excel sheet

CashFlows.xlsx

Break Even Points

Revenue and Expenses Drivers
Opening (Total) Cost	$500,000
Opening Cost Per Unit	$25
Total Variable Cost	$603,301
Number of Units	20000
Cost per Unit=(Total fixed costs + Total variable costs) ÷ Total units produced
Cost Per Unit=	$55.17
Breaking Even Point=Fixed Cost/(Sales price-Variable Cost)
Breaking Even point value=	$21.30
Breaking Even Point in Units= Fixed Cost/Margin per Unit
Breaking Even Point in Units=	3.125
Breaking Even Point in Dollars=Sales price per unit x Breaking Even point per Unit
Breaking Even point for dollars=	$1,175.00
The Business has a starting input of $500,000
In the worst case, discount is high and taxes are high too. Labor and all other expenses remain contant or go higher than usual business.
In the best case, there is lower discount, lower taxes and expences, e.g. labor are lower.

Business Case Cash Flow for Usual Business Case
CASH FLOW PROJECTIONS	Jan	2019	Number of Units	20000
CASH REVENUE (In)			Fixed Price per unit	$25
Opening Balance		$500,000	Price Per Unit (Usual Business)	$47.11
Revenue from Product Sales		$942,107
Revenue from Service Sales		$300,782
TOTAL CASH REVENUES		$1,742,889
CASH DISBURSEMENTS (Out)
Facuility Setup		$150,000
Procurement		$100,000
Cash Payments to Trade Suppliers		$78,968
Management Draws		$33,469
Labour		$398,778
Promotion Expences Paid		$227,099
Professional Fees Paid		$15,986
Rent/Mortgage Payments		$0
Insurance Paid		$9,380
Telecommunications Payment		$25,039
Utilities Payments		$100,859
TOTAL CASH DISBURSEMENTS		$1,139,578
CASH FLOW		$603,311
OPENING CASH BALANCE		$0
CLOSING CASH BALANCE		$603,311

Business Case Cash Flow For Worst Case Scenario
CASH FLOW PROJECTIONS	Jan	2019	Units	20000
CASH REVENUE (In)			Fixed Cost Per Unit	$25
Doscount Rate		10%	Variable Cost	$30.17
Opening Balance		$603,311
Revenue from Product Sales		$942,107
Revenue from Service Sales		$300,782
TOTAL CASH REVENUES		$1,846,200
Total after discount (NPV)		$1,818,310
CASH DISBURSEMENTS (Out)
Facuility Setup		$150,000
Procurement		$100,000
Cash Payments to Trade Suppliers		$78,968
Management Draws		$33,469
Labour		$398,778
Promotion Expences Paid		$227,099
Professional Fees Paid		$15,986
Rent/Mortgage Payments		$0
Insurance Paid		$9,380
Telecommunications Payment		$25,039
Utilities Payments		$100,859
Taxes (16%)		$290,929.66
TOTAL CASH DISBURSEMENTS		$1,430,508
CASH FLOW		$415,692
OPENING CASH BALANCE		$0
CLOSING CASH BALANCE		$415,692

Business Case Cash Flow For Best Case Scenario
CASH FLOW PROJECTIONS	Jan	2019	Units	20000
CASH REVENUE (In)			Cost per Unit	$25
Doscount Rate		5%	Variable Cost	38.1702705985
Opening Balance		$603,311
Revenue from Product Sales		$942,107
Revenue from Service Sales		$300,782
TOTAL CASH REVENUES		$1,846,200
Total after discount (NPV)		$1,832,166
CASH DISBURSEMENTS (Out)
Facuility Setup		$150,000
Procurement		$100,000
Cash Payments to Trade Suppliers		$50,968
Management Draws		$33,469
Labour		$298,778
Promotion Expences Paid		$127,099
Professional Fees Paid		$15,986
Rent/Mortgage Payments		$0
Insurance Paid		$9,380
Telecommunications Payment		$25,039
Utilities Payments		$88,859
Taxes (10%)		$183,216.59
TOTAL CASH DISBURSEMENTS		$1,082,795
CASH FLOW		$763,405
OPENING CASH BALANCE		$0
CLOSING CASH BALANCE		$763,405