{"text_format":"1","workbook":"xlsx","n_sheets":5,"sheets":["INFO","INPUT","OUTPUT","EXAMPLE","CALCULATION"],"not_rendered":{"charts":2,"images":1,"macros":1,"external_links":0,"defined_names":3,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"INFO","index":0,"n_rows":54,"n_cols":12,"rows_kept":54,"cut":false,"hidden":false,"merged":[]}
[]
[null,null,"BREAK EVEN ANALYSIS"]
[]
[]
[null,"Purpose"]
[]
[null,"To calculate the sales volume required to cover all operating costs, both fixed and variable."]
[]
[null,"This worksheet and linked graph illustrates the point where no profit or loss results and how variations"]
[null,"of sales and/or expenses, give varying results to profit or loss."]
[]
[]
[null,"Steps"]
[]
[null,1,null,"Enter name, date and other requested data on the INPUT tab."]
[]
[null,2,null,"The graph will automatically be updated."]
[]
[null,3,null,"The document and graph is now ready to print - OUTPUT.  "]
[null,null,null,null,"NOTE: To just print the graph, select the graph then print."]
[null,null,null,null,""]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Break Even.xls"]

{"sheet":"INPUT","index":1,"n_rows":13,"n_cols":6,"rows_kept":13,"cut":false,"hidden":false,"merged":[]}
[]
[null,"BREAK-EVEN ANALYSIS "]
[null,"INPUT FORM"]
[]
[null,"NAME:","SAMPLE PTY LIMITED"]
[null,"DATE:","2003-06-30"]
[]
[null,null,null,null,"Gross profit as a % of Sales =",0.2]
[null,null,null,null,"Other  Expenses as a % of Sales =",0.05]
[null,null,null,null,"Fixed Expenses per year =",50000]
[null,null,null,"Expected Annual Sales"]
[null,null,null,null,"Highest =",200000]
[null,null,null,null,"Lowest =",100000]

{"sheet":"OUTPUT","index":2,"n_rows":26,"n_cols":10,"rows_kept":26,"cut":false,"hidden":false,"merged":[]}
[null,{"$f":"INPUT!C5","v":"SAMPLE PTY LIMITED"}]
[null,{"$f":"INPUT!C6","v":"2003-06-30"}]
[]
[]
[null,null,null,null,null,null,"Gross Profit as a % of Sales =",{"$f":"INPUT!F8","v":0.2}]
[null,null,null,null,null,null,"Other Expenses as a % of Sales =",{"$f":"INPUT!F9","v":0.05}]
[null,null,null,null,null,null,"Fixed Expenses per year =",{"$f":"INPUT!F10","v":50000}]
[null,null,null,null,null,"Expected Annual Sales"]
[null,null,null,null,null,null,"Highest =",{"$f":"INPUT!F12","v":200000}]
[null,null,null,null,null,null,"Lowest =",{"$f":"INPUT!F13","v":100000}]
[]
[null,null,null,null,null,null,null,"TOTAL"]
[null,null,null,null,"FIXED","COST OF","OTHER","VARIABLE ","TOTAL","PROFIT OR"]
[null,null,"NO.","SALES","EXPENSES","SALES","EXPENSES","EXPENSES","EXPENSES","(LOSS)"]
[null,null,1,{"$f":"INPUT!F13","v":100000},{"$f":"INPUT!$F$10","v":50000},{"$f":"D15-(D15*INPUT!$F$8)","v":80000},{"$f":"D15*(INPUT!$F$9)","v":5000},{"$f":"SUM(F15:G15)","v":85000},{"$f":"SUM(E15:G15)","v":135000},{"$f":"D15-I15","v":-35000}]
[null,null,2,{"$f":"(INPUT!$F$12-INPUT!$F$13)/9+D15","v":111111.11111111111},{"$f":"INPUT!$F$10","v":50000},{"$f":"D16-(D16*INPUT!$F$8)","v":88888.888888888891},{"$f":"D16*(INPUT!$F$9)","v":5555.5555555555557},{"$f":"SUM(F16:G16)","v":94444.444444444453},144444.44444444444,-33333.333333333328]
[null,null,3,{"$f":"(INPUT!$F$12-INPUT!$F$13)/9+D16","v":122222.22222222222},{"$f":"INPUT!$F$10","v":50000},{"$f":"D17-(D17*INPUT!$F$8)","v":97777.777777777781},{"$f":"D17*(INPUT!$F$9)","v":6111.1111111111113},103888.88888888889,153888.88888888891,-31666.666666666686]
[null,null,4,{"$f":"(INPUT!$F$12-INPUT!$F$13)/9+D17","v":133333.33333333334},{"$f":"INPUT!$F$10","v":50000},{"$f":"D18-(D18*INPUT!$F$8)","v":106666.66666666667},{"$f":"D18*(INPUT!$F$9)","v":6666.6666666666679},113333.33333333334,163333.33333333334,-30000]
[null,null,5,{"$f":"(INPUT!$F$12-INPUT!$F$13)/9+D18","v":144444.44444444447},{"$f":"INPUT!$F$10","v":50000},{"$f":"D19-(D19*INPUT!$F$8)","v":115555.55555555558},{"$f":"D19*(INPUT!$F$9)","v":7222.2222222222235},122777.7777777778,172777.77777777778,-28333.333333333314]
[null,null,6,{"$f":"(INPUT!$F$12-INPUT!$F$13)/9+D19","v":155555.55555555559},{"$f":"INPUT!$F$10","v":50000},{"$f":"D20-(D20*INPUT!$F$8)","v":124444.44444444447},{"$f":"D20*(INPUT!$F$9)","v":7777.7777777777801},132222.22222222225,182222.22222222225,-26666.666666666657]
[null,null,7,{"$f":"(INPUT!$F$12-INPUT!$F$13)/9+D20","v":166666.66666666672},{"$f":"INPUT!$F$10","v":50000},{"$f":"D21-(D21*INPUT!$F$8)","v":133333.33333333337},{"$f":"D21*(INPUT!$F$9)","v":8333.3333333333358},141666.66666666672,191666.66666666672,-25000]
[null,null,8,{"$f":"(INPUT!$F$12-INPUT!$F$13)/9+D21","v":177777.77777777784},{"$f":"INPUT!$F$10","v":50000},{"$f":"D22-(D22*INPUT!$F$8)","v":142222.22222222228},{"$f":"D22*(INPUT!$F$9)","v":8888.8888888888923},151111.11111111118,201111.11111111118,-23333.333333333343]
[null,null,9,{"$f":"(INPUT!$F$12-INPUT!$F$13)/9+D22","v":188888.88888888896},{"$f":"INPUT!$F$10","v":50000},{"$f":"D23-(D23*INPUT!$F$8)","v":151111.11111111118},{"$f":"D23*(INPUT!$F$9)","v":9444.4444444444489},160555.55555555562,210555.55555555562,-21666.666666666657]
[null,null,10,{"$f":"(INPUT!$F$12-INPUT!$F$13)/9+D23","v":200000.00000000009},{"$f":"INPUT!$F$10","v":50000},{"$f":"D24-(D24*INPUT!$F$8)","v":160000.00000000006},{"$f":"D24*(INPUT!$F$9)","v":10000.000000000005},170000.00000000006,220000.00000000006,-19999.999999999971]
[]
[null,null,null,null,null,null,"THE BREAK-EVEN POINT IS ",{"$f":"CALCULATION!C5","v":333333.33333333355}]

{"sheet":"EXAMPLE","index":3,"n_rows":26,"n_cols":10,"rows_kept":26,"cut":false,"hidden":false,"merged":[]}
[null,"SAMPLE PTY LIMITED"]
[null,"2003-06-30"]
[null,"(SAMPLE REPORT ONLY)"]
[]
[null,null,null,null,null,null,"Gross Profit as a % of Sales =",0.3]
[null,null,null,null,null,null,"Other Expenses as a % of Sales =",0.11]
[null,null,null,null,null,null,"Fixed Expenses per year =",50000]
[null,null,null,null,null,"Expected Annual Sales"]
[null,null,null,null,null,null,"Highest =",500000]
[null,null,null,null,null,null,"Lowest =",200000]
[]
[null,null,null,null,null,null,null,"TOTAL"]
[null,null,null,null,"FIXED","COST OF","OTHER","VARIABLE ","TOTAL","PROFIT OR"]
[null,null,"NO.","SALES","EXPENSES","SALES","EXPENSES","EXPENSES","EXPENSES","(LOSS)"]
[null,null,1,200000,50000,140000,22000,162000,212000,-12000]
[null,null,2,233333,50000,163333,25667,189000,239000,-5667]
[null,null,3,266667,50000,186667,29333,216000,266000,667]
[null,null,4,300000,50000,210000,33000,243000,293000,7000]
[null,null,5,333333,50000,233333,36667,270000,320000,13333]
[null,null,6,366667,50000,256667,40333,297000,347000,19667]
[null,null,7,400000,50000,280000,44000,324000,374000,26000]
[null,null,8,433333,50000,303333,47667,351000,401000,32333]
[null,null,9,466667,50000,326667,51333,378000,428000,38667]
[null,null,10,500000,50000,350000,55000,405000,455000,45000]
[]
[null,null,null,null,null,null,"THE BREAK-EVEN POINT IS ",263158]

{"sheet":"CALCULATION","index":4,"n_rows":5,"n_cols":3,"rows_kept":5,"cut":false,"hidden":true,"merged":[]}
["CALCULATIONS"]
[]
[null,null,{"$f":"(1-INPUT!F8)+INPUT!F9","v":0.85000000000000009}]
[null,null,{"$f":"1-C3","v":0.14999999999999991}]
[null,"Break-even sales",{"$f":"IF(INPUT!F10=0,0,INPUT!F10/C4)","v":333333.33333333355}]