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[null,"Macros Required - Profit Contribution"]
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[null," Macros must be enabled for this application to function."]
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[null,"Please refer to your spreadsheet Help for details on how to enable macros."]
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[null,"Suitability must be independently assessed and use indicates acceptance of any and all associated risk."]

{"sheet":"Welcome","index":1,"n_rows":107,"n_cols":3,"rows_kept":107,"cut":false,"hidden":false,"merged":[[5,1,5,2],[0,1,0,2],[1,1,1,2],[2,1,2,2],[3,1,3,2],[4,1,4,2],[22,1,22,2],[6,1,6,2],[7,1,7,2],[8,1,8,2],[9,1,9,2],[10,1,10,2],[11,1,11,2],[12,1,12,2],[13,1,13,2],[14,1,15,2],[20,1,20,2],[21,1,21,2]]}
[null,"Profit Contribution"]
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[null,"Build: 20211120 by bizpep.com"]
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[null,"Profit Contribution breakdown allows you to identify the level of surplus/profit generated by components of your business. Default breakdown is five Customer Segments and five Product Groups. Overall variable and fixed expenses are allocated to components by applying relative indicators. This effectively allocates expenses to component areas based on the amount of expense (resource) they demand. Indicators for future potential and business ability are combined with component performance data to identify areas offering the greatest opportunity for development. Summary recommendations are provided for each breakdown and results presented in graphical and tabular form. This business tool can analyze any chosen component of an overall business or product line."]
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[null,"To start use the sheet tabs to select an Input sheet."]
[null,"Input is in the blue cells. Non-input cells are protected to maintain formula integrity."]
[null,"Instructions…"]
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[null,{"$f":"IF(Scratch!B55=TRUE,\"Current license subscriptions can be managed directly from your PayPal account.\",\"In evaluation mode functionality is restriced.\")","v":"In evaluation mode functionality is restriced."}]
[null,{"$f":"IF(Scratch!B55=TRUE,\"On renewal new License Details will be emailed. You can purchase at new license at:\",\"To fully enable this application please purchase a license at:\")","v":"To fully enable this application please purchase a license at:"}]
[null,"https://bizpep.com/profitcontribution.html?display=license"]
[null,{"$f":"IF(Scratch!B55=TRUE,\"Current license details fully enable your application\",\"License Details are sent by email, on reciept input license details to fully enable your application.\")","v":"License Details are sent by email, on reciept input license details to fully enable your application."}]
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[null,"Application License Details:"]
[null,"Licensed Email Address:"]
[null,"License Code:"]
[null,"License Valid to Date:",{"$f":"IF(Scratch!B55=TRUE,Scratch!C55,\"Not Licensed, for Evaluation Only.\")","v":"Not Licensed, for Evaluation Only."}]
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[null,"Suitability must be independently assessed and use indicates acceptance of any and all associated risk."]
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[null,{"$f":"IF(Scratch!B55=TRUE,\"Licensed to \"&Welcome!C11, Welcome!C13&\" In evaluation mode functionality is limited.\")","v":" In evaluation mode functionality is limited."}]
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[null,{"$f":"IFERROR(AND(ISNUMBER(INT(Welcome!C19)),LEN(Welcome!C19)>8),FALSE)","v":false},{"$f":"IFERROR(Welcome!C19/Scratch!E57/E41,FALSE)","v":false}]
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[null,{"$f":"\"Input Performance Data - \"&title","v":"Input Performance Data - Profit Contribution"}]
[null,"Blue cells require input. View comments by positioning your mouse over the red marker cell or click the hyperlink for the"]
[null,"Instruction Sheet"]
[]
[null,"Overall Performance Data",null,null,"This section reviews overall performance for a full year."]
[]
[null,"Business Name or Identifier",null,"Acme Widgets",null,null,"This appears on the Output Sheets."]
[]
[null,"Revenue"]
[null,"Revenue",null,500000,"Input your annual overall revenue."]
[]
[null,"Expenses",null,"Monetary",{"$f":"+IF(D16=B51,B52,B51)","v":"Percent"},"Set the Expense Input as Monetary or Percent."]
[null,"Variable Costs",null,null,null,"Annual costs that vary with the level of revenue."]
[null,"Materials & Supplies",null,10000,{"$f":"+IF(E$16=B$52,D18/D$14*100,D18/100*D$14)","v":2},"Input annual value or percentage cost for category."]
[null,"Labor excluding Owner",null,200000,40,"Input annual value or percentage cost for category."]
[null,"Labor Owner",null,50000,10,"Input annual value or percentage cost for category."]
[null,"Distribution",null,20000,4,"Input annual value or percentage cost for category."]
[null,"Marketing",null,10000,2,"Input annual value or percentage cost for category."]
[null,"Other",null,20000,4,"Input annual value or percentage cost for category."]
[null,"Total Variable Costs",null,{"$f":"SUM(D18:D23)","v":310000},62,"Total Variable Costs and their % of Revenue."]
[null,"Fixed Costs",null,null,null,"Annual costs that do not vary with revenue."]
[null,"Location",null,40000,{"$f":"+IF(E$16=B$52,D26/D$14*100,D26/100*D$14)","v":8},"Input annual value or percentage cost for category."]
[null,"Administration",null,30000,6,"Input annual value or percentage cost for category."]
[null,"Labor excluding Owner",null,50000,10,"Input annual value or percentage cost for category."]
[null,"Labor Owner",null,10000,2,"Input annual value or percentage cost for category."]
[null,"Interest Costs",null,0,0,"Input annual value or percentage cost for category."]
[null,"Other",null,0,0,"Input annual value or percentage cost for category."]
[null,"Total Fixed Costs",null,{"$f":"SUM(D26:D31)","v":130000},26,"Total Fixed Costs and their % of Revenue."]
[null,"Operating Surplus/Profit",null,{"$f":"+IF(D$16=B$52,100-D24-D32,D14-D24-D32)","v":60000},12,"Revenue less variable and fixed costs."]
[]
[null,{"$f":"\"Input Customer and Product Data - \"&title","v":"Input Customer and Product Data - Profit Contribution"}]
[]
[null,"Input Customer Segment Data"]
[]
[null,"Input Product Group Data"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Monetary"]
[null,"Percent"]

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[]
[]
[]
[]
[null,{"$f":"\"Input Customer Segment Data - \"&title","v":"Input Customer Segment Data - Profit Contribution"}]
[null,"Blue cells require input. View comments by positioning your mouse over the red marker cell or click the hyperlink for the"]
[null,"Instruction Sheet"]
[]
[null,"Customer Segments",null,"Customer Segment 1","Customer Segment 2","Customer Segment 3","Customer Segment 4","Customer Segment 5","Total/ Average"]
[]
[null,{"$f":"+'Input Overall Performance Data'!B14:C14","v":"Revenue"},"Percent",30,15,25,23,{"$f":"I11-SUM(D11:G11)","v":7},{"$f":"IF($C11=$B90,100,'Input Overall Performance Data'!D14)","v":100}]
[null,null,{"$f":"IF(C11=B89,B90,B89)","v":"Monetary"},{"$f":"IF($C12=$B90,D11/$I11*100,D11/100*$I12)","v":150000},{"$f":"IF($C12=$B90,E11/$I11*100,E11/100*$I12)","v":75000},{"$f":"IF($C12=$B90,F11/$I11*100,F11/100*$I12)","v":125000},{"$f":"IF($C12=$B90,G11/$I11*100,G11/100*$I12)","v":115000},{"$f":"IF($C12=$B90,H11/$I11*100,H11/100*$I12)","v":35000},{"$f":"IF($C12=$B89,'Input Overall Performance Data'!D14,100)","v":500000}]
[null,"Transaction","Num Sales",4556,433,222,2341,678,{"$f":"IF(C13=B91,Worksheet!H53,Worksheet!H51)","v":8230}]
[null,null,{"$f":"IF(C13=B91,B92,B91)","v":"Price"},{"$f":"+Worksheet!C49/D13","v":32.92361720807726},{"$f":"+Worksheet!D49/E13","v":173.21016166281754},{"$f":"+Worksheet!E49/F13","v":563.06306306306305},{"$f":"+Worksheet!F49/G13","v":49.124305852199917},{"$f":"+Worksheet!G49/H13","v":51.622418879056049},{"$f":"+Worksheet!H49/I13","v":60.753341433778857}]
[null,"Relative Indicator reference","Monetary"]
[null,{"$f":"+'Input Overall Performance Data'!B17:C17","v":"Variable Costs"}]
[null,{"$f":"+'Input Overall Performance Data'!B18:C18","v":"Materials & Supplies"},null,90,110,120,123,100]
[null,{"$f":"+'Input Overall Performance Data'!B19:C19","v":"Labor excluding Owner"},null,80,120,89,99,68]
[null,{"$f":"+'Input Overall Performance Data'!B20:C20","v":"Labor Owner"},null,120,110,100,90,95]
[null,{"$f":"+'Input Overall Performance Data'!B21:C21","v":"Distribution"},null,100,0,67,89,90]
[null,{"$f":"+'Input Overall Performance Data'!B22:C22","v":"Marketing"},null,70,65,130,145,100]
[null,{"$f":"+'Input Overall Performance Data'!B23:C23","v":"Other"},null,100,67,100,90,100]
[null,{"$f":"+'Input Overall Performance Data'!B24:C24","v":"Total Variable Costs"},null,{"$f":"+Worksheet!C86","v":88605.277880010137},{"$f":"+Worksheet!D86","v":51717.534376447271},{"$f":"+Worksheet!E86","v":76249.39272000741},{"$f":"+Worksheet!F86","v":75341.597373252371},{"$f":"+Worksheet!G86","v":18086.197650282822},{"$f":"+Worksheet!H86","v":310000}]
[null,{"$f":"+'Input Overall Performance Data'!B25:C25","v":"Fixed Costs"}]
[null,{"$f":"+'Input Overall Performance Data'!B26:C26","v":"Location"},null,115,90,70,110,97]
[null,{"$f":"+'Input Overall Performance Data'!B27:C27","v":"Administration"},null,85,120,134,95,100]
[null,{"$f":"+'Input Overall Performance Data'!B28:C28","v":"Labor excluding Owner"},null,100,100,110,100,90]
[null,{"$f":"+'Input Overall Performance Data'!B29:C29","v":"Labor Owner"},null,0,80,120,100,95]
[null,{"$f":"+'Input Overall Performance Data'!B30:C30","v":"Interest Costs"},null,120,100,80,100,100]
[null,{"$f":"+'Input Overall Performance Data'!B31:C31","v":"Other"},null,100,100,100,100,100]
[null,{"$f":"+'Input Overall Performance Data'!B32:C32","v":"Total Fixed Costs"},null,{"$f":"+Worksheet!C119","v":36102.775494497604},{"$f":"+Worksheet!D119","v":19677.107765177287},{"$f":"+Worksheet!E119","v":34361.330322106653},{"$f":"+Worksheet!F119","v":31069.349471780617},{"$f":"+Worksheet!G119","v":8789.4369464378433},{"$f":"+Worksheet!H119","v":130000}]
[null,{"$f":"+'Input Overall Performance Data'!B33:C33","v":"Operating Surplus/Profit"},null,{"$f":"+Worksheet!C120","v":25291.946625492259},{"$f":"+Worksheet!D120","v":3605.3578583754424},{"$f":"+Worksheet!E120","v":14389.276957885937},{"$f":"+Worksheet!F120","v":8589.0531549670122},{"$f":"+Worksheet!G120","v":8124.3654032793347},{"$f":"+Worksheet!H120","v":60000}]
[null,"Return on Sales",null,{"$f":"+Worksheet!C121","v":0.16861297750328172},{"$f":"+Worksheet!D121","v":4.8071438111672568E-2},{"$f":"+Worksheet!E121","v":0.11511421566308749},{"$f":"+Worksheet!F121","v":7.4687418738843589E-2},{"$f":"+Worksheet!G121","v":0.23212472580798099},{"$f":"+Worksheet!H121","v":0.12}]
[null,"Return on Sales Level",null,{"$f":"+Worksheet!C136","v":1.3201544969664154},{"$f":"+Worksheet!D136","v":0.37637509365216038},{"$f":"+Worksheet!E136","v":0.90128619826685019},{"$f":"+Worksheet!F136","v":0.58476478604963278},{"$f":"+Worksheet!G136","v":1.8174194250649418}]
[null,"Profit Contribution",null,{"$f":"+Worksheet!C123","v":0.42153244375820431},{"$f":"+Worksheet!D123","v":6.0089297639590707E-2},{"$f":"+Worksheet!E123","v":0.23982128263143229},{"$f":"+Worksheet!F123","v":0.14315088591611688},{"$f":"+Worksheet!G123","v":0.13540609005465559},{"$f":"+Worksheet!H123","v":1}]
[null,"Profit Contribution Level",null,{"$f":"+Worksheet!C138","v":2.1076622187910221},{"$f":"+Worksheet!D138","v":0.30044648819795361},{"$f":"+Worksheet!E138","v":1.1991064131571618},{"$f":"+Worksheet!F138","v":0.71575442958058455},{"$f":"+Worksheet!G138","v":0.67703045027327813}]
[]
[null,"Breakeven Points"]
[null,{"$f":"+'Input Overall Performance Data'!B14:C14","v":"Revenue"},null,{"$f":"+Worksheet!C127","v":88206.545077128118},{"$f":"+Worksheet!D127","v":63386.030768810953},{"$f":"+Worksheet!E127","v":88104.877660182145},{"$f":"+Worksheet!F127","v":90093.774650544699},{"$f":"+Worksheet!G127","v":18188.121556857885},{"$f":"+Worksheet!H127","v":342105.26315789472}]
[null,"Number of Sales",null,{"$f":"+Worksheet!C128","v":2679.1267958093049},{"$f":"+Worksheet!D128","v":365.94868430526861},{"$f":"+Worksheet!E128","v":156.47426272448348},{"$f":"+Worksheet!F128","v":1833.9958822341316},{"$f":"+Worksheet!G128","v":352.32989758713273},{"$f":"+Worksheet!H128","v":5631.0526315789475}]
[]
[null,"Potential & Ability"]
[null,"Potential",null,90,70,85,100,110]
[null,"Business Ability",null,120,80,90,98,123]
[null,"Opportunity Level",null,{"$f":"+Worksheet!C133*100","v":116.12653491322766},{"$f":"+Worksheet!D133*100","v":60.213758843895825},{"$f":"+Worksheet!E133*100","v":82.25629556353627},{"$f":"+Worksheet!F133*100","v":105.3740779768177},{"$f":"+Worksheet!G133*100","v":145.48074234962689}]
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[null,{"$f":"Worksheet!B31","v":"% Revenue"},{"$f":"+Worksheet!C235","v":0.10774816865694253},{"$f":"+Worksheet!D235","v":0.14520074064999741},{"$f":"+Worksheet!E235","v":0.1025833804072709},{"$f":"+Worksheet!F235","v":7.4693166475472458E-2},{"$f":"+Worksheet!G235","v":4.3859498774874849E-2},{"$f":"+Worksheet!H235","v":0.1}]
[null,{"$f":"Worksheet!B32","v":"Labor Owner"},{"$f":"+Worksheet!C239","v":2801.1838584372972},{"$f":"+Worksheet!D239","v":2097.1429956215061},{"$f":"+Worksheet!E239","v":2222.4268628924015},{"$f":"+Worksheet!F239","v":2233.1116074255374},{"$f":"+Worksheet!G239","v":646.13467562325718},{"$f":"+Worksheet!H239","v":10000}]
[null,{"$f":"Worksheet!B33","v":"% Revenue"},{"$f":"+Worksheet!C240","v":1.8674559056248648E-2},{"$f":"+Worksheet!D240","v":2.7961906608286749E-2},{"$f":"+Worksheet!E240","v":1.7779414903139213E-2},{"$f":"+Worksheet!F240","v":1.9418361803700324E-2},{"$f":"+Worksheet!G240","v":1.8460990732093063E-2},{"$f":"+Worksheet!H240","v":0.02}]
[null,{"$f":"Worksheet!B34","v":"Interest Costs"},{"$f":"+Worksheet!C244","v":0},{"$f":"+Worksheet!D244","v":0},{"$f":"+Worksheet!E244","v":0},{"$f":"+Worksheet!F244","v":0},{"$f":"+Worksheet!G244","v":0},{"$f":"+Worksheet!H244","v":0}]
[null,{"$f":"Worksheet!B35","v":"% Revenue"},{"$f":"+Worksheet!C245","v":0},{"$f":"+Worksheet!D245","v":0},{"$f":"+Worksheet!E245","v":0},{"$f":"+Worksheet!F245","v":0},{"$f":"+Worksheet!G245","v":0},{"$f":"+Worksheet!H245","v":0}]
[null,{"$f":"Worksheet!B36","v":"Other"},{"$f":"+Worksheet!C249","v":0},{"$f":"+Worksheet!D249","v":0},{"$f":"+Worksheet!E249","v":0},{"$f":"+Worksheet!F249","v":0},{"$f":"+Worksheet!G249","v":0},{"$f":"+Worksheet!H249","v":0}]
[null,{"$f":"Worksheet!B37","v":"% Revenue"},{"$f":"+Worksheet!C250","v":0},{"$f":"+Worksheet!D250","v":0},{"$f":"+Worksheet!E250","v":0},{"$f":"+Worksheet!F250","v":0},{"$f":"+Worksheet!G250","v":0},{"$f":"+Worksheet!H250","v":0}]
[null,{"$f":"Worksheet!B38","v":"Total Fixed Costs"},{"$f":"+Worksheet!C251","v":43993.346901440746},{"$f":"+Worksheet!D251","v":24423.797007373272},{"$f":"+Worksheet!E251","v":31316.244248748349},{"$f":"+Worksheet!F251","v":24391.260655402497},{"$f":"+Worksheet!G251","v":5875.3511870351285},{"$f":"+Worksheet!H251","v":130000}]
[null,{"$f":"Worksheet!B39","v":"Total Overheads %"},{"$f":"+C37/$H37","v":0.33841036078031345},0.18787536159517901,0.24089418652883346,0.18762508196463459,4.5195009131039451E-2,1]
[]
[null,{"$f":"Worksheet!B43","v":"Operating Surplus/Profit"},{"$f":"+Worksheet!C252","v":-17787.753239627942},{"$f":"+Worksheet!D252","v":-4637.9099071580058},{"$f":"+Worksheet!E252","v":27576.913192998029},{"$f":"+Worksheet!F252","v":38305.822588925992},{"$f":"+Worksheet!G252","v":16542.927364861916},{"$f":"+Worksheet!H252","v":60000}]
[null,{"$f":"Worksheet!B44","v":"Operating Surplus %"},{"$f":"+Worksheet!C253","v":-0.1078045650886542},{"$f":"+Worksheet!D253","v":-6.6255855816542947E-2},{"$f":"+Worksheet!E253","v":0.22980760994165023},{"$f":"+Worksheet!F253","v":0.40321918514658939},{"$f":"+Worksheet!G253","v":0.33085854729723835},{"$f":"+Worksheet!H253","v":0.12}]
[null,{"$f":"+Worksheet!B122","v":"Return on Sales Level"},{"$f":"+Worksheet!C254","v":-0.68245861935204655},{"$f":"+Worksheet!D254","v":-0.41943381384045836},{"$f":"+Worksheet!E254","v":1.4548009545643827},{"$f":"+Worksheet!F254","v":2.5525858590969794},{"$f":"+Worksheet!G254","v":2.0945056195311427},{"$f":"+Worksheet!H254","v":0}]
[null,{"$f":"+Worksheet!B123","v":"Profit Contribution"},{"$f":"+Worksheet!C255","v":-0.29646255399379906},{"$f":"+Worksheet!D255","v":-7.7298498452633424E-2},{"$f":"+Worksheet!E255","v":0.45961521988330045},{"$f":"+Worksheet!F255","v":0.63843037648209988},{"$f":"+Worksheet!G255","v":0.27571545608103193},{"$f":"+Worksheet!H255","v":1}]
[null,{"$f":"+Worksheet!B124","v":"Profit Contribution Level"},{"$f":"+Worksheet!C256","v":-1.4823127699689955},{"$f":"+Worksheet!D256","v":-0.38649249226316723},{"$f":"+Worksheet!E256","v":2.2980760994165026},{"$f":"+Worksheet!F256","v":3.1921518824105002},{"$f":"+Worksheet!G256","v":1.3785772804051599},{"$f":"+Worksheet!H256","v":0}]
[]
[null,{"$f":"+Worksheet!B126","v":"Breakeven Points"}]
[null,{"$f":"+Worksheet!B127","v":"Revenue"},{"$f":"+Worksheet!C259","v":276998.19864472316},{"$f":"+Worksheet!D259","v":86408.346608706182},{"$f":"+Worksheet!E259","v":63809.608332970471},{"$f":"+Worksheet!F259","v":36958.174804293558},{"$f":"+Worksheet!G259","v":13103.930289370843},{"$f":"+Worksheet!H259","v":342105.26315789472}]
[null,{"$f":"+Worksheet!B128","v":"Number of Sales"},{"$f":"+Worksheet!C260","v":9233.2732881574393},{"$f":"+Worksheet!D260","v":2541.4219590795938},{"$f":"+Worksheet!E260","v":1160.1746969630997},{"$f":"+Worksheet!F260","v":568.58730468143938},{"$f":"+Worksheet!G260","v":97.790524547543598},{"$f":"+Worksheet!H260","v":7919.9520270866306}]
[]
[null,{"$f":"+Worksheet!B130","v":"Potential & Ability"}]
[null,{"$f":"+Worksheet!B131","v":"Potential"},{"$f":"+Worksheet!C263","v":100},{"$f":"+Worksheet!D263","v":70},{"$f":"+Worksheet!E263","v":120},{"$f":"+Worksheet!F263","v":130},{"$f":"+Worksheet!G263","v":100}]
[null,{"$f":"+Worksheet!B132","v":"Business Ability"},{"$f":"+Worksheet!C264","v":120},{"$f":"+Worksheet!D264","v":100},{"$f":"+Worksheet!E264","v":90},{"$f":"+Worksheet!F264","v":110},{"$f":"+Worksheet!G264","v":110}]
[null,{"$f":"+Worksheet!B133","v":"Opportunity Level"},{"$f":"+Worksheet!C265","v":1.088534107402032},{"$f":"+Worksheet!D265","v":0.63497822931785197},{"$f":"+Worksheet!E265","v":0.97968069666182866},{"$f":"+Worksheet!F265","v":1.2971698113207548},{"$f":"+Worksheet!G265","v":0.99782293178519599}]

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[]
[null,{"$f":"\"Instructions - \"&title","v":"Instructions - Profit Contribution"}]
[null,"Overview"]
[null,"Outline",null,"Profit Contribution Breakdown allows you to identify the level of surplus/profit generated by components of your business. Default breakdown is five Customer Segments and five Product Groups. Overall variable and fixed expenses are allocated to components by applying relative indicators. This effectively allocates expenses to component areas based on the amount of expense (resource) they demand. Indicators for future potential and business ability are combined with component performance data to identify areas offering the greatest opportunity for development. Summary recommendations are provided for each breakdown and results presented in graphical and tabular form. This business tool can analyze any chosen component of an overall business or product line."]
[]
[]
[]
[null,"Input"]
[null,"All inputs are in Blue cells on the Input Sheets. Click the tab, hyperlinks or buttons to access."]
[null,{"$f":"+'Input Overall Performance Data'!B9","v":"Overall Performance Data"},null,"This section reviews the overall performance of your business for a full year period. You can include up to 6 categories for expenses that vary with your sales (Variable Costs) and another 6 categories for expenses that don't vary with your sales (Fixed Costs). Input your descriptions and values in the blue cells. Example categories are provided.  Your input can be based on a recent tax return or Profit and Loss statement. If you exclude asset and capital items the result will represent your day to day operating surplus/profit.  Inputs do not have to be perfect but should reasonably reflect business operation. Analysis will determine the contribution made by customer segments and product groups to overall performance. This allows you to identify the most profitable components of your business and direct resources to maximize your current and future returns. If you wish to analyze a specific area of your business i.e. a product line, use data for that specific area as input for overall performance."]
[null,{"$f":"+'Input Overall Performance Data'!B11","v":"Business Name or Identifier"},null,"Input a name for the overall business. This appears as an identifier on the Output Sheets."]
[null,{"$f":"+'Input Overall Performance Data'!B14","v":"Revenue"},null,"If desired input a descriptive name for your revenue. Input the value of overall revenue for a full year. "]
[null,"Expenses",null,"Select your Expense input as Monetary or Percent. This allows you to input your Expenses directly in Monetary (Dollars, Pounds etc) or Percentage terms."]
[null,{"$f":"+'Input Overall Performance Data'!B17","v":"Variable Costs"},null,"Variable Costs change with the volume of product or service you provide.  Only include these costs in this section. You can input a descriptive name for these costs and define up to six categories for cost allocation."]
[null,{"$f":"+'Input Overall Performance Data'!B25:C25","v":"Fixed Costs"},null,"Fixed Costs are expenses which remain constant (up to a point) while the volume of sales vary. You can input a descriptive name for these costs and define up to six categories for cost allocation."]
[null,{"$f":"+'Input Overall Performance Data'!B37:C37","v":"Input Customer Segment Data"},null,"You can break overall performance into any base components you desire. The default breakdown is five Customer Segments and five Product Groups. If desired input a descriptive name for the breakdown you will apply and each of your five segments. Customer Segments can be defined based on customer location, type, age, buying habits, number or value of sales, interests, or any attribute you choose. The  sum of segment values in each category will equal overall values."]
[null,{"$f":"+'Input Customer Segment Data'!B11","v":"Revenue"},null,"Select your revenue input as Monetary or Percent. This allows you to input your revenue directly in Monetary (Dollars, Pounds etc) or Percentage terms. Input the revenue for each of your first four segments. Revenue for the fifth segment is calculated to make total revenue equal to overall revenue."]
[null,{"$f":"+'Input Customer Segment Data'!B13","v":"Transaction"},null,"Select your transaction input as Num Sales (Number of Sales) or Price (Average Revenue per Sale). This allows you to provide transaction input based on the number of sales within each segment or the average revenue (price) per transaction for each segment. Input the value for each of your five segments."]
[null,{"$f":"+'Input Customer Segment Data'!B15","v":"Relative Indicator reference"},null,"Select your Relative Indicator reference as Monetary or Transaction. This allows you to input your Relative Indicators referenced per unit of revenue in Monetary (Dollars, Pounds etc) or referenced per unit number of Transactions."]
[null,null,null,"Each expense category provides a resource.  This resource is used to secure sales transactions and revenue with the goal of generating a profit. The amount of resource required to secure a set number of transactions or a set amount of revenue varies by segment. Segments that consume more of a resource should contribute more to the expense that provided the resource.  Expense allocations are determined using Relative Indicators.  Relative Indicators can be referenced to Transactions or Monetary (Dollars, Pounds, etc). The base or \"average\" relative indicator is 100.  This is the level of expense incurred overall business to secure a set number of transactions (if your reference is Transaction) or a set amount of revenue (if your reference is Monetary).  If a segment uses 10% more of the expense than \"average\" to secure the transaction or revenue its relative indicator is 110.  If 10% less its relative indicator is 90.  If it uses none of the expense its relative indicator is 0. All calculations are relative, it does not matter what the relative indicator totals are only the relationship between each indicator is used."]
[null,{"$f":"+'Input Customer Segment Data'!B16:C16","v":"Variable Costs"},null,"Input the Relative Indicator for each expense category to generate a set amount of revenue, or number of transactions for each of your five segments. The base or \"average\" indicator is 100."]
[null,{"$f":"+'Input Customer Segment Data'!B24:C24","v":"Fixed Costs"},null,"Input the Relative Indicator for each expense category to generate a set amount of revenue, or number of transactions for each of your five segments. The base or \"average\" indicator is 100."]
[null,{"$f":"+'Input Customer Segment Data'!B32:C32","v":"Operating Surplus/Profit"},null,"The Operating Surplus/Profit indicates the profit for each segment."]
[null,{"$f":"+'Input Customer Segment Data'!B33:C33","v":"Return on Sales"},null,"If desired input a descriptive name for the Operating Surplus/Profit as a percentage of sales revenue. This indicates how much of each segment revenue flows through to profit."]
[null,{"$f":"+'Input Customer Segment Data'!B34:C34","v":"Return on Sales Level"},null,"If desired input a descriptive name for your Return on Sales Level. This is the strength of profit flow through for each segment compared to each of the other segments. It is used as an indicator of comparative performance. The highest indicator signifies the highest profit flow through. This is also presented in the Combined Assessment Chart."]
[null,{"$f":"+'Input Customer Segment Data'!B35:C35","v":"Profit Contribution"},null,"If desired input a descriptive name for the Profit Contribution from each segment.  This the percentage contribution each segment makes to overall operating surplus/profit."]
[null,{"$f":"+'Input Customer Segment Data'!B36:C36","v":"Profit Contribution Level"},null,"If desired input a descriptive name for the Profit Contribution Level. This is the profit contribution of each segment compared to each of the other segments. It is used as an indicator of comparative performance. The highest indicator signifies the highest profit contribution. This is also presented in the Combined Assessment Chart."]
[null,{"$f":"+'Input Customer Segment Data'!B38:C38","v":"Breakeven Points"},null,"Breakeven Points are the point where the income from a segment equals the expenses for that segment. Above the breakeven point you make a profit, below it you make a loss."]
[null,{"$f":"+'Input Customer Segment Data'!B39:C39","v":"Revenue"},null,"This is the annual revenue required by each segment for it to breakeven. If annual revenue is below this point the segment is making a loss. The Breakeven Chart provides additional breakeven data. To view each segment you must access the chart from the buttons at the bottom of the Segment Input sheet."]
[null,{"$f":"+'Input Customer Segment Data'!B40:C40","v":"Number of Sales"},null,"If desired input a descriptive name for the breakeven number of sales. This is the annual number of sales required by each segment for it to breakeven. If the annual number of sales is below this point the segment is making a loss. The Breakeven Chart provides additional breakeven data. To view each segment you must access the chart from the buttons at the bottom of the Segment Input sheet."]
[null,{"$f":"+'Input Customer Segment Data'!B42:C42","v":"Potential & Ability"},null,"This section establishes the relationship between segment potential and the ability of your business to service it.  A Relative Indicator is applied to each segment for these attributes. The base or \"average\" relative indicator is 100.  If segment potential  is 10% greater than average its relative indicator is 110.  If 10% less its relative indicator is 90.  All calculations are relative, it does not matter what the relative indicator totals are only the relationship between each indicator is used."]
[null,{"$f":"+'Input Customer Segment Data'!B43:C43","v":"Potential"},null,"If desired input a descriptive name for Segment Potential. This is one component of the Opportunity Level. Input a relative indicator to represent the potential in each segment. Consider size, growth, profitability, customer satisfaction, competition levels, and risk. The base or \"average\" relative indicator is 100."]
[null,{"$f":"+'Input Customer Segment Data'!B44:C44","v":"Business Ability"},null,"If desired input a descriptive name for Business Ability. This is one component of the Opportunity Level. Input a relative indicator to represent your businesses ability to service and develop each segment.  Consider your expertise, market share, distribution, marketing, and resources.  The base or \"average\" relative indicator is 100."]
[null,{"$f":"+'Input Customer Segment Data'!B45:C45","v":"Opportunity Level"},null,"If desired input a descriptive name for the Opportunity level. This indicates the attractiveness of a segment for your business. It considers the segment potential and your businesses ability to develop that potential. The highest  opportunity level indicates the relatively most attractive segment for your business. This is also presented in the Combined Assessment Chart."]
[null,{"$f":"+'Input Customer Segment Data'!B71:C71","v":"Customer Segment Results"},null,"Detailed breakdown by expense categories for each segment. "]
[null,{"$f":"+'Input Customer Segment Data'!B73:C73","v":"Customer Segment Chart"},null,"Revenue and Surplus Chart by Segment."]
[null,{"$f":"+'Input Customer Segment Data'!B75:C75","v":"Combined Assessment Chart"},null,"This chart plots the Opportunity Level against Return on Sales Level and shows the current Profit Contribution level for each segment and group. It allows you to easily identify areas for increased focus. The closer to the top the higher the comparative return on sales. The further to the right, the greater the comparative opportunity. Customer segments and product groups towards the top right hand side represent the  best opportunities for development. The greatest opportunity may exist where a high rating product group is purchased by a high rating customer segment. This chart indicates where effort and resources should be directed for greatest return. The current profit contribution is indicated by the size of the marker.   If the contribution is negative (the segment or group makes a loss) no marker will be seen."]
[null,{"$f":"+'Input Customer Segment Data'!B77:C77","v":"Breakeven Chart"},null,"View the Breakeven Chart by clicking the required button. To update chart data you must access it using the buttons."]
[null,{"$f":"+'Input Overall Performance Data'!B39:C39","v":"Input Product Group Data"},null,"You can break overall performance into any base components you desire. The default breakdown is five Customer Segments and five Product Groups. If desired input a descriptive name for the breakdown you will apply on this sheet and each of your five groups. Product Groups can be based on product type, cost, number or value of sales, use, or any attribute you choose. The  sum of group values in each category will equal overall values."]
[null,{"$f":"+'Input Product Group Data'!B11","v":"Revenue"},null,"Select your revenue input as Monetary or Percent. This allows you to input your revenue directly in Monetary (Dollars, Pounds etc) or Percentage terms. Input the revenue for each of your first four groups. Revenue for the fifth group is calculated to make total revenue equal to overall revenue."]
[null,{"$f":"+'Input Product Group Data'!B13","v":"Transaction"},null,"Select your transaction input as Num Sales (Number of Sales) or Price (Average Revenue per Sale). This allows you to provide transaction input based on the number of sales within each group or the average revenue (price) per transaction for each group. Input the value for each of your five groups."]
[null,{"$f":"+'Input Product Group Data'!B15","v":"Relative Indicator base"},null,"Select your Relative Indicator reference as Monetary or Transaction. This allows you to input your Relative Indicators referenced per unit of revenue in Monetary (Dollars, Pounds etc) or referenced per unit number of Transactions."]
[null,null,null,"Each expense category provides a resource.  This resource is used to secure sales transactions and revenue with the goal of generating a profit. The amount of resource required to secure a set number of transactions or a set amount of revenue varies by group. Groups that consume more of a resource should contribute more to the expense that provided the resource.  Expense allocations are determined using Relative Indicators.  Relative Indicators can be referenced to Transactions or Monetary (Dollars, Pounds, etc). The base or \"average\" relative indicator is 100.  This is the level of expense incurred overall to secure a set number of transactions (if your reference is Transaction) or a set amount of revenue (if your reference is Monetary).  If a segment uses 10% more of the expense than \"average\" to secure the transaction or revenue its relative indicator is 110.  If 10% less its relative indicator is 90.  If it uses none of a the expense its relative indicator is 0. All calculations are relative, it does not matter what the relative indicator totals are only the relationship between each indicator is used."]
[null,{"$f":"+'Input Product Group Data'!B16:C16","v":"Variable Costs"},null,"Input the Relative Indicator for each expense category to generate a set amount of revenue, or number of transactions for each of your five groups. The base or \"average\" indicator is 100."]
[null,{"$f":"+'Input Product Group Data'!B24:C24","v":"Fixed Costs"},null,"Input the Relative Indicator for each expense category to generate a set amount of revenue, or number of transactions for each of your five groups. The base or \"average\" indicator is 100."]
[null,{"$f":"+'Input Product Group Data'!B32:C32","v":"Operating Surplus/Profit"},null,"The Operating Surplus/Profit indicates the profit for each group."]
[null,{"$f":"+'Input Product Group Data'!B33:C33","v":"Return on Sales"},null,"This indicates the how much of each group revenue flows through to profit."]
[null,{"$f":"+'Input Product Group Data'!B34:C34","v":"Return on Sales Level"},null,"This is the strength of profit flow through for each group compared to each of the other groups. It is used as an indicator of comparative performance. The highest indicator signifies the highest profit flow through. This is also presented in the Combined Assessment Chart."]
[null,{"$f":"+'Input Product Group Data'!B35:C35","v":"Profit Contribution"},null,"This the percentage contribution each group makes to overall operating surplus/profit."]
[null,{"$f":"+'Input Product Group Data'!B36:C36","v":"Profit Contribution Level"},null,"This is the profit contribution of each group compared to each of the other groups. It is used as an indicator of comparative performance. The highest indicator signifies the highest profit contribution. This is also presented in the Combined Assessment Chart."]
[null,{"$f":"+'Input Product Group Data'!B38:C38","v":"Breakeven Points"},null,"Breakeven Points are the point where the income from a group equals the expenses for that group. Above the breakeven point you make a profit, below it you make a loss."]
[null,{"$f":"+'Input Product Group Data'!B39:C39","v":"Revenue"},null,"This is the annual revenue required by each group for it to breakeven. If annual revenue is below this point the group is making a loss. The Breakeven Chart provides additional breakeven data. To view each group you must access the chart from the buttons at the bottom of the sheet."]
[null,{"$f":"+'Input Product Group Data'!B40:C40","v":"Number of Sales"},null,"If desired input a descriptive name for the breakeven number of sales. This is the annual number of sales required by each group for it to breakeven. If the annual number of sales is below this point the group is making a loss. The Breakeven Chart provides additional breakeven data. To view each group you must access the chart from the buttons at the bottom of this page."]
[null,{"$f":"+'Input Product Group Data'!B42:C42","v":"Potential & Ability"},null,"This section establishes the relationship between group potential and the ability of your business to service it.  A Relative Indicator is applied to each group for these attributes. The base or \"average\" relative indicator is 100.  If group potential is 10% greater than average its relative indicator is 110.  If 10% less its relative indicator is 90.  All calculations are relative, it does not matter what the relative indicator totals are only the relationship between each indicator is used."]
[null,{"$f":"+'Input Product Group Data'!B43:C43","v":"Potential"},null,"This is one component of the relative opportunity level. Input a relative indicator to represent the potential in each group. Consider demand, growth, profitability, customer satisfaction, competition levels, and risk. The base or \"average\" relative indicator is 100. If group potential  is 10% greater than average its relative indicator is 110.  If 10% less its relative indicator is 90.  All calculations are relative, it does not matter what the relative indicator totals are only the relationship between each indicator is used. This is one component of the relative opportunity level."]
[null,{"$f":"+'Input Product Group Data'!B44:C44","v":"Business Ability"},null,"This is one component of the Opportunity Level. Input a relative indicator to represent your businesses ability to service and develop each group.  Consider your expertise, market share, distribution, marketing, and resources.  The base or \"average\" relative indicator is 100."]
[null,{"$f":"+'Input Product Group Data'!B45:C45","v":"Opportunity Level"},null,"This indicates the attractiveness of a group for your business. It considers the group potential and your businesses ability to develop that potential. The highest  opportunity level indicates the relatively most attractive group for your business. This is also presented in the Combined Assessment Chart."]
[null,{"$f":"+'Input Product Group Data'!B71:C71","v":"Product Group Results"},null,"Detailed breakdown by expense categories for each group. "]
[null,{"$f":"+'Input Product Group Data'!B73:C73","v":"Product Group Chart"},null,"Revenue and Surplus Chart by Group."]
[null,{"$f":"+'Input Product Group Data'!B75:C75","v":"Combined Assessment Chart"},null,"This chart plots the Opportunity Level against Return on Sales Level and shows the current Profit Contribution level for each segment and group. It allows you to easily identify areas for increased focus. The closer to the top the higher the comparative return on sales. The further to the right, the greater the comparative opportunity. Customer segments and product groups towards the top right hand side represent the  best opportunities for development. The greatest opportunity may exist where a high rating product group is purchased by a high rating customer segment. This chart indicates where effort and resources should be directed for greatest return. The current profit contribution is indicated by the size of the marker.   If the contribution is negative (the segment or group makes a loss) no marker will be seen."]
[null,{"$f":"+'Input Product Group Data'!B77:C77","v":"Breakeven Chart"},null,"View the Breakeven Chart by clicking the required button. To update chart data you must access it using the buttons."]

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[]
[null,"Current Performance"]
[null,{"$f":"+'Input Overall Performance Data'!D11","v":"Acme Widgets"}]
[null,null,"Current"]
[null,{"$f":"+'Input Overall Performance Data'!B14","v":"Revenue"},{"$f":"+'Input Overall Performance Data'!D14","v":500000}]
[null,{"$f":"+'Input Overall Performance Data'!B16","v":"Expenses"}]
[null,{"$f":"+'Input Overall Performance Data'!B17","v":"Variable Costs"}]
[null,{"$f":"+'Input Overall Performance Data'!B18","v":"Materials & Supplies"},{"$f":"IF('Input Overall Performance Data'!D$16='Input Overall Performance Data'!B$51,'Input Overall Performance Data'!D$18,'Input Overall Performance Data'!E$18)","v":10000}]
[null,"% Revenue",{"$f":"+C8/C$5","v":0.02}]
[null,{"$f":"+'Input Overall Performance Data'!B19","v":"Labor excluding Owner"},{"$f":"IF('Input Overall Performance Data'!D$16='Input Overall Performance Data'!B$51,'Input Overall Performance Data'!D$19,'Input Overall Performance Data'!E$19)","v":200000}]
[null,"% Revenue",{"$f":"+C10/C$5","v":0.4}]
[null,{"$f":"+'Input Overall Performance Data'!B20","v":"Labor Owner"},{"$f":"IF('Input Overall Performance Data'!D$16='Input Overall Performance Data'!B$51,'Input Overall Performance Data'!D$20,'Input Overall Performance Data'!E$20)","v":50000}]
[null,"% Revenue",{"$f":"+C12/C$5","v":0.1}]
[null,{"$f":"+'Input Overall Performance Data'!B21","v":"Distribution"},{"$f":"IF('Input Overall Performance Data'!D$16='Input Overall Performance Data'!B$51,'Input Overall Performance Data'!D$21,'Input Overall Performance Data'!E$21)","v":20000}]
[null,"% Revenue",{"$f":"+C14/C$5","v":0.04}]
[null,{"$f":"+'Input Overall Performance Data'!B22","v":"Marketing"},{"$f":"IF('Input Overall Performance Data'!D$16='Input Overall Performance Data'!B$51,'Input Overall Performance Data'!D$22,'Input Overall Performance Data'!E$22)","v":10000}]
[null,"% Revenue",{"$f":"+C16/C$5","v":0.02}]
[null,{"$f":"+'Input Overall Performance Data'!B23","v":"Other"},{"$f":"IF('Input Overall Performance Data'!D$16='Input Overall Performance Data'!B$51,'Input Overall Performance Data'!D$23,'Input Overall Performance Data'!E$23)","v":20000}]
[null,"% Revenue",{"$f":"+C18/C$5","v":0.04}]
[null,{"$f":"+'Input Overall Performance Data'!B24","v":"Total Variable Costs"},{"$f":"+C8+C10+C12+C14+C16+C18","v":310000}]
[null,"Total Cost of Sales %",{"$f":"IF(C20=0,0,+C20/C$5)","v":0.62}]
[null,"Gross Profit",{"$f":"+C5-C20","v":190000}]
[null,"Gross Profit %",{"$f":"IF(C22=0,0,+C22/C$5)","v":0.38}]
[null,"Mark-up Equivalent",{"$f":"IF(C5=0,0,+C5/C20-1)","v":0.61290322580645151}]
[null,{"$f":"+'Input Overall Performance Data'!B25","v":"Fixed Costs"}]
[null,{"$f":"+'Input Overall Performance Data'!B26","v":"Location"},{"$f":"IF('Input Overall Performance Data'!D$16='Input Overall Performance Data'!B$51,'Input Overall Performance Data'!D$26,'Input Overall Performance Data'!E$26)","v":40000}]
[null,"% Revenue",{"$f":"+C26/C$5","v":0.08}]
[null,{"$f":"+'Input Overall Performance Data'!B27","v":"Administration"},{"$f":"IF('Input Overall Performance Data'!D$16='Input Overall Performance Data'!B$51,'Input Overall Performance Data'!D$27,'Input Overall Performance Data'!E$27)","v":30000}]
[null,"% Revenue",{"$f":"+C28/C$5","v":0.06}]
[null,{"$f":"+'Input Overall Performance Data'!B28","v":"Labor excluding Owner"},{"$f":"IF('Input Overall Performance Data'!D$16='Input Overall Performance Data'!B$51,'Input Overall Performance Data'!D$28,'Input Overall Performance Data'!E$28)","v":50000}]
[null,"% Revenue",{"$f":"+C30/C$5","v":0.1}]
[null,{"$f":"+'Input Overall Performance Data'!B29","v":"Labor Owner"},{"$f":"IF('Input Overall Performance Data'!D$16='Input Overall Performance Data'!B$51,'Input Overall Performance Data'!D$29,'Input Overall Performance Data'!E$29)","v":10000}]
[null,"% Revenue",{"$f":"+C32/C$5","v":0.02}]
[null,{"$f":"+'Input Overall Performance Data'!B30","v":"Interest Costs"},{"$f":"IF('Input Overall Performance Data'!D$16='Input Overall Performance Data'!B$51,'Input Overall Performance Data'!D$30,'Input Overall Performance Data'!E$30)","v":0}]
[null,"% Revenue",{"$f":"+C34/C$5","v":0}]
[null,{"$f":"+'Input Overall Performance Data'!B31","v":"Other"},{"$f":"IF('Input Overall Performance Data'!D$16='Input Overall Performance Data'!B$51,'Input Overall Performance Data'!D$31,'Input Overall Performance Data'!E$31)","v":0}]
[null,"% Revenue",{"$f":"+C36/C$5","v":0}]
[null,{"$f":"+'Input Overall Performance Data'!B32","v":"Total Fixed Costs"},{"$f":"+C26+C28+C30+C32+C36+C34","v":130000}]
[null,"Total Overheads %",{"$f":"IF(C38=0,0,+C38/C$5)","v":0.26}]
[]
[null,"Total Expenses",{"$f":"+C20+C38","v":440000}]
[]
[null,{"$f":"+'Input Overall Performance Data'!B33","v":"Operating Surplus/Profit"},{"$f":"+C5-C41","v":60000}]
[null,"Operating Surplus %",{"$f":"IF(C43=0,0,+C43/C$5)","v":0.12}]
[]
[]
[null,null,{"$f":"+'Input Customer Segment Data'!D9","v":"Customer Segment 1"},{"$f":"+'Input Customer Segment Data'!E9","v":"Customer Segment 2"},{"$f":"+'Input Customer Segment Data'!F9","v":"Customer Segment 3"},{"$f":"+'Input Customer Segment Data'!G9","v":"Customer Segment 4"},{"$f":"+'Input Customer Segment Data'!H9","v":"Customer Segment 5"},{"$f":"+'Input Customer Segment Data'!I9","v":"Total/ Average"}]
[null,{"$f":"+'Input Customer Segment Data'!B11","v":"Revenue"},null,null,null,null,null,null,null,{"$f":"+H47","v":"Total/ Average"},null,null,null,"Input"]
[null,"Monetary",{"$f":"IF('Input Customer Segment Data'!$C11='Input Customer Segment Data'!$B89,'Input Customer Segment Data'!D11,'Input Customer Segment Data'!D12)","v":150000},{"$f":"IF('Input Customer Segment Data'!$C11='Input Customer Segment Data'!$B89,'Input Customer Segment Data'!E11,'Input Customer Segment Data'!E12)","v":75000},{"$f":"IF('Input Customer Segment Data'!$C11='Input Customer Segment Data'!$B89,'Input Customer Segment Data'!F11,'Input Customer Segment Data'!F12)","v":125000},{"$f":"IF('Input Customer Segment Data'!$C11='Input Customer Segment Data'!$B89,'Input Customer Segment Data'!G11,'Input Customer Segment Data'!G12)","v":115000},{"$f":"IF('Input Customer Segment Data'!$C11='Input Customer Segment Data'!$B89,'Input Customer Segment Data'!H11,'Input Customer Segment Data'!H12)","v":35000},{"$f":"SUM(C49:G49)","v":500000},null,"Number of Sales",null,0,{"$f":"+N49*0.5","v":4115},{"$f":"+H$51","v":8230},{"$f":"+N49*1.5","v":12345},{"$f":"+N49*2","v":16460}]
[null,"Percent",{"$f":"+C49/$H$49","v":0.3},0.15,0.25,0.23,7.0000000000000007E-2,1,null,{"$f":"+B$48","v":"Revenue"},null,{"$f":"+L49*L51","v":0},{"$f":"+M49*M51","v":250000},{"$f":"+H$49","v":500000},{"$f":"+O49*O51","v":750000},{"$f":"+P49*P51","v":1000000}]
[null,"Num Sales",{"$f":"IF('Input Customer Segment Data'!$C13='Input Customer Segment Data'!$B92,'Input Customer Segment Data'!D13,'Input Customer Segment Data'!D14)","v":4556},{"$f":"IF('Input Customer Segment Data'!$C13='Input Customer Segment Data'!$B92,'Input Customer Segment Data'!E13,'Input Customer Segment Data'!E14)","v":433},{"$f":"IF('Input Customer Segment Data'!$C13='Input Customer Segment Data'!$B92,'Input Customer Segment Data'!F13,'Input Customer Segment Data'!F14)","v":222},{"$f":"IF('Input Customer Segment Data'!$C13='Input Customer Segment Data'!$B92,'Input Customer Segment Data'!G13,'Input Customer Segment Data'!G14)","v":2341},{"$f":"IF('Input Customer Segment Data'!$C13='Input Customer Segment Data'!$B92,'Input Customer Segment Data'!H13,'Input Customer Segment Data'!H14)","v":678},{"$f":"SUM(C51:G51)","v":8230},null,"Unit Sales Price",null,{"$f":"+$N51","v":60.753341433778857},{"$f":"+$N51","v":60.753341433778857},{"$f":"+N50/N49","v":60.753341433778857},{"$f":"+$N51","v":60.753341433778857},{"$f":"+$N51","v":60.753341433778857}]
[null,"Percent",{"$f":"+C51/$H$51","v":0.55358444714459298},5.2612393681652492E-2,2.6974483596597813E-2,0.28444714459295262,8.2381530984204129E-2,1,null,{"$f":"+B$86","v":"Total Variable Costs"},null,{"$f":"+L53*L50","v":0},{"$f":"+M53*M50","v":155000},{"$f":"+H$86","v":310000},{"$f":"+O53*O50","v":465000},{"$f":"+P53*P50","v":620000}]
[null,"Price",{"$f":"+C49/C51","v":32.92361720807726},173.21016166281754,563.06306306306305,49.124305852199917,51.622418879056049,60.753341433778857,null,{"$f":"+B$87","v":"% of Segment Revenue"},null,{"$f":"+$N53","v":0.62},{"$f":"+$N53","v":0.62},{"$f":"+N52/N50","v":0.62},{"$f":"+$N53","v":0.62},{"$f":"+$N53","v":0.62}]
[null,{"$f":"+'Input Customer Segment Data'!B15","v":"Relative Indicator reference"},{"$f":"+'Input Customer Segment Data'!C15","v":"Monetary"},null,null,null,null,null,null,"Variable COS per Unit",null,{"$f":"+L52/L49","v":{"$error":"#DIV/0!"}},{"$f":"+M52/M49","v":37.66707168894289},{"$f":"+N52/N49","v":37.66707168894289},{"$f":"+O52/O49","v":37.66707168894289},{"$f":"+P52/P49","v":37.66707168894289}]
[null,{"$f":"+'Input Customer Segment Data'!B16:C16","v":"Variable Costs"},null,null,null,null,null,null,null,{"$f":"+B$119","v":"Total Fixed Costs"},null,{"$f":"+$N55","v":130000},{"$f":"+$N55","v":130000},{"$f":"+H$119","v":130000},{"$f":"+$N55","v":130000},{"$f":"+$N55","v":130000}]
[null,{"$f":"+'Input Customer Segment Data'!B17:C17","v":"Materials & Supplies"},null,null,null,null,null,null,null,"Total Costs",null,{"$f":"+L55+L52","v":130000},{"$f":"+M55+M52","v":285000},{"$f":"+N55+N52","v":440000},{"$f":"+O55+O52","v":595000},{"$f":"+P55+P52","v":750000}]
[null,"Indicator",{"$f":"+'Input Customer Segment Data'!D17","v":90},{"$f":"+'Input Customer Segment Data'!E17","v":110},{"$f":"+'Input Customer Segment Data'!F17","v":120},{"$f":"+'Input Customer Segment Data'!G17","v":123},{"$f":"+'Input Customer Segment Data'!H17","v":100},{"$f":"AVERAGE(C57:G57)","v":108.6},null,{"$f":"+B$120","v":"Operating Surplus/Profit"},null,{"$f":"+L50-L52-L55","v":-130000},{"$f":"+M50-M52-M55","v":-35000},{"$f":"+N50-N52-N55","v":60000},{"$f":"+O50-O52-O55","v":155000},{"$f":"+P50-P52-P55","v":250000}]
[null,"Effort",{"$f":"IF('Input Customer Segment Data'!$C15='Input Customer Segment Data'!$B93,C57/$H57*C$50,+C57/$H57*C$52)","v":0.24861878453038672},{"$f":"IF('Input Customer Segment Data'!$C15='Input Customer Segment Data'!$B93,D57/$H57*D$50,+D57/$H57*D$52)","v":0.15193370165745856},{"$f":"IF('Input Customer Segment Data'!$C15='Input Customer Segment Data'!$B93,E57/$H57*E$50,+E57/$H57*E$52)","v":0.27624309392265195},{"$f":"IF('Input Customer Segment Data'!$C15='Input Customer Segment Data'!$B93,F57/$H57*F$50,+F57/$H57*F$52)","v":0.26049723756906079},{"$f":"IF('Input Customer Segment Data'!$C15='Input Customer Segment Data'!$B93,G57/$H57*G$50,+G57/$H57*G$52)","v":6.4456721915285467E-2},{"$f":"SUM(C58:G58)","v":1.0017495395948435},null,{"$f":"+B$121","v":"Return on Sales"},null,{"$f":"+IF(L50=0,\"N/A\",L57/L50)","v":"N/A"},{"$f":"+IF(M50=0,\"N/A\",M57/M50)","v":-0.14000000000000001},{"$f":"+IF(N50=0,\"N/A\",N57/N50)","v":0.12},{"$f":"+IF(O50=0,\"N/A\",O57/O50)","v":0.20666666666666667},{"$f":"+IF(P50=0,\"N/A\",P57/P50)","v":0.25}]
[null,"Expense",{"$f":"+C58/$H58*$C8","v":2481.8457578821581},{"$f":"+D58/$H58*$C8","v":1516.6835187057634},{"$f":"+E58/$H58*$C8","v":2757.6063976468431},{"$f":"+F58/$H58*$C8","v":2600.4228329809725},{"$f":"+G58/$H58*$C8","v":643.44149278426346},{"$f":"SUM(C59:G59)","v":10000},null,"Breakeven Point Revenue",null,{"$f":"+L55/(1-L53)","v":342105.26315789472},{"$f":"+M55/(1-M53)","v":342105.26315789472},{"$f":"+N55/(1-N53)","v":342105.26315789472},{"$f":"+O55/(1-O53)","v":342105.26315789472},{"$f":"+P55/(1-P53)","v":342105.26315789472}]
[null,"% of Segment Revenue",{"$f":"+C59/C$49","v":1.6545638385881054E-2},2.0222446916076844E-2,2.2060851181174745E-2,2.2612372460704109E-2,1.8384042650978955E-2,0.02,null,"Breakeven Point Number of Sales",null,{"$f":"+L59/L51","v":5631.0526315789475},{"$f":"+M59/M51","v":5631.0526315789475},{"$f":"+N59/N51","v":5631.0526315789475},{"$f":"+O59/O51","v":5631.0526315789475},{"$f":"+P59/P51","v":5631.0526315789475}]
[null,{"$f":"+'Input Customer Segment Data'!B18:C18","v":"Labor excluding Owner"}]
[null,{"$f":"+B$57","v":"Indicator"},{"$f":"+'Input Customer Segment Data'!D18","v":80},{"$f":"+'Input Customer Segment Data'!E18","v":120},{"$f":"+'Input Customer Segment Data'!F18","v":89},{"$f":"+'Input Customer Segment Data'!G18","v":99},{"$f":"+'Input Customer Segment Data'!H18","v":68},{"$f":"AVERAGE(C62:G62)","v":91.2},null,{"$f":"+C47","v":"Customer Segment 1"},null,null,null,"Input"]
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[null,{"$f":"+'Input Customer Segment Data'!B39:C39","v":"Revenue"},{"$f":"+C119/(1-C87)","v":88206.545077128118},63386.030768810953,88104.877660182145,90093.774650544699,18188.121556857885,342105.26315789472,null,{"$f":"+B$120","v":"Operating Surplus/Profit"},null,{"$f":"+L120-L122-L125","v":-8789.4369464378433},{"$f":"+M120-M122-M125","v":-332.53577157925429},{"$f":"+N120-N122-N125","v":8124.3654032793347},{"$f":"+O120-O122-O125","v":16581.266578137922},{"$f":"+P120-P122-P125","v":25038.167752996513}]
[null,{"$f":"+'Input Customer Segment Data'!B40:C40","v":"Number of Sales"},{"$f":"+C127/C53","v":2679.1267958093049},365.94868430526861,156.47426272448348,1833.9958822341316,352.32989758713273,5631.0526315789475,null,{"$f":"+B$121","v":"Return on Sales"},null,{"$f":"+IF(L120=0,\"N/A\",L127/L120)","v":"N/A"},{"$f":"+IF(M120=0,\"N/A\",M127/M120)","v":-1.9002044090243104E-2},{"$f":"+IF(N120=0,\"N/A\",N127/N120)","v":0.23212472580798099},{"$f":"+IF(O120=0,\"N/A\",O127/O120)","v":0.31583364910738898},{"$f":"+IF(P120=0,\"N/A\",P127/P120)","v":0.35768811075709306}]
[null,null,null,null,null,null,null,null,null,"Breakeven Point Revenue",null,{"$f":"+L125/(1-L123)","v":18188.121556857885},{"$f":"+M125/(1-M123)","v":18188.121556857885},{"$f":"+N125/(1-N123)","v":18188.121556857885},{"$f":"+O125/(1-O123)","v":18188.121556857885},{"$f":"+P125/(1-P123)","v":18188.121556857885}]
[null,{"$f":"+'Input Customer Segment Data'!B42:C42","v":"Potential & Ability"},null,null,null,null,null,null,null,"Breakeven Point Number of Sales",null,{"$f":"+L129/L121","v":352.32989758713273},{"$f":"+M129/M121","v":352.32989758713273},{"$f":"+N129/N121","v":352.32989758713273},{"$f":"+O129/O121","v":352.32989758713273},{"$f":"+P129/P121","v":352.32989758713273}]
[null,{"$f":"+'Input Customer Segment Data'!B43:C43","v":"Potential"},{"$f":"+'Input Customer Segment Data'!D43","v":90},{"$f":"+'Input Customer Segment Data'!E43","v":70},{"$f":"+'Input Customer Segment Data'!F43","v":85},{"$f":"+'Input Customer Segment Data'!G43","v":100},{"$f":"+'Input Customer Segment Data'!H43","v":110},{"$f":"AVERAGE(C131:G131)","v":91}]
[null,{"$f":"+'Input Customer Segment Data'!B44:C44","v":"Business Ability"},{"$f":"+'Input Customer Segment Data'!D44","v":120},{"$f":"+'Input Customer Segment Data'!E44","v":80},{"$f":"+'Input Customer Segment Data'!F44","v":90},{"$f":"+'Input Customer Segment Data'!G44","v":98},{"$f":"+'Input Customer Segment Data'!H44","v":123},{"$f":"AVERAGE(C132:G132)","v":102.2}]
[null,{"$f":"+'Input Customer Segment Data'!B45:C45","v":"Opportunity Level"},{"$f":"+C131/$H131*C132/$H132","v":1.1612653491322766},{"$f":"+D131/$H131*D132/$H132","v":0.60213758843895826},{"$f":"+E131/$H131*E132/$H132","v":0.82256295563536275},{"$f":"+F131/$H131*F132/$H132","v":1.053740779768177},{"$f":"+G131/$H131*G132/$H132","v":1.4548074234962689}]
[]
[null,"Recommendation"]
[null,{"$f":"+B122","v":"Return on Sales Level"},1.3201544969664154,0.37637509365216038,0.90128619826685019,0.58476478604963278,1.8174194250649418]
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[null,{"$f":"+B124","v":"Profit Contribution Level"},2.1076622187910221,0.30044648819795361,1.1991064131571618,0.71575442958058455,0.67703045027327813]
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[null,{"$f":"+B133","v":"Opportunity Level"},1.1612653491322766,0.60213758843895826,0.82256295563536275,1.053740779768177,1.4548074234962689]
[null,null,{"$f":"IF(C$140>1.5,\"very high\",IF(C$140>1.1,\"high\",IF(C$140>0.9,\"average\",IF(C$140>0.5,\"low\",\"very low\"))))","v":"high"},{"$f":"IF(D$140>1.5,\"very high\",IF(D$140>1.1,\"high\",IF(D$140>0.9,\"average\",IF(D$140>0.5,\"low\",\"very low\"))))","v":"low"},{"$f":"IF(E$140>1.5,\"very high\",IF(E$140>1.1,\"high\",IF(E$140>0.9,\"average\",IF(E$140>0.5,\"low\",\"very low\"))))","v":"low"},{"$f":"IF(F$140>1.5,\"very high\",IF(F$140>1.1,\"high\",IF(F$140>0.9,\"average\",IF(F$140>0.5,\"low\",\"very low\"))))","v":"average"},{"$f":"IF(G$140>1.5,\"very high\",IF(G$140>1.1,\"high\",IF(G$140>0.9,\"average\",IF(G$140>0.5,\"low\",\"very low\"))))","v":"high"}]
[null,{"$f":"CONCATENATE(B48,C142,B120)","v":"Revenue & Operating Surplus/Profit"}," & "]
[]
[]
[null,null,null,null,null,"ROS","PC","OPPL",{"$f":"+C47","v":"Customer Segment 1"},{"$f":"+D47","v":"Customer Segment 2"},{"$f":"+E47","v":"Customer Segment 3"},{"$f":"+F47","v":"Customer Segment 4"},{"$f":"+G47","v":"Customer Segment 5"},{"$f":"+I145","v":"Customer Segment 1"},{"$f":"+J145","v":"Customer Segment 2"},{"$f":"+K145","v":"Customer Segment 3"},{"$f":"+L145","v":"Customer Segment 4"},{"$f":"+M145","v":"Customer Segment 5"}," "]
[null,"Develop this segment for current and future profit.",null,null,null,1.1000000000000001,1.1000000000000001,1.1000000000000001,{"$f":"IF(C$122>$F146,IF(C$124>$G146,IF(C$133>$H146,1,0),0),0)","v":1},{"$f":"IF(D$122>$F146,IF(D$124>$G146,IF(D$133>$H146,1,0),0),0)","v":0},{"$f":"IF(E$122>$F146,IF(E$124>$G146,IF(E$133>$H146,1,0),0),0)","v":0},{"$f":"IF(F$122>$F146,IF(F$124>$G146,IF(F$133>$H146,1,0),0),0)","v":0},{"$f":"IF(G$122>$F146,IF(G$124>$G146,IF(G$133>$H146,1,0),0),0)","v":0},{"$f":"IF(I146=1,$B146,\"\")","v":"Develop this segment for current and future profit."},{"$f":"IF(J146=1,$B146,\"\")","v":""},"","",""," "]
[null,"Maintain for this segment for current profit. Are there better segments for future profits?",null,null,null,1.1000000000000001,1.1000000000000001,0.9,{"$f":"IF(SUM(I146)=0,IF(C$122>$F147,IF(C$124>$G147,IF(C$133>$H147,1,0),0),0),0)","v":0},{"$f":"IF(SUM(J146)=0,IF(D$122>$F147,IF(D$124>$G147,IF(D$133>$H147,1,0),0),0),0)","v":0},{"$f":"IF(SUM(K146)=0,IF(E$122>$F147,IF(E$124>$G147,IF(E$133>$H147,1,0),0),0),0)","v":0},{"$f":"IF(SUM(L146)=0,IF(F$122>$F147,IF(F$124>$G147,IF(F$133>$H147,1,0),0),0),0)","v":0},{"$f":"IF(SUM(M146)=0,IF(G$122>$F147,IF(G$124>$G147,IF(G$133>$H147,1,0),0),0),0)","v":0},{"$f":"IF(I147=1,$B147,\"\")","v":""},"","","",""," "]
[null,"Maintain for this segment for current profit, develop another segment for future profit.",null,null,null,1.1000000000000001,1.1000000000000001,0,{"$f":"IF(SUM(I146:I147)=0,IF(C$122>$F148,IF(C$124>$G148,1,0),0),0)","v":0},{"$f":"IF(SUM(J146:J147)=0,IF(D$122>$F148,IF(D$124>$G148,1,0),0),0)","v":0},{"$f":"IF(SUM(K146:K147)=0,IF(E$122>$F148,IF(E$124>$G148,1,0),0),0)","v":0},{"$f":"IF(SUM(L146:L147)=0,IF(F$122>$F148,IF(F$124>$G148,1,0),0),0)","v":0},{"$f":"IF(SUM(M146:M147)=0,IF(G$122>$F148,IF(G$124>$G148,1,0),0),0)","v":0},"","","","",""," "]
[null,{"$f":"+B146","v":"Develop this segment for current and future profit."},null,null,null,1.1000000000000001,0.9,1.1000000000000001,{"$f":"IF(SUM(I146:I148)=0,IF(C$122>$F149,IF(C$124>$G149,IF(C$133>$H149,1,0),0),0),0)","v":0},{"$f":"IF(SUM(J146:J148)=0,IF(D$122>$F149,IF(D$124>$G149,IF(D$133>$H149,1,0),0),0),0)","v":0},{"$f":"IF(SUM(K146:K148)=0,IF(E$122>$F149,IF(E$124>$G149,IF(E$133>$H149,1,0),0),0),0)","v":0},{"$f":"IF(SUM(L146:L148)=0,IF(F$122>$F149,IF(F$124>$G149,IF(F$133>$H149,1,0),0),0),0)","v":0},{"$f":"IF(SUM(M146:M148)=0,IF(G$122>$F149,IF(G$124>$G149,IF(G$133>$H149,1,0),0),0),0)","v":0},"","","","",""," "]
[null,{"$f":"+B147","v":"Maintain for this segment for current profit. Are there better segments for future profits?"},null,null,null,1.1000000000000001,0.9,0.9,{"$f":"IF(SUM(I146:I149)=0,IF(C$122>$F150,IF(C$124>$G150,IF(C$133>$H150,1,0),0),0),0)","v":0},{"$f":"IF(SUM(J146:J149)=0,IF(D$122>$F150,IF(D$124>$G150,IF(D$133>$H150,1,0),0),0),0)","v":0},{"$f":"IF(SUM(K146:K149)=0,IF(E$122>$F150,IF(E$124>$G150,IF(E$133>$H150,1,0),0),0),0)","v":0},{"$f":"IF(SUM(L146:L149)=0,IF(F$122>$F150,IF(F$124>$G150,IF(F$133>$H150,1,0),0),0),0)","v":0},{"$f":"IF(SUM(M146:M149)=0,IF(G$122>$F150,IF(G$124>$G150,IF(G$133>$H150,1,0),0),0),0)","v":0},"","","","",""," "]
[null,{"$f":"+B148","v":"Maintain for this segment for current profit, develop another segment for future profit."},null,null,null,1.1000000000000001,0.9,0,{"$f":"IF(SUM(I146:I150)=0,IF(C$122>$F151,IF(C$124>$G151,1,0),0),0)","v":0},{"$f":"IF(SUM(J146:J150)=0,IF(D$122>$F151,IF(D$124>$G151,1,0),0),0)","v":0},{"$f":"IF(SUM(K146:K150)=0,IF(E$122>$F151,IF(E$124>$G151,1,0),0),0)","v":0},{"$f":"IF(SUM(L146:L150)=0,IF(F$122>$F151,IF(F$124>$G151,1,0),0),0)","v":0},{"$f":"IF(SUM(M146:M150)=0,IF(G$122>$F151,IF(G$124>$G151,1,0),0),0)","v":0},"","","","",""," "]
[null,{"$f":"+B146","v":"Develop this segment for current and future profit."},null,null,null,1.1000000000000001,0,1.1000000000000001,{"$f":"IF(SUM(I146:I151)=0,IF(C$122>$F152,IF(C$133>$H152,1,0),0),0)","v":0},{"$f":"IF(SUM(J146:J151)=0,IF(D$122>$F152,IF(D$133>$H152,1,0),0),0)","v":0},{"$f":"IF(SUM(K146:K151)=0,IF(E$122>$F152,IF(E$133>$H152,1,0),0),0)","v":0},{"$f":"IF(SUM(L146:L151)=0,IF(F$122>$F152,IF(F$133>$H152,1,0),0),0)","v":0},{"$f":"IF(SUM(M146:M151)=0,IF(G$122>$F152,IF(G$133>$H152,1,0),0),0)","v":1},"","","","","Develop this segment for current and future profit."," "]
[null,{"$f":"+B150","v":"Maintain for this segment for current profit. Are there better segments for future profits?"},null,null,null,1.1000000000000001,0,0.9,{"$f":"IF(SUM(I146:I152)=0,IF(C$122>$F153,IF(C$133>$H153,1,0),0),0)","v":0},{"$f":"IF(SUM(J146:J152)=0,IF(D$122>$F153,IF(D$133>$H153,1,0),0),0)","v":0},{"$f":"IF(SUM(K146:K152)=0,IF(E$122>$F153,IF(E$133>$H153,1,0),0),0)","v":0},{"$f":"IF(SUM(L146:L152)=0,IF(F$122>$F153,IF(F$133>$H153,1,0),0),0)","v":0},{"$f":"IF(SUM(M146:M152)=0,IF(G$122>$F153,IF(G$133>$H153,1,0),0),0)","v":0},"","","","",""," "]
[null,{"$f":"+B151","v":"Maintain for this segment for current profit, develop another segment for future profit."},null,null,null,1.1000000000000001,0,0,{"$f":"IF(SUM(I146:I153)=0,IF(C$122>$F154,1,0),0)","v":0},{"$f":"IF(SUM(J146:J153)=0,IF(D$122>$F154,1,0),0)","v":0},{"$f":"IF(SUM(K146:K153)=0,IF(E$122>$F154,1,0),0)","v":0},{"$f":"IF(SUM(L146:L153)=0,IF(F$122>$F154,1,0),0)","v":0},{"$f":"IF(SUM(M146:M153)=0,IF(G$122>$F154,1,0),0)","v":0},"","","","",""," "]
[null,"Review this segment for current and future profit. Can the Return on Sales be improved? ",null,null,null,0.9,1.1000000000000001,1.1000000000000001,{"$f":"IF(SUM(I146:I154)=0,IF(C$122>$F155,IF(C$124>$G155,IF(C$133>$H155,1,0),0),0),0)","v":0},{"$f":"IF(SUM(J146:J154)=0,IF(D$122>$F155,IF(D$124>$G155,IF(D$133>$H155,1,0),0),0),0)","v":0},{"$f":"IF(SUM(K146:K154)=0,IF(E$122>$F155,IF(E$124>$G155,IF(E$133>$H155,1,0),0),0),0)","v":0},{"$f":"IF(SUM(L146:L154)=0,IF(F$122>$F155,IF(F$124>$G155,IF(F$133>$H155,1,0),0),0),0)","v":0},{"$f":"IF(SUM(M146:M154)=0,IF(G$122>$F155,IF(G$124>$G155,IF(G$133>$H155,1,0),0),0),0)","v":0},"","","","",""," "]
[null,"Review this segment for current profit. Can the Return on Sales be improved? Are there better segments for future profit?",null,null,null,0.9,1.1000000000000001,0.9,{"$f":"IF(SUM(I146:I155)=0,IF(C$122>$F156,IF(C$124>$G156,IF(C$133>$H156,1,0),0),0),0)","v":0},{"$f":"IF(SUM(J146:J155)=0,IF(D$122>$F156,IF(D$124>$G156,IF(D$133>$H156,1,0),0),0),0)","v":0},{"$f":"IF(SUM(K146:K155)=0,IF(E$122>$F156,IF(E$124>$G156,IF(E$133>$H156,1,0),0),0),0)","v":0},{"$f":"IF(SUM(L146:L155)=0,IF(F$122>$F156,IF(F$124>$G156,IF(F$133>$H156,1,0),0),0),0)","v":0},{"$f":"IF(SUM(M146:M155)=0,IF(G$122>$F156,IF(G$124>$G156,IF(G$133>$H156,1,0),0),0),0)","v":0},"","","","",""," "]
[null,"Review this segment for current profit. Can the Return on Sales be improved? Develop another segment for future profit.",null,null,null,0.9,1.1000000000000001,0,{"$f":"IF(SUM(I146:I156)=0,IF(C$122>$F157,IF(C$124>$G157,1,0),0),0)","v":0},{"$f":"IF(SUM(J146:J156)=0,IF(D$122>$F157,IF(D$124>$G157,1,0),0),0)","v":0},{"$f":"IF(SUM(K146:K156)=0,IF(E$122>$F157,IF(E$124>$G157,1,0),0),0)","v":1},{"$f":"IF(SUM(L146:L156)=0,IF(F$122>$F157,IF(F$124>$G157,1,0),0),0)","v":0},{"$f":"IF(SUM(M146:M156)=0,IF(G$122>$F157,IF(G$124>$G157,1,0),0),0)","v":0},"","","Review this segment for current profit. Can the Return on Sales be improved? Develop another segment for future profit.","",""," "]
[null,{"$f":"+B155","v":"Review this segment for current and future profit. Can the Return on Sales be improved? "},null,null,null,0.9,0.9,1.1000000000000001,{"$f":"IF(SUM(I146:I157)=0,IF(C$122>$F158,IF(C$124>$G158,IF(C$133>$H158,1,0),0),0),0)","v":0},{"$f":"IF(SUM(J146:J157)=0,IF(D$122>$F158,IF(D$124>$G158,IF(D$133>$H158,1,0),0),0),0)","v":0},{"$f":"IF(SUM(K146:K157)=0,IF(E$122>$F158,IF(E$124>$G158,IF(E$133>$H158,1,0),0),0),0)","v":0},{"$f":"IF(SUM(L146:L157)=0,IF(F$122>$F158,IF(F$124>$G158,IF(F$133>$H158,1,0),0),0),0)","v":0},{"$f":"IF(SUM(M146:M157)=0,IF(G$122>$F158,IF(G$124>$G158,IF(G$133>$H158,1,0),0),0),0)","v":0},"","","","",""," "]
[null,{"$f":"+B156","v":"Review this segment for current profit. Can the Return on Sales be improved? Are there better segments for future profit?"},null,null,null,0.9,0.9,0.9,{"$f":"IF(SUM(I146:I158)=0,IF(C$122>$F159,IF(C$124>$G159,IF(C$133>$H159,1,0),0),0),0)","v":0},{"$f":"IF(SUM(J146:J158)=0,IF(D$122>$F159,IF(D$124>$G159,IF(D$133>$H159,1,0),0),0),0)","v":0},{"$f":"IF(SUM(K146:K158)=0,IF(E$122>$F159,IF(E$124>$G159,IF(E$133>$H159,1,0),0),0),0)","v":0},{"$f":"IF(SUM(L146:L158)=0,IF(F$122>$F159,IF(F$124>$G159,IF(F$133>$H159,1,0),0),0),0)","v":0},{"$f":"IF(SUM(M146:M158)=0,IF(G$122>$F159,IF(G$124>$G159,IF(G$133>$H159,1,0),0),0),0)","v":0},"","","","",""," "]
[null,{"$f":"+B157","v":"Review this segment for current profit. Can the Return on Sales be improved? Develop another segment for future profit."},null,null,null,0.9,0.9,0,{"$f":"IF(SUM(I146:I159)=0,IF(C$122>$F160,IF(C$124>$G160,1,0),0),0)","v":0},{"$f":"IF(SUM(J146:J159)=0,IF(D$122>$F160,IF(D$124>$G160,1,0),0),0)","v":0},{"$f":"IF(SUM(K146:K159)=0,IF(E$122>$F160,IF(E$124>$G160,1,0),0),0)","v":0},{"$f":"IF(SUM(L146:L159)=0,IF(F$122>$F160,IF(F$124>$G160,1,0),0),0)","v":0},{"$f":"IF(SUM(M146:M159)=0,IF(G$122>$F160,IF(G$124>$G160,1,0),0),0)","v":0},"","","","",""," "]
[null,{"$f":"+B155","v":"Review this segment for current and future profit. Can the Return on Sales be improved? "},null,null,null,0.9,0,1.1000000000000001,{"$f":"IF(SUM(I146:I160)=0,IF(C$122>$F161,IF(C$133>$H161,1,0),0),0)","v":0},{"$f":"IF(SUM(J146:J160)=0,IF(D$122>$F161,IF(D$133>$H161,1,0),0),0)","v":0},{"$f":"IF(SUM(K146:K160)=0,IF(E$122>$F161,IF(E$133>$H161,1,0),0),0)","v":0},{"$f":"IF(SUM(L146:L160)=0,IF(F$122>$F161,IF(F$133>$H161,1,0),0),0)","v":0},{"$f":"IF(SUM(M146:M160)=0,IF(G$122>$F161,IF(G$133>$H161,1,0),0),0)","v":0},"","","","",""," "]
[null,{"$f":"+B156","v":"Review this segment for current profit. Can the Return on Sales be improved? Are there better segments for future profit?"},null,null,null,0.9,0,0.9,{"$f":"IF(SUM(I146:I161)=0,IF(C$122>$F162,IF(C$133>$H162,1,0),0),0)","v":0},{"$f":"IF(SUM(J146:J161)=0,IF(D$122>$F162,IF(D$133>$H162,1,0),0),0)","v":0},{"$f":"IF(SUM(K146:K161)=0,IF(E$122>$F162,IF(E$133>$H162,1,0),0),0)","v":0},{"$f":"IF(SUM(L146:L161)=0,IF(F$122>$F162,IF(F$133>$H162,1,0),0),0)","v":0},{"$f":"IF(SUM(M146:M161)=0,IF(G$122>$F162,IF(G$133>$H162,1,0),0),0)","v":0},"",{"$f":"IF(J162=1,$B162,\"\")","v":""},{"$f":"IF(K162=1,$B162,\"\")","v":""},{"$f":"IF(L162=1,$B162,\"\")","v":""},{"$f":"IF(M162=1,$B162,\"\")","v":""}," "]
[null,{"$f":"+B157","v":"Review this segment for current profit. Can the Return on Sales be improved? Develop another segment for future profit."},null,null,null,0.9,0,0,{"$f":"IF(SUM(I146:I162)=0,IF(C$122>$F163,1,0),0)","v":0},{"$f":"IF(SUM(J146:J162)=0,IF(D$122>$F163,1,0),0)","v":0},{"$f":"IF(SUM(K146:K162)=0,IF(E$122>$F163,1,0),0)","v":0},{"$f":"IF(SUM(L146:L162)=0,IF(F$122>$F163,1,0),0)","v":0},{"$f":"IF(SUM(M146:M162)=0,IF(G$122>$F163,1,0),0)","v":0},"","","","",""," "]
[null,"Divest of this segment unless Return on Sales can be substantially improved, if so develop for future profit.",null,null,null,0,1.1000000000000001,1.1000000000000001,{"$f":"IF(SUM(I146:I163)=0,IF(C$124>$G164,IF(C$133>$H164,1,0),0),0)","v":0},{"$f":"IF(SUM(J146:J163)=0,IF(D$124>$G164,IF(D$133>$H164,1,0),0),0)","v":0},{"$f":"IF(SUM(K146:K163)=0,IF(E$124>$G164,IF(E$133>$H164,1,0),0),0)","v":0},{"$f":"IF(SUM(L146:L163)=0,IF(F$124>$G164,IF(F$133>$H164,1,0),0),0)","v":0},{"$f":"IF(SUM(M146:M163)=0,IF(G$124>$G164,IF(G$133>$H164,1,0),0),0)","v":0},"","","","",""," "]
[null,"Divest of this segment unless Return on Sales can be substantially improved. Are there better segments for future profit.",null,null,null,0,1.1000000000000001,0.9,{"$f":"IF(SUM(I146:I164)=0,IF(C$124>$G165,IF(C$133>$H165,1,0),0),0)","v":0},{"$f":"IF(SUM(J146:J164)=0,IF(D$124>$G165,IF(D$133>$H165,1,0),0),0)","v":0},{"$f":"IF(SUM(K146:K164)=0,IF(E$124>$G165,IF(E$133>$H165,1,0),0),0)","v":0},{"$f":"IF(SUM(L146:L164)=0,IF(F$124>$G165,IF(F$133>$H165,1,0),0),0)","v":0},{"$f":"IF(SUM(M146:M164)=0,IF(G$124>$G165,IF(G$133>$H165,1,0),0),0)","v":0},"","","","",""," "]
[null,"Divest of this segment unless current Return on Sales can be substantially improved, develop another segment for future profit.",null,null,null,0,1.1000000000000001,0,{"$f":"IF(SUM(I146:I165)=0,IF(C$124>$G166,IF(C$133>$H166,1,0),0),0)","v":0},{"$f":"IF(SUM(J146:J165)=0,IF(D$124>$G166,IF(D$133>$H166,1,0),0),0)","v":0},{"$f":"IF(SUM(K146:K165)=0,IF(E$124>$G166,IF(E$133>$H166,1,0),0),0)","v":0},{"$f":"IF(SUM(L146:L165)=0,IF(F$124>$G166,IF(F$133>$H166,1,0),0),0)","v":0},{"$f":"IF(SUM(M146:M165)=0,IF(G$124>$G166,IF(G$133>$H166,1,0),0),0)","v":0},"","","","",""," "]
[null,{"$f":"+B164","v":"Divest of this segment unless Return on Sales can be substantially improved, if so develop for future profit."},null,null,null,0,0.9,1.1000000000000001,{"$f":"IF(SUM(I146:I166)=0,IF(C$124>$G167,IF(C$133>$H167,1,0),0),0)","v":0},{"$f":"IF(SUM(J146:J166)=0,IF(D$124>$G167,IF(D$133>$H167,1,0),0),0)","v":0},{"$f":"IF(SUM(K146:K166)=0,IF(E$124>$G167,IF(E$133>$H167,1,0),0),0)","v":0},{"$f":"IF(SUM(L146:L166)=0,IF(F$124>$G167,IF(F$133>$H167,1,0),0),0)","v":0},{"$f":"IF(SUM(M146:M166)=0,IF(G$124>$G167,IF(G$133>$H167,1,0),0),0)","v":0},"","","","",""," "]
[null,{"$f":"+B165","v":"Divest of this segment unless Return on Sales can be substantially improved. Are there better segments for future profit."},null,null,null,0,0.9,0.9,{"$f":"IF(SUM(I146:I167)=0,IF(C$124>$G168,IF(C$133>$H168,1,0),0),0)","v":0},{"$f":"IF(SUM(J146:J167)=0,IF(D$124>$G168,IF(D$133>$H168,1,0),0),0)","v":0},{"$f":"IF(SUM(K146:K167)=0,IF(E$124>$G168,IF(E$133>$H168,1,0),0),0)","v":0},{"$f":"IF(SUM(L146:L167)=0,IF(F$124>$G168,IF(F$133>$H168,1,0),0),0)","v":0},{"$f":"IF(SUM(M146:M167)=0,IF(G$124>$G168,IF(G$133>$H168,1,0),0),0)","v":0},"","","","",""," "]
[null,{"$f":"+B166","v":"Divest of this segment unless current Return on Sales can be substantially improved, develop another segment for future profit."},null,null,null,0,0.9,0,{"$f":"IF(SUM(I146:I168)=0,IF(C$124>$G169,1,0),0)","v":0},{"$f":"IF(SUM(J146:J168)=0,IF(D$124>$G169,1,0),0)","v":0},{"$f":"IF(SUM(K146:K168)=0,IF(E$124>$G169,1,0),0)","v":0},{"$f":"IF(SUM(L146:L168)=0,IF(F$124>$G169,1,0),0)","v":0},{"$f":"IF(SUM(M146:M168)=0,IF(G$124>$G169,1,0),0)","v":0},"","","","",""," "]
[null,{"$f":"+B164","v":"Divest of this segment unless Return on Sales can be substantially improved, if so develop for future profit."},null,null,null,0,0,1.1000000000000001,{"$f":"IF(SUM(I146:I169)=0,IF(C$133>$H170,1,0),0)","v":0},{"$f":"IF(SUM(J146:J169)=0,IF(D$133>$H170,1,0),0)","v":0},{"$f":"IF(SUM(K146:K169)=0,IF(E$133>$H170,1,0),0)","v":0},{"$f":"IF(SUM(L146:L169)=0,IF(F$133>$H170,1,0),0)","v":0},{"$f":"IF(SUM(M146:M169)=0,IF(G$133>$H170,1,0),0)","v":0},"","","","",""," "]
[null,{"$f":"+B165","v":"Divest of this segment unless Return on Sales can be substantially improved. Are there better segments for future profit."},null,null,null,0,0,0.9,{"$f":"IF(SUM(I146:I170)=0,IF(C$133>$H171,1,0),0)","v":0},{"$f":"IF(SUM(J146:J170)=0,IF(D$133>$H171,1,0),0)","v":0},{"$f":"IF(SUM(K146:K170)=0,IF(E$133>$H171,1,0),0)","v":0},{"$f":"IF(SUM(L146:L170)=0,IF(F$133>$H171,1,0),0)","v":1},{"$f":"IF(SUM(M146:M170)=0,IF(G$133>$H171,1,0),0)","v":0},"","","","Divest of this segment unless Return on Sales can be substantially improved. Are there better segments for future profit.",""," "]
[null,{"$f":"+B166","v":"Divest of this segment unless current Return on Sales can be substantially improved, develop another segment for future profit."},null,null,null,0,0,0,{"$f":"IF(SUM(I146:I171)=0,1,0)","v":0},{"$f":"IF(SUM(J146:J171)=0,1,0)","v":1},{"$f":"IF(SUM(K146:K171)=0,1,0)","v":0},{"$f":"IF(SUM(L146:L171)=0,1,0)","v":0},{"$f":"IF(SUM(M146:M171)=0,1,0)","v":0},"","Divest of this segment unless current Return on Sales can be substantially improved, develop another segment for future profit.","","",""," "]
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[]
[]
[]
[]
[]
[null,{"$f":"+'Input Product Group Data'!B9","v":"Product Groups"},{"$f":"+'Input Product Group Data'!D9","v":"Product Group 1"},{"$f":"+'Input Product Group Data'!E9","v":"Product Group 2"},{"$f":"+'Input Product Group Data'!F9","v":"Product Group 3"},{"$f":"+'Input Product Group Data'!G9","v":"Product Group 4"},{"$f":"+'Input Product Group Data'!H9","v":"Product Group 5"},{"$f":"+'Input Product Group Data'!I9","v":"Total/ Average"}]
[null,null,null,null,null,null,null,null,null,{"$f":"+H179","v":"Total/ Average"},null,null,null,"Input"]
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[null,"Percent",{"$f":"+C181/$H$181","v":0.33},0.14000000000000001,0.24,0.19,0.1,1,null,{"$f":"+B$48","v":"Revenue"},null,{"$f":"+L181*L183","v":0},{"$f":"+M181*M183","v":250000},{"$f":"+H$181","v":500000},{"$f":"+O181*O183","v":750000},{"$f":"+P181*P183","v":1000000}]
[null,"Num Sales",{"$f":"IF('Input Product Group Data'!$C13='Input Product Group Data'!$B92,'Input Product Group Data'!D13,'Input Product Group Data'!D14)","v":5500},{"$f":"IF('Input Product Group Data'!$C13='Input Product Group Data'!$B92,'Input Product Group Data'!E13,'Input Product Group Data'!E14)","v":2058.8235294117649},{"$f":"IF('Input Product Group Data'!$C13='Input Product Group Data'!$B92,'Input Product Group Data'!F13,'Input Product Group Data'!F14)","v":2181.818181818182},{"$f":"IF('Input Product Group Data'!$C13='Input Product Group Data'!$B92,'Input Product Group Data'!G13,'Input Product Group Data'!G14)","v":1461.5384615384614},{"$f":"IF('Input Product Group Data'!$C13='Input Product Group Data'!$B92,'Input Product Group Data'!H13,'Input Product Group Data'!H14)","v":373.13432835820896},{"$f":"SUM(C183:G183)","v":11575.314501126615},null,"Unit Sales Price",null,{"$f":"+$N183","v":43.195370626978253},{"$f":"+$N183","v":43.195370626978253},{"$f":"+N182/N181","v":43.195370626978253},{"$f":"+$N183","v":43.195370626978253},{"$f":"+$N183","v":43.195370626978253}]
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[null,"Price",{"$f":"+C181/C183","v":30},34,54.999999999999993,65,134,43.195370626978253,null,{"$f":"+B$87","v":"% of Segment Revenue"},null,{"$f":"+$N185","v":0.62},{"$f":"+$N185","v":0.62},{"$f":"+N184/N182","v":0.62},{"$f":"+$N185","v":0.62},{"$f":"+$N185","v":0.62}]
[null,{"$f":"+'Input Product Group Data'!B15","v":"Relative Indicator base"},{"$f":"+'Input Product Group Data'!C15","v":"Transaction"},null,null,null,null,null,null,"Variable COS per Unit",null,{"$f":"+L184/L181","v":{"$error":"#DIV/0!"}},{"$f":"+M184/M181","v":26.781129788726517},{"$f":"+N184/N181","v":26.781129788726517},{"$f":"+O184/O181","v":26.781129788726517},{"$f":"+P184/P181","v":26.781129788726517}]
[null,{"$f":"+'Input Product Group Data'!B16:C16","v":"Variable Costs"},null,null,null,null,null,null,null,{"$f":"+B$119","v":"Total Fixed Costs"},null,{"$f":"+$N187","v":130000},{"$f":"+$N187","v":130000},{"$f":"+H$251","v":130000},{"$f":"+$N187","v":130000},{"$f":"+$N187","v":130000}]
[null,{"$f":"+'Input Product Group Data'!B17:C17","v":"Materials & Supplies"},null,null,null,null,null,null,null,"Total Costs",null,{"$f":"+L187+L184","v":130000},{"$f":"+M187+M184","v":285000},{"$f":"+N187+N184","v":440000},{"$f":"+O187+O184","v":595000},{"$f":"+P187+P184","v":750000}]
[null,"Indicator",{"$f":"+'Input Product Group Data'!D17","v":70},{"$f":"+'Input Product Group Data'!E17","v":120},{"$f":"+'Input Product Group Data'!F17","v":110},{"$f":"+'Input Product Group Data'!G17","v":68},{"$f":"+'Input Product Group Data'!H17","v":90},{"$f":"AVERAGE(C189:G189)","v":91.6},null,{"$f":"+B$120","v":"Operating Surplus/Profit"},null,{"$f":"+L182-L184-L187","v":-130000},{"$f":"+M182-M184-M187","v":-35000},{"$f":"+N182-N184-N187","v":60000},{"$f":"+O182-O184-O187","v":155000},{"$f":"+P182-P184-P187","v":250000}]
[null,"Effort",{"$f":"IF('Input Product Group Data'!$C15='Input Product Group Data'!$B93,C189/$H189*C$182,+C189/$H189*C$184)","v":0.363105189768267},{"$f":"IF('Input Product Group Data'!$C15='Input Product Group Data'!$B93,D189/$H189*D$182,+D189/$H189*D$184)","v":0.23300867792616065},{"$f":"IF('Input Product Group Data'!$C15='Input Product Group Data'!$B93,E189/$H189*E$182,+E189/$H189*E$184)","v":0.22635128712827035},{"$f":"IF('Input Product Group Data'!$C15='Input Product Group Data'!$B93,F189/$H189*F$182,+F189/$H189*F$184)","v":9.3732648387732445E-2},{"$f":"IF('Input Product Group Data'!$C15='Input Product Group Data'!$B93,G189/$H189*G$182,+G189/$H189*G$184)","v":3.1672288310858727E-2},{"$f":"SUM(C190:G190)","v":0.9478700915212892},null,{"$f":"+B$121","v":"Return on Sales"},null,{"$f":"+IF(L182=0,\"N/A\",L189/L182)","v":"N/A"},{"$f":"+IF(M182=0,\"N/A\",M189/M182)","v":-0.14000000000000001},{"$f":"+IF(N182=0,\"N/A\",N189/N182)","v":0.12},{"$f":"+IF(O182=0,\"N/A\",O189/O182)","v":0.20666666666666667},{"$f":"+IF(P182=0,\"N/A\",P189/P182)","v":0.25}]
[null,"Expense",{"$f":"+C190/$H190*$C8","v":3830.7484645443278},{"$f":"+D190/$H190*$C8","v":2458.2343087984991},{"$f":"+E190/$H190*$C8","v":2387.9990428328279},{"$f":"+F190/$H190*$C8","v":988.87652671154262},{"$f":"+G190/$H190*$C8","v":334.14165711280248},{"$f":"SUM(C191:G191)","v":10000},null,"Breakeven Point Revenue",null,{"$f":"+L187/(1-L185)","v":342105.26315789472},{"$f":"+M187/(1-M185)","v":342105.26315789472},{"$f":"+N187/(1-N185)","v":342105.26315789472},{"$f":"+O187/(1-O185)","v":342105.26315789472},{"$f":"+P187/(1-P185)","v":342105.26315789472}]
[null,"% of Segment Revenue",{"$f":"+C191/C$49","v":2.5538323096962186E-2},3.2776457450646654E-2,1.9103992342662624E-2,8.5989263192308048E-3,9.5469044889372138E-3,0.02,null,"Breakeven Point Number of Sales",null,{"$f":"+L191/L183","v":7919.9520270866306},{"$f":"+M191/M183","v":7919.9520270866306},{"$f":"+N191/N183","v":7919.9520270866306},{"$f":"+O191/O183","v":7919.9520270866306},{"$f":"+P191/P183","v":7919.9520270866306}]
[null,{"$f":"+'Input Product Group Data'!B18:C18","v":"Labor excluding Owner"}]
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[null,{"$f":"+'Input Product Group Data'!B35:C35","v":"Profit Contribution"},{"$f":"+C252/$H252","v":-0.29646255399379906},-7.7298498452633424E-2,0.45961521988330045,0.63843037648209988,0.27571545608103193,1,null,{"$f":"+B$87","v":"% of Segment Revenue"},null,{"$f":"+$N255","v":0.55163442896205905},{"$f":"+$N255","v":0.55163442896205905},{"$f":"+N254/N252","v":0.55163442896205905},{"$f":"+$N255","v":0.55163442896205905},{"$f":"+$N255","v":0.55163442896205905}]
[null,{"$f":"+'Input Product Group Data'!B36:C36","v":"Profit Contribution Level"},{"$f":"+C255/AVERAGE($C255:$G255)","v":-1.4823127699689955},{"$f":"+D255/AVERAGE($C255:$G255)","v":-0.38649249226316723},{"$f":"+E255/AVERAGE($C255:$G255)","v":2.2980760994165026},{"$f":"+F255/AVERAGE($C255:$G255)","v":3.1921518824105002},{"$f":"+G255/AVERAGE($C255:$G255)","v":1.3785772804051599},null,null,"Variable COS per Unit",null,{"$f":"+L254/L251","v":{"$error":"#DIV/0!"}},{"$f":"+M254/M251","v":73.919013480915908},{"$f":"+N254/N251","v":73.919013480915922},{"$f":"+O254/O251","v":73.919013480915908},{"$f":"+P254/P251","v":73.919013480915908}]
[null,null,null,null,null,null,null,null,null,{"$f":"+B$119","v":"Total Fixed Costs"},null,{"$f":"+$N257","v":5875.3511870351285},{"$f":"+$N257","v":5875.3511870351285},{"$f":"+G$251","v":5875.3511870351285},{"$f":"+$N257","v":5875.3511870351285},{"$f":"+$N257","v":5875.3511870351285}]
[null,{"$f":"+'Input Product Group Data'!B38:C38","v":"Breakeven Points"},null,null,null,null,null,null,null,"Total Costs",null,{"$f":"+L257+L254","v":5875.3511870351285},{"$f":"+M257+M254","v":19666.211911086604},{"$f":"+N257+N254","v":33457.072635138087},{"$f":"+O257+O254","v":47247.933359189556},{"$f":"+P257+P254","v":61038.794083241031}]
[null,{"$f":"+'Input Product Group Data'!B39:C39","v":"Revenue"},{"$f":"+C251/(1-C219)","v":276998.19864472316},86408.346608706182,63809.608332970471,36958.174804293558,13103.930289370843,342105.26315789472,null,{"$f":"+B$120","v":"Operating Surplus/Profit"},null,{"$f":"+L252-L254-L257","v":-5875.3511870351285},{"$f":"+M252-M254-M257","v":5333.7880889133958},{"$f":"+N252-N254-N257","v":16542.927364861916},{"$f":"+O252-O254-O257","v":27752.066640810444},{"$f":"+P252-P254-P257","v":38961.205916758969}]
[null,{"$f":"+'Input Product Group Data'!B40:C40","v":"Number of Sales"},{"$f":"+C259/C185","v":9233.2732881574393},2541.4219590795938,1160.1746969630997,568.58730468143938,97.790524547543598,7919.9520270866306,null,{"$f":"+B$121","v":"Return on Sales"},null,{"$f":"+IF(L252=0,\"N/A\",L259/L252)","v":"N/A"},{"$f":"+IF(M252=0,\"N/A\",M259/M252)","v":0.21335152355653583},{"$f":"+IF(N252=0,\"N/A\",N259/N252)","v":0.33085854729723835},{"$f":"+IF(O252=0,\"N/A\",O259/O252)","v":0.37002755521080594},{"$f":"+IF(P252=0,\"N/A\",P259/P252)","v":0.38961205916758967}]
[null,null,null,null,null,null,null,null,null,"Breakeven Point Revenue",null,{"$f":"+L257/(1-L255)","v":13103.930289370843},{"$f":"+M257/(1-M255)","v":13103.930289370843},{"$f":"+N257/(1-N255)","v":13103.930289370843},{"$f":"+O257/(1-O255)","v":13103.930289370843},{"$f":"+P257/(1-P255)","v":13103.930289370843}]
[null,{"$f":"+'Input Product Group Data'!B42:C42","v":"Potential & Ability"},null,null,null,null,null,null,null,"Breakeven Point Number of Sales",null,{"$f":"+L261/L253","v":97.790524547543598},{"$f":"+M261/M253","v":97.790524547543598},{"$f":"+N261/N253","v":97.790524547543598},{"$f":"+O261/O253","v":97.790524547543598},{"$f":"+P261/P253","v":97.790524547543598}]
[null,{"$f":"+'Input Product Group Data'!B43:C43","v":"Potential"},{"$f":"+'Input Product Group Data'!D43","v":100},{"$f":"+'Input Product Group Data'!E43","v":70},{"$f":"+'Input Product Group Data'!F43","v":120},{"$f":"+'Input Product Group Data'!G43","v":130},{"$f":"+'Input Product Group Data'!H43","v":100},{"$f":"AVERAGE(C263:G263)","v":104}]
[null,{"$f":"+'Input Product Group Data'!B44:C44","v":"Business Ability"},{"$f":"+'Input Product Group Data'!D44","v":120},{"$f":"+'Input Product Group Data'!E44","v":100},{"$f":"+'Input Product Group Data'!F44","v":90},{"$f":"+'Input Product Group Data'!G44","v":110},{"$f":"+'Input Product Group Data'!H44","v":110},{"$f":"AVERAGE(C264:G264)","v":106}]
[null,{"$f":"+B140","v":"Opportunity Level"},{"$f":"+C263/$H263*C264/$H264","v":1.088534107402032},{"$f":"+D263/$H263*D264/$H264","v":0.63497822931785197},{"$f":"+E263/$H263*E264/$H264","v":0.97968069666182866},{"$f":"+F263/$H263*F264/$H264","v":1.2971698113207548},{"$f":"+G263/$H263*G264/$H264","v":0.99782293178519599}]
[]
[null,"Recommendation"]
[null,{"$f":"+B254","v":"Return on Sales Level"},-0.68245861935204655,-0.41943381384045836,1.4548009545643827,2.5525858590969794,2.0945056195311427]
[null,null,{"$f":"IF(C268>1.5,\"very high\",IF(C268>1.1,\"high\",IF(C268>0.9,\"average\",IF(C268>0.5,\"low\",\"very low\"))))","v":"very low"},{"$f":"IF(D268>1.5,\"very high\",IF(D268>1.1,\"high\",IF(D268>0.9,\"average\",IF(D268>0.5,\"low\",\"very low\"))))","v":"very low"},{"$f":"IF(E268>1.5,\"very high\",IF(E268>1.1,\"high\",IF(E268>0.9,\"average\",IF(E268>0.5,\"low\",\"very low\"))))","v":"high"},{"$f":"IF(F268>1.5,\"very high\",IF(F268>1.1,\"high\",IF(F268>0.9,\"average\",IF(F268>0.5,\"low\",\"very low\"))))","v":"very high"},{"$f":"IF(G268>1.5,\"very high\",IF(G268>1.1,\"high\",IF(G268>0.9,\"average\",IF(G268>0.5,\"low\",\"very low\"))))","v":"very high"}]
[null,{"$f":"+B256","v":"Profit Contribution Level"},-1.4823127699689955,-0.38649249226316723,2.2980760994165026,3.1921518824105002,1.3785772804051599]
[null,null,{"$f":"IF(C270>1.5,\"a very high\",IF(C270>1.1,\"a high\",IF(C270>0.9,\"an average\",IF(C270>0.5,\"a low\",\"a very low\"))))","v":"a very low"},{"$f":"IF(D270>1.5,\"a very high\",IF(D270>1.1,\"a high\",IF(D270>0.9,\"an average\",IF(D270>0.5,\"a low\",\"a very low\"))))","v":"a very low"},{"$f":"IF(E270>1.5,\"a very high\",IF(E270>1.1,\"a high\",IF(E270>0.9,\"an average\",IF(E270>0.5,\"a low\",\"a very low\"))))","v":"a very high"},{"$f":"IF(F270>1.5,\"a very high\",IF(F270>1.1,\"a high\",IF(F270>0.9,\"an average\",IF(F270>0.5,\"a low\",\"a very low\"))))","v":"a very high"},{"$f":"IF(G270>1.5,\"a very high\",IF(G270>1.1,\"a high\",IF(G270>0.9,\"an average\",IF(G270>0.5,\"a low\",\"a very low\"))))","v":"a high"}]
[null,{"$f":"+B265","v":"Opportunity Level"},1.088534107402032,0.63497822931785197,0.97968069666182866,1.2971698113207548,0.99782293178519599]
[null,null,{"$f":"IF(C272>1.5,\"very high\",IF(C272>1.1,\"high\",IF(C272>0.9,\"average\",IF(C272>0.5,\"low\",\"very low\"))))","v":"average"},{"$f":"IF(D272>1.5,\"very high\",IF(D272>1.1,\"high\",IF(D272>0.9,\"average\",IF(D272>0.5,\"low\",\"very low\"))))","v":"low"},{"$f":"IF(E272>1.5,\"very high\",IF(E272>1.1,\"high\",IF(E272>0.9,\"average\",IF(E272>0.5,\"low\",\"very low\"))))","v":"average"},{"$f":"IF(F272>1.5,\"very high\",IF(F272>1.1,\"high\",IF(F272>0.9,\"average\",IF(F272>0.5,\"low\",\"very low\"))))","v":"high"},{"$f":"IF(G272>1.5,\"very high\",IF(G272>1.1,\"high\",IF(G272>0.9,\"average\",IF(G272>0.5,\"low\",\"very low\"))))","v":"average"}]
[]
[]
[null,null,null,null,null,"ROS","PC","OPPL",{"$f":"+C179","v":"Product Group 1"},{"$f":"+D179","v":"Product Group 2"},{"$f":"+E179","v":"Product Group 3"},{"$f":"+F179","v":"Product Group 4"},{"$f":"+G179","v":"Product Group 5"},{"$f":"+I276","v":"Product Group 1"},{"$f":"+J276","v":"Product Group 2"},{"$f":"+K276","v":"Product Group 3"},{"$f":"+L276","v":"Product Group 4"},{"$f":"+M276","v":"Product Group 5"}," "]
[null,"Develop this group for current and future profit.",null,null,null,1.1000000000000001,1.1000000000000001,1.1000000000000001,{"$f":"IF(C$268>$F277,IF(C$270>$G277,IF(C$272>$H277,1,0),0),0)","v":0},{"$f":"IF(D$268>$F277,IF(D$270>$G277,IF(D$272>$H277,1,0),0),0)","v":0},{"$f":"IF(E$268>$F277,IF(E$270>$G277,IF(E$272>$H277,1,0),0),0)","v":0},{"$f":"IF(F$268>$F277,IF(F$270>$G277,IF(F$272>$H277,1,0),0),0)","v":1},{"$f":"IF(G$268>$F277,IF(G$270>$G277,IF(G$272>$H277,1,0),0),0)","v":0},{"$f":"IF(I277=1,$B277,\"\")","v":""},{"$f":"IF(J277=1,$B277,\"\")","v":""},{"$f":"IF(K277=1,$B277,\"\")","v":""},{"$f":"IF(L277=1,$B277,\"\")","v":"Develop this group for current and future profit."},{"$f":"IF(M277=1,$B277,\"\")","v":""}," "]
[null,"Maintain for this group for current profit. Are there better groups for future profits?",null,null,null,1.1000000000000001,1.1000000000000001,0.9,{"$f":"IF(SUM(I277)=0,IF(C$268>$F278,IF(C$270>$G278,IF(C$272>$H278,1,0),0),0),0)","v":0},{"$f":"IF(SUM(J277)=0,IF(D$268>$F278,IF(D$270>$G278,IF(D$272>$H278,1,0),0),0),0)","v":0},{"$f":"IF(SUM(K277)=0,IF(E$268>$F278,IF(E$270>$G278,IF(E$272>$H278,1,0),0),0),0)","v":1},{"$f":"IF(SUM(L277)=0,IF(F$268>$F278,IF(F$270>$G278,IF(F$272>$H278,1,0),0),0),0)","v":0},{"$f":"IF(SUM(M277)=0,IF(G$268>$F278,IF(G$270>$G278,IF(G$272>$H278,1,0),0),0),0)","v":1},{"$f":"IF(I278=1,$B278,\"\")","v":""},"","Maintain for this group for current profit. Are there better groups for future profits?","","Maintain for this group for current profit. Are there better groups for future profits?"," "]
[null,"Maintain for this group for current profit, develop another group for future profit.",null,null,null,1.1000000000000001,1.1000000000000001,0,{"$f":"IF(SUM(I277:I278)=0,IF(C$268>$F279,IF(C$270>$G279,1,0),0),0)","v":0},{"$f":"IF(SUM(J277:J278)=0,IF(D$268>$F279,IF(D$270>$G279,1,0),0),0)","v":0},{"$f":"IF(SUM(K277:K278)=0,IF(E$268>$F279,IF(E$270>$G279,1,0),0),0)","v":0},{"$f":"IF(SUM(L277:L278)=0,IF(F$268>$F279,IF(F$270>$G279,1,0),0),0)","v":0},{"$f":"IF(SUM(M277:M278)=0,IF(G$268>$F279,IF(G$270>$G279,1,0),0),0)","v":0},"","","","",""," "]
[null,{"$f":"+B277","v":"Develop this group for current and future profit."},null,null,null,1.1000000000000001,0.9,1.1000000000000001,{"$f":"IF(SUM(I277:I279)=0,IF(C$268>$F280,IF(C$270>$G280,IF(C$272>$H280,1,0),0),0),0)","v":0},{"$f":"IF(SUM(J277:J279)=0,IF(D$268>$F280,IF(D$270>$G280,IF(D$272>$H280,1,0),0),0),0)","v":0},{"$f":"IF(SUM(K277:K279)=0,IF(E$268>$F280,IF(E$270>$G280,IF(E$272>$H280,1,0),0),0),0)","v":0},{"$f":"IF(SUM(L277:L279)=0,IF(F$268>$F280,IF(F$270>$G280,IF(F$272>$H280,1,0),0),0),0)","v":0},{"$f":"IF(SUM(M277:M279)=0,IF(G$268>$F280,IF(G$270>$G280,IF(G$272>$H280,1,0),0),0),0)","v":0},"","","","",""," "]
[null,{"$f":"+B278","v":"Maintain for this group for current profit. Are there better groups for future profits?"},null,null,null,1.1000000000000001,0.9,0.9,{"$f":"IF(SUM(I277:I280)=0,IF(C$268>$F281,IF(C$270>$G281,IF(C$272>$H281,1,0),0),0),0)","v":0},{"$f":"IF(SUM(J277:J280)=0,IF(D$268>$F281,IF(D$270>$G281,IF(D$272>$H281,1,0),0),0),0)","v":0},{"$f":"IF(SUM(K277:K280)=0,IF(E$268>$F281,IF(E$270>$G281,IF(E$272>$H281,1,0),0),0),0)","v":0},{"$f":"IF(SUM(L277:L280)=0,IF(F$268>$F281,IF(F$270>$G281,IF(F$272>$H281,1,0),0),0),0)","v":0},{"$f":"IF(SUM(M277:M280)=0,IF(G$268>$F281,IF(G$270>$G281,IF(G$272>$H281,1,0),0),0),0)","v":0},"","","","",""," "]
[null,{"$f":"+B279","v":"Maintain for this group for current profit, develop another group for future profit."},null,null,null,1.1000000000000001,0.9,0,{"$f":"IF(SUM(I277:I281)=0,IF(C$268>$F282,IF(C$270>$G282,1,0),0),0)","v":0},{"$f":"IF(SUM(J277:J281)=0,IF(D$268>$F282,IF(D$270>$G282,1,0),0),0)","v":0},{"$f":"IF(SUM(K277:K281)=0,IF(E$268>$F282,IF(E$270>$G282,1,0),0),0)","v":0},{"$f":"IF(SUM(L277:L281)=0,IF(F$268>$F282,IF(F$270>$G282,1,0),0),0)","v":0},{"$f":"IF(SUM(M277:M281)=0,IF(G$268>$F282,IF(G$270>$G282,1,0),0),0)","v":0},"","","","",""," "]
[null,{"$f":"+B277","v":"Develop this group for current and future profit."},null,null,null,1.1000000000000001,0,1.1000000000000001,{"$f":"IF(SUM(I277:I282)=0,IF(C$268>$F283,IF(C$272>$H283,1,0),0),0)","v":0},{"$f":"IF(SUM(J277:J282)=0,IF(D$268>$F283,IF(D$272>$H283,1,0),0),0)","v":0},{"$f":"IF(SUM(K277:K282)=0,IF(E$268>$F283,IF(E$272>$H283,1,0),0),0)","v":0},{"$f":"IF(SUM(L277:L282)=0,IF(F$268>$F283,IF(F$272>$H283,1,0),0),0)","v":0},{"$f":"IF(SUM(M277:M282)=0,IF(G$268>$F283,IF(G$272>$H283,1,0),0),0)","v":0},"","","","",""," "]
[null,{"$f":"+B281","v":"Maintain for this group for current profit. Are there better groups for future profits?"},null,null,null,1.1000000000000001,0,0.9,{"$f":"IF(SUM(I277:I283)=0,IF(C$268>$F284,IF(C$272>$H284,1,0),0),0)","v":0},{"$f":"IF(SUM(J277:J283)=0,IF(D$268>$F284,IF(D$272>$H284,1,0),0),0)","v":0},{"$f":"IF(SUM(K277:K283)=0,IF(E$268>$F284,IF(E$272>$H284,1,0),0),0)","v":0},{"$f":"IF(SUM(L277:L283)=0,IF(F$268>$F284,IF(F$272>$H284,1,0),0),0)","v":0},{"$f":"IF(SUM(M277:M283)=0,IF(G$268>$F284,IF(G$272>$H284,1,0),0),0)","v":0},"","","","",""," "]
[null,{"$f":"+B282","v":"Maintain for this group for current profit, develop another group for future profit."},null,null,null,1.1000000000000001,0,0,{"$f":"IF(SUM(I277:I284)=0,IF(C$268>$F285,1,0),0)","v":0},{"$f":"IF(SUM(J277:J284)=0,IF(D$268>$F285,1,0),0)","v":0},{"$f":"IF(SUM(K277:K284)=0,IF(E$268>$F285,1,0),0)","v":0},{"$f":"IF(SUM(L277:L284)=0,IF(F$268>$F285,1,0),0)","v":0},{"$f":"IF(SUM(M277:M284)=0,IF(G$268>$F285,1,0),0)","v":0},"","","","",""," "]
[null,"Review this group for current and future profit. Can the Return on Sales be improved? ",null,null,null,0.9,1.1000000000000001,1.1000000000000001,{"$f":"IF(SUM(I277:I285)=0,IF(C$268>$F286,IF(C$270>$G286,IF(C$272>$H286,1,0),0),0),0)","v":0},{"$f":"IF(SUM(J277:J285)=0,IF(D$268>$F286,IF(D$270>$G286,IF(D$272>$H286,1,0),0),0),0)","v":0},{"$f":"IF(SUM(K277:K285)=0,IF(E$268>$F286,IF(E$270>$G286,IF(E$272>$H286,1,0),0),0),0)","v":0},{"$f":"IF(SUM(L277:L285)=0,IF(F$268>$F286,IF(F$270>$G286,IF(F$272>$H286,1,0),0),0),0)","v":0},{"$f":"IF(SUM(M277:M285)=0,IF(G$268>$F286,IF(G$270>$G286,IF(G$272>$H286,1,0),0),0),0)","v":0},"","","","",""," "]
[null,"Review this group for current profit. Can the Return on Sales be improved? Are there better groups for future profit?",null,null,null,0.9,1.1000000000000001,0.9,{"$f":"IF(SUM(I277:I286)=0,IF(C$268>$F287,IF(C$270>$G287,IF(C$272>$H287,1,0),0),0),0)","v":0},{"$f":"IF(SUM(J277:J286)=0,IF(D$268>$F287,IF(D$270>$G287,IF(D$272>$H287,1,0),0),0),0)","v":0},{"$f":"IF(SUM(K277:K286)=0,IF(E$268>$F287,IF(E$270>$G287,IF(E$272>$H287,1,0),0),0),0)","v":0},{"$f":"IF(SUM(L277:L286)=0,IF(F$268>$F287,IF(F$270>$G287,IF(F$272>$H287,1,0),0),0),0)","v":0},{"$f":"IF(SUM(M277:M286)=0,IF(G$268>$F287,IF(G$270>$G287,IF(G$272>$H287,1,0),0),0),0)","v":0},"","","","",""," "]
[null,"Review this group for current profit. Can the Return on Sales be improved? Develop another group for future profit.",null,null,null,0.9,1.1000000000000001,0,{"$f":"IF(SUM(I277:I287)=0,IF(C$268>$F288,IF(C$270>$G288,1,0),0),0)","v":0},{"$f":"IF(SUM(J277:J287)=0,IF(D$268>$F288,IF(D$270>$G288,1,0),0),0)","v":0},{"$f":"IF(SUM(K277:K287)=0,IF(E$268>$F288,IF(E$270>$G288,1,0),0),0)","v":0},{"$f":"IF(SUM(L277:L287)=0,IF(F$268>$F288,IF(F$270>$G288,1,0),0),0)","v":0},{"$f":"IF(SUM(M277:M287)=0,IF(G$268>$F288,IF(G$270>$G288,1,0),0),0)","v":0},"","","","",""," "]
[null,{"$f":"+B286","v":"Review this group for current and future profit. Can the Return on Sales be improved? "},null,null,null,0.9,0.9,1.1000000000000001,{"$f":"IF(SUM(I277:I288)=0,IF(C$268>$F289,IF(C$270>$G289,IF(C$272>$H289,1,0),0),0),0)","v":0},{"$f":"IF(SUM(J277:J288)=0,IF(D$268>$F289,IF(D$270>$G289,IF(D$272>$H289,1,0),0),0),0)","v":0},{"$f":"IF(SUM(K277:K288)=0,IF(E$268>$F289,IF(E$270>$G289,IF(E$272>$H289,1,0),0),0),0)","v":0},{"$f":"IF(SUM(L277:L288)=0,IF(F$268>$F289,IF(F$270>$G289,IF(F$272>$H289,1,0),0),0),0)","v":0},{"$f":"IF(SUM(M277:M288)=0,IF(G$268>$F289,IF(G$270>$G289,IF(G$272>$H289,1,0),0),0),0)","v":0},"","","","",""," "]
[null,{"$f":"+B287","v":"Review this group for current profit. Can the Return on Sales be improved? Are there better groups for future profit?"},null,null,null,0.9,0.9,0.9,{"$f":"IF(SUM(I277:I289)=0,IF(C$268>$F290,IF(C$270>$G290,IF(C$272>$H290,1,0),0),0),0)","v":0},{"$f":"IF(SUM(J277:J289)=0,IF(D$268>$F290,IF(D$270>$G290,IF(D$272>$H290,1,0),0),0),0)","v":0},{"$f":"IF(SUM(K277:K289)=0,IF(E$268>$F290,IF(E$270>$G290,IF(E$272>$H290,1,0),0),0),0)","v":0},{"$f":"IF(SUM(L277:L289)=0,IF(F$268>$F290,IF(F$270>$G290,IF(F$272>$H290,1,0),0),0),0)","v":0},{"$f":"IF(SUM(M277:M289)=0,IF(G$268>$F290,IF(G$270>$G290,IF(G$272>$H290,1,0),0),0),0)","v":0},"","","","",""," "]
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[null,{"$f":"+B286","v":"Review this group for current and future profit. Can the Return on Sales be improved? "},null,null,null,0.9,0,1.1000000000000001,{"$f":"IF(SUM(I277:I291)=0,IF(C$268>$F292,IF(C$272>$H292,1,0),0),0)","v":0},{"$f":"IF(SUM(J277:J291)=0,IF(D$268>$F292,IF(D$272>$H292,1,0),0),0)","v":0},{"$f":"IF(SUM(K277:K291)=0,IF(E$268>$F292,IF(E$272>$H292,1,0),0),0)","v":0},{"$f":"IF(SUM(L277:L291)=0,IF(F$268>$F292,IF(F$272>$H292,1,0),0),0)","v":0},{"$f":"IF(SUM(M277:M291)=0,IF(G$268>$F292,IF(G$272>$H292,1,0),0),0)","v":0},"","","","",""," "]
[null,{"$f":"+B287","v":"Review this group for current profit. Can the Return on Sales be improved? Are there better groups for future profit?"},null,null,null,0.9,0,0.9,{"$f":"IF(SUM(I277:I292)=0,IF(C$268>$F293,IF(C$272>$H293,1,0),0),0)","v":0},{"$f":"IF(SUM(J277:J292)=0,IF(D$268>$F293,IF(D$272>$H293,1,0),0),0)","v":0},{"$f":"IF(SUM(K277:K292)=0,IF(E$268>$F293,IF(E$272>$H293,1,0),0),0)","v":0},{"$f":"IF(SUM(L277:L292)=0,IF(F$268>$F293,IF(F$272>$H293,1,0),0),0)","v":0},{"$f":"IF(SUM(M277:M292)=0,IF(G$268>$F293,IF(G$272>$H293,1,0),0),0)","v":0},"","","","",""," "]
[null,{"$f":"+B288","v":"Review this group for current profit. Can the Return on Sales be improved? Develop another group for future profit."},null,null,null,0.9,0,0,{"$f":"IF(SUM(I277:I293)=0,IF(C$268>$F294,1,0),0)","v":0},{"$f":"IF(SUM(J277:J293)=0,IF(D$268>$F294,1,0),0)","v":0},{"$f":"IF(SUM(K277:K293)=0,IF(E$268>$F294,1,0),0)","v":0},{"$f":"IF(SUM(L277:L293)=0,IF(F$268>$F294,1,0),0)","v":0},{"$f":"IF(SUM(M277:M293)=0,IF(G$268>$F294,1,0),0)","v":0},"","","","",""," "]
[null,"Divest of this group unless Return on Sales can be substantially improved, if so develop for future profit.",null,null,null,0,1.1000000000000001,1.1000000000000001,{"$f":"IF(SUM(I277:I294)=0,IF(C$270>$G295,IF(C$272>$H295,1,0),0),0)","v":0},{"$f":"IF(SUM(J277:J294)=0,IF(D$270>$G295,IF(D$272>$H295,1,0),0),0)","v":0},{"$f":"IF(SUM(K277:K294)=0,IF(E$270>$G295,IF(E$272>$H295,1,0),0),0)","v":0},{"$f":"IF(SUM(L277:L294)=0,IF(F$270>$G295,IF(F$272>$H295,1,0),0),0)","v":0},{"$f":"IF(SUM(M277:M294)=0,IF(G$270>$G295,IF(G$272>$H295,1,0),0),0)","v":0},"","","","",""," "]
[null,"Divest of this group unless Return on Sales can be substantially improved. Are there better groups for future profit.",null,null,null,0,1.1000000000000001,0.9,{"$f":"IF(SUM(I277:I295)=0,IF(C$270>$G296,IF(C$272>$H296,1,0),0),0)","v":0},{"$f":"IF(SUM(J277:J295)=0,IF(D$270>$G296,IF(D$272>$H296,1,0),0),0)","v":0},{"$f":"IF(SUM(K277:K295)=0,IF(E$270>$G296,IF(E$272>$H296,1,0),0),0)","v":0},{"$f":"IF(SUM(L277:L295)=0,IF(F$270>$G296,IF(F$272>$H296,1,0),0),0)","v":0},{"$f":"IF(SUM(M277:M295)=0,IF(G$270>$G296,IF(G$272>$H296,1,0),0),0)","v":0},"","","","",""," "]
[null,"Divest of this group unless current Return on Sales can be substantially improved, develop another group for future profit.",null,null,null,0,1.1000000000000001,0,{"$f":"IF(SUM(I277:I296)=0,IF(C$270>$G297,1,0),0)","v":0},{"$f":"IF(SUM(J277:J296)=0,IF(D$270>$G297,1,0),0)","v":0},{"$f":"IF(SUM(K277:K296)=0,IF(E$270>$G297,1,0),0)","v":0},{"$f":"IF(SUM(L277:L296)=0,IF(F$270>$G297,1,0),0)","v":0},{"$f":"IF(SUM(M277:M296)=0,IF(G$270>$G297,1,0),0)","v":0},"","","","",""," "]
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[null,{"$f":"+B297","v":"Divest of this group unless current Return on Sales can be substantially improved, develop another group for future profit."},null,null,null,0,0.9,0,{"$f":"IF(SUM(I277:I299)=0,IF(C$270>$G300,1,0),0)","v":0},{"$f":"IF(SUM(J277:J299)=0,IF(D$270>$G300,1,0),0)","v":0},{"$f":"IF(SUM(K277:K299)=0,IF(E$270>$G300,1,0),0)","v":0},{"$f":"IF(SUM(L277:L299)=0,IF(F$270>$G300,1,0),0)","v":0},{"$f":"IF(SUM(M277:M299)=0,IF(G$270>$G300,1,0),0)","v":0},"","","","",""," "]
[null,{"$f":"+B295","v":"Divest of this group unless Return on Sales can be substantially improved, if so develop for future profit."},null,null,null,0,0,1.1000000000000001,{"$f":"IF(SUM(I277:I300)=0,IF(C$272>$H301,1,0),0)","v":0},{"$f":"IF(SUM(J277:J300)=0,IF(D$272>$H301,1,0),0)","v":0},{"$f":"IF(SUM(K277:K300)=0,IF(E$272>$H301,1,0),0)","v":0},{"$f":"IF(SUM(L277:L300)=0,IF(F$272>$H301,1,0),0)","v":0},{"$f":"IF(SUM(M277:M300)=0,IF(G$272>$H301,1,0),0)","v":0},"","","","",""," "]
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[null,{"$f":"+B297","v":"Divest of this group unless current Return on Sales can be substantially improved, develop another group for future profit."},null,null,null,0,0,0,{"$f":"IF(SUM(I277:I302)=0,1,0)","v":0},{"$f":"IF(SUM(J277:J302)=0,1,0)","v":1},{"$f":"IF(SUM(K277:K302)=0,1,0)","v":0},{"$f":"IF(SUM(L277:L302)=0,1,0)","v":0},{"$f":"IF(SUM(M277:M302)=0,1,0)","v":0},"","Divest of this group unless current Return on Sales can be substantially improved, develop another group for future profit.","","",""," "]
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[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"Customer Segment 1",null,null,null,"Input"]
[null,null,null,null,null,null,null,null,null,"Number of Sales",null,0,{"$f":"+N311*0.5","v":381918.5},763837,{"$f":"+N311*1.5","v":1145755.5},{"$f":"+N311*2","v":1527674}]
[null,null,null,null,null,null,null,null,null,{"$f":"+B$48","v":"Revenue"},null,{"$f":"+L311*L313","v":0},{"$f":"+M311*M313","v":15650000},31300000,{"$f":"+O311*O313","v":46950000},{"$f":"+P311*P313","v":62600000}]
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[null,null,null,null,null,null,null,null,null,{"$f":"+B$86","v":"Total Variable Costs"},null,{"$f":"+L315*L312","v":0},{"$f":"+M315*M312","v":7740000},15480000,{"$f":"+O315*O312","v":23220000},{"$f":"+P315*P312","v":30960000}]
[null,null,null,null,null,null,null,null,null,{"$f":"+B$87","v":"% of Segment Revenue"},null,{"$f":"+$N315","v":0.49456869009584664},{"$f":"+$N315","v":0.49456869009584664},0.49456869009584664,{"$f":"+$N315","v":0.49456869009584664},{"$f":"+$N315","v":0.49456869009584664}]
[null,null,null,null,null,null,null,null,null,"Variable COS per Unit",null,{"$f":"+L314/L311","v":{"$error":"#DIV/0!"}},{"$f":"+M314/M311","v":20.266103893893593},20.266103893893593,{"$f":"+O314/O311","v":20.266103893893593},{"$f":"+P314/P311","v":20.266103893893593}]
[null,null,null,null,null,null,null,null,null,{"$f":"+B$119","v":"Total Fixed Costs"},null,{"$f":"+$N317","v":11410000},{"$f":"+$N317","v":11410000},11410000,{"$f":"+$N317","v":11410000},{"$f":"+$N317","v":11410000}]
[null,null,null,null,null,null,null,null,null,"Total Costs",null,{"$f":"+L317+L314","v":11410000},{"$f":"+M317+M314","v":19150000},{"$f":"+N317+N314","v":26890000},{"$f":"+O317+O314","v":34630000},{"$f":"+P317+P314","v":42370000}]
[null,null,null,null,null,null,null,null,null,{"$f":"+B$120","v":"Operating Surplus/Profit"},null,{"$f":"+L312-L314-L317","v":-11410000},{"$f":"+M312-M314-M317","v":-3500000},{"$f":"+N312-N314-N317","v":4410000},{"$f":"+O312-O314-O317","v":12320000},{"$f":"+P312-P314-P317","v":20230000}]
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[null,null,null,null,null,null,null,null,null,"Breakeven Point Revenue",null,{"$f":"+L317/(1-L315)","v":22574778.761061944},{"$f":"+M317/(1-M315)","v":22574778.761061944},{"$f":"+N317/(1-N315)","v":22574778.761061944},{"$f":"+O317/(1-O315)","v":22574778.761061944},{"$f":"+P317/(1-P315)","v":22574778.761061944}]
[null,null,null,null,null,null,null,null,null,"Breakeven Point Number of Sales",null,{"$f":"+L321/L313","v":550908.98672566365},{"$f":"+M321/M313","v":550908.98672566365},{"$f":"+N321/N313","v":550908.98672566365},{"$f":"+O321/O313","v":550908.98672566365},{"$f":"+P321/P313","v":550908.98672566365}]

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