Bericht6 Marketing N Sales Report

EXECUTIVE SUMMARY
for Period 5 / Company 2
grips19_U2
1. Sales
Your Personal-Bike sales in market 1 were 9060 units. This corresponds to a market
share of 27 %. Your price of 499.00 diverged from the average industry price by 4.85
EUR.
Your Service sales in market 1 were 5320 units. This corresponds to a market share of 16
%. Your price of 149.00 diverged from the average industry price by 28.53 EUR.
Your Personal-Bike has a technology index of 1.68. The industry`s index fluctuates
between 1.46 and 1.68.
Your Personal-Bike has the following features: Hydraulic disc brakes
Your Service has a technology index of 1.16. The industry`s index fluctuates between
1.06 and 1.16.
Your Service has the following features: You can find further information on sales in the market research report (Report 10).
2. Internal processes
Your costs of goods manufactured for the Personal-Bike were 339.63 EUR per unit. This
differs from the industry average price by 24.75 EUR.
Your costs of goods manufactured for the Service were 83.72 EUR per unit. This differs
from the industry average price by 3.59 EUR.
In this period you have produced 9810 Personal-Bike. One worker can produce 208
Personal-Bike per period.
In this period you have produced 8320 Service. One worker can produce 621 Service per
period.
The utilisation of your 45 Production workers was 100.00 %. Until fulfillment of service
delivery the customer had to wait 12.00 days. You needed 15.64 subcontractors.
You have had to take individual orders to the value of 0 EUR.

The total capacity of your Technical Infrastructure is 11800 capacity units. You have
used 100.00 % of your Technical Infrastructure capacity.
3. Results
Your operating result is 431 ThsdEUR. Your interest charges were 107 ThsdEUR.
Taking tax payments into account you had a period net profit of 243 ThsdEUR. In the
previous period you achieved a net profit of 104 ThsdEUR. Your return on sales was 4.12
%, which differs from the industry average by -0.75 %.
EXECUTIVE SUMMARY
for Period 5 / Company 2
grips19_U2
4. Finance
You took loans to the sum of 2160 ThsdEUR, including 1295 ThsdEUR overdraft
provisions. You have a cash balance of 20 ThsdEUR. You have material and finished
products in storage to the value of 238 ThsdEUR. For more detailed information see the
storage report. You have been awarded 1.55 planning points for the quality of your
planning. Your actual rating is excellent.
Your accumulated measure of success is 326.40 ThsdEUR. Your EVA of the period is
119 ThsdEUR.

TERTIA Edusoft GmbH - D-72070 Tbingen
Copyright (c) 2005 by TERTIA
MANAGEMENT SIMULATION
Company: 2
Period:
5
GRIPS
Name:
grips19_U2
Date: 06.07.2007
grips19
PARTICIPANT REPORT 1:
Market Results and Storage Values
MARKET RESULTS
PRODUCT CATEGORY
MARKET
Personal-Bike
Service
TOTAL
Price
( EUR/Unit)
499
149
MARKET 1
Sales
(Unit)
9060
5320
14380
Turnover
(ThsdEuro)
4520
792
5313
Price
(EUR/Unit)
429
109
BULK BUYER
Sales
(Unit)
750
0
750
Turnover
(ThsdEuro)
321
0
321
Price
(EUR/Unit)
0
89
TENDER
Sales
(Unit)
0
3000
3000
Turnover
(ThsdEuro)
0
267
267
TOTAL
Sales
(Unit)
9810
8320
18130
Turnover
(ThsdEuro)
4842
1059
5902
Awareness
Customer
Waiting time
IMAGE
satisfaction
customer
38 %
78.81
12.00
STORAGE VALUES
Frame
Accessories
INPUTS/PARTS
STORAGE VALUES
STORAGE VALUES
Quantity Quantity
(Unit) (EUR/Unit) (ThdEUR) (Unit) (EUR/Unit) (ThdEUR)
Init. Storage Inventory

609
34
21
0
0
0
+ Orders supplier I
0
40
0
12550
82
1029
+ Orders supplier II
11600
33
383
0
90
0
+ Additional orders
0
42
0
0
99
0
- Dispatch to prod.
10226
33
338
10642
82
873
= Closing storage inv.

1983
33
66
1908
82
156
STORAGE VALUES
Spare-Parts
TOTAL
INPUTS/PARTS
STORAGE VALUES
STORAGE VALUES
Quantity Quantity

0
0
0
609
34
21
+ Orders supplier I
0
19
0
12550
82
1029
+ Orders supplier II
9250
17
157
20850
26
540
+ Additional orders
0
20
0
0
0
0
- Dispatch to prod.
8320
17
141
29188
46
1352
= Closing storage inv.

930
17
16
4821
49
238
STORAGE VALUES
Personal-Bike
Service
FINISHED PRODUCTS
STORAGE VALUES
STORAGE VALUES
Quantity Quantity

0
0
0
0
0
0
+ Accruals fr. Prod.

9810
340
3331
8320
84
696
- Sales dispatch
9810
340
3331
8320
84
696
Closing storage inv.

0
0
0
0
0
0

Company: 2
Period:
5
GRIPS
Name:
grips19_U2
Date: 06.07.2007
grips19
Personnel, Product Development
PERSONNEL (OVERVIEW OF COST CENTRES)
NUMBER OF WORKERS
Einkauf Ver
Sales
Production
R&D
TOTAL
Personnel - opening level
7
7
30
12
56
+ New hires
0
1
17
0
18
- Dismissals
1
0
0
4
5
- Fluctuation
0
0
2
1
3
= Personnel - closing level
6
8
45
7
66
Wages/Salaries
(EURO)
129000
209600
967500
227500 1533600
Hiring/Lay-offs/Training (EURO)
5000
2500
55250
20000
82750
Non-wage personnel costs (EURO)
28380
46112
212850
50050
337392
Provisions for pensions
(EURO)
0
0
0
0
0
TOTAL personnel costs

(EURO)
162380
258212 1235600
297550 1953742
PRODUCT DEVELOPMENT
PRODUCTS
Internal expen. External expen. Cumulative Expen.
Index
R&D (EURO)
R&D (EURO)
(EURO)
Personal-Bike
198250
21600
1721320
1.68
Service
79300
10800
447790
1.16
FEATURES Personal-Bike
Description
Additional costs Additional costs Bonus on
Techn.
R&D (Euro)
Procukt (Euro) Technology Index
Index
1.56
Hydraulic disc brakes

20000
50
0.12
TOTAL
20000
490500
0.12
1.68
FEATURES Service
Description
Additional costs Additional costs Bonus on
Techn.
R&D (Euro)
Procukt (Euro) Technology Index
Index
1.16
TOTAL
0.00
1.16

Company: 2
Period:
5
GRIPS
Name:
grips19_U2
Date: 06.07.2007
grips19
Use of Space, Depreciation, Capacity
Cost of space
Depreciation Office Equip.(EURO)
COST OF SPACE
DEPR. OFFICE EQUIPMENT

Space
Rent
Operatig Total
Purch.
Depr./ Resid.
(sqm)
(EURO) costs
(EURO) Value
Period book
(EURO)
value
Space (Start of period)
3000
41000
13000
54000 1250000
70000
920000
Add. rented space(curr.per.)
0
0
0
0
0
0
0
Space available
3000
41000
13000
54000 1250000
70000
850000
USE OF SPACE
Einkauf Verwal
Sales
Production
R&D
Required Space (absolute,sqm)

120
160
2550
140
2970
Utilisation of space (in %)
99.00
Personal-Bike
Service
WORKERS` PRODUCTIVITY
Units/
Units/
Factor
Period
Factor
Period
Productivity (end of last period)
0.82
205.23
0.85
639.90
Productivity (start)
0.82
205.23
0.85
639.90
Loss through adjustment of new staff

-0.04
-9.44
-0.04
-28.33
Gain through training
-0.04
-10.83
-0.04
-32.50
Gain through learning curve
0.08
19.75
0.04
31.97
Loss through unlearning
0.01
2.93
0.01
10.29
Total productivity (worker/period)
0.83
207.64
0.83
621.33
Personal-Bike
Service
REQUIRED CAPACITY
TECHNICAL SERVICE
Required
Required
Units
capacity units
Units
capacity units
Sales volume current period
9810
9810
8320
416
Sales volume previous period
6575
8772
Demanded output units
9810
416
("target quantity")
DEPRECIATION
Type Acq. Acq.cost Resid. Depr. Res.
Other Norm. RequiredMain
INFRASTRUCTURE
(A/B/C) period(ThdEUR) term
/Per. book
fixed capa-.space
tenance
(Per.) (ThdEUR) value

cost city
LINE NR.
1
4
580.00
8 58.00 464.00
25 8500
500
24
LINE NR.
2
5
230.00
9 23.00 207.00
15 3300
250
16
TOTAL
810
81
671
40 11800
750
40
PLANNING
Target
Required Capacity
New
Required Required Required Required
quantity capacity available delivery staff material 1 material 2 material 3
Personal-Bike
9810
11812
11319
9810
47.25
9810
9810
0
Service
416
502
481
8320
13.39
416
832
8320
TOTAL
10226
12314
11800
18130
60.64
10226
10642
8320
UTILISATION OF TECHNICAL EQUIPMENT
UTILISATION OF STAFF
Target quantity
10226 Required staff
60.64
Capacity requirements
12314 Required staff previous services
0.00
Capacity used
11800 if needed subcontractors
15.64
Add. capacity rented
514
Utilisation of technical equipment(%)

100.00 Utilisation of staff (%)
100.00
Service level (%)
80.00 Waiting time (days)
12.00

Company: 2
Period:
5
GRIPS
Name:
grips19_U2
Date: 06.07.2007
grips19
COST TYPE ACCOUNT/ COST CENTER ACCOUNT
COST CATEGORY ACCOUNT
Direct costs(Thsd.EURO)
COST CATEGORIES
TOTAL
Overheads
(Thsd.EURO) (Thsd.EURO)Personal-Bike
Service
COSTS OF MATERIALS
Input/Parts
1351.93
-
1128.52
223.41
Operating supply items
85.31
-
68.67
16.64
External expenses
1000.69
-
895.43
105.27
PERSONNEL COSTS
Wages/Salaries
1533.60
566.10
753.84
213.66
Recr./Layoffs/Training
82.75
82.75
-
-
Non-wage personnel costs
337.39
124.54
165.85
47.00
0.00
0.00
0.00
0.00
DEPRECIATION
Production lines
81.00
81.00
-
-
Office equipment
70.00
70.00
-
-
OTHER COSTS
Other fixed costs
40.00
40.00
-
-
Maintenance
40.00
40.00
-
-
Rent of office space
41.00
41.00
-
-
Office running costs
13.00
13.00
-
-
Other administration costs
128.05
128.05
0.00
0.00
Storage costs
15.61
15.61
0.00
0.00
Advertising/CI
422.00
37.00
295.00
90.00
Other costs R & D
74.00
0.00
56.00
18.00
Special direct costs
154.80
-
0.00
154.80
TOTAL COSTS
5471.13
1239.05
3363.31
868.78
COST CENTRE ACCOUNT
COST CENTRES
COSTS
TOTAL
Einkauf Ve
Sales Production
R&D
(Thsd.EUR)
PERSONNEL COSTS
Wages/Salaries
566.10
129.00
209.60
0.00
227.50
Recr./Layoffs/Training
82.75
5.00
2.50
55.25
20.00
Non-wage personnel costs
124.54
28.38
46.11
0.00
50.05
0.00
0.00
0.00
0.00
0.00
DEPRECIATION
Production lines
81.00
-
-
81.00
-
Office equipment
70.00
2.83
3.77
60.10
3.30
OTHER COSTS
Other fixed costs
40.00
-
-
40.00
-
Maintenance
40.00
-
-
40.00
-
Rent of office space
41.00
1.66
2.21
35.20
1.93
Office running costs
13.00
0.53
0.70
11.16
0.61
Other administration costs
128.05
11.64
15.52
87.31
13.58
Storage costs
15.61
15.61
-
-
-
Advertising/CI
37.00
-
37.00
-
-
Other costs R & D
0.00
-
-
-
0.00
TOTAL COSTS
1239.05
194.64
317.41
410.02
316.98

Company: 2
Period:
5
GRIPS
Name:
grips19_U2
Date: 06.07.2007
grips19
COST UNIT ACCOUNT
PRODUCT CATEGORY
COST UNIT ACCOUNT (in Thsd.EURO)

TOTAL
Personal-Bik
Service
Input/Parts
1351.93
1128.52
223.41
+ Operating supply items
85.31
68.67
16.64
= Direct costs for materials (I)
1437.24
1197.19
240.05
Direct costs for production (1)
2181.04
1815.12
365.93
+ Production overheads (cost centre: Production)
410.02
319.47
90.55
= Production costs (II)
2591.06
2134.59
456.47
= COST OF GOODS MANUFACTURED (CGM) (I+II)
4028.30
3331.78
696.52
+ R & D
Direct costs
74.00
56.00
18.00
+
Overheads
316.98
171.51
145.46
+ Sales
Direct costs
539.80
295.00
244.80
+
Overheads (cost centre: Sales)
317.41
171.75
145.66
+ Purchasing/Admin. Direct costs
0.00
0.00
0.00
+
Overheads
194.64
105.32
89.32
= PRIME COSTS
5471.13
4131.36
1339.77
PRODUCT CATEGORY
COST UNIT ACCOUNT (costs in EURO per item)

Personal-Bik
Service
Input/Parts
115.04
26.85
+ Operating supply items
7.00
2.00
= Direct costs for materials (I)
122.04
28.85
Direct costs for production(1)
185.03
43.98
+ Production overheads (cost centre: Production)
32.57
10.88
= Production costs (II)
217.59
54.86
= COST OF GOODS MANUFACTURED (CGM) (I+II)
339.63
83.72
+ R & D
Direct costs
5.71
2.16
+
Overheads
17.48
17.48
+ Sales
Direct costs (delivery & advertising)
30.07
29.42
+
Overheads (cost centre: Sales)
17.51
17.51
+ Purchasing/Admin. Direct costs
0.00
0.00
+
Overheads
10.74
10.74
= PRIME COSTS
421.14
161.03
(1) Wages/Salaries + Non-wage personnel costs + Provisions for pensions + External expenses

Company: 2
Period:
5
GRIPS
Name:
grips19_U2
Date: 06.07.2007
grips19
PROFIT CONTRIBUTION ACCOUNT
Personal-Bike
Service
PROFIT CONTRIBUTION
TOTAL
in Thsd.EURO
Market 1
Other* TOTAL Market 1
Other* TOTAL SUM
NET TURNOVER
4520.94
321.75 4842.69 792.68
267.00 1059.68 5902.37
- Stock withdr.del.costs 3077.06

254.72 3331.78 445.37
251.15 696.52 4028.30
- Special direct costs
0.00
0.00
0.00
79.80
75.00 154.80 154.80
= PROFIT CONTRIBUTION I
1443.88
67.03 1510.91 267.51

-59.15 208.36 1719.27
Product-fixed costs
- Sales
295.00
- 295.00
90.00
-
90.00 385.00
- R & D
52.28
4.28
56.00
13.46
6.49
18.00
74.00
- Storage costs products
0.00
0.00
0.00
0.00
0.00
0.00
0.00
= PROFIT CONTRIBUTION II 1096.60
62.75 1159.91 164.04

-65.64 100.36 1260.27
Company-fixed costs
- Sales
260.43
56.99 317.41
- R & D
260.07
56.91 316.98
- Purchasing/Administr.
159.70
34.95 194.64
= PROFIT CONTRIBUTION III
479.72
-48.48 431.24
Personal-Bike
Service
AVERAGE
PROFIT CONTRIBUTION
SUM
in EURO / Unit
Market 1
Other* TOTAL Market 1
Other* TOTAL
NET TURNOVER
499.00
429.00 493.65 149.00
89.00 127.37 310.51
- Stock withdr.del.costs 339.63

339.63 339.63
83.72
83.72
83.72 211.67
- Special direct costs
0.00
0.00
0.00
15.00
25.00
18.61
9.30
= PROFIT CONTRIBUTION I
159.37
89.37 154.02
50.28
-19.72
25.04
89.53
Product-fixed costs
- Sales
32.56
-
30.07
16.92
-
10.82
20.44
- R & D
5.77
5.71
5.71
2.53
2.16
2.16
3.94
- Storage costs products
0.00
0.00
0.00
0.00
0.00
0.00
0.00
= PROFIT CONTRIBUTION II 121.04
83.66 118.24
30.84
-21.88
12.06
65.15
Company-fixed costs
- Sales
26.55
6.85
16.70
- R & D
26.51
6.84
16.68
- Purchasing/Adminstr.
16.28
4.20
10.24
= PROFIT CONTRIBUTION III
48.90
-5.83
21.54
(*) Bulk buyer and tender

Company: 2
Period:
5
GRIPS
Name:
grips19_U2
Date: 06.07.2007
grips19
FINANCIAL REPORT AND BALANCE SHEET
CURRENT
PLANNING FOR NEXT
FINANCIAL REPORT
in Thsd.EURO
PERIOD
PERIOD
OPENING CASH BALANCE
461.54
CASH INFLOWS
Inflows from sales from current period
4131.66
+ Inflows from sales from previous period
626.39
+ Inpayments of equity
0.00
+ Sale of securities
0.00
+ Interest earnings
0.00
+ Extraordinary income
0.00
+ Short-/long-term loans
865.00
+ Overdraft
1295.47
= TOTAL INFLOWS
6918.52
CASH OUTFLOWS
Purchasing from current period
1519.45
+ Purchasing from previous period
87.76
+ External expenses
1000.69
+ Personnel expenses (- Prov.for pensions.)

1953.74
+ Other expenses
928.46
+ Payback short-term loans & overdraft
1400.00
+ Interest expenses
107.18
+ Purchase of production lines
230.00
+ Purchase of office equipment
0.00
+ Purchase of securities
0.00
+ Taxes
81.01
+ Payment of dividends (of prev. period)
51.77
+ Extraordinary expenses
0.00
= TOTAL OUTFLOWS
7360.07
CLOSING CASH BALANCE
20.00
BALANCE SHEET (Thsd.EURO)
ASSETS
Period
Prev.Per. LIABILITIES
Period
Prev.Per.
FIXED ASSETS
1521
1442 EQUITY
1154
963
Tangible Assets
Subscribed capital
200
200
Machinery & equipment
1521
1442
Capital reserves
200
200
Retained earnings
511
459
Profit/Loss carried forw.

0
0
CURRENT ASSETS
2028
1108
Net profit/loss for period
243
104
Stock
Material
238
21 PROVISIONS FOR PENSIONS
100
100
Finished goods
0
0
LIABILITIES
2295
1488
Trade receivables
1771
626 Liabilities to suppliers
135
88
Securities
0
0 Liabilities to banks
Cash
20
462
Residual term over 5 years
600
0
Residual term under 1 year

265
1400
Overdraft
1295
0
TOTAL BALANCE
3549
2550 TOTAL BALANCE
3549
2550

Company: 2
Period:
5
GRIPS
Name:
grips19_U2
Date: 06.07.2007
grips19
PROFIT AND LOSS ACCOUNT
PROFIT AND LOSS ACCOUNT
Thsd.EURO
Thsd.EURO
NET TURNOVER
5902.37
NET TURNOVER
5902.37
Changes in stock
0.00
- Inputs/Operating supply items 1437.24
- External expenses
1000.69 - Manuf. costs of goods
4028.30
- Personnel expenses
sold
- Wages/Salaries
1533.60
- Recr.-/Layoffs-costs
82.75 - Sales costs
857.21
- Non-wage personnel costs
337.39
- Provisions for pensions
0.00 - R & D
390.98
- Depreciation of fixed assets
151.00
- Other expenses
928.46 - Administration costs
194.64
= OPERATING RESULT
431.24 = OPERATING RESULT
431.24
+ Income from securities
0.00
- Interest and similar expenses
107.18
= RESULT FROM REGULAR BUSINESS OPERATIONS
324.06
Extraordinary income
0.00
- Extraordinary expenses
0.00
= EXTRAORDINARY RESULT
0.00
- Taxes on earnings
81.01
= NET PROFIT/LOSS FOR PERIOD
243.04
APPROPRIATION ACCOUNT
ThdEUR
243.04
Profit/Loss brought forward from prev. period
0.00
- Allocations to retained earnings
121.52
= BALANCE SHEET PROFIT/LOSS
121.52
- Dividends payable
121.52
= Profit/Loss carried forward
0.00
PLANNING VALUES
PLANNED TURNOVER
Personal-Bike
Service
Market 1
Market 1
Planned value
4913.00
925.00
Current value
4520.94
792.68
Absolute variance
-392.06
-132.32
Variance in %
-7.98
-14.30
Current planning quality turnover

0.84
0.71
TOTAL current planning quality
1.55
TOTAL accumulated planning quality
7.43
Current net profit/loss for period
243
Accumulated net profit/loss
1265
Current measure of success
0.00
Accumulated measure of success
0.00

Company: 2
Period:
5
GRIPS
Name:
grips19_U2
Date: 06.07.2007
grips19
CASH FLOW STATEMENT
CASH FLOW
Period Prev.Per.
ThdEUR ThdEUR
243.04
103.53
+ Depreciation
151.00
168.00
+ Provisions for pensions
0.00
0.00
+ Change in inventories
-217.22
64.00
+ Change in trade receivables

-1144.32
36.42
+ Change in liabilities to suppliers
47.25
87.76
= (A.) Cash provided by (used for)operating activities

-920.25
459.71
Purchase of production lines
230.00
580.00
- Purchase of office equipment
0.00
0.00
= (B.) Cash provided by (used for) investing activities

-230.00 -580.00
Change in liabilities to banks
760.47
685.46
+ Inpayments of investors
0.00
0.00
- Dividends paid (previous period)
51.77
143.63
= (C.) Cash provided by (used for) financing activities
708.70
541.83
(A+B+C) Net increase (decrease) in cash and cash equivalents

-441.54
421.54
Cash and cash equivalents at the end of the period
20.00
461.54

Company: 2
Period:
5
GRIPS
Name:
grips19_U2
Date: 06.07.2007
grips19

Market Research Report
MARKET 1
Price
(EURO)
Personal-Bik
Service
Company
grips19_U1
519.00
118.00
Company
grips19_U2
499.00
149.00
Company
grips19_U3
465.00
115.00
Company
grips19_U4
500.00
120.00
Company
grips19_U5
500.00
120.00
Average
496.60
124.40
MARKET 1
Sales
(Unit)
Personal-Bik
Service
Company
grips19_U1
8004
6294
Company
grips19_U2
9060
5320
Company
grips19_U3
7748
7075
Company
grips19_U4
4782
7144
Company
grips19_U5
3877
6507
Total
33471
32340
MARKET 1
Potential Sales
(Unit)
Personal-Bik
Service
Company
grips19_U1
8004
6294
Company
grips19_U2
9060
5320
Company
grips19_U3
7748
7075
Company
grips19_U4
4782
7144
Company
grips19_U5
3877
6507
Total
33471
32340
MARKET 1
MARKET SHARE
(% from Sales ) Personal-Bik
Service
Company
grips19_U1
23,9
19,4
Company
grips19_U2
27,0
16,4
Company
grips19_U3
23,1
21,8
Company
grips19_U4
14,2
22,0
Company
grips19_U5
11,5
20,1
Average
20,0
20,0
ADVERTISING
SALES PROMOTION
CORPORATE
IDENTITY
COMMUNICATION
(Thd.EUR) Personal-Bik
Service Personal-Bik
Service
Company
grips19_U1
160
15
160
15
20
Company
grips19_U2
200
52
95
38
37
Company
grips19_U3
140
30
60
15
25
Company
grips19_U4
100
50
40
25
25
Company
grips19_U5
100
50
40
25
25
Total
700
197
395
118
132
PRODUCT TECHNOLOGY INDEX AWARENESS SALES TO
SALES
BULK BUYER
TENDER
OTHER DATA
Personal-Bik
Service
Company
grips19_U1
1.67
1.13
28 %
1050
0
Company
grips19_U2
1.68
1.16
38 %
750
3000
Company
grips19_U3
1.54
1.12
40 %
1050
2000
Company
grips19_U4
1.46
1.06
48 %
0
0
Company
grips19_U5
1.47
1.08
46 %
0
0
Total / Average
1.56
1.11
40 %
2850
5000
CUSTOMER
STAFF
STAFF
WAITING
SATISFACTION
SALES
PRODUCTION
TIME
OTHER DATA
CUSTOMERS
Company
grips19_U1
77
6
28
12.00
Company
grips19_U2
78
8
45
12.00
Company
grips19_U3
79
7
36
12.00
Company
grips19_U4
93
5
20
12.00
Company
grips19_U5
104
5
20
12.00
Total / Average
86
6
29
12.00

Company: 2
Period:
5
GRIPS
Name:
grips19_U2
Date: 06.07.2007
grips19

REPORTS FROM THE INDUSTRIES
COMPANY
PROFIT AND LOSS ACCOUNT (Thsd.EURO)
grips19_ grips19_ grips19_ grips19_ grips19_
Net turnover
5251
5902
5521
3248
2719
- Manuf. costs of goods sold
3833
4028
3871
1854
1569
- Sales costs
688
857
715
521
510
- R & D
256
391
356
213
211
- Adminstration costs
182
195
229
161
184
= OPERATING RESULT (EBIT)
292
431
350
499
246
+ Income from securities
0
0
0
0
0
- Interest and similar expenses
99
107
85
90
90
= RESULT FROM REGULAR BUSINESS OPERATIONS

193
324
265
409
156
+ Extraordinary result
0
0
0
0
0
= PRE-TAX PROFIT/LOSS
193
324
265
409
156
- Taxes on earnings
41
81
66
102
39
= NET PROFIT/LOSS FOR PERIOD
152
243
199
307
117
COMPANY
BALANCE SHEET (Thsd.EURO)
ASSETS
FIXED ASSETS
850
1521
2690
750
750
Tangible Assets
Machinery & equipment
850
1521
2690
750
750
CURRENT ASSETS
2413
2028
1050
2375
2211
Stock
Materials
0
238
220
134
126
Finished goods
0
0
0
0
0
Trade receivables
1575
1771
552
650
544
Securities
0
0
0
0
0
Cash
837
20
278
1591
1542
TOTAL BALANCE
3263
3549
3740
3125
2961
LIABILITIES
EQUITY
845
1154
1231
1025
861
Subscribed capital
200
200
200
200
200
Capital reserves
200
200
200
200
200
Retained Earnings
323
511
633
318
345
Profit/Loss carried forward
-30
0
0
0
0
152
243
199
307
117
PROVISIONS FOR PENSIONS
100
100
100
100
100
LIABILITIES
2317
2295
2409
2000
2000
Liabilities to suppliers
117
135
409
0
0
Liabilities to banks
Residual term over 5 years
2200
600
1000
0
0
Residual term under 1 year
0
265
1000
2000
2000
Overdraft
0
1295
0
0
0
TOTAL BALANCE
3263
3549
3740
3125
2961
COMPANY
KEY RATIOS
Return on sales
2,8 %
4,1 %
3,6 %
9,4 %
4,2 %
Return on equity
21,9 % 25,2 % 17,1 % 41,7 % 13,5 %
Rating
excellen excellen excellen excellen excellen
EBIT
292
431
350
499
246
Tax EBIT
73
108
87
125
61
NOPAT (Net operating profit after tax)
219
323
262
375
184
Capital employed
3145
3414
3331
3125
2961
WACC
6,0 %
6,0 %
6,0 %
6,0 %
6,0 %
Cost of capital
189
205
200
188
178
EVA (NOPAT - Cost of capital)
30
119
63
187
6
Delta EVA (period - previous period)
139
107
-49
268
-105
Current net profit
152
243
199
307
117
Accumulated net profit
768
1265
1464
944
806
Current measure of success
46.04
67.00
62.02
75.99
42.47
Accumulated measure of success
238.62 326.40 348.69 259.46 233.06
EBITDA
362
582
558
549
296
EBIT after cost of capital
103
226
150
312
68
Gearing
0.00
0.44
1.28
0.00
0.00
Free operating cash flow
-409
-811
829
365
195

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EXECUTIVE SUMMARY

for Period 5 / Company 2

You have had to take individual orders to the value of 0 EUR.

(Unit) (EUR/Unit) (ThdEUR) (Unit) (EUR/Unit) (ThdEUR)

Init. Storage Inventory

= Closing storage inv.

(Unit) (EUR/Unit) (ThdEUR) (Unit) (EUR/Unit) (ThdEUR)

Init. Storage Inventory

= Closing storage inv.

(Unit) (EUR/Unit) (ThdEUR) (Unit) (EUR/Unit) (ThdEUR)

Init. Storage Inventory

+ Accruals fr. Prod.

Closing storage inv.

PERSONNEL (OVERVIEW OF COST CENTRES)

Personnel - opening level

= Personnel - closing level

TOTAL personnel costs

Hydraulic disc brakes

DEPR. OFFICE EQUIPMENT

Space (Start of period)

Required Space (absolute,sqm)

Utilisation of space (in %)

Productivity (end of last period)

Loss through adjustment of new staff

Gain through training

Gain through learning curve

Loss through unlearning

Total productivity (worker/period)

Sales volume current period

Sales volume previous period

Demanded output units

(Per.) (ThdEUR) value

quantity capacity available delivery staff material 1 material 2 material 3

UTILISATION OF TECHNICAL EQUIPMENT

10226 Required staff

12314 Required staff previous services

11800 if needed subcontractors

Utilisation of technical equipment(%)

80.00 Waiting time (days)

COST CATEGORY ACCOUNT

Other fixed costs

COST CENTRE ACCOUNT

Other fixed costs

COST UNIT ACCOUNT (in Thsd.EURO)

= Direct costs for materials (I)

Direct costs for production (1)

= Production costs (II)

= COST OF GOODS MANUFACTURED (CGM) (I+II)

COST UNIT ACCOUNT (costs in EURO per item)

= Direct costs for materials (I)

Direct costs for production(1)

= Production costs (II)

= COST OF GOODS MANUFACTURED (CGM) (I+II)

- Stock withdr.del.costs 3077.06

75.00 154.80 154.80

67.03 1510.91 267.51

= PROFIT CONTRIBUTION II 1096.60

62.75 1159.91 164.04

= PROFIT CONTRIBUTION III

89.00 127.37 310.51

- Stock withdr.del.costs 339.63

= PROFIT CONTRIBUTION II 121.04

= PROFIT CONTRIBUTION III