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[Company Name] |
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Product Profitability Analysis |
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[Date] |
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Dark gray cells will be calculated for you. You do not need to enter anything into them. |
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[Product Name] |
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Inventory Movement |
Q1 |
Q2 |
Q3 |
Q4 |
Annual |
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Number of units in inventory—Beginning of period |
1,200 |
1,100 |
1,300 |
1,600 |
1,200 |
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Production |
700 |
800 |
800 |
600 |
2,900 |
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Units sold |
800 |
600 |
500 |
750 |
2,650 |
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Number of units in inventory—End of period |
1,100 |
1,300 |
1,600 |
1,450 |
1,450 |
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Profitability Analysis |
Q1 |
Q2 |
Q3 |
Q4 |
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Product revenue |
$400,000 |
$425,000 |
$285,000 |
$395,000 |
$1,505,000 |
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Cost of Goods Sold |
Q1 |
Q2 |
Q3 |
Q4 |
Annual |
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Material costs |
$90,000 |
$80,000 |
$80,000 |
$75,000 |
$325,000 |
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Labor costs |
120,000 |
120,000 |
115,000 |
110,000 |
465,000 |
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Logistics costs |
45,000 |
40,000 |
35,000 |
45,000 |
165,000 |
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Other direct costs |
0 |
0 |
0 |
0 |
0 |
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Total cost of goods sold |
$255,000 |
$240,000 |
$230,000 |
$230,000 |
$955,000 |
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Gross margin |
$145,000 |
$185,000 |
$55,000 |
$165,000 |
$550,000 |
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Margin contribution percentage |
36.3% |
43.5% |
19.3% |
41.8% |
36.5% |
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Indirect Product Costs |
Q1 |
Q2 |
Q3 |
Q4 |
Annual |
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Product marketing |
$60,000 |
$60,000 |
$60,000 |
$60,000 |
$240,000 |
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Other indirect product costs |
25,000 |
25,000 |
25,000 |
30,000 |
105,000 |
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Total other product costs |
$85,000 |
$85,000 |
$85,000 |
$90,000 |
$345,000 |
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Quarterly product profit (loss) |
$60,000 |
$100,000 |
($30,000) |
$75,000 |
$205,000 |
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Summary Metrics |
Q1 |
Q2 |
Q3 |
Q4 |
Annual |
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Average sales price per unit sold |
$500.00 |
$708.33 |
$570.00 |
$526.67 |
$567.92 |
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Material cost per unit produced |
$128.57 |
$100.00 |
$100.00 |
$125.00 |
$112.07 |
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Labor cost per unit produced |
$171.43 |
$150.00 |
$143.75 |
$183.33 |
$160.34 |
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