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36 Months         2005 2005 2005 2005 2005 2005 2005 2005 2005 2005 2005 2005 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2005 2006 2007  
to end Dec 2007         Jan Feb Mar  Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar  Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar  Apr May Jun Jul Aug Sep Oct Nov Dec Year Year Year  
MONTHLY ASSUMPTIONS No. 1 - SALES & FINISHED GOODS INVENTORY TARGETS Help with Entering Assumptions
   
      Set cells below to zero if not entering seasonal assumptions                                                         Total Total Total  
3-year seasonal indices ->> 31.00 28.00 31.00 30.00 31.00 30.00 31.00 31.00 30.00 31.00 30.00 31.00 31.00 28.00 31.00 30.00 31.00 30.00 31.00 31.00 30.00 31.00 30.00 31.00 31.00 28.00 31.00 30.00 31.00 30.00 31.00 31.00 30.00 31.00 30.00 31.00 365.0 365.0 365.0  
                                                                             
Sales - Group1 (000s units or $000):     Use either sales volumes or turnover values throughout this group                                                          
 Subgroup 1a <<->> 100.0 110.0 95.0 115.0 85.0 130.0 105.0 125.0 140.0 145.0 135.0 150.0 170.0 185.0 200.0 215.0 230.0 245.0 260.0 275.0 290.0 305.0 320.0 335.0 350.0 365.0 380.0 395.0 410.0 425.0 440.0 455.0 470.0 485.0 500.0 515.0 1,435.0 3,030.0 5,190.0  
 Subgroup 1b <<->>        
 Subgroup 1c <<->>        
 Subgroup 1d <<->>        
 Subgroup 1e <<->>        
Total sales - Group1 100.0 110.0 95.0 115.0 85.0 130.0 105.0 125.0 140.0 145.0 135.0 150.0 170.0 185.0 200.0 215.0 230.0 245.0 260.0 275.0 290.0 305.0 320.0 335.0 350.0 365.0 380.0 395.0 410.0 425.0 440.0 455.0 470.0 485.0 500.0 515.0 515.0 515.0 515.0  
  1,435.0 3,030.0 5,190.0  
Sales - Group2 (000s units or $000):     Use either sales volumes or turnover values throughout this group                                                          
 Subgroup 2a <<->> 33.5 57.0 70.4 77.1 70.4 83.8 93.8 103.9 110.6 107.2 120.6 115.0 100.0 105.0 110.3 115.8 121.6 127.6 134.0 140.7 147.7 155.1 162.9 171.0 179.6 188.6 198.0 207.9 218.3 229.2 240.7 252.7 265.3 278.6 292.5 307.2 1,043.3 1,591.7 2,858.5  
 Subgroup 2b <<->>        
 Subgroup 2c <<->>        
 Subgroup 2d <<->>        
 Subgroup 2e <<->>        
Total sales - Group2 33.5 57.0 70.4 77.1 70.4 83.8 93.8 103.9 110.6 107.2 120.6 115.0 100.0 105.0 110.3 115.8 121.6 127.6 134.0 140.7 147.7 155.1 162.9 171.0 179.6 188.6 198.0 207.9 218.3 229.2 240.7 252.7 265.3 278.6 292.5 307.2 307.2 307.2 307.2  
  1,043.3 1,591.7 2,858.5  
Sales - Group3 (000s units or $000):     Use either sales volumes or turnover values throughout this group                                                          
 Subgroup 3a <<->> 16.5 28.1 34.7 38.0 34.7 41.3 46.2 51.2 54.5 52.8 59.4 65.0 60.0 66.0 72.6 79.9 87.8 96.6 106.3 116.9 128.6 141.5 155.6 171.2 188.3 207.1 227.8 250.6 275.7 303.3 333.6 367.0 403.6 444.0 488.4 537.3 522.4 1,283.1 4,026.8  
 Subgroup 3b <<->>        
 Subgroup 3c <<->>        
 Subgroup 3d <<->>        
 Subgroup 3e <<->>        
Total sales - Group3 16.5 28.1 34.7 38.0 34.7 41.3 46.2 51.2 54.5 52.8 59.4 65.0 60.0 66.0 72.6 79.9 87.8 96.6 106.3 116.9 128.6 141.5 155.6 171.2 188.3 207.1 227.8 250.6 275.7 303.3 333.6 367.0 403.6 444.0 488.4 537.3 537.3 537.3 537.3  
  522.4 1,283.1 4,026.8  
Sales - Group4 (000s units or $000):     Use either sales volumes or turnover values throughout this group                                                          
 Subgroup 4a <<->> 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 20.0 30.0 40.0 50.0 60.0 70.0 80.0 90.0 100.0 110.0 120.0 130.0 140.0 150.0 160.0 170.0 180.0 190.0 200.0 210.0 220.0 230.0 240.0 120.0 780.0 2,220.0  
 Subgroup 4b <<->>        
 Subgroup 4c <<->>        
 Subgroup 4d <<->>        
 Subgroup 4e <<->>        
Total sales - Group4 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 20.0 30.0 40.0 50.0 60.0 70.0 80.0 90.0 100.0 110.0 120.0 130.0 140.0 150.0 160.0 170.0 180.0 190.0 200.0 210.0 220.0 230.0 240.0 240.0 240.0 240.0  
  120.0 780.0 2,220.0  
Sales - Group5 (000s units or $000):     Use either sales volumes or turnover values throughout this group                                                          
 Subgroup 5a <<->> 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 40.0 60.0 80.0 100.0 120.0 140.0 160.0 180.0 200.0 220.0 240.0 260.0 280.0 300.0 320.0 340.0 360.0 380.0 400.0 420.0 440.0 460.0 480.0 240.0 1,560.0 4,440.0  
 Subgroup 5b <<->>        
 Subgroup 5c <<->>        
 Subgroup 5d <<->>        
 Subgroup 5e <<->>        
Total sales - Group5 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 40.0 60.0 80.0 100.0 120.0 140.0 160.0 180.0 200.0 220.0 240.0 260.0 280.0 300.0 320.0 340.0 360.0 380.0 400.0 420.0 440.0 460.0 480.0 480.0 480.0 480.0  
  240.0 1,560.0 4,440.0  
Sales - Group6 (000s units or $000):     Use either sales volumes or turnover values throughout this group                                                          
 Subgroup 6a <<->> 56.6 51.1 56.6 54.8 56.6 54.8 56.6 56.6 54.8 56.6 54.8 56.6 56.6 51.1 56.6 54.8 56.6 54.8 56.6 56.6 54.8 56.6 54.8 56.6 56.6 51.1 56.6 54.8 56.6 54.8 56.6 56.6 54.8 56.6 54.8 56.6 666.7 666.7 666.7  
 Subgroup 6b <<->>        
 Subgroup 6c <<->>        
 Subgroup 6d <<->>        
 Subgroup 6e <<->>        
Total sales - Group6 56.6 51.1 56.6 54.8 56.6 54.8 56.6 56.6 54.8 56.6 54.8 56.6 56.6 51.1 56.6 54.8 56.6 54.8 56.6 56.6 54.8 56.6 54.8 56.6 56.6 51.1 56.6 54.8 56.6 54.8 56.6 56.6 54.8 56.6 54.8 56.6 56.6 56.6 56.6  
  666.7 666.7 666.7  
Net selling prices ($/unit):     Set cells below to 1.0 unless using sales units                                                           Average Average Average  
 - Group1 ->> 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0  
 - Group2 ->> 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0  
 - Group3 ->> 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0  
 - Group4 ->> 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0  
 - Group5 ->> 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0  
 - Group6 ->> 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0  
                                                                             
Total sales ($000): Note: These values will not be reflected in cashflow projections until credit terms have been specified in sheet M_B Total Total Total  
 - Group1 100.0 110.0 95.0 115.0 85.0 130.0 105.0 125.0 140.0 145.0 135.0 150.0 170.0 185.0 200.0 215.0 230.0 245.0 260.0 275.0 290.0 305.0 320.0 335.0 350.0 365.0 380.0 395.0 410.0 425.0 440.0 455.0 470.0 485.0 500.0 515.0 1,435.0 3,030.0 5,190.0  
 - Group2 33.5 57.0 70.4 77.1 70.4 83.8 93.8 103.9 110.6 107.2 120.6 115.0 100.0 105.0 110.3 115.8 121.6 127.6 134.0 140.7 147.7 155.1 162.9 171.0 179.6 188.6 198.0 207.9 218.3 229.2 240.7 252.7 265.3 278.6 292.5 307.2 1,043.3 1,591.7 2,858.5  
 - Group3 16.5 28.1 34.7 38.0 34.7 41.3 46.2 51.2 54.5 52.8 59.4 65.0 60.0 66.0 72.6 79.9 87.8 96.6 106.3 116.9 128.6 141.5 155.6 171.2 188.3 207.1 227.8 250.6 275.7 303.3 333.6 367.0 403.6 444.0 488.4 537.3 522.4 1,283.1 4,026.8  
 - Group4 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 20.0 30.0 40.0 50.0 60.0 70.0 80.0 90.0 100.0 110.0 120.0 130.0 140.0 150.0 160.0 170.0 180.0 190.0 200.0 210.0 220.0 230.0 240.0 120.0 780.0 2,220.0  
 - Group5 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 40.0 60.0 80.0 100.0 120.0 140.0 160.0 180.0 200.0 220.0 240.0 260.0 280.0 300.0 320.0 340.0 360.0 380.0 400.0 420.0 440.0 460.0 480.0 240.0 1,560.0 4,440.0  
 - Group6 56.6 51.1 56.6 54.8 56.6 54.8 56.6 56.6 54.8 56.6 54.8 56.6 56.6 51.1 56.6 54.8 56.6 54.8 56.6 56.6 54.8 56.6 54.8 56.6 56.6 51.1 56.6 54.8 56.6 54.8 56.6 56.6 54.8 56.6 54.8 56.6 666.7 666.7 666.7  
Total sales ($000) 236.6 276.2 286.7 314.9 276.7 339.9 331.6 366.7 389.9 391.6 399.8 416.6 416.6 467.1 529.5 585.4 646.0 704.1 766.9 829.3 891.2 958.2 1,023.3 1,093.8 1,164.5 1,231.8 1,312.5 1,388.3 1,470.6 1,552.3 1,640.9 1,731.3 1,823.8 1,924.2 2,025.7 2,136.0 2,136.0 2,136.0 2,136.0  
                                                                          4,027.4 8,911.4 19,401.9  
Bad debts as % sales ->> 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5      
                                                                             
Desired finished inventory as % sales for X    
months ahead:        X = 0 to 4     Set cells below to zero unless manufacturer with finished inventories                                                          
 - Group1   <<->> 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0      
 - Group2   <<->> 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0      
 - Group3   <<->> 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0      
 - Group4   <<->> 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0      
 - Group5   <<->> 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0      
 - Group6   <<->> 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0      
                                                                               
Desired finished inventory (000s) units or equivalent sales    
 value in $000): Opening Set opening values to zero unless manufacturer with finished inventories    
 - Group1 ->> 135.0 90.0 99.0 85.5 103.5 76.5 117.0 94.5 112.5 126.0 130.5 121.5 135.0 153.0 166.5 180.0 193.5 207.0 220.5 234.0 247.5 261.0 274.5 288.0 301.5 315.0 328.5 342.0 355.5 369.0 382.5 396.0 409.5 423.0 436.5 450.0 463.5    
 - Group2 ->> 57.5 30.2 51.3 63.4 69.4 63.4 75.4 84.4 93.5 99.5 96.5 108.5 103.5 90.0 94.5 99.2 104.2 109.4 114.9 120.6 126.6 133.0 139.6 146.6 153.9 161.6 169.7 178.2 187.1 196.5 206.3 216.6 227.4 238.8 250.7 263.3 276.4    
 - Group3 ->> 28.0 14.9 25.3 31.2 34.2 31.2 37.2 41.6 46.1 49.1 47.5 53.5 58.5 54.0 59.4 65.3 71.9 79.1 87.0 95.7 105.2 115.8 127.3 140.1 154.1 169.5 186.4 205.1 225.6 248.1 272.9 300.2 330.3 363.3 399.6 439.6 483.5    
 - Group4 ->> 9.0 9.0 9.0 9.0 9.0 9.0 9.0 9.0 9.0 9.0 9.0 9.0 9.0 9.0 18.0 27.0 36.0 45.0 54.0 63.0 72.0 81.0 90.0 99.0 108.0 117.0 126.0 135.0 144.0 153.0 162.0 171.0 180.0 189.0 198.0 207.0 216.0    
 - Group5 ->> 18.0 18.0 18.0 18.0 18.0 18.0 18.0 18.0 18.0 18.0 18.0 18.0 18.0 18.0 36.0 54.0 72.0 90.0 108.0 126.0 144.0 162.0 180.0 198.0 216.0 234.0 252.0 270.0 288.0 306.0 324.0 342.0 360.0 378.0 396.0 414.0 432.0    
 - Group6 ->> 40.0 51.0 46.0 51.0 49.3 51.0 49.3 51.0 51.0 49.3 51.0 49.3 51.0 51.0 46.0 51.0 49.3 51.0 49.3 51.0 51.0 49.3 51.0 49.3 51.0 51.0 46.0 51.0 49.3 51.0 49.3 51.0 51.0 49.3 51.0 49.3 51.0    
                                                                                           
Supplementary Data & Calculations: