Overall

Turnover
Cost of goods sold
Material (including material overhead of $2500)
Direct labour
Machine Overhead
General overhead
Factory support & supplies

Fasteners

103000
70000

96000
52240

31000
1610
4400
32990

17760
31000
1610
4400

15230

17760

3490

3490

6500
6500

400
6500

Machining department
Tooling department

13450
3050

2400
2440

Trading Margin

33000

43760

5800

4350

Technical Administration
Support departments

Reserarch & Development

Sales, General & Administration
Administration
Marketing & Selling
Shipping & Distribution
Commissions Expense
Income before Taxation

17700

17700

2760
7930
3170
3840

2760
7930
3170
3840

9500

21710

Machines
7000

0
0
0
0
6100
0
11050
610
-10760
1450
0
0
0
0
-12210

4500 for Attaching machine service cost. Balance engineering cost, 20% for fastener
production machinery repair and rest for attaching machines manufacturing
2.4M for repair of production machinery and rest for manufacture and refitting of
attaching machines
20% for attaching machines and rest for fasteners

0% for fastener
acturing

nd refitting of

SS
Sale
Material Cost
Direct labour

Ring
46.75

Prong
Tack
$ per 1000 units
39.83
17.8

SS
Total ($000)
38.4

12000

11.2
1.32

10.09
1.43

6.02
0.21

14.18
0.66

2874.866
338.8235

Overhead
Machines
General

29.81
2.06
27.75

27.6
2.29
25.31

5.24
0.82
4.42

15.9
1.8
14.1

7651.765
528.7701
7122.995

Total Cost

42.33

39.12

11.47

30.74

10865.45

4.42

0.71

6.33

7.66

1134.545

Gross Profit
Units

256684492 225960331.4 3370786517 390625000

Ring

Prog
Tack
Total ($000)
9000
60000
15000

Total
96000

2279.94 20292.13 5539.063

323.1233 707.8652 257.8125

30986
1627.62447

6236.505 17662.92 6210.938

517.4492 2764.045 703.125
5719.056 14898.88 5507.813

37762.1287
4513.38916
33248.7395

8839.568 38662.92 12007.81

70375.7566

160.4318 21337.08 2992.188

25624.2434

Fasteners sale through Automatic Machines

Fasteners attatched through average rented machine
Automatic machines rented
Average rent per year
Total rent
Average modification expense per year
Research & Development
Service cost per year
Manufacturing Cost (Machining)
Manufacturing Cost (Tooling)
Engineering cost for attaching machine manufacturing
(Technical Administration)
Profit on sale of fasteners (On average)

Year
Manufacturing cost(Machining + Tooling)
Research & Development
Engineering Cost
Profit on sale of fasteners (On average)
Total rent
Other expenses
Total
IRR
Since above calculation is at current prices so IRR>0 means
profitable

(Amount in $)
49,000,000.00
7,000.00
7,000.00
954.93
6,684,507.04
1,400,000.00
1,450,000.00
4,500,000.00
163,211,384.94
9,252,690.04

(One time)
(One time)
(One time)
(One time)

1,600,000.00
11,081,145.83

-172,464,074.97
-1,450,000.00
-1,600,000.00

-175,514,074.97

11,081,145.83
6,684,507.04
-5,900,000.00
11,865,652.88
3.0626%

0.03

Weigthed average production of Manual (Having life of 10 years)

Weigthed average production of Automatic machines
This year total manufacturing cost for machines ($000)
So Manufacturing cost to be attributed to Automatic machines
This year total tooling costs for machines ($000)
So tooling cost to be attributed to Automatic machines

11,081,145.83
6,684,507.04
-5,900,000.00
11,865,652.88
>0

11,081,145.83
6,684,507.04
-5,900,000.00
11,865,652.88

11,081,145.83
6,684,507.04
-5,900,000.00
11,865,652.88

11,081,145.83
6,684,507.04
-5,900,000.00
11,865,652.88

11,081,145.83
6,684,507.04
-5,900,000.00
11,865,652.88

11,081,145.83
6,684,507.04
-5,900,000.00
11,865,652.88

81.05263158
380.4347826
10760
8870.183964
610
502.863589

10

11

12

13

11,081,145.83
6,684,507.04
-5,900,000.00
11,865,652.88

11,081,145.83
6,684,507.04
-5,900,000.00
11,865,652.88

11,081,145.83
6,684,507.04
-5,900,000.00
11,865,652.88

11,081,145.83
6,684,507.04
-5,900,000.00
11,865,652.88

11,081,145.83
6,684,507.04
-5,900,000.00
11,865,652.88

11,081,145.83
6,684,507.04
-5,900,000.00
11,865,652.88

14

15

16

17

18

19

11,081,145.83
6,684,507.04
-5,900,000.00
11,865,652.88

11,081,145.83
6,684,507.04
-5,900,000.00
11,865,652.88

11,081,145.83
6,684,507.04
-5,900,000.00
11,865,652.88

11,081,145.83
6,684,507.04
-5,900,000.00
11,865,652.88

11,081,145.83
6,684,507.04
-5,900,000.00
11,865,652.88

11,081,145.83
6,684,507.04
-5,900,000.00
11,865,652.88

20

11,081,145.83
6,684,507.04
-5,900,000.00
11,865,652.88

Sale

SS
Ring
Total ($000)
12000

Prog
9000

Tack
60000

15000

Material Cost
Direct labour

2874.86631 2279.939744 20292.13483

338.8235294 323.1232739 707.8651685

5539.0625
257.8125

Overhead
Machines
General (Modified)
General (Initial)

3817.136484 3157.68022 9642.18643 3245.83444

528.7700535 517.4491589 2764.044944
703.125
3288.366431 2640.231061 6878.141487 2542.70944
7122.994652 5719.055988 14898.8764 5507.8125

Total Cost

7030.826324 5760.743238 30642.18643 9042.70944

Gross Profit

4969.173676 3239.256762 29357.81357 5957.29056

41.41%
35.99%
48.93%
39.72%

Research & Development

Administration
Marketing & Selling
Shipping & Distribution
Commissions Expense

0
315.4285714
1132.857143
452.8571429
219.4285714

Profit before tax

Profitability

2848.602247 1648.828191 14686.61357 2289.49056

23.74%
18.32%
24.48%
15.26%

0
236.5714286
849.6428571
339.6428571
164.5714286

3480
1766.4
4758
1902
2764.8

870
441.6
1189.5
475.5
691.2

Total
96000
30986
1627.624
19862.84
4513.389
15349.45
33248.74

15349.45
33248.74

52476.47
43523.53
45.34%
4350
2760
7930
3170
3840
21473.53
22.37%

4350
2760
7930
3170
3840

Attaching capacity for all machines in the field

Attaching capacity for manual machines in the field
Attaching capacity for automatic machines in the field
ML's unit sales volume for all four categories
Operation in minutes
Operation in hours

287,025.00 per minute

35,525.00 per minute
251,500.00 per minute
4,244,056,340.24
14,786.36
246.44