{"text_format":"3","workbook":"xlsx","n_sheets":1,"sheets":["Profit and loss statement"],"not_rendered":{"images":3,"defined_names":1},"read":"whole","date_system":"1900"}

{"sheet":"Profit and loss statement","index":0,"n_rows":72,"n_cols":9,"rows_kept":72,"merged":[[7,2,7,3],[7,6,7,7]]}
[{"$nulls":8}," "]
[null,null,"VANARSDEL LTD."]
[null,null,"PROFIT & LOSS STATEMENT"]
[]
[]
[null,{"$f":"\"For the month that ended \" & TEXT(DATE(YEAR(TODAY()),MONTH(TODAY())+1,0), \"m/dd\")","v":"For the month that ended 3/31"}]
[]
[null,"Gross margin  [L / J]",{"$f":"IFERROR(CostOfSales[[#Totals],[Current period]]/SalesRevenue[[#Totals],[Current period]], \"\")","v":{"v":0.5685272863194617,"d":"56.85%"}},null,null,"Return on sales  [T / J]",{"$f":"IFERROR(Taxes[[#Totals],[Current period]]/SalesRevenue[[#Totals],[Current period]], \"\")","v":{"v":0.2446299526538749,"d":"24.46%"}}]
[]
[null,"Sales revenue"]
[]
[null," ","Prior period","Budget","Current period","Current period as % of sales","% Change from prior period","% Change from budget"]
[null,"Product/Service 1",{"v":6511,"d":"$6,511.00"},{"v":8512,"d":"$8,512.00"},{"v":9121,"d":"$9,121.00"},{"$f":"IF(TotalSales=0,\"\",E13/TotalSales)","v":{"v":0.22728631946174932,"d":"22.7%"}},{"$f":"IF(E13=0,\"\",E13/C13-1)","v":{"v":0.40086008293656894,"d":"40.1%"}},{"$f":"IF(E13=0,\"\",E13/D13-1)","v":{"v":0.07154605263157898,"d":"7.2%"}}]
[null,"Product/Service 2",{"v":5671,"d":"$5,671.00"},{"v":6879,"d":"$6,879.00"},{"v":7792,"d":"$7,792.00"},{"$f":"IF(TotalSales=0,\"\",E14/TotalSales)","v":{"v":0.19416895090954397,"d":"19.4%"}},{"$f":"IF(E14=0,\"\",E14/C14-1)","v":{"v":0.3740081114441898,"d":"37.4%"}},{"$f":"IF(E14=0,\"\",E14/D14-1)","v":{"v":0.13272277947376065,"d":"13.3%"}}]
[null,"Product/Service 3",{"v":7482,"d":"$7,482.00"},{"v":8489,"d":"$8,489.00"},{"v":8893,"d":"$8,893.00"},{"$f":"IF(TotalSales=0,\"\",E15/TotalSales)","v":{"v":0.22160478445053575,"d":"22.2%"}},{"v":0.18858593958834535,"d":"18.9%"},{"$f":"IF(E15=0,\"\",E15/D15-1)","v":{"v":0.04759100011779949,"d":"4.8%"}}]
[null,"Product/Service 4",{"v":12432,"d":"$12,432.00"},{"v":14400,"d":"$14,400.00"},{"v":14324,"d":"$14,324.00"},{"$f":"IF(TotalSales=0,\"\",E16/TotalSales)","v":{"v":0.35693994517817096,"d":"35.7%"}},{"v":0.15218790218790224,"d":"15.2%"},{"$f":"IF(E16=0,\"\",E16/D16-1)","v":{"v":-0.005277777777777826,"d":"-0.5%"}}]
[null,"Total sales revenue  [J]",{"$f":"SUM(C13:C16)","v":{"v":32096,"d":"$32,096.00"}},{"$f":"SUM(D13:D16)","v":{"v":38280,"d":"$38,280.00"}},{"$f":"SUM(E13:E16)","v":{"v":40130,"d":"$40,130.00"}},null,{"$f":"IF(E17=0,\"\",E17/C17-1)","v":{"v":0.2503115653040877,"d":"25.0%"}},{"$f":"IF(E17=0,\"\",E17/D17-1)","v":{"v":0.048328108672936354,"d":"4.8%"}}]
[]
[null,"Cost of sales"]
[]
[null," ","Prior period","Budget","Current period","Current period as % of sales","% Change from prior period","% Change from budget"]
[null,"Product/Service 1",{"v":4541,"d":"$4,541.00"},{"v":5412,"d":"$5,412.00"},{"v":5412,"d":"$5,412.00"},{"$f":"IF(TotalSales=0,\"\",E22/TotalSales)","v":{"v":0.13486169947670074,"d":"13.5%"}},{"$f":"IF(E22=0,\"\",E22/C22-1)","v":{"v":0.1918079718123762,"d":"19.2%"}},{"$f":"IF(E22=0,\"\",E22/D22-1)","v":{"v":0,"d":"0.0%"}}]
[null,"Product/Service 2",{"v":2365,"d":"$2,365.00"},{"v":3658,"d":"$3,658.00"},{"v":3400,"d":"$3,400.00"},{"$f":"IF(TotalSales=0,\"\",E23/TotalSales)","v":{"v":0.0847246449040618,"d":"8.5%"}},{"$f":"IF(E23=0,\"\",E23/C23-1)","v":{"v":0.437632135306554,"d":"43.8%"}},{"$f":"IF(E23=0,\"\",E23/D23-1)","v":{"v":-0.07053034445051942,"d":"-7.1%"}}]
[null,"Product/Service 3",{"v":3234,"d":"$3,234.00"},{"v":3345,"d":"$3,345.00"},{"v":3545,"d":"$3,545.00"},{"$f":"IF(TotalSales=0,\"\",E24/TotalSales)","v":{"v":0.08833790181908796,"d":"8.8%"}},{"v":0.09616573902288184,"d":"9.6%"},{"v":0.05979073243647237,"d":"6.0%"}]
[null,"Product/Service 4",{"v":4567,"d":"$4,567.00"},{"v":5678,"d":"$5,678.00"},{"v":4958,"d":"$4,958.00"},{"$f":"IF(TotalSales=0,\"\",E25/TotalSales)","v":{"v":0.12354846748068776,"d":"12.4%"}},{"v":0.08561418874534699,"d":"8.6%"},{"v":-0.12680521310320536,"d":"-12.7%"}]
[null,"Total cost of sales  [K]",{"$f":"SUM(C22:C25)","v":{"v":14707,"d":"$14,707.00"}},{"$f":"SUM(D22:D25)","v":{"v":18093,"d":"$18,093.00"}},{"$f":"SUM(E22:E25)","v":{"v":17315,"d":"$17,315.00"}},null,{"v":0.17733052288026108,"d":"17.7%"},{"v":-0.04300005526999395,"d":"-4.3%"}]
[null,"Gross profit [L] = [J - K]",{"$f":"C17-C26","v":{"v":17389,"d":"$17,389.00"}},{"$f":"D17-D26","v":{"v":20187,"d":"$20,187.00"}},{"$f":"E17-E26","v":{"v":22815,"d":"$22,815.00"}},null,null,{"$f":"IF(E27=0,\"\",E27/D27-1)","v":{"v":0.13018279090503793,"d":"13.0%"}}]
[]
[null,"Operating expenses"]
[]
[null,"Sales and marketing","Prior period","Budget","Current period","Current period as % of sales","% Change from prior period","% Change from budget"]
[null,"Advertising",{"v":232,"d":"$232.00"},{"v":324,"d":"$324.00"},{"v":324,"d":"$324.00"},{"$f":"IF(TotalSales=0,\"\",E32/TotalSales)","v":{"v":0.008073760279092948,"d":"0.8%"}},{"$f":"IF(E32=0,\"\",E32/C32-1)","v":{"v":0.39655172413793105,"d":"39.7%"}},{"$f":"IF(E32=0,\"\",E32/D32-1)","v":{"v":0,"d":"0.0%"}}]
[null,"Direct marketing",{"v":321,"d":"$321.00"},{"v":515,"d":"$515.00"},{"v":415,"d":"$415.00"},{"$f":"IF(TotalSales=0,\"\",E33/TotalSales)","v":{"v":0.010341390480936954,"d":"1.0%"}},{"$f":"IF(E33=0,\"\",E33/C33-1)","v":{"v":0.2928348909657321,"d":"29.3%"}},{"$f":"IF(E33=0,\"\",E33/D33-1)","v":{"v":-0.19417475728155342,"d":"-19.4%"}}]
[null,"Other expenses (specify)",{"v":556,"d":"$556.00"},{"v":663,"d":"$663.00"},{"v":760,"d":"$760.00"},{"$f":"IF(TotalSales=0,\"\",E34/TotalSales)","v":{"v":0.01893845003737852,"d":"1.9%"}},{"$f":"IF(E34=0,\"\",E34/C34-1)","v":{"v":0.3669064748201438,"d":"36.7%"}},{"$f":"IF(E34=0,\"\",E34/D34-1)","v":{"v":0.14630467571644035,"d":"14.6%"}}]
[null,"Other expenses (specify)",{"v":230,"d":"$230.00"},{"v":334,"d":"$334.00"},{"v":234,"d":"$234.00"},{"$f":"IF(TotalSales=0,\"\",E35/TotalSales)","v":{"v":0.005831049090456018,"d":"0.6%"}},{"$f":"IF(E35=0,\"\",E35/C35-1)","v":{"v":0.017391304347825987,"d":"1.7%"}},{"$f":"IF(E35=0,\"\",E35/D35-1)","v":{"v":-0.29940119760479045,"d":"-29.9%"}}]
[null,"Total Sales and marketing  [M]",{"$f":"SUM(C32:C35)","v":{"v":1339,"d":"$1,339.00"}},{"$f":"SUM(D32:D35)","v":{"v":1836,"d":"$1,836.00"}},{"$f":"SUM(E32:E35)","v":{"v":1733,"d":"$1,733.00"}},null,{"$f":"IF(E36=0,\"\",E36/C36-1)","v":{"v":0.2942494398805078,"d":"29.4%"}},{"$f":"IF(E36=0,\"\",E36/D36-1)","v":{"v":-0.056100217864923696,"d":"-5.6%"}}]
[]
[null,"Research and development","Prior period","Budget","Current period","Current period as % of sales","% Change from prior period","% Change from budget"]
[null,"Technology licenses",{"v":1645,"d":"$1,645.00"},{"v":1452,"d":"$1,452.00"},{"v":1400,"d":"$1,400.00"},{"$f":"IF(TotalSales=0,\"\",E39/TotalSales)","v":{"v":0.0348866184899078,"d":"3.5%"}},{"$f":"IF(E39=0,\"\",E39/C39-1)","v":{"v":-0.14893617021276595,"d":"-14.9%"}},{"$f":"IF(E39=0,\"\",E39/D39-1)","v":{"v":-0.03581267217630857,"d":"-3.6%"}}]
[null,"Patents ",{"v":1024,"d":"$1,024.00"},{"v":1245,"d":"$1,245.00"},{"v":945,"d":"$945.00"},{"$f":"IF(TotalSales=0,\"\",E40/TotalSales)","v":{"v":0.023548467480687764,"d":"2.4%"}},{"$f":"IF(E40=0,\"\",E40/C40-1)","v":{"v":-0.0771484375,"d":"-7.7%"}},{"$f":"IF(E40=0,\"\",E40/D40-1)","v":{"v":-0.24096385542168675,"d":"-24.1%"}}]
[null,"Other expenses (specify)",{"v":196,"d":"$196.00"},{"v":395,"d":"$395.00"},{"v":295,"d":"$295.00"},{"$f":"IF(TotalSales=0,\"\",E41/TotalSales)","v":{"v":0.007351108896087715,"d":"0.7%"}},{"$f":"IF(E41=0,\"\",E41/C41-1)","v":{"v":0.5051020408163265,"d":"50.5%"}},{"$f":"IF(E41=0,\"\",E41/D41-1)","v":{"v":-0.25316455696202533,"d":"-25.3%"}}]
[null,"Other expenses (specify)",{"v":123,"d":"$123.00"},{"v":95,"d":"$95.00"},{"v":120,"d":"$120.00"},{"$f":"IF(TotalSales=0,\"\",E42/TotalSales)","v":{"v":0.00299028158484924,"d":"0.3%"}},{"$f":"IF(E42=0,\"\",E42/C42-1)","v":{"v":-0.024390243902439046,"d":"-2.4%"}},{"$f":"IF(E42=0,\"\",E42/D42-1)","v":{"v":0.26315789473684204,"d":"26.3%"}}]
[null,"Total Research and dev.  [N]",{"$f":"SUM(C39:C42)","v":{"v":2988,"d":"$2,988.00"}},{"$f":"SUM(D39:D42)","v":{"v":3187,"d":"$3,187.00"}},{"$f":"SUM(E39:E42)","v":{"v":2760,"d":"$2,760.00"}},null,{"$f":"IF(E43=0,\"\",E43/C43-1)","v":{"v":-0.07630522088353409,"d":"-7.6%"}},{"$f":"IF(E43=0,\"\",E43/D43-1)","v":{"v":-0.133981801066834,"d":"-13.4%"}}]
[]
[null,"General and administrative","Prior period","Budget","Current period","Current period as % of sales","% Change from prior period","% Change from budget"]
[null,"Wages and salaries",{"v":2612,"d":"$2,612.00"},{"v":2850,"d":"$2,850.00"},{"v":2850,"d":"$2,850.00"},{"$f":"IF(TotalSales=0,\"\",E46/TotalSales)","v":{"v":0.07101918764016944,"d":"7.1%"}},{"$f":"IF(E46=0,\"\",E46/C46-1)","v":{"v":0.09111791730474739,"d":"9.1%"}},{"$f":"IF(E46=0,\"\",E46/D46-1)","v":{"v":0,"d":"0.0%"}}]
[null,"Outside services",{"v":150,"d":"$150.00"},{"v":160,"d":"$160.00"},{"v":155,"d":"$155.00"},{"$f":"IF(TotalSales=0,\"\",E47/TotalSales)","v":{"v":3.862447047096935E-3,"d":"0.4%"}},{"v":0.03333333333333344,"d":"3.3%"},{"v":-0.03125,"d":"-3.1%"}]
[null,"Supplies",{"v":120,"d":"$120.00"},{"v":105,"d":"$105.00"},{"v":110,"d":"$110.00"},{"$f":"IF(TotalSales=0,\"\",E48/TotalSales)","v":{"v":0.00274109145277847,"d":"0.3%"}},{"v":-0.08333333333333337,"d":"-8.3%"},{"v":0.04761904761904767,"d":"4.8%"}]
[null,"Meals and entertainment",{"v":250,"d":"$250.00"},{"v":280,"d":"$280.00"},{"v":295,"d":"$295.00"},{"$f":"IF(TotalSales=0,\"\",E49/TotalSales)","v":{"v":0.007351108896087715,"d":"0.7%"}},{"v":0.17999999999999994,"d":"18.0%"},{"v":0.0535714285714286,"d":"5.4%"}]
[null,"Rent",{"v":1505,"d":"$1,505.00"},{"v":1650,"d":"$1,650.00"},{"v":1650,"d":"$1,650.00"},{"$f":"IF(TotalSales=0,\"\",E50/TotalSales)","v":{"v":0.04111637179167705,"d":"4.1%"}},{"v":0.09634551495016619,"d":"9.6%"},{"v":0,"d":"0.0%"}]
[null,"Telephone",{"v":110,"d":"$110.00"},{"v":110,"d":"$110.00"},{"v":110,"d":"$110.00"},{"$f":"IF(TotalSales=0,\"\",E51/TotalSales)","v":{"v":0.00274109145277847,"d":"0.3%"}},{"v":0,"d":"0.0%"},{"v":0,"d":"0.0%"}]
[null,"Utilities",{"v":110,"d":"$110.00"},{"v":102,"d":"$102.00"},{"v":106,"d":"$106.00"},{"$f":"IF(TotalSales=0,\"\",E52/TotalSales)","v":{"v":0.002641415399950162,"d":"0.3%"}},{"v":-0.036363636363636376,"d":"-3.6%"},{"v":0.03921568627450989,"d":"3.9%"}]
[null,"Depreciation",{"v":55,"d":"$55.00"},{"v":56,"d":"$56.00"},{"v":56,"d":"$56.00"},{"$f":"IF(TotalSales=0,\"\",E53/TotalSales)","v":{"v":0.001395464739596312,"d":"0.1%"}},{"v":0.018181818181818077,"d":"1.8%"},{"v":0,"d":"0.0%"}]
[null,"Insurance",{"v":80,"d":"$80.00"},{"v":45,"d":"$45.00"},{"v":45,"d":"$45.00"},{"$f":"IF(TotalSales=0,\"\",E54/TotalSales)","v":{"v":1.121355594318465E-3,"d":"0.1%"}},{"v":-0.4375,"d":"-43.8%"},{"v":0,"d":"0.0%"}]
[null,"Repairs and maintenance",{"v":135,"d":"$135.00"},{"v":150,"d":"$150.00"},{"v":168,"d":"$168.00"},{"$f":"IF(TotalSales=0,\"\",E55/TotalSales)","v":{"v":0.004186394218788936,"d":"0.4%"}},{"v":0.24444444444444446,"d":"24.4%"},{"v":0.1200000000000001,"d":"12.0%"}]
[null,"Other expenses (specify)",{"v":10,"d":"$10.00"},{"v":10,"d":"$10.00"},{"v":10,"d":"$10.00"},{"$f":"IF(TotalSales=0,\"\",E56/TotalSales)","v":{"v":2.4919013207077E-4,"d":"0.0%"}},{"v":0,"d":"0.0%"},{"v":0,"d":"0.0%"}]
[null,"Other expenses (specify)",{"v":20,"d":"$20.00"},{"v":20,"d":"$20.00"},{"v":20,"d":"$20.00"},{"$f":"IF(TotalSales=0,\"\",E57/TotalSales)","v":{"v":4.9838026414154E-4,"d":"0.0%"}},{"v":0,"d":"0.0%"},{"v":0,"d":"0.0%"}]
[null,"Total general and admin.  [O]",{"$f":"SUM(C46:C57)","v":{"v":5157,"d":"$5,157.00"}},{"$f":"SUM(D46:D57)","v":{"v":5538,"d":"$5,538.00"}},{"$f":"SUM(E46:E57)","v":{"v":5575,"d":"$5,575.00"}},null,{"v":0.08105487686639523,"d":"8.1%"},{"v":0.006681112314915083,"d":"0.7%"}]
[null,"Total operating expenses\n[P] = [M + N + O]",{"$f":"C36+C43+C58","v":{"v":9484,"d":"$9,484.00"}},{"$f":"D36+D43+D58","v":{"v":10561,"d":"$10,561.00"}},{"$f":"E36+E43+E58","v":{"v":10068,"d":"$10,068.00"}},null,{"v":0.06157739350485025,"d":"6.2%"},{"v":-0.04668118549379796,"d":"-4.7%"}]
[null,"Operations Income [Q] = [L - P]",{"$f":"C27-C59","v":{"v":7905,"d":"$7,905.00"}},{"$f":"D27-D59","v":{"v":9626,"d":"$9,626.00"}},{"$f":"E27-E59","v":{"v":12747,"d":"$12,747.00"}},null,{"v":0.6125237191650854,"d":"61.3%"},{"v":0.3242260544359028,"d":"32.4%"}]
[null,"Other income  [R]","$550.00","$650.00","$650.00",null,{"$f":"IF(E61=0,\"\",E61/C61-1)","v":{"v":0.18181818181818188,"d":"18.2%"}},{"$f":"IF(E61=0,\"\",E61/D61-1)","v":{"v":0,"d":"0.0%"}}]
[]
[null,"Taxes"]
[]
[null," ","Prior period","Budget","Current period","Current period as % of sales","% Change from prior period","% Change from budget"]
[null,"Income taxes",{"v":1250,"d":"$1,250.00"},{"v":2560,"d":"$2,560.00"},{"v":2560,"d":"$2,560.00"},{"$f":"IF(TotalSales=0,\"\",E66/TotalSales)","v":{"v":0.06379267381011712,"d":"6.4%"}},{"$f":"IF(E66=0,\"\",E66/C66-1)","v":{"v":1.048,"d":"104.8%"}},{"$f":"IF(E66=0,\"\",E66/D66-1)","v":{"v":0,"d":"0.0%"}}]
[null,"Payroll taxes",{"v":850,"d":"$850.00"},{"v":950,"d":"$950.00"},{"v":950,"d":"$950.00"},{"$f":"IF(TotalSales=0,\"\",E67/TotalSales)","v":{"v":0.02367306254672315,"d":"2.4%"}},{"v":0.11764705882352944,"d":"11.8%"},{"v":0,"d":"0.0%"}]
[null,"Real estate taxes",{"v":40,"d":"$40.00"},{"v":40,"d":"$40.00"},{"v":40,"d":"$40.00"},{"$f":"IF(TotalSales=0,\"\",E68/TotalSales)","v":{"v":0.00099676052828308,"d":"0.1%"}},{"v":0,"d":"0.0%"},{"v":0,"d":"0.0%"}]
[null,"Other taxes (specify)",{"v":10,"d":"$10.00"},{"v":10,"d":"$10.00"},{"v":10,"d":"$10.00"},{"$f":"IF(TotalSales=0,\"\",E69/TotalSales)","v":{"v":2.4919013207077E-4,"d":"0.0%"}},{"v":0,"d":"0.0%"},{"v":0,"d":"0.0%"}]
[null,"Other taxes (specify)",{"v":20,"d":"$20.00"},{"v":20,"d":"$20.00"},{"v":20,"d":"$20.00"},{"$f":"IF(TotalSales=0,\"\",E70/TotalSales)","v":{"v":4.9838026414154E-4,"d":"0.0%"}},{"v":0,"d":"0.0%"},{"v":0,"d":"0.0%"}]
[null,"Total taxes  [S]",{"$f":"SUM(C66:C70)","v":{"v":2170,"d":"$2,170.00"}},{"$f":"SUM(D66:D70)","v":{"v":3580,"d":"$3,580.00"}},{"$f":"SUM(E66:E70)","v":{"v":3580,"d":"$3,580.00"}},null,{"v":0.6497695852534562,"d":"65.0%"},{"v":0,"d":"0.0%"}]
[null,"Net profit  [T] = [Q + R - S]",{"$f":"C60+C61-C71","v":{"v":6285,"d":"$6,285.00"}},{"$f":"D60+D61-D71","v":{"v":6696,"d":"$6,696.00"}},{"$f":"E60+E61-E71","v":{"v":9817,"d":"$9,817.00"}},null,{"$f":"IF(C72=0,\"\",IF(C72=E72,\"0.0%\",IF(E72>C72,ABS((E72/C72)-1),IF(AND(E72<C72,C72<0),-((E72/C72)-1),(E72/C72)-1))))","v":{"v":0.5619729514717582,"d":"56.2%"}},{"$f":"IF(D72=0,\"\",IF(D72=E72,\"0.0%\",IF(E72>D72,ABS((E72/D72)-1),IF(AND(E72<D72,D72<0),-((E72/D72)-1),(E72/D72)-1))))","v":{"v":0.46609916367980886,"d":"46.6%"}}]