Vous êtes sur la page 1sur 310

Excel-Financial-Model (EFM)

Version: "Classic Economy"

www.excel-financial-model.com

For full version click button

Version 2.01 - Free Trial Version Full Version

"The easy way to create financial forecasts


when launching or running a business"

LEGAL DISCLAIMER AND LICENSE AGREEMENT


Please read before using this Software
LEGAL DISCLAIMER
No information contained in this Software (as defined below) or obtained from Smart Cap GmbH or Fimovi should be considered as financial,
investment, accounting or tax advice, nor should it be considered a substitute for such advice.
This Software is supplied under a license agreement and may be used only in accordance with the terms of such licence agreement which is set out
below. The use of this Software is conditional upon the irrevocable and constant compliance by the user with the terms and conditions of the licence
agreement.

LICENSE AGREEMENT
Application: This agreement applies to the commercial or registered/upgraded version of Excel-Financial-Model (also referred to as EFM or
Software), comprising workbook, related files and supporting documentation.
License grant: Smart Cap GmbH grants registered users, i.e. a company, entity or individual, a license to use this Software on any compatible
hardware product (PC, notebook, smartphone, tablet), to which the registered user has exclusive or primary access. Use means storing, loading,
installing, executing or displaying the Software.
Ownership: The Software is owned and copyrighted by Smart Cap GmbH. The granted license confers no title or ownership in the Software and
should not be construed as a sale of any right in the Software. This license is not transferable to any other company, entity or individual.
Copyright: The Software is protected by copyright law. You unconditionally and irrevocably acknowledge that no title to the intellectual property in
the Software is transferred to you. You further unconditionally and irrevocably acknowledge that title and full ownership rights to the Software will
remain the exclusive property of Smart Cap GmbH and you will not acquire any rights to the Software except as expressly set forth in this license
agreement. You agree that any copies of the Software will contain the same proprietary notices which appear on and in the Software.
Unauthorized Use: You may not modify the Software or disable any licensing or control features of the Software. You may not use, copy, rent, lease,
sell, modify, decompile, disassemble, otherwise reverse engineer, or transfer the Software except as provided in this license agreement. Any such
unauthorized use shall result in the immediate and automatic termination of this license agreement. Most specifically, the Software's worksheet
(Fimovi) and VBA routines must not be altered under any circumstances. The Software can be copied by a registered user for backup purposes and
for the purpose of creating additional sets of projections.
Limited Warranty: This software is provided on an as is basis. Smart Cap GmbH disclaims all warranties relating to this software, whether expressed
or implied, including but not limited to any implied warranties of merchantability or fitness for a particular purpose. Neither Smart Cap nor anyone
else who has been involved in the creation, production or delivery of this software shall be liable for any indirect, consequential or incidental damages
arising out of the use or inability to use such software, even if Smart Cap GmbH has been advised of the possibility of such damages or claims. The
person using the software bears all risk as to the quality and performance of the software. In no event shall any theory of liability exceed the license
fee paid to Smart Cap GmbH.
Reserved Rights: All rights not expressly granted here are reserved to Smart Cap GmbH.

Company Profile and Contact


COMPANY PROFILE
Financial Modelling Videos enables its customers to develop flexible and robust financial plans and cash flow models using Excel. The Germany based
company provides a broad range of financial modelling related services for clients across many industry sectors.
Our financial modelling video training courses are hands-on with users learning concepts by building Excel financial models from scratch.
Our templates and excel tools are designed and built to be flexible, future proof, robust and user-friendly.
Our practical training services, like seminars and workshops, enable entrepreneurs, corporate clients, and investors to build financial models applying
best practices. These tools support and enhance their business decisions, transactions and strategies.
What Financial Modelling Videos can do for you:

Ready-to-use Excel tools and templates for corporate planning, budgeting, valuation, cash flow planning and project finance
Development of tailor-made, individual models
Model review, optimization and audit
Seminars and workshops

Fimovi - offered by Smart Cap GmbH


Website: www.excel-financial-model.com
Email: efm@excel-financial-model.com

Copyright 2011 - 2017, Smart Cap GmbH


Excel-Financial-Model (EFM)

"The easy way to create financial


forecasts when launching or
running a business"

Difference between Trial version and Commercial versio

1. Feature / Function

Planning period (model life time)

Timing parameters
(i.e. model start + last month of financial year)

Planning currency

Protection & Adaptability


Customization

Time-saving macros

2. Output sheets / Summaries

Profit & Loss, Cashflow and Balance Sheet

Key Performance Indicators (KPIs)

Working Capital & Cash Conversion Cycle (CCC)

3. Support and Updates

Support

Updates
only
US$ 15

- Instant Download

- Full functionality

- Freely customizable & exten

- Lifetime Updates

d Commercial version of Excel-Financial-Model (EFM-CE)

Free Trial Version

Restricted to 24 months max.

Timing parameters cannot be changed

Cannot be changed

Only input cells can be changed, all other cells are


password-protected (with all formulas visible)
Not possible, all sheets are password-protected

No time-saving macros included

Free Trial Version


Only 24 months, no drill-down functionality,
not editable

not included

not included

Free Trial Version

No support

No updates
only
US$ 150.00

- Instant Download

- Full functionality

- Freely customizable & extendable

- Lifetime Updates

odel (EFM-CE)

Full Commercial Version

up to 64 months (5 years)

All timing parameters fully adjustable

Any planning currency can be freely selected

All cells are accessible and editable


Freely customizable & extendable (edit sheets,
insert new sheets, paste in own sheets etc.)

Includes time-saving macros

Full Commercial Version


Up to 60 months (5 years), drill-down functionality,
fully editable

Automatic calculation of numerous KPIs regarding


liquidity & coverage, income / profitability, etc.

Automatic calculation of Days Sales Outstanding


(DSO), Days Inventory Held (DIH), Days Payable
Outstanding (DPO), and CCC

Full Commercial Version

30 days technical support

Lifetime free updates


Quick Start Guide Excel-Financial-Mo

Note
This quick start guide will help you to get started. It will provide you with an overview of the layout and structure of Excel-F
basic steps (chronology) of the planning process. This short introduction cannot replace the comprehensive Manual.
For more detailed information users are strongly encouraged to read the "Users Manual".

A - Layout and Structure of EFM


The below screenshot shows the layout and structure of the model. Please note the colour code used for the different wor

Numbers outline the recommended order of planning steps in preparing a new model. It is recommended to input all finan
the planning process as funding requirements depend on all other input data (see Building a new model - How to proceed

B Inputs & Removal of Worksheet Protection


Apart from (optional) one-time modifications on sheet Index, like e.g. inserting your own logo, disclaimer and contact de
and possible on yellow coloured worksheets (= input sheets).
Within these individual input sheets, data entry is only permitted in input cells,
which are clearly recognizable by a consistent format (see below screenshot
=> cell style Input).

In delivery state all worksheets are password protected. To unprotect one or more worksheets please use the password:

C Building a new model - How to proceed


1. Open Excel-Financial-Model and save new file
To start constructing a new model, load the original xlsm-file and immediately save it with an appropriate new file name.

2. Remove all existing assumptions and input data


As the original file comes with a fictive example planning, click the button New planning - erase all input data on sheet I
(which may take 20 to 30 seconds) you will have an empty template.

3. Enter general model assumptions


Go to sheet Inputs and fill in the general model assumptions. Important: Default currency and denomination should not
values (currencies) will not be converted. Only variable descriptions and unit descriptions will change accordingly.

4. Enter assumptions for products and services


On Sheet Inputs fill in descriptions for up to 10 different products or services, corresponding input/output taxes (if applic
revenue share per product and bad debts (both optional).

5. Enter assumptions for human resources


On Sheet Inputs fill in names or position for up to 5 divisions (Direct Labour Staff, Management & Administration Staff et
Please
forrefer to the manual
12 months, forincome
without further details !!! social insurances.
taxes and Quick StartThe detailed staff planning (monthly deployment
Page 8 of 310
schedule) wi
Resources. Fill in percentage for income taxes & social insurances and assumptions for Other Staff Costs (optional).
revenue share per product and bad debts (both optional).

5. Enter assumptions for human resources


On Sheet Inputs fill in names or position for up to 5 divisions (Direct Labour Staff, Management & Administration Staff et
for 12 months, without income taxes and social insurances. The detailed staff planning (monthly deployment schedule) wi
Resources. Fill in percentage for income taxes & social insurances and assumptions for Other Staff Costs (optional).

6. Enter financing assumptions


Financing Assumptions should be entered at the end of the planning process as funding requirements depend on all other
shortfalls during the planning process we recommend to temporarily set Initial Equity to a very high number (e.g. 2 milli
to NO (please refer to the manual for more details on the funding waterfall).

7. Enter payment targets and tax assumptions


On Sheet Inputs fill in the remaining assumptions (payment targets and taxes). These inputs can be easily changed at any
planning process. Be aware that any change later on may have (positive or negative) effects on funding requirements.

8. Enter assumptions for inventory planning and opening balance


If you would like to include detailed inventory planning, please activate corresponding selection on sheet Inputs. Profit &
items can be planned later on. The opening balance is optional. For new companies (foundations) or projects leave inpu

9. Enter Sales
Go to sheet Sales and enter monthly sales quantities and prices. For each product/service you have two input options, 1
multiplied by quantity.

10. Enter monthly personnel deployment schedule


Go to sheet Human Resources and decide for each position/employee whether social security contributions should be ca
number and availability (Direct Labour Staff will be planned separately later on).

11. Enter Cost of Materials/Packaging or Goods required and target inventory


Go to sheet Costs 01 and enter cost of materials or goods required for each of your product/service. There are 3 differen
are free to use one of them, two or all three at the same time.
If inventory planning is switched on (=> sheet Inputs) you can enter individual inventory targets for each product as perc

12. Enter direct costs


Go to sheet Costs 02 to enter direct labour costs and other direct costs. Planning logic for direct labour costs is the same
Human Resources). For other direct costs variable descriptions (input cells) can be changed.

13. Enter indirect costs (Overheads)


Go to sheet Costs 03 to enter all indirect costs. There are 5 different groups (Management & Administrative, Operational
descriptions (input cells) can be changed according to your needs. Note: Payroll costs are directly linked from sheet Huma

14. Enter capital expenditures


Go to sheet Capex to enter capital expenditures. You will find separate groups for intangible, tangible and financial asset
finance lease, sale of assets and capitalization of company produced assets (refer to the manual for any details).

15. Enter financing assumption (final step)


Before going to sheet Financing to fine-tune funding sources and structure, enter tax advances (prepayments) on sheet
can see the actual amounts, calculated by the tool based on your inputs and assumptions.
Back on sheet Financing the drawdown of capital tranches is organized by a default funding waterfall (= funding cascade
funding needs, equity will be used first, followed by different debt tranches and an overdraft facility at the end of the casca

Please refer to the manual for further details !!! Quick Start Page 9 of 310
Go to sheet Costs 01 and enter cost of materials or goods required for each of your product/service. There are 3 differen
are free to use one of them, two or all three at the same time.
If inventory planning is switched on (=> sheet Inputs) you can enter individual inventory targets for each product as perc

12. Enter direct costs


Go to sheet Costs 02 to enter direct labour costs and other direct costs. Planning logic for direct labour costs is the same
Human Resources). For other direct costs variable descriptions (input cells) can be changed.

13. Enter indirect costs (Overheads)


Go to sheet Costs 03 to enter all indirect costs. There are 5 different groups (Management & Administrative, Operational
descriptions (input cells) can be changed according to your needs. Note: Payroll costs are directly linked from sheet Huma

14. Enter capital expenditures


Go to sheet Capex to enter capital expenditures. You will find separate groups for intangible, tangible and financial asset
finance lease, sale of assets and capitalization of company produced assets (refer to the manual for any details).

15. Enter financing assumption (final step)


Before going to sheet Financing to fine-tune funding sources and structure, enter tax advances (prepayments) on sheet
can see the actual amounts, calculated by the tool based on your inputs and assumptions.
Back on sheet Financing the drawdown of capital tranches is organized by a default funding waterfall (= funding cascade
funding needs, equity will be used first, followed by different debt tranches and an overdraft facility at the end of the casca

Please refer to the manual for further details !!! Quick Start Page 10 of 310
Excel-Financial-Model (vVersion 2.01 - Free Trial Version)

h an overview of the layout and structure of Excel-Financial-Model as well as the


n cannot replace the comprehensive Manual.
e "Users Manual".

ase note the colour code used for the different worksheets.

g a new model. It is recommended to input all financing assumptions at the end of


t data (see Building a new model - How to proceed).

inserting your own logo, disclaimer and contact details, inputs are only necessary

ut cells,
nshot

one or more worksheets please use the password: 0000

diately save it with an appropriate new file name.

on New planning - erase all input data on sheet Inputs. After running this macro

ant: Default currency and denomination should not be changed later on as input
d unit descriptions will change accordingly.

services, corresponding input/output taxes (if applicable, otherwise chose zero rate),

abour Staff, Management & Administration Staff etc.). Note: Base salary has to be
Please refer
d staff planning to the deployment
(monthly manual for further details
schedule) will!!!be done later
QuickonStart
sheet Human Page 11 of 310
assumptions for Other Staff Costs (optional).
abour Staff, Management & Administration Staff etc.). Note: Base salary has to be
d staff planning (monthly deployment schedule) will be done later on sheet Human
assumptions for Other Staff Costs (optional).

ocess as funding requirements depend on all other input data. To avoid funding
et Initial Equity to a very high number (e.g. 2 million) and set cash-in at first month
terfall).

nd taxes). These inputs can be easily changed at any time during or after the
e or negative) effects on funding requirements.

corresponding selection on sheet Inputs. Profit & Loss items and Balance Sheet
w companies (foundations) or projects leave input cells blank.

each product/service you have two input options, 1. Manual direct input and 2. Price

e whether social security contributions should be calculated and fill in monthly


ater on).

ventory
r each of your product/service. There are 3 different planning methods available. You

ndividual inventory targets for each product as percentage of net sales.

ts. Planning logic for direct labour costs is the same as for other employees (=> sheet
cells) can be changed.

groups (Management & Administrative, Operational, Sales & Marketing etc.). Variable
e: Payroll costs are directly linked from sheet Human Resources (no inputs here).

e groups for intangible, tangible and financial assets. There are also options for
sets (refer to the manual for any details).

cture, enter tax advances (prepayments) on sheet Inputs. Below the input row you
s and assumptions.
ed by a default funding waterfall (= funding cascade). After calculation of monthly
ches and an overdraft facility at the end of the cascade.

Please refer to the manual for further details !!! Quick Start Page 12 of 310
r each of your product/service. There are 3 different planning methods available. You

ndividual inventory targets for each product as percentage of net sales.

ts. Planning logic for direct labour costs is the same as for other employees (=> sheet
cells) can be changed.

groups (Management & Administrative, Operational, Sales & Marketing etc.). Variable
e: Payroll costs are directly linked from sheet Human Resources (no inputs here).

e groups for intangible, tangible and financial assets. There are also options for
sets (refer to the manual for any details).

cture, enter tax advances (prepayments) on sheet Inputs. Below the input row you
s and assumptions.
ed by a default funding waterfall (= funding cascade). After calculation of monthly
ches and an overdraft facility at the end of the cascade.

Please refer to the manual for further details !!! Quick Start Page 13 of 310
Integrated Financial Projections => replace by your own logo

and delete this text

Company name X-ample Computech Ltd. Author TR


Legal form Limited File name EFM_Classic_Economy_Free_Version (an Alex 002).xlsx
Model name 5 Year Forecast Last update 10 January 2017

Sheet No. Sheet Content Link to Sheet


1 Quick Start Guide of EFM Quick Start
2 Index (This Sheet) Index
3 Executive Summary Summary 01
4 Income Statement (overview) Summary 02
5 Cash Flow (overview) Summary 03
6 Balance Sheet (overview) Summary 04
7 Model Assumptions Inputs For full version click button

8 Sales Sales Full Version


9 Personnel schedules and costs Human Resources
10 Cost of Materials/Goods & Inventory Costs 01
11 Direct Labor & Other Direct Costs Costs 02
12 Operating Expenses (Overheads) Costs 03
13 Capital Expenditures and Depreciation Capex
14 Funding Financing
15 Integrated Financial Statements (monthly) IFS
16 Receivables and Payables Debtors+Creditors
17 Input/Output tax & Tax on Profit Taxes
18 Timing Master Timing
19 Formatting Styles, Constants, Lookup Tables Formats

Legal Disclaimer

=> fill in your own disclaimer here !

Contact

=> fill in your own contact data here !

www.excel-financial-model.com Index page 14 of 310


Financial Forecast - X-ample Computech Ltd.

Model: 5 Year Forecast Go to table of contents Company: X-ample Computech Ltd.


Model Integrity: Ok Go to error checks Model Name: 5 Year Forecast

Capital Requirement and Funding Sources of Funds

Sources of Funds in USD in %

1. Equity 75,000 26.2%


Share Capital 75,000 26.2%
2. Debt 210,880 73.8%
Debt: UL Bank 80,000 28.0%
Debt: HSBC Bank 40,000 14.0%
Debt: UBS 60,000 21.0%
Debt: Shareholder Loan 7,500 2.6%
Overdraft Facility 23,380 8.2%
Total Funding 285,880 100.0%

Funding Structure 26.23%

Total Funding Requirement (USD) 285,880 100.0%


thereof debt 210,880 73.8%
thereof equity 75,000 26.2%
Gearing (debt equity ratio) 2.8 :1

Sources and Uses during first 12 months


12 months commencing in Mar 2019

www.excel-financial-model.com Summary 01 page 15 of 310


SOURCES in USD in % Bar Chart USES

Cash collected from sales (incl. VAT) 2,272,159 88.2% Revenue share
Advances received 5,000 0.2% Cost of Materials/Goods (incl. VAT)
Other operating & extraordinary income 11,000 0.4% Other Direct Costs (incl. VAT)
Fixed asset disposals - - Overheads (incl. VAT)
Interest received on cash deposits 1,528 0.1% Direct labor costs (w/o social insurance+
VAT recovered from tax authority - - Social insurance & income tax (PAYE/Pa
Share Capital 75,000 2.9% Extraordinary expenses
Debt: UL Bank 80,000 3.1% Capital Expenditure (incl. VAT)
Debt: HSBC Bank 40,000 1.6% Finance lease (charges & repayments)
Debt: UBS 60,000 2.3% Advance payments & utilisation of accrua
Debt: Shareholder Loan 7,500 0.3% Interest + Financing Costs
Overdraft Facility 23,380 0.9% Principal payments
VAT paid to tax authority
Taxes on income paid
Liquidity/cash reserve
Dividend payout
Total Sources 2,575,567 100.0% Total Uses

Check: Sources = Uses Ok -

www.excel-financial-model.com Summary 01 page 16 of 310


Income Statement
(all currency in USD) FY 2018 in % FY 2019 in % available
(last month in fiscal year: NOV) ###
Revenue 1,454,383 100.0% 2,282,650 100.0%
Cost of Sales 731,676 50.3% 1,044,060 45.7%
Gross Profit 722,707 49.7% 1,238,590 54.3%
Operating Expenses (Overheads) 320,111 22.0% 703,100 30.8%
Trading Profit 402,596 27.7% 535,490 23.5%
Other operating income 4,500 0.3% 7,250 0.3%
Bad debts 21,816 1.5% 34,240 1.5%
Profit/loss sale of fixed assets - - - -
Extraordinary result 5,500 0.4% (1,750) (0.1%)
EBITDA 390,780 26.9% 506,751 22.2%
Depreciation & Amortization 80,331 5.5% 131,936 5.8%
Earnings before Interest and Tax (EBIT) 310,450 21.3% 374,814 16.4%
Interest 14,326 1.0% 13,008 0.6%
Earnings before Tax (EBT) 296,124 20.4% 361,807 15.9%
Taxes on Income 88,837 6.1% 108,542 4.8%
Net Profit after Tax (NPAT) 207,287 14.3% 253,265 11.1%
cumulated (33,500) 173,787 427,051
Check (aggregation) Ok

www.excel-financial-model.com Summary 01 page 17 of 310


Sales, Cost of Sales and Gross Profit Contribution by Product/Service

1. Sales by Product/Service (all currency in USD)

2,500,000

2,000,000

1,500,000
Commercial version will show up to 5 years !

1,000,000

500,000

0
FY 2018 FY 2019

Sales (in USD) FY 2018 in % FY 2019 in % available


Product/Service

www.excel-financial-model.com Summary 01 page 18 of 310


Desktops 355,300 24.4% 443,300 19.4%
Workstations 202,400 13.9% 326,600 14.3%
Notebooks 123,280 8.5% 180,180 7.9%
Software Products 76,050 5.2% 100,050 4.4%
Net work infrastructure solutions 41,000 2.8% 63,413 2.8%
Repair Services 125,928 8.7% 155,184 6.8%
Integration Services 164,000 11.3% 240,000 10.5%
Consulting Services 177,580 12.2% 262,918 11.5%
Spare Parts 88,825 6.1% 110,825 4.9%
License Fees 100,020 6.9% 400,180 17.5%
Total 1,454,383 100.0% 2,282,650 100.0%

www.excel-financial-model.com Summary 01 page 19 of 310


2. Cost of Sales by Product/Service (all currency in USD)

1,200,000

1,000,000

800,000

600,000

400,000

200,000

0
FY 2018 FY 2019

Cost of Sales (in USD) FY 2018 in % FY 2019 in % available


Product/Service
Desktops 220,043 30.1% 278,080 26.6%
Workstations 161,023 22.0% 276,110 26.4%
Notebooks 75,950 10.4% 109,676 10.5%

www.excel-financial-model.com Summary 01 page 20 of 310


Software Products 64,821 8.9% 85,638 8.2%
Net work infrastructure solutions 11,031 1.5% 18,458 1.8%
Repair Services 100,869 13.8% 140,004 13.4%
Integration Services 11,324 1.5% 17,418 1.7%
Consulting Services 16,700 2.3% 25,675 2.5%
Spare Parts 68,305 9.3% 85,629 8.2%
License Fees 1,610 0.2% 7,372 0.7%
Total 731,676 100.0% 1,044,060 100.0%

www.excel-financial-model.com Summary 01 page 21 of 310


3. Gross Profit Contribution by Product/Service (all currency in USD)

1,400,000

1,200,000

1,000,000

800,000 Commercial version will show up to 5 yea

600,000

400,000

200,000

0
FY 2018 FY 2019

Gross Profit Contribution (in USD) FY 2018 in % FY 2019 in % available


Product/Service
Desktops 135,257 18.7% 165,220 13.3%
Workstations 41,377 5.7% 50,490 4.1%
Notebooks 47,330 6.5% 70,504 5.7%

www.excel-financial-model.com Summary 01 page 22 of 310


Software Products 11,229 1.6% 14,412 1.2%
Net work infrastructure solutions 29,969 4.1% 44,955 3.6%
Repair Services 25,059 3.5% 15,180 1.2%
Integration Services 152,676 21.1% 222,582 18.0%
Consulting Services 160,881 22.3% 237,244 19.2%
Spare Parts 20,520 2.8% 25,196 2.0%
License Fees 98,410 13.6% 392,808 31.7%
Total 722,707 100.0% 1,238,590 100.0%

www.excel-financial-model.com Summary 01 page 23 of 310


Revenue, Gross Profit and Net Profit (in USD '000)

2,500
2,283

2,000

1,500 1,454
Commercial version will sh
1,239

1,000

723

500

207 253

0
FY 2018 FY 2019

Revenue Gross Profit Net Profit after Tax (NPAT)

Company Headcount and Cost of Payroll


Headcount
Headcount FY 2018 FY 2019
by Division
Total no of Employees (end of FY on FTE basis) 11 14
FY 2018 FY 201
16

www.excel-financial-model.com Summary 01 14 page 24 of 310


by Division
FY 2018 FY 201
Change (year to year) 11 3 16

14

Total Cost of payroll 12


incl. salaries & wages, benefits and other staff costs (in USD)
FY 2018 FY 2019 10
Division 1 2
8
Direct Labor Staff 48,667 101,926
Management & Administration Staff 60,650 137,697 6
Operational Staff 52,200 163,307
Sales, Marketing & Distribution Staff 68,650 166,400 4
Research & Development 21,400 62,289
2
Total costs of payroll 251,567 631,619

www.excel-financial-model.com Summary 01 page 25 of 310


Indirect Cash Flow (as derived from NPAT)
1 1
(all currency in USD) FY 2018 FY 2019 available in commercial version only
(last month in fiscal year: NOV) ###
1. Cash flow from operating activities Year 1 Year 2
Net Profit after Tax (NPAT) 207,287 253,265
Depreciation & Amortization 80,331 131,936
Change in working capital 1,323 (181)
Change in accounts receivables (21,955) (4,518)
Change in accounts payables 29,126 5,864
Change in sundry creditors 4,997 867
Change in advances received 5,000 (5,000)
Change in advance payments (10,000) 5,000
Change in inventory / stock (5,845) (2,395)
Company produced additions - -
Change in accruals (1,500) -
Change in payroll withholdings owed 3,104 2,616
Change in income tax liabilities 8,837 (295)
Change in VAT liabilities 33,101 86,664
Net cash flow from operating activities 332,482 474,005

2. Cash flow from investing activities


Capex on intangible assets (75,000) -
Capex on tangible assets (270,000) (82,500)
Capex on financial assets (55,000) (11,250)
Proceeds of assets disposals - -
Net cash flow from investing activities (400,000) (93,750)

3. Cash flow from financing activities

www.excel-financial-model.com Summary 01 page 26 of 310


Cash receipts from new share capital 75,000 -
Drawdowns on loans 169,000 -
Principal repayments on loans - (59,262)
Finance lease repayments (1,250) (1,500)
Dividend payments - (175,000)
Net cash flow from financing activities 242,750 (235,762)

Net increase/decrease in cash 175,232 144,492


Cash at the beginning of the period 5,000 180,232
Cash at the end of the period 180,232 324,725
Check (aggregation) Ok

www.excel-financial-model.com Summary 01 page 27 of 310


Projected Cash Flow by Year all currency in USD

350,000

300,000

250,000

200,000 Commercial version will show up to


175,232

150,000 144,492

100,000

50,000

0
FY 2018 FY 2019

www.excel-financial-model.com Summary 01 page 28 of 310


Balance Sheet
all currency in USD as per end of NOV

Assets FY 2018 FY 2019 available in commercial version only Liabilities & Shareholde
Non-current Assets 616,669 578,483 Current Liabilities
Trade & Sundry Creditors
Intangible Assets 71,850 64,150 Overdraft facility
Tangible Assets 489,819 448,083 Accruals
Financial Assets / Investments 55,000 66,250 VAT
Taxes on Income
Current Assets 249,085 396,375 Other current liabilities

Inventory 17,845 20,240 Long-term Liabilities


Changes in advance payments 10,000 5,000
Accounts receivables 35,360 39,966 Shareholders Equity
VAT owed to company 5,649 6,444 Share Capital
Cash at bank 180,232 324,725 Retained Earnings

Total Assets 865,755 974,858 Total Liabilities & Shareholders Equity

Check: Balance Identity Ok Ok

www.excel-financial-model.com Summary 01 page 29 of 310


www.excel-financial-model.com Summary 01 page 30 of 310
www.excel-financial-model.com Summary 01 page 31 of 310
File Name: EFM_Classic_Economy_Free_Version (an Alex 002).xlsx
Last updated: 1/10/2017

Share Capital Debt: UL Bank

Debt: HSBC Bank Debt: UBS

Debt: Shareholder Loan Overdraft Facility

Debt Equity

73.77%

www.excel-financial-model.com Summary 01 page 32 of 310


ES in USD in % Bar Chart

23,320 0.9%
(incl. VAT) 962,867 37.4%
43,921 1.7%
443,282 17.2%
ocial insurance+income 59,468 2.3%
me tax (PAYE/Payroll wi 63,952 2.5%
- -
499,550 19.4%
& repayments) 2,250 0.1%
lisation of accruals 12,500 0.5%
17,677 0.7%
56,880 2.2%
36,203 1.4%
105,000 4.1%
248,697 9.7%
- -
2,575,567 100.0%

www.excel-financial-model.com Summary 01 page 33 of 310


available in commercial version only

www.excel-financial-model.com Summary 01 page 34 of 310


Desktops Workstations

Notebooks Software Products

o 5 years !
Net work infrastructure solutions Repair Services

Integration Services Consulting Services

Spare Parts License Fees

available in commercial version only

www.excel-financial-model.com Summary 01 page 35 of 310


www.excel-financial-model.com Summary 01 page 36 of 310
Desktops Workstations

Notebooks Software Products

Net work infrastructure solutions Repair Services

Integration Services Consulting Services

Spare Parts License Fees

available in commercial version only

www.excel-financial-model.com Summary 01 page 37 of 310


www.excel-financial-model.com Summary 01 page 38 of 310
Desktops Workstations

Notebooks Software Products

up to 5 years !
Net work infrastructure solutions Repair Services

Integration Services Consulting Services

Spare Parts License Fees

available in commercial version only

www.excel-financial-model.com Summary 01 page 39 of 310


www.excel-financial-model.com Summary 01 page 40 of 310
sion will show up to 5 years !

FY 2019

www.excel-financial-model.com Summary 01 page 41 of 310


FY 2019

www.excel-financial-model.com Summary 01 page 42 of 310


Cash balance during the first 12 months
(in USD) (commencing in Mar 2019)

350,000

300,000

250,000

200,000

150,000

100,000

50,000

-50,000

-100,000
www.excel-financial-model.com Summary 01 page 43 of 310
19

19

20
19

19

19
ay
ar

ov
ep

an
ul
-50,000

-100,000

19

19
19

19

20
l1
ay
ar

ov
p

n
Ju

Se

Ja
M

N
01

01
01

01

01
01
Cash Balance (end of month)
Overdraft Facility (end of month)
Maximum Overdraft (limit)

www.excel-financial-model.com Summary 01 page 44 of 310


show up to 5 years !
Net Cash Flow
Cash Balance (End-of-Year)

www.excel-financial-model.com Summary 01 page 45 of 310


hareholders Equity FY 2018 FY 2019 available in commercial version only

152,468 242,569
44,123 50,854
- -
8,500 8,500
38,749 126,209
8,837 8,542
52,259 48,464

394,500 335,238

318,787 397,051
145,000 145,000
173,787 252,051

eholders Equity 865,755 974,858

www.excel-financial-model.com Summary 01 page 46 of 310


www.excel-financial-model.com Summary 01 page 47 of 310
Abbreviations

As - Assets
Cur - Current
Deb - Debt
Depr - Depreciation & Amortization
Eq - (Shareholders) Equity
Fix - Fixed
FixAs - Fixed Assets (Intangibles & Tangibles)
FTE - Full Time Equivalent
GrProf - Gross Profit
Liab - Liabilities
longt - long-term
Net Inc - Net Income (EBIT)
NPAT - Net Profit after Tax
OpProf - Operating (Trading) Profit
Tot - Total

www.excel-financial-model.com Summary 01 page 48 of 310


FY 2

Income Statement Q-1 Q-2


(all figures in USD) Period Start 01 Dec 18 01 Jan 19 01 Feb 19 01 Mar 19 01 Apr 19
Period End 31 Dec 18 31 Jan 19 28 Feb 19 31 Mar 19 30 Apr 19

Revenue
- Desktops - - - 38,500 40,700
- Workstations - - - 18,400 23,000
- Notebooks - - - 13,400 13,400
- Software Products - - - 8,250 8,550
- Net work infrastructure solutions - - - 4,500 4,500
- Repair Services - - - 13,992 13,992
- Integration Services - - - 18,000 18,000
- Consulting Services - - - 18,955 19,145
- Spare Parts - - - 9,625 10,175
- License Fees - - - - -
Total Revenue - - - 143,622 151,462
Cost of Sales
- Materials/packaging/goods - - - 66,911 71,957
- Direct labor - - - 4,250 4,250
- Other direct costs - - - 4,381 4,770
Cost of Sales - - - 75,542 80,977
Gross Profit - - - 68,080 70,485
Gross profit margin (in %) - - - 52.6% 53.5%
Operating Expenses (Overheads)
- Management & Administration - - - 12,083 7,085
- Operational - - - 4,633 4,773
- Sales, Marketing & Distribution - - - 12,942 11,269
- Research & Development - - - - -
- General & Miscellaneous - - - 4,450 4,450
Total Overheads - - - 34,109 27,578
Trading Profit - - - 33,971 42,907

www.excel-financial-model.com Summary 02 page 49 of 310


FY 2018

Income Statement Q-3 Q-4


(all figures in USD) 01 May 19 01 Jun 19 01 Jul 19 01 Aug 19 01 Sep 19 01 Oct 19
31 May 19 30 Jun 19 31 Jul 19 31 Aug 19 30 Sep 19 31 Oct 19

Revenue
- Desktops 40,700 40,700 40,700 40,700 40,700 36,300
- Workstations 23,000 23,000 23,000 23,000 23,000 23,000
- Notebooks 13,400 13,400 13,400 13,400 13,400 14,740
- Software Products 8,550 8,550 8,550 8,550 8,550 8,250
- Net work infrastructure solutions 4,500 4,500 4,500 4,500 4,500 4,500
- Repair Services 13,992 13,992 13,992 13,992 13,992 13,992
- Integration Services 18,000 18,000 18,000 18,000 18,000 18,000
- Consulting Services 19,336 19,529 19,725 19,922 20,121 20,322
- Spare Parts 10,175 10,175 10,175 10,175 10,175 9,075
- License Fees - - - - 100,020 -
Total Revenue 151,653 151,846 152,042 152,239 252,458 148,179
Cost of Sales
- Materials/packaging/goods 71,972 71,986 72,001 72,016 72,031 69,401
- Direct labor 4,250 4,250 4,250 4,250 6,333 8,417
- Other direct costs 4,824 4,881 4,941 5,004 6,070 5,064
Cost of Sales 81,046 81,117 81,192 81,269 84,434 82,881
Gross Profit 70,607 70,729 70,850 70,970 168,025 65,298
Gross profit margin (in %) 53.4% 53.4% 53.4% 53.4% 33.4% 55.9%
Operating Expenses (Overheads)
- Management & Administration 7,087 7,089 7,091 7,094 7,096 7,098
- Operational 4,843 4,913 4,983 5,053 5,123 13,593
- Sales, Marketing & Distribution 11,273 11,607 11,281 17,835 18,839 16,414
- Research & Development - - - 6,100 5,100 5,100
- General & Miscellaneous 4,450 4,450 4,450 4,450 4,450 4,450
Total Overheads 27,654 28,060 27,806 40,532 40,608 46,655
Trading Profit 42,954 42,669 43,044 30,438 127,416 18,643

www.excel-financial-model.com Summary 02 page 50 of 310


FY 2018

Income Statement Total


(all figures in USD) 01 Nov 19 01 Mar 19
30 Nov 19 30 Nov 19

Revenue
- Desktops 36,300 355,300
- Workstations 23,000 202,400
- Notebooks 14,740 123,280
- Software Products 8,250 76,050
- Net work infrastructure solutions 5,000 41,000
- Repair Services 13,992 125,928
- Integration Services 20,000 164,000
- Consulting Services 20,526 177,580
- Spare Parts 9,075 88,825
- License Fees - 100,020
Total Revenue 150,883 1,454,383
Cost of Sales
- Materials/packaging/goods 69,641 637,914
- Direct labor 8,417 48,667
- Other direct costs 5,161 45,095
Cost of Sales 83,219 731,676
Gross Profit 67,664 722,707
Gross profit margin (in %) 55.2% 50.3%
Operating Expenses (Overheads)
- Management & Administration 7,100 68,824
- Operational 13,663 61,580
- Sales, Marketing & Distribution 16,798 128,258
- Research & Development 5,100 21,400
- General & Miscellaneous 4,450 40,050
Total Overheads 47,111 320,111
Trading Profit 20,553 402,596

www.excel-financial-model.com Summary 02 page 51 of 310


FY 2019 FY 2019

Income Statement Q-1 Q-2 Q-3 Q-4 Total


(all figures in USD) 01 Dec 19 01 Mar 20 01 Jun 20 01 Sep 20 01 Dec 19
29 Feb 20 31 May 20 31 Aug 20 30 Nov 20 30 Nov 20

Revenue
- Desktops 108,900 108,900 108,900 116,600 443,300
- Workstations 82,800 82,800 82,800 78,200 326,600
- Notebooks 44,220 44,220 45,540 46,200 180,180
- Software Products 24,750 24,750 24,750 25,800 100,050
- Net work infrastructure solutions 15,151 15,610 16,083 16,570 63,413
- Repair Services 40,704 38,160 38,160 38,160 155,184
- Integration Services 60,000 60,000 60,000 60,000 240,000
- Consulting Services 62,816 64,720 66,681 68,701 262,918
- Spare Parts 27,225 27,225 27,225 29,150 110,825
- License Fees 100,030 100,040 100,050 100,060 400,180
Total Revenue 566,596 566,424 570,188 579,441 2,282,650
Cost of Sales
- Materials/packaging/goods 216,757 215,025 215,300 218,797 865,880
- Direct labor 25,418 25,503 25,503 25,503 101,926
- Other direct costs 17,772 18,541 19,471 20,471 76,254
Cost of Sales 259,947 259,069 260,273 264,771 1,044,060
Gross Profit 306,649 307,356 309,915 314,671 1,238,590
Gross profit margin (in %) 45.9% 45.7% 45.6% 45.7% 45.7%
Operating Expenses (Overheads)
- Management & Administration 36,949 37,387 37,457 37,479 149,271
- Operational 41,997 42,920 43,550 56,260 184,727
- Sales, Marketing & Distribution 52,452 64,658 67,894 68,409 253,413
- Research & Development 15,498 15,597 15,597 15,597 62,289
- General & Miscellaneous 13,350 13,350 13,350 13,350 53,400
Total Overheads 160,245 173,912 177,848 191,094 703,100
Trading Profit 146,403 133,444 132,067 123,576 535,490

www.excel-financial-model.com Summary 02 page 52 of 310


Other operating income - - - - -
Bad debts - - - 2,154 2,272
Profit/loss sale of fixed assets - - - - -
Depreciation & Amortization - - - 4,531 5,850
Operating Profit - - - 27,286 34,785
Interest payable - - - 2,201 3,450
Interest receivable - - - 6 -
Extraordinary expenses - - - - 1,000
Extraordinary income - - - - -
Net Profit before Tax - - - 25,092 30,335
Taxes on income - - - 9,871 9,871
Net Profit after Tax (NPAT) - - - 15,221 20,465
cumulated (33,500) (33,500) (33,500) (33,500) (18,279) 2,185
Check (aggregation) Ok

www.excel-financial-model.com Summary 02 page 53 of 310


Other operating income - 4,500 - - - -
Bad debts 2,275 2,278 2,281 2,284 3,787 2,223
Profit/loss sale of fixed assets - - - - - -
Depreciation & Amortization 9,517 9,517 10,183 10,183 10,183 10,183
Operating Profit 31,162 35,375 30,580 17,971 113,446 6,237
Interest payable 1,474 1,257 1,312 1,312 1,293 1,293
Interest receivable - - 39 35 44 195
Extraordinary expenses - - - - - -
Extraordinary income - - - - - 6,500
Net Profit before Tax 29,688 34,118 29,307 16,694 112,197 11,640
Taxes on income 9,871 9,871 9,871 9,871 9,871 9,871
Net Profit after Tax (NPAT) 19,817 24,247 19,437 6,823 102,326 1,769
cumulated 22,002 46,250 65,686 72,510 174,836 176,605
Check (aggregation)

www.excel-financial-model.com Summary 02 page 54 of 310


Other operating income - 4,500
Bad debts 2,263 21,816
Profit/loss sale of fixed assets - -
Depreciation & Amortization 10,183 80,331
Operating Profit 8,106 304,950
Interest payable 1,293 14,884
Interest receivable 239 558
Extraordinary expenses - 1,000
Extraordinary income - 6,500
Net Profit before Tax 7,053 296,124
Taxes on income 9,871 88,837
Net Profit after Tax (NPAT) (2,818) 207,287
cumulated 173,787 173,787
Check (aggregation)

www.excel-financial-model.com Summary 02 page 55 of 310


Other operating income - 7,250 - - 7,250
Bad debts 8,499 8,496 8,553 8,692 34,240
Profit/loss sale of fixed assets - - - - -
Depreciation & Amortization 30,550 32,869 34,258 34,258 131,936
Operating Profit 107,354 99,328 89,256 80,626 376,564
Interest payable 3,793 4,429 4,235 4,085 16,542
Interest receivable 970 731 738 1,095 3,534
Extraordinary expenses - - 1,750 - 1,750
Extraordinary income - - - - -
Net Profit before Tax 104,531 95,630 84,009 77,636 361,807
Taxes on income 27,135 27,135 27,135 27,135 108,542
Net Profit after Tax (NPAT) 77,396 68,495 56,874 50,500 253,265
cumulated 251,182 319,677 376,551 427,051 427,051
Check (aggregation)

www.excel-financial-model.com Summary 02 page 56 of 310


Cash Flow (Direct) Q-1

(all figures in USD) Period Start 01 Dec 18 01 Jan 19 01 Feb 19


Period End 31 Dec 18 31 Jan 19 28 Feb 19

Cash Inflows
Cash collected from sales (incl. VAT) - - -
Changes in advances received - - -
Other operating & extraordinary income - - -
Fixed asset disposals (intangible & tangible assets) - - -
Interest received on cash deposits - - -
Total Cash Inflows - - -

Cash Outflows
Revenue share - - -
Cost of Materials/Goods (incl. VAT) - - -
Other Direct Costs (incl. VAT) - - -
Overheads (incl. VAT) - - -
Direct labor expenses (w/o social insurance + income tax) - - -
Social insurance & income tax (PAYE/Payroll withholdings) - - -
Extraordinary expenses - - -
Capital Expenditure (incl. VAT) - - -
Finance lease charges paid - - -
Finance lease capital payments - - -
Changes in advance payments - - -
Utilisation of accruals - - -
Interest paid (Debt 1-4) - - -
Financing fees (Debt 1-4) - - -
Interest paid (debt facilities existent at model start) - - -
VAT paid/recovered to/from tax authority - - -
Taxes on income paid - - -

www.excel-financial-model.com Summary 03 page 57 of 310


Total Cash Outflows - - -

Financing
Equity
Share Capital - - -
Debt
Debt Facilities (at model start) - - -
Debt 1: UL Bank - - -
Debt 2: HSBC Bank - - -
Debt 3: UBS - - -
Debt 4: Shareholder Loan - - -
Overdraft facility - - -
Total Financing - - -

Cash flow available for equity (CFADS) - - -

Dividend payments - - -

Change in Cash and Cash Balance


Net Cash Flow - - -
Cash B/f 5,000 5,000 5,000
Cash C/f 5,000 5,000 5,000 5,000
Check: Cash always 0 Ok - - -
Check (aggregation) Ok

www.excel-financial-model.com Summary 03 page 58 of 310


FY 2018

Cash Flow (Direct) Q-2 Q-3

(all figures in USD) 01 Mar 19 01 Apr 19 01 May 19 01 Jun 19 01 Jul 19


31 Mar 19 30 Apr 19 31 May 19 30 Jun 19 31 Jul 19

Cash Inflows
Cash collected from sales (incl. VAT) 135,222 168,871 177,966 178,490 175,596
Changes in advances received - 5,000 - - -
Other operating & extraordinary income - - - 4,500 -
Fixed asset disposals (intangible & tangible assets) - - - - -
Interest received on cash deposits 6 - - - 39
Total Cash Inflows 135,228 173,871 177,966 182,990 175,635

Cash Outflows
Revenue share (1,038) (1,799) (2,002) (2,005) (2,005)
Cost of Materials/Goods (incl. VAT) (43,847) (87,181) (83,705) (83,379) (83,508)
Other Direct Costs (incl. VAT) (3,005) (3,152) (3,214) (3,279) (3,347)
Overheads (incl. VAT) (28,516) (26,321) (26,716) (27,178) (26,889)
Direct labor expenses (w/o social insurance + income tax) (3,417) (3,417) (3,417) (3,417) (3,417)
Social insurance & income tax (PAYE/Payroll withholdings) - (3,438) (5,938) (3,438) (3,438)
Extraordinary expenses - - - - -
Capital Expenditure (incl. VAT) (134,000) (255,200) - (6,400) (55,000)
Finance lease charges paid - - - - (125)
Finance lease capital payments - - - - -
Changes in advance payments - - - - -
Utilisation of accruals - - - (2,500) -
Interest paid (Debt 1-4) (35) (35) (642) (443) (373)
Financing fees (Debt 1-4) (1,333) (2,582) - - -
Interest paid (debt facilities existent at model start) (833) (833) (833) (814) (814)
VAT paid/recovered to/from tax authority - - - (12,100) -
Taxes on income paid - - (26,667) - -

www.excel-financial-model.com Summary 03 page 59 of 310


Total Cash Outflows (216,023) (383,956) (153,132) (144,952) (178,915)

Financing
Equity
Share Capital 75,000 - - - -
Debt
Debt Facilities (at model start) - - (5,000) - -
Debt 1: UL Bank 795 79,205 - - -
Debt 2: HSBC Bank - 40,000 - - -
Debt 3: UBS - 60,000 - - -
Debt 4: Shareholder Loan - 7,500 - - -
Overdraft facility - 23,380 (19,834) (7,046) -
Total Financing 75,795 210,085 (24,834) (7,046) -

Cash flow available for equity (CFADS) (5,000) - - 30,992 (3,280)

Dividend payments - - - - -

Change in Cash and Cash Balance


Net Cash Flow (5,000) - - 30,992 (3,280)
Cash B/f 5,000 - - - 30,992
Cash C/f - - - 30,992 27,712
Check: Cash always 0 - - - - -
Check (aggregation)

www.excel-financial-model.com Summary 03 page 60 of 310


FY 2018 FY 2018

Cash Flow (Direct) Q-4 Total

(all figures in USD) 01 Aug 19 01 Sep 19 01 Oct 19 01 Nov 19 01 Mar 19


31 Aug 19 30 Sep 19 31 Oct 19 30 Nov 19 30 Nov 19

Cash Inflows
Cash collected from sales (incl. VAT) 175,829 274,584 172,795 174,590 1,633,943
Changes in advances received - - - - 5,000
Other operating & extraordinary income - - 6,500 - 11,000
Fixed asset disposals (intangible & tangible assets) - - - - -
Interest received on cash deposits 35 44 195 239 558
Total Cash Inflows 175,864 274,628 179,490 174,830 1,650,501

Cash Outflows
Revenue share (2,005) (2,005) (1,984) (1,978) (16,820)
Cost of Materials/Goods (incl. VAT) (83,525) (83,542) (82,537) (80,150) (711,374)
Other Direct Costs (incl. VAT) (3,418) (4,634) (3,521) (3,632) (31,202)
Overheads (incl. VAT) (37,855) (38,292) (42,446) (42,966) (297,179)
Direct labor expenses (w/o social insurance + income tax) (3,417) (5,083) (6,750) (6,750) (39,083)
Social insurance & income tax (PAYE/Payroll withholdings) (5,438) (5,208) (5,625) (7,604) (40,125)
Extraordinary expenses - - - - -
Capital Expenditure (incl. VAT) - - - - (450,600)
Finance lease charges paid (125) (125) (125) (125) (625)
Finance lease capital payments - (1,250) - - (1,250)
Changes in advance payments - - - (10,000) (10,000)
Utilisation of accruals - - - - (2,500)
Interest paid (Debt 1-4) (373) (373) (373) (373) (3,020)
Financing fees (Debt 1-4) - - - - (3,915)
Interest paid (debt facilities existent at model start) (814) (795) (795) (795) (7,324)
VAT paid/recovered to/from tax authority - (12,151) - - (24,251)
Taxes on income paid (26,667) - - (26,667) (80,000)

www.excel-financial-model.com Summary 03 page 61 of 310


Total Cash Outflows (163,636) (153,459) (144,157) (181,040) (1,719,269)

Financing
Equity
Share Capital - - - - 75,000
Debt
Debt Facilities (at model start) (5,000) - - (5,000) (15,000)
Debt 1: UL Bank - - - - 80,000
Debt 2: HSBC Bank - - - - 40,000
Debt 3: UBS - - - - 60,000
Debt 4: Shareholder Loan - - - - 7,500
Overdraft facility - - - - (3,500)
Total Financing (5,000) - - (5,000) 244,000

Cash flow available for equity (CFADS) 7,228 121,169 35,333 (11,210) 175,232

Dividend payments - - - - -

Change in Cash and Cash Balance


Net Cash Flow 7,228 121,169 35,333 (11,210) 175,232
Cash B/f 27,712 34,940 156,109 191,443 5,000
Cash C/f 34,940 156,109 191,443 180,232 180,232
Check: Cash always 0 - - - - -
Check (aggregation)

www.excel-financial-model.com Summary 03 page 62 of 310


FY 2019 FY 2019

Cash Flow (Direct) Q-1 Q-2 Q-3 Q-4 Total

(all figures in USD) 01 Dec 19 01 Mar 20 01 Jun 20 01 Sep 20 01 Dec 19


29 Feb 20 31 May 20 31 Aug 20 30 Nov 20 30 Nov 20

Cash Inflows
Cash collected from sales (incl. VAT) 633,216 635,449 639,567 648,209 2,556,442
Changes in advances received - (3,000) - (2,000) (5,000)
Other operating & extraordinary income - 7,250 - - 7,250
Fixed asset disposals (intangible & tangible assets) - - - - -
Interest received on cash deposits 970 731 738 1,095 3,534
Total Cash Inflows 634,186 640,430 640,306 647,304 2,562,226

Cash Outflows
Revenue share (6,500) (6,615) (6,615) (6,516) (26,246)
Cost of Materials/Goods (incl. VAT) (251,493) (249,388) (249,896) (249,620) (1,000,397)
Other Direct Costs (incl. VAT) (12,718) (13,595) (14,656) (15,939) (56,908)
Overheads (incl. VAT) (146,103) (157,192) (160,312) (171,479) (635,085)
Direct labor expenses (w/o social insurance + income tax) (20,385) (20,453) (20,453) (20,453) (81,743)
Social insurance & income tax (PAYE/Payroll withholdings) (23,827) (26,710) (28,419) (29,914) (108,870)
Extraordinary expenses - - (1,750) - (1,750)
Capital Expenditure (incl. VAT) (48,950) (59,000) - - (107,950)
Finance lease charges paid (375) (375) (375) (375) (1,500)
Finance lease capital payments - - - (1,500) (1,500)
Changes in advance payments - 5,000 - - 5,000
Utilisation of accruals - - - - -
Interest paid (Debt 1-4) (1,090) (1,781) (1,644) (1,550) (6,065)
Financing fees (Debt 1-4) - - - - -
Interest paid (debt facilities existent at model start) (2,329) (2,273) (2,216) (2,160) (8,978)
VAT paid/recovered to/from tax authority (11,952) (6,689) (11,911) (12,093) (42,644)
Taxes on income paid (25,000) (33,837) (25,000) (25,000) (108,837)

www.excel-financial-model.com Summary 03 page 63 of 310


Total Cash Outflows (550,721) (572,907) (523,246) (536,598) (2,183,471)

Financing
Equity
Share Capital - - - - -
Debt
Debt Facilities (at model start) (5,000) (5,000) (5,000) (5,000) (20,000)
Debt 1: UL Bank - - - (1,762) (1,762)
Debt 2: HSBC Bank (10,000) - (10,000) - (20,000)
Debt 3: UBS - (10,000) - - (10,000)
Debt 4: Shareholder Loan - - (7,500) - (7,500)
Overdraft facility - - - - -
Total Financing (15,000) (15,000) (22,500) (6,762) (59,262)

Cash flow available for equity (CFADS) 68,465 52,523 94,560 103,944 319,492

Dividend payments - (175,000) - - (175,000)

Change in Cash and Cash Balance


Net Cash Flow 68,465 (122,477) 94,560 103,944 144,492
Cash B/f 180,232 248,697 126,221 220,781 180,232
Cash C/f 248,697 126,221 220,781 324,725 324,725
Check: Cash always 0 - - - - -
Check (aggregation)

www.excel-financial-model.com Summary 03 page 64 of 310


FY

Balance Sheet Q-1 Q-2

(all figures in USD) 28 Feb 19 01 Dec 18 01 Jan 19 01 Feb 19 01 Mar 19 01 Apr 19


Op Bal 31 Dec 18 31 Jan 19 28 Feb 19 31 Mar 19 30 Apr 19

Intangible Assets 2,000 - - - 76,983 76,342


Tangible Assets 255,000 - - - 300,486 515,278
Financial Assets / Investments - - - - - -
Total Non-current Assets 257,000 - - - 377,469 591,619

Inventory 12,000 - - - 16,570 18,390


Changes in advance payments - - - - -
Accounts receivables 12,500 - - - 38,684 43,385
VAT owed to company - - - 4,692 6,030
Cash at bank 5,000 - - - - -
Total Current Assets 29,500 - - - 59,945 67,805

Overdraft facility 3,500 - - - 3,500 26,880


Changes in advances received - - - - 5,000
Accounts Payables 10,000 - - - 42,992 40,924
Sundry Creditors - - - 4,150 4,492
Accrued revenue share - - - 708 914
Accruals 10,000 - - - 10,000 11,000
Finance lease obligations - - - - -
Payroll withholdings owed 4,500 - - - 7,938 7,938
VAT owed by company - - - 6,660 7,177
Taxes on income owed - - - 9,871 19,742

www.excel-financial-model.com Summary 04 page 65 of 310


VAT owed to tax authority - - - 2,081 (21,327)
Total Current Liabilities 28,000 - - - 87,899 102,739

Net current assets 1,500 - - - (27,954) (34,934)


Total assets less current liabilities 258,500 - - - 349,516 556,685

Debt Facilities (at model start) 222,000 - - - 222,000 222,000


Debt 1: UL Bank - - - 795 80,000
Debt 2: HSBC Bank - - - - 40,000
Debt 3: UBS - - - - 60,000
Debt 4: Shareholder Loan - - - - 7,500
Long-term Liabilities 222,000 - - - 222,795 409,500

NET ASSETS 36,500 - - - 126,721 147,185

Share Capital 70,000 - - - 145,000 145,000


Retained Earnings / (loss carried forward) (33,500) - - - (18,279) 2,185
Shareholders Equity 36,500 - - - 126,721 147,185

Check 1 Ok - - - - -
Check 2 Ok - - - -
Check 3 (aggregation) Ok

www.excel-financial-model.com Summary 04 page 66 of 310


FY 2018

Balance Sheet Q-3 Q-4

(all figures in USD) 01 May 19 01 Jun 19 01 Jul 19 01 Aug 19 01 Sep 19 01 Oct 19 01 Nov 19
31 May 19 30 Jun 19 31 Jul 19 31 Aug 19 30 Sep 19 31 Oct 19 30 Nov 19

Intangible Assets 75,700 75,058 74,417 73,775 73,133 72,492 71,850


Tangible Assets 506,403 537,528 527,986 518,444 508,903 499,361 489,819
Financial Assets / Investments - - 55,000 55,000 55,000 55,000 55,000
Total Non-current Assets 582,103 612,586 657,403 647,219 637,036 626,853 616,669

Inventory 18,390 18,390 18,390 18,390 18,390 17,845 17,845


Changes in advance payments - - - - - - 10,000
Accounts receivables 40,506 37,381 37,381 37,381 37,381 35,822 35,360
VAT owed to company 6,079 6,079 6,079 6,079 6,079 5,741 5,649
Cash at bank - 30,992 27,712 34,940 156,109 191,443 180,232
Total Current Assets 64,975 92,842 89,562 96,790 217,959 250,851 249,085

Overdraft facility 7,046 - - - - - -


Changes in advances received 5,000 5,000 5,000 5,000 5,000 5,000 5,000
Accounts Payables 40,736 40,844 40,855 40,866 40,877 38,580 39,126
Sundry Creditors 4,564 4,636 4,708 4,780 4,852 4,924 4,997
Accrued revenue share 917 917 917 917 917 908 905
Accruals 11,000 8,500 8,500 8,500 8,500 8,500 8,500
Finance lease obligations - 40,000 40,000 40,000 38,750 38,750 38,750
Payroll withholdings owed 5,438 5,438 5,438 5,208 5,625 7,604 7,604
VAT owed by company 7,157 7,184 7,196 7,208 7,220 6,862 6,960
Taxes on income owed 2,946 12,816 22,687 5,891 15,762 25,633 8,837

www.excel-financial-model.com Summary 04 page 67 of 310


VAT owed to tax authority (9,227) (15,656) (3,522) 8,630 8,157 19,838 31,790
Total Current Liabilities 75,575 109,679 131,779 127,000 135,660 156,600 152,468

Net current assets (10,600) (16,836) (42,216) (30,210) 82,300 94,252 96,617
Total assets less current liabilities 571,502 595,750 615,186 617,010 719,336 721,105 713,287

Debt Facilities (at model start) 217,000 217,000 217,000 212,000 212,000 212,000 207,000
Debt 1: UL Bank 80,000 80,000 80,000 80,000 80,000 80,000 80,000
Debt 2: HSBC Bank 40,000 40,000 40,000 40,000 40,000 40,000 40,000
Debt 3: UBS 60,000 60,000 60,000 60,000 60,000 60,000 60,000
Debt 4: Shareholder Loan 7,500 7,500 7,500 7,500 7,500 7,500 7,500
Long-term Liabilities 404,500 404,500 404,500 399,500 399,500 399,500 394,500

NET ASSETS 167,002 191,250 210,686 217,510 319,836 321,605 318,787

Share Capital 145,000 145,000 145,000 145,000 145,000 145,000 145,000


Retained Earnings / (loss carried forward) 22,002 46,250 65,686 72,510 174,836 176,605 173,787
Shareholders Equity 167,002 191,250 210,686 217,510 319,836 321,605 318,787

Check 1 - - - - - - -
Check 2 - - - - - - -
Check 3 (aggregation)

www.excel-financial-model.com Summary 04 page 68 of 310


FY 2018

Balance Sheet Total

(all figures in USD) 01 Mar 19


30 Nov 19

Intangible Assets 71,850


Tangible Assets 489,819
Financial Assets / Investments 55,000
Total Non-current Assets 616,669

Inventory 17,845
Changes in advance payments 10,000
Accounts receivables 35,360
VAT owed to company 5,649
Cash at bank 180,232
Total Current Assets 249,085

Overdraft facility -
Changes in advances received 5,000
Accounts Payables 39,126
Sundry Creditors 4,997
Accrued revenue share 905
Accruals 8,500
Finance lease obligations 38,750
Payroll withholdings owed 7,604
VAT owed by company 6,960
Taxes on income owed 8,837

www.excel-financial-model.com Summary 04 page 69 of 310


VAT owed to tax authority 31,790
Total Current Liabilities 152,468

Net current assets 96,617


Total assets less current liabilities 713,287

Debt Facilities (at model start) 207,000


Debt 1: UL Bank 80,000
Debt 2: HSBC Bank 40,000
Debt 3: UBS 60,000
Debt 4: Shareholder Loan 7,500
Long-term Liabilities 394,500

NET ASSETS 318,787

Share Capital 145,000


Retained Earnings / (loss carried forward) 173,787
Shareholders Equity 318,787

Check 1 -
Check 2 -
Check 3 (aggregation)

www.excel-financial-model.com Summary 04 page 70 of 310


FY 2019 FY 2019

Balance Sheet Q-1 Q-2 Q-3 Q-4 Total

(all figures in USD) 01 Dec 19 01 Mar 20 01 Jun 20 01 Sep 20 01 Dec 19


29 Feb 20 31 May 20 31 Aug 20 30 Nov 20 30 Nov 20

Intangible Assets 69,925 68,000 66,075 64,150 64,150


Tangible Assets 493,694 512,750 480,417 448,083 448,083
Financial Assets / Investments 66,250 66,250 66,250 66,250 66,250
Total Non-current Assets 629,869 647,000 612,742 578,483 578,483

Inventory 19,225 19,225 19,390 20,240 20,240


Changes in advance payments 10,000 5,000 5,000 5,000 5,000
Accounts receivables 37,625 37,625 37,755 39,966 39,966
VAT owed to company 5,875 5,875 5,888 6,444 6,444
Cash at bank 248,697 126,221 220,781 324,725 324,725
Total Current Assets 321,422 193,946 288,814 396,375 396,375

Overdraft facility - - - - -
Changes in advances received 5,000 2,000 2,000 - -
Accounts Payables 40,459 40,495 40,533 44,990 44,990
Sundry Creditors 5,213 5,430 5,647 5,864 5,864
Accrued revenue share 1,020 1,020 1,020 994 994
Accruals 8,500 8,500 8,500 8,500 8,500
Finance lease obligations 38,750 38,750 38,750 37,250 37,250
Payroll withholdings owed 8,619 9,473 9,473 10,220 10,220
VAT owed by company 7,203 7,239 7,276 8,019 8,019
Taxes on income owed 10,973 4,271 6,406 8,542 8,542

www.excel-financial-model.com Summary 04 page 71 of 310


VAT owed to tax authority 49,872 69,590 93,400 118,189 118,189
Total Current Liabilities 175,610 186,769 213,005 242,569 242,569

Net current assets 145,813 7,177 75,809 153,806 153,806


Total assets less current liabilities 775,682 654,177 688,551 732,289 732,289

Debt Facilities (at model start) 202,000 197,000 192,000 187,000 187,000
Debt 1: UL Bank 80,000 80,000 80,000 78,238 78,238
Debt 2: HSBC Bank 30,000 30,000 20,000 20,000 20,000
Debt 3: UBS 60,000 50,000 50,000 50,000 50,000
Debt 4: Shareholder Loan 7,500 7,500 - - -
Long-term Liabilities 379,500 364,500 342,000 335,238 335,238

NET ASSETS 396,182 289,677 346,551 397,051 397,051

Share Capital 145,000 145,000 145,000 145,000 145,000


Retained Earnings / (loss carried forward) 251,182 144,677 201,551 252,051 252,051
Shareholders Equity 396,182 289,677 346,551 397,051 397,051

Check 1 - - - - -
Check 2 - - - - -
Check 3 (aggregation)

www.excel-financial-model.com Summary 04 page 72 of 310


Assumptions X-ample Computech Ltd.
Model: 5 Year Forecast Go to table of contents
Model Integrity: Ok Go to error checks

General Model Assumptions


Names and Information inputs only in these cells

Legal form Text Limited


Company name Text X-ample Computech Ltd.
Model name Text 5 Year Forecast
File name EFM_Classic_Economy_Free_Version (an Alex 002).x
Author of model Text TR
Last update Date 10 Jan 17
Language/Terminology (US vs. UK) Selection American English (US-Terminology)
Default currency code or symbol ISO 4217 Code USD max of 3 characters
Currency unit (select denomination) 1 or 1.000 1
Resulting currency label USD

Timing and Financial Year All timing parameters are fully adjustable in commercial version only
Start Date Date 01 Mar 19 Last month of finan
Planning horizon: Short financial year + x additional yrs Additional yrs 1 Year 1st financial year in
End Date Date 30 Nov 20 Short financ

Assumptions: Products and Services


Title for Product/Service Categories Input/output Taxes (sales taxes, GST, VAT etc.)

Description (used throughout the model) Select VAT Rate VAT Rate

www.excel-financial-model.com Inputs page 73 of 310


1 Desktops Rate 1 20.0%
2 Workstations Rate 2 10.0%
3 Notebooks Rate 2 10.0%
4 Software Products Rate 1 20.0%
5 Net work infrastructure solutions Rate 3 8.0%
6 Repair Services Rate 1 20.0%
7 Integration Services Rate 1 20.0%
8 Consulting Services Rate 1 20.0%
9 Spare Parts Rate 1 20.0%
10 License Fees Zero Rate -

=> Individual rates can be changed on this sh


Allocation of other direct costs to products/services
Based on 1. direct payroll costs, 2. sales, or 3. percentage inputs Selection Sales 2

Bad Debts
Bad debts (as % sales) % sales 1.50%

www.excel-financial-model.com Inputs page 74 of 310


Human Resources
Wages & Salaries
Variable descriptions (input cells) can be changed Base Salary p.a.
1. Direct Labor Staff Annual Raise 2019
Fill in name or positon here USD 1.0% 20,000
Fill in name or positon here USD 1.5% 35,000
Fill in name or positon here USD 1.5% 30,000
Fill in name or positon here USD

2. Management & Administration Staff


Fill in name or positon here USD 2.5% 50,000
Fill in name or positon here USD 2.5% 40,000
Fill in name or positon here USD
Fill in name or positon here USD

3. Operational Staff
Fill in name or positon here USD 2.5% 35,000
Fill in name or positon here USD 2.5% 40,000
Fill in name or positon here USD
Fill in name or positon here USD

4. Sales, Marketing & Distribution Staff


Fill in name or positon here USD 2.5% 40,000
Fill in name or positon here USD 2.5% 25,000
Fill in name or positon here USD
Fill in name or positon here USD

www.excel-financial-model.com Inputs page 75 of 310


5. Research & Development
Fill in name or positon here USD 2.0% 45,000
Fill in name or positon here USD
Fill in name or positon here USD
Fill in name or positon here USD

Social security contributions and taxes


Income taxes & social insurances % of base salary 25.0% => can be turned on/off for each

Management &
Other Staff Costs Division =>
Administration Staff
Operational Staff

Recruiting Costs (one-time upon hiring) USD per FTE 5,000 -


Travel & Entertainment Costs USD /FTE/month 500 150
Communications Services USD /FTE/month 100 50
Training Costs % of base salary 5.0% 3.0%
Bonus at Plan Performance % of base salary 4.0% -
Spare % of base salary - -
Other staff costs for division <Direct Labor Staff> to be

www.excel-financial-model.com Inputs page 76 of 310


Financing
Equity
Initial equity
Share Capital (maximum) USD 75,000 => cash-in at 1st
Additional equity
Share Capital USD -

Debt
1. Debt 1 automatic Annuity with quarterly interest and principal repaymen
Facility description Text UL Bank
Include this automatic debt facility ? Selection Yes Applied
Maximum debt (limit) USD 80,000 80,000
Timing UL Bank
Drawdown Period Months after start date 12 Month(s)
End of drawdown period Date 29 Feb 20
Tenor (after drawdown period) Years 10 Year(s) 120 Month(s)
Grace period Selection 6 Month(s)
Start repayment Date 30 Aug 20
Final maturity date Date 28 Feb 30
Total no of repayments (quarterly) # 38

Interest and Financing Fees: UL Bank


Interest % p.a. 3.75% % per quarter
Upfront Fee % of facility 1.50%
Upfront Fee USD 1,200
Commitment Fee % p.a. 2.00% % per month

2. Debt 2 semi-automatic Manual input of drawdowns and repayments necessar


Facility description Text HSBC Bank
Manual input of interest ? Selection No Interest will be calculated on a m

www.excel-financial-model.com Inputs page 77 of 310


Interest (in case automatic calculation is selected) % p.a. 3.50%

3. Debt 3
Facility description Text UBS
Manual input of interest ? Selection No Interest will be calculated on a m
Interest (in case automatic calculation is selected) % p.a. 5.00%

4. Debt 4
Facility description Text Shareholder Loan
Manual input of interest ? Selection No Interest will be calculated on a m
Interest (in case automatic calculation is selected) % p.a. 1.00%

5. Overdraft Facility / Current Account (automatic)


Current account (max. overdraft) USD 65,000 Actual max. dra
Check current account with starting balance Check Ok
Interest paid on overdraft % p.a. 12.00% % per month

www.excel-financial-model.com Inputs page 78 of 310


Other Assumptions
Payment Targets receivables/payables
Payment Profile: Receivables Percent Distribution
Product/Service Same Month 1M later
Desktops 60.0% 30.0%
Workstations 50.0% 50.0%
Notebooks 80.0% 20.0%
Software Products 70.0% 20.0%
Net work infrastructure solutions 100.0%
Repair Services 100.0%
Integration Services 100.0%
Consulting Services 100.0%
Spare Parts 100.0%
License Fees 100.0%

Payment Profile: Payables (material/packaging & goods) Percent Distribution


Product/Service Same Month 1M later
Desktops 25.0% 75.0%
Workstations 50.0% 50.0%
Notebooks 60.0% 40.0%
Software Products - 70.0%
Net work infrastructure solutions 100.0%
Repair Services 80.0% 20.0%
Integration Services 25.0% 75.0%
Consulting Services 25.0% 75.0%
Spare Parts 90.0% 10.0%
License Fees 100.0%

www.excel-financial-model.com Inputs page 79 of 310


Taxes
1. Taxes on Income
Tax rate % 30.0%
Tax loss carryforward at model start USD -

Tax advances (prepayments) Financial Year => FY 2019 FY 2020


Advance tax payments USD p.a. 80,000 100,000
Tax payable (automat. calculation) USD p.a. 88,837 108,542

Prepayment dates (quarterly) Month of FY 3 6


Tax payment for previous year Month of FY 4 of the following FY

www.excel-financial-model.com Inputs page 80 of 310


2. VAT / Sales Tax
Set descriptive term for sales or input/output tax Selection VAT select "Sales Tax", "GST" for G
VAT - Rates set all rates (1-3) below to zero if VAT (or other similar
Zero Rate % -
Rate 1 % 20.0%
Rate 2 % 10.0%
Rate 3 % 8.0%
VAT - Payment Dates
Intervall when VAT is paid to or refunded by state/tax authority Selection Quarterly 3
Percentage subject to VAT and rates applied
Output tax on Product/Service Sales => individual assumptions in row 28 ff. Information Percentage
Input tax on cost of materials/packaging & goods % 80% rate applied
Input tax on all other non-payroll expenses (other operat. exp., overheads etc.) % 70% rate applied
Input tax on capital expenditure => individual assumptions on sheet Capex Information

Miscellaneous
Interest Receipts
Interest rate cash on bank % p.a. 1.50% % per month

Target Stock / Change in Inventory


Include stock/inventory planning ? => Yes/No Selection Yes

P&L and Balance Sheet Items (no inputs here => see comments in column H)
Income Statement Items 2019 2020
Other operating income USD 4,500 7,250
Extraordinary expenses USD - 1,750
Extraordinary income USD 6,500 -

www.excel-financial-model.com Inputs page 81 of 310


Balance Sheet Items
Accruals 2019 2020
Increase USD 1,000 -
Decrease (utilisation) USD (2,500) -
Changes in Advances Received & BS Account
Increase USD 5,000 -
Decrease USD - (5,000)
Changes in Advance Payments & BS Account
Increase USD 10,000 -
Decrease USD - (5,000)
Phasing out of opening balance sheet items
Payroll withholdings owed USD (4,500) -

www.excel-financial-model.com Inputs page 82 of 310


Opening Balance (optional)
at model start => 28 Feb 19
Non-current Assets (NBV) 257,000 Notes:
Intangible Assets USD 2,000 => Amortisation can be de
Tangible Assets 255,000 => Variable descriptions fo
- Land and Buildings USD 100,000 => Depreciation can be de
- Plant & Machinery USD 130,000 => Depreciation can be de
- Vehicles USD 25,000 => Depreciation can be de
Financial Assets (Investments) USD - => Depreciation can be de

Current Assets 29,500


Inventory USD 12,000 => detailed input by produ
Accounts receivables USD 12,500 => equally phased out ove
Cash at bank USD 5,000

Current Liabilities 28,000


Overdraft facility USD 3,500
Accounts payables USD 10,000 => equally phased out ove
Accruals USD 10,000 => detailed input on this s
Payroll withholdings owed USD 4,500 => detailed input on this s

Long-term Liabilities
Debt Facilities (at model start) USD 222,000 => detailed input of princip

Net Assets USD 36,500

Shareholders Equity
Share Capital USD 70,000
Retained Earnings / (loss carried forward) USD (33,500) => negative inputs for any

Shareholders Equity USD 36,500

www.excel-financial-model.com Inputs page 83 of 310


Balance Check Ok -

www.excel-financial-model.com Inputs page 84 of 310


Integrity and Error Checks
Error Check Link to Error Check Result Tolerance

Balance Sheet (monthly on IFS) To Control Cell - 0.001


Balance Sheet (Summary 04) To Control Cell - 0.001
Balance Sheet (Summary 01) To Control Cell - 0.001
Balance Sheet (Opening Balance) To Control Cell - 0.001
Sources = Uses To Control Cell - 0.001
Sufficient Funding (incl. Overdraft Facility) To Control Cell - 0.001
Cash always 0 To Control Cell - 0.001
Aggregation Income Statement (Summary 02 To Control Cell - 0.001
Aggregation Cashflow (Summary 03) To Control Cell - 0.001
Aggregation Balance Sheet (Summary 04) To Control Cell - 0.001
Aggregation Income Statement (Summary 01 To Control Cell - 0.001
Aggregation Cashflow (Summary 01) To Control Cell - 0.001
Check: VAT To Control Cell - 0.001
Payment Profile Debtors/Receivables To Control Cell - 0.001
Payment Profile Creditors/Payables To Control Cell - 0.001
Debt Facilities (at model start) - Principal payments Debt facility? To Control Cell - 0.001
Debt 1: UL Bank - Repayment Debt ? To Control Cell - 0.001
Debt 2: HSBC Bank - Repayment Debt ? To Control Cell - 0.001
Debt 3: UBS - Repayment Debt ? To Control Cell - 0.001
Debt 4: Shareholder Loan - Repayment Debt ? To Control Cell - 0.001
Overdraft limit >= Opening balance value? To Control Cell - 0.001
Check accruals: Decrease <= Existing Accruals? To Control Cell - 0.001
Check advances received: Decrease <= Existing advances received? To Control Cell - 0.001
Check advance payments: Decrease <= Existing advance payments? To Control Cell - 0.001
Check phasing out PAYE/Payroll withholdings owed OK? To Control Cell - 0.001
Master Check: Inputs for sale of assets OK ? To Control Cell - 0.001

www.excel-financial-model.com Inputs page 85 of 310


Manual allocation: percentage distribution OK? To Control Cell - 0.001
Allocation of other direct costs OK? To Control Cell - 0.001
Total costs of sales: allocated sum and P&L identical? To Control Cell - 0.001
N.N. 0.001
N.N. 0.001
N.N. 0.001
N.N. 0.001

Integrity (Master )

www.excel-financial-model.com Inputs page 86 of 310


Run this macro to delete all input data !

Time-saving macros available in commerical version only

Classic_Economy_Free_Version (an Alex 002).xlsx

2
max of 3 characters For full version click button

Full Version

Inputs Financial Year


Last month of financial year NOV 11
1st financial year in overview 01 Dec 18 until 30 Nov 19
Short financial year? Yes

Revenue Share

Revenue Share

www.excel-financial-model.com Inputs page 87 of 310


-
5.0%

10.0%

ndividual rates can be changed on this sheet in row 183 ff.

www.excel-financial-model.com Inputs page 88 of 310


2020
20,200
35,525
30,450
-

51,250
41,000
-
-

35,875
41,000
-
-

41,000
25,625
-
-

www.excel-financial-model.com Inputs page 89 of 310


45,900
-
-
-

=> can be turned on/off for each staff member (on sheet human resources)

Sales, Marketing & Research &


Distribution Staff Development
1,500 1,000
550 100
100 50
2.0% 5.0%
5.0% 2.0%
- -
taff costs for division <Direct Labor Staff> to be planned on sheet Costs 02 rows 233 ff.

www.excel-financial-model.com Inputs page 90 of 310


=> cash-in at 1st month ? No

=> cash-in on 01 Apr 16

y with quarterly interest and principal repayment

0.94%

0.17%

input of drawdowns and repayments necessary, interest may be calculated automatic (if selected)

Interest will be calculated on a monthly basis with below interest rate

www.excel-financial-model.com Inputs page 91 of 310


Interest will be calculated on a monthly basis with below interest rate

Interest will be calculated on a monthly basis with below interest rate

Actual max. drawdown 23,380 USD

1.00%

www.excel-financial-model.com Inputs page 92 of 310


Percent Distribution
2M later 3M later => Total for each row must equal 100%
10.0% Ok
- - Ok
- - Ok
10.0% - Ok
- Ok
- - Ok
- - Ok
- - Ok
- - Ok
- - Ok
Check Ok

Percent Distribution
2M later 3M later => Total for each row must equal 100%
Ok
- Ok
- Ok
20.0% 10.0% Ok
- - Ok
- - Ok
- - Ok
- - Ok
- - Ok
- - Ok

www.excel-financial-model.com Inputs page 93 of 310


Check Ok

9 12

www.excel-financial-model.com Inputs page 94 of 310


select "Sales Tax", "GST" for Goods & Services Tax or "VAT" for Value Added Tax
ates (1-3) below to zero if VAT (or other similar taxes) are not applicable

Select Rate
Rate 1 20.0%
Rate 1 20.0%

0.13%

uts here => see comments in column H)

=> detailed input on this sheet (row 302)


=> detailed input on this sheet (row 303)
=> detailed input on this sheet (row 304)

www.excel-financial-model.com Inputs page 95 of 310


=> detailed input on this sheet (row 309)
=> detailed input on this sheet (row 310)

=> detailed input on this sheet (row 315)


=> detailed input on this sheet (row 316)

=> detailed input on this sheet (row 321)


=> detailed input on this sheet (row 322)

=> detailed input on this sheet (row 327)

www.excel-financial-model.com Inputs page 96 of 310


=> Amortisation can be defined on sheet Capex (row 19)
=> Variable descriptions for tangible asset class can be changed on sheet Capex
=> Depreciation can be defined on sheet Capex (row 52)
=> Depreciation can be defined on sheet Capex (row 78)
=> Depreciation can be defined on sheet Capex (row 104)
=> Depreciation can be defined on sheet Capex (row 136)

=> detailed input by product/service on the right => Inventory: Opening values by product/service
=> equally phased out over a period of x months => 4 month(s) Desktops 6,000
Workstations 750
Notebooks 4,500
Software Products 750
Net work infrastructure solutions
=> equally phased out over a period of x months => 2 month(s) Repair Services
=> detailed input on this sheet (row 307 ff.) Integration Services
=> detailed input on this sheet (row 327) Consulting Services
Spare Parts
License Fees
=> detailed input of principal repayments and interest on sheet Financing (rows 144 ff.) Total: 12,000

=> negative inputs for any loss carried forward !

www.excel-financial-model.com Inputs page 97 of 310


Delta

www.excel-financial-model.com Inputs page 98 of 310


Pass / Fail

Ok
Ok
Ok
Ok
Ok
Ok
Ok
Ok
Ok
Ok
Ok
Ok
Ok
Ok
Ok
Ok
Ok
Ok
Ok
Ok
Ok
Ok
Ok
Ok
Ok
Ok

www.excel-financial-model.com Inputs page 99 of 310


Ok
Ok
Ok
Ok
Ok
Ok
Ok

Ok

www.excel-financial-model.com Inputs page 100 of 310


Sales
Model: 5 Year Forecast Go to table of contents
Model Integrity: Ok Go to error checks
Period Start 01 Mar 19 01 Apr 19
Period End Start End 28 Feb 19 31 Mar 19 30 Apr 19
Model Life 01 Mar 19 30 Nov 20 21 1 1

Sales Assumptions
1. Method: Manual, Direct Input All assumption values should be entered
Desktops USD -
Workstations USD -
Notebooks USD -
Software Products USD -
Net work infrastructure solutions USD 104,413 4,500 4,500
Repair Services USD 281,112 13,992 13,992
Integration Services USD 404,000 18,000 18,000
Consulting Services USD 440,499 18,955 19,145
Spare Parts USD 199,650 9,625 10,175
License Fees USD 500,200
Sales Subtotal 1 USD 1,929,873 65,072 65,812

2. Method: Price x Quantity All assumption values should be entered


Desktops
Sales quantity Units 726 35 37
Net selling price (per sales unit) USD 1,100.0 1,100.0
Sales Desktops USD 798,600 38,500 40,700
Workstations
Sales quantity Units 230 8 10
Net selling price (per sales unit) USD 2,300.0 2,300.0

Sales 101 von 310


Sales Workstations USD 529,000 18,400 23,000
Notebooks
Sales quantity Units 448 20 20
Net selling price (per sales unit) USD 670.0 670.0
Sales Notebooks USD 303,460 13,400 13,400
Software Products
Sales quantity Units 1,174 55 57
Net selling price (per sales unit) USD 150.0 150.0
Sales Software Products USD 176,100 8,250 8,550
Net work infrastructure solutions
Sales quantity Units -
Net selling price (per sales unit) USD
Sales Net work infrastructure solutions USD - - -
Repair Services
Sales quantity Units -
Net selling price (per sales unit) USD
Sales Repair Services USD - - -
Integration Services
Sales quantity Units -
Net selling price (per sales unit) USD
Sales Integration Services USD - - -
Consulting Services
Sales quantity Units -
Net selling price (per sales unit) USD
Sales Consulting Services USD - - -
Spare Parts
Sales quantity Units -
Net selling price (per sales unit) USD
Sales Spare Parts USD - - -
License Fees

Sales 102 von 310


Sales quantity Units -
Net selling price (per sales unit) USD
Sales License Fees USD - - -

Sales Subtotal 2 USD 1,807,160 78,550 85,650

Total Sales and VAT


Total Sales VAT Rate
Desktops USD 20.0% 798,600 38,500 40,700
Workstations USD 10.0% 529,000 18,400 23,000
Notebooks USD 10.0% 303,460 13,400 13,400
Software Products USD 20.0% 176,100 8,250 8,550
Net work infrastructure solutions USD 8.0% 104,413 4,500 4,500
Repair Services USD 20.0% 281,112 13,992 13,992
Integration Services USD 20.0% 404,000 18,000 18,000
Consulting Services USD 20.0% 440,499 18,955 19,145
Spare Parts USD 20.0% 199,650 9,625 10,175
License Fees USD - 500,200 - -
Total Sales USD 3,737,033 143,622 151,462

Sales 103 von 310


Sales
Model: 5 Year Forecast
Model Integrity: Ok
Period Start 01 May 19 01 Jun 19 01 Jul 19 01 Aug 19 01 Sep 19 01 Oct 19
Period End Start 31 May 19 30 Jun 19 31 Jul 19 31 Aug 19 30 Sep 19 31 Oct 19
Model Life 01 Mar 19 1 1 1 1 1 1

Sales Assumptions
1. Method: Manual, Direct InputAll assumption values should be entered net of input/output taxes (sales taxes, GST, VAT etc.)
Desktops USD
Workstations USD
Notebooks USD
Software Products USD
Net work infrastructure solutions USD 4,500 4,500 4,500 4,500 4,500 4,500
Repair Services USD 13,992 13,992 13,992 13,992 13,992 13,992
Integration Services USD 18,000 18,000 18,000 18,000 18,000 18,000
Consulting Services USD 19,336 19,529 19,725 19,922 20,121 20,322
Spare Parts USD 10,175 10,175 10,175 10,175 10,175 9,075
License Fees USD - - 100,020 -
Sales Subtotal 1 USD 66,003 66,196 66,392 66,589 166,808 65,889

2. Method: Price x Quantity All assumption values should be entered net of input/output taxes (sales taxes, GST, VAT etc.)
Desktops
Sales quantity Units 37 37 37 37 37 33
Net selling price (per sales unit) USD 1,100.0 1,100.0 1,100.0 1,100.0 1,100.0 1,100.0
Sales Desktops USD 40,700 40,700 40,700 40,700 40,700 36,300
Workstations
Sales quantity Units 10 10 10 10 10 10
Net selling price (per sales unit) USD 2,300.0 2,300.0 2,300.0 2,300.0 2,300.0 2,300.0

Sales 104 von 310


Sales Workstations USD 23,000 23,000 23,000 23,000 23,000 23,000
Notebooks
Sales quantity Units 20 20 20 20 20 22
Net selling price (per sales unit) USD 670.0 670.0 670.0 670.0 670.0 670.0
Sales Notebooks USD 13,400 13,400 13,400 13,400 13,400 14,740
Software Products
Sales quantity Units 57 57 57 57 57 55
Net selling price (per sales unit) USD 150.0 150.0 150.0 150.0 150.0 150.0
Sales Software Products USD 8,550 8,550 8,550 8,550 8,550 8,250
Net work infrastructure solutions
Sales quantity Units
Net selling price (per sales unit) USD
Sales Net work infrastructure solutions USD - - - - - -
Repair Services
Sales quantity Units
Net selling price (per sales unit) USD
Sales Repair Services USD - - - - - -
Integration Services
Sales quantity Units
Net selling price (per sales unit) USD
Sales Integration Services USD - - - - - -
Consulting Services
Sales quantity Units
Net selling price (per sales unit) USD
Sales Consulting Services USD - - - - - -
Spare Parts
Sales quantity Units
Net selling price (per sales unit) USD
Sales Spare Parts USD - - - - - -
License Fees

Sales 105 von 310


Sales quantity Units
Net selling price (per sales unit) USD
Sales License Fees USD - - - - - -

Sales Subtotal 2 USD 85,650 85,650 85,650 85,650 85,650 82,290

Total Sales and VAT


Total Sales
Desktops USD 40,700 40,700 40,700 40,700 40,700 36,300
Workstations USD 23,000 23,000 23,000 23,000 23,000 23,000
Notebooks USD 13,400 13,400 13,400 13,400 13,400 14,740
Software Products USD 8,550 8,550 8,550 8,550 8,550 8,250
Net work infrastructure solutions USD 4,500 4,500 4,500 4,500 4,500 4,500
Repair Services USD 13,992 13,992 13,992 13,992 13,992 13,992
Integration Services USD 18,000 18,000 18,000 18,000 18,000 18,000
Consulting Services USD 19,336 19,529 19,725 19,922 20,121 20,322
Spare Parts USD 10,175 10,175 10,175 10,175 10,175 9,075
License Fees USD - - - - 100,020 -
Total Sales USD 151,653 151,846 152,042 152,239 252,458 148,179

Sales 106 von 310


Sales
Model: 5 Year Forecast
Model Integrity: Ok
Period Start 01 Nov 19 01 Dec 19 01 Jan 20 01 Feb 20
Period End Start 30 Nov 19 31 Dec 19 31 Jan 20 29 Feb 20
Model Life 01 Mar 19 1 1 1 1

Sales Assumptions
1. Method: Manual, Direct Input
Desktops USD
Workstations USD
Notebooks USD
Software Products USD
Net work infrastructure solutions USD 5,000 5,000 5,050 5,101
Repair Services USD 13,992 13,992 13,992 12,720
Integration Services USD 20,000 20,000 20,000 20,000
Consulting Services USD 20,526 20,731 20,938 21,147
Spare Parts USD 9,075 9,075 9,075 9,075
License Fees USD - 100,030 - -
Sales Subtotal 1 USD 68,593 168,828 69,055 68,043

2. Method: Price x Quantity


Desktops
Sales quantity Units 33 33 33 33
Net selling price (per sales unit) USD 1,100.0 1,100.0 1,100.0 1,100.0
Sales Desktops USD 36,300 36,300 36,300 36,300
Workstations
Sales quantity Units 10 12 12 12
Net selling price (per sales unit) USD 2,300.0 2,300.0 2,300.0 2,300.0

Sales 107 von 310


Sales Workstations USD 23,000 27,600 27,600 27,600
Notebooks
Sales quantity Units 22 22 22 22
Net selling price (per sales unit) USD 670.0 670.0 670.0 670.0
Sales Notebooks USD 14,740 14,740 14,740 14,740
Software Products
Sales quantity Units 55 55 55 55
Net selling price (per sales unit) USD 150.0 150.0 150.0 150.0
Sales Software Products USD 8,250 8,250 8,250 8,250
Net work infrastructure solutions
Sales quantity Units
Net selling price (per sales unit) USD
Sales Net work infrastructure solutions USD - - - -
Repair Services
Sales quantity Units
Net selling price (per sales unit) USD
Sales Repair Services USD - - - -
Integration Services
Sales quantity Units
Net selling price (per sales unit) USD
Sales Integration Services USD - - - -
Consulting Services
Sales quantity Units
Net selling price (per sales unit) USD
Sales Consulting Services USD - - - -
Spare Parts
Sales quantity Units
Net selling price (per sales unit) USD
Sales Spare Parts USD - - - -
License Fees

Sales 108 von 310


Sales quantity Units
Net selling price (per sales unit) USD
Sales License Fees USD - - - -

Sales Subtotal 2 USD 82,290 86,890 86,890 86,890

Total Sales and VAT


Total Sales
Desktops USD 36,300 36,300 36,300 36,300
Workstations USD 23,000 27,600 27,600 27,600
Notebooks USD 14,740 14,740 14,740 14,740
Software Products USD 8,250 8,250 8,250 8,250
Net work infrastructure solutions USD 5,000 5,000 5,050 5,101
Repair Services USD 13,992 13,992 13,992 12,720
Integration Services USD 20,000 20,000 20,000 20,000
Consulting Services USD 20,526 20,731 20,938 21,147
Spare Parts USD 9,075 9,075 9,075 9,075
License Fees USD - 100,030 - -
Total Sales USD 150,883 255,718 155,945 154,933

Sales 109 von 310


Sales
Model: 5 Year Forecast
Model Integrity: Ok
Period Start 01 Mar 20 01 Apr 20 01 May 20 01 Jun 20 01 Jul 20 01 Aug 20
Period End Start 31 Mar 20 30 Apr 20 31 May 20 30 Jun 20 31 Jul 20 31 Aug 20
Model Life 01 Mar 19 1 1 1 1 1 1

Sales Assumptions
1. Method: Manual, Direct Input
Desktops USD
Workstations USD
Notebooks USD
Software Products USD
Net work infrastructure solutions USD 5,152 5,203 5,255 5,308 5,361 5,414
Repair Services USD 12,720 12,720 12,720 12,720 12,720 12,720
Integration Services USD 20,000 20,000 20,000 20,000 20,000 20,000
Consulting Services USD 21,359 21,573 21,788 22,006 22,226 22,448
Spare Parts USD 9,075 9,075 9,075 9,075 9,075 9,075
License Fees USD 100,040 - - 100,050 - -
Sales Subtotal 1 USD 168,345 68,571 68,838 169,159 69,382 69,658

2. Method: Price x Quantity


Desktops
Sales quantity Units 33 33 33 33 33 33
Net selling price (per sales unit) USD 1,100.0 1,100.0 1,100.0 1,100.0 1,100.0 1,100.0
Sales Desktops USD 36,300 36,300 36,300 36,300 36,300 36,300
Workstations
Sales quantity Units 12 12 12 12 12 12
Net selling price (per sales unit) USD 2,300.0 2,300.0 2,300.0 2,300.0 2,300.0 2,300.0

Sales 110 von 310


Sales Workstations USD 27,600 27,600 27,600 27,600 27,600 27,600
Notebooks
Sales quantity Units 22 22 22 22 22 22
Net selling price (per sales unit) USD 670.0 670.0 670.0 670.0 700.0 700.0
Sales Notebooks USD 14,740 14,740 14,740 14,740 15,400 15,400
Software Products
Sales quantity Units 55 55 55 55 55 55
Net selling price (per sales unit) USD 150.0 150.0 150.0 150.0 150.0 150.0
Sales Software Products USD 8,250 8,250 8,250 8,250 8,250 8,250
Net work infrastructure solutions
Sales quantity Units
Net selling price (per sales unit) USD
Sales Net work infrastructure solutions USD - - - - - -
Repair Services
Sales quantity Units
Net selling price (per sales unit) USD
Sales Repair Services USD - - - - - -
Integration Services
Sales quantity Units
Net selling price (per sales unit) USD
Sales Integration Services USD - - - - - -
Consulting Services
Sales quantity Units
Net selling price (per sales unit) USD
Sales Consulting Services USD - - - - - -
Spare Parts
Sales quantity Units
Net selling price (per sales unit) USD
Sales Spare Parts USD - - - - - -
License Fees

Sales 111 von 310


Sales quantity Units
Net selling price (per sales unit) USD
Sales License Fees USD - - - - - -

Sales Subtotal 2 USD 86,890 86,890 86,890 86,890 87,550 87,550

Total Sales and VAT


Total Sales
Desktops USD 36,300 36,300 36,300 36,300 36,300 36,300
Workstations USD 27,600 27,600 27,600 27,600 27,600 27,600
Notebooks USD 14,740 14,740 14,740 14,740 15,400 15,400
Software Products USD 8,250 8,250 8,250 8,250 8,250 8,250
Net work infrastructure solutions USD 5,152 5,203 5,255 5,308 5,361 5,414
Repair Services USD 12,720 12,720 12,720 12,720 12,720 12,720
Integration Services USD 20,000 20,000 20,000 20,000 20,000 20,000
Consulting Services USD 21,359 21,573 21,788 22,006 22,226 22,448
Spare Parts USD 9,075 9,075 9,075 9,075 9,075 9,075
License Fees USD 100,040 - - 100,050 - -
Total Sales USD 255,235 155,461 155,728 256,049 156,932 157,208

Sales 112 von 310


Sales
Model: 5 Year Forecast
Model Integrity: Ok
Period Start 01 Sep 20 01 Oct 20 01 Nov 20 01 Dec 20 01 Jan 21 01 Feb 21
Period End Start 30 Sep 20 31 Oct 20 30 Nov 20 31 Dec 20 31 Jan 21 28 Feb 21
Model Life 01 Mar 19 1 1 1 - - -

Sales Assumptions
1. Method: Manual, Direct Input
Desktops USD
Workstations USD
Notebooks USD
Software Products USD
Net work infrastructure solutions USD 5,468 5,523 5,578 5,634 5,690 5,747
Repair Services USD 12,720 12,720 12,720 24,804 24,804 24,804
Integration Services USD 20,000 20,000 20,000 20,000 20,000 20,000
Consulting Services USD 22,673 22,900 23,129 23,360 23,594 23,830
Spare Parts USD 9,075 9,075 11,000 11,000 10,000 10,000
License Fees USD 100,060 - - 100,070 - -
Sales Subtotal 1 USD 169,996 70,218 72,427 184,868 84,088 84,381

2. Method: Price x Quantity


Desktops
Sales quantity Units 33 33 40 40 40 40
Net selling price (per sales unit) USD 1,100.0 1,100.0 1,100.0 1,100.0 1,000.0 1,000.0
Sales Desktops USD 36,300 36,300 44,000 44,000 40,000 40,000
Workstations
Sales quantity Units 12 11 11 11 11 11
Net selling price (per sales unit) USD 2,300.0 2,300.0 2,300.0 2,300.0 2,300.0 2,300.0

Sales 113 von 310


Sales Workstations USD 27,600 25,300 25,300 25,300 25,300 25,300
Notebooks
Sales quantity Units 22 22 22 22 22 22
Net selling price (per sales unit) USD 700.0 700.0 700.0 700.0 700.0 700.0
Sales Notebooks USD 15,400 15,400 15,400 15,400 15,400 15,400
Software Products
Sales quantity Units 55 55 62 62 62 62
Net selling price (per sales unit) USD 150.0 150.0 150.0 150.0 150.0 150.0
Sales Software Products USD 8,250 8,250 9,300 9,300 9,300 9,300
Net work infrastructure solutions
Sales quantity Units
Net selling price (per sales unit) USD
Sales Net work infrastructure solutions USD - - - - - -
Repair Services
Sales quantity Units
Net selling price (per sales unit) USD
Sales Repair Services USD - - - - - -
Integration Services
Sales quantity Units
Net selling price (per sales unit) USD
Sales Integration Services USD - - - - - -
Consulting Services
Sales quantity Units
Net selling price (per sales unit) USD
Sales Consulting Services USD - - - - - -
Spare Parts
Sales quantity Units
Net selling price (per sales unit) USD
Sales Spare Parts USD - - - - - -
License Fees

Sales 114 von 310


Sales quantity Units
Net selling price (per sales unit) USD
Sales License Fees USD - - - - - -

Sales Subtotal 2 USD 87,550 85,250 94,000 94,000 90,000 90,000

Total Sales and VAT


Total Sales
Desktops USD 36,300 36,300 44,000 - - -
Workstations USD 27,600 25,300 25,300 - - -
Notebooks USD 15,400 15,400 15,400 - - -
Software Products USD 8,250 8,250 9,300 - - -
Net work infrastructure solutions USD 5,468 5,523 5,578 - - -
Repair Services USD 12,720 12,720 12,720 - - -
Integration Services USD 20,000 20,000 20,000 - - -
Consulting Services USD 22,673 22,900 23,129 - - -
Spare Parts USD 9,075 9,075 11,000 - - -
License Fees USD 100,060 - - - - -
Total Sales USD 257,546 155,468 166,427 - - -

Sales 115 von 310


Human Resources
Model: 5 Year Forecast Go to table of contents
Model Integrity: Ok Go to error checks
Period Start 01 Mar 19 01 Apr 19 01 May 19
Period End Start End 28 Feb 19 31 Mar 19 30 Apr 19 31 May 19
Model Life 01 Mar 19 30 Nov 20 21 1 1 1
Flags & Counters
Calendar Year year 2019 2019 2019

Headcount
The variable descriptions can be changed on sheet Inputs
1. Direct Labor Staff
to be planned on sheet Costs 02
Subtotal all products & services via link 2 2 2

2. Management & Administration Staff SSC


Fill in name or positon here # Yes 1 1 1
Fill in name or positon here # Yes
Fill in name or positon here # No
Fill in name or positon here # Yes
Subtotal 1 1 1

3. Operational Staff
Fill in name or positon here # Yes 1 1 1
Fill in name or positon here # Yes
Fill in name or positon here # Yes
Fill in name or positon here # Yes
Subtotal 1 1 1

4. Sales, Marketing & Distribution Staff


Fill in name or positon here # Yes 1 1 1

Human Resources 116 von 310


Fill in name or positon here # Yes
Fill in name or positon here # Yes
Fill in name or positon here # Yes
Subtotal 1 1 1

5. Research & Development


Fill in name or positon here # Yes
Fill in name or positon here # Yes
Fill in name or positon here # Yes
Fill in name or positon here # Yes
Subtotal - - -

Total Headcount # 5 5 5
Development of headcount month to month 5

No further inputs on this sheet below this section ! No further inputs on this sheet below this section !

Wages & Salaries


1. Direct Labor Staff see sheet Costs 02

2. Management & Administration Staff


Fill in name or positon here USD 88,646 4,167 4,167 4,167
Fill in name or positon here USD 37,583 - - -
Fill in name or positon here USD - - - -
Fill in name or positon here USD - - - -
Subtotal USD 126,229 4,167 4,167 4,167

3. Operational Staff
Fill in name or positon here USD 112,656 2,917 2,917 2,917
Fill in name or positon here USD 47,583 - - -
Fill in name or positon here USD - - - -
Fill in name or positon here USD - - - -

Human Resources 117 von 310


Subtotal USD 160,240 2,917 2,917 2,917

4. Sales, Marketing & Distribution Staff


Fill in name or positon here USD 152,500 3,333 3,333 3,333
Fill in name or positon here USD - - - -
Fill in name or positon here USD - - - -
Fill in name or positon here USD - - - -
Subtotal USD 152,500 3,333 3,333 3,333

5. Research & Development


Fill in name or positon here USD 60,825 - - -
Fill in name or positon here USD - - - -
Fill in name or positon here USD - - - -
Fill in name or positon here USD - - - -
Subtotal USD 60,825 - - -

Total Wages & Salaries USD 499,794 10,417 10,417 10,417

Social security contributions and taxes


1. Direct Labor Staff see sheet Costs 02

2. Management & Administration Staff SSC


Fill in name or positon here USD Yes 22,161 1,042 1,042 1,042
Fill in name or positon here USD Yes 9,396 - - -
Fill in name or positon here USD No - - - -
Fill in name or positon here USD Yes - - - -
Subtotal USD 31,557 1,042 1,042 1,042

3. Operational Staff
Fill in name or positon here USD Yes 28,164 729 729 729

Human Resources 118 von 310


Fill in name or positon here USD Yes 11,896 - - -
Fill in name or positon here USD Yes - - - -
Fill in name or positon here USD Yes - - - -
Subtotal USD 40,060 729 729 729

4. Sales, Marketing & Distribution Staff


Fill in name or positon here USD Yes 38,125 833 833 833
Fill in name or positon here USD Yes - - - -
Fill in name or positon here USD Yes - - - -
Fill in name or positon here USD Yes - - - -
Subtotal USD 38,125 833 833 833

5. Research & Development


Fill in name or positon here USD Yes 15,206 - - -
Fill in name or positon here USD Yes - - - -
Fill in name or positon here USD Yes - - - -
Fill in name or positon here USD Yes - - - -
Subtotal USD 15,206 - - -

Total Social security contributions & t USD 124,948 2,604 2,604 2,604

Other Staff Costs


1. Direct Labor Staff see sheet Costs 02

2. Management & Administration Staff


Recruiting Costs (one-time upon hiring) USD 5,000 per FTE 10,000 5,000 - -
Travel & Entertainment Costs USD 500 per FTE/month 16,000 500 500 500
Communications Services USD 100 per FTE/month 3,200 100 100 100
Training Costs USD 5.0% % of base salary 6,311 208 208 208
Bonus at Plan Performance USD 4.0% % of base salary 5,049 167 167 167

Human Resources 119 von 310


Spare USD - % of base salary - - - -
Subtotal USD 40,561 5,975 975 975

3. Operational Staff
Recruiting Costs (one-time upon hiring) USD - per FTE - - - -
Travel & Entertainment Costs USD 150 per FTE/month 7,800 150 150 150
Communications Services USD 50 per FTE/month 2,600 50 50 50
Training Costs USD 3.0% % of base salary 4,807 88 88 88
Bonus at Plan Performance USD - % of base salary - - - -
Spare USD - % of base salary - - - -
Subtotal USD 15,207 288 288 288

4. Sales, Marketing & Distribution Staff


Recruiting Costs (one-time upon hiring) USD 1,500 per FTE 4,500 1,500 - -
Travel & Entertainment Costs USD 550 per FTE/month 24,750 550 550 550
Communications Services USD 100 per FTE/month 4,500 100 100 100
Training Costs USD 2.0% % of base salary 3,050 67 67 67
Bonus at Plan Performance USD 5.0% % of base salary 7,625 167 167 167
Spare USD - % of base salary - - - -
Subtotal USD 44,425 2,383 883 883

5. Research & Development


Recruiting Costs (one-time upon hiring) USD 1,000 per FTE 1,000 - - -
Travel & Entertainment Costs USD 100 per FTE/month 1,600 - - -
Communications Services USD 50 per FTE/month 800 - - -
Training Costs USD 5.0% % of base salary 3,041 - - -
Bonus at Plan Performance USD 2.0% % of base salary 1,217 - - -
Spare USD - % of base salary - - - -
Subtotal USD 7,658 - - -

Human Resources 120 von 310


Total Other Staff Costs USD 107,851 8,646 2,146 2,146

Total HR (w/o Direct Labor Costs) USD 732,593 21,667 15,167 15,167

Summary (with direct labor costs)


Direct Labor Staff USD 150,593 4,250 4,250 4,250
Management & Administration Staff USD 198,347 11,183 6,183 6,183
Operational Staff USD 215,507 3,933 3,933 3,933
Sales, Marketing & Distribution Staff USD 235,050 6,550 5,050 5,050
Research & Development USD 83,689 - - -
Total (with direct labor costs) USD 883,185 25,917 19,417 19,417

Human Resources 121 von 310


01 Jun 19 01 Jul 19 01 Aug 19 01 Sep 19 01 Oct 19 01 Nov 19 01 Dec 19 01 Jan 20 01 Feb 20 01 Mar 20 01 Apr 20 01 May 20
30 Jun 19 31 Jul 19 31 Aug 19 30 Sep 19 31 Oct 19 30 Nov 19 31 Dec 19 31 Jan 20 29 Feb 20 31 Mar 20 30 Apr 20 31 May 20
1 1 1 1 1 1 1 1 1 1 1 1

2019 2019 2019 2019 2019 2019 2019 2020 2020 2020 2020 2020

2 2 2 3 4 4 4 4 4 4 4 4

1 1 1 1 1 1 1 1 1 1 1 1
1 1 1 1 1

1 1 1 1 1 1 1 2 2 2 2 2

1 1 1 1 2 2 2 2 2 2 2 2
1 1 1 1 1 1 1 1

1 1 1 1 3 3 3 3 3 3 3 3

1 1 2 2 2 2 2 2 2 2 3 3

Human Resources 122 von 310


1 1 2 2 2 2 2 2 2 2 3 3

1 1 1 1 1 1 1 1 1 1

- - 1 1 1 1 1 1 1 1 1 1

5 5 7 8 11 11 11 12 12 12 13 13
2 1 3 1 1

4,167 4,167 4,167 4,167 4,167 4,167 4,167 4,271 4,271 4,271 4,271 4,271
- - - - - - - 3,417 3,417 3,417 3,417 3,417
- - - - - - - - - - - -
- - - - - - - - - - - -
4,167 4,167 4,167 4,167 4,167 4,167 4,167 7,688 7,688 7,688 7,688 7,688

2,917 2,917 2,917 2,917 5,833 5,833 5,833 5,979 5,979 5,979 5,979 5,979
- - - - 3,333 3,333 3,333 3,417 3,417 3,417 3,417 3,417
- - - - - - - - - - - -
- - - - - - - - - - - -

Human Resources 123 von 310


2,917 2,917 2,917 2,917 9,167 9,167 9,167 9,396 9,396 9,396 9,396 9,396

3,333 3,333 6,667 6,667 6,667 6,667 6,667 6,833 6,833 6,833 10,250 10,250
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
3,333 3,333 6,667 6,667 6,667 6,667 6,667 6,833 6,833 6,833 10,250 10,250

- - 3,750 3,750 3,750 3,750 3,750 3,825 3,825 3,825 3,825 3,825
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - 3,750 3,750 3,750 3,750 3,750 3,825 3,825 3,825 3,825 3,825

10,417 10,417 17,500 17,500 23,750 23,750 23,750 27,742 27,742 27,742 31,158 31,158

1,042 1,042 1,042 1,042 1,042 1,042 1,042 1,068 1,068 1,068 1,068 1,068
- - - - - - - 854 854 854 854 854
- - - - - - - - - - - -
- - - - - - - - - - - -
1,042 1,042 1,042 1,042 1,042 1,042 1,042 1,922 1,922 1,922 1,922 1,922

729 729 729 729 1,458 1,458 1,458 1,495 1,495 1,495 1,495 1,495

Human Resources 124 von 310


- - - - 833 833 833 854 854 854 854 854
- - - - - - - - - - - -
- - - - - - - - - - - -
729 729 729 729 2,292 2,292 2,292 2,349 2,349 2,349 2,349 2,349

833 833 1,667 1,667 1,667 1,667 1,667 1,708 1,708 1,708 2,563 2,563
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
833 833 1,667 1,667 1,667 1,667 1,667 1,708 1,708 1,708 2,563 2,563

- - 938 938 938 938 938 956 956 956 956 956
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - 938 938 938 938 938 956 956 956 956 956

2,604 2,604 4,375 4,375 5,938 5,938 5,938 6,935 6,935 6,935 7,790 7,790

- - - - - - - 5,000 - - - -
500 500 500 500 500 500 500 1,000 1,000 1,000 1,000 1,000
100 100 100 100 100 100 100 200 200 200 200 200
208 208 208 208 208 208 208 384 384 384 384 384
167 167 167 167 167 167 167 308 308 308 308 308

Human Resources 125 von 310


- - - - - - - - - - - -
975 975 975 975 975 975 975 6,892 1,892 1,892 1,892 1,892

- - - - - - - - - - - -
150 150 150 150 450 450 450 450 450 450 450 450
50 50 50 50 150 150 150 150 150 150 150 150
88 88 88 88 275 275 275 282 282 282 282 282
- - - - - - - - - - - -
- - - - - - - - - - - -
288 288 288 288 875 875 875 882 882 882 882 882

- - 1,500 - - - - - - - 1,500 -
550 550 1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,650 1,650
100 100 200 200 200 200 200 200 200 200 300 300
67 67 133 133 133 133 133 137 137 137 205 205
167 167 333 333 333 333 333 342 342 342 513 513
- - - - - - - - - - - -
883 883 3,267 1,767 1,767 1,767 1,767 1,778 1,778 1,778 4,168 2,668

- - 1,000 - - - - - - - - -
- - 100 100 100 100 100 100 100 100 100 100
- - 50 50 50 50 50 50 50 50 50 50
- - 188 188 188 188 188 191 191 191 191 191
- - 75 75 75 75 75 77 77 77 77 77
- - - - - - - - - - - -
- - 1,413 413 413 413 413 418 418 418 418 418

Human Resources 126 von 310


2,146 2,146 5,942 3,442 4,029 4,029 4,029 9,970 4,970 4,970 7,359 5,859

15,167 15,167 27,817 25,317 33,717 33,717 33,717 44,647 39,647 39,647 46,307 44,807

4,250 4,250 4,250 6,333 8,417 8,417 8,417 8,501 8,501 8,501 8,501 8,501
6,183 6,183 6,183 6,183 6,183 6,183 6,183 16,501 11,501 11,501 11,501 11,501
3,933 3,933 3,933 3,933 12,333 12,333 12,333 12,627 12,627 12,627 12,627 12,627
5,050 5,050 11,600 10,100 10,100 10,100 10,100 10,320 10,320 10,320 16,980 15,480
- - 6,100 5,100 5,100 5,100 5,100 5,199 5,199 5,199 5,199 5,199
19,417 19,417 32,067 31,650 42,133 42,133 42,133 53,148 48,148 48,148 54,808 53,308

Human Resources 127 von 310


01 Jun 20 01 Jul 20 01 Aug 20 01 Sep 20 01 Oct 20 01 Nov 20 01 Dec 20 01 Jan 21 01 Feb 21
30 Jun 20 31 Jul 20 31 Aug 20 30 Sep 20 31 Oct 20 30 Nov 20 31 Dec 20 31 Jan 21 28 Feb 21
1 1 1 1 1 1 - - -

2020 2020 2020 2020 2020 2020 2020 2021 2021

4 4 4 4 4 4 - - -

1 1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1 1

2 2 2 2 2 2 - - -

2 2 2 3 3 3 3 3 3
1 1 1 1 1 1 1 1 1

3 3 3 4 4 4 - - -

3 3 3 3 3 3 4 4 4

Human Resources 128 von 310


3 3 3 3 3 3 - - -

1 1 1 1 1 1 1 1 1

1 1 1 1 1 1 - - -

13 13 13 14 14 14 - - -
1

4,271 4,271 4,271 4,271 4,271 4,271 - - -


3,417 3,417 3,417 3,417 3,417 3,417 - - -
- - - - - - - - -
- - - - - - - - -
7,688 7,688 7,688 7,688 7,688 7,688 - - -

5,979 5,979 5,979 8,969 8,969 8,969 - - -


3,417 3,417 3,417 3,417 3,417 3,417 - - -
- - - - - - - - -
- - - - - - - - -

Human Resources 129 von 310


9,396 9,396 9,396 12,385 12,385 12,385 - - -

10,250 10,250 10,250 10,250 10,250 10,250 - - -


- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
10,250 10,250 10,250 10,250 10,250 10,250 - - -

3,825 3,825 3,825 3,825 3,825 3,825 - - -


- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
3,825 3,825 3,825 3,825 3,825 3,825 - - -

31,158 31,158 31,158 34,148 34,148 34,148 - - -

1,068 1,068 1,068 1,068 1,068 1,068 - - -


854 854 854 854 854 854 - - -
- - - - - - - - -
- - - - - - - - -
1,922 1,922 1,922 1,922 1,922 1,922 - - -

1,495 1,495 1,495 2,242 2,242 2,242 - - -

Human Resources 130 von 310


854 854 854 854 854 854 - - -
- - - - - - - - -
- - - - - - - - -
2,349 2,349 2,349 3,096 3,096 3,096 - - -

2,563 2,563 2,563 2,563 2,563 2,563 - - -


- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
2,563 2,563 2,563 2,563 2,563 2,563 - - -

956 956 956 956 956 956 - - -


- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
956 956 956 956 956 956 - - -

7,790 7,790 7,790 8,537 8,537 8,537 - - -

- - - - - - - - -
1,000 1,000 1,000 1,000 1,000 1,000 - - -
200 200 200 200 200 200 - - -
384 384 384 384 384 384 - - -
308 308 308 308 308 308 - - -

Human Resources 131 von 310


- - - - - - - - -
1,892 1,892 1,892 1,892 1,892 1,892 - - -

- - - - - - - - -
450 450 450 600 600 600 - - -
150 150 150 200 200 200 - - -
282 282 282 372 372 372 - - -
- - - - - - - - -
- - - - - - - - -
882 882 882 1,172 1,172 1,172 - - -

- - - - - - - - -
1,650 1,650 1,650 1,650 1,650 1,650 - - -
300 300 300 300 300 300 - - -
205 205 205 205 205 205 - - -
513 513 513 513 513 513 - - -
- - - - - - - - -
2,668 2,668 2,668 2,668 2,668 2,668 - - -

- - - - - - - - -
100 100 100 100 100 100 - - -
50 50 50 50 50 50 - - -
191 191 191 191 191 191 - - -
77 77 77 77 77 77 - - -
- - - - - - - - -
418 418 418 418 418 418 - - -

Human Resources 132 von 310


5,859 5,859 5,859 6,149 6,149 6,149 - - -

44,807 44,807 44,807 48,834 48,834 48,834 - - -

8,501 8,501 8,501 8,501 8,501 8,501 - - -


11,501 11,501 11,501 11,501 11,501 11,501 - - -
12,627 12,627 12,627 16,653 16,653 16,653 - - -
15,480 15,480 15,480 15,480 15,480 15,480 - - -
5,199 5,199 5,199 5,199 5,199 5,199 - - -
53,308 53,308 53,308 57,334 57,334 57,334 - - -

Human Resources 133 von 310


Cost of Materials/Packaging or Goods required and Inventory
Model: 5 Year Forecast Go to table of contents
Model Integrity: Ok Go to error checks
Period Start
Period End Start End 28 Feb 19
Model Life 01 Mar 19 30 Nov 20 21
Month of model #

Cost of Materials/Packaging or Goods required


1. Method: Manual, Direct Input
Desktops USD -
Workstations USD -
Notebooks USD -
Software Products USD -
Net work infrastructure solutions USD -
Repair Services USD -
Integration Services USD -
Consulting Services USD -
Spare Parts USD -
License Fees USD -
Cost of Materials/Goods Subtotal 1 USD -

2. Method: Costs x Quantity


Desktops Quantities derive from method 2 on sheet sales

Sales quantity: Desktops Units 726


Cost of Materials/Goods: Desktops (per unit) USD/per unit
Cost of Materials/Goods: Desktops USD 435,600

Costs 01 134 von 310


Workstations
Sales quantity: Workstations Units 230
Cost of Materials/Goods: Workstations (per unit) USD/per unit
Cost of Materials/Goods: Workstations USD 368,000
Notebooks
Sales quantity: Notebooks Units 448
Cost of Materials/Goods: Notebooks (per unit) USD/per unit
Cost of Materials/Goods: Notebooks USD 179,200
Software Products
Sales quantity: Software Products Units 1,174
Cost of Materials/Goods: Software Products (per unit) USD/per unit
Cost of Materials/Goods: Software Products USD 129,140
Net work infrastructure solutions
Sales quantity: Net work infrastructure solutions Units -
Cost of Materials/Goods: Net work infrastructure solutions (per unit)USD/per unit
Cost of Materials/Goods: Net work infrastructure solutions USD -
Repair Services
Sales quantity: Repair Services Units -
Cost of Materials/Goods: Repair Services (per unit) USD/per unit
Cost of Materials/Goods: Repair Services USD -
Integration Services
Sales quantity: Integration Services Units -
Cost of Materials/Goods: Integration Services (per unit) USD/per unit
Cost of Materials/Goods: Integration Services USD -
Consulting Services
Sales quantity: Consulting Services Units -

Costs 01 135 von 310


Cost of Materials/Goods: Consulting Services (per unit) USD/per unit
Cost of Materials/Goods: Consulting Services USD -
Spare Parts
Sales quantity: Spare Parts Units -
Cost of Materials/Goods: Spare Parts (per unit) USD/per unit
Cost of Materials/Goods: Spare Parts USD -
License Fees
Sales quantity: License Fees Units -
Cost of Materials/Goods: License Fees (per unit) USD/per unit
Cost of Materials/Goods: License Fees USD -

Cost of Materials/Goods Subtotal 2 USD 1,111,940

3. Method: Percentage of Total Sales


Desktops 2019 2020 2021 2022 2023
Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Desktops USD -

Workstations 2019 2020 2021 2022 2023


Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Workstations USD -

Notebooks 2019 2020 2021 2022 2023


Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Notebooks USD -

Software Products 2019 2020 2021 2022 2023

Costs 01 136 von 310


Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Software Products USD -

Net work infrastructure solutions 2019 2020 2021 2022 2023


Cost of materials/goods as percentage of total sales => % 25.0% 27.0% 29.0% 25.0% 25.0%
Cost of Materials/Goods: Net work infrastructure solutions USD 27,271

Repair Services 2019 2020 2021 2022 2023


Cost of materials/goods as percentage of total sales => % 60.0% 55.0% 65.0% 60.0% 60.0%
Cost of Materials/Goods: Repair Services USD 161,608

Integration Services 2019 2020 2021 2022 2023


Cost of materials/goods as percentage of total sales => % 5.0% 5.0% 5.0% 5.0% 5.0%
Cost of Materials/Goods: Integration Services USD 20,200

Consulting Services 2019 2020 2021 2022 2023


Cost of materials/goods as percentage of total sales => % 7.5% 7.5% 7.5% 7.5% 7.5%
Cost of Materials/Goods: Consulting Services USD 33,037

Spare Parts 2019 2020 2021 2022 2023


Cost of materials/goods as percentage of total sales => % 75.0% 75.0% 75.0% 75.0% 75.0%
Cost of Materials/Goods: Spare Parts USD 149,738

License Fees 2019 2020 2021 2022 2023


Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: License Fees USD -

Cost of Materials/Goods Subtotal 3 USD 391,854

Costs 01 137 von 310


Summary: Total Cost of Materials/Goods
Desktops USD 435,600
Workstations USD 368,000
Notebooks USD 179,200
Software Products USD 129,140
Net work infrastructure solutions USD 27,271
Repair Services USD 161,608
Integration Services USD 20,200
Consulting Services USD 33,037
Spare Parts USD 149,738
License Fees USD -
Total Cost of Materials/Goods USD 1,503,794

Costs 01 138 von 310


Cost of Materials/Packaging or Goods required and Inventory
Model: 5 Year Forecast
Model Integrity: Ok
Period Start 01 Mar 19 01 Apr 19 01 May 19 01 Jun 19 01 Jul 19
Period End Start 31 Mar 19 30 Apr 19 31 May 19 30 Jun 19 31 Jul 19
Model Life 01 Mar 19 1 1 1 1 1
Month of model # 1 2 3 4 5

Cost of Materials/Packaging or Goods required


1. Method: Manual, Direct Input All assumption values should be entered net of input/output taxes (sales taxes, GST,
Desktops USD
Workstations USD
Notebooks USD
Software Products USD
Net work infrastructure solutions USD
Repair Services USD
Integration Services USD
Consulting Services USD
Spare Parts USD
License Fees USD
Cost of Materials/Goods Subtotal 1 USD - - - - -

2. Method: Costs x Quantity


Desktops Quantities derive from
Allmethod 2 on values
assumption sheet sales
should be entered net of input/output taxes (sales taxes, GST,
Sales quantity: Desktops Units 35 37 37 37 37
Cost of Materials/Goods: Desktops (per unit) USD/per unit 600.0 600.0 600.0 600.0 600.0
Cost of Materials/Goods: Desktops USD 21,000 22,200 22,200 22,200 22,200

Costs 01 139 von 310


Workstations
Sales quantity: Workstations Units 8 10 10 10 10
Cost of Materials/Goods: Workstations (per unit) USD/per unit 1,600.0 1,600.0 1,600.0 1,600.0 1,600.0
Cost of Materials/Goods: Workstations USD 12,800 16,000 16,000 16,000 16,000
Notebooks
Sales quantity: Notebooks Units 20 20 20 20 20
Cost of Materials/Goods: Notebooks (per unit) USD/per unit 400.0 400.0 400.0 400.0 400.0
Cost of Materials/Goods: Notebooks USD 8,000 8,000 8,000 8,000 8,000
Software Products
Sales quantity: Software Products Units 55 57 57 57 57
Cost of Materials/Goods: Software Products (per unit) USD/per unit 110.0 110.0 110.0 110.0 110.0
Cost of Materials/Goods: Software Products USD 6,050 6,270 6,270 6,270 6,270
Net work infrastructure solutions
Sales quantity: Net work infrastructure solutions Units - - - - -
Cost of Materials/Goods: Net work infrastructure solutions (per unit)USD/per unit
Cost of Materials/Goods: Net work infrastructure solutions USD - - - - -
Repair Services
Sales quantity: Repair Services Units - - - - -
Cost of Materials/Goods: Repair Services (per unit) USD/per unit
Cost of Materials/Goods: Repair Services USD - - - - -
Integration Services
Sales quantity: Integration Services Units - - - - -
Cost of Materials/Goods: Integration Services (per unit) USD/per unit
Cost of Materials/Goods: Integration Services USD - - - - -
Consulting Services
Sales quantity: Consulting Services Units - - - - -

Costs 01 140 von 310


Cost of Materials/Goods: Consulting Services (per unit) USD/per unit
Cost of Materials/Goods: Consulting Services USD - - - - -
Spare Parts
Sales quantity: Spare Parts Units - - - - -
Cost of Materials/Goods: Spare Parts (per unit) USD/per unit
Cost of Materials/Goods: Spare Parts USD - - - - -
License Fees
Sales quantity: License Fees Units - - - - -
Cost of Materials/Goods: License Fees (per unit) USD/per unit
Cost of Materials/Goods: License Fees USD - - - - -

Cost of Materials/Goods Subtotal 2 USD 47,850 52,470 52,470 52,470 52,470

3. Method: Percentage of Total Sales


Desktops
Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Desktops USD - - - - -

Workstations
Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Workstations USD - - - - -

Notebooks
Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Notebooks USD - - - - -

Software Products

Costs 01 141 von 310


Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Software Products USD - - - - -

Net work infrastructure solutions


Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Net work infrastructure solutions USD 1,125 1,125 1,125 1,125 1,125

Repair Services
Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Repair Services USD 8,395 8,395 8,395 8,395 8,395

Integration Services
Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Integration Services USD 900 900 900 900 900

Consulting Services
Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Consulting Services USD 1,422 1,436 1,450 1,465 1,479

Spare Parts
Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Spare Parts USD 7,219 7,631 7,631 7,631 7,631

License Fees
Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: License Fees USD - - - - -

Cost of Materials/Goods Subtotal 3 USD 19,061 19,487 19,502 19,516 19,531

Costs 01 142 von 310


Summary: Total Cost of Materials/Goods
Desktops USD 21,000 22,200 22,200 22,200 22,200
Workstations USD 12,800 16,000 16,000 16,000 16,000
Notebooks USD 8,000 8,000 8,000 8,000 8,000
Software Products USD 6,050 6,270 6,270 6,270 6,270
Net work infrastructure solutions USD 1,125 1,125 1,125 1,125 1,125
Repair Services USD 8,395 8,395 8,395 8,395 8,395
Integration Services USD 900 900 900 900 900
Consulting Services USD 1,422 1,436 1,450 1,465 1,479
Spare Parts USD 7,219 7,631 7,631 7,631 7,631
License Fees USD - - - - -
Total Cost of Materials/Goods USD 66,911 71,957 71,972 71,986 72,001

Costs 01 143 von 310


Cost of Materials/Packaging or Goods required and Inventory
Model: 5 Year Forecast
Model Integrity: Ok
Period Start 01 Aug 19 01 Sep 19 01 Oct 19 01 Nov 19 01 Dec 19
Period End Start 31 Aug 19 30 Sep 19 31 Oct 19 30 Nov 19 31 Dec 19
Model Life 01 Mar 19 1 1 1 1 1
Month of model # 6 7 8 9 10

Cost of Materials/Packaging or Goods required


1. Method: Manual, Direct
All assumption valuesInput
should be entered net of input/output taxes (sales taxes, GST, VAT etc.)
Desktops USD
Workstations USD
Notebooks USD
Software Products USD
Net work infrastructure solutions USD
Repair Services USD
Integration Services USD
Consulting Services USD
Spare Parts USD
License Fees USD
Cost of Materials/Goods Subtotal 1 USD - - - - -

2. Method: Costs x Quantity


Desktops Quantities taxes
All assumption values should be entered net of input/output derive(sales
from method 2 onVAT
taxes, GST, sheet sales
etc.)
Sales quantity: Desktops Units 37 37 33 33 33
Cost of Materials/Goods: Desktops (per unit) USD/per unit 600.0 600.0 600.0 600.0 600.0
Cost of Materials/Goods: Desktops USD 22,200 22,200 19,800 19,800 19,800

Costs 01 144 von 310


Workstations
Sales quantity: Workstations Units 10 10 10 10 12
Cost of Materials/Goods: Workstations (per unit) USD/per unit 1,600.0 1,600.0 1,600.0 1,600.0 1,600.0
Cost of Materials/Goods: Workstations USD 16,000 16,000 16,000 16,000 19,200
Notebooks
Sales quantity: Notebooks Units 20 20 22 22 22
Cost of Materials/Goods: Notebooks (per unit) USD/per unit 400.0 400.0 400.0 400.0 400.0
Cost of Materials/Goods: Notebooks USD 8,000 8,000 8,800 8,800 8,800
Software Products
Sales quantity: Software Products Units 57 57 55 55 55
Cost of Materials/Goods: Software Products (per unit) USD/per unit 110.0 110.0 110.0 110.0 110.0
Cost of Materials/Goods: Software Products USD 6,270 6,270 6,050 6,050 6,050
Net work infrastructure solutions
Sales quantity: Net work infrastructure solutions Units - - - - -
Cost of Materials/Goods: Net work infrastructure solutions (per unit)USD/per unit
Cost of Materials/Goods: Net work infrastructure solutions USD - - - - -
Repair Services
Sales quantity: Repair Services Units - - - - -
Cost of Materials/Goods: Repair Services (per unit) USD/per unit
Cost of Materials/Goods: Repair Services USD - - - - -
Integration Services
Sales quantity: Integration Services Units - - - - -
Cost of Materials/Goods: Integration Services (per unit) USD/per unit
Cost of Materials/Goods: Integration Services USD - - - - -
Consulting Services
Sales quantity: Consulting Services Units - - - - -

Costs 01 145 von 310


Cost of Materials/Goods: Consulting Services (per unit) USD/per unit
Cost of Materials/Goods: Consulting Services USD - - - - -
Spare Parts
Sales quantity: Spare Parts Units - - - - -
Cost of Materials/Goods: Spare Parts (per unit) USD/per unit
Cost of Materials/Goods: Spare Parts USD - - - - -
License Fees
Sales quantity: License Fees Units - - - - -
Cost of Materials/Goods: License Fees (per unit) USD/per unit
Cost of Materials/Goods: License Fees USD - - - - -

Cost of Materials/Goods Subtotal 2 USD 52,470 52,470 50,650 50,650 53,850

3. Method: Percentage of Total Sales


Desktops
Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Desktops USD - - - - -

Workstations
Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Workstations USD - - - - -

Notebooks
Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Notebooks USD - - - - -

Software Products

Costs 01 146 von 310


Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Software Products USD - - - - -

Net work infrastructure solutions


Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Net work infrastructure solutions USD 1,125 1,125 1,125 1,250 1,250

Repair Services
Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Repair Services USD 8,395 8,395 8,395 8,395 8,395

Integration Services
Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Integration Services USD 900 900 900 1,000 1,000

Consulting Services
Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Consulting Services USD 1,494 1,509 1,524 1,539 1,555

Spare Parts
Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Spare Parts USD 7,631 7,631 6,806 6,806 6,806

License Fees
Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: License Fees USD - - - - -

Cost of Materials/Goods Subtotal 3 USD 19,546 19,561 18,751 18,991 19,006

Costs 01 147 von 310


Summary: Total Cost of Materials/Goods
Desktops USD 22,200 22,200 19,800 19,800 19,800
Workstations USD 16,000 16,000 16,000 16,000 19,200
Notebooks USD 8,000 8,000 8,800 8,800 8,800
Software Products USD 6,270 6,270 6,050 6,050 6,050
Net work infrastructure solutions USD 1,125 1,125 1,125 1,250 1,250
Repair Services USD 8,395 8,395 8,395 8,395 8,395
Integration Services USD 900 900 900 1,000 1,000
Consulting Services USD 1,494 1,509 1,524 1,539 1,555
Spare Parts USD 7,631 7,631 6,806 6,806 6,806
License Fees USD - - - - -
Total Cost of Materials/Goods USD 72,016 72,031 69,401 69,641 72,856

Costs 01 148 von 310


Cost of Materials/Packaging or Goods required and Inventory
Model: 5 Year Forecast
Model Integrity: Ok
Period Start 01 Jan 20 01 Feb 20
Period End Start 31 Jan 20 29 Feb 20
Model Life 01 Mar 19 1 1
Month of model # 11 12

Cost of Materials/Packaging or Goods required


1. Method: Manual, Direct Input
Desktops USD
Workstations USD
Notebooks USD
Software Products USD
Net work infrastructure solutions USD
Repair Services USD
Integration Services USD
Consulting Services USD
Spare Parts USD
License Fees USD
Cost of Materials/Goods Subtotal 1 USD - -

2. Method: Costs x Quantity


Desktops Quantities derive from method 2 on sheet sales

Sales quantity: Desktops Units 33 33


Cost of Materials/Goods: Desktops (per unit) USD/per unit 600.0 600.0
Cost of Materials/Goods: Desktops USD 19,800 19,800

Costs 01 149 von 310


Workstations
Sales quantity: Workstations Units 12 12
Cost of Materials/Goods: Workstations (per unit) USD/per unit 1,600.0 1,600.0
Cost of Materials/Goods: Workstations USD 19,200 19,200
Notebooks
Sales quantity: Notebooks Units 22 22
Cost of Materials/Goods: Notebooks (per unit) USD/per unit 400.0 400.0
Cost of Materials/Goods: Notebooks USD 8,800 8,800
Software Products
Sales quantity: Software Products Units 55 55
Cost of Materials/Goods: Software Products (per unit) USD/per unit 110.0 110.0
Cost of Materials/Goods: Software Products USD 6,050 6,050
Net work infrastructure solutions
Sales quantity: Net work infrastructure solutions Units - -
Cost of Materials/Goods: Net work infrastructure solutions (per unit)USD/per unit
Cost of Materials/Goods: Net work infrastructure solutions USD - -
Repair Services
Sales quantity: Repair Services Units - -
Cost of Materials/Goods: Repair Services (per unit) USD/per unit
Cost of Materials/Goods: Repair Services USD - -
Integration Services
Sales quantity: Integration Services Units - -
Cost of Materials/Goods: Integration Services (per unit) USD/per unit
Cost of Materials/Goods: Integration Services USD - -
Consulting Services
Sales quantity: Consulting Services Units - -

Costs 01 150 von 310


Cost of Materials/Goods: Consulting Services (per unit) USD/per unit
Cost of Materials/Goods: Consulting Services USD - -
Spare Parts
Sales quantity: Spare Parts Units - -
Cost of Materials/Goods: Spare Parts (per unit) USD/per unit
Cost of Materials/Goods: Spare Parts USD - -
License Fees
Sales quantity: License Fees Units - -
Cost of Materials/Goods: License Fees (per unit) USD/per unit
Cost of Materials/Goods: License Fees USD - -

Cost of Materials/Goods Subtotal 2 USD 53,850 53,850

3. Method: Percentage of Total Sales


Desktops
Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Desktops USD - -

Workstations
Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Workstations USD - -

Notebooks
Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Notebooks USD - -

Software Products

Costs 01 151 von 310


Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Software Products USD - -

Net work infrastructure solutions


Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Net work infrastructure solutions USD 1,364 1,377

Repair Services
Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Repair Services USD 7,696 6,996

Integration Services
Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Integration Services USD 1,000 1,000

Consulting Services
Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Consulting Services USD 1,570 1,586

Spare Parts
Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Spare Parts USD 6,806 6,806

License Fees
Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: License Fees USD - -

Cost of Materials/Goods Subtotal 3 USD 18,436 17,765

Costs 01 152 von 310


Summary: Total Cost of Materials/Goods
Desktops USD 19,800 19,800
Workstations USD 19,200 19,200
Notebooks USD 8,800 8,800
Software Products USD 6,050 6,050
Net work infrastructure solutions USD 1,364 1,377
Repair Services USD 7,696 6,996
Integration Services USD 1,000 1,000
Consulting Services USD 1,570 1,586
Spare Parts USD 6,806 6,806
License Fees USD - -
Total Cost of Materials/Goods USD 72,286 71,615

Costs 01 153 von 310


Cost of Materials/Packaging or Goods required and Inventory
Model: 5 Year Forecast
Model Integrity: Ok
Period Start 01 Mar 20 01 Apr 20 01 May 20 01 Jun 20 01 Jul 20
Period End Start 31 Mar 20 30 Apr 20 31 May 20 30 Jun 20 31 Jul 20
Model Life 01 Mar 19 1 1 1 1 1
Month of model # 13 14 15 16 17

Cost of Materials/Packaging or Goods required


1. Method: Manual, Direct Input
Desktops USD
Workstations USD
Notebooks USD
Software Products USD
Net work infrastructure solutions USD
Repair Services USD
Integration Services USD
Consulting Services USD
Spare Parts USD
License Fees USD
Cost of Materials/Goods Subtotal 1 USD - - - - -

2. Method: Costs x Quantity


Desktops Quantities derive from method 2 on sheet sales

Sales quantity: Desktops Units 33 33 33 33 33


Cost of Materials/Goods: Desktops (per unit) USD/per unit 600.0 600.0 600.0 600.0 600.0
Cost of Materials/Goods: Desktops USD 19,800 19,800 19,800 19,800 19,800

Costs 01 154 von 310


Workstations
Sales quantity: Workstations Units 12 12 12 12 12
Cost of Materials/Goods: Workstations (per unit) USD/per unit 1,600.0 1,600.0 1,600.0 1,600.0 1,600.0
Cost of Materials/Goods: Workstations USD 19,200 19,200 19,200 19,200 19,200
Notebooks
Sales quantity: Notebooks Units 22 22 22 22 22
Cost of Materials/Goods: Notebooks (per unit) USD/per unit 400.0 400.0 400.0 400.0 400.0
Cost of Materials/Goods: Notebooks USD 8,800 8,800 8,800 8,800 8,800
Software Products
Sales quantity: Software Products Units 55 55 55 55 55
Cost of Materials/Goods: Software Products (per unit) USD/per unit 110.0 110.0 110.0 110.0 110.0
Cost of Materials/Goods: Software Products USD 6,050 6,050 6,050 6,050 6,050
Net work infrastructure solutions
Sales quantity: Net work infrastructure solutions Units - - - - -
Cost of Materials/Goods: Net work infrastructure solutions (per unit)USD/per unit
Cost of Materials/Goods: Net work infrastructure solutions USD - - - - -
Repair Services
Sales quantity: Repair Services Units - - - - -
Cost of Materials/Goods: Repair Services (per unit) USD/per unit
Cost of Materials/Goods: Repair Services USD - - - - -
Integration Services
Sales quantity: Integration Services Units - - - - -
Cost of Materials/Goods: Integration Services (per unit) USD/per unit
Cost of Materials/Goods: Integration Services USD - - - - -
Consulting Services
Sales quantity: Consulting Services Units - - - - -

Costs 01 155 von 310


Cost of Materials/Goods: Consulting Services (per unit) USD/per unit
Cost of Materials/Goods: Consulting Services USD - - - - -
Spare Parts
Sales quantity: Spare Parts Units - - - - -
Cost of Materials/Goods: Spare Parts (per unit) USD/per unit
Cost of Materials/Goods: Spare Parts USD - - - - -
License Fees
Sales quantity: License Fees Units - - - - -
Cost of Materials/Goods: License Fees (per unit) USD/per unit
Cost of Materials/Goods: License Fees USD - - - - -

Cost of Materials/Goods Subtotal 2 USD 53,850 53,850 53,850 53,850 53,850

3. Method: Percentage of Total Sales


Desktops
Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Desktops USD - - - - -

Workstations
Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Workstations USD - - - - -

Notebooks
Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Notebooks USD - - - - -

Software Products

Costs 01 156 von 310


Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Software Products USD - - - - -

Net work infrastructure solutions


Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Net work infrastructure solutions USD 1,391 1,405 1,419 1,433 1,447

Repair Services
Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Repair Services USD 6,996 6,996 6,996 6,996 6,996

Integration Services
Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Integration Services USD 1,000 1,000 1,000 1,000 1,000

Consulting Services
Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Consulting Services USD 1,602 1,618 1,634 1,650 1,667

Spare Parts
Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Spare Parts USD 6,806 6,806 6,806 6,806 6,806

License Fees
Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: License Fees USD - - - - -

Cost of Materials/Goods Subtotal 3 USD 17,795 17,825 17,855 17,886 17,917

Costs 01 157 von 310


Summary: Total Cost of Materials/Goods
Desktops USD 19,800 19,800 19,800 19,800 19,800
Workstations USD 19,200 19,200 19,200 19,200 19,200
Notebooks USD 8,800 8,800 8,800 8,800 8,800
Software Products USD 6,050 6,050 6,050 6,050 6,050
Net work infrastructure solutions USD 1,391 1,405 1,419 1,433 1,447
Repair Services USD 6,996 6,996 6,996 6,996 6,996
Integration Services USD 1,000 1,000 1,000 1,000 1,000
Consulting Services USD 1,602 1,618 1,634 1,650 1,667
Spare Parts USD 6,806 6,806 6,806 6,806 6,806
License Fees USD - - - - -
Total Cost of Materials/Goods USD 71,645 71,675 71,705 71,736 71,767

Costs 01 158 von 310


Cost of Materials/Packaging or Goods required and Inventory
Model: 5 Year Forecast
Model Integrity: Ok
Period Start 01 Aug 20 01 Sep 20 01 Oct 20 01 Nov 20 01 Dec 20
Period End Start 31 Aug 20 30 Sep 20 31 Oct 20 30 Nov 20 31 Dec 20
Model Life 01 Mar 19 1 1 1 1 -
Month of model # 18 19 20 21 22

Cost of Materials/Packaging or Goods required


1. Method: Manual, Direct Input
Desktops USD
Workstations USD
Notebooks USD
Software Products USD
Net work infrastructure solutions USD
Repair Services USD
Integration Services USD
Consulting Services USD
Spare Parts USD
License Fees USD
Cost of Materials/Goods Subtotal 1 USD - - - - -

2. Method: Costs x Quantity


Desktops Quantities derive from method 2 on sheet sales

Sales quantity: Desktops Units 33 33 33 40 -


Cost of Materials/Goods: Desktops (per unit) USD/per unit 600.0 600.0 600.0 600.0 600.0
Cost of Materials/Goods: Desktops USD 19,800 19,800 19,800 24,000 -

Costs 01 159 von 310


Workstations
Sales quantity: Workstations Units 12 12 11 11 -
Cost of Materials/Goods: Workstations (per unit) USD/per unit 1,600.0 1,600.0 1,600.0 1,600.0 1,600.0
Cost of Materials/Goods: Workstations USD 19,200 19,200 17,600 17,600 -
Notebooks
Sales quantity: Notebooks Units 22 22 22 22 -
Cost of Materials/Goods: Notebooks (per unit) USD/per unit 400.0 400.0 400.0 400.0 400.0
Cost of Materials/Goods: Notebooks USD 8,800 8,800 8,800 8,800 -
Software Products
Sales quantity: Software Products Units 55 55 55 62 -
Cost of Materials/Goods: Software Products (per unit) USD/per unit 110.0 110.0 110.0 110.0 110.0
Cost of Materials/Goods: Software Products USD 6,050 6,050 6,050 6,820 -
Net work infrastructure solutions
Sales quantity: Net work infrastructure solutions Units - - - - -
Cost of Materials/Goods: Net work infrastructure solutions (per unit)USD/per unit
Cost of Materials/Goods: Net work infrastructure solutions USD - - - - -
Repair Services
Sales quantity: Repair Services Units - - - - -
Cost of Materials/Goods: Repair Services (per unit) USD/per unit
Cost of Materials/Goods: Repair Services USD - - - - -
Integration Services
Sales quantity: Integration Services Units - - - - -
Cost of Materials/Goods: Integration Services (per unit) USD/per unit
Cost of Materials/Goods: Integration Services USD - - - - -
Consulting Services
Sales quantity: Consulting Services Units - - - - -

Costs 01 160 von 310


Cost of Materials/Goods: Consulting Services (per unit) USD/per unit
Cost of Materials/Goods: Consulting Services USD - - - - -
Spare Parts
Sales quantity: Spare Parts Units - - - - -
Cost of Materials/Goods: Spare Parts (per unit) USD/per unit
Cost of Materials/Goods: Spare Parts USD - - - - -
License Fees
Sales quantity: License Fees Units - - - - -
Cost of Materials/Goods: License Fees (per unit) USD/per unit
Cost of Materials/Goods: License Fees USD - - - - -

Cost of Materials/Goods Subtotal 2 USD 53,850 53,850 52,250 57,220 -

3. Method: Percentage of Total Sales


Desktops
Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Desktops USD - - - - -

Workstations
Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Workstations USD - - - - -

Notebooks
Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Notebooks USD - - - - -

Software Products

Costs 01 161 von 310


Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Software Products USD - - - - -

Net work infrastructure solutions


Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Net work infrastructure solutions USD 1,462 1,476 1,491 1,506 -

Repair Services
Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Repair Services USD 6,996 6,996 6,996 6,996 -

Integration Services
Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Integration Services USD 1,000 1,000 1,000 1,000 -

Consulting Services
Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Consulting Services USD 1,684 1,700 1,717 1,735 -

Spare Parts
Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Spare Parts USD 6,806 6,806 6,806 8,250 -

License Fees
Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: License Fees USD - - - - -

Cost of Materials/Goods Subtotal 3 USD 17,948 17,979 18,011 19,487 -

Costs 01 162 von 310


Summary: Total Cost of Materials/Goods
Desktops USD 19,800 19,800 19,800 24,000 -
Workstations USD 19,200 19,200 17,600 17,600 -
Notebooks USD 8,800 8,800 8,800 8,800 -
Software Products USD 6,050 6,050 6,050 6,820 -
Net work infrastructure solutions USD 1,462 1,476 1,491 1,506 -
Repair Services USD 6,996 6,996 6,996 6,996 -
Integration Services USD 1,000 1,000 1,000 1,000 -
Consulting Services USD 1,684 1,700 1,717 1,735 -
Spare Parts USD 6,806 6,806 6,806 8,250 -
License Fees USD - - - - -
Total Cost of Materials/Goods USD 71,798 71,829 70,261 76,707 -

Costs 01 163 von 310


Cost of Materials/Packaging or Goods required and Inventory
Model: 5 Year Forecast
Model Integrity: Ok
Period Start 01 Jan 21 01 Feb 21
Period End Start 31 Jan 21 28 Feb 21
Model Life 01 Mar 19 - -
Month of model # 23 24

Cost of Materials/Packaging or Goods required


1. Method: Manual, Direct Input
Desktops USD
Workstations USD
Notebooks USD
Software Products USD
Net work infrastructure solutions USD
Repair Services USD
Integration Services USD
Consulting Services USD
Spare Parts USD
License Fees USD
Cost of Materials/Goods Subtotal 1 USD - -

2. Method: Costs x Quantity


Desktops Quantities derive from method 2 on sheet sales

Sales quantity: Desktops Units - -


Cost of Materials/Goods: Desktops (per unit) USD/per unit 600.0 600.0
Cost of Materials/Goods: Desktops USD - -

Costs 01 164 von 310


Workstations
Sales quantity: Workstations Units - -
Cost of Materials/Goods: Workstations (per unit) USD/per unit 1,600.0 1,600.0
Cost of Materials/Goods: Workstations USD - -
Notebooks
Sales quantity: Notebooks Units - -
Cost of Materials/Goods: Notebooks (per unit) USD/per unit 400.0 400.0
Cost of Materials/Goods: Notebooks USD - -
Software Products
Sales quantity: Software Products Units - -
Cost of Materials/Goods: Software Products (per unit) USD/per unit 110.0 110.0
Cost of Materials/Goods: Software Products USD - -
Net work infrastructure solutions
Sales quantity: Net work infrastructure solutions Units - -
Cost of Materials/Goods: Net work infrastructure solutions (per unit)USD/per unit
Cost of Materials/Goods: Net work infrastructure solutions USD - -
Repair Services
Sales quantity: Repair Services Units - -
Cost of Materials/Goods: Repair Services (per unit) USD/per unit
Cost of Materials/Goods: Repair Services USD - -
Integration Services
Sales quantity: Integration Services Units - -
Cost of Materials/Goods: Integration Services (per unit) USD/per unit
Cost of Materials/Goods: Integration Services USD - -
Consulting Services
Sales quantity: Consulting Services Units - -

Costs 01 165 von 310


Cost of Materials/Goods: Consulting Services (per unit) USD/per unit
Cost of Materials/Goods: Consulting Services USD - -
Spare Parts
Sales quantity: Spare Parts Units - -
Cost of Materials/Goods: Spare Parts (per unit) USD/per unit
Cost of Materials/Goods: Spare Parts USD - -
License Fees
Sales quantity: License Fees Units - -
Cost of Materials/Goods: License Fees (per unit) USD/per unit
Cost of Materials/Goods: License Fees USD - -

Cost of Materials/Goods Subtotal 2 USD - -

3. Method: Percentage of Total Sales


Desktops
Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Desktops USD - -

Workstations
Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Workstations USD - -

Notebooks
Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Notebooks USD - -

Software Products

Costs 01 166 von 310


Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Software Products USD - -

Net work infrastructure solutions


Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Net work infrastructure solutions USD - -

Repair Services
Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Repair Services USD - -

Integration Services
Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Integration Services USD - -

Consulting Services
Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Consulting Services USD - -

Spare Parts
Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: Spare Parts USD - -

License Fees
Cost of materials/goods as percentage of total sales => %
Cost of Materials/Goods: License Fees USD - -

Cost of Materials/Goods Subtotal 3 USD - -

Costs 01 167 von 310


Summary: Total Cost of Materials/Goods
Desktops USD - -
Workstations USD - -
Notebooks USD - -
Software Products USD - -
Net work infrastructure solutions USD - -
Repair Services USD - -
Integration Services USD - -
Consulting Services USD - -
Spare Parts USD - -
License Fees USD - -
Total Cost of Materials/Goods USD - -

Costs 01 168 von 310


Direct Labor & Other Direct Costs
Model: 5 Year Forecast Go to table of contents
Model Integrity: Ok Go to error checks
Period Start 01 Mar 19 01 Apr 19
Period End Start End 28 Feb 19 31 Mar 19 30 Apr 19
Model Life 01 Mar 19 30 Nov 20 21 1 1
Flags & Counters
Calendar Year year 2019 2019

Direct Labor
Headcount - Direct Labor Staff
The variable descriptions can be changed on sheet Inputs
1 Desktops SSC
Fill in name or positon here # Yes 1 1
Fill in name or positon here # Yes
Fill in name or positon here # No
Fill in name or positon here # Yes
Subtotal 1 1

2 Workstations
Fill in name or positon here # Yes
Fill in name or positon here # Yes
Fill in name or positon here # No
Fill in name or positon here # Yes
Subtotal - -

3 Notebooks
Fill in name or positon here # Yes
Fill in name or positon here # Yes
Fill in name or positon here # Yes
Fill in name or positon here # Yes

Costs 02 169 von 310


Subtotal - -

4 Software Products
Fill in name or positon here # Yes
Fill in name or positon here # Yes
Fill in name or positon here # No
Fill in name or positon here # Yes
Subtotal - -

5 Net work infrastructure solutions


Fill in name or positon here # Yes
Fill in name or positon here # Yes
Fill in name or positon here # Yes
Fill in name or positon here # Yes
Subtotal - -

6 Repair Services
Fill in name or positon here # Yes 1 1
Fill in name or positon here # Yes
Fill in name or positon here # Yes
Fill in name or positon here # Yes
Subtotal 1 1

7 Integration Services
Fill in name or positon here # Yes
Fill in name or positon here # Yes
Fill in name or positon here # Yes
Fill in name or positon here # Yes
Subtotal - -

8 Consulting Services

Costs 02 170 von 310


Fill in name or positon here # Yes
Fill in name or positon here # Yes
Fill in name or positon here # Yes
Fill in name or positon here # Yes
Subtotal - -

9 Spare Parts
Fill in name or positon here # Yes
Fill in name or positon here # Yes
Fill in name or positon here # Yes
Fill in name or positon here # Yes
Subtotal - -

10 License Fees
Fill in name or positon here # Yes
Fill in name or positon here # Yes
Fill in name or positon here # Yes
Fill in name or positon here # Yes
Subtotal - -

Total Headcount Direct Labor Staff # 2 2


Development of headcount month to month 2

Wages & Salaries - Direct Labor Staff


1 Desktops
Fill in name or positon here USD 35,183 1,667 1,667
Fill in name or positon here USD - - -
Fill in name or positon here USD - - -
Fill in name or positon here USD - - -
Subtotal USD 35,183 1,667 1,667

Costs 02 171 von 310


2 Workstations
Fill in name or positon here USD 25,183 - -
Fill in name or positon here USD - - -
Fill in name or positon here USD - - -
Fill in name or positon here USD - - -
Subtotal USD 25,183 - -

3 Notebooks
Fill in name or positon here USD - - -
Fill in name or positon here USD - - -
Fill in name or positon here USD - - -
Fill in name or positon here USD - - -
Subtotal USD - - -

4 Software Products
Fill in name or positon here USD - - -
Fill in name or positon here USD - - -
Fill in name or positon here USD - - -
Fill in name or positon here USD - - -
Subtotal USD - - -

5 Net work infrastructure solutions


Fill in name or positon here USD - - -
Fill in name or positon here USD - - -
Fill in name or positon here USD - - -
Fill in name or positon here USD - - -
Subtotal USD - - -

6 Repair Services
Fill in name or positon here USD 58,700 1,667 1,667
Fill in name or positon here USD - - -

Costs 02 172 von 310


Fill in name or positon here USD - - -
Fill in name or positon here USD - - -
Subtotal USD 58,700 1,667 1,667

7 Integration Services
Fill in name or positon here USD - - -
Fill in name or positon here USD - - -
Fill in name or positon here USD - - -
Fill in name or positon here USD - - -
Subtotal USD - - -

8 Consulting Services
Fill in name or positon here USD - - -
Fill in name or positon here USD - - -
Fill in name or positon here USD - - -
Fill in name or positon here USD - - -
Subtotal USD - - -

9 Spare Parts
Fill in name or positon here USD - - -
Fill in name or positon here USD - - -
Fill in name or positon here USD - - -
Fill in name or positon here USD - - -
Subtotal USD - - -

10 License Fees
Fill in name or positon here USD - - -
Fill in name or positon here USD - - -
Fill in name or positon here USD - - -
Fill in name or positon here USD - - -
Subtotal USD - - -

Costs 02 173 von 310


Total Wages & Salaries USD 119,067 3,333 3,333

Social security contributions and taxes - Direct Labor Staff


1 Desktops SCC
Fill in name or positon here USD Yes 8,796 417 417
Fill in name or positon here USD Yes - - -
Fill in name or positon here USD No - - -
Fill in name or positon here USD Yes - - -
Subtotal USD 8,796 417 417

2 Workstations
Fill in name or positon here USD Yes 6,296 - -
Fill in name or positon here USD Yes - - -
Fill in name or positon here USD No - - -
Fill in name or positon here USD Yes - - -
Subtotal USD 6,296 - -

3 Notebooks
Fill in name or positon here USD Yes - - -
Fill in name or positon here USD Yes - - -
Fill in name or positon here USD Yes - - -
Fill in name or positon here USD Yes - - -
Subtotal USD - - -

4 Software Products
Fill in name or positon here USD Yes - - -
Fill in name or positon here USD Yes - - -
Fill in name or positon here USD No - - -
Fill in name or positon here USD Yes - - -

Costs 02 174 von 310


Subtotal USD - - -

5 Net work infrastructure solutions


Fill in name or positon here USD Yes - - -
Fill in name or positon here USD Yes - - -
Fill in name or positon here USD Yes - - -
Fill in name or positon here USD Yes - - -
Subtotal USD - - -

6 Repair Services
Fill in name or positon here USD Yes 14,675 417 417
Fill in name or positon here USD Yes - - -
Fill in name or positon here USD Yes - - -
Fill in name or positon here USD Yes - - -
Subtotal USD 14,675 417 417

7 Integration Services
Fill in name or positon here USD Yes - - -
Fill in name or positon here USD Yes - - -
Fill in name or positon here USD Yes - - -
Fill in name or positon here USD Yes - - -
Subtotal USD - - -

8 Consulting Services
Fill in name or positon here USD Yes - - -
Fill in name or positon here USD Yes - - -
Fill in name or positon here USD Yes - - -
Fill in name or positon here USD Yes - - -
Subtotal USD - - -

9 Spare Parts

Costs 02 175 von 310


Fill in name or positon here USD Yes - - -
Fill in name or positon here USD Yes - - -
Fill in name or positon here USD Yes - - -
Fill in name or positon here USD Yes - - -
Subtotal USD - - -

10 License Fees
Fill in name or positon here USD Yes - - -
Fill in name or positon here USD Yes - - -
Fill in name or positon here USD Yes - - -
Fill in name or positon here USD Yes - - -
Subtotal USD - - -

Total Social security contributions & taxes USD 29,767 833 833

Other Staff Costs - Direct Labor Staff


1 Desktops
Other Staff Expenses (automatic) USD 5.0% % of base salary 1,759 83 83
Other Staff Expenses (manual input) USD -
Subtotal Desktops USD 1,759 83 83

2 Workstations
Other Staff Expenses (automatic) USD % of base salary - - -
Other Staff Expenses (manual input) USD -
Subtotal Workstations USD - - -

3 Notebooks
Other Staff Expenses (automatic) USD % of base salary - - -
Other Staff Expenses (manual input) USD -
Subtotal Notebooks USD - - -

Costs 02 176 von 310


4 Software Products
Other Staff Expenses (automatic) USD % of base salary - - -
Other Staff Expenses (manual input) USD -
Subtotal Software Products USD - - -

5 Net work infrastructure solutions


Other Staff Expenses (automatic) USD % of base salary - - -
Other Staff Expenses (manual input) USD -
Subtotal Net work infrastructure solutions USD - - -

6 Repair Services
Other Staff Expenses (automatic) USD % of base salary - - -
Other Staff Expenses (manual input) USD -
Subtotal Repair Services USD - - -

7 Integration Services
Other Staff Expenses (automatic) USD % of base salary - - -
Other Staff Expenses (manual input) USD -
Subtotal Integration Services USD - - -

8 Consulting Services
Other Staff Expenses (automatic) USD % of base salary - - -
Other Staff Expenses (manual input) USD -
Subtotal Consulting Services USD - - -

9 Spare Parts
Other Staff Expenses (automatic) USD % of base salary - - -
Other Staff Expenses (manual input) USD -
Subtotal Spare Parts USD - - -

Costs 02 177 von 310


10 License Fees
Other Staff Expenses (automatic) USD % of base salary - - -
Other Staff Expenses (manual input) USD -
Subtotal License Fees USD - - -

Total Other Staff Expenses USD 1,759 83 83

Total Direct Labor Costs USD 150,593 4,250 4,250

Direct Labor Costs per Product/Service


Desktops USD 45,738 2,167 2,167
Workstations USD 31,479 - -
Notebooks USD - - -
Software Products USD - - -
Net work infrastructure solutions USD - - -
Repair Services USD 73,375 2,083 2,083
Integration Services USD - - -
Consulting Services USD - - -
Spare Parts USD - - -
License Fees USD - - -
Total Direct Labor Costs USD Check Ok 150,593 4,250 4,250

Operational Expenses
Only direct/variable expenses here (irrespective of type of business)
1 Revenue share expense Rev. Share % of net sales
Desktops USD - - - -
Workstations USD 5.0% 26,450 920 1,150
Notebooks USD - - - -

Costs 02 178 von 310


Software Products USD 10.0% 17,610 825 855
Net work infrastructure solutions USD - - - -
Repair Services USD - - - -
Integration Services USD - - - -
Consulting Services USD - - - -
Spare Parts USD - - - -
License Fees USD - - - -
Total Revenue share expense USD 44,060 1,745 2,005

2 Energy costs (of production & manufacturing) Credit Periods

Utilities USD 35,719 1,000 1,050


Gas USD 4,200 200 200
Oil USD -

3 Third-party services
Subcontract 01 USD -
Subcontract 01 USD -
Subcontract 01 USD -

4 Other
Shipping & postage expense USD 37,370 1,436 1,515
Repairs & maintenance USD -
Consumables 01 USD -
Consumables 02 USD -
Consumables 03 USD -
Consumables 04 USD -
Variable descriptions (input cells) can be changed

Total Other Direct Costs USD 121,350 4,381 4,770

Costs 02 179 von 310


VAT on other direct expenses" Subject to input taxes VAT Rate

VAT on other direct expenses(w/o revenue share)" USD 70.0% 20.0% 10,821 369 387

Allocation of other direct costs to products/services


Selected allocation basis: Sales => Selection can be changed on sheet Inputs (row 40)
Desktops USD 15% 16,785 707 743
Workstations USD 15% 37,654 1,258 1,570
Notebooks USD 12% 6,426 246 245
Software Products USD 12% 21,319 976 1,011
Net work infrastructure solutions USD 10% 2,217 83 82
Repair Services USD 10% 5,890 257 255
Integration Services USD 8% 8,542 330 329
Consulting Services USD 8% 9,337 348 349
Spare Parts USD 10% 4,196 177 186
License Fees USD - 8,983 - -
Total Other Direct Costs USD Check Ok 121,350 4,381 4,770
Allocation control Ok - -

Cost of Sales (per product/service)


Total direct costs, i.e. costs of materials/goods for resale + direct payroll + other direct costs
Desktops USD 498,124 23,873 25,110
Workstations USD 437,133 14,058 17,570
Notebooks USD 185,626 8,246 8,245
Software Products USD 150,459 7,026 7,281
Net work infrastructure solutions USD 29,489 1,208 1,207
Repair Services USD 240,873 10,735 10,734
Integration Services USD 28,742 1,230 1,229
Consulting Services USD 42,374 1,770 1,785

Costs 02 180 von 310


Spare Parts USD 153,934 7,395 7,817
License Fees USD 8,983 - -
Total Cost of Sales USD Check Ok 1,775,736 75,542 80,977

Costs 02 181 von 310


01 May 19 01 Jun 19 01 Jul 19 01 Aug 19 01 Sep 19 01 Oct 19 01 Nov 19 01 Dec 19 01 Jan 20 01 Feb 20 01 Mar 20 01 Apr 20
31 May 19 30 Jun 19 31 Jul 19 31 Aug 19 30 Sep 19 31 Oct 19 30 Nov 19 31 Dec 19 31 Jan 20 29 Feb 20 31 Mar 20 30 Apr 20
1 1 1 1 1 1 1 1 1 1 1 1

2019 2019 2019 2019 2019 2019 2019 2019 2020 2020 2020 2020

1 1 1 1 1 1 1 1 1 1 1 1

1 1 1 1 1 1 1 1 1 1 1 1

1 1 1 1 1 1 1 1

- - - - 1 1 1 1 1 1 1 1

Costs 02 182 von 310


- - - - - - - - - - - -

- - - - - - - - - - - -

- - - - - - - - - - - -

1 1 1 1 1 2 2 2 2 2 2 2

1 1 1 1 1 2 2 2 2 2 2 2

- - - - - - - - - - - -

Costs 02 183 von 310


- - - - - - - - - - - -

- - - - - - - - - - - -

- - - - - - - - - - - -

2 2 2 2 3 4 4 4 4 4 4 4
1 1

1,667 1,667 1,667 1,667 1,667 1,667 1,667 1,667 1,683 1,683 1,683 1,683
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
1,667 1,667 1,667 1,667 1,667 1,667 1,667 1,667 1,683 1,683 1,683 1,683

Costs 02 184 von 310


- - - - 1,667 1,667 1,667 1,667 1,683 1,683 1,683 1,683
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - 1,667 1,667 1,667 1,667 1,683 1,683 1,683 1,683

- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -

- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -

- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -

1,667 1,667 1,667 1,667 1,667 3,333 3,333 3,333 3,367 3,367 3,367 3,367
- - - - - - - - - - - -

Costs 02 185 von 310


- - - - - - - - - - - -
- - - - - - - - - - - -
1,667 1,667 1,667 1,667 1,667 3,333 3,333 3,333 3,367 3,367 3,367 3,367

- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -

- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -

- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -

- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -

Costs 02 186 von 310


3,333 3,333 3,333 3,333 5,000 6,667 6,667 6,667 6,733 6,733 6,733 6,733

417 417 417 417 417 417 417 417 421 421 421 421
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
417 417 417 417 417 417 417 417 421 421 421 421

- - - - 417 417 417 417 421 421 421 421


- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - 417 417 417 417 421 421 421 421

- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -

- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -

Costs 02 187 von 310


- - - - - - - - - - - -

- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -

417 417 417 417 417 833 833 833 842 842 842 842
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
417 417 417 417 417 833 833 833 842 842 842 842

- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -

- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -

Costs 02 188 von 310


- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -

- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -

833 833 833 833 1,250 1,667 1,667 1,667 1,683 1,683 1,683 1,683

83 83 83 83 83 83 83 83 84 84 84 84

83 83 83 83 83 83 83 83 84 84 84 84

- - - - - - - - - - - -

- - - - - - - - - - - -

- - - - - - - - - - - -

- - - - - - - - - - - -

Costs 02 189 von 310


- - - - - - - - - - - -

- - - - - - - - - - - -

- - - - - - - - - - - -

- - - - - - - - - - - -

- - - - - - - - - - - -

- - - - - - - - - - - -

- - - - - - - - - - - -

- - - - - - - - - - - -

- - - - - - - - - - - -

- - - - - - - - - - - -

- - - - - - - - - - - -

- - - - - - - - - - - -

Costs 02 190 von 310


- - - - - - - - - - - -
-
- - - - - - - - - - - -

83 83 83 83 83 83 83 83 84 84 84 84

4,250 4,250 4,250 4,250 6,333 8,417 8,417 8,417 8,501 8,501 8,501 8,501

2,167 2,167 2,167 2,167 2,167 2,167 2,167 2,167 2,188 2,188 2,188 2,188
- - - - 2,083 2,083 2,083 2,083 2,104 2,104 2,104 2,104
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
2,083 2,083 2,083 2,083 2,083 4,167 4,167 4,167 4,208 4,208 4,208 4,208
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
4,250 4,250 4,250 4,250 6,333 8,417 8,417 8,417 8,501 8,501 8,501 8,501

- - - - - - - - - - - -
1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,380 1,380 1,380 1,380 1,380
- - - - - - - - - - - -

Costs 02 191 von 310


855 855 855 855 855 825 825 825 825 825 825 825
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
2,005 2,005 2,005 2,005 2,005 1,975 1,975 2,205 2,205 2,205 2,205 2,205

1,103 1,158 1,216 1,276 1,340 1,407 1,477 1,551 1,629 1,710 1,796 1,886
200 200 200 200 200 200 200 200 200 200 200 200

1,517 1,518 1,520 1,522 2,525 1,482 1,509 2,557 1,559 1,549 2,552 1,555

4,824 4,881 4,941 5,004 6,070 5,064 5,161 6,514 5,593 5,665 6,753 5,845

Costs 02 192 von 310


395 403 411 420 569 432 446 603 474 484 637 510

757 771 786 802 655 757 767 612 789 811 647 850
1,578 1,586 1,594 1,603 1,520 1,629 1,636 1,845 1,980 1,996 1,872 2,026
249 254 259 264 216 307 311 248 320 329 263 345
1,014 1,017 1,020 1,023 993 997 999 964 1,004 1,009 972 1,018
84 85 87 89 72 94 106 84 110 114 92 122
260 265 270 276 225 292 295 236 304 284 227 298
335 341 348 355 290 375 422 337 435 447 356 468
359 370 381 392 324 424 433 349 455 472 381 505
189 193 196 200 164 189 192 153 197 203 162 212
- - - - 1,610 - - 1,685 - - 1,783 -
4,824 4,881 4,941 5,004 6,070 5,064 5,161 6,514 5,593 5,665 6,753 5,845
- - - - - - - - - - - -

25,123 25,138 25,153 25,168 25,022 22,723 22,733 22,578 22,777 22,799 22,635 22,838
17,578 17,586 17,594 17,603 19,604 19,713 19,719 23,128 23,284 23,300 23,176 23,330
8,249 8,254 8,259 8,264 8,216 9,107 9,111 9,048 9,120 9,129 9,063 9,145
7,284 7,287 7,290 7,293 7,263 7,047 7,049 7,014 7,054 7,059 7,022 7,068
1,209 1,210 1,212 1,214 1,197 1,219 1,356 1,334 1,473 1,491 1,483 1,527
10,739 10,744 10,749 10,754 10,704 12,854 12,857 12,798 12,208 11,488 11,431 11,502
1,235 1,241 1,248 1,255 1,190 1,275 1,422 1,337 1,435 1,447 1,356 1,468
1,810 1,835 1,860 1,887 1,833 1,948 1,973 1,904 2,025 2,058 1,983 2,123

Costs 02 193 von 310


7,820 7,824 7,828 7,832 7,795 6,995 6,998 6,959 7,003 7,009 6,968 7,019
- - - - 1,610 - - 1,685 - - 1,783 -
81,046 81,117 81,192 81,269 84,434 82,881 83,219 87,786 86,380 85,781 86,899 86,021

Costs 02 194 von 310


01 May 20 01 Jun 20 01 Jul 20 01 Aug 20 01 Sep 20 01 Oct 20 01 Nov 20 01 Dec 20 01 Jan 21 01 Feb 21
31 May 20 30 Jun 20 31 Jul 20 31 Aug 20 30 Sep 20 31 Oct 20 30 Nov 20 31 Dec 20 31 Jan 21 28 Feb 21
1 1 1 1 1 1 1 - - -

2020 2020 2020 2020 2020 2020 2020 2020 2021 2021

1 1 1 1 1 1 1 1 1 1

1 1 1 1 1 1 1 - - -

1 1 1 1 1 1 1 1 1 1

1 1 1 1 1 1 1 - - -

Costs 02 195 von 310


- - - - - - - - - -

- - - - - - - - - -

- - - - - - - - - -

2 2 2 2 2 2 2 2 2 2

2 2 2 2 2 2 2 - - -

- - - - - - - - - -

Costs 02 196 von 310


1 1

- - - - - - - - - -

- - - - - - - - - -

- - - - - - - - - -

4 4 4 4 4 4 4 - - -

1,683 1,683 1,683 1,683 1,683 1,683 1,683 - - -


- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
1,683 1,683 1,683 1,683 1,683 1,683 1,683 - - -

Costs 02 197 von 310


1,683 1,683 1,683 1,683 1,683 1,683 1,683 - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
1,683 1,683 1,683 1,683 1,683 1,683 1,683 - - -

- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -

- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -

- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -

3,367 3,367 3,367 3,367 3,367 3,367 3,367 - - -


- - - - - - - - - -

Costs 02 198 von 310


- - - - - - - - - -
- - - - - - - - - -
3,367 3,367 3,367 3,367 3,367 3,367 3,367 - - -

- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -

- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -

- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -

- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -

Costs 02 199 von 310


6,733 6,733 6,733 6,733 6,733 6,733 6,733 - - -

421 421 421 421 421 421 421 - - -


- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
421 421 421 421 421 421 421 - - -

421 421 421 421 421 421 421 - - -


- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
421 421 421 421 421 421 421 - - -

- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -

- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -

Costs 02 200 von 310


- - - - - - - - - -

- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -

842 842 842 842 842 842 842 - - -


- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
842 842 842 842 842 842 842 - - -

- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -

- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -

Costs 02 201 von 310


- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -

- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -

1,683 1,683 1,683 1,683 1,683 1,683 1,683 - - -

84 84 84 84 84 84 84 - - -

84 84 84 84 84 84 84 - - -

- - - - - - - - - -

- - - - - - - - - -

- - - - - - - - - -

- - - - - - - - - -

Costs 02 202 von 310


- - - - - - - - - -

- - - - - - - - - -

- - - - - - - - - -

- - - - - - - - - -

- - - - - - - - - -

- - - - - - - - - -

- - - - - - - - - -

- - - - - - - - - -

- - - - - - - - - -

- - - - - - - - - -

- - - - - - - - - -

- - - - - - - - - -

Costs 02 203 von 310


- - - - - - - - - -

- - - - - - - - - -

84 84 84 84 84 84 84 - - -

8,501 8,501 8,501 8,501 8,501 8,501 8,501 - - -

2,188 2,188 2,188 2,188 2,188 2,188 2,188 - - -


2,104 2,104 2,104 2,104 2,104 2,104 2,104 - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
4,208 4,208 4,208 4,208 4,208 4,208 4,208 - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
8,501 8,501 8,501 8,501 8,501 8,501 8,501 - - -

- - - - - - - - - -
1,380 1,380 1,380 1,380 1,380 1,265 1,265 - - -
- - - - - - - - - -

Costs 02 204 von 310


825 825 825 825 825 825 930 - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
2,205 2,205 2,205 2,205 2,205 2,090 2,195 - - -

1,980 2,079 2,183 2,292 2,407 2,527 2,653 2,786 2,925 3,072
200 200 200 200 200 200 200 200 200 200

1,557 2,560 1,569 1,572 2,575 1,555 1,664 - - -

5,942 7,044 6,157 6,269 7,387 6,372 6,713 - - -

Costs 02 205 von 310


523 678 553 569 725 599 632 - - -

871 686 914 938 730 1,000 1,194 - - -


2,042 1,902 2,075 2,094 1,935 1,962 1,952 - - -
354 279 388 398 310 424 418 - - -
1,023 981 1,033 1,038 991 1,052 1,182 - - -
126 100 135 140 110 152 151 - - -
305 240 320 329 256 350 345 - - -
480 378 504 517 402 551 543 - - -
523 416 560 580 456 631 628 - - -
218 172 229 235 183 250 299 - - -
- 1,891 - - 2,013 - - - - -
5,942 7,044 6,157 6,269 7,387 6,372 6,713 - - -
- - - - - - - - - -

22,859 22,674 22,903 22,927 22,719 22,988 27,383 - - -


23,347 23,206 23,379 23,398 23,240 21,666 21,656 - - -
9,154 9,079 9,188 9,198 9,110 9,224 9,218 - - -
7,073 7,031 7,083 7,088 7,041 7,102 8,002 - - -
1,545 1,533 1,582 1,602 1,587 1,643 1,658 - - -
11,510 11,445 11,525 11,533 11,460 11,555 11,550 - - -
1,480 1,378 1,504 1,517 1,402 1,551 1,543 - - -
2,157 2,066 2,227 2,264 2,157 2,348 2,362 - - -

Costs 02 206 von 310


7,024 6,978 7,035 7,041 6,989 7,056 8,549 - - -
- 1,891 - - 2,013 - - - - -
86,148 87,281 86,425 86,568 87,717 85,133 91,920 - - -

Costs 02 207 von 310


Operating Expenses (Overheads)
Model: 5 Year Forecast Go to table of contents
Model Integrity: Ok Go to error checks
Period Start 01 Mar 19
Period End Start End 28 Feb 19 31 Mar 19
Model Life 01 Mar 19 30 Nov 20 21 1
Month of model # 1

Overhead/Indirect Expenses
Variable descriptions (input cells) can be changed

1 Management &Administration Expenses Credit Periods All assumption values sho


Payroll Management & Administration Staff USD from Human Resources => 198,347 11,183
Communication (Internet, Phone, Mobile etc.) USD 1 4,648 200
Office Supplies USD 1 1,050 50
Travel & Entertainment USD - 14,050 650
Vehicle Expenses USD -
Miscellaneous 01 USD -
Miscellaneous 02 USD -
Miscellaneous 03 USD -
Subtotal Management &Administration ExpensesUSD 218,095 12,083

2 Operational Expenses Credit Periods


Payroll Operational Staff USD from Human Resources => 215,507 3,933
Power USD 1 22,000 500
Heat and light USD 1 8,800 200
Cleaning USD -
Repairs and maintenance USD -
Licence fees USD -
Miscellaneous 01 USD

Costs 03 208 von 310


Miscellaneous 02 USD
Subtotal Operational Expenses USD 246,307 4,633

3 Salesforce Expenses Credit Periods


Payroll Sales, Marketing & Distribution Staff USD from Human Resources => 235,050 6,550
Freight/distribution expenses USD 57,680 2,640
Selling expenses/commission USD 74,741 2,872
Promotional materials (advertising, brochures etc.) USD 11,550 550
Public relations, exhibitions USD -
Travel expenses USD -
Marketing campaign / Promotion 01 USD 2,650 330
Marketing campaign / Promotion 02 USD -
Subtotal Salesforce Expenses USD 381,671 12,942

4 Research & Development Expenses Credit Periods


Payroll Research & Development USD from Human Resources => 83,689 -
Consultancy USD -
Materials USD -
Design, construction & testing of prototypes USD -
Miscellaneous 01 USD -
Miscellaneous 02 USD -
Miscellaneous 03 USD -
Miscellaneous 04 USD -
Subtotal Payroll Research & Development USD 83,689 -

5 General & Other Expenses Credit Periods


Rent and rates USD 1 63,000 3,000
Additional property expenses (Heat, Light etc.) USD 18,900 900
Professional fees (Legal, Tax, Audit etc.) USD 2 4,200 200
Insurances / charges / contributions USD - 7,350 350

Costs 03 209 von 310


Patents & Trademarks USD -
Establishment (Start-up costs) USD -
Miscellaneous 01 USD -
Miscellaneous 02 USD -
Miscellaneous 03 USD -
Miscellaneous 04 USD -
Subtotal General & Other Expenses USD 93,450 4,450

Total Overhead Expenses USD 1,023,211 34,109

VAT on Overhead Expenses


Total Overhead Expenses (w/o payroll expenses) USD Subject to input taxes VAT Rate 290,619 12,442
VAT on Overhead Expenses USD 70.0% 20.0% 40,687 1,742

Costs 03 210 von 310


01 Apr 19 01 May 19 01 Jun 19 01 Jul 19 01 Aug 19 01 Sep 19 01 Oct 19 01 Nov 19 01 Dec 19 01 Jan 20 01 Feb 20 01 Mar 20
30 Apr 19 31 May 19 30 Jun 19 31 Jul 19 31 Aug 19 30 Sep 19 31 Oct 19 30 Nov 19 31 Dec 19 31 Jan 20 29 Feb 20 31 Mar 20
1 1 1 1 1 1 1 1 1 1 1 1
2 3 4 5 6 7 8 9 10 11 12 13

umption values should be entered net of input/output taxes (sales taxes, GST, VAT etc.)
6,183 6,183 6,183 6,183 6,183 6,183 6,183 6,183 6,183 16,501 11,501 11,501
202 204 206 208 210 212 214 217 219 221 223 225
50 50 50 50 50 50 50 50 50 50 50 50
650 650 650 650 650 650 650 650 650 650 650 650

7,085 7,087 7,089 7,091 7,094 7,096 7,098 7,100 7,102 17,422 12,424 12,427

3,933 3,933 3,933 3,933 3,933 3,933 12,333 12,333 12,333 12,627 12,627 12,627
600 650 700 750 800 850 900 950 1,000 1,050 1,100 1,150
240 260 280 300 320 340 360 380 400 420 440 460

Costs 03 211 von 310


4,773 4,843 4,913 4,983 5,053 5,123 13,593 13,663 13,733 14,097 14,167 14,237

5,050 5,050 5,050 5,050 11,600 10,100 10,100 10,100 10,100 10,320 10,320 10,320
2,640 2,640 2,640 2,640 2,640 2,640 2,800 2,800 2,800 2,800 2,800 2,800
3,029 3,033 3,037 3,041 3,045 5,049 2,964 3,018 5,114 3,119 3,099 5,105
550 550 550 550 550 550 550 550 550 550 550 550

330 500 330 330

11,269 11,273 11,607 11,281 17,835 18,839 16,414 16,798 18,564 16,789 17,099 18,775

- - - - 6,100 5,100 5,100 5,100 5,100 5,199 5,199 5,199

- - - - 6,100 5,100 5,100 5,100 5,100 5,199 5,199 5,199

3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000
900 900 900 900 900 900 900 900 900 900 900 900
200 200 200 200 200 200 200 200 200 200 200 200
350 350 350 350 350 350 350 350 350 350 350 350

Costs 03 212 von 310


4,450 4,450 4,450 4,450 4,450 4,450 4,450 4,450 4,450 4,450 4,450 4,450

27,578 27,654 28,060 27,806 40,532 40,608 46,655 47,111 48,950 57,957 53,339 55,087

12,411 12,487 12,893 12,639 12,715 15,291 12,938 13,394 15,233 13,310 13,692 15,440
1,738 1,748 1,805 1,769 1,780 2,141 1,811 1,875 2,133 1,863 1,917 2,162

Costs 03 213 von 310


01 Apr 20 01 May 20 01 Jun 20 01 Jul 20 01 Aug 20 01 Sep 20 01 Oct 20 01 Nov 20 01 Dec 20 01 Jan 21 01 Feb 21
30 Apr 20 31 May 20 30 Jun 20 31 Jul 20 31 Aug 20 30 Sep 20 31 Oct 20 30 Nov 20 31 Dec 20 31 Jan 21 28 Feb 21
1 1 1 1 1 1 1 1 - - -
14 15 16 17 18 19 20 21 22 23 24

11,501 11,501 11,501 11,501 11,501 11,501 11,501 11,501 - - -


228 230 232 235 237 239 242 244 246 249 251
50 50 50 50 50 50 50 50 50 50 50
700 700 700 700 700 700 700 700 700 700 700

12,479 12,481 12,483 12,486 12,488 12,490 12,493 12,495 - - -

12,627 12,627 12,627 12,627 12,627 16,653 16,653 16,653 - - -


1,200 1,250 1,300 1,350 1,400 1,450 1,500 1,550 1,600 1,650 1,700
480 500 520 540 560 580 600 620 640 660 680

Costs 03 214 von 310


14,307 14,377 14,447 14,517 14,587 18,683 18,753 18,823 - - -

16,980 15,480 15,480 15,480 15,480 15,480 15,480 15,480 - - -


2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800
3,109 3,115 5,121 3,139 3,144 5,151 3,109 3,329 - - -
550 550 550 550 550 550 550 550 550 550 550

500 330 330

23,439 22,445 23,951 21,969 21,974 23,981 22,269 22,159 - - -

5,199 5,199 5,199 5,199 5,199 5,199 5,199 5,199 - - -

5,199 5,199 5,199 5,199 5,199 5,199 5,199 5,199 - - -

3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000
900 900 900 900 900 900 900 900 900 900 900
200 200 200 200 200 200 200 200 200 200 200
350 350 350 350 350 350 350 350 350 350 350

Costs 03 215 von 310


4,450 4,450 4,450 4,450 4,450 4,450 4,450 4,450 - - -

59,874 58,951 60,530 58,620 58,698 64,804 63,165 63,126 - - -

13,567 14,144 15,723 13,813 13,891 15,970 14,331 14,293 - - -


1,899 1,980 2,201 1,934 1,945 2,236 2,006 2,001 - - -

Costs 03 216 von 310


Capital Expenditure
Model: 5 Year Forecast Go to table of contents
Model Integrity: Ok Go to error checks
Period Start 01 Mar 19
Period End Start End 28 Feb 19 31 Mar 19
Model Life 01 Mar 19 30 Nov 20 21 1

Fixed Assets - Capex, Company Produced Assets, Leasing, Disposals


I Intangible Assets
A Purchases: Intangible Assets Subject to input taxes 100% Zero Rate -
Asset 01 USD 75,000 75,000
Asset 02 USD -
Asset 03 USD -
Asset 04 USD -
Asset 05 USD -
1. Total (w/o leasing) USD 75,000 75,000
B Amortization: Intangible Assets
Cost or Value USD Useful life % p.m. 2,000 77,000
Amortization per period USD 120 Month(s) 0.83% Ok 12,850 17
Accumulated amortization USD Depr. Method 1 straight-line 17
C Company produced additions: Intangible Assets
2. Capitalized assets -
D Finance Lease: Intangible Assets
3. Purchases financed by leasing USD -
Lease charges (interest) USD -
Lease payments USD -
E Disposal of Intangible Assets
Proceeds USD -
Costs USD -
Accumulated amortization (of assets sold) USD -
F VAT

Capex 217 von 310


VAT on Intangible Assets purchased & leased USD 100.0% Rate => - - -

BS Account: Intangible Assets


Balance B/f USD 2,000
Increase (purchases + leasing + company prod. additions) USD 75,000 75,000
Decrease (amortization + disposals) USD (12,850) (17)
Balance C/f USD 2,000 76,983

II Tangible Assets
1 Asset class 1: Description
Land and Buildings Subject to input taxes 100% Zero Rate -
A Purchases: Land and Buildings
Asset 01 USD -
Asset 02 USD -
Asset 03 USD -
Asset 04 USD -
Asset 05 USD -
1. Total (w/o leasing) USD - -
B Depreciation: Land and Buildings
Cost or Value USD Useful life % p.m. 100,000 100,000
Depreciation per period USD 50 Month(s) 2.00% Ok 42,000 2,000
Accumulated depreciation USD Depr. Method 1 straight-line 2,000
C Company produced additions: Land and Buildings
2. Capitalized assets -
D Finance Lease: Land and Buildings
3. Purchases financed by leasing USD -
Lease charges (interest) USD -
Lease payments USD -
E Disposal of Land and Buildings
Proceeds USD -
Costs USD -

Capex 218 von 310


Accumulated depreciation (of assets sold) USD -
F VAT
VAT on Land and Buildings purchased & leased USD 100.0% Rate => - - -

2 Asset class 2: Description


Plant & Machinery Subject to input taxes 80% Rate 1 20.0%
A Purchases: Plant & Machinery
Asset 01 USD 252,500
Asset 02 USD -
Asset 03 USD -
Asset 04 USD -
Asset 05 USD -
1. Total (w/o leasing) USD 252,500 -
B Depreciation: Plant & Machinery
Cost or Value USD Useful life % p.m. 130,000 130,000
Depreciation per period USD 60 Month(s) 1.67% Ok 131,375 2,167
Accumulated depreciation USD Depr. Method 1 straight-line 2,167
C Company produced additions: Plant & Machinery
2. Capitalized assets -
D Finance Lease: Plant & Machinery
3. Purchases financed by leasing USD 40,000
Lease charges (interest) USD 2,125
Lease payments USD 2,750
E Disposal of Plant & Machinery
Proceeds USD -
Costs USD -
Accumulated depreciation (of assets sold) USD -
F VAT
VAT on Plant & Machinery purchased & leased USD 80.0% Rate => 20.0% 46,800 -

3 Asset class 3: Description

Capex 219 von 310


Vehicles Subject to input taxes 90% Rate 1 20.0%
A Purchases: Vehicles
Asset 01 USD 40,000 20,000
Asset 02 USD 60,000 30,000
Asset 03 USD -
Asset 04 USD -
Asset 05 USD -
1. Total (w/o leasing) USD 100,000 50,000
B Depreciation: Vehicles
Cost or Value USD Useful life % p.m. 25,000 75,000
Depreciation per period USD 72 Month(s) 1.39% Ok 26,042 347
Accumulated depreciation USD Depr. Method 1 straight-line 347
C Company produced additions: Vehicles
2. Capitalized assets -
D Finance Lease: Vehicles
3. Purchases financed by leasing USD -
Lease charges (interest) USD -
Lease payments USD -
E Disposal of Vehicles
Proceeds USD -
Costs USD -
Accumulated depreciation (of assets sold) USD -
F VAT
VAT on Vehicles purchased & leased USD 90.0% Rate => 20.0% 18,000 9,000

BS Account: Tangible Assets


Balance B/f USD 255,000
Increase (purchases + leasing + company prod. additions) USD 392,500 50,000
Decrease (depreciation + disposals) USD (199,417) (4,514)
Balance C/f USD 255,000 300,486

Capex 220 von 310


III Financial Assets / Investments
A Purchases: Financial Assets / Investments Subject to input taxes 100% Zero Rate -
Asset 01 USD 66,250
Asset 02 USD -
Asset 03 USD -
Asset 04 USD -
Asset 05 USD -
1. Total (w/o leasing) USD 66,250 -
B Depreciation: Financial Assets / Investments
Cost or Value USD Useful life % p.m. - -
Depreciation per period USD 0 Month(s) - Ok - -
Accumulated depreciation USD Depr. Method 1 straight-line -
C Company produced additions: Financial Assets / Investments
2. Capitalized assets -
D Finance Lease: Financial Assets / Investments
3. Purchases financed by leasing USD -
Lease charges (interest) USD -
Lease payments USD -
E Disposal of Financial Assets / Investments
Proceeds USD -
Costs USD -
Accumulated depreciation (of assets sold) USD -
F VAT
VAT on Financial Assets / Investments purchased & leased USD 100.0% Rate => - - -

BS Account: Financial Assets / Investments


Balance B/f USD -
Increase (purchases + leasing + company prod. additions) USD 66,250 -
Decrease (depreciation + disposals) USD - -
Balance C/f USD - -

Capex 221 von 310


IV Summary: Non-current (fixed) assets
Capex and D&A
Capital expenditure (excl. Leasing) USD 493,750 125,000
thereof intangible assets USD 75,000 75,000
thereof tangible assets USD 352,500 50,000
thereof financial assets USD 66,250 -
Depreciation & Amortization per period USD 212,267 4,531
Capitalised assets
Company produced additions USD - -
Finance Lease
Purchases financed by leasing USD 40,000 -
Lease charges (interest) USD 2,125 -
Lease payments USD 2,750 -
BS Account: Finance lease obligations
Balance B/f USD -
Increase USD 40,000 -
Decrease USD (2,750) -
Balance C/f USD -
Disposal of non-current (fixed) assets
Proceeds USD - -
Costs USD - -
Accumulated D&A (of assets sold) USD - -
Profit/Loss disposal of fixed assets USD - -
VAT
VAT on non-current (fixed) assets USD 64,800 9,000

Master Check: Inputs for sale of assets OK ? Control Ok

Capex 222 von 310


01 Apr 19 01 May 19 01 Jun 19 01 Jul 19 01 Aug 19 01 Sep 19 01 Oct 19 01 Nov 19 01 Dec 19 01 Jan 20 01 Feb 20 01 Mar 20
30 Apr 19 31 May 19 30 Jun 19 31 Jul 19 31 Aug 19 30 Sep 19 31 Oct 19 30 Nov 19 31 Dec 19 31 Jan 20 29 Feb 20 31 Mar 20
1 1 1 1 1 1 1 1 1 1 1 1

- - - - - - - - - - - -

77,000 77,000 77,000 77,000 77,000 77,000 77,000 77,000 77,000 77,000 77,000 77,000
642 642 642 642 642 642 642 642 642 642 642 642
658 1,300 1,942 2,583 3,225 3,867 4,508 5,150 5,792 6,433 7,075 7,717

Capex 223 von 310


- - - - - - - - - - - -

76,983 76,342 75,700 75,058 74,417 73,775 73,133 72,492 71,850 71,208 70,567 69,925
- - - - - - - - - - - -
(642) (642) (642) (642) (642) (642) (642) (642) (642) (642) (642) (642)
76,342 75,700 75,058 74,417 73,775 73,133 72,492 71,850 71,208 70,567 69,925 69,283

- - - - - - - - - - - -

100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000
2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000
4,000 6,000 8,000 10,000 12,000 14,000 16,000 18,000 20,000 22,000 24,000 26,000

Capex 224 von 310


- - - - - - - - - - - -

220,000 32,500

220,000 - - - - - - - - - 32,500 -

350,000 350,000 390,000 390,000 390,000 390,000 390,000 390,000 390,000 390,000 422,500 422,500
2,167 5,833 5,833 6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500 7,042
4,333 10,167 16,000 22,500 29,000 35,500 42,000 48,500 55,000 61,500 68,000 75,042

40,000
125 125 125 125 125 125 125 125 125
1,250

35,200 - 6,400 - - - - - - - 5,200 -

Capex 225 von 310


- - - - - - - - - - - -

75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000
1,042 1,042 1,042 1,042 1,042 1,042 1,042 1,042 1,042 1,042 1,042 1,042
1,389 2,431 3,472 4,514 5,556 6,597 7,639 8,681 9,722 10,764 11,806 12,847

- - - - - - - - - - - -

300,486 515,278 506,403 537,528 527,986 518,444 508,903 499,361 489,819 480,278 470,736 493,694
220,000 - 40,000 - - - - - - - 32,500 -
(5,208) (8,875) (8,875) (9,542) (9,542) (9,542) (9,542) (9,542) (9,542) (9,542) (9,542) (10,083)
515,278 506,403 537,528 527,986 518,444 508,903 499,361 489,819 480,278 470,736 493,694 483,611

Capex 226 von 310


55,000 11,250

- - - 55,000 - - - - - - 11,250 -

- - - 55,000 55,000 55,000 55,000 55,000 55,000 55,000 66,250 66,250


- - - - - - - - - - - -
- - - - - - - - - - - -

- - - - - - - - - - - -

- - - - 55,000 55,000 55,000 55,000 55,000 55,000 55,000 66,250


- - - 55,000 - - - - - - 11,250 -
- - - - - - - - - - - -
- - - 55,000 55,000 55,000 55,000 55,000 55,000 55,000 66,250 66,250

Capex 227 von 310


220,000 - - 55,000 - - - - - - 43,750 -
- - - - - - - - - - - -
220,000 - - - - - - - - - 32,500 -
- - - 55,000 - - - - - - 11,250 -
5,850 9,517 9,517 10,183 10,183 10,183 10,183 10,183 10,183 10,183 10,183 10,725

- - - - - - - - - - - -

- - 40,000 - - - - - - - - -
- - - 125 125 125 125 125 125 125 125 125
- - - - - 1,250 - - - - - -

- - - 40,000 40,000 40,000 38,750 38,750 38,750 38,750 38,750 38,750


- - 40,000 - - - - - - - - -
- - - - - (1,250) - - - - - -
- - 40,000 40,000 40,000 38,750 38,750 38,750 38,750 38,750 38,750 38,750

- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -

35,200 - 6,400 - - - - - - - 5,200 -

Capex 228 von 310


01 Apr 20 01 May 20 01 Jun 20 01 Jul 20 01 Aug 20 01 Sep 20 01 Oct 20 01 Nov 20 01 Dec 20 01 Jan 21 01 Feb 21
30 Apr 20 31 May 20 30 Jun 20 31 Jul 20 31 Aug 20 30 Sep 20 31 Oct 20 30 Nov 20 31 Dec 20 31 Jan 21 28 Feb 21
1 1 1 1 1 1 1 1 - - -

- - - - - - - - - - -

77,000 77,000 77,000 77,000 77,000 77,000 77,000 77,000 - - -


642 642 642 642 642 642 642 642 - - -
8,358 9,000 9,642 10,283 10,925 11,567 12,208 12,850 - - -

Capex 229 von 310


- - - - - - - - - - -

69,283 68,642 68,000 67,358 66,717 66,075 65,433 64,792 - - -


- - - - - - - - - - -
(642) (642) (642) (642) (642) (642) (642) (642) - - -
68,642 68,000 67,358 66,717 66,075 65,433 64,792 64,150 - - -

- - - - - - - - - - -

100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 - - -


2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 - - -
28,000 30,000 32,000 34,000 36,000 38,000 40,000 42,000 - - -

Capex 230 von 310


- - - - - - - - - - -

- - - - - - - - - - -

422,500 422,500 422,500 422,500 422,500 422,500 422,500 422,500 - - -


7,042 7,042 7,042 7,042 7,042 7,042 7,042 7,042 - - -
82,083 89,125 96,167 103,208 110,250 117,292 124,333 131,375 - - -

125 125 125 125 125 125 125 125 125 125 125
1,500

- - - - - - - - - - -

Capex 231 von 310


20,000
30,000

50,000 - - - - - - - - - -

125,000 125,000 125,000 125,000 125,000 125,000 125,000 125,000 - - -


1,042 1,736 1,736 1,736 1,736 1,736 1,736 1,736 - - -
13,889 15,625 17,361 19,097 20,833 22,569 24,306 26,042 - - -

9,000 - - - - - - - - - -

483,611 523,528 512,750 501,972 491,194 480,417 469,639 458,861 - - -


50,000 - - - - - - - - - -
(10,083) (10,778) (10,778) (10,778) (10,778) (10,778) (10,778) (10,778) - - -
523,528 512,750 501,972 491,194 480,417 469,639 458,861 448,083 - - -

Capex 232 von 310


- - - - - - - - - - -

66,250 66,250 66,250 66,250 66,250 66,250 66,250 66,250 - - -


- - - - - - - - - - -
- - - - - - - - - - -

- - - - - - - - - - -

66,250 66,250 66,250 66,250 66,250 66,250 66,250 66,250 - - -


- - - - - - - - - - -
- - - - - - - - - - -
66,250 66,250 66,250 66,250 66,250 66,250 66,250 66,250 - - -

Capex 233 von 310


50,000 - - - - - - - - - -
- - - - - - - - - - -
50,000 - - - - - - - - - -
- - - - - - - - - - -
10,725 11,419 11,419 11,419 11,419 11,419 11,419 11,419 - - -

- - - - - - - - - - -

- - - - - - - - - - -
125 125 125 125 125 125 125 125 - - -
- - - - - 1,500 - - - - -

38,750 38,750 38,750 38,750 38,750 38,750 37,250 37,250 - - -


- - - - - - - - - - -
- - - - - (1,500) - - - - -
38,750 38,750 38,750 38,750 38,750 37,250 37,250 37,250 - - -

- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -
- - - - - - - - - - -

9,000 - - - - - - - - - -

Capex 234 von 310


Financing
Model: 5 Year Forecast Go to table of contents
Model Integrity: Ok Go to error checks
Period Start
Period End Start End 28 Feb 19
Model Life 01 Mar 19 30 Nov 20 21
Financial Month

Financing (all figures in USD)


1. Cash before Funding (cash outflows = negative numbers)
Cash collected from sales (incl. VAT) 4,190,385
Changes in advances received -
Other operating & extraordinary income 18,250
Fixed asset disposals (intangible & tangible assets) Interest p.a. Interest p.m. -
Interest received on cash deposits 1.50% 0.13% 4,092
Revenue share (cash out) (43,066)
Cost of Materials/Goods (incl. VAT) (1,711,771)
Other Direct Costs (incl. VAT) (88,110)
Overheads (incl. VAT) (932,264)
Direct labor costs (w/o social insurance+income tax) (120,826)
Social insurance & income tax (PAYE/Payroll withholdings) (148,995)
Extraordinary expenses (1,750)
Capital Expenditure (incl. VAT) (558,550)
Finance lease charges paid (2,125)
Finance lease capital payments (2,750)
Changes in advance payments (5,000)
Utilisation of accruals (2,500)
Interest paid (Debt 1-4) (9,084)
Financing fees (Debt 1-4) (3,915)
Repayment debt 1 (UL Bank) (1,762)

Financing 235 von 310


Interest paid (debt facilities existent at model start) (16,301)
Repayment debt facilities (existent at model start) (35,000)
VAT paid/recovered to/from tax authority (66,895)
Taxes on income paid (188,837)
Cash C/f
Cash before funding

2. Financing
To be funded
Funding Waterfall
1st tranche completely in first month ? Additional Tranche
1. Share Capital No - 75,000
Subtotal

2. Debt 1 (automatic): UL Bank On 80,000


Subtotal

3. Debt 2: HSBC Bank Int. manually? Interest will be calculated automatically


Drawdowns No 40,000
Repayment (20,000)
Subtotal

4. Debt 3: UBS Int. manually? Interest will be calculated automatically


Drawdowns No 60,000
Repayment (10,000)
Subtotal

5. Debt 4: Shareholder Loan Int. manually? Interest will be calculated automatically


Drawdowns No 7,500
Repayment (7,500)
Subtotal

Financing 236 von 310


Cash before current account

6. Overdraft Facility (automatic)


Balance B/f
Increase 23,380
Reduction Maximum (26,880)
Balance C/f 23,380 3,500
Amount still available 65,000
Interest on overdraft 1.00% per month 409

3. Cash after Funding


Cash after funding
Dividend payout (175,000)
Cash after dividend payout 5,000
Check: Sufficient funding ? Ok
Information line: Repayments and overdraft Ok

Balance Sheet Accounts (all figures in USD)


1. Share Capital
Balance B/f
Used for funding 75,000
Balance C/f 70,000
Amount still available 75,000

2. Debt 1: UL Bank (automatic debt) On


Flags: UL Bank
Flag: Drawdown Period [1,0] End 29/ Feb/ 20
Tenor [1,0] 1/ Mrz/ 20 28/ Feb/ 30 12
Counter: Tenor month #
Grace Period [1,0] Start 30/ Aug/ 20 6
Repayment Period [1,0] 6
Payment Flag (Principal + Interest) [1,0] 1st repayment Total no of repayments

Financing 237 von 310


Remaining Periods # 1/ Okt/ 20 38
BS Account: UL Bank
Balance B/f USD
Drawdown USD 80,000
Principal Repayment USD (1,762)
Balance C/f USD
Amount still available USD 80,000
Financing Fees
Upfront Fee USD 1,200 1/ Mrz/ 19 1,200
Commitment Fee USD 0.17% per month 265
Interest
Interest during grace period (quarterly) USD 0.94% per quarter 1,500
Interest during repayment period (quarterly) USD 0.94% per quarter 750
Total Interest USD 2,250
Principal Repayment
Annuity (Principal + Interest) USD 2,512
Interest USD 0.94% per quarter 750
Principal Repayment USD 1,762

3. Debt 2: HSBC Bank


Balance B/f USD
Drawdown USD 40,000
Principal Repayment USD (20,000)
Balance C/f USD Interest p.a. Interest p.m.
1 Interest (automat. calculation) USD 3.5% 0.29% 1,838
0 Interest (manual input) USD -
Interest applied USD 1,838
Financing Fees Debt 2: HSBC Bank USD 950

4. Debt 3: UBS
Balance B/f USD
Drawdown USD 60,000

Financing 238 von 310


Principal Repayment USD (10,000)
Balance C/f USD Interest p.a. Interest p.m.
1 Interest (automat. calculation) USD 5.0% 0.42% 4,500
0 Interest (manual input) USD -
Interest applied USD 4,500
Financing Fees Debt 3: UBS USD 1,500

5. Debt 4: Shareholder Loan


Balance B/f USD
Drawdown USD 7,500
Principal Repayment USD (7,500)
Balance C/f USD Interest p.a. Interest p.m.
1 Interest (automat. calculation) USD 1.0% 0.08% 88
0 Interest (manual input) USD -
Interest applied USD 88
Financing Fees Debt 4: Shareholder Loan USD -

6. Debt Facilities (at model start)


Balance B/f USD
Principal Repayment USD (35,000)
Balance C/f USD 222,000

Interest (manual input) USD (16,301)

Total pricipal payments (for summary) USD (101,142)

Financing 239 von 310


01 Mar 19 01 Apr 19 01 May 19 01 Jun 19 01 Jul 19 01 Aug 19 01 Sep 19 01 Oct 19 01 Nov 19 01 Dec 19 01 Jan 20 01 Feb 20
31 Mar 19 30 Apr 19 31 May 19 30 Jun 19 31 Jul 19 31 Aug 19 30 Sep 19 31 Oct 19 30 Nov 19 31 Dec 19 31 Jan 20 29 Feb 20
1 1 1 1 1 1 1 1 1 1 1 1
4 5 6 7 8 9 10 11 12 1 2 3

Mar 19 Apr 19 May 19 Jun 19 Jul 19 Aug 19 Sep 19 Oct 19 Nov 19 Dec 19 Jan 20 Feb 20
135,222 168,871 177,966 178,490 175,596 175,829 274,584 172,795 174,590 275,299 179,560 178,357
- 5,000 - - - - - - - - - -
- - - 4,500 - - - 6,500 - - - -
- - - - - - - - - - - -
6 - - - 39 35 44 195 239 225 366 379
(1,038) (1,799) (2,002) (2,005) (2,005) (2,005) (2,005) (1,984) (1,978) (2,090) (2,205) (2,205)
(43,847) (87,181) (83,705) (83,379) (83,508) (83,525) (83,542) (82,537) (80,150) (83,470) (84,801) (83,223)
(3,005) (3,152) (3,214) (3,279) (3,347) (3,418) (4,634) (3,521) (3,632) (4,912) (3,863) (3,944)
(28,516) (26,321) (26,716) (27,178) (26,889) (37,855) (38,292) (42,446) (42,966) (45,063) (52,802) (48,238)
(3,417) (3,417) (3,417) (3,417) (3,417) (3,417) (5,083) (6,750) (6,750) (6,750) (6,818) (6,818)
- (3,438) (5,938) (3,438) (3,438) (5,438) (5,208) (5,625) (7,604) (7,604) (7,604) (8,619)
- - - - - - - - - - - -
(134,000) (255,200) - (6,400) (55,000) - - - - - - (48,950)
- - - - (125) (125) (125) (125) (125) (125) (125) (125)
- - - - - - (1,250) - - - - -
- - - - - - - - (10,000) - - -
- - - (2,500) - - - - - - - -
(35) (35) (642) (443) (373) (373) (373) (373) (373) (373) (373) (344)
(1,333) (2,582) - - - - - - - - - -
- - - - - - - - - - - -

Financing 240 von 310


(833) (833) (833) (814) (814) (814) (795) (795) (795) (776) (776) (776)
- - (5,000) - - (5,000) - - (5,000) - - (5,000)
- - - (12,100) - - (12,151) - - (11,952) - -
- - (26,667) - - (26,667) - - (26,667) - - (25,000)
5,000 - - - 30,992 27,712 34,940 156,109 191,443 180,232 292,642 303,201
(75,795) (210,085) 19,834 38,038 27,712 34,940 156,109 191,443 180,232 292,642 313,201 248,697

(75,795) (210,085) - - - - - - - - - -

75,000 - - - - - - - - - - -
(795) (210,085) - - - - - - - - - -

795 79,205 - - - - - - - - - -
- (130,880) - - - - - - - - - -

40,000
(10,000)
- (90,880) - - - - - - - - (10,000) -

60,000

- (30,880) - - - - - - - - (10,000) -

7,500

- (23,380) - - - - - - - - (10,000) -

Financing 241 von 310


- (23,380) 19,834 38,038 27,712 34,940 156,109 191,443 180,232 292,642 303,201 248,697

3,500 3,500 26,880 7,046 - - - - - - - -


- 23,380 - - - - - - - - - -
- - (19,834) (7,046) - - - - - - - -
3,500 26,880 7,046 - - - - - - - - -
61,500 61,500 38,120 57,954 65,000 65,000 65,000 65,000 65,000 65,000 65,000 65,000
35 35 269 70 - - - - - - - -

- - - 30,992 27,712 34,940 156,109 191,443 180,232 292,642 303,201 248,697

- - - 30,992 27,712 34,940 156,109 191,443 180,232 292,642 303,201 248,697


- - - - - - - - - - - -
- - - - - - - - - - - -

70,000 145,000 145,000 145,000 145,000 145,000 145,000 145,000 145,000 145,000 145,000 145,000
75,000 - - - - - - - - - - -
145,000 145,000 145,000 145,000 145,000 145,000 145,000 145,000 145,000 145,000 145,000 145,000
75,000 - - - - - - - - - - -

1 1 1 1 1 1 1 1 1 1 1 1
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -

Financing 242 von 310


- - - - - - - - - - - -

- 795 80,000 80,000 80,000 80,000 80,000 80,000 80,000 80,000 80,000 80,000
795 79,205 - - - - - - - - - -
- - - - - - - - - - - -
795 80,000 80,000 80,000 80,000 80,000 80,000 80,000 80,000 80,000 80,000 80,000
80,000 79,205 - - - - - - - - - -

1,200 - - - - - - - - - - -
133 132 - - - - - - - - - -

- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -

- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -

- - 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 30,000
- 40,000 - - - - - - - - - -
- - - - - - - - - - (10,000) -
- 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 30,000 30,000
- - 117 117 117 117 117 117 117 117 117 88

- - 117 117 117 117 117 117 117 117 117 88


950

- - 60,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000
- 60,000 - - - - - - - - - -

Financing 243 von 310


- - - - - - - - - - - -
- 60,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000
- - 250 250 250 250 250 250 250 250 250 250

- - 250 250 250 250 250 250 250 250 250 250
1,500

- - 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500
- 7,500 - - - - - - - - - -
- - - - - - - - - - - -
- 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500
- - 6 6 6 6 6 6 6 6 6 6

- - 6 6 6 6 6 6 6 6 6 6

222,000 222,000 222,000 217,000 217,000 217,000 212,000 212,000 212,000 207,000 207,000 207,000
(5,000) (5,000) (5,000) (5,000)
222,000 222,000 217,000 217,000 217,000 212,000 212,000 212,000 207,000 207,000 207,000 202,000

(833) (833) (833) (814) (814) (814) (795) (795) (795) (776) (776) (776)

- - (24,834) (7,046) - (5,000) - - (5,000) - (10,000) (5,000)

Financing 244 von 310


01 Mar 20 01 Apr 20 01 May 20 01 Jun 20 01 Jul 20 01 Aug 20 01 Sep 20 01 Oct 20 01 Nov 20 01 Dec 20 01 Jan 21 01 Feb 21
31 Mar 20 30 Apr 20 31 May 20 30 Jun 20 31 Jul 20 31 Aug 20 30 Sep 20 31 Oct 20 30 Nov 20 31 Dec 20 31 Jan 21 28 Feb 21
1 1 1 1 1 1 1 1 1 - - -
4 5 6 7 8 9 10 11 12 1 2 3

Mar 20 Apr 20 May 20 Jun 20 Jul 20 Aug 20 Sep 20 Oct 20 Nov 20 Dec 20 Jan 21 Feb 21
277,201 178,969 179,279 278,142 180,481 180,944 279,826 180,347 188,036 - - -
- - (3,000) - - - - (2,000) - - - -
7,250 - - - - - - - - - - -
- - - - - - - - - - - -
311 232 188 158 277 303 276 400 419 - - -
(2,205) (2,205) (2,205) (2,205) (2,205) (2,205) (2,205) (2,148) (2,164) - - -
(83,094) (83,129) (83,164) (83,199) (83,350) (83,347) (83,307) (82,016) (84,297) - - -
(5,185) (4,150) (4,260) (5,517) (4,506) (4,633) (5,908) (4,881) (5,150) - - -
(50,231) (53,901) (53,060) (54,859) (52,682) (52,771) (58,420) (56,551) (56,508) - - -
(6,818) (6,818) (6,818) (6,818) (6,818) (6,818) (6,818) (6,818) (6,818) - - -
(8,619) (8,619) (9,473) (9,473) (9,473) (9,473) (9,473) (10,220) (10,220) - - -
- - - - - (1,750) - - - - - -
- (59,000) - - - - - - - - - -
(125) (125) (125) (125) (125) (125) (125) (125) (125) - - -
- - - - - - (1,500) - - - - -
- 5,000 - - - - - - - - - -
- - - - - - - - - - - -
(344) (344) (1,094) (302) (296) (1,046) (267) (267) (1,017) - - -
- - - - - - - - - - - -
- - - - - - - - (1,762) - - -

Financing 245 von 310


(758) (758) (758) (739) (739) (739) (720) (720) (720) - - -
- - (5,000) - - (5,000) - - (5,000) - - -
(6,689) - - (11,911) - - (12,093) - - - - -
(8,837) - (25,000) - - (25,000) - - (25,000) - - -
248,697 185,555 150,709 126,221 221,873 242,439 220,781 320,048 335,050 - - -
360,555 150,709 136,221 229,373 242,439 230,781 320,048 335,050 324,725 - - -

- - - - - - - - - - - -

- - - - - - - - - - - -
- - - - - - - - - - - -

- - - - - - - - - - - -
- - - - - - - - - - - -

(10,000)
- - - - - (10,000) - - - - - -

(10,000)
- - (10,000) - - (10,000) - - - - - -

(7,500)
- - (10,000) (7,500) - (10,000) - - - - - -

Financing 246 von 310


360,555 150,709 126,221 221,873 242,439 220,781 320,048 335,050 324,725 - - -

- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
65,000 65,000 65,000 65,000 65,000 65,000 65,000 65,000 65,000 - - -
- - - - - - - - - - - -

360,555 150,709 126,221 221,873 242,439 220,781 320,048 335,050 324,725 - - -


(175,000)
185,555 150,709 126,221 221,873 242,439 220,781 320,048 335,050 324,725 - - -
- - - - - - - - - - - -
- - - - - - - - - - - -

145,000 145,000 145,000 145,000 145,000 145,000 145,000 145,000 145,000 - - -


- - - - - - - - - - - -
145,000 145,000 145,000 145,000 145,000 145,000 145,000 145,000 145,000 - - -
- - - - - - - - - - - -

- - - - - - - - - - - -
1 1 1 1 1 1 1 1 1 1 1 1
1 2 3 4 5 6 7 8 9 10 11 12
1 1 1 1 1 1 - - - - - -
- - - - - - 1 1 1 1 1 1
- - 1 - - 1 - - 1 - - -

Financing 247 von 310


- - - - - - - - 38 - - -

80,000 80,000 80,000 80,000 80,000 80,000 80,000 80,000 80,000 - - -


- - - - - - - - - - - -
- - - - - - - - (1,762) - - -
80,000 80,000 80,000 80,000 80,000 80,000 80,000 80,000 78,238 - - -
- - - - - - - - - - - -

- - - - - - - - - - - -
- - - - - - - - - - - -

- - 750 - - 750 - - - - - -
- - - - - - - - 750 - - -
- - 750 - - 750 - - 750 - - -

- - - - - - - - 2,512 - - -
- - - - - - - - 750 - - -
- - - - - - - - 1,762 - - -

30,000 30,000 30,000 30,000 30,000 30,000 20,000 20,000 20,000 - - -


- - - - - - - - - - - -
- - - - - (10,000) - - - - - -
30,000 30,000 30,000 30,000 30,000 20,000 20,000 20,000 20,000 - - -
88 88 88 88 88 88 58 58 58 - - -

88 88 88 88 88 88 58 58 58 - - -

60,000 60,000 60,000 50,000 50,000 50,000 50,000 50,000 50,000 - - -


- - - - - - - - - - - -

Financing 248 von 310


- - (10,000) - - - - - - - - -
60,000 60,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 - - -
250 250 250 208 208 208 208 208 208 - - -

250 250 250 208 208 208 208 208 208 - - -

7,500 7,500 7,500 7,500 - - - - - - - -


- - - - - - - - - - - -
- - - (7,500) - - - - - - - -
7,500 7,500 7,500 - - - - - - - - -
6 6 6 6 - - - - - - - -

6 6 6 6 - - - - - - - -

202,000 202,000 202,000 197,000 197,000 197,000 192,000 192,000 192,000 - - -


(5,000) (5,000) (5,000) (5,000)
202,000 202,000 197,000 197,000 197,000 192,000 192,000 192,000 187,000 - - -

(758) (758) (758) (739) (739) (739) (720) (720) (720) - - -

- - (15,000) (7,500) - (15,000) - - (6,762) - - -

Financing 249 von 310


Integrated Financial Statements (monthly)
Model: 5 Year Forecast Go to table of contents
Model Integrity: Ok Go to error checks
Period Start 01 Mar 19
Period End Start End 28 Feb 19 31 Mar 19
Model Life 01 Mar 19 30 Nov 20 21 1

Income Statement (all figures in USD)


Mar 19
Revenue
- Desktops 798,600 38,500
- Workstations 529,000 18,400
- Notebooks 303,460 13,400
- Software Products 176,100 8,250
- Net work infrastructure solutions 104,413 4,500
- Repair Services 281,112 13,992
- Integration Services 404,000 18,000
- Consulting Services 440,499 18,955
- Spare Parts 199,650 9,625
- License Fees 500,200 -
Total Revenue 3,737,033 143,622
Cost of Sales
- Materials/packaging/goods 1,503,794 66,911
- Direct labor 150,593 4,250
- Other direct costs 121,350 4,381
Cost of Sales 1,775,736 75,542
Gross Profit 1,961,297 68,080
Gross profit margin (in %) 47.4%
Operating Expenses (Overheads)
- Management & Administration 218,095 12,083

IFS 250 von 310


- Operational 246,307 4,633
- Sales, Marketing & Distribution 381,671 12,942
- Research & Development 83,689 -
- General & Miscellaneous 93,450 4,450
Total Overheads 1,023,211 34,109
Trading Profit 938,086 33,971
Other operating income 11,750 -
Bad debts 56,056 2,154
Profit/loss sale of fixed assets - -
Depreciation & Amortization 212,267 4,531
Operating Profit 681,514 27,286
Interest payable 31,426 2,201
Interest receivable 4,092 6
Extraordinary expenses 2,750 -
Extraordinary income 6,500 -
Net Profit before Tax 657,930 25,092
Taxes on income 197,379 9,871
Net Profit after Tax (NPAT) 460,551 15,221
cumulated (33,500) (18,279)

Dividends (175,000) -
BS Account: Retained Earnings
Retained Earnings B/f (33,500)
Net Profit (after dividend payout) 285,551 15,221
Retained Earnings C/f (33,500) (18,279)

Cash Flow (Direct) (all figures in USD)


Mar 19

Cash Inflows

IFS 251 von 310


Cash collected from sales (incl. VAT) 4,190,385 135,222
Changes in advances received - -
Other operating & extraordinary income 18,250 -
Fixed asset disposals (intangible & tangible assets) - -
Interest received on cash deposits 4,092 6
Total Cash Inflows 4,212,727 135,228

Cash Outflows
Revenue share (43,066) (1,038)
Cost of Materials/Goods (incl. VAT) (1,711,771) (43,847)
Other Direct Costs (incl. VAT) (88,110) (3,005)
Overheads (incl. VAT) (932,264) (28,516)
Direct labor expenses (w/o social insurance + income tax) (120,826) (3,417)
Social insurance & income tax (PAYE/Payroll withholdings) (148,995) -
Extraordinary expenses (1,750) -
Capital Expenditure (incl. VAT) (558,550) (134,000)
Finance lease charges paid (2,125) -
Finance lease capital payments (2,750) -
Changes in advance payments (5,000) -
Utilisation of accruals (2,500) -
Interest paid (Debt 1-4) (9,084) (35)
Financing fees (Debt 1-4) (3,915) (1,333)
Interest paid (debt facilities existent at model start) (16,301) (833)
VAT paid/recovered to/from tax authority (66,895) -
Taxes on income paid (188,837) -
Total Cash Outflows (3,902,740) (216,023)

Financing
Equity

IFS 252 von 310


Share Capital 75,000 75,000
Debt pos. = draw down; neg. = repayment
Debt Facilities (at model start) (35,000) -
Debt 1: UL Bank 78,238 795
Debt 2: HSBC Bank 20,000 -
Debt 3: UBS 50,000 -
Debt 4: Shareholder Loan - -
Overdraft facility (3,500) -
Total Financing 184,738 75,795

Cash flow available for equity (CFADS) (5,000)

Dividend payments (175,000) -

Change in Cash and Cash Balance


Net Cash Flow 319,725 (5,000)
Cash B/f 5,000
Cash C/f 5,000 -
Check: Cash always 0 Ok -

Balance Sheet (all figures in USD)


Opening B. Mar 19

Intangible Assets 2,000 76,983


Tangible Assets 255,000 300,486
Financial Assets / Investments - -
Total Non-current Assets 257,000 377,469

Inventory 12,000 16,570


Changes in advance payments -
Accounts receivables 12,500 38,684
VAT owed to company 4,692

IFS 253 von 310


Cash at bank 5,000 -
Total Current Assets 29,500 59,945

Overdraft facility 3,500 3,500


Changes in advances received -
Accounts Payables 10,000 42,992
Sundry Creditors 4,150
Accrued revenue share 708
Accruals 10,000 10,000
Finance lease obligations -
Payroll withholdings owed 4,500 7,938
VAT owed by company 6,660
Taxes on income owed 9,871
VAT owed to tax authority 2,081
Total Current Liabilities 28,000 87,899

Net current assets 1,500 (27,954)


Total assets less current liabilities 258,500 349,516
Repayment Debt Facility ?
Debt Facilities (at model start) Ok 222,000 222,000
Debt 1: UL Bank Ok 795
Debt 2: HSBC Bank Ok -
Debt 3: UBS Ok -
Debt 4: Shareholder Loan Ok -
Long-term Liabilities 222,000 222,795

NET ASSETS 36,500 126,721

Share Capital 70,000 145,000


Retained Earnings / (loss carried forward) (33,500) (18,279)

IFS 254 von 310


Shareholders Equity 36,500 126,721
Check opening balance => Ok
Check 1 Ok -
Check 2 Ok

IFS 255 von 310


01 Apr 19 01 May 19 01 Jun 19 01 Jul 19 01 Aug 19 01 Sep 19 01 Oct 19 01 Nov 19 01 Dec 19 01 Jan 20 01 Feb 20 01 Mar 20
30 Apr 19 31 May 19 30 Jun 19 31 Jul 19 31 Aug 19 30 Sep 19 31 Oct 19 30 Nov 19 31 Dec 19 31 Jan 20 29 Feb 20 31 Mar 20
1 1 1 1 1 1 1 1 1 1 1 1

Apr 19 May 19 Jun 19 Jul 19 Aug 19 Sep 19 Oct 19 Nov 19 Dec 19 Jan 20 Feb 20 Mar 20

40,700 40,700 40,700 40,700 40,700 40,700 36,300 36,300 36,300 36,300 36,300 36,300
23,000 23,000 23,000 23,000 23,000 23,000 23,000 23,000 27,600 27,600 27,600 27,600
13,400 13,400 13,400 13,400 13,400 13,400 14,740 14,740 14,740 14,740 14,740 14,740
8,550 8,550 8,550 8,550 8,550 8,550 8,250 8,250 8,250 8,250 8,250 8,250
4,500 4,500 4,500 4,500 4,500 4,500 4,500 5,000 5,000 5,050 5,101 5,152
13,992 13,992 13,992 13,992 13,992 13,992 13,992 13,992 13,992 13,992 12,720 12,720
18,000 18,000 18,000 18,000 18,000 18,000 18,000 20,000 20,000 20,000 20,000 20,000
19,145 19,336 19,529 19,725 19,922 20,121 20,322 20,526 20,731 20,938 21,147 21,359
10,175 10,175 10,175 10,175 10,175 10,175 9,075 9,075 9,075 9,075 9,075 9,075
- - - - - 100,020 - - 100,030 - - 100,040
151,462 151,653 151,846 152,042 152,239 252,458 148,179 150,883 255,718 155,945 154,933 255,235

71,957 71,972 71,986 72,001 72,016 72,031 69,401 69,641 72,856 72,286 71,615 71,645
4,250 4,250 4,250 4,250 4,250 6,333 8,417 8,417 8,417 8,501 8,501 8,501
4,770 4,824 4,881 4,941 5,004 6,070 5,064 5,161 6,514 5,593 5,665 6,753
80,977 81,046 81,117 81,192 81,269 84,434 82,881 83,219 87,786 86,380 85,781 86,899
70,485 70,607 70,729 70,850 70,970 168,025 65,298 67,664 167,931 69,565 69,152 168,336
46.5% 46.6% 46.6% 46.6% 46.6% 66.6% 44.1% 44.8% 65.7% 44.6% 44.6% 66.0%

7,085 7,087 7,089 7,091 7,094 7,096 7,098 7,100 7,102 17,422 12,424 12,427

IFS 256 von 310


4,773 4,843 4,913 4,983 5,053 5,123 13,593 13,663 13,733 14,097 14,167 14,237
11,269 11,273 11,607 11,281 17,835 18,839 16,414 16,798 18,564 16,789 17,099 18,775
- - - - 6,100 5,100 5,100 5,100 5,100 5,199 5,199 5,199
4,450 4,450 4,450 4,450 4,450 4,450 4,450 4,450 4,450 4,450 4,450 4,450
27,578 27,654 28,060 27,806 40,532 40,608 46,655 47,111 48,950 57,957 53,339 55,087
42,907 42,954 42,669 43,044 30,438 127,416 18,643 20,553 118,982 11,608 15,813 113,249
- - 4,500 - - - - - - - - 7,250
2,272 2,275 2,278 2,281 2,284 3,787 2,223 2,263 3,836 2,339 2,324 3,829
- - - - - - - - - - - -
5,850 9,517 9,517 10,183 10,183 10,183 10,183 10,183 10,183 10,183 10,183 10,725
34,785 31,162 35,375 30,580 17,971 113,446 6,237 8,106 104,963 (914) 3,306 105,946
3,450 1,474 1,257 1,312 1,312 1,293 1,293 1,293 1,274 1,274 1,245 1,226
- - - 39 35 44 195 239 225 366 379 311
1,000 - - - - - - - - - - -
- - - - - - 6,500 - - - - -
30,335 29,688 34,118 29,307 16,694 112,197 11,640 7,053 103,914 (1,822) 2,440 105,030
9,871 9,871 9,871 9,871 9,871 9,871 9,871 9,871 9,045 9,045 9,045 9,045
20,465 19,817 24,247 19,437 6,823 102,326 1,769 (2,818) 94,868 (10,868) (6,605) 95,985
2,185 22,002 46,250 65,686 72,510 174,836 176,605 173,787 268,655 257,787 251,182 347,168

- - - - - - - - - - - (175,000)

(18,279) 2,185 22,002 46,250 65,686 72,510 174,836 176,605 173,787 268,655 257,787 251,182
20,465 19,817 24,247 19,437 6,823 102,326 1,769 (2,818) 94,868 (10,868) (6,605) (79,015)
2,185 22,002 46,250 65,686 72,510 174,836 176,605 173,787 268,655 257,787 251,182 172,168

Apr 19 May 19 Jun 19 Jul 19 Aug 19 Sep 19 Oct 19 Nov 19 Dec 19 Jan 20 Feb 20 Mar 20

IFS 257 von 310


168,871 177,966 178,490 175,596 175,829 274,584 172,795 174,590 275,299 179,560 178,357 277,201
5,000 - - - - - - - - - - -
- - 4,500 - - - 6,500 - - - - 7,250
- - - - - - - - - - - -
- - - 39 35 44 195 239 225 366 379 311
173,871 177,966 182,990 175,635 175,864 274,628 179,490 174,830 275,524 179,926 178,736 284,762

(1,799) (2,002) (2,005) (2,005) (2,005) (2,005) (1,984) (1,978) (2,090) (2,205) (2,205) (2,205)
(87,181) (83,705) (83,379) (83,508) (83,525) (83,542) (82,537) (80,150) (83,470) (84,801) (83,223) (83,094)
(3,152) (3,214) (3,279) (3,347) (3,418) (4,634) (3,521) (3,632) (4,912) (3,863) (3,944) (5,185)
(26,321) (26,716) (27,178) (26,889) (37,855) (38,292) (42,446) (42,966) (45,063) (52,802) (48,238) (50,231)
(3,417) (3,417) (3,417) (3,417) (3,417) (5,083) (6,750) (6,750) (6,750) (6,818) (6,818) (6,818)
(3,438) (5,938) (3,438) (3,438) (5,438) (5,208) (5,625) (7,604) (7,604) (7,604) (8,619) (8,619)
- - - - - - - - - - - -
(255,200) - (6,400) (55,000) - - - - - - (48,950) -
- - - (125) (125) (125) (125) (125) (125) (125) (125) (125)
- - - - - (1,250) - - - - - -
- - - - - - - (10,000) - - - -
- - (2,500) - - - - - - - - -
(35) (642) (443) (373) (373) (373) (373) (373) (373) (373) (344) (344)
(2,582) - - - - - - - - - - -
(833) (833) (814) (814) (814) (795) (795) (795) (776) (776) (776) (758)
- - (12,100) - - (12,151) - - (11,952) - - (6,689)
- (26,667) - - (26,667) - - (26,667) - - (25,000) (8,837)
(383,956) (153,132) (144,952) (178,915) (163,636) (153,459) (144,157) (181,040) (163,114) (159,367) (228,241) (172,904)

IFS 258 von 310


- - - - - - - - - - - -

- (5,000) - - (5,000) - - (5,000) - - (5,000) -


79,205 - - - - - - - - - - -
40,000 - - - - - - - - (10,000) - -
60,000 - - - - - - - - - - -
7,500 - - - - - - - - - - -
23,380 (19,834) (7,046) - - - - - - - - -
210,085 (24,834) (7,046) - (5,000) - - (5,000) - (10,000) (5,000) -

- - 30,992 (3,280) 7,228 121,169 35,333 (11,210) 112,410 10,559 (54,504) 111,858

- - - - - - - - - - - (175,000)

- - 30,992 (3,280) 7,228 121,169 35,333 (11,210) 112,410 10,559 (54,504) (63,142)
- - - 30,992 27,712 34,940 156,109 191,443 180,232 292,642 303,201 248,697
- - 30,992 27,712 34,940 156,109 191,443 180,232 292,642 303,201 248,697 185,555
- - - - - - - - - - - -

Apr 19 May 19 Jun 19 Jul 19 Aug 19 Sep 19 Oct 19 Nov 19 Dec 19 Jan 20 Feb 20 Mar 20

76,342 75,700 75,058 74,417 73,775 73,133 72,492 71,850 71,208 70,567 69,925 69,283
515,278 506,403 537,528 527,986 518,444 508,903 499,361 489,819 480,278 470,736 493,694 483,611
- - - 55,000 55,000 55,000 55,000 55,000 55,000 55,000 66,250 66,250
591,619 582,103 612,586 657,403 647,219 637,036 626,853 616,669 606,486 596,303 629,869 619,144

18,390 18,390 18,390 18,390 18,390 18,390 17,845 17,845 19,225 19,225 19,225 19,225
- - - - - - - 10,000 10,000 10,000 10,000 10,000
43,385 40,506 37,381 37,381 37,381 37,381 35,822 35,360 37,625 37,625 37,625 37,625
6,030 6,079 6,079 6,079 6,079 6,079 5,741 5,649 5,875 5,875 5,875 5,875

IFS 259 von 310


- - 30,992 27,712 34,940 156,109 191,443 180,232 292,642 303,201 248,697 185,555
67,805 64,975 92,842 89,562 96,790 217,959 250,851 249,085 365,368 375,927 321,422 258,281

26,880 7,046 - - - - - - - - - -
5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000
40,924 40,736 40,844 40,855 40,866 40,877 38,580 39,126 41,406 40,588 40,459 40,471
4,492 4,564 4,636 4,708 4,780 4,852 4,924 4,997 5,069 5,141 5,213 5,285
914 917 917 917 917 917 908 905 1,020 1,020 1,020 1,020
11,000 11,000 8,500 8,500 8,500 8,500 8,500 8,500 8,500 8,500 8,500 8,500
- - 40,000 40,000 40,000 38,750 38,750 38,750 38,750 38,750 38,750 38,750
7,938 5,438 5,438 5,438 5,208 5,625 7,604 7,604 7,604 8,619 8,619 8,619
7,177 7,157 7,184 7,196 7,208 7,220 6,862 6,960 7,335 7,214 7,203 7,215
19,742 2,946 12,816 22,687 5,891 15,762 25,633 8,837 17,882 26,927 10,973 11,181
(21,327) (9,227) (15,656) (3,522) 8,630 8,157 19,838 31,790 31,133 43,184 49,872 54,716
102,739 75,575 109,679 131,779 127,000 135,660 156,600 152,468 163,699 184,942 175,610 180,758

(34,934) (10,600) (16,836) (42,216) (30,210) 82,300 94,252 96,617 201,669 190,985 145,813 77,523
556,685 571,502 595,750 615,186 617,010 719,336 721,105 713,287 808,155 787,287 775,682 696,668

222,000 217,000 217,000 217,000 212,000 212,000 212,000 207,000 207,000 207,000 202,000 202,000
80,000 80,000 80,000 80,000 80,000 80,000 80,000 80,000 80,000 80,000 80,000 80,000
40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 30,000 30,000 30,000
60,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000
7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500
409,500 404,500 404,500 404,500 399,500 399,500 399,500 394,500 394,500 384,500 379,500 379,500

147,185 167,002 191,250 210,686 217,510 319,836 321,605 318,787 413,655 402,787 396,182 317,168

145,000 145,000 145,000 145,000 145,000 145,000 145,000 145,000 145,000 145,000 145,000 145,000
2,185 22,002 46,250 65,686 72,510 174,836 176,605 173,787 268,655 257,787 251,182 172,168

IFS 260 von 310


147,185 167,002 191,250 210,686 217,510 319,836 321,605 318,787 413,655 402,787 396,182 317,168

- - - - - - - - - - - -
- - - - - - - - - - - -

IFS 261 von 310


01 Apr 20 01 May 20 01 Jun 20 01 Jul 20 01 Aug 20 01 Sep 20 01 Oct 20 01 Nov 20 01 Dec 20 01 Jan 21 01 Feb 21
30 Apr 20 31 May 20 30 Jun 20 31 Jul 20 31 Aug 20 30 Sep 20 31 Oct 20 30 Nov 20 31 Dec 20 31 Jan 21 28 Feb 21
1 1 1 1 1 1 1 1 - - -

Apr 20 May 20 Jun 20 Jul 20 Aug 20 Sep 20 Oct 20 Nov 20 Dec 20 Jan 21 Feb 21

36,300 36,300 36,300 36,300 36,300 36,300 36,300 44,000 - - -


27,600 27,600 27,600 27,600 27,600 27,600 25,300 25,300 - - -
14,740 14,740 14,740 15,400 15,400 15,400 15,400 15,400 - - -
8,250 8,250 8,250 8,250 8,250 8,250 8,250 9,300 - - -
5,203 5,255 5,308 5,361 5,414 5,468 5,523 5,578 - - -
12,720 12,720 12,720 12,720 12,720 12,720 12,720 12,720 - - -
20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 - - -
21,573 21,788 22,006 22,226 22,448 22,673 22,900 23,129 - - -
9,075 9,075 9,075 9,075 9,075 9,075 9,075 11,000 - - -
- - 100,050 - - 100,060 - - - - -
155,461 155,728 256,049 156,932 157,208 257,546 155,468 166,427 - - -

71,675 71,705 71,736 71,767 71,798 71,829 70,261 76,707 - - -


8,501 8,501 8,501 8,501 8,501 8,501 8,501 8,501 - - -
5,845 5,942 7,044 6,157 6,269 7,387 6,372 6,713 - - -
86,021 86,148 87,281 86,425 86,568 87,717 85,133 91,920 - - -
69,439 69,580 168,768 70,507 70,640 169,829 70,334 74,507 - - -
44.7% 44.7% 65.9% 44.9% 44.9% 65.9% 45.2% 44.8% - - -

12,479 12,481 12,483 12,486 12,488 12,490 12,493 12,495 - - -

IFS 262 von 310


14,307 14,377 14,447 14,517 14,587 18,683 18,753 18,823 - - -
23,439 22,445 23,951 21,969 21,974 23,981 22,269 22,159 - - -
5,199 5,199 5,199 5,199 5,199 5,199 5,199 5,199 - - -
4,450 4,450 4,450 4,450 4,450 4,450 4,450 4,450 - - -
59,874 58,951 60,530 58,620 58,698 64,804 63,165 63,126 - - -
9,566 10,629 108,238 11,887 11,942 105,026 7,170 11,381 - - -
- - - - - - - - - - -
2,332 2,336 3,841 2,354 2,358 3,863 2,332 2,496 - - -
- - - - - - - - - - -
10,725 11,419 11,419 11,419 11,419 11,419 11,419 11,419 - - -
(3,491) (3,127) 92,977 (1,886) (1,835) 89,743 (6,582) (2,535) - - -
1,226 1,976 1,166 1,160 1,910 1,112 1,112 1,862 - - -
232 188 158 277 303 276 400 419 - - -
- - - - 1,750 - - - - - -
- - - - - - - - - - -
(4,485) (4,915) 91,969 (2,768) (5,192) 88,907 (7,293) (3,978) - - -
9,045 9,045 9,045 9,045 9,045 9,045 9,045 9,045 - - -
(13,531) (13,960) 82,924 (11,814) (14,237) 79,862 (16,338) (13,023) - - -
333,637 319,677 402,601 390,788 376,551 456,413 440,074 427,051 - - -

- - - - - - - - - - -

172,168 158,637 144,677 227,601 215,788 201,551 281,413 265,074 - - -


(13,531) (13,960) 82,924 (11,814) (14,237) 79,862 (16,338) (13,023) - - -
158,637 144,677 227,601 215,788 201,551 281,413 265,074 252,051 - - -

Apr 20 May 20 Jun 20 Jul 20 Aug 20 Sep 20 Oct 20 Nov 20 Dec 20 Jan 21 Feb 21

IFS 263 von 310


178,969 179,279 278,142 180,481 180,944 279,826 180,347 188,036 - - -
- (3,000) - - - - (2,000) - - - -
- - - - - - - - - - -
- - - - - - - - - - -
232 188 158 277 303 276 400 419 - - -
179,201 176,468 278,300 180,759 181,247 280,102 178,747 188,454 - - -

(2,205) (2,205) (2,205) (2,205) (2,205) (2,205) (2,148) (2,164) - - -


(83,129) (83,164) (83,199) (83,350) (83,347) (83,307) (82,016) (84,297) - - -
(4,150) (4,260) (5,517) (4,506) (4,633) (5,908) (4,881) (5,150) - - -
(53,901) (53,060) (54,859) (52,682) (52,771) (58,420) (56,551) (56,508) - - -
(6,818) (6,818) (6,818) (6,818) (6,818) (6,818) (6,818) (6,818) - - -
(8,619) (9,473) (9,473) (9,473) (9,473) (9,473) (10,220) (10,220) - - -
- - - - (1,750) - - - - - -
(59,000) - - - - - - - - - -
(125) (125) (125) (125) (125) (125) (125) (125) - - -
- - - - - (1,500) - - - - -
5,000 - - - - - - - - - -
- - - - - - - - - - -
(344) (1,094) (302) (296) (1,046) (267) (267) (1,017) - - -
- - - - - - - - - - -
(758) (758) (739) (739) (739) (720) (720) (720) - - -
- - (11,911) - - (12,093) - - - - -
- (25,000) - - (25,000) - - (25,000) - - -
(214,048) (185,956) (175,147) (160,192) (187,906) (180,835) (163,745) (192,017) - - -

IFS 264 von 310


- - - - - - - - - - -

- (5,000) - - (5,000) - - (5,000) - - -


- - - - - - - (1,762) - - -
- - - - (10,000) - - - - - -
- (10,000) - - - - - - - - -
- - (7,500) - - - - - - - -
- - - - - - - - - - -
- (15,000) (7,500) - (15,000) - - (6,762) - - -

(34,847) (24,488) 95,652 20,567 (21,659) 99,267 15,002 (10,325) - - -

- - - - - - - - - - -

(34,847) (24,488) 95,652 20,567 (21,659) 99,267 15,002 (10,325) - - -


185,555 150,709 126,221 221,873 242,439 220,781 320,048 335,050 - - -
150,709 126,221 221,873 242,439 220,781 320,048 335,050 324,725 - - -
- - - - - - - - - - -

Apr 20 May 20 Jun 20 Jul 20 Aug 20 Sep 20 Oct 20 Nov 20 Dec 20 Jan 21 Feb 21

68,642 68,000 67,358 66,717 66,075 65,433 64,792 64,150 - - -


523,528 512,750 501,972 491,194 480,417 469,639 458,861 448,083 - - -
66,250 66,250 66,250 66,250 66,250 66,250 66,250 66,250 - - -
658,419 647,000 635,581 624,161 612,742 601,322 589,903 578,483 - - -

19,225 19,225 19,225 19,390 19,390 19,390 18,700 20,240 - - -


5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 - - -
37,625 37,625 37,625 37,755 37,755 37,755 36,622 39,966 - - -
5,875 5,875 5,875 5,888 5,888 5,888 5,775 6,444 - - -

IFS 265 von 310


150,709 126,221 221,873 242,439 220,781 320,048 335,050 324,725 - - -
218,434 193,946 289,598 310,473 288,814 388,081 401,147 396,375 - - -

- - - - - - - - - - -
5,000 2,000 2,000 2,000 2,000 2,000 - - - - -
40,483 40,495 40,508 40,586 40,533 40,545 39,413 44,990 - - -
5,358 5,430 5,502 5,575 5,647 5,719 5,792 5,864 - - -
1,020 1,020 1,020 1,020 1,020 1,020 963 994 93 - -
8,500 8,500 8,500 8,500 8,500 8,500 8,500 8,500 - - -
38,750 38,750 38,750 38,750 38,750 37,250 37,250 37,250 - - -
9,473 9,473 9,473 9,473 9,473 10,220 10,220 10,220 - - -
7,227 7,239 7,252 7,274 7,276 7,288 7,117 8,019 - - -
20,226 4,271 13,316 22,361 6,406 15,452 24,497 8,542 - - -
57,679 69,590 69,257 81,307 93,400 92,996 105,224 118,189 - - -
193,717 186,769 195,577 216,846 213,005 220,990 238,975 242,569 93 - -

24,717 7,177 94,021 93,627 75,809 167,091 162,172 153,806 (93) - -


683,137 654,177 729,601 717,788 688,551 768,413 752,074 732,289 (93) - -

202,000 197,000 197,000 197,000 192,000 192,000 192,000 187,000 - - -


80,000 80,000 80,000 80,000 80,000 80,000 80,000 78,238 - - -
30,000 30,000 30,000 30,000 20,000 20,000 20,000 20,000 - - -
60,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 - - -
7,500 7,500 - - - - - - - - -
379,500 364,500 357,000 357,000 342,000 342,000 342,000 335,238 - - -

303,637 289,677 372,601 360,788 346,551 426,413 410,074 397,051 (93) - -

145,000 145,000 145,000 145,000 145,000 145,000 145,000 145,000 - - -


158,637 144,677 227,601 215,788 201,551 281,413 265,074 252,051 - - -

IFS 266 von 310


303,637 289,677 372,601 360,788 346,551 426,413 410,074 397,051 - - -

- - - - - - - - - - -
- - - - - - - - - - -

IFS 267 von 310


Receivables & Payables (Working Capital)
Model: 5 Year Forecast Go to table of contents
Model Integrity: Ok Go to error checks
Period Start
Period End Start End 28 Feb 19
Model Life 01 Mar 19 30 Nov 20 21
Month of model #
Flag: Month of model > 1M [0;1]
Flag: Month of model > 2M [0;1]
Flag: Month of model > 3M [0;1]

Receivables
Cash in Sales (net of bad debts) Same Month 1M later 2M later 3M later Total
Desktops USD 60.0% 30.0% 10.0% - 786,621
Workstations USD 50.0% 50.0% - - 521,065
Notebooks USD 80.0% 20.0% - - 298,908
Software Products USD 70.0% 20.0% 10.0% - 173,459
Net work infrastructure solutions USD 100.0% - - - 102,846
Repair Services USD 100.0% - - - 276,895
Integration Services USD 100.0% - - - 397,940
Consulting Services USD 100.0% - - - 433,891
Spare Parts USD 100.0% - - - 196,655
License Fees USD 100.0% - - - 492,697
Phasing out of opening BS (Accounts Receivables) USD 12,500 4 Month(s) Phasing out period 12,500
Total receipts USD 3,693,478

BS Account: Accounts Receivables


Balance B/f USD
Sales (net of bad debts) USD 3,680,978
Cash receipts USD (3,693,478)
Balance C/f USD Opening BS 12,500

Debtors+Creditors 268 von 310


VAT receipts (on cash received basis) Same Month 1M later 2M later 3M later Total
Desktops USD 60.0% 30.0% 10.0% - 157,324
Workstations USD 50.0% 50.0% - - 52,107
Notebooks USD 80.0% 20.0% - - 29,891
Software Products USD 70.0% 20.0% 10.0% - 34,692
Net work infrastructure solutions USD 100.0% - - - 8,228
Repair Services USD 100.0% - - - 55,379
Integration Services USD 100.0% - - - 79,588
Consulting Services USD 100.0% - - - 86,778
Spare Parts USD 100.0% - - - 39,331
License Fees USD 100.0% - - - -
Total VAT receipts USD 543,317

BS Account: VAT owed to company


Balance B/f USD
Output VAT USD 543,317
VAT received USD (543,317)
Balance C/f USD

Payables
1 Accounts Payables
Payments

(Material/Packaging & Goods) incl. inventory changes Same Month 1M later 2M later 3M later Total

Desktops USD 25.0% 75.0% - - 438,400


Workstations USD 50.0% 50.0% - - 374,840
Notebooks USD 60.0% 40.0% - - 178,550
Software Products USD - 70.0% 20.0% 10.0% 128,390

Debtors+Creditors 269 von 310


Net work infrastructure solutions USD 100.0% - - - 27,271
Repair Services USD 80.0% 20.0% - - 161,608
Integration Services USD 25.0% 75.0% - - 20,200
Consulting Services USD 25.0% 75.0% - - 33,037
Spare Parts USD 90.0% 10.0% - - 149,738
License Fees USD 100.0% - - - -
Phasing out of opening BS (Accounts Payables) USD 10,000 2 Month(s) Phasing out period 10,000
Total payments USD 1,522,034

BS Account: Accounts Payables


Balance B/f USD
Payable USD 1,512,034
Paid USD (1,522,034)
Balance C/f USD Check Ok Opening BS 10,000

VAT payments (Material/Packaging & Goods) Subject to input taxes VAT Rate
VAT on Material/Packaging & Goods (on cash paid basis) USD 80.0% 20.0% 241,925

2 Revenue share Based on payment profile debtors


Revenue share (cash out) Same Month 1M later 2M later 3M later Total
Desktops USD 60.0% 30.0% 10.0% - -
Workstations USD 50.0% 50.0% - - 26,450
Notebooks USD 80.0% 20.0% - - -
Software Products USD 70.0% 20.0% 10.0% - 17,610
Net work infrastructure solutions USD 100.0% - - - -
Repair Services USD 100.0% - - - -
Integration Services USD 100.0% - - - -
Consulting Services USD 100.0% - - - -
Spare Parts USD 100.0% - - - -

Debtors+Creditors 270 von 310


License Fees USD 100.0% - - - -
Total cash out revenue share USD 44,060

BS Account: Accrued revenue share


Balance B/f USD
Payable USD 44,060
Paid USD (44,060)
Balance C/f USD

3 Other Direct Expenses


Other Direct Expenses (w/o revenue share) => cash out
Energy costs (of production & manufacturing) Credit Periods
Utilities USD - 35,719
Gas USD - 4,200
Oil USD - -
Third-party services
Subcontract 01 USD - -
Subcontract 01 USD - -
Subcontract 01 USD - -
Other
Shipping & postage expense USD - 37,370
Repairs & maintenance USD - -
Consumables 01 USD - -
Consumables 02 USD - -
Consumables 03 USD - -
Consumables 04 USD - -
Total cash out other direct expenses USD 77,290

Debtors+Creditors 271 von 310


BS Account: Sundry Creditors (direct expenses)
Balance B/f USD
Payable USD 77,290
Paid USD (77,290)
Balance C/f USD

VAT on other direct expenses Subject to input taxes VAT Rate


VAT on other direct expenses(on cash paid basis) USD 70.0% 20.0% 10,821

4 Overhead Expenses
Overhead Expenses (w/o payroll expenses) => cash out
Management &Administration Expenses Credit Periods
Communication (Internet, Phone, Mobile etc.) USD 1 4,648
Office Supplies USD 1 1,050
Travel & Entertainment USD - 14,050
Vehicle Expenses USD - -
Miscellaneous 01 USD - -
Miscellaneous 02 USD - -
Miscellaneous 03 USD - -
Operational Expenses
Power USD 1 22,000
Heat and light USD 1 8,800
Cleaning USD - -
Repairs and maintenance USD - -
Licence fees USD - -
Miscellaneous 01 USD - -
Miscellaneous 02 USD - -
Salesforce Expenses
Freight/distribution expenses USD - 57,680

Debtors+Creditors 272 von 310


Selling expenses/commission USD - 74,741
Promotional materials (advertising, brochures etc.) USD - 11,550
Public relations, exhibitions USD - -
Travel expenses USD - -
Marketing campaign / Promotion 01 USD - 2,650
Marketing campaign / Promotion 02 USD - -
Research & Development Expenses
Consultancy USD - -
Materials USD - -
Design, construction & testing of prototypes USD - -
Miscellaneous 01 USD - -
Miscellaneous 02 USD - -
Miscellaneous 03 USD - -
Miscellaneous 04 USD - -
General & Other Expenses
Rent and rates USD 1 63,000
Additional property expenses (Heat, Light etc.) USD - 18,900
Professional fees (Legal, Tax, Audit etc.) USD 2 4,200
Insurances / charges / contributions USD - 7,350
Patents & Trademarks USD - -
Establishment (Start-up costs) USD - -
Miscellaneous 01 USD - -
Miscellaneous 02 USD - -
Miscellaneous 03 USD - -
Miscellaneous 04 USD - -
Total cash out overheads (w/o payroll expenses) USD 290,619

BS Account: Sundry Creditors (overheads)


Balance B/f USD

Debtors+Creditors 273 von 310


Payable USD 290,619
Paid USD (290,619)
Balance C/f USD

VAT payments (overheads) Subject to input taxes VAT Rate


VAT on overheads (on cash paid basis) USD 70.0% 20.0% 40,687

5 Summary: VAT owed by company


BS Account: VAT owed to company
Balance B/f USD
Input VAT USD 293,433
VAT paid USD (293,433)
Balance C/f USD

6 Payroll Withholdings
BS Account: Payroll withholdings owed => Social insurances & income taxes
Balance B/f USD Total
Payable USD 154,715
Paid (following month) USD (159,215)
Balance C/f USD 4,500

Working Capital => in commerical version only


Inventory / Stock (manufacturing & merchandise)
Advance payments
Accounts receivables
Negative Working Capital

Debtors+Creditors 274 von 310


Advances received
Trade + Sundry creditors
Positive Working Capital

Net Working Capital

Debtors+Creditors 275 von 310


01 Mar 19 01 Apr 19 01 May 19 01 Jun 19 01 Jul 19 01 Aug 19 01 Sep 19 01 Oct 19 01 Nov 19 01 Dec 19 01 Jan 20 01 Feb 20
31 Mar 19 30 Apr 19 31 May 19 30 Jun 19 31 Jul 19 31 Aug 19 30 Sep 19 31 Oct 19 30 Nov 19 31 Dec 19 31 Jan 20 29 Feb 20
1 1 1 1 1 1 1 1 1 1 1 1
1 2 3 4 5 6 7 8 9 10 11 12
- 1 1 1 1 1 1 1 1 1 1 1
- - 1 1 1 1 1 1 1 1 1 1
- - - 1 1 1 1 1 1 1 1 1

22,754 35,430 39,873 40,090 40,090 40,090 40,090 37,489 36,189 35,756 35,756 35,756
9,062 20,390 22,655 22,655 22,655 22,655 22,655 22,655 22,655 24,921 27,186 27,186
10,559 13,199 13,199 13,199 13,199 13,199 13,199 14,255 14,519 14,519 14,519 14,519
5,688 7,520 8,392 8,422 8,422 8,422 8,422 8,215 8,156 8,126 8,126 8,126
4,433 4,433 4,433 4,433 4,433 4,433 4,433 4,433 4,925 4,925 4,974 5,024
13,782 13,782 13,782 13,782 13,782 13,782 13,782 13,782 13,782 13,782 13,782 12,529
17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 19,700 19,700 19,700 19,700
18,671 18,857 19,046 19,236 19,429 19,623 19,819 20,017 20,218 20,420 20,624 20,830
9,481 10,022 10,022 10,022 10,022 10,022 10,022 8,939 8,939 8,939 8,939 8,939
- - - - - - 98,520 - - 98,530 - -
3,125 3,125 3,125 3,125 - - - - - - - -
115,284 144,489 152,257 152,694 149,761 149,955 248,671 147,515 149,082 249,617 153,606 152,609

12,500 38,684 43,385 40,506 37,381 37,381 37,381 37,381 35,822 35,360 37,625 37,625
141,468 149,190 149,378 149,569 149,761 149,955 248,671 145,957 148,619 251,882 153,606 152,609
(115,284) (144,489) (152,257) (152,694) (149,761) (149,955) (248,671) (147,515) (149,082) (249,617) (153,606) (152,609)
38,684 43,385 40,506 37,381 37,381 37,381 37,381 35,822 35,360 37,625 37,625 37,625

Debtors+Creditors 276 von 310


4,551 7,086 7,975 8,018 8,018 8,018 8,018 7,498 7,238 7,151 7,151 7,151
906 2,039 2,266 2,266 2,266 2,266 2,266 2,266 2,266 2,492 2,719 2,719
1,056 1,320 1,320 1,320 1,320 1,320 1,320 1,425 1,452 1,452 1,452 1,452
1,138 1,504 1,678 1,684 1,684 1,684 1,684 1,643 1,631 1,625 1,625 1,625
355 355 355 355 355 355 355 355 394 394 398 402
2,756 2,756 2,756 2,756 2,756 2,756 2,756 2,756 2,756 2,756 2,756 2,506
3,546 3,546 3,546 3,546 3,546 3,546 3,546 3,546 3,940 3,940 3,940 3,940
3,734 3,771 3,809 3,847 3,886 3,925 3,964 4,003 4,044 4,084 4,125 4,166
1,896 2,004 2,004 2,004 2,004 2,004 2,004 1,788 1,788 1,788 1,788 1,788
- - - - - - - - - - - -
19,938 24,382 25,709 25,796 25,835 25,874 25,913 25,280 25,508 25,682 25,954 25,748

- 4,692 6,030 6,079 6,079 6,079 6,079 6,079 5,741 5,649 5,875 5,875
24,629 25,721 25,758 25,796 25,835 25,874 25,913 24,942 25,415 25,909 25,954 25,748
(19,938) (24,382) (25,709) (25,796) (25,835) (25,874) (25,913) (25,280) (25,508) (25,682) (25,954) (25,748)
4,692 6,030 6,079 6,079 6,079 6,079 6,079 5,741 5,649 5,875 5,875 5,875

5,675 22,685 22,530 22,200 22,200 22,200 22,200 21,380 19,140 19,800 19,800 19,800
8,785 17,475 16,690 16,000 16,000 16,000 16,000 16,000 16,000 18,290 19,890 19,200
4,110 7,540 8,000 8,000 8,000 8,000 8,000 8,681 8,934 8,800 8,800 8,800
- 3,710 5,449 6,173 6,270 6,270 6,270 6,270 6,116 6,072 6,050 6,050

Debtors+Creditors 277 von 310


1,125 1,125 1,125 1,125 1,125 1,125 1,125 1,125 1,250 1,250 1,364 1,377
6,716 8,395 8,395 8,395 8,395 8,395 8,395 8,395 8,395 8,395 7,836 7,136
225 900 900 900 900 900 900 900 925 1,000 1,000 1,000
355 1,425 1,439 1,454 1,468 1,483 1,498 1,513 1,528 1,543 1,559 1,574
6,497 7,590 7,631 7,631 7,631 7,631 7,631 6,889 6,806 6,806 6,806 6,806
- - - - - - - - - - - -
5,000 5,000 - - - - - - - - - -
38,488 75,845 72,160 71,878 71,990 72,004 72,019 71,153 69,094 71,957 73,104 71,744

10,000 42,992 40,924 40,736 40,844 40,855 40,866 40,877 38,580 39,126 41,406 40,588
71,481 73,777 71,972 71,986 72,001 72,016 72,031 68,856 69,641 74,236 72,286 71,615
(38,488) (75,845) (72,160) (71,878) (71,990) (72,004) (72,019) (71,153) (69,094) (71,957) (73,104) (71,744)
42,992 40,924 40,736 40,844 40,855 40,866 40,877 38,580 39,126 41,406 40,588 40,459

5,358 11,335 11,546 11,501 11,518 11,521 11,523 11,384 11,055 11,513 11,697 11,479

- - - - - - - - - - - -
460 1,035 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,265 1,380 1,380
- - - - - - - - - - - -
578 764 852 855 855 855 855 834 828 825 825 825
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -

Debtors+Creditors 278 von 310


- - - - - - - - - - - -
1,038 1,799 2,002 2,005 2,005 2,005 2,005 1,984 1,978 2,090 2,205 2,205

- 708 914 917 917 917 917 917 908 905 1,020 1,020
1,745 2,005 2,005 2,005 2,005 2,005 2,005 1,975 1,975 2,205 2,205 2,205
(1,038) (1,799) (2,002) (2,005) (2,005) (2,005) (2,005) (1,984) (1,978) (2,090) (2,205) (2,205)
708 914 917 917 917 917 917 908 905 1,020 1,020 1,020

1,000 1,050 1,103 1,158 1,216 1,276 1,340 1,407 1,477 1,551 1,629 1,710
200 200 200 200 200 200 200 200 200 200 200 200
- - - - - - - - - - - -

- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -

1,436 1,515 1,517 1,518 1,520 1,522 2,525 1,482 1,509 2,557 1,559 1,549
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
2,636 2,765 2,819 2,876 2,936 2,999 4,065 3,089 3,186 4,309 3,388 3,460

Debtors+Creditors 279 von 310


- - - - - - - - - - - -
2,636 2,765 2,819 2,876 2,936 2,999 4,065 3,089 3,186 4,309 3,388 3,460
(2,636) (2,765) (2,819) (2,876) (2,936) (2,999) (4,065) (3,089) (3,186) (4,309) (3,388) (3,460)
- - - - - - - - - - - -

369 387 395 403 411 420 569 432 446 603 474 484

- 200 202 204 206 208 210 212 214 217 219 221
- 50 50 50 50 50 50 50 50 50 50 50
650 650 650 650 650 650 650 650 650 650 650 650
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -

- 500 600 650 700 750 800 850 900 950 1,000 1,050
- 200 240 260 280 300 320 340 360 380 400 420
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -

2,640 2,640 2,640 2,640 2,640 2,640 2,640 2,800 2,800 2,800 2,800 2,800

Debtors+Creditors 280 von 310


2,872 3,029 3,033 3,037 3,041 3,045 5,049 2,964 3,018 5,114 3,119 3,099
550 550 550 550 550 550 550 550 550 550 550 550
- - - - - - - - - - - -
- - - - - - - - - - - -
330 - - 330 - - 500 - 330 - - 330
- - - - - - - - - - - -

- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -

- 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000
900 900 900 900 900 900 900 900 900 900 900 900
- - 200 200 200 200 200 200 200 200 200 200
350 350 350 350 350 350 350 350 350 350 350 350
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
8,292 12,069 12,415 12,821 12,567 12,643 15,219 12,866 13,322 15,161 13,238 13,620

- 4,150 4,492 4,564 4,636 4,708 4,780 4,852 4,924 4,997 5,069 5,141

Debtors+Creditors 281 von 310


12,442 12,411 12,487 12,893 12,639 12,715 15,291 12,938 13,394 15,233 13,310 13,692
(8,292) (12,069) (12,415) (12,821) (12,567) (12,643) (15,219) (12,866) (13,322) (15,161) (13,238) (13,620)
4,150 4,492 4,564 4,636 4,708 4,780 4,852 4,924 4,997 5,069 5,141 5,213

1,161 1,690 1,738 1,795 1,759 1,770 2,131 1,801 1,865 2,123 1,853 1,907

- 6,660 7,177 7,157 7,184 7,196 7,208 7,220 6,862 6,960 7,335 7,214
13,548 13,929 13,658 13,725 13,701 13,722 14,235 13,261 13,464 14,614 13,903 13,860
(6,888) (13,412) (13,678) (13,698) (13,689) (13,711) (14,223) (13,618) (13,366) (14,239) (14,024) (13,870)
6,660 7,177 7,157 7,184 7,196 7,208 7,220 6,862 6,960 7,335 7,214 7,203

4,500 7,938 7,938 5,438 5,438 5,438 5,208 5,625 7,604 7,604 7,604 8,619
3,438 3,438 3,438 3,438 3,438 5,208 5,625 7,604 7,604 7,604 8,619 8,619
- (3,438) (5,938) (3,438) (3,438) (5,438) (5,208) (5,625) (7,604) (7,604) (7,604) (8,619)
7,938 7,938 5,438 5,438 5,438 5,208 5,625 7,604 7,604 7,604 8,619 8,619

Debtors+Creditors 282 von 310


01 Mar 20 01 Apr 20 01 May 20 01 Jun 20 01 Jul 20 01 Aug 20 01 Sep 20 01 Oct 20 01 Nov 20 01 Dec 20 01 Jan 21 01 Feb 21
31 Mar 20 30 Apr 20 31 May 20 30 Jun 20 31 Jul 20 31 Aug 20 30 Sep 20 31 Oct 20 30 Nov 20 31 Dec 20 31 Jan 21 28 Feb 21
1 1 1 1 1 1 1 1 1 - - -
13 14 15 16 17 18 19 20 21 22 23 24
1 1 1 1 1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1 1 1 1 1

35,756 35,756 35,756 35,756 35,756 35,756 35,756 35,756 40,306 16,578 4,334 -
27,186 27,186 27,186 27,186 27,186 27,186 27,186 26,053 24,921 12,460 - -
14,519 14,519 14,519 14,519 15,039 15,169 15,169 15,169 15,169 3,034 - -
8,126 8,126 8,126 8,126 8,126 8,126 8,126 8,126 8,850 2,645 916 -
5,074 5,125 5,176 5,228 5,280 5,333 5,386 5,440 5,495 - - -
12,529 12,529 12,529 12,529 12,529 12,529 12,529 12,529 12,529 - - -
19,700 19,700 19,700 19,700 19,700 19,700 19,700 19,700 19,700 - - -
21,039 21,249 21,461 21,676 21,893 22,112 22,333 22,556 22,782 - - -
8,939 8,939 8,939 8,939 8,939 8,939 8,939 8,939 10,835 - - -
98,539 - - 98,549 - - 98,559 - - - - -
- - - - - - - - - - - -
251,407 153,129 153,392 252,208 154,448 154,850 253,683 154,269 160,587 34,716 5,250 -

37,625 37,625 37,625 37,625 37,625 37,755 37,755 37,755 36,622 39,966 5,250 -
251,407 153,129 153,392 252,208 154,578 154,850 253,683 153,136 163,931 - - -
(251,407) (153,129) (153,392) (252,208) (154,448) (154,850) (253,683) (154,269) (160,587) (34,716) (5,250) -
37,625 37,625 37,625 37,625 37,755 37,755 37,755 36,622 39,966 5,250 - -

Debtors+Creditors 283 von 310


7,151 7,151 7,151 7,151 7,151 7,151 7,151 7,151 8,061 3,316 867 -
2,719 2,719 2,719 2,719 2,719 2,719 2,719 2,605 2,492 1,246 - -
1,452 1,452 1,452 1,452 1,504 1,517 1,517 1,517 1,517 303 - -
1,625 1,625 1,625 1,625 1,625 1,625 1,625 1,625 1,770 529 183 -
406 410 414 418 422 427 431 435 440 - - -
2,506 2,506 2,506 2,506 2,506 2,506 2,506 2,506 2,506 - - -
3,940 3,940 3,940 3,940 3,940 3,940 3,940 3,940 3,940 - - -
4,208 4,250 4,292 4,335 4,379 4,422 4,467 4,511 4,556 - - -
1,788 1,788 1,788 1,788 1,788 1,788 1,788 1,788 2,167 - - -
- - - - - - - - - - - -
25,794 25,840 25,887 25,934 26,033 26,094 26,143 26,079 27,449 5,394 1,050 -

5,875 5,875 5,875 5,875 5,875 5,888 5,888 5,888 5,775 6,444 1,050 (0)
25,794 25,840 25,887 25,934 26,046 26,094 26,143 25,965 28,118 - - -
(25,794) (25,840) (25,887) (25,934) (26,033) (26,094) (26,143) (26,079) (27,449) (5,394) (1,050) -
5,875 5,875 5,875 5,875 5,888 5,888 5,888 5,775 6,444 1,050 (0) (0)

19,800 19,800 19,800 19,800 19,800 19,800 19,800 19,800 21,235 19,155 - -
19,200 19,200 19,200 19,200 19,200 19,200 19,200 18,055 17,255 8,800 - -
8,800 8,800 8,800 8,800 8,899 8,866 8,800 8,800 8,800 3,520 - -
6,050 6,050 6,050 6,050 6,050 6,050 6,050 6,050 6,050 6,589 1,969 682

Debtors+Creditors 284 von 310


1,391 1,405 1,419 1,433 1,447 1,462 1,476 1,491 1,506 - - -
6,996 6,996 6,996 6,996 6,996 6,996 6,996 6,996 6,996 1,399 - -
1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 750 - -
1,590 1,606 1,622 1,638 1,655 1,671 1,688 1,705 1,722 1,301 - -
6,806 6,806 6,806 6,806 6,806 6,806 6,806 6,806 8,106 825 - -
- - - - - - - - - - - -
- - - - - - - - - - - -
71,633 71,663 71,693 71,724 71,853 71,851 71,817 70,703 72,670 42,339 1,969 682

40,459 40,471 40,483 40,495 40,508 40,586 40,533 40,545 39,413 44,990 2,651 682
71,645 71,675 71,705 71,736 71,932 71,798 71,829 69,571 78,247 - - -
(71,633) (71,663) (71,693) (71,724) (71,853) (71,851) (71,817) (70,703) (72,670) (42,339) (1,969) (682)
40,471 40,483 40,495 40,508 40,586 40,533 40,545 39,413 44,990 2,651 682 -

11,461 11,466 11,471 11,476 11,497 11,496 11,491 11,313 11,627 6,774 315 109

- - - - - - - - - - - -
1,380 1,380 1,380 1,380 1,380 1,380 1,380 1,323 1,265 633 - -
- - - - - - - - - - - -
825 825 825 825 825 825 825 825 899 269 93 -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -

Debtors+Creditors 285 von 310


- - - - - - - - - - - -
2,205 2,205 2,205 2,205 2,205 2,205 2,205 2,148 2,164 901 93 -

1,020 1,020 1,020 1,020 1,020 1,020 1,020 1,020 963 994 93 -
2,205 2,205 2,205 2,205 2,205 2,205 2,205 2,090 2,195 - - -
(2,205) (2,205) (2,205) (2,205) (2,205) (2,205) (2,205) (2,148) (2,164) (901) (93) -
1,020 1,020 1,020 1,020 1,020 1,020 1,020 963 994 93 - -

1,796 1,886 1,980 2,079 2,183 2,292 2,407 2,527 2,653 - - -


200 200 200 200 200 200 200 200 200 - - -
- - - - - - - - - - - -

- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -

2,552 1,555 1,557 2,560 1,569 1,572 2,575 1,555 1,664 - - -


- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
4,548 3,640 3,737 4,839 3,952 4,064 5,182 4,282 4,518 - - -

Debtors+Creditors 286 von 310


- - - - - - - - - - - -
4,548 3,640 3,737 4,839 3,952 4,064 5,182 4,282 4,518 - - -
(4,548) (3,640) (3,737) (4,839) (3,952) (4,064) (5,182) (4,282) (4,518) - - -
- - - - - - - - - - - -

637 510 523 678 553 569 725 599 632 - - -

223 225 228 230 232 235 237 239 242 244 - -
50 50 50 50 50 50 50 50 50 50 - -
650 700 700 700 700 700 700 700 700 - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -

1,100 1,150 1,200 1,250 1,300 1,350 1,400 1,450 1,500 1,550 - -
440 460 480 500 520 540 560 580 600 620 - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -

2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 - - -

Debtors+Creditors 287 von 310


5,105 3,109 3,115 5,121 3,139 3,144 5,151 3,109 3,329 - - -
550 550 550 550 550 550 550 550 550 - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - 500 - - - - 330 - - - -
- - - - - - - - - - - -

- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -

3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 - -
900 900 900 900 900 900 900 900 900 - - -
200 200 200 200 200 200 200 200 200 200 200 -
350 350 350 350 350 350 350 350 350 - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
15,368 13,495 14,072 15,651 13,741 13,819 15,898 14,259 14,220 5,664 200 -

5,213 5,285 5,358 5,430 5,502 5,575 5,647 5,719 5,792 5,864 200 -

Debtors+Creditors 288 von 310


15,440 13,567 14,144 15,723 13,813 13,891 15,970 14,331 14,293 - - -
(15,368) (13,495) (14,072) (15,651) (13,741) (13,819) (15,898) (14,259) (14,220) (5,664) (200) -
5,285 5,358 5,430 5,502 5,575 5,647 5,719 5,792 5,864 200 - -

2,151 1,889 1,970 2,191 1,924 1,935 2,226 1,996 1,991 793 28 -

7,203 7,215 7,227 7,239 7,252 7,274 7,276 7,288 7,117 8,019 452 109
14,262 13,877 13,976 14,356 13,996 14,001 14,454 13,737 15,153 - - -
(14,250) (13,865) (13,964) (14,344) (13,974) (14,000) (14,442) (13,908) (14,250) (7,567) (343) (109)
7,215 7,227 7,239 7,252 7,274 7,276 7,288 7,117 8,019 452 109 -

8,619 8,619 9,473 9,473 9,473 9,473 9,473 10,220 10,220 10,220 - -
8,619 9,473 9,473 9,473 9,473 9,473 10,220 10,220 10,220 - - -
(8,619) (8,619) (9,473) (9,473) (9,473) (9,473) (9,473) (10,220) (10,220) (10,220) - -
8,619 9,473 9,473 9,473 9,473 9,473 10,220 10,220 10,220 - - -

Debtors+Creditors 289 von 310


Taxes
Model: 5 Year Forecast Go to table of contents
Model Integrity: Ok Go to error checks
Period Start
Period End Start End 28 Feb 19
Model Life 01 Mar 19 30 Nov 20 21
Calendar Year (Counter) #

Input/output Tax (VAT)

1 Input/output tax payable


VAT on sales USD output tax 543,317
VAT on cost of materials/goods USD input tax (241,925)
VAT on other direct costs (w/o revenue share) USD input tax (10,821)
VAT on overheads (non-payroll expenses only) USD input tax (40,687)
VAT on capex USD input tax (64,800)
VAT payable / (recoverable) USD 185,085

Check: VAT
VAT: Input tax paid USD 358,233
VAT: Output tax received USD 543,317
Delta: Payments vs. Payable USD Ok 185,085

2 BS Account: VAT owed to tax authority


Balance B/f USD
VAT payable / (recoverable) USD (neg. = recoverable; pos. = payable) 185,085
Flag: Month of payment [1,0] Quarterly 3 Offset 0 Mths
VAT paid/recovered USD (neg. = paid; pos. = recovered) (66,895)

Taxes 290 von 310


Balance C/f USD (neg. = receivable; pos. = liability)

Taxes on Income

1 Tax Calculation (annual basis) Financial Year


Model Life [1,0]
Earnings before Tax (EBT) USD

Tax loss carryforward


Balance B/f USD
Change USD
Balance C/f USD loss carryforward at model start -

Earnings after accounting for loss carryforward USD

Taxes on Income USD 30.0% 197,379

2 Tax payments => Cashflow Financial Year

Advanced payments (per financial year) USD 180,000


No of payments (per financial year) #
Amount of advance payment per payment period USD
No of months in financial year #

Distribution over the year


Advanced payments Month in calendar year
Flag Advanced payments periods [1,0] 2 5 8 11
Advanced payments USD 180,000

Tax payment in following year

Taxes 291 von 310


Flag payment period for previous year [1,0] in Month 3 of the following calendar year
Tax for previous year USD 88,837
Total advanced payments USD 80,000
Supplementary payment / (Refunding) USD 8,837

3 Tax payable => P&L


Tax payable during the year (P&L) USD (equal monthly distribution) 197,379

4 BS Account: Taxes on income owed


Balance B/f USD
Tax payable USD 197,379
Tax paid USD (if positive => refunding) (188,837)
Balance C/f USD
Payable after model end USD 8,542 Ok

Taxes 292 von 310


01 Mar 19 01 Apr 19 01 May 19 01 Jun 19 01 Jul 19 01 Aug 19 01 Sep 19 01 Oct 19 01 Nov 19 01 Dec 19 01 Jan 20 01 Feb 20
31 Mar 19 30 Apr 19 31 May 19 30 Jun 19 31 Jul 19 31 Aug 19 30 Sep 19 31 Oct 19 30 Nov 19 31 Dec 19 31 Jan 20 29 Feb 20
1 1 1 1 1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1 1 2 2 2

24,629 25,721 25,758 25,796 25,835 25,874 25,913 24,942 25,415 25,909 25,954 25,748
(11,437) (11,804) (11,515) (11,518) (11,520) (11,522) (11,525) (11,017) (11,143) (11,878) (11,566) (11,458)
(369) (387) (395) (403) (411) (420) (569) (432) (446) (603) (474) (484)
(1,742) (1,738) (1,748) (1,805) (1,769) (1,780) (2,141) (1,811) (1,875) (2,133) (1,863) (1,917)
(9,000) (35,200) - (6,400) - - - - - - - (5,200)
2,081 (23,408) 12,100 5,671 12,134 12,151 11,678 11,681 11,952 11,295 12,050 6,689

15,888 48,612 13,678 20,098 13,689 13,711 14,223 13,618 13,366 14,239 14,024 19,070
19,938 24,382 25,709 25,796 25,835 25,874 25,913 25,280 25,508 25,682 25,954 25,748

- 2,081 (21,327) (9,227) (15,656) (3,522) 8,630 8,157 19,838 31,790 31,133 43,184
2,081 (23,408) 12,100 5,671 12,134 12,151 11,678 11,681 11,952 11,295 12,050 6,689

1 - - 1 - - 1 - - 1 - -
- - - (12,100) - - (12,151) - - (11,952) - -

Taxes 293 von 310


2,081 (21,327) (9,227) (15,656) (3,522) 8,630 8,157 19,838 31,790 31,133 43,184 49,872

1 2 3 4 5
FY 2019 FY 2020 FY 2021 FY 2022 FY 2023
1 1 - - -
296,124 361,807 - - -

- - - - -
- - - - -
- - - - -

296,124 361,807 - - -

88,837 108,542 - - -

FY 2019 FY 2020 FY 2021 FY 2022 FY 2023

80,000 100,000 - - -
3 4 - - -
26,667 25,000 - - -
9 12 - - -

- - 1 - - 1 - - 1 - - 1
- - 26,667 - - 26,667 - - 26,667 - - 25,000

Taxes 294 von 310


1 - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -
- - - - - - - - - - - -

9,871 9,871 9,871 9,871 9,871 9,871 9,871 9,871 9,871 9,045 9,045 9,045

- 9,871 19,742 2,946 12,816 22,687 5,891 15,762 25,633 8,837 17,882 26,927
9,871 9,871 9,871 9,871 9,871 9,871 9,871 9,871 9,871 9,045 9,045 9,045
- - (26,667) - - (26,667) - - (26,667) - - (25,000)
9,871 19,742 2,946 12,816 22,687 5,891 15,762 25,633 8,837 17,882 26,927 10,973

Taxes 295 von 310


01 Mar 20 01 Apr 20 01 May 20 01 Jun 20 01 Jul 20 01 Aug 20 01 Sep 20 01 Oct 20 01 Nov 20 01 Dec 20 01 Jan 21 01 Feb 21
31 Mar 20 30 Apr 20 31 May 20 30 Jun 20 31 Jul 20 31 Aug 20 30 Sep 20 31 Oct 20 30 Nov 20 31 Dec 20 31 Jan 21 28 Feb 21
1 1 1 1 1 1 1 1 1 - - -
2 2 2 2 2 2 2 2 2 3 3 3

25,794 25,840 25,887 25,934 26,046 26,094 26,143 25,965 28,118 - - -


(11,463) (11,468) (11,473) (11,478) (11,509) (11,488) (11,493) (11,131) (12,519) - - -
(637) (510) (523) (678) (553) (569) (725) (599) (632) - - -
(2,162) (1,899) (1,980) (2,201) (1,934) (1,945) (2,236) (2,006) (2,001) - - -
- (9,000) - - - - - - - - - -
11,533 2,963 11,911 11,577 12,050 12,093 11,689 12,228 12,965 - - -

14,250 22,865 13,964 14,344 13,974 14,000 14,442 13,908 14,250 7,567 343 109
25,794 25,840 25,887 25,934 26,033 26,094 26,143 26,079 27,449 5,394 1,050 -

49,872 54,716 57,679 69,590 69,257 81,307 93,400 92,996 105,224 - - -


11,533 2,963 11,911 11,577 12,050 12,093 11,689 12,228 12,965 - - -

1 - - 1 - - 1 - - - - -
(6,689) - - (11,911) - - (12,093) - - - - -

Taxes 296 von 310


54,716 57,679 69,590 69,257 81,307 93,400 92,996 105,224 118,189 - - -

- - 1 - - 1 - - 1 - - -
- - 25,000 - - 25,000 - - 25,000 - - -

Taxes 297 von 310


1 - - - - - - - - - - -
88,837 - - - - - - - - - - -
80,000 - - - - - - - - - - -
8,837 - - - - - - - - - - -

9,045 9,045 9,045 9,045 9,045 9,045 9,045 9,045 9,045 - - -

10,973 11,181 20,226 4,271 13,316 22,361 6,406 15,452 24,497 - - -


9,045 9,045 9,045 9,045 9,045 9,045 9,045 9,045 9,045 - - -
(8,837) - (25,000) - - (25,000) - - (25,000) - - -
11,181 20,226 4,271 13,316 22,361 6,406 15,452 24,497 8,542 - - -

Taxes 298 von 310


Timing - Master
Model: 5 Year Forecast Go to table of contents All timing parameters are fully adjustable
Model Integrity: Ok Go to error checks
Period Start 01 Mar 19 01 Apr 19
Period End Start End 28 Feb 19 31 Mar 19 30 Apr 19
Model Life 01 Mar 19 30 Nov 20 21 1 1

Flags & Counters


Days in Period days 31 30
Calendar Year year 2019 2019
Calendar Year (Counter) # 1 1
Month since start of financial year # 3 4 5
Financial Year year Financal Year ends in Monat 11 2019 2019
Financial Month # 4 5
Financial Year (Counter) # 1 1

Month of model # 1 2
Calendar Years during model life # 1 1

Quarter and Half-year (Calendar Year)


Quarter CY # Q = quarter Q1 Q2
Half-year CY # H = half year H1 H1

Calculation Quarter of FY 1 2

Month 12 Month 1
Q1 Q1
1 2
Quarter (Financial Year)
Quarter FY # Q2 Q2

Timing 299 von 310


First Month (in text format) Mar
First Year 2019
USD

Timing 300 von 310


rs are fully adjustable in commercial version only

01 May 19 01 Jun 19 01 Jul 19 01 Aug 19 01 Sep 19 01 Oct 19 01 Nov 19 01 Dec 19 01 Jan 20 01 Feb 20 01 Mar 20 01 Apr 20
31 May 19 30 Jun 19 31 Jul 19 31 Aug 19 30 Sep 19 31 Oct 19 30 Nov 19 31 Dec 19 31 Jan 20 29 Feb 20 31 Mar 20 30 Apr 20
1 1 1 1 1 1 1 1 1 1 1 1

31 30 31 31 30 31 30 31 31 29 31 30
2019 2019 2019 2019 2019 2019 2019 2019 2020 2020 2020 2020
1 1 1 1 1 1 1 1 2 2 2 2
6 7 8 9 10 11 12 13 14 15 16 17
2019 2019 2019 2019 2019 2019 2019 2020 2020 2020 2020 2020
6 7 8 9 10 11 12 1 2 3 4 5
1 1 1 1 1 1 1 2 2 2 2 2

3 4 5 6 7 8 9 10 11 12 13 14
1 1 1 1 1 1 1 1 1 1 2 2

Q2 Q2 Q3 Q3 Q3 Q4 Q4 Q4 Q1 Q1 Q1 Q2
H1 H1 H2 H2 H2 H2 H2 H2 H1 H1 H1 H1

3 4 5 6 7 8 9 10 11 12

Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11
Q1 Q2 Q2 Q2 Q3 Q3 Q3 Q4 Q4 Q4
3 4 5 6 7 8 9 10 11 12

Q2 Q3 Q3 Q3 Q4 Q4 Q4 Q1 Q1 Q1 Q2 Q2

Timing 301 von 310


01 May 20 01 Jun 20 01 Jul 20 01 Aug 20 01 Sep 20 01 Oct 20 01 Nov 20 01 Dec 20 01 Jan 21 01 Feb 21
31 May 20 30 Jun 20 31 Jul 20 31 Aug 20 30 Sep 20 31 Oct 20 30 Nov 20 31 Dec 20 31 Jan 21 28 Feb 21
1 1 1 1 1 1 1 - - -

31 30 31 31 30 31 30 31 31 28
2020 2020 2020 2020 2020 2020 2020 2020 2021 2021
2 2 2 2 2 2 2 2 3 3
18 19 20 21 22 23 24 25 26 27
2020 2020 2020 2020 2020 2020 2020 2021 2021 2021
6 7 8 9 10 11 12 1 2 3
2 2 2 2 2 2 2 3 3 3

15 16 17 18 19 20 21 22 23 24
2 2 2 2 2 2 2 - - -

Q2 Q2 Q3 Q3 Q3 Q4 Q4 Q4 Q1 Q1
H1 H1 H2 H2 H2 H2 H2 H2 H1 H1

Q2 Q3 Q3 Q3 Q4 Q4 Q4 Q1 Q1 Q1

Timing 302 von 310


Formats & Styles Key, Constants and Lookup Tables

Frequently used Formatting Styles


Table Heading Table Heading

Input 100
Input (permanent) 100 same as input but permanent => i.e. input data will not be erased by macro "New planning - Erase
Reference InSheet 100
Reference OffSheet 100
Name Input Name
Technical Input 100
Actuals 100
Empty Cell
External Link 100.0
Flag (Standard) 1
1 with conditional formatting => copy required
1 with conditional formatting => copy required
1 with conditional formatting => copy required
1 with conditional formatting => copy required

Checks, Flags & Miscellaneous


Hyperlink Hyperlink

Cell Check Fail with conditional formatting => copy required (text can be changed manually)
Cell Clue Alert with conditional formatting => copy required (text can be changed manually)
Cell_OnOff On with conditional formatting => copy required (text can be changed manually)
Switch YES-NO (no cell style) Yes 1=Yes , 0=No uses data validation => copy required
Switch active/inactive (no cell style) 1 with conditional formatting => copy required

Formats 303 von 310


Status Work in Progress WIP
Status Checked Checked
Status To be checked to be checked
Comment Comment

Ratio 1.0x
Date long 01 Jan 20 after using this cell style, an additional style can be applied, e.g. Input, InShee
Date short 01/ 01/ 2020 after using this cell style, an additional style can be applied, e.g. Input, InShee

Positive Zero Negative


Number Standard 1,500 - (1,500) after using this cell style, an additional style can
Number Percent 25% - (25%) after using this cell style, an additional style can

Formats 304 von 310


Formatting Styles
Line Formats Sheet Header

Unit EUR Sheet Header 1


Sheet Header 2
Line Summary 100 Sheet Header 3

Line Operation 100

Line Subtotal 100 Section Header

Line Total Header 1


100

Line Closing 100 Header 2


Header 3
Header 4

Constants, Symbols & General Lookup Tables


Constants Name Lookup Tables
Days in Year 365 days_yr
Months per Year 12 months_yr
Quarters per Year 4 quarters_yr
Months per Quarter 3 mths_quarter

Rounding Tolerance 0.00001 Tolerance


Thousand 1,000 Thousand
Million 1,000,000 Million
Billion 1,000,000,000 Billion
Very Small Number 0.0000001 VerySmallNumber

Formats 305 von 310


Symbols
Arrow down (active) Pf_unt_ja
Arrow down (inactive) Pf_unt_nein
Arrow left Pf_li
Arrow right Pf_re
Arrows horizontal (active) tu Pf_hor_ja
Arrows horizontal (inactive) vw Pf_hor_nein

1
Example Arrow down (active, if cell above = 1) with conditional formatting => copy required

Formats 306 von 310


acro "New planning - Erase all input data"

Formats 307 von 310


applied, e.g. Input, InSheet, OffSheet etc.
applied, e.g. Input, InSheet, OffSheet etc.

yle, an additional style can be applied, e.g. Input, InSheet, OffSheet etc.
yle, an additional style can be applied, e.g. Input, InSheet, OffSheet etc.

Formats 308 von 310


Sheet Header 1
Sheet Header 2
Sheet Header 3

Headline 1
Headline 2
Headline 3
Headline 4

Month Switch Name


Jan 1 Months
Feb 2
Mar 3
Apr 4
May 5
Jun 6
Jul 7
Aug 8
Sep 9

Formats 309 von 310


Oct 10
Nov 11
Dec 12

Periodicity Switch Name


Monthly 1 Periodicity
Quarterly 3
Semi-annual 6
Annual 12

Language/Terminology Switch
British English (UK-Terminology) 1
American English (US-Terminology) 2

Formats 310 von 310