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Year Total 1st quarter 2nd quarter 3rd quarter 4th quarter
¥5,000 ¥350
¥1,700
¥350
¥1,700
பைடு நூலகம்
Net Profit/Earnings After Tax (EAT):
EBT minus taxes
¥5,000
¥6,650
¥32,300 ¥6,650 ¥32,300
Cost of Goods Sold (COGS)
Advertising costs Materials Labor Total COGS
Year Total 1st quarter 2nd quarter 3rd quarter 4th quarter
¥30,000
¥5,000 ¥10,000 ¥5,000
Pro-forma profit and loss statements (P&L's)
Year Total 1st quarter 2nd quarter 3rd quarter 4th quarter
Total Revenue
¥300,000 ¥50,000 ¥100,000 ¥50,000 ¥100,000
¥1,2000
¥100,000 ¥23,000 ¥36,000 ¥23,000 ¥36,000
Net Profit/Earnings Before Tax (EBT): Gross profit minus CG&A
¥100,000 ¥7,000 ¥34,000
¥7,000
¥34,000
Taxes
¥10,000
¥30,000
¥5,000 ¥10,000 ¥5,000
¥10,000
¥40,000
¥10,000 ¥10,000 ¥10,000 ¥10,000
¥100,000 ¥20,000 ¥30,000 ¥20,000 ¥30,000
Gross Profit: Revenue minus COGS
Year Total 1st quarter 2nd quarter 3rd quarter 4th quarter
¥36,000 ¥9,000 ¥9,000 ¥9,000
¥9,000
¥24,000
¥6000 ¥6,000 ¥6,000
¥6,000
¥40,000
¥8,000 ¥1,2000 ¥8,000
¥200,000 ¥30,000 ¥70,000 ¥30,000
¥70,000
Selling, General, and Administrative Expenses (SG&A)
Rental expense Utilities Administrative salaries Total CG&A
Budget
Our break-even analysis assumes total revenue of ¥300,000, variable cost of ¥200,000 and fixed cost of ¥5,000. Based on these assumptions the break-even calculation is ¥300,000 minus ¥200,000 minus ¥5,000 equals ¥5,000.