Q1 '15

Subscribers in (000s)

A
B
C

revenue (in 000s)

A
B
C

cost of goods sold (in 000s)

headcount

operating expenses (in 000s)

compensation & benefits
commissions
travel & entertainment
facilities
communications
training & development
outside services
computer hardware & supplies
freight & postage
selling expense
recruiting and relocation
marketing
depreciation & amortization
insurance

A
B
C

Q2 '15

564
82
56
$
$
$
$
$
$
$
$

A
B
C
overhead

$
$
$
$
$
$
$
$
$
$
$
$
$
$

Q3 '15

Q4 '15

Q1 '16

639
93
64

627
92
63

677
99
68

887
145
113

Q2 '16

Q3 '16

1,005
164
128

Q4 '16

986
161
125

1,065
174
135

13,245
2,109
1,274
16,628
4,636
1,054
191
5,881
90
55
60
41
205

$
$
$

14,834 $
2,341 $
1,433 $

17,250 $
2,694 $
1,675 $

19,816 $
3,069 $
1,932 $

22,708 $
3,512 $
2,253 $

26,100 $
4,051 $
2,660 $

29,899 $
4,672 $
3,143 $

33,933 $ 177,784
5,331 $ 27,779
3,656 $ 18,026

$
$
$

5,118 $
1,182 $
208 $

5,865 $
1,374 $
235 $

6,638 $
1,581 $
261 $

7,494 $
1,826 $
293 $

8,613 $
2,127 $
332 $

9,867 $
2,476 $
377 $

11,198 $ 59,428
2,852 $ 14,473
420 $ 2,317

7,380
1,497
873
332
172
27
499
111
33
233
250
665
83
42

$
$
$
$
$
$
$
$
$
$
$
$
$
$

Instructions:
to the left you will find financial data for a fictional company that makes
three products (A, B & C).
all information is presented in thousands of dollars except headcount which
is a whole number
information has been provided for 2015 actual and 2016 forecast

allow yourself two hours to complete the following exercise

construct a one page analysis suitable for a CFO review

95
61
69
45
225
8,100
1,675
959
365
189
30
558
122
37
261
240
744
93
47

100
67
79
49
246
$
$
$
$
$
$
$
$
$
$
$
$
$
$

8,856
1,946
1,048
399
207
32
649
133
43
303
252
865
108
54

105
74
91
54
270
$
$
$
$
$
$
$
$
$
$
$
$
$
$

9,720
2,233
1,150
437
227
36
744
146
50
347
288
993
124
62

110
81
105
59
296
$
$
$
$
$
$
$
$
$
$
$
$
$
$

10,656
2,563
1,261
480
249
39
854
160
57
399
312
1,139
142
71

116
89
121
65
326
$
$
$
$
$
$
$
$
$
$
$
$
$
$

11,736
2,953
1,389
528
274
43
984
176
66
459
360
1,312
164
82

122
98
139
72
359
$
$
$
$
$
$
$
$
$
$
$
$
$
$

12,924
3,394
1,529
582
302
47
1,131
194
75
528
396
1,509
189
94

128
108
160
79
396
$
$
$
$
$
$
$
$
$
$
$
$
$
$

14,256
3,863
1,687
642
333
52
1,288
214
86
601
444
1,717
215
107

focus on trends in the business, product line comparisons and profitability

formatting and layout of the analysis is important
the completed analysis should include both numbers/data and commentary
focused on explaining trends and making proposals about the business