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[null,"BUSINESS ANALYST"]
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[]
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[null,"BUSINESS ANALYST is a Profit Improvement and cash forecast tool for your business and your client's business. Use the tool to model \"what if..?\" scenarios."]
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[null,"©2020 Innovation Training Limited & BBS Computing Limited"]
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[null,"Version 13.00","03.02.23"]

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["Business Analyst Report"]
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["Prepared for"]
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[{"$f":"accs!G6","v":"ABC Limited"}]
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[" on"]
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[{"$f":"TODAY()","v":"2023-09-29"}]

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[null,null,null,null,null,null,null,null,null,null,null,"Business Analyst"]
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[null,null,"Where are you now?"]
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[null,null,"Name",null,null,null,"ABC Limited"]
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[null,null,"Date of last accounts",null,null,null,"2015-03-31"]
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[null,null,"Entity type"]
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[null,null,"Type of business",null,null,null,null,null,null,null,"Select and highlight"]
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[null,null,"Identify Key Driver",null,null,null,5,{"$f":"LOOKUP(G15,O16:O21,P16:P21)","v":"Sales"},null,null,null,null,null,null,"index","driver"]
[null,null,"(1 = hours 2 = bed nights 3 = covers 4 = other 5= sales)",null,null,null,null," ",null,null,null,null,null,null,1,"Hours"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,"Bed Nights"]
[null,null,"IF Key Driver 2 or 3 above"]
[null,null,"Select and highlight the number of days per week open",null,null,null,null,null,null,null,null,null,null,null,3,"Covers"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"Other"]
[null,null,null,null,null,null,null," ",null,null,null,null,null,null,5,"Sales"]
[null,null,"Where are you now ?",null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,"% to sales ","£",null,null,null,null,null,null,null,2]
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[null,null,"Sales",null,null,null,100000,null,null,null,null,null,null,null,5]
[null,null,"Less Direct costs (materials)",null,null,{"$f":"IF(ISERR(+G27/$G$26),\"-\",+G27/$G$26)","v":0.2},20000,null,null,null,null,null,null,null,6]
[null,null,"Direct wages (inc Ers NI)",null,null,{"$f":"IF(ISERR(+G28/$G$26),\"-\",+G28/$G$26)","v":0.2},20000,null,null,null,null,null,null,null,7,"nights open",7]
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[null,null,"Gross Margin",null,null,{"$f":"IF(ISERR(+G30/$G$26),\"-\",+G30/$G$26)","v":0.6},{"$f":"+G26-G27-G28","v":60000}]
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[null,null,"Less Expenses ",null,null,{"$f":"IF(ISERR(+G32/$G$26),\"-\",+G32/$G$26)","v":0.4},40000]
[null,null,"Depreciation",null,null,{"$f":"IF(ISERR(+G33/$G$26),\"-\",+G33/$G$26)","v":0},0]
[null,null,"Add: Other Income",null,null,null,0]
[null,null,"Net Profit",null,null," ",{"$f":"+G30-G32-G33+G34","v":20000}," "]
[null,null," "]
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[null,null,"Drawings per accounts",null,null,null,0,null,null,null,null,null,null,null,null,false]
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[null,null,"Taxation (separately if required)",null,null,null,0]
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[null,null,"Minimum Cash Requirement",null,null," ",{"$f":"SUM(G38:G42)","v":0}]
[null,null,{"$f":"IF(data!$I$2=3,,\"Excluding capital expenditure and working capital requirements\")","v":"Excluding capital expenditure and working capital requirements"}]
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[null,null,"WARNINGS"]
[null,null,{"$f":"IF($G$44>net_profit,\"Discuss-cash spending compared to cash generated\",\"\")","v":""}]
[null,null," "]

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[null,"This is a supplementary graph that can be used with the One Page Taster"]
[null,"Print using the button above. The page is unprotected so that you can change the graph"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Original","Adjusted"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"onesheet!X82","v":0},{"$f":"onesheet!Y82","v":0},{"$f":"onesheet!Z82","v":0},{"$f":"onesheet!AA82","v":0},{"$f":"onesheet!AB82","v":0},{"$f":"onesheet!AC82","v":" "},{"$f":"onesheet!AD82","v":0},{"$f":"onesheet!AE82","v":0},{"$f":"onesheet!AF82","v":0},{"$f":"onesheet!AG82","v":0},{"$f":"onesheet!AH82","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"onesheet!X83","v":0},{"$f":"onesheet!Y83","v":"Therefore an increase in sales volume of 20.00%"},{"$f":"onesheet!Z83","v":0},{"$f":"onesheet!AA83","v":0},{"$f":"onesheet!AB83","v":0},{"$f":"onesheet!AC83","v":0},{"$f":"onesheet!AD83","v":0},{"$f":"onesheet!AE83","v":0},{"$f":"onesheet!AF83","v":0},{"$f":"onesheet!AG83","v":0},{"$f":"onesheet!AH83","v":0.2}]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"onesheet!X85","v":0},{"$f":"onesheet!Y85","v":"as before (Based on revised turnover)"},{"$f":"onesheet!Z85","v":0},{"$f":"onesheet!AA85","v":0},{"$f":"onesheet!AB85","v":0},{"$f":"onesheet!AC85","v":0},{"$f":"onesheet!AD85","v":0},{"$f":"onesheet!AE85","v":0},{"$f":"onesheet!AF85","v":0},{"$f":"onesheet!AG85","v":0},{"$f":"onesheet!AH85","v":0}]
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[]
[]
[null,null," "," "]

{"sheet":"KPI","index":4,"n_rows":57,"n_cols":26,"rows_kept":57,"cut":false,"hidden":false,"merged":[[33,2,35,7],[8,2,8,4],[42,1,48,12],[14,2,18,7],[24,2,26,7],[20,2,22,7],[29,2,31,7]]}
[]
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[null,"The print area is set - do File Print to print the page"]
[]
[]
[null,null,{"$f":"Name","v":"ABC Limited"}]
[]
[null,null,"Key Performance Indicators"]
[]
[null,null,null,null,null,null,null,null,null,"Original "]
[null,null,"Gross Profit %",null,null,null,null,null,null,{"$f":"onesheet!$I$22","v":0.6}]
[null,null,"The gross profit of a company is the total sales of the firm minus the total cost of the goods sold. The total sales are all the goods sold by the company. The total cost of the goods sold is the sum of all the variable costs involved in sales. The gross profit % is (Sales - Cost of Sales)*100/Sales"]
[]
[]
[]
[]
[null,null,"Net Profit %",null,null,null,null,null,null,{"$f":"onesheet!$I$29","v":0.2}]
[null,null,"The net profit is the profit left after deducting all business running expenses from the \"gross profit\". It is calculated as (Sales - cost of sales - expenses)*100/Sales"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[]
[null,null,"Debtor Days",null,null,null,null,null,null,{"$f":"debtordays1","v":36.5},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Debtor days is a measure of how quickly a business gets paid. It’s the average number of days taken for a business to collect a payment from its customers. It is the debtors at the balance sheet date *365/ sales. The lower the figure the better.  "]
[]
[]
[]
[null,null,"Creditor Days",null,null,null,null,null,null,{"$f":"creditordays","v":18.25},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Creditor days is a measure of how quickly a business pays its suppliers. It is the amount owed at the balance sheet date *365/ cost of sales. "]
[]
[]
[null,null,"Inventory Days (Stock turn days)",null,null,null,null,null,null,{"$f":"stockdays","v":45.625},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Inventory or stock days is the average time that is taken to convert stock into sales i.e. how many days stock is on hand. (Stock*365/cost of goods sold)."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[]
[]
[]
[null,"Can you improve any of these? "]
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[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]

{"sheet":"Variables","index":5,"n_rows":51,"n_cols":27,"rows_kept":51,"cut":false,"hidden":false,"merged":[[8,2,8,4],[36,1,42,12]]}
[]
[]
[]
[]
[]
[null,"The print area is set - do File Print to print the page"]
[]
[]
[null,null,{"$f":"Name","v":"ABC Limited"}]
[]
[null,null,"Effect of changes on Profitability and CashFlow"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Memo "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"% from one"]
[null,null,null,null,null,"Last Year",null,"This year",null,null,null,"Effect on ","Effect on ",null,null,null,null,"page taster"]
[null,null,null,null,null,null,null,null,null,"%",null,"Profit","Cashflow"]
[null,null,"Turnover",null,null,null,null,{"$f":"Sales","v":100000},null,{"$f":"AA16","v":-8},{"$f":"IF(J16<0,\"decrease\",\"increase\")","v":"decrease"},{"$f":"turnover*J16/100","v":-8000},{"$f":"L16-(L16*debtordays1/365)","v":-7200},null,null,"<--------",null,{"$f":"pricespercentagechange2","v":-8},{"$f":"IF(R16<0,\"decrease\",\"increase\")","v":"decrease"},null,null,null,null,null,null,92,{"$f":"Z16-100","v":-8}]
[]
[null,null,"Cost of Sales - Materials",null,null,null,null,{"$f":"onesheet!F18","v":20000},null,{"$f":"AA18","v":-7},{"$f":"IF(J18<0,\"increase\",\"reduction\")","v":"increase"},{"$f":"costofsales*J18/100","v":-1400},{"$f":"cashflowcreditordays","v":-1505},null,null,"<--------",null,null,null,null,null,null,null,null,null,93,{"$f":"Z18-100","v":-7}]
[]
[null,null,"Cost of Sales - Direct Wages",null,null,null,null,{"$f":"onesheet!F20","v":20000}]
[null,null,"Gross Margin",null,null,null,{"$f":"grossmargin/turnover","v":0.6},{"$f":"turnover-costofsales-H20","v":60000}]
[]
[null,null,"Other Overheads",null,null,null,null,{"$f":"onesheet!F24","v":40000},null,{"$f":"AA23","v":-10},{"$f":"IF(J23<0,\"increase\",\"reduction\")","v":"increase"},{"$f":"otheroverheads*J23/100","v":-4000},{"$f":"L23","v":-4000},null,null,"<--------",null,{"$f":"expensespercentchang2","v":-10},{"$f":"IF(R23<0,\"increase\",\"reduction\")","v":"increase"},null,null,null,null,null,null,90,{"$f":"Z23-100","v":-10}]
[]
[null,null,"Net Profit ",null,null,null,{"$f":"H25/turnover","v":0.2},{"$f":"grossmargin-otheroverheads","v":20000}]
[null,null,null,null,null,null,null,null,null,"Days "]
[null,null,"Stocks",null,null,2000,null,2500,null,{"$f":"AA27","v":-7},{"$f":"IF(J27<0,\"increase\",\"reduction\")","v":"increase"},null,{"$f":"addlstockcash","v":-383.56164383561645},null,null,"<--------",null,null,null,null,null,null,null,null,null,93,{"$f":"Z27-100","v":-7}]
[]
[null,null,"Debtors",null,null,null,null,10000,null,{"$f":"AA29","v":1},{"$f":"IF(J29<0,\"increase\",\"reduction\")","v":"reduction"},null,{"$f":"debtordayscash","v":273.97260273972643},null,null,"<--------",null,null,null,null,null,null,null,null,null,101,{"$f":"Z29-100","v":1}]
[]
[null,null,"Creditors",null,null,null,null,1000,null,{"$f":"AA31","v":-7},{"$f":"IF(J31=0,\"\",\"increase\")","v":"increase"},null,{"$f":"creditorscashgen","v":-383.56164383561645},null,null,"<--------",null,null,null,null,null,null,null,null,null,93,{"$f":"Z31-100","v":-7}]
[null,null,null,null,null,null,null,null,null,"%"]
[null,null,{"$f":"IF(volumepercentage<0,\"Decrease in sales volume\",\"Increase in sales volume\")","v":"Decrease in sales volume"},null,null,null,null,null,null,{"$f":"AA33","v":-10},{"$f":"IF(J33=0,\"decrease\",\"increase\")","v":"increase"},{"$f":"profitvolume","v":-8000},{"$f":"volumecashmovement","v":-6850},null,null,"<--------",null,{"$f":"salesvolumepercent2","v":-10},{"$f":"IF(R33>0,\"increase\",\"reduction\")","v":"reduction"},null,null,null,null,null,null,90,{"$f":"Z33-100","v":-10}]
[]
[]
[]
[null,"Type your comments here"]
[]
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[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]

{"sheet":"debtordays","index":6,"n_rows":18,"n_cols":12,"rows_kept":18,"cut":false,"hidden":true,"merged":[]}
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,"volume effect",null,"Profit","cash"]
[null,null,null,"Turnover",null,null,{"$f":"turnover","v":100000},null,0.01,null,{"$f":"G8*I8","v":1000},{"$f":"K8*(1-debtordays1/365)","v":900}]
[null,null,null,"COGS"]
[null,null,null,"Debtors",null,null,{"$f":"debtors","v":10000}]
[]
[null,null,null,"Debtor Days",null,null,{"$f":"debtors*365/turnover","v":36.5}]
[]
[null,null,null,"Reduce Debtor days by ",null,null,{"$f":"debtordaysreduction","v":1}]
[]
[null,null,null,"Additonal cash generated",null,null,{"$f":"G10-G18","v":273.97260273972643}]
[]
[null,null,null,"Revised debtors figure",null,null,{"$f":"G8/365*(G12-G14)","v":9726.0273972602736}]

{"sheet":"creditors","index":7,"n_rows":45,"n_cols":24,"rows_kept":45,"cut":false,"hidden":true,"merged":[]}
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Revised",null,"Reduction"]
[null,null,null,"Purchases",null,null,{"$f":"costofsales","v":20000},null,null,null,"opening stock ",null,{"$f":"openingstock","v":2000},null,{"$f":"M8","v":2000},null,null,null,null,null,"closing crs",{"$f":"X10*creditordays/365","v":1025},"opening crs",{"$f":"$G$10","v":1000}]
[]
[null,null,null,"Creditors",null,null,{"$f":"creditors","v":1000},null,null,null,"purchases (calculated)",null,{"$f":"M14-M8-M12","v":20500},null,{"$f":"O14-O8-O12","v":22075},null,{"$f":"-Q14*creditordays/365","v":70},null,null,null,"Paid",{"$f":"X10+X8-V8","v":20475},"purchases",{"$f":"M10","v":20500}]
[]
[null,null,null,"Days to pay suppliers",null,null,{"$f":"creditors*365/costofsales","v":18.25},null,null,null,"closing stock ",null,{"$f":"-closingstock","v":-2500},null,{"$f":"M12-(M12*Variables!$J$18/100)","v":-2675},null,{"$f":"-M12+O12","v":-175}]
[]
[null,null,null,"Increase days to pay by ",null,null,{"$f":"creditorsdaysadjust","v":-7},null,null,null,"COGS",null,{"$f":"costofsales","v":20000},null,{"$f":"M14-(M14*Variables!$J$18/100)","v":21400},null,{"$f":"M14-O14","v":-1400},null,null,null,null,{"$f":"SUM(V8:V13)","v":21500},null,{"$f":"SUM(X8:X13)","v":21500}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Revised"]
[null,null,null,"Additonal cash generated",null,null,{"$f":"G18-G10","v":-383.56164383561645},null,null,null,"Check",null,{"$f":"M8+M10+M12","v":20000},null,{"$f":"O8+O10+O12","v":21400},null,null,null,null,null,"closing crs",{"$f":"X18*creditordays/365","v":1103.75},"opening crs",{"$f":"G10","v":1000}]
[]
[null,null,null,"Revised Creditors figure",null,null,{"$f":"(costofsales/365)*(G12+G14)","v":616.43835616438355},null,null,null,null,null,null,null,null,null,{"$f":"SUM(Q10:Q17)","v":-1505},null,null,null,"Paid",{"$f":"X18+X16-V16","v":21971.25},"purchases",{"$f":"O10","v":22075}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(V16:V18)","v":23075},null,{"$f":"SUM(X16:X18)","v":23075}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Calculation for Volume changes",null,null,null,{"$f":"volumepercentage/100","v":-0.1}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Revised",null,"Reduction"]
[null,null,null,null,null,null,null,null,null,null,"opening stock ",null,{"$f":"openingstock","v":2000},null,{"$f":"M25","v":2000},null,null,null,null,null,"closing crs",{"$f":"X27*creditordays/365","v":1025},"opening crs",{"$f":"$G$10","v":1000}]
[]
[null,null,null,null,null,null,null,null,null,null,"purchases (calculated)",null,{"$f":"M31-M25-M29","v":20500},null,{"$f":"O31-O25-O29","v":22750},null,{"$f":"-Q31*creditordays/365","v":100},null,null,null,"Paid",{"$f":"X27+X25-V25","v":20475},"purchases",{"$f":"M27","v":20500}]
[]
[null,null,null,null,null,null,null,null,null,null,"closing stock ",null,{"$f":"-closingstock","v":-2500},null,{"$f":"M29-(M29*O22)","v":-2750},null,{"$f":"-M29+O29","v":-250}]
[]
[null,null,null,null,null,null,null,null,null,null,"COGS",null,{"$f":"costofsales","v":20000},null,{"$f":"M31-(M31*(O22))","v":22000},null,{"$f":"M31-O31","v":-2000},null,null,null,null,{"$f":"SUM(V25:V30)","v":21500},null,{"$f":"SUM(X25:X30)","v":21500}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Revised"]
[null,null,null,null,null,null,null,null,null,null,"Check",null,{"$f":"M25+M27+M29","v":20000},null,{"$f":"O25+O27+O29","v":22000},null,null,null,null,null,"closing crs",{"$f":"X35*creditordays/365","v":1137.5},"opening crs",{"$f":"$G$10","v":1000}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(Q27:Q34)","v":-2150},null,null,null,"Paid",{"$f":"X35+X33-V33","v":22612.5},"purchases",{"$f":"O27","v":22750}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(V33:V35)","v":23750},null,{"$f":"SUM(X33:X35)","v":23750}]
[]
[null,null,null,null,null,null,null,null,null,null,"Sales "]
[null,null,null,null,null,null,null,null,null,null,null,null,"volume effect",null,"Profit","cash"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"turnover","v":100000},null,{"$f":"volumepercentage/100","v":-0.1},null,{"$f":"K40*M40","v":-10000},{"$f":"O40*(1-debtordays1/365)","v":-9000}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Cash",null,null,null,null,{"$f":"P40-Q35","v":-6850}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Sales","COS"]
[null,null,null,null,null,null,null,null,null,null,"Profit",null,{"$f":"O40","v":-10000},{"$f":"O31-M31","v":2000},{"$f":"M45+N45","v":-8000}]

{"sheet":"Stock ","index":8,"n_rows":18,"n_cols":7,"rows_kept":18,"cut":false,"hidden":true,"merged":[]}
[]
[]
[]
[]
[]
[]
[]
[null,null,null,"Stock holding ",null,null,{"$f":"closingstock","v":2500}]
[]
[null,null,null,"Cost of goods sold",null,null,{"$f":"dircosts","v":20000}]
[]
[null,null,null,"Stock days ",null,null,{"$f":"stock*365/dircosts","v":45.625}]
[]
[null,null,null,"Reduce stock days by ",null,null,{"$f":"stockdaysreduction","v":-7}]
[]
[null,null,null,"Additonal cash generated",null,null,{"$f":"G8-G18","v":-383.56164383561645}]
[]
[null,null,null,"Revised stock holding",null,null,{"$f":"((G12-G14)*G10)/365","v":2883.5616438356165}]

{"sheet":"onesheet","index":9,"n_rows":142,"n_cols":34,"rows_kept":142,"cut":false,"hidden":false,"merged":[[8,2,8,4],[65,1,65,14],[66,1,66,14],[58,2,64,13]]}
[]
[]
[]
[]
[null,"Use this page as a \"taster\" to generate interest in the full product. (Last year figures are picked up from Where are you now? Screen)"]
[null,"The print area is set - do File Print to print the page OR click the button above to go to the Print page"]
[]
[]
[null,null,{"$f":"Name","v":"ABC Limited"}]
[]
[]
[null,null,"How much profit would you like to make?"]
[]
[null,null,null,null,null,"Last year",null,null,"As % of"]
[null,null,null,null,null,null,null,null,"Revenue"]
[null,null,null,"Sales",null,{"$f":"Sales","v":100000},null,null,{"$f":"IF(ISERR(+F16/F16),\"\",(+F16/F16))","v":1},null,null,null,null,null,null,null,null,null,null,null,null," "," "]
[]
[null,null,null,"Direct Costs",null,{"$f":"dircosts","v":20000},null,null,{"$f":"IF(ISERR(+F18/$F$16),\"\",+F18/$F$16)","v":0.2}]
[]
[null,null,null,"Direct Wages",null,{"$f":"dirwages","v":20000},null,null,{"$f":"IF(ISERR(+F20/$F$16),\"\",+F20/$F$16)","v":0.2}]
[]
[null,null,null,"Gross Profit",null,{"$f":"Sales-dircosts-dirwages","v":60000},null,null,{"$f":"IF(ISERR(+F22/$F$16),\"\",+F22/$F$16)","v":0.6}]
[]
[null,null,null,"Expenses",null,{"$f":"expenses","v":40000},null,null,{"$f":"IF(ISERR(+F24/$F$16),\"\",+F24/$F$16)","v":0.4}]
[null,null,null,null,null," "]
[null,null,null,"Depreciation",null,{"$f":"depreciation","v":0},null,null,{"$f":"IF(ISERR(+F26/$F$16),\"\",+F26/$F$16)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"F29","v":20000},{"$f":"M48","v":8000}]
[null,null,null,"Other income",null,{"$f":"otherinc","v":0},null,null,{"$f":"IF(ISERR(+F28/$F$16),\"\",(+F28/$F$16)*(-1))","v":0}]
[null,null,null,"Net Profit",null,{"$f":"+F22+F28-F26-F24","v":20000},null,null,{"$f":"IF(ISERR(+F29/$F$16),\"\",+F29/$F$16)","v":0.2}]
[]
[null,null,"Please note the following potential profit movements",null,null,null,null,null,null,null,null,null,null,null,null,null,"% spinner"]
[null,null," ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,90,{"$f":"T32-100","v":-10},null,null,null,null,null,{"$f":"Y27","v":20000},{"$f":"Y27","v":20000}]
[null,null,{"$f":"IF(U32>=0,\"Reducing expenses by\",\"Increasing expenses by\")","v":"Increasing expenses by"},null,{"$f":"IF(U32<0,-U32/100,+U32/100)","v":0.1},{"$f":"IF(U32<0,\"will decrease profits by\",\"may only increase profits by\")","v":"will decrease profits by"},null,null,null,null,null,null,{"$f":"expenses*$E$33","v":4000},null,null,"<-----",null,"These percentage changes are carried forward",null,null,null,null,null,null,{"$f":"+$Y$27+M33","v":24000},"Expenses",{"$f":"Y27","v":20000},{"$f":"M33","v":4000}]
[]
[]
[]
[null,null,"Improving the gross revenue (sales) can have a signifcant effect."]
[null,null," ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"to the next page - where the effect on cashflow is ",null,90,{"$f":"T38-100","v":-10},null,null,null,null,"Price",{"$f":"Y27","v":20000},{"$f":"M39","v":6000}]
[null,null,{"$f":"IF(U38<0,\"Decreasing sales by\",\"Increasing sales by\")","v":"Decreasing sales by"},null,{"$f":"IF(U38<0,-U38/100,+U38/100)","v":0.1},{"$f":"IF(U38<0,\"will decrease profits by\",\"may increase profits by\")","v":"will decrease profits by"},null,null,null,null,null,null,{"$f":"(Sales-dircosts-dirwages)*$E$39","v":6000},null,null,"<-----",null,"calculated",null,null,null,null,null,null,{"$f":"+$Y$27+M39","v":26000},"Sales",{"$f":"Y27","v":20000},{"$f":"M48","v":8000}]
[null,null,"This assumes your direct costs increase proportionately but direct wages and expenses remain unchanged."]
[]
[null,null,"But why stop here? YOU have control here. Increasing volumes will have an effect as will increasing"]
[null,null,"prices. If the figure were ",null,{"$f":"+Q16","v":0},"the increased revenue would increase profits by ",null,null,null,null,null,null,null,{"$f":"+R22-expenses-depreciation+otherinc-#REF!","v":{"$error":"#REF!"}}]
[]
[]
[null,null,"The improvements become more marked if this is achieved by price increases alone as direct costs will"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,92,{"$f":"T47-100","v":-8}]
[null,null,{"$f":"IF(U47<0,\"Decreasing prices by\",\"Increasing prices by\")","v":"Decreasing prices by"},null,{"$f":"IF(U47<0,-U47/100,+U47/100)","v":0.08},{"$f":"IF(U47<0,\"will decrease profits by\",\"may increase profits by\")","v":"will decrease profits by"},null,null,null,null,null,null,{"$f":"Sales*$E$48","v":8000},null,null,"<-----",null,null,null,null,null,null,null,null,{"$f":"+$Y$27+M48","v":28000}]
[]
[null,null,"And a movement of ",null,{"$f":"+T51/100","v":0.1},null,null,"may increase prices by",null,null,null,null,null,{"$f":"Sales*E50","v":10000},null,"<-----"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10]
[null,null,"Are you aware that increasing sales and losing some business may actually result in higher profits?"]
[null,null,"Do you know how much sales volume you can lose and still be better off?"]
[null,null,"Increasing \"prices\" by",null,{"$f":"+T55/100","v":0.05},"= the same profit as before even if you lose volume of",null,null,null,null,null,null,null,{"$f":"IF(ISERR(+AH68),\"\",+AH68)","v":7.6923076923076927E-2},null,"<-----"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,null,null,null,null,null,null,"Original",null,null,"Revised",null,"Turnover required ",null," "]
[null,null,"Decreasing \"prices\" by",null,{"$f":"+T57/100","v":0.1},"= the same profit only if you increase volume by",null,null,null,null,null,null,null,{"$f":"IF(ISERR(+AH83),\"\",+AH83)","v":0.2},null,"<-----",null,null,null,null,null,null,null,null,"Sales",null,{"$f":"Sales","v":100000},null,null,{"$f":"(+AA56*T55/100)+AA56","v":105000},null,"to maintain profit",null,{"$f":"+AH66/AC66","v":96923.076923076922}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,null,null,null,null," "]
[]
[null,null,"Type your comments here"]
[]
[]
[]
[]
[]
[]
[null,"IF YOU WOULD WELCOME A MORE IN-DEPTH DISCUSSION OF \"POTENTIAL PROFIT IMPROVEMENT\"",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Base","Profit %",{"$f":"+I22","v":0.6},{"$f":"+AA56*Z66","v":60000},null,{"$f":"+AD66/AD56","v":0.61904761904761907},{"$f":"+AA66+AD56-AA56","v":65000},null,null,null,{"$f":"+AA66","v":60000}]
[null,"METHODS PLEASE CONTACT US TO ARRANGE A MUTUALLY CONVENIENT MEETING"]
[null,null," ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+(AD56-AH56)/AD56","v":7.6923076923076927E-2}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"Therefore a drop in sales volume of \"&TEXT(AH68,\"0.00%\")","v":"Therefore a drop in sales volume of 7.69%"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"would still result in the same gross profit total"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"but at a higher gross profit margin."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," "]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," "," ","Original",null,null,"Revised",null,"Turnover required"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Sales"," ",{"$f":"Sales","v":100000}," ",null,{"$f":"AA79-(+AA79*T57/100)","v":90000}," ","to maintain profit",null,{"$f":"+AH81/AC81","v":108000}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," ",null,null," "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Base","Profit %",{"$f":"+I22","v":0.6},{"$f":"+AA79*Z81","v":60000},null,{"$f":"+AD81/AD79","v":0.55555555555555558},{"$f":"+AA81-(AA79-AD79)","v":50000},null,null,{"$f":"+AA81/AH79","v":0.55555555555555558},{"$f":"+AA81","v":60000}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"Therefore an increase in sales volume of \"&TEXT(AH83,\"0.00%\")","v":"Therefore an increase in sales volume of 20.00%"},null,null,null,null,null,null,null,null,{"$f":"(AH79-AD79)/AD79","v":0.2}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"would be required to maintain the same gross profit"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"as before (Based on revised turnover)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," "]
[]
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[]
[]
[null,null,{"$f":"Y27","v":20000},{"$f":"Z27","v":8000}]

{"sheet":"Expenses","index":10,"n_rows":46,"n_cols":14,"rows_kept":46,"cut":false,"hidden":false,"merged":[]}
[null,null,null,null,null,null,null,null,null,null,"Business Analyst"]
[]
[]
[null,null,"Office and Other Non Direct Expenses"]
[]
[null,null,null,null,null,null,"£"]
[null,null,"Expenses in last accounts",null,null,null,{"$f":"expenses","v":40000}]
[]
[null,null,"Adjustments to expenses"]
[null,null,"Increased costs (list)"]
[]
[]
[]
[]
[]
[]
[null,null,"Non-recurring /reduced expenses"]
[]
[]
[]
[]
[]
[]
[null,null,"Expected Costs",null,null,null,{"$f":"SUM(G7:G15)-SUM(G18:G23)","v":40000}]
[null,null,null,null,null,null,null," "]
[null,null,"Inflation adjustment",null,null,null,{"$f":"(+M26+N26)/10","v":0},null,null,null,null,null,100,-100]
[]
[null,null,"Forecast Expenses",null,null,null,{"$f":"((+G24*G26/100)+G24)","v":40000}]
[]
[null,null,"Depreciation"]
[null,null,"In last accounts",null,null,null,{"$f":"accs!$G$33","v":0}]
[null,null,"Adjustment (+/-)"]
[null,null,"Forecast Depreciation ",null,null,null,{"$f":"SUM(G31:G32)","v":0}]
[]
[null,null,"Miscellaneous data entry"]
[null,null,"There are some other base figures we require for the model."]
[null,null,"Enter them here",null,null,null,null,null,null,null,null,null,{"$f":"data!$I$2","v":1}]
[null,null,"Mark up on goods sold",null,null,null,20,"%"," "]
[null,null,null,null,null,null,null,null,"Memo-Last Year"]
[null,null,"The \"Target\" Profit we are aiming",null,null,null,85000,null,{"$f":"net_profit","v":20000}]
[null,null,"to achieve in the \"forecast\" period"]
[null,null,{"$f":"IF(M37>=3,,\"Optional entries\")","v":"Optional entries"}]
[null,null,{"$f":"IF(M37>=3,,\"Target Drawings\")","v":"Target Drawings"},null,null,null,null,null,{"$f":"drawings","v":0}]
[null,null,{"$f":"IF(M37>=3,,\"Potential Tax Liabilities\")","v":"Potential Tax Liabilities"},null,null,null,null,null,{"$f":"taxation","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null," "]
[null,null,"Projected Other Income",null,null,null,0,null,{"$f":"otherinc","v":0}]

{"sheet":"data","index":11,"n_rows":101,"n_cols":9,"rows_kept":101,"cut":false,"hidden":false,"merged":[]}
[]
[1,"Hotel (Bed nights)",1,null,1,"Sole Trader",null,null,1]
[2,"Manufacturing",2,null,2,"Partnership",null,null," "]
[3,"Nursing Home (Bed nights)",null,null,3,"Limited Company",null,null," "]
[4,"Professional (Hourly)",null,null,4]
[5,"Restaurants (Covers)",null,null,5]
[6,"Retail (Sales)"]
[7,"Trade (Hourly)"]
[8,"Other"]
[9,"School"]
[10,"Medical Practitioner"]
[11]
[12]
[13]
[14]
[15]
[16]
[17]
[18]
[19]
[20]
[21]
[22]
[23]
[24]
[25]
[26]
[27]
[28]
[29]
[30]
[31]
[32]
[33]
[34]
[35]
[36]
[37]
[38]
[39]
[40]
[41]
[42]
[43]
[44]
[45]
[46]
[47]
[48]
[49]
[50]
[51]
[52]
[53]
[54]
[55]
[56]
[57]
[58]
[59]
[60]
[61]
[62]
[63]
[]
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[1]
[1]

{"sheet":"Dirwages-units","index":12,"n_rows":53,"n_cols":18,"rows_kept":53,"cut":false,"hidden":false,"merged":[[33,2,33,11],[11,2,11,10]]}
[null,null,null,null,null,null,null,null,null,null,null,"Business Analyst"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[]
[null,null,"Stage 1 - Direct wages (excluding admin and overhead expenses ie Productive Wages only)"]
[]
[]
[null,null,"NI rate",0.13800000000000001]
[null,null,"Ers Lower limit",9100,null,null,null,null,null,null,null,null,null,null,1,"Pension Full Salary",true]
[null,null,"Pension Upper Limit",50270,null,null,null,null,null,null,null,null,null,null,null,"Pension variables"]
[null,null,"Employer Pension %",0.03,null,null,null,"Direct wages last year were:-",null,null,{"$f":"dirwages","v":20000},null,null,null,null,"Lower limit",6240,{"$f":"H19-Q10","v":13760}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Upper limit",50270,{"$f":"Q12","v":44030}]
[null,null,"Hint - if you set the % to zero, you can check the calculations and compare it to on the accounts page before you start the direct costs inserted.",null,null,null,null,null,null,null,null,null,null,null,0,"Max",{"$f":"Q11-Q10","v":44030}]
[null,null,null,null,{"$f":"+$O$12/10","v":0},"% adjustment to salaries (global basis)"]
[]
[]
[]
[null,null,null,"Months ","salary","increased","£ +/-","salary","Er's NI ","No. in ","DIRECT"]
[null,null,"Name/Category","Employed","Exc NI","salary","Adj salary","Exc NI","and Pension","Category","LABOUR",null,null,null,null,null,true,false]
[null,null,null,12,20000,{"$f":"(+E19*$E$13/100)+E19","v":20000},0,{"$f":"+F19+G19","v":20000},{"$f":"M19+O19","v":2104.1999999999998},1,{"$f":"(+H19+I19)*J19","v":22104.2},null,{"$f":"IF((($H$19*12/$D$19)-$D$8)>0,($H$19*12/$D$19-$D$8)*($D$7)*($D$19/12),0)","v":1504.2},{"$f":"H19-$D$9","v":-30270},{"$f":"IF($Q$8=TRUE,Q19,R19)","v":600},null,{"$f":"(H19*D19)/D19*$D$10","v":600},{"$f":"IF(MIN(((H19-$Q$10)/D19)*D19*$D$10,$R$11/12*D19*$D$10)<0,0,MIN(((H19-$Q$10)/D19)*D19*$D$10,$R$11/12*D19*$D$10))","v":412.8}]
[null,null,null,12,null,0,null,0,{"$f":"M20+O20","v":0},1,{"$f":"(+H20+I20)*J20","v":0},null,{"$f":"IF((($H20*12/$D20)-$D$8)>0,($H20*12/$D20-$D$8)*($D$7)*($D20/12),0)","v":0},-50270,{"$f":"IF($Q$8=TRUE,Q20,R20)","v":0},null,{"$f":"(H20*D20)/D20*$D$10","v":0},{"$f":"IF(MIN(((H20-$Q$10)/D20)*D20*$D$10,$R$11/12*D20*$D$10)<0,0,MIN(((H20-$Q$10)/D20)*D20*$D$10,$R$11/12*D20*$D$10))","v":0}]
[null,null,null,12,null,0,null,0,0,1,0,null,0,-50270,0,null,0,0]
[null,null," ",12,null,0,null,0,0,1,0,null,0,-50270,0,null,0,0]
[null,null,null,12,null,0,null,0,0,1,0,null,0,-50270,0,null,0,0]
[null,null," ",12,null,0,null,0,0,1,0,null,0,-50270,0,null,0,0]
[null,null,null,12,null,0,null,0,0,1,0,null,0,-50270,0,null,0,0]
[null,null,"EMPLOYEE CHANGES IN PROJECTED YEAR (Below)",null,null,null,"Subtotal",{"$f":"SUM(H19:H25)","v":20000},{"$f":"SUM(I19:I25)","v":2104.1999999999998},null,{"$f":"SUM(K19:K25)","v":22104.2}]
[null,null," ",12,null,{"$f":"(+E27*$E$13/100)+E27","v":0},null,0,{"$f":"M27+O27","v":0},1,0,null,{"$f":"IF((($H27*12/$D27)-$D$8)>0,($H27*12/$D27-$D$8)*($D$7)*($D27/12),IF((($H27*12/$D27)+$D$8)<0,($H27*12/$D27+$D$8)*($D$7)*($D27/12),0))","v":0},{"$f":"H27-$D$9","v":-50270},0,null,{"$f":"(H27*D27)/D27*$D$10","v":0},{"$f":"IF(MIN(((H27-$Q$10)/D27)*D27*$D$10,$R$11/12*D27*$D$10)<0,0,MIN(((H27-$Q$10)/D27)*D27*$D$10,$R$11/12*D27*$D$10))","v":0}]
[null,null," ",12,0,{"$f":"(+E28*$E$13/100)+E28","v":0},null,0,{"$f":"M28+O28","v":0},1,0,null,{"$f":"IF((($H28*12/$D28)-$D$8)>0,($H28*12/$D28-$D$8)*($D$7)*($D28/12),0)","v":0},{"$f":"H28-$D$9","v":-50270},0,null,0,0]
[null,null," ",12,null,{"$f":"(+E29*$E$13/100)+E29","v":0},null,0,{"$f":"M29+O29","v":0},1,0,null,{"$f":"IF((($H29*12/$D29)-$D$8)>0,($H29*12/$D29-$D$8)*($D$7)*($D29/12),0)","v":0},{"$f":"H29-$D$9","v":-50270},0,null,0,0]
[null,null," ",12,null,{"$f":"(+E30*$E$13/100)+E30","v":0},null,0,{"$f":"M30+O30","v":0},1,0,null,{"$f":"IF((($H30*12/$D30)-$D$8)>0,($H30*12/$D30-$D$8)*($D$7)*($D30/12),0)","v":0},{"$f":"H30-$D$9","v":-50270},0,null,0,0]
[null,null,null,null,{"$f":"SUM(E19:E30)","v":20000},{"$f":"SUM(F19:F30)","v":20000},{"$f":"SUM(G19:G30)","v":0},{"$f":"SUM(H26,H27:H30)","v":20000},{"$f":"SUM(I26,I27:I30)","v":2104.1999999999998},null,{"$f":"SUM(K26,K27:K30)","v":22104.2}]
[]
[]
[null,null,"Stage 2 - Calculation of potential chargeable units, potential income & average charge rate"]
[]
[]
[null,null,"Name/Category",null,{"$f":"IF(LEFT(driver3,3)=\"bed\",\"Beds available\",IF(LEFT(driver3,3)=\"cov\",\"Max Covers\",\"Weeks Worked\"))","v":"Weeks Worked"},{"$f":"IF(LEFT(driver3,3)=\"bed\",\"Weeks Open\",IF(LEFT(driver3,3)=\"sal\",\"Sales /Week\",IF(LEFT(driver3,3)=\"cov\",\"Weeks Open\",IF(LEFT(driver3,3)=\"Oth\",\"Units/Week\",\"Hours /Week\"))))","v":"Sales /Week"},null,{"$f":"IF(LEFT(driver3,3)=\"bed\",\"Bed Nights\",IF(LEFT(driver3,3)=\"sal\",\"Total Sales\",IF(LEFT(driver3,3)=\"cov\",\"Total Covers\",IF(LEFT(driver3,3)=\"Oth\",\"Total Units\",\"Total Hours\"))))","v":"Total Sales"},{"$f":"IF(LEFT(driver3,3)=\"bed\",\"Bed Rate\",IF(LEFT(driver3,3)=\"sal\",\"Average Sale\",IF(LEFT(driver3,3)=\"cov\",\"Price per Cover\",\"Charge Rate\")))","v":"Average Sale"},"Number in category","Potential Revenue"]
[null,null,null,null,null,null,null,{"$f":"IF(LEFT(driver3,3)=\"bed\",+F38*E38*nightsopen,+F38*E38*J38)","v":0},null,{"$f":"IF(LEFT(driver3,3)=\"bed\",1,IF(LEFT(driver3,3)=\"cov\",1,+J19))","v":1},{"$f":"+H38*I38","v":0}]
[null,null,null,null,null,null,null,{"$f":"IF(LEFT(driver3,3)=\"bed\",+F39*E39*nightsopen,+F39*E39*J39)","v":0},null,{"$f":"IF(LEFT(driver3,3)=\"bed\",1,IF(LEFT(driver3,3)=\"cov\",1,+J20))","v":1},0,null,null,{"$f":"IF($E$39>0,$F$38,0)","v":0}]
[null,null,{"$f":"IF(LEFT(driver3,3)=\"bed\",\"\",IF(LEFT(driver3,3)=\"cov\",\"\",+C21))","v":0},null,null,null,null,0,null,1,0,null,null,{"$f":"IF($E$40>0,$F39,0)","v":0}]
[null,null," ",null,0,{"$f":"IF($E41>0,$F$38,0)","v":0},null,0,null,1,0,null,null,{"$f":"IF($E$40>0,$F40,0)","v":0}]
[null,null,0,null,0,{"$f":"IF($E42>0,$F$38,0)","v":0},null,0,null,1,0,null,null,{"$f":"IF($E$40>0,$F41,0)","v":0}]
[null,null," ",null,0,{"$f":"IF($E43>0,$F$38,0)","v":0},null,0,null,1,0,null,null,{"$f":"IF($E$40>0,$F42,0)","v":0}]
[null,null,0,null,0,{"$f":"IF($E44>0,$F$38,0)","v":0},null,0,null,1,0,null,null,{"$f":"IF($E$40>0,$F43,0)","v":0}]
[null,null,"EMPLOYEE CHANGES IN PROJECTED YEAR (Below)",null,null,null,"Subtotal",{"$f":"SUM(H38:H44)","v":0},null,null,{"$f":"SUM(K38:K44)","v":0}]
[null,null,{"$f":"IF(LEFT(driver3,3)=\"bed\",\"\",IF(LEFT(driver3,3)=\"cov\",\"\",+C27))","v":" "},null,0,0,null,0,0,{"$f":"IF(LEFT(driver3,3)=\"bed\",1,IF(LEFT(driver3,3)=\"cov\",1,+J27))","v":1},0,null,null,{"$f":"IF($E$46>0,$F$45,0)","v":0}]
[null,null,{"$f":"IF(LEFT(driver3,3)=\"bed\",\"\",IF(LEFT(driver3,3)=\"cov\",\"\",+C28))","v":" "},null,null,{"$f":"IF($E$47>0,$F$46,0)","v":0},null,0,null,{"$f":"IF(LEFT(driver3,3)=\"bed\",1,IF(LEFT(driver3,3)=\"cov\",1,+J28))","v":1},0,null,null,{"$f":"IF($E$47>0,$F$46,0)","v":0}]
[null,null,{"$f":"IF(LEFT(driver3,3)=\"bed\",\"\",IF(LEFT(driver3,3)=\"cov\",\"\",+C29))","v":" "},null,null,{"$f":"IF($E$48>0,$F$47,0)","v":0},null,0,null,{"$f":"IF(LEFT(driver3,3)=\"bed\",1,IF(LEFT(driver3,3)=\"cov\",1,+J29))","v":1},0,null,null,{"$f":"IF($E$48>0,$F$47,0)","v":0}]
[null,null,{"$f":"IF(LEFT(driver3,3)=\"bed\",\"\",IF(LEFT(driver3,3)=\"cov\",\"\",+C30))","v":" "},null,null,{"$f":"IF($E$49>0,$F$48,0)","v":0},null,0,null,{"$f":"IF(LEFT(driver3,3)=\"bed\",1,IF(LEFT(driver3,3)=\"cov\",1,+J30))","v":1},0,null,null,{"$f":"IF($E$49>0,$F$48,0)","v":0}]
[null,null,null,null,null,null,null,{"$f":"SUM(H45:H49)","v":0},null,null,{"$f":"SUM(K45:K49)","v":0}]
[]
[null,null,null,null,null,null,"Average Charge Rate",null,{"$f":"IF(ISERR($K$45/$H$45),\"-\",($K$45/$H$45))","v":"-"},"Pre Staff Adjustment"]
[null,null,null,null,null,null,"Calculated",null,{"$f":"IF(ISERR($K$50/$H$50),\"-\",($K$50/$H$50))","v":"-"},"Post Staff Adjustment"]

{"sheet":"PreAdj","index":13,"n_rows":34,"n_cols":12,"rows_kept":34,"cut":false,"hidden":false,"merged":[[33,2,33,7],[7,6,7,7],[7,4,7,5],[19,2,19,3],[25,2,25,3],[24,2,24,3],[23,2,23,3],[22,2,22,3],[21,2,21,3],[20,2,20,3]]}
[null,null,null,null,null,null,null,null,"Business Analyst"]
[]
[]
[null,null,"Summary of where the business is now"]
[]
[null,null,"Key Performance Indicators"]
[]
[null,null," ",null,"CURRENT POSITION",null,"REVISED STARTING FIGURES"]
[null,null,null,null,"£","As a % of Revenue","% change","£"]
[null,null,null,null,null,null,null,null,null,null,null,50]
[null,null,"Gross Revenue",null,{"$f":"Sales","v":100000},null,{"$f":"+L10/100","v":0.5},{"$f":"+E11*G11*100/100","v":50000}]
[null,null,"Direct Costs",null,{"$f":"dircosts","v":20000},{"$f":"IF(ISERR(+dircosts*100/Sales),\" \",(+dircosts*100/Sales))","v":20},null,{"$f":"IF(ISERR(+H11*F12%),,(+H11*F12%))","v":10000}]
[null,null,"Direct Wages",null,{"$f":"dirwages","v":20000},{"$f":"IF(ISERR(+dirwages*100/Sales),\" \",(+dirwages*100/Sales))","v":20},null,{"$f":"dirwages","v":20000}]
[null,null,"Gross Profit",null,{"$f":"+E11-E12-E13","v":60000},{"$f":"IF(ISERR(+E14*100/Sales),\" \",(+E14*100/Sales))","v":60},null,{"$f":"+H11-H12-H13","v":20000}]
[null,null,"Expenses",null,{"$f":"expenses","v":40000},{"$f":"IF(ISERR(+expenses*100/Sales),\" \",(+expenses*100/Sales))","v":40},null,{"$f":"expenses","v":40000}]
[null,null,"Depreciation",null,{"$f":"depreciation","v":0},{"$f":"IF(ISERR(+depreciation*100/Sales),\" \",(+depreciation*100/Sales))","v":0},null,{"$f":"depreciation","v":0},null,null,null,120]
[null,null,"Other income",null,{"$f":"otherinc","v":0},null,null,{"$f":"otherinc","v":0}]
[null,null,"Net Profit",null,{"$f":"net_profit","v":20000},{"$f":"IF(ISERR(+net_profit*100/Sales),\" \",(+net_profit*100/Sales))","v":20},null,{"$f":"H14-H15-H16+H17","v":-20000}]
[]
[null,null,"Mark up on Materials %",null,{"$f":"mat_markup","v":20},null,null,{"$f":"mat_markup","v":20}]
[null,null,"Profit on Materials",null,{"$f":"IF(ISERR(dircosts*(mat_markup/100)),\"\",((dircosts*(mat_markup/100))))","v":4000},null,null,{"$f":"IF(ISERR(dircosts3*(mat_markup/100)),\"\",((dircosts3*(mat_markup/100))))","v":2000}]
[null,null,"Sales - Materials - Profit",null,{"$f":"IF(ISERR(Sales-dircosts-profit_on_materials),\"\",((Sales-dircosts-profit_on_materials)))","v":76000},null,null,{"$f":"IF(ISERR(sales3-dircosts3-profit_on_materials2),\"\",((sales3-dircosts3-profit_on_materials2)))","v":38000}]
[null,null,{"$f":"IF(LEFT(driver3,3)=\"sal\",\"Potential Maximum Sales\",IF(LEFT(driver3,3)=\"bed\",\"Potential Maximum Bed Nights\",IF(LEFT(driver3,3)=\"cov\",\"Potential Maximum Covers\",IF(LEFT(driver3,3)=\"Oth\",\"Potential Maximum Units\",\"Potential Maximum Hours\"))))","v":"Potential Maximum Sales"},null,{"$f":"pot_hours_preadj","v":0},null,null,{"$f":"pot_hours_preadj","v":0}]
[null,null,{"$f":"IF(LEFT(driver3,3)=\"sal\",\"Calculated Sales Achieved\",IF(LEFT(driver3,3)=\"bed\",\"Calculated Bed Nights Achieved\",IF(LEFT(driver3,3)=\"cov\",\"Calculated Covers Achieved\",IF(LEFT(driver3,3)=\"Oth\",\"Calculated units achieved\",\"Calculated Hours Achieved\"))))","v":"Calculated Sales Achieved"},null,{"$f":"IF(ISERR(IF(LEFT(driver3,3)=\"Hou\",(+sales_materials_profit_on_materials/ave_charge_rate),(Sales/ave_charge_rate))),\"\",(IF(LEFT(driver3,3)=\"Hou\",(+sales_materials_profit_on_materials/ave_charge_rate),(Sales/ave_charge_rate))))","v":""},null,null,{"$f":"IF(ISERR(IF(LEFT(driver3,3)=\"Hou\",(+sales_materials_profit_on_materials2/ave_charge_rate),(sales3/ave_charge_rate))),\"\",(IF(LEFT(driver3,3)=\"Hou\",(+sales_materials_profit_on_materials2/ave_charge_rate),(sales3/ave_charge_rate))))","v":""}]
[null,null,"Actual as a % of Potential",null,{"$f":"IF(ISERR(+E24*100/E23),\"\",(+E24*100/E23))","v":""},null,null,{"$f":"IF(ISERR(+H24*100/H23),\"\",(+H24*100/H23))","v":""}]
[null,null,{"$f":"IF(LEFT(driver3,3)=\"bed\",\"Average Bed Rate\",IF(LEFT(driver3,3)=\"cov\",\"Average Price / Cover\",\"Average Charge Rate\"))","v":"Average Charge Rate"},null,{"$f":"ave_charge_rate","v":"-"},null,null,{"$f":"ave_charge_rate","v":"-"}]
[]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"IF(E24>E23,\"WARNING-Actual hours greater than Potential hours - check figures\",\" \")","v":"WARNING-Actual hours greater than Potential hours - check figures"}]

{"sheet":"What if","index":14,"n_rows":64,"n_cols":81,"rows_kept":64,"cut":false,"hidden":false,"merged":[[15,2,15,12],[22,79,23,79]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Business Analyst"]
[]
[]
[null,null,"Maximising your profit"]
[]
[null,null,"Target Profit",null,null,{"$f":"target_profit","v":85000},null,null,null,"Projected Profit",null,{"$f":"Final_Profit","v":-22104.2}]
[null,null,{"$f":"Name","v":"ABC Limited"}]
[]
[null,null,"Let us first set some criteria to be used for the spinners: "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Step 1","Step 2","Step 3","Step 4"]
[null,null,null,null,null,null,null,"Reset figures to spinner %",null,null,null,null,null,null,null,null,2,null,0,0,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,1,1,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,2,2,2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,3,3,3]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,4,4,4]
[null,null,"Let us now flex the figures and see what effect changes have on our results. Firstly we need to decide where we want to be and select a target profit.  From the accounts page, we know last year's result and we therefore now see how we can try to achieve our target.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,5,5,5]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,6,6,6]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,7,7,7]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,8,8,8]
[]
[null,null,"Where do you want to be?",null,null,null,null,null,null," ",null,null,null,null,null,null,null,null,9,9,9,9]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,10,10,10]
[null,null,null,"Sales          ","Mark up on Materials ","Direct Costs       ","Materials Sales      ","Sales Exc Materials  ","%","Charge Rate         ","Units     ","Direct cost/unit  ","\"PROFIT\"     ",null,null,null,null,null," ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Enter % to override spinners"]
[null,null,null,"A","B","C","D","E=A-D",null,"F","G","H=C/G","I=A-C",null,null,null,500,null,1,1,1,1]
[null,null,"Where are you now?",{"$f":"sales3","v":50000},{"$f":"mat_markup","v":20},{"$f":"dircosts3","v":10000},{"$f":"IF(ISERR(+dircosts3+(dircosts3*mat_markup/100)),\"\",+dircosts3+(dircosts3*mat_markup/100))","v":12000},{"$f":"IF(ISERR(+sales3-mat_sales),\"\",(+sales3-mat_sales))","v":38000},null,{"$f":"ave_charge_rate","v":"-"},{"$f":"hours_achieved2","v":""},{"$f":"IF(ISERR(dircosts3/hours_achieved2),\" \",(dircosts3/hours_achieved2))","v":" "},{"$f":"sales3-dircosts3","v":40000},null,null,null,null,null,{"$f":"+S24-1","v":0},{"$f":"+T24-1","v":0},{"$f":"+U24-1","v":0},{"$f":"+V24-1","v":0}]
[]
[null,null,"Effect of staff ",{"$f":"IF(ISERR((K27*J27)+G27),,((K27*J27)+G27))","v":0},{"$f":"mat_markup","v":20},{"$f":"IF(ISERR(+K27*L25),,(+K27*L25))","v":0},{"$f":"IF(ISERR(+F27*E27/100+F27),,((+F27*E27)/100+F27))","v":0},{"$f":"IF(ISERR(+D27-G27),,(+D27-G27))","v":0},null,{"$f":"(IF(ISERR((potrevenue-pot_rev_preadj)/(pot_hours-pot_hours_preadj)),,(potrevenue-pot_rev_preadj)/(pot_hours-pot_hours_preadj)))","v":0},{"$f":"IF(ISERR((pot_hours-pot_hours_preadj)*(hourscharged1/100)+R27+Q27),,(pot_hours-pot_hours_preadj)*(hourscharged1/100)+R27+Q27)","v":0},null,{"$f":"sales2-dircosts2","v":0},null,null,null,15000,-15000]
[null,null,"adjustments"]
[null,null,"Revised",{"$f":"SUM(D17:D28)","v":50000},{"$f":"mat_markup","v":20},{"$f":"SUM(F17:F28)","v":10000},{"$f":"SUM(G17:G28)","v":12000},{"$f":"SUM(H17:H28)","v":38000}," ",{"$f":"ave_charge_rate2","v":"-"},{"$f":"SUM(K17:K28)","v":0},{"$f":"SUM(L17:L28)","v":0},{"$f":"SUM(M17:M28)","v":40000},null,500]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,500]
[null,null,"Step 1 - Adjust Charge Rate  (No effect on direct costs)",null,null,null,null,null,null,null,null,null,null,null,null,null,500]
[null,null,null,null,null,null,null,null,{"$f":"IF(Q11=1,+S25+(+Q32+R32)/100,+S25+(+Q32+R32)/10)","v":0},null,null,null,null,null,null,null,500,-500]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,100]
[null,null,"Movement",{"$f":"IF(ISERR(+$K$29*$J$34),\"\",(+$K$29*$J$34))","v":""},null,null,null,{"$f":"IF(ISERR(+$K$29*$J$34),\"\",(+$K$29*$J$34))","v":""},null,{"$f":"IF(CB34<>0,CB34,IF(ISERR(+J29*I32/100),\"\",+J29*I32/100))","v":""}," ",null,{"$f":"+D34","v":""},null,null,null,500]
[null,null," ",null,null,null,null,null,null," "]
[null,null,"Revised",{"$f":"SUM(D29:D35)","v":50000},{"$f":"SUM(E29:E35)","v":20},{"$f":"SUM(F29:F35)","v":10000},{"$f":"SUM(G29:G35)","v":12000},{"$f":"SUM(H29:H35)","v":38000}," ",{"$f":"SUM(J29:J35)","v":0},{"$f":"SUM(K29:K35)","v":0},{"$f":"SUM(L29:L35)","v":0},{"$f":"SUM(M29:M35)","v":40000},null,500]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,500,null,500]
[null,null,"Step 2 - Adjust Productive Units (Assumes direct costs increase in proportion)"]
[null,null,null,null,null,0,null,null,{"$f":"IF(Q11=1,+T25+(+Q39+R39)/100,+T25+(+Q39+R39)/10)","v":0},null,null,null,null,null,null,null,500,-500]
[null,null,"Movement",{"$f":"+K40*J36+G40","v":0},null,{"$f":"+K40*L36","v":0},{"$f":"IF(driver2=1,(+F40+(F40*E36/100)),0)","v":0},{"$f":"+D40-G40","v":0},null,null,{"$f":"IF(CB40<>0,CB40,+K36*I39/100)","v":0},null,{"$f":"+D40-F40","v":0},null,null,null,500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null," ",null,null,null,null,null,null,null,null,null,null,null,null,null,50]
[null,null,"Revised",{"$f":"SUM(D36:D41)","v":50000},{"$f":"SUM(E36:E41)","v":20},10000,12000,38000," ",0,0,0,{"$f":"SUM(M36:M41)","v":40000},null,500]
[null,null," ",null,null,null,null,null,null,null,null,null,null,null,500,null,500]
[null,null,"Step 3 - Flex Materials Mark up %"]
[null,null,null,null,null,null,null,null,{"$f":"IF(Q11=1,+U25+(+Q45+R45)/100,+U25+(+Q45+R45)/10)","v":0},null,null,null,null,null,null,null,500,-500]
[null,null,"Movement",{"$f":"+G46","v":0},{"$f":"IF(CB46<>0,CB46,+E42*I45/100)","v":0},null,{"$f":"+F42*E46/100","v":0},null,null,null,null,null,{"$f":"+G46","v":0},null,null,null,500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,"Revised",{"$f":"SUM(D42:D47)","v":50000},{"$f":"SUM(E42:E47)","v":20},10000,12000,38000," ",0,0,0,40000,null,500,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,500]
[null,null,"Step 4 - Adjust cost of Materials",null,null,null," "]
[null,null,{"$f":"+T48/100","v":0},null,null,null,null,null,{"$f":"IF($Q$11=1,+$V$25+(+Q51+R51)/100+Q53,+$V$25+(+Q51+R51)/10+Q53)","v":0},null,null,null,null,null,null,null,500,-500]
[null,null,"Movement",{"$f":"+$G$52","v":0},null,{"$f":"IF(CB52<>0,CB52,+F48*I51/100)","v":0},{"$f":"((+F52*E54/100)+F52)*C51","v":0},null,null,null,null,{"$f":"IF(ISERR(+F52/K48),\"\",+F52/K48)","v":""},{"$f":"+G52-F52","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null," ",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Expenses!$G$26","v":0}]
[null,null,"Revised",{"$f":"SUM(D48:D53)","v":50000},{"$f":"SUM(E48:E53)","v":20},{"$f":"SUM(F48:F53)","v":10000},{"$f":"SUM(G48:G53)","v":12000},{"$f":"SUM(H48:H53)","v":38000}," ",{"$f":"SUM(J48:J53)","v":0},{"$f":"SUM(K48:K53)","v":0},{"$f":"SUM(L48:L53)","v":0},{"$f":"SUM(M48:M53)","v":40000}]
[]
[null,null,"Step 5 - \"Value\"/\"Extra\" Pricing"]
[null,null,"Movement",{"$f":"IF(CB57<>0,CB57,+Q59)","v":0},null,null,null,null,null,null,null,null,{"$f":"+D57","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null," "]
[null,null,"Revised",{"$f":"SUM(D53:D58)","v":50000},{"$f":"SUM(E53:E58)","v":20},{"$f":"SUM(F54:F58)","v":10000},{"$f":"SUM(G54:G58)","v":12000},{"$f":"SUM(H54:H58)","v":38000}," ",{"$f":"SUM(J53:J58)","v":0},{"$f":"SUM(K53:K58)","v":0},{"$f":"SUM(L53:L58)","v":0},{"$f":"SUM(M54:M58)","v":40000},null,null,null,0]
[null,null,null," "]
[null,null,null,"Sales","Direct costs","Direct Wages","Expenses","Depreci- ation",null,"Profit","Other income","Final Profit"]
[null,null,"SUMMARY",{"$f":"+D59","v":50000},{"$f":"+F54","v":10000},{"$f":"proj_labour","v":22104.2},{"$f":"forecastexpenses","v":40000},{"$f":"forecastdepreciation","v":0},null,{"$f":"whatif_sales-what_if_dircosts-proj_labour-forecastexpenses-forecastdepreciation","v":-22104.2},{"$f":"proj_otherinc","v":0},{"$f":"J62+K62","v":-22104.2}]
[]
[null,null,null,null,null,null,null,null,null,"Target Profit",null,{"$f":"target_profit","v":85000}]

{"sheet":"Projsumm","index":15,"n_rows":24,"n_cols":11,"rows_kept":24,"cut":false,"hidden":false,"merged":[[23,2,23,3],[22,2,22,3],[21,2,21,3],[19,2,19,3],[6,6,6,7],[6,8,6,9],[6,4,6,5],[17,2,17,3],[18,2,18,3],[20,2,20,3]]}
[null,null,null,null,null,null,null,null,null,null,"Business Analyst"]
[]
[]
[]
[null,null,"Potential Profit - Where do you want to be"]
[]
[null,null,null,null,"CURRENT POSITION",null,"POTENTIAL",null,"MOVEMENT"]
[null,null,null,null,"£","As a % of Revenue","£","As a % of Revenue","£","%     Movement "]
[null,null,"Gross Revenue",null,{"$f":"sales3","v":50000},null,{"$f":"whatif_sales","v":50000},null,{"$f":"+whatif_sales-sales3","v":0},{"$f":"IF(ISERR(+I9/E9),\"\",(+I9/E9))","v":0}]
[null,null,"Direct Costs",null,{"$f":"dircosts3","v":10000},{"$f":"IF(ISERR(+E10*100/sales3),\"\",(+E10*100/sales3))","v":20},{"$f":"what_if_dircosts","v":10000},{"$f":"IF(ISERR(+G10*100/whatif_sales),\"\",(+G10*100/whatif_sales))","v":20},{"$f":"what_if_dircosts-dircosts3","v":0},0]
[null,null,"Direct Wages",null,{"$f":"dirwages","v":20000},{"$f":"IF(ISERR(+E11*100/sales3),\"\",(+E11*100/sales3))","v":40},{"$f":"proj_labour","v":22104.2},{"$f":"IF(ISERR(+G11*100/whatif_sales),\"\",(+G11*100/whatif_sales))","v":44.208399999999997},{"$f":"proj_labour-dirwages","v":2104.2000000000007},0.10521000000000004]
[null,null,"Gross Profit",null,{"$f":"+E9-E10-E11","v":20000},{"$f":"IF(ISERR(+E12*100/sales3),\"\",(+E12*100/sales3))","v":40},{"$f":"+G9-G10-G11","v":17895.8},{"$f":"IF(ISERR(+G12*100/whatif_sales),\"\",(+G12*100/whatif_sales))","v":35.791600000000003},{"$f":"+G12-E12","v":-2104.2000000000007},-0.10521000000000004]
[null,null,"Expenses",null,{"$f":"expenses","v":40000},{"$f":"IF(ISERR(+E13*100/sales3),\"\",(+E13*100/sales3))","v":80},{"$f":"forecastexpenses","v":40000},{"$f":"IF(ISERR(+G13*100/whatif_sales),\"\",(+G13*100/whatif_sales))","v":80},{"$f":"forecastexpenses-expenses","v":0},0]
[null,null,"Depreciation",null,{"$f":"depreciation","v":0},{"$f":"IF(ISERR(+E14*100/sales3),\"\",(+E14*100/sales3))","v":0},{"$f":"forecastdepreciation","v":0},{"$f":"IF(ISERR(+G14*100/whatif_sales),\"\",(+G14*100/whatif_sales))","v":0},{"$f":"forecastdepreciation-depreciation","v":0},""]
[null,null,"Other income",null,{"$f":"otherinc","v":0},null,{"$f":"proj_otherinc","v":0},null,{"$f":"proj_otherinc-otherinc","v":0},""]
[null,null,"Net Profit",null,{"$f":"E12-E13-E14+E15","v":-20000},{"$f":"IF(ISERR(+E16*100/sales3),\"\",(+E16*100/sales3))","v":-40},{"$f":"+G12-G13-G14+G15","v":-22104.2},{"$f":"IF(ISERR(+G16*100/whatif_sales),\"\",(+G16*100/whatif_sales))","v":-44.208399999999997},{"$f":"+G16-E16","v":-2104.2000000000007},0.10521000000000004]
[]
[null,null,"Mark up on Materials",null,{"$f":"mat_markup","v":20},null,{"$f":"proj_mat_markup","v":20},null,{"$f":"IF(ISERR(+G18-E18),\"\",(+G18-E18))","v":0},{"$f":"IF(ISERR(+I18/E18),\"\",(+I18/E18))","v":0}]
[null,null,"Profit on Materials",null,{"$f":"profit_on_materials","v":4000},null,{"$f":"what_if_dircosts*(proj_mat_markup/100)","v":2000},null,{"$f":"IF(ISERR(+G19-E19),\"\",(+G19-E19))","v":-2000},{"$f":"IF(ISERR(+I19/E19),\"\",(+I19/E19))","v":-0.5}]
[null,null,"Sales - Materials - Profit",null,{"$f":"IF(ISERR(Sales-dircosts-profit_on_materials),\"\",(Sales-dircosts-profit_on_materials))","v":76000},null,{"$f":"+G9-G10-G19","v":38000},null,{"$f":"IF(ISERR(+G20-E20),\"\",(+G20-E20))","v":-38000},{"$f":"IF(ISERR(+I20/E20),\"\",(+I20/E20))","v":-0.5}]
[null,null,{"$f":"IF(LEFT(driver3,3)=\"sal\",\"Potential Maximum Sales\",IF(LEFT(driver3,3)=\"bed\",\"Potential Maximum Bed Nights\",IF(LEFT(driver3,3)=\"cov\",\"Potential Maximum Covers\",IF(LEFT(driver3,3)=\"oth\",\"Potential Maximum Units\",\"Potential Maximum Hours\"))))","v":"Potential Maximum Sales"},null,{"$f":"pot_hours_preadj","v":0},null,{"$f":"pot_hours","v":0},null," "]
[null,null,{"$f":"IF(LEFT(driver3,3)=\"sal\",\"Actual Sales Achieved\",IF(LEFT(driver3,3)=\"bed\",\"Actual Bed Nights Achieved\",IF(LEFT(driver3,3)=\"cov\",\"Actual Covers Achieved\",IF(LEFT(driver3,3)=\"oth\",\"Actual Units Achieved\",\"Actual Hours Achieved\"))))","v":"Actual Sales Achieved"},null,{"$f":"hours_achieved2","v":""},null,{"$f":"proj_units","v":0},null,{"$f":"IF(ISERR(+G22-E22),\"\",(+G22-E22))","v":""},{"$f":"IF(ISERR(+I22/E22),\"\",(+I22/E22))","v":""}]
[null,null,"Actual as a % of Potential",null,{"$f":"IF(ISERR(+E22/E21),\"\",(+E22/E21))","v":""},null,{"$f":"IF(ISERR(+G22/G21),\"\",(+G22/G21))","v":""},null,{"$f":"IF(ISERR((+G23-E23)*100),\"\",((+G23-E23)*100))","v":""},{"$f":"IF(ISERR((+I23/100)/E23),\"\",((+I23/100)/E23))","v":""}]
[null,null,{"$f":"IF(LEFT(driver3,3)=\"bed\",\"Average Bed Rate\",IF(LEFT(driver3,3)=\"cov\",\"Average Price / Cover\",\"Average Charge Rate\"))","v":"Average Charge Rate"},null,{"$f":"ave_charge_rate","v":"-"},null,{"$f":"proj_ave_charge_rate","v":0},null,{"$f":"IF(ISERR(+G24-E24),\"\",(+G24-E24))","v":""},{"$f":"IF(ISERR(+I24/E24),\"\",(+I24/E24))","v":""}]

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[null,null,null,null,null,null,null,null,null,null,null,"Business Analyst"]
[]
[]
[null,null,{"$f":"driver2","v":5}]
[null,null,"Making even more profit - What if scenarios"]
[]
[]
[]
[null,null,"Lets look at the business in a different way"]
[]
[]
[]
[null,null,"Enter number of weeks open",null,null,52]
[null,null,"Enter no of months open",null,null,12,null,null," "]
[]
[null,null,null,null,null,null,null,"Weekly","Monthly"]
[null,null,"Turnover (from accounts) £",null,null,{"$f":"Sales","v":100000},null,{"$f":"IF(ISERR(Sales/F13),\"\",(Sales/F13))","v":1923.0769230769231},{"$f":"IF(ISERR(Sales/F14),\"\",(Sales/F14))","v":8333.3333333333339}]
[null,null,"Number of customers",null," ",550,null,{"$f":"IF(ISERR(custno/weeksopen),\" \",(custno/weeksopen))","v":10.576923076923077},{"$f":"IF(ISERR(custno/months_open),\" \",(custno/months_open))","v":45.833333333333336}]
[null,null,"Number of transactions per customer",null," ",2,null,{"$f":"IF(ISERR(transno/weeksopen),\"\",(transno/weeksopen))","v":3.8461538461538464E-2},{"$f":"IF(ISERR(transno/months_open),\"\",(transno/months_open))","v":0.16666666666666666}]
[null,null,"Average Spend £",null,null,{"$f":"IF(ISERR(Sales/(custno*transno)),\" \",(Sales/(custno*transno)))","v":90.909090909090907},null,{"$f":"IF(ISERR(Sales/(custno*transno)),\" \",(Sales/(custno*transno)))","v":90.909090909090907},{"$f":"IF(ISERR(Sales/(custno*transno)),\" \",(Sales/(custno*transno)))","v":90.909090909090907}]
[]
[]
[null,null,"From our previous calculations we calculate that we need to achieve sales of:-",null,null,null,null,null,null,{"$f":"IF(ISERR(whatif_sales),\" \",(whatif_sales))","v":50000}]
[]
[]
[]
[null,null,"Lets see the effect of changing some of the above numbers"]
[null,null,"Note that the Average Spend may be totally profit if it is an increase in price, or it may result in an increase in cost of sales as well. Click the button below to choose either / or."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[]
[]
[]
[null,null,null,null,null,"Original",null," ","Revised","% increase"]
[null,null,"Number of customers",null,null,{"$f":"custno","v":550},null,{"$f":"(+M35+N35)","v":4},{"$f":"custno+H35","v":554},{"$f":"IF(ISERR(+H35*100/custno),\"\",(+H35*100/custno))","v":0.72727272727272729},null,null,104,-100," "]
[null,null,"Number of transactions",null,null,{"$f":"transno","v":2},null,{"$f":"(+M36+N36)/10","v":0},{"$f":"transno+H36","v":2},{"$f":"IF(ISERR(+H36*100/transno),\"\",(+H36*100/transno))","v":0},null,null,100,-100]
[null,null,"Average spend",null,null,{"$f":"spend","v":90.909090909090907},null,{"$f":"(+M37+N37)/10","v":11},{"$f":"IF(ISERR(spend+H37),\"\",(spend+H37))","v":101.90909090909091},{"$f":"IF(ISERR(+H37*100/spend),\"\",(+H37*100/spend))","v":12.1},null,null,210,-100]
[]
[null,null,"What effect does this have on profit?",null,null,null,null,null,null,"Movement"]
[null,null,"Turnover",null,null,{"$f":"IF(ISERR(custno*transno*spend),\"\",(custno*transno*spend))","v":100000},null,null,{"$f":"IF(ISERR(revcustno*revtransno*rev_spend),\"\",(revcustno*revtransno*rev_spend))","v":112915.27272727272},{"$f":"IF(ISERR(altrevturnover-altturnover),\"\",(altrevturnover-altturnover))","v":12915.272727272721}]
[null,null,"Profit",null,null,{"$f":"net_profit","v":20000},null,null,{"$f":"IF(ISERR(adj_profit),\"\",(adj_profit))","v":28228.018181818174},{"$f":"IF(ISERR(adj_profit-net_profit),\"\",(adj_profit-net_profit))","v":8228.0181818181736}]
[]
[]
[]
[null,null,"Revised Profit"]
[]
[null,null,"Original Turnover",null,null,{"$f":"Sales","v":100000}]
[null,null,"Increase in Turnover",null,null,{"$f":"IF(ISERR(altrevturnover-Sales),\"\",(altrevturnover-Sales))","v":12915.272727272721}]
[null,null,"Revised Turnover",null,null,{"$f":"SUM(F47:F48)","v":112915.27272727272}]
[]
[null,null,"Cost of Materials",null,null,{"$f":"dircosts","v":20000}]
[null,null,"Increased cost of materials ",null,null,{"$f":"IF(P30=2,\"\",(addl_mats))","v":2583.054545454544}]
[]
[null,null,"Direct wages",null,null,{"$f":"proj_labour","v":22104.2}]
[null,null,null,null,null,{"$f":"IF(ISERR(SUM(G49:G55)),\"\",SUM(G49:G55))","v":0}]
[null,null,"Gross Margin",null,null,{"$f":"IF(ISERR(+F49-F51-F52-F54-F55),\"\",(+F49-F51-F52-F54-F55))","v":68228.018181818174},null,null,{"$f":"IF(ISERR((+F56*100)/H58),\"\",((+F56*100)/H58))","v":""}]
[]
[null,null,"Expenses",null,null,{"$f":"forecastexpenses","v":40000}]
[null,null,"Depreciation",null,null,{"$f":"forecastdepreciation","v":0}]
[null,null,"Other income",null,null,{"$f":"proj_otherinc","v":0}]
[null,null,"Total",null,null,{"$f":"F58+F59-F60","v":40000}]
[null,null,"Adjusted Profit",null,null,{"$f":"IF(ISERR(+F56-F61),\"\",(+F56-F61))","v":28228.018181818174}]
[]
[]
[null,null,"Working sheet to calculate cost of materials as a result of increased sales",null,null,null,null,null,null,null," "]
[null,null,null,null,null,null,null,null," ",null," "]
[null,null,"Increased turnover inc direct costs",null,null,{"$f":"increase_turnover","v":12915.272727272721},null,null," ",null," "]
[null,null,"Original % of cost of sales to sales",null,null,{"$f":"IF(ISERR(dircosts*100/Sales),\"\",(dircosts/Sales)*100)","v":20},null,null," "," ","  "]
[null,null,"Therefore additional cost of materials",null,null,{"$f":"IF(ISERR(+F67*F68/100),\"\",(+F67*F68/100))","v":2583.054545454544},null,null," ",null," "]

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[null,null,null,null,null,null,null,null,null,null,null,"Business Analyst"]
[]
[]
[]
[null,null,"These graphs are based on the scenarios set in the report labelled 'Potential Profit - Where do you want to be'"]

{"sheet":"graphs(2)","index":18,"n_rows":5,"n_cols":12,"rows_kept":5,"cut":false,"hidden":false,"merged":[[4,2,4,11]]}
[null,null,null,null,null,null,null,null,null,null,null,"Business Analyst"]
[]
[]
[]
[null,null,"These graphs are based on the scenarios set in the report labelled 'Making even more profit - what if scenarios'"]

{"sheet":"graphs (3)","index":19,"n_rows":17,"n_cols":5,"rows_kept":17,"cut":false,"hidden":false,"merged":[]}
[]
[]
["Existing Profit",{"$f":"Projsumm!E16","v":-20000}]
["Projected Profit",{"$f":"'What if'!L6","v":-22104.2}]
[]
[]
[]
[{"$f":"Projsumm!C23","v":"Actual as a % of Potential"},{"$f":"Projsumm!G23","v":""}]
[null,{"$f":"Projsumm!I23","v":""}]
[null,null,"Current",null,"Expected"]
[{"$f":"Projsumm!C10","v":"Direct Costs"},null,{"$f":"Projsumm!E10","v":10000},null,{"$f":"Projsumm!G10","v":10000}]
[]
[{"$f":"Projsumm!C11","v":"Direct Wages"},null,{"$f":"Projsumm!E11","v":20000},null,{"$f":"Projsumm!G11","v":22104.2}]
[]
[{"$f":"Projsumm!C13","v":"Expenses"},null,{"$f":"Projsumm!E13","v":40000},null,{"$f":"Projsumm!G13","v":40000}]
[]
[{"$f":"Projsumm!C14","v":"Depreciation"},null,{"$f":"Projsumm!E14","v":0},null,{"$f":"Projsumm!G14","v":0}]

{"sheet":"Tools","index":20,"n_rows":115,"n_cols":54,"rows_kept":115,"cut":false,"hidden":false,"merged":[[99,1,99,11]]}
[null,null,null,null,null,null,null,null,null,null,"Business Analyst"]
[]
[]
[]
[null,"These tools can be used to illustrate certain basic principles in business. "]
[null,"These are: ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"DETAILED EXAMPLE",null,null,null,null,null,null,"Spin to"]
[null,"1)","The effect of a price discounting policy",null,null,null,null,null,null,null,null,null,null,null,7,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change: "]
[null,"2)","The effect of a premium pricing policy",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Sell an item for ",null,100,null,null,null,null,"Sale Price","Cost"]
[null,"3)","The effect on turnover of a price increase and falling sales as a result",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Cost",null,70,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," "]
[null,"4)","A gross profit % and markup % calculator",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Profit",null,{"$f":"+AC8-AC9","v":30},{"$f":"AC10*100/AC8","v":30},"%"]
[null,"5)","A more detailed illustration of volume changes required "]
[null,"6)","The \"cost\" of not taking advantage of trade discounts",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"As a goodwill gesture throw in some extras"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Sell an item for ",null,{"$f":"AC8","v":100},null,null,null,null,"Spin to"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Cost",null,74,null,null,null,null,"Change Cost"]
[null,"To print a selected illustration, click on the Set Print View button to the right of the scenario, then click on File Print",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Profit",null,{"$f":"+AC13-AC14","v":26},{"$f":"AC15*100/AC13","v":26},"%",null," "]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Assuming the same mark up this is effectively a \"discount\""]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If sold at full price sale would have been",null,null,null,null,{"$f":"AC14*100/(100-AD10)","v":105.71428571428571},"a"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Actual sales were",null,null,null," ",{"$f":"AC8","v":100},"b"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Reduction in £",null,null,null," ",{"$f":"AF19-AF20","v":5.7142857142857082},"c"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"As a % ",null,null,null,null,{"$f":"AF21*100/AF19","v":5.4054054054054008},"%  {c/a)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"In volume terms",null,null,null,null,null,null,"Spin to"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Assume ",1000,"units were sold",null,null,null,null,"Change Volume"]
[]
[null,"PRICE DISCOUNTING POLICY",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Normal selling prices",null,null,{"$f":"AB25","v":1000},100,{"$f":"AD27*AE27","v":100000}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Profit at (%)",null,null,{"$f":"AD10","v":30},"%",{"$f":"AF27*AD28/100","v":30000}]
[null,"The following scenario indicates the increase in sales that are required to compensate for a price discounting policy",null,null,null,null,null,null,null,null,null,null,null,null,500]
[null,"For example, if your margin is 40% and you reduce prices by 10%, then you need sales volume to increase by",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"How many do we need to sell to make the"]
[null,"33% to maintain your profit. The gross profit margin is also lower.",null,null,null,null,null,null,null,null,null,null,null,null,500,null,null,null,null,null,null,null,null,null,null,null,"same amount of money \"giving\" items away?",null,null,null,null," "]
[null,null,null,null,null,null,null,null,null,null,null,null,null," ",500,null,null,null,null,null,null,null,null,null,null,null,"Sales",null,null,{"$f":"AF32/AE32","v":1153.8461538461538},{"$f":"AC8","v":100},{"$f":"AF28*100/AD15","v":115384.61538461539}]
[null,null,null,null,null,"% to",null,{"$f":"(-100+O33)/100","v":-0.1},"Amending figure",null,null,null,null,null,90,null,null,null,null,null,null,null,null,null,null,null,"Profit at (%)",null,null,{"$f":"AD15","v":26},"%",{"$f":"AF32*AD33/100","v":30000}]
[null,null,null,null,null,"Reduce price"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"The PROFIT figures are the same but....."]
[null,null," "," ","Original",null,null,"Revised",null,"Turnover required",null,null,null," ",500,null,null,null,null,null,null,null,null,null,null,null,"The increase in volume is",null,null,{"$f":"AD32-AD27","v":153.84615384615381},"units"]
[null,null,"Sales"," ",100000," ",null,{"$f":"+E37+($E$37*$H$33)","v":90000}," ","to maintain profit",null,{"$f":"IF(ISERR(+L39/K39),\"\",(+L39/K39))","v":180000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"On a weekly basis",null,null,{"$f":"AD36/52","v":2.9585798816568039},"units "]
[null,null,null,null,null,null,null,null," ",null,null," ",null,null,500,null,null,null,null,null,null,null,null,null,null,null,"As a percentage ",null,null,{"$f":"AD36*100/AD27","v":15.384615384615381},"%"]
[null,"Base","Profit %",0.2,{"$f":"+E37*D39","v":20000},null,{"$f":"+H39/H37","v":0.1111111111111111},{"$f":"+E39+($E$37*$H$33)","v":10000},null,null,{"$f":"+G39","v":0.1111111111111111},{"$f":"+E39","v":20000},null," ",500,null,null,null,null,null,null,null,null,null,null,null," ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If the full sale price were obtained for the goods -  "]
[null,null,null,null,null,null," ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," "]
[null,null,{"$f":"\"Therefore an increase in sales volume of \"&TEXT(L41,\"0.00%\")","v":"Therefore an increase in sales volume of 100.00%"},null,null,null,null,null,null,null,null,{"$f":"IF(ISERR((+$L$37-$H$37)/$H$37),\"\",(+$L$37-$H$37)/$H$37)","v":1}]
[null,null,"would be required to maintain the same gross profit",null,null,null,null,null,null,null,null,null,null,null,500]
[null,null,"as before (Based on revised turnover)"]
[null,null,null,null,null,null,null," ",null,null,null,null,null,null,500]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,500]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,500]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,500]
[null,"PREMIUM PRICING POLICY",null,null,null,null,null,null,null,null,null,null,null,null,500]
[]
[null,"The following scenario indicates a premium pricing strategy and this shows the amount by which your sales "]
[null,"would have to decline following a price increase before your gross profit is reduced below its current level.",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"As an example at 40% gross margin, a 10% increase in price could sustain a 20% decrease in sales volume. ",null,null,null,null,null,null,null,null,null,null,null,null," "]
[]
[null,null,null,null,null,"% to ",null,{"$f":"(+O57)/100","v":0.1},"Amending figure",null,null,null,null,null,10]
[null,null,null,null,null,"Add to price"]
[]
[null,null,null,0,"Original",null,null,"Revised",null,"Turnover required ",null," "," "]
[null,null,"Sales",null,100000,null,null,{"$f":"+E61+(E61*H57)","v":110000},null,"to maintain profit",null,{"$f":"IF(ISERR(+E63/G63),\"\",(+E63/G63))","v":82500}]
[null,null," "]
[null,"Base","Profit %",0.3,{"$f":"+E61*D63","v":30000},null,{"$f":"+H63/H61","v":0.36363636363636365},{"$f":"+E63+(E61*H57)","v":40000},null,null,null,{"$f":"+E63","v":30000}]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERR((+H61-L61)/H61),\"\",(+H61-L61)/H61)","v":0.25},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"When you should take advantage of a trade discount"]
[null,null,{"$f":"\"Therefore a drop in sales volume of \"&TEXT(L65,\"0.00%\")","v":"Therefore a drop in sales volume of 25.00%"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," ",null,null,null,"adjust discount rate"]
[null,null,"would still result in the same gross profit total",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Discount percentage",null,null," ",{"$f":"+AM67/10","v":2.5},"%",null,null,null,null,null,null,25]
[null,null,"but at a higher gross profit margin.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Days taken to pay suppliers ",null,null,null,40,null,null,"adjust days to pay"]
[null,null,null,null,null,null,null,null,null,null,null," ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Days available to take discount",null,null,null,30]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," ",null,null,"adjust disc days"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Effective borrowing rate by",null,null,null,{"$f":"AP71*AO71","v":0.9358974358974359},null,null,null,"   "," ",null,null,null,null,{"$f":"$AE$67/(100-$AE$67)","v":2.564102564102564E-2},{"$f":"365/($AE$68-$AE$69)","v":36.5}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"not taking the discount"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Compare this to the borrowing rate from the bank!"]
[]
[null,"WHAT IF?",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Alternatively"]
[]
[null,"The effect of increasing prices and losing business as a result.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Borrowing Interest Rate",null,null,null,{"$f":"AM79/10","v":6},"%",null,"adjust interest rate"]
[null,"Use the spinners to vary the % changes by 1% each time",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,60]
[null,null,null,null,null,null,null,null,null,"% change"," ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Discount rate available",null,null,null,{"$f":"AM81/10","v":2.5},"%",null,"adjust discount rate",null," "," "," "]
[null,null,null,null,null,null,null,null,null,null," ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25]
[null,null,null,"Units",null,null,null,{"$f":"IF(reset1=7,5000,proj_units)","v":0},null,{"$f":"+Q82","v":6},{"$f":"+H82*(J82/100)+H82","v":0},null,null,null,46,40,{"$f":"+O82-P82","v":6},null,null,null,null,null,null,null,null,null,"Unless you can delay payment for more",null,null,null,{"$f":"$AQ$82","v":155.982905982906},null,null,null,null,null,null,null,null,null,{"$f":"($AE$80)/(100-($AE$80))","v":2.564102564102564E-2},{"$f":"($AE$78/100)/$AO$82","v":2.34},{"$f":"365/$AP$82","v":155.982905982906}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"than this number of days it is better to"]
[null,null,null,"Price",null,null,null,{"$f":"IF(reset1=7,20,proj_ave_charge_rate)","v":0},null,{"$f":"+Q84","v":-6},{"$f":"+H84*(J84/100)+H84","v":0},null,null,null,34,40,{"$f":"+O84-P84","v":-6},null,null,null,null,null,null,null,null,null,"borrow money to take advantage of the "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"trade discount."]
[null,null,null,"Turnover",null,null,null,{"$f":"+H82*H84","v":0},null,null,{"$f":"+K82*K84","v":0},null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,5000]
[null,null,null,"Cost of Sales",null,"per unit",{"$f":"IF(reset1=7,10,proj_unitcost)","v":0},{"$f":"+H82*G88","v":0},null,{"$f":"$G$88","v":0},{"$f":"+K82*J88","v":0},null,null,null,20]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,10]
[null,null,null,"Gross Profit",null,null,null,{"$f":"+H86-H88","v":0},null,null,{"$f":"+K86-K88","v":0}]
[]
[null,null,null,"Gross Profit %",null,null,null,{"$f":"+H90/H86","v":{"$error":"#DIV/0!"}},null,null,{"$f":"+K90/K86","v":{"$error":"#DIV/0!"}}]
[]
[]
[]
[]
[]
[]
[]
[null,"Mark up and Gross Profit Calculator"]
[]
[null,"Mark up and Gross Profit based on Cost and Retail Prices (Exc VAT if registered)"]
[null,null,null,null,null,null,null,null,"Markup %",null,"Gross Profit %"]
[null,"Cost",100,null,"Retail",null,200,null,{"$f":"IF(ISERR((Retail-Cost)/Cost),\"\",(Retail-Cost)/Cost)","v":1},null,{"$f":"IF(ISERR((Retail-Cost)/Retail),\"\",(Retail-Cost)/Retail)","v":0.5}]
[]
[]
[null,"Gross Profit based on Mark Up"]
[null,null,null,null,null,null,null,null,null,null,"Gross Profit %"]
[null,"Markup %",0.4,null,null,null,null,null,null,null,{"$f":"Markuppercent*100/(100+Markuppercent*100)","v":0.2857142857142857}]
[]
[]
[null,"Mark up calculation based on Gross profit margin"]
[]
[null,"Gross Profit ",null,null,null,null,null,null,"Markup %"]
[null,"Margin %",0.28570000000000001,null,null,null,null,null,{"$f":"Marginpercent*100/(100-(Marginpercent*100))","v":0.39997200055998877}]

{"sheet":"5year","index":21,"n_rows":91,"n_cols":52,"rows_kept":91,"cut":false,"hidden":false,"merged":[[70,27,70,29]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Business Analyst"]
[]
[]
[null,null,null,null,null,"This is an \"additional\" optional section. It can be used for more \"long term\" projections."]
[]
[]
[null,null,null,null," "]
[]
[null,null,null,null,"CALCULATIONS SECTION"]
[null,null,null,null,null,"NOTE - the actual numbers are not relevant to the actual business - the % increase/decrease is the relevant factor"]
[null,null,null,null,null,"The price is also not relevant or related to the business - all we are interested in is % variances"]
[null,null,null,null,null,"In the output section the results assume:-"]
[null,null,null,null,null,"That direct costs only vary with the number of units and are based on the % to sales in year 1"]
[null,null,null,null,null,"That direct labour costs do not vary based on output - use the spinners to increase/decrease direct labour if required"]
[]
[null,null,null,null,null,"Do you want to use : - figures based on Potential Profit?",null,null,null,null,null,null,null," based on sample data?",null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Making even more profit?"]
[null,null,null,null,null,"Do you want the same % across all years? If so, enter the % ",null,null,null,null,null,null,null,0,"Otherwise \"spin\" each year to the required %"]
[null,null,null,null,null,null,null,null,null,null,null," ","% increase",null,"Revised"]
[null,null,"Assumptions",null,null,"units",null,{"$f":"ROUND(IF(_var1=1,revunits,IF(_var1=2,whatif_sales/1000,revcustno)),0)","v":0},null,"year2",null,null,{"$f":"IF(percentall1>0,percentall1,+R20)","v":3},null,{"$f":"ROUND(+H20*M20/100+H20,0)","v":0},null,1006,{"$f":"(+Q20-1000)/2","v":3}]
[null,null," "," ",null," ",null,{"$f":"+O20","v":0},null,"year3",null,null,{"$f":"IF(percentall1>0,percentall1,+R21)","v":0},null,{"$f":"ROUND(+H21*M21/100+H21,0)","v":0},null,1000,{"$f":"(+Q21-1000)/2","v":0}]
[null,null,null,null,null,null,null,{"$f":"+O21","v":0},null,"year4",null,null,{"$f":"IF(percentall1>0,percentall1,+R22)","v":0},null,{"$f":"ROUND(+H22*M22/100+H22,0)","v":0},null,1000,{"$f":"(+Q22-1000)/2","v":0}]
[null,null,null,null,null,null,null,{"$f":"+O22","v":0},null,"year5",null,null,{"$f":"IF(percentall1>0,percentall1,+R23)","v":0},null,{"$f":"ROUND(+H23*M23/100+H23,0)","v":0},null,1000,{"$f":"(+Q23-1000)/2","v":0}]
[]
[null,null,null,null,null,"Do you want the same % across all years? If so, enter the % ",null,null,null,null,null,null,null,0,"Otherwise \"spin\" each year to the required %"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"and leave this as 0"]
[null,null,null,null,null,"price/unit",null,{"$f":"ROUND(IF(_var1<=2,whatif_sales/H20,altrevturnover/(revcustno*revtransno)),2)","v":{"$error":"#DIV/0!"}},null,"year2",null,null,{"$f":"IF(percentall2>0,percentall2,+R27)","v":0},null,{"$f":"ROUND(+H27*M27/100+H27,2)","v":{"$error":"#DIV/0!"}},null,1000,{"$f":"(+Q27-1000)/2","v":0},null,{"$f":"base2*basep2","v":{"$error":"#DIV/0!"}}]
[null,null,null,null,null,null,null,{"$f":"+O27","v":{"$error":"#DIV/0!"}},null,"year3",null,null,{"$f":"IF(percentall2>0,percentall2,+R28)","v":0},null,{"$f":"+H28*M28/100+H28","v":{"$error":"#DIV/0!"}},null,1000,{"$f":"(+Q28-1000)/2","v":0},null,{"$f":"base3*basep3","v":{"$error":"#DIV/0!"}}]
[null,null,null,null,null,null,null,{"$f":"+O28","v":{"$error":"#DIV/0!"}},null,"year4",null,null,{"$f":"IF(percentall2>0,percentall2,+R29)","v":0},null,{"$f":"+H29*M29/100+H29","v":{"$error":"#DIV/0!"}},null,1000,{"$f":"(+Q29-1000)/2","v":0},null,{"$f":"base4*basep4","v":{"$error":"#DIV/0!"}}]
[null,null,null,null,null,null,null,{"$f":"+O29","v":{"$error":"#DIV/0!"}},null,"year5",null,null,{"$f":"IF(percentall2>0,percentall2,+R30)","v":0},null,{"$f":"+H30*M30/100+H30","v":{"$error":"#DIV/0!"}},null,1000,{"$f":"(+Q30-1000)/2","v":0},null,{"$f":"base5*basep6","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,null,null,"Do you want the same % across all years? If so, enter the % ",null,null,null,null,null,null,null,0,"Otherwise \"spin\" each year to the required %"]
[null,null,null,null,null,"direct labour adjustment ",null,null,null,null,null,null,null,null,"and leave this as 0"]
[null,null,null,null,null,null,null,{"$f":"ROUND(proj_labour,0)","v":22104},null,"year2",null,null,{"$f":"IF(percentall3>0,percentall3,+R34)","v":0},null,{"$f":"ROUND(+H34*M34/100+H34,0)","v":22104},null,1000,{"$f":"(+Q34-1000)/2","v":0}]
[null,null,null,null,null,null,null,{"$f":"+O34","v":22104},null,"year3",null,null,{"$f":"IF(percentall3>0,percentall3,+R35)","v":0},null,{"$f":"+H35*M35/100+H35","v":22104},null,1000,{"$f":"(+Q35-1000)/2","v":0}]
[null,null,null,null,null,null,null,{"$f":"+O35","v":22104},null,"year4",null,null,{"$f":"IF(percentall3>0,percentall3,+R36)","v":0},null,{"$f":"+H36*M36/100+H36","v":22104},null,1000,{"$f":"(+Q36-1000)/2","v":0}]
[null,null,null,null,null,null,null,{"$f":"+O36","v":22104},null,"year5",null,null,{"$f":"IF(percentall3>0,percentall3,+R37)","v":0},null,{"$f":"+H37*M37/100+H37","v":22104},null,1000,{"$f":"(+Q37-1000)/2","v":0}]
[]
[null,null,null,null,null,"Do you want the same % across all years? If so, enter the % ",null,null,null,null,null,null,null,0,"Otherwise \"spin\" each year to the required %"]
[null,null,null,null,null,"Expenses adjustment",null,null,null,null,null,null,null,null,"and leave this as 0"]
[null,null,null,null,null,null,null,{"$f":"ROUND(forecastexpenses,0)","v":40000},null,"year2",null,null,{"$f":"IF(percentall4>0,percentall4,+R41)","v":0},null,{"$f":"ROUND(+H41*M41/100+H41,0)","v":40000},null,1000,{"$f":"(+Q41-1000)/2","v":0}]
[null,null,null,null,null,null,null,{"$f":"+O41","v":40000},null,"year3",null,null,{"$f":"IF(percentall4>0,percentall4,+R42)","v":0},null,{"$f":"+H42*M42/100+H42","v":40000},null,1000,{"$f":"(+Q42-1000)/2","v":0}]
[null,null,null,null,null,null,null,{"$f":"+O42","v":40000},null,"year4",null,null,{"$f":"IF(percentall4>0,percentall4,+R43)","v":0},null,{"$f":"+H43*M43/100+H43","v":40000},null,1000,{"$f":"(+Q43-1000)/2","v":0}]
[null,null,null,null,null,null,null,{"$f":"+O43","v":40000},null,"year5",null,null,{"$f":"IF(percentall4>0,percentall4,+R44)","v":0},null,{"$f":"+H44*M44/100+H44","v":40000},null,1000,{"$f":"(+Q44-1000)/2","v":0}]
[]
[null,null,null,null,null,"Do you want the same % across all years? If so, enter the % ",null,null,null,null,null,null,null,0,"Otherwise \"spin\" each year to the required %"]
[null,null,null,null,null,"Depreciation adjustment",null,null,null,null,null,null,null,null,"and leave this as 0"]
[null,null,null,null,null,null,null,{"$f":"forecastdepreciation","v":0},null,"year2",null,null,{"$f":"IF(percentall5>0,percentall5,+R48)","v":0},null,{"$f":"+H48*M48/100+H48","v":0},null,1000,{"$f":"(+Q48-1000)/2","v":0}]
[null,null,null,null,null,null,null,{"$f":"+O48","v":0},null,"year3",null,null,{"$f":"IF(percentall5>0,percentall5,+R49)","v":0},null,{"$f":"+H49*M49/100+H49","v":0},null,1000,{"$f":"(+Q49-1000)/2","v":0}]
[null,null,null,null,null,null,null,{"$f":"+O49","v":0},null,"year4",null,null,{"$f":"IF(percentall5>0,percentall5,+R50)","v":0},null,{"$f":"+H50*M50/100+H50","v":0},null,1000,{"$f":"(+Q50-1000)/2","v":0}]
[null,null,null,null,null,null,null,{"$f":"+O50","v":0},null,"year5",null,null,{"$f":"IF(percentall5>0,percentall5,+R51)","v":0},null,{"$f":"+H51*M51/100+H51","v":0},null,1000,{"$f":"(+Q51-1000)/2","v":0}]
[]
[null,null,null,null,null,"Do you want the same % across all years? If so, enter the % ",null,null,null,null,null,null,null,0,"Otherwise \"spin\" each year to the required %"]
[null,null,null,null,null,"Other income adjustment",null,null,null,null,null,null,null,null,"and leave this as 0"]
[null,null,null,null,null,null,null,{"$f":"proj_otherinc","v":0},null,"year2",null,null,{"$f":"IF(percentall6>0,percentall6,+R55)","v":0},null,{"$f":"+H55*M55/100+H55","v":0},null,1000,{"$f":"(+Q55-1000)/2","v":0}]
[null,null,null,null,null,null,null,{"$f":"+O55","v":0},null,"year3",null,null,{"$f":"IF(percentall6>0,percentall6,+R56)","v":0},null,{"$f":"+H56*M56/100+H56","v":0},null,1000,{"$f":"(+Q56-1000)/2","v":0}]
[null,null,null,null,null,null,null,{"$f":"+O56","v":0},null,"year4",null,null,{"$f":"IF(percentall6>0,percentall6,+R57)","v":0},null,{"$f":"+H57*M57/100+H57","v":0},null,1000,{"$f":"(+Q57-1000)/2","v":0}]
[null,null,null,null,null,null,null,{"$f":"+O57","v":0},null,"year5",null,null,{"$f":"IF(percentall6>0,percentall6,+R58)","v":0},null,{"$f":"+H58*M58/100+H58","v":0},null,1000,{"$f":"(+Q58-1000)/2","v":0}]
[]
[null,null,null,null,null,"Information only - Direct Costs Calculation",null,null,null,null,null,null,"units","direct cost","cost/unit"]
[null,null,null,null,null,null,null,null,null,"year2",null,null,{"$f":"H20","v":0},{"$f":"what_if_dircosts","v":10000},{"$f":"+N61/M61","v":{"$error":"#DIV/0!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"cost/unit","total"]
[null,null,null,null,null,null,null,null,null,"year3",null,null,{"$f":"H21","v":0},{"$f":"+O61","v":{"$error":"#DIV/0!"}},{"$f":"+M63*N63","v":{"$error":"#DIV/0!"}}]
[null,null,null,null,null,null,null,null,null,"year4",null,null,{"$f":"H22","v":0},{"$f":"+O61","v":{"$error":"#DIV/0!"}},{"$f":"+M64*N64","v":{"$error":"#DIV/0!"}}]
[null,null,null,null,null,null,null,null,null,"year5",null,null,{"$f":"H23","v":0},{"$f":"+O61","v":{"$error":"#DIV/0!"}},{"$f":"+M65*N65","v":{"$error":"#DIV/0!"}}]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Name","v":"ABC Limited"}]
[null,null,null,null,null,"REVIEW RESULTS"]
[null,null,null,null,null,"Does the result look \"achievable\"?"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Last Year"," ",null,null,"Year 1",null,null,null,"Year 2",null,null,null,"Year 3",null,null,null,"Year 4",null,null,null,"Year 5"]
[null,null,null,null,null,{"$f":"IF(base5>pot_hours,WARNING -Actual M$61:M$65 are greater than potential M$61:M$65,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"%",null,null,null,"%",null,null,null,"%",null,null,null,"%",null,null,null,"%",null,null,null,"%"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"of Rev",null,null,null,"of Rev",null,null,null,"of Rev",null,null,null,"of Rev",null,null,null,"of Rev",null,null,null,"of Rev"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Gross Revenue",null,{"$f":"sales3","v":50000},null,null,null,{"$f":"whatif_sales","v":50000},null,null,null,{"$f":"_rev52","v":{"$error":"#DIV/0!"}},null,null,null,{"$f":"_rev53","v":{"$error":"#DIV/0!"}},null,null,null,{"$f":"_rev54","v":{"$error":"#DIV/0!"}},null,null,null,{"$f":"_rev55","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Direct Costs",null,{"$f":"dircosts3","v":10000},null,{"$f":"IF(ISERR(+AD80*100/sales3),\"\",(+AD80*100/sales3))","v":20},null,{"$f":"what_if_dircosts","v":10000},null,{"$f":"IF(ISERR(+AH80*100/whatif_sales),\"\",(+AH80*100/whatif_sales))","v":20},null,{"$f":"_rev52*AJ80/100","v":{"$error":"#DIV/0!"}},null,{"$f":"+AL80*100/AL78","v":{"$error":"#DIV/0!"}},null,{"$f":"dircost3","v":{"$error":"#DIV/0!"}},null,{"$f":"+AP80*100/AP78","v":{"$error":"#DIV/0!"}},null,{"$f":"dircost4","v":{"$error":"#DIV/0!"}},null,{"$f":"+AT80*100/AT78","v":{"$error":"#DIV/0!"}},null,{"$f":"dircost5","v":{"$error":"#DIV/0!"}},null,{"$f":"+AX80*100/AX78","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Direct Wages",null,{"$f":"dirwages","v":20000},null,{"$f":"IF(ISERR(+AD82*100/sales3),\"\",(+AD82*100/sales3))","v":40},null,{"$f":"proj_labour","v":22104.2},null,{"$f":"IF(ISERR(+AH82*100/whatif_sales),\"\",(+AH82*100/whatif_sales))","v":44.208399999999997},null,{"$f":"_dla2","v":22104},null,{"$f":"+AL82*100/AL78","v":{"$error":"#DIV/0!"}},null,{"$f":"_dla3","v":22104},null,{"$f":"+AP82*100/AP78","v":{"$error":"#DIV/0!"}},null,{"$f":"_dla4","v":22104},null,{"$f":"+AT82*100/AT78","v":{"$error":"#DIV/0!"}},null,{"$f":"_dla5","v":22104},null,{"$f":"+AX82*100/AX78","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Gross Profit",null,{"$f":"+AD78-AD80-AD82","v":20000},null,{"$f":"IF(ISERR(+AD84*100/sales3),\"\",(+AD84*100/sales3))","v":40},null,{"$f":"+AH78-AH80-AH82","v":17895.8},null,{"$f":"IF(ISERR(+AH84*100/whatif_sales),\"\",(+AH84*100/whatif_sales))","v":35.791600000000003},null,{"$f":"+AL78-AL80-AL82","v":{"$error":"#DIV/0!"}},null,{"$f":"+AL84*100/AL78","v":{"$error":"#DIV/0!"}},null,{"$f":"+AP78-AP80-AP82","v":{"$error":"#DIV/0!"}},null,{"$f":"+AP84*100/AP78","v":{"$error":"#DIV/0!"}},null,{"$f":"+AT78-AT80-AT82","v":{"$error":"#DIV/0!"}},null,{"$f":"+AT84*100/AT78","v":{"$error":"#DIV/0!"}},null,{"$f":"+AX78-AX80-AX82","v":{"$error":"#DIV/0!"}},null,{"$f":"+AX84*100/AX78","v":{"$error":"#DIV/0!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Expenses",null,{"$f":"expenses","v":40000},null,{"$f":"IF(ISERR(+AD86*100/sales3),\"\",(+AD86*100/sales3))","v":80},null,{"$f":"forecastexpenses","v":40000},null,{"$f":"IF(ISERR(+AH86*100/whatif_sales),\"\",(+AH86*100/whatif_sales))","v":80},null,{"$f":"expadj2","v":40000},null,{"$f":"+AL86*100/AL78","v":{"$error":"#DIV/0!"}},null,{"$f":"expadj3","v":40000},null,{"$f":"+AP86*100/AP78","v":{"$error":"#DIV/0!"}},null,{"$f":"expadj4","v":40000},null,{"$f":"+AT86*100/AT78","v":{"$error":"#DIV/0!"}},null,{"$f":"expadj5","v":40000},null,{"$f":"+AX86*100/AX78","v":{"$error":"#DIV/0!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Depreciation",null,{"$f":"depreciation","v":0},null,{"$f":"IF(ISERR(+AD88*100/sales3),\"\",(+AD88*100/sales3))","v":0},null,{"$f":"forecastdepreciation","v":0},null,{"$f":"IF(ISERR(+AH88*100/whatif_sales),\"\",(+AH88*100/whatif_sales))","v":0},null,{"$f":"depnadj2","v":0},null,{"$f":"+AL88*100/AL78","v":{"$error":"#DIV/0!"}},null,{"$f":"depnadj3","v":0},null,{"$f":"+AP88*100/AP78","v":{"$error":"#DIV/0!"}},null,{"$f":"depnadj4","v":0},null,{"$f":"+AT88*100/AT78","v":{"$error":"#DIV/0!"}},null,{"$f":"depnadj5","v":0},null,{"$f":"+AX88*100/AX78","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Other income",null,{"$f":"otherinc","v":0},null,null,null,{"$f":"proj_otherinc","v":0},null,null,null,{"$f":"othincadj2","v":0},null,null,null,{"$f":"othincadj3","v":0},null,null,null,{"$f":"othincadj4","v":0},null,null,null,{"$f":"othincadj5","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Net Profit",null,{"$f":"AD84-AD86-AD88+AD90","v":-20000},null,{"$f":"IF(ISERR(+AD91*100/sales3),\"\",(+AD91*100/sales3))","v":-40},null,{"$f":"+AH84-AH86-AH88+AH90","v":-22104.2},null,{"$f":"IF(ISERR(+AH91*100/whatif_sales),\"\",(+AH91*100/whatif_sales))","v":-44.208399999999997},null,{"$f":"+AL84-AL86-AL88+AL90","v":{"$error":"#DIV/0!"}},null,{"$f":"+AL91*100/AL78","v":{"$error":"#DIV/0!"}},null,{"$f":"+AP84-AP86-AP88+AP90","v":{"$error":"#DIV/0!"}},null,{"$f":"+AP91*100/AP78","v":{"$error":"#DIV/0!"}},null,{"$f":"+AT84-AT86-AT88+AT90","v":{"$error":"#DIV/0!"}},null,{"$f":"+AT91*100/AT78","v":{"$error":"#DIV/0!"}},null,{"$f":"+AX84-AX86-AX88+AX90","v":{"$error":"#DIV/0!"}},null,{"$f":"+AX91*100/AX78","v":{"$error":"#DIV/0!"}}]

{"sheet":"5yr figs","index":22,"n_rows":23,"n_cols":25,"rows_kept":23,"cut":false,"hidden":false,"merged":[]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Business Analyst"]
[]
["Long term projections"]
[]
[]
[null,null,"Last Year",null,null,null,"Year 1",null,null,null,"Year 2",null,null,null,"Year 3",null,null,null,"Year 4",null,null,null,"Year 5"]
[]
[null,null,null,null,"%",null,null,null,"%",null,null,null,"%",null,null,null,"%",null,null,null,"%",null,null,null,"%"]
[null,null,null,null,"of Rev",null,null,null,"of Rev",null,null,null,"of Rev",null,null,null,"of Rev",null,null,null,"of Rev",null,null,null,"of Rev"]
["Gross Revenue",null,{"$f":"sales3","v":50000},null,null,null,{"$f":"whatif_sales","v":50000},null,null,null,{"$f":"_rev52","v":{"$error":"#DIV/0!"}},null,null,null,{"$f":"_rev53","v":{"$error":"#DIV/0!"}},null,null,null,{"$f":"_rev54","v":{"$error":"#DIV/0!"}},null,null,null,{"$f":"_rev55","v":{"$error":"#DIV/0!"}}]
[]
["Direct Costs",null,{"$f":"dircosts3","v":10000},null,{"$f":"IF(ISERR(+C12*100/sales3),\"\",(+C12*100/sales3))","v":20},null,{"$f":"what_if_dircosts","v":10000},null,{"$f":"IF(ISERR(+G12*100/whatif_sales),\"\",(+G12*100/whatif_sales))","v":20},null,{"$f":"_rev52*I12/100","v":{"$error":"#DIV/0!"}},null,{"$f":"+K12*100/K10","v":{"$error":"#DIV/0!"}},null,{"$f":"dircost3","v":{"$error":"#DIV/0!"}},null,{"$f":"+O12*100/O10","v":{"$error":"#DIV/0!"}},null,{"$f":"dircost4","v":{"$error":"#DIV/0!"}},null,{"$f":"+S12*100/S10","v":{"$error":"#DIV/0!"}},null,{"$f":"dircost5","v":{"$error":"#DIV/0!"}},null,{"$f":"+W12*100/W10","v":{"$error":"#DIV/0!"}}]
[]
["Direct Wages",null,{"$f":"dirwages","v":20000},null,{"$f":"IF(ISERR(+C14*100/sales3),\"\",(+C14*100/sales3))","v":40},null,{"$f":"proj_labour","v":22104.2},null,{"$f":"IF(ISERR(+G14*100/whatif_sales),\"\",(+G14*100/whatif_sales))","v":44.208399999999997},null,{"$f":"_dla2","v":22104},null,{"$f":"+K14*100/K10","v":{"$error":"#DIV/0!"}},null,{"$f":"_dla3","v":22104},null,{"$f":"+O14*100/O10","v":{"$error":"#DIV/0!"}},null,{"$f":"_dla4","v":22104},null,{"$f":"+S14*100/S10","v":{"$error":"#DIV/0!"}},null,{"$f":"_dla5","v":22104},null,{"$f":"+W14*100/W10","v":{"$error":"#DIV/0!"}}]
[]
["Gross Profit",null,{"$f":"+C10-C12-C14","v":20000},null,{"$f":"IF(ISERR(+C16*100/sales3),\"\",(+C16*100/sales3))","v":40},null,{"$f":"+G10-G12-G14","v":17895.8},null,{"$f":"IF(ISERR(+G16*100/whatif_sales),\"\",(+G16*100/whatif_sales))","v":35.791600000000003},null,{"$f":"+K10-K12-K14","v":{"$error":"#DIV/0!"}},null,{"$f":"+K16*100/K10","v":{"$error":"#DIV/0!"}},null,{"$f":"+O10-O12-O14","v":{"$error":"#DIV/0!"}},null,{"$f":"+O16*100/O10","v":{"$error":"#DIV/0!"}},null,{"$f":"+S10-S12-S14","v":{"$error":"#DIV/0!"}},null,{"$f":"+S16*100/S10","v":{"$error":"#DIV/0!"}},null,{"$f":"+W10-W12-W14","v":{"$error":"#DIV/0!"}},null,{"$f":"+W16*100/W10","v":{"$error":"#DIV/0!"}}]
[null,null,null,null,null,null,null,null,null,null," "]
["Expenses",null,{"$f":"expenses","v":40000},null,{"$f":"IF(ISERR(+C18*100/sales3),\"\",(+C18*100/sales3))","v":80},null,{"$f":"forecastexpenses","v":40000},null,{"$f":"IF(ISERR(+G18*100/whatif_sales),\"\",(+G18*100/whatif_sales))","v":80},null,{"$f":"expadj2","v":40000},null,{"$f":"+K18*100/K10","v":{"$error":"#DIV/0!"}},null,{"$f":"expadj3","v":40000},null,{"$f":"+O18*100/O10","v":{"$error":"#DIV/0!"}},null,{"$f":"expadj4","v":40000},null,{"$f":"+S18*100/S10","v":{"$error":"#DIV/0!"}},null,{"$f":"expadj5","v":40000},null,{"$f":"+W18*100/W10","v":{"$error":"#DIV/0!"}}]
[null,null," "]
["Depreciation",null,{"$f":"depreciation","v":0},null,{"$f":"IF(ISERR(+C20*100/sales3),\"\",(+C20*100/sales3))","v":0},null,{"$f":"forecastdepreciation","v":0},null,{"$f":"IF(ISERR(+G20*100/whatif_sales),\"\",(+G20*100/whatif_sales))","v":0},null,{"$f":"depnadj2","v":0},null,{"$f":"+K20*100/K10","v":{"$error":"#DIV/0!"}},null,{"$f":"depnadj3","v":0},null,{"$f":"+O20*100/O10","v":{"$error":"#DIV/0!"}},null,{"$f":"depnadj4","v":0},null,{"$f":"+S20*100/S10","v":{"$error":"#DIV/0!"}},null,{"$f":"depnadj5","v":0},null,{"$f":"+W20*100/W10","v":{"$error":"#DIV/0!"}}]
[]
["Other income",null,{"$f":"otherinc","v":0},null,null,null,{"$f":"proj_otherinc","v":0},null,null,null,{"$f":"othincadj2","v":0},null,null,null,{"$f":"othincadj3","v":0},null,null,null,{"$f":"othincadj4","v":0},null,null,null,{"$f":"othincadj5","v":0}]
["Net Profit",null,{"$f":"C16-C18-C20+C22","v":-20000},null,{"$f":"IF(ISERR(+C23*100/sales3),\"\",(+C23*100/sales3))","v":-40},null,{"$f":"+G16-G18-G20+G22","v":-22104.2},null,{"$f":"IF(ISERR(+G23*100/whatif_sales),\"\",(+G23*100/whatif_sales))","v":-44.208399999999997},null,{"$f":"+K16-K18-K20+K22","v":{"$error":"#DIV/0!"}},null,{"$f":"+K23*100/K10","v":{"$error":"#DIV/0!"}},null,{"$f":"+O16-O18-O20+O22","v":{"$error":"#DIV/0!"}},null,{"$f":"+O23*100/O10","v":{"$error":"#DIV/0!"}},null,{"$f":"+S16-S18-S20+S22","v":{"$error":"#DIV/0!"}},null,{"$f":"+S23*100/S10","v":{"$error":"#DIV/0!"}},null,{"$f":"+W16-W18-W20+W22","v":{"$error":"#DIV/0!"}},null,{"$f":"+W23*100/W10","v":{"$error":"#DIV/0!"}}]

{"sheet":"finish","index":23,"n_rows":29,"n_cols":11,"rows_kept":29,"cut":false,"hidden":false,"merged":[[4,1,4,6],[7,1,7,3],[9,1,9,3],[28,1,28,3],[6,1,6,3],[8,1,8,3],[10,1,10,3],[13,1,13,3],[16,1,16,3],[25,1,25,3],[20,1,20,3],[23,1,23,3]]}
[]
[null,null,null,null,null,null,null,null,null,null,"Business Analyst"]
[]
[]
[null,"Printing Options"]
[]
[null,"Print Business Analyst Report (including Making Even More Profit Page & Graphs)",null,null,null,null,null,2,null,"Yes"]
[null,null,null,null,null,null,null,null,null,"No"]
[null,null,null,null,null,null,null,2]
[]
[null,null,null,null,null,null,null,2]
[]
[]
[null,"Print Scenario Set on Previous Page",null,null,null,null,null,2]
[]
[]
[null,"Print \"One page Taster\"",null,null,null,null,null,2]
[]
[]
[]
[null,"Print \"One page Cashflow\"",null,null,null,null,null,2]
[]
[]
[null,"Print \"One page KPIS\"",null,null,null,null,null,1]
[]
[null,"Print Five Year summary and assumptions",null,null,null,null,null,2]
[]
[]
[null,"Select the required printing options above and then select the button 'Print' opposite."]

{"sheet":"Growth","index":24,"n_rows":63,"n_cols":14,"rows_kept":63,"cut":false,"hidden":false,"merged":[[1,0,1,10]]}
[]
["Questions for meetings - taken and adapted from the 2020 Consulting Manual - obtainable from 2020 - price on application. This page is customisable so you can add your own questions or change the existing text."]
[]
["ProfitFocus"]
["A series of questions to prompt discussions"]
[]
["Strategy"]
[]
["What are your personal objectives? Where are you going?"]
["Do you have a retirement date or exit route in mind?"]
[]
["Do you spend enough time away from the business?",null,null,null,null,null,null,null,null,null,null,"index","driver"]
["Are there any particular events that you would like to happen in the next five years?",null,null,null,null,null,null,null,null,null,null,1,"Hours"]
["What don't you want in your life?",null,null,null,null,null,null,null,null,null,null,2,"Bed Nights"]
["What do you want in your life?"]
["What will your business look like in five years?",null,null,null,null,null,null,null,null,null,null,3,"Covers"]
["How are you going to get there?",null,null,null,null,null,null,null,null,null,null,4,"Other"]
["What stops you doing it - what gets in the way - what is a challenge?",null,null,null,null,null,null,null,null,null,null,5,"Sales"]
["What information do you need to run your business and check how you are doing on your strategic plan?",null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,2]
["Marketing",null,null,null,null,null,null,null,null,null,null,3]
["What existing products or services does the company offer?",null,null,null,null,null,null,null,null,null,null,4]
["Which products or services have the potential for growth?",null,null,null,null,null,null,null,null,null,null,5]
["Which products or services are in decline?",null,null,null,null,null,null,null,null,null,null,6]
["Which potential products or services could the business deliver over the next five years?",null,null,null,null,null,null,null,null,null,null,7]
["Are you located in the right place to deliver your products or services?"]
["Do you know the lifetime value of a customer?",null,null,null,null,null,null,null,null,null,null,null,null," "]
["Do you know how much it costs to get a new customer?"]
["What do you do really well or differently compared to your competitors?",null,null,null,null,null,null,null,null,null,null,4,"nights open"]
["What are the characteristics of your best and worse customers?"]
["What referral systems do you have in place?"]
["Have you reviewed your customer care procedures?"]
["What is your biggest customer complaint?"]
["Have you reviewed your marketing material?"]
["What do your customers really want? How do you know?"]
[]
["Finance"]
["Have you reviewed your accounting system and accounting procedures?"]
["What don't you like about the current accounting system?"]
["What do you like about the current accounting system?"]
["Do you know your breakeven point?"]
["Have you carried out a \"What if?\" Analysis on your prices? Costs? Units sold?"]
["Do you set budgets and compare against actuals?"]
["Do you do a cash flow?"]
[]
["Management"]
["Do you have systems in place-\"This is the way we do it here\"?"]
["Do you have an organisation chart?"]
["Do you have job descriptions?"]
["Have you reviewed employment contracts and procedures and other human resources issues?"]
["Do you encourage personal development of staff?"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"data!$I$2","v":1}]

{"sheet":"Intro","index":25,"n_rows":9,"n_cols":1,"rows_kept":9,"cut":false,"hidden":false,"merged":[[3,0,7,9],[8,0,12,9],[13,0,17,9]]}
[]
["Introduction"]
[]
["This program is used to illustrate in an easy to understand way the well known \"three ways to grow the business\". These are:increase the number of customers, increasing the value of each sell or selling more often to the same customers. Taking just some salient figures from the last accounts this can quickly be achieved. For full details you should refer to the Word document that accompanies this Excel template."]
[]
[]
[]
[]
["The fourth way to grow the business - introduce systems - is the follow on from using this product. The growth strategies questions is a way of leading into consultancy services. The questions are built on the 2020 Consulting Manual."]

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{"sheet":"PSW_Sheet","index":27,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"Sheet2","index":28,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}