Profit analysis

To start with, we look at the profit, which was € -34,683.21 in the past period. This
result was achieved on a turnover of € 157,788.00. The cost of sales was €
74,873.00.

- Analysis long term debts

At the moment they have a loan of € 0.00. The loan is not shockingly high, but rather
normal. For now they are still safe and can focus on other things.

- Analysis of short loans

In addition to the long-term loan, it is also good to look at the short-term loan. There
is no short-term loan with the company; the company has a positive cash balance.

- Market research analysis

The team did not commission any research into the interest of the market: What
does the market think is important? What are the norms and values? Apparently they
think they know how the market works, now and in the future. A dangerous
assumption, changes in the market can be noticed too late. After all, not all
marketing resources are always equally suitable. The ever-increasing difference and
the denial of a company that it might be on the wrong track is also referred to as the
Icarus paradox. The BCG matrix is missing in the results of the company, they did
not request it. It is the only method to find out in which phase of the PLC a product is.
Let's hope for the company that it will not change. The total market size has not been
requested. I am curious how they will make their decisions, especially the purchasing
decisions are a bit difficult. - Marketing analysis After market information, we briefly
analyze Price and Promotion from the marketing mix.

- Skateboard

For skateboard a price of € 237.00 is charged. We will 'undress' this, deduct the
purchase costs (€ 110.00), the transport costs (€ 4.00) and the quality control costs
(€ 0.00). Remains a coverage contribution of € 123.00, from which all fixed costs
must be covered. - Inline skates A price of € 310.00 is charged for inline skates. We
will 'undress' this, deduct the purchase costs (€ 135.00), the transport costs (€ 4.00)
and the quality control costs (€ 0.00). Remains a coverage contribution of € 171.00,
from which all fixed costs must be covered.

- Tennis racket

A price of € 300.00 is applied for tennis racket. We will 'undress' this, deduct the
purchase costs (€ 130.00), the transport costs (€ 4.00) and the quality control costs
(€ 0.00). Remains a coverage contribution of € 166.00, from which all fixed costs
must be covered.

- Ice hockey stick

A price of € 285.00 is charged for ice hockey stick. We will 'undress' this, deduct the
purchase costs (€ 128.00), the transport costs (€ 4.00) and the quality control costs
(€ 0.00). Remains a coverage contribution of € 153.00, from which all fixed costs
must be covered.

The quality policy in general: The company does not perform any quality control on
the products. That is risky, because good quality purchasing does not mean that
good quality is also supplied. An inspection can therefore cause problems, and does
entail costs.