Head Q1(E)Cash (42,500)Accounts Receivable 0Inventory 2,800,000Plant (Gross) 1,500,000Accumulated Depreciation (75,000)Plant (Net) 1,425,000Research (Gross) 0Accumulated Amortization 0Research (Net) 0Prepaid Research Expenditure 0Total Assets 4,182,500Common Stock 3,000,000Accounts Payable 1,260,000Short Term Loan 0Long Term Loan 0Retained Earnings (77,500)Total Liabilities 4,182,500

Head Q1(E)

Revenue 0Variable Cost of Goods Sold 0

Gross Margin 0Inventory Holding Costs (17,500)Marketing Research Costs 0Advertising Costs 0Sales Costs 0After Sales Costs 0Administrative Expenses (60,000)Miscellaneous Expenses 0

PBITDA (77,500)

Plant Depreciation (75,000)

Research Amortization 0

Profit Before Interest And Tax (152,500)

Short Term Interest 0

Long Term Interest 0

Profit Before Tax (152,500)

Tax 0

Profit After Tax (152,500)

Head Q1(E)

Profit After Tax (152,500)

Add: Depreciation 75,000

Decrease (Increase) in Inventory (2,800,000)

Decrease (Increase) in Accounts Rec 0

Increase (Decrease) in Accounts Pay 1,260,000

Cash Flow From Operating Activitie (1,542,500)

Add (Less) Investment in Plant 0

Add (Less) Investment in Research 0

Cash Flow From Investing Activities 0

Increase (Decrease) in Short Term L 0

Increase (Decrease) in Long Term Lo 0

Cash Flow From Financing Activities 0

Net Change in Cash (1,542,500)

Opening Balance 1,500,000

Closing Balance (42,500)

Head Q1(E)

Revenue

Variable Cost of Goods Sold

Gross Margin

Inventory Holding Costs

Marketing Research Costs

Advertising Costs

Sales Costs

After Sales Costs

Administrative Expenses

Miscellaneous Expenses

PBITDA

Plant Depreciation

Research Depreciation

Profit Before Interest And Tax

Short Term Interest

Long Term Interest

Profit Before Tax

Tax

Profit After Tax

Head

Revenue

Cost of Goods Sold

Advertising Costs

Sales Costs

After Sales Costs

Sales Office Cost

Net Contribution

Head

Revenue

Cost of Goods Sold

Sales Costs

After Sales Costs

Net Contribution