{"text_format":"3","workbook":"xlsx","n_sheets":1,"sheets":["Profit and loss statement"],"not_rendered":{"images":1,"defined_names":1},"read":"whole","date_system":"1900"}

{"sheet":"Profit and loss statement","index":0,"n_rows":72,"n_cols":9,"rows_kept":72}
[{"$nulls":8}," "]
[]
[null,"Gross margin  [L / J]",{"$f":"IF(E14=0,\"-\",E24/E14)","v":"-"}]
[null,"Return on sales  [T / J]",{"$f":"IF(E14=0,\"-\",E72/E14)","v":"-"}]
[]
[null,null,"Prior Period","Budget","Current Period","Current Period as % of Sales","  % Change from Prior Period","% Change from \nBudget"]
[]
[null,"Sales Revenue"]
[]
[null,"Product/Service 1",{"$nulls":3},{"$f":"IF($E$14=0,\"\",E10/$E$14)","v":""},{"$f":"IF(E10=0,\"\",E10/C10-1)","v":""},{"$f":"IF(E10=0,\"\",E10/D10-1)","v":""}]
[null,"Product/Service 2",{"$nulls":3},{"$f":"IF($E$14=0,\"\",E11/$E$14)","v":""},{"$f":"IF(E11=0,\"\",E11/C11-1)","v":""},{"$f":"IF(E11=0,\"\",E11/D11-1)","v":""}]
[null,"Product/Service 3",{"$nulls":3},{"$f":"IF($E$14=0,\"\",E12/$E$14)","v":""},{"$f":"IF(E12=0,\"\",E12/C12-1)","v":""},{"$f":"IF(E12=0,\"\",E12/D12-1)","v":""}]
[null,"Product/Service 4",{"$nulls":3},{"$f":"IF($E$14=0,\"\",E13/$E$14)","v":""},{"$f":"IF(E13=0,\"\",E13/C13-1)","v":""},{"$f":"IF(E13=0,\"\",E13/D13-1)","v":""}]
[null,"Total Sales Revenue [J]",{"$f":"SUM(C10:C13)","v":0},{"$f":"SUM(D10:D13)","v":0},{"$f":"SUM(E10:E13)","v":0},null,{"$f":"IF(E14=0,\"\",E14/C14-1)","v":""},{"$f":"IF(E14=0,\"\",E14/D14-1)","v":""}]
[]
[null,"Cost of Sales"]
[]
[null,"Product/Service 1",{"$nulls":3},{"$f":"IF($E$22=0,\"\",E18/$E$22)","v":""},{"$f":"IF(E18=0,\"\",E18/C18-1)","v":""},{"$f":"IF(E18=0,\"\",E18/D18-1)","v":""}]
[null,"Product/Service 2",{"$nulls":3},{"$f":"IF($E$22=0,\"\",E19/$E$22)","v":""},{"$f":"IF(E19=0,\"\",E19/C19-1)","v":""},{"$f":"IF(E19=0,\"\",E19/D19-1)","v":""}]
[null,"Product/Service 3",{"$nulls":3},{"$f":"IF($E$22=0,\"\",E20/$E$22)","v":""},{"$f":"IF(E20=0,\"\",E20/C20-1)","v":""},{"$f":"IF(E20=0,\"\",E20/D20-1)","v":""}]
[null,"Product/Service 4",{"$nulls":3},{"$f":"IF($E$22=0,\"\",E21/$E$22)","v":""},{"$f":"IF(E21=0,\"\",E21/C21-1)","v":""},{"$f":"IF(E21=0,\"\",E21/D21-1)","v":""}]
[null,"Total Cost of Sales [K]",{"$f":"SUM(C18:C21)","v":0},{"$f":"SUM(D18:D21)","v":0},{"$f":"SUM(E18:E21)","v":0},null,{"$f":"IF(E22=0,\"\",E22/C22-1)","v":""},{"$f":"IF(E22=0,\"\",E22/D22-1)","v":""}]
[]
[null,"Gross Profit [L] = [J - K]",{"$f":"C14-C22","v":0},{"$f":"D14-D22","v":0},{"$f":"E14-E22","v":0},null,{"$f":"IF(C24=0,\"\",IF(C24=E24,\"0.0%\",IF(E24>C24,ABS((E24/C24)-1),IF(AND(E24<C24,C24<0),-((E24/C24)-1),(E24/C24)-1))))","v":""},{"$f":"IF(D24=0,\"\",IF(D24=E24,\"0.0%\",IF(E24>D24,ABS((E24/D24)-1),IF(AND(E24<D24,D24<0),-((E24/D24)-1),(E24/D24)-1))))","v":""}]
[]
[null,"Operating expenses"]
[]
[null,"Sales and Marketing"]
[null,"Advertising",{"$nulls":3},{"$f":"IF($E$33=0,\"\",E29/$E$33)","v":""},{"$f":"IF(E29=0,\"\",E29/C29-1)","v":""},{"$f":"IF(E29=0,\"\",E29/D29-1)","v":""}]
[null,"Direct marketing",{"$nulls":3},{"$f":"IF($E$33=0,\"\",E30/$E$33)","v":""},{"$f":"IF(E30=0,\"\",E30/C30-1)","v":""},{"$f":"IF(E30=0,\"\",E30/D30-1)","v":""}]
[null,"Other expenses (specify)",{"$nulls":3},{"$f":"IF($E$33=0,\"\",E31/$E$33)","v":""},{"$f":"IF(E31=0,\"\",E31/C31-1)","v":""},{"$f":"IF(E31=0,\"\",E31/D31-1)","v":""}]
[null,"Other expenses (specify)",{"$nulls":3},{"$f":"IF($E$33=0,\"\",E32/$E$33)","v":""},{"$f":"IF(E32=0,\"\",E32/C32-1)","v":""},{"$f":"IF(E32=0,\"\",E32/D32-1)","v":""}]
[null,"Total Sales and Marketing Expenses [M]",{"$f":"SUM(C29:C32)","v":0},{"$f":"SUM(D29:D32)","v":0},{"$f":"SUM(E29:E32)","v":0},null,{"$f":"IF(E33=0,\"\",E33/C33-1)","v":""},{"$f":"IF(E33=0,\"\",E33/D33-1)","v":""}]
[]
[null,"Research and development"]
[null,"Technology licences",{"$nulls":3},{"$f":"IF($E$40=0,\"\",E36/$E$40)","v":""},{"$f":"IF(E36=0,\"\",E36/C36-1)","v":""},{"$f":"IF(E36=0,\"\",E36/D36-1)","v":""}]
[null,"Patents ",{"$nulls":3},{"$f":"IF($E$40=0,\"\",E37/$E$40)","v":""},{"$f":"IF(E37=0,\"\",E37/C37-1)","v":""},{"$f":"IF(E37=0,\"\",E37/D37-1)","v":""}]
[null,"Other expenses (specify)",{"$nulls":3},{"$f":"IF($E$40=0,\"\",E38/$E$40)","v":""},{"$f":"IF(E38=0,\"\",E38/C38-1)","v":""},{"$f":"IF(E38=0,\"\",E38/D38-1)","v":""}]
[null,"Other expenses (specify)",{"$nulls":3},{"$f":"IF($E$40=0,\"\",E39/$E$40)","v":""},{"$f":"IF(E39=0,\"\",E39/C39-1)","v":""},{"$f":"IF(E39=0,\"\",E39/D39-1)","v":""}]
[null,"Total Research and Development Expenses [N]",{"$f":"SUM(C36:C39)","v":0},{"$f":"SUM(D36:D39)","v":0},{"$f":"SUM(E36:E39)","v":0},null,{"$f":"IF(E40=0,\"\",E40/C40-1)","v":""},{"$f":"IF(E40=0,\"\",E40/D40-1)","v":""}]
[]
[null,"General and administrative"]
[null,"Wages and salaries",{"$nulls":3},{"$f":"IF($E$55=0,\"\",E43/$E$55)","v":""},{"$f":"IF(E43=0,\"\",E43/C43-1)","v":""},{"$f":"IF(E43=0,\"\",E43/D43-1)","v":""}]
[null,"Outside services",{"$nulls":3},"","",""]
[null,"Supplies",{"$nulls":3},"","",""]
[null,"Meals and entertainment",{"$nulls":3},"","",""]
[null,"Rent",{"$nulls":3},"","",""]
[null,"Telephone",{"$nulls":3},"","",""]
[null,"Utilities",{"$nulls":3},"","",""]
[null,"Depreciation",{"$nulls":3},"","",""]
[null,"Insurance",{"$nulls":3},"","",""]
[null,"Repairs and maintenance",{"$nulls":3},"","",""]
[null,"Other expenses (specify)",{"$nulls":3},"","",""]
[null,"Other expenses (specify)",{"$nulls":3},"","",""]
[null,"Total General and Administrative Expenses [O]",{"$f":"SUM(C43:C54)","v":0},{"$f":"SUM(D43:D54)","v":0},{"$f":"SUM(E43:E54)","v":0},null,"",""]
[]
[null,"Total Operating Expenses  \n[P] = [M + N + O]",{"$f":"C33+C40+C55","v":0},{"$f":"D33+D40+D55","v":0},{"$f":"E33+E40+E55","v":0},null,{"$f":"IF(E57=0,\"\",E57/C57-1)","v":""},{"$f":"IF(E57=0,\"\",E57/D57-1)","v":""}]
[]
[null,"Income from Operations  \n[Q] = [L - P]",{"$f":"C24-C57","v":0},{"$f":"D24-D57","v":0},{"$f":"E24-E57","v":0},null,{"$f":"IF(C59=0,\"\",IF(C59=E59,\"0.0%\",IF(E59>C59,ABS((E59/C59)-1),IF(AND(E59<C59,C59<0),-((E59/C59)-1),(E59/C59)-1))))","v":""},{"$f":"IF(D59=0,\"\",IF(D59=E59,\"0.0%\",IF(E59>D59,ABS((E59/D59)-1),IF(AND(E59<D59,D59<0),-((E59/D59)-1),(E59/D59)-1))))","v":""}]
[]
[null,"Other Income  [R]",{"$nulls":4},{"$f":"IF(E61=0,\"\",E61/C61-1)","v":""},{"$f":"IF(E61=0,\"\",E61/D61-1)","v":""}]
[]
[null,"Taxes"]
[]
[null,"Income taxes",{"$nulls":3},{"$f":"IF($E$70=0,\"\",E65/$E$70)","v":""},{"$f":"IF(E65=0,\"\",E65/C65-1)","v":""},{"$f":"IF(E65=0,\"\",E65/D65-1)","v":""}]
[null,"Payroll taxes",{"$nulls":3},{"$f":"IF($E$70=0,\"\",E66/$E$70)","v":""},"",""]
[null,"Stamp duty land tax",{"$nulls":3},{"$f":"IF($E$70=0,\"\",E67/$E$70)","v":""},"",""]
[null,"Other taxes (specify)",{"$nulls":3},{"$f":"IF($E$70=0,\"\",E68/$E$70)","v":""},"",""]
[null,"Other taxes (specify)",{"$nulls":3},{"$f":"IF($E$70=0,\"\",E69/$E$70)","v":""},"",""]
[null,"Total Taxes  [S]",{"$f":"SUM(C65:C69)","v":0},{"$f":"SUM(D65:D69)","v":0},{"$f":"SUM(E65:E69)","v":0},null,"",""]
[]
[null,"Net Profit  [T] = [Q + R - S]",{"$f":"C59+C61-C70","v":0},{"$f":"D59+D61-D70","v":0},{"$f":"E59+E61-E70","v":0},null,{"$f":"IF(C72=0,\"\",IF(C72=E72,\"0.0%\",IF(E72>C72,ABS((E72/C72)-1),IF(AND(E72<C72,C72<0),-((E72/C72)-1),(E72/C72)-1))))","v":""},{"$f":"IF(D72=0,\"\",IF(D72=E72,\"0.0%\",IF(E72>D72,ABS((E72/D72)-1),IF(AND(E72<D72,D72<0),-((E72/D72)-1),(E72/D72)-1))))","v":""}]