As we are also a food cafe we could have used the

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retrieval services" 7375 to generate the industry profile. As we are also a food cafe we could have used the ratios based on SIC classification 5812, "Eating places". The combined nature of Logictech cybercafe and stationary Cafe makes our ratios a blend of the two industries. Ratio Analysis 1999 2000 2001 Industry Profile Sales Growth 0.00% 21.97% 3.32% 0.90% Percent of Total Assets Inventory 19.50% 16.66% 14.08% 2.17% Other Current Assets 0.00% 0.00% 0.00% 84.78% Total Current Assets 100.00% 100.00% 100.00% 86.95% Long-term Assets 0.00% 0.00% 0.00% 13.05% Total Assets 100.00% 100.00% 100.00% 100.00% Current Liabilities 44.62% 36.41% 30.20% 28.33% Long-term Liabilities 40.23% 18.39% 7.36% 16.21% Total Liabilities 84.84% 54.81% 37.56% 44.54% Net Worth 15.16% 45.19% 62.44% 55.46% Percent of Sales Sales 100.00% 100.00% 100.00% 100.00% Gross Margin 75.00% 75.00% 75.00% 100.00% Selling, General & Administrative Expenses 69.89% 69.18% 69.93% 79.00% Advertising Expenses 0.00% 0.00% 0.00% 1.01% Profit Before Interest and Taxes 8.23% 8.80% 7.60% 1.62% 24
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Main Ratios Current 2.24 2.75 3.31 0.00 Quick 1.80 2.29 2.85 0.00 Total Debt to Total Assets 84.84% 54.81% 37.56% 0.00% Pre-tax Return on Net Worth 334.80% 109.30% 58.28% 0.00% Pre-tax Return on Assets 50.74% 49.40% 36.39% 0.00% Additional Ratios 1999 2000 2001 Net Profit Margin 5.11% 5.82% 5.07% n.a Return on Equity 234.36% 76.51% 40.79% n.a Activity Ratios Inventory Turnover 12.00 9.80 9.06 n.a Accounts Payable Turnover 10.58 12.17 12.17 n.a Payment Days 27 30 30 n.a Total Asset Turnover 6.95 5.94 5.02 n.a Debt Ratios Debt to Net Worth 5.60 1.21 0.60 n.a Current Liab. to Liab. 0.53 0.66 0.80 n.a Liquidity Ratios Net Working Capital $19,826 $32,496 $43,610 n.a Interest Coverage 8.81 18.17 21.67 n.a Additional Ratios Assets to Sales 0.14 0.17 0.20 n.a Current Debt/Total Assets 45% 36% 30% n.a Acid Test 1.80 2.29 2.85 n.a Sales/Net Worth 45.87 13.14 8.04 n.a Dividend Payout 0.00 0.00 0.00 n.a Appendix Sales Forecast Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Unit Sales 25
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Coffee (based on average) 0% 400 680 750 970 1,019 1,070 1,102 1,135 1,169 1,204 1,240 1,277 Specialty Drinks (based on average) 0% 225 300 400 546 573 602 620 638 657 677 698 718 Email Memberships 0% 300 320 425 695 729 766 804 844 886 931 977 1,026 Hourly Internet Fees 0% 1,000 1,800 2,500 3,245 3,343 3,443 3,546 3,653 3,762 3,875 3,991 4,111 Baked Goods (based on average) 0% 1,000 1,400 300 2,950 3,039 3,130 3,224 3,321 3,420 3,523 3,629 3,737 Total Unit Sales 2,925 4,500 4,375 8,406 8,703 9,011 9,296 9,591 9,894 10,210 10,535 10,869 Unit Prices Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Coffee (based on average) $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 Specialty Drinks (based on average) $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 $2.00 Email Memberships $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 Hourly Internet Fees $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 Baked Goods (based on average) $1.25 $1.25 $1.25 $1.25 $1.25 $1.25 $1.25 $1.25 $1.25 $1.25 $1.25 $1.25 Sales Coffee (based on average) $400 $680 $750 $970 $1,019 $1,070 $1,102 $1,135 $1,169 $1,204 $1,240 $1,277 Specialty Drinks (based on average) $450 $600 $800 $1,092 $1,146 $1,204 $1,240 $1,276 $1,314 $1,354 $1,396 $1,436 Email Memberships $3,000 $3,200 $4,250 $6,950 $7,290 $7,660 $8,040 $8,440 $8,860 $9,310 $9,770 $10,260 Hourly Internet Fees $2,500 $4,500 $6,250 $8,113 $8,358 $8,608 $8,865 $9,133 $9,405 $9,688 $9,978 $10,278 Baked Goods (based on average) $1,250 $1,750 $375 $3,688 $3,799 $3,913 $4,030 $4,151 $4,275 $4,404 $4,536 $4,671 Total Sales $7,600 $10,730 $12,425 $20,812 $21,611 $22,454 $23,277 $24,135 $25,023 $25,959 $26,920 $27,922 Direct Unit Costs Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Coffee (based on average) 25.00% $0.25 $0.25 $0.25 $0.25 $0.25 $0.25 $0.25 $0.25 $0.25 $0.25 $0.25 $0.25 Specialty Drinks (based on average) 25.00% $0.50 $0.50 $0.50 $0.50 $0.50 $0.50 $0.50 $0.50 $0.50 $0.50 $0.50 $0.50 Email Memberships 25.00% $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 $2.50 Hourly Internet Fees 25.00% $0.63 $0.63 $0.63 $0.63 $0.63 $0.63 $0.63 $0.63 $0.63 $0.63 $0.63 $0.63 Baked Goods (based on average) 25.00% $0.31 $0.31 $0.31 $0.31 $0.31 $0.31 $0.31 $0.31 $0.31 $0.31 $0.31 $0.31 Direct Cost of Sales Coffee (based on average) $100 $170 $188 $243 $255 $268 $276 $284 $292 $301 $310 $319 Specialty Drinks (based on average) $113 $150 $200 $273 $287 $301 $310 $319 $329 $339 $349 $359 Email Memberships $750 $800 $1,063 $1,738 $1,823 $1,915 $2,010 $2,110 $2,215 $2,328 $2,443 $2,565 Hourly Internet Fees $625 $1,125 $1,563 $2,028 $2,089 $2,152 $2,216 $2,283 $2,351 $2,422 $2,494 $2,569 Baked Goods (based on average) $313 $438 $94 $922 $950 $978 $1,008 $1,038 $1,069 $1,101 $1,134 $1,168 Subtotal Direct Cost of Sales $1,900 $2,683 $3,106 $5,203 $5,403 $5,614 $5,819 $6,034 $6,256 $6,490 $6,730 $6,980 Personnel Plan Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 26
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