Carlsberg Tiger 2005

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  • 7/27/2019 Carlsberg Tiger 2005

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    - 2005

    et sales 1,695.23 28,937,666.65 4,109.78 255,829.92 1,129.77

    product 17,070.00 - 62.25 -

    direct material 221.71 3,784,555.13 752.11 46,818.35 117.02

    direct material 221.71 3,784,555.13 752.11 46,818.35 117.02

    Pakage 153.58 2,621,607.67 557.97 34,733.02 172.45

    Raw material 111.53 1,903,743.85 512.92 31,928.95 82.86

    V&F 2.60 44,345.31 14.20 883.80 3.22

    -V&F 2.77 47,233.68 5.35 333.03 2.89

    492.18 8,401,485.63 1,842.55 114,697.14 378.44

    -V 141.02 2,407,176.94 141.02 8,778.23 141.02

    141.02 2,407,176.94 141.02 8,778.23 141.02 633.20 10,808,662.58 1,983.57 123,475.36 519.46 -MC 1,062.04 18,129,004.08 2,126.21 132,354.56 610.31 -F 14.59 249,097.76 528.95 32,926.40 13.19

    -F 2.05 35,000.00 2.05 127.63 2.05

    V&F 38.55 658,090.05 38.55 2,399.85 38.55

    -F 1.21 20,651.62 20.27 1,262.02 1.64

    -F 4.37 74,570.85 7.07 440.28 6.10

    -F 92.12 1,572,507.49 92.12 5,734.45 92.12

    2.77 47,328.57 100.50 6,256.02 2.51

    7.32 125,037.11 7.32 455.97 7.32

    162.99 2,782,283.46 796.84 49,602.62 163.49

    655.17 11,183,769.09 2,639.40 164,299.75 541.93

    1,040.06 17,753,897.56 1,470.39 91,530.17 587.84

    61% 36%

    -F 299.89 5,119,107.70 299.89 18,667.80 299.89

    - -F 174.50 2,978,633.72 174.50 10,862.15 174.50

    -F 133.92 2,285,932.71 133.92 8,336.09 133.92

    -F 55.35 944,853.79 55.35 3,445.59 55.35

    663.65 11,328,527.92 663.65 41,311.62 663.65 804.67 13,735,704.87 804.67 50,089.85 804.67 826.64 14,110,811.38 1,460.49 90,914.24 827.14 235.39 4,018,192.69 665.72 41,440.32 216.83-

    235.39 4,018,192.69 665.72 41,440.32 216.83- 69.74 1,190,457.81 197.23 12,277.40 64.24-

    165.66 2,827,734.89 468.49 29,162.92 152.59-

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    % 9.77%

    1,459.84 24,919,473.96 3,444.06 214,389.60 1,346.60

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    9,089,591.63 4,038.04 16,518,319.98 631.00 3,073,925.13

    8,045.54 - 4,090.68 - 4,871.54

    941,474.78 587.44 2,403,020.16 80.72 393,241.84

    941,474.78 587.44 2,403,020.16 80.72 393,241.84

    1,387,490.53 165.68 677,725.25 107.08 521,658.87

    666,642.15 231.29 946,140.85 53.17 259,031.91

    25,889.23 3.45 14,102.31 0.71 3,469.98

    23,252.96 2.93 11,983.77 2.39 11,663.92

    3,044,749.65 990.78 4,052,972.33 244.08 1,189,066.52

    1,134,565.33 141.02 576,859.38 141.02 686,974.00

    1,134,565.33 141.02 576,859.38 141.02 686,974.00

    4,179,314.98 1,131.80 4,629,831.71 385.10 1,876,040.52

    4,910,276.64 2,906.24 11,888,488.27 245.89 1,197,884.61

    106,122.39 16.77 68,600.13 8.51 41,448.84

    16,496.41 2.05 8,387.45 2.05 9,988.50

    310,175.02 38.55 157,705.66 38.55 187,809.52

    13,216.20 1.00 4,074.07 0.43 2,099.32

    49,086.73 4.61 18,843.30 1.27 6,200.55

    741,163.83 92.12 376,837.98 92.12 448,771.23

    20,163.25 3.19 13,034.02 1.62 7,875.28

    58,933.25 7.32 29,964.08 7.32 35,683.81

    1,315,357.09 165.61 677,446.69 151.88 739,877.06

    4,360,106.74 1,156.39 4,730,419.02 395.96 1,928,943.58

    4,729,484.89 2,881.65 11,787,900.96 235.04 1,144,981.55

    52% 71% 37%

    2,412,769.09 299.89 1,226,750.42 299.89 1,460,920.39

    1,403,907.83 174.50 713,804.12 174.50 850,059.62

    1,077,419.76 133.92 547,804.24 133.92 652,372.62

    445,334.26 55.35 226,426.14 55.35 269,647.81

    5,339,430.95 663.65 2,714,784.91 663.65 3,233,000.44

    6,473,996.28 804.67 3,291,644.30 804.67 3,919,974.44

    6,654,788.03 829.26 3,392,231.60 815.53 3,972,877.50

    1,744,511.39- 2,076.98 8,496,256.66 569.63- 2,774,992.90-

    1,744,511.39- 2,076.98 8,496,256.66 569.63- 2,774,992.90-

    516,841.12- 615.34 2,517,160.29 168.76- 822,138.76-

    1,227,670.27- 1,461.64 5,979,096.37 400.87- 1,952,854.14-

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    10,834,103.02 1,961.06 8,022,063.32 1,200.63 5,848,918.02

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    - 2005

    Type of cost

    unit total unit total unit total unit total

    Net sales 1,695.23 28,937,666.65 4,109.78 255,829.92 1,129.77 9,089,591.63 4,038.04 16,518,319.98

    Sales volume of product 17,070.00 - 62.25 - 8,045.54 - 4,090.68

    Direct materials 221.71 3,784,555.13 752.11 46,818.35 117.02 941,474.78 587.44 2,403,020.16

    Packages 153.58 2,621,607.67 557.97 34,733.02 172.45 1,387,490.53 165.68 677,725.25

    Raw materials 111.53 1,903,743.85 512.92 31,928.95 82.86 666,642.15 231.29 946,140.85

    Water 2.60 44,345.31 14.20 883.80 3.22 25,889.23 3.45 14,102.31

    Energy 2.77 47,233.68 5.35 333.03 2.89 23,252.96 2.93 11,983.77

    Variable costs of produdaction492.18 8,401,485.63 1,842.55 114,697.14 378.44 3,044,749.65 990.78 4,052,972.33

    Variable costs of sales 141.02 2,407,176.94 141.02 8,778.23 141.02 1,134,565.33 141.02 576,859.38

    TVC 633.20 10,808,662.58 1,983.57 123,475.36 519.46 4,179,314.98 1,131.80 4,629,831.71Contribution margin 1,062.04 18,129,004.08 2,126.21 132,354.56 610.31 4,910,276.64 2,906.24 11,888,488.27

    Direct salary 14.59 249,097.76 528.95 32,926.40 13.19 106,122.39 16.77 68,600.13Tax of real estate 2.05 35,000.00 2.05 127.63 2.05 16,496.41 2.05 8,387.45

    Other salary 38.55 658,090.05 38.55 2,399.85 38.55 310,175.02 38.55 157,705.66

    Thermic cost 1.21 20,651.62 20.27 1,262.02 1.64 13,216.20 1.00 4,074.07

    Vapor cost 4.37 74,570.85 7.07 440.28 6.10 49,086.73 4.61 18,843.30

    Other costs of producion 92.12 1,572,507.49 92.12 5,734.45 92.12 741,163.83 92.12 376,837.98

    Health and social insurance of directsalary 2.77 47,328.57 100.50 6,256.02 2.51 20,163.25 3.19 13,034.02

    Health and social insurance of ohtersalary 7.32 125,037.11 7.32 455.97 7.32 58,933.25 7.32 29,964.08

    Fixed costs of production 162.99 2,782,283.46 796.84 49,602.62 163.49 1,315,357.09 165.61 677,446.69

    Total costs of production 655.17 11,183,769.09 2,639.40 164,299.75 541.93 4,360,106.74 1,156.39 4,730,419.02

    Total profit 1,040.06 17,753,897.56 1,470.39 91,530.17 587.84 4,729,484.89 2,881.65 11,787,900.96

    Percent of profit 61% 36% 52% 71%

    Fixed costs of sales 299.89 5,119,107.70 299.89 18,667.80 299.89 2,412,769.09 299.89 1,226,750.42Cost of depreciation 174.50 2,978,633.72 174.50 10,862.15 174.50 1,403,907.83 174.50 713,804.12Interest cost 133.92 2,285,932.71 133.92 8,336.09 133.92 1,077,419.76 133.92 547,804.24Management costs 55.35 944,853.79 55.35 3,445.59 55.35 445,334.26 55.35 226,426.14Other fixed costs 663.65 11,328,527.92 663.65 41,311.62 663.65 5,339,430.95 663.65 2,714,784.91Total non production costs 804.67 13,735,704.87 804.67 50,089.85 804.67 6,473,996.28 804.67 3,291,644.30

    TFC 826.64 14,110,811.38 1,460.49 90,914.24 827.14 6,654,788.03 829.26 3,392,231.60EBIT 235.39 4,018,192.69 665.72 41,440.32 216.83- 1,744,511.39- 2,076.98 8,496,256.66 235.39 4,018,192.69 665.72 41,440.32 216.83- 1,744,511.39- 2,076.98 8,496,256.66Income tax 69.74 1,190,457.81 197.23 12,277.40 64.24- 516,841.12- 615.34 2,517,160.29Net profit 165.66 2,827,734.89 468.49 29,162.92 152.59- 1,227,670.27- 1,461.64 5,979,096.37

    Company Wine Beer Vodka

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    percent of net sales 9.77%

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    Type of cost

    unit total unit total unit total unit total

    Net sales 1,412.70 $ 24,114,722.21 $ 3,424.82 $ 213,191.60 $ 941.47 $ 7,574,659.69 $ 3,365.03 $ 13,765,266.65 $

    Sales volume of product 17,070.00 - 62.25 - 8,045.54 - 4,090.68

    Direct materials 184.76 $ 3,153,795.94 $ 626.76 $ 39,015.29 $ 97.52 $ 784,562.32 $ 489.53 $ 2,002,516.80 $Packages 127.98 $ 2,184,673.06 $ 464.97 $ 28,944.18 $ 143.71 $ 1,156,242.11 $ 138.06 $ 564,771.04 $

    Raw materials 92.94 $ 1,586,453.21 $ 427.44 $ 26,607.46 $ 69.05 $ 555,535.12 $ 192.74 $ 788,450.70 $

    Water 2.16 $ 36,954.42 $ 11.83 $ 736.50 $ 2.68 $ 21,574.36 $ 2.87 $ 11,751.92 $

    Energy 2.31 $ 39,361.40 $ 4.46 $ 277.52 $ 2.41 $ 19,377.47 $ 2.44 $ 9,986.48 $

    Variable costs of produdaction410.15 $ 7,001,238.03 $ 1,535.46 $ 95,580.95 $ 315.37 $ 2,537,291.37 $ 825.65 $ 3,377,476.94 $

    Variable costs of sales 117.51 $ 2,005,980.79 $ 117.51 $ 7,315.19 $ 117.51 $ 945,471.11 $ 117.51 $ 480,716.15 $

    TVC 527.66 $ 9,007,218.81 $ 1,652.98 $ 102,896.14 $ 432.88 $ 3,482,762.49 $ 943.17 $ 3,858,193.10 $Contribution margin 885.03 $ 15,107,503.40 $ 1,771.84 $ 110,295.47 $ 508.59 $ 4,091,897.20 $ 2,421.86 $ 9,907,073.55 $Direct salary 12.16 $ 207,581.47 $ 440.79 $ 27,438.67 $ 10.99 $ 88,435.32 $ 13.97 $ 57,166.77 $

    Tax of real estate 1.71 $ 29,166.67 $ 1.71 $ 106.36 $ 1.71 $ 13,747.01 $ 1.71 $ 6,989.54 $

    Other salary 32.13 $ 548,408.38 $ 32.13 $ 1,999.88 $ 32.13 $ 258,479.19 $ 32.13 $ 131,421.38 $

    Thermic cost 1.01 $ 17,209.68 $ 16.89 $ 1,051.68 $ 1.37 $ 11,013.50 $ 0.83 $ 3,395.06 $

    Vapor cost 3.64 $ 62,142.38 $ 5.89 $ 366.90 $ 5.08 $ 40,905.61 $ 3.84 $ 15,702.75 $

    Other costs of producion 76.77 $ 1,310,422.91 $ 76.77 $ 4,778.71 $ 76.77 $ 617,636.53 $ 76.77 $ 314,031.65 $

    Health and social insurance of directsalary 2.31 $ 39,440.48 $ 83.75 $ 5,213.35 $ 2.09 $ 16,802.71 $ 2.66 $ 10,861.69 $

    Health and social insurance of ohtersalary 6.10 $ 104,197.59 $ 6.10 $ 379.98 $ 6.10 $ 49,111.05 $ 6.10 $ 24,970.06 $

    Fixed costs of production 135.83 $ 2,318,569.55 $ 664.03 $ 41,335.51 $ 136.24 $ 1,096,130.91 $ 138.01 $ 564,538.91 $

    Total costs of production 545.98 $ 9,319,807.58 $ 2,199.50 $ 136,916.46 $ 451.61 $ 3,633,422.28 $ 963.66 $ 3,942,015.85 $

    Total profit 866.72 $ 14,794,914.63 $ 1,225.32 $ 76,275.14 $ 489.87 $ 3,941,237.41 $ 2,401.37 $ 9,823,250.80 $

    Percent of profit 61% 36% 52% 71%

    Fixed costs of sales 249.91 $ 4,265,923.08 $ 249.91 $ 15,556.50 $ 249.91 $ 2,010,640.91 $ 249.91 $ 1,022,292.01 $

    Cost of depreciation145.41 $ 2,482,194.77 $ 145.41 $ 9,051.79 $ 145.41 $ 1,169,923.19 $ 145.41 $ 594,836.77 $

    Interest cost 111.60 $ 1,904,943.93 $ 111.60 $ 6,946.74 $ 111.60 $ 897,849.80 $ 111.60 $ 456,503.53 $Management costs 46.13 $ 787,378.16 $ 46.13 $ 2,871.32 $ 46.13 $ 371,111.88 $ 46.13 $ 188,688.45 $Other fixed costs 553.04 $ 9,440,439.94 $ 553.04 $ 34,426.35 $ 553.04 $ 4,449,525.79 $ 553.04 $ 2,262,320.76 $Total non production costs 670.56 $ 11,446,420.72 $ 670.56 $ 41,741.54 $ 670.56 $ 5,394,996.90 $ 670.56 $ 2,743,036.91 $

    TFC 688.87 $ 11,759,009.49 $ 1,217.08 $ 75,761.87 $ 689.28 $ 5,545,656.70 $ 691.05 $ 2,826,859.67 $EBIT 196.16 $ 3,348,493.91 $ 554.77 $ 34,533.60 $ -180.69 $ -1,453,759.49 $ 1,730.82 $ 7,080,213.88 $ 196.16 $ 3,348,493.91 $ 554.77 $ 34,533.60 $ -180.69 $ -1,453,759.49 $ 1,730.82 $ 7,080,213.88 $Income tax 58.12 $ 992,048.17 $ 164.36 $ 10,231.17 $ -53.53 $ -430,700.93 $ 512.78 $ 2,097,633.57 $Net profit 138.05 $ 2,356,445.74 $ 390.41 $ 24,302.43 $ -127.16 $ -1,023,058.56 $ 1,218.03 $ 4,982,580.31 $percent of net sales 9.77%

    Company Wine Beer Vodka

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    - 2004

    Type of cost

    unit total unit total unit total unit total

    Net sales 1,391.83 17,457,190.21 2,271.55 115,667.08 827.66 6,620,401.45 2,540.50 10,579,164.7

    ales volume of product 12,542.58 - 50.92 - 7,998.92 - 4,164.2

    Direct materials 389.15 4,880,983.50 262.22 13,352.13 217.43 1,739,217.65 746.77 3,109,722.6

    ackages 6.51 81,617.78 192.49 9,801.52 5.70 45,556.58 0.23 960.

    Raw materials 149.07 1,869,670.16 218.16 11,108.78 89.72 717,677.67 267.86 1,115,421.3

    Water 2.37 29,749.28 2.74 21,922.35 1.48 6,156.8

    nergy 4.28 53,701.87 4.82 38,586.55 3.21 13,375.6

    Variable costs of produdaction 551.38 6,915,722.60 672.87 34,262.43 320.41 2,562,960.80 1,019.55 4,245,636.4

    Variable costs of sales 64.87 813,636.36 54.33 2,766.36 21.75 173,955.45 152.25 633,985

    TVC 616.25 7,729,358.96 727.20 37,028.80 342.16 2,736,916.26 1,171.80 4,879,621.9Contribution margin 775.58 9,727,831.25 1,544.35 78,638.28 485.50 3,883,485.20 1,368.70 5,699,542.8Direct salary 25.96 325,565.38 44.06 2,243.75 25.62 204,922.94 22.93 95,497.8

    ax of real estate 2.06 25,810.18 28.39 1,445.81 1.52 12,138.43 2.80 11,676.2

    Other salary 3.88 48,649.70 6.58 335.27 3.83 30,620.67 3.43 14,271.8

    hermic cost 1.23 15,434.65 - - 1.38 11,001.21 0.77 3,211.3

    Vapor cost 4.11 51,552.95 2.66 135.25 4.75 37,972.43 3.23 13,441.5

    Other costs of producion 48.63 609,954.30 5.89 299.85 43.52 348,105.28 52.33 217,900.7

    Health and social insurance of directalary 2.33 29,253.53 8.73 444.59 1.74 13,934.73 3.18 13,235.2

    Health and social insurance of ohteralary 0.48 5,991.69 1.79 91.06 0.36 2,854.10 0.65 2,710.8

    ixed costs of production 88.67 1,112,212.37 98.11 4,995.58 82.70 661,549.79 89.32 371,945.6

    otal costs of production 640.05 8,027,934.97 770.97 39,258.01 403.12 3,224,510.59 1,108.87 4,617,582.1

    otal profit 728.73 9,140,147.35 869.08 44,253.59 485.82 3,886,060.38 1,198.19 4,989,527

    ercent of profit 36% 52%Fixed costs of sales 316.72 3,972,459.88 316.72 16,127.28 316.72 2,533,402.04 316.72 1,318,880Cost of depreciation 93.04 1,166,964.10 93.04 4,737.61 93.04 744,221.29 93.04 387,439nterest cost 146.80 1,841,282.16 146.80 7,475.19 146.80 1,174,261.82 146.80 611,316Management costs 67.21 843,047.14 67.21 3,422.58 67.21 537,646.05 67.21 279,896Other fixed costs 623.78 7,823,753.27 623.78 31,762.66 623.78 4,989,531.20 623.78 2,597,533.9Total non production costs 688.65 8,637,389.64 678.10 34,529.02 645.52 5,163,486.65 776.02 3,231,519.4

    TFC 712.45 8,935,965.65 721.88 36,758.23 706.48 5,651,080.99 713.10 2,969,479.6EBIT 63.13 791,865.60 822.47 41,880.05 220.98- 1,767,595.79- 655.60 2,730,063.1

    32.93 412,997.71 32.93 1,676.68 32.93 263,385.73 32.93 137,117.7

    ncome tax 8.94 112,154.17 8.94 455.32 8.94 71,525.36 8.94 37,235.8

    Net profit 21.26 266,713.72 780.60 39,748.05 262.85- 2,102,506.87- 613.73 2,555,709.5

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    rcent of net sales

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    - 2004

    Type of cost

    unit total unit total unit total unit total

    Net sales 1,179.52 $ 14,794,228.99 $ 1,925.04 $ 98,022.95 $ 701.41 $ 5,610,509.71 $ 2,152.96 $ 8,965,393.

    Sales volume of product 12,542.58 - 50.92 - 7,998.92 - 4,164

    Direct materials 329.79 $ 4,136,426.70 $ 222.22 $ 11,315.37 $ 184.26 $ 1,473,913.26 $ 632.86 $ 2,635,358.Packages 5.51 $ 69,167.61 $ 163.13 $ 8,306.37 $ 4.83 $ 38,607.27 $ 0.20 $ 813

    Raw materials 126.33 $ 1,584,466.24 $ 184.88 $ 9,414.22 $ 76.04 $ 608,201.42 $ 227.00 $ 945,272.

    Water 2.01 $ 25,211.26 $ - $ - $ 2.32 $ 18,578.26 $ 1.25 $ 5,217

    Energy 3.63 $ 45,510.06 $ - $ - $ 4.09 $ 32,700.46 $ 2.72 $ 11,335.

    Variable costs of produdaction 467.27 $ 5,860,781.86 $ 570.23 $ 29,035.96 $ 271.54 $ 2,172,000.68 $ 864.03 $ 3,597,997.

    Variable costs of sales 54.97 $ 689,522.34 $ 46.04 $ 2,344.38 $ 18.43 $ 147,419.88 $ 129.02 $ 537,275.

    TVC 522.25 $ 6,550,304.20 $ 616.27 $ 31,380.34 $ 289.97 $ 2,319,420.56 $ 993.05 $ 4,135,272.Contribution margin 657.28 $ 8,243,924.79 $ 1,308.77 $ 66,642.61 $ 411.44 $ 3,291,089.15 $ 1,159.91 $ 4,830,121.Direct salary 22.00 $ 275,902.86 $ 37.34 $ 1,901.48 $ 21.71 $ 173,663.51 $ 19.43 $ 80,930.

    Tax of real estate 1.74 $ 21,873.04 $ 24.06 $ 1,225.26 $ 1.29 $ 10,286.80 $ 2.38 $ 9,895

    Other salary 3.29 $ 41,228.56 $ 5.58 $ 284.13 $ 3.24 $ 25,949.72 $ 2.90 $ 12,094.

    Thermic cost 1.04 $ 13,080.21 $ - $ - $ 1.17 $ 9,323.06 $ 0.65 $ 2,721Vapor cost 3.48 $ 43,688.94 $ 2.25 $ 114.62 $ 4.02 $ 32,180.02 $ 2.74 $ 11,391.

    Other costs of producion 41.21 $ 516,910.42 $ 4.99 $ 254.11 $ 36.88 $ 295,004.47 $ 44.34 $ 184,661.

    Health and social insurance of directalary 1.98 $ 24,791.13 $ 7.40 $ 376.77 $ 1.48 $ 11,809.10 $ 2.69 $ 11,216.

    Health and social insurance of ohteralary 0.40 $ 5,077.70 $ 1.52 $ 77.17 $ 0.30 $ 2,418.73 $ 0.55 $ 2,297

    Fixed costs of production 75.15 $ 942,552.86 $ 83.14 $ 4,233.54 $ 70.09 $ 560,635.41 $ 75.69 $ 315,208.

    Total costs of production 542.42 $ 6,803,334.72 $ 653.37 $ 33,269.50 $ 341.63 $ 2,732,636.09 $ 939.72 $ 3,913,205.

    Total profit 617.57 $ 7,745,887.58 $ 736.51 $ 37,503.04 $ 411.71 $ 3,293,271.51 $ 1,015.42 $ 4,228,413.

    Percent of profit 36% 52%

    Fixed costs of sales 268.41 $ 3,366,491.42 $ 268.41 $ 13,667.19 $ 268.41 $ 2,146,950.88 $ 268.41 $ 1,117,695.Cost of depreciation 78.85 $ 988,952.62 $ 78.85 $ 4,014.92 $ 78.85 $ 630,696.01 $ 78.85 $ 328,338.nterest cost 124.41 $ 1,560,408.61 $ 124.41 $ 6,334.90 $ 124.41 $ 995,137.14 $ 124.41 $ 518,065.

    Management costs 56.96 $ 714,446.73 $ 56.96 $ 2,900.49 $ 56.96 $ 455,632.24 $ 56.96 $ 237,200.Other fixed costs 528.62 $ 6,630,299.39 $ 528.62 $ 26,917.51 $ 528.62 $ 4,228,416.27 $ 528.62 $ 2,201,299.Total non production costs 583.60 $ 7,319,821.72 $ 574.66 $ 29,261.88 $ 547.05 $ 4,375,836.14 $ 657.65 $ 2,738,575.

    TFC 603.77 $ 7,572,852.24 $ 611.76 $ 31,151.05 $ 598.71 $ 4,789,051.68 $ 604.32 $ 2,516,508.EBIT 53.50 $ 671,072.55 $ 697.01 $ 35,491.56 $ -187.27 $ -1,497,962.53 $ 555.59 $ 2,313,612.

    27.90 $ 349,998.06 $ 27.90 $ 1,420.91 $ 27.90 $ 223,208.24 $ 27.90 $ 116,201.

    ncome tax 7.58 $ 95,045.91 $ 7.58 $ 385.86 $ 7.58 $ 60,614.71 $ 7.58 $ 31,555.Net profit 18.02 $ 226,028.58 $ 661.52 $ 33,684.79 $ -222.75 $ -1,781,785.49 $ 520.11 $ 2,165,855.percent of net sales

    Company Wine Beer Vodka

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    11/23

    - 2005 3 1000 5.0 9,341.70 6,084.62 1,757.95 1,499.14

    5.1 2,039.86 1,752.97 285.30 1.59

    5,0+5,1 11,381.57 7,837.59 2,043.25 1,500.73

    Type of cost

    unit total unit total unit total unit total

    Net sales 1,303.12 13,894,417.61 907.15 5,837,360.22 3,437.99 6,709,835.97 591.95 1,347,221.4

    Sales volume of product 10,662.40 - 6,434.84 - 1,951.68 - 2,275.8Direct materials 187.16 2,103,487.85 120.75 777,023.77 575.38 1,122,950.24 89.42 203,513.8

    Packages 30.35 629,603.16 16.32 105,003.16 100.14 195,436.58 144.63 329,163.4

    Raw materials 146.86 1,291,214.91 92.81 597,216.90 248.55 485,089.24 91.79 208,908.7

    Water 3.72 37,057.94 4.51 29,003.29 2.19 4,271.43 1.66 3,783.2

    Energy 2.95 42,644.51 2.26 14,543.63 8.11 15,828.10 5.39 12,272.7

    Variable costs of produdaction 371.04 4,104,008.37 236.65 1,522,790.76 934.36 1,823,575.58 332.90 757,642.0

    Variable costs of sales 80.96 863,218.88 80.96 184,556.20 80.96 672,620.15 80.96 3,107

    TVC 452.00 4,967,227.25 317.61 1,707,346.95 1,015.32 2,496,195.73 413.86 760,749.6Contribution margin 851.12 8,927,190.36 589.54 4,130,013.26 2,422.66 4,213,640.23 178.10 586,471.8Direct salary 11.45 130,365.37 8.61 67,463.17 20.47 39,954.72 10.08 22,947.4

    Tax of real estate 2.76 31,467.33 2.14 16,790.82 5.37 10,478.81 1.84 4,197.7

    Other salary 6.38 68,026.13 6.38 41,054.26 6.38 12,451.70 6.38 14,520.1

    Thermic cost 1.04 11,780.47 0.88 6,882.30 1.38 2,695.99 0.97 2,202.1Vapor cost 3.08 35,033.48 3.80 29,810.40 2.68 5,223.07 -

    Other costs of producion 101.31 1,080,260.07 101.31 651,944.70 101.31 197,733.90 101.31 230,581.4

    Health and social insurance of directsalary 1.95 22,184.26 1.33 10,438.80 4.13 8,054.19 1.62 3,691.2

    Health and social insurance of ohtersalary 0.40 4,543.76 0.27 2,138.07 0.85 1,649.65 0.33 756.0

    Fixed costs of production 129.77 1,383,660.87 128.44 826,522.51 142.57 278,242.03 122.54 278,896.3

    Total costs of production 500.81 5,487,669.24 365.09 2,349,313.27 1,076.93 2,101,817.62 455.44 1,036,538.3

    Total profit 630.58 6,871,330.11 493.54 3,175,835.78 1,219.49 2,380,059.65 577.99 1,315,434.

    Percent of profit

    Fixed costs of sales 330.21 3,520,875.64 330.21 2,124,873.71 330.21 644,471.16 330.21 751,530Cost of depreciation 124.57 1,417,757.41 124.57 801,562.54 124.57 243,112.77 124.57 283,498

    Interest cost136.50 1,553,598.44 136.50 878,363.47 136.50 266,406.39 136.50 310,661

    Management costs 57.92 617,598.29 57.92 372,725.00 57.92 113,046.96 57.92 131,826Other fixed costs 649.20 7,109,829.78 649.20 4,177,524.71 649.20 1,267,037.28 649.20 1,477,517.6Total non production costs 730.16 7,973,048.66 730.16 4,362,080.90 730.16 1,939,657.43 730.16 1,480,625.2

    TFC 778.97 8,493,490.65 777.65 5,004,047.22 791.77 1,545,279.31 771.75 1,756,413.9EBIT 72.15 433,699.71 188.11- 874,033.96- 1,630.89 2,668,360.92 593.65- 1,169,942.1-

    27.44 292,556.87 27.44 176,560.17 27.44 53,550.45 27.44 62,446.2

    Income tax 5.06 53,945.13 5.06 32,556.27 5.06 9,874.27 5.06 11,514.5Net profit 39.65 87,197.71 220.60- 1,083,150.40- 1,598.40 2,604,936.20 626.15- 1,243,902.9-percent of net sales

    Company

    :

    1. 0,5 , 0,33 , 0,33-2 , . 2005 3- 6434,84 , 1007,46 , 7442,29 .2. 2004-2005 , , , , .

    2004 8,7 , 2005 2,03 , 1,8 . , .

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    - 2005 3 1000 5.0 9,341.70 6,084.62 1,757.95 1,49

    5.1 2,039.86 1,752.97 285.30

    5,0+5,1 11,381.57 7,837.59 2,043.25 1,50

    Type of cost

    unit total unit total unit total unit tota

    Net sales 1,085.94 $ 11,578,681.34 $ 755.96 $ 4,864,466.85 $ 2,864.99 $ 5,591,529.97 $ 493.29 $ 1,122,6

    Sales volume of product 10,662.40 - 6,434.84 - 1,951.68 - 2,

    Direct materials 155.97 $ 1,752,906.54 $ 100.63 $ 647,519.81 $ 479.48 $ 935,791.86 $ 74.52 $ 169,5

    Packages 25.29 $ 524,669.30 $ 13.60 $ 87,502.63 $ 83.45 $ 162,863.82 $ 120.53 $ 274,3

    Raw materials 122.39 $ 1,076,012.42 $ 77.34 $ 497,680.75 $ 207.13 $ 404,241.04 $ 76.49 $ 174,0

    Water 3.10 $ 30,881.62 $ 3.76 $ 24,169.41 $ 1.82 $ 3,559.52 $ 1.39 $ 3,1

    Energy 2.46 $ 35,537.09 $ 1.88 $ 12,119.69 $ 6.76 $ 13,190.08 $ 4.49 $ 10,2

    Variable costs of produdaction 309.20 $ 3,420,006.97 $ 197.21 $ 1,268,992.30 $ 778.64 $ 1,519,646.32 $ 277.42 $ 631,3

    Variable costs of sales 67.47 $ 719,349.07 $ 67.47 $ 153,796.83 $ 67.47 $ 560,516.79 $ 67.47 $ 2,5

    TVC 376.67 $ 4,139,356.04 $ 264.67 $ 1,422,789.13 $ 846.10 $ 2,080,163.11 $ 344.88 $ 633,9Contribution margin 709.27 $ 7,439,325.30 $ 491.29 $ 3,441,677.72 $ 2,018.89 $ 3,511,366.86 $ 148.41 $ 488,7

    Direct salary 9.55 $ 108,637.81 $ 7.17 $ 56,219.31 $ 17.06 $ 33,295.60 $ 8.40 $ 19,1Tax of real estate 2.30 $ 26,222.77 $ 1.79 $ 13,992.35 $ 4.47 $ 8,732.34 $ 1.54 $ 3,4

    Other salary 5.32 $ 56,688.44 $ 5.32 $ 34,211.88 $ 5.32 $ 10,376.41 $ 5.32 $ 12,1

    Thermic cost 0.86 $ 9,817.06 $ 0.73 $ 5,735.25 $ 1.15 $ 2,246.66 $ 0.81 $ 1,8

    Vapor cost 2.57 $ 29,194.56 $ 3.17 $ 24,842.00 $ 2.23 $ 4,352.56 $ - $

    Other costs of producion 84.43 $ 900,216.73 $ 84.43 $ 543,287.25 $ 84.43 $ 164,778.25 $ 84.43 $ 192,1

    Health and social insurance of directsalary 1.62 $ 18,486.89 $ 1.11 $ 8,699.00 $ 3.44 $ 6,711.83 $ 1.35 $ 3,0

    Health and social insurance of ohtersalary 0.33 $ 3,786.47 $ 0.23 $ 1,781.72 $ 0.70 $ 1,374.71 $ 0.28 $ 6

    Fixed costs of production 108.14 $ 1,153,050.73 $ 107.04 $ 688,768.76 $ 118.80 $ 231,868.36 $ 102.12 $ 232,4

    Total costs of production 417.34 $ 4,573,057.70 $ 304.24 $ 1,957,761.06 $ 897.44 $ 1,751,514.68 $ 379.54 $ 863,7

    Total profit 525.48 $ 5,726,108.43 $ 411.28 $ 2,646,529.82 $ 1,016.25 $ 1,983,383.04 $ 481.66 $ 1,096,1

    Percent of profit

    Fixed costs of sales 275.18 $ 2,934,063.04 $ 275.18 $ 1,770,728.09 $ 275.18 $ 537,059.30 $ 275.18 $ 626,2Cost of depreciation 103.81 $ 1,181,464.51 $ 103.81 $ 667,968.78 $ 103.81 $ 202,593.98 $ 103.81 $ 236,2Interest cost 113.75 $ 1,294,665.37 $ 113.75 $ 731,969.55 $ 113.75 $ 222,005.32 $ 113.75 $ 258,8Management costs 48.27 $ 514,665.24 $ 48.27 $ 310,604.16 $ 48.27 $ 94,205.80 $ 48.27 $ 109,8Other fixed costs 541.00 $ 5,924,858.15 $ 541.00 $ 3,481,270.59 $ 541.00 $ 1,055,864.40 $ 541.00 $ 1,231,2Total non production costs 608.47 $ 6,644,207.21 $ 608.47 $ 3,635,067.42 $ 608.47 $ 1,616,381.19 $ 608.47 $ 1,233,8

    TFC 649.15 $ 7,077,908.87 $ 648.04 $ 4,170,039.35 $ 659.81 $ 1,287,732.76 $ 643.12 $ 1,463,6EBIT 60.12 $ 361,416.43 $ -156.76 $ -728,361.63 $ 1,359.08 $ 2,223,634.10 $ -494.71 $ -974,9

    22.87 $ 243,797.39 $ 22.87 $ 147,133.47 $ 22.87 $ 44,625.37 $ 22.87 $ 52,0

    Income tax 4.22 $ 44,954.28 $ 4.22 $ 27,130.23 $ 4.22 $ 8,228.56 $ 4.22 $ 9,5

    Company

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    Net profit 33.04 $ 72,664.76 $ -183.84 $ -902,625.33 $ 1,332.00 $ 2,170,780.17 $ -521.79 $ -1,036,585.percent of net sales

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    - 2005 3 6,084,615.72 1,757,947.85 1,499,1

    Type of cost

    unit total unit total unit total unit tot

    Net sales 1,208.44 13,894,417.61 793.56 5,837,360.22 3,437.59 6,709,835.97 615.18 1,347

    Sales volume of product 11,497.77 - 7,355.91 - 1,951.90 - 2

    Direct materials 161.21 1,853,506.85 108.37 797,164.45 537.02 1,048,205.95 97.89 8

    Packages 29.88 343,590.76 47.26 127,893.15 116.39 204,606.75 121.08 11

    Raw materials 133.48 1,534,729.44 87.16 641,158.98 218.44 426,379.21 65.48 467

    Water 3.68 42,292.33 4.80 35,325.82 2.29 4,471.85 1.14 2

    Energy 2.92 33,558.52 2.41 17,714.04 3.97 7,751.78 3.70 8

    Variable costs of produdaction 331.17 3,807,677.91 250.00 1,619,256.45 878.11 1,691,415.54 289.28 497

    Variable costs of sales 75.08 863,218.88 75.08 184,556.20 75.08 672,620.15 75.08

    TVC 406.24 4,670,896.79 325.08 1,803,812.64 953.19 2,364,035.69 364.36 500Contribution margin 802.20 9,223,520.82 468.48 4,033,547.57 2,484.40 4,345,800.27 250.82 847Direct salary 11.34 130,365.37 9.17 67,463.17 20.47 39,954.72 10.48 22

    Tax of real estate 2.74 31,467.33 2.28 16,790.82 5.37 10,478.81 1.92 4

    Other salary 3.28 26,701.34 1.88 13,817.76 4.19 8,183.50 2.15 4Thermic cost 1.02 11,780.47 0.94 6,882.30 1.38 2,695.99 1.01 2

    Vapor cost 3.05 35,033.48 4.05 29,810.40 2.68 5,223.07 -

    Other costs of producion 90.95 1,045,738.57 90.95 669,030.50 90.95 177,528.09 90.95 199

    Health and social insurance of directsalary 1.93 22,184.26 1.42 10,438.80 4.13 8,054.19 1.69 3

    Health and social insurance of ohtersalary 0.40 4,543.76 0.29 2,138.07 0.85 1,649.65 0.35

    Fixed costs of production 113.75 1,307,814.58 110.98 816,371.81 130.01 253,768.02 108.53 237

    Total costs of production 444.91 5,115,492.49 360.99 2,435,628.26 1,008.12 1,945,183.56 397.81 734

    Total profit 558.66 6,423,307.08 471.97 3,252,000.07 1,138.14 2,198,951.59 506.34 97

    Percent of profit

    Fixed costs of sales 300.13 3,450,876.91 300.13 2,207,762.02 300.13 585,832.44 300.13 65Cost of depreciation 123.31 1,417,757.41 123.31 907,036.40 123.31 240,683.25 123.31 27Interest cost 135.12 1,553,598.44 135.12 993,943.20 135.12 263,744.08 135.12 29Management costs 53.71 617,598.29 53.71 395,119.87 53.71 104,845.56 53.71 11Other fixed costs 612.28 7,039,831.04 612.28 4,503,861.49 612.28 1,195,105.33 612.28 1,340Total non production costs 687.36 7,903,049.92 687.36 4,688,417.69 687.36 1,867,725.48 687.36 1,343

    TFC 726.02 8,347,645.63 723.26 5,320,233.31 742.29 1,448,873.35 720.81 1,578EBIT 76.18 875,875.19 254.78- 1,286,685.73- 1,742.11 2,896,926.92 469.99- 731-

    25.44 292,556.87 25.44 187,168.64 25.44 49,665.43 25.44 55

    Income tax 4.69 53,945.13 4.69 34,512.39 4.69 9,157.91 4.69 10Net profit 46.04 529,373.19 284.92- 1,508,366.76- 1,711.98 2,838,103.58 500.12- 797-percent of net sales

    Water and beveraCompany Beer Vodka

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    15/23

    - 2005 3 1000 5.0 9,341.70 6,084.62 1,757.95 1,49

    5.1 2,039.86 1,752.97 285.30

    5,0+5,1 11,381.57 7,837.59 2,043.25 1,50

    Type of cost

    unit total unit total unit total unit tota

    Net sales 1,303.12 13,894,417.61 907.15 5,837,360.22 3,437.99 6,709,835.97 591.95 1,347,2

    Sales volume of product 10,662.40 - 6,434.84 - 1,951.68 - 2,2

    Direct materials 187.16 1,912,313.14 120.75 777,023.77 575.38 1,122,950.24 5.42 12,3

    Packages 30.35 320,082.20 16.32 105,003.16 100.14 195,436.58 8.63 19,6

    Raw materials 146.86 1,791,910.58 92.81 597,216.90 248.55 485,089.24 311.79 709,

    Water 3.72 37,057.94 4.51 29,003.29 2.19 4,271.43 1.66 3,

    Energy 2.95 42,644.51 2.26 14,543.63 8.11 15,828.10 5.39 12,2

    Variable costs of produdaction 371.04 4,104,008.37 236.65 1,522,790.76 934.36 1,823,575.58 332.90 757,

    Variable costs of sales - - - - - -

    TVC 371.04 4,104,008.37 236.65 1,522,790.76 934.36 1,823,575.58 332.90 757,Contribution margin 932.08 9,790,409.24 670.50 4,314,569.46 2,503.62 4,886,260.38 259.05 589,

    Direct salary 11.45 130,365.37 8.61 67,463.17 20.47 39,954.72 10.08 22,9Tax of real estate 2.76 31,467.33 2.14 16,790.82 5.37 10,478.81 1.84 4,

    Other salary 6.38 68,026.13 6.38 41,054.26 6.38 12,451.70 6.38 14,5

    Thermic cost 1.04 11,780.47 0.88 6,882.30 1.38 2,695.99 0.97 2,2

    Vapor cost 3.08 35,033.48 3.80 29,810.40 2.68 5,223.07 -

    Other costs of producion 101.31 1,080,260.07 101.31 651,944.70 101.31 197,733.90 101.31 230,

    Health and social insurance of directsalary 1.95 22,184.26 1.33 10,438.80 4.13 8,054.19 1.62 3,6

    Health and social insurance of ohtersalary 0.40 4,543.76 0.27 2,138.07 0.85 1,649.65 0.33

    Fixed costs of production 129.77 1,383,660.87 128.44 826,522.51 142.57 278,242.03 122.54 278,

    Total costs of production 500.81 5,487,669.24 365.09 2,349,313.27 1,076.93 2,101,817.62 455.44 1,036,

    Total profit 630.58 6,871,330.11 493.54 3,175,835.78 1,219.49 2,380,059.65 577.99 1,315

    Percent of profit

    Fixed costs of sales - - - - - - Cost of depreciation 124.57 1,417,757.41 124.57 801,562.54 124.57 243,112.77 124.57 283Interest cost 136.50 1,553,598.44 136.50 878,363.47 136.50 266,406.39 136.50 310Management costs - - - - - - Other fixed costs 261.07 2,971,355.85 261.07 1,679,926.00 261.07 509,519.16 261.07 594,Total non production costs 261.07 2,971,355.85 261.07 1,679,926.00 261.07 509,519.16 261.07 594,

    TFC 390.84 4,355,016.72 389.51 2,506,448.52 403.63 787,761.19 383.61 873,EBIT 541.25 5,435,392.52 280.99 1,808,120.94 2,099.99 4,098,499.19 124.56- 283,4-

    - - - - - -

    Income tax - - - - - -

    Water and beveragCompany Beer Vodka

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    Net profit 541.25 5,435,392.52 280.99 1,808,120.94 2,099.99 4,098,499.19 124.56- 283,477-percent of net sales

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    - 2005

    Type of cost

    unit total unit total unit total unit total

    Net sales 1,695.23 28,937,666.65 4,109.78 255,829.92 1,129.77 9,089,591.63 4,038.04 16,518,319.98

    Sales volume of product 17,070.00 - 62.25 - 8,045.54 - 4,090.68

    Direct materials 221.71 3,784,555.13 752.11 46,818.35 117.02 941,474.78 587.44 2,403,020.16

    Packages 153.58 2,621,607.67 557.97 34,733.02 172.45 1,387,490.53 165.68 677,725.25

    Raw materials 111.53 1,903,743.85 512.92 31,928.95 82.86 666,642.15 231.29 946,140.85

    Water 2.60 44,345.31 14.20 883.80 3.22 25,889.23 3.45 14,102.31

    Energy 2.77 47,233.68 5.35 333.03 2.89 23,252.96 2.93 11,983.77

    Variable costs of produdaction492.18 8,401,485.63 1,842.55 114,697.14 378.44 3,044,749.65 990.78 4,052,972.33

    Variable costs of sales 141.02 2,407,176.94 141.02 8,778.23 141.02 1,134,565.33 141.02 576,859.38

    TVC 633.20 10,808,662.58 1,983.57 123,475.36 519.46 4,179,314.98 1,131.80 4,629,831.71Contribution margin 1,062.04 18,129,004.08 2,126.21 132,354.56 610.31 4,910,276.64 2,906.24 11,888,488.27

    Direct salary 14.59 249,097.76 528.95 32,926.40 13.19 106,122.39 16.77 68,600.13Tax of real estate 2.05 35,000.00 2.05 127.63 2.05 16,496.41 2.05 8,387.45

    Other salary 38.55 658,090.05 38.55 2,399.85 38.55 310,175.02 38.55 157,705.66

    Thermic cost 1.21 20,651.62 20.27 1,262.02 1.64 13,216.20 1.00 4,074.07

    Vapor cost 4.37 74,570.85 7.07 440.28 6.10 49,086.73 4.61 18,843.30

    Other costs of producion 92.12 1,572,507.49 92.12 5,734.45 92.12 741,163.83 92.12 376,837.98

    Health and social insurance of directsalary 2.77 47,328.57 100.50 6,256.02 2.51 20,163.25 3.19 13,034.02

    Health and social insurance of ohtersalary 7.32 125,037.11 7.32 455.97 7.32 58,933.25 7.32 29,964.08

    Fixed costs of production 162.99 2,782,283.46 796.84 49,602.62 163.49 1,315,357.09 165.61 677,446.69

    Total costs of production 655.17 11,183,769.09 2,639.40 164,299.75 541.93 4,360,106.74 1,156.39 4,730,419.02

    Total profit 1,040.06 17,753,897.56 1,470.39 91,530.17 587.84 4,729,484.89 2,881.65 11,787,900.96

    Percent of profit 61% 36% 52% 71%

    Fixed costs of sales 299.89 5,119,107.70 299.89 18,667.80 299.89 2,412,769.09 299.89 1,226,750.42Cost of depreciation 174.50 2,978,633.72 174.50 10,862.15 174.50 1,403,907.83 174.50 713,804.12Interest cost 133.92 2,285,932.71 133.92 8,336.09 133.92 1,077,419.76 133.92 547,804.24Management costs 55.35 944,853.79 55.35 3,445.59 55.35 445,334.26 55.35 226,426.14Other fixed costs 663.65 11,328,527.92 663.65 41,311.62 663.65 5,339,430.95 663.65 2,714,784.91Total non production costs 804.67 13,735,704.87 804.67 50,089.85 804.67 6,473,996.28 804.67 3,291,644.30

    TFC 826.64 14,110,811.38 1,460.49 90,914.24 827.14 6,654,788.03 829.26 3,392,231.60EBIT 235.39 4,018,192.69 665.72 41,440.32 216.83- 1,744,511.39- 2,076.98 8,496,256.66 235.39 4,018,192.69 665.72 41,440.32 216.83- 1,744,511.39- 2,076.98 8,496,256.66Income tax 69.74 1,190,457.81 197.23 12,277.40 64.24- 516,841.12- 615.34 2,517,160.29Net profit 165.66 2,827,734.89 468.49 29,162.92 152.59- 1,227,670.27- 1,461.64 5,979,096.37

    Company Wine Beer Vodka

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    18/23

    percent of net sales 9.77%

  • 7/27/2019 Carlsberg Tiger 2005

    19/23

    2005 year-plan

    Type of costunit total unit total unit total unit total

    Net sales 1,695.23 28,937,666.65 4,109.78 255,829.92 1,129.77 9,089,591.63 4,038.04 16,518,319.98

    TFC 826.64 14,110,811.38 1,460.49 90,914.24 827.14 6,654,788.03 829.26 3,392,231.60

    Company Wine Beer Vodka

  • 7/27/2019 Carlsberg Tiger 2005

    20/23

    10/15/20131:27 AM

    litre bottle total litre total litre bottle tota

    Sales price 2,424.24 800.00 339,387.16 1,900.00 100,643.14 2,575.76 850.00 235,51

    Bottle 303.03 100.00 42,423.39 - 303.03 100.00 27,70

    Sales price non bottle 2,121.21 700.00 296,963.76 1,900.00 100,643.14 2,272.73 750.00 207,803

    VAT 276.68 91.30 38,734.40 247.83 13,127.37 296.44 97.83 27,10

    S.Tax 244.00 80.52 34,159.32 244.00 12,924.70 244.00 80.52 22,309

    Net sales 1,600.53 528.18 224,070.04 1,408.17 74,591.08 1,732.28 571.65 158,388

    Bottle303.03 100.00 42,423.39 - 303.03 100.00 27,70

    . Net sales 1,903.56 628.18 266,493.44 1,408.17 74,591.08 2,035.31 671.65 186,09

    Sales volume of product 424.23 140.00 52.97 277.07 9

    1 Direct materials 114.27 37.71 15,997.10 114.27 6,052.75 129.14 42.62 11,80

    2 Packages 286.04 94.39 40,044.61 - 286.04 94.39 26,15

    3 Raw materials 141.78 46.79 19,848.67 23.38 1,238.54 141.78 46.79 12,96

    4 Water 2.89 0.95 404.69 6.23 330.11 2.89 0.95 26

    5 Energy 2.85 0.94 398.42 1.39 73.55 2.85 0.94 26

    .Variable costs of produdaction

    547.82 180.78 76,693.50 145.27 7,694.93 562.70 185.69 51,44

    . Variable costs of sales 144.65 47.73 20,249.92 144.65 7,661.87 144.65 47.73 13,22

    +TVC

    692.47 228.51 96,943.42 289.91 15,356.80 707.34 233.42 64,67

    -(+)Contribution margin

    1,211.10 399.66 169,550.02 1,118.26 59,234.28 1,327.97 438.23 121,42

    1 Direct salary 13.19 4.35 1,846.59 13.19 698.69 13.19 4.35 1,202 Tax of real estate 2.06 0.68 287.89 2.06 108.93 2.06 0.68 18

    3 Other salary 38.67 12.76 5,413.17 38.67 2,048.15 38.67 12.76 3,53

    4 Thermic cost 1.42 0.47 199.14 3.89 206.31 1.42 0.47 13

    5 Vapor cost 5.94 1.96 832.13 3.83 202.87 5.94 1.96 54

    6 Other costs of producion 92.39 30.49 12,934.77 92.39 4,894.07 92.39 30.49 8,44

    7Health and social insurance of direct salary

    2.51 0.83 350.85 2.51 132.75 2.51 0.83 22

    8Health and social insurance of ohter salary

    7.35 2.42 1,028.50 7.35 389.15 7.35 2.42 67

    . Fixed costs of production 163.52 53.96 22,893.04 163.88 8,680.91 163.52 53.96 14,951 Fixed costs of sales 300.77 99.26 42,107.57 300.77 15,932.04 300.77 99.26 27,502 Cost of depreciation 175.01 57.75 24,500.96 175.01 9,270.31 175.01 57.75 16,003 Interest cost 134.31 44.32 18,803.10 134.31 7,114.44 134.31 44.32 12,284 Management costs 55.52 18.32 7,771.96 55.52 2,940.64 55.52 18.32 5,07. Other fixed costs 665.61 219.65 93,183.59 665.61 35,257.43 665.61 219.65 60,85

    +TFC

    829.14 273.61 116,076.63 829.49 43,938.34 829.14 273.61 75,81

    -(+)-(B+EBIT

    381.96 126.05 53,473.39 288.77 15,295.94 498.84 164.62 45,61

    . Income tax(+)-(B+) Net profit 381.96 126.05 53,473.39 288.77 15,295.94 498.84 164.62 45,61

    percent of net sales

    Altangob i-keg A ltangobi-0,33 Khar khorin-0,33

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    Sales price

    Bottle

    Sales price non bottle

    VAT

    S.Tax

    Net sales

    Bottle

    . Net sales

    Sales volume of product

    1 Direct materials

    2 Packages

    3 Raw materials

    4 Water

    5 Energy

    .Variable costs of produdaction

    . Variable costs of sales

    +TVC

    -(+)Contribution margin

    1 Direct salary2 Tax of real estate

    3 Other salary

    4 Thermic cost

    5 Vapor cost

    6 Other costs of producion

    7Health and social insurance of direct salary

    8Health and social insurance of ohter salary

    . Fixed costs of production1 Fixed costs of sales2 Cost of depreciation3 Interest cost4 Management costs. Other fixed costs

    +TFC

    -(+)-(B+EBIT

    . Income tax(+)-(B+) Net profit

    percent of net sales

    litre bottle total litre total litre total

    1,500.00 750.00 9,136,573.22 1,300.00 519,998.76 1,569.20 12,625,06

    200.00 100.00 1,218,209.76 - 201.45 1,620,75

    1,300.00 650.00 7,918,363.46 1,300.00 519,998.76 1,367.75 11,004,31

    169.57 84.78 1,032,830.02 169.57 67,825.93 178.40 1,435,34

    244.00 122.00 1,486,215.91 244.00 97,599.77 244.00 1,963,11

    886.43 443.22 5,399,317.53 886.43 354,573.07 945.35 7,605,854

    200.00 100.00 1,218,209.76 - 201.45 1,620,751,086.43 543.22 6,617,527.29 886.43 354,573.07 1,146.80 9,226,60

    12,182.10 6,091.05 400.00 8,04

    118.89 59.45 724,188.90 118.89 47,557.47 117.02 941,47

    124.78 62.39 760,045.96 - 151.55 1,219,27

    78.05 39.03 475,411.20 23.38 9,352.70 82.86 666,64

    2.89 1.45 17,607.60 6.23 2,492.78 3.09 24,83

    2.85 1.42 17,334.56 1.39 555.38 2.76 22,20

    327.46 163.73 1,994,588.21 149.90 59,958.32 357.27 2,874,43

    144.65 72.32 881,041.01 144.65 57,857.94 144.65 1,163,74

    472.11 236.05 2,875,629.22 294.54 117,816.27 501.92 4,038,18

    614.33 307.16 3,741,898.07 591.89 236,756.80 644.88 5,188,42

    13.19 6.60 80,342.25 13.19 5,276.07 13.19 106,122.06 1.03 12,525.84 2.06 822.57 2.06 16,54

    38.67 19.33 235,517.94 38.67 15,466.46 38.67 311,09

    1.42 0.71 8,664.07 3.89 1,557.91 1.57 12,61

    5.94 2.97 36,204.50 3.83 1,531.93 5.82 46,82

    92.39 46.20 562,770.58 92.39 36,957.13 92.39 743,35

    2.51 1.25 15,265.03 2.51 1,002.45 2.51 20,16

    7.35 3.67 44,748.41 7.35 2,938.63 7.35 59,10

    163.52 81.76 996,038.60 163.88 65,553.16 163.55 1,315,81300.77 150.39 1,832,031.47 300.77 120,309.47 300.77 2,419,89

    175.01 87.51 1,065,996.47 175.01 70,003.97 175.01 1,408,05

    134.31 67.16 818,091.92 134.31 53,724.08 134.31 1,080,60

    55.52 27.76 338,145.24 55.52 22,205.99 55.52 446,64

    665.61 332.81 4,054,265.10 665.61 266,243.50 665.61 5,355,19

    829.14 414.57 5,050,303.70 829.49 331,796.66 829.16 6,671,00

    (214.81) (107.40) (1,308,405.63) (237.60) (95,039.86) (184.27) (1,482,58

    (437,54

    (214.81) (107.40) (1,308,405.63) (237.60) (95,039.86) (184.27) (1,045,04

    -11

    BeerBorgio-kegBorgio-0,5

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    2005 Year -plan

    0.33 0.33

    litre bottle total litre total litre bottle total

    Sales price

    2,424.24 800.00 339,387.16 1,900.00 100,643.14 2,575.76 850.00 235,510.2Bottle 303.03 100.00 42,423.39 - 303.03 100.00 27,707.0

    Sales price non bottle 2,121.21 700.00 296,963.76 1,900.00 100,643.14 2,272.73 750.00 207,803.15

    VAT 276.68 91.30 38,734.40 247.83 13,127.37 296.44 97.83 27,104.7

    S.Tax 244.00 80.52 34,159.32 244.00 12,924.70 244.00 80.52 22,309.75

    Net sales 1,600.53 528.18 224,070.04 1,408.17 74,591.08 1,732.28 571.65 158,388.65

    Bottle 303.03 100.00 42,423.39 - 303.03 100.00 27,707.0

    . Net sales 1,903.56 628.18 266,493.44 1,408.17 74,591.08 2,035.31 671.65 186,095.7

    Sales volume of product 424.23 140.00 52.97 277.07 91.4

    TFC 829.14 273.61 116,076.63 829.49 43,938.34 829.14 273.61 75,810.6

    Khar khor in -0,33 A ltangobi-0,33 A ltangobi-keg

    180382941.xls.ms_officeerteg-05_V&F

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    2005 Year -plan

    Sales price

    Bottle

    Sales price non bottle

    VAT

    S.Tax

    Net sales

    Bottle

    . Net sales

    Sales volume of product

    TFC

    0.5 ., -

    litre bottle total litre total litre total

    1,500.00 750.00 9,136,573.22 1,300.00 519,998.76 1,569.20 12,625,065.0200.00 100.00 1,218,209.76 - 201.45 1,620,754.5

    1,300.00 650.00 7,918,363.46 1,300.00 519,998.76 1,367.75 11,004,310.5

    169.57 84.78 1,032,830.02 169.57 67,825.93 178.40 1,435,344.8

    244.00 122.00 1,486,215.91 244.00 97,599.77 244.00 1,963,111.3

    886.43 443.22 5,399,317.53 886.43 354,573.07 945.35 7,605,854.39

    200.00 100.00 1,218,209.76 - 201.45 1,620,754.5

    1,086.43 543.22 6,617,527.29 886.43 354,573.07 1,146.80 9,226,608.8

    12,182.10 6,091.05 400.00 8,045.5

    829.14 414.57 5,050,303.70 829.49 331,796.66 829.16 6,671,009.4

    Borgio-0,5 BeerBorgio-keg

    180382941 xls ms officeerteg-05 V&F