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Financial statement

2013
Revenue $55,656 100%
COGS $41,454 74%
Gross Margin $14,202 26%

R&D $2,750 5%
Depreciation Expense $6,490 16%
SG&A $1,950 4%
Total Operating Expenses $11,190 24%

Operating margin or income $3,012 1%

Other Income and expense $374 1%


Interest expense $1,222 2%
Income Tax Expense $1,100 2%
$2,696 5%

Net Profit $316 -3%

EBIT $2,638 5%
EBITDA

Cost of product 465


Selling price 614
Markup 32%

Revenue 614
COGS 465
Gross Margin 149
Gross Margin Percent 24%

Calculating COGS

Beginning inventory 1235642.25


Purchases 641152.77
Goods available for sale 1876795.02
Ending inventory 1111903.23
COGS 764891.79

Calculating Breakeven
The business will estimate its fixed expenses and estimate the percentage of each of its variable expenses. Using those num

Column C shows either an F for a fixed expense or a percentage for an expense that varies as revenue changes.
For example, research and development will be spent according to a budget and doesn’t change if revenue increases or de
On the other hand, if the business pays a commission, the selling expenses will rise and fall with revenues.

Income statement

Revenue
COGS 40%
Gross Margin

Selling expenses 8%
Margin Net or Variable expenses

R&D F
SG&A F

Operating Margin

Interest expense F
Other income and expense F

Net profit F

Customer churn is the measure of how many customers you lose in a given period. It’s an important metric in subscription-
If your growth rate (the rate at which you are adding new customers) is higher than your churn rate, then your customer b
you’re losing customers faster than you can add them, and something needs to change.

Subscribers at beginning of month 4215


New subscribers 614
Subscribers at end of month 4441

Subscribers lost 388


Churn rate 9.21%

Calculating average customer lifetime value

is a calculation that estimates the gross margin contributed by one customer over that customer’s life.

Subscribers at beginning of month 4215


New subscribers 614
Subscribers at end of month 4441
Subscribers lost 388
Churn rate 9.21%

Calculating employee turnover


Month Beg empl
Jan 625
Feb 628
Mar 623
Apr 626
May 629
Jun 633
Jul 636
Aug 633
Sept 631
Oct 627
Nov 629
Dec 634

Average monthly employment 630.75


Separations 46
Employment Turnover 7.29%

A simple loan payment calculator


Amount borrowed 10000
Interest rate 8.00%
Months of payment 10

0.67%
6.67%
666.67

Monthly payment for a loan 1066.66667

Calculating present value of an annuity

The time value of money (TVM) is an important concept in accounting and finance. The idea is that a dollar today is worth
The difference in the two values is the income that you can create with that dollar. The income may be interest from a savin

Payment 10000
Interest rate 7%
Years that money will be paid out 25
Present Value of the annuity
The PV of a series of future payments

Rent 5000
Years 10
Discount rate 3%
PV

NPV year 1 = Amount/(1+R) Year Rent FV


NPV year 2 = Amount/(1+R)2 1 5000 5000
NPV year 3 = Amount/(1+R)3 2 5000
3 5000
4 5000
5 5000
6 5000
7 5000
8 5000
9 5000
10 5000

The net present value of expected future cash flows

Suppose someone wanted you to invest $30,000 in a new business. In exchange for your investment, you would be entitled
Further suppose that you would like to earn an 8% return on your money.
30000

Desired Return 8%

Date Expected Future Cash Flow


12/31/2015 4000 27777.77777778
12/31/2016 4760 25720.16460905
12/31/2017 5664 23814.96723061
12/31/2018 6797 22050.89558389
12/31/2019 7477 20417.49591101
12/31/2020 8225 18905.08880649
12/31/2021 9458 17504.71185786

2400
hmmmmmmmmmmmmm

Working with Weighted Averages

A weighted average is used to average values where each value plays a larger or smaller role in the whole set.
For each fund in the portfolio, the total value of the investment and the return on that investment are shown.
We want to determine the total return on the portfolio.
A simple average won’t do because each investment contributes a different amount to the whole portfolio.

To compute the weighted average, the percentage that each investment contributes to the total value of the portfolio is mu

Investment Value Rate of return


a 72021.35 2.50%
b 25419.31 7.41%
c 97440.65 4.40%
d 88967.56 5.10%
e 139806.15 10.12%
Weighted Average Return 423655.02 6.29%

Average by mont

Month Avg Temp


Jan 33
Feb 36
Mar 42
Apr 50
May 59
Jun 66
Jul 70
Aug 69
Sept 63
Oct 51
Nov 42
Dec 35

Competitor Time Rank


A 0:20:35
B 0:24:22
C 0:29:26
D 0:27:50
E 0:29:13
F 0:21:38
G 0:29:13
H 0:24:38
I 0:21:42
J 0:26:56
K 0:23:41
L 0:22:50

Prior Year Average Units Sold


4000 January 2661
February 3804
March 5021
April 1001
May 4375
June 2859
July 7659
August 3061
September 2003
October 5147
November 4045
December 1701

iulia 100
adriana 150
maria 490
cristina 500
alexandra 639
ioana 490

Units sold Unit price


15 100
3 150
15 490
9 500
14 639
29 490

}
{=SUM(C292:C297*D292:D297)}

The moving average tool helps you smooth out a data series that has a lot of variabil
Excel does the smoothing by computing a moving average of a specified number of v
2012
$65,245 100%
$39,147 60%
$26,098 40%

$8,213 13%
$7,245 19%
$2,444 4%
$17,902 35%

$8,196 5%

$654 1%
$6,215 10%
$3,215 5%
$10,084 15%

-$1,888 -9%

$7,542 12%

465
684
47%

684
465
219
32% you put in

Beginning inventory + purchases - ending inventory = COGS


le expenses. Using those numbers, it can back into a revenue amount that will result in the break even.

evenue changes.
ge if revenue increases or decreases.
th revenues.

16935 Step 9 -enter formula


6774 Step - 4 Enter a %age equal to 1-expected
10161

1355 Step 3 - enter the %age


8806 Step 6 - enter formula

2046 Step 2 - enter manually fixed amounts as bu


4927 Step 2 - enter manually fixed amounts as bu

1833 Step 5 - enter formula

465 Step 2 - enter manually fixed amounts as bu


1368 Step 2 - enter manually fixed amounts as bu

0 Step 1 - enter 0 here

ortant metric in subscription-based businesses, although it’s applicable to other revenue models as well.
n rate, then your customer base is growing. If not,

If yearly figures see below

12.56%

Monthly revenue 564810


COGS 225924
Gross Margin 338886
AVR customer margin 78.30 4328
CLV 850.61

AVR Customer margin / Churn rate

New hires Separations End Employees


10 7 628
2 7 623
4 1 626
6 3 629
5 1 633
5 2 636
2 5 633
3 5 631
2 6 627
4 2 629
10 5 634
8 2 640

that a dollar today is worth less than the same dollar tomorrow.
may be interest from a savings account or the return on an investment.
^

106%

PV
5000
4854
4713
4576
4442
4313
4187
4065
3947
3832

43930.54

ment, you would be entitled to an annual dividend over the next seven years

2222.22
4279.84
6185.03
7949.10
9582.50
11094.91
12495.29

the whole set.


ment are shown.

ole portfolio.

al value of the portfolio is multiplied by that investment’s rate of return

Nominal value Contribution Weight of each


1800.53 0.425% 17.00%
1883.57 0.445% 6.00%
4287.39 1.012% 23.00%
4537.35 1.071% 21.00%
14148.38 3.340% 33.00%
26657.22 6.292% 100.00%

Max Min
70 33
Home - Conditional formatting - new rule
Condirion < 4000

flavia 140
iulia 500
adriana 698
maria 423
raluca 128
oana 12

{}

M(C292:C297*D292:D297)}

ries that has a lot of variability. This procedure is often used in conjunction with a chart.
e of a specified number of values. In many cases, a moving average enables you to spot trends that otherwise would be obscured by no
Markup is often confused with gross margin percent, but they are different.
Markup is the percentage added to costs to arrive at a selling price

By marking up the cost of the product 32%, you achieve a 24% gross margin.
If you want to mark up a product to get a 32% margin use the following formula: =1/(1-E9)-1
Using this formula, you would need to mark up this product 47% if you want your income statement
to show a 32% gross margin.
%age equal to 1-expected gross margin of 60% and Step 8 - enter formula

Step 7 - enter formula

anually fixed amounts as budgeted


anually fixed amounts as budgeted

anually fixed amounts as budgeted


anually fixed amounts as budgeted
margin / Churn rate
se would be obscured by noise in the data

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