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Exhibit 1

Exhibit 1 Cafes Monte Bianco's 2000 Financial Statements (estimated as of December 15, 2000)
Income Statement for the year ending December 31, 2000
(thousands of Italian liras)
Revenues
Private brand
Premium brand

56,112,408
9,934,848
46,177,560

Costs of goods sold (*)


Gross margin

33,233,867
22,878,541

Marketing expenses
R&D expenses
Selling expenses
Administrative expenses
Interest expense

4,155,980
3,328,130
3,574,710
4,752,000
3,825,000

Profits
Taxes (40%)
Net profit

3,242,721
1,297,088
1,945,633

(*) includes 2,593,700 depreciation


1 U.S. dollar = 1,800 Italian liras
Balance Sheet at December 31, 2000
(thousands of Italian liras)
Assets
Cash
Raw material inventory
Finished goods (174,000 kg.)
Accounts Receivable

Liabilities and Shareholders' Equity


1,121,450
2,907,963
1,148,400
9,368,467

PPE
Depreciation

42,374,000
(12,267,080)

Total assets

44,653,200

Accounts payable
Credit line

487,331
25,000,000

Long term debt

10,000,000

Equity

Total liabilities and equity


Page 1

9,165,869

44,653,200

Exhibit 2

Exhibit 2

Estimated Yearly Volume (in kilograms) for Different Prices / Grades and Advertising Expenditures

Coffee Grade
Prices per kilogram
VOLUME (kg.)
Advertising /Sales
0%
1%
2%
3%
4%
5%
6%
7%
8%
9%
10%

D
8,800

C
19,500

B
26,600

BB
30,000

A
35,500

AA
39,000

AAA
42,600

6,000,000

2,395,000
2,455,000
2,545,000
2,665,000
2,800,000
2,950,000
3,130,000
3,196,000
3,268,000
3,310,000
3,340,000

1,645,000
1,696,000
1,720,700
1,896,000
2,024,000
2,166,000
2,367,000
2,417,000
2,446,000
2,465,000
2,494,000

1,529,000
1,566,000
1,649,000
1,760,000
1,884,000
2,022,000
2,157,000
2,195,000
2,231,000
2,258,000
2,286,000

1,103,000
1,145,000
1,226,000
1,334,000
1,456,000
1,591,000
1,723,000
1,792,000
1,823,000
1,837,000
1,843,000

667,000
717,000
799,000
910,000
1,034,000
1,172,000
1,307,000
1,345,000
1,366,000
1,495,000
1,523,000

127,000
157,000
229,000
325,000
433,000
553,000
667,000
694,000
752,000
875,000
935,000

Page 2

Exhibit 3

Exhibit 3 Estimated Cost per Unit for Different Prices / Grades and Volume
Coffee Grade
Prices per kilogram
Unit cost (liras)
Fixed costs (thousands of liras)*

D
8,800

C
19,500

B
26,600

BB
30,000

A
35,500

AA
39,000

AAA
42,600

6,600
3,319,500

12,485
4,100,500

14,275
4,100,500

16,288
4,100,500

17,791
4,100,500

19,166
4,100,500

20,441
4,100,500

14,899
12,133
10,749
9,920
9,366
8,971
8,675
8,444
8,260
8,109
7,983
7,877
7,786
7,707
7,637
7,576
7,153

22,736
19,319
17,611
16,586
15,902
15,414
15,048
14,763
14,535
14,349
14,194
14,062
13,949
13,852
13,766
13,691

24,526
21,109
19,401
18,376
17,692
17,204
16,838
16,553
16,325
16,139
15,984
15,852

26,539
23,122
21,414
20,389
19,705
19,217
18,851
18,566
18,338
18,152
17,997

28,042
24,625
22,917
21,892
21,208
20,720
20,354
20,069
19,841

29,417
26,000
24,292
23,267
22,583
22,095
21,729

30,692
27,275
25,567
24,542

Volume (kg.)
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
1,800,000
2,000,000
2,200,000
2,400,000
2,600,000
2,800,000
3,000,000
3,200,000
3,400,000
6,000,000

* Fixed costs for premium coffees include private brand fixed costs.

Page 3

Exhibit 4

Exhibit 4 Sales during 2000


Year 2000

January
February
March
April
May
June
July
August
September
October
November
December

Sales Private
(kilograms)

Sales Premium
(kilograms)

Percent of total

81,792
103,680
135,936
86,400
93,312
57,600
48,384
38,016
78,336
150,912
139,392
138,240

84,916
107,640
141,128
89,700
96,876
59,800
50,232
39,468
81,328
156,676
144,716
143,520

7.1%
9.0%
11.8%
7.5%
8.1%
5.0%
4.2%
3.3%
6.8%
13.1%
12.1%
12.0%

1,152,000

1,196,000

100.0%

Page 4

Exhibit 5

Exhibit 5

Dino's Production Plan for Private-brand only

Production 2001
Capacity
Initial inventory
January
February
March
April
May
June
July
August
September
October
November
December

Production
Private

500,000
500,000
500,000
500,000
500,000
500,000
500,000
500,000
500,000
500,000
500,000
500,000

500,000
500,000
500,000
450,000
486,000
390,000
500,000
500,000
500,000
500,000
500,000
500,000

6,000,000

5,826,000

Stock
Sales
2000 Actual
Private
Private
Sales Percent
174,000
248,000
426,000
7.1%
208,000
540,000
9.0%
708,000
11.8%
450,000
7.5%
486,000
8.1%
90,000
300,000
5.0%
338,000
252,000
4.2%
640,000
198,000
3.3%
732,000
408,000
6.8%
446,000
786,000
13.1%
220,000
726,000
12.1%
720,000
12.0%
6,000,000

It assumes ending inventory to be zero.

Page 5

100.0%

Profit Plan Template - Private

Profit Plan - Private Brand Only


Price private brand
Income Statement 2001
(thousands of Italian liras)

8,800

Revenues
Private brand

Costs of goods sold


Gross margin
Marketing expenses
R&D expenses
Selling expenses
Administrative expenses
Interest expense

Profits
Taxes (40%)
Net profit

- ROE Wheel

0.00%

Page 6

Cash Wheel - Private Brand Only


Cash Wheel: Direct Method
Cash In
A/R
Private
January
February
March
April
May
June
July
August
September
October
November
December

Cash Out
A/R
Premium
-

COGS
###

COGS
Fixed
-

Add back
Selling
depreciation
###

R&D
-

Admin
-

Interest
-

Taxes
-

Net Cash
-

Ending cash

Page 7

1,121,450
1,121,450
1,121,450
1,121,450
1,121,450
1,121,450
1,121,450
1,121,450
1,121,450
1,121,450
1,121,450
1,121,450
1,121,450