Beruflich Dokumente
Kultur Dokumente
Sales Budget
For the Year Ending March 31, 2012
1st Quarter
2nd Quarter
210,000
Notes
3rd Quarter
150,000
4th Quarter
300,000
Annual Recap
Estimated units
X Per unit sales price
240,000
900,000
32
32
32
32
32
6,720,000
4,800,000
9,600,000
7,680,000
28,800,000
2nd Quarter
3rd Quarter
4th Quarter
Annual Recap
4,480,000
3,200,000
6,400,000
5,120,000
2/3 of current
quarter sales
4,500,000
2,240,000
1,600,000
3,200,000
1/3 of prior
quarter sales
8,980,000
5,440,000
8,000,000
8,320,000
1st Quarter
2nd Quarter
3rd Quarter
4th Quarter
Estimated units
210,000
150,000
300,000
240,000
30,740,000
Notes
Annual
Recap
210,000
150,000
300,000
240,000
900,000
37,500
75,000
60,000
70,000
70,000
25% of following
quarter's sales
247,500
225,000
360,000
310,000
(52,500)
(37,500)
(75,000)
(60,000)
Scheduled production
195,000
187,500
285,000
250,000
917,500
2nd Quarter
Notes
3rd Quarter
4th Quarter
Annual Recap
195,000
187,500
285,000
250,000
917,500
from "production"
sheet
0.12
0.12
0.12
0.12
0.12
23,400
22,500
34,200
30,000
110,100
4,500
6,840
6,000
4,800
4,800
27,900
29,340
40,200
34,800
114,900
(4,680)
(4,500)
(6,840)
(6,000)
23,220
65.00
24,840
65.00
33,360
65.00
28,800
65.00
110,220
n/a
1,509,300.00
1,872,000.00
7,164,300.00
Annual Recap
Scheduled production
1,614,600.00
2,168,400.00
20% of following
quarter's needs
(4,680)
1st Quarter
2nd Quarter
3rd Quarter
4th Quarter
1,207,440.00
1,291,680.00
1,734,720.00
1,497,600.00
1,557,440.00
350,000.00
301,860.00
1,593,540.00
322,920.00
2,057,640.00
80% of current
quarter purchases
20% of prior quarter
purchases
433,680.00
1,931,280.00
7,139,900.00
195,000
4.00
780,000
2nd Quarter
187,500
4.00
750,000
Notes
3rd Quarter
285,000
4.00
1,140,000
4th Quarter
250,000
4.00
1,000,000
Annual Recap
917,500
n/a
3,670,000
from "production"
sheet
2nd Quarter
3rd Quarter
4th Quarter
624,000
600,000
912,000
800,000
160,000
784,000
156,000
756,000
150,000
1,062,000
228,000
1,028,000
Annual Recap
80% of current
quarter purchases
20% of prior quarter
purchases
3,630,000
Notes
1st Quarter
2nd Quarter
3rd Quarter
4th Quarter
Annual Recap
195,000
187,500
285,000
250,000
917,500
0.0042
0.0042
0.0042
0.0042
0.0042
813
300
781
300
1,188
300
1,042
300
3,823
300
243,750
234,375
356,250
312,500
1,146,875
Scheduled production
2nd Quarter
3rd Quarter
4th Quarter
Annual Recap
390.63
593.75
520.83
1,911
406.25
525.00
525.00
525.00
525.00
525.00
213,281
205,078
311,719
273,438
1,003,516
155,000
155,000
155,000
155,000
620,000
368,281
360,078
466,719
428,438
1,623,516
Less: Depreciation
(35,156)
333,125
(35,156)
324,922
(35,156)
431,563
849.36
(35,156)
393,281
(140,625)
1,482,891
Quantity/
Hours (1)
Notes
0.12
65.00
7.80
4.00
4.00
0.0042
0.0021
300.00
849.36
1.25
1.77
14.82
Direct material
-Orange essence
-pack
Direct labor
Applied factory overhead
70,000
1,037,365
2nd Quarter
210,000
3rd Quarter
150,000
Notes
4th Quarter
300,000
Annual Recap
240,000
900,000
8.00
8.00
8.00
8.00
8.00
1,680,000
1,200,000
2,400,000
1,920,000
7,200,000
Salaries
420,000
420,000
420,000
420,000
1,680,000
Office rent
400,000
400,000
400,000
400,000
1,600,000
Advertising
250,000
250,000
250,000
250,000
1,000,000
Other
100,000
100,000
100,000
100,000
400,000
1,170,000
1,170,000
1,170,000
1,170,000
4,680,000
2,850,000
2,370,000
3,570,000
3,090,000
11,880,000
2nd Quarter
3rd Quarter
4th Quarter
Annual Recap
1,000,000
8,980,000
1,000,000
5,440,000
1,000,000
8,000,000
1,000,000
8,320,000
1,000,000
30,740,000
Available cash
9,980,000
6,440,000
9,000,000
9,320,000
31,740,000
Direct materials
2,341,440
2,349,540
3,119,640
2,959,280
10,769,900
Direct labor
243,750
234,375
356,250
312,500
1,146,875
Factory overhead
333,125
324,922
431,563
393,281
1,482,891
SG&A
2,850,000
2,370,000
3,570,000
3,090,000
11,880,000
250,000
Less: Disbursements
Tax paid
232,500
465,000
465,000
387,500
1,550,000
Total disbursements
6,000,815
5,993,837
7,942,453
7,142,561
26,829,666
Cash surplus/(deficit)
Planned Borrowings/Investments:
3,979,185
446,163
1,057,548
2,177,439
4,910,334
553,837
553,837
Planned Borrowing
Planned Investment
Interest on Loan
Interest on investments received
(3,129,185)
150,000
1,000,000
1,000,000
(57,548)
(590,372)
(3,777,104)
(553,837)
(553,837)
(33,230)
(33,230)
150,000
1,000,000
1,000,000
Notes
Sales
28,800,000
778,024
13,596,891
14,374,914
(1,037,365)
(13,337,549)
Gross profit
15,462,451
Interest income
527,710
SG&A
(11,880,000)
4,110,161
Interest
4,076,931
Income taxes
(1,345,387)
Net income
2,731,544
(33,230)
Notes
2010-11
ASSETS
Current Assets
Cash
Accounts receivable
Interest receivable
Raw materials inventory
Finished goods inventory
Advance tax
Investments
Property, Plant, & Equipment
1,000,000.00
2,560,000.00
527,710.42
312,000.00
1,037,364.95
1,000,000.00
(578,125.00)
421,875.00
12,686,054.53
1,000,000.00
(437,500.00)
562,500.00
10,094,723.71
Accounts payable
Provision of tax
Stockholders' equity
574,400.00
1,345,387.17
510,000.00
1,550,000.00
Share capital
Retained earnings
Total liabilities and equity
3,000,000.00
7,766,267.36
5,437,075.37
1,550,000.00
5,277,104.16
1,000,000.00
4,500,000.00
150,000.00
304,200.00
778,023.71
6,732,223.71
1,300,000.00
1,500,000.00
Current liabilities
1,919,787.17
10,766,267.36
12,686,054.53
3,000,000.00
5,034,723.71
2,060,000.00
8,034,723.71
10,094,723.71