Académique Documents
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Sales Units
Production Units
Fixed Cost / Month
Variable Cost / Unit
Price / Unit
Sales Volume
Sales Revenue = [1] * Price per Unit
Variable Cost = [1] * Variable Cost per Unit (-)
Marginal Income = [2] + [3]
Fixed Cost = Fixed Cost per Month (-)
Profit / Losses = [4] + [5]
October 1991
500.00
10,000.00
35.00
55.00
Common Stock
Retained Earnings
Total Liabilities + Owners' Equity
November 1991
500.00
750.00
December 1991
750.00
1,000.00
January 1992
1,000.00
1,500.00
February 1992
1,500.00
2,000.00
January 1992
February 1992
146,250.00
111,250.00
27,500.00
27,500.00
173,750.00
41,250.00
41,250.00
152,500.00
10,000.00
52,500.00
62,500.00
111,250.00
10,000.00
70,000.00
80,000.00
72,500.00
January 1992
February 1992
1,000.00
55,000.00
(35,000.00)
20,000.00
(10,000.00)
10,000.00
1,500.00
82,500.00
(52,500.00)
30,000.00
(10,000.00)
20,000.00
111,250.00
96,250.00
52,500.00
260,000.00
72,500.00
137,500.00
70,000.00
280,000.00
250,000.00
10,000.00
260,000.00
250,000.00
30,000.00
280,000.00
March 1992
2,000.00
2,500.00
April 1992
2,500.00
3,000.00
May 1992
3,000.00
3,500.00
June 1992
3,500.00
4,000.00
July 1992
4,000.00
4,500.00
March 1992
April 1992
May 1992
June 1992
July 1992
72,500.00
30,000.00
55,000.00
55,000.00
127,500.00
82,500.00
2,500.00
85,000.00
115,000.00
110,000.00
22,500.00
132,500.00
132,500.00
137,500.00
12,500.00
150,000.00
150,000.00
165,000.00
2,500.00
167,500.00
167,500.00
10,000.00
105,000.00
###
115,000.00
-
10,000.00
122,500.00
132,500.00
-
10,000.00
140,000.00
150,000.00
-
10,000.00
157,500.00
###
167,500.00
-
10,000.00
87,500.00
97,500.00
30,000.00
March 1992
April 1992
2,000.00
110,000.00
(70,000.00)
40,000.00
(10,000.00)
30,000.00
2,500.00
137,500.00
(87,500.00)
50,000.00
(10,000.00)
40,000.00
May 1992
June 1992
3,000.00
165,000.00
(105,000.00)
60,000.00
(10,000.00)
50,000.00
3,500.00
192,500.00
(122,500.00)
70,000.00
(10,000.00)
60,000.00
July 1992
4,000.00
220,000.00
(140,000.00)
80,000.00
(10,000.00)
70,000.00
30,000.00
192,500.00
87,500.00
310,000.00
247,500.00
105,000.00
352,500.00
302,500.00
122,500.00
425,000.00
357,500.00
140,000.00
497,500.00
412,500.00
157,500.00
570,000.00
2,500.00
25,000.00
37,500.00
40,000.00
250,000.00
60,000.00
310,000.00
###
100,000.00
352,500.00
250,000.00
150,000.00
425,000.00
250,000.00
210,000.00
497,500.00
###
280,000.00
570,000.00
August 1992
4,500.00
5,000.00
September 1992
5,000.00
5,500.00
October 1992
5,500.00
6,000.00
November 1992
6,000.00
6,500.00
August 1992
September 1992
October 1992
November 1992
12,500.00
192,500.00
192,500.00
192,500.00
220,000.00
220,000.00
220,000.00
247,500.00
###
247,500.00
247,500.00
275,000.00
275,000.00
287,500.00
10,000.00
175,000.00
7,500.00
192,500.00
-
10,000.00
192,500.00
17,500.00
220,000.00
-
10,000.00
210,000.00
15,000.00
235,000.00
12,500.00
10,000.00
227,500.00
237,500.00
50,000.00
August 1992
4,500.00
247,500.00
(157,500.00)
90,000.00
(10,000.00)
80,000.00
September 1992
5,000.00
275,000.00
(175,000.00)
100,000.00
(10,000.00)
90,000.00
467,500.00
175,000.00
642,500.00
522,500.00
192,500.00
715,000.00
32,500.00
15,000.00
October 1992
November 1992
5,500.00
302,500.00
(192,500.00)
110,000.00
(10,000.00)
100,000.00
12,500.00
577,500.00
210,000.00
800,000.00
-
6,000.00
330,000.00
(210,000.00)
120,000.00
(10,000.00)
110,000.00
50,000.00
632,500.00
227,500.00
910,000.00
-
250,000.00
360,000.00
642,500.00
250,000.00
450,000.00
715,000.00
###
550,000.00
800,000.00
250,000.00
660,000.00
910,000.00
December 1992
6,500.00
7,000.00
December 1992
50,000.00
302,500.00
302,500.00
352,500.00
10,000.00
245,000.00
255,000.00
97,500.00
December 1992
6,500.00
357,500.00
(227,500.00)
130,000.00
(10,000.00)
120,000.00
97,500.00
687,500.00
245,000.00
1,030,000.00
-
250,000.00
780,000.00
1,030,000.00
Revenues
Current Liabilities
$
$
10,281.00
2,285.00
Current Ratio
2011
2010
Formula
0.6710
0.5560
Monetary Current
Assets / Current
Liabilities
1.1720
1.0880
Current Assets /
Current Liabilities
1,533.24
Current Liabilities
10.0005
8.4000
Current Liabilities
2,285.00
10,281.00
8,726.51
1,554.49
9,989.94
291.06
39.6600
27.1700
Cost of Sales /
Inventory
Accounts Receivable /
(Sales / 365)
Cost of Sales
Accounts Receivable
2,678.02
2,285.00
Income Statement
Total Revenues
Cost of Sales
Gross Margin
Other Expense
Depreciation
Amortization of Goodwill and Special Tools
Selling, General, and Administrative Expensive
Provision for Income Taxes
Total Costs and Expenses
Net Income
8,726.51
Inventory
1,117.11
Sales
872.61
10,281.00
Balance Sheet
Assets
Current Assets
Cash
Marketable Securities
Accounts Receivable
Inventories
Prepaid Expenses
Total Current Assets
Investments
Real Estate, Plant, and Equipment
Gross Margin %
15.1200%
16.5000%
Profit Margin %
2.8310%
4.0900%
2.0910
2.3550
62.1500%
40.6800%
Return on
Shareholders'
Equity %
9.5987%
13.5500%
Net Income /
Shareholders'
Equity
Gross Margin
Sales Revenues
Net Income
10,281.00
1,884.54
291.06
Long Term Liabilities +
Shareholders'
Net Sales Revenue Net Sales Revenue
Shareholders' Equity
Shareholders' Equity
Equity
10,281.00
10,281.00
4,916.79
3,032.25
3,032.25
ecurities
eivable
nses
urrent Assets
1,554.49
Net Income
291.06
416.13
1,117.11
872.61
272.18
2,678.02
t, and Equipment
4,523.77
2,285.00
1,884.54
4,169.54
ulated Depreciation
Preferred Stock
Common Stock
Additional Paid-In Capital
4,523.77
7,201.79
Retained Earnings
Total Shareholders' Equity
Total Liabilities + Shareholders' Equity
3,032.25
7,201.79