Big Dog Collars

Constants 2011 2012

Tax Rate NA 30%
Minimum Cash needed to start year NA $ 25,000
Fixed Costs NA $ 100,000
Health care cost per employee NA $ 3,000
Interest rate NA 4%

Inputs
Expected cost of a barrel of oil NA
Cover employee health care ? ( Yes / No) NA

Summary of Key Results

Net increase after taxes NA
End-of-year cash on hand NA
End-of-year debt owed NA
Return on sales NA

Calcuations
Selling price $ 20
Units Sold 20,000
Oil cost change factor NA
Raw material cost change factor NA
Snap cost $0.50
Strap cost $1.00
Number of manufacturing employees 4
Manufacturing employee salary $50,000

Income and Cash Flow Statements

Beginning-of-year Cash on Hand NA

Revenue NA
Costs: NA -
Manufacturing employee salary NA
Raw material costs NA
Fixed costs NA
Health care costs NA
Total costs NA
Income before interst and taxes NA
Interest expense NA
Income before taxes NA
Income Tax expense NA
Net Income after taxes NA
Net cash position NA
Borrowing from bank NA
Repayment to bank NA
 End-of-year cash on hand $25,000

Debt Owed Section

Beginning-of-year debt owed NA
Borrowing from bank NA
Repayment to bank NA
End-of-year debt owed $50,000

Return on Sales
Net income after taxes / Revenue NA
 2013 2014
32% 34%
$ 25,000 $ 25,000
$ 110,000 $ 120,000
$ 3,200 $ 3,400
5% 6%

NA NA

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