17. Income Statements
Revenues - Prices & Manufacturing Cost
260
260
130
140
390
940
170
310
Table A
Table B
Table C
Storage…
Toy Kit
Accesories
Manufacturing Cost Contribution
Gross margin > 50%
18. Income Statements
Revenues - Market
449 939 1,268 1,712
2,311
1,313
3,851
4,814
7,618
11,027
9,925
15,606
21,068
28,442
Year 1 Year 2 Year 3 Year 4 Year 5
Table A
Table B
Storage Unit
Toy Kit
Accessories
Table C
19. Income Statements
Revenues - Market
449 939 1,268 1,712
2,311
1,313
3,851
4,814
7,618
11,027
9,925
15,606
21,068
28,442
Year 1 Year 2 Year 3 Year 4 Year 5
Table A
Table B
Storage Unit
Toy Kit
Accessories
Table C
30% who buy Tables
also buy Storage Units
20. Income Statements
Revenues - Market
449 939 1,268 1,712
2,311
1,313
3,851
4,814
7,618
11,027
9,925
15,606
21,068
28,442
Year 1 Year 2 Year 3 Year 4 Year 5
Table A
Table B
Storage Unit
Toy Kit
Accessories
Table C
50% who buy Tables
also buy Toy kit per year
21. Income Statements
Revenues - Market
449 939 1,268 1,712
2,311
1,313
3,851
4,814
7,618
11,027
9,925
15,606
21,068
28,442
Year 1 Year 2 Year 3 Year 4 Year 5
Table A
Table B
Storage Unit
Toy Kit
Accessories
Table C
High-Seg Market Growth: 35%
Mid-Seg Market Growth: 45%
22. Income Statements
Revenues - Revenue Mix
79%
57%
54%
55%
54%
13%
9%
11%
11%
11%
8%
9%
6%
7%
8%
25%
28%
27%
27%
Year 1
Year 2
Year 3
Year 4
Year 5
Tables Storage Kits Accesories
23. Income Statements
Revenues - Distribution Channel
77%
74%
83%
86%
90%
23%
26%
17%
14%
10%
Year 1
Year 2
Year 3
Year 4
Year 5
Direct Retail
26. Income Statements
Cost of Sales
47% of Revenue
$0 $1,500,000 $3,000,000 $4,500,000 $6,000,000 $
Year 1
Year 2
Year 3
Year 4
Year 5
Cost of Sales Gross Profit
29. 5,000 -$3,062,500 $0 $3,062,500 $6,125,000
Year 1
Year 2
Year 3
Year 4
Year 5
Revenues Cost of Sales Expenses Net Income
Income Statements
Net Income = R - C - E
5,000 -$3,062,500 $0 $3,062,500 $6,125,000
Year 1
Year 2
Year 3
Year 4
Year 5
31. Assets = Liability + Equity
Account
Receivable
Inventory
Account
Payable
Capital
Retained
Earning
Cash
Note
Payable
Average 30 days
Average 45
days
Average25
days
Balance Statements