Kalypso/Budapest/Le Havre

Month 3 Quarter 1 Year 1

Company 1 Kalypso 1 KVIF

DETAILED MONTHLY STATEMENT OF INCOME

OPERATING INCOME
TURNOVER Q(2) PV(3) T(2*3)
Market sales Boat A 45 2700 121500
Market sales Boat B 19 6500 123500
Market sales Boat C 12 13000 156000
Cash subcontract Boat A 0 0 0
Cash subcontract Boat B 0 0 0
Cash subcontract Boat C 0 0 0
Cash sales Plastic 0 0 0
Cash sales Wood 0 0 0
TOTAL (a) 401000

STOCK CHANGES INSF(2)

FINISHEDSI(3)
PRODUCTS Var.(2-3)
Boat A 151500 159000 -7500
Boat B 648000 465000 183000
Boat C 594000 366000 228000
TOTAL (b) 403500

OTHER OPERATING INCOMES (c) 0

TOTAL OPERATING INCOMES (d=a to c) 804500

OPERATING EXPENSES

RAW MATERIAL PURCHASES

Q(2) CU(3) T(2*3)
Supplier purchases Plastic 0 0 0
Supplier purchases Wood 0 0 0
Express purchases Plastic 0 0 0
Express purchases Wood 0 0 0
TOTAL (e) 0

VARIATION IN MATERIALS
SI(2) STOCK
SF(3) Var.(2-3)
Plastic 0 0 0
Wood 0 0 0
TOTAL (f) 0

FINISHED PRODUCTS
Q(2)
PURCHASES
PU(3) T(2*3)
Boat A 40 1500 60000
Boat B 80 3000 240000
Boat C 50 6000 300000
TOTAL (g) 600000

OPERATING EXPENSES
Variable costs
Q (1)
machineQhours
MH/B(2) CU(3) T(1*2*3)
Moulding Boat A 0 0 0 0
Moulding Boat B 0 0 0 0
Moulding Boat C 0 0 0 0
Finishing Boat A 0 0 0 0
Finishing Boat B 0 0 0 0
Finishing Boat C 0 0 0 0
Fixed maintenance expenses
Q(2) CU(3) T(2*3)
Moulding 0 0 0
Finishing 0 0 0
Advertising
Boat A 3000
Boat B 20000
Boat C 14000
Variable expenses SalesTurnover
force net of tax(2)
-3% T(2*3)/100
Boat A 121500 10 12150
Boat B 123500 10 12350
Boat C 156000 10 15600
Costs representative Q(2) CU(3) T(2*3)
Fixed costs representatives 14 6000 84000
Severance costs representatives
Administrative fixed charges 25000
Provision of services 0
Other operating costs 0
TOTAL (h) 186100

DEPRECIATION Gross value(2) -3% T(2*3/1200)

Depreciation on buildings800000 5 3333.33
Other fixed assets 150000 15 1875
Equipment 0 20 0
TOTAL (i) 5208.33

TOTAL OPERATING EXPENSES (j=e TO i) 791308.33

COMPANY RESULTS (k=d-j) 13191.67

INTEREST INCOME
M(2) -3% I(2*3/1200)
Loan or placement interest
Other capital gains 0
TOTAL INTEREST INCOME (l) 0
INTEREST AND FEES
Loan interest at ST 100000 8 666.67
Loan interest to M&LT766666.67 6 3833.33
Negotiated loan interest
Overdraft charges
Other interest and fees 0
TOTAL INTEREST AND FEES (m) 4500

TRADING RESULTS (n=l-m) -4500

CURRENT RESULT (o=k+n) 8691.67

EXCEPTIONAL GAINS
Income on capital transactions
PU(2) Q(3) T(2*3)
Moulding 0 0 0
Finishing 0 0 0
Other exceptional gains 0
TOTAL EXCEPTIONAL GAINS (p) 0
EXCEPTIONAL LOSSES
Expenses on capital transactions
Net worth(2)
Q(3) T(2*3)
Moulding
Finishing
Other exceptional losses 0
TOTAL EXCEPTIONAL LOSSES (q) 0
EXCEPTIONAL EARNINGS (r=p-q) 0
NET INCOME BEFORE CORPORATION TAX (s=o+r) 8691.67

Licence accorded to
IUT GEA
LE HAVRE