Professional Documents
Culture Documents
Income Statement
Balance Sheet
Cash Flow
Summary
Assumptions
Operating Expenses
Year 1 Year 2 Year 3
Marketing 30 45 65
R&D
Administration
Total 60 90 140
Cost of Goods
Year 1 Year 2 Year 3
Direct 70 130 160
Indirect 30 70 90
Total 100 200 250
Income Statement
Year 1 Year 2 Year 3
Revenue 250 350 500
COG’s 100 200 250
Oper Expenses 60 90 140
Fixed Assets (Plant)
Year 1 Year 2 Year 3
Assets 200 300 400
Depreciation 140 210 260
Fixed Assets 60 90 140
Working Capital
Year 1 Year 2 Year 3
Receivables 100 200 300
Inventory 50 75 125
Balance Sheet
Year 1 Year 2 Year 3
Receivables 100 200 300
Inventory 50 75 125
Fixed Assets 60 90 140
Revenue Drivers
Number of customers, transactions or units
Price per customer, transaction or unit
Average revenue per customer or transaction
Distribution channel discount
Market penetration
Response rate
Churn rate
Growth rate
New services or product
Cost of Revenue Drivers
Personnel costs (labor and/or salary)
Materials costs
Yields
Website operating costs
Systems costs
Warehouse and shipping expenses
Returns
Outsourcing expenses
Lease and/or rental expenses
Cost reductions
Depreciation large capital expenditures
Operating Expense Drivers