
Depreciation
Amortization
Net Contribution 9,100.00 9,780.00 9,460.00 10,460.00 11,100.00 11,100.00 9,780.00 9,140.00 10,780.00 9,780.00 11,780.00 10,780.00 123,040.00
0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
Indirect and Other Direct Costs 3,413.56 3,413.56 3,413.56 3,413.56 3,413.56 3,413.56 3,413.56 3,413.56 3,413.56 3,413.56 3,413.56 3,413.56 40,962.68
Net Profit after indirect and other direct 5,686.44 6,366.44 6,046.44 7,046.44 7,686.44 7,686.44 6,366.44 5,726.44 7,366.44 6,366.44 8,366.44 7,366.44 82,077.32
Economic Costs 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Costs of Capital - stock -
Costs of Capital - accounts recievable -
EVA 9,100.00 9,780.00 9,460.00 10,460.00 11,100.00 11,100.00 9,780.00 9,140.00 10,780.00 9,780.00 11,780.00 10,780.00 123,040.00
0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
Jan Shop 1 Shop 2
Net Revenue 69,000.00 93,000.00
Product Group 1 28,000.00 28,000.00

Product Group 2 11,000.00 17,000.00
Product Group 3 19,000.00 31,000.00
Product Group 4 11,000.00 17,000.00

Gross profit 17,000.00 30,400.00

mark-up 33% 49%
Product Group 1 GP 9,000.00 10,000.00
Product Group 2 GP 2,500.00 5,700.00
Product Group 3 GP 3,000.00 9,000.00
Product Group 4 GP 2,500.00 5,700.00
Direct costs 7,900.00 7,400.00
Rent 800.00 700.00
Utilities 600.00 600.00
Marketing 500.00 500.00
Other
Other
Other
Other
Depreciation
Amortization

13% 25%
EVA 9,100.00 23,000.00

Area, sq. feet 80.00 40.00
Revenue $/sq. foot 862.50 2,325.00
Net Contribution $/sq. foot 113.75 575.00
M2 value 123.75 592.50
Break - even Point 1* 0.00 0.00
Break - even Point 2** 32,064.71 22,638.16
Break - even Point 3*** 45,919.73 36,713.22
Total discount, $
Average discount, %
** Costs includes total shop costs, including depreciation, as well as the funds frozen for stocks. Shop regains its investme
Total
Jan 1 Jan
Feb 2 Feb
Mar 3 Mar
Apr
May
Jun 1 Jan
Jul 2 Feb
Aug 3 Mar
Sep 4 Apr
Oct 5 May
Nov 6 Jun
Dec
Q1
Q2
Q3
Q4
H1
H2
74,000.00 83,000.00 113,000.00 47,000.00 63,000.00
23,000.00 18,000.00 17,000.00 5,000.00 23,000.00

14,000.00 20,000.00 28,000.00 15,000.00 12,000.00
23,000.00 25,000.00 40,000.00 12,000.00 9,000.00
14,000.00 20,000.00 28,000.00 15,000.00 19,000.00
51,000.00 59,000.00 87,000.00 25,500.00 47,600.00

16,000.00 14,000.00 14,000.00 1,500.00 18,000.00
10,000.00 15,000.00 20,000.00 8,000.00 8,900.00
15,000.00 15,000.00 33,000.00 8,000.00 6,700.00
10,000.00 15,000.00 20,000.00 8,000.00 14,000.00
23,000.00 24,000.00 26,000.00 21,500.00 15,400.00

45% 41% 30% 84% 32%
7,000.00 4,000.00 3,000.00 3,500.00 5,000.00
4,000.00 5,000.00 8,000.00 7,000.00 3,100.00
8,000.00 10,000.00 7,000.00 4,000.00 2,300.00
4,000.00 5,000.00 8,000.00 7,000.00 5,000.00
9,600.00 10,550.00 10,800.00 7,150.00 11,600.00
900.00 950.00 700.00 1,050.00 1,000.00
600.00 600.00 600.00 600.00 600.00
7,600.00 8,500.00 9,000.00 5,000.00 9,500.00
500.00 500.00 500.00 500.00 500.00
13,400.00 13,450.00 15,200.00 14,350.00 3,800.00

18% 16% 13% 31% 6%
3,660.92 4,106.16 5,590.32 2,325.18 3,116.73
9,739.08 9,343.84 9,609.68 12,024.82 683.27
0.00 0.00 0.00 0.00 0.00
13,400.00 13,450.00 15,200.00 14,350.00 3,800.00

18% 16% 13% 31% 6%
30.00 85.00 0.00 0.00 0.00

2,466.67 976.47
446.67 158.24
476.67 169.41
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
30,886.96 36,485.42 46,938.46 15,630.23 47,454.55
42,665.55 50,685.89 71,234.84 20,713.18 60,204.79
int - shop is operating at a loss because of depreciation, but it is not profitable to close it.
en for stocks. Shop regains its investments, but gives nothing to maintain administration.
ministrative costs.
26,000.00 0.00 0.00 0.00 0.00
14,000.00
5,000.00
3,000.00
4,000.00
14,800.00 0.00 0.00 0.00 0.00

6,000.00
4,500.00
2,000.00
2,300.00
11,200.00 0.00 0.00 0.00 0.00

76% 0% 0% 0% 0%
8,000.00
500.00
1,000.00
1,700.00
6,900.00 0.00 0.00 0.00 0.00
900.00
600.00
4,900.00
500.00
4,300.00 0.00 0.00 0.00 0.00

17% 0% 0% 0% 0%
1,286.27 0.00 0.00 0.00 0.00
3,013.73 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
4,300.00 0.00 0.00 0.00 0.00

17% 0% 0% 0% 0%
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
16,017.86 0.00 0.00 0.00 0.00
19,003.84 0.00 0.00 0.00 0.00
0.00 0.00 0.00 568,000.00
156,000.00
122,000.00
162,000.00
128,000.00
0.00 0.00 0.00 399,500.00

106,500.00
86,200.00
117,700.00
89,100.00
0.00 0.00 0.00 168,500.00

0% 0% 0% 42%
49,500.00
35,800.00
44,300.00
38,900.00
0.00 0.00 0.00 71,900.00
7,000.00
4,800.00
56,100.00
4,000.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00 0.00 0.00 96,600.00

0% 0% 0% 17%
0.00 0.00 0.00 28,100.00
0.00 0.00 0.00 68,500.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 96,600.00

0% 0% 0% 17%
0.00 0.00 0.00 235.00

2,417.02
411.06
440.85
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 242,369.14
0.00 0.00 0.00 242,369.14
0.00 0.00 0.00 337,091.99
0.00
-568,000.00
0%
Shop 1 Jan Feb Mar
Net Revenue 100% 100% 100%

Product Group 1 41% 40% 40%
Costs of Goods Sold 75% 75% 75%

Product Group 1 CoGS 28% 27% 27%
Gross income 25% 25% 25%
Product Group 1 GP 13% 13% 13%

Direct costs 11% 11% 12%

Rent 1% 1% 1%
Utilities 1% 1% 1%
Gross salaries 9% 8% 9%
Marketing 1% 1% 1%
Other 0% 0% 0%
Other 0% 0% 0%
Other 0% 0% 0%
Other 0% 0% 0%
Depreciation 0% 0% 0%
Amortization 0% 0% 0%
Net Contribution 13% 14% 13%
Indirect and Other Direct Costs 5% 4% 4%
Net Profit after Indirect Costs 8% 10% 10%

Validation list
Shop 1
Shop 2
Shop 3
Shop 4
Shop 5
Shop 6
Shop 7
Shop 8
Shop 9
Shop 10
Shop 11
Shop 12
Shop 13
Shop 14
Shop 15
Total
100% 100% 100% 100% 100% 100%

39% 39% 39% 40% 40% 39%
17% 17% 17% 16% 16% 17%
27% 27% 27% 27% 27% 27%
17% 17% 17% 16% 16% 17%
74% 74% 74% 75% 75% 74%

27% 27% 27% 27% 27% 27%
13% 13% 13% 12% 12% 13%
23% 23% 23% 23% 23% 23%
13% 13% 13% 12% 12% 13%
26% 26% 26% 25% 25% 26%
13% 13% 13% 13% 13% 13%

4% 4% 4% 4% 4% 4%
5% 5% 5% 5% 5% 5%
4% 4% 4% 4% 4% 4%
12% 11% 11% 11% 12% 11%

1% 1% 1% 1% 1% 1%
1% 1% 1% 1% 1% 1%
8% 8% 8% 8% 9% 8%
1% 1% 1% 1% 1% 1%
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%
14% 15% 15% 14% 13% 15%
4% 4% 4% 4% 3% 4%
11% 11% 11% 10% 10% 11%

Oct Nov Dec Total
100% 100% 100% 100%

40% 39% 39% 39%
16% 17% 17% 17%
27% 27% 27% 27%
16% 17% 17% 17%
75% 74% 74% 74%

27% 26% 27% 27%
12% 13% 13% 13%
23% 22% 23% 23%
12% 13% 13% 13%
25% 26% 26% 26%
13% 13% 13% 13%

4% 4% 4% 4%
5% 5% 5% 5%
4% 4% 4% 4%
11% 11% 11% 11%

1% 1% 1% 1%
1% 1% 1% 1%
8% 8% 8% 8%
1% 1% 1% 1%
0% 0% 0% 0%
0% 0% 0% 0%
0% 0% 0% 0%
0% 0% 0% 0%
0% 0% 0% 0%
0% 0% 0% 0%
14% 15% 15% 15%
4% 4% 4% 4%
10% 12% 11% 11%

Jan Shop 1 Shop 2
Net Revenue 100% 100%
Product Group 1 41% 30%

Costs of Goods Sold 75% 67%

Product Group 1 CoGS 28% 19%
Gross profit 25% 33%

mark-up 33% 49%
Product Group 1 GP 13% 11%
Direct costs 11% 8%
Rent 1% 1%
Utilities 1% 1%
Gross salaries 9% 6%
Marketing 1% 1%
Other
Other
Other
Other
Depreciation 0% 0%
Amortization 0% 0%
Net Contribution 13% 25%
Indirect and Other Direct Costs 5% 5%
Net Profit after Indirect Costs 8% 20%
Economic Costs 0% 0%
Costs of Capital - stock 0% 0%
Costs of Capital - accounts recievable 0% 0%
EVA 13% 25%

Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
100% 100% 100% 100% 100%
31% 22% 15% 11% 37%

19% 24% 25% 32% 19%
31% 30% 35% 26% 14%
19% 24% 25% 32% 30%
69% 71% 77% 54% 76%

22% 17% 12% 3% 29%
14% 18% 18% 17% 14%
20% 18% 29% 17% 11%
14% 18% 18% 17% 22%
31% 29% 23% 46% 24%

45% 41% 30% 84% 32%
9% 5% 3% 7% 8%
5% 6% 7% 15% 5%
11% 12% 6% 9% 4%
5% 6% 7% 15% 8%
13% 13% 10% 15% 18%
1% 1% 1% 2% 2%
1% 1% 1% 1% 1%
10% 10% 8% 11% 15%
1% 1% 0% 1% 1%
0% 0% 0% 0% 0%
0% 0% 0% 0% 0%
18% 16% 13% 31% 6%
5% 5% 5% 5% 5%
13% 11% 9% 26% 1%
0% 0% 0% 0% 0%
0% 0% 0% 0% 0%
0% 0% 0% 0% 0%
18% 16% 13% 31% 6%

100%
54%
19%
12%
15%
57%
23%
17%
8%
9%
43%
76%
31%
2%
4%
7%
27%
3%
2%
19%
2%
0%
0%
17%
5%
12%
0%
0%
0%
17%
100%
27%
21%
29%
23%
70%
19%
15%
21%
16%
30%
42%
9%
6%
8%
7%
13%
1%
1%
10%
1%
0%
0%
17%
5%
12%
0%
0%
0%
17%

Profitability Demo

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"Company name" Budget.

Main assumptions 2012

Company name "Company name"

Existing shops Product groups

2011 Revenue Total Jan Feb Mar

2011 Gross profit Total Jan Feb Mar

Apr May Jun Jul Aug Sep

Apr May Jun Jul Aug Sep

0.00 0.00 0.00 0.00 0.00 0.00

Oct Nov Dec

0.00 0.00 0.00

Accounts Receivable Jan Feb Mar Apr May Jun

Jul Aug Sep Oct Nov Dec Jan

Jan Feb Mar

Apr May Jun Jul Aug Sep Oct

Net Revenue 69,000.00 93,000.00

Costs of Goods Sold 52,000.00 62,600.00

Gross income 17,000.00 30,400.00

+/- to year 2011 GP

Direct costs 7,900.00 7,400.00

Net Contribution 9,100.00 23,000.00

Indirect and Other Direct Costs 3,413.56 4,600.88

Net Profit after Indirect Costs 5,686.44 18,399.12

Economic Costs 0.00 0.00

EVA 9,100.00 23,000.00

74,000.00 83,000.00 113,000.00 47,000.00 63,000.00

+0.0% +0.0% +0.0% +0.0% +0.0%

51,000.00 59,000.00 87,000.00 25,500.00 47,600.00

23,000.00 24,000.00 26,000.00 21,500.00 15,400.00

9,600.00 10,550.00 10,800.00 7,150.00 11,600.00

13,400.00 13,450.00 15,200.00 14,350.00 3,800.00

3,660.92 4,106.16 5,590.32 2,325.18 3,116.73

9,739.08 9,343.84 9,609.68 12,024.82 683.27

0.00 0.00 0.00 0.00 0.00

13,400.00 13,450.00 15,200.00 14,350.00 3,800.00

26,000.00 0.00 0.00 0.00 0.00

+0.0% +0.0% +0.0% +0.0% +0.0%

14,800.00 0.00 0.00 0.00 0.00

11,200.00 0.00 0.00 0.00 0.00

6,900.00 0.00 0.00 0.00 0.00

4,300.00 0.00 0.00 0.00 0.00

1,286.27 0.00 0.00 0.00 0.00

3,013.73 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

4,300.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 568,000.00

+0.0% +0.0% +0.0% +0.0%

0.00 0.00 0.00 399,500.00

0.00 0.00 0.00 168,500.00

0.00 0.00 0.00 71,900.00

0.00 0.00 0.00 96,600.00

0.00 0.00 0.00 28,100.00

0.00 0.00 0.00 68,500.00

0.00 0.00 0.00 0.00

0.00 0.00 0.00 96,600.00

Net Revenue 71,600.00 95,600.00

Costs of Goods Sold 53,600.00 64,200.00

Gross income 18,000.00 31,400.00

+/- to year 2011 GP

Direct costs 8,220.00 7,720.00

Net Contribution 9,780.00 23,680.00

Indirect and Other Direct Costs 2,923.34 3,903.23