Spreadsheet: 24039dad-ad6c-4d96-a8d6-4dfe533c7824
Sheet: Sheet1

Unnamed: 0 | ILLUSTRATION SALES DISTRIBUTION CO., INC. | Unnamed: 2 | Unnamed: 3 | Unnamed: 4 | Unnamed: 5 | Unnamed: 6 | Unnamed: 7 | Unnamed: 8 | Unnamed: 9 | Unnamed: 10 | Unnamed: 11 | Unnamed: 12 | Unnamed: 13
 | PROFITABILITY/BREAKEVEN ANALYSIS
 | COLUMN: | A |  | B |  | C |  | D |  | E |  | F
REF |  |  |  |  |  | VARIABLE |  |  |  | FIXED |  |  | REF
1 | SALES: |  |  |  |  | % |  | $$ |  | % |  | $$ | 1
2 | MERCHANDISE | 1434980 |  | 0.8146500532510383 |  | 1 |  | 1434980 |  | 0 |  | 0 | 2
3 | SERVICE CONTRACTS | 252133 |  | 0.1431379962622086 |  | 1 |  | 252133 |  | 0 |  | 0 | 3
4 | [NAME] | 74355 |  | 0.04221195048675309 |  | 1 |  | 74355 |  | 0 |  | 0 | 4
5 | TOTAL SALES | 1761468 |  | 1 |  | 1 |  | 1761468 |  | 0 |  | 0 | 5
6 | COST OF SALES: |  |  | 0 |  |  |  | 0 |  |  |  | 0 | 6
7 | MERCHANDISE | 502407 |  | 0.2852206227987111 |  | 1 |  | 502407 |  | 0 |  | 0 | 7
8 | SERVICE PERSONNEL | 384272 |  | 0.2181544030320165 |  | 1 |  | 384272 |  | 0 |  | 0 | 8
9 | DELIVERY | 122314 |  | 0.0694386727434163 |  | 1 |  | 122314 |  | 0 |  | 0 | 9
10 | MISCELLANEOUS COSTS | 47888 |  | 0.02718641496751573 |  | 1 |  | 47888 |  | 0 |  | 0 | 10
11 | TOTAL COST OF SALES | 1056881 |  | 0.6000001135416596 |  | 1 |  | 1056881 |  | 0 |  | 0 | 11
12 | GROSS PROFIT | 704587 |  | 0.3999998864583404 |  | 1 |  | 704587 |  | 0 |  | 0 | 12
13 | OPERATING EXPENSES: |  |  | 0 |  |  |  | 0 |  |  |  | 0 | 13
14 | PERSONNEL: |  |  | 0 |  |  |  | 0 |  |  |  | 0 | 14
15 | OFFICER SALARIES | 50000 |  | 0.02838541489257823 |  | 0.376 |  | 18800 |  | 0.624 |  | 31200 | 15
16 | OFFICE SALARIES | 70000 |  | 0.03973958084960953 |  | 0.1 |  | 7000 |  | 0.9 |  | 63000 | 16
17 | BENEFITS | 12000 |  | 0.006812499574218776 |  | 0.2 |  | 2400 |  | 0.8 |  | 9600 | 17
18 | PAYROLL TAXES | 12000 |  | 0.006812499574218776 |  | 0.2 |  | 2400 |  | 0.8 |  | 9600 | 18
19 | WORKERS' COMP. INSURANCE | 4000 |  | 0.002270833191406259 |  | 0.2 |  | 800 |  | 0.8 |  | 3200 | 19
20 | TOTAL PERSONNEL | 148000 |  | 0.08402082808203158 |  | 0.2121621621621622 |  | 31400 |  | 0.7878378378378379 |  | 116600 | 20
21 | OCCUPANCY: |  |  | 0 |  |  |  | 0 |  |  |  | 0 | 21
22 | RENT | 24000 |  | 0.01362499914843755 |  | 0 |  | 0 |  | 1 |  | 24000 | 22
23 | UTILITIES | 2000 |  | 0.001135416595703129 |  | 0.4 |  | 800 |  | 0.6 |  | 1200 | 23
24 | COMMUNICATION | 5000 |  | 0.002838541489257823 |  | 0.3 |  | 1500 |  | 0.7 |  | 3500 | 24
25 | PROPERTY AND LIABILITY INSURANCE |  |  | 0 |  | 0.2 |  | 0 |  | 0.8 |  | 0 | 25
26 | TOTAL OCCUPANCY | 31000 |  | 0.01759895723339851 |  | 0.07419354838709677 |  | 2300 |  | 0.9258064516129032 |  | 28700 | 26
27 | TRANSPORTATION: |  |  | 0 |  |  |  | 0 |  |  |  | 0 | 27
28 | VEHICLE DEPRECIATION | 5000 |  | 0.002838541489257823 |  | 0.4 |  | 2000 |  | 0.6 |  | 3000 | 28
29 | VEHICLE OPERATING EXPENSE | 18000 |  | 0.01021874936132816 |  | 0.4 |  | 7200 |  | 0.6 |  | 10800 | 29
30 | VEHICLE INSURANCE | 4000 |  | 0.002270833191406259 |  | 0.1 |  | 400 |  | 0.9 |  | 3600 | 30
31 | TOTAL TRANSPORTATION | 27000 |  | 0.01532812404199225 |  | 0.3555555555555556 |  | 9600 |  | 0.6444444444444445 |  | 17400 | 31
32 | OTHER OPERATING EXPENSES | 70000 |  | 0.03973958084960953 |  | 0.4 |  | 28000 |  | 0.6 |  | 42000 | 32
33 | TOTAL OPERATING EXPENSES | 276000 |  | 0.1566874902070318 |  | 0.2583333333333334 |  | 71300 |  | 0.7416666666666667 |  | 204700 | 33
34 | NET PRE-TAX INCOME (L0SS) | 428587 |  | 0.2433123962513086 |  | 0 |  |  |  | 0 |  |  | 34
35 | INCOME TAXES @ 30% | 128576.1 |  | 0.07299371887539256 |  | 0 |  |  |  | 0 |  |  | 35
36 | NET INCOME (LOSS) | 300010.9 |  | 0.170318677375916 |  | 0 |  |  |  |  |  |  | 36
 |  |  |  |  |  |  |  |  |  |  |  |  | 0
37 |  |  |  |  |  |  |  |  |  | IF THE GROSS PROFIT PERCENTAGE (REF 12, COLUMN B) = |  | 0.3999998864583404 | 37
38 |  |  |  |  |  |  |  |  |  | AND VARIABLE OPERATING EXPENSES PERCENTAGE (REF 33, COLUMN C) = |  | 0.2583333333333334 | 38
39 |  |  |  |  |  |  |  |  |  | THE CONTRIBUTION MARGIN PERCENTAGE (REF 37 - REF 38) = |  | 0.1416665531250071 | 39
40 |  |  |  |  |  |  |  |  |  | IF THE TOTAL FIXED EXPENSES (REF 33, COLUMN F) = |  | 204700 | 40
41 |  |  |  |  |  |  |  |  |  | THE AMOUNT OF SALES REQUIRED TO BREAKEVEN (REF 40 / REF 39)= |  | 1444942.334549299 | 41
 |  |  |  |  |  |  |  |  |  |  |  |  | 0
 |  |  |  |  |  |  |  | 1128181 |  |  |  |  | 0
 |  |  |  |  |  |  |  | 1332881