Year 1
 
    Year 2 >>>
 
    Year 3 >>>
 
    Years 1-3 >>>
 
    <<< Year 1
 
    Year 2
 
    Year 3 >>>
 
    Years 1-3 >>>
 
    <<< Year 1
 
    <<< Year 2
 
    Year 3
 
    Years 1-3 >>>
 
    <<< Year 1
 
     
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. 2 - COST OF MATERIALS/GOODS, INVENTORY & PURCHASES Help with Entering Assumptions
   
      Set cells below to zero if not entering seasonal assumptions                                                         Total Total Total  
3-year seasonal indices ->> 5.00 4.00 4.00 5.00 4.00 4.00 5.00 4.00 4.00 5.00 4.00 4.00 5.00 4.00 4.00 5.00 4.00 4.00 5.00 4.00 4.00 5.00 4.00 4.00 5.00 4.00 4.00 5.00 4.00 4.00 5.00 4.00 4.00 5.00 4.00 4.00 52.0 52.0 52.0  
                                                                             
Finished goods required (000s units    
 or equivalent sales value in $000): Total Total Total  
 - Group1 55.0 119.0 81.5 133.0 58.0 170.5 82.5 143.0 153.5 149.5 126.0 163.5 188.0 198.5 213.5 228.5 243.5 258.5 273.5 288.5 303.5 318.5 333.5 348.5 363.5 378.5 393.5 408.5 423.5 438.5 453.5 468.5 483.5 498.5 513.5 528.5 1,435.0 3,196.5 5,352.0  
 - Group2 6.2 78.2 82.5 83.1 64.4 95.9 102.8 113.0 116.6 104.1 132.7 110.0 86.5 109.5 115.0 120.7 126.8 133.1 139.8 146.7 154.1 161.8 169.9 178.4 187.3 196.6 206.5 216.8 227.6 239.0 251.0 263.5 276.7 290.5 305.1 320.3 1,089.3 1,642.1 2,981.0  
 - Group3 3.4 38.5 40.6 41.0 31.7 47.2 50.6 55.7 57.5 51.3 65.3 70.0 55.5 71.4 78.5 86.4 95.0 104.5 115.0 126.5 139.1 153.1 168.4 185.2 203.7 224.1 246.5 271.1 298.3 328.1 360.9 397.0 436.7 480.3 528.4 581.2 552.9 1,378.6 4,356.2  
 - 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 29.0 39.0 49.0 59.0 69.0 79.0 89.0 99.0 109.0 119.0 129.0 139.0 149.0 159.0 169.0 179.0 189.0 199.0 209.0 219.0 229.0 239.0 249.0 120.0 879.0 2,328.0  
 - 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 58.0 78.0 98.0 118.0 138.0 158.0 178.0 198.0 218.0 238.0 258.0 278.0 298.0 318.0 338.0 358.0 378.0 398.0 418.0 438.0 458.0 478.0 498.0 240.0 1,758.0 4,656.0  
 - Group6 67.6 46.2 61.6 53.2 58.3 53.2 58.3 56.6 53.2 58.3 53.2 58.3 56.6 46.2 61.6 53.2 58.3 53.2 58.3 56.6 53.2 58.3 53.2 58.3 56.6 46.2 61.6 53.2 58.3 53.2 58.3 56.6 53.2 58.3 53.2 58.3 677.6 666.7 666.7  
     
Unit cost of materials/packaging or goods for    
resale ($/unit, or $ 0.xx if units not used):     Set cells below to zero only if a 'pure' services business                                                         Average Average Average  
 - Group1 ->> 0.36 0.36 0.36 0.36 0.36 0.36 0.36 0.36 0.36 0.36 0.36 0.36 0.33 0.33 0.33 0.33 0.33 0.33 0.33 0.33 0.33 0.33 0.33 0.33 0.33 0.33 0.33 0.33 0.33 0.33 0.33 0.33 0.33 0.33 0.33 0.33 0.36 0.33 0.33  
 - Group2 ->> 0.38 0.38 0.38 0.38 0.38 0.38 0.38 0.38 0.38 0.38 0.38 0.38 0.38 0.37 0.37 0.36 0.35 0.35 0.34 0.33 0.32 0.32 0.31 0.30 0.30 0.29 0.28 0.28 0.27 0.26 0.25 0.25 0.24 0.23 0.23 0.22 0.38 0.34 0.26  
 - Group3 ->> 0.40 0.40 0.40 0.40 0.40 0.40 0.40 0.40 0.40 0.40 0.40 0.40 0.40 0.40 0.39 0.39 0.38 0.38 0.37 0.37 0.36 0.36 0.35 0.35 0.34 0.34 0.33 0.33 0.32 0.32 0.31 0.31 0.30 0.30 0.29 0.29 0.40 0.37 0.31  
 - Group4 ->> 0.40 0.40 0.40 0.40 0.40 0.40 0.40 0.40 0.40 0.40 0.40 0.40 0.40 0.40 0.39 0.39 0.38 0.38 0.37 0.37 0.36 0.36 0.35 0.35 0.34 0.34 0.33 0.33 0.32 0.32 0.31 0.31 0.30 0.30 0.29 0.29 0.40 0.37 0.31  
 - Group5 ->> 0.40 0.40 0.40 0.40 0.40 0.40 0.40 0.40 0.40 0.40 0.40 0.40 0.35 0.35 0.35 0.35 0.35 0.35 0.34 0.34 0.34 0.34 0.34 0.34 0.34 0.34 0.34 0.33 0.33 0.33 0.33 0.33 0.33 0.33 0.33 0.33 0.40 0.35 0.33  
 - Group6 ->> 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.30 0.30 0.30 0.30 0.30 0.30 0.30 0.30 0.30 0.30 0.30 0.30 0.30 0.30 0.30 0.30 0.30 0.30 0.30 0.30 0.30 0.30 0.30 0.30 0.35 0.30 0.30  
                                                                             
Cost of materials/packaging or goods required ($000):    
 - Group1 19.8 42.8 29.3 47.9 20.9 61.4 29.7 51.5 55.3 53.8 45.4 58.9 62.0 65.5 70.5 75.4 80.4 85.3 90.3 95.2 100.2 105.1 110.1 115.0 120.0 124.9 129.9 134.8 139.8 144.7 149.7 154.6 159.6 164.5 169.5 174.4    
 - Group2 2.3 29.7 31.3 31.6 24.5 36.4 39.1 42.9 44.3 39.6 50.4 41.8 32.9 40.8 42.1 43.3 44.6 45.9 47.2 48.6 49.9 51.3 52.7 54.0 55.4 56.8 58.2 59.6 61.0 62.4 63.7 65.1 66.4 67.7 68.9 70.1    
 - Group3 1.3 15.4 16.3 16.4 12.7 18.9 20.2 22.3 23.0 20.5 26.1 28.0 22.2 28.2 30.6 33.3 36.1 39.2 42.5 46.2 50.1 54.3 58.9 63.9 69.3 75.1 81.3 88.1 95.4 103.3 111.9 121.1 131.0 141.7 153.2 165.6    
 - Group4 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 11.5 15.2 18.9 22.4 25.9 29.2 32.5 35.6 38.7 41.7 44.5 47.3 49.9 52.5 54.9 57.3 59.5 61.7 63.7 65.7 67.6 69.3 71.0    
 - Group5 8.0 8.0 8.0 8.0 8.0 8.0 8.0 8.0 8.0 8.0 8.0 8.0 7.0 20.3 27.3 34.0 40.9 47.9 54.2 61.1 67.9 74.1 80.9 87.7 93.4 100.1 106.8 112.6 119.2 125.9 131.3 137.9 144.5 149.3 155.8 162.3    
 - Group6 23.7 16.2 21.5 18.6 20.4 18.6 20.4 19.8 18.6 20.4 18.6 20.4 17.0 13.9 18.5 15.9 17.5 15.9 17.5 17.0 15.9 17.5 15.9 17.5 17.0 13.9 18.5 15.9 17.5 15.9 17.5 17.0 15.9 17.5 15.9 17.5    
     
Desired inventory of material/packaging or goods    
 for resale ($000): Opening   Targets ->> Set cells below to zero if a 'pure' services business. Total values will be included in monthly balance sheets                                                  
 - Group1 ->> 50.0 50.0 50.0 50.0 50.0 50.0 50.0 50.0 50.0 50.0 50.0 50.0 50.0 60.0 75.0 90.0 105.0 120.0 135.0 150.0 165.0 180.0 195.0 210.0 225.0 240.0 255.0 270.0 285.0 300.0 315.0 330.0 345.0 360.0 375.0 390.0 405.0      
 - Group2 ->> 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 20.0 21.0 22.1 23.2 24.3 25.5 26.8 28.1 29.5 31.0 32.6 34.2 35.9 37.7 39.6 41.6 43.7 45.8 48.1 50.5 53.1 55.7 58.5 61.4      
 - Group3 ->> 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 22.0 24.2 26.6 29.3 32.2 35.4 39.0 42.9 47.2 51.9 57.1 62.8 69.0 75.9 83.5 91.9 101.1 111.2 122.3 134.5 148.0 162.8 179.1      
 - 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 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      
 - Group5 ->> 100.0 105.0 105.0 105.0 105.0 105.0 105.0 105.0 105.0 105.0 105.0 105.0 105.0 105.0 105.0 105.0 105.0 105.0 105.0 105.0 105.0 105.0 105.0 105.0 105.0 105.0 105.0 105.0 105.0 105.0 105.0 105.0 105.0 105.0 105.0 105.0 105.0      
 - Group6 ->> 12.0 11.9 9.5 9.5 11.9 9.5 9.5 11.9 9.5 9.5 11.9 9.5 9.5 11.9 9.5 9.5 11.9 9.5 9.5 11.9 9.5 9.5 11.9 9.5 9.5 11.9 9.5 9.5 11.9 9.5 9.5 11.9 9.5 9.5 11.9 9.5 9.5      
Total inventory ($000): 202.0 206.9 204.5 204.5 206.9 204.5 204.5 206.9 204.5 204.5 206.9 204.5 204.5 226.9 252.5 280.7 311.6 338.1 367.2 399.1 426.6 456.9 490.0 518.9 550.8 585.5 616.2 650.0 687.0 720.0 756.4 796.2 832.3 872.1 915.6 955.8 1,000.0    
     
Purchases of materials/packaging & goods for resale ($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 19.8 42.8 29.3 47.9 20.9 61.4 29.7 51.5 55.3 53.8 45.4 58.9 72.0 80.5 85.5 90.4 95.4 100.3 105.3 110.2 115.2 120.1 125.1 130.0 135.0 139.9 144.9 149.8 154.8 159.7 164.7 169.6 174.6 179.5 184.5 189.4 516.6 1,229.8 1,946.2  
 - Group2 2.3 29.7 31.3 31.6 24.5 36.4 39.1 42.9 44.3 39.6 50.4 41.8 32.9 41.8 43.1 44.4 45.8 47.1 48.5 49.9 51.3 52.8 54.2 55.7 57.1 58.6 60.1 61.6 63.1 64.6 66.0 67.5 68.9 70.3 71.7 73.1 413.9 567.6 782.8  
 - Group3 1.3 15.4 16.3 16.4 12.7 18.9 20.2 22.3 23.0 20.5 26.1 28.0 32.2 30.2 32.8 35.7 38.8 42.1 45.8 49.7 54.0 58.6 63.6 69.1 75.0 81.3 88.2 95.7 103.8 112.5 122.0 132.2 143.2 155.2 168.0 181.9 221.2 552.6 1,459.1  
 - Group4 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 21.5 25.2 28.9 32.4 35.9 39.2 42.5 45.6 48.7 51.7 54.5 57.3 59.9 62.5 64.9 67.3 69.5 71.7 73.7 75.7 77.6 79.3 81.0 48.0 430.0 840.4  
 - Group5 13.0 8.0 8.0 8.0 8.0 8.0 8.0 8.0 8.0 8.0 8.0 8.0 7.0 20.3 27.3 34.0 40.9 47.9 54.2 61.1 67.9 74.1 80.9 87.7 93.4 100.1 106.8 112.6 119.2 125.9 131.3 137.9 144.5 149.3 155.8 162.3 101.0 603.4 1,539.3  
 - Group6 23.5 13.8 21.5 21.0 18.0 18.6 22.8 17.4 18.6 22.8 16.2 20.4 19.4 11.5 18.5 18.3 15.1 15.9 19.9 14.6 15.9 19.9 13.6 17.5 19.4 11.5 18.5 18.3 15.1 15.9 19.9 14.6 15.9 19.9 13.6 17.5 234.7 200.0 200.0  
 Total purchases ($000): 64.0 113.8 110.5 128.8 88.1 147.3 123.8 146.1 153.2 148.7 150.1 161.1 167.5 205.8 232.4 251.7 268.4 289.3 312.8 328.0 350.0 374.2 389.1 414.5 437.1 451.4 481.0 502.9 523.2 548.2 575.6 595.6 622.9 651.7 672.9 705.2 1,535.4 3,583.5 6,767.7  
                                                                                           
Supplementary Data & Calculations: