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    Product Profitability Analysis

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    Avinash Kumar
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    Product Profitability Analysis

    Uploaded by

    Avinash Kumar
    24 views2 pages
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    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as XLS, PDF, TXT or read online from Scribd
    Download as xls, pdf, or txt
    24 views2 pages

    Product Profitability Analysis

    Uploaded by

    Avinash Kumar
    s

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as XLS, PDF, TXT or read online from Scribd
    Download as xls, pdf, or txt
    of 2

    [Company Name]

    Product Profitability Analysis


    [Date]
    Dark gray cells will be calculated for you. You do not need to enter anything into them.

    [Product Name]
    Inventory Movement
    Number of units in inventoryBeginning of period
    Production
    Units sold
    Number of units in inventoryEnd of period

    Q1
    1,200
    700
    800
    1,100

    Q2
    1,100
    800
    600
    1,300

    Q3
    1,300
    800
    500
    1,600

    Q4
    1,600
    600
    750
    1,450

    Annual
    1,200
    2,900
    2,650
    1,450

    Profitability Analysis
    Product revenue

    Q1
    $400,000

    Q2
    $425,000

    Q3
    $285,000

    Q4
    $395,000

    $1,505,000

    Cost of Goods Sold


    Material costs
    Labor costs
    Logistics costs
    Other direct costs
    Total cost of goods sold

    Q1
    $90,000
    120,000
    45,000
    0
    $255,000

    Q2
    $80,000
    120,000
    40,000
    0
    $240,000

    Q3
    $80,000
    115,000
    35,000
    0
    $230,000

    Q4
    $75,000
    110,000
    45,000
    0
    $230,000

    Annual
    $325,000
    465,000
    165,000
    0
    $955,000

    Gross margin
    Margin contribution percentage

    $145,000
    36.3%

    $185,000
    43.5%

    $55,000
    19.3%

    $165,000
    41.8%

    $550,000
    36.5%

    Indirect Product Costs


    Product marketing
    Other indirect product costs
    Total other product costs

    Q1
    $60,000
    25,000
    $85,000

    Q2
    $60,000
    25,000
    $85,000

    Q3
    $60,000
    25,000
    $85,000

    Q4
    $60,000
    30,000
    $90,000

    Annual
    $240,000
    105,000
    $345,000

    Quarterly product profit (loss)

    $60,000

    $100,000

    ($30,000)

    $75,000

    $205,000

    Summary Metrics
    Average sales price per unit sold
    Material cost per unit produced
    Labor cost per unit produced

    Q1
    $500.00
    $128.57
    $171.43

    Q2
    $708.33
    $100.00
    $150.00

    Q3
    $570.00
    $100.00
    $143.75

    Q4
    $526.67
    $125.00
    $183.33

    Annual
    $567.92
    $112.07
    $160.34

    Summary Metrics per Quarter


    $800.00

    $700.00

    $600.00

    $500.00
    $400.00

    $300.00

    $200.00

    $100.00

    $0.00

    Average sales price per unit sold

    Material cost per unit produced

    Labor cost per unit produced

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