{"text_format":"1","workbook":"xlsx","n_sheets":6,"sheets":["Breakeven analysis"," Income Statement","Trial Balance Import","Summary","Compatibility Report","Input"],"not_rendered":{"charts":3,"images":4,"macros":1,"external_links":0,"defined_names":2,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Breakeven analysis","index":0,"n_rows":74,"n_cols":7,"rows_kept":74,"cut":false,"hidden":false,"merged":[[66,0,68,0],[40,0,65,0],[28,0,38,0],[4,4,4,6],[22,0,26,0],[5,0,13,0]]}
["Your Company Name Here"]
["Breakeven Analysis"]
[]
["  Instructions: Enter or Link #'s in the gray fields."]
[" * Contribution Margin =  Revenue minus Variable Costs",null,null,null,"Scenarios"]
["SCENARIO PLAN",null,"Notes/References","Actual  12 Mos","Best Case","Mid Case","Worst Case"]
[null,"% Change in Revenue ",null,null,-0.05,-0.1,-0.2]
[null,"Total Revenue $",null,10013000,{"$f":"$D$8+(E7*$D$8)","v":9512350},{"$f":"$D$8+(F7*$D$8)","v":9011700},8010400]
[null,"% Change in Margin",null,null,0,0,0]
[null,"Margin % (Revenue - Variable %) *",null,{"$f":"IFERROR(100%-G45,\"\")","v":0.44925686607410364},{"$f":"$D$10*(100%+E9)","v":0.44925686607410364},{"$f":"$D$10*(100%+F9)","v":0.44925686607410364},0.44925686607410364]
[null,"% Change in Fixed Costs",null,null,0,0,0]
[null,"Fixed Costs Cuts $",null,null,{"$f":"+E13*E11","v":0},{"$f":"+F13*F11","v":0},{"$f":"+G13*G11","v":0}]
[null,"Fixed Costs $",null,{"$f":"$E$70","v":4552613.3268000009},{"$f":"$D$13+($D$13*E11)","v":4552613.3268000009},{"$f":"$D$13+($D$13*F11)","v":4552613.3268000009},4552613.3268000009]
[null,"Net Income (Loss)",null,{"$f":"(+D8*D10)-D13","v":-54204.326800000854},{"$f":"(+E8*E10)-E13","v":-279124.77680000104},{"$f":"(+F8*F10)-F13","v":-504045.22680000123},{"$f":"(+G8*G10)-G13","v":-953886.12680000113}]
[null,"Net Income %",null,{"$f":"D14/D8","v":-5.4133952661540854E-3},{"$f":"E14/E8","v":-2.9343409020904512E-2},-5.5932313192849435E-2,-0.11908096060121856]
[null,"Break Even Point $",null,{"$f":"IFERROR((D13+SUM(D67:D69))/D10,\"\")","v":10133653.307480136},{"$f":"IFERROR(E13/E10,\"\")","v":10133653.307480136},{"$f":"IFERROR(F13/F10,\"\")","v":10133653.307480136},{"$f":"IFERROR(G13/G10,\"\")","v":10133653.307480136}]
[null,"$ Revenue needed to BEP",null,{"$f":"IFERROR(IF(D8>D16,\"\",+D16-D8),\"\")","v":120653.30748013593},{"$f":"IFERROR(IF(E8>E16,\"\",+E16-E8),\"\")","v":621303.30748013593},{"$f":"IFERROR(IF(F8>F16,\"\",+F16-F8),\"\")","v":1121953.3074801359},{"$f":"IFERROR(IF(G8>G16,\"\",+G16-G8),\"\")","v":2123253.3074801359}]
[null,"or, Fixed Costs $ cuts to get to BEP",null,{"$f":"IFERROR(IF(D8>D16,\"\",(D16-D8)*D10),\"\")","v":54204.326800001079},{"$f":"IFERROR(IF(E8>E16,\"\",(E16-E8)*E10),\"\")","v":279124.77680000104},{"$f":"IFERROR(IF(F8>F16,\"\",(F16-F8)*F10),\"\")","v":504045.22680000105},{"$f":"IFERROR(IF(G8>G16,\"\",(G16-G8)*G10),\"\")","v":953886.12680000102}]
[null,"Sales Price per unit $ ( if applicable)",null,100,100,100,100]
[null,"Surplus/ ( deficit) In units ",null,{"$f":"ROUND((((D8-D16)*D10)/D19),0)","v":-542},{"$f":"ROUND((((E8-E16)*E10)/E19),0)","v":-2791},{"$f":"ROUND((((F8-F16)*F10)/F19),0)","v":-5040},{"$f":"ROUND((((G8-G16)*G10)/G19),0)","v":-9539}]
[null,"% of Fixed Costs to cut:",null,{"$f":"IFERROR(D18/E70,\"\")","v":1.1906200441165275E-2},{"$f":"IFERROR(IF(E8>E16,\"\",+E18/+$E$70),\"\")","v":6.1310890419107006E-2},{"$f":"IFERROR(IF(F8>F16,\"\",+F18/+$E$70),\"\")","v":0.11071558039704875},0.20952496035293222]
[]
["TOTAL","Total Revenue ",null,{"$f":"D8","v":10013000},"Fixed Cost","Variable Costs","% of Revenue "]
[null,"Cost of Goods Sold",null,{"$f":"D39","v":5008298},null,{"$f":"F39","v":5008298},{"$f":"IFERROR(D24/$D$23,\"\")","v":0.50017956656346751}]
[null,"Gross Profit Margin",null,{"$f":"D23-D24","v":5004702},null,null,{"$f":"IFERROR(D25/$D$23,\"\")","v":0.49982043343653249}]
[null,"Total Indirect (Overhead)",null,{"$f":"D66","v":5058906.3268000009},{"$f":"E65","v":4552613.3268000009},{"$f":"F44","v":506293},0.50523382870268663]
[null,"Net Income (Loss)",null,{"$f":"D25-D26","v":-54204.326800000854},null,null,-5.4133952661540854E-3]
[]
["COGS","Actual 12 months Costs:"]
[null,"Direct Labor (fully loaded)",null,{"$f":"4862356-400000","v":4462356},null,{"$f":"D30","v":4462356},{"$f":"IFERROR(D30/$D$23,\"\")","v":0.44565624687905725}]
[null,"Direct Materials",null,545942,null,{"$f":"D31","v":545942},{"$f":"IFERROR(D31/$D$23,\"\")","v":5.4523319684410265E-2}]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,{"$f":"D38/$D$23","v":0}]
[null,"Total Direct Costs (COGS)",null,{"$f":"SUM(D30:D38)","v":5008298},null,{"$f":"SUM(F30:F38)","v":5008298},{"$f":"IFERROR(D39/$D$23,\"\")","v":0.50017956656346751}]
[null,null,null,null,"Fixed Cost","Variable Costs","% of Revenue "]
["EXPENSES","Sales Comissions",null,506293,null,{"$f":"D41","v":506293},{"$f":"IFERROR(D41/$D$23,\"\")","v":5.0563567362428841E-2}]
[null,"Other Variable Overhead",null,null,null,null,{"$f":"IFERROR(D42/$D$23,\"\")","v":0}]
[null,null,null,null,null,null,0]
[null,"Variable Overhead",null,{"$f":"SUM(D41:D43)","v":506293},null,{"$f":"SUM(F41:F43)","v":506293},5.0563567362428841E-2]
[null,"Total Variable Costs",null,null,null,{"$f":"+F44+F39","v":5514591},{"$f":"IFERROR(F45/$D$23,\"\")","v":0.55074313392589636}]
[null,"Fixed Overhead Costs (Indirect)"]
[null,"Overhead Salaries (fully loaded) ",null,{"$f":"3464225.16-200000-75000","v":3189225.16},{"$f":"D47","v":3189225.16},null,{"$f":"IFERROR(D47/$D$23,\"\")","v":0.31850845500848896}]
[null,"Accounting and Legal",null,48356.439999999995,{"$f":"D48","v":48356.439999999995},null,{"$f":"IFERROR(D48/$D$23,\"\")","v":4.8293658244282431E-3}]
[null,"Advertising ",null,64071.92,64071.92,null,6.3988734644961544E-3]
[null,"Car, delivery and travel ",null,50373.897199999999,50373.897199999999,null,5.0308496154998503E-3]
[null,"Insurance",null,119806.84320000002,119806.84320000002,null,1.1965129651453113E-2]
[null,"Interest",null,28409.299599999998,28409.299599999998,null,2.8372415459902126E-3]
[null,"Payroll processing fees",null,6953.1924000000026,{"$f":"D53","v":6953.1924000000026},null,6.9441649855188283E-4]
[null,"Meals & Entertainment",null,55794.769799999995,55794.769799999995,null,5.5722330769998997E-3]
[null,"Professional Assistance",null,121806.87639999999,121806.87639999999,null,1.2164873304703885E-2]
[null,"Rent",null,426747.64,426747.64,null,4.2619358833516433E-2]
[null,"Repairs & maintenance ",null,87125.009399999995,87125.009399999995,null,8.7011893937880749E-3]
[null,"Supplies (not included in direct materials)",null,51520.493199999997,51520.493199999997,null,5.1453603515429942E-3]
[null,"Taxes (Real estate, etc.) ",null,10856.119999999999,10856.119999999999,null,1.0842025367022868E-3]
[null,"Telephone ",null,14645.9126,14645.9126,null,1.4626897633076999E-3]
[null,"Travel ",null,37234.119999999995,37234.119999999995,null,3.7185778487965641E-3]
[null,"Utilities ",null,18375.059999999998,18375.059999999998,null,1.8351203435533804E-3]
[null,"Other (specify) ",null,161511.91320000001,161511.91320000001,null,1.6130222031359234E-2]
[null,"Miscellaneous expenses ",null,59798.659799999994,59798.659799999994,null,5.9721022470787966E-3]
[null,"Fixed Overhead",null,{"$f":"SUM(D47:D64)","v":4552613.3268000009},{"$f":"D65","v":4552613.3268000009},{"$f":"SUM(F47:F64)","v":0},{"$f":"IFERROR(D65/$D$23,\"\")","v":0.45467026134025773}]
[null,"Total Overhead Costs",null,{"$f":"+D65+D44","v":5058906.3268000009},{"$f":"+E65+E44","v":4552613.3268000009},{"$f":"+F65+F44","v":506293},{"$f":"IFERROR(D66/$D$23,\"\")","v":0.50523382870268663}]
["OTH-ER","Depreciation",null,null,0,null,{"$f":"IFERROR(D67/$D$23,\"\")","v":0}]
[null,"Principal portion of debt payment",null,null,0,null,{"$f":"IFERROR(D68/$D$23,\"\")","v":0}]
[null,"Owner's draw",null,null,0,null,{"$f":"IFERROR(D69/$D$23,\"\")","v":0}]
[null,"Total $ Needed",null,{"$f":"D66+D39+SUM(D67:D69)","v":10067204.3268},{"$f":"SUM(E66)+E39","v":4552613.3268000009},{"$f":"SUM(F66)+F39","v":5514591}]
[null,null,null,{"$f":"SUM(D47:D64)","v":4552613.3268000009},{"$f":"IFERROR(E70/D70,\"\")","v":0.4522222038029412},{"$f":"IFERROR(F70/D70,\"\")","v":0.54777779619705891}]
[null,"Break Even Point $",null,{"$f":"D16","v":10133653.307480136},null,null,2.42]
[null,"$ Revenue needed to BEP",null,{"$f":"D17","v":120653.30748013593}]
[null,"or, Fixed Costs $ cuts to get to BEP",null,54204.326800001079]

{"sheet":" Income Statement","index":1,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"Trial Balance Import","index":2,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":true,"merged":[]}

{"sheet":"Summary","index":3,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":true,"merged":[]}

{"sheet":"Compatibility Report","index":4,"n_rows":14,"n_cols":6,"rows_kept":14,"cut":false,"hidden":true,"merged":[]}
[null,"Compatibility Report for Breakeven - Analysis - YRLY-120-30 LEON.xls"]
[null,"Run on 4/8/2020 12:41"]
[]
[null,"If the workbook is saved in an earlier file format or opened in an earlier version of Microsoft Excel, the listed features will not be available."]
[]
[null,"Significant loss of functionality",null,null,"# of occurrences","Version"]
[]
[null,"Any effects on this object will be removed. Any text that overflows the boundaries of this graphic will appear truncated.",null,null,1]
[null,null,null,null,"12 MO BREAKEVEN'!A1:L77","Excel 97-2003"]
[]
[]
[null,"Minor loss of fidelity"]
[]
[null,"Some cells or styles in this workbook contain formatting that is not supported by the selected file format. These formats will be converted to the closest format available.",null,null,50,"Excel 97-2003"]

{"sheet":"Input","index":5,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":true,"merged":[]}