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EXHIBIT 5 Usulan Product Mix

LINI EDITORIAL GAMBAR FOTO H+P NON FIKSI FIKSI BACKLIST* TOTAL
Laporan Laba Rugi
Jumlah judul baru 3 5 2 3 2 0 15
Penjualan 423,052 242,404 150,389 216,173 72,526 1,200,000 2,304,545
COGS 135,377 77,569 48,125 69,175 23,208 384,000 737,454
Royalt 63,458 36,361 22,558 32,426 10,879 180,000 345,682
% Laba kotor 53% 53% 53% 53% 53% 53% 53%
% biaya dari penjualan 47% 47% 47% 47% 47% 47% 47%
Biaya 198,834 113,930 70,683 101,601 34,087 564,000 1,083,136
Laba Bersih 25,383 14,544 9,023 12,970 4,352 72,000 138,273

Neraca - 31 Mei 1998


Aset Lancar
Persediaan 37,546 75,518 30,871 34,059 17,680 500,000 695,674
% piutang dari penjualan (pr 15% 15% 15% 15% 15% 20%
Piutang 63,458 36,361 22,558 32,426 10,879 240,000 405,682
Total Aset Lancar 101,003 111,879 53,430 66,485 28,559 740,000 1,101,356

Utang Lancar
% utang dari penjualan (proj 11% 19% 18% 13% 16% 0%
Utang 47,113 46,867 26,331 28,559 11,468 0 160,338
Utang Royalt 20,896 0 6,926 2,474 0 0 30,297
Total utang lancar 68,009 46,867 33,258 31,033 11,468 0 190,634

Free Cash Flow (=net income +/- perubahan modal kerja)


Laba bersih 25,383 14,544 9,023 12,970 4,352 72,000 138,273
Perubahan modal kerja 32,994 65,012 20,172 35,452 17,091 740,000 910,722
Free Cash Flow 58,377 79,557 29,195 48,423 21,443 812,000 1,048,994
ROA 25% 13% 17% 20% 15% 10% 13%

* "Backlist"angka-angka merupakan asumsi berdasarkan kinerja masa lalu


Note : Angka telah disamarkan untuk menjaga kerahasiaan
EXHIBIT 5 Proposed Product Mix and Profit Plan for Children's Book Line - Yea

ASUMSI EDITORIAL LINE PICTURE PHOTO B+W NONFICTION FICTION


Income Statement
Number of new titles 3 5 2 3 2
increase 9% Sales 423,052 242,404 150,389 216,173 72,526
32% of Sales COGS 135,377 77,569 48,125 69,175 23,208
15% of Sales Royaltes 63,458 36,361 22,558 32,426 10,879
Gross margin % 53% 53% 53% 53% 53%
Expenses % of sales 47% 47% 47% 47% 47%
Expenses 198,834 113,930 70,683 101,601 34,087
Net income 25,383 14,544 9,023 12,971 4,352

Balance Sheet - May 31, 1998


Current Assets
decrease 20% Inventory 37,546 75,518 30,871 34,059 17,680
A/R as % of sales (projected) 15% 15% 15% 15% 15%
A/R $ 63,458 36,361 22,558 32,426 10,879
Total current assets 101,003 111,879 53,429 66,485 28,559

Current Liabilities
A/P as % of sales (projected) 10% 20% 18% 13% 16%
decrease 10% A/P $ 42,305 48,481 27,070 28,102 11,604
decrease 10% Royaltes payable 0 0 0 0 0
Total current liabilites 42,305 48,481 27,070 28,102 11,604

Free Cash Flow (=net income +/- change in net working capital)
Net income 25,383 14,544 9,023 12,970 4,352
Change in net working capital 58,698 63,398 26,359 38,382 16,955
Free Cash Flow 84,081 77,942 35,382 51,353 21,307
ROA 25% 13% 17% 20% 15%

* "Backlist" numbers are assumptions based on past performance


Note : Figures have been disguised to preserve confidentially

ROA 150% 75% 83% 115% 94%


Sales growth increase 9%
Average Unit Sales
ROI
Operatng Expense 47% 47% 47% 47% 47%
Children's Book Line - Year Ending May 31, 1998

BACKLIST TOTAL ASSUMPTION

0 15
1,200,000 2304544 increase 9%
384,000 737454 32% of Sales
180,000 345682 15% of Sales
53% 3.18
47% 2.82
564,000 1083135
72,000 138273

500,000 695673.6 decrease 20%


20% sebelumnya 20%
240,000 405681.6
740,000 1101355

0% 0.77 decrease 3%
0 157562.7
0 0
0 157562.7

72,000 138272
740,000 943792.5
812,000 1082066
10% AVERAGE= 16,5%

#DIV/0!

47%