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FY

FY

FY

FY

FY

Q1

Budget

Actual

Variance

% Var.

F/U

Budget

REVENUE
Commissions (2,5%
sales)

77,500

74,000

-3,500

-4.52

17,500

200,000

180,000

-20,000

-10.00

50,000

3,100,000

3,500,000

400,000

12.90

700,000

413,332

440,000

26,668

6.45

93,333

2,409,168

2,806,000

396,832

16.47

539,167

20,000

22,000

2,000

10.00

5,000

5,000

5,000

0.00

1,250

Bank charges

600

600

0.00

150

Office supplies

5,000

6,000

1,000

20.00

1,250

Postage & printing

400

500

100

25.00

100

Dues & subscriptions

500

400

-100

-20.00

125

Telephone

10,000

11,000

1,000

10.00

2,500

Repairs & maintenance

50,000

60,000

10,000

20.00

22,500

Payroll tax

25,000

28,000

3,000

12.00

6,250

Direct wages fixed


Sales
Cost of Goods Sold
Gross Profit
EXPENSES
General & Administrative
Expenses
Accounting fees
Legal fees

Marketing Expenses
Advertising

F
200,000

210,000

10,000

5.00

Employment Expenses
Superannuation
Wages & salaries
Staff amenities

50,000

F
45,000

40,000

-5,000

-11.11

11,250

500,000

450,000

-50,000

-10.00

125,000

20,000

15,000

-5,000

-25.00

5,000

Occupancy Costs

Electricity

40,000

45,000

5,000

12.50

10,000

Insurance

100,000

100,000

0.00

25,000

Rates

100,000

100,000

0.00

25,000

Rent

200,000

200,000

0.00

50,000

Water

30,000

25,000

-5,000

-16.67

7,500

Waste removal

50,000

60,000

10,000

20.00

12,500

1,401,500

1,378,500

-23,000

-1.64

360,375

1,007,668

1,427,500

419,832

41.66

178,792

251,917

356,875

104,958

41.66

44,698

703,875

1,070,625

366,750

52.10

134,094

TOTAL EXPENSES
NET PROFIT (BEFORE
INTEREST & TAX)
Income Tax Expense
(25%Net)
NET PROFIT AFTER TAX

Big Red Bicycle Pty Ltd


Variance report FY 2011/2012
Q1

Q1

Q1

Q1

Q2

Q2

Q2

Q2

Actual

Variance

% Var.

F/U

Budget

Actual

Variance

% Var.

18,500

1,000

5.71

25,000

18,500

-6,500

-26.00

45,000

-5,000

-10.00

50,000

45,000

-5,000

-10.00

666,666

-33,334

-4.76

1,000,000

1,500,000

500,000

50.00

80,000

-13,333

-14.29

133,333

200,000

66,667

50.00

523,166

-16,001

-2.97

791,667

1,236,500

444,833

56.19

5,500

500

10.00

5,000

5,500

500

10.00

1,250

0.00

1,250

1,250

0.00

150

0.00

150

150

0.00

1,500

250

20.00

1,250

1,500

250

20.00

125

25

25.00

100

125

25

25.00

100

-25

-20.00

125

100

-25

-20.00

2,500

0.00

2,500

3,500

1,000

40.00

40,000

17,500

77.78

22,500

6,000

-16,500

-73.33

7,000

750

12.00

6,250

7,000

750

12.00

50,000

52,500

2,500

5.00

F
52,500

2,500

5.00

U
F

10,000

-1,250

-11.11

11,250

10,000

-1,250

-11.11

112,500

-12,500

-10.00

125,000

112,500

-12,500

-10.00

3,750

-1,250

-25.00

5,000

3,750

-1,250

-25.00

F
11,250

1,250

12.50

10,000

11,250

1,250

12.50

25,000

0.00

25,000

25,000

0.00

25,000

0.00

25,000

25,000

0.00

50,000

0.00

50,000

50,000

0.00

6,250

-1,250

-16.67

7,500

6,250

-1,250

-16.67

15,000

2,500

20.00

12,500

15,000

2,500

20.00

369,375

9,000

2.50

360,375

336,375

-24,000

-6.66

153,791

-25,001

-13.98

431,292

900,125

468,833

108.70

38,448

-6,250

-13.98

107,823

225,031

117,208

108.70

115,343

-18,751

-13.98

323,469

675,094

351,625

108.70

Q2

Q3

Q3

Q3

Q3

Q3

Q4

Q4

F/U

Budget

Actual

Variance

% Var.

F/U

Budget

Actual

17,500

18,500

1,000

5.71

17,500

18,500

50,000

45,000

-5,000

-10.00

50,000

45,000

700,000

666,666

-33,334

-4.76

700,000

666,668

93,333

80,000

-13,333

-14.29

93,333

80,000

539,167

523,166

-16,001

-2.97

539,167

523,168

5,000

5,500

500

10.00

5,000

5,500

1,250

1,250

0.00

1,250

1,250

150

150

0.00

150

150

1,250

1,500

250

20.00

1,250

1,500

100

125

25

25.00

100

125

125

100

-25

-20.00

125

100

2,500

2,500

0.00

2,500

2,500

2,500

6,000

3,500

140.00

2,500

8,000

6,250

7,000

750

12.00

6,250

7,000

50,000

55,000

F
U

F
50,000

50,000

0.00

F
F

11,250

10,000

-1,250

-11.11

11,250

10,000

125,000

112,500

-12,500

-10.00

125,000

112,500

5,000

3,750

-1,250

-25.00

5,000

3,750

10,000

11,250

1,250

12.50

10,000

11,250

25,000

25,000

0.00

25,000

25,000

25,000

25,000

0.00

25,000

25,000

50,000

50,000

0.00

50,000

50,000

7,500

6,250

-1,250

-16.67

7,500

6,250

12,500

15,000

2,500

20.00

12,500

15,000

340,375

332,875

-7,500

-2.20

340,375

339,875

198,792

190,291

-8,501

-4.28

198,792

183,293

49,698

47,573

-2,125

-4.28

49,698

45,823

149,094

142,718

-6,376

-4.28

149,094

137,470

Q4

Q4

Q4

Variance

% Var.

F/U

1,000

5.71

-5,000

-10.00

-33,332

-4.76

-13,333

-14.29

-15,999

-2.97

500

10.00

0.00

0.00

250

20.00

25

25.00

-25

-20.00

0.00

5,500

220.00

750

12.00

U
F

5,000

10.00

U
F

-1,250

-11.11

-12,500

-10.00

-1,250

-25.00

F
F

1,250

12.50

0.00

0.00

0.00

-1,250

-16.67

2,500

20.00

-500

-0.15

-15,499

-7.80

-3,875

-7.80

-11,624

-7.80