Projected Income Statement

GOC NHA
2019 2020 2021 2022 2023 2024 2025 2026 2027 2028
SALES PROJECTION Insert "Sparklines"
Sales revenue Insert "Sparklines" 230.41 đ $198 $347 1,080.62 đ $536,300
Other sales revenue Insert "Sparklines" 601.00 đ $501 $644 $663 $551 $548 $593 $519 $532 $527
TOTAL SALES REVENUE Insert "Sparklines" 831.41 đ $699 $991 $1,744 $536,851

DIRECT COST OF SALES Insert "Sparklines" $29,700 $30,000 $40,000 $42,000 $43,000
GROSS MARGIN Insert "Sparklines" -$28,869 -$29,301 -$39,009 -$40,256 $493,851
GROSS MARGIN % Insert "Sparklines" -3472.24% -4190.43% -3936.33% -2308.78% 91.99%

OPERATING EXPENSES
Selling, general, and administrative expenses (SG&A) Insert "Sparklines" $1,552,944 $1,824,524 $2,058,063 $2,364,907 $2,656,861
Depreciation Insert "Sparklines" 8000 8000 8000 8000 8000 8000 8000 8000 8000 8000
R&D Insert "Sparklines" $4,477 $3,817 $5,199 $3,794 $4,315
Other Operating Expense Insert "Sparklines" $3,200 $1,000 $1,100 $1,200 $1,300
TOTAL OPERATING EXPENSES Insert "Sparklines" $1,568,621 $1,837,341 $2,072,362 $2,377,901 $2,670,476
OPERATING INCOME Insert "Sparklines" -$1,597,490 -$1,866,642 -$2,111,371 -$2,418,157 -$2,176,625

INTEREST RATE Insert "Sparklines" 16.92% 16.37% 16.61% 16.84% 16.13%

INTEREST EXPENSES Insert "Sparklines" -$270,295 -$305,569 -$350,699 -$407,218 -$351,090

GROSS PROFIT BEFORE TAXES Insert "Sparklines" -$1,327,194 -$1,561,073 -$1,760,672 -$2,010,939 -$1,825,535
GROSS PROFIT % Insert "Sparklines" -159631.75% -223255.96% -177666.19% -115331.29% -340.05%

Tax rate Insert "Sparklines" 20% 20% 20% 20% 20% 20% 20% 20% 20% 20%
Taxes Insert "Sparklines" -$265,439 -$312,215 -$352,134 -$402,188 -$365,107

NET PROFIT Insert "Sparklines" -$1,061,755 -$1,248,858 -$1,408,538 -$1,608,752 -$1,460,428

NET PROFIT/SALES Insert "Sparklines" -127705.40% -178604.77% -142132.95% -92265.03% -272.04%

Task 1. Trend Analysis:

Task 2: Common Size Analysis:
Task 3: Sensitivity analysis (create a new Excel Sheet)
Task 4: Forecasting (create new Excel Sheet)
Selling, general, and administrative 2019 2020 2021 2022 2023 2024 2025
expenses (SG&A)
Salaries and wages $1,152,000 $1,267,200 $1,393,920 $1,533,312 $1,686,643
Marketing $350,000 $500,000 $600,000 $760,000 $890,000
Rent $480 $480 $480 $480 $480
Utilities $884 $762 $830 $714 $850
Office supplies $60 $82 $113 $154 $211
Travel and
TOTAL entertainment
Selling, general, and administrative $50,000 $56,000 $62,720 $70,246 $78,676
expenses (SG&A) $1,552,944 $1,824,524 $2,058,063 $2,364,907 $2,656,861
2026 2027 2028

tăng 10%

taăng 37%
Tawng12%
Salary Expense
2019 2020 2021 2022
Department A Position
Job Title A 1 1 1 1
Job Title B 1 1 1 2
Job Title C 2 2 2 2
Job Title D 0 0 0 0
Job Title E 0 0 0 0
Total Dept. A Employees 4 4 4 5

Department A Salary Salary/Position

Job Title A $30,000 $30,000 $30,000 $30,000 $30,000
Job Title B $21,250 $21,250 $21,250 $21,250 $42,500
Job Title C $25,000 $50,000 $50,000 $50,000 $50,000
Job Title D $0 $0 $0 $0
Job Title E $0 $0 $0 $0
Total Dept. A Salary $101,250 $101,250 $101,250 $122,500

Department B Position
Job Title A 1 1 1 1
Job Title B 3 3 3 1
Job Title C 0 0 0 0
Job Title D 0 0 0 0
Job Title E 0 0 0 0
Total Dept. B Employees 4 4 4 2
Department B Salary Salary/Position
Job Title A $10,000 $10,000 $10,000 $10,000 $10,000
Job Title B $12,500 $37,500 $37,500 $37,500 $12,500
Job Title C $0 $0 $0 $0
Job Title D $0 $0 $0 $0
Job Title E $0 $0 $0 $0
Total Dept B. Salary $47,500 $47,500 $47,500 $22,500

Grand Total Employee(s) 8 8 8 7

Grand Total Salary $148,750 $148,750 $148,750 $145,000
 2023 2024 2025 2026 2027 2028

1
2
2
0
0
5 0 0 0 0 0

$30,000
$42,500
$50,000
$0
$0
$122,500 $0 $0 $0 $0 $0

1 0 0 0 0 0
2 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
3 0 0 0 0 0
$10,000
$25,000
$0
$0
$0
$35,000 $0 $0 $0 $0 $0

8 0 0 0 0 0
$157,500 $0 $0 $0 $0 $0
Salary Expense
Position
Graphic Designer
Marketing Executive
Customer Service Executive
Morden Trade
Merchandising Executive
Livestream talent & trainer
Total Dept. A Employees

Position
Graphic Designer
Marketing Executive
Customer Service Executive
Morden Trade
Merchandising Executive
Livestream talent & trainer
Total Dept. A Salary

Grand Total Employee(s)

Grand Total Salary
 2019 2020 2021

2 2 2
3 3 3
2 2 2
1 1 1
5 4 5
4 4 4
17 16 17

Salary/Position
VND 2,500,000 VND 3,200,000.00 VND 3,400,000.00VND 3,600,000.00
VND 2,800,000 VND 2,800,000.00 VND 3,000,000.00VND 3,000,000.00
VND 2,000,000 VND 2,000,000.00 VND 2,200,000.00VND 2,200,000.00
VND 2,300,000 VND 3,000,000.00 VND 3,000,000.00VND 3,000,000.00
VND 2,500,000 VND 2,500,000 VND 2,500,000 VND 2,500,000
VND 3,000,000 VND 3,200,000.00 VND 3,200,000.00VND 3,500,000.00
VND 15,100,000 VND 16,700,000 VND 17,300,000 VND 17,800,000

17 16 17
VND 283,900,000.00
VND 276,800,000.00
VND 302,600,000.00
 2022 2023 2024

2 2 2
2 3 3
2 2 2
1 1 1
5 4 5
5 5 4
17 17 17

VND 3,800,000.00VND 4,000,000.00VND 4,200,000.00

VND 3,000,000.00VND 3,200,000.00VND 3,500,000.00
VND 2,400,000.00VND 2,400,000.00VND 2,400,000.00
VND 3,000,000.00VND 3,000,000.00VND 3,000,000.00
VND 2,500,000 VND 2,500,000 VND 2,500,000
VND 3,500,000.00VND 3,500,000.00VND 3,500,000.00
VND 18,200,000 VND 18,600,000 VND 19,100,000

17 17 17
VND 309,400,000.00
VND 316,200,000.00
VND 324,700,000.00