Ecommerce & retail / Fictional demonstration
Alderway Home B.V.
FICTIONAL DEMONSTRATION. Every company, person and number in these packs is invented for demonstration.
FICTIONAL DEMONSTRATION. Every company, person and number in these packs is invented for demonstration.
Base
Executive review
Base · EUR · 2026-01 to 2027-12 · A: actual · F: forecast
Headline results (Base scenario)
- FY2026 outlook: net revenue EUR 4,311k, gross margin 62.9%, CM2 EUR 1,110k (25.8%), EBITDA EUR 136k (3.2%), net profit EUR 63k
- FY2027: net revenue EUR 5,611k, EBITDA EUR 239k (4.3%)
- Cash: EUR 611k at Dec-26 (of which EUR 242k Q4 VAT paid in January), lowest month-end cash EUR 2k in Oct-27, a funding need of EUR 148k against the EUR 150k buffer at the FY2027 peak build
- 13-week cash: low point EUR 290k in the week ending 2026-11-06, EUR 140k above the buffer, revolver undrawn
- Downside: FY2027 EBITDA EUR -263k, lowest cash EUR -215k. Upside: FY2027 EBITDA EUR 677k, lowest cash EUR 172k
| Measure | Unit | Base | Downside | Upside |
|---|---|---|---|---|
| FY2026 net revenue (outlook) | EUR | 4,310,520.8988 | 4,158,848.0695 | 4,398,801.2882 |
| FY2027 net revenue | EUR | 5,610,598.7419 | 4,477,777.1264 | 6,375,944.0208 |
| FY2026 gross margin % | % | 62.91% | 62.08% | 63.35% |
| FY2026 CM2 | EUR | 1,110,164.2748 | 954,766.0593 | 1,197,255.5357 |
| FY2026 CM2 % | % | 25.75% | 22.96% | 27.22% |
| FY2026 operating expenses | EUR | -973,778.5447 | -951,630.3511 | -976,478.1288 |
| FY2026 EBITDA | EUR | 136,385.7301 | 3,135.7081 | 220,777.4069 |
| FY2026 EBITDA % | % | 3.16% | 0.08% | 5.02% |
| FY2026 net profit | EUR | 62,634.469 | -55,923.517 | 130,991.7272 |
| FY2027 EBITDA | EUR | 238,865.6507 | -262,565.4388 | 676,760.6187 |
| FY2027 net profit | EUR | 140,895.6382 | -327,485.8573 | 467,585.4286 |
| Cash at 31-Dec-26 | EUR | 611,228.1591 | 486,356.9605 | 664,521.8139 |
| Cash at 31-Dec-27 | EUR | 346,148.3018 | -86,197.3265 | 674,795.4419 |
| Lowest month-end cash, Sep-26 to Dec-27 | EUR | 1,825.2167 | -214,906.6863 | 171,993.2055 |
| Month of the lowest cash | month | 2027-10-31 | 2027-10-31 | 2027-10-31 |
| Peak funding need vs the minimum cash buffer (negative = shortfall) | EUR | -148,174.7833 | -364,906.6863 | 21,993.2055 |
| Inventory on hand, net, at 31-Dec-26 | EUR | 435,689.7832 | 396,015.9629 | 457,798.7216 |
| Marketplace receivables at 31-Dec-26 | EUR | 182,242.7845 | 198,926.4561 | 196,934.9786 |
| Net working capital at 31-Dec-26 | EUR | 483,698.8417 | 475,320.0184 | 514,796.8637 |
| VAT payable at 31-Dec-26 | EUR | 241,870.5216 | 221,478.8131 | 252,884.4109 |
| FY2027 CM2 % | % | 24.85% | 16.29% | 28.95% |
| FY2027 EBITDA % | % | 4.26% | -5.86% | 10.61% |
P&L & budget
Base · EUR · 2026-01 to 2027-12 · A: actual · F: forecast
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Shopify EU (DTC): net revenue | REVENUE | Channel_PL | 126,518 | 127,276.58 | 144,241.58 | 143,072.38 | 164,600.64 | 154,082.25 | 143,338.43 | 145,932.25 | 161,219.612 | 185,873.8532 | 267,223.7679 | 237,856.4398 | 151,060.9545 | 143,206.1996 | 164,184.6362 | 172,898.5059 | 185,674.7154 | 183,429.3422 | 177,095.0155 | 176,467.705 | 202,318.9719 | 233,258.9942 | 335,348.6293 | 298,495.4525 | 2,001,235.783 | 2,423,439.122 |
| Amazon EU (FBA): net revenue | REVENUE | Channel_PL | 127,000.07 | 108,247.38 | 127,924.34 | 140,331.46 | 152,575.28 | 139,616.56 | 125,727.11 | 122,488.86 | 146,368.4638 | 169,309.4457 | 244,214.3038 | 218,094.1125 | 138,967.7902 | 132,177.1954 | 152,040.7139 | 160,639.0712 | 173,079.3106 | 171,551.1096 | 166,174.0791 | 166,132.3807 | 191,098.6663 | 221,050.4123 | 318,846.195 | 284,743.6732 | 1,821,897.3857 | 2,276,500.5975 |
| Walmart US (WFS): net revenue | REVENUE | Channel_PL | 14,036.1486 | 15,338.0307 | 22,211.673 | 27,594.7403 | 31,721.5996 | 38,248.3664 | 37,495.6378 | 46,110.9498 | 46,028.0555 | 54,516.2801 | 80,516.7129 | 73,625.5909 | 48,036.23 | 46,782.2612 | 55,100.3668 | 59,609.5285 | 65,762.6903 | 66,741.7913 | 66,196.88 | 67,763.9075 | 79,812.6483 | 94,531.2297 | 139,615.9801 | 127,666.7746 | 487,443.7857 | 917,620.2884 |
| NET REVENUE PER CHANNELS | REVENUE | sum | 267,554.2186 | 250,861.9907 | 294,377.593 | 310,998.5803 | 348,897.5196 | 331,947.1764 | 306,561.1778 | 314,532.0598 | 353,616.1313 | 409,699.579 | 591,954.7845 | 529,576.1432 | 338,064.9748 | 322,165.6562 | 371,325.7169 | 393,147.1056 | 424,516.7163 | 421,722.2431 | 409,465.9746 | 410,363.9932 | 473,230.2864 | 548,840.6361 | 793,810.8044 | 710,905.9004 | 4,310,576.9544 | 5,617,560.0079 |
| Refund provision movement | REVENUE | Settlements | 10,030.6539 | -283.2038 | -470.81 | -868.3872 | -923.1214 | -290.4527 | 1,722.5881 | -1,729.5774 | -1,177.4657 | -1,635.9915 | -7,427.2804 | 2,996.9925 | 7,024.8994 | -696.4079 | -551.3346 | -1,300.3999 | -688.054 | -430.8603 | 957.5988 | -47.8878 | -2,928.393 | -2,236.9868 | -10,096.5687 | 4,033.1287 | -56.0556 | -6,961.266 |
| NET REVENUE | REVENUE | after refund provision movement | 277,584.8725 | 250,578.7869 | 293,906.783 | 310,130.1931 | 347,974.3983 | 331,656.7237 | 308,283.766 | 312,802.4824 | 352,438.6657 | 408,063.5875 | 584,527.5041 | 532,573.1357 | 345,089.8741 | 321,469.2483 | 370,774.3823 | 391,846.7057 | 423,828.6623 | 421,291.3828 | 410,423.5734 | 410,316.1054 | 470,301.8935 | 546,603.6494 | 783,714.2357 | 714,939.029 | 4,310,520.8988 | 5,610,598.7419 |
| Net revenue growth vs prior month | REVENUE | memo | -9.73% | 17.29% | 5.52% | 12.2% | -4.69% | -7.05% | 1.47% | 12.67% | 15.78% | 43.24% | -8.89% | -35.2% | -6.84% | 15.34% | 5.68% | 8.16% | -0.6% | -2.58% | -0.03% | 14.62% | 16.22% | 43.38% | -8.78% | |||
| Cost of goods sold (shipped less returns recovered) | COST OF SALES | Channel_PL | -97,407.83 | -91,911.62 | -108,572.99 | -115,233.18 | -129,172.82 | -123,340.48 | -114,986.83 | -118,481.12 | -132,968.1408 | -154,148.9518 | -222,856.1126 | -199,492.6186 | -127,427.2951 | -121,508.5615 | -140,135.9365 | -148,462.9036 | -160,408.5745 | -159,452.2918 | -154,915.5913 | -155,353.5585 | -179,267.1658 | -208,042.6491 | -301,094.3927 | -269,823.0175 | -1,608,572.6937 | -2,125,891.9377 |
| Inventory write-offs and slow-moving provision movement | COST OF SALES | Inventory | -7,509.7362 | -4,560.7441 | 1,202.6831 | 9,585.7805 | 10,256.2149 | -4,662.4266 | 5,302.0828 | -4,488.2726 | 2,870.2782 | -3,844.2299 | 6,343.2981 | -627.9186 | -401.1026 | -382.487 | -441.1398 | -467.3712 | -504.9973 | -502.0072 | -487.7443 | -489.1437 | -564.4617 | -655.0957 | -948.1433 | -849.7076 | 9,867.0096 | -6,693.4014 |
| GROSS PROFIT | COST OF SALES | 172,667.3063 | 154,106.4228 | 186,536.4761 | 204,482.7936 | 229,057.7931 | 203,653.8171 | 198,599.0188 | 189,833.0899 | 222,340.803 | 250,070.4059 | 368,014.6896 | 332,452.5985 | 217,261.4764 | 199,578.1999 | 230,197.306 | 242,916.4309 | 262,915.0906 | 261,337.0839 | 255,020.2378 | 254,473.4032 | 290,470.266 | 337,905.9045 | 481,671.6997 | 444,266.3039 | 2,711,815.2147 | 3,478,013.4028 | |
| Gross margin % | COST OF SALES | 62.2% | 61.5% | 63.47% | 65.93% | 65.83% | 61.41% | 64.42% | 60.69% | 63.09% | 61.28% | 62.96% | 62.42% | 62.96% | 62.08% | 62.09% | 61.99% | 62.03% | 62.03% | 62.14% | 62.02% | 61.76% | 61.82% | 61.46% | 62.14% | 62.91% | 61.99% | |
| Marketplace, referral and payment fees | VARIABLE CHANNEL COSTS | Channel_PL | -25,180.2124 | -22,538.6724 | -27,025.749 | -29,644.1466 | -32,834.6837 | -31,540.3646 | -28,941.4425 | -29,921.6667 | -33,950.9072 | -39,443.9016 | -57,148.8223 | -51,269.7174 | -32,821.3013 | -31,366.5889 | -36,256.411 | -38,497.7959 | -41,690.3753 | -41,537.1718 | -40,448.9046 | -40,657.9793 | -47,026.8259 | -54,704.7336 | -79,361.5249 | -71,289.9337 | -409,440.2863 | -555,659.5463 |
| Fulfilment, shipping, storage and inbound | VARIABLE CHANNEL COSTS | Channel_PL | -34,760.8301 | -32,863.6013 | -38,712.7186 | -41,453.9295 | -45,080.1572 | -46,109.1227 | -41,415.0624 | -41,677.4767 | -46,753.4063 | -57,685.7443 | -83,140.3008 | -74,193.752 | -44,264.6479 | -42,079.869 | -48,382.265 | -51,099.8934 | -55,041.6132 | -54,544.6308 | -52,828.7266 | -52,813.6367 | -60,753.5323 | -74,955.3565 | -108,128.5045 | -96,582.2709 | -583,846.102 | -741,474.9469 |
| Total variable channel costs | VARIABLE CHANNEL COSTS | -59,941.0425 | -55,402.2738 | -65,738.4677 | -71,098.0761 | -77,914.841 | -77,649.4874 | -70,356.5049 | -71,599.1434 | -80,704.3135 | -97,129.6458 | -140,289.1231 | -125,463.4694 | -77,085.9492 | -73,446.458 | -84,638.676 | -89,597.6892 | -96,731.9886 | -96,081.8025 | -93,277.6313 | -93,471.616 | -107,780.3582 | -129,660.0902 | -187,490.0294 | -167,872.2046 | -993,286.3883 | -1,297,134.4932 | |
| CONTRIBUTION BEFORE MARKETING (CM1) | VARIABLE CHANNEL COSTS | 112,726.2638 | 98,704.1491 | 120,798.0084 | 133,384.7175 | 151,142.9522 | 126,004.3297 | 128,242.5139 | 118,233.9465 | 141,636.4896 | 152,940.7601 | 227,725.5665 | 206,989.1291 | 140,175.5272 | 126,131.7419 | 145,558.63 | 153,318.7417 | 166,183.102 | 165,255.2814 | 161,742.6065 | 161,001.7872 | 182,689.9078 | 208,245.8143 | 294,181.6703 | 276,394.0993 | 1,718,528.8264 | 2,180,878.9096 | |
| CM1 % | VARIABLE CHANNEL COSTS | 40.61% | 39.39% | 41.1% | 43.01% | 43.44% | 37.99% | 41.6% | 37.8% | 40.19% | 37.48% | 38.96% | 38.87% | 40.62% | 39.24% | 39.26% | 39.13% | 39.21% | 39.23% | 39.41% | 39.24% | 38.85% | 38.1% | 37.54% | 38.66% | 39.87% | 38.87% | |
| Shopify paid media (Meta, Google) | MARKETING | Channel_PL | -21,321 | -22,468 | -27,523 | -25,490 | -29,570 | -28,738 | -28,030 | -29,264 | -30,631.7263 | -35,316.0321 | -50,772.5159 | -45,192.7236 | -28,701.5813 | -27,209.1779 | -31,195.0809 | -32,850.7161 | -35,278.1959 | -34,851.575 | -33,648.0529 | -33,528.8639 | -38,440.6047 | -44,319.2089 | -63,716.2396 | -56,714.136 | -374,316.9979 | -460,453.4332 |
| Amazon advertising | MARKETING | -11,057 | -9,410 | -11,456 | -13,283 | -15,111 | -13,890 | -12,615 | -11,563 | -13,905.0041 | -16,084.3973 | -23,200.3589 | -20,718.9407 | -13,201.9401 | -12,556.8336 | -14,443.8678 | -15,260.7118 | -16,442.5345 | -16,297.3554 | -15,786.5375 | -15,782.5762 | -18,154.3733 | -20,999.7892 | -30,290.3885 | -27,050.649 | -172,293.7009 | -216,267.5568 | |
| Walmart Connect advertising | MARKETING | -2,056.9498 | -2,387.1278 | -3,217.6806 | -3,833.0241 | -4,101.4625 | -5,045.1264 | -4,421.0526 | -6,129.0323 | -5,523.3667 | -6,541.9536 | -9,662.0055 | -8,835.0709 | -5,764.3476 | -5,613.8713 | -6,612.044 | -7,153.1434 | -7,891.5228 | -8,009.015 | -7,943.6256 | -8,131.6689 | -9,577.5178 | -11,343.7476 | -16,753.9176 | -15,320.013 | -61,753.8528 | -110,114.4346 | |
| Total paid media | MARKETING | -34,434.9498 | -34,265.1278 | -42,196.6806 | -42,606.0241 | -48,782.4625 | -47,673.1264 | -45,066.0526 | -46,956.0323 | -50,060.097 | -57,942.3831 | -83,634.8803 | -74,746.7352 | -47,667.869 | -45,379.8828 | -52,250.9927 | -55,264.5713 | -59,612.2533 | -59,157.9454 | -57,378.2161 | -57,443.109 | -66,172.4957 | -76,662.7456 | -110,760.5457 | -99,084.7979 | -608,364.5516 | -786,835.4245 | |
| CONTRIBUTION AFTER MARKETING (CM2) | MARKETING | 78,291.314 | 64,439.0213 | 78,601.3278 | 90,778.6934 | 102,360.4897 | 78,331.2034 | 83,176.4613 | 71,277.9142 | 91,576.3926 | 94,998.377 | 144,090.6862 | 132,242.394 | 92,507.6582 | 80,751.8591 | 93,307.6373 | 98,054.1704 | 106,570.8487 | 106,097.336 | 104,364.3905 | 103,558.6782 | 116,517.412 | 131,583.0687 | 183,421.1246 | 177,309.3014 | 1,110,164.2748 | 1,394,043.4851 | |
| CM2 % | MARKETING | 28.2% | 25.72% | 26.74% | 29.27% | 29.42% | 23.62% | 26.98% | 22.79% | 25.98% | 23.28% | 24.65% | 24.83% | 26.81% | 25.12% | 25.17% | 25.02% | 25.14% | 25.18% | 25.43% | 25.24% | 24.78% | 24.07% | 23.4% | 24.8% | 25.75% | 24.85% | |
| Salaries and wages (incl. employer costs) | OPERATING EXPENSES | Opex | -43,800 | -43,900 | -44,100 | -47,200 | -47,300 | -47,600 | -47,500 | -47,900 | -48,800 | -51,500 | -55,700 | -55,700 | -57,371 | -62,109 | -62,109 | -62,109 | -62,109 | -62,109 | -62,109 | -62,109 | -62,109 | -62,109 | -62,109 | -62,109 | -581,000 | -740,570 |
| Contractors and freelancers | OPERATING EXPENSES | Opex | -5,056 | -4,877 | -4,502 | -4,495 | -4,172 | -6,301 | -5,372 | -4,804 | -4,800 | -4,800 | -4,800 | -4,800 | -4,944 | -4,944 | -4,944 | -4,944 | -4,944 | -4,944 | -4,944 | -4,944 | -4,944 | -4,944 | -4,944 | -4,944 | -58,779 | -59,328 |
| Rent and facilities | OPERATING EXPENSES | Opex | -4,800 | -4,800 | -4,800 | -4,800 | -4,800 | -4,800 | -4,800 | -4,800 | -4,800 | -4,800 | -4,800 | -4,800 | -4,944 | -4,944 | -4,944 | -4,944 | -4,944 | -4,944 | -4,944 | -4,944 | -4,944 | -4,944 | -4,944 | -4,944 | -57,600 | -59,328 |
| Software, apps and platform subscriptions | OPERATING EXPENSES | Opex | -4,056 | -4,090 | -4,102 | -4,171 | -4,253 | -4,383 | -4,437 | -4,512 | -4,300 | -4,300 | -4,300 | -4,300 | -4,429 | -4,429 | -4,429 | -4,429 | -4,429 | -4,429 | -4,429 | -4,429 | -4,429 | -4,429 | -4,429 | -4,429 | -51,204 | -53,148 |
| Professional fees (finance, legal, audit) | OPERATING EXPENSES | Opex | -3,410 | -3,074 | -3,178 | -3,262 | -3,267 | -2,986 | -3,135 | -3,358 | -3,200 | -3,200 | -3,200 | -3,200 | -3,296 | -3,296 | -3,296 | -3,296 | -3,296 | -3,296 | -3,296 | -3,296 | -3,296 | -3,296 | -3,296 | -3,296 | -38,470 | -39,552 |
| Insurance | OPERATING EXPENSES | Opex | -1,150 | -1,150 | -1,150 | -1,150 | -1,150 | -1,150 | -1,150 | -1,150 | -1,150 | -1,150 | -1,150 | -1,150 | -1,184.5 | -1,184.5 | -1,184.5 | -1,184.5 | -1,184.5 | -1,184.5 | -1,184.5 | -1,184.5 | -1,184.5 | -1,184.5 | -1,184.5 | -1,184.5 | -13,800 | -14,214 |
| Travel and entertainment | OPERATING EXPENSES | Opex | -1,765 | -1,137 | -1,503 | -1,091 | -942 | -1,413 | -688 | -1,869 | -1,400 | -1,400 | -1,400 | -1,400 | -1,442 | -1,442 | -1,442 | -1,442 | -1,442 | -1,442 | -1,442 | -1,442 | -1,442 | -1,442 | -1,442 | -1,442 | -16,008 | -17,304 |
| Content, creative and PR (non-media) | OPERATING EXPENSES | Opex | -6,719 | -5,921 | -5,117 | -6,119 | -5,586 | -6,021 | -5,795 | -6,407 | -5,500 | -5,500 | -5,500 | -5,500 | -5,665 | -5,665 | -5,665 | -5,665 | -5,665 | -5,665 | -5,665 | -5,665 | -5,665 | -5,665 | -5,665 | -5,665 | -69,685 | -67,980 |
| Customer service (outsourced, per order) | OPERATING EXPENSES | Opex | -2,946 | -2,812 | -3,283 | -3,431 | -3,890 | -3,713 | -3,512 | -3,419 | -3,855.5347 | -4,459.2188 | -6,431.657 | -5,743.8642 | -3,770.1178 | -3,586.5434 | -4,126.6186 | -4,361.513 | -4,701.3222 | -4,662.2461 | -4,518.8747 | -4,520.91 | -5,204.4352 | -6,025.4866 | -8,699.7743 | -7,777.6525 | -47,496.2748 | -61,955.4944 |
| Office and other G&A | OPERATING EXPENSES | Opex | -1,825 | -1,606 | -1,720 | -1,762 | -2,110 | -1,495 | -1,774 | -1,828 | -1,800 | -1,800 | -1,800 | -1,800 | -1,854 | -1,854 | -1,854 | -1,854 | -1,854 | -1,854 | -1,854 | -1,854 | -1,854 | -1,854 | -1,854 | -1,854 | -21,320 | -22,248 |
| Bank charges and FX costs | OPERATING EXPENSES | Opex | -398 | -399 | -476 | -463 | -528 | -485 | -474 | -496 | -530.4242 | -614.5494 | -887.9322 | -794.3642 | -507.0975 | -483.2485 | -556.9886 | -589.7207 | -636.7751 | -632.5834 | -614.199 | -615.546 | -709.8454 | -823.261 | -1,190.7162 | -1,066.3589 | -6,546.27 | -8,426.34 |
| Recruitment and training | OPERATING EXPENSES | Opex | -857 | -589 | -2,400 | -488 | -983 | -991 | -864 | -1,098 | -900 | -900 | -900 | -900 | -927 | -927 | -927 | -927 | -927 | -927 | -927 | -927 | -927 | -927 | -927 | -927 | -11,870 | -11,124 |
| TOTAL OPERATING EXPENSES | OPERATING EXPENSES | -76,782 | -74,355 | -76,331 | -78,432 | -78,981 | -81,338 | -79,501 | -81,641 | -81,035.9589 | -84,423.7682 | -90,869.5891 | -90,088.2284 | -90,333.7153 | -94,864.2919 | -95,478.1071 | -95,745.7337 | -96,132.5973 | -96,089.3294 | -95,927.5737 | -95,930.956 | -96,708.7806 | -97,643.2475 | -100,684.9905 | -99,638.5114 | -973,778.5447 | -1,155,177.8344 | |
| EBITDA | OPERATING EXPENSES | 1,509.314 | -9,915.9787 | 2,270.3278 | 12,346.6934 | 23,379.4897 | -3,006.7966 | 3,675.4613 | -10,363.0858 | 10,540.4336 | 10,574.6088 | 53,221.0971 | 42,154.1655 | 2,173.943 | -14,112.4328 | -2,170.4699 | 2,308.4367 | 10,438.2515 | 10,008.0065 | 8,436.8168 | 7,627.7222 | 19,808.6314 | 33,939.8212 | 82,736.1341 | 77,670.79 | 136,385.7301 | 238,865.6507 | |
| EBITDA % | OPERATING EXPENSES | 0.54% | -3.96% | 0.77% | 3.98% | 6.72% | -0.91% | 1.19% | -3.31% | 2.99% | 2.59% | 9.1% | 7.92% | 0.63% | -4.39% | -0.59% | 0.59% | 2.46% | 2.38% | 2.06% | 1.86% | 4.21% | 6.21% | 10.56% | 10.86% | 3.16% | 4.26% | |
| Depreciation | BELOW EBITDA | Fixed_Assets | -2,506.6667 | -2,506.6667 | -2,620 | -2,620 | -2,653.3333 | -2,653.3333 | -2,711.6667 | -2,711.6667 | -2,736.6667 | -2,761.6667 | -2,786.6667 | -2,811.6667 | -2,836.6667 | -3,695 | -3,720 | -3,745 | -3,770 | -3,795 | -3,820 | -3,845 | -3,870 | -3,895 | -3,920 | -3,945 | -32,080 | -44,856.6667 |
| EBIT | BELOW EBITDA | -997.3527 | -12,422.6454 | -349.6722 | 9,726.6934 | 20,726.1563 | -5,660.13 | 963.7946 | -13,074.7524 | 7,803.767 | 7,812.9421 | 50,434.4304 | 39,342.4989 | -662.7237 | -17,807.4328 | -5,890.4699 | -1,436.5633 | 6,668.2515 | 6,213.0065 | 4,616.8168 | 3,782.7222 | 15,938.6314 | 30,044.8212 | 78,816.1341 | 73,725.79 | 104,305.7301 | 194,008.984 | |
| Interest on term loan | BELOW EBITDA | Debt | -2,500 | -2,455.1777 | -2,410.0754 | -2,364.6911 | -2,319.0231 | -2,273.0698 | -2,226.8292 | -2,180.2996 | -2,133.4792 | -2,086.3662 | -2,038.9588 | -1,991.255 | -1,943.2531 | -1,894.9512 | -1,846.3474 | -1,797.4398 | -1,748.2265 | -1,698.7057 | -1,648.8753 | -1,598.7336 | -1,548.2784 | -1,497.5079 | -1,446.42 | -1,395.0129 | -26,979.2252 | -20,063.7518 |
| PROFIT BEFORE TAX | BELOW EBITDA | -3,497.3527 | -14,877.8231 | -2,759.7476 | 7,362.0023 | 18,407.1332 | -7,933.1997 | -1,263.0346 | -15,255.0521 | 5,670.2877 | 5,726.5759 | 48,395.4717 | 37,351.2439 | -2,605.9768 | -19,702.384 | -7,736.8172 | -3,234.0031 | 4,920.025 | 4,514.3009 | 2,967.9414 | 2,183.9887 | 14,390.353 | 28,547.3133 | 77,369.7141 | 72,330.7771 | 77,326.5049 | 173,945.2323 | |
| Cumulative profit before tax in the financial year (memo) | BELOW EBITDA | SUMIFS | -3,497.3527 | -18,375.1758 | -21,134.9233 | -13,772.921 | 4,634.2122 | -3,298.9876 | -4,562.0222 | -19,817.0742 | -14,146.7865 | -8,420.2106 | 39,975.261 | 77,326.5049 | -2,605.9768 | -22,308.3608 | -30,045.178 | -33,279.1811 | -28,359.1561 | -23,844.8553 | -20,876.9138 | -18,692.9252 | -4,302.5722 | 24,244.7411 | 101,614.4552 | 173,945.2323 | ||
| Cumulative tax on the year to date (two-bracket NL rates, no tax on losses) | BELOW EBITDA | Assumptions | 0 | 0 | 0 | 0 | 880.5003 | 0 | 0 | 0 | 0 | 0 | 7,595.2996 | 14,692.0359 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,606.5008 | 19,306.7465 | 33,049.5941 | ||
| Corporate income tax | BELOW EBITDA | cumulative method | 0 | 0 | 0 | 0 | -880.5003 | 880.5003 | 0 | 0 | 0 | 0 | -7,595.2996 | -7,096.7363 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -4,606.5008 | -14,700.2457 | -13,742.8477 | -14,692.0359 | -33,049.5941 |
| NET PROFIT | BELOW EBITDA | -3,497.3527 | -14,877.8231 | -2,759.7476 | 7,362.0023 | 17,526.6329 | -7,052.6994 | -1,263.0346 | -15,255.0521 | 5,670.2877 | 5,726.5759 | 40,800.1721 | 30,254.5075 | -2,605.9768 | -19,702.384 | -7,736.8172 | -3,234.0031 | 4,920.025 | 4,514.3009 | 2,967.9414 | 2,183.9887 | 14,390.353 | 23,940.8125 | 62,669.4684 | 58,587.9295 | 62,634.469 | 140,895.6382 | |
| Net margin % | BELOW EBITDA | -1.26% | -5.94% | -0.94% | 2.37% | 5.04% | -2.13% | -0.41% | -4.88% | 1.61% | 1.4% | 6.98% | 5.68% | -0.76% | -6.13% | -2.09% | -0.83% | 1.16% | 1.07% | 0.72% | 0.53% | 3.06% | 4.38% | 8% | 8.19% | 1.45% | 2.51% |
| Measure | Section | Basis | 2026-01 Budget | 2026-02 Budget | 2026-03 Budget | 2026-04 Budget | 2026-05 Budget | 2026-06 Budget | 2026-07 Budget | 2026-08 Budget | 2026-09 Budget | 2026-10 Budget | 2026-11 Budget | 2026-12 Budget | FY2026 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Shopify EU (DTC): orders | VOLUMES AND NET REVENUE | budget input | 1,978 | 1,840 | 2,070 | 2,139 | 2,254 | 2,185 | 2,070 | 2,024 | 2,277 | 2,576 | 3,634 | 3,174 | 28,221 |
| Amazon EU (FBA): orders | VOLUMES AND NET REVENUE | budget input | 2,322 | 2,160 | 2,430 | 2,511 | 2,646 | 2,565 | 2,430 | 2,376 | 2,673 | 3,024 | 4,266 | 3,726 | 33,129 |
| Walmart US (WFS): orders | VOLUMES AND NET REVENUE | budget input | 320 | 400 | 500 | 600 | 700 | 800 | 900 | 1,000 | 1,100 | 1,250 | 1,700 | 1,500 | 10,770 |
| Shopify EU (DTC): units per order | VOLUMES AND NET REVENUE | budget input | 1.35 | 1.35 | 1.35 | 1.35 | 1.35 | 1.35 | 1.35 | 1.35 | 1.35 | 1.35 | 1.35 | 1.35 | 16.2 |
| Amazon EU (FBA): units per order | VOLUMES AND NET REVENUE | budget input | 1.15 | 1.15 | 1.15 | 1.15 | 1.15 | 1.15 | 1.15 | 1.15 | 1.15 | 1.15 | 1.15 | 1.15 | 13.8 |
| Walmart US (WFS): units per order | VOLUMES AND NET REVENUE | budget input | 1.2 | 1.2 | 1.2 | 1.2 | 1.2 | 1.2 | 1.2 | 1.2 | 1.2 | 1.2 | 1.2 | 1.2 | 14.4 |
| Shopify EU (DTC): units | VOLUMES AND NET REVENUE | orders x units per order | 2,670.3 | 2,484 | 2,794.5 | 2,887.65 | 3,042.9 | 2,949.75 | 2,794.5 | 2,732.4 | 3,073.95 | 3,477.6 | 4,905.9 | 4,284.9 | 38,098.35 |
| Amazon EU (FBA): units | VOLUMES AND NET REVENUE | orders x units per order | 2,670.3 | 2,484 | 2,794.5 | 2,887.65 | 3,042.9 | 2,949.75 | 2,794.5 | 2,732.4 | 3,073.95 | 3,477.6 | 4,905.9 | 4,284.9 | 38,098.35 |
| Walmart US (WFS): units | VOLUMES AND NET REVENUE | orders x units per order | 384 | 480 | 600 | 720 | 840 | 960 | 1,080 | 1,200 | 1,320 | 1,500 | 2,040 | 1,800 | 12,924 |
| Shopify EU (DTC): net revenue per order (EUR) | VOLUMES AND NET REVENUE | budget input | 74 | 74 | 74 | 74 | 74 | 74 | 74 | 74 | 74 | 74 | 74 | 74 | 888 |
| Amazon EU (FBA): net revenue per order (EUR) | VOLUMES AND NET REVENUE | budget input | 57 | 57 | 57 | 57 | 57 | 57 | 57 | 57 | 57 | 57 | 57 | 57 | 684 |
| Walmart US (WFS): net revenue per order (EUR) | VOLUMES AND NET REVENUE | budget input | 55 | 55 | 55 | 55 | 55 | 55 | 55 | 55 | 55 | 55 | 55 | 55 | 660 |
| Shopify EU (DTC): net revenue | VOLUMES AND NET REVENUE | orders x net revenue per order | 146,372 | 136,160 | 153,180 | 158,286 | 166,796 | 161,690 | 153,180 | 149,776 | 168,498 | 190,624 | 268,916 | 234,876 | 2,088,354 |
| Amazon EU (FBA): net revenue | VOLUMES AND NET REVENUE | orders x net revenue per order | 132,354 | 123,120 | 138,510 | 143,127 | 150,822 | 146,205 | 138,510 | 135,432 | 152,361 | 172,368 | 243,162 | 212,382 | 1,888,353 |
| Walmart US (WFS): net revenue | VOLUMES AND NET REVENUE | orders x net revenue per order | 17,600 | 22,000 | 27,500 | 33,000 | 38,500 | 44,000 | 49,500 | 55,000 | 60,500 | 68,750 | 93,500 | 82,500 | 592,350 |
| NET REVENUE | VOLUMES AND NET REVENUE | sum | 296,326 | 281,280 | 319,190 | 334,413 | 356,118 | 351,895 | 341,190 | 340,208 | 381,359 | 431,742 | 605,578 | 529,758 | 4,569,057 |
| Total orders | VOLUMES AND NET REVENUE | sum | 4,620 | 4,400 | 5,000 | 5,250 | 5,600 | 5,550 | 5,400 | 5,400 | 6,050 | 6,850 | 9,600 | 8,400 | 72,120 |
| Total units | VOLUMES AND NET REVENUE | sum | 5,724.6 | 5,448 | 6,189 | 6,495.3 | 6,925.8 | 6,859.5 | 6,669 | 6,664.8 | 7,467.9 | 8,455.2 | 11,851.8 | 10,369.8 | 89,120.7 |
| Cost of goods sold as share of net revenue | COST RATIOS AND CONTRIBUTION | budget input | 37.5% | 37.5% | 37.5% | 37.5% | 37.5% | 37.5% | 37.5% | 37.5% | 37.5% | 37.5% | 37.5% | 37.5% | 450% |
| Cost of goods sold | COST RATIOS AND CONTRIBUTION | -111,122.25 | -105,480 | -119,696.25 | -125,404.875 | -133,544.25 | -131,960.625 | -127,946.25 | -127,578 | -143,009.625 | -161,903.25 | -227,091.75 | -198,659.25 | -1,713,396.375 | |
| GROSS PROFIT | COST RATIOS AND CONTRIBUTION | 185,203.75 | 175,800 | 199,493.75 | 209,008.125 | 222,573.75 | 219,934.375 | 213,243.75 | 212,630 | 238,349.375 | 269,838.75 | 378,486.25 | 331,098.75 | 2,855,660.625 | |
| Shopify EU (DTC): variable channel costs as share of net revenue | COST RATIOS AND CONTRIBUTION | budget input | 14% | 14% | 14% | 14% | 14% | 14% | 14% | 14% | 14% | 14% | 14% | 14% | 168% |
| Amazon EU (FBA): variable channel costs as share of net revenue | COST RATIOS AND CONTRIBUTION | budget input | 25% | 25% | 25% | 25% | 25% | 25% | 25% | 25% | 25% | 25% | 25% | 25% | 300% |
| Walmart US (WFS): variable channel costs as share of net revenue | COST RATIOS AND CONTRIBUTION | budget input | 26% | 26% | 26% | 26% | 26% | 26% | 26% | 26% | 26% | 26% | 26% | 26% | 312% |
| Variable channel costs | COST RATIOS AND CONTRIBUTION | -58,156.58 | -55,562.4 | -63,222.7 | -66,521.79 | -71,066.94 | -70,627.85 | -68,942.7 | -69,126.64 | -77,409.97 | -87,654.36 | -122,748.74 | -107,428.14 | -918,468.81 | |
| CONTRIBUTION BEFORE MARKETING (CM1) | COST RATIOS AND CONTRIBUTION | 127,047.17 | 120,237.6 | 136,271.05 | 142,486.335 | 151,506.81 | 149,306.525 | 144,301.05 | 143,503.36 | 160,939.405 | 182,184.39 | 255,737.51 | 223,670.61 | 1,937,191.815 | |
| Shopify EU (DTC): paid media as share of net revenue | COST RATIOS AND CONTRIBUTION | budget input | 17% | 17% | 17% | 17% | 17% | 17% | 17% | 17% | 17% | 17% | 17% | 17% | 204% |
| Amazon EU (FBA): paid media as share of net revenue | COST RATIOS AND CONTRIBUTION | budget input | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 102% |
| Walmart US (WFS): paid media as share of net revenue | COST RATIOS AND CONTRIBUTION | budget input | 11% | 11% | 11% | 11% | 11% | 11% | 11% | 11% | 11% | 11% | 11% | 11% | 132% |
| Shopify EU (DTC): paid media | COST RATIOS AND CONTRIBUTION | -24,883.24 | -23,147.2 | -26,040.6 | -26,908.62 | -28,355.32 | -27,487.3 | -26,040.6 | -25,461.92 | -28,644.66 | -32,406.08 | -45,715.72 | -39,928.92 | -355,020.18 | |
| Amazon EU (FBA): paid media | COST RATIOS AND CONTRIBUTION | -11,250.09 | -10,465.2 | -11,773.35 | -12,165.795 | -12,819.87 | -12,427.425 | -11,773.35 | -11,511.72 | -12,950.685 | -14,651.28 | -20,668.77 | -18,052.47 | -160,510.005 | |
| Walmart US (WFS): paid media | COST RATIOS AND CONTRIBUTION | -1,936 | -2,420 | -3,025 | -3,630 | -4,235 | -4,840 | -5,445 | -6,050 | -6,655 | -7,562.5 | -10,285 | -9,075 | -65,158.5 | |
| Total paid media | COST RATIOS AND CONTRIBUTION | -38,069.33 | -36,032.4 | -40,838.95 | -42,704.415 | -45,410.19 | -44,754.725 | -43,258.95 | -43,023.64 | -48,250.345 | -54,619.86 | -76,669.49 | -67,056.39 | -580,688.685 | |
| CONTRIBUTION AFTER MARKETING (CM2) | COST RATIOS AND CONTRIBUTION | 88,977.84 | 84,205.2 | 95,432.1 | 99,781.92 | 106,096.62 | 104,551.8 | 101,042.1 | 100,479.72 | 112,689.06 | 127,564.53 | 179,068.02 | 156,614.22 | 1,356,503.13 | |
| Salaries and wages (incl. employer costs) | OPERATING EXPENSES | budget input | -44,000 | -44,000 | -44,000 | -47,500 | -47,500 | -47,500 | -47,500 | -47,500 | -50,200 | -50,200 | -50,200 | -50,200 | -570,300 |
| Contractors and freelancers | OPERATING EXPENSES | budget input | -4,500 | -4,500 | -4,500 | -4,500 | -4,500 | -4,500 | -4,500 | -4,500 | -4,500 | -4,500 | -4,500 | -4,500 | -54,000 |
| Rent and facilities | OPERATING EXPENSES | budget input | -4,800 | -4,800 | -4,800 | -4,800 | -4,800 | -4,800 | -4,800 | -4,800 | -4,800 | -4,800 | -4,800 | -4,800 | -57,600 |
| Software, apps and platform subscriptions | OPERATING EXPENSES | budget input | -4,000 | -4,000 | -4,000 | -4,000 | -4,000 | -4,000 | -4,000 | -4,000 | -4,000 | -4,000 | -4,000 | -4,000 | -48,000 |
| Professional fees (finance, legal, audit) | OPERATING EXPENSES | budget input | -3,000 | -3,000 | -3,000 | -3,000 | -3,000 | -3,000 | -3,000 | -3,000 | -3,000 | -3,000 | -3,000 | -3,000 | -36,000 |
| Insurance | OPERATING EXPENSES | budget input | -1,150 | -1,150 | -1,150 | -1,150 | -1,150 | -1,150 | -1,150 | -1,150 | -1,150 | -1,150 | -1,150 | -1,150 | -13,800 |
| Travel and entertainment | OPERATING EXPENSES | budget input | -1,200 | -1,200 | -1,200 | -1,200 | -1,200 | -1,200 | -1,200 | -1,200 | -1,200 | -1,200 | -1,200 | -1,200 | -14,400 |
| Content, creative and PR (non-media) | OPERATING EXPENSES | budget input | -5,000 | -5,000 | -5,000 | -5,000 | -5,000 | -5,000 | -5,000 | -5,000 | -5,000 | -5,000 | -5,000 | -5,000 | -60,000 |
| Customer service (outsourced, per order) | OPERATING EXPENSES | EUR 0.65 per order | -3,003 | -2,860 | -3,250 | -3,412.5 | -3,640 | -3,607.5 | -3,510 | -3,510 | -3,932.5 | -4,452.5 | -6,240 | -5,460 | -46,878 |
| Office and other G&A | OPERATING EXPENSES | budget input | -1,600 | -1,600 | -1,600 | -1,600 | -1,600 | -1,600 | -1,600 | -1,600 | -1,600 | -1,600 | -1,600 | -1,600 | -19,200 |
| Bank charges and FX costs | OPERATING EXPENSES | 0.15% of net revenue | -444.489 | -421.92 | -478.785 | -501.6195 | -534.177 | -527.8425 | -511.785 | -510.312 | -572.0385 | -647.613 | -908.367 | -794.637 | -6,853.5855 |
| Recruitment and training | OPERATING EXPENSES | budget input | -700 | -700 | -700 | -700 | -700 | -700 | -700 | -700 | -700 | -700 | -700 | -700 | -8,400 |
| TOTAL OPERATING EXPENSES | OPERATING EXPENSES | -73,397.489 | -73,231.92 | -73,678.785 | -77,364.1195 | -77,624.177 | -77,585.3425 | -77,471.785 | -77,470.312 | -80,654.5385 | -81,250.113 | -83,298.367 | -82,404.637 | -935,431.5855 | |
| EBITDA | OPERATING EXPENSES | 15,580.351 | 10,973.28 | 21,753.315 | 22,417.8005 | 28,472.443 | 26,966.4575 | 23,570.315 | 23,009.408 | 32,034.5215 | 46,314.417 | 95,769.653 | 74,209.583 | 421,071.5445 | |
| Depreciation | OPERATING EXPENSES | budget input | -2,300 | -2,300 | -2,300 | -2,300 | -2,300 | -2,300 | -2,300 | -2,300 | -2,300 | -2,300 | -2,300 | -2,300 | -27,600 |
| Interest on term loan | OPERATING EXPENSES | budget input | -2,500 | -2,450 | -2,400 | -2,350 | -2,300 | -2,250 | -2,200 | -2,150 | -2,100 | -2,050 | -2,000 | -1,950 | -26,700 |
| PROFIT BEFORE TAX | OPERATING EXPENSES | 10,780.351 | 6,223.28 | 17,053.315 | 17,767.8005 | 23,872.443 | 22,416.4575 | 19,070.315 | 18,559.408 | 27,634.5215 | 41,964.417 | 91,469.653 | 69,959.583 | 366,771.5445 | |
| Corporate income tax (budget: 19% of positive profit) | OPERATING EXPENSES | -2,048.2667 | -1,182.4232 | -3,240.1298 | -3,375.8821 | -4,535.7642 | -4,259.1269 | -3,623.3598 | -3,526.2875 | -5,250.5591 | -7,973.2392 | -17,379.2341 | -13,292.3208 | -69,686.5935 | |
| NET PROFIT | OPERATING EXPENSES | 8,732.0843 | 5,040.8568 | 13,813.1851 | 14,391.9184 | 19,336.6788 | 18,157.3306 | 15,446.9551 | 15,033.1205 | 22,383.9624 | 33,991.1778 | 74,090.4189 | 56,667.2622 | 297,084.951 | |
| Cash at bank | BUDGETED MONTH-END BALANCES (per the FY26 budget pack) | budget balance | 395,000 | 388,000 | 412,000 | 401,000 | 430,000 | 452,000 | 447,000 | 438,000 | 405,000 | 372,000 | 455,000 | 548,000 | 548,000 |
| Inventory on hand, net | BUDGETED MONTH-END BALANCES (per the FY26 budget pack) | budget balance | 615,000 | 590,000 | 572,000 | 540,000 | 556,000 | 530,000 | 505,000 | 520,000 | 615,000 | 690,000 | 610,000 | 505,000 | 505,000 |
| Marketplace and payment receivables | BUDGETED MONTH-END BALANCES (per the FY26 budget pack) | budget balance | 105,000 | 98,000 | 108,000 | 112,000 | 120,000 | 118,000 | 112,000 | 114,000 | 125,000 | 140,000 | 205,000 | 178,000 | 178,000 |
| label | ytd actual | ytd budget | ytd variance | ytd variance pct | fy outlook | fy budget | fy variance | fy variance pct | commentary |
|---|---|---|---|---|---|---|---|---|---|
| Shopify EU (DTC): orders | 15,614 | 16,560 | -946 | -5.71% | 27,020.2172 | 28,221 | -1,200.7828 | -4.25% | |
| Amazon EU (FBA): orders | 18,746 | 19,440 | -694 | -3.57% | 32,693.7539 | 33,129 | -435.2461 | -1.31% | |
| Walmart US (WFS): orders | 3,488 | 5,220 | -1,732 | -33.18% | 7,405.85 | 10,770 | -3,364.15 | -31.24% | Walmart ramp 33% behind the budgeted launch curve; go or no-go review at 900 orders a month. |
| Shopify EU (DTC): net revenue | 1,149,062.11 | 1,225,440 | -76,377.89 | -6.23% | 2,001,235.783 | 2,088,354 | -87,118.217 | -4.17% | |
| Amazon EU (FBA): net revenue | 1,043,911.06 | 1,108,080 | -64,168.94 | -5.79% | 1,821,897.3857 | 1,888,353 | -66,455.6143 | -3.52% | |
| Walmart US (WFS): net revenue | 232,757.1464 | 287,100 | -54,342.8536 | -18.93% | 487,443.7857 | 592,350 | -104,906.2143 | -17.71% | |
| NET REVENUE | 2,425,730.3164 | 2,620,620 | -194,889.6836 | -7.44% | 4,310,576.9544 | 4,569,057 | -258,480.0456 | -5.66% | Volume effect EUR -212k, price and mix EUR 17k (bridge below). |
| Cost of goods sold (incl. inventory adjustments) | -886,793.5987 | -982,732.5 | 95,938.9013 | 9.76% | -1,598,761.7397 | -1,713,396.375 | 114,634.6353 | 6.69% | |
| GROSS PROFIT | 1,538,936.7176 | 1,637,887.5 | -98,950.7824 | -6.04% | 2,711,815.2147 | 2,855,660.625 | -143,845.4103 | -5.04% | |
| Gross margin % | 0.6344 | 0.625 | 0.0094 | 0.6291 | 0.625 | 0.0041 | Product margin 0.9 points better than budget: landed cost inflation below plan, recovery of returned stock included. | ||
| Variable channel costs | -549,699.8366 | -523,227.6 | -26,472.2366 | -5.06% | -993,286.3883 | -918,468.81 | -74,817.5783 | -8.15% | Amazon fee changes and peak storage multiplier; 5.1% over budget on -7.4% revenue. |
| CONTRIBUTION BEFORE MARKETING (CM1) | 989,236.8811 | 1,114,659.9 | -125,423.0189 | -11.25% | 1,718,528.8264 | 1,937,191.815 | -218,662.9886 | -11.29% | |
| Paid media | -341,980.4561 | -334,092.6 | -7,887.8561 | -2.36% | -608,364.5516 | -580,688.685 | -27,675.8666 | -4.77% | Spend near budget, efficiency not: Shopify CAC EUR 21 in Jan vs EUR 26 at the last actual month. |
| CONTRIBUTION AFTER MARKETING (CM2) | 647,256.425 | 780,567.3 | -133,310.875 | -17.08% | 1,110,164.2748 | 1,356,503.13 | -246,338.8552 | -18.16% | |
| CM2 % | 0.2668 | 0.2979 | -0.031 | 0.2575 | 0.2969 | -0.0393 | Gap of 3.1 points on full-year revenue is worth EUR 134k. | ||
| Salaries and wages (incl. employer costs) | -369,300 | -369,500 | 200 | 0.05% | -581,000 | -570,300 | -10,700 | -1.88% | |
| Contractors and freelancers | -39,579 | -36,000 | -3,579 | -9.94% | -58,779 | -54,000 | -4,779 | -8.85% | |
| Rent and facilities | -38,400 | -38,400 | 0 | 0% | -57,600 | -57,600 | 0 | 0% | |
| Software, apps and platform subscriptions | -34,004 | -32,000 | -2,004 | -6.26% | -51,204 | -48,000 | -3,204 | -6.68% | |
| Professional fees (finance, legal, audit) | -25,670 | -24,000 | -1,670 | -6.96% | -38,470 | -36,000 | -2,470 | -6.86% | |
| Insurance | -9,200 | -9,200 | 0 | 0% | -13,800 | -13,800 | 0 | 0% | |
| Travel and entertainment | -10,408 | -9,600 | -808 | -8.42% | -16,008 | -14,400 | -1,608 | -11.17% | |
| Content, creative and PR (non-media) | -47,685 | -40,000 | -7,685 | -19.21% | -69,685 | -60,000 | -9,685 | -16.14% | Discretionary overrun of EUR 7.7k; no approval owner until the September action. |
| Customer service (outsourced, per order) | -27,006 | -26,793 | -213 | -0.79% | -47,496.2748 | -46,878 | -618.2748 | -1.32% | |
| Office and other G&A | -14,120 | -12,800 | -1,320 | -10.31% | -21,320 | -19,200 | -2,120 | -11.04% | |
| Bank charges and FX costs | -3,719 | -3,930.93 | 211.93 | 5.39% | -6,546.27 | -6,853.5855 | 307.3155 | 4.48% | |
| Recruitment and training | -8,270 | -5,600 | -2,670 | -47.68% | -11,870 | -8,400 | -3,470 | -41.31% | Two unbudgeted searches; EUR 2.7k over. |
| TOTAL OPERATING EXPENSES | -627,361 | -607,823.93 | -19,537.07 | -3.21% | -973,778.5447 | -935,431.5855 | -38,346.9592 | -4.1% | |
| EBITDA | 19,895.425 | 172,743.37 | -152,847.945 | -88.48% | 136,385.7301 | 421,071.5445 | -284,685.8144 | -67.61% | EUR 153k behind budget YTD; EUR 285k on the full year. |
| EBITDA % | 0.0082 | 0.0659 | -0.0577 | 0.0316 | 0.0922 | -0.0605 | |||
| NET PROFIT | -19,817.0742 | 109,952.1297 | -129,769.2039 | -118.02% | 62,634.469 | 297,084.951 | -234,450.4821 | -78.92% | |
| Cash at bank | 391,452.1962 | 438,000 | -46,547.8038 | -10.63% | 611,228.1591 | 548,000 | 63,228.1591 | 11.54% | December cash includes EUR 242k of Q4 VAT paid in January. |
| Inventory on hand, net | 383,198.7118 | 520,000 | -136,801.2882 | -26.31% | 435,689.7832 | 505,000 | -69,310.2168 | -13.72% | Below budget because stock was run down after Q2, not because of better buying; Tableware and Storage remain overstocked. |
| Marketplace and payment receivables | 105,116.5236 | 114,000 | -8,883.4764 | -7.79% | 182,242.7845 | 178,000 | 4,242.7845 | 2.38% |
| channel | actual units | budget units | actual rev per unit | budget rev per unit | volume effect | price mix effect | total variance | check |
|---|---|---|---|---|---|---|---|---|
| Shopify EU (DTC) | 20,921 | 22,356 | 54.9239 | 54.8148 | -78,659.2593 | 2,281.3693 | -76,377.89 | 0 |
| Amazon EU (FBA) | 21,560 | 22,356 | 48.4189 | 49.5652 | -39,453.913 | -24,715.027 | -64,168.94 | 0 |
| Walmart US (WFS) | 4,213 | 6,264 | 55.2474 | 45.8333 | -94,004.1667 | 39,661.313 | -54,342.8536 | 0 |
| TOTAL | 46,694 | 50,976 | -212,117.339 | 17,227.6553 | -194,889.6836 | 0 |
Balance sheet & cash flow
Base · EUR · 2026-01 to 2027-12 · A: actual · F: forecast
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Cash at bank | ASSETS | CF | 396,444.4392 | 378,620.8784 | 473,742.3177 | 328,674.2766 | 453,889.7159 | 495,519.1551 | 332,377.757 | 391,452.1962 | 312,681.1137 | 288,663.1982 | 399,941.0409 | 611,228.1591 | 487,746.8379 | 441,345.6715 | 504,001.6102 | 385,995.6654 | 458,320.2354 | 505,412.126 | 259,894.0613 | 257,728.9573 | 118,370.8804 | 1,825.2167 | 140,551.6514 | 346,148.3018 | 611,228.1591 | 346,148.3018 |
| Marketplace and payment receivables (incl. reserves) | ASSETS | Settlements | 85,464.4307 | 96,314.4317 | 107,908.89 | 115,541.1573 | 129,081.4371 | 127,648.2558 | 102,297.3118 | 105,116.5236 | 127,022.3806 | 140,287.9125 | 209,973.4382 | 182,242.7845 | 118,649.7126 | 125,488.1531 | 130,958.464 | 143,627.6888 | 150,455.0976 | 154,829.5449 | 145,842.7246 | 146,528.2941 | 175,047.4144 | 193,799.4589 | 290,411.0974 | 252,361.3028 | 182,242.7845 | 252,361.3028 |
| Inventory on hand at landed cost | ASSETS | Inventory | 734,632.17 | 693,600.55 | 671,167.56 | 555,934.38 | 591,361.56 | 532,501.08 | 467,854.25 | 390,173.13 | 518,586.508 | 631,432.3964 | 478,554.8531 | 435,689.7832 | 552,788.9753 | 478,424.8827 | 468,862.3207 | 453,385.6259 | 438,794.7952 | 393,633.428 | 394,470.7432 | 470,384.7381 | 528,303.0173 | 790,119.455 | 685,248.076 | 685,248.076 | 435,689.7832 | 685,248.076 |
| Slow-moving provision | ASSETS | Inventory | -25,509.7362 | -30,070.4803 | -25,067.7972 | -15,482.0167 | -5,225.8018 | -9,888.2284 | -2,486.1456 | -6,974.4182 | -3,685.6588 | -7,044.7289 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Inventory in transit | ASSETS | Inventory | 41,000 | 77,000 | 0 | 194,000 | 52,000 | 46,000 | 154,000 | 234,000 | 280,000 | 90,000 | 231,704.6885 | 204,368.8319 | 43,238.0523 | 112,868.8025 | 114,704.2062 | 125,534.2988 | 98,476.7228 | 132,845.4197 | 197,037.3461 | 202,122.859 | 400,012.3564 | 167,593.5655 | 230,100.5624 | 230,100.5624 | 204,368.8319 | 230,100.5624 |
| Supplier deposits | ASSETS | Inventory | 34,800 | 42,000 | 69,000 | 13,800 | 60,000 | 123,000 | 129,400 | 103,600 | 69,511.4065 | 93,022.0561 | 44,882.0653 | 46,832.0564 | 68,271.9026 | 72,071.5515 | 67,203.3065 | 69,396.6428 | 98,964.8297 | 119,748.0615 | 180,640.5646 | 170,281.7766 | 119,308.2384 | 138,060.3374 | 138,060.3374 | 138,060.3374 | 46,832.0564 | 138,060.3374 |
| Other receivables and prepaid expenses | ASSETS | opening balance, no movement modelled | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 |
| Fixed assets, net book value | ASSETS | Fixed_Assets | 54,893.3333 | 52,386.6667 | 56,566.6667 | 53,946.6667 | 52,493.3333 | 49,840 | 50,628.3333 | 47,916.6667 | 46,680 | 45,418.3333 | 44,131.6667 | 42,820 | 41,483.3333 | 69,288.3333 | 67,068.3333 | 64,823.3333 | 62,553.3333 | 60,258.3333 | 57,938.3333 | 55,593.3333 | 53,223.3333 | 50,828.3333 | 48,408.3333 | 45,963.3333 | 42,820 | 45,963.3333 |
| TOTAL ASSETS | ASSETS | 1,343,224.637 | 1,331,352.0465 | 1,374,817.6372 | 1,267,914.4639 | 1,355,100.2445 | 1,386,120.2625 | 1,255,571.5065 | 1,286,784.0983 | 1,372,295.75 | 1,303,279.1677 | 1,430,687.7526 | 1,544,681.6152 | 1,333,678.814 | 1,320,987.3946 | 1,374,298.241 | 1,264,263.255 | 1,329,065.0141 | 1,388,226.9133 | 1,257,323.7732 | 1,324,139.9583 | 1,415,765.2403 | 1,363,726.367 | 1,554,280.0579 | 1,719,381.9137 | 1,544,681.6152 | 1,719,381.9137 | |
| Trade payables | LIABILITIES | AP_Schedule | 96,388.4365 | 64,531.6135 | 70,325.1495 | 62,533.271 | 80,478.2945 | 73,888.419 | 67,497.1735 | 71,999.2855 | 102,759.8132 | 118,709.0753 | 102,488.6499 | 106,284.0372 | 102,227.3132 | 72,136.9468 | 83,678.3924 | 89,234.9982 | 91,414.869 | 89,372.4404 | 91,744.6919 | 102,505.7648 | 113,302.894 | 150,889.8494 | 140,625.4625 | 137,683.9865 | 106,284.0372 | 137,683.9865 |
| Wage tax and social charges payable | LIABILITIES | Opex | 14,016 | 14,048 | 14,112 | 15,104 | 15,136 | 15,232 | 15,200 | 15,328 | 15,616 | 16,480 | 17,824 | 17,824 | 18,358.72 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 17,824 | 19,874.88 |
| Refund liability | LIABILITIES | Settlements | 9,369.3461 | 9,652.55 | 10,123.36 | 10,991.7472 | 11,914.8685 | 12,205.3213 | 10,482.7332 | 12,212.3106 | 13,389.7762 | 15,025.7677 | 22,453.0481 | 19,456.0556 | 12,431.1562 | 13,127.5641 | 13,678.8987 | 14,979.2986 | 15,667.3526 | 16,098.2129 | 15,140.6141 | 15,188.5019 | 18,116.8948 | 20,353.8816 | 30,450.4503 | 26,417.3216 | 19,456.0556 | 26,417.3216 |
| VAT payable | LIABILITIES | VAT | 44,719.7678 | 86,483.0026 | 133,641.4802 | 51,014.6657 | 108,245.7058 | 160,800.8373 | 47,105.6812 | 94,704.8967 | 149,858.3489 | 64,251.1317 | 158,345.9919 | 241,870.5216 | 51,748.9083 | 94,414.2811 | 151,194.3779 | 60,102.5462 | 125,039.6898 | 189,271.7115 | 62,008.6627 | 123,904.7257 | 195,537.4148 | 83,301.339 | 204,878.2748 | 312,900.506 | 241,870.5216 | 312,900.506 |
| Corporate income tax payable: opening (memo) | LIABILITIES | 18,400 | 18,400 | 18,400 | 18,400 | 0 | 880.5003 | 0 | 0 | 0 | 0 | 0 | 7,595.2996 | 14,692.0359 | 14,692.0359 | 14,692.0359 | 14,692.0359 | 0 | 0 | 0 | 0 | 0 | 0 | 4,606.5008 | 19,306.7465 | |||
| Corporate income tax: charge (memo) | LIABILITIES | PL | 0 | 0 | 0 | 0 | 880.5003 | -880.5003 | 0 | 0 | 0 | 0 | 7,595.2996 | 7,096.7363 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,606.5008 | 14,700.2457 | 13,742.8477 | ||
| Corporate income tax: paid (prior year liability in the payment month, memo) | LIABILITIES | Timeline flag | 0 | 0 | 0 | -18,400 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -14,692.0359 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -18,400 | -14,692.0359 |
| Corporate income tax payable | LIABILITIES | opening + charge + paid | 18,400 | 18,400 | 18,400 | 0 | 880.5003 | 0 | 0 | 0 | 0 | 0 | 7,595.2996 | 14,692.0359 | 14,692.0359 | 14,692.0359 | 14,692.0359 | 0 | 0 | 0 | 0 | 0 | 0 | 4,606.5008 | 19,306.7465 | 33,049.5941 | 14,692.0359 | 33,049.5941 |
| Term loan: current portion | LIABILITIES | Debt | 89,636.251 | 90,196.4776 | 90,760.2056 | 91,327.4569 | 91,898.2535 | 92,472.6176 | 93,050.5714 | 93,632.1375 | 94,217.3384 | 94,806.1967 | 95,398.7354 | 95,994.9775 | 96,594.9462 | 97,198.6646 | 97,806.1562 | 98,417.4447 | 99,032.5537 | 99,651.5072 | 100,274.3291 | 100,901.0437 | 101,531.6752 | 102,166.2482 | 102,804.7872 | 103,447.3171 | 95,994.9775 | 103,447.3171 |
| Term loan: non-current portion | LIABILITIES | Debt | 303,192.1882 | 295,415.5786 | 287,590.3652 | 279,716.2442 | 271,792.9099 | 263,820.0549 | 255,797.3694 | 247,724.5422 | 239,601.2598 | 231,427.2069 | 223,202.0662 | 214,925.5183 | 206,597.242 | 198,216.914 | 189,784.209 | 181,298.7995 | 172,760.3562 | 164,168.5477 | 155,523.0403 | 146,823.4985 | 138,069.5846 | 129,260.9588 | 120,397.279 | 111,478.2012 | 214,925.5183 | 111,478.2012 |
| TOTAL LIABILITIES | LIABILITIES | 575,721.9897 | 578,727.2223 | 624,952.5605 | 510,687.3849 | 580,346.5326 | 618,419.2501 | 489,133.5287 | 535,601.1725 | 615,442.5365 | 540,699.3783 | 627,307.7911 | 711,047.1462 | 502,650.3218 | 509,661.2864 | 570,708.9501 | 463,907.9672 | 523,789.7013 | 578,437.2997 | 444,566.2181 | 509,198.4145 | 586,433.3435 | 510,453.6577 | 638,337.8803 | 744,851.8066 | 711,047.1462 | 744,851.8066 | |
| Share capital | EQUITY | opening balance | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 |
| Retained earnings: opening (memo) | EQUITY | 521,000 | 517,502.6473 | 502,624.8242 | 499,865.0767 | 507,227.079 | 524,753.7119 | 517,701.0124 | 516,437.9778 | 501,182.9258 | 506,853.2135 | 512,579.7894 | 553,379.9614 | 583,634.469 | 581,028.4922 | 561,326.1082 | 553,589.2909 | 550,355.2879 | 555,275.3128 | 559,789.6137 | 562,757.5551 | 564,941.5438 | 579,331.8968 | 603,272.7093 | 665,942.1777 | |||
| Net profit for the month (memo) | EQUITY | PL | -3,497.3527 | -14,877.8231 | -2,759.7476 | 7,362.0023 | 17,526.6329 | -7,052.6994 | -1,263.0346 | -15,255.0521 | 5,670.2877 | 5,726.5759 | 40,800.1721 | 30,254.5075 | -2,605.9768 | -19,702.384 | -7,736.8172 | -3,234.0031 | 4,920.025 | 4,514.3009 | 2,967.9414 | 2,183.9887 | 14,390.353 | 23,940.8125 | 62,669.4684 | 58,587.9295 | 62,634.469 | 140,895.6382 |
| Dividends paid | EQUITY | input (none planned) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Retained earnings | EQUITY | opening + profit - dividends | 517,502.6473 | 502,624.8242 | 499,865.0767 | 507,227.079 | 524,753.7119 | 517,701.0124 | 516,437.9778 | 501,182.9258 | 506,853.2135 | 512,579.7894 | 553,379.9614 | 583,634.469 | 581,028.4922 | 561,326.1082 | 553,589.2909 | 550,355.2879 | 555,275.3128 | 559,789.6137 | 562,757.5551 | 564,941.5438 | 579,331.8968 | 603,272.7093 | 665,942.1777 | 724,530.1071 | 583,634.469 | 724,530.1071 |
| TOTAL EQUITY | EQUITY | 767,502.6473 | 752,624.8242 | 749,865.0767 | 757,227.079 | 774,753.7119 | 767,701.0124 | 766,437.9778 | 751,182.9258 | 756,853.2135 | 762,579.7894 | 803,379.9614 | 833,634.469 | 831,028.4922 | 811,326.1082 | 803,589.2909 | 800,355.2879 | 805,275.3128 | 809,789.6137 | 812,757.5551 | 814,941.5438 | 829,331.8968 | 853,272.7093 | 915,942.1777 | 974,530.1071 | 833,634.469 | 974,530.1071 | |
| TOTAL LIABILITIES AND EQUITY | EQUITY | 1,343,224.637 | 1,331,352.0465 | 1,374,817.6372 | 1,267,914.4639 | 1,355,100.2445 | 1,386,120.2625 | 1,255,571.5065 | 1,286,784.0983 | 1,372,295.75 | 1,303,279.1677 | 1,430,687.7526 | 1,544,681.6152 | 1,333,678.814 | 1,320,987.3946 | 1,374,298.241 | 1,264,263.255 | 1,329,065.0141 | 1,388,226.9133 | 1,257,323.7732 | 1,324,139.9583 | 1,415,765.2403 | 1,363,726.367 | 1,554,280.0579 | 1,719,381.9137 | 1,544,681.6152 | 1,719,381.9137 | |
| CHECK: assets less liabilities and equity (must be zero) | EQUITY | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Net working capital (receivables + inventory + transit + deposits - payables - refund liability - VAT - payroll taxes) | WORKING CAPITAL METRICS (memo) | 705,893.314 | 704,129.3353 | 594,806.6631 | 724,149.8367 | 611,442.3264 | 557,134.5298 | 710,779.8284 | 631,670.7426 | 709,810.698 | 733,231.6615 | 664,003.3551 | 483,698.8417 | 598,182.545 | 589,299.7178 | 513,301.7485 | 607,752.5334 | 534,694.6541 | 486,439.2093 | 729,222.5299 | 727,843.7954 | 875,838.9428 | 1,015,152.8669 | 947,991.0056 | 808,893.5844 | 483,698.8417 | 808,893.5844 | |
| Net debt / (net cash) | WORKING CAPITAL METRICS (memo) | loan less cash | -3,616 | 6,991.1777 | -95,391.7469 | 42,369.4244 | -90,198.5525 | -139,226.4827 | 16,470.1839 | -50,095.5165 | 21,137.4845 | 37,570.2054 | -81,340.2393 | -300,307.6632 | -184,554.6497 | -145,930.0929 | -216,411.245 | -106,279.4212 | -186,527.3254 | -241,592.0711 | -4,096.6919 | -10,004.4151 | 121,230.3794 | 229,601.9902 | 82,650.4148 | -131,222.7835 | -300,307.6632 | -131,222.7835 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Net profit | OPERATING ACTIVITIES (indirect) | PL | -3,497.3527 | -14,877.8231 | -2,759.7476 | 7,362.0023 | 17,526.6329 | -7,052.6994 | -1,263.0346 | -15,255.0521 | 5,670.2877 | 5,726.5759 | 40,800.1721 | 30,254.5075 | -2,605.9768 | -19,702.384 | -7,736.8172 | -3,234.0031 | 4,920.025 | 4,514.3009 | 2,967.9414 | 2,183.9887 | 14,390.353 | 23,940.8125 | 62,669.4684 | 58,587.9295 | 62,634.469 | 140,895.6382 |
| Add back: depreciation | OPERATING ACTIVITIES (indirect) | 2,506.6667 | 2,506.6667 | 2,620 | 2,620 | 2,653.3333 | 2,653.3333 | 2,711.6667 | 2,711.6667 | 2,736.6667 | 2,761.6667 | 2,786.6667 | 2,811.6667 | 2,836.6667 | 3,695 | 3,720 | 3,745 | 3,770 | 3,795 | 3,820 | 3,845 | 3,870 | 3,895 | 3,920 | 3,945 | 32,080 | 44,856.6667 | |
| Add back: interest | OPERATING ACTIVITIES (indirect) | 2,500 | 2,455.1777 | 2,410.0754 | 2,364.6911 | 2,319.0231 | 2,273.0698 | 2,226.8292 | 2,180.2996 | 2,133.4792 | 2,086.3662 | 2,038.9588 | 1,991.255 | 1,943.2531 | 1,894.9512 | 1,846.3474 | 1,797.4398 | 1,748.2265 | 1,698.7057 | 1,648.8753 | 1,598.7336 | 1,548.2784 | 1,497.5079 | 1,446.42 | 1,395.0129 | 26,979.2252 | 20,063.7518 | |
| Add back: corporate income tax charge | OPERATING ACTIVITIES (indirect) | 0 | 0 | 0 | 0 | 880.5003 | -880.5003 | 0 | 0 | 0 | 0 | 7,595.2996 | 7,096.7363 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,606.5008 | 14,700.2457 | 13,742.8477 | 14,692.0359 | 33,049.5941 | |
| EBITDA (check equals PL) | OPERATING ACTIVITIES (indirect) | 1,509.314 | -9,915.9787 | 2,270.3278 | 12,346.6934 | 23,379.4897 | -3,006.7966 | 3,675.4613 | -10,363.0858 | 10,540.4336 | 10,574.6088 | 53,221.0971 | 42,154.1655 | 2,173.943 | -14,112.4328 | -2,170.4699 | 2,308.4367 | 10,438.2515 | 10,008.0065 | 8,436.8168 | 7,627.7222 | 19,808.6314 | 33,939.8212 | 82,736.1341 | 77,670.79 | 136,385.7301 | 238,865.6507 | |
| (Increase) / decrease in marketplace receivables | OPERATING ACTIVITIES (indirect) | BS movement | 48,035.5693 | -10,850.001 | -11,594.4583 | -7,632.2673 | -13,540.2798 | 1,433.1812 | 25,350.944 | -2,819.2117 | -21,905.8571 | -13,265.5319 | -69,685.5257 | 27,730.6537 | 63,593.0719 | -6,838.4405 | -5,470.311 | -12,669.2248 | -6,827.4087 | -4,374.4473 | 8,986.8203 | -685.5695 | -28,519.1203 | -18,752.0445 | -96,611.6384 | 38,049.7946 | -48,742.7845 | -70,118.5183 |
| (Increase) / decrease in inventory on hand, net of provision | OPERATING ACTIVITIES (indirect) | BS movement | -84,122.4338 | 45,592.3641 | 17,430.3069 | 105,647.3995 | -45,683.3949 | 63,522.9066 | 57,244.7472 | 82,169.3926 | -131,702.1374 | -109,486.8183 | 145,832.8145 | 42,865.0698 | -117,099.192 | 74,364.0926 | 9,562.562 | 15,476.6948 | 14,590.8307 | 45,161.3673 | -837.3152 | -75,913.9949 | -57,918.2792 | -261,816.4377 | 104,871.379 | 0 | 189,310.2168 | -249,558.2928 |
| of which provision movement (included above) | OPERATING ACTIVITIES (indirect) | memo | -7,509.7362 | -4,560.7441 | 5,002.6831 | 9,585.7805 | 10,256.2149 | -4,662.4266 | 7,402.0828 | -4,488.2726 | 3,288.7594 | -3,359.0701 | 7,044.7289 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 18,000 | 0 |
| (Increase) / decrease in inventory in transit | OPERATING ACTIVITIES (indirect) | BS movement | 113,000 | -36,000 | 77,000 | -194,000 | 142,000 | 6,000 | -108,000 | -80,000 | -46,000 | 190,000 | -141,704.6885 | 27,335.8565 | 161,130.7796 | -69,630.7502 | -1,835.4037 | -10,830.0926 | 27,057.576 | -34,368.6968 | -64,191.9264 | -5,085.5129 | -197,889.4974 | 232,418.7909 | -62,506.9968 | 0 | -50,368.8319 | -25,731.7305 |
| (Increase) / decrease in supplier deposits | OPERATING ACTIVITIES (indirect) | BS movement | -11,700 | -7,200 | -27,000 | 55,200 | -46,200 | -63,000 | -6,400 | 25,800 | 34,088.5935 | -23,510.6496 | 48,139.9908 | -1,949.9912 | -21,439.8462 | -3,799.6489 | 4,868.245 | -2,193.3363 | -29,568.187 | -20,783.2318 | -60,892.5031 | 10,358.788 | 50,973.5382 | -18,752.099 | 0 | 0 | -23,732.0564 | -91,228.281 |
| (Increase) / decrease in other receivables | OPERATING ACTIVITIES (indirect) | BS movement | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Increase / (decrease) in trade payables | OPERATING ACTIVITIES (indirect) | BS movement | -32,311.5635 | -31,856.823 | 5,793.536 | -7,791.8785 | 17,945.0235 | -6,589.8755 | -6,391.2455 | 4,502.112 | 30,760.5277 | 15,949.2621 | -16,220.4254 | 3,795.3872 | -4,056.7239 | -30,090.3664 | 11,541.4456 | 5,556.6058 | 2,179.8708 | -2,042.4286 | 2,372.2515 | 10,761.0729 | 10,797.1293 | 37,586.9554 | -10,264.3869 | -2,941.476 | -22,415.9628 | 31,399.9494 |
| Increase / (decrease) in wage tax and social charges payable | OPERATING ACTIVITIES (indirect) | BS movement | -1,884 | 32 | 64 | 992 | 32 | 96 | -32 | 128 | 288 | 864 | 1,344 | 0 | 534.72 | 1,516.16 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,924 | 2,050.88 |
| Increase / (decrease) in refund liability | OPERATING ACTIVITIES (indirect) | BS movement | -10,030.6539 | 283.2038 | 470.81 | 868.3872 | 923.1214 | 290.4527 | -1,722.5881 | 1,729.5774 | 1,177.4657 | 1,635.9915 | 7,427.2804 | -2,996.9925 | -7,024.8994 | 696.4079 | 551.3346 | 1,300.3999 | 688.054 | 430.8603 | -957.5988 | 47.8878 | 2,928.393 | 2,236.9868 | 10,096.5687 | -4,033.1287 | 56.0556 | 6,961.266 |
| Increase / (decrease) in VAT payable | OPERATING ACTIVITIES (indirect) | BS movement | 6,019.7679 | 41,763.2348 | 47,158.4776 | -82,626.8145 | 57,231.0401 | 52,555.1315 | -113,695.1561 | 47,599.2156 | 55,153.4522 | -85,607.2173 | 94,094.8602 | 83,524.5297 | -190,121.6134 | 42,665.3728 | 56,780.0969 | -91,091.8317 | 64,937.1435 | 64,232.0218 | -127,263.0489 | 61,896.063 | 71,632.6891 | -112,236.0758 | 121,576.9358 | 108,022.2312 | 203,170.5216 | 71,029.9844 |
| Cash generated from operations before interest and tax | OPERATING ACTIVITIES (indirect) | 28,516 | -8,152 | 111,593 | -116,996.4802 | 136,087 | 51,301 | -149,969.8373 | 68,746 | -67,599.5218 | -12,846.3547 | 122,449.4035 | 222,458.6789 | -112,309.7604 | -5,229.6056 | 73,827.4994 | -92,142.3481 | 83,496.1308 | 58,263.4514 | -234,346.5038 | 9,006.4567 | -128,186.516 | -105,374.1029 | 149,897.9954 | 216,768.2112 | 385,586.8884 | -86,329.092 | |
| Interest paid | OPERATING ACTIVITIES (indirect) | Debt | -2,500 | -2,455.1777 | -2,410.0754 | -2,364.6911 | -2,319.0231 | -2,273.0698 | -2,226.8292 | -2,180.2996 | -2,133.4792 | -2,086.3662 | -2,038.9588 | -1,991.255 | -1,943.2531 | -1,894.9512 | -1,846.3474 | -1,797.4398 | -1,748.2265 | -1,698.7057 | -1,648.8753 | -1,598.7336 | -1,548.2784 | -1,497.5079 | -1,446.42 | -1,395.0129 | -26,979.2252 | -20,063.7518 |
| Corporate income tax paid | OPERATING ACTIVITIES (indirect) | BS | 0 | 0 | 0 | -18,400 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -14,692.0359 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -18,400 | -14,692.0359 |
| NET CASH FROM OPERATING ACTIVITIES | OPERATING ACTIVITIES (indirect) | 26,016 | -10,607.1777 | 109,182.9246 | -137,761.1713 | 133,767.9769 | 49,027.9302 | -152,196.6666 | 66,565.7004 | -69,733.001 | -14,932.7209 | 120,410.4447 | 220,467.4239 | -114,253.0135 | -7,124.5568 | 71,981.1521 | -108,631.8239 | 81,747.9042 | 56,564.7457 | -235,995.3792 | 7,407.7231 | -129,734.7944 | -106,871.6108 | 148,451.5754 | 215,373.1983 | 340,207.6632 | -121,084.8797 | |
| Capital expenditure | INVESTING ACTIVITIES | Fixed_Assets | -2,400 | 0 | -6,800 | 0 | -1,200 | 0 | -3,500 | 0 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -31,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -19,900 | -48,000 |
| NET CASH FROM INVESTING ACTIVITIES | INVESTING ACTIVITIES | -2,400 | 0 | -6,800 | 0 | -1,200 | 0 | -3,500 | 0 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -31,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -19,900 | -48,000 | |
| Term loan drawdowns | FINANCING ACTIVITIES | Debt | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Term loan principal repaid | FINANCING ACTIVITIES | Debt | -7,171.5608 | -7,216.383 | -7,261.4854 | -7,306.8697 | -7,352.5376 | -7,398.491 | -7,444.7316 | -7,491.2611 | -7,538.0815 | -7,585.1945 | -7,632.602 | -7,680.3058 | -7,728.3077 | -7,776.6096 | -7,825.2134 | -7,874.121 | -7,923.3342 | -7,972.8551 | -8,022.6854 | -8,072.8272 | -8,123.2824 | -8,174.0529 | -8,225.1407 | -8,276.5479 | -89,079.5041 | -95,994.9775 |
| Dividends paid | FINANCING ACTIVITIES | BS | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| NET CASH FROM FINANCING ACTIVITIES | FINANCING ACTIVITIES | -7,171.5608 | -7,216.383 | -7,261.4854 | -7,306.8697 | -7,352.5376 | -7,398.491 | -7,444.7316 | -7,491.2611 | -7,538.0815 | -7,585.1945 | -7,632.602 | -7,680.3058 | -7,728.3077 | -7,776.6096 | -7,825.2134 | -7,874.121 | -7,923.3342 | -7,972.8551 | -8,022.6854 | -8,072.8272 | -8,123.2824 | -8,174.0529 | -8,225.1407 | -8,276.5479 | -89,079.5041 | -95,994.9775 | |
| NET CASH FLOW FOR THE MONTH | CASH | 16,444.4392 | -17,823.5608 | 95,121.4392 | -145,068.041 | 125,215.4392 | 41,629.4392 | -163,141.3981 | 59,074.4392 | -78,771.0825 | -24,017.9154 | 111,277.8427 | 211,287.1181 | -123,481.3211 | -46,401.1664 | 62,655.9387 | -118,005.9448 | 72,324.57 | 47,091.8906 | -245,518.0646 | -2,165.1041 | -139,358.0768 | -116,545.6637 | 138,726.4346 | 205,596.6504 | 231,228.1591 | -265,079.8572 | |
| Opening cash | CASH | 380,000 | 396,444.4392 | 378,620.8784 | 473,742.3177 | 328,674.2766 | 453,889.7159 | 495,519.1551 | 332,377.757 | 391,452.1962 | 312,681.1137 | 288,663.1982 | 399,941.0409 | 611,228.1591 | 487,746.8379 | 441,345.6715 | 504,001.6102 | 385,995.6654 | 458,320.2354 | 505,412.126 | 259,894.0613 | 257,728.9573 | 118,370.8804 | 1,825.2167 | 140,551.6514 | |||
| CLOSING CASH (to balance sheet) | CASH | 396,444.4392 | 378,620.8784 | 473,742.3177 | 328,674.2766 | 453,889.7159 | 495,519.1551 | 332,377.757 | 391,452.1962 | 312,681.1137 | 288,663.1982 | 399,941.0409 | 611,228.1591 | 487,746.8379 | 441,345.6715 | 504,001.6102 | 385,995.6654 | 458,320.2354 | 505,412.126 | 259,894.0613 | 257,728.9573 | 118,370.8804 | 1,825.2167 | 140,551.6514 | 346,148.3018 | 611,228.1591 | 346,148.3018 | |
| Free cash flow (operating less capex) | CASH | memo | 23,616 | -10,607.1777 | 102,382.9246 | -137,761.1713 | 132,567.9769 | 49,027.9302 | -155,696.6666 | 66,565.7004 | -71,233.001 | -16,432.7209 | 118,910.4447 | 218,967.4239 | -115,753.0135 | -38,624.5568 | 70,481.1521 | -110,131.8239 | 80,247.9042 | 55,064.7457 | -237,495.3792 | 5,907.7231 | -131,234.7944 | -108,371.6108 | 146,951.5754 | 213,873.1983 | 320,307.6632 | -169,084.8797 |
| Payouts received from Shopify Payments, Amazon and Walmart | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | 312,453 | 239,161 | 279,131 | 294,398 | 326,785 | 319,701 | 321,425 | 298,658 | 317,984.3327 | 376,355.8193 | 492,503.9839 | 529,992.459 | 386,757.0793 | 300,687.4804 | 348,467.716 | 361,516.2458 | 396,609.9401 | 395,797.8403 | 396,929.1346 | 387,497.8254 | 418,419.6859 | 494,088.2833 | 643,931.162 | 700,162.5929 | 4,108,548.5948 | 5,230,864.9861 |
| Paid to inventory suppliers (deposits and balances) | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -52,700 | -91,200 | -27,000 | -138,800 | -46,200 | -109,000 | -160,400 | -88,200 | -237,911.4065 | -51,510.6496 | -155,564.6976 | -108,318.8231 | -64,677.8985 | -116,668.4514 | -109,835.9612 | -127,727.6351 | -128,044.9098 | -153,628.6515 | -257,929.8492 | -191,764.0709 | -349,038.8182 | -186,345.6646 | -230,100.5624 | -230,100.5624 | -1,266,805.5768 | -2,145,863.0351 |
| Paid to logistics, media and other opex suppliers | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -145,951 | -111,846 | -94,598 | -92,282 | -96,450 | -111,411 | -101,453 | -93,444 | -98,315.0237 | -136,267.626 | -158,930.9506 | -142,405.5928 | -134,860.0421 | -121,557.5461 | -101,823.2668 | -111,722.8603 | -122,008.1245 | -120,849.1541 | -121,035.8787 | -123,687.7517 | -134,433.5383 | -154,332.0459 | -200,317.888 | -189,803.4605 | -1,383,354.1932 | -1,636,431.5571 |
| Net salaries paid | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -29,784 | -29,852 | -29,988 | -32,096 | -32,164 | -32,368 | -32,300 | -32,572 | -33,184 | -35,020 | -37,876 | -37,876 | -39,012.28 | -42,234.12 | -42,234.12 | -42,234.12 | -42,234.12 | -42,234.12 | -42,234.12 | -42,234.12 | -42,234.12 | -42,234.12 | -42,234.12 | -42,234.12 | -395,080 | -503,587.6 |
| Wage tax and social charges remitted | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -15,900 | -14,016 | -14,048 | -14,112 | -15,104 | -15,136 | -15,232 | -15,200 | -15,328 | -15,616 | -16,480 | -17,824 | -17,824 | -18,358.72 | -19,874.88 | -19,874.88 | -19,874.88 | -19,874.88 | -19,874.88 | -19,874.88 | -19,874.88 | -19,874.88 | -19,874.88 | -19,874.88 | -183,996 | -234,931.52 |
| VAT paid | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -38,700 | 0 | 0 | -133,641.4802 | 0 | 0 | -160,800.8373 | 0 | 0 | -149,858.3489 | 0 | 0 | -241,870.5216 | 0 | 0 | -151,194.3779 | 0 | 0 | -189,271.7115 | 0 | 0 | -195,537.4148 | 0 | 0 | -483,000.6665 | -777,874.0259 |
| Corporate income tax paid | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | 0 | 0 | 0 | -18,400 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -14,692.0359 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -18,400 | -14,692.0359 |
| Interest paid | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -2,500 | -2,455.1777 | -2,410.0754 | -2,364.6911 | -2,319.0231 | -2,273.0698 | -2,226.8292 | -2,180.2996 | -2,133.4792 | -2,086.3662 | -2,038.9588 | -1,991.255 | -1,943.2531 | -1,894.9512 | -1,846.3474 | -1,797.4398 | -1,748.2265 | -1,698.7057 | -1,648.8753 | -1,598.7336 | -1,548.2784 | -1,497.5079 | -1,446.42 | -1,395.0129 | -26,979.2252 | -20,063.7518 |
| Bank charges and FX costs paid in the month | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -398 | -399 | -476 | -463 | -528 | -485 | -474 | -496 | -530.4242 | -614.5494 | -887.9322 | -794.3642 | -507.0975 | -483.2485 | -556.9886 | -589.7207 | -636.7751 | -632.5834 | -614.199 | -615.546 | -709.8454 | -823.261 | -1,190.7162 | -1,066.3589 | -6,546.27 | -8,426.34 |
| Capex paid, VAT-inclusive | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -2,904 | 0 | -8,228 | 0 | -1,452 | 0 | -4,235 | 0 | -1,815 | -1,815 | -1,815 | -1,815 | -1,815 | -38,115 | -1,815 | -1,815 | -1,815 | -1,815 | -1,815 | -1,815 | -1,815 | -1,815 | -1,815 | -1,815 | -24,079 | -58,080 |
| Term loan principal repaid net of drawdowns | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -7,171.5608 | -7,216.383 | -7,261.4854 | -7,306.8697 | -7,352.5376 | -7,398.491 | -7,444.7316 | -7,491.2611 | -7,538.0815 | -7,585.1945 | -7,632.602 | -7,680.3058 | -7,728.3077 | -7,776.6096 | -7,825.2134 | -7,874.121 | -7,923.3342 | -7,972.8551 | -8,022.6854 | -8,072.8272 | -8,123.2824 | -8,174.0529 | -8,225.1407 | -8,276.5479 | -89,079.5041 | -95,994.9775 |
| Dividends paid | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| NET CASH FLOW, DIRECT METHOD | DIRECT METHOD (built from the cash lines of each schedule) | 16,444.4392 | -17,823.5608 | 95,121.4392 | -145,068.041 | 125,215.4392 | 41,629.4392 | -163,141.3981 | 59,074.4392 | -78,771.0825 | -24,017.9154 | 111,277.8427 | 211,287.1181 | -123,481.3211 | -46,401.1664 | 62,655.9387 | -118,005.9448 | 72,324.57 | 47,091.8906 | -245,518.0646 | -2,165.1041 | -139,358.0768 | -116,545.6637 | 138,726.4346 | 205,596.6504 | 231,228.1591 | -265,079.8572 | |
| CHECK: indirect less direct (must be zero) | DIRECT METHOD (built from the cash lines of each schedule) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Operating drivers
Base · EUR · 2026-01 to 2027-12 · A: actual · F: forecast
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Landed unit cost: Cookware | LANDED UNIT COST BY CATEGORY (EUR) | A: Inputs; F: last actual x cost inflation | 39.9 | 40.18 | 40.36 | 40.66 | 41.06 | 40.76 | 40.81 | 41.35 | 41.452 | 41.5542 | 41.6567 | 41.7594 | 41.8624 | 41.9657 | 42.0692 | 42.1729 | 42.2769 | 42.3812 | 42.4857 | 42.5905 | 42.6955 | 42.8008 | 42.9064 | 43.0122 | 40.9585 | 42.435 |
| Landed unit cost: Knives | LANDED UNIT COST BY CATEGORY (EUR) | A: Inputs; F: last actual x cost inflation | 20.88 | 21.13 | 21.32 | 21.19 | 21.39 | 21.32 | 21.58 | 21.57 | 21.6232 | 21.6765 | 21.73 | 21.7836 | 21.8373 | 21.8912 | 21.9451 | 21.9993 | 22.0535 | 22.1079 | 22.1624 | 22.2171 | 22.2719 | 22.3268 | 22.3819 | 22.4371 | 21.4328 | 22.136 |
| Landed unit cost: Textiles | LANDED UNIT COST BY CATEGORY (EUR) | A: Inputs; F: last actual x cost inflation | 14.67 | 14.61 | 14.66 | 14.69 | 14.72 | 14.74 | 14.84 | 14.94 | 14.9768 | 15.0138 | 15.0508 | 15.0879 | 15.1251 | 15.1624 | 15.1998 | 15.2373 | 15.2749 | 15.3126 | 15.3503 | 15.3882 | 15.4262 | 15.4642 | 15.5023 | 15.5406 | 14.8333 | 15.332 |
| Landed unit cost: Tableware | LANDED UNIT COST BY CATEGORY (EUR) | A: Inputs; F: last actual x cost inflation | 12.93 | 13.12 | 13.14 | 13.17 | 13.3 | 13.26 | 13.38 | 13.41 | 13.4431 | 13.4762 | 13.5095 | 13.5428 | 13.5762 | 13.6097 | 13.6432 | 13.6769 | 13.7106 | 13.7444 | 13.7783 | 13.8123 | 13.8464 | 13.8805 | 13.9147 | 13.9491 | 13.3068 | 13.7619 |
| Landed unit cost: Storage | LANDED UNIT COST BY CATEGORY (EUR) | A: Inputs; F: last actual x cost inflation | 10.52 | 10.59 | 10.55 | 10.65 | 10.66 | 10.7 | 10.78 | 10.82 | 10.8467 | 10.8734 | 10.9003 | 10.9271 | 10.9541 | 10.9811 | 11.0082 | 11.0353 | 11.0625 | 11.0898 | 11.1172 | 11.1446 | 11.1721 | 11.1996 | 11.2273 | 11.2549 | 10.7348 | 11.1039 |
| Units sold: Cookware | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: channel units x mix | 502 | 520 | 571 | 566 | 688 | 636 | 578 | 579 | 643.6716 | 740.3615 | 1,061.8901 | 942.9707 | 597.4674 | 565.0702 | 646.326 | 679.0296 | 727.4924 | 717.0058 | 690.6185 | 686.5545 | 785.2794 | 903.2411 | 1,295.5059 | 1,150.4243 | 8,028.894 | 9,444.015 |
| Units sold: Knives | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: channel units x mix | 346 | 316 | 369 | 379 | 395 | 414 | 369 | 388 | 420.379 | 483.5267 | 693.5155 | 615.8498 | 390.2032 | 369.0447 | 422.1125 | 443.4711 | 475.1219 | 468.2731 | 451.0397 | 448.3856 | 512.8623 | 589.9026 | 846.0889 | 751.3368 | 5,189.271 | 6,167.8424 |
| Units sold: Textiles | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: channel units x mix | 630 | 623 | 751 | 751 | 795 | 754 | 744 | 733 | 800.9099 | 921.2195 | 1,321.2921 | 1,173.3228 | 743.4188 | 703.1074 | 804.2126 | 844.9052 | 905.2067 | 892.1583 | 859.3251 | 854.2683 | 977.11 | 1,123.8878 | 1,611.9764 | 1,431.4538 | 9,997.7442 | 11,751.0303 |
| Units sold: Tableware | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: channel units x mix | 449 | 448 | 526 | 483 | 583 | 548 | 521 | 535 | 575.8222 | 662.3201 | 949.9563 | 843.5723 | 534.4884 | 505.5062 | 578.1968 | 607.4531 | 650.8075 | 641.4262 | 617.8204 | 614.1848 | 702.5031 | 808.0305 | 1,158.9467 | 1,029.1582 | 7,124.6709 | 8,448.522 |
| Units sold: Storage | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: channel units x mix | 369 | 363 | 432 | 451 | 468 | 469 | 447 | 432 | 483.9204 | 556.6131 | 798.3423 | 708.9373 | 449.1835 | 424.8269 | 485.916 | 510.503 | 546.938 | 539.054 | 519.2157 | 516.1603 | 590.3829 | 679.068 | 973.9777 | 864.9035 | 5,978.8132 | 7,100.1295 |
| Total units sold | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | sum | 2,296 | 2,270 | 2,649 | 2,630 | 2,929 | 2,821 | 2,659 | 2,667 | 2,924.7031 | 3,364.0409 | 4,824.9963 | 4,284.6528 | 2,714.7613 | 2,567.5555 | 2,936.7638 | 3,085.3619 | 3,305.5664 | 3,257.9174 | 3,138.0194 | 3,119.5536 | 3,568.1378 | 4,104.1299 | 5,886.4955 | 5,227.2765 | 36,319.3932 | 42,911.5392 |
| Gross unit price ex VAT (EUR): Cookware | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: last actual x price change | 118.53 | 119.7 | 116.56 | 119.15 | 118.83 | 114.96 | 116.58 | 120.32 | 120.6167 | 120.9142 | 121.2124 | 121.5114 | 121.811 | 122.1115 | 122.4126 | 122.7145 | 123.0172 | 123.3206 | 123.6247 | 123.9296 | 124.2352 | 124.5416 | 124.8488 | 125.1567 | 119.0737 | 123.477 |
| Gross unit price ex VAT (EUR): Knives | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: last actual x price change | 71.3 | 71.43 | 72.25 | 71.68 | 73.46 | 71.4 | 71.53 | 73.1 | 73.2803 | 73.461 | 73.6422 | 73.8238 | 74.0059 | 74.1884 | 74.3714 | 74.5548 | 74.7387 | 74.923 | 75.1078 | 75.293 | 75.4787 | 75.6648 | 75.8515 | 76.0385 | 72.5298 | 75.018 |
| Gross unit price ex VAT (EUR): Textiles | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: last actual x price change | 45.84 | 46.37 | 46.55 | 45.86 | 46.29 | 46.3 | 47.13 | 45.48 | 45.5922 | 45.7046 | 45.8173 | 45.9303 | 46.0436 | 46.1572 | 46.271 | 46.3851 | 46.4995 | 46.6142 | 46.7292 | 46.8444 | 46.9599 | 47.0757 | 47.1918 | 47.3082 | 46.072 | 46.6733 |
| Gross unit price ex VAT (EUR): Tableware | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: last actual x price change | 37.58 | 38.06 | 37.9 | 38.44 | 36.97 | 37.49 | 38.03 | 37.83 | 37.9233 | 38.0168 | 38.1106 | 38.2046 | 38.2988 | 38.3933 | 38.4879 | 38.5829 | 38.678 | 38.7734 | 38.869 | 38.9649 | 39.061 | 39.1573 | 39.2539 | 39.3507 | 37.8796 | 38.8226 |
| Gross unit price ex VAT (EUR): Storage | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: last actual x price change | 29.08 | 29.37 | 29.16 | 29.38 | 28.63 | 28.73 | 29.41 | 29.29 | 29.3622 | 29.4347 | 29.5072 | 29.58 | 29.653 | 29.7261 | 29.7994 | 29.8729 | 29.9466 | 30.0204 | 30.0945 | 30.1687 | 30.2431 | 30.3177 | 30.3925 | 30.4674 | 29.2445 | 30.0585 |
| Gross sales ex VAT (EUR): Cookware | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x price | 59,502.06 | 62,244 | 66,555.76 | 67,438.9 | 81,755.04 | 73,114.56 | 67,383.24 | 69,665.28 | 77,637.5739 | 89,520.2332 | 128,714.2677 | 114,581.6603 | 72,778.1308 | 69,001.5512 | 79,118.455 | 83,326.7913 | 89,494.0592 | 88,421.5569 | 85,377.5097 | 85,084.4248 | 97,559.3753 | 112,491.125 | 161,742.3489 | 143,983.3144 | 958,112.5751 | 1,168,378.6424 |
| Gross sales ex VAT (EUR): Knives | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x price | 24,669.8 | 22,571.88 | 26,660.25 | 27,166.72 | 29,016.7 | 29,559.6 | 26,394.57 | 28,362.8 | 30,805.4895 | 35,520.3604 | 51,071.9981 | 45,464.3797 | 28,877.3314 | 27,378.8381 | 31,393.0822 | 33,062.8904 | 35,509.975 | 35,084.4213 | 33,876.5864 | 33,760.2945 | 38,710.1782 | 44,634.8849 | 64,177.0729 | 57,130.5396 | 377,264.5478 | 463,596.0947 |
| Gross sales ex VAT (EUR): Textiles | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x price | 28,879.2 | 28,888.51 | 34,959.05 | 34,440.86 | 36,800.55 | 34,910.2 | 35,064.72 | 33,336.84 | 36,515.2156 | 42,103.9769 | 60,538.0745 | 53,891.0971 | 34,229.6778 | 32,453.4422 | 37,211.7172 | 39,191.0205 | 42,091.6665 | 41,587.2374 | 40,155.5332 | 40,017.6868 | 45,885.0199 | 52,907.8573 | 76,072.1445 | 67,719.5526 | 460,328.294 | 549,522.5556 |
| Gross sales ex VAT (EUR): Tableware | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x price | 16,873.42 | 17,050.88 | 19,935.4 | 18,566.52 | 21,553.51 | 20,544.52 | 19,813.63 | 20,239.05 | 21,837.0791 | 25,179.3084 | 36,203.3937 | 32,228.3227 | 20,470.2662 | 19,408.0296 | 22,253.6058 | 23,437.2823 | 25,171.9465 | 24,870.2843 | 24,014.0868 | 23,931.6509 | 27,440.4736 | 31,640.3189 | 45,493.1845 | 40,498.1103 | 270,025.0339 | 328,629.2397 |
| Gross sales ex VAT (EUR): Storage | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x price | 10,730.52 | 10,661.31 | 12,597.12 | 13,250.38 | 13,398.84 | 13,474.37 | 13,146.27 | 12,653.28 | 14,208.9867 | 16,383.7139 | 23,556.8839 | 20,970.3782 | 13,319.6265 | 12,628.4487 | 14,480.0129 | 15,250.2095 | 16,378.9236 | 16,182.6376 | 15,625.5256 | 15,571.8861 | 17,855.0126 | 20,587.7749 | 29,601.5803 | 26,351.3772 | 175,032.0526 | 213,833.0156 |
| Total gross sales ex VAT (EUR) | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | sum | 140,655 | 141,416.58 | 160,707.58 | 160,863.38 | 182,524.64 | 171,603.25 | 161,802.43 | 164,257.25 | 181,004.3448 | 208,707.5928 | 300,084.618 | 267,135.838 | 169,675.0326 | 160,870.3099 | 184,456.8731 | 194,268.1939 | 208,646.5707 | 206,146.1375 | 199,049.2416 | 198,365.943 | 227,450.0596 | 262,261.9611 | 377,086.331 | 335,682.894 | 2,240,762.5035 | 2,723,959.548 |
| Gross sales ex VAT (EUR): Cookware | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | = local currency | 59,502.06 | 62,244 | 66,555.76 | 67,438.9 | 81,755.04 | 73,114.56 | 67,383.24 | 69,665.28 | 77,637.5739 | 89,520.2332 | 128,714.2677 | 114,581.6603 | 72,778.1308 | 69,001.5512 | 79,118.455 | 83,326.7913 | 89,494.0592 | 88,421.5569 | 85,377.5097 | 85,084.4248 | 97,559.3753 | 112,491.125 | 161,742.3489 | 143,983.3144 | 958,112.5751 | 1,168,378.6424 |
| Gross sales ex VAT (EUR): Knives | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | = local currency | 24,669.8 | 22,571.88 | 26,660.25 | 27,166.72 | 29,016.7 | 29,559.6 | 26,394.57 | 28,362.8 | 30,805.4895 | 35,520.3604 | 51,071.9981 | 45,464.3797 | 28,877.3314 | 27,378.8381 | 31,393.0822 | 33,062.8904 | 35,509.975 | 35,084.4213 | 33,876.5864 | 33,760.2945 | 38,710.1782 | 44,634.8849 | 64,177.0729 | 57,130.5396 | 377,264.5478 | 463,596.0947 |
| Gross sales ex VAT (EUR): Textiles | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | = local currency | 28,879.2 | 28,888.51 | 34,959.05 | 34,440.86 | 36,800.55 | 34,910.2 | 35,064.72 | 33,336.84 | 36,515.2156 | 42,103.9769 | 60,538.0745 | 53,891.0971 | 34,229.6778 | 32,453.4422 | 37,211.7172 | 39,191.0205 | 42,091.6665 | 41,587.2374 | 40,155.5332 | 40,017.6868 | 45,885.0199 | 52,907.8573 | 76,072.1445 | 67,719.5526 | 460,328.294 | 549,522.5556 |
| Gross sales ex VAT (EUR): Tableware | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | = local currency | 16,873.42 | 17,050.88 | 19,935.4 | 18,566.52 | 21,553.51 | 20,544.52 | 19,813.63 | 20,239.05 | 21,837.0791 | 25,179.3084 | 36,203.3937 | 32,228.3227 | 20,470.2662 | 19,408.0296 | 22,253.6058 | 23,437.2823 | 25,171.9465 | 24,870.2843 | 24,014.0868 | 23,931.6509 | 27,440.4736 | 31,640.3189 | 45,493.1845 | 40,498.1103 | 270,025.0339 | 328,629.2397 |
| Gross sales ex VAT (EUR): Storage | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | = local currency | 10,730.52 | 10,661.31 | 12,597.12 | 13,250.38 | 13,398.84 | 13,474.37 | 13,146.27 | 12,653.28 | 14,208.9867 | 16,383.7139 | 23,556.8839 | 20,970.3782 | 13,319.6265 | 12,628.4487 | 14,480.0129 | 15,250.2095 | 16,378.9236 | 16,182.6376 | 15,625.5256 | 15,571.8861 | 17,855.0126 | 20,587.7749 | 29,601.5803 | 26,351.3772 | 175,032.0526 | 213,833.0156 |
| Total gross sales ex VAT (EUR) | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | sum | 140,655 | 141,416.58 | 160,707.58 | 160,863.38 | 182,524.64 | 171,603.25 | 161,802.43 | 164,257.25 | 181,004.3448 | 208,707.5928 | 300,084.618 | 267,135.838 | 169,675.0326 | 160,870.3099 | 184,456.8731 | 194,268.1939 | 208,646.5707 | 206,146.1375 | 199,049.2416 | 198,365.943 | 227,450.0596 | 262,261.9611 | 377,086.331 | 335,682.894 | 2,240,762.5035 | 2,723,959.548 |
| Cost of goods shipped (EUR): Cookware | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x landed unit cost | 20,029.8 | 20,893.6 | 23,045.56 | 23,013.56 | 28,249.28 | 25,923.36 | 23,588.18 | 23,941.65 | 26,681.4634 | 30,765.14 | 44,234.8319 | 39,377.9227 | 25,011.4337 | 23,713.5484 | 27,190.3932 | 28,636.6591 | 30,756.1448 | 30,387.5613 | 29,341.4231 | 29,240.6995 | 33,527.9269 | 38,659.4749 | 55,585.4897 | 49,482.2976 | 329,744.3479 | 401,533.0524 |
| Cost of goods shipped (EUR): Knives | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x landed unit cost | 7,224.48 | 6,677.08 | 7,867.08 | 8,031.01 | 8,449.05 | 8,826.48 | 7,963.02 | 8,369.16 | 9,089.9372 | 10,481.1789 | 15,070.0821 | 13,415.4127 | 8,520.9855 | 8,078.8172 | 9,263.3212 | 9,756.0403 | 10,478.1144 | 10,352.544 | 9,996.1419 | 9,961.827 | 11,422.4151 | 13,170.6494 | 18,937.0651 | 16,857.8076 | 111,463.9709 | 136,795.7286 |
| Cost of goods shipped (EUR): Textiles | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x landed unit cost | 9,242.1 | 9,102.03 | 11,009.66 | 11,032.19 | 11,702.4 | 11,113.96 | 11,040.96 | 10,951.02 | 11,995.1038 | 13,830.9898 | 19,886.5179 | 17,703.0121 | 11,244.3137 | 10,660.8273 | 12,223.9018 | 12,874.0951 | 13,826.9458 | 13,661.2429 | 13,190.9337 | 13,145.6517 | 15,073.0474 | 17,380.0217 | 24,989.3984 | 22,245.605 | 148,609.9435 | 180,515.9846 |
| Cost of goods shipped (EUR): Tableware | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x landed unit cost | 5,805.57 | 5,877.76 | 6,911.64 | 6,361.11 | 7,753.9 | 7,266.48 | 6,970.98 | 7,174.35 | 7,740.8203 | 8,925.5756 | 12,833.3997 | 11,424.3142 | 7,256.3116 | 6,879.7694 | 7,888.4709 | 8,308.0612 | 8,922.966 | 8,816.0326 | 8,512.5272 | 8,483.3053 | 9,727.1148 | 11,215.8783 | 16,126.45 | 14,355.7933 | 95,045.8998 | 116,492.6805 |
| Cost of goods shipped (EUR): Storage | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x landed unit cost | 3,881.88 | 3,844.17 | 4,557.6 | 4,803.15 | 4,988.88 | 5,018.3 | 4,818.66 | 4,674.24 | 5,248.9326 | 6,052.2972 | 8,702.1333 | 7,746.6539 | 4,920.3946 | 4,665.0671 | 5,349.0522 | 5,633.57 | 6,050.5276 | 5,978.0177 | 5,772.2153 | 5,752.4004 | 6,595.8087 | 7,605.3166 | 10,935.1007 | 9,734.4452 | 64,336.8969 | 78,991.9163 |
| Total cost of goods shipped (EUR) | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | sum | 46,183.83 | 46,394.64 | 53,391.54 | 53,241.02 | 61,143.51 | 58,148.58 | 54,381.8 | 55,110.42 | 60,756.2573 | 70,055.1814 | 100,726.9648 | 89,667.3156 | 56,953.4392 | 53,998.0294 | 61,915.1394 | 65,208.4257 | 70,034.6986 | 69,195.3985 | 66,813.2412 | 66,583.8839 | 76,346.3129 | 88,031.3409 | 126,573.5039 | 112,675.9488 | 749,201.0591 | 914,329.3625 |
| Units sold: Cookware | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: channel units x mix | 470 | 405 | 495 | 505 | 550 | 537 | 441 | 434 | 531.8492 | 614.1939 | 884.461 | 788.5602 | 501.6357 | 476.3368 | 547.017 | 576.9994 | 620.6585 | 614.164 | 593.933 | 592.8049 | 680.7669 | 786.1682 | 1,132.1101 | 1,009.3571 | 6,656.0643 | 8,131.9515 |
| Units sold: Knives | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: channel units x mix | 515 | 451 | 506 | 590 | 636 | 580 | 526 | 503 | 606.0519 | 699.8852 | 1,007.8596 | 898.5789 | 571.6231 | 542.7945 | 623.3359 | 657.5015 | 707.2517 | 699.8512 | 676.7976 | 675.5121 | 775.7465 | 895.8531 | 1,290.0603 | 1,150.181 | 7,519.3757 | 9,266.5085 |
| Units sold: Textiles | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: channel units x mix | 574 | 489 | 600 | 662 | 690 | 571 | 554 | 584 | 643.7183 | 743.3834 | 1,070.4985 | 954.4259 | 607.1497 | 576.5294 | 662.0765 | 698.3655 | 751.2077 | 743.3473 | 718.8608 | 717.4954 | 823.9594 | 951.5307 | 1,370.2381 | 1,221.6652 | 8,136.0262 | 9,842.4257 |
| Units sold: Tableware | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: channel units x mix | 614 | 542 | 618 | 685 | 761 | 685 | 679 | 634 | 752.5741 | 869.093 | 1,251.5249 | 1,115.8239 | 709.8216 | 674.0233 | 774.0367 | 816.4624 | 878.2405 | 869.0508 | 840.4236 | 838.8273 | 963.2949 | 1,112.4391 | 1,601.9519 | 1,428.2546 | 9,207.0159 | 11,506.8266 |
| Units sold: Storage | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: channel units x mix | 444 | 369 | 432 | 434 | 489 | 485 | 403 | 418 | 491.9228 | 568.0858 | 818.0638 | 729.3624 | 463.9775 | 440.5778 | 505.9519 | 533.6836 | 574.0651 | 568.0582 | 549.3459 | 548.3025 | 629.6612 | 727.1499 | 1,047.1217 | 933.5838 | 6,081.4348 | 7,521.4792 |
| Total units sold | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | sum | 2,617 | 2,256 | 2,651 | 2,876 | 3,126 | 2,858 | 2,603 | 2,573 | 3,026.1163 | 3,494.6413 | 5,032.4079 | 4,486.7514 | 2,854.2074 | 2,710.2617 | 3,112.418 | 3,283.0124 | 3,531.4236 | 3,494.4715 | 3,379.3609 | 3,372.9422 | 3,873.4289 | 4,473.1409 | 6,441.4822 | 5,743.0417 | 37,599.917 | 46,269.1915 |
| Gross unit price ex VAT (EUR): Cookware | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: last actual x price change | 108.02 | 110.39 | 109.04 | 108.35 | 111.4 | 109.46 | 108.06 | 109.13 | 109.3102 | 109.4908 | 109.6716 | 109.8527 | 110.0342 | 110.2159 | 110.3979 | 110.5803 | 110.7629 | 110.9458 | 111.1291 | 111.3126 | 111.4964 | 111.6806 | 111.865 | 112.0498 | 109.3479 | 111.0392 |
| Gross unit price ex VAT (EUR): Knives | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: last actual x price change | 65.67 | 65.86 | 65.27 | 65.58 | 65.69 | 65 | 66.26 | 66.66 | 66.7701 | 66.8804 | 66.9908 | 67.1015 | 67.2123 | 67.3233 | 67.4345 | 67.5459 | 67.6574 | 67.7692 | 67.8811 | 67.9932 | 68.1055 | 68.218 | 68.3306 | 68.4435 | 66.1444 | 67.8262 |
| Gross unit price ex VAT (EUR): Textiles | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: last actual x price change | 42.59 | 41.78 | 41.54 | 42.23 | 42.48 | 42.44 | 40.84 | 42.16 | 42.2296 | 42.2994 | 42.3692 | 42.4392 | 42.5093 | 42.5795 | 42.6498 | 42.7203 | 42.7908 | 42.8615 | 42.9323 | 43.0032 | 43.0742 | 43.1454 | 43.2166 | 43.288 | 42.1165 | 42.8976 |
| Gross unit price ex VAT (EUR): Tableware | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: last actual x price change | 35 | 35.01 | 34.96 | 34.35 | 34.62 | 34.87 | 34.79 | 35.18 | 35.2381 | 35.2963 | 35.3546 | 35.413 | 35.4715 | 35.5301 | 35.5887 | 35.6475 | 35.7064 | 35.7654 | 35.8244 | 35.8836 | 35.9429 | 36.0022 | 36.0617 | 36.1212 | 35.0068 | 35.7955 |
| Gross unit price ex VAT (EUR): Storage | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: last actual x price change | 27.34 | 27.17 | 27.02 | 26.75 | 26.78 | 26.91 | 27.04 | 26.55 | 26.5938 | 26.6378 | 26.6818 | 26.7258 | 26.77 | 26.8142 | 26.8585 | 26.9028 | 26.9473 | 26.9918 | 27.0363 | 27.081 | 27.1257 | 27.1705 | 27.2154 | 27.2603 | 26.8499 | 27.0145 |
| Gross sales ex VAT (EUR): Cookware | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x price | 50,769.4 | 44,707.95 | 53,974.8 | 54,716.75 | 61,270 | 58,780.02 | 47,654.46 | 47,362.42 | 58,136.5592 | 67,248.5613 | 97,000.2619 | 86,625.4994 | 55,197.0619 | 52,499.8838 | 60,389.5384 | 63,804.7475 | 68,745.926 | 68,138.935 | 66,003.215 | 65,986.6526 | 75,903.0916 | 87,799.7216 | 126,643.542 | 113,098.252 | 728,246.6818 | 904,210.5675 |
| Gross sales ex VAT (EUR): Knives | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x price | 33,820.05 | 29,702.86 | 33,026.62 | 38,692.2 | 41,778.84 | 37,700 | 34,852.76 | 33,529.98 | 40,466.1443 | 46,808.5835 | 67,517.3531 | 60,295.9654 | 38,420.0975 | 36,542.7178 | 42,034.3379 | 44,411.5055 | 47,850.8292 | 47,428.331 | 45,941.7561 | 45,930.2278 | 52,832.598 | 61,113.2866 | 88,150.6563 | 78,722.4124 | 498,191.3563 | 629,378.7562 |
| Gross sales ex VAT (EUR): Textiles | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x price | 24,446.66 | 20,430.42 | 24,924 | 27,956.26 | 29,311.2 | 24,233.24 | 22,625.36 | 24,621.44 | 27,183.986 | 31,444.6533 | 45,356.2061 | 40,505.0865 | 25,809.5109 | 24,548.3414 | 28,237.4531 | 29,834.3656 | 32,144.8038 | 31,860.9818 | 30,862.3437 | 30,854.5993 | 35,491.4121 | 41,054.1393 | 59,217.0627 | 52,883.441 | 343,038.5119 | 422,798.4547 |
| Gross sales ex VAT (EUR): Tableware | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x price | 21,490 | 18,975.42 | 21,605.28 | 23,529.75 | 26,345.82 | 23,885.95 | 23,622.41 | 22,304.12 | 26,519.2838 | 30,675.7694 | 44,247.1573 | 39,514.6572 | 25,178.4174 | 23,948.086 | 27,546.9916 | 29,104.8564 | 31,358.7999 | 31,081.9178 | 30,107.6984 | 30,100.1434 | 34,623.577 | 40,050.2845 | 57,769.0885 | 51,590.3364 | 322,715.6177 | 412,460.1975 |
| Gross sales ex VAT (EUR): Storage | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x price | 12,138.96 | 10,025.73 | 11,672.64 | 11,609.5 | 13,095.42 | 13,051.35 | 10,897.12 | 11,097.9 | 13,082.1214 | 15,132.5406 | 21,827.3874 | 19,492.8168 | 12,420.664 | 11,813.7341 | 13,589.0958 | 14,357.5998 | 15,469.4836 | 15,332.8961 | 14,852.3078 | 14,848.5809 | 17,080.0177 | 19,757.045 | 28,497.837 | 25,449.8217 | 163,123.4863 | 203,469.0834 |
| Total gross sales ex VAT (EUR) | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | sum | 142,665.07 | 123,842.38 | 145,203.34 | 156,504.46 | 171,801.28 | 157,650.56 | 139,652.11 | 138,915.86 | 165,388.0946 | 191,310.1081 | 275,948.3658 | 246,434.0254 | 157,025.7517 | 149,352.7632 | 171,797.4169 | 181,513.0748 | 195,569.8425 | 193,843.0617 | 187,767.321 | 187,720.2041 | 215,930.6964 | 249,774.4772 | 360,278.1864 | 321,744.2635 | 2,055,315.654 | 2,572,317.0593 |
| Gross sales ex VAT (EUR): Cookware | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | = local currency | 50,769.4 | 44,707.95 | 53,974.8 | 54,716.75 | 61,270 | 58,780.02 | 47,654.46 | 47,362.42 | 58,136.5592 | 67,248.5613 | 97,000.2619 | 86,625.4994 | 55,197.0619 | 52,499.8838 | 60,389.5384 | 63,804.7475 | 68,745.926 | 68,138.935 | 66,003.215 | 65,986.6526 | 75,903.0916 | 87,799.7216 | 126,643.542 | 113,098.252 | 728,246.6818 | 904,210.5675 |
| Gross sales ex VAT (EUR): Knives | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | = local currency | 33,820.05 | 29,702.86 | 33,026.62 | 38,692.2 | 41,778.84 | 37,700 | 34,852.76 | 33,529.98 | 40,466.1443 | 46,808.5835 | 67,517.3531 | 60,295.9654 | 38,420.0975 | 36,542.7178 | 42,034.3379 | 44,411.5055 | 47,850.8292 | 47,428.331 | 45,941.7561 | 45,930.2278 | 52,832.598 | 61,113.2866 | 88,150.6563 | 78,722.4124 | 498,191.3563 | 629,378.7562 |
| Gross sales ex VAT (EUR): Textiles | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | = local currency | 24,446.66 | 20,430.42 | 24,924 | 27,956.26 | 29,311.2 | 24,233.24 | 22,625.36 | 24,621.44 | 27,183.986 | 31,444.6533 | 45,356.2061 | 40,505.0865 | 25,809.5109 | 24,548.3414 | 28,237.4531 | 29,834.3656 | 32,144.8038 | 31,860.9818 | 30,862.3437 | 30,854.5993 | 35,491.4121 | 41,054.1393 | 59,217.0627 | 52,883.441 | 343,038.5119 | 422,798.4547 |
| Gross sales ex VAT (EUR): Tableware | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | = local currency | 21,490 | 18,975.42 | 21,605.28 | 23,529.75 | 26,345.82 | 23,885.95 | 23,622.41 | 22,304.12 | 26,519.2838 | 30,675.7694 | 44,247.1573 | 39,514.6572 | 25,178.4174 | 23,948.086 | 27,546.9916 | 29,104.8564 | 31,358.7999 | 31,081.9178 | 30,107.6984 | 30,100.1434 | 34,623.577 | 40,050.2845 | 57,769.0885 | 51,590.3364 | 322,715.6177 | 412,460.1975 |
| Gross sales ex VAT (EUR): Storage | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | = local currency | 12,138.96 | 10,025.73 | 11,672.64 | 11,609.5 | 13,095.42 | 13,051.35 | 10,897.12 | 11,097.9 | 13,082.1214 | 15,132.5406 | 21,827.3874 | 19,492.8168 | 12,420.664 | 11,813.7341 | 13,589.0958 | 14,357.5998 | 15,469.4836 | 15,332.8961 | 14,852.3078 | 14,848.5809 | 17,080.0177 | 19,757.045 | 28,497.837 | 25,449.8217 | 163,123.4863 | 203,469.0834 |
| Total gross sales ex VAT (EUR) | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | sum | 142,665.07 | 123,842.38 | 145,203.34 | 156,504.46 | 171,801.28 | 157,650.56 | 139,652.11 | 138,915.86 | 165,388.0946 | 191,310.1081 | 275,948.3658 | 246,434.0254 | 157,025.7517 | 149,352.7632 | 171,797.4169 | 181,513.0748 | 195,569.8425 | 193,843.0617 | 187,767.321 | 187,720.2041 | 215,930.6964 | 249,774.4772 | 360,278.1864 | 321,744.2635 | 2,055,315.654 | 2,572,317.0593 |
| Cost of goods shipped (EUR): Cookware | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x landed unit cost | 18,753 | 16,272.9 | 19,978.2 | 20,533.3 | 22,583 | 21,888.12 | 17,997.21 | 17,945.9 | 22,046.2014 | 25,522.3425 | 36,843.7247 | 32,929.8279 | 20,999.684 | 19,989.7898 | 23,012.5467 | 24,333.7507 | 26,239.5338 | 26,029.0056 | 25,233.6697 | 25,247.8563 | 29,065.7119 | 33,648.6563 | 48,574.7667 | 43,414.6851 | 273,293.7265 | 345,789.6567 |
| Cost of goods shipped (EUR): Knives | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x landed unit cost | 10,753.2 | 9,529.63 | 10,787.92 | 12,502.1 | 13,604.04 | 12,365.6 | 11,351.08 | 10,849.71 | 13,104.7804 | 15,171.0804 | 21,900.7762 | 19,574.2639 | 12,482.7059 | 11,882.401 | 13,679.1988 | 14,464.5535 | 15,597.3958 | 15,472.2529 | 14,999.4865 | 15,007.9194 | 17,277.3425 | 20,001.5524 | 28,873.9834 | 25,806.7096 | 161,494.181 | 205,545.5018 |
| Cost of goods shipped (EUR): Textiles | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x landed unit cost | 8,420.58 | 7,144.29 | 8,796 | 9,724.78 | 10,156.8 | 8,416.54 | 8,221.36 | 8,724.96 | 9,640.8699 | 11,160.9967 | 16,111.8711 | 14,400.3123 | 9,183.2246 | 8,741.5949 | 10,063.4555 | 10,641.222 | 11,474.6267 | 11,382.5621 | 11,034.7593 | 11,040.9631 | 12,710.5228 | 14,714.6581 | 21,241.8908 | 18,985.3717 | 120,919.36 | 151,214.8517 |
| Cost of goods shipped (EUR): Tableware | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x landed unit cost | 7,939.02 | 7,111.04 | 8,120.52 | 9,021.45 | 10,121.3 | 9,083.1 | 9,085.02 | 8,501.94 | 10,116.9085 | 11,712.0949 | 16,907.4293 | 15,111.3586 | 9,636.6661 | 9,173.2299 | 10,560.3603 | 11,166.6552 | 12,041.211 | 11,944.6005 | 11,579.6242 | 11,586.1344 | 13,338.1322 | 15,441.2259 | 22,290.7548 | 19,922.8152 | 122,831.1813 | 158,681.4095 |
| Cost of goods shipped (EUR): Storage | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x landed unit cost | 4,670.88 | 3,907.71 | 4,557.6 | 4,622.1 | 5,212.74 | 5,189.5 | 4,344.34 | 4,522.76 | 5,335.7319 | 6,177.0449 | 8,917.1024 | 7,969.8416 | 5,082.4485 | 4,838.0289 | 5,569.6116 | 5,889.376 | 6,350.6231 | 6,299.6701 | 6,107.1789 | 6,110.6124 | 7,034.6289 | 8,143.816 | 11,756.3079 | 10,507.4391 | 65,427.3508 | 83,689.7413 |
| Total cost of goods shipped (EUR) | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | sum | 50,536.68 | 43,965.57 | 52,240.24 | 56,403.73 | 61,677.88 | 56,942.86 | 50,999.01 | 50,545.27 | 60,244.4921 | 69,743.5594 | 100,680.9038 | 89,985.6043 | 57,384.729 | 54,625.0445 | 62,885.1729 | 66,495.5575 | 71,703.3904 | 71,128.0911 | 68,954.7186 | 68,993.4856 | 79,426.3384 | 91,949.9087 | 132,737.7035 | 118,637.0207 | 743,965.7996 | 944,921.1611 |
| Units sold: Cookware | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | A: Inputs; F: channel units x mix | 61 | 67 | 102 | 126 | 153 | 180 | 170 | 222 | 216.8067 | 256.3655 | 378.0095 | 345.0871 | 224.7772 | 218.5485 | 256.983 | 277.5549 | 305.7005 | 309.7403 | 306.7049 | 313.4476 | 368.5714 | 435.8213 | 642.6161 | 586.6481 | 2,277.2688 | 4,247.1139 |
| Units sold: Knives | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | A: Inputs; F: channel units x mix | 35 | 38 | 60 | 77 | 83 | 101 | 105 | 130 | 127.355 | 150.5923 | 222.0475 | 202.7085 | 132.0369 | 128.3781 | 150.9551 | 163.0393 | 179.5723 | 181.9454 | 180.1623 | 184.1231 | 216.5035 | 256.0069 | 377.4808 | 344.6045 | 1,331.7033 | 2,494.8082 |
| Units sold: Textiles | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | A: Inputs; F: channel units x mix | 49 | 59 | 76 | 98 | 120 | 133 | 145 | 164 | 167.5324 | 198.1006 | 292.0982 | 266.6582 | 173.6915 | 168.8784 | 198.5778 | 214.4743 | 236.2231 | 239.3448 | 236.9993 | 242.2095 | 284.8051 | 336.771 | 496.567 | 453.319 | 1,768.3895 | 3,281.8608 |
| Units sold: Tableware | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | A: Inputs; F: channel units x mix | 63 | 72 | 92 | 121 | 130 | 170 | 177 | 213 | 212.2583 | 250.9872 | 370.0792 | 337.8475 | 220.0616 | 213.9636 | 251.5918 | 271.7321 | 299.2872 | 303.2423 | 300.2705 | 306.8718 | 360.8391 | 426.6782 | 629.1347 | 574.3408 | 2,209.1722 | 4,158.0136 |
| Units sold: Storage | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | A: Inputs; F: channel units x mix | 35 | 42 | 55 | 73 | 78 | 99 | 112 | 127 | 128.113 | 151.4887 | 223.3692 | 203.9151 | 132.8229 | 129.1423 | 151.8536 | 164.0097 | 180.6412 | 183.0284 | 181.2347 | 185.219 | 217.7922 | 257.5308 | 379.7277 | 346.6557 | 1,327.8861 | 2,509.6582 |
| Total units sold | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | sum | 243 | 278 | 385 | 495 | 564 | 683 | 709 | 856 | 852.0654 | 1,007.5343 | 1,485.6037 | 1,356.2166 | 883.39 | 858.9109 | 1,009.9612 | 1,090.8103 | 1,201.4243 | 1,217.3012 | 1,205.3718 | 1,231.8711 | 1,448.5112 | 1,712.8083 | 2,525.5263 | 2,305.5682 | 8,914.42 | 16,691.4548 |
| Gross unit price ex VAT (USD): Cookware | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | A: Inputs; F: last actual x price change | 131.13 | 126.45 | 127.61 | 130.37 | 129.77 | 130.78 | 129.7 | 125.81 | 126.0178 | 126.2259 | 126.4344 | 126.6432 | 126.8524 | 127.0619 | 127.2717 | 127.4819 | 127.6925 | 127.9034 | 128.1146 | 128.3262 | 128.5381 | 128.7504 | 128.9631 | 129.1761 | 128.0784 | 128.011 |
| Gross unit price ex VAT (USD): Knives | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | A: Inputs; F: last actual x price change | 79.69 | 79.22 | 79.01 | 79.14 | 79.82 | 79.52 | 79.73 | 77.98 | 78.1088 | 78.2378 | 78.367 | 78.4964 | 78.6261 | 78.7559 | 78.886 | 79.0163 | 79.1468 | 79.2775 | 79.4085 | 79.5396 | 79.671 | 79.8025 | 79.9343 | 80.0664 | 78.9433 | 79.3442 |
| Gross unit price ex VAT (USD): Textiles | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | A: Inputs; F: last actual x price change | 48.78 | 48.68 | 48.35 | 49.35 | 48.13 | 49.46 | 48.7 | 48.94 | 49.0208 | 49.1018 | 49.1829 | 49.2641 | 49.3455 | 49.427 | 49.5086 | 49.5904 | 49.6723 | 49.7543 | 49.8365 | 49.9188 | 50.0012 | 50.0838 | 50.1665 | 50.2494 | 48.9133 | 49.7962 |
| Gross unit price ex VAT (USD): Tableware | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | A: Inputs; F: last actual x price change | 41.75 | 41.92 | 41.98 | 41.97 | 42.67 | 42.07 | 41.66 | 42.15 | 42.2196 | 42.2893 | 42.3592 | 42.4291 | 42.4992 | 42.5694 | 42.6397 | 42.7101 | 42.7807 | 42.8513 | 42.9221 | 42.993 | 43.064 | 43.1351 | 43.2064 | 43.2777 | 42.1223 | 42.8874 |
| Gross unit price ex VAT (USD): Storage | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | A: Inputs; F: last actual x price change | 32.14 | 31.31 | 32.42 | 32.22 | 31.87 | 31.81 | 31.72 | 31.87 | 31.9226 | 31.9754 | 32.0282 | 32.0811 | 32.1341 | 32.1871 | 32.2403 | 32.2935 | 32.3469 | 32.4003 | 32.4538 | 32.5074 | 32.5611 | 32.6149 | 32.6687 | 32.7227 | 31.9473 | 32.4276 |
| Gross sales ex VAT (USD): Cookware | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | units x price | 7,998.93 | 8,472.15 | 13,016.22 | 16,426.62 | 19,854.81 | 23,540.4 | 22,049 | 27,929.82 | 27,321.4973 | 32,359.9679 | 47,793.3975 | 43,702.9408 | 28,513.5167 | 27,769.1814 | 32,706.6722 | 35,383.2365 | 39,035.6522 | 39,616.8305 | 39,293.3801 | 40,223.5419 | 47,375.4763 | 56,112.1844 | 82,873.7513 | 75,780.8993 | 290,465.7535 | 544,684.3225 |
| Gross sales ex VAT (USD): Knives | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | units x price | 2,789.15 | 3,010.36 | 4,740.6 | 6,093.78 | 6,625.06 | 8,031.52 | 8,371.65 | 10,137.4 | 9,947.5427 | 11,782.0103 | 17,401.2009 | 15,911.8977 | 10,381.5476 | 10,110.541 | 11,908.2426 | 12,882.7587 | 14,212.5746 | 14,424.177 | 14,306.4113 | 14,645.0759 | 17,249.0391 | 20,430.0059 | 30,173.6824 | 27,591.2307 | 104,842.1717 | 198,315.2868 |
| Gross sales ex VAT (USD): Textiles | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | units x price | 2,390.22 | 2,872.12 | 3,674.6 | 4,836.3 | 5,775.6 | 6,578.18 | 7,061.5 | 8,026.16 | 8,212.5786 | 9,727.0943 | 14,366.2344 | 13,136.6825 | 8,570.8881 | 8,347.1481 | 9,831.3102 | 10,635.8597 | 11,733.7406 | 11,908.4372 | 11,811.2111 | 12,090.8088 | 14,240.6113 | 16,866.7815 | 24,911.0504 | 22,779.0075 | 86,657.2698 | 163,726.8546 |
| Gross sales ex VAT (USD): Tableware | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | units x price | 2,630.25 | 3,018.24 | 3,862.16 | 5,078.37 | 5,547.1 | 7,151.9 | 7,373.82 | 8,977.95 | 8,961.4629 | 10,614.0834 | 15,676.255 | 14,334.5834 | 9,352.4458 | 9,108.3035 | 10,727.8026 | 11,605.7168 | 12,803.7108 | 12,994.3375 | 12,888.2456 | 13,193.3391 | 15,539.1767 | 18,404.8207 | 27,182.6262 | 24,856.1677 | 93,226.1747 | 178,656.6927 |
| Gross sales ex VAT (USD): Storage | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | units x price | 1,124.9 | 1,315.02 | 1,783.1 | 2,352.06 | 2,485.86 | 3,149.19 | 3,552.64 | 4,047.49 | 4,089.7058 | 4,843.9054 | 7,154.1078 | 6,541.8146 | 4,268.1371 | 4,156.7188 | 4,895.803 | 5,296.4531 | 5,843.1766 | 5,930.1721 | 5,881.7554 | 6,020.9897 | 7,091.5499 | 8,399.332 | 12,405.2228 | 11,343.5066 | 42,439.7936 | 81,532.817 |
| Total gross sales ex VAT (USD) | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | sum | 16,933.45 | 18,687.89 | 27,076.68 | 34,787.13 | 40,288.43 | 48,451.19 | 48,408.61 | 59,118.82 | 58,532.7874 | 69,327.0614 | 102,391.1955 | 93,627.9191 | 61,086.5353 | 59,491.8929 | 70,069.8306 | 75,804.0247 | 83,628.8547 | 84,873.9543 | 84,181.0035 | 86,173.7553 | 101,495.8533 | 120,213.1244 | 177,546.3331 | 162,350.8117 | 617,631.1634 | 1,166,915.9737 |
| Gross sales ex VAT (EUR at Timeline rate): Cookware | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | USD / FX | 7,720.9749 | 8,138.4726 | 12,372.8327 | 15,238.0519 | 18,148.8208 | 21,245.8484 | 19,669.0455 | 25,026.7204 | 24,837.7248 | 29,418.1526 | 43,448.5432 | 39,729.9461 | 25,921.3788 | 25,244.7104 | 29,733.3383 | 32,166.5786 | 35,486.9565 | 36,015.3004 | 35,721.2546 | 36,566.8562 | 43,068.6149 | 51,011.0767 | 75,339.7739 | 68,891.7266 | 264,995.1341 | 495,167.5659 |
| Gross sales ex VAT (EUR at Timeline rate): Knives | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | USD / FX | 2,692.2297 | 2,891.7963 | 4,506.2738 | 5,652.8571 | 6,055.8135 | 7,248.6643 | 7,468.0196 | 9,083.6918 | 9,043.2207 | 10,710.9185 | 15,819.2736 | 14,465.3616 | 9,437.7706 | 9,191.4009 | 10,825.6751 | 11,711.5988 | 12,920.5223 | 13,112.8882 | 13,005.8284 | 13,313.7054 | 15,680.9446 | 18,572.7327 | 27,430.6204 | 25,082.937 | 95,638.1204 | 180,286.6244 |
| Gross sales ex VAT (EUR at Timeline rate): Textiles | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | USD / FX | 2,307.1622 | 2,759.001 | 3,492.9658 | 4,486.3636 | 5,279.3419 | 5,936.9856 | 6,299.2864 | 7,191.8996 | 7,465.9806 | 8,842.813 | 13,060.2131 | 11,942.4387 | 7,791.7165 | 7,588.3165 | 8,937.5548 | 9,668.9633 | 10,667.0369 | 10,825.852 | 10,737.4646 | 10,991.6443 | 12,946.0103 | 15,333.4377 | 22,646.4095 | 20,708.1887 | 79,064.4512 | 148,842.5951 |
| Gross sales ex VAT (EUR at Timeline rate): Tableware | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | USD / FX | 2,538.8514 | 2,899.366 | 3,671.2548 | 4,710.9184 | 5,070.4753 | 6,454.7834 | 6,577.8947 | 8,044.7581 | 8,146.7845 | 9,649.1668 | 14,251.1409 | 13,031.4395 | 8,502.2234 | 8,280.2759 | 9,752.5478 | 10,550.6517 | 11,639.737 | 11,813.0341 | 11,716.5869 | 11,993.9446 | 14,126.5242 | 16,731.6552 | 24,711.4783 | 22,596.516 | 85,046.8336 | 162,415.1752 |
| Gross sales ex VAT (EUR at Timeline rate): Storage | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | USD / FX | 1,085.8108 | 1,263.2277 | 1,694.962 | 2,181.8738 | 2,272.2669 | 2,842.2292 | 3,169.1704 | 3,626.7832 | 3,717.9144 | 4,403.5504 | 6,503.7343 | 5,947.1042 | 3,880.1246 | 3,778.8353 | 4,450.73 | 4,814.9573 | 5,311.9787 | 5,391.0656 | 5,347.0504 | 5,473.627 | 6,446.8635 | 7,635.7564 | 11,277.4753 | 10,312.2787 | 38,708.6273 | 74,120.7428 |
| Total gross sales ex VAT (EUR) | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | USD / FX | 16,345.029 | 17,951.8636 | 25,738.289 | 32,270.0649 | 36,826.7185 | 43,728.5108 | 43,183.4166 | 52,973.853 | 53,211.6249 | 63,024.6013 | 93,082.905 | 85,116.2901 | 55,533.2139 | 54,083.539 | 63,699.846 | 68,912.7497 | 76,026.2316 | 77,158.1403 | 76,528.185 | 78,339.7775 | 92,268.9576 | 109,284.6586 | 161,405.7573 | 147,591.647 | 563,453.1666 | 1,060,832.7034 |
| Cost of goods shipped (EUR): Cookware | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | units x landed unit cost | 2,433.9 | 2,692.06 | 4,116.72 | 5,123.16 | 6,282.18 | 7,336.8 | 6,937.7 | 9,179.7 | 8,987.0661 | 10,653.0658 | 15,746.6262 | 14,410.6432 | 9,409.7173 | 9,171.5335 | 10,811.0611 | 11,705.3016 | 12,924.0783 | 13,127.1654 | 13,030.5788 | 13,349.8908 | 15,736.3527 | 18,653.5182 | 27,572.3425 | 25,233.0362 | 93,899.6213 | 180,724.5764 |
| Cost of goods shipped (EUR): Knives | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | units x landed unit cost | 730.8 | 802.94 | 1,279.2 | 1,631.63 | 1,775.37 | 2,153.32 | 2,265.9 | 2,804.1 | 2,753.8217 | 3,264.3182 | 4,825.0898 | 4,415.7171 | 2,883.3307 | 2,810.3463 | 3,312.7312 | 3,586.7449 | 3,960.2031 | 4,022.4332 | 3,992.837 | 4,090.6808 | 4,821.9418 | 5,715.8212 | 8,448.7322 | 7,731.9207 | 28,702.2068 | 55,377.7231 |
| Cost of goods shipped (EUR): Textiles | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | units x landed unit cost | 718.83 | 861.99 | 1,114.16 | 1,439.62 | 1,766.4 | 1,960.42 | 2,151.8 | 2,450.16 | 2,509.1074 | 2,974.2395 | 4,396.3154 | 4,023.321 | 2,627.1078 | 2,560.6091 | 3,018.3503 | 3,268.0142 | 3,608.2856 | 3,664.9857 | 3,638.0196 | 3,727.1686 | 4,393.4471 | 5,207.8933 | 7,697.9483 | 7,044.8351 | 26,366.3634 | 50,456.6647 |
| Cost of goods shipped (EUR): Tableware | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | units x landed unit cost | 814.59 | 944.64 | 1,208.88 | 1,593.57 | 1,729 | 2,254.2 | 2,368.26 | 2,856.33 | 2,853.4036 | 3,382.3603 | 4,999.5715 | 4,575.3953 | 2,987.5958 | 2,911.9722 | 3,432.524 | 3,716.4464 | 4,103.4093 | 4,167.8897 | 4,137.2234 | 4,238.6053 | 4,996.3096 | 5,922.5129 | 8,754.2496 | 8,011.5173 | 29,580.2007 | 57,380.2555 |
| Cost of goods shipped (EUR): Storage | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | units x landed unit cost | 368.2 | 444.78 | 580.25 | 777.45 | 831.48 | 1,059.3 | 1,207.36 | 1,374.14 | 1,389.6018 | 1,647.2026 | 2,434.7812 | 2,228.2083 | 1,454.9531 | 1,418.1245 | 1,671.6323 | 1,809.9019 | 1,998.352 | 2,029.7539 | 2,014.8194 | 2,064.1922 | 2,433.1927 | 2,884.2518 | 4,263.3019 | 3,901.5927 | 14,342.7538 | 27,944.0683 |
| Total cost of goods shipped (EUR) | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | sum | 5,066.32 | 5,746.41 | 8,299.21 | 10,565.43 | 12,384.43 | 14,764.04 | 14,931.02 | 18,664.43 | 18,493.0005 | 21,921.1864 | 32,402.3841 | 29,653.2849 | 19,362.7047 | 18,872.5855 | 22,246.299 | 24,086.4089 | 26,594.3284 | 27,012.2277 | 26,813.4781 | 27,470.5377 | 32,381.2439 | 38,383.9975 | 56,736.5745 | 51,922.9019 | 192,891.146 | 371,883.288 |
| label | basis | section | format | kind | bold | value c | value d |
|---|---|---|---|---|---|---|---|
| Unit cost at last actual month: Cookware | helper: single value in column C | LANDED UNIT COST BY CATEGORY (EUR) | eur2 | calc | False | 41.35 | |
| Unit cost at last actual month: Knives | helper: single value in column C | LANDED UNIT COST BY CATEGORY (EUR) | eur2 | calc | False | 21.57 | |
| Unit cost at last actual month: Textiles | helper: single value in column C | LANDED UNIT COST BY CATEGORY (EUR) | eur2 | calc | False | 14.94 | |
| Unit cost at last actual month: Tableware | helper: single value in column C | LANDED UNIT COST BY CATEGORY (EUR) | eur2 | calc | False | 13.41 | |
| Unit cost at last actual month: Storage | helper: single value in column C | LANDED UNIT COST BY CATEGORY (EUR) | eur2 | calc | False | 10.82 | |
| Forecast unit mix, Cookware (average of latest actual months) | helper: single value in column C | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | pct | calc | False | 0.2201 | |
| Forecast unit mix, Knives (average of latest actual months) | helper: single value in column C | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | pct | calc | False | 0.1437 | |
| Forecast unit mix, Textiles (average of latest actual months) | helper: single value in column C | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | pct | calc | False | 0.2738 | |
| Forecast unit mix, Tableware (average of latest actual months) | helper: single value in column C | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | pct | calc | False | 0.1969 | |
| Forecast unit mix, Storage (average of latest actual months) | helper: single value in column C | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | pct | calc | False | 0.1655 | |
| Gross unit price at last actual month: Cookware | helper: single value in column C | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | eur2 | calc | False | 120.32 | |
| Gross unit price at last actual month: Knives | helper: single value in column C | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | eur2 | calc | False | 73.1 | |
| Gross unit price at last actual month: Textiles | helper: single value in column C | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | eur2 | calc | False | 45.48 | |
| Gross unit price at last actual month: Tableware | helper: single value in column C | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | eur2 | calc | False | 37.83 | |
| Gross unit price at last actual month: Storage | helper: single value in column C | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | eur2 | calc | False | 29.29 | |
| Forecast unit mix, Cookware (average of latest actual months) | helper: single value in column C | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | pct | calc | False | 0.1758 | |
| Forecast unit mix, Knives (average of latest actual months) | helper: single value in column C | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | pct | calc | False | 0.2003 | |
| Forecast unit mix, Textiles (average of latest actual months) | helper: single value in column C | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | pct | calc | False | 0.2127 | |
| Forecast unit mix, Tableware (average of latest actual months) | helper: single value in column C | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | pct | calc | False | 0.2487 | |
| Forecast unit mix, Storage (average of latest actual months) | helper: single value in column C | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | pct | calc | False | 0.1626 | |
| Gross unit price at last actual month: Cookware | helper: single value in column C | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | eur2 | calc | False | 109.13 | |
| Gross unit price at last actual month: Knives | helper: single value in column C | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | eur2 | calc | False | 66.66 | |
| Gross unit price at last actual month: Textiles | helper: single value in column C | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | eur2 | calc | False | 42.16 | |
| Gross unit price at last actual month: Tableware | helper: single value in column C | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | eur2 | calc | False | 35.18 | |
| Gross unit price at last actual month: Storage | helper: single value in column C | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | eur2 | calc | False | 26.55 | |
| Forecast unit mix, Cookware (average of latest actual months) | helper: single value in column C | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | pct | calc | False | 0.2544 | |
| Forecast unit mix, Knives (average of latest actual months) | helper: single value in column C | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | pct | calc | False | 0.1495 | |
| Forecast unit mix, Textiles (average of latest actual months) | helper: single value in column C | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | pct | calc | False | 0.1966 | |
| Forecast unit mix, Tableware (average of latest actual months) | helper: single value in column C | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | pct | calc | False | 0.2491 | |
| Forecast unit mix, Storage (average of latest actual months) | helper: single value in column C | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | pct | calc | False | 0.1504 | |
| Gross unit price at last actual month: Cookware | helper: single value in column C | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | eur2 | calc | False | 125.81 | |
| Gross unit price at last actual month: Knives | helper: single value in column C | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | eur2 | calc | False | 77.98 | |
| Gross unit price at last actual month: Textiles | helper: single value in column C | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | eur2 | calc | False | 48.94 | |
| Gross unit price at last actual month: Tableware | helper: single value in column C | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | eur2 | calc | False | 42.15 | |
| Gross unit price at last actual month: Storage | helper: single value in column C | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | eur2 | calc | False | 31.87 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Units sold | SHOPIFY EU (DTC) | A: Volume_Price; F: run-rate x seasonality x growth | 2,296 | 2,270 | 2,649 | 2,630 | 2,929 | 2,821 | 2,659 | 2,667 | 2,924.7031 | 3,364.0409 | 4,824.9963 | 4,284.6528 | 2,714.7613 | 2,567.5555 | 2,936.7638 | 3,085.3619 | 3,305.5664 | 3,257.9174 | 3,138.0194 | 3,119.5536 | 3,568.1378 | 4,104.1299 | 5,886.4955 | 5,227.2765 | 36,319.3932 | 42,911.5392 |
| Orders | SHOPIFY EU (DTC) | A: Inputs; F: units / units per order | 1,715 | 1,697 | 1,954 | 1,940 | 2,188 | 2,135 | 2,007 | 1,978 | 2,166.4468 | 2,491.8822 | 3,574.0714 | 3,173.8169 | 2,010.9343 | 1,901.893 | 2,175.3806 | 2,285.4533 | 2,448.5677 | 2,413.2722 | 2,324.4588 | 2,310.7804 | 2,643.0651 | 3,040.0962 | 4,360.3671 | 3,872.0566 | 27,020.2172 | 31,786.3254 |
| Units per order | SHOPIFY EU (DTC) | units / orders | 1.3388 | 1.3377 | 1.3557 | 1.3557 | 1.3387 | 1.3213 | 1.3249 | 1.3483 | 1.35 | 1.35 | 1.35 | 1.35 | 1.35 | 1.35 | 1.35 | 1.35 | 1.35 | 1.35 | 1.35 | 1.35 | 1.35 | 1.35 | 1.35 | 1.35 | 1.3434 | 1.35 |
| Gross sales ex VAT | SHOPIFY EU (DTC) | Volume_Price | 140,655 | 141,416.58 | 160,707.58 | 160,863.38 | 182,524.64 | 171,603.25 | 161,802.43 | 164,257.25 | 181,004.3448 | 208,707.5928 | 300,084.618 | 267,135.838 | 169,675.0326 | 160,870.3099 | 184,456.8731 | 194,268.1939 | 208,646.5707 | 206,146.1375 | 199,049.2416 | 198,365.943 | 227,450.0596 | 262,261.9611 | 377,086.331 | 335,682.894 | 2,240,762.5035 | 2,723,959.548 |
| Discounts and coupons | SHOPIFY EU (DTC) | A: Inputs; F: rate x gross | -11,197 | -12,487 | -13,854 | -14,295 | -13,958 | -14,197 | -14,759 | -13,584 | -15,385.3693 | -17,740.1454 | -25,507.1925 | -22,706.5462 | -14,422.3778 | -13,673.9763 | -15,678.8342 | -16,512.7965 | -17,734.9585 | -17,522.4217 | -16,919.1855 | -16,861.1052 | -19,333.2551 | -22,292.2667 | -32,052.3381 | -28,533.046 | -189,670.2534 | -231,536.5616 |
| Refunds and returns | SHOPIFY EU (DTC) | A: Inputs; F: rate x gross | -8,595 | -7,412 | -9,280 | -10,168 | -11,576 | -10,932 | -10,534 | -11,568 | -11,765.2824 | -13,565.9935 | -19,505.5002 | -17,363.8295 | -11,028.8771 | -10,456.5701 | -11,989.6967 | -12,627.4326 | -13,562.0271 | -13,399.4989 | -12,938.2007 | -12,893.7863 | -14,784.2539 | -17,047.0275 | -24,510.6115 | -21,819.3881 | -142,265.6056 | -177,057.3706 |
| Net product revenue | SHOPIFY EU (DTC) | gross less discounts and refunds | 120,863 | 121,517.58 | 137,573.58 | 136,400.38 | 156,990.64 | 146,474.25 | 136,509.43 | 139,105.25 | 153,853.693 | 177,401.4539 | 255,071.9253 | 227,065.4623 | 144,223.7777 | 136,739.7634 | 156,788.3421 | 165,127.9648 | 177,349.5851 | 175,224.2168 | 169,191.8554 | 168,611.0516 | 193,332.5507 | 222,922.6669 | 320,523.3813 | 285,330.4599 | 1,908,826.6445 | 2,315,365.6158 |
| Shipping income ex VAT | SHOPIFY EU (DTC) | A: Inputs; F: orders x rate | 5,655 | 5,759 | 6,668 | 6,672 | 7,610 | 7,608 | 6,829 | 6,827 | 7,365.919 | 8,472.3994 | 12,151.8426 | 10,790.9775 | 6,837.1767 | 6,466.4362 | 7,396.2941 | 7,770.5411 | 8,325.1303 | 8,205.1254 | 7,903.1601 | 7,856.6534 | 8,986.4212 | 10,336.3272 | 14,825.248 | 13,164.9926 | 92,409.1385 | 108,073.5062 |
| NET REVENUE | SHOPIFY EU (DTC) | net product revenue plus shipping income | 126,518 | 127,276.58 | 144,241.58 | 143,072.38 | 164,600.64 | 154,082.25 | 143,338.43 | 145,932.25 | 161,219.612 | 185,873.8532 | 267,223.7679 | 237,856.4398 | 151,060.9545 | 143,206.1996 | 164,184.6362 | 172,898.5059 | 185,674.7154 | 183,429.3422 | 177,095.0155 | 176,467.705 | 202,318.9719 | 233,258.9942 | 335,348.6293 | 298,495.4525 | 2,001,235.783 | 2,423,439.122 |
| Units returned (memo) | SHOPIFY EU (DTC) | A: Inputs; F: units x refund rate | 132 | 117 | 161 | 163 | 190 | 178 | 174 | 175 | 190.1057 | 218.6627 | 313.6248 | 278.5024 | 176.4595 | 166.8911 | 190.8896 | 200.5485 | 214.8618 | 211.7646 | 203.9713 | 202.771 | 231.929 | 266.7684 | 382.6222 | 339.773 | 2,290.8956 | 2,789.25 |
| Cost of goods shipped | SHOPIFY EU (DTC) | Volume_Price | -46,183.83 | -46,394.64 | -53,391.54 | -53,241.02 | -61,143.51 | -58,148.58 | -54,381.8 | -55,110.42 | -60,756.2573 | -70,055.1814 | -100,726.9648 | -89,667.3156 | -56,953.4392 | -53,998.0294 | -61,915.1394 | -65,208.4257 | -70,034.6986 | -69,195.3985 | -66,813.2412 | -66,583.8839 | -76,346.3129 | -88,031.3409 | -126,573.5039 | -112,675.9488 | -749,201.0591 | -914,329.3625 |
| Returned stock recovered to inventory | SHOPIFY EU (DTC) | A: Inputs; F: returned units x recovery rate x average cost | 1,733 | 1,544 | 1,936 | 2,047 | 2,557 | 2,614 | 2,331 | 2,363 | 2,566.9519 | 2,959.8314 | 4,255.7143 | 3,788.4441 | 2,406.2828 | 2,281.4167 | 2,615.9146 | 2,755.056 | 2,958.966 | 2,923.5056 | 2,822.8594 | 2,813.1691 | 3,225.6317 | 3,719.3242 | 5,347.7305 | 4,760.5588 | 30,695.9416 | 38,630.4156 |
| COST OF GOODS SOLD | SHOPIFY EU (DTC) | shipped less recovered | -44,450.83 | -44,850.64 | -51,455.54 | -51,194.02 | -58,586.51 | -55,534.58 | -52,050.8 | -52,747.42 | -58,189.3054 | -67,095.35 | -96,471.2505 | -85,878.8715 | -54,547.1564 | -51,716.6127 | -59,299.2248 | -62,453.3697 | -67,075.7326 | -66,271.8929 | -63,990.3817 | -63,770.7148 | -73,120.6812 | -84,312.0168 | -121,225.7734 | -107,915.3899 | -718,505.1174 | -875,698.9469 |
| GROSS PROFIT | SHOPIFY EU (DTC) | net revenue less COGS | 82,067.17 | 82,425.94 | 92,786.04 | 91,878.36 | 106,014.13 | 98,547.67 | 91,287.63 | 93,184.83 | 103,030.3066 | 118,778.5033 | 170,752.5174 | 151,977.5683 | 96,513.7981 | 91,489.5869 | 104,885.4114 | 110,445.1361 | 118,598.9828 | 117,157.4493 | 113,104.6338 | 112,696.9902 | 129,198.2907 | 148,946.9774 | 214,122.8559 | 190,580.0625 | 1,282,730.6656 | 1,547,740.1751 |
| Gross margin % | SHOPIFY EU (DTC) | GP / net revenue | 64.87% | 64.76% | 64.33% | 64.22% | 64.41% | 63.96% | 63.69% | 63.85% | 63.91% | 63.9% | 63.9% | 63.89% | 63.89% | 63.89% | 63.88% | 63.88% | 63.87% | 63.87% | 63.87% | 63.86% | 63.86% | 63.85% | 63.85% | 63.85% | 64.1% | 63.87% |
| Payment processing fees and chargebacks | SHOPIFY EU (DTC) | A: Inputs; F: rate x VAT-inclusive charge + fixed fee + chargebacks | -3,706 | -3,694 | -4,179 | -4,145 | -4,838 | -4,506 | -4,186 | -4,303 | -4,719.3061 | -5,439.5949 | -7,818.286 | -6,957.2853 | -4,417.3903 | -4,186.6267 | -4,798.7048 | -5,052.1015 | -5,424.043 | -5,357.0897 | -5,170.7843 | -5,151.1656 | -5,904.2847 | -6,805.4948 | -9,781.5727 | -8,704.4419 | -58,491.4723 | -70,753.7 |
| Carrier shipping cost | SHOPIFY EU (DTC) | A: Inputs; F: orders x carrier rate | -10,361 | -10,561 | -12,292 | -12,426 | -13,945 | -13,225 | -12,987 | -12,752 | -13,756.937 | -15,823.4518 | -22,695.3531 | -20,153.7374 | -12,769.433 | -12,077.0205 | -13,813.6668 | -14,512.6282 | -15,548.4051 | -15,324.2783 | -14,760.3137 | -14,673.4556 | -16,783.4631 | -19,304.6112 | -27,688.3308 | -24,587.5597 | -170,978.4793 | -201,843.166 |
| 3PL pick, pack and packaging | SHOPIFY EU (DTC) | A: Inputs; F: orders x rate | -6,356 | -6,513 | -7,539 | -7,346 | -8,127 | -8,133 | -7,609 | -7,345 | -8,232.4977 | -9,469.1522 | -13,581.4712 | -12,060.5043 | -7,641.5505 | -7,227.1933 | -8,266.4463 | -8,684.7224 | -9,304.5574 | -9,170.4343 | -8,832.9436 | -8,780.9656 | -10,043.6472 | -11,552.3657 | -16,569.3948 | -14,713.8152 | -102,311.6254 | -120,788.0363 |
| Total variable channel costs | SHOPIFY EU (DTC) | sum | -20,423 | -20,768 | -24,010 | -23,917 | -26,910 | -25,864 | -24,782 | -24,400 | -26,708.7407 | -30,732.199 | -44,095.1103 | -39,171.527 | -24,828.3738 | -23,490.8405 | -26,878.8179 | -28,249.4521 | -30,277.0056 | -29,851.8023 | -28,764.0416 | -28,605.5868 | -32,731.395 | -37,662.4717 | -54,039.2983 | -48,005.8168 | -331,781.577 | -393,384.9023 |
| CONTRIBUTION BEFORE MARKETING (CM1) | SHOPIFY EU (DTC) | GP less variable channel costs | 61,644.17 | 61,657.94 | 68,776.04 | 67,961.36 | 79,104.13 | 72,683.67 | 66,505.63 | 68,784.83 | 76,321.5659 | 88,046.3043 | 126,657.4071 | 112,806.0413 | 71,685.4243 | 67,998.7463 | 78,006.5935 | 82,195.6841 | 88,321.9772 | 87,305.647 | 84,340.5921 | 84,091.4034 | 96,466.8957 | 111,284.5057 | 160,083.5576 | 142,574.2457 | 950,949.0886 | 1,154,355.2728 |
| CM1 % | SHOPIFY EU (DTC) | CM1 / net revenue | 48.72% | 48.44% | 47.68% | 47.5% | 48.06% | 47.17% | 46.4% | 47.13% | 47.34% | 47.37% | 47.4% | 47.43% | 47.45% | 47.48% | 47.51% | 47.54% | 47.57% | 47.6% | 47.62% | 47.65% | 47.68% | 47.71% | 47.74% | 47.76% | 47.52% | 47.63% |
| Paid media: Meta | SHOPIFY EU (DTC) | A: Inputs; F: share of net revenue x Meta share | -14,925 | -15,728 | -19,266 | -17,843 | -20,699 | -20,117 | -19,621 | -20,485 | -21,442.2084 | -24,721.2225 | -35,540.7611 | -31,634.9065 | -20,091.1069 | -19,046.4245 | -21,836.5566 | -22,995.5013 | -24,694.7371 | -24,396.1025 | -23,553.6371 | -23,470.2048 | -26,908.4233 | -31,023.4462 | -44,601.3677 | -39,699.8952 | -262,023.0985 | -322,317.4032 |
| Paid media: Google | SHOPIFY EU (DTC) | A: Inputs; F: share of net revenue x (1 - Meta share) | -6,396 | -6,740 | -8,257 | -7,647 | -8,871 | -8,621 | -8,409 | -8,779 | -9,189.5179 | -10,594.8096 | -15,231.7548 | -13,557.8171 | -8,610.4744 | -8,162.7534 | -9,358.5243 | -9,855.2148 | -10,583.4588 | -10,455.4725 | -10,094.4159 | -10,058.6592 | -11,532.1814 | -13,295.7627 | -19,114.8719 | -17,014.2408 | -112,293.8994 | -138,136.03 |
| Total paid media | SHOPIFY EU (DTC) | sum | -21,321 | -22,468 | -27,523 | -25,490 | -29,570 | -28,738 | -28,030 | -29,264 | -30,631.7263 | -35,316.0321 | -50,772.5159 | -45,192.7236 | -28,701.5813 | -27,209.1779 | -31,195.0809 | -32,850.7161 | -35,278.1959 | -34,851.575 | -33,648.0529 | -33,528.8639 | -38,440.6047 | -44,319.2089 | -63,716.2396 | -56,714.136 | -374,316.9979 | -460,453.4332 |
| CONTRIBUTION AFTER MARKETING (CM2) | SHOPIFY EU (DTC) | CM1 less paid media | 40,323.17 | 39,189.94 | 41,253.04 | 42,471.36 | 49,534.13 | 43,945.67 | 38,475.63 | 39,520.83 | 45,689.8396 | 52,730.2722 | 75,884.8912 | 67,613.3177 | 42,983.843 | 40,789.5684 | 46,811.5126 | 49,344.9679 | 53,043.7813 | 52,454.072 | 50,692.5392 | 50,562.5395 | 58,026.291 | 66,965.2968 | 96,367.318 | 85,860.1097 | 576,632.0907 | 693,901.8396 |
| CM2 % | SHOPIFY EU (DTC) | CM2 / net revenue | 31.87% | 30.79% | 28.6% | 29.69% | 30.09% | 28.52% | 26.84% | 27.08% | 28.34% | 28.37% | 28.4% | 28.43% | 28.45% | 28.48% | 28.51% | 28.54% | 28.57% | 28.6% | 28.62% | 28.65% | 28.68% | 28.71% | 28.74% | 28.76% | 28.81% | 28.63% |
| KPI: gross AOV | SHOPIFY EU (DTC) | gross / orders | 82.0146 | 83.3333 | 82.2454 | 82.9193 | 83.4208 | 80.3762 | 80.619 | 83.0421 | 83.5489 | 83.755 | 83.9616 | 84.1686 | 84.3762 | 84.5843 | 84.7929 | 85.002 | 85.2117 | 85.4218 | 85.6325 | 85.8437 | 86.0554 | 86.2677 | 86.4804 | 86.6937 | 82.9291 | 85.696 |
| KPI: net revenue per order | SHOPIFY EU (DTC) | net / orders | 73.7714 | 75.0009 | 73.8186 | 73.7486 | 75.2288 | 72.1697 | 71.4192 | 73.7777 | 74.4166 | 74.5918 | 74.7673 | 74.9433 | 75.1198 | 75.2967 | 75.474 | 75.6517 | 75.8299 | 76.0086 | 76.1876 | 76.3671 | 76.5471 | 76.7275 | 76.9083 | 77.0896 | 74.0644 | 76.2416 |
| KPI: discount rate % of gross | SHOPIFY EU (DTC) | 7.96% | 8.83% | 8.62% | 8.89% | 7.65% | 8.27% | 9.12% | 8.27% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.46% | 8.5% | |
| KPI: refund rate % of gross | SHOPIFY EU (DTC) | 6.11% | 5.24% | 5.77% | 6.32% | 6.34% | 6.37% | 6.51% | 7.04% | 6.5% | 6.5% | 6.5% | 6.5% | 6.5% | 6.5% | 6.5% | 6.5% | 6.5% | 6.5% | 6.5% | 6.5% | 6.5% | 6.5% | 6.5% | 6.5% | 6.35% | 6.5% | |
| KPI: variable channel costs % of net revenue | SHOPIFY EU (DTC) | 16.14% | 16.32% | 16.65% | 16.72% | 16.35% | 16.79% | 17.29% | 16.72% | 16.57% | 16.53% | 16.5% | 16.47% | 16.44% | 16.4% | 16.37% | 16.34% | 16.31% | 16.27% | 16.24% | 16.21% | 16.18% | 16.15% | 16.11% | 16.08% | 16.58% | 16.23% | |
| KPI: paid media % of net revenue | SHOPIFY EU (DTC) | 16.85% | 17.65% | 19.08% | 17.82% | 17.96% | 18.65% | 19.56% | 20.05% | 19% | 19% | 19% | 19% | 19% | 19% | 19% | 19% | 19% | 19% | 19% | 19% | 19% | 19% | 19% | 19% | 18.7% | 19% | |
| KPI: CM2 per order | SHOPIFY EU (DTC) | CM2 / orders | 23.5121 | 23.0937 | 21.1121 | 21.8925 | 22.639 | 20.5835 | 19.1707 | 19.9802 | 21.0898 | 21.1608 | 21.2321 | 21.3035 | 21.3751 | 21.4468 | 21.5188 | 21.5909 | 21.6632 | 21.7357 | 21.8083 | 21.8812 | 21.9542 | 22.0274 | 22.1007 | 22.1743 | 21.3408 | 21.8302 |
| KPI: new customers | SHOPIFY EU (DTC) | A: Inputs; F: orders x new customer share | 1,027 | 1,008 | 1,156 | 1,102 | 1,332 | 1,325 | 1,140 | 1,127 | 1,299.8681 | 1,495.1293 | 2,144.4428 | 1,904.2902 | 1,206.5606 | 1,141.1358 | 1,305.2284 | 1,371.272 | 1,469.1406 | 1,447.9633 | 1,394.6753 | 1,386.4682 | 1,585.839 | 1,824.0577 | 2,616.2202 | 2,323.234 | 16,060.7303 | 19,071.7952 |
| KPI: paid CAC (paid media / new customers) | SHOPIFY EU (DTC) | 20.7605 | 22.2897 | 23.8088 | 23.1307 | 22.1997 | 21.6891 | 24.5877 | 25.9663 | 23.5653 | 23.6207 | 23.6763 | 23.7321 | 23.7879 | 23.8439 | 23.9001 | 23.9564 | 24.0128 | 24.0694 | 24.1261 | 24.1829 | 24.2399 | 24.297 | 24.3543 | 24.4117 | 23.3063 | 24.1432 | |
| Units sold | AMAZON EU (FBA) | A: Volume_Price; F: run-rate x seasonality x growth | 2,617 | 2,256 | 2,651 | 2,876 | 3,126 | 2,858 | 2,603 | 2,573 | 3,026.1163 | 3,494.6413 | 5,032.4079 | 4,486.7514 | 2,854.2074 | 2,710.2617 | 3,112.418 | 3,283.0124 | 3,531.4236 | 3,494.4715 | 3,379.3609 | 3,372.9422 | 3,873.4289 | 4,473.1409 | 6,441.4822 | 5,743.0417 | 37,599.917 | 46,269.1915 |
| Orders | AMAZON EU (FBA) | A: Inputs; F: units / units per order | 2,273 | 1,962 | 2,308 | 2,509 | 2,690 | 2,489 | 2,287 | 2,228 | 2,631.4055 | 3,038.8186 | 4,376.0069 | 3,901.5229 | 2,481.9195 | 2,356.7493 | 2,706.4504 | 2,854.7934 | 3,070.8031 | 3,038.6709 | 2,938.5747 | 2,932.9932 | 3,368.199 | 3,889.6878 | 5,601.2888 | 4,993.9493 | 32,693.7539 | 40,234.0796 |
| Units per order | AMAZON EU (FBA) | units / orders | 1.1513 | 1.1498 | 1.1486 | 1.1463 | 1.1621 | 1.1483 | 1.1382 | 1.1548 | 1.15 | 1.15 | 1.15 | 1.15 | 1.15 | 1.15 | 1.15 | 1.15 | 1.15 | 1.15 | 1.15 | 1.15 | 1.15 | 1.15 | 1.15 | 1.15 | 1.15 | 1.15 |
| Gross sales ex VAT | AMAZON EU (FBA) | Volume_Price | 142,665.07 | 123,842.38 | 145,203.34 | 156,504.46 | 171,801.28 | 157,650.56 | 139,652.11 | 138,915.86 | 165,388.0946 | 191,310.1081 | 275,948.3658 | 246,434.0254 | 157,025.7517 | 149,352.7632 | 171,797.4169 | 181,513.0748 | 195,569.8425 | 193,843.0617 | 187,767.321 | 187,720.2041 | 215,930.6964 | 249,774.4772 | 360,278.1864 | 321,744.2635 | 2,055,315.654 | 2,572,317.0593 |
| Discounts and coupons | AMAZON EU (FBA) | A: Inputs; F: rate x gross | -5,030 | -5,358 | -6,412 | -5,829 | -7,505 | -6,226 | -4,869 | -5,466 | -6,615.5238 | -7,652.4043 | -11,037.9346 | -9,857.361 | -6,281.0301 | -5,974.1105 | -6,871.8967 | -7,260.523 | -7,822.7937 | -7,753.7225 | -7,510.6928 | -7,508.8082 | -8,637.2279 | -9,990.9791 | -14,411.1275 | -12,869.7705 | -81,858.2238 | -102,892.6824 |
| Refunds and returns | AMAZON EU (FBA) | A: Inputs; F: rate x gross | -10,635 | -10,237 | -10,867 | -10,344 | -11,721 | -11,808 | -9,056 | -10,961 | -12,404.1071 | -14,348.2581 | -20,696.1274 | -18,482.5519 | -11,776.9314 | -11,201.4572 | -12,884.8063 | -13,613.4806 | -14,667.7382 | -14,538.2296 | -14,082.5491 | -14,079.0153 | -16,194.8022 | -18,733.0858 | -27,020.864 | -24,130.8198 | -151,560.0445 | -192,923.7794 |
| Net product revenue | AMAZON EU (FBA) | gross less discounts and refunds | 127,000.07 | 108,247.38 | 127,924.34 | 140,331.46 | 152,575.28 | 139,616.56 | 125,727.11 | 122,488.86 | 146,368.4638 | 169,309.4457 | 244,214.3038 | 218,094.1125 | 138,967.7902 | 132,177.1954 | 152,040.7139 | 160,639.0712 | 173,079.3106 | 171,551.1096 | 166,174.0791 | 166,132.3807 | 191,098.6663 | 221,050.4123 | 318,846.195 | 284,743.6732 | 1,821,897.3857 | 2,276,500.5975 |
| NET REVENUE | AMAZON EU (FBA) | = net product revenue | 127,000.07 | 108,247.38 | 127,924.34 | 140,331.46 | 152,575.28 | 139,616.56 | 125,727.11 | 122,488.86 | 146,368.4638 | 169,309.4457 | 244,214.3038 | 218,094.1125 | 138,967.7902 | 132,177.1954 | 152,040.7139 | 160,639.0712 | 173,079.3106 | 171,551.1096 | 166,174.0791 | 166,132.3807 | 191,098.6663 | 221,050.4123 | 318,846.195 | 284,743.6732 | 1,821,897.3857 | 2,276,500.5975 |
| Units returned (memo) | AMAZON EU (FBA) | A: Inputs; F: units x refund rate | 189 | 191 | 211 | 191 | 219 | 222 | 180 | 211 | 226.9587 | 262.0981 | 377.4306 | 336.5064 | 214.0656 | 203.2696 | 233.4314 | 246.2259 | 264.8568 | 262.0854 | 253.4521 | 252.9707 | 290.5072 | 335.4856 | 483.1112 | 430.7281 | 2,816.9938 | 3,470.1894 |
| Cost of goods shipped | AMAZON EU (FBA) | Volume_Price | -50,536.68 | -43,965.57 | -52,240.24 | -56,403.73 | -61,677.88 | -56,942.86 | -50,999.01 | -50,545.27 | -60,244.4921 | -69,743.5594 | -100,680.9038 | -89,985.6043 | -57,384.729 | -54,625.0445 | -62,885.1729 | -66,495.5575 | -71,703.3904 | -71,128.0911 | -68,954.7186 | -68,993.4856 | -79,426.3384 | -91,949.9087 | -132,737.7035 | -118,637.0207 | -743,965.7996 | -944,921.1611 |
| Returned stock recovered to inventory | AMAZON EU (FBA) | A: Inputs; F: returned units x recovery rate x average cost | 2,377 | 2,276 | 2,990 | 2,357 | 2,801 | 3,160 | 2,219 | 2,547 | 2,936.919 | 3,399.9985 | 4,908.1941 | 4,386.7982 | 2,797.5055 | 2,662.9709 | 3,065.6522 | 3,241.6584 | 3,495.5403 | 3,467.4944 | 3,361.5425 | 3,363.4324 | 3,872.034 | 4,482.5581 | 6,470.963 | 5,783.5548 | 36,358.9098 | 46,064.9066 |
| COST OF GOODS SOLD | AMAZON EU (FBA) | shipped less recovered | -48,159.68 | -41,689.57 | -49,250.24 | -54,046.73 | -58,876.88 | -53,782.86 | -48,780.01 | -47,998.27 | -57,307.5731 | -66,343.5609 | -95,772.7097 | -85,598.8061 | -54,587.2235 | -51,962.0736 | -59,819.5207 | -63,253.899 | -68,207.8501 | -67,660.5967 | -65,593.1761 | -65,630.0532 | -75,554.3044 | -87,467.3507 | -126,266.7405 | -112,853.466 | -707,606.8898 | -898,856.2545 |
| GROSS PROFIT | AMAZON EU (FBA) | net revenue less COGS | 78,840.39 | 66,557.81 | 78,674.1 | 86,284.73 | 93,698.4 | 85,833.7 | 76,947.1 | 74,490.59 | 89,060.8907 | 102,965.8848 | 148,441.5941 | 132,495.3064 | 84,380.5667 | 80,215.1218 | 92,221.1932 | 97,385.1722 | 104,871.4605 | 103,890.5129 | 100,580.903 | 100,502.3275 | 115,544.3619 | 133,583.0616 | 192,579.4545 | 171,890.2073 | 1,114,290.4959 | 1,377,644.343 |
| Gross margin % | AMAZON EU (FBA) | GP / net revenue | 62.08% | 61.49% | 61.5% | 61.49% | 61.41% | 61.48% | 61.2% | 60.81% | 60.85% | 60.82% | 60.78% | 60.75% | 60.72% | 60.69% | 60.66% | 60.62% | 60.59% | 60.56% | 60.53% | 60.5% | 60.46% | 60.43% | 60.4% | 60.37% | 61.16% | 60.52% |
| Referral fees incl. refund administration fee | AMAZON EU (FBA) | A: Inputs; F: rate x net product revenue + admin fee on refunds | -19,369 | -16,544 | -19,515 | -21,360 | -23,238 | -21,297 | -19,131 | -18,702 | -22,327.3928 | -25,826.8646 | -37,253.0294 | -33,268.5934 | -21,198.4765 | -20,162.623 | -23,192.6513 | -24,504.2651 | -26,401.9287 | -26,168.8133 | -25,348.5883 | -25,342.2276 | -29,150.644 | -33,719.5544 | -48,637.5552 | -43,435.4756 | -277,831.8802 | -347,262.803 |
| FBA fulfilment fees | AMAZON EU (FBA) | A: Inputs; F: units x fee | -13,671 | -11,760 | -13,932 | -15,523 | -16,386 | -15,772 | -13,915 | -13,859 | -16,341.0282 | -18,871.0633 | -27,175.0029 | -24,228.4573 | -15,412.7201 | -14,635.4133 | -16,807.0572 | -17,728.2669 | -19,069.6874 | -18,870.1463 | -18,248.5489 | -18,213.888 | -20,916.5161 | -24,154.961 | -34,784.0037 | -31,012.4254 | -201,433.5517 | -249,853.6342 |
| FBA storage, aged inventory and other fees | AMAZON EU (FBA) | A: Inputs; F: units x rate x peak multiplier | -1,527 | -1,223 | -1,367 | -1,641 | -1,598 | -3,382 | -1,423 | -1,285 | -1,755.1475 | -5,675.2975 | -8,172.6305 | -7,286.4842 | -1,655.4403 | -1,571.9518 | -1,805.2024 | -1,904.1472 | -2,048.2257 | -2,026.7935 | -1,960.0293 | -1,956.3065 | -2,246.5888 | -7,264.3809 | -10,460.967 | -9,326.6998 | -36,335.5597 | -44,226.7332 |
| FBA inbound placement and freight | AMAZON EU (FBA) | A: Inputs; F: units x rate | -1,230 | -992 | -1,135 | -1,376 | -1,462 | -1,339 | -1,151 | -1,113 | -1,361.7523 | -1,572.5886 | -2,264.5836 | -2,019.0381 | -1,284.3933 | -1,219.6178 | -1,400.5881 | -1,477.3556 | -1,589.1406 | -1,572.5122 | -1,520.7124 | -1,517.824 | -1,743.043 | -2,012.9134 | -2,898.667 | -2,584.3688 | -17,015.9626 | -20,821.1362 |
| Total variable channel costs | AMAZON EU (FBA) | sum | -35,797 | -30,519 | -35,949 | -39,900 | -42,684 | -41,790 | -35,620 | -34,959 | -41,785.3208 | -51,945.814 | -74,865.2464 | -66,802.5731 | -39,551.0302 | -37,589.6059 | -43,205.499 | -45,614.0348 | -49,108.9824 | -48,638.2653 | -47,077.8789 | -47,030.246 | -54,056.7918 | -67,151.8097 | -96,781.1929 | -86,358.9695 | -532,616.9543 | -662,164.3066 |
| CONTRIBUTION BEFORE MARKETING (CM1) | AMAZON EU (FBA) | GP less variable channel costs | 43,043.39 | 36,038.81 | 42,725.1 | 46,384.73 | 51,014.4 | 44,043.7 | 41,327.1 | 39,531.59 | 47,275.5699 | 51,020.0708 | 73,576.3477 | 65,692.7333 | 44,829.5365 | 42,625.5159 | 49,015.6942 | 51,771.1374 | 55,762.4781 | 55,252.2476 | 53,503.0241 | 53,472.0814 | 61,487.5701 | 66,431.2519 | 95,798.2616 | 85,531.2377 | 581,673.5416 | 715,480.0365 |
| CM1 % | AMAZON EU (FBA) | CM1 / net revenue | 33.89% | 33.29% | 33.4% | 33.05% | 33.44% | 31.55% | 32.87% | 32.27% | 32.3% | 30.13% | 30.13% | 30.12% | 32.26% | 32.25% | 32.24% | 32.23% | 32.22% | 32.21% | 32.2% | 32.19% | 32.18% | 30.05% | 30.05% | 30.04% | 31.93% | 31.43% |
| Amazon advertising | AMAZON EU (FBA) | A: Inputs; F: share of net revenue | -11,057 | -9,410 | -11,456 | -13,283 | -15,111 | -13,890 | -12,615 | -11,563 | -13,905.0041 | -16,084.3973 | -23,200.3589 | -20,718.9407 | -13,201.9401 | -12,556.8336 | -14,443.8678 | -15,260.7118 | -16,442.5345 | -16,297.3554 | -15,786.5375 | -15,782.5762 | -18,154.3733 | -20,999.7892 | -30,290.3885 | -27,050.649 | -172,293.7009 | -216,267.5568 |
| CONTRIBUTION AFTER MARKETING (CM2) | AMAZON EU (FBA) | CM1 less paid media | 31,986.39 | 26,628.81 | 31,269.1 | 33,101.73 | 35,903.4 | 30,153.7 | 28,712.1 | 27,968.59 | 33,370.5658 | 34,935.6734 | 50,375.9888 | 44,973.7926 | 31,627.5964 | 30,068.6823 | 34,571.8264 | 36,510.4256 | 39,319.9436 | 38,954.8922 | 37,716.4865 | 37,689.5053 | 43,333.1968 | 45,431.4627 | 65,507.8731 | 58,480.5888 | 409,379.8407 | 499,212.4797 |
| CM2 % | AMAZON EU (FBA) | CM2 / net revenue | 25.19% | 24.6% | 24.44% | 23.59% | 23.53% | 21.6% | 22.84% | 22.83% | 22.8% | 20.63% | 20.63% | 20.62% | 22.76% | 22.75% | 22.74% | 22.73% | 22.72% | 22.71% | 22.7% | 22.69% | 22.68% | 20.55% | 20.55% | 20.54% | 22.47% | 21.93% |
| KPI: gross AOV | AMAZON EU (FBA) | gross / orders | 62.7651 | 63.1205 | 62.9131 | 62.3772 | 63.8666 | 63.3389 | 61.0634 | 62.35 | 62.8516 | 62.9554 | 63.0594 | 63.1635 | 63.2679 | 63.3724 | 63.477 | 63.5819 | 63.6869 | 63.7921 | 63.8974 | 64.0029 | 64.1087 | 64.2145 | 64.3206 | 64.4268 | 62.8657 | 63.9338 |
| KPI: net revenue per order | AMAZON EU (FBA) | net / orders | 55.8733 | 55.172 | 55.4265 | 55.9312 | 56.7194 | 56.0934 | 54.9747 | 54.977 | 55.6237 | 55.7155 | 55.8076 | 55.8997 | 55.9921 | 56.0845 | 56.1772 | 56.2699 | 56.3629 | 56.456 | 56.5492 | 56.6426 | 56.7362 | 56.8299 | 56.9237 | 57.0177 | 55.7262 | 56.5814 |
| KPI: discount rate % of gross | AMAZON EU (FBA) | 3.53% | 4.33% | 4.42% | 3.72% | 4.37% | 3.95% | 3.49% | 3.93% | 4% | 4% | 4% | 4% | 4% | 4% | 4% | 4% | 4% | 4% | 4% | 4% | 4% | 4% | 4% | 4% | 3.98% | 4% | |
| KPI: refund rate % of gross | AMAZON EU (FBA) | 7.45% | 8.27% | 7.48% | 6.61% | 6.82% | 7.49% | 6.48% | 7.89% | 7.5% | 7.5% | 7.5% | 7.5% | 7.5% | 7.5% | 7.5% | 7.5% | 7.5% | 7.5% | 7.5% | 7.5% | 7.5% | 7.5% | 7.5% | 7.5% | 7.37% | 7.5% | |
| KPI: variable channel costs % of net revenue | AMAZON EU (FBA) | 28.19% | 28.19% | 28.1% | 28.43% | 27.98% | 29.93% | 28.33% | 28.54% | 28.55% | 30.68% | 30.66% | 30.63% | 28.46% | 28.44% | 28.42% | 28.4% | 28.37% | 28.35% | 28.33% | 28.31% | 28.29% | 30.38% | 30.35% | 30.33% | 29.23% | 29.09% | |
| KPI: paid media % of net revenue | AMAZON EU (FBA) | 8.71% | 8.69% | 8.96% | 9.47% | 9.9% | 9.95% | 10.03% | 9.44% | 9.5% | 9.5% | 9.5% | 9.5% | 9.5% | 9.5% | 9.5% | 9.5% | 9.5% | 9.5% | 9.5% | 9.5% | 9.5% | 9.5% | 9.5% | 9.5% | 9.46% | 9.5% | |
| KPI: CM2 per order | AMAZON EU (FBA) | CM2 / orders | 14.0723 | 13.5723 | 13.5481 | 13.1932 | 13.347 | 12.1148 | 12.5545 | 12.5532 | 12.6817 | 11.4965 | 11.5119 | 11.5272 | 12.7432 | 12.7585 | 12.7739 | 12.7892 | 12.8044 | 12.8197 | 12.835 | 12.8502 | 12.8654 | 11.68 | 11.6951 | 11.7103 | 12.5217 | 12.4077 |
| Units sold | WALMART US (WFS) | A: Volume_Price; F: run-rate x seasonality x growth | 243 | 278 | 385 | 495 | 564 | 683 | 709 | 856 | 852.0654 | 1,007.5343 | 1,485.6037 | 1,356.2166 | 883.39 | 858.9109 | 1,009.9612 | 1,090.8103 | 1,201.4243 | 1,217.3012 | 1,205.3718 | 1,231.8711 | 1,448.5112 | 1,712.8083 | 2,525.5263 | 2,305.5682 | 8,914.42 | 16,691.4548 |
| Orders | WALMART US (WFS) | A: Inputs; F: units / units per order | 202 | 233 | 319 | 411 | 472 | 560 | 584 | 707 | 710.0545 | 839.6119 | 1,238.0031 | 1,130.1805 | 736.1584 | 715.7591 | 841.6344 | 909.0086 | 1,001.187 | 1,014.4176 | 1,004.4765 | 1,026.5592 | 1,207.0927 | 1,427.3402 | 2,104.6053 | 1,921.3068 | 7,405.85 | 13,909.5456 |
| Units per order | WALMART US (WFS) | units / orders | 1.203 | 1.1931 | 1.2069 | 1.2044 | 1.1949 | 1.2196 | 1.214 | 1.2107 | 1.2 | 1.2 | 1.2 | 1.2 | 1.2 | 1.2 | 1.2 | 1.2 | 1.2 | 1.2 | 1.2 | 1.2 | 1.2 | 1.2 | 1.2 | 1.2 | 1.2039 | 1.2 |
| Gross sales ex VAT | WALMART US (WFS) | Volume_Price | 16,345.029 | 17,951.8636 | 25,738.289 | 32,270.0649 | 36,826.7185 | 43,728.5108 | 43,183.4166 | 52,973.853 | 53,211.6249 | 63,024.6013 | 93,082.905 | 85,116.2901 | 55,533.2139 | 54,083.539 | 63,699.846 | 68,912.7497 | 76,026.2316 | 77,158.1403 | 76,528.185 | 78,339.7775 | 92,268.9576 | 109,284.6586 | 161,405.7573 | 147,591.647 | 563,453.1666 | 1,060,832.7034 |
| Discounts and coupons | WALMART US (WFS) | A: Inputs; F: rate x gross | -792.471 | -957.7329 | -1,257.6046 | -1,633.5807 | -2,019.1956 | -2,065.8845 | -2,066.0125 | -2,350.3584 | -2,660.5812 | -3,151.2301 | -4,654.1453 | -4,255.8145 | -2,776.6607 | -2,704.1769 | -3,184.9923 | -3,445.6375 | -3,801.3116 | -3,857.907 | -3,826.4092 | -3,916.9889 | -4,613.4479 | -5,464.2329 | -8,070.2879 | -7,379.5823 | -27,864.6113 | -53,041.6352 |
| Refunds and returns | WALMART US (WFS) | A: Inputs; F: rate x gross | -1,516.4093 | -1,656.0999 | -2,269.0114 | -3,041.744 | -3,085.9232 | -3,414.2599 | -3,621.7663 | -4,512.5448 | -4,522.9881 | -5,357.0911 | -7,912.0469 | -7,234.8847 | -4,720.3232 | -4,597.1008 | -5,414.4869 | -5,857.5837 | -6,462.2297 | -6,558.4419 | -6,504.8957 | -6,658.8811 | -7,842.8614 | -9,289.196 | -13,719.4894 | -12,545.29 | -48,144.7696 | -90,170.7798 |
| Net product revenue | WALMART US (WFS) | gross less discounts and refunds | 14,036.1486 | 15,338.0307 | 22,211.673 | 27,594.7403 | 31,721.5996 | 38,248.3664 | 37,495.6378 | 46,110.9498 | 46,028.0555 | 54,516.2801 | 80,516.7129 | 73,625.5909 | 48,036.23 | 46,782.2612 | 55,100.3668 | 59,609.5285 | 65,762.6903 | 66,741.7913 | 66,196.88 | 67,763.9075 | 79,812.6483 | 94,531.2297 | 139,615.9801 | 127,666.7746 | 487,443.7857 | 917,620.2884 |
| NET REVENUE | WALMART US (WFS) | = net product revenue | 14,036.1486 | 15,338.0307 | 22,211.673 | 27,594.7403 | 31,721.5996 | 38,248.3664 | 37,495.6378 | 46,110.9498 | 46,028.0555 | 54,516.2801 | 80,516.7129 | 73,625.5909 | 48,036.23 | 46,782.2612 | 55,100.3668 | 59,609.5285 | 65,762.6903 | 66,741.7913 | 66,196.88 | 67,763.9075 | 79,812.6483 | 94,531.2297 | 139,615.9801 | 127,666.7746 | 487,443.7857 | 917,620.2884 |
| Units returned (memo) | WALMART US (WFS) | A: Inputs; F: units x refund rate | 21 | 26 | 32 | 47 | 48 | 53 | 56 | 66 | 72.4256 | 85.6404 | 126.2763 | 115.2784 | 75.0882 | 73.0074 | 85.8467 | 92.7189 | 102.1211 | 103.4706 | 102.4566 | 104.709 | 123.1235 | 145.5887 | 214.6697 | 195.9733 | 748.6207 | 1,418.7737 |
| Cost of goods shipped | WALMART US (WFS) | Volume_Price | -5,066.32 | -5,746.41 | -8,299.21 | -10,565.43 | -12,384.43 | -14,764.04 | -14,931.02 | -18,664.43 | -18,493.0005 | -21,921.1864 | -32,402.3841 | -29,653.2849 | -19,362.7047 | -18,872.5855 | -22,246.299 | -24,086.4089 | -26,594.3284 | -27,012.2277 | -26,813.4781 | -27,470.5377 | -32,381.2439 | -38,383.9975 | -56,736.5745 | -51,922.9019 | -192,891.146 | -371,883.288 |
| Returned stock recovered to inventory | WALMART US (WFS) | A: Inputs; F: returned units x recovery rate x average cost | 269 | 375 | 432 | 573 | 675 | 741 | 775 | 929 | 1,021.7383 | 1,211.1456 | 1,790.2317 | 1,638.344 | 1,069.7894 | 1,042.7104 | 1,229.108 | 1,330.7741 | 1,469.3366 | 1,492.4256 | 1,481.4447 | 1,517.7472 | 1,789.0637 | 2,120.7159 | 3,134.6957 | 2,868.7403 | 10,430.4595 | 20,546.5517 |
| COST OF GOODS SOLD | WALMART US (WFS) | shipped less recovered | -4,797.32 | -5,371.41 | -7,867.21 | -9,992.43 | -11,709.43 | -14,023.04 | -14,156.02 | -17,735.43 | -17,471.2623 | -20,710.0409 | -30,612.1524 | -28,014.9409 | -18,292.9152 | -17,829.8752 | -21,017.191 | -22,755.6348 | -25,124.9918 | -25,519.8022 | -25,332.0335 | -25,952.7905 | -30,592.1802 | -36,263.2816 | -53,601.8788 | -49,054.1616 | -182,460.6865 | -351,336.7363 |
| GROSS PROFIT | WALMART US (WFS) | net revenue less COGS | 9,238.8286 | 9,966.6207 | 14,344.463 | 17,602.3103 | 20,012.1696 | 24,225.3264 | 23,339.6178 | 28,375.5198 | 28,556.7933 | 33,806.2392 | 49,904.5605 | 45,610.65 | 29,743.3148 | 28,952.386 | 34,083.1758 | 36,853.8937 | 40,637.6985 | 41,221.9892 | 40,864.8466 | 41,811.117 | 49,220.4681 | 58,267.9481 | 86,014.1013 | 78,612.6131 | 304,983.0993 | 566,283.5521 |
| Gross margin % | WALMART US (WFS) | GP / net revenue | 65.82% | 64.98% | 64.58% | 63.79% | 63.09% | 63.34% | 62.25% | 61.54% | 62.04% | 62.01% | 61.98% | 61.95% | 61.92% | 61.89% | 61.86% | 61.83% | 61.79% | 61.76% | 61.73% | 61.7% | 61.67% | 61.64% | 61.61% | 61.58% | 62.57% | 61.71% |
| Referral fees | WALMART US (WFS) | A: Inputs USD / FX; F: rate x net product revenue | -2,105.2124 | -2,300.6724 | -3,331.749 | -4,139.1466 | -4,758.6837 | -5,737.3646 | -5,624.4425 | -6,916.6667 | -6,904.2083 | -8,177.442 | -12,077.5069 | -11,043.8386 | -7,205.4345 | -7,017.3392 | -8,265.055 | -8,941.4293 | -9,864.4035 | -10,011.2687 | -9,929.532 | -10,164.5861 | -11,971.8972 | -14,179.6845 | -20,942.397 | -19,150.0162 | -73,116.9338 | -137,643.0433 |
| WFS fulfilment fees | WALMART US (WFS) | A: Inputs USD / FX; F: units x fee / FX | -1,489.3822 | -1,661.8636 | -2,266.1597 | -2,878.4787 | -3,217.5503 | -3,886.2816 | -3,953.6128 | -4,860.2151 | -4,841.2807 | -5,724.6267 | -8,440.9302 | -7,705.7761 | -5,019.2616 | -4,880.1755 | -5,738.4161 | -6,197.7857 | -6,826.2747 | -6,916.4838 | -6,848.7032 | -6,999.2674 | -8,230.1772 | -9,731.8653 | -14,349.5814 | -13,099.8194 | -50,926.1576 | -94,837.8112 |
| WFS storage fees | WALMART US (WFS) | A: Inputs USD / FX; F: units x rate / FX | -126.4479 | -152.7378 | -181.5589 | -263.4508 | -344.6069 | -371.8412 | -376.4496 | -463.2616 | -464.7629 | -549.5642 | -810.3293 | -739.7545 | -481.8491 | -468.4968 | -550.8879 | -594.9874 | -655.3224 | -663.9824 | -657.4755 | -671.9297 | -790.097 | -934.2591 | -1,377.5598 | -1,257.5827 | -4,844.7657 | -9,104.4299 |
| Total variable channel costs | WALMART US (WFS) | sum | -3,721.0425 | -4,115.2738 | -5,779.4677 | -7,281.0761 | -8,320.841 | -9,995.4874 | -9,954.5049 | -12,240.1434 | -12,210.252 | -14,451.6328 | -21,328.7664 | -19,489.3692 | -12,706.5452 | -12,366.0115 | -14,554.3591 | -15,734.2024 | -17,346.0006 | -17,591.735 | -17,435.7107 | -17,835.7832 | -20,992.1714 | -24,845.8088 | -36,669.5382 | -33,507.4182 | -128,887.857 | -241,585.2843 |
| CONTRIBUTION BEFORE MARKETING (CM1) | WALMART US (WFS) | GP less variable channel costs | 5,517.7862 | 5,851.347 | 8,564.9953 | 10,321.2342 | 11,691.3287 | 14,229.8391 | 13,385.1129 | 16,135.3765 | 16,346.5413 | 19,354.6064 | 28,575.794 | 26,121.2807 | 17,036.7697 | 16,586.3745 | 19,528.8167 | 21,119.6913 | 23,291.698 | 23,630.2542 | 23,429.1358 | 23,975.3338 | 28,228.2966 | 33,422.1392 | 49,344.5631 | 45,105.1948 | 176,095.2422 | 324,698.2678 |
| CM1 % | WALMART US (WFS) | CM1 / net revenue | 39.31% | 38.15% | 38.56% | 37.4% | 36.86% | 37.2% | 35.7% | 34.99% | 35.51% | 35.5% | 35.49% | 35.48% | 35.47% | 35.45% | 35.44% | 35.43% | 35.42% | 35.41% | 35.39% | 35.38% | 35.37% | 35.36% | 35.34% | 35.33% | 36.13% | 35.38% |
| Walmart Connect advertising | WALMART US (WFS) | A: Inputs USD / FX; F: share of net revenue | -2,056.9498 | -2,387.1278 | -3,217.6806 | -3,833.0241 | -4,101.4625 | -5,045.1264 | -4,421.0526 | -6,129.0323 | -5,523.3667 | -6,541.9536 | -9,662.0055 | -8,835.0709 | -5,764.3476 | -5,613.8713 | -6,612.044 | -7,153.1434 | -7,891.5228 | -8,009.015 | -7,943.6256 | -8,131.6689 | -9,577.5178 | -11,343.7476 | -16,753.9176 | -15,320.013 | -61,753.8528 | -110,114.4346 |
| CONTRIBUTION AFTER MARKETING (CM2) | WALMART US (WFS) | CM1 less paid media | 3,460.8364 | 3,464.2192 | 5,347.3147 | 6,488.2101 | 7,589.8662 | 9,184.7127 | 8,964.0603 | 10,006.3442 | 10,823.1746 | 12,812.6528 | 18,913.7885 | 17,286.2098 | 11,272.4221 | 10,972.5032 | 12,916.7727 | 13,966.5479 | 15,400.1751 | 15,621.2393 | 15,485.5102 | 15,843.6649 | 18,650.7788 | 22,078.3917 | 32,590.6455 | 29,785.1819 | 114,341.3894 | 214,583.8332 |
| CM2 % | WALMART US (WFS) | CM2 / net revenue | 24.66% | 22.59% | 24.07% | 23.51% | 23.93% | 24.01% | 23.91% | 21.7% | 23.51% | 23.5% | 23.49% | 23.48% | 23.47% | 23.45% | 23.44% | 23.43% | 23.42% | 23.41% | 23.39% | 23.38% | 23.37% | 23.36% | 23.34% | 23.33% | 23.46% | 23.38% |
| KPI: gross AOV | WALMART US (WFS) | gross / orders | 80.916 | 77.0466 | 80.6843 | 78.516 | 78.0227 | 78.0866 | 73.9442 | 74.9277 | 74.9402 | 75.064 | 75.1879 | 75.3121 | 75.4365 | 75.5611 | 75.6859 | 75.8109 | 75.9361 | 76.0615 | 76.1871 | 76.313 | 76.439 | 76.5652 | 76.6917 | 76.8184 | 76.0822 | 76.2665 |
| KPI: net revenue per order | WALMART US (WFS) | net / orders | 69.4859 | 65.8285 | 69.6291 | 67.1405 | 67.2068 | 68.3007 | 64.2049 | 65.2206 | 64.8233 | 64.9303 | 65.0376 | 65.145 | 65.2526 | 65.3603 | 65.4683 | 65.5764 | 65.6847 | 65.7932 | 65.9019 | 66.0107 | 66.1197 | 66.2289 | 66.3383 | 66.4479 | 65.8187 | 65.9705 |
| KPI: discount rate % of gross | WALMART US (WFS) | 4.85% | 5.34% | 4.89% | 5.06% | 5.48% | 4.72% | 4.78% | 4.44% | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 4.95% | 5% | |
| KPI: refund rate % of gross | WALMART US (WFS) | 9.28% | 9.23% | 8.82% | 9.43% | 8.38% | 7.81% | 8.39% | 8.52% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.54% | 8.5% | |
| KPI: variable channel costs % of net revenue | WALMART US (WFS) | 26.51% | 26.83% | 26.02% | 26.39% | 26.23% | 26.13% | 26.55% | 26.54% | 26.53% | 26.51% | 26.49% | 26.47% | 26.45% | 26.43% | 26.41% | 26.4% | 26.38% | 26.36% | 26.34% | 26.32% | 26.3% | 26.28% | 26.26% | 26.25% | 26.44% | 26.33% | |
| KPI: paid media % of net revenue | WALMART US (WFS) | 14.65% | 15.56% | 14.49% | 13.89% | 12.93% | 13.19% | 11.79% | 13.29% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12% | 12.67% | 12% | |
| KPI: CM2 per order | WALMART US (WFS) | CM2 / orders | 17.1329 | 14.8679 | 16.7627 | 15.7864 | 16.0802 | 16.4013 | 15.3494 | 14.1532 | 15.2427 | 15.2602 | 15.2777 | 15.2951 | 15.3125 | 15.3299 | 15.3472 | 15.3646 | 15.3819 | 15.3992 | 15.4165 | 15.4338 | 15.451 | 15.4682 | 15.4854 | 15.5026 | 15.4393 | 15.4271 |
| Orders | ALL CHANNELS | sum of channels | 4,190 | 3,892 | 4,581 | 4,860 | 5,350 | 5,184 | 4,878 | 4,913 | 5,507.9068 | 6,370.3126 | 9,188.0814 | 8,205.5203 | 5,229.0122 | 4,974.4014 | 5,723.4654 | 6,049.2552 | 6,520.5578 | 6,466.3607 | 6,267.51 | 6,270.3329 | 7,218.3567 | 8,357.1243 | 12,066.2612 | 10,787.3128 | 67,119.8211 | 85,929.9506 |
| Units sold | ALL CHANNELS | sum of channels | 5,156 | 4,804 | 5,685 | 6,001 | 6,619 | 6,362 | 5,971 | 6,096 | 6,802.8849 | 7,866.2166 | 11,343.008 | 10,127.6208 | 6,452.3588 | 6,136.7281 | 7,059.1431 | 7,459.1846 | 8,038.4144 | 7,969.6901 | 7,722.7521 | 7,724.3668 | 8,890.0779 | 10,290.0792 | 14,853.504 | 13,275.8864 | 82,833.7302 | 105,872.1855 |
| Gross sales ex VAT | ALL CHANNELS | sum of channels | 299,665.099 | 283,210.8236 | 331,649.209 | 349,637.9049 | 391,152.6385 | 372,982.3208 | 344,637.9566 | 356,146.963 | 399,604.0643 | 463,042.3022 | 669,115.8889 | 598,686.1534 | 382,233.9983 | 364,306.6121 | 419,954.1359 | 444,694.0184 | 480,242.6447 | 477,147.3394 | 463,344.7476 | 464,425.9247 | 535,649.7135 | 621,321.0968 | 898,770.2748 | 805,018.8045 | 4,859,531.3241 | 6,357,109.3107 |
| Discounts and coupons | ALL CHANNELS | sum of channels | -17,019.471 | -18,802.7329 | -21,523.6046 | -21,757.5807 | -23,482.1956 | -22,488.8845 | -21,694.0125 | -21,400.3584 | -24,661.4743 | -28,543.7798 | -41,199.2724 | -36,819.7217 | -23,480.0685 | -22,352.2638 | -25,735.7232 | -27,218.957 | -29,359.0638 | -29,134.0512 | -28,256.2876 | -28,286.9022 | -32,583.9308 | -37,747.4787 | -54,533.7535 | -48,782.3989 | -299,393.0885 | -387,470.8791 |
| Refunds and returns | ALL CHANNELS | sum of channels | -20,746.4093 | -19,305.0999 | -22,416.0114 | -23,553.744 | -26,382.9232 | -26,154.2599 | -23,211.7663 | -27,041.5448 | -28,692.3776 | -33,271.3427 | -48,113.6745 | -43,081.266 | -27,526.1317 | -26,255.1282 | -30,288.9899 | -32,098.4969 | -34,691.995 | -34,496.1705 | -33,525.6455 | -33,631.6827 | -38,821.9175 | -45,069.3092 | -65,250.9649 | -58,495.4979 | -341,970.4197 | -460,151.9299 |
| Shipping income | ALL CHANNELS | sum of channels | 5,655 | 5,759 | 6,668 | 6,672 | 7,610 | 7,608 | 6,829 | 6,827 | 7,365.919 | 8,472.3994 | 12,151.8426 | 10,790.9775 | 6,837.1767 | 6,466.4362 | 7,396.2941 | 7,770.5411 | 8,325.1303 | 8,205.1254 | 7,903.1601 | 7,856.6534 | 8,986.4212 | 10,336.3272 | 14,825.248 | 13,164.9926 | 92,409.1385 | 108,073.5062 |
| NET REVENUE | ALL CHANNELS | sum of channels | 267,554.2186 | 250,861.9907 | 294,377.593 | 310,998.5803 | 348,897.5196 | 331,947.1764 | 306,561.1778 | 314,532.0598 | 353,616.1313 | 409,699.579 | 591,954.7845 | 529,576.1432 | 338,064.9748 | 322,165.6562 | 371,325.7169 | 393,147.1056 | 424,516.7163 | 421,722.2431 | 409,465.9746 | 410,363.9932 | 473,230.2864 | 548,840.6361 | 793,810.8044 | 710,905.9004 | 4,310,576.9544 | 5,617,560.0079 |
| Units returned (memo) | ALL CHANNELS | sum of channels | 342 | 334 | 404 | 401 | 457 | 453 | 410 | 452 | 489.49 | 566.4012 | 817.3317 | 730.2872 | 465.6132 | 443.1682 | 510.1677 | 539.4933 | 581.8397 | 577.3206 | 559.8799 | 560.4507 | 645.5596 | 747.8427 | 1,080.4031 | 966.4744 | 5,856.51 | 7,678.2131 |
| Cost of goods shipped | ALL CHANNELS | sum of channels | -101,786.83 | -96,106.62 | -113,930.99 | -120,210.18 | -135,205.82 | -129,855.48 | -120,311.83 | -124,320.12 | -139,493.7499 | -161,719.9273 | -233,810.2526 | -209,306.2048 | -133,700.8729 | -127,495.6595 | -147,046.6113 | -155,790.3921 | -168,332.4174 | -167,335.7174 | -162,581.4379 | -163,047.9072 | -188,153.8952 | -218,365.2472 | -316,047.782 | -283,235.8714 | -1,686,058.0047 | -2,231,133.8115 |
| Returned stock recovered | ALL CHANNELS | sum of channels | 4,379 | 4,195 | 5,358 | 4,977 | 6,033 | 6,515 | 5,325 | 5,839 | 6,525.6091 | 7,570.9755 | 10,954.14 | 9,813.5863 | 6,273.5778 | 5,987.098 | 6,910.6748 | 7,327.4885 | 7,923.8429 | 7,883.4256 | 7,665.8466 | 7,694.3487 | 8,886.7294 | 10,322.5981 | 14,953.3893 | 13,412.8539 | 77,485.311 | 105,241.8738 |
| COST OF GOODS SOLD | ALL CHANNELS | sum of channels | -97,407.83 | -91,911.62 | -108,572.99 | -115,233.18 | -129,172.82 | -123,340.48 | -114,986.83 | -118,481.12 | -132,968.1408 | -154,148.9518 | -222,856.1126 | -199,492.6186 | -127,427.2951 | -121,508.5615 | -140,135.9365 | -148,462.9036 | -160,408.5745 | -159,452.2918 | -154,915.5913 | -155,353.5585 | -179,267.1658 | -208,042.6491 | -301,094.3927 | -269,823.0175 | -1,608,572.6937 | -2,125,891.9377 |
| GROSS PROFIT | ALL CHANNELS | sum of channels | 170,146.3886 | 158,950.3707 | 185,804.603 | 195,765.4003 | 219,724.6996 | 208,606.6964 | 191,574.3478 | 196,050.9398 | 220,647.9906 | 255,550.6272 | 369,098.6719 | 330,083.5246 | 210,637.6797 | 200,657.0947 | 231,189.7804 | 244,684.202 | 264,108.1418 | 262,269.9514 | 254,550.3833 | 255,010.4347 | 293,963.1206 | 340,797.987 | 492,716.4117 | 441,082.8829 | 2,702,004.2607 | 3,491,668.0702 |
| Marketplace, referral and payment fees | ALL CHANNELS | sum of channels | -25,180.2124 | -22,538.6724 | -27,025.749 | -29,644.1466 | -32,834.6837 | -31,540.3646 | -28,941.4425 | -29,921.6667 | -33,950.9072 | -39,443.9016 | -57,148.8223 | -51,269.7174 | -32,821.3013 | -31,366.5889 | -36,256.411 | -38,497.7959 | -41,690.3753 | -41,537.1718 | -40,448.9046 | -40,657.9793 | -47,026.8259 | -54,704.7336 | -79,361.5249 | -71,289.9337 | -409,440.2863 | -555,659.5463 |
| Fulfilment, shipping, storage and inbound | ALL CHANNELS | sum of channels | -34,760.8301 | -32,863.6013 | -38,712.7186 | -41,453.9295 | -45,080.1572 | -46,109.1227 | -41,415.0624 | -41,677.4767 | -46,753.4063 | -57,685.7443 | -83,140.3008 | -74,193.752 | -44,264.6479 | -42,079.869 | -48,382.265 | -51,099.8934 | -55,041.6132 | -54,544.6308 | -52,828.7266 | -52,813.6367 | -60,753.5323 | -74,955.3565 | -108,128.5045 | -96,582.2709 | -583,846.102 | -741,474.9469 |
| Total variable channel costs | ALL CHANNELS | sum of channels | -59,941.0425 | -55,402.2738 | -65,738.4677 | -71,098.0761 | -77,914.841 | -77,649.4874 | -70,356.5049 | -71,599.1434 | -80,704.3135 | -97,129.6458 | -140,289.1231 | -125,463.4694 | -77,085.9492 | -73,446.458 | -84,638.676 | -89,597.6892 | -96,731.9886 | -96,081.8025 | -93,277.6313 | -93,471.616 | -107,780.3582 | -129,660.0902 | -187,490.0294 | -167,872.2046 | -993,286.3883 | -1,297,134.4932 |
| CONTRIBUTION BEFORE MARKETING (CM1) | ALL CHANNELS | sum of channels | 110,205.3462 | 103,548.097 | 120,066.1353 | 124,667.3242 | 141,809.8587 | 130,957.2091 | 121,217.8429 | 124,451.7965 | 139,943.6771 | 158,420.9814 | 228,809.5489 | 204,620.0553 | 133,551.7305 | 127,210.6367 | 146,551.1044 | 155,086.5128 | 167,376.1532 | 166,188.1488 | 161,272.752 | 161,538.8187 | 186,182.7624 | 211,137.8968 | 305,226.3823 | 273,210.6783 | 1,708,717.8724 | 2,194,533.5771 |
| Paid media: Meta | ALL CHANNELS | sum of channels | -14,925 | -15,728 | -19,266 | -17,843 | -20,699 | -20,117 | -19,621 | -20,485 | -21,442.2084 | -24,721.2225 | -35,540.7611 | -31,634.9065 | -20,091.1069 | -19,046.4245 | -21,836.5566 | -22,995.5013 | -24,694.7371 | -24,396.1025 | -23,553.6371 | -23,470.2048 | -26,908.4233 | -31,023.4462 | -44,601.3677 | -39,699.8952 | -262,023.0985 | -322,317.4032 |
| Paid media: Google | ALL CHANNELS | sum of channels | -6,396 | -6,740 | -8,257 | -7,647 | -8,871 | -8,621 | -8,409 | -8,779 | -9,189.5179 | -10,594.8096 | -15,231.7548 | -13,557.8171 | -8,610.4744 | -8,162.7534 | -9,358.5243 | -9,855.2148 | -10,583.4588 | -10,455.4725 | -10,094.4159 | -10,058.6592 | -11,532.1814 | -13,295.7627 | -19,114.8719 | -17,014.2408 | -112,293.8994 | -138,136.03 |
| Amazon advertising | ALL CHANNELS | sum of channels | -11,057 | -9,410 | -11,456 | -13,283 | -15,111 | -13,890 | -12,615 | -11,563 | -13,905.0041 | -16,084.3973 | -23,200.3589 | -20,718.9407 | -13,201.9401 | -12,556.8336 | -14,443.8678 | -15,260.7118 | -16,442.5345 | -16,297.3554 | -15,786.5375 | -15,782.5762 | -18,154.3733 | -20,999.7892 | -30,290.3885 | -27,050.649 | -172,293.7009 | -216,267.5568 |
| Walmart Connect advertising | ALL CHANNELS | sum of channels | -2,056.9498 | -2,387.1278 | -3,217.6806 | -3,833.0241 | -4,101.4625 | -5,045.1264 | -4,421.0526 | -6,129.0323 | -5,523.3667 | -6,541.9536 | -9,662.0055 | -8,835.0709 | -5,764.3476 | -5,613.8713 | -6,612.044 | -7,153.1434 | -7,891.5228 | -8,009.015 | -7,943.6256 | -8,131.6689 | -9,577.5178 | -11,343.7476 | -16,753.9176 | -15,320.013 | -61,753.8528 | -110,114.4346 |
| Total paid media | ALL CHANNELS | sum of channels | -34,434.9498 | -34,265.1278 | -42,196.6806 | -42,606.0241 | -48,782.4625 | -47,673.1264 | -45,066.0526 | -46,956.0323 | -50,060.097 | -57,942.3831 | -83,634.8803 | -74,746.7352 | -47,667.869 | -45,379.8828 | -52,250.9927 | -55,264.5713 | -59,612.2533 | -59,157.9454 | -57,378.2161 | -57,443.109 | -66,172.4957 | -76,662.7456 | -110,760.5457 | -99,084.7979 | -608,364.5516 | -786,835.4245 |
| CONTRIBUTION AFTER MARKETING (CM2) | ALL CHANNELS | sum of channels | 75,770.3964 | 69,282.9692 | 77,869.4547 | 82,061.3001 | 93,027.3962 | 83,284.0827 | 76,151.7903 | 77,495.7642 | 89,883.5801 | 100,478.5984 | 145,174.6686 | 129,873.3201 | 85,883.8615 | 81,830.7539 | 94,300.1117 | 99,821.9415 | 107,763.9 | 107,030.2034 | 103,894.536 | 104,095.7097 | 120,010.2667 | 134,475.1512 | 194,465.8366 | 174,125.8804 | 1,100,353.3208 | 1,407,698.1525 |
| Gross margin % | ALL CHANNELS | 63.59% | 63.36% | 63.12% | 62.95% | 62.98% | 62.84% | 62.49% | 62.33% | 62.4% | 62.38% | 62.35% | 62.33% | 62.31% | 62.28% | 62.26% | 62.24% | 62.21% | 62.19% | 62.17% | 62.14% | 62.12% | 62.09% | 62.07% | 62.05% | 62.68% | 62.16% | |
| CM1 % | ALL CHANNELS | 41.19% | 41.28% | 40.79% | 40.09% | 40.65% | 39.45% | 39.54% | 39.57% | 39.58% | 38.67% | 38.65% | 38.64% | 39.5% | 39.49% | 39.47% | 39.45% | 39.43% | 39.41% | 39.39% | 39.36% | 39.34% | 38.47% | 38.45% | 38.43% | 39.64% | 39.07% | |
| CM2 % | ALL CHANNELS | 28.32% | 27.62% | 26.45% | 26.39% | 26.66% | 25.09% | 24.84% | 24.64% | 25.42% | 24.52% | 24.52% | 24.52% | 25.4% | 25.4% | 25.4% | 25.39% | 25.39% | 25.38% | 25.37% | 25.37% | 25.36% | 24.5% | 24.5% | 24.49% | 25.53% | 25.06% | |
| Paid media % of net revenue | ALL CHANNELS | 12.87% | 13.66% | 14.33% | 13.7% | 13.98% | 14.36% | 14.7% | 14.93% | 14.16% | 14.14% | 14.13% | 14.11% | 14.1% | 14.09% | 14.07% | 14.06% | 14.04% | 14.03% | 14.01% | 14% | 13.98% | 13.97% | 13.95% | 13.94% | 14.11% | 14.01% | |
| Marketing efficiency ratio (net revenue / total paid media) | ALL CHANNELS | 7.7698 | 7.3212 | 6.9763 | 7.2994 | 7.1521 | 6.963 | 6.8025 | 6.6984 | 7.0638 | 7.0708 | 7.0778 | 7.0849 | 7.0921 | 7.0993 | 7.1066 | 7.1139 | 7.1213 | 7.1288 | 7.1363 | 7.1438 | 7.1515 | 7.1592 | 7.1669 | 7.1747 | 7.0855 | 7.1394 |
| label | basis | section | format | kind | bold | value c | value d |
|---|---|---|---|---|---|---|---|
| Deseasonalised monthly run-rate units (latest actual months per Assumptions) | helper: single value in column C | SHOPIFY EU (DTC) | int | calc | False | 2,905.6944 | |
| Deseasonalised monthly run-rate units (latest actual months per Assumptions) | helper: single value in column C | AMAZON EU (FBA) | int | calc | False | 2,994.4444 | |
| Deseasonalised monthly run-rate units (latest actual months per Assumptions) | helper: single value in column C | WALMART US (WFS) | int | calc | False | 823.4432 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Shopify EU (DTC): share of gross sales, Cookware | CATEGORY SHARE OF CHANNEL GROSS SALES (allocation keys) | Volume_Price | 42.3% | 44.01% | 41.41% | 41.92% | 44.79% | 42.61% | 41.65% | 42.41% | 42.89% | 42.89% | 42.89% | 42.89% | 42.89% | 42.89% | 42.89% | 42.89% | 42.89% | 42.89% | 42.89% | 42.89% | 42.89% | 42.89% | 42.89% | 42.89% | ||
| Shopify EU (DTC): share of gross sales, Knives | CATEGORY SHARE OF CHANNEL GROSS SALES (allocation keys) | Volume_Price | 17.54% | 15.96% | 16.59% | 16.89% | 15.9% | 17.23% | 16.31% | 17.27% | 17.02% | 17.02% | 17.02% | 17.02% | 17.02% | 17.02% | 17.02% | 17.02% | 17.02% | 17.02% | 17.02% | 17.02% | 17.02% | 17.02% | 17.02% | 17.02% | ||
| Shopify EU (DTC): share of gross sales, Textiles | CATEGORY SHARE OF CHANNEL GROSS SALES (allocation keys) | Volume_Price | 20.53% | 20.43% | 21.75% | 21.41% | 20.16% | 20.34% | 21.67% | 20.3% | 20.17% | 20.17% | 20.17% | 20.17% | 20.17% | 20.17% | 20.17% | 20.17% | 20.17% | 20.17% | 20.17% | 20.17% | 20.17% | 20.17% | 20.17% | 20.17% | ||
| Shopify EU (DTC): share of gross sales, Tableware | CATEGORY SHARE OF CHANNEL GROSS SALES (allocation keys) | Volume_Price | 12% | 12.06% | 12.4% | 11.54% | 11.81% | 11.97% | 12.25% | 12.32% | 12.06% | 12.06% | 12.06% | 12.06% | 12.06% | 12.06% | 12.06% | 12.06% | 12.06% | 12.06% | 12.06% | 12.06% | 12.06% | 12.06% | 12.06% | 12.06% | ||
| Shopify EU (DTC): share of gross sales, Storage | CATEGORY SHARE OF CHANNEL GROSS SALES (allocation keys) | Volume_Price | 7.63% | 7.54% | 7.84% | 8.24% | 7.34% | 7.85% | 8.12% | 7.7% | 7.85% | 7.85% | 7.85% | 7.85% | 7.85% | 7.85% | 7.85% | 7.85% | 7.85% | 7.85% | 7.85% | 7.85% | 7.85% | 7.85% | 7.85% | 7.85% | ||
| Amazon EU (FBA): share of gross sales, Cookware | CATEGORY SHARE OF CHANNEL GROSS SALES (allocation keys) | Volume_Price | 35.59% | 36.1% | 37.17% | 34.96% | 35.66% | 37.29% | 34.12% | 34.09% | 35.15% | 35.15% | 35.15% | 35.15% | 35.15% | 35.15% | 35.15% | 35.15% | 35.15% | 35.15% | 35.15% | 35.15% | 35.15% | 35.15% | 35.15% | 35.15% | ||
| Amazon EU (FBA): share of gross sales, Knives | CATEGORY SHARE OF CHANNEL GROSS SALES (allocation keys) | Volume_Price | 23.71% | 23.98% | 22.75% | 24.72% | 24.32% | 23.91% | 24.96% | 24.14% | 24.47% | 24.47% | 24.47% | 24.47% | 24.47% | 24.47% | 24.47% | 24.47% | 24.47% | 24.47% | 24.47% | 24.47% | 24.47% | 24.47% | 24.47% | 24.47% | ||
| Amazon EU (FBA): share of gross sales, Textiles | CATEGORY SHARE OF CHANNEL GROSS SALES (allocation keys) | Volume_Price | 17.14% | 16.5% | 17.16% | 17.86% | 17.06% | 15.37% | 16.2% | 17.72% | 16.44% | 16.44% | 16.44% | 16.44% | 16.44% | 16.44% | 16.44% | 16.44% | 16.44% | 16.44% | 16.44% | 16.44% | 16.44% | 16.44% | 16.44% | 16.44% | ||
| Amazon EU (FBA): share of gross sales, Tableware | CATEGORY SHARE OF CHANNEL GROSS SALES (allocation keys) | Volume_Price | 15.06% | 15.32% | 14.88% | 15.03% | 15.34% | 15.15% | 16.92% | 16.06% | 16.03% | 16.03% | 16.03% | 16.03% | 16.03% | 16.03% | 16.03% | 16.03% | 16.03% | 16.03% | 16.03% | 16.03% | 16.03% | 16.03% | 16.03% | 16.03% | ||
| Amazon EU (FBA): share of gross sales, Storage | CATEGORY SHARE OF CHANNEL GROSS SALES (allocation keys) | Volume_Price | 8.51% | 8.1% | 8.04% | 7.42% | 7.62% | 8.28% | 7.8% | 7.99% | 7.91% | 7.91% | 7.91% | 7.91% | 7.91% | 7.91% | 7.91% | 7.91% | 7.91% | 7.91% | 7.91% | 7.91% | 7.91% | 7.91% | 7.91% | 7.91% | ||
| Walmart US (WFS): share of gross sales, Cookware | CATEGORY SHARE OF CHANNEL GROSS SALES (allocation keys) | Volume_Price | 47.24% | 45.33% | 48.07% | 47.22% | 49.28% | 48.59% | 45.55% | 47.24% | 46.68% | 46.68% | 46.68% | 46.68% | 46.68% | 46.68% | 46.68% | 46.68% | 46.68% | 46.68% | 46.68% | 46.68% | 46.68% | 46.68% | 46.68% | 46.68% | ||
| Walmart US (WFS): share of gross sales, Knives | CATEGORY SHARE OF CHANNEL GROSS SALES (allocation keys) | Volume_Price | 16.47% | 16.11% | 17.51% | 17.52% | 16.44% | 16.58% | 17.29% | 17.15% | 16.99% | 16.99% | 16.99% | 16.99% | 16.99% | 16.99% | 16.99% | 16.99% | 16.99% | 16.99% | 16.99% | 16.99% | 16.99% | 16.99% | 16.99% | 16.99% | ||
| Walmart US (WFS): share of gross sales, Textiles | CATEGORY SHARE OF CHANNEL GROSS SALES (allocation keys) | Volume_Price | 14.12% | 15.37% | 13.57% | 13.9% | 14.34% | 13.58% | 14.59% | 13.58% | 14.03% | 14.03% | 14.03% | 14.03% | 14.03% | 14.03% | 14.03% | 14.03% | 14.03% | 14.03% | 14.03% | 14.03% | 14.03% | 14.03% | 14.03% | 14.03% | ||
| Walmart US (WFS): share of gross sales, Tableware | CATEGORY SHARE OF CHANNEL GROSS SALES (allocation keys) | Volume_Price | 15.53% | 16.15% | 14.26% | 14.6% | 13.77% | 14.76% | 15.23% | 15.19% | 15.31% | 15.31% | 15.31% | 15.31% | 15.31% | 15.31% | 15.31% | 15.31% | 15.31% | 15.31% | 15.31% | 15.31% | 15.31% | 15.31% | 15.31% | 15.31% | ||
| Walmart US (WFS): share of gross sales, Storage | CATEGORY SHARE OF CHANNEL GROSS SALES (allocation keys) | Volume_Price | 6.64% | 7.04% | 6.59% | 6.76% | 6.17% | 6.5% | 7.34% | 6.85% | 6.99% | 6.99% | 6.99% | 6.99% | 6.99% | 6.99% | 6.99% | 6.99% | 6.99% | 6.99% | 6.99% | 6.99% | 6.99% | 6.99% | 6.99% | 6.99% | ||
| Units sold | COOKWARE | Volume_Price | 1,033 | 992 | 1,168 | 1,197 | 1,391 | 1,353 | 1,189 | 1,235 | 1,392.3275 | 1,610.9209 | 2,324.3606 | 2,076.6181 | 1,323.8803 | 1,259.9555 | 1,450.3259 | 1,533.5839 | 1,653.8514 | 1,640.9101 | 1,591.2564 | 1,592.807 | 1,834.6177 | 2,125.2306 | 3,070.2322 | 2,746.4295 | 16,962.2271 | 21,823.0804 |
| Gross sales ex VAT | COOKWARE | Volume_Price | 117,992.4349 | 115,090.4226 | 132,903.3927 | 137,393.7019 | 161,173.8608 | 153,140.4284 | 134,706.7455 | 142,054.4204 | 160,611.8579 | 186,186.9471 | 269,163.0728 | 240,937.1059 | 153,896.5716 | 146,746.1454 | 169,241.3317 | 179,298.1173 | 193,726.9417 | 192,575.7923 | 187,101.9793 | 187,637.9336 | 216,531.0818 | 251,301.9233 | 363,725.6647 | 325,973.293 | 1,951,354.391 | 2,567,756.7758 |
| Discounts and coupons (allocated) | COOKWARE | channel x share | -6,901.069 | -7,864.571 | -8,725.5357 | -8,802.2113 | -9,923.5842 | -9,373.9707 | -8,748.9454 | -8,735.275 | -10,166.5424 | -11,770.0699 | -16,993.1504 | -15,190.9584 | -9,690.0925 | -9,227.3627 | -10,627.3171 | -11,243.2961 | -12,131.1799 | -12,042.1548 | -11,683.2797 | -11,699.985 | -13,482.1013 | -15,624.2883 | -22,580.83 | -20,207.0981 | -123,195.8835 | -160,238.9856 |
| Refunds and returns (allocated) | COOKWARE | channel x share | -8,136.9197 | -7,708.785 | -8,973.4575 | -9,315.5102 | -10,885.9227 | -10,719.2285 | -9,126.797 | -10,775.2193 | -11,517.8908 | -13,363.0002 | -19,334.5732 | -17,321.7658 | -11,073.6753 | -10,568.3925 | -12,199.2487 | -12,935.7567 | -13,989.4496 | -13,919.1219 | -13,536.0859 | -13,587.6693 | -15,694.9235 | -18,232.8438 | -26,415.3991 | -23,697.0811 | -137,179.07 | -185,849.6474 |
| Shipping income (allocated, Shopify) | COOKWARE | channel x share | 2,392.2658 | 2,534.8032 | 2,761.4989 | 2,797.1086 | 3,408.613 | 3,241.5212 | 2,843.9631 | 2,895.4878 | 3,159.4384 | 3,634.0373 | 5,212.2482 | 4,628.537 | 2,932.6468 | 2,773.6263 | 3,172.4671 | 3,332.9916 | 3,570.8696 | 3,519.3963 | 3,389.8754 | 3,369.9274 | 3,854.5149 | 4,433.5255 | 6,358.9429 | 5,646.8152 | 39,509.5226 | 46,355.599 |
| NET REVENUE | COOKWARE | 105,346.712 | 102,051.8698 | 117,965.8984 | 122,073.089 | 143,772.9669 | 136,288.7504 | 119,674.9662 | 125,439.414 | 142,086.863 | 164,687.9142 | 238,047.5975 | 213,052.9187 | 136,065.4505 | 129,724.0165 | 149,587.233 | 158,452.0561 | 171,177.1819 | 170,133.912 | 165,272.4891 | 165,720.2067 | 191,208.5718 | 221,878.3167 | 321,088.3784 | 287,715.929 | 1,730,488.9601 | 2,268,023.7418 | |
| Cost of goods shipped | COOKWARE | Volume_Price | -41,216.7 | -39,858.56 | -47,140.48 | -48,670.02 | -57,114.46 | -55,148.28 | -48,523.09 | -51,067.25 | -57,714.7309 | -66,940.5482 | -96,825.1828 | -86,718.3937 | -55,420.835 | -52,874.8717 | -61,014.0011 | -64,675.7114 | -69,919.757 | -69,543.7323 | -67,605.6716 | -67,838.4466 | -78,329.9916 | -90,961.6494 | -131,732.5989 | -118,130.0189 | -696,937.6957 | -928,047.2854 |
| Returned stock recovered (allocated) | COOKWARE | channel x share | 1,706.0786 | 1,671.2438 | 2,120.8876 | 1,952.7877 | 2,476.8921 | 2,651.9673 | 2,080.9532 | 2,309.4775 | 2,610.3272 | 3,030.0337 | 4,386.3286 | 3,931.728 | 2,514.8349 | 2,401.3457 | 2,773.3749 | 2,942.3803 | 3,183.7634 | 3,169.4722 | 3,083.933 | 3,097.386 | 3,579.7268 | 4,160.8997 | 6,031.6206 | 5,413.9913 | 30,928.7054 | 42,352.7289 |
| COST OF GOODS SOLD | COOKWARE | -39,510.6214 | -38,187.3162 | -45,019.5924 | -46,717.2323 | -54,637.5679 | -52,496.3127 | -46,442.1368 | -48,757.7725 | -55,104.4037 | -63,910.5146 | -92,438.8542 | -82,786.6657 | -52,906.0001 | -50,473.526 | -58,240.6262 | -61,733.3311 | -66,735.9935 | -66,374.2601 | -64,521.7385 | -64,741.0607 | -74,750.2648 | -86,800.7497 | -125,700.9784 | -112,716.0276 | -666,008.9903 | -885,694.5566 | |
| GROSS PROFIT | COOKWARE | 65,836.0906 | 63,864.5537 | 72,946.306 | 75,355.8568 | 89,135.3989 | 83,792.4377 | 73,232.8294 | 76,681.6414 | 86,982.4593 | 100,777.3997 | 145,608.7432 | 130,266.253 | 83,159.4504 | 79,250.4905 | 91,346.6068 | 96,718.725 | 104,441.1883 | 103,759.652 | 100,750.7506 | 100,979.1461 | 116,458.307 | 135,077.567 | 195,387.4 | 174,999.9014 | 1,064,479.9698 | 1,382,329.1852 | |
| Gross margin % | COOKWARE | 62.49% | 62.58% | 61.84% | 61.73% | 62% | 61.48% | 61.19% | 61.13% | 61.22% | 61.19% | 61.17% | 61.14% | 61.12% | 61.09% | 61.07% | 61.04% | 61.01% | 60.99% | 60.96% | 60.93% | 60.91% | 60.88% | 60.85% | 60.82% | 61.51% | 60.95% | |
| Variable channel costs (allocated) | COOKWARE | channel x share | -23,136.2529 | -22,024.1876 | -26,084.7543 | -27,414.6498 | -31,376.4919 | -31,457.6003 | -27,009.465 | -28,050.3118 | -31,843.7072 | -38,187.2661 | -55,185.5779 | -49,380.9835 | -30,483.435 | -29,061.3077 | -33,510.0379 | -35,495.2966 | -38,345.8413 | -38,112.6978 | -37,024.7997 | -37,126.8334 | -42,839.7607 | -51,356.7107 | -74,315.3608 | -66,587.8714 | -391,151.2482 | -514,259.953 |
| CONTRIBUTION BEFORE MARKETING (CM1) | COOKWARE | 42,699.8378 | 41,840.3661 | 46,861.5518 | 47,941.2069 | 57,758.907 | 52,334.8374 | 46,223.3644 | 48,631.3297 | 55,138.7522 | 62,590.1335 | 90,423.1654 | 80,885.2695 | 52,676.0154 | 50,189.1828 | 57,836.5689 | 61,223.4284 | 66,095.347 | 65,646.9542 | 63,725.9509 | 63,852.3127 | 73,618.5464 | 83,720.8563 | 121,072.0392 | 108,412.0301 | 673,328.7216 | 868,069.2322 | |
| Paid media (allocated) | COOKWARE | channel x share | -13,925.982 | -14,368.4879 | -17,203.6339 | -17,140.1385 | -20,655.118 | -19,874.429 | -17,991.5917 | -19,249.4338 | -20,604.7485 | -23,855.5118 | -34,442.9372 | -30,791.3675 | -19,642.2031 | -18,705.0682 | -21,543.9702 | -22,793.8202 | -24,595.1156 | -24,415.9359 | -23,689.6307 | -23,724.8883 | -27,340.2716 | -31,686.3979 | -45,797.4128 | -40,985.8969 | -250,103.3796 | -324,920.6114 |
| CONTRIBUTION AFTER MARKETING (CM2) | COOKWARE | 28,773.8558 | 27,471.8781 | 29,657.9179 | 30,801.0684 | 37,103.789 | 32,460.4084 | 28,231.7727 | 29,381.8959 | 34,534.0036 | 38,734.6218 | 55,980.2282 | 50,093.902 | 33,033.8123 | 31,484.1146 | 36,292.5987 | 38,429.6082 | 41,500.2314 | 41,231.0183 | 40,036.3202 | 40,127.4244 | 46,278.2748 | 52,034.4584 | 75,274.6264 | 67,426.1331 | 423,225.342 | 543,148.6209 | |
| CM2 % | COOKWARE | 27.31% | 26.92% | 25.14% | 25.23% | 25.81% | 23.82% | 23.59% | 23.42% | 24.3% | 23.52% | 23.52% | 23.51% | 24.28% | 24.27% | 24.26% | 24.25% | 24.24% | 24.23% | 24.22% | 24.21% | 24.2% | 23.45% | 23.44% | 23.43% | 24.46% | 23.95% | |
| CM2 per unit | COOKWARE | 27.8547 | 27.6934 | 25.3921 | 25.7319 | 26.6742 | 23.9914 | 23.7441 | 23.791 | 24.8031 | 24.045 | 24.0841 | 24.1228 | 24.9523 | 24.9883 | 25.0238 | 25.0587 | 25.0931 | 25.1269 | 25.1602 | 25.1929 | 25.225 | 24.4841 | 24.5176 | 24.5505 | 24.951 | 24.8887 | |
| Days of inventory on hand (Inventory) | COOKWARE | Inventory | 198.2665 | 158.3554 | 118.6343 | 82.403 | 101.1764 | 72.8462 | 55.8816 | 23.4995 | 67.4874 | 110.663 | 45.3084 | 47.9317 | 112.1903 | 79.4001 | 82.1511 | 78.4656 | 77.0832 | 70.558 | 75.2582 | 89.4858 | 84.2852 | 112.2372 | 65.086 | 75 | 47.9317 | 75 |
| Units sold | KNIVES | Volume_Price | 896 | 805 | 935 | 1,046 | 1,114 | 1,095 | 1,000 | 1,021 | 1,153.7859 | 1,334.0042 | 1,923.4227 | 1,717.1373 | 1,093.8632 | 1,040.2174 | 1,196.4034 | 1,264.0118 | 1,361.946 | 1,350.0697 | 1,307.9996 | 1,308.0207 | 1,505.1122 | 1,741.7626 | 2,513.63 | 2,246.1223 | 14,040.35 | 17,929.1591 |
| Gross sales ex VAT | KNIVES | Volume_Price | 61,182.0797 | 55,166.5363 | 64,193.1438 | 71,511.7771 | 76,851.3535 | 74,508.2643 | 68,715.3496 | 70,976.4718 | 80,314.8545 | 93,039.8624 | 134,408.6248 | 120,225.7067 | 76,735.1995 | 73,112.9568 | 84,253.0953 | 89,185.9947 | 96,281.3265 | 95,625.6405 | 92,824.171 | 93,004.2277 | 107,223.7208 | 124,320.9042 | 179,758.3495 | 160,935.8889 | 971,094.0246 | 1,273,261.4753 |
| Discounts and coupons (allocated) | KNIVES | channel x share | -3,286.8043 | -3,432.4456 | -3,976.8773 | -4,141.3983 | -4,376.0741 | -4,276.8265 | -3,980.0511 | -4,067.9413 | -4,689.2734 | -5,427.1199 | -7,832.7776 | -6,999.579 | -4,463.2656 | -4,248.48 | -4,891.0693 | -5,172.3858 | -5,578.4072 | -5,534.9535 | -5,367.4715 | -5,372.5194 | -6,187.7163 | -7,167.1333 | -10,352.6085 | -9,259.1392 | -56,487.1685 | -73,595.1495 |
| Refunds and returns (allocated) | KNIVES | channel x share | -4,278.3914 | -3,905.1077 | -4,408.4542 | -4,807.3324 | -5,198.0631 | -5,272.7858 | -4,604.8245 | -5,416.9159 | -5,805.9914 | -6,729.8953 | -9,728.1196 | -8,706.9378 | -5,560.7444 | -5,301.5974 | -6,113.3081 | -6,475.4367 | -6,995.205 | -6,952.2077 | -6,753.1052 | -6,770.8512 | -7,811.4867 | -9,063.4463 | -13,114.4117 | -11,749.7156 | -68,862.8191 | -92,661.5159 |
| Shipping income (allocated, Shopify) | KNIVES | channel x share | 991.8433 | 919.2095 | 1,106.174 | 1,126.772 | 1,209.7933 | 1,310.5197 | 1,114.0038 | 1,178.8389 | 1,253.6204 | 1,441.9345 | 2,068.1463 | 1,836.5379 | 1,163.6327 | 1,100.5356 | 1,258.79 | 1,322.4838 | 1,416.8705 | 1,396.4466 | 1,345.0545 | 1,337.1395 | 1,529.4169 | 1,759.1601 | 2,523.1385 | 2,240.5763 | 15,557.3936 | 18,393.245 |
| NET REVENUE | KNIVES | 54,608.7274 | 48,748.1925 | 56,913.9862 | 63,689.8184 | 68,487.0096 | 66,269.1716 | 61,244.4778 | 62,670.4535 | 71,073.2101 | 82,324.7818 | 118,915.8738 | 106,355.7278 | 67,874.8222 | 64,663.415 | 74,507.5079 | 78,860.656 | 85,124.5849 | 84,534.926 | 82,048.6488 | 82,197.9965 | 94,753.9347 | 109,849.4847 | 158,814.4678 | 142,167.6104 | 861,301.4306 | 1,125,398.0548 | |
| Cost of goods shipped | KNIVES | Volume_Price | -18,708.48 | -17,009.65 | -19,934.2 | -22,164.74 | -23,828.46 | -23,345.4 | -21,580 | -22,022.97 | -24,948.5393 | -28,916.5775 | -41,795.9481 | -37,405.3938 | -23,887.022 | -22,771.5645 | -26,255.2513 | -27,807.3387 | -30,035.7133 | -29,847.2301 | -28,988.4654 | -29,060.4272 | -33,521.6994 | -38,888.023 | -56,259.7807 | -50,396.4379 | -301,660.3587 | -397,718.9535 |
| Returned stock recovered (allocated) | KNIVES | channel x share | 911.7519 | 852.7344 | 1,076.8815 | 1,028.7883 | 1,198.6449 | 1,328.7791 | 1,068.071 | 1,182.0935 | 1,329.1046 | 1,541.4624 | 2,229.442 | 1,996.5313 | 1,275.8154 | 1,217.045 | 1,404.1774 | 1,488.2002 | 1,608.5708 | 1,599.5976 | 1,554.6785 | 1,559.6613 | 1,800.4104 | 2,090.1759 | 3,026.1524 | 2,712.831 | 15,744.2848 | 21,337.3158 |
| COST OF GOODS SOLD | KNIVES | -17,796.7281 | -16,156.9156 | -18,857.3185 | -21,135.9517 | -22,629.8151 | -22,016.6209 | -20,511.929 | -20,840.8765 | -23,619.4348 | -27,375.1151 | -39,566.5061 | -35,408.8624 | -22,611.2067 | -21,554.5195 | -24,851.0739 | -26,319.1385 | -28,427.1425 | -28,247.6325 | -27,433.7869 | -27,500.7659 | -31,721.289 | -36,797.8471 | -53,233.6283 | -47,683.6069 | -285,916.0739 | -376,381.6377 | |
| GROSS PROFIT | KNIVES | 36,811.9993 | 32,591.2769 | 38,056.6677 | 42,553.8667 | 45,857.1945 | 44,252.5507 | 40,732.5488 | 41,829.577 | 47,453.7753 | 54,949.6667 | 79,349.3677 | 70,946.8654 | 45,263.6156 | 43,108.8955 | 49,656.434 | 52,541.5175 | 56,697.4424 | 56,287.2935 | 54,614.8619 | 54,697.2307 | 63,032.6457 | 73,051.6376 | 105,580.8395 | 94,484.0035 | 575,385.3567 | 749,016.4171 | |
| Gross margin % | KNIVES | 67.41% | 66.86% | 66.87% | 66.81% | 66.96% | 66.78% | 66.51% | 66.75% | 66.77% | 66.75% | 66.73% | 66.71% | 66.69% | 66.67% | 66.65% | 66.63% | 66.61% | 66.58% | 66.56% | 66.54% | 66.52% | 66.5% | 66.48% | 66.46% | 66.8% | 66.56% | |
| Variable channel costs (allocated) | KNIVES | channel x share | -12,680.9422 | -11,297.5508 | -13,171.5913 | -15,178.9462 | -16,026.2258 | -16,105.6329 | -14,653.7801 | -14,750.1193 | -16,844.5002 | -20,396.1864 | -29,446.9895 | -26,323.7074 | -16,062.1484 | -15,296.7286 | -17,619.3033 | -18,642.3922 | -20,116.5102 | -19,970.7339 | -19,377.304 | -19,406.6733 | -22,364.4875 | -27,062.6446 | -39,108.8068 | -34,994.5142 | -206,876.1721 | -270,022.247 |
| CONTRIBUTION BEFORE MARKETING (CM1) | KNIVES | 24,131.0571 | 21,293.7261 | 24,885.0764 | 27,374.9205 | 29,830.9687 | 28,146.9178 | 26,078.7687 | 27,079.4576 | 30,609.2752 | 34,553.4803 | 49,902.3783 | 44,623.158 | 29,201.4671 | 27,812.1669 | 32,037.1308 | 33,899.1253 | 36,580.9322 | 36,316.5595 | 35,237.5579 | 35,290.5574 | 40,668.1582 | 45,988.9929 | 66,472.0327 | 59,489.4892 | 368,509.1846 | 478,994.1702 | |
| Paid media (allocated) | KNIVES | channel x share | -6,699.5061 | -6,227.6437 | -7,734.9009 | -8,260.1352 | -9,050.0243 | -9,108.1899 | -8,485.3592 | -8,895.0295 | -9,554.1518 | -11,057.7308 | -15,959.6376 | -14,262.3274 | -9,094.5895 | -8,657.1805 | -9,966.8949 | -10,540.49 | -11,368.275 | -11,280.1136 | -10,939.1872 | -10,949.8906 | -12,611.8657 | -14,608.7236 | -21,102.5584 | -18,874.4873 | -115,294.6363 | -149,994.2564 |
| CONTRIBUTION AFTER MARKETING (CM2) | KNIVES | 17,431.551 | 15,066.0824 | 17,150.1755 | 19,114.7853 | 20,780.9444 | 19,038.7279 | 17,593.4095 | 18,184.4282 | 21,055.1233 | 23,495.7496 | 33,942.7407 | 30,360.8307 | 20,106.8776 | 19,154.9863 | 22,070.2358 | 23,358.6353 | 25,212.6572 | 25,036.4459 | 24,298.3707 | 24,340.6668 | 28,056.2925 | 31,380.2694 | 45,369.4743 | 40,615.0019 | 253,214.5484 | 328,999.9138 | |
| CM2 % | KNIVES | 31.92% | 30.91% | 30.13% | 30.01% | 30.34% | 28.73% | 28.73% | 29.02% | 29.62% | 28.54% | 28.54% | 28.55% | 29.62% | 29.62% | 29.62% | 29.62% | 29.62% | 29.62% | 29.61% | 29.61% | 29.61% | 28.57% | 28.57% | 28.57% | 29.4% | 29.23% | |
| CM2 per unit | KNIVES | 19.4549 | 18.7156 | 18.3424 | 18.2742 | 18.6543 | 17.387 | 17.5934 | 17.8104 | 18.2487 | 17.6129 | 17.6471 | 17.6811 | 18.3815 | 18.4144 | 18.4472 | 18.4798 | 18.5122 | 18.5446 | 18.5767 | 18.6088 | 18.6407 | 18.0164 | 18.0494 | 18.0823 | 18.0348 | 18.35 | |
| Days of inventory on hand (Inventory) | KNIVES | Inventory | 132.897 | 105.4283 | 142.9603 | 95.8185 | 62.6587 | 33.5997 | 83.4252 | 52.4111 | 68.3722 | 31.5158 | 43.3433 | 47.8949 | 79.1582 | 78.1054 | 82.0814 | 78.397 | 77.0137 | 70.4924 | 75.1862 | 89.3976 | 84.1997 | 112.1202 | 65.0164 | 75 | 47.8949 | 75 |
| Units sold | TEXTILES | Volume_Price | 1,253 | 1,171 | 1,427 | 1,511 | 1,605 | 1,458 | 1,443 | 1,481 | 1,612.1606 | 1,862.7035 | 2,683.8889 | 2,394.4069 | 1,524.2599 | 1,448.5152 | 1,664.8669 | 1,757.7449 | 1,892.6375 | 1,874.8504 | 1,815.1851 | 1,813.9733 | 2,085.8746 | 2,412.1895 | 3,478.7815 | 3,106.438 | 19,902.1599 | 24,875.3168 |
| Gross sales ex VAT | TEXTILES | Volume_Price | 55,633.0222 | 52,077.931 | 63,376.0158 | 66,883.4836 | 71,391.0919 | 65,080.4256 | 63,989.3664 | 65,150.1796 | 71,165.1821 | 82,391.4431 | 118,954.4937 | 106,338.6223 | 67,830.9051 | 64,590.1002 | 74,386.7251 | 78,694.3494 | 84,903.5072 | 84,274.0711 | 81,755.3415 | 81,863.9304 | 94,322.4423 | 109,295.4344 | 157,935.6166 | 141,311.1822 | 882,431.2572 | 1,121,163.6054 |
| Discounts and coupons (allocated) | TEXTILES | channel x share | -3,272.7473 | -3,581.9466 | -4,284.9727 | -4,328.8992 | -4,384.1072 | -4,125.6869 | -4,288.6829 | -4,044.8273 | -4,564.4518 | -5,278.7648 | -7,612.9952 | -6,798.0686 | -4,331.4889 | -4,119.8921 | -4,739.3718 | -5,008.0595 | -5,396.9356 | -5,350.647 | -5,184.5873 | -5,185.2696 | -5,967.1837 | -6,906.0053 | -9,967.1353 | -8,906.909 | -56,566.1506 | -71,063.4852 |
| Refunds and returns (allocated) | TEXTILES | channel x share | -3,801.1489 | -3,457.4535 | -4,191.9361 | -4,447.5896 | -4,776.0677 | -4,502.5743 | -4,278.3573 | -4,903.1487 | -5,046.8963 | -5,846.7466 | -8,446.8084 | -7,555.9101 | -4,822.9383 | -4,595.6063 | -5,296.2628 | -5,606.8556 | -6,053.5167 | -6,012.9415 | -5,837.4699 | -5,849.5344 | -6,744.7931 | -7,821.4134 | -11,310.9139 | -10,128.225 | -61,254.6374 | -80,080.4708 |
| Shipping income (allocated, Shopify) | TEXTILES | channel x share | 1,161.0812 | 1,176.4457 | 1,450.5037 | 1,428.4756 | 1,534.3254 | 1,547.7376 | 1,479.9343 | 1,385.5742 | 1,485.976 | 1,709.1937 | 2,451.4724 | 2,176.936 | 1,379.3093 | 1,304.5174 | 1,492.1038 | 1,567.6032 | 1,679.4841 | 1,655.2748 | 1,594.3573 | 1,584.9752 | 1,812.8908 | 2,085.2163 | 2,990.7963 | 2,655.8619 | 18,987.6559 | 21,802.3903 |
| NET REVENUE | TEXTILES | 49,720.2071 | 46,214.9766 | 56,349.6107 | 59,535.4704 | 63,765.2423 | 57,999.902 | 56,902.2605 | 57,587.7778 | 63,039.81 | 72,975.1254 | 105,346.1624 | 94,161.5795 | 60,055.7873 | 57,179.1192 | 65,843.1943 | 69,647.0374 | 75,132.5389 | 74,565.7573 | 72,327.6415 | 72,414.1017 | 83,423.3563 | 96,653.232 | 139,648.3638 | 124,931.91 | 783,598.1251 | 991,822.0397 | |
| Cost of goods shipped | TEXTILES | Volume_Price | -18,381.51 | -17,108.31 | -20,919.82 | -22,196.59 | -23,625.6 | -21,490.92 | -21,414.12 | -22,126.14 | -24,145.0811 | -27,966.226 | -40,394.7044 | -36,126.6454 | -23,054.6461 | -21,963.0313 | -25,305.7077 | -26,783.3313 | -28,909.8581 | -28,708.7906 | -27,863.7126 | -27,913.7834 | -32,177.0174 | -37,302.5732 | -53,929.2375 | -48,275.8119 | -295,895.6669 | -382,187.5011 |
| Returned stock recovered (allocated) | TEXTILES | channel x share | 801.1045 | 748.5152 | 992.9995 | 938.9534 | 1,090.1885 | 1,118.1246 | 977.7152 | 1,057.137 | 1,143.9319 | 1,325.8793 | 1,916.4508 | 1,715.1751 | 1,095.3463 | 1,044.2441 | 1,204.0642 | 1,275.3278 | 1,377.6346 | 1,369.1107 | 1,329.8512 | 1,333.3004 | 1,538.1732 | 1,784.651 | 2,582.2529 | 2,313.4976 | 13,826.1749 | 18,247.4539 |
| COST OF GOODS SOLD | TEXTILES | -17,580.4055 | -16,359.7948 | -19,926.8205 | -21,257.6366 | -22,535.4115 | -20,372.7954 | -20,436.4048 | -21,069.003 | -23,001.1492 | -26,640.3466 | -38,478.2536 | -34,411.4703 | -21,959.2998 | -20,918.7872 | -24,101.6435 | -25,508.0035 | -27,532.2236 | -27,339.6799 | -26,533.8614 | -26,580.483 | -30,638.8442 | -35,517.9222 | -51,346.9846 | -45,962.3143 | -282,069.492 | -363,940.0472 | |
| GROSS PROFIT | TEXTILES | 32,139.8016 | 29,855.1819 | 36,422.7902 | 38,277.8338 | 41,229.8308 | 37,627.1066 | 36,465.8557 | 36,518.7748 | 40,038.6608 | 46,334.7788 | 66,867.9088 | 59,750.1092 | 38,096.4875 | 36,260.332 | 41,741.5508 | 44,139.0339 | 47,600.3154 | 47,226.0774 | 45,793.7802 | 45,833.6187 | 52,784.512 | 61,135.3098 | 88,301.3792 | 78,969.5958 | 501,528.6331 | 627,881.9926 | |
| Gross margin % | TEXTILES | 64.64% | 64.6% | 64.64% | 64.29% | 64.66% | 64.87% | 64.09% | 63.41% | 63.51% | 63.49% | 63.47% | 63.45% | 63.44% | 63.42% | 63.4% | 63.38% | 63.36% | 63.33% | 63.31% | 63.29% | 63.27% | 63.25% | 63.23% | 63.21% | 64% | 63.31% | |
| Variable channel costs (allocated) | TEXTILES | channel x share | -10,852.5441 | -9,909.7031 | -12,177.8891 | -13,260.1903 | -13,900.792 | -13,042.482 | -12,593.556 | -12,809.9958 | -13,969.3575 | -16,765.5465 | -24,193.3967 | -21,616.8285 | -13,292.4134 | -12,652.4153 | -14,565.9911 | -15,403.9175 | -16,613.543 | -16,484.8729 | -15,987.0677 | -16,003.4054 | -18,433.5137 | -22,121.3466 | -31,954.1376 | -28,580.2475 | -175,092.2817 | -222,092.8716 |
| CONTRIBUTION BEFORE MARKETING (CM1) | TEXTILES | 21,287.2575 | 19,945.4788 | 24,244.9011 | 25,017.6435 | 27,329.0389 | 24,584.6247 | 23,872.2997 | 23,708.779 | 26,069.3033 | 29,569.2323 | 42,674.5121 | 38,133.2807 | 24,804.0742 | 23,607.9167 | 27,175.5597 | 28,735.1164 | 30,986.7724 | 30,741.2045 | 29,806.7125 | 29,830.2132 | 34,350.9984 | 39,013.9632 | 56,347.2416 | 50,389.3483 | 326,436.3513 | 405,789.121 | |
| Paid media (allocated) | TEXTILES | channel x share | -6,562.6556 | -6,509.0055 | -8,390.2193 | -8,363.0301 | -9,127.9667 | -8,666.4034 | -8,763.1672 | -8,820.7994 | -9,240.0052 | -10,686.1323 | -15,411.6519 | -13,762.1203 | -8,768.8765 | -8,340.6583 | -9,594.9741 | -10,139.1571 | -10,926.7189 | -10,833.2765 | -10,497.3469 | -10,499.0348 | -12,082.6163 | -13,984.0477 | -20,183.2745 | -18,037.0068 | -114,303.1567 | -143,886.9883 |
| CONTRIBUTION AFTER MARKETING (CM2) | TEXTILES | 14,724.602 | 13,436.4733 | 15,854.6818 | 16,654.6135 | 18,201.0721 | 15,918.2213 | 15,109.1325 | 14,887.9795 | 16,829.2981 | 18,883.1 | 27,262.8602 | 24,371.1604 | 16,035.1976 | 15,267.2584 | 17,580.5856 | 18,595.9593 | 20,060.0535 | 19,907.928 | 19,309.3656 | 19,331.1784 | 22,268.3821 | 25,029.9155 | 36,163.9671 | 32,352.3415 | 212,133.1946 | 261,902.1326 | |
| CM2 % | TEXTILES | 29.61% | 29.07% | 28.14% | 27.97% | 28.54% | 27.45% | 26.55% | 25.85% | 26.7% | 25.88% | 25.88% | 25.88% | 26.7% | 26.7% | 26.7% | 26.7% | 26.7% | 26.7% | 26.7% | 26.7% | 26.69% | 25.9% | 25.9% | 25.9% | 27.07% | 26.41% | |
| CM2 per unit | TEXTILES | 11.7515 | 11.4744 | 11.1105 | 11.0222 | 11.3402 | 10.9178 | 10.4706 | 10.0527 | 10.439 | 10.1375 | 10.158 | 10.1784 | 10.52 | 10.5399 | 10.5598 | 10.5794 | 10.599 | 10.6184 | 10.6377 | 10.6568 | 10.6758 | 10.3764 | 10.3956 | 10.4146 | 10.6588 | 10.5286 | |
| Days of inventory on hand (Inventory) | TEXTILES | Inventory | 209.8308 | 260.1259 | 200.3651 | 154.0174 | 195.062 | 179.0809 | 156.1294 | 121.5862 | 168.7153 | 120.8951 | 52.332 | 47.8621 | 79.1041 | 78.052 | 82.0253 | 78.3434 | 76.961 | 70.4441 | 75.1348 | 89.3365 | 84.1422 | 112.0436 | 64.972 | 75 | 47.8621 | 75 |
| Units sold | TABLEWARE | Volume_Price | 1,126 | 1,062 | 1,236 | 1,289 | 1,474 | 1,403 | 1,377 | 1,382 | 1,540.6546 | 1,782.4003 | 2,571.5604 | 2,297.2437 | 1,464.3716 | 1,393.493 | 1,603.8253 | 1,695.6476 | 1,828.3352 | 1,813.7193 | 1,758.5146 | 1,759.8839 | 2,026.6371 | 2,347.1478 | 3,390.0333 | 3,031.7536 | 18,540.8591 | 24,113.3622 |
| Gross sales ex VAT | TABLEWARE | Volume_Price | 40,902.2714 | 38,925.666 | 45,211.9348 | 46,807.1884 | 52,969.8053 | 50,885.2534 | 50,013.9347 | 50,587.9281 | 56,503.1474 | 65,504.2446 | 94,701.6918 | 84,774.4194 | 54,150.907 | 51,636.3915 | 59,553.1452 | 63,092.7904 | 68,170.4834 | 67,765.2362 | 65,838.3721 | 66,025.739 | 76,190.5748 | 88,422.2586 | 127,973.7513 | 114,684.9628 | 677,787.4852 | 903,504.6124 |
| Discounts and coupons (allocated) | TABLEWARE | channel x share | -2,224.0027 | -2,481.2292 | -2,852.0008 | -2,764.7406 | -3,077.1453 | -2,947.9393 | -2,945.6284 | -2,908.305 | -3,324.2623 | -3,849.7303 | -5,559.7318 | -4,971.5657 | -3,172.2205 | -3,021.6198 | -3,481.0635 | -3,683.8958 | -3,975.9543 | -3,947.9026 | -3,831.3347 | -3,837.8933 | -4,423.7095 | -5,128.0212 | -7,413.2581 | -6,635.7786 | -39,906.2815 | -52,552.652 |
| Refunds and returns (allocated) | TABLEWARE | channel x share | -2,868.6022 | -2,729.6899 | -3,091.7458 | -3,172.7905 | -3,589.2637 | -3,601.8243 | -3,373.4713 | -3,870.5269 | -4,100.8331 | -4,757.5169 | -6,883.1044 | -6,166.1126 | -3,941.6376 | -3,761.4518 | -4,341.4753 | -4,603.093 | -4,977.4642 | -4,951.8202 | -4,814.9029 | -4,832.5534 | -5,581.1536 | -6,482.5828 | -9,390.2143 | -8,422.3563 | -48,205.4815 | -66,100.7053 |
| Shipping income (allocated, Shopify) | TABLEWARE | channel x share | 678.3917 | 694.3742 | 827.1498 | 770.0685 | 898.6305 | 910.8377 | 836.25 | 841.1927 | 888.6536 | 1,022.1437 | 1,466.0463 | 1,301.8662 | 824.864 | 780.1364 | 892.3181 | 937.4688 | 1,004.3766 | 989.8987 | 953.4685 | 947.8577 | 1,084.1573 | 1,247.0153 | 1,788.5765 | 1,588.2767 | 11,135.6048 | 13,038.4147 |
| NET REVENUE | TABLEWARE | 36,488.0582 | 34,409.121 | 40,095.338 | 41,639.7258 | 47,202.0269 | 45,246.3274 | 44,531.0851 | 44,650.2888 | 49,966.7056 | 57,919.141 | 83,724.902 | 74,938.6072 | 47,861.9129 | 45,633.4564 | 52,622.9245 | 55,743.2703 | 60,221.4415 | 59,855.4122 | 58,145.603 | 58,303.15 | 67,269.869 | 78,058.67 | 112,958.8554 | 101,215.1046 | 600,811.3269 | 797,889.6698 | |
| Cost of goods shipped | TABLEWARE | Volume_Price | -14,559.18 | -13,933.44 | -16,241.04 | -16,976.13 | -19,604.2 | -18,603.78 | -18,424.26 | -18,532.62 | -20,711.1323 | -24,020.0308 | -34,740.4004 | -31,111.0682 | -19,880.5735 | -18,964.9715 | -21,881.3552 | -23,191.1628 | -25,067.5863 | -24,928.5228 | -24,229.3747 | -24,308.0449 | -28,061.5565 | -32,579.6172 | -47,171.4544 | -42,290.1257 | -247,457.2818 | -332,554.3455 |
| Returned stock recovered (allocated) | TABLEWARE | channel x share | 607.7331 | 595.4627 | 746.6677 | 674.2739 | 824.4166 | 901.108 | 778.8437 | 841.1814 | 937.0396 | 1,087.6895 | 1,574.5217 | 1,411.2905 | 902.6581 | 861.8759 | 995.3371 | 1,055.9107 | 1,142.4343 | 1,137.1941 | 1,106.3816 | 1,111.0736 | 1,283.9258 | 1,492.1582 | 2,162.6899 | 1,940.91 | 10,980.2284 | 15,192.5493 |
| COST OF GOODS SOLD | TABLEWARE | -13,951.4469 | -13,337.9773 | -15,494.3723 | -16,301.8561 | -18,779.7834 | -17,702.672 | -17,645.4163 | -17,691.4386 | -19,774.0928 | -22,932.3414 | -33,165.8787 | -29,699.7777 | -18,977.9153 | -18,103.0956 | -20,886.0181 | -22,135.252 | -23,925.152 | -23,791.3287 | -23,122.9931 | -23,196.9714 | -26,777.6308 | -31,087.459 | -45,008.7646 | -40,349.2158 | -236,477.0534 | -317,361.7963 | |
| GROSS PROFIT | TABLEWARE | 22,536.6113 | 21,071.1437 | 24,600.9657 | 25,337.8697 | 28,422.2435 | 27,543.6554 | 26,885.6687 | 26,958.8502 | 30,192.6128 | 34,986.7997 | 50,559.0233 | 45,238.8295 | 28,883.9976 | 27,530.3608 | 31,736.9064 | 33,608.0183 | 36,296.2895 | 36,064.0835 | 35,022.6099 | 35,106.1786 | 40,492.2383 | 46,971.211 | 67,950.0908 | 60,865.8888 | 364,334.2735 | 480,527.8735 | |
| Gross margin % | TABLEWARE | 61.76% | 61.24% | 61.36% | 60.85% | 60.21% | 60.87% | 60.38% | 60.38% | 60.43% | 60.41% | 60.39% | 60.37% | 60.35% | 60.33% | 60.31% | 60.29% | 60.27% | 60.25% | 60.23% | 60.21% | 60.19% | 60.17% | 60.15% | 60.14% | 60.64% | 60.22% | |
| Variable channel costs (allocated) | TABLEWARE | channel x share | -8,420.185 | -7,844.8809 | -9,151.7247 | -9,822.1603 | -10,868.9474 | -10,903.5891 | -10,576.2009 | -10,478.2464 | -11,791.757 | -14,249.5142 | -20,589.603 | -18,421.1722 | -11,282.6264 | -10,754.6187 | -12,398.8819 | -13,131.0751 | -14,182.8562 | -14,093.7028 | -13,688.3821 | -13,722.8795 | -15,830.5583 | -19,115.1918 | -27,652.1354 | -24,768.9472 | -143,117.9812 | -190,621.8554 |
| CONTRIBUTION BEFORE MARKETING (CM1) | TABLEWARE | 14,116.4263 | 13,226.2628 | 15,449.241 | 15,515.7094 | 17,553.2961 | 16,640.0664 | 16,309.4678 | 16,480.6038 | 18,400.8557 | 20,737.2855 | 29,969.4202 | 26,817.6573 | 17,601.3712 | 16,775.7421 | 19,338.0244 | 20,476.9432 | 22,113.4334 | 21,970.3807 | 21,334.2278 | 21,383.2992 | 24,661.6799 | 27,856.0192 | 40,297.9555 | 36,096.9417 | 221,216.2924 | 289,906.0181 | |
| Paid media (allocated) | TABLEWARE | channel x share | -4,542.7819 | -4,536.3737 | -5,577.7027 | -5,498.6041 | -6,373.7764 | -6,289.758 | -6,239.7185 | -6,393.0901 | -6,770.7775 | -7,841.3144 | -11,324.745 | -10,127.0869 | -6,462.0784 | -6,155.5507 | -7,091.8256 | -7,505.3886 | -8,100.7967 | -8,044.0369 | -7,806.9205 | -7,820.6956 | -9,014.9368 | -10,450.8179 | -15,108.9664 | -13,525.1933 | -81,515.7294 | -107,087.2073 |
| CONTRIBUTION AFTER MARKETING (CM2) | TABLEWARE | 9,573.6444 | 8,689.889 | 9,871.5383 | 10,017.1052 | 11,179.5197 | 10,350.3083 | 10,069.7493 | 10,087.5137 | 11,630.0783 | 12,895.9711 | 18,644.6752 | 16,690.5704 | 11,139.2928 | 10,620.1914 | 12,246.1989 | 12,971.5546 | 14,012.6366 | 13,926.3439 | 13,527.3073 | 13,562.6036 | 15,646.7431 | 17,405.2013 | 25,188.9891 | 22,571.7484 | 139,700.563 | 182,818.8108 | |
| CM2 % | TABLEWARE | 26.24% | 25.25% | 24.62% | 24.06% | 23.68% | 22.88% | 22.61% | 22.59% | 23.28% | 22.27% | 22.27% | 22.27% | 23.27% | 23.27% | 23.27% | 23.27% | 23.27% | 23.27% | 23.26% | 23.26% | 23.26% | 22.3% | 22.3% | 22.3% | 23.25% | 22.91% | |
| CM2 per unit | TABLEWARE | 8.5023 | 8.1826 | 7.9867 | 7.7712 | 7.5845 | 7.3773 | 7.3128 | 7.2992 | 7.5488 | 7.2352 | 7.2503 | 7.2655 | 7.6069 | 7.6213 | 7.6356 | 7.6499 | 7.6642 | 7.6783 | 7.6925 | 7.7065 | 7.7205 | 7.4155 | 7.4303 | 7.4451 | 7.5347 | 7.5816 | |
| Days of inventory on hand (Inventory) | TABLEWARE | Inventory | 381.0671 | 332.8436 | 286.5717 | 236.5103 | 181.9351 | 260.9661 | 239.0696 | 208.0788 | 151.4531 | 226.8784 | 123.0766 | 112.3287 | 262.1103 | 221.363 | 182.7328 | 138.1265 | 102.3665 | 70.8955 | 75.2435 | 89.4671 | 84.2665 | 112.2109 | 65.07 | 75 | 112.3287 | 75 |
| Units sold | STORAGE | Volume_Price | 848 | 774 | 919 | 958 | 1,035 | 1,053 | 962 | 977 | 1,103.9563 | 1,276.1877 | 1,839.7754 | 1,642.2148 | 1,045.9839 | 994.547 | 1,143.7215 | 1,208.1963 | 1,301.6443 | 1,290.1406 | 1,249.7964 | 1,249.6819 | 1,437.8363 | 1,663.7487 | 2,400.8271 | 2,145.143 | 13,388.1341 | 17,131.2669 |
| Gross sales ex VAT | STORAGE | Volume_Price | 23,955.2908 | 21,950.2677 | 25,964.722 | 27,041.7538 | 28,766.5269 | 29,367.9492 | 27,212.5604 | 27,377.9632 | 31,009.0224 | 35,919.8049 | 51,888.0057 | 46,410.2992 | 29,620.4151 | 28,221.0182 | 32,519.8387 | 34,422.7666 | 37,160.386 | 36,906.5992 | 35,824.8838 | 35,894.0939 | 41,381.8939 | 47,980.5763 | 69,376.8927 | 62,113.4776 | 376,864.1662 | 491,422.8418 |
| Discounts and coupons (allocated) | STORAGE | channel x share | -1,334.8477 | -1,442.5405 | -1,684.2179 | -1,720.3312 | -1,721.2847 | -1,764.4611 | -1,730.7047 | -1,644.0099 | -1,916.9444 | -2,218.0948 | -3,200.6173 | -2,859.55 | -1,823.001 | -1,734.9093 | -1,996.9014 | -2,111.3197 | -2,276.5868 | -2,258.3933 | -2,189.6145 | -2,191.2349 | -2,523.22 | -2,922.0305 | -4,219.9216 | -3,773.4739 | -23,237.6044 | -30,020.6068 |
| Refunds and returns (allocated) | STORAGE | channel x share | -1,661.3471 | -1,504.0639 | -1,750.4178 | -1,810.5213 | -1,933.6061 | -2,057.847 | -1,828.3162 | -2,075.734 | -2,220.766 | -2,574.1837 | -3,721.0689 | -3,330.5397 | -2,127.1361 | -2,028.0802 | -2,338.6951 | -2,477.355 | -2,676.3595 | -2,660.0792 | -2,584.0815 | -2,591.0745 | -2,989.5605 | -3,469.023 | -5,020.0259 | -4,498.1198 | -26,468.4117 | -35,459.5904 |
| Shipping income (allocated, Shopify) | STORAGE | channel x share | 431.4179 | 434.1675 | 522.6735 | 549.5753 | 558.6378 | 597.3838 | 554.8488 | 525.9064 | 578.2306 | 665.0902 | 953.9294 | 847.1004 | 536.7239 | 507.6204 | 580.615 | 609.9937 | 653.5294 | 644.1089 | 620.4044 | 616.7536 | 705.4413 | 811.41 | 1,163.7939 | 1,033.4625 | 7,218.9617 | 8,483.8572 |
| NET REVENUE | STORAGE | 21,390.514 | 19,437.8307 | 23,052.7597 | 24,060.4767 | 25,670.274 | 26,143.0249 | 24,208.3882 | 24,184.1257 | 27,449.5426 | 31,792.6165 | 45,920.2488 | 41,067.3099 | 26,207.0018 | 24,965.6491 | 28,764.8572 | 30,444.0857 | 32,860.9691 | 32,632.2356 | 31,671.5921 | 31,728.5382 | 36,574.5546 | 42,400.9328 | 61,300.7391 | 54,875.3464 | 334,377.1117 | 434,426.5018 | |
| Cost of goods shipped | STORAGE | Volume_Price | -8,920.96 | -8,196.66 | -9,695.45 | -10,202.7 | -11,033.1 | -11,267.1 | -10,370.36 | -10,571.14 | -11,974.2662 | -13,876.5447 | -20,054.0169 | -17,944.7037 | -11,457.7962 | -10,921.2205 | -12,590.2961 | -13,332.8479 | -14,399.5028 | -14,307.4416 | -13,894.2136 | -13,927.205 | -16,063.6303 | -18,633.3845 | -26,954.7104 | -24,143.4771 | -144,107.0016 | -190,625.7259 |
| Returned stock recovered (allocated) | STORAGE | channel x share | 352.3319 | 327.0439 | 420.5637 | 382.1967 | 442.8579 | 515.021 | 419.417 | 449.1107 | 505.2059 | 585.9106 | 847.397 | 758.8613 | 484.9231 | 462.5873 | 533.7213 | 565.6694 | 611.4399 | 608.051 | 591.0022 | 592.9275 | 684.4933 | 794.7133 | 1,150.6736 | 1,031.6241 | 6,005.9174 | 8,111.826 |
| COST OF GOODS SOLD | STORAGE | -8,568.6281 | -7,869.6161 | -9,274.8863 | -9,820.5033 | -10,590.2421 | -10,752.079 | -9,950.943 | -10,122.0293 | -11,469.0603 | -13,290.6341 | -19,206.6199 | -17,185.8424 | -10,972.8732 | -10,458.6332 | -12,056.5748 | -12,767.1785 | -13,788.0629 | -13,699.3906 | -13,303.2114 | -13,334.2775 | -15,379.137 | -17,838.6711 | -25,804.0368 | -23,111.853 | -138,101.0842 | -182,513.9 | |
| GROSS PROFIT | STORAGE | 12,821.8858 | 11,568.2146 | 13,777.8734 | 14,239.9733 | 15,080.0319 | 15,390.9459 | 14,257.4452 | 14,062.0964 | 15,980.4823 | 18,501.9824 | 26,713.6289 | 23,881.4674 | 15,234.1287 | 14,507.0159 | 16,708.2824 | 17,676.9072 | 19,072.9062 | 18,932.845 | 18,368.3808 | 18,394.2607 | 21,195.4176 | 24,562.2616 | 35,496.7023 | 31,763.4934 | 196,276.0275 | 251,912.6018 | |
| Gross margin % | STORAGE | 59.94% | 59.51% | 59.77% | 59.18% | 58.75% | 58.87% | 58.89% | 58.15% | 58.22% | 58.2% | 58.17% | 58.15% | 58.13% | 58.11% | 58.09% | 58.06% | 58.04% | 58.02% | 58% | 57.97% | 57.95% | 57.93% | 57.91% | 57.88% | 58.7% | 57.99% | |
| Variable channel costs (allocated) | STORAGE | channel x share | -4,851.1183 | -4,325.9513 | -5,152.5083 | -5,422.1294 | -5,742.3838 | -6,140.1831 | -5,523.5029 | -5,510.47 | -6,254.9915 | -7,531.1326 | -10,873.556 | -9,720.7777 | -5,965.3261 | -5,681.3877 | -6,544.4617 | -6,925.0077 | -7,473.2379 | -7,419.7952 | -7,200.0778 | -7,211.8244 | -8,312.0381 | -10,004.1964 | -14,459.5889 | -12,940.6243 | -77,048.705 | -100,137.5663 |
| CONTRIBUTION BEFORE MARKETING (CM1) | STORAGE | 7,970.7675 | 7,242.2633 | 8,625.3651 | 8,817.8439 | 9,337.648 | 9,250.7628 | 8,733.9423 | 8,551.6264 | 9,725.4907 | 10,970.8498 | 15,840.0729 | 14,160.6897 | 9,268.8026 | 8,825.6283 | 10,163.8207 | 10,751.8995 | 11,599.6682 | 11,513.0499 | 11,168.303 | 11,182.4363 | 12,883.3795 | 14,558.0653 | 21,037.1134 | 18,822.8691 | 119,227.3225 | 151,775.0356 | |
| Paid media (allocated) | STORAGE | channel x share | -2,704.0243 | -2,623.6169 | -3,290.2238 | -3,344.1162 | -3,575.5772 | -3,734.3461 | -3,586.216 | -3,597.6795 | -3,890.414 | -4,501.6938 | -6,495.9086 | -5,803.8331 | -3,700.1215 | -3,521.4252 | -4,053.3279 | -4,285.7154 | -4,621.347 | -4,584.5825 | -4,445.1308 | -4,448.5997 | -5,122.8053 | -5,932.7586 | -8,568.3336 | -7,662.2136 | -47,147.6496 | -60,946.3612 |
| CONTRIBUTION AFTER MARKETING (CM2) | STORAGE | 5,266.7432 | 4,618.6464 | 5,335.1413 | 5,473.7277 | 5,762.0709 | 5,516.4168 | 5,147.7263 | 4,953.9469 | 5,835.0767 | 6,469.156 | 9,344.1643 | 8,356.8566 | 5,568.6811 | 5,304.2031 | 6,110.4927 | 6,466.1841 | 6,978.3213 | 6,928.4673 | 6,723.1721 | 6,733.8366 | 7,760.5742 | 8,625.3066 | 12,468.7797 | 11,160.6555 | 72,079.6729 | 90,828.6744 | |
| CM2 % | STORAGE | 24.62% | 23.76% | 23.14% | 22.75% | 22.45% | 21.1% | 21.26% | 20.48% | 21.26% | 20.35% | 20.35% | 20.35% | 21.25% | 21.25% | 21.24% | 21.24% | 21.24% | 21.23% | 21.23% | 21.22% | 21.22% | 20.34% | 20.34% | 20.34% | 21.56% | 20.91% | |
| CM2 per unit | STORAGE | 6.2108 | 5.9672 | 5.8054 | 5.7137 | 5.5672 | 5.2388 | 5.3511 | 5.0706 | 5.2856 | 5.0691 | 5.079 | 5.0888 | 5.3239 | 5.3333 | 5.3426 | 5.3519 | 5.3612 | 5.3703 | 5.3794 | 5.3884 | 5.3974 | 5.1843 | 5.1935 | 5.2028 | 5.3838 | 5.3019 | |
| Days of inventory on hand (Inventory) | STORAGE | Inventory | 303.8207 | 271.785 | 362.8602 | 304.8204 | 261.5185 | 219.1976 | 216.3441 | 302.1986 | 229.3571 | 174.7286 | 88.1824 | 130.0957 | 173.9692 | 137.9557 | 102.7097 | 78.3872 | 77.0045 | 70.4844 | 75.1781 | 89.3885 | 84.1916 | 112.1101 | 65.0109 | 75 | 130.0957 | 75 |
| Net revenue | ALL CATEGORIES AND TIE-OUT TO CHANNEL_PL | sum of categories | 267,554.2186 | 250,861.9907 | 294,377.593 | 310,998.5803 | 348,897.5196 | 331,947.1764 | 306,561.1778 | 314,532.0598 | 353,616.1313 | 409,699.579 | 591,954.7845 | 529,576.1432 | 338,064.9748 | 322,165.6562 | 371,325.7169 | 393,147.1056 | 424,516.7163 | 421,722.2431 | 409,465.9746 | 410,363.9932 | 473,230.2864 | 548,840.6361 | 793,810.8044 | 710,905.9004 | 4,310,576.9544 | 5,617,560.0079 |
| Cost of goods sold | ALL CATEGORIES AND TIE-OUT TO CHANNEL_PL | sum of categories | -97,407.83 | -91,911.62 | -108,572.99 | -115,233.18 | -129,172.82 | -123,340.48 | -114,986.83 | -118,481.12 | -132,968.1408 | -154,148.9518 | -222,856.1126 | -199,492.6186 | -127,427.2951 | -121,508.5615 | -140,135.9365 | -148,462.9036 | -160,408.5745 | -159,452.2918 | -154,915.5913 | -155,353.5585 | -179,267.1658 | -208,042.6491 | -301,094.3927 | -269,823.0175 | -1,608,572.6937 | -2,125,891.9377 |
| Gross profit | ALL CATEGORIES AND TIE-OUT TO CHANNEL_PL | sum of categories | 170,146.3886 | 158,950.3707 | 185,804.603 | 195,765.4003 | 219,724.6996 | 208,606.6964 | 191,574.3478 | 196,050.9398 | 220,647.9906 | 255,550.6272 | 369,098.6719 | 330,083.5246 | 210,637.6797 | 200,657.0947 | 231,189.7804 | 244,684.202 | 264,108.1418 | 262,269.9514 | 254,550.3833 | 255,010.4347 | 293,963.1206 | 340,797.987 | 492,716.4117 | 441,082.8829 | 2,702,004.2607 | 3,491,668.0702 |
| Variable channel costs | ALL CATEGORIES AND TIE-OUT TO CHANNEL_PL | sum of categories | -59,941.0425 | -55,402.2738 | -65,738.4677 | -71,098.0761 | -77,914.841 | -77,649.4874 | -70,356.5049 | -71,599.1434 | -80,704.3135 | -97,129.6458 | -140,289.1231 | -125,463.4694 | -77,085.9492 | -73,446.458 | -84,638.676 | -89,597.6892 | -96,731.9886 | -96,081.8025 | -93,277.6313 | -93,471.616 | -107,780.3582 | -129,660.0902 | -187,490.0294 | -167,872.2046 | -993,286.3883 | -1,297,134.4932 |
| CM1 | ALL CATEGORIES AND TIE-OUT TO CHANNEL_PL | sum of categories | 110,205.3462 | 103,548.097 | 120,066.1353 | 124,667.3242 | 141,809.8587 | 130,957.2091 | 121,217.8429 | 124,451.7965 | 139,943.6771 | 158,420.9814 | 228,809.5489 | 204,620.0553 | 133,551.7305 | 127,210.6367 | 146,551.1044 | 155,086.5128 | 167,376.1532 | 166,188.1488 | 161,272.752 | 161,538.8187 | 186,182.7624 | 211,137.8968 | 305,226.3823 | 273,210.6783 | 1,708,717.8724 | 2,194,533.5771 |
| Paid media | ALL CATEGORIES AND TIE-OUT TO CHANNEL_PL | sum of categories | -34,434.9498 | -34,265.1278 | -42,196.6806 | -42,606.0241 | -48,782.4625 | -47,673.1264 | -45,066.0526 | -46,956.0323 | -50,060.097 | -57,942.3831 | -83,634.8803 | -74,746.7352 | -47,667.869 | -45,379.8828 | -52,250.9927 | -55,264.5713 | -59,612.2533 | -59,157.9454 | -57,378.2161 | -57,443.109 | -66,172.4957 | -76,662.7456 | -110,760.5457 | -99,084.7979 | -608,364.5516 | -786,835.4245 |
| CM2 | ALL CATEGORIES AND TIE-OUT TO CHANNEL_PL | sum of categories | 75,770.3964 | 69,282.9692 | 77,869.4547 | 82,061.3001 | 93,027.3962 | 83,284.0827 | 76,151.7903 | 77,495.7642 | 89,883.5801 | 100,478.5984 | 145,174.6686 | 129,873.3201 | 85,883.8615 | 81,830.7539 | 94,300.1117 | 99,821.9415 | 107,763.9 | 107,030.2034 | 103,894.536 | 104,095.7097 | 120,010.2667 | 134,475.1512 | 194,465.8366 | 174,125.8804 | 1,100,353.3208 | 1,407,698.1525 |
| Check: net revenue less Channel_PL net revenue (must be zero) | ALL CATEGORIES AND TIE-OUT TO CHANNEL_PL | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Check: CM2 less Channel_PL CM2 (must be zero) | ALL CATEGORIES AND TIE-OUT TO CHANNEL_PL | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| label | basis | section | format | kind | bold | value c | value d |
|---|---|---|---|---|---|---|---|
| Cookware: net revenue | YTD actual / FY26 outlook | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | int | calc | False | 972,613.6666 | 1,730,488.9601 |
| Cookware: CM2 | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | int | calc | False | 243,882.5863 | 423,225.342 | |
| Cookware: CM2 % | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | pct | calc | False | 0.2507 | 0.2446 | |
| Cookware: days of inventory at last actual month | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | num1 | calc | False | 23.4995 | 47.9317 | |
| Knives: net revenue | YTD actual / FY26 outlook | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | int | calc | False | 482,631.8371 | 861,301.4306 |
| Knives: CM2 | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | int | calc | False | 144,360.1041 | 253,214.5484 | |
| Knives: CM2 % | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | pct | calc | False | 0.2991 | 0.294 | |
| Knives: days of inventory at last actual month | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | num1 | calc | False | 52.4111 | 47.8949 | |
| Textiles: net revenue | YTD actual / FY26 outlook | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | int | calc | False | 448,075.4476 | 783,598.1251 |
| Textiles: CM2 | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | int | calc | False | 124,786.7759 | 212,133.1946 | |
| Textiles: CM2 % | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | pct | calc | False | 0.2785 | 0.2707 | |
| Textiles: days of inventory at last actual month | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | num1 | calc | False | 121.5862 | 47.8621 | |
| Tableware: net revenue | YTD actual / FY26 outlook | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | int | calc | False | 334,261.9711 | 600,811.3269 |
| Tableware: CM2 | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | int | calc | False | 79,839.268 | 139,700.563 | |
| Tableware: CM2 % | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | pct | calc | False | 0.2389 | 0.2325 | |
| Tableware: days of inventory at last actual month | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | num1 | calc | False | 208.0788 | 112.3287 | |
| Storage: net revenue | YTD actual / FY26 outlook | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | int | calc | False | 188,147.3939 | 334,377.1117 |
| Storage: CM2 | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | int | calc | False | 42,074.4193 | 72,079.6729 | |
| Storage: CM2 % | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | pct | calc | False | 0.2236 | 0.2156 | |
| Storage: days of inventory at last actual month | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | num1 | calc | False | 302.1986 | 130.0957 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Net revenue | GROWTH AND MARGIN | PL | 267,554.2186 | 250,861.9907 | 294,377.593 | 310,998.5803 | 348,897.5196 | 331,947.1764 | 306,561.1778 | 314,532.0598 | 353,616.1313 | 409,699.579 | 591,954.7845 | 529,576.1432 | 338,064.9748 | 322,165.6562 | 371,325.7169 | 393,147.1056 | 424,516.7163 | 421,722.2431 | 409,465.9746 | 410,363.9932 | 473,230.2864 | 548,840.6361 | 793,810.8044 | 710,905.9004 | 4,310,576.9544 | 5,617,560.0079 |
| Growth vs prior month | GROWTH AND MARGIN | -6.24% | 17.35% | 5.65% | 12.19% | -4.86% | -7.65% | 2.6% | 12.43% | 15.86% | 44.49% | -10.54% | -36.16% | -4.7% | 15.26% | 5.88% | 7.98% | -0.66% | -2.91% | 0.22% | 15.32% | 15.98% | 44.63% | -10.44% | ||||
| Growth vs same month prior year | GROWTH AND MARGIN | 26.35% | 28.42% | 26.14% | 26.41% | 21.67% | 27.04% | 33.57% | 30.47% | 33.83% | 33.96% | 34.1% | 34.24% | 30.32% | ||||||||||||||
| Gross margin % | GROWTH AND MARGIN | PL | 62.2% | 61.5% | 63.47% | 65.93% | 65.83% | 61.41% | 64.42% | 60.69% | 63.09% | 61.28% | 62.96% | 62.42% | 62.96% | 62.08% | 62.09% | 61.99% | 62.03% | 62.03% | 62.14% | 62.02% | 61.76% | 61.82% | 61.46% | 62.14% | 62.91% | 61.99% |
| CM1 % | GROWTH AND MARGIN | PL | 40.61% | 39.39% | 41.1% | 43.01% | 43.44% | 37.99% | 41.6% | 37.8% | 40.19% | 37.48% | 38.96% | 38.87% | 40.62% | 39.24% | 39.26% | 39.13% | 39.21% | 39.23% | 39.41% | 39.24% | 38.85% | 38.1% | 37.54% | 38.66% | 39.87% | 38.87% |
| CM2 % | GROWTH AND MARGIN | PL | 28.2% | 25.72% | 26.74% | 29.27% | 29.42% | 23.62% | 26.98% | 22.79% | 25.98% | 23.28% | 24.65% | 24.83% | 26.81% | 25.12% | 25.17% | 25.02% | 25.14% | 25.18% | 25.43% | 25.24% | 24.78% | 24.07% | 23.4% | 24.8% | 25.75% | 24.85% |
| EBITDA % | GROWTH AND MARGIN | PL | 0.54% | -3.96% | 0.77% | 3.98% | 6.72% | -0.91% | 1.19% | -3.31% | 2.99% | 2.59% | 9.1% | 7.92% | 0.63% | -4.39% | -0.59% | 0.59% | 2.46% | 2.38% | 2.06% | 1.86% | 4.21% | 6.21% | 10.56% | 10.86% | 3.16% | 4.26% |
| EBITDA | GROWTH AND MARGIN | PL | 1,509.314 | -9,915.9787 | 2,270.3278 | 12,346.6934 | 23,379.4897 | -3,006.7966 | 3,675.4613 | -10,363.0858 | 10,540.4336 | 10,574.6088 | 53,221.0971 | 42,154.1655 | 2,173.943 | -14,112.4328 | -2,170.4699 | 2,308.4367 | 10,438.2515 | 10,008.0065 | 8,436.8168 | 7,627.7222 | 19,808.6314 | 33,939.8212 | 82,736.1341 | 77,670.79 | 136,385.7301 | 238,865.6507 |
| Orders (all channels) | COMMERCIAL | Channel_PL | 4,190 | 3,892 | 4,581 | 4,860 | 5,350 | 5,184 | 4,878 | 4,913 | 5,507.9068 | 6,370.3126 | 9,188.0814 | 8,205.5203 | 5,229.0122 | 4,974.4014 | 5,723.4654 | 6,049.2552 | 6,520.5578 | 6,466.3607 | 6,267.51 | 6,270.3329 | 7,218.3567 | 8,357.1243 | 12,066.2612 | 10,787.3128 | 67,119.8211 | 85,929.9506 |
| Blended net revenue per order | COMMERCIAL | 63.8554 | 64.4558 | 64.2606 | 63.9915 | 65.2145 | 64.033 | 62.8457 | 64.0204 | 64.2015 | 64.3139 | 64.4264 | 64.539 | 64.6518 | 64.7647 | 64.8778 | 64.991 | 65.1044 | 65.2179 | 65.3315 | 65.4453 | 65.5593 | 65.6734 | 65.7876 | 65.902 | 64.2221 | 65.3737 | |
| Refund rate % of gross sales | COMMERCIAL | 6.92% | 6.82% | 6.76% | 6.74% | 6.74% | 7.01% | 6.74% | 7.59% | 7.18% | 7.19% | 7.19% | 7.2% | 7.2% | 7.21% | 7.21% | 7.22% | 7.22% | 7.23% | 7.24% | 7.24% | 7.25% | 7.25% | 7.26% | 7.27% | 7.04% | 7.24% | |
| Paid media % of net revenue | COMMERCIAL | 12.87% | 13.66% | 14.33% | 13.7% | 13.98% | 14.36% | 14.7% | 14.93% | 14.16% | 14.14% | 14.13% | 14.11% | 14.1% | 14.09% | 14.07% | 14.06% | 14.04% | 14.03% | 14.01% | 14% | 13.98% | 13.97% | 13.95% | 13.94% | 14.11% | 14.01% | |
| Marketing efficiency ratio (net revenue / paid media) | COMMERCIAL | 7.7698 | 7.3212 | 6.9763 | 7.2994 | 7.1521 | 6.963 | 6.8025 | 6.6984 | 7.0638 | 7.0708 | 7.0778 | 7.0849 | 7.0921 | 7.0993 | 7.1066 | 7.1139 | 7.1213 | 7.1288 | 7.1363 | 7.1438 | 7.1515 | 7.1592 | 7.1669 | 7.1747 | 7.0855 | 7.1394 | |
| Shopify EU (DTC): channel ROAS proxy (net revenue / paid media) | COMMERCIAL | 5.934 | 5.6648 | 5.2408 | 5.6129 | 5.5665 | 5.3616 | 5.1138 | 4.9867 | 5.2632 | 5.2632 | 5.2632 | 5.2632 | 5.2632 | 5.2632 | 5.2632 | 5.2632 | 5.2632 | 5.2632 | 5.2632 | 5.2632 | 5.2632 | 5.2632 | 5.2632 | 5.2632 | 5.3464 | 5.2632 | |
| Amazon EU (FBA): channel ROAS proxy (net revenue / paid media) | COMMERCIAL | 11.4859 | 11.5034 | 11.1666 | 10.5647 | 10.097 | 10.0516 | 9.9665 | 10.5932 | 10.5263 | 10.5263 | 10.5263 | 10.5263 | 10.5263 | 10.5263 | 10.5263 | 10.5263 | 10.5263 | 10.5263 | 10.5263 | 10.5263 | 10.5263 | 10.5263 | 10.5263 | 10.5263 | 10.5744 | 10.5263 | |
| Walmart US (WFS): channel ROAS proxy (net revenue / paid media) | COMMERCIAL | 6.8238 | 6.4253 | 6.903 | 7.1992 | 7.7342 | 7.5813 | 8.4812 | 7.5234 | 8.3333 | 8.3333 | 8.3333 | 8.3333 | 8.3333 | 8.3333 | 8.3333 | 8.3333 | 8.3333 | 8.3333 | 8.3333 | 8.3333 | 8.3333 | 8.3333 | 8.3333 | 8.3333 | 7.8933 | 8.3333 | |
| Shopify paid CAC | COMMERCIAL | Channel_PL | 20.7605 | 22.2897 | 23.8088 | 23.1307 | 22.1997 | 21.6891 | 24.5877 | 25.9663 | 23.5653 | 23.6207 | 23.6763 | 23.7321 | 23.7879 | 23.8439 | 23.9001 | 23.9564 | 24.0128 | 24.0694 | 24.1261 | 24.1829 | 24.2399 | 24.297 | 24.3543 | 24.4117 | 23.3063 | 24.1432 |
| Shopify EU (DTC): CM2 per order | COMMERCIAL | Channel_PL | 23.5121 | 23.0937 | 21.1121 | 21.8925 | 22.639 | 20.5835 | 19.1707 | 19.9802 | 21.0898 | 21.1608 | 21.2321 | 21.3035 | 21.3751 | 21.4468 | 21.5188 | 21.5909 | 21.6632 | 21.7357 | 21.8083 | 21.8812 | 21.9542 | 22.0274 | 22.1007 | 22.1743 | 21.3408 | 21.8302 |
| Amazon EU (FBA): CM2 per order | COMMERCIAL | Channel_PL | 14.0723 | 13.5723 | 13.5481 | 13.1932 | 13.347 | 12.1148 | 12.5545 | 12.5532 | 12.6817 | 11.4965 | 11.5119 | 11.5272 | 12.7432 | 12.7585 | 12.7739 | 12.7892 | 12.8044 | 12.8197 | 12.835 | 12.8502 | 12.8654 | 11.68 | 11.6951 | 11.7103 | 12.5217 | 12.4077 |
| Walmart US (WFS): CM2 per order | COMMERCIAL | Channel_PL | 17.1329 | 14.8679 | 16.7627 | 15.7864 | 16.0802 | 16.4013 | 15.3494 | 14.1532 | 15.2427 | 15.2602 | 15.2777 | 15.2951 | 15.3125 | 15.3299 | 15.3472 | 15.3646 | 15.3819 | 15.3992 | 15.4165 | 15.4338 | 15.451 | 15.4682 | 15.4854 | 15.5026 | 15.4393 | 15.4271 |
| Amazon share of net revenue (concentration) | COMMERCIAL | 47.47% | 43.15% | 43.46% | 45.12% | 43.73% | 42.06% | 41.01% | 38.94% | 41.39% | 41.33% | 41.26% | 41.18% | 41.11% | 41.03% | 40.95% | 40.86% | 40.77% | 40.68% | 40.58% | 40.48% | 40.38% | 40.28% | 40.17% | 40.05% | 42.27% | 40.52% | |
| Days of inventory on hand | WORKING CAPITAL AND CASH | Inventory | 223.7382 | 202.0757 | 182.621 | 138.7406 | 135.5874 | 123.0216 | 120.5491 | 97.2921 | 111.529 | 121.0389 | 61.403 | 64.5293 | 128.1701 | 105.0694 | 98.8444 | 87.3069 | 80.8082 | 70.5707 | 75.2152 | 89.4334 | 84.2347 | 112.1685 | 65.0454 | 75 | 64.5293 | 75 |
| Days receivable (marketplace settlement lag) | WORKING CAPITAL AND CASH | Settlements | 10.0198 | 10.7867 | 11.5063 | 11.4764 | 11.7579 | 12.0322 | 10.7109 | 10.8088 | 11.2115 | 11.1619 | 11.2048 | 11.2482 | 11.3817 | 11.4256 | 11.4701 | 11.5152 | 11.5609 | 11.6072 | 11.6541 | 11.7016 | 11.7498 | 11.7147 | 11.7648 | 11.8155 | 11.2482 | 11.8155 |
| Days payable (logistics group) | WORKING CAPITAL AND CASH | AP_Schedule | 34.6654 | 30.5603 | 24.1657 | 26.7316 | 28.8486 | 29.1834 | 29.8988 | 30.8003 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 |
| Cash conversion cycle (DIO + DSO - DPO) | WORKING CAPITAL AND CASH | 199.0925 | 182.3022 | 169.9616 | 123.4854 | 118.4968 | 105.8704 | 101.3612 | 77.3006 | 92.7405 | 102.2008 | 42.6077 | 45.7775 | 109.5518 | 86.495 | 80.3145 | 68.8221 | 62.3691 | 52.1779 | 56.8693 | 71.135 | 65.9845 | 93.8832 | 46.8102 | 56.8155 | 45.7775 | 56.8155 | |
| Cash at bank | WORKING CAPITAL AND CASH | BS | 396,444.4392 | 378,620.8784 | 473,742.3177 | 328,674.2766 | 453,889.7159 | 495,519.1551 | 332,377.757 | 391,452.1962 | 312,681.1137 | 288,663.1982 | 399,941.0409 | 611,228.1591 | 487,746.8379 | 441,345.6715 | 504,001.6102 | 385,995.6654 | 458,320.2354 | 505,412.126 | 259,894.0613 | 257,728.9573 | 118,370.8804 | 1,825.2167 | 140,551.6514 | 346,148.3018 | 611,228.1591 | 346,148.3018 |
| Cash headroom over the minimum buffer | WORKING CAPITAL AND CASH | 246,444.4392 | 228,620.8784 | 323,742.3177 | 178,674.2766 | 303,889.7159 | 345,519.1551 | 182,377.757 | 241,452.1962 | 162,681.1137 | 138,663.1982 | 249,941.0409 | 461,228.1591 | 337,746.8379 | 291,345.6715 | 354,001.6102 | 235,995.6654 | 308,320.2354 | 355,412.126 | 109,894.0613 | 107,728.9573 | -31,629.1196 | -148,174.7833 | -9,448.3486 | 196,148.3018 | 461,228.1591 | 196,148.3018 | |
| Net debt / (net cash) | WORKING CAPITAL AND CASH | BS | -3,616 | 6,991.1777 | -95,391.7469 | 42,369.4244 | -90,198.5525 | -139,226.4827 | 16,470.1839 | -50,095.5165 | 21,137.4845 | 37,570.2054 | -81,340.2393 | -300,307.6632 | -184,554.6497 | -145,930.0929 | -216,411.245 | -106,279.4212 | -186,527.3254 | -241,592.0711 | -4,096.6919 | -10,004.4151 | 121,230.3794 | 229,601.9902 | 82,650.4148 | -131,222.7835 | -300,307.6632 | -131,222.7835 |
| Inventory on hand, net | WORKING CAPITAL AND CASH | BS | 709,122.4338 | 663,530.0697 | 646,099.7628 | 540,452.3633 | 586,135.7582 | 522,612.8516 | 465,368.1044 | 383,198.7118 | 514,900.8492 | 624,387.6676 | 478,554.8531 | 435,689.7832 | 552,788.9753 | 478,424.8827 | 468,862.3207 | 453,385.6259 | 438,794.7952 | 393,633.428 | 394,470.7432 | 470,384.7381 | 528,303.0173 | 790,119.455 | 685,248.076 | 685,248.076 | 435,689.7832 | 685,248.076 |
| Net working capital | WORKING CAPITAL AND CASH | BS | 705,893.314 | 704,129.3353 | 594,806.6631 | 724,149.8367 | 611,442.3264 | 557,134.5298 | 710,779.8284 | 631,670.7426 | 709,810.698 | 733,231.6615 | 664,003.3551 | 483,698.8417 | 598,182.545 | 589,299.7178 | 513,301.7485 | 607,752.5334 | 534,694.6541 | 486,439.2093 | 729,222.5299 | 727,843.7954 | 875,838.9428 | 1,015,152.8669 | 947,991.0056 | 808,893.5844 | 483,698.8417 | 808,893.5844 |
| Operating cash flow, trailing three months | WORKING CAPITAL AND CASH | CF | 219,122.7835 | 219,122.7835 | 219,122.7835 | 193,106.7835 | 203,713.9612 | 94,531.0366 | 232,292.2079 | 98,524.231 | 49,496.3008 | 201,692.9673 | 135,127.267 | 204,860.268 | 219,792.9889 | 99,382.5442 | -121,084.8797 | -6,831.8662 | 292.6905 | -71,688.4615 | 36,943.3623 | -44,804.5419 | -101,369.2876 | 134,626.0916 | 127,218.3684 | 256,953.1629 | ||
| Cash runway in months at the trailing burn (blank if cash generative) | WORKING CAPITAL AND CASH | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 12.4871 | 169.4979 | n/a | 21.1504 | n/a | 17.2569 | 3.5032 | n/a | n/a | n/a | |||
| Headcount (FTE) | PEOPLE | Opex | 10 | 10 | 10 | 11 | 11 | 11 | 11 | 11 | 11 | 12 | 13 | 13 | 13 | 14 | 14 | 14 | 14 | 14 | 14 | 14 | 14 | 14 | 14 | 14 | 13 | 14 |
| Annualised net revenue per FTE | PEOPLE | 321,065.0624 | 301,034.3889 | 353,253.1116 | 339,271.1785 | 380,615.476 | 362,124.1925 | 334,430.3758 | 343,125.8834 | 385,763.0524 | 409,699.579 | 546,419.8011 | 488,839.5168 | 312,059.9767 | 276,141.991 | 318,279.1859 | 336,983.2334 | 363,871.4711 | 361,476.2084 | 350,970.8354 | 351,740.5656 | 405,625.9598 | 470,434.831 | 680,409.2609 | 609,347.9146 | 331,582.8426 | 401,254.2863 |
| PO ref | Supplier | Category | PO date | Deposit % | FOB value (EUR) | Deposit (EUR) | Deposit paid | ETD (ship date) | Balance (EUR) | Balance paid | ETA (arrival) | Landed uplift | Landed value (EUR) | Status at last actual | Deposit month | ETD month | ETA month |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| PO-2025-041 | Foshan Crestware Manufacturing Co. | Cookware | 2025-10-06 | 30% | 96,000 | 28,800 | 2025-10-06 | 2025-12-08 | 67,200 | 2025-12-08 | 2026-01-22 | 0.22 | 117,120 | Received | 2025-10-31 | 2025-12-31 | 2026-01-31 |
| PO-2025-044 | Chaozhou Terra Ceramics Co. | Tableware | 2025-10-20 | 30% | 58,000 | 17,400 | 2025-10-20 | 2025-12-15 | 40,600 | 2025-12-15 | 2026-01-30 | 0.24 | 71,920 | Received | 2025-10-31 | 2025-12-31 | 2026-01-31 |
| PO-2025-047 | Yangjiang Edgeline Cutlery Ltd | Knives | 2025-11-18 | 30% | 41,000 | 12,300 | 2025-11-18 | 2026-01-20 | 28,700 | 2026-01-20 | 2026-03-05 | 0.14 | 46,740 | Received | 2025-11-30 | 2026-01-31 | 2026-03-31 |
| PO-2025-049 | Ningbo Homeform Plastics Co. | Storage | 2025-12-02 | 30% | 36,000 | 10,800 | 2025-12-02 | 2026-02-10 | 25,200 | 2026-02-10 | 2026-03-28 | 0.2 | 43,200 | Received | 2025-12-31 | 2026-02-28 | 2026-03-31 |
| PO-2026-003 | Guimaraes Textil Norte Lda | Textiles | 2026-01-12 | 50% | 48,000 | 24,000 | 2026-01-12 | 2026-02-20 | 24,000 | 2026-02-20 | 2026-02-27 | 0.06 | 50,880 | Received | 2026-01-31 | 2026-02-28 | 2026-02-28 |
| PO-2026-007 | Foshan Crestware Manufacturing Co. | Cookware | 2026-02-02 | 30% | 88,000 | 26,400 | 2026-02-02 | 2026-04-06 | 61,600 | 2026-04-06 | 2026-05-22 | 0.22 | 107,360 | Received | 2026-02-28 | 2026-04-30 | 2026-05-31 |
| PO-2026-011 | Chaozhou Terra Ceramics Co. | Tableware | 2026-02-23 | 30% | 52,000 | 15,600 | 2026-02-23 | 2026-04-20 | 36,400 | 2026-04-20 | 2026-06-05 | 0.24 | 64,480 | Received | 2026-02-28 | 2026-04-30 | 2026-06-30 |
| PO-2026-014 | Guimaraes Textil Norte Lda | Textiles | 2026-03-16 | 50% | 54,000 | 27,000 | 2026-03-16 | 2026-04-24 | 27,000 | 2026-04-24 | 2026-05-01 | 0.06 | 57,240 | Received | 2026-03-31 | 2026-04-30 | 2026-05-31 |
| PO-2026-018 | Yangjiang Edgeline Cutlery Ltd | Knives | 2026-04-06 | 30% | 46,000 | 13,800 | 2026-04-06 | 2026-06-08 | 32,200 | 2026-06-08 | 2026-07-24 | 0.14 | 52,440 | Received | 2026-04-30 | 2026-06-30 | 2026-07-31 |
| PO-2026-022 | Ningbo Homeform Plastics Co. | Storage | 2026-05-04 | 30% | 34,000 | 10,200 | 2026-05-04 | 2026-07-06 | 23,800 | 2026-07-06 | 2026-08-20 | 0.2 | 40,800 | Received | 2026-05-31 | 2026-07-31 | 2026-08-31 |
| PO-2026-024 | Foshan Crestware Manufacturing Co. | Cookware | 2026-05-25 | 30% | 120,000 | 36,000 | 2026-05-25 | 2026-07-27 | 84,000 | 2026-07-27 | 2026-09-11 | 0.22 | 146,400 | In transit | 2026-05-31 | 2026-07-31 | 2026-09-30 |
| PO-2026-025 | Yangjiang Edgeline Cutlery Ltd | Knives | 2026-06-01 | 30% | 38,000 | 11,400 | 2026-06-01 | 2026-08-03 | 26,600 | 2026-08-03 | 2026-09-18 | 0.14 | 43,320 | In transit | 2026-06-30 | 2026-08-31 | 2026-09-30 |
| PO-2026-026 | Foshan Crestware Manufacturing Co. | Cookware | 2026-06-08 | 30% | 142,000 | 42,600 | 2026-06-08 | 2026-09-04 | 99,400 | 2026-09-04 | 2026-10-19 | 0.22 | 173,240 | Open: deposit paid | 2026-06-30 | 2026-09-30 | 2026-10-31 |
| PO-2026-029 | Chaozhou Terra Ceramics Co. | Tableware | 2026-06-22 | 30% | 76,000 | 22,800 | 2026-06-22 | 2026-08-24 | 53,200 | 2026-08-24 | 2026-10-09 | 0.24 | 94,240 | In transit | 2026-06-30 | 2026-08-31 | 2026-10-31 |
| PO-2026-031 | Guimaraes Textil Norte Lda | Textiles | 2026-07-13 | 50% | 68,000 | 34,000 | 2026-07-13 | 2026-09-18 | 34,000 | 2026-09-18 | 2026-09-25 | 0.06 | 72,080 | Open: deposit paid | 2026-07-31 | 2026-09-30 | 2026-09-30 |
| PO-2026-034 | Yangjiang Edgeline Cutlery Ltd | Knives | 2026-07-27 | 30% | 62,000 | 18,600 | 2026-07-27 | 2026-09-28 | 43,400 | 2026-09-28 | 2026-11-13 | 0.14 | 70,680 | Open: deposit paid | 2026-07-31 | 2026-09-30 | 2026-11-30 |
| PO-2026-037 | Ningbo Homeform Plastics Co. | Storage | 2026-08-17 | 30% | 28,000 | 8,400 | 2026-08-17 | 2026-10-19 | 19,600 | 2026-10-19 | 2026-12-04 | 0.2 | 33,600 | Open: deposit paid | 2026-08-31 | 2026-10-31 | 2026-12-31 |
| PO-2026-040 | Foshan Crestware Manufacturing Co. | Cookware | 2026-09-21 | 30% | 98,000 | 29,400 | 2026-09-21 | 2026-11-23 | 68,600 | 2026-11-23 | 2027-01-08 | 0.22 | 119,560 | Planned | 2026-09-30 | 2026-11-30 | 2027-01-31 |
| PO-2026-043 | Chaozhou Terra Ceramics Co. | Tableware | 2026-10-12 | 30% | 60,000 | 18,000 | 2026-10-12 | 2026-12-14 | 42,000 | 2026-12-14 | 2027-01-29 | 0.24 | 74,400 | Planned | 2026-10-31 | 2026-12-31 | 2027-01-31 |
| Measure | Value |
|---|---|
| fob | 1,245,000 |
| deposits | 407,500 |
| balances | 837,500 |
| landed | 1,479,700 |
| Measure | Value |
|---|---|
| FOB value of open POs (EUR) | 692,000 |
| of which deposits already paid (EUR) | 173,800 |
| of which balances already paid on shipped POs (EUR) | 163,800 |
| Cash still to pay on open POs (EUR) | 354,400 |
| Landed value of open POs (EUR) | 827,520 |
| category | ytd net revenue | fy26 net revenue | ytd cm2 | fy26 cm2 | ytd cm2 pct | fy26 cm2 pct | dio last actual | dio dec26 |
|---|---|---|---|---|---|---|---|---|
| Cookware | 972,613.6666 | 1,730,488.9601 | 243,882.5863 | 423,225.342 | 25.07% | 24.46% | 23.4995 | 47.9317 |
| Knives | 482,631.8371 | 861,301.4306 | 144,360.1041 | 253,214.5484 | 29.91% | 29.4% | 52.4111 | 47.8949 |
| Textiles | 448,075.4476 | 783,598.1251 | 124,786.7759 | 212,133.1946 | 27.85% | 27.07% | 121.5862 | 47.8621 |
| Tableware | 334,261.9711 | 600,811.3269 | 79,839.268 | 139,700.563 | 23.89% | 23.25% | 208.0788 | 112.3287 |
| Storage | 188,147.3939 | 334,377.1117 | 42,074.4193 | 72,079.6729 | 22.36% | 21.56% | 302.1986 | 130.0957 |
Receivables & payables
Base · EUR · 2026-01 to 2027-12 · A: actual · F: forecast
| Measure | Value |
|---|---|
| as at | 2026-08-31 |
| counterparty | item | group | amount | due date | days past due | not due | d1 30 | d31 60 | d61 90 | over 90 | action |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Shopify International Ltd | Shopify Payments: payouts in transit, orders 29 to 31 Aug | Marketplace | 16,197.84 | 2026-09-03 | 0 | 16,197.84 | 0 | 0 | 0 | 0 | Settles daily; no action. |
| Amazon EU S.a r.l. | Open settlement period 19 Aug to 1 Sep (unsettled balance) | Marketplace | 41,262 | 2026-09-03 | 0 | 41,262 | 0 | 0 | 0 | 0 | Settles on the 14-day cycle; reconcile the 1-Sep settlement report to the ledger. |
| Amazon EU S.a r.l. | Reserve (unavailable balance, roughly 7 days) | Marketplace | 19,648 | 2026-09-17 | 0 | 19,648 | 0 | 0 | 0 | 0 | Ask account health for a reserve review after 90 days of clean metrics. |
| Amazon EU S.a r.l. | A-to-z claims and refund adjustments under review | Marketplace | 4,584.83 | 2026-09-30 | 0 | 4,584.83 | 0 | 0 | 0 | 0 | Contest claims with tracking evidence within the 30-day window. |
| Walmart.com (Walmart Marketplace) | Settlement cycle 18 to 31 Aug | Marketplace | 15,928 | 2026-09-17 | 0 | 15,928 | 0 | 0 | 0 | 0 | Biweekly cycle; convert at the settlement-date rate. |
| Walmart.com (Walmart Marketplace) | Reserve (14-day new-seller hold) | Marketplace | 7,495.85 | 2026-10-01 | 0 | 7,495.85 | 0 | 0 | 0 | 0 | Hold expected to lapse after six months of clean performance. |
| Amazon EU S.a r.l. | FBA lost and damaged inventory reimbursement claim, raised 15-Jul-26 | Other | 4,120 | 2026-07-15 | 47 | 0 | 0 | 4,120 | 0 | 0 | 46 days open: escalate through Seller Support; write off if unresolved by 31-Oct. |
| Nationale Assuradeuren N.V. | Prepaid insurance, cover to Mar-27 | Other | 9,600 | 2027-03-31 | 0 | 9,600 | 0 | 0 | 0 | 0 | Prepayment, released monthly; not a receivable. |
| Amsterdam Werkplek B.V. | Office rent deposit | Other | 7,780 | 2028-03-31 | 0 | 7,780 | 0 | 0 | 0 | 0 | Refundable at lease end. |
| Measure | Value |
|---|---|
| amount | 126,616.52 |
| not due | 122,496.52 |
| d1 30 | 0 |
| d31 60 | 4,120 |
| d61 90 | 0 |
| over 90 | 0 |
| label | aging total | ledger | difference |
|---|---|---|---|
| Marketplace and payment receivables: aging total vs balance sheet | 105,116.52 | 105,116.5236 | 0 |
| Other receivables and prepaid expenses: aging total vs balance sheet | 21,500 | 21,500 | 0 |
| Measure | Value |
|---|---|
| as at | 2026-08-31 |
| counterparty | item | group | amount | due date | days past due | not due | d1 30 | d31 60 | d61 90 | over 90 | action |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Rotterdam Fulfilment Partners B.V. | Invoice RFP-2608: August pick, pack and packaging | Logistics | 9,732 | 2026-09-30 | 0 | 9,732 | 0 | 0 | 0 | 0 | 30-day terms; approved for the 25-Sep run. |
| Benelux Parcel Services B.V. | August carrier invoice (parcels and returns) | Logistics | 12,558 | 2026-09-25 | 0 | 12,558 | 0 | 0 | 0 | 0 | Reconcile surcharge lines to the rate card before release. |
| Northsea Freight Forwarding B.V. | FCL freight, duty and handling on PO-2026-022 (arrived 20-Aug) | Logistics | 7,103.78 | 2026-09-19 | 0 | 7,103.78 | 0 | 0 | 0 | 0 | Matches the landed cost posted on receipt. |
| Northsea Freight Forwarding B.V. | Invoice NF-1177: disputed demurrage charge, June arrival | Logistics | 2,000 | 2026-07-15 | 47 | 0 | 0 | 2,000 | 0 | 0 | 47 days overdue, disputed: forwarder failed to book the customs slot. Hold pending credit note. |
| Meta Platforms Ireland Ltd | August advertising invoice | Paid media | 6,571 | 2026-09-10 | 0 | 6,571 | 0 | 0 | 0 | 0 | Reverse-charged VAT; pays on the 10th. |
| Google Ireland Ltd | August advertising invoice | Paid media | 2,816 | 2026-09-10 | 0 | 2,816 | 0 | 0 | 0 | 0 | Reverse-charged VAT; pays on the 10th. |
| Shopify International Ltd | August plan and apps | Other opex | 1,490 | 2026-09-05 | 0 | 1,490 | 0 | 0 | 0 | 0 | Card on file. |
| Klaviyo, Gorgias and SaaS stack | August subscriptions | Other opex | 2,660 | 2026-09-12 | 0 | 2,660 | 0 | 0 | 0 | 0 | Reverse-charged VAT. |
| Van der Berg Accountants B.V. | August accounting and payroll fee | Other opex | 3,872 | 2026-09-25 | 0 | 3,872 | 0 | 0 | 0 | 0 | |
| SupportDesk Lisboa Lda | August customer service (per order) | Other opex | 4,090 | 2026-09-30 | 0 | 4,090 | 0 | 0 | 0 | 0 | Reverse-charged VAT. |
| Studio Nordlicht B.V. | August content production | Other opex | 6,050 | 2026-09-30 | 0 | 6,050 | 0 | 0 | 0 | 0 | |
| Amsterdam Werkplek B.V. | September rent, invoiced in advance | Other opex | 5,808 | 2026-09-01 | 0 | 5,808 | 0 | 0 | 0 | 0 | Paid 1-Sep. |
| Nationale Assuradeuren N.V. | Q3 insurance instalment | Other opex | 3,450 | 2026-09-15 | 0 | 3,450 | 0 | 0 | 0 | 0 | VAT-exempt. |
| Sundry suppliers (11 invoices under EUR 1,000) | Office, travel, recruitment, other G&A | Other opex | 3,798.5 | 2026-09-20 | 0 | 3,798.5 | 0 | 0 | 0 | 0 | Per the AP ledger listing. |
| Measure | Value |
|---|---|
| amount | 71,999.28 |
| not due | 69,999.28 |
| d1 30 | 0 |
| d31 60 | 2,000 |
| d61 90 | 0 |
| over 90 | 0 |
| label | aging total | ledger | difference |
|---|---|---|---|
| Logistics and fulfilment: aging total vs schedule | 31,393.78 | 31,393.7845 | 0 |
| Paid media: aging total vs schedule | 9,387 | 9,387 | 0 |
| Other opex: aging total vs schedule | 31,218.5 | 31,218.501 | 0 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Charged to customers incl. VAT (gross less discounts plus shipping) | SHOPIFY EU (DTC) | Channel_PL x (1 + VAT) | 162,811.165 | 162,299.7389 | 184,993.5039 | 184,654.6579 | 212,292.8512 | 198,842.1713 | 185,416.2781 | 189,787.8012 | 208,446.7978 | 240,325.0154 | 345,508.7681 | 307,540.4245 | 195,318.2471 | 185,163.6375 | 212,290.0712 | 223,558.7559 | 240,080.2747 | 237,178.7536 | 228,990.0255 | 228,180.597 | 261,609.387 | 301,618.7561 | 433,630.3852 | 385,979.3829 | 2,582,919.1732 | 3,133,598.2736 |
| Refunds to customers incl. VAT | SHOPIFY EU (DTC) | Channel_PL x (1 + VAT) | -10,356.975 | -8,931.46 | -11,182.4 | -12,252.44 | -13,949.08 | -13,173.06 | -12,693.47 | -13,939.44 | -14,177.1653 | -16,347.0222 | -23,504.1277 | -20,923.4145 | -13,289.7969 | -12,600.167 | -14,447.5846 | -15,216.0563 | -16,342.2426 | -16,146.3962 | -15,590.5319 | -15,537.0125 | -17,815.0259 | -20,541.6681 | -29,535.2869 | -26,292.3627 | -171,430.0547 | -213,354.1316 |
| Fees and advertising deducted by the platform before payout | SHOPIFY EU (DTC) | Channel_PL | -3,706 | -3,694 | -4,179 | -4,145 | -4,838 | -4,506 | -4,186 | -4,303 | -4,719.3061 | -5,439.5949 | -7,818.286 | -6,957.2853 | -4,417.3903 | -4,186.6267 | -4,798.7048 | -5,052.1015 | -5,424.043 | -5,357.0897 | -5,170.7843 | -5,151.1656 | -5,904.2847 | -6,805.4948 | -9,781.5727 | -8,704.4419 | -58,491.4723 | -70,753.7 |
| NET SETTLEMENT ACCRUED | SHOPIFY EU (DTC) | charged less refunds less fees | 148,748.19 | 149,674.2789 | 169,632.1039 | 168,257.2179 | 193,505.7712 | 181,163.1112 | 168,536.8081 | 171,545.3612 | 189,550.3265 | 218,538.3982 | 314,186.3544 | 279,659.7247 | 177,611.0598 | 168,376.8437 | 193,043.7818 | 203,290.5981 | 218,313.989 | 215,675.2677 | 208,228.7094 | 207,492.4189 | 237,890.0764 | 274,271.5932 | 394,313.5257 | 350,982.5783 | 2,352,997.6462 | 2,849,490.442 |
| Opening receivable | SHOPIFY EU (DTC) | prior month closing | 14,900 | 13,982.19 | 16,831.4689 | 17,500.5728 | 16,124.7907 | 21,227.5619 | 19,926.6732 | 16,708.4813 | 16,197.8426 | 18,955.0326 | 21,148.8772 | 31,418.6354 | 27,063.8443 | 17,188.1671 | 18,040.3761 | 18,681.6563 | 20,329.0598 | 21,127.1602 | 21,567.5268 | 20,151.1654 | 20,079.9115 | 23,789.0076 | 26,542.4122 | 39,431.3526 | ||
| Forecast closing receivable (accrued x lag / days in month) | SHOPIFY EU (DTC) | settlement lag on Assumptions | 14,394.9861 | 16,036.5299 | 16,416.0101 | 16,825.7218 | 18,726.365 | 18,116.3111 | 16,310.0137 | 16,601.164 | 18,955.0326 | 21,148.8772 | 31,418.6354 | 27,063.8443 | 17,188.1671 | 18,040.3761 | 18,681.6563 | 20,329.0598 | 21,127.1602 | 21,567.5268 | 20,151.1654 | 20,079.9115 | 23,789.0076 | 26,542.4122 | 39,431.3526 | 33,966.056 | ||
| Payouts received (cash) | SHOPIFY EU (DTC) | A: bank; F: opening + accrued - forecast closing | -149,666 | -146,825 | -168,963 | -169,633 | -188,403 | -182,464 | -171,755 | -172,056 | -186,793.1364 | -216,344.5536 | -303,916.5962 | -284,014.5158 | -187,486.7371 | -167,524.6347 | -192,402.5016 | -201,643.1946 | -217,515.8886 | -215,234.9011 | -209,645.0707 | -207,563.6728 | -234,180.9803 | -271,518.1886 | -381,424.5853 | -356,447.8749 | -2,340,833.8019 | -2,842,588.2303 |
| CLOSING RECEIVABLE (incl. reserve) | SHOPIFY EU (DTC) | opening + accrued + payouts | 13,982.19 | 16,831.4689 | 17,500.5728 | 16,124.7907 | 21,227.5619 | 19,926.6732 | 16,708.4813 | 16,197.8426 | 18,955.0326 | 21,148.8772 | 31,418.6354 | 27,063.8443 | 17,188.1671 | 18,040.3761 | 18,681.6563 | 20,329.0598 | 21,127.1602 | 21,567.5268 | 20,151.1654 | 20,079.9115 | 23,789.0076 | 26,542.4122 | 39,431.3526 | 33,966.056 | 27,063.8443 | 33,966.056 |
| Days outstanding (closing / accrued x days in month) | SHOPIFY EU (DTC) | memo | 2.914 | 3.1487 | 3.1982 | 2.875 | 3.4007 | 3.2998 | 3.0733 | 2.9271 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | ||
| Charged to customers incl. VAT (gross less discounts) | AMAZON EU (FBA) | Channel_PL x (1 + VAT) | 165,850.2594 | 142,773.6779 | 167,243.5647 | 181,563.9293 | 197,977.0174 | 182,466.5948 | 162,413.6475 | 160,807.0813 | 191,320.9479 | 221,307.5331 | 319,217.0696 | 285,074.8806 | 181,647.3896 | 172,771.2765 | 198,735.2518 | 209,974.3249 | 226,235.1938 | 224,237.6537 | 217,209.2369 | 217,154.7321 | 249,788.6296 | 288,939.1152 | 416,769.8061 | 372,193.7641 | 2,378,016.2034 | 2,975,656.3742 |
| Refunds to customers incl. VAT | AMAZON EU (FBA) | Channel_PL x (1 + VAT) | -12,815.175 | -12,335.585 | -13,094.735 | -12,464.52 | -14,123.805 | -14,228.64 | -10,912.48 | -13,208.005 | -14,946.9491 | -17,289.651 | -24,938.8336 | -22,271.475 | -14,191.2023 | -13,497.756 | -15,526.1915 | -16,404.2441 | -17,674.6245 | -17,518.5667 | -16,969.4716 | -16,965.2134 | -19,514.7367 | -22,573.3684 | -32,560.1411 | -29,077.6378 | -182,629.8537 | -232,473.1542 |
| Fees and advertising deducted by the platform before payout | AMAZON EU (FBA) | Channel_PL | -45,624 | -38,937 | -46,270 | -51,807 | -56,333 | -54,341 | -47,084 | -45,409 | -54,328.5725 | -66,457.6228 | -95,801.0217 | -85,502.4757 | -51,468.577 | -48,926.8217 | -56,248.7787 | -59,397.391 | -63,962.3763 | -63,363.1085 | -61,343.704 | -61,294.9982 | -70,468.1221 | -86,138.6854 | -124,172.9145 | -110,825.2497 | -687,894.6926 | -857,610.7271 |
| NET SETTLEMENT ACCRUED | AMAZON EU (FBA) | charged less refunds less fees | 107,411.0844 | 91,501.0929 | 107,878.8297 | 117,292.4093 | 127,520.2124 | 113,896.9548 | 104,417.1675 | 102,190.0763 | 122,045.4264 | 137,560.2593 | 198,477.2144 | 177,300.9299 | 115,987.6103 | 110,346.6988 | 126,960.2815 | 134,172.6898 | 144,598.193 | 143,355.9786 | 138,896.0613 | 138,894.5205 | 159,805.7708 | 180,227.0614 | 260,036.7505 | 232,290.8765 | 1,507,491.6572 | 1,885,572.4929 |
| Opening receivable | AMAZON EU (FBA) | prior month closing | 118,600 | 65,087.0843 | 72,156.1772 | 79,788.007 | 85,470.4163 | 93,069.6287 | 88,954.5835 | 67,025.751 | 65,494.8273 | 85,431.7985 | 93,185.9821 | 138,934.0501 | 120,107.0815 | 78,572.2521 | 82,760.0241 | 86,005.352 | 93,920.8829 | 97,953.6146 | 100,349.185 | 94,090.8802 | 94,089.8365 | 111,864.0395 | 122,089.2996 | 182,025.7254 | ||
| Forecast closing receivable (accrued x lag / days in month) | AMAZON EU (FBA) | settlement lag on Assumptions | 72,762.3475 | 68,625.8197 | 73,079.2072 | 82,104.6865 | 86,384.66 | 79,727.8684 | 70,734.2103 | 69,225.5356 | 85,431.7985 | 93,185.9821 | 138,934.0501 | 120,107.0815 | 78,572.2521 | 82,760.0241 | 86,005.352 | 93,920.8829 | 97,953.6146 | 100,349.185 | 94,090.8802 | 94,089.8365 | 111,864.0395 | 122,089.2996 | 182,025.7254 | 157,358.3357 | ||
| Payouts received (cash) | AMAZON EU (FBA) | A: bank; F: opening + accrued - forecast closing | -160,924 | -84,432 | -100,247 | -111,610 | -119,921 | -118,012 | -126,346 | -103,721 | -102,108.4552 | -129,806.0756 | -152,729.1464 | -196,127.8984 | -157,522.4397 | -106,158.9268 | -123,714.9536 | -126,257.159 | -140,565.4613 | -140,960.4082 | -145,154.366 | -138,895.5642 | -142,031.5677 | -170,001.8013 | -200,100.3248 | -256,958.2662 | -1,505,984.5757 | -1,848,321.2387 |
| CLOSING RECEIVABLE (incl. reserve) | AMAZON EU (FBA) | opening + accrued + payouts | 65,087.0843 | 72,156.1772 | 79,788.007 | 85,470.4163 | 93,069.6287 | 88,954.5835 | 67,025.751 | 65,494.8273 | 85,431.7985 | 93,185.9821 | 138,934.0501 | 120,107.0815 | 78,572.2521 | 82,760.0241 | 86,005.352 | 93,920.8829 | 97,953.6146 | 100,349.185 | 94,090.8802 | 94,089.8365 | 111,864.0395 | 122,089.2996 | 182,025.7254 | 157,358.3357 | 120,107.0815 | 157,358.3357 |
| Days outstanding (closing / accrued x days in month) | AMAZON EU (FBA) | memo | 18.7848 | 22.0803 | 22.9278 | 21.8609 | 22.6251 | 23.4303 | 19.899 | 19.8683 | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 21 | ||
| Charged to customers incl. VAT (gross less discounts) | WALMART US (WFS) | Channel_PL x (1 + VAT) | 15,552.5579 | 16,994.1306 | 24,480.6844 | 30,636.4842 | 34,807.5229 | 41,662.6264 | 41,117.4041 | 50,623.4946 | 50,551.0436 | 59,873.3712 | 88,428.7598 | 80,860.4756 | 52,756.5532 | 51,379.362 | 60,514.8537 | 65,467.1122 | 72,224.92 | 73,300.2333 | 72,701.7757 | 74,422.7886 | 87,655.5097 | 103,820.4257 | 153,335.4695 | 140,212.0646 | 535,588.5553 | 1,007,791.0682 |
| Refunds to customers incl. VAT | WALMART US (WFS) | Channel_PL x (1 + VAT) | -1,516.4093 | -1,656.0999 | -2,269.0114 | -3,041.744 | -3,085.9232 | -3,414.2599 | -3,621.7663 | -4,512.5448 | -4,522.9881 | -5,357.0911 | -7,912.0469 | -7,234.8847 | -4,720.3232 | -4,597.1008 | -5,414.4869 | -5,857.5837 | -6,462.2297 | -6,558.4419 | -6,504.8957 | -6,658.8811 | -7,842.8614 | -9,289.196 | -13,719.4894 | -12,545.29 | -48,144.7696 | -90,170.7798 |
| Fees and advertising deducted by the platform before payout | WALMART US (WFS) | Channel_PL | -5,777.9923 | -6,502.4015 | -8,997.1483 | -11,114.1002 | -12,422.3035 | -15,040.6137 | -14,375.5575 | -18,369.1756 | -17,733.6186 | -20,993.5864 | -30,990.772 | -28,324.4401 | -18,470.8928 | -17,979.8829 | -21,166.4031 | -22,887.3458 | -25,237.5234 | -25,600.7499 | -25,379.3363 | -25,967.4521 | -30,569.6892 | -36,189.5564 | -53,423.4558 | -48,827.4312 | -190,641.7098 | -351,699.7189 |
| NET SETTLEMENT ACCRUED | WALMART US (WFS) | charged less refunds less fees | 8,258.1564 | 8,835.6292 | 13,214.5247 | 16,480.6401 | 19,299.2962 | 23,207.7527 | 23,120.0803 | 27,741.7742 | 28,294.4369 | 33,522.6937 | 49,525.9409 | 45,301.1508 | 29,565.3373 | 28,802.3783 | 33,933.9637 | 36,722.1827 | 40,525.1669 | 41,141.0414 | 40,817.5437 | 41,796.4554 | 49,242.9591 | 58,341.6733 | 86,192.5243 | 78,839.3435 | 296,802.0759 | 565,920.5695 |
| Opening receivable | WALMART US (WFS) | prior month closing | 0 | 6,395.1564 | 7,326.7856 | 10,620.3103 | 13,945.9504 | 14,784.2465 | 18,766.9992 | 18,563.0795 | 23,423.8537 | 22,635.5495 | 25,953.0532 | 39,620.7527 | 35,071.8587 | 22,889.2934 | 24,687.7529 | 26,271.4557 | 29,377.7461 | 31,374.3227 | 32,912.8331 | 31,600.679 | 32,358.5461 | 39,394.3672 | 45,167.7471 | 68,954.0194 | ||
| Forecast closing receivable (accrued x lag / days in month) | WALMART US (WFS) | settlement lag on Assumptions | 6,393.4114 | 7,573.3965 | 10,230.5998 | 13,184.5121 | 14,941.3906 | 18,566.2022 | 17,899.417 | 21,477.5026 | 22,635.5495 | 25,953.0532 | 39,620.7527 | 35,071.8587 | 22,889.2934 | 24,687.7529 | 26,271.4557 | 29,377.7461 | 31,374.3227 | 32,912.8331 | 31,600.679 | 32,358.5461 | 39,394.3672 | 45,167.7471 | 68,954.0194 | 61,036.9111 | ||
| Payouts received (cash) | WALMART US (WFS) | A: bank; F: opening + accrued - forecast closing | -1,863 | -7,904 | -9,921 | -13,155 | -18,461 | -19,225 | -23,324 | -22,881 | -29,082.7411 | -30,205.19 | -35,858.2413 | -49,850.0448 | -41,747.9026 | -27,003.9189 | -32,350.2608 | -33,615.8923 | -38,528.5903 | -39,602.531 | -42,129.6978 | -41,038.5883 | -42,207.138 | -52,568.2935 | -62,406.2519 | -86,756.4518 | -261,730.2172 | -539,955.5171 |
| CLOSING RECEIVABLE (incl. reserve) | WALMART US (WFS) | opening + accrued + payouts | 6,395.1564 | 7,326.7856 | 10,620.3103 | 13,945.9504 | 14,784.2465 | 18,766.9992 | 18,563.0795 | 23,423.8537 | 22,635.5495 | 25,953.0532 | 39,620.7527 | 35,071.8587 | 22,889.2934 | 24,687.7529 | 26,271.4557 | 29,377.7461 | 31,374.3227 | 32,912.8331 | 31,600.679 | 32,358.5461 | 39,394.3672 | 45,167.7471 | 68,954.0194 | 61,036.9111 | 35,071.8587 | 61,036.9111 |
| Days outstanding (closing / accrued x days in month) | WALMART US (WFS) | memo | 24.0066 | 23.2185 | 24.9142 | 25.3861 | 23.7476 | 24.2596 | 24.8899 | 26.1749 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | ||
| Charged to customers incl. VAT | ALL CHANNELS | sum | 344,213.9823 | 322,067.5474 | 376,717.753 | 396,855.0714 | 445,077.3915 | 422,971.3924 | 388,947.3298 | 401,218.3772 | 450,318.7893 | 521,505.9196 | 753,154.5974 | 673,475.7806 | 429,722.1899 | 409,314.276 | 471,540.1767 | 499,000.193 | 538,540.3884 | 534,716.6406 | 518,901.0382 | 519,758.1178 | 599,053.5262 | 694,378.2969 | 1,003,735.6608 | 898,385.2116 | 5,496,523.932 | 7,117,045.716 |
| Refunds incl. VAT | ALL CHANNELS | sum | -24,688.5593 | -22,923.1449 | -26,546.1464 | -27,758.704 | -31,158.8082 | -30,815.9599 | -27,227.7163 | -31,659.9898 | -33,647.1025 | -38,993.7643 | -56,355.0082 | -50,429.7742 | -32,201.3224 | -30,695.0238 | -35,388.263 | -37,477.8841 | -40,479.0968 | -40,223.4048 | -39,064.8992 | -39,161.107 | -45,172.624 | -52,404.2325 | -75,814.9173 | -67,915.2905 | -402,204.678 | -535,998.0656 |
| Fees and advertising deducted | ALL CHANNELS | sum | -55,107.9923 | -49,133.4015 | -59,446.1483 | -67,066.1002 | -73,593.3035 | -73,887.6137 | -65,645.5575 | -68,081.1756 | -76,781.4972 | -92,890.8041 | -134,610.0796 | -120,784.2011 | -74,356.8601 | -71,093.3313 | -82,213.8866 | -87,336.8383 | -94,623.9427 | -94,320.9481 | -91,893.8246 | -92,413.6159 | -106,942.096 | -129,133.7366 | -187,377.9429 | -168,357.1228 | -937,027.8747 | -1,280,064.146 |
| Net settlement accrued | ALL CHANNELS | sum | 264,417.4307 | 250,011.001 | 290,725.4583 | 302,030.2673 | 340,325.2798 | 318,267.8188 | 296,074.056 | 301,477.2117 | 339,890.1897 | 389,621.3511 | 562,189.5096 | 502,261.8053 | 323,164.0074 | 307,525.9209 | 353,938.027 | 374,185.4706 | 403,437.3489 | 400,172.2876 | 387,942.3143 | 388,183.3949 | 446,938.8062 | 512,840.3278 | 740,542.8005 | 662,112.7983 | 4,157,291.3793 | 5,300,983.5044 |
| Payouts received (cash) | ALL CHANNELS | sum | -312,453 | -239,161 | -279,131 | -294,398 | -326,785 | -319,701 | -321,425 | -298,658 | -317,984.3327 | -376,355.8193 | -492,503.9839 | -529,992.459 | -386,757.0793 | -300,687.4804 | -348,467.716 | -361,516.2458 | -396,609.9401 | -395,797.8403 | -396,929.1346 | -387,497.8254 | -418,419.6859 | -494,088.2833 | -643,931.162 | -700,162.5929 | -4,108,548.5948 | -5,230,864.9861 |
| MARKETPLACE RECEIVABLES (to balance sheet) | ALL CHANNELS | sum | 85,464.4307 | 96,314.4317 | 107,908.89 | 115,541.1573 | 129,081.4371 | 127,648.2558 | 102,297.3118 | 105,116.5236 | 127,022.3806 | 140,287.9125 | 209,973.4382 | 182,242.7845 | 118,649.7126 | 125,488.1531 | 130,958.464 | 143,627.6888 | 150,455.0976 | 154,829.5449 | 145,842.7246 | 146,528.2941 | 175,047.4144 | 193,799.4589 | 290,411.0974 | 252,361.3028 | 182,242.7845 | 252,361.3028 |
| Blended days outstanding | ALL CHANNELS | memo | 10.0198 | 10.7867 | 11.5063 | 11.4764 | 11.7579 | 12.0322 | 10.7109 | 10.8088 | 11.2115 | 11.1619 | 11.2048 | 11.2482 | 11.3817 | 11.4256 | 11.4701 | 11.5152 | 11.5609 | 11.6072 | 11.6541 | 11.7016 | 11.7498 | 11.7147 | 11.7648 | 11.8155 | ||
| Opening refund liability | REFUND LIABILITY (expected refunds on month-end sales still inside the return window) | 19,400 | 9,369.3461 | 9,652.55 | 10,123.36 | 10,991.7472 | 11,914.8685 | 12,205.3213 | 10,482.7332 | 12,212.3106 | 13,389.7762 | 15,025.7677 | 22,453.0481 | 19,456.0556 | 12,431.1562 | 13,127.5641 | 13,678.8987 | 14,979.2986 | 15,667.3526 | 16,098.2129 | 15,140.6141 | 15,188.5019 | 18,116.8948 | 20,353.8816 | 30,450.4503 | |||
| CLOSING REFUND LIABILITY (refunds of the month x window days / days in month) | REFUND LIABILITY (expected refunds on month-end sales still inside the return window) | Assumptions | 9,369.3461 | 9,652.55 | 10,123.36 | 10,991.7472 | 11,914.8685 | 12,205.3213 | 10,482.7332 | 12,212.3106 | 13,389.7762 | 15,025.7677 | 22,453.0481 | 19,456.0556 | 12,431.1562 | 13,127.5641 | 13,678.8987 | 14,979.2986 | 15,667.3526 | 16,098.2129 | 15,140.6141 | 15,188.5019 | 18,116.8948 | 20,353.8816 | 30,450.4503 | 26,417.3216 | 19,456.0556 | 26,417.3216 |
| Movement: (charge) / release to P&L | REFUND LIABILITY (expected refunds on month-end sales still inside the return window) | 10,030.6539 | -283.2038 | -470.81 | -868.3872 | -923.1214 | -290.4527 | 1,722.5881 | -1,729.5774 | -1,177.4657 | -1,635.9915 | -7,427.2804 | 2,996.9925 | 7,024.8994 | -696.4079 | -551.3346 | -1,300.3999 | -688.054 | -430.8603 | 957.5988 | -47.8878 | -2,928.393 | -2,236.9868 | -10,096.5687 | 4,033.1287 | -56.0556 | -6,961.266 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Opening inventory on hand | COOKWARE | prior month | 186,000 | 263,609.3786 | 225,422.0625 | 180,402.4701 | 133,685.2379 | 186,407.6699 | 133,911.3572 | 87,469.2204 | 38,711.4479 | 129,833.9 | 238,962.5638 | 146,233.234 | 134,082.6653 | 200,570.4027 | 149,938.2521 | 161,689.2785 | 169,160.7023 | 173,859.3308 | 163,562.1086 | 164,125.2741 | 195,824.979 | 220,068.5066 | 329,331.4974 | 285,798.4328 | ||
| Receipts: committed POs landed (register) | COOKWARE | SUMIFS Purchase_Orders by ETA month | 117,120 | 0 | 0 | 0 | 107,360 | 0 | 0 | 0 | 146,400 | 173,240 | 0 | 0 | 119,560 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 544,120 | 119,560 |
| Target closing inventory (days of cover x next month cost of goods) | COOKWARE | Assumptions policy | 106,764 | 114,049.5484 | 121,675.05 | 138,180.1452 | 137,870.7 | 117,394.5726 | 123,549.7984 | 144,286.8273 | 161,952.9393 | 242,062.9571 | 209,802.5655 | 134,082.6653 | 141,629.1206 | 147,614.5187 | 161,689.2785 | 169,160.7023 | 173,859.3308 | 163,562.1086 | 164,125.2741 | 195,824.979 | 220,068.5066 | 329,331.4974 | 285,798.4328 | 285,798.4328 | ||
| Receipts: uncommitted purchases required by policy | COOKWARE | only beyond the deposit lead time: max(0, target - opening - recovered + COGS + write-offs - committed) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 70,896.2521 | 0 | 0 | 70,174.6946 | 69,398.7821 | 71,644.3812 | 56,285.6691 | 65,287.721 | 96,644.2809 | 99,228.7823 | 196,336.6254 | 82,563.1116 | 113,070.4176 | 70,896.2521 | 920,634.466 |
| Returned stock recovered to sellable inventory | COOKWARE | Product_Contribution | 1,706.0786 | 1,671.2438 | 2,120.8876 | 1,952.7877 | 2,476.8921 | 2,651.9673 | 2,080.9532 | 2,309.4775 | 2,610.3272 | 3,030.0337 | 4,386.3286 | 3,931.728 | 2,514.8349 | 2,401.3457 | 2,773.3749 | 2,942.3803 | 3,183.7634 | 3,169.4722 | 3,083.933 | 3,097.386 | 3,579.7268 | 4,160.8997 | 6,031.6206 | 5,413.9913 | 30,928.7054 | 42,352.7289 |
| Cost of goods shipped | COOKWARE | Product_Contribution | 41,216.7 | 39,858.56 | 47,140.48 | 48,670.02 | 57,114.46 | 55,148.28 | 48,523.09 | 51,067.25 | 57,714.7309 | 66,940.5482 | 96,825.1828 | 86,718.3937 | 55,420.835 | 52,874.8717 | 61,014.0011 | 64,675.7114 | 69,919.757 | 69,543.7323 | 67,605.6716 | 67,838.4466 | 78,329.9916 | 90,961.6494 | 131,732.5989 | 118,130.0189 | 696,937.6957 | 928,047.2854 |
| Write-offs (damaged, unsellable) | COOKWARE | A: Inputs; F: rate x COGS | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 173.1442 | 200.8216 | 290.4755 | 260.1552 | 166.2625 | 158.6246 | 183.042 | 194.0271 | 209.7593 | 208.6312 | 202.817 | 203.5153 | 234.99 | 272.8849 | 395.1978 | 354.3901 | 924.5966 | 2,784.1419 |
| CLOSING INVENTORY ON HAND | COOKWARE | opening + receipts + recovered - COGS - write-offs | 263,609.3786 | 225,422.0625 | 180,402.4701 | 133,685.2379 | 186,407.6699 | 133,911.3572 | 87,469.2204 | 38,711.4479 | 129,833.9 | 238,962.5638 | 146,233.234 | 134,082.6653 | 200,570.4027 | 149,938.2521 | 161,689.2785 | 169,160.7023 | 173,859.3308 | 163,562.1086 | 164,125.2741 | 195,824.979 | 220,068.5066 | 329,331.4974 | 285,798.4328 | 285,798.4328 | 134,082.6653 | 285,798.4328 |
| Days of inventory on hand (closing / COGS x days) | COOKWARE | memo | 198.2665 | 158.3554 | 118.6343 | 82.403 | 101.1764 | 72.8462 | 55.8816 | 23.4995 | 67.4874 | 110.663 | 45.3084 | 47.9317 | 112.1903 | 79.4001 | 82.1511 | 78.4656 | 77.0832 | 70.558 | 75.2582 | 89.4858 | 84.2852 | 112.2372 | 65.086 | 75 | 47.9317 | 75 |
| Trailing three-month average cost of goods | COOKWARE | memo | 41,216.7 | 40,537.63 | 42,738.58 | 45,223.02 | 50,974.9867 | 53,644.2533 | 53,595.2767 | 51,579.54 | 52,435.0236 | 58,574.1764 | 73,826.8207 | 83,494.7083 | 79,654.8038 | 65,004.7001 | 56,436.5692 | 59,521.528 | 65,203.1565 | 68,046.4002 | 69,023.0536 | 68,329.2835 | 71,258.0366 | 79,043.3625 | 100,341.4133 | 113,608.0891 | ||
| Excess over slow-moving threshold (closing less months of cover x average COGS) | COOKWARE | Assumptions | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Slow-moving provision balance | COOKWARE | rate x excess | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Opening inventory on hand | KNIVES | prior month | 98,000 | 80,203.2719 | 64,046.3563 | 91,929.0377 | 70,793.086 | 48,163.2709 | 26,146.65 | 58,074.721 | 37,233.8445 | 56,859.5641 | 29,397.6993 | 60,385.8054 | 57,791.1823 | 60,995.2621 | 63,520.7693 | 69,518.3468 | 72,667.0483 | 74,618.0752 | 70,133.3841 | 70,307.4851 | 83,804.2485 | 94,083.9265 | 140,649.4518 | 121,926.8658 | ||
| Receipts: committed POs landed (register) | KNIVES | SUMIFS Purchase_Orders by ETA month | 0 | 0 | 46,740 | 0 | 0 | 0 | 52,440 | 0 | 43,320 | 0 | 70,680 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 213,180 | 0 |
| Target closing inventory (days of cover x next month cost of goods) | KNIVES | Assumptions policy | 45,561.5625 | 48,227.9032 | 55,411.85 | 57,649.5 | 58,363.5 | 52,209.6774 | 53,281.379 | 62,371.3483 | 69,959.4617 | 104,489.8702 | 90,496.9204 | 57,791.1823 | 60,995.2621 | 63,520.7693 | 69,518.3468 | 72,667.0483 | 74,618.0752 | 70,133.3841 | 70,307.4851 | 83,804.2485 | 94,083.9265 | 140,649.4518 | 121,926.8658 | 121,926.8658 | ||
| Receipts: uncommitted purchases required by policy | KNIVES | only beyond the deposit lead time: max(0, target - opening - recovered + COGS + write-offs - committed) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 32,926.4556 | 25,886.9475 | 24,148.3413 | 30,927.4172 | 29,551.262 | 30,468.2765 | 23,852.4832 | 27,694.8533 | 41,084.7106 | 42,101.5322 | 83,480.0364 | 34,679.8217 | 47,834.7962 | 32,926.4556 | 441,710.4781 |
| Returned stock recovered to sellable inventory | KNIVES | Product_Contribution | 911.7519 | 852.7344 | 1,076.8815 | 1,028.7883 | 1,198.6449 | 1,328.7791 | 1,068.071 | 1,182.0935 | 1,329.1046 | 1,541.4624 | 2,229.442 | 1,996.5313 | 1,275.8154 | 1,217.045 | 1,404.1774 | 1,488.2002 | 1,608.5708 | 1,599.5976 | 1,554.6785 | 1,559.6613 | 1,800.4104 | 2,090.1759 | 3,026.1524 | 2,712.831 | 15,744.2848 | 21,337.3158 |
| Cost of goods shipped | KNIVES | Product_Contribution | 18,708.48 | 17,009.65 | 19,934.2 | 22,164.74 | 23,828.46 | 23,345.4 | 21,580 | 22,022.97 | 24,948.5393 | 28,916.5775 | 41,795.9481 | 37,405.3938 | 23,887.022 | 22,771.5645 | 26,255.2513 | 27,807.3387 | 30,035.7133 | 29,847.2301 | 28,988.4654 | 29,060.4272 | 33,521.6994 | 38,888.023 | 56,259.7807 | 50,396.4379 | 301,660.3587 | 397,718.9535 |
| Write-offs (damaged, unsellable) | KNIVES | A: Inputs; F: rate x COGS | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 74.8456 | 86.7497 | 125.3878 | 112.2162 | 71.6611 | 68.3147 | 78.7658 | 83.422 | 90.1071 | 89.5417 | 86.9654 | 87.1813 | 100.5651 | 116.6641 | 168.7793 | 151.1893 | 399.1994 | 1,193.1569 |
| CLOSING INVENTORY ON HAND | KNIVES | opening + receipts + recovered - COGS - write-offs | 80,203.2719 | 64,046.3563 | 91,929.0377 | 70,793.086 | 48,163.2709 | 26,146.65 | 58,074.721 | 37,233.8445 | 56,859.5641 | 29,397.6993 | 60,385.8054 | 57,791.1823 | 60,995.2621 | 63,520.7693 | 69,518.3468 | 72,667.0483 | 74,618.0752 | 70,133.3841 | 70,307.4851 | 83,804.2485 | 94,083.9265 | 140,649.4518 | 121,926.8658 | 121,926.8658 | 57,791.1823 | 121,926.8658 |
| Days of inventory on hand (closing / COGS x days) | KNIVES | memo | 132.897 | 105.4283 | 142.9603 | 95.8185 | 62.6587 | 33.5997 | 83.4252 | 52.4111 | 68.3722 | 31.5158 | 43.3433 | 47.8949 | 79.1582 | 78.1054 | 82.0814 | 78.397 | 77.0137 | 70.4924 | 75.1862 | 89.3976 | 84.1997 | 112.1202 | 65.0164 | 75 | 47.8949 | 75 |
| Trailing three-month average cost of goods | KNIVES | memo | 18,708.48 | 17,859.065 | 18,550.7767 | 19,702.8633 | 21,975.8 | 23,112.8667 | 22,917.9533 | 22,316.1233 | 22,850.5031 | 25,296.0289 | 31,887.0216 | 36,039.3064 | 34,362.788 | 28,021.3268 | 24,304.6126 | 25,611.3848 | 28,032.7678 | 29,230.094 | 29,623.8029 | 29,298.7076 | 30,523.5307 | 33,823.3832 | 42,889.8344 | 48,514.7472 | ||
| Excess over slow-moving threshold (closing less months of cover x average COGS) | KNIVES | Assumptions | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Slow-moving provision balance | KNIVES | rate x excess | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Opening inventory on hand | TEXTILES | prior month | 142,000 | 124,419.5945 | 158,939.7997 | 135,212.9792 | 113,955.3426 | 148,659.9311 | 128,287.1357 | 107,850.7308 | 86,781.7278 | 135,788.1434 | 109,063.898 | 70,464.4603 | 55,777.3697 | 58,829.5481 | 61,223.4864 | 66,958.3283 | 69,943.2051 | 71,771.9765 | 67,412.2078 | 67,533.347 | 80,442.5435 | 90,248.1609 | 134,823.0938 | 116,796.319 | ||
| Receipts: committed POs landed (register) | TEXTILES | SUMIFS Purchase_Orders by ETA month | 0 | 50,880 | 0 | 0 | 57,240 | 0 | 0 | 0 | 72,080 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 180,200 | 0 |
| Target closing inventory (days of cover x next month cost of goods) | TEXTILES | Assumptions policy | 45,825.8304 | 50,612.4677 | 55,491.475 | 57,158.7097 | 53,727.3 | 51,808.3548 | 53,530.9839 | 60,362.7028 | 67,660.2241 | 100,986.761 | 87,403.1744 | 55,777.3697 | 58,829.5481 | 61,223.4864 | 66,958.3283 | 69,943.2051 | 71,771.9765 | 67,412.2078 | 67,533.347 | 80,442.5435 | 90,248.1609 | 134,823.0938 | 116,796.319 | 116,796.319 | ||
| Receipts: uncommitted purchases required by policy | TEXTILES | only beyond the deposit lead time: max(0, target - opening - recovered + COGS + write-offs - committed) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 19,832.7597 | 25,080.6422 | 23,378.6145 | 29,912.4025 | 28,573.2303 | 29,447.7245 | 23,066.0376 | 26,738.5917 | 39,573.4208 | 40,540.9926 | 80,204.7628 | 33,481.9976 | 46,107.1417 | 19,832.7597 | 426,105.559 |
| Returned stock recovered to sellable inventory | TEXTILES | Product_Contribution | 801.1045 | 748.5152 | 992.9995 | 938.9534 | 1,090.1885 | 1,118.1246 | 977.7152 | 1,057.137 | 1,143.9319 | 1,325.8793 | 1,916.4508 | 1,715.1751 | 1,095.3463 | 1,044.2441 | 1,204.0642 | 1,275.3278 | 1,377.6346 | 1,369.1107 | 1,329.8512 | 1,333.3004 | 1,538.1732 | 1,784.651 | 2,582.2529 | 2,313.4976 | 13,826.1749 | 18,247.4539 |
| Cost of goods shipped | TEXTILES | Product_Contribution | 18,381.51 | 17,108.31 | 20,919.82 | 22,196.59 | 23,625.6 | 21,490.92 | 21,414.12 | 22,126.14 | 24,145.0811 | 27,966.226 | 40,394.7044 | 36,126.6454 | 23,054.6461 | 21,963.0313 | 25,305.7077 | 26,783.3313 | 28,909.8581 | 28,708.7906 | 27,863.7126 | 27,913.7834 | 32,177.0174 | 37,302.5732 | 53,929.2375 | 48,275.8119 | 295,895.6669 | 382,187.5011 |
| Write-offs (damaged, unsellable) | TEXTILES | A: Inputs; F: rate x COGS | 0 | 0 | 3,800 | 0 | 0 | 0 | 0 | 0 | 72.4352 | 83.8987 | 121.1841 | 108.3799 | 69.1639 | 65.8891 | 75.9171 | 80.35 | 86.7296 | 86.1264 | 83.5911 | 83.7414 | 96.5311 | 111.9077 | 161.7877 | 144.8274 | 4,185.898 | 1,146.5625 |
| CLOSING INVENTORY ON HAND | TEXTILES | opening + receipts + recovered - COGS - write-offs | 124,419.5945 | 158,939.7997 | 135,212.9792 | 113,955.3426 | 148,659.9311 | 128,287.1357 | 107,850.7308 | 86,781.7278 | 135,788.1434 | 109,063.898 | 70,464.4603 | 55,777.3697 | 58,829.5481 | 61,223.4864 | 66,958.3283 | 69,943.2051 | 71,771.9765 | 67,412.2078 | 67,533.347 | 80,442.5435 | 90,248.1609 | 134,823.0938 | 116,796.319 | 116,796.319 | 55,777.3697 | 116,796.319 |
| Days of inventory on hand (closing / COGS x days) | TEXTILES | memo | 209.8308 | 260.1259 | 200.3651 | 154.0174 | 195.062 | 179.0809 | 156.1294 | 121.5862 | 168.7153 | 120.8951 | 52.332 | 47.8621 | 79.1041 | 78.052 | 82.0253 | 78.3434 | 76.961 | 70.4441 | 75.1348 | 89.3365 | 84.1422 | 112.0436 | 64.972 | 75 | 47.8621 | 75 |
| Trailing three-month average cost of goods | TEXTILES | memo | 18,381.51 | 17,744.91 | 18,803.2133 | 20,074.9067 | 22,247.3367 | 22,437.7033 | 22,176.88 | 21,677.06 | 22,561.7804 | 24,745.8157 | 30,835.3372 | 34,829.1919 | 33,191.9987 | 27,048.1076 | 23,441.1284 | 24,684.0234 | 26,999.6324 | 28,133.9933 | 28,494.1204 | 28,162.0955 | 29,318.1711 | 32,464.458 | 41,136.276 | 46,502.5408 | ||
| Excess over slow-moving threshold (closing less months of cover x average COGS) | TEXTILES | Assumptions | 0 | 34,725.4297 | 3,590.4859 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Slow-moving provision balance | TEXTILES | rate x excess | 0 | 8,681.3574 | 897.6215 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Opening inventory on hand | TABLEWARE | prior month | 121,000 | 178,968.5531 | 165,630.5758 | 150,136.2035 | 133,834.3474 | 115,054.564 | 161,831.892 | 142,086.4757 | 124,395.0371 | 104,558.8109 | 175,794.4095 | 142,524.3096 | 112,731.1987 | 168,093.6417 | 149,933.6512 | 128,981.989 | 106,777.1635 | 82,776.8087 | 58,910.6945 | 58,809.7862 | 70,153.8914 | 78,821.6545 | 117,928.6361 | 102,314.8203 | ||
| Receipts: committed POs landed (register) | TABLEWARE | SUMIFS Purchase_Orders by ETA month | 71,920 | 0 | 0 | 0 | 0 | 64,480 | 0 | 0 | 0 | 94,240 | 0 | 0 | 74,400 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 230,640 | 74,400 |
| Target closing inventory (days of cover x next month cost of goods) | TABLEWARE | Assumptions policy | 37,321.7143 | 39,292.8387 | 42,440.325 | 47,429.5161 | 46,509.45 | 44,574.8226 | 44,836.9839 | 51,777.8308 | 58,112.9779 | 86,851.0011 | 75,268.7134 | 48,098.1616 | 50,799.0308 | 52,938.7625 | 57,977.9069 | 60,647.3861 | 62,321.3069 | 58,619.455 | 58,809.7862 | 70,153.8914 | 78,821.6545 | 117,928.6361 | 102,314.8203 | 102,314.8203 | ||
| Receipts: uncommitted purchases required by policy | TABLEWARE | only beyond the deposit lead time: max(0, target - opening - recovered + COGS + write-offs - committed) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 23,094.7729 | 34,614.0007 | 35,529.5785 | 70,292.1795 | 29,536.4631 | 40,476.0861 | 0 | 233,543.0809 |
| Returned stock recovered to sellable inventory | TABLEWARE | Product_Contribution | 607.7331 | 595.4627 | 746.6677 | 674.2739 | 824.4166 | 901.108 | 778.8437 | 841.1814 | 937.0396 | 1,087.6895 | 1,574.5217 | 1,411.2905 | 902.6581 | 861.8759 | 995.3371 | 1,055.9107 | 1,142.4343 | 1,137.1941 | 1,106.3816 | 1,111.0736 | 1,283.9258 | 1,492.1582 | 2,162.6899 | 1,940.91 | 10,980.2284 | 15,192.5493 |
| Cost of goods shipped | TABLEWARE | Product_Contribution | 14,559.18 | 13,933.44 | 16,241.04 | 16,976.13 | 19,604.2 | 18,603.78 | 18,424.26 | 18,532.62 | 20,711.1323 | 24,020.0308 | 34,740.4004 | 31,111.0682 | 19,880.5735 | 18,964.9715 | 21,881.3552 | 23,191.1628 | 25,067.5863 | 24,928.5228 | 24,229.3747 | 24,308.0449 | 28,061.5565 | 32,579.6172 | 47,171.4544 | 42,290.1257 | 247,457.2818 | 332,554.3455 |
| Write-offs (damaged, unsellable) | TABLEWARE | A: Inputs; F: rate x COGS | 0 | 0 | 0 | 0 | 0 | 0 | 2,100 | 0 | 62.1334 | 72.0601 | 104.2212 | 93.3332 | 59.6417 | 56.8949 | 65.6441 | 69.5735 | 75.2028 | 74.7856 | 72.6881 | 72.9241 | 84.1847 | 97.7389 | 141.5144 | 126.8704 | 2,431.7479 | 997.663 |
| CLOSING INVENTORY ON HAND | TABLEWARE | opening + receipts + recovered - COGS - write-offs | 178,968.5531 | 165,630.5758 | 150,136.2035 | 133,834.3474 | 115,054.564 | 161,831.892 | 142,086.4757 | 124,395.0371 | 104,558.8109 | 175,794.4095 | 142,524.3096 | 112,731.1987 | 168,093.6417 | 149,933.6512 | 128,981.989 | 106,777.1635 | 82,776.8087 | 58,910.6945 | 58,809.7862 | 70,153.8914 | 78,821.6545 | 117,928.6361 | 102,314.8203 | 102,314.8203 | 112,731.1987 | 102,314.8203 |
| Days of inventory on hand (closing / COGS x days) | TABLEWARE | memo | 381.0671 | 332.8436 | 286.5717 | 236.5103 | 181.9351 | 260.9661 | 239.0696 | 208.0788 | 151.4531 | 226.8784 | 123.0766 | 112.3287 | 262.1103 | 221.363 | 182.7328 | 138.1265 | 102.3665 | 70.8955 | 75.2435 | 89.4671 | 84.2665 | 112.2109 | 65.07 | 75 | 112.3287 | 75 |
| Trailing three-month average cost of goods | TABLEWARE | memo | 14,559.18 | 14,246.31 | 14,911.22 | 15,716.87 | 17,607.1233 | 18,394.7033 | 18,877.4133 | 18,520.22 | 19,222.6708 | 21,087.9277 | 26,490.5212 | 29,957.1665 | 28,577.3474 | 23,318.8711 | 20,242.3 | 21,345.8298 | 23,380.0347 | 24,395.7573 | 24,741.8279 | 24,488.6475 | 25,532.9921 | 28,316.4062 | 35,937.5427 | 40,680.3991 | ||
| Excess over slow-moving threshold (closing less months of cover x average COGS) | TABLEWARE | Assumptions | 77,054.2931 | 65,906.4058 | 45,757.6635 | 23,816.2574 | 0 | 33,068.9687 | 9,944.5824 | 0 | 0 | 28,178.9154 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Slow-moving provision balance | TABLEWARE | rate x excess | 19,263.5733 | 16,476.6014 | 11,439.4159 | 5,954.0644 | 0 | 8,267.2422 | 2,486.1456 | 0 | 0 | 7,044.7289 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Opening inventory on hand | STORAGE | prior month | 96,000 | 87,431.3719 | 79,561.7558 | 113,486.8694 | 103,666.3661 | 93,076.124 | 82,324.045 | 72,373.102 | 103,051.0726 | 91,546.0895 | 78,213.8258 | 58,947.0438 | 75,307.3672 | 64,300.1207 | 53,808.7239 | 41,714.3782 | 34,837.5068 | 35,768.6041 | 33,615.0329 | 33,694.8508 | 40,159.0757 | 45,080.7689 | 67,386.776 | 58,411.638 | ||
| Receipts: committed POs landed (register) | STORAGE | SUMIFS Purchase_Orders by ETA month | 0 | 0 | 43,200 | 0 | 0 | 0 | 0 | 40,800 | 0 | 0 | 0 | 33,600 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 117,600 | 0 |
| Target closing inventory (days of cover x next month cost of goods) | STORAGE | Assumptions policy | 21,955.3393 | 23,456.7339 | 25,506.75 | 26,692.9839 | 28,167.75 | 25,089.5806 | 25,575.3387 | 29,935.6656 | 33,572.2856 | 50,135.0423 | 43,414.6057 | 27,720.4748 | 29,253.2692 | 30,460.3937 | 33,332.1198 | 34,837.5068 | 35,768.6041 | 33,615.0329 | 33,694.8508 | 40,159.0757 | 45,080.7689 | 67,386.776 | 58,411.638 | 58,411.638 | ||
| Receipts: uncommitted purchases required by policy | STORAGE | only beyond the deposit lead time: max(0, target - opening - recovered + COGS + write-offs - committed) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5,930.3056 | 14,762.3587 | 11,588.7418 | 13,424.7119 | 19,840.284 | 20,349.0211 | 40,200.5784 | 16,909.763 | 23,184.2834 | 0 | 166,190.048 |
| Returned stock recovered to sellable inventory | STORAGE | Product_Contribution | 352.3319 | 327.0439 | 420.5637 | 382.1967 | 442.8579 | 515.021 | 419.417 | 449.1107 | 505.2059 | 585.9106 | 847.397 | 758.8613 | 484.9231 | 462.5873 | 533.7213 | 565.6694 | 611.4399 | 608.051 | 591.0022 | 592.9275 | 684.4933 | 794.7133 | 1,150.6736 | 1,031.6241 | 6,005.9174 | 8,111.826 |
| Cost of goods shipped | STORAGE | Product_Contribution | 8,920.96 | 8,196.66 | 9,695.45 | 10,202.7 | 11,033.1 | 11,267.1 | 10,370.36 | 10,571.14 | 11,974.2662 | 13,876.5447 | 20,054.0169 | 17,944.7037 | 11,457.7962 | 10,921.2205 | 12,590.2961 | 13,332.8479 | 14,399.5028 | 14,307.4416 | 13,894.2136 | 13,927.205 | 16,063.6303 | 18,633.3845 | 26,954.7104 | 24,143.4771 | 144,107.0016 | 190,625.7259 |
| Write-offs (damaged, unsellable) | STORAGE | A: Inputs; F: rate x COGS | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 35.9228 | 41.6296 | 60.1621 | 53.8341 | 34.3734 | 32.7637 | 37.7709 | 39.9985 | 43.1985 | 42.9223 | 41.6826 | 41.7816 | 48.1909 | 55.9002 | 80.8641 | 72.4304 | 191.5486 | 571.8772 |
| CLOSING INVENTORY ON HAND | STORAGE | opening + receipts + recovered - COGS - write-offs | 87,431.3719 | 79,561.7558 | 113,486.8694 | 103,666.3661 | 93,076.124 | 82,324.045 | 72,373.102 | 103,051.0726 | 91,546.0895 | 78,213.8258 | 58,947.0438 | 75,307.3672 | 64,300.1207 | 53,808.7239 | 41,714.3782 | 34,837.5068 | 35,768.6041 | 33,615.0329 | 33,694.8508 | 40,159.0757 | 45,080.7689 | 67,386.776 | 58,411.638 | 58,411.638 | 75,307.3672 | 58,411.638 |
| Days of inventory on hand (closing / COGS x days) | STORAGE | memo | 303.8207 | 271.785 | 362.8602 | 304.8204 | 261.5185 | 219.1976 | 216.3441 | 302.1986 | 229.3571 | 174.7286 | 88.1824 | 130.0957 | 173.9692 | 137.9557 | 102.7097 | 78.3872 | 77.0045 | 70.4844 | 75.1781 | 89.3885 | 84.1916 | 112.1101 | 65.0109 | 75 | 130.0957 | 75 |
| Trailing three-month average cost of goods | STORAGE | memo | 8,920.96 | 8,558.81 | 8,937.69 | 9,364.9367 | 10,310.4167 | 10,834.3 | 10,890.1867 | 10,736.2 | 10,971.9221 | 12,140.6503 | 15,301.6093 | 17,291.7551 | 16,485.5056 | 13,441.2401 | 11,656.4376 | 12,281.4548 | 13,440.8823 | 14,013.2641 | 14,200.386 | 14,042.9534 | 14,628.3496 | 16,208.0732 | 20,550.575 | 23,243.8573 | ||
| Excess over slow-moving threshold (closing less months of cover x average COGS) | STORAGE | Assumptions | 24,984.6519 | 19,650.0858 | 50,923.0394 | 38,111.8094 | 20,903.2073 | 6,483.945 | 0 | 27,897.6726 | 14,742.635 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Slow-moving provision balance | STORAGE | rate x excess | 6,246.163 | 4,912.5214 | 12,730.7599 | 9,527.9524 | 5,225.8018 | 1,620.9863 | 0 | 6,974.4182 | 3,685.6588 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Opening inventory on hand | TOTAL INVENTORY ON HAND | sum of categories | 643,000 | 734,632.17 | 693,600.55 | 671,167.56 | 555,934.38 | 591,361.56 | 532,501.08 | 467,854.25 | 390,173.13 | 518,586.508 | 631,432.3964 | 478,554.8531 | 435,689.7832 | 552,788.9753 | 478,424.8827 | 468,862.3207 | 453,385.6259 | 438,794.7952 | 393,633.428 | 394,470.7432 | 470,384.7381 | 528,303.0173 | 790,119.455 | 685,248.076 | ||
| Receipts: committed POs landed | TOTAL INVENTORY ON HAND | sum of categories | 189,040 | 50,880 | 89,940 | 0 | 164,600 | 64,480 | 52,440 | 40,800 | 261,800 | 267,480 | 70,680 | 33,600 | 193,960 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,285,740 | 193,960 |
| Receipts: uncommitted purchases (policy) | TOTAL INVENTORY ON HAND | sum of categories | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 123,655.4674 | 50,967.5897 | 47,526.9559 | 131,014.5143 | 133,453.58 | 146,322.741 | 114,792.9317 | 156,240.6508 | 231,756.6971 | 237,749.9067 | 470,514.1825 | 197,171.157 | 270,672.7251 | 123,655.4674 | 2,188,183.6319 |
| Total receipts landed | TOTAL INVENTORY ON HAND | committed + uncommitted | 189,040 | 50,880 | 89,940 | 0 | 164,600 | 64,480 | 52,440 | 40,800 | 261,800 | 267,480 | 70,680 | 157,255.4674 | 244,927.5897 | 47,526.9559 | 131,014.5143 | 133,453.58 | 146,322.741 | 114,792.9317 | 156,240.6508 | 231,756.6971 | 237,749.9067 | 470,514.1825 | 197,171.157 | 270,672.7251 | 1,409,395.4674 | 2,382,143.6319 |
| Returned stock recovered | TOTAL INVENTORY ON HAND | sum of categories | 4,379 | 4,195 | 5,358 | 4,977 | 6,033 | 6,515 | 5,325 | 5,839 | 6,525.6091 | 7,570.9755 | 10,954.14 | 9,813.5863 | 6,273.5778 | 5,987.098 | 6,910.6748 | 7,327.4885 | 7,923.8429 | 7,883.4256 | 7,665.8466 | 7,694.3487 | 8,886.7294 | 10,322.5981 | 14,953.3893 | 13,412.8539 | 77,485.311 | 105,241.8738 |
| Cost of goods shipped | TOTAL INVENTORY ON HAND | sum of categories | 101,786.83 | 96,106.62 | 113,930.99 | 120,210.18 | 135,205.82 | 129,855.48 | 120,311.83 | 124,320.12 | 139,493.7499 | 161,719.9273 | 233,810.2526 | 209,306.2048 | 133,700.8729 | 127,495.6595 | 147,046.6113 | 155,790.3921 | 168,332.4174 | 167,335.7174 | 162,581.4379 | 163,047.9072 | 188,153.8952 | 218,365.2472 | 316,047.782 | 283,235.8714 | 1,686,058.0047 | 2,231,133.8115 |
| Write-offs | TOTAL INVENTORY ON HAND | sum of categories | 0 | 0 | 3,800 | 0 | 0 | 0 | 2,100 | 0 | 418.4812 | 485.1598 | 701.4308 | 627.9186 | 401.1026 | 382.487 | 441.1398 | 467.3712 | 504.9973 | 502.0072 | 487.7443 | 489.1437 | 564.4617 | 655.0957 | 948.1433 | 849.7076 | 8,132.9904 | 6,693.4014 |
| CLOSING INVENTORY ON HAND (gross) | TOTAL INVENTORY ON HAND | sum of categories | 734,632.17 | 693,600.55 | 671,167.56 | 555,934.38 | 591,361.56 | 532,501.08 | 467,854.25 | 390,173.13 | 518,586.508 | 631,432.3964 | 478,554.8531 | 435,689.7832 | 552,788.9753 | 478,424.8827 | 468,862.3207 | 453,385.6259 | 438,794.7952 | 393,633.428 | 394,470.7432 | 470,384.7381 | 528,303.0173 | 790,119.455 | 685,248.076 | 685,248.076 | 435,689.7832 | 685,248.076 |
| Slow-moving provision balance | TOTAL INVENTORY ON HAND | sum of categories | 25,509.7362 | 30,070.4803 | 25,067.7972 | 15,482.0167 | 5,225.8018 | 9,888.2284 | 2,486.1456 | 6,974.4182 | 3,685.6588 | 7,044.7289 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| CLOSING INVENTORY ON HAND, NET (to balance sheet) | TOTAL INVENTORY ON HAND | gross less provision | 709,122.4338 | 663,530.0697 | 646,099.7628 | 540,452.3633 | 586,135.7582 | 522,612.8516 | 465,368.1044 | 383,198.7118 | 514,900.8492 | 624,387.6676 | 478,554.8531 | 435,689.7832 | 552,788.9753 | 478,424.8827 | 468,862.3207 | 453,385.6259 | 438,794.7952 | 393,633.428 | 394,470.7432 | 470,384.7381 | 528,303.0173 | 790,119.455 | 685,248.076 | 685,248.076 | 435,689.7832 | 685,248.076 |
| Provision movement (charge)/release to P&L | TOTAL INVENTORY ON HAND | closing less opening provision | -7,509.7362 | -4,560.7441 | 5,002.6831 | 9,585.7805 | 10,256.2149 | -4,662.4266 | 7,402.0828 | -4,488.2726 | 3,288.7594 | -3,359.0701 | 7,044.7289 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 18,000 | 0 |
| Days of inventory on hand, total | TOTAL INVENTORY ON HAND | memo | 223.7382 | 202.0757 | 182.621 | 138.7406 | 135.5874 | 123.0216 | 120.5491 | 97.2921 | 111.529 | 121.0389 | 61.403 | 64.5293 | 128.1701 | 105.0694 | 98.8444 | 87.3069 | 80.8082 | 70.5707 | 75.2152 | 89.4334 | 84.2347 | 112.1685 | 65.0454 | 75 | 64.5293 | 75 |
| Forward weeks of cover (closing / next month COGS x days / 7) | TOTAL INVENTORY ON HAND | memo | 30.5757 | 26.9607 | 23.9284 | 18.2092 | 19.5171 | 19.6009 | 16.6661 | 11.9874 | 14.2011 | 11.5741 | 10.1254 | 14.4313 | 17.343 | 14.4086 | 12.8982 | 11.9279 | 11.2382 | 10.7222 | 10.7143 | 10.7143 | 10.7143 | 10.7143 | 10.7143 | 10.7143 | 14.4313 | 10.7143 |
| Policy purchases received at FOB (landed / (1 + uplift)) | UNCOMMITTED (POLICY) PURCHASE FLOWS AT FOB | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 105,704.6885 | 46,368.8319 | 43,238.0523 | 112,868.8025 | 114,704.2062 | 125,534.2988 | 98,476.7228 | 132,845.4197 | 197,037.3461 | 202,122.859 | 400,012.3564 | 167,593.5655 | 230,100.5624 | 105,704.6885 | 1,870,903.0237 | |
| Policy purchases shipped at FOB (received in the month after shipment; beyond the horizon assumed equal to the last modelled month) | UNCOMMITTED (POLICY) PURCHASE FLOWS AT FOB | INDEX by lead time | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 105,704.6885 | 46,368.8319 | 43,238.0523 | 112,868.8025 | 114,704.2062 | 125,534.2988 | 98,476.7228 | 132,845.4197 | 197,037.3461 | 202,122.859 | 400,012.3564 | 167,593.5655 | 230,100.5624 | 230,100.5624 | 152,073.5204 | 2,054,634.7542 |
| Policy purchases: deposits paid at order | UNCOMMITTED (POLICY) PURCHASE FLOWS AT FOB | deposit share x FOB received in month + deposit lead | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 31,711.4065 | 13,910.6496 | 12,971.4157 | 33,860.6407 | 34,411.2619 | 37,660.2896 | 29,543.0169 | 39,853.6259 | 59,111.2038 | 60,636.8577 | 120,003.7069 | 50,278.0697 | 69,030.1687 | 69,030.1687 | 69,030.1687 | 69,030.1687 | 92,454.1125 | 707,618.7072 |
| Policy purchases: balances paid at shipment | UNCOMMITTED (POLICY) PURCHASE FLOWS AT FOB | (1 - deposit share) x FOB shipped | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 73,993.2819 | 32,458.1823 | 30,266.6366 | 79,008.1617 | 80,292.9444 | 87,874.0092 | 68,933.706 | 92,991.7938 | 137,926.1423 | 141,486.0013 | 280,008.6495 | 117,315.4959 | 161,070.3937 | 161,070.3937 | 106,451.4643 | 1,438,244.3279 |
| Opening in transit | INVENTORY IN TRANSIT (FOB value, title passes at shipment) | 154,000 | 41,000 | 77,000 | 0 | 194,000 | 52,000 | 46,000 | 154,000 | 234,000 | 280,000 | 90,000 | 231,704.6885 | 204,368.8319 | 43,238.0523 | 112,868.8025 | 114,704.2062 | 125,534.2988 | 98,476.7228 | 132,845.4197 | 197,037.3461 | 202,122.859 | 400,012.3564 | 167,593.5655 | 230,100.5624 | |||
| Shipped by suppliers (committed by ETD month plus policy) | INVENTORY IN TRANSIT (FOB value, title passes at shipment) | SUMIFS register + policy | 41,000 | 84,000 | 0 | 194,000 | 0 | 46,000 | 154,000 | 114,000 | 272,000 | 28,000 | 203,704.6885 | 106,368.8319 | 43,238.0523 | 112,868.8025 | 114,704.2062 | 125,534.2988 | 98,476.7228 | 132,845.4197 | 197,037.3461 | 202,122.859 | 400,012.3564 | 167,593.5655 | 230,100.5624 | 230,100.5624 | 1,243,073.5204 | 2,054,634.7542 |
| Received into warehouses at FOB (committed by ETA month plus policy) | INVENTORY IN TRANSIT (FOB value, title passes at shipment) | SUMIFS register + policy | -154,000 | -48,000 | -77,000 | 0 | -142,000 | -52,000 | -46,000 | -34,000 | -226,000 | -218,000 | -62,000 | -133,704.6885 | -204,368.8319 | -43,238.0523 | -112,868.8025 | -114,704.2062 | -125,534.2988 | -98,476.7228 | -132,845.4197 | -197,037.3461 | -202,122.859 | -400,012.3564 | -167,593.5655 | -230,100.5624 | -1,192,704.6885 | -2,028,903.0237 |
| CLOSING IN TRANSIT (to balance sheet) | INVENTORY IN TRANSIT (FOB value, title passes at shipment) | 41,000 | 77,000 | 0 | 194,000 | 52,000 | 46,000 | 154,000 | 234,000 | 280,000 | 90,000 | 231,704.6885 | 204,368.8319 | 43,238.0523 | 112,868.8025 | 114,704.2062 | 125,534.2988 | 98,476.7228 | 132,845.4197 | 197,037.3461 | 202,122.859 | 400,012.3564 | 167,593.5655 | 230,100.5624 | 230,100.5624 | 204,368.8319 | 230,100.5624 | |
| Freight, duty and inbound handling on receipts (landed less FOB), to trade payables | INVENTORY IN TRANSIT (FOB value, title passes at shipment) | 35,040 | 2,880 | 12,940 | 0 | 22,600 | 12,480 | 6,440 | 6,800 | 35,800 | 49,480 | 8,680 | 23,550.7789 | 40,558.7578 | 4,288.9036 | 18,145.7118 | 18,749.3738 | 20,788.4422 | 16,316.2088 | 23,395.2311 | 34,719.351 | 35,627.0477 | 70,501.8261 | 29,577.5915 | 40,572.1627 | 216,690.7789 | 353,240.6082 | |
| Opening supplier deposits | SUPPLIER DEPOSITS AND PREPAYMENTS | 23,100 | 34,800 | 42,000 | 69,000 | 13,800 | 60,000 | 123,000 | 129,400 | 103,600 | 69,511.4065 | 93,022.0561 | 44,882.0653 | 46,832.0564 | 68,271.9026 | 72,071.5515 | 67,203.3065 | 69,396.6428 | 98,964.8297 | 119,748.0615 | 180,640.5646 | 170,281.7766 | 119,308.2384 | 138,060.3374 | 138,060.3374 | |||
| Deposits paid at order (committed by deposit month plus policy) | SUPPLIER DEPOSITS AND PREPAYMENTS | SUMIFS register + policy | 24,000 | 42,000 | 27,000 | 13,800 | 46,200 | 76,800 | 52,600 | 8,400 | 61,111.4065 | 31,910.6496 | 12,971.4157 | 33,860.6407 | 34,411.2619 | 37,660.2896 | 29,543.0169 | 39,853.6259 | 59,111.2038 | 60,636.8577 | 120,003.7069 | 50,278.0697 | 69,030.1687 | 69,030.1687 | 69,030.1687 | 69,030.1687 | 430,654.1125 | 707,618.7072 |
| Balances paid at shipment (committed by ETD month plus policy) | SUPPLIER DEPOSITS AND PREPAYMENTS | SUMIFS register + policy | 28,700 | 49,200 | 0 | 125,000 | 0 | 32,200 | 107,800 | 79,800 | 176,800 | 19,600 | 142,593.2819 | 74,458.1823 | 30,266.6366 | 79,008.1617 | 80,292.9444 | 87,874.0092 | 68,933.706 | 92,991.7938 | 137,926.1423 | 141,486.0013 | 280,008.6495 | 117,315.4959 | 161,070.3937 | 161,070.3937 | 836,151.4643 | 1,438,244.3279 |
| Transferred to inventory in transit at shipment | SUPPLIER DEPOSITS AND PREPAYMENTS | = - shipped FOB | -41,000 | -84,000 | 0 | -194,000 | 0 | -46,000 | -154,000 | -114,000 | -272,000 | -28,000 | -203,704.6885 | -106,368.8319 | -43,238.0523 | -112,868.8025 | -114,704.2062 | -125,534.2988 | -98,476.7228 | -132,845.4197 | -197,037.3461 | -202,122.859 | -400,012.3564 | -167,593.5655 | -230,100.5624 | -230,100.5624 | -1,243,073.5204 | -2,054,634.7542 |
| CLOSING SUPPLIER DEPOSITS (to balance sheet) | SUPPLIER DEPOSITS AND PREPAYMENTS | 34,800 | 42,000 | 69,000 | 13,800 | 60,000 | 123,000 | 129,400 | 103,600 | 69,511.4065 | 93,022.0561 | 44,882.0653 | 46,832.0564 | 68,271.9026 | 72,071.5515 | 67,203.3065 | 69,396.6428 | 98,964.8297 | 119,748.0615 | 180,640.5646 | 170,281.7766 | 119,308.2384 | 138,060.3374 | 138,060.3374 | 138,060.3374 | 46,832.0564 | 138,060.3374 | |
| CASH PAID TO INVENTORY SUPPLIERS (deposits plus balances) | SUPPLIER DEPOSITS AND PREPAYMENTS | to cash flow | 52,700 | 91,200 | 27,000 | 138,800 | 46,200 | 109,000 | 160,400 | 88,200 | 237,911.4065 | 51,510.6496 | 155,564.6976 | 108,318.8231 | 64,677.8985 | 116,668.4514 | 109,835.9612 | 127,727.6351 | 128,044.9098 | 153,628.6515 | 257,929.8492 | 191,764.0709 | 349,038.8182 | 186,345.6646 | 230,100.5624 | 230,100.5624 | 1,266,805.5768 | 2,145,863.0351 |
| of which at Amazon FBA warehouses | MEMO: INVENTORY BY LOCATION (share assumptions in column C applied to closing on hand) | share x closing | 220,389.651 | 208,080.165 | 201,350.268 | 166,780.314 | 177,408.468 | 159,750.324 | 140,356.275 | 117,051.939 | 155,575.9524 | 189,429.7189 | 143,566.4559 | 130,706.935 | 165,836.6926 | 143,527.4648 | 140,658.6962 | 136,015.6878 | 131,638.4386 | 118,090.0284 | 118,341.223 | 141,115.4214 | 158,490.9052 | 237,035.8365 | 205,574.4228 | 205,574.4228 | 130,706.935 | 205,574.4228 |
| of which at Walmart WFS warehouses | MEMO: INVENTORY BY LOCATION (share assumptions in column C applied to closing on hand) | share x closing | 58,770.5736 | 55,488.044 | 53,693.4048 | 44,474.7504 | 47,308.9248 | 42,600.0864 | 37,428.34 | 31,213.8504 | 41,486.9206 | 50,514.5917 | 38,284.3882 | 34,855.1827 | 44,223.118 | 38,273.9906 | 37,508.9857 | 36,270.8501 | 35,103.5836 | 31,490.6742 | 31,557.6595 | 37,630.779 | 42,264.2414 | 63,209.5564 | 54,819.8461 | 54,819.8461 | 34,855.1827 | 54,819.8461 |
| of which at the Rotterdam 3PL | MEMO: INVENTORY BY LOCATION (share assumptions in column C applied to closing on hand) | remainder | 455,471.9454 | 430,032.341 | 416,123.8872 | 344,679.3156 | 366,644.1672 | 330,150.6696 | 290,069.635 | 241,907.3406 | 321,523.6349 | 391,488.0858 | 296,704.0089 | 270,127.6656 | 342,729.1647 | 296,623.4273 | 290,694.6388 | 281,099.0881 | 272,052.773 | 244,052.7253 | 244,571.8608 | 291,638.5376 | 327,547.8707 | 489,874.0621 | 424,853.8071 | 424,853.8071 | 270,127.6656 | 424,853.8071 |
| label | basis | section | format | kind | bold | value c | value d |
|---|---|---|---|---|---|---|---|
| Share of on-hand stock at Amazon FBA (assumption) | input | MEMO: INVENTORY BY LOCATION (share assumptions in column C applied to closing on hand) | pct | input | False | 0.3 | |
| Share of on-hand stock at Walmart WFS (assumption) | input | MEMO: INVENTORY BY LOCATION (share assumptions in column C applied to closing on hand) | pct | input | False | 0.08 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Opening balance | LOGISTICS AND FULFILMENT (carrier, 3PL, FBA inbound, forwarder freight and duty) | 62,300 | 62,588.9845 | 26,187.6935 | 29,190.527 | 21,988.829 | 46,598.681 | 37,928.084 | 30,731.47 | 31,393.7845 | 63,076.3011 | 78,251.5378 | 53,696.821 | 61,484.8073 | 63,771.7695 | 30,277.0043 | 44,097.787 | 47,564.807 | 50,000.1283 | 46,755.7398 | 51,019.9329 | 61,817.6229 | 68,985.8402 | 105,367.4389 | 84,633.9881 | |||
| Accrued (invoices for the month, VAT-inclusive where applicable) | LOGISTICS AND FULFILMENT (carrier, 3PL, FBA inbound, forwarder freight and duty) | Channel_PL / Inventory / Opex | 55,970.9845 | 23,993.709 | 37,445.8335 | 24,677.302 | 50,073.852 | 38,989.403 | 31,863.386 | 31,597.3145 | 63,076.3011 | 80,859.9224 | 53,696.821 | 63,534.3009 | 65,897.4952 | 28,258.5373 | 45,567.7133 | 47,564.807 | 51,666.7992 | 46,755.7398 | 52,720.5973 | 63,878.2103 | 68,985.8402 | 108,879.6868 | 84,633.9881 | 89,473.2019 | 555,779.1299 | 754,282.6163 |
| Forecast closing balance (accrued x DPO / days in month) | LOGISTICS AND FULFILMENT (carrier, 3PL, FBA inbound, forwarder freight and duty) | Assumptions | 54,165.4689 | 25,707.5454 | 36,237.9034 | 24,677.302 | 48,458.5665 | 38,989.403 | 30,835.5348 | 30,578.0463 | 63,076.3011 | 78,251.5378 | 53,696.821 | 61,484.8073 | 63,771.7695 | 30,277.0043 | 44,097.787 | 47,564.807 | 50,000.1283 | 46,755.7398 | 51,019.9329 | 61,817.6229 | 68,985.8402 | 105,367.4389 | 84,633.9881 | 86,586.9696 | ||
| Paid (cash) | LOGISTICS AND FULFILMENT (carrier, 3PL, FBA inbound, forwarder freight and duty) | A: bank; F: opening + accrued - forecast closing | -55,682 | -60,395 | -34,443 | -31,879 | -25,464 | -47,660 | -39,060 | -30,935 | -31,393.7845 | -65,684.6857 | -78,251.5378 | -55,746.3146 | -63,610.533 | -61,753.3026 | -31,746.9305 | -44,097.787 | -49,231.4779 | -50,000.1283 | -48,456.4042 | -53,080.5203 | -61,817.6229 | -72,498.0882 | -105,367.4389 | -87,520.2204 | -556,594.3226 | -729,180.4541 |
| CLOSING BALANCE | LOGISTICS AND FULFILMENT (carrier, 3PL, FBA inbound, forwarder freight and duty) | 62,588.9845 | 26,187.6935 | 29,190.527 | 21,988.829 | 46,598.681 | 37,928.084 | 30,731.47 | 31,393.7845 | 63,076.3011 | 78,251.5378 | 53,696.821 | 61,484.8073 | 63,771.7695 | 30,277.0043 | 44,097.787 | 47,564.807 | 50,000.1283 | 46,755.7398 | 51,019.9329 | 61,817.6229 | 68,985.8402 | 105,367.4389 | 84,633.9881 | 86,586.9696 | 61,484.8073 | 86,586.9696 | |
| Days payable outstanding (closing / accrued x days) | LOGISTICS AND FULFILMENT (carrier, 3PL, FBA inbound, forwarder freight and duty) | memo | 34.6654 | 30.5603 | 24.1657 | 26.7316 | 28.8486 | 29.1834 | 29.8988 | 30.8003 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | ||
| Opening balance | PAID MEDIA (Meta, Google; reverse-charged VAT) | 24,800 | 7,125 | 7,203 | 8,925 | 7,862 | 9,598 | 8,656 | 7,902 | 9,387 | 10,210.5754 | 11,392.2684 | 16,924.172 | 14,578.2979 | 9,258.5746 | 9,717.5635 | 10,062.9293 | 10,950.2387 | 11,380.0632 | 11,617.1917 | 10,854.2106 | 10,815.7626 | 12,813.5349 | 14,296.519 | 21,238.7465 | |||
| Accrued (invoices for the month, VAT-inclusive where applicable) | PAID MEDIA (Meta, Google; reverse-charged VAT) | Channel_PL / Inventory / Opex | 21,321 | 22,468 | 27,523 | 25,490 | 29,570 | 28,738 | 28,030 | 29,264 | 30,631.7263 | 35,316.0321 | 50,772.5159 | 45,192.7236 | 28,701.5813 | 27,209.1779 | 31,195.0809 | 32,850.7161 | 35,278.1959 | 34,851.575 | 33,648.0529 | 33,528.8639 | 38,440.6047 | 44,319.2089 | 63,716.2396 | 56,714.136 | 374,316.9979 | 460,453.4332 |
| Forecast closing balance (accrued x DPO / days in month) | PAID MEDIA (Meta, Google; reverse-charged VAT) | Assumptions | 6,877.7419 | 8,024.2857 | 8,878.3871 | 8,496.6667 | 9,538.7097 | 9,579.3333 | 9,041.9355 | 9,440 | 10,210.5754 | 11,392.2684 | 16,924.172 | 14,578.2979 | 9,258.5746 | 9,717.5635 | 10,062.9293 | 10,950.2387 | 11,380.0632 | 11,617.1917 | 10,854.2106 | 10,815.7626 | 12,813.5349 | 14,296.519 | 21,238.7465 | 18,294.8826 | ||
| Paid (cash) | PAID MEDIA (Meta, Google; reverse-charged VAT) | A: bank; F: opening + accrued - forecast closing | -38,996 | -22,390 | -25,801 | -26,553 | -27,834 | -29,680 | -28,784 | -27,779 | -29,808.1509 | -34,134.3391 | -45,240.6124 | -47,538.5976 | -34,021.3046 | -26,750.189 | -30,849.7151 | -31,963.4067 | -34,848.3714 | -34,614.4465 | -34,411.034 | -33,567.312 | -36,442.8323 | -42,836.2248 | -56,774.012 | -59,657.9999 | -384,538.6999 | -456,736.8485 |
| CLOSING BALANCE | PAID MEDIA (Meta, Google; reverse-charged VAT) | 7,125 | 7,203 | 8,925 | 7,862 | 9,598 | 8,656 | 7,902 | 9,387 | 10,210.5754 | 11,392.2684 | 16,924.172 | 14,578.2979 | 9,258.5746 | 9,717.5635 | 10,062.9293 | 10,950.2387 | 11,380.0632 | 11,617.1917 | 10,854.2106 | 10,815.7626 | 12,813.5349 | 14,296.519 | 21,238.7465 | 18,294.8826 | 14,578.2979 | 18,294.8826 | |
| Days payable outstanding (closing / accrued x days) | PAID MEDIA (Meta, Google; reverse-charged VAT) | memo | 10.3595 | 8.9765 | 10.0525 | 9.253 | 10.0622 | 9.0361 | 8.7393 | 9.9439 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | ||
| Opening balance | OTHER OPEX SUPPLIERS | 41,600 | 26,674.452 | 31,140.92 | 32,209.6225 | 32,682.442 | 24,281.6135 | 27,304.335 | 28,863.7035 | 31,218.501 | 29,472.9367 | 29,065.2691 | 31,867.6569 | 30,220.9319 | 29,196.9691 | 32,142.3789 | 29,517.676 | 30,719.9525 | 30,034.6775 | 30,999.5089 | 29,870.5484 | 29,872.3793 | 31,503.5189 | 31,225.8916 | 34,752.7279 | |||
| Accrued (invoices for the month, VAT-inclusive where applicable) | OTHER OPEX SUPPLIERS | Channel_PL / Inventory / Opex | 36,347.452 | 33,527.468 | 35,422.7025 | 34,322.8195 | 34,751.1715 | 37,093.7215 | 35,168.3685 | 37,084.7975 | 35,367.524 | 36,040.9336 | 38,241.1883 | 37,473.9556 | 36,204.2416 | 35,999.4644 | 36,601.9183 | 36,863.943 | 37,243.0001 | 37,199.4107 | 37,039.48 | 37,041.7504 | 37,804.2227 | 38,720.1055 | 41,703.2735 | 40,674.6467 | 430,842.1025 | 453,095.457 |
| Forecast closing balance (accrued x DPO / days in month) | OTHER OPEX SUPPLIERS | Assumptions | 29,312.4613 | 29,935.2393 | 28,566.6956 | 28,602.3496 | 28,025.1383 | 30,911.4346 | 28,361.5875 | 29,907.0948 | 29,472.9367 | 29,065.2691 | 31,867.6569 | 30,220.9319 | 29,196.9691 | 32,142.3789 | 29,517.676 | 30,719.9525 | 30,034.6775 | 30,999.5089 | 29,870.5484 | 29,872.3793 | 31,503.5189 | 31,225.8916 | 34,752.7279 | 32,802.1344 | ||
| Paid (cash) | OTHER OPEX SUPPLIERS | A: bank; F: opening + accrued - forecast closing | -51,273 | -29,061 | -34,354 | -33,850 | -43,152 | -34,071 | -33,609 | -34,730 | -37,113.0883 | -36,448.6012 | -35,438.8004 | -39,120.6806 | -37,228.2045 | -33,054.0545 | -39,226.6212 | -35,661.6665 | -37,928.2751 | -36,234.5793 | -38,168.4406 | -37,039.9194 | -36,173.0831 | -38,997.7329 | -38,176.4371 | -42,625.2402 | -442,221.1706 | -450,514.2545 |
| CLOSING BALANCE | OTHER OPEX SUPPLIERS | 26,674.452 | 31,140.92 | 32,209.6225 | 32,682.442 | 24,281.6135 | 27,304.335 | 28,863.7035 | 31,218.501 | 29,472.9367 | 29,065.2691 | 31,867.6569 | 30,220.9319 | 29,196.9691 | 32,142.3789 | 29,517.676 | 30,719.9525 | 30,034.6775 | 30,999.5089 | 29,870.5484 | 29,872.3793 | 31,503.5189 | 31,225.8916 | 34,752.7279 | 32,802.1344 | 30,220.9319 | 32,802.1344 | |
| Days payable outstanding (closing / accrued x days) | OTHER OPEX SUPPLIERS | memo | 22.7501 | 26.0069 | 28.1881 | 28.5662 | 21.6606 | 22.0827 | 25.4426 | 26.0962 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | ||
| Accrued | ALL GROUPS | sum | 113,639.4365 | 79,989.177 | 100,391.536 | 84,490.1215 | 114,395.0235 | 104,821.1245 | 95,061.7545 | 97,946.112 | 129,075.5514 | 152,216.8882 | 142,710.5252 | 146,200.98 | 130,803.3182 | 91,467.1797 | 113,364.7124 | 117,279.4661 | 124,187.9953 | 118,806.7255 | 123,408.1302 | 134,448.8246 | 145,230.6676 | 191,919.0012 | 190,053.5012 | 186,861.9845 | 1,360,938.2303 | 1,667,831.5065 |
| Paid (cash) | ALL GROUPS | sum | -145,951 | -111,846 | -94,598 | -92,282 | -96,450 | -111,411 | -101,453 | -93,444 | -98,315.0237 | -136,267.626 | -158,930.9506 | -142,405.5928 | -134,860.0421 | -121,557.5461 | -101,823.2668 | -111,722.8603 | -122,008.1245 | -120,849.1541 | -121,035.8787 | -123,687.7517 | -134,433.5383 | -154,332.0459 | -200,317.888 | -189,803.4605 | -1,383,354.1932 | -1,636,431.5571 |
| TRADE PAYABLES (to balance sheet) | ALL GROUPS | sum | 96,388.4365 | 64,531.6135 | 70,325.1495 | 62,533.271 | 80,478.2945 | 73,888.419 | 67,497.1735 | 71,999.2855 | 102,759.8132 | 118,709.0753 | 102,488.6499 | 106,284.0372 | 102,227.3132 | 72,136.9468 | 83,678.3924 | 89,234.9982 | 91,414.869 | 89,372.4404 | 91,744.6919 | 102,505.7648 | 113,302.894 | 150,889.8494 | 140,625.4625 | 137,683.9865 | 106,284.0372 | 137,683.9865 |
13-week cash forecast
Base · EUR · 2026-01 to 2027-12 · A: actual · F: forecast
| Measure | 2026-09-18 | 2026-09-25 | 2026-10-02 | 2026-10-09 | 2026-10-16 | 2026-10-23 | 2026-10-30 | 2026-11-06 | 2026-11-13 | 2026-11-20 | 2026-11-27 | 2026-12-04 | 2026-12-11 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Shopify Payments payouts | 43,584.9976 | 43,584.9976 | 45,089.8543 | 48,851.996 | 48,851.996 | 48,851.996 | 48,851.996 | 67,762.1758 | 70,913.8724 | 70,913.8724 | 70,913.8724 | 67,038.6939 | 64,132.31 |
| Amazon settlements (biweekly, Tuesday) | 34,036.2276 | 0 | 34,036.2276 | 0 | 64,903.0378 | 0 | 64,903.0378 | 0 | 76,364.5732 | 0 | 76,364.5732 | 0 | 98,063.9492 |
| Walmart settlements (biweekly, Thursday) | 14,541.7411 | 0 | 10,068.3967 | 0 | 10,068.3967 | 0 | 10,068.3967 | 0 | 17,929.1207 | 0 | 17,929.1207 | 0 | 24,925.0224 |
| TOTAL RECEIPTS | 92,162.9663 | 43,584.9976 | 89,194.4786 | 48,851.996 | 123,823.4305 | 48,851.996 | 123,823.4305 | 67,762.1758 | 165,207.5663 | 70,913.8724 | 165,207.5663 | 67,038.6939 | 187,121.2816 |
| Committed purchase orders: deposits and balances on register dates | -34,000 | -29,400 | -43,400 | 0 | -18,000 | -19,600 | 0 | 0 | 0 | 0 | -68,600 | 0 | 0 |
| Uncommitted purchases required by the inventory policy | -7,399.1498 | -7,399.1498 | -6,182.5682 | -3,141.1144 | -3,141.1144 | -3,141.1144 | -3,141.1144 | -17,841.6702 | -20,291.7628 | -20,291.7628 | -20,291.7628 | -17,253.7373 | -14,975.2181 |
| Logistics and fulfilment suppliers | -7,325.2364 | -7,325.2364 | -9,470.0334 | -14,832.0258 | -14,832.0258 | -14,832.0258 | -14,832.0258 | -17,769.1684 | -18,258.6922 | -18,258.6922 | -18,258.6922 | -15,018.2266 | -12,587.8775 |
| Meta and Google | -6,955.1082 | -6,955.1082 | -7,170.1499 | -7,707.754 | -7,707.754 | -7,707.754 | -7,707.754 | -10,149.2302 | -10,556.1429 | -10,556.1429 | -10,556.1429 | -10,658.0738 | -10,734.522 |
| Other opex suppliers (rent, software, fees, services) | -8,659.7694 | -8,659.7694 | -8,537.0722 | -8,230.3293 | -8,230.3293 | -8,230.3293 | -8,230.3293 | -8,263.5214 | -8,269.0534 | -8,269.0534 | -8,269.0534 | -8,591.7098 | -8,833.7021 |
| Net salaries (25th) | 0 | -33,184 | 0 | 0 | 0 | 0 | -35,020 | 0 | 0 | 0 | -37,876 | 0 | 0 |
| Wage tax and social charges (last day of the month) | 0 | 0 | -15,328 | 0 | 0 | 0 | 0 | -15,616 | 0 | 0 | 0 | -16,480 | 0 |
| VAT: Q3 return and OSS | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -149,858.3489 | 0 | 0 | 0 | 0 | 0 |
| Term loan instalment (1st) | 0 | 0 | -9,671.5608 | 0 | 0 | 0 | 0 | -9,671.5608 | 0 | 0 | 0 | -9,671.5608 | 0 |
| Capex, VAT-inclusive | -423.3158 | -423.3158 | -419.4652 | -409.8387 | -409.8387 | -409.8387 | -409.8387 | -421.5484 | -423.5 | -423.5 | -423.5 | -415.6935 | -409.8387 |
| Bank charges | -123.9458 | -123.9458 | -128.181 | -138.7692 | -138.7692 | -138.7692 | -138.7692 | -197.4106 | -207.1842 | -207.1842 | -207.1842 | -191.2918 | -179.3726 |
| Corporate income tax (none due in the window) | |||||||||||||
| TOTAL PAYMENTS | -64,886.5253 | -93,470.5253 | -100,307.0307 | -34,459.8315 | -52,459.8315 | -54,059.8315 | -69,479.8315 | -229,788.4589 | -58,006.3354 | -58,006.3354 | -164,482.3354 | -78,280.2937 | -47,720.531 |
| NET CASH FLOW FOR THE WEEK | 27,276.441 | -49,885.5277 | -11,112.5521 | 14,392.1645 | 71,363.599 | -5,207.8355 | 54,343.599 | -162,026.2831 | 107,201.2309 | 12,907.537 | 725.2309 | -11,241.5998 | 139,400.7506 |
| Opening cash | 350,911.6354 | 378,188.0764 | 328,302.5487 | 317,189.9966 | 331,582.1611 | 402,945.7601 | 397,737.9246 | 452,081.5236 | 290,055.2406 | 397,256.4715 | 410,164.0085 | 410,889.2393 | 399,647.6396 |
| CLOSING CASH | 378,188.0764 | 328,302.5487 | 317,189.9966 | 331,582.1611 | 402,945.7601 | 397,737.9246 | 452,081.5236 | 290,055.2406 | 397,256.4715 | 410,164.0085 | 410,889.2393 | 399,647.6396 | 539,048.3902 |
| Minimum cash buffer (board policy) | 150,000 | 150,000 | 150,000 | 150,000 | 150,000 | 150,000 | 150,000 | 150,000 | 150,000 | 150,000 | 150,000 | 150,000 | 150,000 |
| HEADROOM / (SHORTFALL) VS BUFFER | 228,188.0764 | 178,302.5487 | 167,189.9966 | 181,582.1611 | 252,945.7601 | 247,737.9246 | 302,081.5236 | 140,055.2406 | 247,256.4715 | 260,164.0085 | 260,889.2393 | 249,647.6396 | 389,048.3902 |
| Status | OK | OK | OK | OK | OK | OK | OK | OK | OK | OK | OK | OK | OK |
| Measure | Value |
|---|---|
| Low point in the 13 weeks | 290,055.2406 |
| Week ending of the low point | 2026-11-06 |
| Shortfall vs buffer at the low point (negative = action needed) | 140,055.2406 |
| Undrawn revolving facility available | 150,000 |
| Facility headroom after covering the low-point shortfall | 150,000 |
| Measure | Value |
|---|---|
| rec close | 539,048.3902 |
| rec dec | 72,179.7688 |
| rec implied | 611,228.1591 |
| rec bs | 611,228.1591 |
| rec diff | 0 |
Schedules & controls
Base · EUR · 2026-01 to 2027-12 · A: actual · F: forecast
| Measure | Value |
|---|---|
| overall status | OK |
| check | proves | value | tolerance | status |
|---|---|---|---|---|
| Balance sheet balances in every month | Total assets less liabilities and equity, all 24 months | 0 | 0.5 | OK |
| Cash flow: indirect method equals direct method in every month | Net cash flow built from P&L and balance sheet movements equals the sum of the schedule cash lines | 0 | 0.5 | OK |
| Closing cash on the cash flow equals balance sheet cash | Link integrity | 0 | 0.5 | OK |
| Retained earnings roll: closing equals opening plus cumulative profit less dividends | Equity roll-forward to Dec-27 | 0 | 0.5 | OK |
| EBITDA on the cash flow equals EBITDA on the P&L | Add-backs are complete | 0 | 0.5 | OK |
| Opening balance sheet balances | FY25 closing balances entered on Inputs_Actuals | 0 | 0.5 | OK |
| Product contribution: sum of categories equals channel net revenue | Allocation keys sum to 100% every month | 0 | 0.5 | OK |
| Product contribution: sum of categories equals channel CM2 | Every allocated cost line is fully distributed | 0 | 0.5 | OK |
| Volume engine: category units equal channel units | Mix shares sum to 100% | 0 | 0.5 | OK |
| AR aging: marketplace receivables tie to the balance sheet | Aging built from settlement reports agrees with the ledger at the last actual month | 0 | 0.5 | OK |
| AR aging: other receivables tie to the balance sheet | 0 | 0.5 | OK | |
| AP aging: logistics group ties to the AP schedule | Open invoices agree with the roll-forward closing balance | 0 | 0.5 | OK |
| AP aging: paid media group ties to the AP schedule | 0 | 0.5 | OK | |
| AP aging: other opex group ties to the AP schedule | 0 | 0.5 | OK | |
| PO register: deposits on unshipped POs equal supplier deposits at the last actual month | Balance sheet prepayments are fully supported by the register | 0 | 0.5 | OK |
| PO register: FOB value of shipped, unarrived POs equals inventory in transit at the last actual month | Balance sheet in-transit is fully supported by the register | 0 | 0.5 | OK |
| 13-week cash forecast reconciles to the monthly balance sheet at 31-Dec-26 | Weekly phasing distributes exactly the monthly cash lines | 0 | 0.5 | OK |
| Scenario snapshots are current for the selected scenario | Live column equals the stored snapshot | 0 | 0.5 | OK |
| Budget vs actual revenue bridge reconciles to the P&L variance | Volume plus price and mix effects equal the revenue variance | 0 | 0.5 | OK |
| Inventory on hand by category never negative | Purchasing policy keeps stock available | 26,146.65 | 0 | OK |
| Marketplace receivables never negative | Payout sizing is bounded by the receivable | 6,395.1564 | 0 | OK |
| Trade payables never negative | 62,533.271 | 0 | OK | |
| Fixed asset net book value never negative | Depreciation is capped at cost | 41,483.3333 | 0 | OK |
| Term loan balance never negative | Principal is capped at the balance | 214,925.5183 | 0 | OK |
| Timeline: months flagged actual equal the last actual month index | Actual and forecast flags are consistent | 0 | 0.5 | OK |
| item | note | value |
|---|---|---|
| Lowest month-end cash in the forecast (selected scenario) | Below the buffer means a facility draw or action is needed | 1,825.2167 |
| Lowest 13-week closing cash | 290,055.2406 | |
| Highest days of inventory on hand in the forecast | Over 150 days signals overstock | 128.1701 |
| Amazon share of FY2026 net revenue | Concentration above 50% is a dependency risk | 0.4227 |
| type | label | unit | value | note | base | downside | upside | selected | ytd actual reference |
|---|---|---|---|---|---|---|---|---|---|
| scalar | Last actual month number | calc | 8 | ||||||
| scalar | Scenario selector (1 = Base, 2 = Downside, 3 = Upside) | input | 1 | Change this cell and every forecast month moves. Base = management case; Downside = worst case; Upside = best case. | |||||
| scalar | Minimum cash buffer (board policy) | EUR | 150,000 | Used by the 13-week cash forecast and the CFO report | |||||
| scalar | Undrawn revolving facility available | EUR | 150,000 | Committed but undrawn; lever if the buffer is breached | |||||
| scalar | Corporate income tax: first bracket threshold | EUR | 200,000 | NL 2026: 19% up to EUR 200,000, 25.8% above (Belastingdienst) | |||||
| scalar | Corporate income tax: rate on first bracket | rate | 0.19 | ||||||
| scalar | Corporate income tax: rate above threshold | rate | 0.258 | ||||||
| scalar | Corporate income tax: payment month for prior-year liability | month | 4 | Assumed paid in April of the following year (final assessment); no provisional assessments modelled | |||||
| scalar | NL VAT standard rate | rate | 0.21 | ||||||
| scalar | Blended output VAT rate on Shopify EU sales (NL + OSS destination rates) | rate | 0.205 | Blend of NL 21% and other EU destination rates under the OSS scheme | |||||
| scalar | Blended output VAT rate on Amazon EU sales (Pan-EU, OSS) | rate | 0.205 | ||||||
| scalar | Output VAT on Walmart US sales | rate | 0 | Exports zero-rated; US sales tax collected and remitted by Walmart as marketplace facilitator | |||||
| scalar | Share of carrier and 3PL cost bearing recoverable NL VAT | share | 0.85 | ||||||
| scalar | Share of other opex bearing recoverable NL VAT | share | 0.55 | Remainder is reverse-charged (foreign SaaS, ad platforms) or exempt (insurance) | |||||
| scalar | Share of capex bearing recoverable NL VAT | share | 1 | ||||||
| scalar | Wage tax and social charges as share of payroll cost, remitted the following month | share | 0.32 | ||||||
| scalar | Run-rate basis for Shopify forecast: number of latest actual months | months | 8 | Deseasonalised average of the latest N actual months | |||||
| scalar | Run-rate basis for Amazon forecast: number of latest actual months | months | 8 | ||||||
| scalar | Run-rate basis for Walmart forecast: number of latest actual months | months | 3 | Channel launched Jan-26 and still ramping, so only the latest quarter is representative | |||||
| scalar | Forecast category mix: number of latest actual months averaged | months | 3 | ||||||
| scalar | Refund liability: days of month-end sales still inside the return window | days | 14 | Provision = refunds of the month x days / days in month | |||||
| scalar | Slow-moving inventory: months of cover above which excess is provided | months | 7 | ||||||
| scalar | Slow-moving provision rate on the excess | rate | 0.25 | ||||||
| scalar | Forecast inventory write-offs as share of cost of goods shipped | rate | 0.003 | ||||||
| scalar | Uncommitted purchases: deposit share paid at order | share | 0.3 | Committed POs use the deposit share in the Purchase_Orders register | |||||
| scalar | Uncommitted purchases: months between deposit and receipt | months | 3 | ||||||
| scalar | Uncommitted purchases: months between balance payment (shipment) and receipt | months | 1 | ||||||
| scalar | Landed cost uplift on FOB: Cookware (freight, duty, inbound handling) | share | 0.22 | ||||||
| scalar | Landed cost uplift on FOB: Knives (freight, duty, inbound handling) | share | 0.14 | ||||||
| scalar | Landed cost uplift on FOB: Textiles (freight, duty, inbound handling) | share | 0.06 | ||||||
| scalar | Landed cost uplift on FOB: Tableware (freight, duty, inbound handling) | share | 0.24 | ||||||
| scalar | Landed cost uplift on FOB: Storage (freight, duty, inbound handling) | share | 0.2 | ||||||
| scalar | Amazon FBA storage fee multiplier in Oct to Dec (peak season) | x | 2.8 | Amazon peak-season storage rates apply Oct to Dec | |||||
| scalar | Trade payables: days outstanding, logistics and fulfilment | days | 30 | ||||||
| scalar | Trade payables: days outstanding, paid media (Meta, Google) | days | 10 | ||||||
| scalar | Trade payables: days outstanding, other opex | days | 25 | ||||||
| scalar | Customer service cost per order (outsourced) | EUR | 0.7 | ||||||
| scalar | Bank charges and FX costs as share of net revenue | rate | 0.0015 | ||||||
| scalar | Opex inflation applied from the second financial year | rate | 0.03 | ||||||
| scalar | Share of Shopify paid media on Meta (rest Google) | share | 0.7 | ||||||
| scalar | Term loan: principal drawn | EUR | 400,000 | Drawn Dec-25; 48 monthly annuity instalments from Jan-26 | |||||
| scalar | Term loan: annual interest rate | rate | 0.075 | ||||||
| scalar | Term loan: term in months | months | 48 | ||||||
| scalar | Forecast maintenance capex per month (equipment) | EUR | 1,500 | ||||||
| scalar | Website rebuild capitalised (software) in Feb-27 | EUR | 30,000 | ||||||
| scalar | Depreciation: equipment and fixtures useful life | years | 5 | ||||||
| scalar | Depreciation: website and software useful life | years | 3 | ||||||
| scenario_driver | Shopify unit volume growth vs deseasonalised run-rate (annualised) | Compounds monthly from the first forecast month | 0.22 | 0.05 | 0.32 | 0.22 | |||
| scenario_driver | Amazon unit volume growth vs run-rate (annualised) | 0.28 | 0.1 | 0.38 | 0.28 | ||||
| scenario_driver | Walmart unit volume growth vs run-rate (annualised) | New channel: run-rate is the latest quarter only | 0.7 | 0.25 | 1.1 | 0.7 | |||
| scenario_driver | Shopify gross unit price change (annualised) | 0.03 | 0 | 0.04 | 0.03 | ||||
| scenario_driver | Amazon gross unit price change (annualised) | 0.02 | 0 | 0.03 | 0.02 | ||||
| scenario_driver | Walmart gross unit price change in USD (annualised) | 0.02 | 0 | 0.03 | 0.02 | ||||
| scenario_driver | Shopify discounts as share of gross sales | 0.085 | 0.1 | 0.075 | 0.085 | 0.0844 | |||
| scenario_driver | Amazon discounts and coupons as share of gross sales | 0.04 | 0.05 | 0.035 | 0.04 | 0.0397 | |||
| scenario_driver | Walmart discounts as share of gross sales | 0.05 | 0.06 | 0.045 | 0.05 | 0.0489 | |||
| scenario_driver | Shopify refunds and returns as share of gross sales | Textiles quality issue lifted the actual rate through the year | 0.065 | 0.08 | 0.055 | 0.065 | 0.0624 | ||
| scenario_driver | Amazon refunds and returns as share of gross sales | 0.075 | 0.09 | 0.07 | 0.075 | 0.0728 | |||
| scenario_driver | Walmart refunds and returns as share of gross sales | 0.085 | 0.1 | 0.08 | 0.085 | 0.0859 | |||
| scenario_driver | Shopify units per order | units | 1.35 | 1.32 | 1.38 | 1.35 | 1.3399 | ||
| scenario_driver | Amazon units per order | units | 1.15 | 1.13 | 1.17 | 1.15 | 1.1501 | ||
| scenario_driver | Walmart units per order | units | 1.2 | 1.18 | 1.22 | 1.2 | 1.2079 | ||
| scenario_driver | Shopify shipping income per order | EUR | 3.4 | 3.2 | 3.5 | 3.4 | 3.4346 | ||
| scenario_driver | Landed unit cost inflation (annualised) | Downside reflects freight and input cost spikes | 0.03 | 0.07 | 0.01 | 0.03 | |||
| scenario_driver | Returned units resellable and recovered to stock | 0.65 | 0.55 | 0.7 | 0.65 | 0.6496 | |||
| scenario_driver | Amazon referral fee rate (Home and Kitchen) | 0.15 | 0.15 | 0.15 | 0.15 | ||||
| scenario_driver | Amazon refund administration fee (share of referral fee retained on refunds) | 0.2 | 0.2 | 0.2 | 0.2 | ||||
| scenario_driver | FBA fulfilment fee per unit | EUR | 5.4 | 5.65 | 5.35 | 5.4 | 5.3255 | ||
| scenario_driver | FBA storage and other fees per unit sold (off-peak) | EUR | Multiplied by the Oct to Dec peak factor on the Timeline | 0.58 | 0.66 | 0.55 | 0.58 | 0.6237 | |
| scenario_driver | FBA inbound placement and freight per unit | EUR | 0.45 | 0.5 | 0.43 | 0.45 | 0.4545 | ||
| scenario_driver | Walmart referral fee rate | 0.15 | 0.15 | 0.15 | 0.15 | ||||
| scenario_driver | Walmart WFS fulfilment fee per unit (USD) | USD | 6.25 | 6.5 | 6.15 | 6.25 | 6.2763 | ||
| scenario_driver | Walmart WFS storage per unit sold (USD) | USD | 0.6 | 0.66 | 0.58 | 0.6 | 0.5917 | ||
| scenario_driver | Shopify Payments fee rate (on VAT-inclusive amount charged) | 0.019 | 0.019 | 0.019 | 0.019 | ||||
| scenario_driver | Shopify Payments fixed fee per order | EUR | 0.25 | 0.25 | 0.25 | 0.25 | |||
| scenario_driver | Chargebacks and disputes as share of gross sales | 0.0012 | 0.002 | 0.001 | 0.0012 | ||||
| scenario_driver | Carrier cost per Shopify order | EUR | Downside includes a peak surcharge | 6.35 | 6.8 | 6.2 | 6.35 | 6.3116 | |
| scenario_driver | 3PL pick, pack and packaging per Shopify order | EUR | 3.8 | 3.95 | 3.75 | 3.8 | 3.7766 | ||
| scenario_driver | Shopify paid media (Meta, Google) as share of net revenue | 0.19 | 0.23 | 0.17 | 0.19 | 0.1848 | |||
| scenario_driver | Amazon advertising as share of net revenue | 0.095 | 0.115 | 0.085 | 0.095 | 0.0942 | |||
| scenario_driver | Walmart Connect advertising as share of net revenue | 0.12 | 0.15 | 0.1 | 0.12 | 0.134 | |||
| scenario_driver | New customers as share of Shopify orders | 0.6 | 0.55 | 0.62 | 0.6 | 0.5903 | |||
| scenario_driver | Shopify Payments payout lag | days | 3 | 3 | 3 | 3 | 3.1046 | ||
| scenario_driver | Amazon settlement cycle plus reserve | days | 14-day cycle plus roughly 7 days reserve; Downside assumes a larger reserve | 21 | 28 | 21 | 21 | 21.4346 | |
| scenario_driver | Walmart settlement cycle plus reserve | days | 24 | 30 | 24 | 24 | 24.5747 | ||
| scenario_driver | Inventory purchasing policy: target forward days of cover | days | Uncommitted purchases sized to reach this cover on next month cost of goods | 75 | 65 | 80 | 75 | ||
| scenario_driver | Discretionary opex factor (contractors, travel, content, recruitment) | x | 1 | 0.9 | 1.05 | 1 | |||
| scenario_driver | Planned hires proceed (1 = yes, 0 = frozen) | flag | 1 | 0 | 1 | 1 | |||
| scenario_driver | USD per EUR, forecast months | rate | Actual months use the bank rate on the Timeline | 1.1 | 1.16 | 1.06 | 1.1 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Shopify EU (DTC): orders | VOLUMES (orders and units by channel and category) | order export | 1,715 | 1,697 | 1,954 | 1,940 | 2,188 | 2,135 | 2,007 | 1,978 | 15,614 | |||||||||||||||||
| Shopify EU (DTC): units sold, Cookware | VOLUMES (orders and units by channel and category) | order export | 502 | 520 | 571 | 566 | 688 | 636 | 578 | 579 | 4,640 | |||||||||||||||||
| Shopify EU (DTC): units sold, Knives | VOLUMES (orders and units by channel and category) | order export | 346 | 316 | 369 | 379 | 395 | 414 | 369 | 388 | 2,976 | |||||||||||||||||
| Shopify EU (DTC): units sold, Textiles | VOLUMES (orders and units by channel and category) | order export | 630 | 623 | 751 | 751 | 795 | 754 | 744 | 733 | 5,781 | |||||||||||||||||
| Shopify EU (DTC): units sold, Tableware | VOLUMES (orders and units by channel and category) | order export | 449 | 448 | 526 | 483 | 583 | 548 | 521 | 535 | 4,093 | |||||||||||||||||
| Shopify EU (DTC): units sold, Storage | VOLUMES (orders and units by channel and category) | order export | 369 | 363 | 432 | 451 | 468 | 469 | 447 | 432 | 3,431 | |||||||||||||||||
| Shopify EU (DTC): total units (calc) | VOLUMES (orders and units by channel and category) | sum of category units | 2,296 | 2,270 | 2,649 | 2,630 | 2,929 | 2,821 | 2,659 | 2,667 | 20,921 | |||||||||||||||||
| Amazon EU (FBA): orders | VOLUMES (orders and units by channel and category) | order export | 2,273 | 1,962 | 2,308 | 2,509 | 2,690 | 2,489 | 2,287 | 2,228 | 18,746 | |||||||||||||||||
| Amazon EU (FBA): units sold, Cookware | VOLUMES (orders and units by channel and category) | order export | 470 | 405 | 495 | 505 | 550 | 537 | 441 | 434 | 3,837 | |||||||||||||||||
| Amazon EU (FBA): units sold, Knives | VOLUMES (orders and units by channel and category) | order export | 515 | 451 | 506 | 590 | 636 | 580 | 526 | 503 | 4,307 | |||||||||||||||||
| Amazon EU (FBA): units sold, Textiles | VOLUMES (orders and units by channel and category) | order export | 574 | 489 | 600 | 662 | 690 | 571 | 554 | 584 | 4,724 | |||||||||||||||||
| Amazon EU (FBA): units sold, Tableware | VOLUMES (orders and units by channel and category) | order export | 614 | 542 | 618 | 685 | 761 | 685 | 679 | 634 | 5,218 | |||||||||||||||||
| Amazon EU (FBA): units sold, Storage | VOLUMES (orders and units by channel and category) | order export | 444 | 369 | 432 | 434 | 489 | 485 | 403 | 418 | 3,474 | |||||||||||||||||
| Amazon EU (FBA): total units (calc) | VOLUMES (orders and units by channel and category) | sum of category units | 2,617 | 2,256 | 2,651 | 2,876 | 3,126 | 2,858 | 2,603 | 2,573 | 21,560 | |||||||||||||||||
| Walmart US (WFS): orders | VOLUMES (orders and units by channel and category) | order export | 202 | 233 | 319 | 411 | 472 | 560 | 584 | 707 | 3,488 | |||||||||||||||||
| Walmart US (WFS): units sold, Cookware | VOLUMES (orders and units by channel and category) | order export | 61 | 67 | 102 | 126 | 153 | 180 | 170 | 222 | 1,081 | |||||||||||||||||
| Walmart US (WFS): units sold, Knives | VOLUMES (orders and units by channel and category) | order export | 35 | 38 | 60 | 77 | 83 | 101 | 105 | 130 | 629 | |||||||||||||||||
| Walmart US (WFS): units sold, Textiles | VOLUMES (orders and units by channel and category) | order export | 49 | 59 | 76 | 98 | 120 | 133 | 145 | 164 | 844 | |||||||||||||||||
| Walmart US (WFS): units sold, Tableware | VOLUMES (orders and units by channel and category) | order export | 63 | 72 | 92 | 121 | 130 | 170 | 177 | 213 | 1,038 | |||||||||||||||||
| Walmart US (WFS): units sold, Storage | VOLUMES (orders and units by channel and category) | order export | 35 | 42 | 55 | 73 | 78 | 99 | 112 | 127 | 621 | |||||||||||||||||
| Walmart US (WFS): total units (calc) | VOLUMES (orders and units by channel and category) | sum of category units | 243 | 278 | 385 | 495 | 564 | 683 | 709 | 856 | 4,213 | |||||||||||||||||
| Shopify: first-time customers (orders from new customers) | VOLUMES (orders and units by channel and category) | Shopify customer report | 1,027 | 1,008 | 1,156 | 1,102 | 1,332 | 1,325 | 1,140 | 1,127 | 9,217 | |||||||||||||||||
| Shopify EU (DTC): average gross unit price, Cookware | GROSS UNIT PRICES EX VAT (local currency: EUR for Shopify and Amazon, USD for Walmart) | order export | 118.53 | 119.7 | 116.56 | 119.15 | 118.83 | 114.96 | 116.58 | 120.32 | 118.0787 | |||||||||||||||||
| Shopify EU (DTC): average gross unit price, Knives | GROSS UNIT PRICES EX VAT (local currency: EUR for Shopify and Amazon, USD for Walmart) | order export | 71.3 | 71.43 | 72.25 | 71.68 | 73.46 | 71.4 | 71.53 | 73.1 | 72.0187 | |||||||||||||||||
| Shopify EU (DTC): average gross unit price, Textiles | GROSS UNIT PRICES EX VAT (local currency: EUR for Shopify and Amazon, USD for Walmart) | order export | 45.84 | 46.37 | 46.55 | 45.86 | 46.29 | 46.3 | 47.13 | 45.48 | 46.2275 | |||||||||||||||||
| Shopify EU (DTC): average gross unit price, Tableware | GROSS UNIT PRICES EX VAT (local currency: EUR for Shopify and Amazon, USD for Walmart) | order export | 37.58 | 38.06 | 37.9 | 38.44 | 36.97 | 37.49 | 38.03 | 37.83 | 37.7875 | |||||||||||||||||
| Shopify EU (DTC): average gross unit price, Storage | GROSS UNIT PRICES EX VAT (local currency: EUR for Shopify and Amazon, USD for Walmart) | order export | 29.08 | 29.37 | 29.16 | 29.38 | 28.63 | 28.73 | 29.41 | 29.29 | 29.1313 | |||||||||||||||||
| Amazon EU (FBA): average gross unit price, Cookware | GROSS UNIT PRICES EX VAT (local currency: EUR for Shopify and Amazon, USD for Walmart) | order export | 108.02 | 110.39 | 109.04 | 108.35 | 111.4 | 109.46 | 108.06 | 109.13 | 109.2313 | |||||||||||||||||
| Amazon EU (FBA): average gross unit price, Knives | GROSS UNIT PRICES EX VAT (local currency: EUR for Shopify and Amazon, USD for Walmart) | order export | 65.67 | 65.86 | 65.27 | 65.58 | 65.69 | 65 | 66.26 | 66.66 | 65.7488 | |||||||||||||||||
| Amazon EU (FBA): average gross unit price, Textiles | GROSS UNIT PRICES EX VAT (local currency: EUR for Shopify and Amazon, USD for Walmart) | order export | 42.59 | 41.78 | 41.54 | 42.23 | 42.48 | 42.44 | 40.84 | 42.16 | 42.0075 | |||||||||||||||||
| Amazon EU (FBA): average gross unit price, Tableware | GROSS UNIT PRICES EX VAT (local currency: EUR for Shopify and Amazon, USD for Walmart) | order export | 35 | 35.01 | 34.96 | 34.35 | 34.62 | 34.87 | 34.79 | 35.18 | 34.8475 | |||||||||||||||||
| Amazon EU (FBA): average gross unit price, Storage | GROSS UNIT PRICES EX VAT (local currency: EUR for Shopify and Amazon, USD for Walmart) | order export | 27.34 | 27.17 | 27.02 | 26.75 | 26.78 | 26.91 | 27.04 | 26.55 | 26.945 | |||||||||||||||||
| Walmart US (WFS): average gross unit price, Cookware | GROSS UNIT PRICES EX VAT (local currency: EUR for Shopify and Amazon, USD for Walmart) | order export | 131.13 | 126.45 | 127.61 | 130.37 | 129.77 | 130.78 | 129.7 | 125.81 | 128.9525 | |||||||||||||||||
| Walmart US (WFS): average gross unit price, Knives | GROSS UNIT PRICES EX VAT (local currency: EUR for Shopify and Amazon, USD for Walmart) | order export | 79.69 | 79.22 | 79.01 | 79.14 | 79.82 | 79.52 | 79.73 | 77.98 | 79.2638 | |||||||||||||||||
| Walmart US (WFS): average gross unit price, Textiles | GROSS UNIT PRICES EX VAT (local currency: EUR for Shopify and Amazon, USD for Walmart) | order export | 48.78 | 48.68 | 48.35 | 49.35 | 48.13 | 49.46 | 48.7 | 48.94 | 48.7987 | |||||||||||||||||
| Walmart US (WFS): average gross unit price, Tableware | GROSS UNIT PRICES EX VAT (local currency: EUR for Shopify and Amazon, USD for Walmart) | order export | 41.75 | 41.92 | 41.98 | 41.97 | 42.67 | 42.07 | 41.66 | 42.15 | 42.0213 | |||||||||||||||||
| Walmart US (WFS): average gross unit price, Storage | GROSS UNIT PRICES EX VAT (local currency: EUR for Shopify and Amazon, USD for Walmart) | order export | 32.14 | 31.31 | 32.42 | 32.22 | 31.87 | 31.81 | 31.72 | 31.87 | 31.92 | |||||||||||||||||
| Shopify EU (DTC): discounts and coupons | DISCOUNTS, REFUNDS AND SHIPPING INCOME (local currency) | settlement / order export | 11,197 | 12,487 | 13,854 | 14,295 | 13,958 | 14,197 | 14,759 | 13,584 | 108,331 | |||||||||||||||||
| Shopify EU (DTC): refunds and returns (value) | DISCOUNTS, REFUNDS AND SHIPPING INCOME (local currency) | settlement report | 8,595 | 7,412 | 9,280 | 10,168 | 11,576 | 10,932 | 10,534 | 11,568 | 80,065 | |||||||||||||||||
| Shopify EU (DTC): units returned | DISCOUNTS, REFUNDS AND SHIPPING INCOME (local currency) | returns report | 132 | 117 | 161 | 163 | 190 | 178 | 174 | 175 | 1,290 | |||||||||||||||||
| Shopify EU (DTC): returned stock recovered to sellable inventory (EUR at cost) | DISCOUNTS, REFUNDS AND SHIPPING INCOME (local currency) | 3PL / FBA returns report | 1,733 | 1,544 | 1,936 | 2,047 | 2,557 | 2,614 | 2,331 | 2,363 | 17,125 | |||||||||||||||||
| Amazon EU (FBA): discounts and coupons | DISCOUNTS, REFUNDS AND SHIPPING INCOME (local currency) | settlement / order export | 5,030 | 5,358 | 6,412 | 5,829 | 7,505 | 6,226 | 4,869 | 5,466 | 46,695 | |||||||||||||||||
| Amazon EU (FBA): refunds and returns (value) | DISCOUNTS, REFUNDS AND SHIPPING INCOME (local currency) | settlement report | 10,635 | 10,237 | 10,867 | 10,344 | 11,721 | 11,808 | 9,056 | 10,961 | 85,629 | |||||||||||||||||
| Amazon EU (FBA): units returned | DISCOUNTS, REFUNDS AND SHIPPING INCOME (local currency) | returns report | 189 | 191 | 211 | 191 | 219 | 222 | 180 | 211 | 1,614 | |||||||||||||||||
| Amazon EU (FBA): returned stock recovered to sellable inventory (EUR at cost) | DISCOUNTS, REFUNDS AND SHIPPING INCOME (local currency) | 3PL / FBA returns report | 2,377 | 2,276 | 2,990 | 2,357 | 2,801 | 3,160 | 2,219 | 2,547 | 20,727 | |||||||||||||||||
| Walmart US (WFS): discounts and coupons | DISCOUNTS, REFUNDS AND SHIPPING INCOME (local currency) | settlement / order export | 821 | 997 | 1,323 | 1,761 | 2,209 | 2,289 | 2,316 | 2,623 | 14,339 | |||||||||||||||||
| Walmart US (WFS): refunds and returns (value) | DISCOUNTS, REFUNDS AND SHIPPING INCOME (local currency) | settlement report | 1,571 | 1,724 | 2,387 | 3,279 | 3,376 | 3,783 | 4,060 | 5,036 | 25,216 | |||||||||||||||||
| Walmart US (WFS): units returned | DISCOUNTS, REFUNDS AND SHIPPING INCOME (local currency) | returns report | 21 | 26 | 32 | 47 | 48 | 53 | 56 | 66 | 349 | |||||||||||||||||
| Walmart US (WFS): returned stock recovered to sellable inventory (EUR at cost) | DISCOUNTS, REFUNDS AND SHIPPING INCOME (local currency) | 3PL / FBA returns report | 269 | 375 | 432 | 573 | 675 | 741 | 775 | 929 | 4,769 | |||||||||||||||||
| Shopify: shipping charged to customers ex VAT | DISCOUNTS, REFUNDS AND SHIPPING INCOME (local currency) | order export | 5,655 | 5,759 | 6,668 | 6,672 | 7,610 | 7,608 | 6,829 | 6,827 | 53,628 | |||||||||||||||||
| Shopify: payment processing fees and chargebacks | CHANNEL VARIABLE COSTS (local currency; Amazon and Walmart fees per settlement reports) | settlement / invoice | 3,706 | 3,694 | 4,179 | 4,145 | 4,838 | 4,506 | 4,186 | 4,303 | 33,557 | |||||||||||||||||
| Shopify: carrier shipping cost | CHANNEL VARIABLE COSTS (local currency; Amazon and Walmart fees per settlement reports) | settlement / invoice | 10,361 | 10,561 | 12,292 | 12,426 | 13,945 | 13,225 | 12,987 | 12,752 | 98,549 | |||||||||||||||||
| Shopify: 3PL pick, pack and packaging | CHANNEL VARIABLE COSTS (local currency; Amazon and Walmart fees per settlement reports) | settlement / invoice | 6,356 | 6,513 | 7,539 | 7,346 | 8,127 | 8,133 | 7,609 | 7,345 | 58,968 | |||||||||||||||||
| Shopify: paid media, Meta | CHANNEL VARIABLE COSTS (local currency; Amazon and Walmart fees per settlement reports) | settlement / invoice | 14,925 | 15,728 | 19,266 | 17,843 | 20,699 | 20,117 | 19,621 | 20,485 | 148,684 | |||||||||||||||||
| Shopify: paid media, Google | CHANNEL VARIABLE COSTS (local currency; Amazon and Walmart fees per settlement reports) | settlement / invoice | 6,396 | 6,740 | 8,257 | 7,647 | 8,871 | 8,621 | 8,409 | 8,779 | 63,720 | |||||||||||||||||
| Amazon: referral fees (incl. refund administration fee) | CHANNEL VARIABLE COSTS (local currency; Amazon and Walmart fees per settlement reports) | settlement / invoice | 19,369 | 16,544 | 19,515 | 21,360 | 23,238 | 21,297 | 19,131 | 18,702 | 159,156 | |||||||||||||||||
| Amazon: FBA fulfilment fees | CHANNEL VARIABLE COSTS (local currency; Amazon and Walmart fees per settlement reports) | settlement / invoice | 13,671 | 11,760 | 13,932 | 15,523 | 16,386 | 15,772 | 13,915 | 13,859 | 114,818 | |||||||||||||||||
| Amazon: FBA storage, aged inventory and other fees | CHANNEL VARIABLE COSTS (local currency; Amazon and Walmart fees per settlement reports) | settlement / invoice | 1,527 | 1,223 | 1,367 | 1,641 | 1,598 | 3,382 | 1,423 | 1,285 | 13,446 | |||||||||||||||||
| Amazon: advertising (Sponsored Products and Brands) | CHANNEL VARIABLE COSTS (local currency; Amazon and Walmart fees per settlement reports) | settlement / invoice | 11,057 | 9,410 | 11,456 | 13,283 | 15,111 | 13,890 | 12,615 | 11,563 | 98,385 | |||||||||||||||||
| Amazon: FBA inbound placement and freight | CHANNEL VARIABLE COSTS (local currency; Amazon and Walmart fees per settlement reports) | settlement / invoice | 1,230 | 992 | 1,135 | 1,376 | 1,462 | 1,339 | 1,151 | 1,113 | 9,798 | |||||||||||||||||
| Walmart: referral fees (USD) | CHANNEL VARIABLE COSTS (local currency; Amazon and Walmart fees per settlement reports) | settlement / invoice | 2,181 | 2,395 | 3,505 | 4,462 | 5,206 | 6,357 | 6,305 | 7,719 | 38,130 | |||||||||||||||||
| Walmart: WFS fulfilment fees (USD) | CHANNEL VARIABLE COSTS (local currency; Amazon and Walmart fees per settlement reports) | settlement / invoice | 1,543 | 1,730 | 2,384 | 3,103 | 3,520 | 4,306 | 4,432 | 5,424 | 26,442 | |||||||||||||||||
| Walmart: WFS storage fees (USD) | CHANNEL VARIABLE COSTS (local currency; Amazon and Walmart fees per settlement reports) | settlement / invoice | 131 | 159 | 191 | 284 | 377 | 412 | 422 | 517 | 2,493 | |||||||||||||||||
| Walmart: Walmart Connect advertising (USD) | CHANNEL VARIABLE COSTS (local currency; Amazon and Walmart fees per settlement reports) | settlement / invoice | 2,131 | 2,485 | 3,385 | 4,132 | 4,487 | 5,590 | 4,956 | 6,840 | 34,006 | |||||||||||||||||
| Landed unit cost: Cookware | LANDED UNIT COST BY CATEGORY (EUR, weighted average of stock on hand) | inventory valuation | 39.9 | 40.18 | 40.36 | 40.66 | 41.06 | 40.76 | 40.81 | 41.35 | 40.635 | |||||||||||||||||
| Landed unit cost: Knives | LANDED UNIT COST BY CATEGORY (EUR, weighted average of stock on hand) | inventory valuation | 20.88 | 21.13 | 21.32 | 21.19 | 21.39 | 21.32 | 21.58 | 21.57 | 21.2975 | |||||||||||||||||
| Landed unit cost: Textiles | LANDED UNIT COST BY CATEGORY (EUR, weighted average of stock on hand) | inventory valuation | 14.67 | 14.61 | 14.66 | 14.69 | 14.72 | 14.74 | 14.84 | 14.94 | 14.7338 | |||||||||||||||||
| Landed unit cost: Tableware | LANDED UNIT COST BY CATEGORY (EUR, weighted average of stock on hand) | inventory valuation | 12.93 | 13.12 | 13.14 | 13.17 | 13.3 | 13.26 | 13.38 | 13.41 | 13.2137 | |||||||||||||||||
| Landed unit cost: Storage | LANDED UNIT COST BY CATEGORY (EUR, weighted average of stock on hand) | inventory valuation | 10.52 | 10.59 | 10.55 | 10.65 | 10.66 | 10.7 | 10.78 | 10.82 | 10.6587 | |||||||||||||||||
| Write-offs: Cookware | INVENTORY WRITE-OFFS (EUR at cost) | stock count adjustments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||||||||||||||||
| Write-offs: Knives | INVENTORY WRITE-OFFS (EUR at cost) | stock count adjustments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||||||||||||||||
| Write-offs: Textiles | INVENTORY WRITE-OFFS (EUR at cost) | stock count adjustments | 0 | 0 | 3,800 | 0 | 0 | 0 | 0 | 0 | 3,800 | |||||||||||||||||
| Write-offs: Tableware | INVENTORY WRITE-OFFS (EUR at cost) | stock count adjustments | 0 | 0 | 0 | 0 | 0 | 0 | 2,100 | 0 | 2,100 | |||||||||||||||||
| Write-offs: Storage | INVENTORY WRITE-OFFS (EUR at cost) | stock count adjustments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||||||||||||||||
| Salaries and wages (incl. employer costs) | OPERATING EXPENSES (EUR, ex VAT) | ledger | 43,800 | 43,900 | 44,100 | 47,200 | 47,300 | 47,600 | 47,500 | 47,900 | 369,300 | |||||||||||||||||
| Contractors and freelancers | OPERATING EXPENSES (EUR, ex VAT) | ledger | 5,056 | 4,877 | 4,502 | 4,495 | 4,172 | 6,301 | 5,372 | 4,804 | 39,579 | |||||||||||||||||
| Rent and facilities | OPERATING EXPENSES (EUR, ex VAT) | ledger | 4,800 | 4,800 | 4,800 | 4,800 | 4,800 | 4,800 | 4,800 | 4,800 | 38,400 | |||||||||||||||||
| Software, apps and platform subscriptions | OPERATING EXPENSES (EUR, ex VAT) | ledger | 4,056 | 4,090 | 4,102 | 4,171 | 4,253 | 4,383 | 4,437 | 4,512 | 34,004 | |||||||||||||||||
| Professional fees (finance, legal, audit) | OPERATING EXPENSES (EUR, ex VAT) | ledger | 3,410 | 3,074 | 3,178 | 3,262 | 3,267 | 2,986 | 3,135 | 3,358 | 25,670 | |||||||||||||||||
| Insurance | OPERATING EXPENSES (EUR, ex VAT) | ledger | 1,150 | 1,150 | 1,150 | 1,150 | 1,150 | 1,150 | 1,150 | 1,150 | 9,200 | |||||||||||||||||
| Travel and entertainment | OPERATING EXPENSES (EUR, ex VAT) | ledger | 1,765 | 1,137 | 1,503 | 1,091 | 942 | 1,413 | 688 | 1,869 | 10,408 | |||||||||||||||||
| Content, creative and PR (non-media) | OPERATING EXPENSES (EUR, ex VAT) | ledger | 6,719 | 5,921 | 5,117 | 6,119 | 5,586 | 6,021 | 5,795 | 6,407 | 47,685 | |||||||||||||||||
| Customer service (outsourced, per order) | OPERATING EXPENSES (EUR, ex VAT) | ledger | 2,946 | 2,812 | 3,283 | 3,431 | 3,890 | 3,713 | 3,512 | 3,419 | 27,006 | |||||||||||||||||
| Office and other G&A | OPERATING EXPENSES (EUR, ex VAT) | ledger | 1,825 | 1,606 | 1,720 | 1,762 | 2,110 | 1,495 | 1,774 | 1,828 | 14,120 | |||||||||||||||||
| Bank charges and FX costs | OPERATING EXPENSES (EUR, ex VAT) | ledger | 398 | 399 | 476 | 463 | 528 | 485 | 474 | 496 | 3,719 | |||||||||||||||||
| Recruitment and training | OPERATING EXPENSES (EUR, ex VAT) | ledger | 857 | 589 | 2,400 | 488 | 983 | 991 | 864 | 1,098 | 8,270 | |||||||||||||||||
| Capex: equipment and fixtures | CAPITAL EXPENDITURE (EUR, ex VAT) | fixed asset register | 2,400 | 0 | 6,800 | 0 | 0 | 0 | 3,500 | 0 | 12,700 | |||||||||||||||||
| Capex: website and software development | CAPITAL EXPENDITURE (EUR, ex VAT) | fixed asset register | 0 | 0 | 0 | 0 | 1,200 | 0 | 0 | 0 | 1,200 | |||||||||||||||||
| Shopify EU (DTC): payouts received | CASH ACTUALS (EUR, per bank statements) | bank statement | 149,666 | 146,825 | 168,963 | 169,633 | 188,403 | 182,464 | 171,755 | 172,056 | 1,349,765 | |||||||||||||||||
| Amazon EU (FBA): payouts received | CASH ACTUALS (EUR, per bank statements) | bank statement | 160,924 | 84,432 | 100,247 | 111,610 | 119,921 | 118,012 | 126,346 | 103,721 | 925,213 | |||||||||||||||||
| Walmart US (WFS): payouts received | CASH ACTUALS (EUR, per bank statements) | bank statement | 1,863 | 7,904 | 9,921 | 13,155 | 18,461 | 19,225 | 23,324 | 22,881 | 116,734 | |||||||||||||||||
| Payments to logistics and fulfilment suppliers | CASH ACTUALS (EUR, per bank statements) | bank statement | 55,682 | 60,395 | 34,443 | 31,879 | 25,464 | 47,660 | 39,060 | 30,935 | 325,518 | |||||||||||||||||
| Payments to Meta and Google | CASH ACTUALS (EUR, per bank statements) | bank statement | 38,996 | 22,390 | 25,801 | 26,553 | 27,834 | 29,680 | 28,784 | 27,779 | 227,817 | |||||||||||||||||
| Payments to other opex suppliers | CASH ACTUALS (EUR, per bank statements) | bank statement | 51,273 | 29,061 | 34,354 | 33,850 | 43,152 | 34,071 | 33,609 | 34,730 | 294,100 |
| label | basis | section | format | kind | bold | value c | value d |
|---|---|---|---|---|---|---|---|
| Cash at bank | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 380,000 | |
| Shopify Payments receivable | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 14,900 | |
| Amazon settlement receivable incl. reserve | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 118,600 | |
| Walmart settlement receivable | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 0 | |
| Inventory on hand at landed cost: Cookware | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 186,000 | |
| Inventory on hand at landed cost: Knives | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 98,000 | |
| Inventory on hand at landed cost: Textiles | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 142,000 | |
| Inventory on hand at landed cost: Tableware | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 121,000 | |
| Inventory on hand at landed cost: Storage | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 96,000 | |
| Slow-moving inventory provision | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 18,000 | |
| Inventory in transit (FOB value of shipped POs) | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 154,000 | |
| Supplier deposits (prepayments on open POs) | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 23,100 | |
| Other receivables and prepaid expenses | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 21,500 | |
| Equipment and fixtures: cost | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 48,000 | |
| Equipment and fixtures: accumulated depreciation | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 21,000 | |
| Website and software: cost | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 60,000 | |
| Website and software: accumulated depreciation | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 32,000 | |
| Trade payables: logistics and fulfilment | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 62,300 | |
| Trade payables: paid media | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 24,800 | |
| Trade payables: other opex | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 41,600 | |
| Wage tax and social charges payable | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 15,900 | |
| Refund liability | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 19,400 | |
| VAT payable | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 38,700 | |
| Corporate income tax payable (FY25) | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 18,400 | |
| Term loan | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 400,000 | |
| Share capital | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 250,000 | |
| Retained earnings | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 521,000 | |
| Opening balance check: assets less liabilities less equity (must be zero) | formula | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | calc | True | 0 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Founder and CEO | HEADCOUNT TABLE (C = monthly employer cost, D = start month; existing roles at cost, planned hires only if the scenario allows) | employer cost x inflation x active flag | 7,200 | 7,200 | 7,200 | 7,200 | 7,200 | 7,200 | 7,200 | 7,200 | 7,200 | 7,200 | 7,200 | 7,200 | 7,416 | 7,416 | 7,416 | 7,416 | 7,416 | 7,416 | 7,416 | 7,416 | 7,416 | 7,416 | 7,416 | 7,416 | 7,200 | 44,651 |
| Head of Ecommerce | HEADCOUNT TABLE (C = monthly employer cost, D = start month; existing roles at cost, planned hires only if the scenario allows) | employer cost x inflation x active flag | 6,100 | 6,100 | 6,100 | 6,100 | 6,100 | 6,100 | 6,100 | 6,100 | 6,100 | 6,100 | 6,100 | 6,100 | 6,283 | 6,283 | 6,283 | 6,283 | 6,283 | 6,283 | 6,283 | 6,283 | 6,283 | 6,283 | 6,283 | 6,283 | 6,100 | 44,957 |
| Performance Marketing Manager | HEADCOUNT TABLE (C = monthly employer cost, D = start month; existing roles at cost, planned hires only if the scenario allows) | employer cost x inflation x active flag | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,150 | 5,150 | 5,150 | 5,150 | 5,150 | 5,150 | 5,150 | 5,150 | 5,150 | 5,150 | 5,150 | 5,150 | 5,000 | 45,107 |
| Operations and Supply Chain Manager | HEADCOUNT TABLE (C = monthly employer cost, D = start month; existing roles at cost, planned hires only if the scenario allows) | employer cost x inflation x active flag | 5,400 | 5,400 | 5,400 | 5,400 | 5,400 | 5,400 | 5,400 | 5,400 | 5,400 | 5,400 | 5,400 | 5,400 | 5,562 | 5,562 | 5,562 | 5,562 | 5,562 | 5,562 | 5,562 | 5,562 | 5,562 | 5,562 | 5,562 | 5,562 | 5,400 | 45,199 |
| Customer Experience Lead | HEADCOUNT TABLE (C = monthly employer cost, D = start month; existing roles at cost, planned hires only if the scenario allows) | employer cost x inflation x active flag | 3,900 | 3,900 | 3,900 | 3,900 | 3,900 | 3,900 | 3,900 | 3,900 | 3,900 | 3,900 | 3,900 | 3,900 | 4,017 | 4,017 | 4,017 | 4,017 | 4,017 | 4,017 | 4,017 | 4,017 | 4,017 | 4,017 | 4,017 | 4,017 | 3,900 | 45,351 |
| Content and Creative Lead | HEADCOUNT TABLE (C = monthly employer cost, D = start month; existing roles at cost, planned hires only if the scenario allows) | employer cost x inflation x active flag | 4,300 | 4,300 | 4,300 | 4,300 | 4,300 | 4,300 | 4,300 | 4,300 | 4,300 | 4,300 | 4,300 | 4,300 | 4,429 | 4,429 | 4,429 | 4,429 | 4,429 | 4,429 | 4,429 | 4,429 | 4,429 | 4,429 | 4,429 | 4,429 | 4,300 | 45,443 |
| Marketplace Specialist (Amazon, Walmart) | HEADCOUNT TABLE (C = monthly employer cost, D = start month; existing roles at cost, planned hires only if the scenario allows) | employer cost x inflation x active flag | 4,400 | 4,400 | 4,400 | 4,400 | 4,400 | 4,400 | 4,400 | 4,400 | 4,400 | 4,400 | 4,400 | 4,400 | 4,532 | 4,532 | 4,532 | 4,532 | 4,532 | 4,532 | 4,532 | 4,532 | 4,532 | 4,532 | 4,532 | 4,532 | 4,400 | 45,688 |
| Warehouse and Inventory Coordinator | HEADCOUNT TABLE (C = monthly employer cost, D = start month; existing roles at cost, planned hires only if the scenario allows) | employer cost x inflation x active flag | 3,300 | 3,300 | 3,300 | 3,300 | 3,300 | 3,300 | 3,300 | 3,300 | 3,300 | 3,300 | 3,300 | 3,300 | 3,399 | 3,399 | 3,399 | 3,399 | 3,399 | 3,399 | 3,399 | 3,399 | 3,399 | 3,399 | 3,399 | 3,399 | 3,300 | 45,777 |
| Customer Support Agent 1 | HEADCOUNT TABLE (C = monthly employer cost, D = start month; existing roles at cost, planned hires only if the scenario allows) | employer cost x inflation x active flag | 2,700 | 2,700 | 2,700 | 2,700 | 2,700 | 2,700 | 2,700 | 2,700 | 2,700 | 2,700 | 2,700 | 2,700 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,700 | 45,535 |
| Customer Support Agent 2 | HEADCOUNT TABLE (C = monthly employer cost, D = start month; existing roles at cost, planned hires only if the scenario allows) | employer cost x inflation x active flag | 0 | 0 | 0 | 2,700 | 2,700 | 2,700 | 2,700 | 2,700 | 2,700 | 2,700 | 2,700 | 2,700 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,700 | 46,142 |
| CRM and Email Specialist | HEADCOUNT TABLE (C = monthly employer cost, D = start month; existing roles at cost, planned hires only if the scenario allows) | employer cost x inflation x active flag | 3,800 | 3,800 | 3,800 | 3,800 | 3,800 | 3,800 | 3,800 | 3,800 | 3,800 | 3,800 | 3,800 | 3,800 | 3,914 | 3,914 | 3,914 | 3,914 | 3,914 | 3,914 | 3,914 | 3,914 | 3,914 | 3,914 | 3,914 | 3,914 | 3,800 | 45,961 |
| Planned hire: Customer Support Agent 3 | HEADCOUNT TABLE (C = monthly employer cost, D = start month; existing roles at cost, planned hires only if the scenario allows) | employer cost x inflation x active flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,700 | 2,700 | 2,700 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,700 | 46,326 |
| Planned hire: Growth Marketing Analyst | HEADCOUNT TABLE (C = monthly employer cost, D = start month; existing roles at cost, planned hires only if the scenario allows) | employer cost x inflation x active flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,200 | 4,200 | 4,326 | 4,326 | 4,326 | 4,326 | 4,326 | 4,326 | 4,326 | 4,326 | 4,326 | 4,326 | 4,326 | 4,326 | 4,200 | 46,356 |
| Planned hire: Supply Chain Planner | HEADCOUNT TABLE (C = monthly employer cost, D = start month; existing roles at cost, planned hires only if the scenario allows) | employer cost x inflation x active flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,738 | 4,738 | 4,738 | 4,738 | 4,738 | 4,738 | 4,738 | 4,738 | 4,738 | 4,738 | 4,738 | 4,600 | 46,446 |
| Headcount plan: total monthly employer cost | HEADCOUNT TABLE (C = monthly employer cost, D = start month; existing roles at cost, planned hires only if the scenario allows) | sum of roles | 46,100 | 46,100 | 46,100 | 48,800 | 48,800 | 48,800 | 48,800 | 48,800 | 48,800 | 51,500 | 55,700 | 55,700 | 57,371 | 62,109 | 62,109 | 62,109 | 62,109 | 62,109 | 62,109 | 62,109 | 62,109 | 62,109 | 62,109 | 62,109 | 594,000 | 740,570 |
| Headcount (FTE) | HEADCOUNT TABLE (C = monthly employer cost, D = start month; existing roles at cost, planned hires only if the scenario allows) | count of active roles | 10 | 10 | 10 | 11 | 11 | 11 | 11 | 11 | 11 | 12 | 13 | 13 | 13 | 14 | 14 | 14 | 14 | 14 | 14 | 14 | 14 | 14 | 14 | 14 | 13 | 14 |
| Salaries and wages (incl. employer costs) | OPERATING EXPENSES | A: Inputs; F: see column basis | 43,800 | 43,900 | 44,100 | 47,200 | 47,300 | 47,600 | 47,500 | 47,900 | 48,800 | 51,500 | 55,700 | 55,700 | 57,371 | 62,109 | 62,109 | 62,109 | 62,109 | 62,109 | 62,109 | 62,109 | 62,109 | 62,109 | 62,109 | 62,109 | 581,000 | 740,570 |
| Contractors and freelancers | OPERATING EXPENSES | A: Inputs; F: see column basis | 5,056 | 4,877 | 4,502 | 4,495 | 4,172 | 6,301 | 5,372 | 4,804 | 4,800 | 4,800 | 4,800 | 4,800 | 4,944 | 4,944 | 4,944 | 4,944 | 4,944 | 4,944 | 4,944 | 4,944 | 4,944 | 4,944 | 4,944 | 4,944 | 58,779 | 59,328 |
| Rent and facilities | OPERATING EXPENSES | A: Inputs; F: see column basis | 4,800 | 4,800 | 4,800 | 4,800 | 4,800 | 4,800 | 4,800 | 4,800 | 4,800 | 4,800 | 4,800 | 4,800 | 4,944 | 4,944 | 4,944 | 4,944 | 4,944 | 4,944 | 4,944 | 4,944 | 4,944 | 4,944 | 4,944 | 4,944 | 57,600 | 59,328 |
| Software, apps and platform subscriptions | OPERATING EXPENSES | A: Inputs; F: see column basis | 4,056 | 4,090 | 4,102 | 4,171 | 4,253 | 4,383 | 4,437 | 4,512 | 4,300 | 4,300 | 4,300 | 4,300 | 4,429 | 4,429 | 4,429 | 4,429 | 4,429 | 4,429 | 4,429 | 4,429 | 4,429 | 4,429 | 4,429 | 4,429 | 51,204 | 53,148 |
| Professional fees (finance, legal, audit) | OPERATING EXPENSES | A: Inputs; F: see column basis | 3,410 | 3,074 | 3,178 | 3,262 | 3,267 | 2,986 | 3,135 | 3,358 | 3,200 | 3,200 | 3,200 | 3,200 | 3,296 | 3,296 | 3,296 | 3,296 | 3,296 | 3,296 | 3,296 | 3,296 | 3,296 | 3,296 | 3,296 | 3,296 | 38,470 | 39,552 |
| Insurance | OPERATING EXPENSES | A: Inputs; F: see column basis | 1,150 | 1,150 | 1,150 | 1,150 | 1,150 | 1,150 | 1,150 | 1,150 | 1,150 | 1,150 | 1,150 | 1,150 | 1,184.5 | 1,184.5 | 1,184.5 | 1,184.5 | 1,184.5 | 1,184.5 | 1,184.5 | 1,184.5 | 1,184.5 | 1,184.5 | 1,184.5 | 1,184.5 | 13,800 | 14,214 |
| Travel and entertainment | OPERATING EXPENSES | A: Inputs; F: see column basis | 1,765 | 1,137 | 1,503 | 1,091 | 942 | 1,413 | 688 | 1,869 | 1,400 | 1,400 | 1,400 | 1,400 | 1,442 | 1,442 | 1,442 | 1,442 | 1,442 | 1,442 | 1,442 | 1,442 | 1,442 | 1,442 | 1,442 | 1,442 | 16,008 | 17,304 |
| Content, creative and PR (non-media) | OPERATING EXPENSES | A: Inputs; F: see column basis | 6,719 | 5,921 | 5,117 | 6,119 | 5,586 | 6,021 | 5,795 | 6,407 | 5,500 | 5,500 | 5,500 | 5,500 | 5,665 | 5,665 | 5,665 | 5,665 | 5,665 | 5,665 | 5,665 | 5,665 | 5,665 | 5,665 | 5,665 | 5,665 | 69,685 | 67,980 |
| Office and other G&A | OPERATING EXPENSES | A: Inputs; F: see column basis | 1,825 | 1,606 | 1,720 | 1,762 | 2,110 | 1,495 | 1,774 | 1,828 | 1,800 | 1,800 | 1,800 | 1,800 | 1,854 | 1,854 | 1,854 | 1,854 | 1,854 | 1,854 | 1,854 | 1,854 | 1,854 | 1,854 | 1,854 | 1,854 | 21,320 | 22,248 |
| Recruitment and training | OPERATING EXPENSES | A: Inputs; F: see column basis | 857 | 589 | 2,400 | 488 | 983 | 991 | 864 | 1,098 | 900 | 900 | 900 | 900 | 927 | 927 | 927 | 927 | 927 | 927 | 927 | 927 | 927 | 927 | 927 | 927 | 11,870 | 11,124 |
| Customer service (outsourced, per order) | OPERATING EXPENSES | A: Inputs; F: see column basis | 2,946 | 2,812 | 3,283 | 3,431 | 3,890 | 3,713 | 3,512 | 3,419 | 3,855.5347 | 4,459.2188 | 6,431.657 | 5,743.8642 | 3,770.1178 | 3,586.5434 | 4,126.6186 | 4,361.513 | 4,701.3222 | 4,662.2461 | 4,518.8747 | 4,520.91 | 5,204.4352 | 6,025.4866 | 8,699.7743 | 7,777.6525 | 47,496.2748 | 61,955.4944 |
| Bank charges and FX costs | OPERATING EXPENSES | A: Inputs; F: see column basis | 398 | 399 | 476 | 463 | 528 | 485 | 474 | 496 | 530.4242 | 614.5494 | 887.9322 | 794.3642 | 507.0975 | 483.2485 | 556.9886 | 589.7207 | 636.7751 | 632.5834 | 614.199 | 615.546 | 709.8454 | 823.261 | 1,190.7162 | 1,066.3589 | 6,546.27 | 8,426.34 |
| TOTAL OPERATING EXPENSES | OPERATING EXPENSES | sum | 76,782 | 74,355 | 76,331 | 78,432 | 78,981 | 81,338 | 79,501 | 81,641 | 81,035.9589 | 84,423.7682 | 90,869.5891 | 90,088.2284 | 90,333.7153 | 94,864.2919 | 95,478.1071 | 95,745.7337 | 96,132.5973 | 96,089.3294 | 95,927.5737 | 95,930.956 | 96,708.7806 | 97,643.2475 | 100,684.9905 | 99,638.5114 | 973,778.5447 | 1,155,177.8344 |
| Other opex subject to trade payables (all lines except salaries and bank charges) | OPERATING EXPENSES | 32,584 | 30,056 | 31,755 | 30,769 | 31,153 | 33,253 | 31,527 | 33,245 | 31,705.5347 | 32,309.2188 | 34,281.657 | 33,593.8642 | 32,455.6178 | 32,272.0434 | 32,812.1186 | 33,047.013 | 33,386.8222 | 33,347.7461 | 33,204.3747 | 33,206.41 | 33,889.9352 | 34,710.9866 | 37,385.2743 | 36,463.1525 | 386,232.2748 | 406,181.4944 | |
| Opening balance | WAGE TAX AND SOCIAL CHARGES PAYABLE | 15,900 | 14,016 | 14,048 | 14,112 | 15,104 | 15,136 | 15,232 | 15,200 | 15,328 | 15,616 | 16,480 | 17,824 | 17,824 | 18,358.72 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | |||
| Accrued in the month (share of payroll cost) | WAGE TAX AND SOCIAL CHARGES PAYABLE | Assumptions | 14,016 | 14,048 | 14,112 | 15,104 | 15,136 | 15,232 | 15,200 | 15,328 | 15,616 | 16,480 | 17,824 | 17,824 | 18,358.72 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 185,920 | 236,982.4 |
| Paid (prior month balance remitted) | WAGE TAX AND SOCIAL CHARGES PAYABLE | -15,900 | -14,016 | -14,048 | -14,112 | -15,104 | -15,136 | -15,232 | -15,200 | -15,328 | -15,616 | -16,480 | -17,824 | -17,824 | -18,358.72 | -19,874.88 | -19,874.88 | -19,874.88 | -19,874.88 | -19,874.88 | -19,874.88 | -19,874.88 | -19,874.88 | -19,874.88 | -19,874.88 | -183,996 | -234,931.52 | |
| CLOSING BALANCE (to balance sheet) | WAGE TAX AND SOCIAL CHARGES PAYABLE | 14,016 | 14,048 | 14,112 | 15,104 | 15,136 | 15,232 | 15,200 | 15,328 | 15,616 | 16,480 | 17,824 | 17,824 | 18,358.72 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 17,824 | 19,874.88 | |
| Net salaries paid to staff in the month (cash) | WAGE TAX AND SOCIAL CHARGES PAYABLE | payroll cost less accrued charges | 29,784 | 29,852 | 29,988 | 32,096 | 32,164 | 32,368 | 32,300 | 32,572 | 33,184 | 35,020 | 37,876 | 37,876 | 39,012.28 | 42,234.12 | 42,234.12 | 42,234.12 | 42,234.12 | 42,234.12 | 42,234.12 | 42,234.12 | 42,234.12 | 42,234.12 | 42,234.12 | 42,234.12 | 395,080 | 503,587.6 |
| label | basis | section | format | kind | bold | value c | value d |
|---|---|---|---|---|---|---|---|
| Contractors and freelancers (discretionary) | monthly base | FORECAST MONTHLY BASE (column C, EUR per month at FY26 prices) | int | input | False | 4,800 | |
| Rent and facilities | monthly base | FORECAST MONTHLY BASE (column C, EUR per month at FY26 prices) | int | input | False | 4,800 | |
| Software, apps and platform subscriptions | monthly base | FORECAST MONTHLY BASE (column C, EUR per month at FY26 prices) | int | input | False | 4,300 | |
| Professional fees (finance, legal, audit) | monthly base | FORECAST MONTHLY BASE (column C, EUR per month at FY26 prices) | int | input | False | 3,200 | |
| Insurance | monthly base | FORECAST MONTHLY BASE (column C, EUR per month at FY26 prices) | int | input | False | 1,150 | |
| Travel and entertainment (discretionary) | monthly base | FORECAST MONTHLY BASE (column C, EUR per month at FY26 prices) | int | input | False | 1,400 | |
| Content, creative and PR (non-media) (discretionary) | monthly base | FORECAST MONTHLY BASE (column C, EUR per month at FY26 prices) | int | input | False | 5,500 | |
| Office and other G&A | monthly base | FORECAST MONTHLY BASE (column C, EUR per month at FY26 prices) | int | input | False | 1,800 | |
| Recruitment and training (discretionary) | monthly base | FORECAST MONTHLY BASE (column C, EUR per month at FY26 prices) | int | input | False | 900 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Shopify EU: (gross less discounts less refunds plus shipping) x rate | OUTPUT VAT | Channel_PL x Assumptions | 25,936.19 | 26,091.6989 | 29,569.5239 | 29,329.8379 | 33,743.1312 | 31,586.8613 | 29,384.3782 | 29,916.1113 | 33,050.0205 | 38,104.1399 | 54,780.8724 | 48,760.5702 | 30,967.4957 | 29,357.2709 | 33,657.8504 | 35,444.1937 | 38,063.3167 | 37,603.0152 | 36,304.4782 | 36,175.8795 | 41,475.3892 | 47,818.0938 | 68,746.469 | 61,191.5678 | 410,253.3355 | 496,805.02 |
| Amazon EU: (gross less discounts less refunds) x rate | OUTPUT VAT | 26,035.0144 | 22,190.7129 | 26,224.4897 | 28,767.9493 | 31,277.9324 | 28,621.3948 | 25,774.0576 | 25,110.2163 | 30,005.5351 | 34,708.4364 | 50,063.9323 | 44,709.2931 | 28,488.397 | 27,096.3251 | 31,168.3464 | 32,931.0096 | 35,481.2587 | 35,167.9775 | 34,065.6862 | 34,057.138 | 39,175.2266 | 45,315.3345 | 65,363.47 | 58,372.453 | 373,488.9641 | 466,682.6225 | |
| Walmart US: exports zero-rated | OUTPUT VAT | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Total output VAT | OUTPUT VAT | sum | 51,971.2043 | 48,282.4118 | 55,794.0136 | 58,097.7872 | 65,021.0636 | 60,208.2561 | 55,158.4357 | 55,026.3276 | 63,055.5555 | 72,812.5763 | 104,844.8047 | 93,469.8632 | 59,455.8927 | 56,453.596 | 64,826.1968 | 68,375.2033 | 73,544.5753 | 72,770.9926 | 70,370.1644 | 70,233.0176 | 80,650.6158 | 93,133.4283 | 134,109.939 | 119,564.0208 | 783,742.2996 | 963,487.6425 |
| Carrier and 3PL (share bearing NL VAT) | INPUT VAT (recoverable) | 2,983.9845 | 3,047.709 | 3,539.8335 | 3,529.302 | 3,939.852 | 3,812.403 | 3,676.386 | 3,587.3145 | 3,925.1141 | 4,514.7298 | 6,475.4131 | 5,750.2422 | 3,643.3605 | 3,445.8022 | 3,941.3002 | 4,140.7271 | 4,436.2538 | 4,372.3062 | 4,211.3964 | 4,186.6142 | 4,788.6392 | 5,507.9704 | 7,900.004 | 7,015.2954 | 48,782.2837 | 57,589.6696 | |
| Other opex (share bearing NL VAT) | INPUT VAT (recoverable) | 3,763.452 | 3,471.468 | 3,667.7025 | 3,553.8195 | 3,598.1715 | 3,840.7215 | 3,641.3685 | 3,839.7975 | 3,661.9893 | 3,731.7148 | 3,959.5314 | 3,880.0913 | 3,748.6239 | 3,727.421 | 3,789.7997 | 3,816.93 | 3,856.178 | 3,851.6647 | 3,835.1053 | 3,835.3404 | 3,914.2875 | 4,009.119 | 4,317.9992 | 4,211.4941 | 44,609.8277 | 46,913.9626 | |
| Capex | INPUT VAT (recoverable) | 504 | 0 | 1,428 | 0 | 252 | 0 | 735 | 0 | 315 | 315 | 315 | 315 | 315 | 6,615 | 315 | 315 | 315 | 315 | 315 | 315 | 315 | 315 | 315 | 315 | 4,179 | 10,080 | |
| Total input VAT | INPUT VAT (recoverable) | sum | 7,251.4365 | 6,519.177 | 8,635.536 | 7,083.1215 | 7,790.0235 | 7,653.1245 | 8,052.7545 | 7,427.112 | 7,902.1033 | 8,561.4446 | 10,749.9445 | 9,945.3335 | 7,706.9844 | 13,788.2232 | 8,046.0999 | 8,272.6571 | 8,607.4318 | 8,538.9709 | 8,361.5017 | 8,336.9545 | 9,017.9267 | 9,832.0893 | 12,533.0032 | 11,541.7895 | 97,571.1114 | 114,583.6322 |
| Net VAT charge for the month (output less input) | VAT PAYABLE | 44,719.7678 | 41,763.2348 | 47,158.4776 | 51,014.6657 | 57,231.0401 | 52,555.1315 | 47,105.6812 | 47,599.2156 | 55,153.4522 | 64,251.1317 | 94,094.8602 | 83,524.5297 | 51,748.9083 | 42,665.3728 | 56,780.0969 | 60,102.5462 | 64,937.1435 | 64,232.0218 | 62,008.6627 | 61,896.063 | 71,632.6891 | 83,301.339 | 121,576.9358 | 108,022.2312 | 686,171.1882 | 848,904.0103 | |
| Opening VAT payable | VAT PAYABLE | 38,700 | 44,719.7678 | 86,483.0026 | 133,641.4802 | 51,014.6657 | 108,245.7058 | 160,800.8373 | 47,105.6812 | 94,704.8967 | 149,858.3489 | 64,251.1317 | 158,345.9919 | 241,870.5216 | 51,748.9083 | 94,414.2811 | 151,194.3779 | 60,102.5462 | 125,039.6898 | 189,271.7115 | 62,008.6627 | 123,904.7257 | 195,537.4148 | 83,301.339 | 204,878.2748 | |||
| VAT paid (quarter balance settled in the month after quarter end) | VAT PAYABLE | Timeline flag | -38,700 | 0 | 0 | -133,641.4802 | 0 | 0 | -160,800.8373 | 0 | 0 | -149,858.3489 | 0 | 0 | -241,870.5216 | 0 | 0 | -151,194.3779 | 0 | 0 | -189,271.7115 | 0 | 0 | -195,537.4148 | 0 | 0 | -483,000.6665 | -777,874.0259 |
| CLOSING VAT PAYABLE (to balance sheet) | VAT PAYABLE | 44,719.7678 | 86,483.0026 | 133,641.4802 | 51,014.6657 | 108,245.7058 | 160,800.8373 | 47,105.6812 | 94,704.8967 | 149,858.3489 | 64,251.1317 | 158,345.9919 | 241,870.5216 | 51,748.9083 | 94,414.2811 | 151,194.3779 | 60,102.5462 | 125,039.6898 | 189,271.7115 | 62,008.6627 | 123,904.7257 | 195,537.4148 | 83,301.339 | 204,878.2748 | 312,900.506 | 241,870.5216 | 312,900.506 | |
| Import VAT deferred under Article 23 (FOB received x NL rate; declared and reclaimed on the same return, no cash) | MEMO | memo | 32,340 | 10,080 | 16,170 | 0 | 29,820 | 10,920 | 9,660 | 7,140 | 47,460 | 45,780 | 13,020 | 28,077.9846 | 42,917.4547 | 9,079.991 | 23,702.4485 | 24,087.8833 | 26,362.2028 | 20,680.1118 | 27,897.5381 | 41,377.8427 | 42,445.8004 | 84,002.5948 | 35,194.6488 | 48,321.1181 | 250,467.9846 | 426,069.635 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Cost: opening | EQUIPMENT AND FIXTURES | 48,000 | 50,400 | 50,400 | 57,200 | 57,200 | 57,200 | 57,200 | 60,700 | 60,700 | 62,200 | 63,700 | 65,200 | 66,700 | 68,200 | 69,700 | 71,200 | 72,700 | 74,200 | 75,700 | 77,200 | 78,700 | 80,200 | 81,700 | 83,200 | |||
| Additions (capex) | EQUIPMENT AND FIXTURES | A: Inputs; F: Assumptions | 2,400 | 0 | 6,800 | 0 | 0 | 0 | 3,500 | 0 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 18,700 | 18,000 |
| Cost: closing | EQUIPMENT AND FIXTURES | 50,400 | 50,400 | 57,200 | 57,200 | 57,200 | 57,200 | 60,700 | 60,700 | 62,200 | 63,700 | 65,200 | 66,700 | 68,200 | 69,700 | 71,200 | 72,700 | 74,200 | 75,700 | 77,200 | 78,700 | 80,200 | 81,700 | 83,200 | 84,700 | 66,700 | 84,700 | |
| Accumulated depreciation: opening | EQUIPMENT AND FIXTURES | 21,000 | 21,840 | 22,680 | 23,633.3333 | 24,586.6667 | 25,540 | 26,493.3333 | 27,505 | 28,516.6667 | 29,553.3333 | 30,615 | 31,701.6667 | 32,813.3333 | 33,950 | 35,111.6667 | 36,298.3333 | 37,510 | 38,746.6667 | 40,008.3333 | 41,295 | 42,606.6667 | 43,943.3333 | 45,305 | 46,691.6667 | |||
| Depreciation charge | EQUIPMENT AND FIXTURES | min(NBV, closing cost / life) | 840 | 840 | 953.3333 | 953.3333 | 953.3333 | 953.3333 | 1,011.6667 | 1,011.6667 | 1,036.6667 | 1,061.6667 | 1,086.6667 | 1,111.6667 | 1,136.6667 | 1,161.6667 | 1,186.6667 | 1,211.6667 | 1,236.6667 | 1,261.6667 | 1,286.6667 | 1,311.6667 | 1,336.6667 | 1,361.6667 | 1,386.6667 | 1,411.6667 | 11,813.3333 | 15,290 |
| Accumulated depreciation: closing | EQUIPMENT AND FIXTURES | 21,840 | 22,680 | 23,633.3333 | 24,586.6667 | 25,540 | 26,493.3333 | 27,505 | 28,516.6667 | 29,553.3333 | 30,615 | 31,701.6667 | 32,813.3333 | 33,950 | 35,111.6667 | 36,298.3333 | 37,510 | 38,746.6667 | 40,008.3333 | 41,295 | 42,606.6667 | 43,943.3333 | 45,305 | 46,691.6667 | 48,103.3333 | 32,813.3333 | 48,103.3333 | |
| Net book value | EQUIPMENT AND FIXTURES | 28,560 | 27,720 | 33,566.6667 | 32,613.3333 | 31,660 | 30,706.6667 | 33,195 | 32,183.3333 | 32,646.6667 | 33,085 | 33,498.3333 | 33,886.6667 | 34,250 | 34,588.3333 | 34,901.6667 | 35,190 | 35,453.3333 | 35,691.6667 | 35,905 | 36,093.3333 | 36,256.6667 | 36,395 | 36,508.3333 | 36,596.6667 | 33,886.6667 | 36,596.6667 | |
| Cost: opening | WEBSITE AND SOFTWARE | 60,000 | 60,000 | 60,000 | 60,000 | 60,000 | 61,200 | 61,200 | 61,200 | 61,200 | 61,200 | 61,200 | 61,200 | 61,200 | 61,200 | 91,200 | 91,200 | 91,200 | 91,200 | 91,200 | 91,200 | 91,200 | 91,200 | 91,200 | 91,200 | |||
| Additions (capex) | WEBSITE AND SOFTWARE | A: Inputs; F: Assumptions | 0 | 0 | 0 | 0 | 1,200 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 30,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,200 | 30,000 |
| Cost: closing | WEBSITE AND SOFTWARE | 60,000 | 60,000 | 60,000 | 60,000 | 61,200 | 61,200 | 61,200 | 61,200 | 61,200 | 61,200 | 61,200 | 61,200 | 61,200 | 91,200 | 91,200 | 91,200 | 91,200 | 91,200 | 91,200 | 91,200 | 91,200 | 91,200 | 91,200 | 91,200 | 61,200 | 91,200 | |
| Accumulated depreciation: opening | WEBSITE AND SOFTWARE | 32,000 | 33,666.6667 | 35,333.3333 | 37,000 | 38,666.6667 | 40,366.6667 | 42,066.6667 | 43,766.6667 | 45,466.6667 | 47,166.6667 | 48,866.6667 | 50,566.6667 | 52,266.6667 | 53,966.6667 | 56,500 | 59,033.3333 | 61,566.6667 | 64,100 | 66,633.3333 | 69,166.6667 | 71,700 | 74,233.3333 | 76,766.6667 | 79,300 | |||
| Depreciation charge | WEBSITE AND SOFTWARE | min(NBV, closing cost / life) | 1,666.6667 | 1,666.6667 | 1,666.6667 | 1,666.6667 | 1,700 | 1,700 | 1,700 | 1,700 | 1,700 | 1,700 | 1,700 | 1,700 | 1,700 | 2,533.3333 | 2,533.3333 | 2,533.3333 | 2,533.3333 | 2,533.3333 | 2,533.3333 | 2,533.3333 | 2,533.3333 | 2,533.3333 | 2,533.3333 | 2,533.3333 | 20,266.6667 | 29,566.6667 |
| Accumulated depreciation: closing | WEBSITE AND SOFTWARE | 33,666.6667 | 35,333.3333 | 37,000 | 38,666.6667 | 40,366.6667 | 42,066.6667 | 43,766.6667 | 45,466.6667 | 47,166.6667 | 48,866.6667 | 50,566.6667 | 52,266.6667 | 53,966.6667 | 56,500 | 59,033.3333 | 61,566.6667 | 64,100 | 66,633.3333 | 69,166.6667 | 71,700 | 74,233.3333 | 76,766.6667 | 79,300 | 81,833.3333 | 52,266.6667 | 81,833.3333 | |
| Net book value | WEBSITE AND SOFTWARE | 26,333.3333 | 24,666.6667 | 23,000 | 21,333.3333 | 20,833.3333 | 19,133.3333 | 17,433.3333 | 15,733.3333 | 14,033.3333 | 12,333.3333 | 10,633.3333 | 8,933.3333 | 7,233.3333 | 34,700 | 32,166.6667 | 29,633.3333 | 27,100 | 24,566.6667 | 22,033.3333 | 19,500 | 16,966.6667 | 14,433.3333 | 11,900 | 9,366.6667 | 8,933.3333 | 9,366.6667 | |
| Capex (to cash flow) | TOTAL | 2,400 | 0 | 6,800 | 0 | 1,200 | 0 | 3,500 | 0 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 31,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 19,900 | 48,000 | |
| Depreciation (to P&L) | TOTAL | 2,506.6667 | 2,506.6667 | 2,620 | 2,620 | 2,653.3333 | 2,653.3333 | 2,711.6667 | 2,711.6667 | 2,736.6667 | 2,761.6667 | 2,786.6667 | 2,811.6667 | 2,836.6667 | 3,695 | 3,720 | 3,745 | 3,770 | 3,795 | 3,820 | 3,845 | 3,870 | 3,895 | 3,920 | 3,945 | 32,080 | 44,856.6667 | |
| NET BOOK VALUE (to balance sheet) | TOTAL | 54,893.3333 | 52,386.6667 | 56,566.6667 | 53,946.6667 | 52,493.3333 | 49,840 | 50,628.3333 | 47,916.6667 | 46,680 | 45,418.3333 | 44,131.6667 | 42,820 | 41,483.3333 | 69,288.3333 | 67,068.3333 | 64,823.3333 | 62,553.3333 | 60,258.3333 | 57,938.3333 | 55,593.3333 | 53,223.3333 | 50,828.3333 | 48,408.3333 | 45,963.3333 | 42,820 | 45,963.3333 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Opening balance | TERM LOAN | 400,000 | 392,828.4392 | 385,612.0562 | 378,350.5708 | 371,043.7011 | 363,691.1634 | 356,292.6724 | 348,847.9408 | 341,356.6797 | 333,818.5982 | 326,233.4036 | 318,600.8016 | 310,920.4959 | 303,192.1882 | 295,415.5786 | 287,590.3652 | 279,716.2442 | 271,792.9099 | 263,820.0549 | 255,797.3694 | 247,724.5422 | 239,601.2598 | 231,427.2069 | 223,202.0662 | |||
| Drawdowns | TERM LOAN | none modelled | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Interest expense (paid in the month) | TERM LOAN | opening x rate / 12 | 2,500 | 2,455.1777 | 2,410.0754 | 2,364.6911 | 2,319.0231 | 2,273.0698 | 2,226.8292 | 2,180.2996 | 2,133.4792 | 2,086.3662 | 2,038.9588 | 1,991.255 | 1,943.2531 | 1,894.9512 | 1,846.3474 | 1,797.4398 | 1,748.2265 | 1,698.7057 | 1,648.8753 | 1,598.7336 | 1,548.2784 | 1,497.5079 | 1,446.42 | 1,395.0129 | 26,979.2252 | 20,063.7518 |
| Principal repaid | TERM LOAN | instalment less interest, capped at the balance | -7,171.5608 | -7,216.383 | -7,261.4854 | -7,306.8697 | -7,352.5376 | -7,398.491 | -7,444.7316 | -7,491.2611 | -7,538.0815 | -7,585.1945 | -7,632.602 | -7,680.3058 | -7,728.3077 | -7,776.6096 | -7,825.2134 | -7,874.121 | -7,923.3342 | -7,972.8551 | -8,022.6854 | -8,072.8272 | -8,123.2824 | -8,174.0529 | -8,225.1407 | -8,276.5479 | -89,079.5041 | -95,994.9775 |
| CLOSING BALANCE | TERM LOAN | 392,828.4392 | 385,612.0562 | 378,350.5708 | 371,043.7011 | 363,691.1634 | 356,292.6724 | 348,847.9408 | 341,356.6797 | 333,818.5982 | 326,233.4036 | 318,600.8016 | 310,920.4959 | 303,192.1882 | 295,415.5786 | 287,590.3652 | 279,716.2442 | 271,792.9099 | 263,820.0549 | 255,797.3694 | 247,724.5422 | 239,601.2598 | 231,427.2069 | 223,202.0662 | 214,925.5183 | 310,920.4959 | 214,925.5183 | |
| Balance after a further 12 instalments (annuity formula) | TERM LOAN | memo | 303,192.1882 | 295,415.5786 | 287,590.3652 | 279,716.2442 | 271,792.9099 | 263,820.0549 | 255,797.3694 | 247,724.5422 | 239,601.2598 | 231,427.2069 | 223,202.0662 | 214,925.5183 | 206,597.242 | 198,216.914 | 189,784.209 | 181,298.7995 | 172,760.3562 | 164,168.5477 | 155,523.0403 | 146,823.4985 | 138,069.5846 | 129,260.9588 | 120,397.279 | 111,478.2012 | 214,925.5183 | 111,478.2012 |
| Current portion (due within 12 months) | TERM LOAN | closing less balance in 12 months | 89,636.251 | 90,196.4776 | 90,760.2056 | 91,327.4569 | 91,898.2535 | 92,472.6176 | 93,050.5714 | 93,632.1375 | 94,217.3384 | 94,806.1967 | 95,398.7354 | 95,994.9775 | 96,594.9462 | 97,198.6646 | 97,806.1562 | 98,417.4447 | 99,032.5537 | 99,651.5072 | 100,274.3291 | 100,901.0437 | 101,531.6752 | 102,166.2482 | 102,804.7872 | 103,447.3171 | 95,994.9775 | 103,447.3171 |
| Non-current portion | TERM LOAN | 303,192.1882 | 295,415.5786 | 287,590.3652 | 279,716.2442 | 271,792.9099 | 263,820.0549 | 255,797.3694 | 247,724.5422 | 239,601.2598 | 231,427.2069 | 223,202.0662 | 214,925.5183 | 206,597.242 | 198,216.914 | 189,784.209 | 181,298.7995 | 172,760.3562 | 164,168.5477 | 155,523.0403 | 146,823.4985 | 138,069.5846 | 129,260.9588 | 120,397.279 | 111,478.2012 | 214,925.5183 | 111,478.2012 | |
| Debt service (interest plus principal) | TERM LOAN | memo | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 116,058.7293 | 116,058.7293 |
| label | basis | section | format | kind | bold | value c | value d |
|---|---|---|---|---|---|---|---|
| Monthly annuity instalment (PMT) | helper: single value in column C | TERM LOAN | eur2 | calc | False | 9,671.5608 |
CFO decisions & actions
Base · EUR · 2026-01 to 2027-12 · A: actual · F: forecast
| Risk | Likelihood | Impact | Score | Mitigation and owner |
|---|---|---|---|---|
| FY2027 peak-season funding gap: the Base case falls below the cash buffer in Oct-27 and the downside turns cash negative | 4 | 4 | 16 | Arrange a EUR 250k inventory facility or supplier terms of 60 days with Foshan by Jun-27; CEO and BriQs CFO |
| Amazon dependency: Amazon is 42% of FY2026 net revenue and holds a settlement reserve; an account health event stops both revenue and cash | 3 | 5 | 15 | Keep account health metrics above thresholds weekly, hold 14 days of Amazon settlements as buffer, grow Shopify share; Head of Ecommerce |
| Cookware stock-out in Q4: cover fell to 23 days at the last actual month; peak depends on two POs arriving in Sep and Oct | 3 | 4 | 12 | Track PO-2026-024 and PO-2026-026 weekly against ETA; air-freight option priced now; Operations and Supply Chain Manager |
| Overstock in Tableware and Storage: over 200 days of cover ties up cash and drives the slow-moving provision | 4 | 3 | 12 | Freeze new Tableware and Storage orders, run a Q4 bundle promotion, defer PO-2026-043; Head of Ecommerce |
| Paid media efficiency: Shopify CAC up 25% since January; the budget assumed flat CAC | 4 | 3 | 12 | Weekly CAC and ROAS by campaign, cap Meta spend at the CM2 breakeven CAC, shift budget to email and retention; Performance Marketing Manager |
| Walmart ramp: orders one third below budget; fixed WFS costs and ads spend do not scale down automatically | 4 | 2 | 8 | Set a Q4 go or no-go at 900 orders a month; cut Walmart Connect spend to a 15% share until velocity proves out; Marketplace Specialist |
| USD exposure: Walmart revenue in USD with EUR costs; a 5% move is worth about EUR 46k of FY2027 revenue | 3 | 2 | 6 | No hedge below EUR 1m of USD revenue; review quarterly; BriQs CFO |
| Supplier concentration: Foshan Crestware is 44% of committed FOB value and the only cookware source | 2 | 4 | 8 | Qualify a second cookware supplier in Q1 FY2027; Operations and Supply Chain Manager |
| VAT and OSS compliance: quarterly payables reach EUR 242k in December; late filing penalties and interest apply | 2 | 3 | 6 | Reconcile VAT to the settlement reports monthly, not just at filing; BriQs finance team |
| Disputed forwarder invoice and open Amazon reimbursement claim: small amounts, but both show control gaps in three-way matching | 3 | 1 | 3 | Close both by 31-Oct; add PO-to-invoice matching for freight; BriQs finance team |
| Action | Owner | Due | Status | Measure of done |
|---|---|---|---|---|
| Term sheet for a EUR 250k inventory facility (or 60-day terms with Foshan Crestware) so the FY2027 peak build is funded without breaching the buffer | CEO | 2027-03-31 | Open | Signed facility or amended supplier terms before the Jun-27 deposits |
| Cut Tableware and Storage purchasing: cancel or defer PO-2026-043 and run a Q4 bundle promotion to bring both categories under 120 days of cover by Dec-26 | Head of Ecommerce | 2026-10-15 | Open | DIO under 120 days on the Product_Contribution scorecard |
| Weekly Q4 stock watch on Cookware and Knives against PO-2026-024, 025, 026 and 034 ETAs, with an air-freight fallback priced by 30-Sep | Operations and Supply Chain Manager | 2026-09-30 | In progress | Cover never below 30 days through December |
| Paid media rules: Meta and Google capped at the CM2 breakeven CAC by campaign, weekly CAC and ROAS reporting, 10% of budget moved to retention | Performance Marketing Manager | 2026-10-01 | Open | Shopify CAC back under EUR 23 by Nov-26 |
| Walmart go or no-go review at 900 orders a month; until then Walmart Connect spend capped at 12% of net revenue | Marketplace Specialist | 2026-11-15 | Open | Decision minuted with the Q4 trading numbers |
| Approval owner and monthly cap on content, recruitment and contractor spend; over-cap requests to the CEO in writing | CEO | 2026-09-30 | Open | Opex variance on those three lines at zero from October |
| Close the Amazon FBA reimbursement claim (EUR 4,120) and the disputed Northsea invoice (EUR 2,000); add freight invoice matching to the AP checklist | BriQs finance team | 2026-10-31 | In progress | Both items off the aging, checklist updated |
| Downside contingency plan written with KPI triggers (CM2 %, CAC, cash headroom) and the five cash levers on Cash_13W in priority order | BriQs CFO | 2026-10-15 | Open | Plan approved by the CEO and attached to the October pack |
| Qualify a second cookware supplier and obtain samples; target 30% of FY2027 Cookware FOB | Operations and Supply Chain Manager | 2027-02-28 | Open | Supplier qualified with a first PO placed |
How the model works
1. Actual months are typed once, on Inputs_Actuals. Every monthly sheet carries an A or F flag in row 5 and the standard switch =IF(flag="A", input, driver). Adding a month means pasting inputs and changing one cell (last actual month on Assumptions). 2. Forecast volumes are bottom-up: a deseasonalised run-rate from the latest actual months, times seasonality, times the scenario growth rate, split into categories by the latest mix. Prices and landed unit costs roll forward at scenario rates. 3. Costs are driver-based per channel (payment and referral fees, FBA and WFS fees, storage with a peak multiplier, carrier and 3PL per order, paid media as a share of revenue) and restated by category through allocation keys that tie back to the channel totals. 4. Working capital is built from schedules rather than ratios: receivables from settlement lags per platform, inventory from a days-of-cover purchasing policy layered on the committed PO register (deposits and balances on register dates for committed orders, lead-time phasing for uncommitted ones), payables by supplier group, VAT quarterly, payroll taxes monthly, corporate tax on cumulative profit at the two Dutch brackets. 5. The cash flow statement is built indirectly and then rebuilt directly from the cash line of each schedule; the two must agree every month, which is what catches a missing cash line. 6. The 13-week forecast phases the monthly model amounts into weeks with an explicit rule per line and reconciles its week-13 cash plus the remaining December flows back to the December balance sheet.
Simplifications and what a client build replaces
- Forecast payouts, supplier payments and VAT settlement are sized by lag and DPO assumptions; actual months use bank figures.
- Category allocation of discounts, refunds, fees and paid media uses gross sales share; a client build uses SKU-level fee reports and campaign attribution.
- Unit costs roll forward from the last actual month at a cost inflation driver; a client build takes weighted average cost from the inventory sub-ledger.
- Uncommitted purchases beyond the horizon are assumed equal to the last modelled month for lead-time phasing.
- Corporate income tax accrues on cumulative profit at the two NL brackets with no deferred tax; the budget uses a flat 19%.
- Inventory location shares (FBA, WFS, 3PL) are memo assumptions.
- The information-needed list on the Guide sheet and in section 7 of the CFO report names the source documents that convert each simplification into a fact.
Conventions
Blue on yellow = input, black = formula, green = link from another sheet. Revenue and receipts positive; costs, payments and deductions negative on the P&L, channel and settlement sheets. No hard-coded numbers inside formulas: constants live on Assumptions, Inputs_Actuals, Budget_FY26 or labelled helper cells. Arial throughout; BriQs colours; fit for print in landscape.
Executive review
Downside · EUR · 2026-01 to 2027-12 · A: actual · F: forecast
Headline results (Base scenario)
- FY2026 outlook: net revenue EUR 4,311k, gross margin 62.9%, CM2 EUR 1,110k (25.8%), EBITDA EUR 136k (3.2%), net profit EUR 63k
- FY2027: net revenue EUR 5,611k, EBITDA EUR 239k (4.3%)
- Cash: EUR 611k at Dec-26 (of which EUR 242k Q4 VAT paid in January), lowest month-end cash EUR 2k in Oct-27, a funding need of EUR 148k against the EUR 150k buffer at the FY2027 peak build
- 13-week cash: low point EUR 290k in the week ending 2026-11-06, EUR 140k above the buffer, revolver undrawn
- Downside: FY2027 EBITDA EUR -263k, lowest cash EUR -215k. Upside: FY2027 EBITDA EUR 677k, lowest cash EUR 172k
| Measure | Unit | Base | Downside | Upside |
|---|---|---|---|---|
| FY2026 net revenue (outlook) | EUR | 4,310,520.8988 | 4,158,848.0695 | 4,398,801.2882 |
| FY2027 net revenue | EUR | 5,610,598.7419 | 4,477,777.1264 | 6,375,944.0208 |
| FY2026 gross margin % | % | 62.91% | 62.08% | 63.35% |
| FY2026 CM2 | EUR | 1,110,164.2748 | 954,766.0593 | 1,197,255.5357 |
| FY2026 CM2 % | % | 25.75% | 22.96% | 27.22% |
| FY2026 operating expenses | EUR | -973,778.5447 | -951,630.3511 | -976,478.1288 |
| FY2026 EBITDA | EUR | 136,385.7301 | 3,135.7081 | 220,777.4069 |
| FY2026 EBITDA % | % | 3.16% | 0.08% | 5.02% |
| FY2026 net profit | EUR | 62,634.469 | -55,923.517 | 130,991.7272 |
| FY2027 EBITDA | EUR | 238,865.6507 | -262,565.4388 | 676,760.6187 |
| FY2027 net profit | EUR | 140,895.6382 | -327,485.8573 | 467,585.4286 |
| Cash at 31-Dec-26 | EUR | 611,228.1591 | 486,356.9605 | 664,521.8139 |
| Cash at 31-Dec-27 | EUR | 346,148.3018 | -86,197.3265 | 674,795.4419 |
| Lowest month-end cash, Sep-26 to Dec-27 | EUR | 1,825.2167 | -214,906.6863 | 171,993.2055 |
| Month of the lowest cash | month | 2027-10-31 | 2027-10-31 | 2027-10-31 |
| Peak funding need vs the minimum cash buffer (negative = shortfall) | EUR | -148,174.7833 | -364,906.6863 | 21,993.2055 |
| Inventory on hand, net, at 31-Dec-26 | EUR | 435,689.7832 | 396,015.9629 | 457,798.7216 |
| Marketplace receivables at 31-Dec-26 | EUR | 182,242.7845 | 198,926.4561 | 196,934.9786 |
| Net working capital at 31-Dec-26 | EUR | 483,698.8417 | 475,320.0184 | 514,796.8637 |
| VAT payable at 31-Dec-26 | EUR | 241,870.5216 | 221,478.8131 | 252,884.4109 |
| FY2027 CM2 % | % | 24.85% | 16.29% | 28.95% |
| FY2027 EBITDA % | % | 4.26% | -5.86% | 10.61% |
P&L & budget
Downside · EUR · 2026-01 to 2027-12 · A: actual · F: forecast
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Shopify EU (DTC): net revenue | REVENUE | Channel_PL | 126,518 | 127,276.58 | 144,241.58 | 143,072.38 | 164,600.64 | 154,082.25 | 143,338.43 | 145,932.25 | 153,220.5383 | 174,046.6172 | 246,530.3691 | 216,201.2499 | 135,283.0357 | 126,357.3912 | 142,731.2102 | 148,089.8053 | 156,687.3964 | 152,509.6656 | 145,071.4821 | 142,425.5763 | 160,881.5652 | 182,748.9481 | 258,856.8876 | 227,011.3124 | 1,939,060.8845 | 1,978,654.2761 |
| Amazon EU (FBA): net revenue | REVENUE | Channel_PL | 127,000.07 | 108,247.38 | 127,924.34 | 140,331.46 | 152,575.28 | 139,616.56 | 125,727.11 | 122,488.86 | 140,217.1839 | 159,894.4756 | 227,364.1113 | 200,167.3795 | 125,736.7003 | 117,897.0627 | 133,691.8392 | 139,249.8473 | 147,906.4948 | 144,522.0672 | 138,007.4272 | 136,016.6307 | 154,238.9023 | 175,883.9232 | 250,100.5224 | 220,184.1174 | 1,771,554.2102 | 1,883,435.5347 |
| Walmart US (WFS): net revenue | REVENUE | Channel_PL | 14,036.1486 | 15,338.0307 | 22,211.673 | 27,594.7403 | 31,721.5996 | 38,248.3664 | 37,495.6378 | 46,110.9498 | 41,245.4057 | 47,537.2705 | 68,320.2018 | 60,792.076 | 38,595.989 | 36,577.1231 | 41,921.6049 | 44,132.0574 | 47,377.6086 | 46,789.2948 | 45,158.68 | 44,983.9135 | 51,556.7571 | 59,421.5882 | 85,400.2523 | 75,990.095 | 450,652.1004 | 617,904.9639 |
| NET REVENUE PER CHANNELS | REVENUE | sum | 267,554.2186 | 250,861.9907 | 294,377.593 | 310,998.5803 | 348,897.5196 | 331,947.1764 | 306,561.1778 | 314,532.0598 | 334,683.1278 | 381,478.3634 | 542,214.6822 | 477,160.7054 | 299,615.7249 | 280,831.577 | 318,344.6543 | 331,471.71 | 351,971.4999 | 343,821.0276 | 328,237.5892 | 323,426.1206 | 366,677.2246 | 418,054.4594 | 594,357.6623 | 523,185.5248 | 4,161,267.1952 | 4,479,994.7747 |
| Refund provision movement | REVENUE | Settlements | 10,030.6539 | -283.2038 | -470.81 | -868.3872 | -923.1214 | -290.4527 | 1,722.5881 | -1,729.5774 | -3,584.0174 | -1,634.3573 | -8,179.9209 | 3,791.4804 | 8,113.3779 | -522.5889 | -345.3501 | -1,112.8494 | -439.1004 | -158.0378 | 1,233.589 | 214.7352 | -2,551.4673 | -1,804.4006 | -9,014.2232 | 4,168.6673 | -2,419.1257 | -2,217.6482 |
| NET REVENUE | REVENUE | after refund provision movement | 277,584.8725 | 250,578.7869 | 293,906.783 | 310,130.1931 | 347,974.3983 | 331,656.7237 | 308,283.766 | 312,802.4824 | 331,099.1104 | 379,844.0061 | 534,034.7613 | 480,952.1858 | 307,729.1028 | 280,308.9881 | 317,999.3042 | 330,358.8605 | 351,532.3995 | 343,662.9899 | 329,471.1783 | 323,640.8558 | 364,125.7573 | 416,250.0588 | 585,343.4391 | 527,354.1922 | 4,158,848.0695 | 4,477,777.1264 |
| Net revenue growth vs prior month | REVENUE | memo | -9.73% | 17.29% | 5.52% | 12.2% | -4.69% | -7.05% | 1.47% | 5.85% | 14.72% | 40.59% | -9.94% | -36.02% | -8.91% | 13.45% | 3.89% | 6.41% | -2.24% | -4.13% | -1.77% | 12.51% | 14.31% | 40.62% | -9.91% | |||
| Cost of goods sold (shipped less returns recovered) | COST OF SALES | Channel_PL | -97,407.83 | -91,911.62 | -108,572.99 | -115,233.18 | -129,172.82 | -123,340.48 | -114,986.83 | -118,481.12 | -131,355.1008 | -150,590.2084 | -215,284.15 | -190,554.7043 | -120,346.6722 | -113,456.7035 | -129,359.04 | -135,475.5589 | -144,689.6621 | -142,160.2633 | -136,505.4972 | -135,286.1136 | -154,268.9871 | -176,906.7387 | -252,974.3365 | -223,976.0923 | -1,586,891.0336 | -1,865,405.6654 |
| Inventory write-offs and slow-moving provision movement | COST OF SALES | Inventory | -7,509.7362 | -4,560.7441 | 1,202.6831 | 9,585.7805 | 10,256.2149 | -4,662.4266 | 5,302.0828 | -4,488.2726 | 2,765.1764 | -4,361.8261 | 7,004.4308 | -600.4062 | -379.199 | -577.2423 | -1,134.5429 | 519.7875 | -455.9337 | -447.9714 | -430.1601 | -426.3254 | -486.1549 | -557.5046 | -797.2391 | -705.8655 | 9,932.9568 | -5,878.3515 |
| GROSS PROFIT | COST OF SALES | 172,667.3063 | 154,106.4228 | 186,536.4761 | 204,482.7936 | 229,057.7931 | 203,653.8171 | 198,599.0188 | 189,833.0899 | 202,509.186 | 224,891.9716 | 325,755.042 | 289,797.0753 | 187,003.2316 | 166,275.0423 | 187,505.7213 | 195,403.0891 | 206,386.8036 | 201,054.7552 | 192,535.5209 | 187,928.4168 | 209,370.6153 | 238,785.8155 | 331,571.8635 | 302,672.2344 | 2,581,889.9926 | 2,606,493.1096 | |
| Gross margin % | COST OF SALES | 62.2% | 61.5% | 63.47% | 65.93% | 65.83% | 61.41% | 64.42% | 60.69% | 61.16% | 59.21% | 61% | 60.25% | 60.77% | 59.32% | 58.96% | 59.15% | 58.71% | 58.5% | 58.44% | 58.07% | 57.5% | 57.37% | 56.65% | 57.39% | 62.08% | 58.21% | |
| Marketplace, referral and payment fees | VARIABLE CHANNEL COSTS | Channel_PL | -25,180.2124 | -22,538.6724 | -27,025.749 | -29,644.1466 | -32,834.6837 | -31,540.3646 | -28,941.4425 | -29,921.6667 | -32,397.8593 | -36,999.0444 | -52,690.2697 | -46,458.246 | -29,228.2056 | -27,448.797 | -31,175.6247 | -32,524.0547 | -34,602.4377 | -33,866.7072 | -32,394.4446 | -31,981.5369 | -36,328.7541 | -41,499.423 | -59,115.3109 | -52,137.5975 | -396,172.3572 | -442,302.8939 |
| Fulfilment, shipping, storage and inbound | VARIABLE CHANNEL COSTS | Channel_PL | -34,760.8301 | -32,863.6013 | -38,712.7186 | -41,453.9295 | -45,080.1572 | -46,109.1227 | -41,415.0624 | -41,677.4767 | -48,998.0848 | -59,881.1047 | -85,091.7146 | -74,864.3937 | -43,813.5085 | -41,054.5754 | -46,524.7922 | -48,428.7941 | -51,408.3943 | -50,202.7343 | -47,912.7047 | -47,195.8636 | -53,490.7003 | -65,419.4591 | -92,982.196 | -81,824.6046 | -590,908.1966 | -670,258.3272 |
| Total variable channel costs | VARIABLE CHANNEL COSTS | -59,941.0425 | -55,402.2738 | -65,738.4677 | -71,098.0761 | -77,914.841 | -77,649.4874 | -70,356.5049 | -71,599.1434 | -81,395.9441 | -96,880.1491 | -137,781.9843 | -121,322.6397 | -73,041.7141 | -68,503.3725 | -77,700.4169 | -80,952.8488 | -86,010.832 | -84,069.4414 | -80,307.1493 | -79,177.4005 | -89,819.4545 | -106,918.8822 | -152,097.507 | -133,962.2021 | -987,080.5538 | -1,112,561.2212 | |
| CONTRIBUTION BEFORE MARKETING (CM1) | VARIABLE CHANNEL COSTS | 112,726.2638 | 98,704.1491 | 120,798.0084 | 133,384.7175 | 151,142.9522 | 126,004.3297 | 128,242.5139 | 118,233.9465 | 121,113.2419 | 128,011.8225 | 187,973.0578 | 168,474.4356 | 113,961.5175 | 97,771.6698 | 109,805.3045 | 114,450.2403 | 120,375.9716 | 116,985.3138 | 112,228.3716 | 108,751.0163 | 119,551.1609 | 131,866.9333 | 179,474.3565 | 168,710.0323 | 1,594,809.4389 | 1,493,931.8884 | |
| CM1 % | VARIABLE CHANNEL COSTS | 40.61% | 39.39% | 41.1% | 43.01% | 43.44% | 37.99% | 41.6% | 37.8% | 36.58% | 33.7% | 35.2% | 35.03% | 37.03% | 34.88% | 34.53% | 34.64% | 34.24% | 34.04% | 34.06% | 33.6% | 32.83% | 31.68% | 30.66% | 31.99% | 38.35% | 33.36% | |
| Shopify paid media (Meta, Google) | MARKETING | Channel_PL | -21,321 | -22,468 | -27,523 | -25,490 | -29,570 | -28,738 | -28,030 | -29,264 | -35,240.7238 | -40,030.722 | -56,701.9849 | -49,726.2875 | -31,115.0982 | -29,062.2 | -32,828.1783 | -34,060.6552 | -36,038.1012 | -35,077.2231 | -33,366.4409 | -32,757.8826 | -37,002.76 | -42,032.2581 | -59,537.0841 | -52,212.6018 | -394,103.7181 | -455,090.4835 |
| Amazon advertising | MARKETING | -11,057 | -9,410 | -11,456 | -13,283 | -15,111 | -13,890 | -12,615 | -11,563 | -16,124.9761 | -18,387.8647 | -26,146.8728 | -23,019.2486 | -14,459.7205 | -13,558.1622 | -15,374.5615 | -16,013.7324 | -17,009.2469 | -16,620.0377 | -15,870.8541 | -15,641.9125 | -17,737.4738 | -20,226.6512 | -28,761.5601 | -25,321.1735 | -182,063.9623 | -216,595.0865 | |
| Walmart Connect advertising | MARKETING | -2,056.9498 | -2,387.1278 | -3,217.6806 | -3,833.0241 | -4,101.4625 | -5,045.1264 | -4,421.0526 | -6,129.0323 | -6,186.8109 | -7,130.5906 | -10,248.0303 | -9,118.8114 | -5,789.3983 | -5,486.5685 | -6,288.2407 | -6,619.8086 | -7,106.6413 | -7,018.3942 | -6,773.802 | -6,747.587 | -7,733.5136 | -8,913.2382 | -12,810.0378 | -11,398.5143 | -63,875.6992 | -92,685.7446 | |
| Total paid media | MARKETING | -34,434.9498 | -34,265.1278 | -42,196.6806 | -42,606.0241 | -48,782.4625 | -47,673.1264 | -45,066.0526 | -46,956.0323 | -57,552.5108 | -65,549.1772 | -93,096.888 | -81,864.3475 | -51,364.2171 | -48,106.9306 | -54,490.9806 | -56,694.1963 | -60,153.9894 | -58,715.655 | -56,011.097 | -55,147.3821 | -62,473.7473 | -71,172.1474 | -101,108.6821 | -88,932.2896 | -640,043.3796 | -764,371.3146 | |
| CONTRIBUTION AFTER MARKETING (CM2) | MARKETING | 78,291.314 | 64,439.0213 | 78,601.3278 | 90,778.6934 | 102,360.4897 | 78,331.2034 | 83,176.4613 | 71,277.9142 | 63,560.7311 | 62,462.6452 | 94,876.1698 | 86,610.0881 | 62,597.3005 | 49,664.7392 | 55,314.3239 | 57,756.044 | 60,221.9822 | 58,269.6587 | 56,217.2746 | 53,603.6342 | 57,077.4136 | 60,694.7859 | 78,365.6744 | 79,777.7427 | 954,766.0593 | 729,560.5738 | |
| CM2 % | MARKETING | 28.2% | 25.72% | 26.74% | 29.27% | 29.42% | 23.62% | 26.98% | 22.79% | 19.2% | 16.44% | 17.77% | 18.01% | 20.34% | 17.72% | 17.39% | 17.48% | 17.13% | 16.96% | 17.06% | 16.56% | 15.68% | 14.58% | 13.39% | 15.13% | 22.96% | 16.29% | |
| Salaries and wages (incl. employer costs) | OPERATING EXPENSES | Opex | -43,800 | -43,900 | -44,100 | -47,200 | -47,300 | -47,600 | -47,500 | -47,900 | -48,800 | -48,800 | -48,800 | -48,800 | -50,264 | -50,264 | -50,264 | -50,264 | -50,264 | -50,264 | -50,264 | -50,264 | -50,264 | -50,264 | -50,264 | -50,264 | -564,500 | -603,168 |
| Contractors and freelancers | OPERATING EXPENSES | Opex | -5,056 | -4,877 | -4,502 | -4,495 | -4,172 | -6,301 | -5,372 | -4,804 | -4,320 | -4,320 | -4,320 | -4,320 | -4,449.6 | -4,449.6 | -4,449.6 | -4,449.6 | -4,449.6 | -4,449.6 | -4,449.6 | -4,449.6 | -4,449.6 | -4,449.6 | -4,449.6 | -4,449.6 | -56,859 | -53,395.2 |
| Rent and facilities | OPERATING EXPENSES | Opex | -4,800 | -4,800 | -4,800 | -4,800 | -4,800 | -4,800 | -4,800 | -4,800 | -4,800 | -4,800 | -4,800 | -4,800 | -4,944 | -4,944 | -4,944 | -4,944 | -4,944 | -4,944 | -4,944 | -4,944 | -4,944 | -4,944 | -4,944 | -4,944 | -57,600 | -59,328 |
| Software, apps and platform subscriptions | OPERATING EXPENSES | Opex | -4,056 | -4,090 | -4,102 | -4,171 | -4,253 | -4,383 | -4,437 | -4,512 | -4,300 | -4,300 | -4,300 | -4,300 | -4,429 | -4,429 | -4,429 | -4,429 | -4,429 | -4,429 | -4,429 | -4,429 | -4,429 | -4,429 | -4,429 | -4,429 | -51,204 | -53,148 |
| Professional fees (finance, legal, audit) | OPERATING EXPENSES | Opex | -3,410 | -3,074 | -3,178 | -3,262 | -3,267 | -2,986 | -3,135 | -3,358 | -3,200 | -3,200 | -3,200 | -3,200 | -3,296 | -3,296 | -3,296 | -3,296 | -3,296 | -3,296 | -3,296 | -3,296 | -3,296 | -3,296 | -3,296 | -3,296 | -38,470 | -39,552 |
| Insurance | OPERATING EXPENSES | Opex | -1,150 | -1,150 | -1,150 | -1,150 | -1,150 | -1,150 | -1,150 | -1,150 | -1,150 | -1,150 | -1,150 | -1,150 | -1,184.5 | -1,184.5 | -1,184.5 | -1,184.5 | -1,184.5 | -1,184.5 | -1,184.5 | -1,184.5 | -1,184.5 | -1,184.5 | -1,184.5 | -1,184.5 | -13,800 | -14,214 |
| Travel and entertainment | OPERATING EXPENSES | Opex | -1,765 | -1,137 | -1,503 | -1,091 | -942 | -1,413 | -688 | -1,869 | -1,260 | -1,260 | -1,260 | -1,260 | -1,297.8 | -1,297.8 | -1,297.8 | -1,297.8 | -1,297.8 | -1,297.8 | -1,297.8 | -1,297.8 | -1,297.8 | -1,297.8 | -1,297.8 | -1,297.8 | -15,448 | -15,573.6 |
| Content, creative and PR (non-media) | OPERATING EXPENSES | Opex | -6,719 | -5,921 | -5,117 | -6,119 | -5,586 | -6,021 | -5,795 | -6,407 | -4,950 | -4,950 | -4,950 | -4,950 | -5,098.5 | -5,098.5 | -5,098.5 | -5,098.5 | -5,098.5 | -5,098.5 | -5,098.5 | -5,098.5 | -5,098.5 | -5,098.5 | -5,098.5 | -5,098.5 | -67,485 | -61,182 |
| Customer service (outsourced, per order) | OPERATING EXPENSES | Opex | -2,946 | -2,812 | -3,283 | -3,431 | -3,890 | -3,713 | -3,512 | -3,419 | -3,875.4396 | -4,418.5558 | -6,282.1 | -5,529.9504 | -3,577.5131 | -3,354.1714 | -3,803.2897 | -3,961.2356 | -4,207.401 | -4,111.1267 | -3,925.8942 | -3,869.4304 | -4,388.1086 | -5,004.349 | -7,116.7825 | -6,266.3182 | -47,112.0458 | -53,585.6205 |
| Office and other G&A | OPERATING EXPENSES | Opex | -1,825 | -1,606 | -1,720 | -1,762 | -2,110 | -1,495 | -1,774 | -1,828 | -1,800 | -1,800 | -1,800 | -1,800 | -1,854 | -1,854 | -1,854 | -1,854 | -1,854 | -1,854 | -1,854 | -1,854 | -1,854 | -1,854 | -1,854 | -1,854 | -21,320 | -22,248 |
| Bank charges and FX costs | OPERATING EXPENSES | Opex | -398 | -399 | -476 | -463 | -528 | -485 | -474 | -496 | -502.0247 | -572.2175 | -813.322 | -715.7411 | -449.4236 | -421.2474 | -477.517 | -497.2076 | -527.9572 | -515.7315 | -492.3564 | -485.1392 | -550.0158 | -627.0817 | -891.5365 | -784.7783 | -6,322.3053 | -6,719.9922 |
| Recruitment and training | OPERATING EXPENSES | Opex | -857 | -589 | -2,400 | -488 | -983 | -991 | -864 | -1,098 | -810 | -810 | -810 | -810 | -834.3 | -834.3 | -834.3 | -834.3 | -834.3 | -834.3 | -834.3 | -834.3 | -834.3 | -834.3 | -834.3 | -834.3 | -11,510 | -10,011.6 |
| TOTAL OPERATING EXPENSES | OPERATING EXPENSES | -76,782 | -74,355 | -76,331 | -78,432 | -78,981 | -81,338 | -79,501 | -81,641 | -79,767.4643 | -80,380.7734 | -82,485.422 | -81,635.6915 | -81,678.6367 | -81,427.1188 | -81,932.5067 | -82,110.1432 | -82,387.0582 | -82,278.5583 | -82,069.9506 | -82,006.2696 | -82,589.8244 | -83,283.1307 | -85,660.019 | -84,702.7965 | -951,630.3511 | -992,126.0127 | |
| EBITDA | OPERATING EXPENSES | 1,509.314 | -9,915.9787 | 2,270.3278 | 12,346.6934 | 23,379.4897 | -3,006.7966 | 3,675.4613 | -10,363.0858 | -16,206.7332 | -17,918.1281 | 12,390.7478 | 4,974.3967 | -19,081.3362 | -31,762.3796 | -26,618.1828 | -24,354.0992 | -22,165.076 | -24,008.8996 | -25,852.676 | -28,402.6354 | -25,512.4109 | -22,588.3448 | -7,294.3445 | -4,925.0538 | 3,135.7081 | -262,565.4388 | |
| EBITDA % | OPERATING EXPENSES | 0.54% | -3.96% | 0.77% | 3.98% | 6.72% | -0.91% | 1.19% | -3.31% | -4.89% | -4.72% | 2.32% | 1.03% | -6.2% | -11.33% | -8.37% | -7.37% | -6.31% | -6.99% | -7.85% | -8.78% | -7.01% | -5.43% | -1.25% | -0.93% | 0.08% | -5.86% | |
| Depreciation | BELOW EBITDA | Fixed_Assets | -2,506.6667 | -2,506.6667 | -2,620 | -2,620 | -2,653.3333 | -2,653.3333 | -2,711.6667 | -2,711.6667 | -2,736.6667 | -2,761.6667 | -2,786.6667 | -2,811.6667 | -2,836.6667 | -3,695 | -3,720 | -3,745 | -3,770 | -3,795 | -3,820 | -3,845 | -3,870 | -3,895 | -3,920 | -3,945 | -32,080 | -44,856.6667 |
| EBIT | BELOW EBITDA | -997.3527 | -12,422.6454 | -349.6722 | 9,726.6934 | 20,726.1563 | -5,660.13 | 963.7946 | -13,074.7524 | -18,943.3998 | -20,679.7948 | 9,604.0811 | 2,162.73 | -21,918.0029 | -35,457.3796 | -30,338.1828 | -28,099.0992 | -25,935.076 | -27,803.8996 | -29,672.676 | -32,247.6354 | -29,382.4109 | -26,483.3448 | -11,214.3445 | -8,870.0538 | -28,944.2919 | -307,422.1055 | |
| Interest on term loan | BELOW EBITDA | Debt | -2,500 | -2,455.1777 | -2,410.0754 | -2,364.6911 | -2,319.0231 | -2,273.0698 | -2,226.8292 | -2,180.2996 | -2,133.4792 | -2,086.3662 | -2,038.9588 | -1,991.255 | -1,943.2531 | -1,894.9512 | -1,846.3474 | -1,797.4398 | -1,748.2265 | -1,698.7057 | -1,648.8753 | -1,598.7336 | -1,548.2784 | -1,497.5079 | -1,446.42 | -1,395.0129 | -26,979.2252 | -20,063.7518 |
| PROFIT BEFORE TAX | BELOW EBITDA | -3,497.3527 | -14,877.8231 | -2,759.7476 | 7,362.0023 | 18,407.1332 | -7,933.1997 | -1,263.0346 | -15,255.0521 | -21,076.8791 | -22,766.161 | 7,565.1223 | 171.475 | -23,861.256 | -37,352.3308 | -32,184.5302 | -29,896.5389 | -27,683.3025 | -29,502.6052 | -31,321.5514 | -33,846.369 | -30,930.6893 | -27,980.8527 | -12,660.7646 | -10,265.0667 | -55,923.517 | -327,485.8573 | |
| Cumulative profit before tax in the financial year (memo) | BELOW EBITDA | SUMIFS | -3,497.3527 | -18,375.1758 | -21,134.9233 | -13,772.921 | 4,634.2122 | -3,298.9876 | -4,562.0222 | -19,817.0742 | -40,893.9533 | -63,660.1144 | -56,094.992 | -55,923.517 | -23,861.256 | -61,213.5868 | -93,398.117 | -123,294.6559 | -150,977.9585 | -180,480.5637 | -211,802.1151 | -245,648.4841 | -276,579.1733 | -304,560.026 | -317,220.7906 | -327,485.8573 | ||
| Cumulative tax on the year to date (two-bracket NL rates, no tax on losses) | BELOW EBITDA | Assumptions | 0 | 0 | 0 | 0 | 880.5003 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| Corporate income tax | BELOW EBITDA | cumulative method | 0 | 0 | 0 | 0 | -880.5003 | 880.5003 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| NET PROFIT | BELOW EBITDA | -3,497.3527 | -14,877.8231 | -2,759.7476 | 7,362.0023 | 17,526.6329 | -7,052.6994 | -1,263.0346 | -15,255.0521 | -21,076.8791 | -22,766.161 | 7,565.1223 | 171.475 | -23,861.256 | -37,352.3308 | -32,184.5302 | -29,896.5389 | -27,683.3025 | -29,502.6052 | -31,321.5514 | -33,846.369 | -30,930.6893 | -27,980.8527 | -12,660.7646 | -10,265.0667 | -55,923.517 | -327,485.8573 | |
| Net margin % | BELOW EBITDA | -1.26% | -5.94% | -0.94% | 2.37% | 5.04% | -2.13% | -0.41% | -4.88% | -6.37% | -5.99% | 1.42% | 0.04% | -7.75% | -13.33% | -10.12% | -9.05% | -7.88% | -8.58% | -9.51% | -10.46% | -8.49% | -6.72% | -2.16% | -1.95% | -1.34% | -7.31% |
| Measure | Section | Basis | 2026-01 Budget | 2026-02 Budget | 2026-03 Budget | 2026-04 Budget | 2026-05 Budget | 2026-06 Budget | 2026-07 Budget | 2026-08 Budget | 2026-09 Budget | 2026-10 Budget | 2026-11 Budget | 2026-12 Budget | FY2026 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Shopify EU (DTC): orders | VOLUMES AND NET REVENUE | budget input | 1,978 | 1,840 | 2,070 | 2,139 | 2,254 | 2,185 | 2,070 | 2,024 | 2,277 | 2,576 | 3,634 | 3,174 | 28,221 |
| Amazon EU (FBA): orders | VOLUMES AND NET REVENUE | budget input | 2,322 | 2,160 | 2,430 | 2,511 | 2,646 | 2,565 | 2,430 | 2,376 | 2,673 | 3,024 | 4,266 | 3,726 | 33,129 |
| Walmart US (WFS): orders | VOLUMES AND NET REVENUE | budget input | 320 | 400 | 500 | 600 | 700 | 800 | 900 | 1,000 | 1,100 | 1,250 | 1,700 | 1,500 | 10,770 |
| Shopify EU (DTC): units per order | VOLUMES AND NET REVENUE | budget input | 1.35 | 1.35 | 1.35 | 1.35 | 1.35 | 1.35 | 1.35 | 1.35 | 1.35 | 1.35 | 1.35 | 1.35 | 16.2 |
| Amazon EU (FBA): units per order | VOLUMES AND NET REVENUE | budget input | 1.15 | 1.15 | 1.15 | 1.15 | 1.15 | 1.15 | 1.15 | 1.15 | 1.15 | 1.15 | 1.15 | 1.15 | 13.8 |
| Walmart US (WFS): units per order | VOLUMES AND NET REVENUE | budget input | 1.2 | 1.2 | 1.2 | 1.2 | 1.2 | 1.2 | 1.2 | 1.2 | 1.2 | 1.2 | 1.2 | 1.2 | 14.4 |
| Shopify EU (DTC): units | VOLUMES AND NET REVENUE | orders x units per order | 2,670.3 | 2,484 | 2,794.5 | 2,887.65 | 3,042.9 | 2,949.75 | 2,794.5 | 2,732.4 | 3,073.95 | 3,477.6 | 4,905.9 | 4,284.9 | 38,098.35 |
| Amazon EU (FBA): units | VOLUMES AND NET REVENUE | orders x units per order | 2,670.3 | 2,484 | 2,794.5 | 2,887.65 | 3,042.9 | 2,949.75 | 2,794.5 | 2,732.4 | 3,073.95 | 3,477.6 | 4,905.9 | 4,284.9 | 38,098.35 |
| Walmart US (WFS): units | VOLUMES AND NET REVENUE | orders x units per order | 384 | 480 | 600 | 720 | 840 | 960 | 1,080 | 1,200 | 1,320 | 1,500 | 2,040 | 1,800 | 12,924 |
| Shopify EU (DTC): net revenue per order (EUR) | VOLUMES AND NET REVENUE | budget input | 74 | 74 | 74 | 74 | 74 | 74 | 74 | 74 | 74 | 74 | 74 | 74 | 888 |
| Amazon EU (FBA): net revenue per order (EUR) | VOLUMES AND NET REVENUE | budget input | 57 | 57 | 57 | 57 | 57 | 57 | 57 | 57 | 57 | 57 | 57 | 57 | 684 |
| Walmart US (WFS): net revenue per order (EUR) | VOLUMES AND NET REVENUE | budget input | 55 | 55 | 55 | 55 | 55 | 55 | 55 | 55 | 55 | 55 | 55 | 55 | 660 |
| Shopify EU (DTC): net revenue | VOLUMES AND NET REVENUE | orders x net revenue per order | 146,372 | 136,160 | 153,180 | 158,286 | 166,796 | 161,690 | 153,180 | 149,776 | 168,498 | 190,624 | 268,916 | 234,876 | 2,088,354 |
| Amazon EU (FBA): net revenue | VOLUMES AND NET REVENUE | orders x net revenue per order | 132,354 | 123,120 | 138,510 | 143,127 | 150,822 | 146,205 | 138,510 | 135,432 | 152,361 | 172,368 | 243,162 | 212,382 | 1,888,353 |
| Walmart US (WFS): net revenue | VOLUMES AND NET REVENUE | orders x net revenue per order | 17,600 | 22,000 | 27,500 | 33,000 | 38,500 | 44,000 | 49,500 | 55,000 | 60,500 | 68,750 | 93,500 | 82,500 | 592,350 |
| NET REVENUE | VOLUMES AND NET REVENUE | sum | 296,326 | 281,280 | 319,190 | 334,413 | 356,118 | 351,895 | 341,190 | 340,208 | 381,359 | 431,742 | 605,578 | 529,758 | 4,569,057 |
| Total orders | VOLUMES AND NET REVENUE | sum | 4,620 | 4,400 | 5,000 | 5,250 | 5,600 | 5,550 | 5,400 | 5,400 | 6,050 | 6,850 | 9,600 | 8,400 | 72,120 |
| Total units | VOLUMES AND NET REVENUE | sum | 5,724.6 | 5,448 | 6,189 | 6,495.3 | 6,925.8 | 6,859.5 | 6,669 | 6,664.8 | 7,467.9 | 8,455.2 | 11,851.8 | 10,369.8 | 89,120.7 |
| Cost of goods sold as share of net revenue | COST RATIOS AND CONTRIBUTION | budget input | 37.5% | 37.5% | 37.5% | 37.5% | 37.5% | 37.5% | 37.5% | 37.5% | 37.5% | 37.5% | 37.5% | 37.5% | 450% |
| Cost of goods sold | COST RATIOS AND CONTRIBUTION | -111,122.25 | -105,480 | -119,696.25 | -125,404.875 | -133,544.25 | -131,960.625 | -127,946.25 | -127,578 | -143,009.625 | -161,903.25 | -227,091.75 | -198,659.25 | -1,713,396.375 | |
| GROSS PROFIT | COST RATIOS AND CONTRIBUTION | 185,203.75 | 175,800 | 199,493.75 | 209,008.125 | 222,573.75 | 219,934.375 | 213,243.75 | 212,630 | 238,349.375 | 269,838.75 | 378,486.25 | 331,098.75 | 2,855,660.625 | |
| Shopify EU (DTC): variable channel costs as share of net revenue | COST RATIOS AND CONTRIBUTION | budget input | 14% | 14% | 14% | 14% | 14% | 14% | 14% | 14% | 14% | 14% | 14% | 14% | 168% |
| Amazon EU (FBA): variable channel costs as share of net revenue | COST RATIOS AND CONTRIBUTION | budget input | 25% | 25% | 25% | 25% | 25% | 25% | 25% | 25% | 25% | 25% | 25% | 25% | 300% |
| Walmart US (WFS): variable channel costs as share of net revenue | COST RATIOS AND CONTRIBUTION | budget input | 26% | 26% | 26% | 26% | 26% | 26% | 26% | 26% | 26% | 26% | 26% | 26% | 312% |
| Variable channel costs | COST RATIOS AND CONTRIBUTION | -58,156.58 | -55,562.4 | -63,222.7 | -66,521.79 | -71,066.94 | -70,627.85 | -68,942.7 | -69,126.64 | -77,409.97 | -87,654.36 | -122,748.74 | -107,428.14 | -918,468.81 | |
| CONTRIBUTION BEFORE MARKETING (CM1) | COST RATIOS AND CONTRIBUTION | 127,047.17 | 120,237.6 | 136,271.05 | 142,486.335 | 151,506.81 | 149,306.525 | 144,301.05 | 143,503.36 | 160,939.405 | 182,184.39 | 255,737.51 | 223,670.61 | 1,937,191.815 | |
| Shopify EU (DTC): paid media as share of net revenue | COST RATIOS AND CONTRIBUTION | budget input | 17% | 17% | 17% | 17% | 17% | 17% | 17% | 17% | 17% | 17% | 17% | 17% | 204% |
| Amazon EU (FBA): paid media as share of net revenue | COST RATIOS AND CONTRIBUTION | budget input | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 102% |
| Walmart US (WFS): paid media as share of net revenue | COST RATIOS AND CONTRIBUTION | budget input | 11% | 11% | 11% | 11% | 11% | 11% | 11% | 11% | 11% | 11% | 11% | 11% | 132% |
| Shopify EU (DTC): paid media | COST RATIOS AND CONTRIBUTION | -24,883.24 | -23,147.2 | -26,040.6 | -26,908.62 | -28,355.32 | -27,487.3 | -26,040.6 | -25,461.92 | -28,644.66 | -32,406.08 | -45,715.72 | -39,928.92 | -355,020.18 | |
| Amazon EU (FBA): paid media | COST RATIOS AND CONTRIBUTION | -11,250.09 | -10,465.2 | -11,773.35 | -12,165.795 | -12,819.87 | -12,427.425 | -11,773.35 | -11,511.72 | -12,950.685 | -14,651.28 | -20,668.77 | -18,052.47 | -160,510.005 | |
| Walmart US (WFS): paid media | COST RATIOS AND CONTRIBUTION | -1,936 | -2,420 | -3,025 | -3,630 | -4,235 | -4,840 | -5,445 | -6,050 | -6,655 | -7,562.5 | -10,285 | -9,075 | -65,158.5 | |
| Total paid media | COST RATIOS AND CONTRIBUTION | -38,069.33 | -36,032.4 | -40,838.95 | -42,704.415 | -45,410.19 | -44,754.725 | -43,258.95 | -43,023.64 | -48,250.345 | -54,619.86 | -76,669.49 | -67,056.39 | -580,688.685 | |
| CONTRIBUTION AFTER MARKETING (CM2) | COST RATIOS AND CONTRIBUTION | 88,977.84 | 84,205.2 | 95,432.1 | 99,781.92 | 106,096.62 | 104,551.8 | 101,042.1 | 100,479.72 | 112,689.06 | 127,564.53 | 179,068.02 | 156,614.22 | 1,356,503.13 | |
| Salaries and wages (incl. employer costs) | OPERATING EXPENSES | budget input | -44,000 | -44,000 | -44,000 | -47,500 | -47,500 | -47,500 | -47,500 | -47,500 | -50,200 | -50,200 | -50,200 | -50,200 | -570,300 |
| Contractors and freelancers | OPERATING EXPENSES | budget input | -4,500 | -4,500 | -4,500 | -4,500 | -4,500 | -4,500 | -4,500 | -4,500 | -4,500 | -4,500 | -4,500 | -4,500 | -54,000 |
| Rent and facilities | OPERATING EXPENSES | budget input | -4,800 | -4,800 | -4,800 | -4,800 | -4,800 | -4,800 | -4,800 | -4,800 | -4,800 | -4,800 | -4,800 | -4,800 | -57,600 |
| Software, apps and platform subscriptions | OPERATING EXPENSES | budget input | -4,000 | -4,000 | -4,000 | -4,000 | -4,000 | -4,000 | -4,000 | -4,000 | -4,000 | -4,000 | -4,000 | -4,000 | -48,000 |
| Professional fees (finance, legal, audit) | OPERATING EXPENSES | budget input | -3,000 | -3,000 | -3,000 | -3,000 | -3,000 | -3,000 | -3,000 | -3,000 | -3,000 | -3,000 | -3,000 | -3,000 | -36,000 |
| Insurance | OPERATING EXPENSES | budget input | -1,150 | -1,150 | -1,150 | -1,150 | -1,150 | -1,150 | -1,150 | -1,150 | -1,150 | -1,150 | -1,150 | -1,150 | -13,800 |
| Travel and entertainment | OPERATING EXPENSES | budget input | -1,200 | -1,200 | -1,200 | -1,200 | -1,200 | -1,200 | -1,200 | -1,200 | -1,200 | -1,200 | -1,200 | -1,200 | -14,400 |
| Content, creative and PR (non-media) | OPERATING EXPENSES | budget input | -5,000 | -5,000 | -5,000 | -5,000 | -5,000 | -5,000 | -5,000 | -5,000 | -5,000 | -5,000 | -5,000 | -5,000 | -60,000 |
| Customer service (outsourced, per order) | OPERATING EXPENSES | EUR 0.65 per order | -3,003 | -2,860 | -3,250 | -3,412.5 | -3,640 | -3,607.5 | -3,510 | -3,510 | -3,932.5 | -4,452.5 | -6,240 | -5,460 | -46,878 |
| Office and other G&A | OPERATING EXPENSES | budget input | -1,600 | -1,600 | -1,600 | -1,600 | -1,600 | -1,600 | -1,600 | -1,600 | -1,600 | -1,600 | -1,600 | -1,600 | -19,200 |
| Bank charges and FX costs | OPERATING EXPENSES | 0.15% of net revenue | -444.489 | -421.92 | -478.785 | -501.6195 | -534.177 | -527.8425 | -511.785 | -510.312 | -572.0385 | -647.613 | -908.367 | -794.637 | -6,853.5855 |
| Recruitment and training | OPERATING EXPENSES | budget input | -700 | -700 | -700 | -700 | -700 | -700 | -700 | -700 | -700 | -700 | -700 | -700 | -8,400 |
| TOTAL OPERATING EXPENSES | OPERATING EXPENSES | -73,397.489 | -73,231.92 | -73,678.785 | -77,364.1195 | -77,624.177 | -77,585.3425 | -77,471.785 | -77,470.312 | -80,654.5385 | -81,250.113 | -83,298.367 | -82,404.637 | -935,431.5855 | |
| EBITDA | OPERATING EXPENSES | 15,580.351 | 10,973.28 | 21,753.315 | 22,417.8005 | 28,472.443 | 26,966.4575 | 23,570.315 | 23,009.408 | 32,034.5215 | 46,314.417 | 95,769.653 | 74,209.583 | 421,071.5445 | |
| Depreciation | OPERATING EXPENSES | budget input | -2,300 | -2,300 | -2,300 | -2,300 | -2,300 | -2,300 | -2,300 | -2,300 | -2,300 | -2,300 | -2,300 | -2,300 | -27,600 |
| Interest on term loan | OPERATING EXPENSES | budget input | -2,500 | -2,450 | -2,400 | -2,350 | -2,300 | -2,250 | -2,200 | -2,150 | -2,100 | -2,050 | -2,000 | -1,950 | -26,700 |
| PROFIT BEFORE TAX | OPERATING EXPENSES | 10,780.351 | 6,223.28 | 17,053.315 | 17,767.8005 | 23,872.443 | 22,416.4575 | 19,070.315 | 18,559.408 | 27,634.5215 | 41,964.417 | 91,469.653 | 69,959.583 | 366,771.5445 | |
| Corporate income tax (budget: 19% of positive profit) | OPERATING EXPENSES | -2,048.2667 | -1,182.4232 | -3,240.1298 | -3,375.8821 | -4,535.7642 | -4,259.1269 | -3,623.3598 | -3,526.2875 | -5,250.5591 | -7,973.2392 | -17,379.2341 | -13,292.3208 | -69,686.5935 | |
| NET PROFIT | OPERATING EXPENSES | 8,732.0843 | 5,040.8568 | 13,813.1851 | 14,391.9184 | 19,336.6788 | 18,157.3306 | 15,446.9551 | 15,033.1205 | 22,383.9624 | 33,991.1778 | 74,090.4189 | 56,667.2622 | 297,084.951 | |
| Cash at bank | BUDGETED MONTH-END BALANCES (per the FY26 budget pack) | budget balance | 395,000 | 388,000 | 412,000 | 401,000 | 430,000 | 452,000 | 447,000 | 438,000 | 405,000 | 372,000 | 455,000 | 548,000 | 548,000 |
| Inventory on hand, net | BUDGETED MONTH-END BALANCES (per the FY26 budget pack) | budget balance | 615,000 | 590,000 | 572,000 | 540,000 | 556,000 | 530,000 | 505,000 | 520,000 | 615,000 | 690,000 | 610,000 | 505,000 | 505,000 |
| Marketplace and payment receivables | BUDGETED MONTH-END BALANCES (per the FY26 budget pack) | budget balance | 105,000 | 98,000 | 108,000 | 112,000 | 120,000 | 118,000 | 112,000 | 114,000 | 125,000 | 140,000 | 205,000 | 178,000 | 178,000 |
| label | ytd actual | ytd budget | ytd variance | ytd variance pct | fy outlook | fy budget | fy variance | fy variance pct | commentary |
|---|---|---|---|---|---|---|---|---|---|
| Shopify EU (DTC): orders | 15,614 | 16,560 | -946 | -5.71% | 26,896.0083 | 28,221 | -1,324.9917 | -4.7% | |
| Amazon EU (FBA): orders | 18,746 | 19,440 | -694 | -3.57% | 32,468.7012 | 33,129 | -660.2988 | -1.99% | |
| Walmart US (WFS): orders | 3,488 | 5,220 | -1,732 | -33.18% | 7,206.2131 | 10,770 | -3,563.7869 | -33.09% | Walmart ramp 33% behind the budgeted launch curve; go or no-go review at 900 orders a month. |
| Shopify EU (DTC): net revenue | 1,149,062.11 | 1,225,440 | -76,377.89 | -6.23% | 1,939,060.8845 | 2,088,354 | -149,293.1155 | -7.15% | |
| Amazon EU (FBA): net revenue | 1,043,911.06 | 1,108,080 | -64,168.94 | -5.79% | 1,771,554.2102 | 1,888,353 | -116,798.7898 | -6.19% | |
| Walmart US (WFS): net revenue | 232,757.1464 | 287,100 | -54,342.8536 | -18.93% | 450,652.1004 | 592,350 | -141,697.8996 | -23.92% | |
| NET REVENUE | 2,425,730.3164 | 2,620,620 | -194,889.6836 | -7.44% | 4,161,267.1952 | 4,569,057 | -407,789.8048 | -8.93% | Volume effect EUR -212k, price and mix EUR 17k (bridge below). |
| Cost of goods sold (incl. inventory adjustments) | -886,793.5987 | -982,732.5 | 95,938.9013 | 9.76% | -1,579,377.2026 | -1,713,396.375 | 134,019.1724 | 7.82% | |
| GROSS PROFIT | 1,538,936.7176 | 1,637,887.5 | -98,950.7824 | -6.04% | 2,581,889.9926 | 2,855,660.625 | -273,770.6324 | -9.59% | |
| Gross margin % | 0.6344 | 0.625 | 0.0094 | 0.6205 | 0.625 | -0.0045 | Product margin 0.9 points better than budget: landed cost inflation below plan, recovery of returned stock included. | ||
| Variable channel costs | -549,699.8366 | -523,227.6 | -26,472.2366 | -5.06% | -987,080.5538 | -918,468.81 | -68,611.7438 | -7.47% | Amazon fee changes and peak storage multiplier; 5.1% over budget on -7.4% revenue. |
| CONTRIBUTION BEFORE MARKETING (CM1) | 989,236.8811 | 1,114,659.9 | -125,423.0189 | -11.25% | 1,594,809.4389 | 1,937,191.815 | -342,382.3761 | -17.67% | |
| Paid media | -341,980.4561 | -334,092.6 | -7,887.8561 | -2.36% | -640,043.3796 | -580,688.685 | -59,354.6946 | -10.22% | Spend near budget, efficiency not: Shopify CAC EUR 21 in Jan vs EUR 26 at the last actual month. |
| CONTRIBUTION AFTER MARKETING (CM2) | 647,256.425 | 780,567.3 | -133,310.875 | -17.08% | 954,766.0593 | 1,356,503.13 | -401,737.0707 | -29.62% | |
| CM2 % | 0.2668 | 0.2979 | -0.031 | 0.2294 | 0.2969 | -0.0674 | Gap of 3.1 points on full-year revenue is worth EUR 129k. | ||
| Salaries and wages (incl. employer costs) | -369,300 | -369,500 | 200 | 0.05% | -564,500 | -570,300 | 5,800 | 1.02% | |
| Contractors and freelancers | -39,579 | -36,000 | -3,579 | -9.94% | -56,859 | -54,000 | -2,859 | -5.29% | |
| Rent and facilities | -38,400 | -38,400 | 0 | 0% | -57,600 | -57,600 | 0 | 0% | |
| Software, apps and platform subscriptions | -34,004 | -32,000 | -2,004 | -6.26% | -51,204 | -48,000 | -3,204 | -6.68% | |
| Professional fees (finance, legal, audit) | -25,670 | -24,000 | -1,670 | -6.96% | -38,470 | -36,000 | -2,470 | -6.86% | |
| Insurance | -9,200 | -9,200 | 0 | 0% | -13,800 | -13,800 | 0 | 0% | |
| Travel and entertainment | -10,408 | -9,600 | -808 | -8.42% | -15,448 | -14,400 | -1,048 | -7.28% | |
| Content, creative and PR (non-media) | -47,685 | -40,000 | -7,685 | -19.21% | -67,485 | -60,000 | -7,485 | -12.47% | Discretionary overrun of EUR 7.7k; no approval owner until the September action. |
| Customer service (outsourced, per order) | -27,006 | -26,793 | -213 | -0.79% | -47,112.0458 | -46,878 | -234.0458 | -0.5% | |
| Office and other G&A | -14,120 | -12,800 | -1,320 | -10.31% | -21,320 | -19,200 | -2,120 | -11.04% | |
| Bank charges and FX costs | -3,719 | -3,930.93 | 211.93 | 5.39% | -6,322.3053 | -6,853.5855 | 531.2802 | 7.75% | |
| Recruitment and training | -8,270 | -5,600 | -2,670 | -47.68% | -11,510 | -8,400 | -3,110 | -37.02% | Two unbudgeted searches; EUR 2.7k over. |
| TOTAL OPERATING EXPENSES | -627,361 | -607,823.93 | -19,537.07 | -3.21% | -951,630.3511 | -935,431.5855 | -16,198.7656 | -1.73% | |
| EBITDA | 19,895.425 | 172,743.37 | -152,847.945 | -88.48% | 3,135.7081 | 421,071.5445 | -417,935.8364 | -99.26% | EUR 153k behind budget YTD; EUR 418k on the full year. |
| EBITDA % | 0.0082 | 0.0659 | -0.0577 | 0.0008 | 0.0922 | -0.0914 | |||
| NET PROFIT | -19,817.0742 | 109,952.1297 | -129,769.2039 | -118.02% | -55,923.517 | 297,084.951 | -353,008.4681 | -118.82% | |
| Cash at bank | 391,452.1962 | 438,000 | -46,547.8038 | -10.63% | 486,356.9605 | 548,000 | -61,643.0395 | -11.25% | December cash includes EUR 221k of Q4 VAT paid in January. |
| Inventory on hand, net | 383,198.7118 | 520,000 | -136,801.2882 | -26.31% | 396,015.9629 | 505,000 | -108,984.0371 | -21.58% | Below budget because stock was run down after Q2, not because of better buying; Tableware and Storage remain overstocked. |
| Marketplace and payment receivables | 105,116.5236 | 114,000 | -8,883.4764 | -7.79% | 198,926.4561 | 178,000 | 20,926.4561 | 11.76% |
| channel | actual units | budget units | actual rev per unit | budget rev per unit | volume effect | price mix effect | total variance | check |
|---|---|---|---|---|---|---|---|---|
| Shopify EU (DTC) | 20,921 | 22,356 | 54.9239 | 54.8148 | -78,659.2593 | 2,281.3693 | -76,377.89 | 0 |
| Amazon EU (FBA) | 21,560 | 22,356 | 48.4189 | 49.5652 | -39,453.913 | -24,715.027 | -64,168.94 | 0 |
| Walmart US (WFS) | 4,213 | 6,264 | 55.2474 | 45.8333 | -94,004.1667 | 39,661.313 | -54,342.8536 | 0 |
| TOTAL | 46,694 | 50,976 | -212,117.339 | 17,227.6553 | -194,889.6836 | 0 |
Balance sheet & cash flow
Downside · EUR · 2026-01 to 2027-12 · A: actual · F: forecast
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Cash at bank | ASSETS | CF | 396,444.4392 | 378,620.8784 | 473,742.3177 | 328,674.2766 | 453,889.7159 | 495,519.1551 | 332,377.757 | 391,452.1962 | 282,257.1516 | 226,977.1699 | 314,648.3307 | 486,356.9605 | 370,669.6745 | 315,350.1008 | 353,807.3835 | 251,737.4962 | 290,600.4923 | 315,999.586 | 98,461.0469 | 69,434.4204 | -69,964.1208 | -214,906.6863 | -180,065.5349 | -86,197.3265 | 486,356.9605 | -86,197.3265 |
| Marketplace and payment receivables (incl. reserves) | ASSETS | Settlements | 85,464.4307 | 96,314.4317 | 107,908.89 | 115,541.1573 | 129,081.4371 | 127,648.2558 | 102,297.3118 | 105,116.5236 | 146,742.9759 | 158,485.6202 | 233,177.1503 | 198,926.4561 | 128,000.5991 | 133,056.4075 | 136,465.1005 | 147,078.038 | 151,392.4866 | 153,075.1187 | 141,662.1872 | 139,821.3817 | 164,079.6412 | 177,318.1733 | 260,947.5677 | 222,671.3333 | 198,926.4561 | 222,671.3333 |
| Inventory on hand at landed cost | ASSETS | Inventory | 734,632.17 | 693,600.55 | 671,167.56 | 555,934.38 | 591,361.56 | 532,501.08 | 467,854.25 | 390,173.13 | 520,204.1728 | 636,619.4963 | 491,337.0337 | 396,015.9629 | 515,601.1528 | 444,527.3744 | 417,862.4493 | 393,816.4302 | 369,601.9172 | 328,845.7405 | 306,127.2662 | 351,111.8431 | 389,653.7309 | 575,783.8262 | 493,346.8472 | 493,346.8472 | 396,015.9629 | 493,346.8472 |
| Slow-moving provision | ASSETS | Inventory | -25,509.7362 | -30,070.4803 | -25,067.7972 | -15,482.0167 | -5,225.8018 | -9,888.2284 | -2,486.1456 | -6,974.4182 | -3,795.3853 | -7,682.7434 | 0 | 0 | 0 | -219.7464 | -946.6788 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Inventory in transit | ASSETS | Inventory | 41,000 | 77,000 | 0 | 194,000 | 52,000 | 46,000 | 154,000 | 234,000 | 280,000 | 90,000 | 178,858.9285 | 200,169.6859 | 38,884.3446 | 89,342.4864 | 96,296.6923 | 103,936.0429 | 87,394.7253 | 98,005.2904 | 154,018.5224 | 164,370.6554 | 309,190.246 | 145,678.4825 | 191,052.1919 | 191,052.1919 | 200,169.6859 | 191,052.1919 |
| Supplier deposits | ASSETS | Inventory | 34,800 | 42,000 | 69,000 | 13,800 | 60,000 | 123,000 | 129,400 | 103,600 | 53,657.6785 | 75,908.5843 | 42,316.2092 | 38,468.0493 | 55,691.7536 | 60,069.8206 | 57,399.2305 | 55,620.0047 | 75,607.1438 | 95,516.7534 | 142,068.2704 | 136,460.6185 | 101,019.2023 | 114,631.3152 | 114,631.3152 | 114,631.3152 | 38,468.0493 | 114,631.3152 |
| Other receivables and prepaid expenses | ASSETS | opening balance, no movement modelled | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 |
| Fixed assets, net book value | ASSETS | Fixed_Assets | 54,893.3333 | 52,386.6667 | 56,566.6667 | 53,946.6667 | 52,493.3333 | 49,840 | 50,628.3333 | 47,916.6667 | 46,680 | 45,418.3333 | 44,131.6667 | 42,820 | 41,483.3333 | 69,288.3333 | 67,068.3333 | 64,823.3333 | 62,553.3333 | 60,258.3333 | 57,938.3333 | 55,593.3333 | 53,223.3333 | 50,828.3333 | 48,408.3333 | 45,963.3333 | 42,820 | 45,963.3333 |
| TOTAL ASSETS | ASSETS | 1,343,224.637 | 1,331,352.0465 | 1,374,817.6372 | 1,267,914.4639 | 1,355,100.2445 | 1,386,120.2625 | 1,255,571.5065 | 1,286,784.0983 | 1,347,246.5935 | 1,247,226.4606 | 1,325,969.3189 | 1,384,257.1147 | 1,171,830.8579 | 1,132,914.7764 | 1,149,452.5105 | 1,038,511.3453 | 1,058,650.0985 | 1,073,200.8223 | 921,775.6265 | 938,292.2526 | 968,702.033 | 870,833.4442 | 949,820.7204 | 1,002,967.6945 | 1,384,257.1147 | 1,002,967.6945 | |
| Trade payables | LIABILITIES | AP_Schedule | 96,388.4365 | 64,531.6135 | 70,325.1495 | 62,533.271 | 80,478.2945 | 73,888.419 | 67,497.1735 | 71,999.2855 | 105,082.5344 | 120,814.5438 | 105,164.125 | 99,346.197 | 101,722.8853 | 70,969.3184 | 78,333.6207 | 84,331.6161 | 85,454.1817 | 84,563.2421 | 81,445.3398 | 90,843.4085 | 101,549.8279 | 129,158.5935 | 127,075.1458 | 121,680.2915 | 99,346.197 | 121,680.2915 |
| Wage tax and social charges payable | LIABILITIES | Opex | 14,016 | 14,048 | 14,112 | 15,104 | 15,136 | 15,232 | 15,200 | 15,328 | 15,616 | 15,616 | 15,616 | 15,616 | 16,084.48 | 16,084.48 | 16,084.48 | 16,084.48 | 16,084.48 | 16,084.48 | 16,084.48 | 16,084.48 | 16,084.48 | 16,084.48 | 16,084.48 | 16,084.48 | 15,616 | 16,084.48 |
| Refund liability | LIABILITIES | Settlements | 9,369.3461 | 9,652.55 | 10,123.36 | 10,991.7472 | 11,914.8685 | 12,205.3213 | 10,482.7332 | 12,212.3106 | 15,796.328 | 17,430.6853 | 25,610.6062 | 21,819.1257 | 13,705.7479 | 14,228.3367 | 14,573.6869 | 15,686.5363 | 16,125.6367 | 16,283.6745 | 15,050.0854 | 14,835.3502 | 17,386.8175 | 19,191.2181 | 28,205.4413 | 24,036.774 | 21,819.1257 | 24,036.774 |
| VAT payable | LIABILITIES | VAT | 44,719.7678 | 86,483.0026 | 133,641.4802 | 51,014.6657 | 108,245.7058 | 160,800.8373 | 47,105.6812 | 94,704.8967 | 146,827.0862 | 59,791.9422 | 146,072.7781 | 221,478.8131 | 45,910.3296 | 82,354.1665 | 131,191.9918 | 50,910.6417 | 105,094.3658 | 157,853.4516 | 50,123.984 | 99,376.4728 | 155,582.3382 | 64,455.4887 | 157,397.8947 | 238,650.005 | 221,478.8131 | 238,650.005 |
| Corporate income tax payable: opening (memo) | LIABILITIES | 18,400 | 18,400 | 18,400 | 18,400 | 0 | 880.5003 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||
| Corporate income tax: charge (memo) | LIABILITIES | PL | 0 | 0 | 0 | 0 | 880.5003 | -880.5003 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| Corporate income tax: paid (prior year liability in the payment month, memo) | LIABILITIES | Timeline flag | 0 | 0 | 0 | -18,400 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -18,400 | 0 |
| Corporate income tax payable | LIABILITIES | opening + charge + paid | 18,400 | 18,400 | 18,400 | 0 | 880.5003 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Term loan: current portion | LIABILITIES | Debt | 89,636.251 | 90,196.4776 | 90,760.2056 | 91,327.4569 | 91,898.2535 | 92,472.6176 | 93,050.5714 | 93,632.1375 | 94,217.3384 | 94,806.1967 | 95,398.7354 | 95,994.9775 | 96,594.9462 | 97,198.6646 | 97,806.1562 | 98,417.4447 | 99,032.5537 | 99,651.5072 | 100,274.3291 | 100,901.0437 | 101,531.6752 | 102,166.2482 | 102,804.7872 | 103,447.3171 | 95,994.9775 | 103,447.3171 |
| Term loan: non-current portion | LIABILITIES | Debt | 303,192.1882 | 295,415.5786 | 287,590.3652 | 279,716.2442 | 271,792.9099 | 263,820.0549 | 255,797.3694 | 247,724.5422 | 239,601.2598 | 231,427.2069 | 223,202.0662 | 214,925.5183 | 206,597.242 | 198,216.914 | 189,784.209 | 181,298.7995 | 172,760.3562 | 164,168.5477 | 155,523.0403 | 146,823.4985 | 138,069.5846 | 129,260.9588 | 120,397.279 | 111,478.2012 | 214,925.5183 | 111,478.2012 |
| TOTAL LIABILITIES | LIABILITIES | 575,721.9897 | 578,727.2223 | 624,952.5605 | 510,687.3849 | 580,346.5326 | 618,419.2501 | 489,133.5287 | 535,601.1725 | 617,140.5468 | 539,886.575 | 611,064.3109 | 669,180.6318 | 480,615.6309 | 479,051.8803 | 527,774.1445 | 446,729.5183 | 494,551.5741 | 538,604.903 | 418,501.2586 | 468,864.2537 | 530,204.7233 | 460,316.9872 | 551,965.028 | 615,377.0688 | 669,180.6318 | 615,377.0688 | |
| Share capital | EQUITY | opening balance | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 |
| Retained earnings: opening (memo) | EQUITY | 521,000 | 517,502.6473 | 502,624.8242 | 499,865.0767 | 507,227.079 | 524,753.7119 | 517,701.0124 | 516,437.9778 | 501,182.9258 | 480,106.0467 | 457,339.8856 | 464,905.008 | 465,076.483 | 441,215.227 | 403,862.8961 | 371,678.366 | 341,781.827 | 314,098.5245 | 284,595.9192 | 253,274.3679 | 219,427.9989 | 188,497.3096 | 160,516.457 | 147,855.6924 | |||
| Net profit for the month (memo) | EQUITY | PL | -3,497.3527 | -14,877.8231 | -2,759.7476 | 7,362.0023 | 17,526.6329 | -7,052.6994 | -1,263.0346 | -15,255.0521 | -21,076.8791 | -22,766.161 | 7,565.1223 | 171.475 | -23,861.256 | -37,352.3308 | -32,184.5302 | -29,896.5389 | -27,683.3025 | -29,502.6052 | -31,321.5514 | -33,846.369 | -30,930.6893 | -27,980.8527 | -12,660.7646 | -10,265.0667 | -55,923.517 | -327,485.8573 |
| Dividends paid | EQUITY | input (none planned) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Retained earnings | EQUITY | opening + profit - dividends | 517,502.6473 | 502,624.8242 | 499,865.0767 | 507,227.079 | 524,753.7119 | 517,701.0124 | 516,437.9778 | 501,182.9258 | 480,106.0467 | 457,339.8856 | 464,905.008 | 465,076.483 | 441,215.227 | 403,862.8961 | 371,678.366 | 341,781.827 | 314,098.5245 | 284,595.9192 | 253,274.3679 | 219,427.9989 | 188,497.3096 | 160,516.457 | 147,855.6924 | 137,590.6257 | 465,076.483 | 137,590.6257 |
| TOTAL EQUITY | EQUITY | 767,502.6473 | 752,624.8242 | 749,865.0767 | 757,227.079 | 774,753.7119 | 767,701.0124 | 766,437.9778 | 751,182.9258 | 730,106.0467 | 707,339.8856 | 714,905.008 | 715,076.483 | 691,215.227 | 653,862.8961 | 621,678.366 | 591,781.827 | 564,098.5245 | 534,595.9192 | 503,274.3679 | 469,427.9989 | 438,497.3096 | 410,516.457 | 397,855.6924 | 387,590.6257 | 715,076.483 | 387,590.6257 | |
| TOTAL LIABILITIES AND EQUITY | EQUITY | 1,343,224.637 | 1,331,352.0465 | 1,374,817.6372 | 1,267,914.4639 | 1,355,100.2445 | 1,386,120.2625 | 1,255,571.5065 | 1,286,784.0983 | 1,347,246.5935 | 1,247,226.4606 | 1,325,969.3189 | 1,384,257.1147 | 1,171,830.8579 | 1,132,914.7764 | 1,149,452.5105 | 1,038,511.3453 | 1,058,650.0985 | 1,073,200.8223 | 921,775.6265 | 938,292.2526 | 968,702.033 | 870,833.4442 | 949,820.7204 | 1,002,967.6945 | 1,384,257.1147 | 1,002,967.6945 | |
| CHECK: assets less liabilities and equity (must be zero) | EQUITY | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Net working capital (receivables + inventory + transit + deposits - payables - refund liability - VAT - payroll taxes) | WORKING CAPITAL METRICS (memo) | 705,893.314 | 704,129.3353 | 594,806.6631 | 724,149.8367 | 611,442.3264 | 557,134.5298 | 710,779.8284 | 631,670.7426 | 713,487.4932 | 739,677.7861 | 653,225.8122 | 475,320.0184 | 560,754.4074 | 543,140.0406 | 466,893.0143 | 533,437.2417 | 461,237.6088 | 400,658.0547 | 581,172.357 | 570,624.7873 | 673,339.3569 | 784,522.0168 | 731,214.9601 | 621,250.1372 | 475,320.0184 | 621,250.1372 | |
| Net debt / (net cash) | WORKING CAPITAL METRICS (memo) | loan less cash | -3,616 | 6,991.1777 | -95,391.7469 | 42,369.4244 | -90,198.5525 | -139,226.4827 | 16,470.1839 | -50,095.5165 | 51,561.4465 | 99,256.2338 | 3,952.4709 | -175,436.4646 | -67,477.4863 | -19,934.5222 | -66,217.0183 | 27,978.748 | -18,807.5824 | -52,179.5312 | 157,336.3225 | 178,290.1218 | 309,565.3806 | 446,333.8932 | 403,267.6011 | 301,122.8448 | -175,436.4646 | 301,122.8448 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Net profit | OPERATING ACTIVITIES (indirect) | PL | -3,497.3527 | -14,877.8231 | -2,759.7476 | 7,362.0023 | 17,526.6329 | -7,052.6994 | -1,263.0346 | -15,255.0521 | -21,076.8791 | -22,766.161 | 7,565.1223 | 171.475 | -23,861.256 | -37,352.3308 | -32,184.5302 | -29,896.5389 | -27,683.3025 | -29,502.6052 | -31,321.5514 | -33,846.369 | -30,930.6893 | -27,980.8527 | -12,660.7646 | -10,265.0667 | -55,923.517 | -327,485.8573 |
| Add back: depreciation | OPERATING ACTIVITIES (indirect) | 2,506.6667 | 2,506.6667 | 2,620 | 2,620 | 2,653.3333 | 2,653.3333 | 2,711.6667 | 2,711.6667 | 2,736.6667 | 2,761.6667 | 2,786.6667 | 2,811.6667 | 2,836.6667 | 3,695 | 3,720 | 3,745 | 3,770 | 3,795 | 3,820 | 3,845 | 3,870 | 3,895 | 3,920 | 3,945 | 32,080 | 44,856.6667 | |
| Add back: interest | OPERATING ACTIVITIES (indirect) | 2,500 | 2,455.1777 | 2,410.0754 | 2,364.6911 | 2,319.0231 | 2,273.0698 | 2,226.8292 | 2,180.2996 | 2,133.4792 | 2,086.3662 | 2,038.9588 | 1,991.255 | 1,943.2531 | 1,894.9512 | 1,846.3474 | 1,797.4398 | 1,748.2265 | 1,698.7057 | 1,648.8753 | 1,598.7336 | 1,548.2784 | 1,497.5079 | 1,446.42 | 1,395.0129 | 26,979.2252 | 20,063.7518 | |
| Add back: corporate income tax charge | OPERATING ACTIVITIES (indirect) | 0 | 0 | 0 | 0 | 880.5003 | -880.5003 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| EBITDA (check equals PL) | OPERATING ACTIVITIES (indirect) | 1,509.314 | -9,915.9787 | 2,270.3278 | 12,346.6934 | 23,379.4897 | -3,006.7966 | 3,675.4613 | -10,363.0858 | -16,206.7332 | -17,918.1281 | 12,390.7478 | 4,974.3967 | -19,081.3362 | -31,762.3796 | -26,618.1828 | -24,354.0992 | -22,165.076 | -24,008.8996 | -25,852.676 | -28,402.6354 | -25,512.4109 | -22,588.3448 | -7,294.3445 | -4,925.0538 | 3,135.7081 | -262,565.4388 | |
| (Increase) / decrease in marketplace receivables | OPERATING ACTIVITIES (indirect) | BS movement | 48,035.5693 | -10,850.001 | -11,594.4583 | -7,632.2673 | -13,540.2798 | 1,433.1812 | 25,350.944 | -2,819.2117 | -41,626.4523 | -11,742.6443 | -74,691.5301 | 34,250.6941 | 70,925.8571 | -5,055.8084 | -3,408.693 | -10,612.9376 | -4,314.4486 | -1,682.6321 | 11,412.9315 | 1,840.8055 | -24,258.2595 | -13,238.532 | -83,629.3944 | 38,276.2343 | -65,426.4561 | -23,744.8772 |
| (Increase) / decrease in inventory on hand, net of provision | OPERATING ACTIVITIES (indirect) | BS movement | -84,122.4338 | 45,592.3641 | 17,430.3069 | 105,647.3995 | -45,683.3949 | 63,522.9066 | 57,244.7472 | 82,169.3926 | -133,210.0756 | -112,527.9655 | 137,599.7193 | 95,321.0708 | -119,585.1898 | 71,293.5248 | 27,391.8575 | 23,099.3403 | 24,214.513 | 40,756.1767 | 22,718.4743 | -44,984.5769 | -38,541.8878 | -186,130.0953 | 82,436.979 | 0 | 228,984.0371 | -97,330.8843 |
| of which provision movement (included above) | OPERATING ACTIVITIES (indirect) | memo | -7,509.7362 | -4,560.7441 | 5,002.6831 | 9,585.7805 | 10,256.2149 | -4,662.4266 | 7,402.0828 | -4,488.2726 | 3,179.0328 | -3,887.3581 | 7,682.7434 | 0 | 0 | -219.7464 | -726.9324 | 946.6788 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 18,000 | 0 |
| (Increase) / decrease in inventory in transit | OPERATING ACTIVITIES (indirect) | BS movement | 113,000 | -36,000 | 77,000 | -194,000 | 142,000 | 6,000 | -108,000 | -80,000 | -46,000 | 190,000 | -88,858.9285 | -21,310.7574 | 161,285.3412 | -50,458.1417 | -6,954.2059 | -7,639.3506 | 16,541.3176 | -10,610.5651 | -56,013.232 | -10,352.133 | -144,819.5905 | 163,511.7635 | -45,373.7094 | 0 | -46,169.6859 | 9,117.494 |
| (Increase) / decrease in supplier deposits | OPERATING ACTIVITIES (indirect) | BS movement | -11,700 | -7,200 | -27,000 | 55,200 | -46,200 | -63,000 | -6,400 | 25,800 | 49,942.3215 | -22,250.9058 | 33,592.3751 | 3,848.1599 | -17,223.7043 | -4,378.067 | 2,670.5901 | 1,779.2258 | -19,987.1391 | -19,909.6095 | -46,551.5171 | 5,607.6519 | 35,441.4162 | -13,612.1128 | 0 | 0 | -15,368.0493 | -76,163.2659 |
| (Increase) / decrease in other receivables | OPERATING ACTIVITIES (indirect) | BS movement | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Increase / (decrease) in trade payables | OPERATING ACTIVITIES (indirect) | BS movement | -32,311.5635 | -31,856.823 | 5,793.536 | -7,791.8785 | 17,945.0235 | -6,589.8755 | -6,391.2455 | 4,502.112 | 33,083.2489 | 15,732.0094 | -15,650.4188 | -5,817.9279 | 2,376.6883 | -30,753.5669 | 7,364.3023 | 5,997.9954 | 1,122.5655 | -890.9396 | -3,117.9023 | 9,398.0687 | 10,706.4194 | 27,608.7656 | -2,083.4476 | -5,394.8543 | -29,353.803 | 22,334.0945 |
| Increase / (decrease) in wage tax and social charges payable | OPERATING ACTIVITIES (indirect) | BS movement | -1,884 | 32 | 64 | 992 | 32 | 96 | -32 | 128 | 288 | 0 | 0 | 0 | 468.48 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -284 | 468.48 |
| Increase / (decrease) in refund liability | OPERATING ACTIVITIES (indirect) | BS movement | -10,030.6539 | 283.2038 | 470.81 | 868.3872 | 923.1214 | 290.4527 | -1,722.5881 | 1,729.5774 | 3,584.0174 | 1,634.3573 | 8,179.9209 | -3,791.4804 | -8,113.3779 | 522.5889 | 345.3501 | 1,112.8494 | 439.1004 | 158.0378 | -1,233.589 | -214.7352 | 2,551.4673 | 1,804.4006 | 9,014.2232 | -4,168.6673 | 2,419.1257 | 2,217.6482 |
| Increase / (decrease) in VAT payable | OPERATING ACTIVITIES (indirect) | BS movement | 6,019.7679 | 41,763.2348 | 47,158.4776 | -82,626.8145 | 57,231.0401 | 52,555.1315 | -113,695.1561 | 47,599.2156 | 52,122.1895 | -87,035.144 | 86,280.8359 | 75,406.035 | -175,568.4835 | 36,443.837 | 48,837.8253 | -80,281.3501 | 54,183.7241 | 52,759.0859 | -107,729.4677 | 49,252.4888 | 56,205.8654 | -91,126.8495 | 92,942.406 | 81,252.1102 | 182,778.8131 | 17,171.1918 |
| Cash generated from operations before interest and tax | OPERATING ACTIVITIES (indirect) | 28,516 | -8,152 | 111,593 | -116,996.4802 | 136,087 | 51,301 | -149,969.8373 | 68,746 | -98,023.4838 | -44,108.421 | 98,842.7216 | 182,880.1905 | -104,515.7252 | -14,148.0129 | 49,628.8435 | -90,898.3265 | 50,034.5569 | 36,570.6545 | -206,366.9783 | -17,855.0657 | -128,226.9805 | -133,771.0047 | 46,012.7122 | 105,039.7692 | 260,715.6898 | -408,495.5576 | |
| Interest paid | OPERATING ACTIVITIES (indirect) | Debt | -2,500 | -2,455.1777 | -2,410.0754 | -2,364.6911 | -2,319.0231 | -2,273.0698 | -2,226.8292 | -2,180.2996 | -2,133.4792 | -2,086.3662 | -2,038.9588 | -1,991.255 | -1,943.2531 | -1,894.9512 | -1,846.3474 | -1,797.4398 | -1,748.2265 | -1,698.7057 | -1,648.8753 | -1,598.7336 | -1,548.2784 | -1,497.5079 | -1,446.42 | -1,395.0129 | -26,979.2252 | -20,063.7518 |
| Corporate income tax paid | OPERATING ACTIVITIES (indirect) | BS | 0 | 0 | 0 | -18,400 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -18,400 | 0 |
| NET CASH FROM OPERATING ACTIVITIES | OPERATING ACTIVITIES (indirect) | 26,016 | -10,607.1777 | 109,182.9246 | -137,761.1713 | 133,767.9769 | 49,027.9302 | -152,196.6666 | 66,565.7004 | -100,156.963 | -46,194.7872 | 96,803.7628 | 180,888.9355 | -106,458.9783 | -16,042.9641 | 47,782.4961 | -92,695.7663 | 48,286.3304 | 34,871.9488 | -208,015.8536 | -19,453.7993 | -129,775.2589 | -135,268.5126 | 44,566.2921 | 103,644.7562 | 215,336.4646 | -428,559.3094 | |
| Capital expenditure | INVESTING ACTIVITIES | Fixed_Assets | -2,400 | 0 | -6,800 | 0 | -1,200 | 0 | -3,500 | 0 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -31,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -19,900 | -48,000 |
| NET CASH FROM INVESTING ACTIVITIES | INVESTING ACTIVITIES | -2,400 | 0 | -6,800 | 0 | -1,200 | 0 | -3,500 | 0 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -31,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -19,900 | -48,000 | |
| Term loan drawdowns | FINANCING ACTIVITIES | Debt | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Term loan principal repaid | FINANCING ACTIVITIES | Debt | -7,171.5608 | -7,216.383 | -7,261.4854 | -7,306.8697 | -7,352.5376 | -7,398.491 | -7,444.7316 | -7,491.2611 | -7,538.0815 | -7,585.1945 | -7,632.602 | -7,680.3058 | -7,728.3077 | -7,776.6096 | -7,825.2134 | -7,874.121 | -7,923.3342 | -7,972.8551 | -8,022.6854 | -8,072.8272 | -8,123.2824 | -8,174.0529 | -8,225.1407 | -8,276.5479 | -89,079.5041 | -95,994.9775 |
| Dividends paid | FINANCING ACTIVITIES | BS | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| NET CASH FROM FINANCING ACTIVITIES | FINANCING ACTIVITIES | -7,171.5608 | -7,216.383 | -7,261.4854 | -7,306.8697 | -7,352.5376 | -7,398.491 | -7,444.7316 | -7,491.2611 | -7,538.0815 | -7,585.1945 | -7,632.602 | -7,680.3058 | -7,728.3077 | -7,776.6096 | -7,825.2134 | -7,874.121 | -7,923.3342 | -7,972.8551 | -8,022.6854 | -8,072.8272 | -8,123.2824 | -8,174.0529 | -8,225.1407 | -8,276.5479 | -89,079.5041 | -95,994.9775 | |
| NET CASH FLOW FOR THE MONTH | CASH | 16,444.4392 | -17,823.5608 | 95,121.4392 | -145,068.041 | 125,215.4392 | 41,629.4392 | -163,141.3981 | 59,074.4392 | -109,195.0446 | -55,279.9818 | 87,671.1608 | 171,708.6297 | -115,687.286 | -55,319.5737 | 38,457.2827 | -102,069.8873 | 38,862.9961 | 25,399.0937 | -217,538.5391 | -29,026.6265 | -139,398.5412 | -144,942.5655 | 34,841.1514 | 93,868.2084 | 106,356.9605 | -572,554.2869 | |
| Opening cash | CASH | 380,000 | 396,444.4392 | 378,620.8784 | 473,742.3177 | 328,674.2766 | 453,889.7159 | 495,519.1551 | 332,377.757 | 391,452.1962 | 282,257.1516 | 226,977.1699 | 314,648.3307 | 486,356.9605 | 370,669.6745 | 315,350.1008 | 353,807.3835 | 251,737.4962 | 290,600.4923 | 315,999.586 | 98,461.0469 | 69,434.4204 | -69,964.1208 | -214,906.6863 | -180,065.5349 | |||
| CLOSING CASH (to balance sheet) | CASH | 396,444.4392 | 378,620.8784 | 473,742.3177 | 328,674.2766 | 453,889.7159 | 495,519.1551 | 332,377.757 | 391,452.1962 | 282,257.1516 | 226,977.1699 | 314,648.3307 | 486,356.9605 | 370,669.6745 | 315,350.1008 | 353,807.3835 | 251,737.4962 | 290,600.4923 | 315,999.586 | 98,461.0469 | 69,434.4204 | -69,964.1208 | -214,906.6863 | -180,065.5349 | -86,197.3265 | 486,356.9605 | -86,197.3265 | |
| Free cash flow (operating less capex) | CASH | memo | 23,616 | -10,607.1777 | 102,382.9246 | -137,761.1713 | 132,567.9769 | 49,027.9302 | -155,696.6666 | 66,565.7004 | -101,656.963 | -47,694.7872 | 95,303.7628 | 179,388.9355 | -107,958.9783 | -47,542.9641 | 46,282.4961 | -94,195.7663 | 46,786.3304 | 33,371.9488 | -209,515.8536 | -20,953.7993 | -131,275.2589 | -136,768.5126 | 43,066.2921 | 102,144.7562 | 195,436.4646 | -476,559.3094 |
| Payouts received from Shopify Payments, Amazon and Walmart | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | 312,453 | 239,161 | 279,131 | 294,398 | 326,785 | 319,701 | 321,425 | 298,658 | 274,520.3538 | 344,218.6297 | 430,764.9353 | 478,630.6149 | 352,868.3883 | 258,954.6114 | 295,576.2789 | 300,395.7038 | 325,602.9241 | 320,275.4399 | 318,471.9689 | 304,095.3403 | 318,070.4327 | 372,206.852 | 463,800.3819 | 519,652.139 | 3,919,846.5337 | 4,149,970.4611 |
| Paid to inventory suppliers (deposits and balances) | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -52,700 | -91,200 | -27,000 | -138,800 | -46,200 | -109,000 | -160,400 | -88,200 | -222,057.6785 | -50,250.9058 | -117,266.5533 | -98,321.526 | -56,108.0489 | -93,720.5533 | -93,626.1022 | -102,156.8171 | -107,381.8644 | -117,914.8999 | -200,570.0395 | -158,763.0036 | -273,748.8298 | -159,290.5953 | -191,052.1919 | -191,052.1919 | -1,201,396.6637 | -1,745,385.1379 |
| Paid to logistics, media and other opex suppliers | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -145,951 | -111,846 | -94,598 | -92,282 | -96,450 | -111,411 | -101,453 | -93,444 | -101,157.1344 | -141,561.8412 | -164,727.3383 | -147,598.1573 | -129,237.3079 | -122,081.8236 | -101,264.8162 | -106,869.0138 | -117,079.5455 | -114,695.1539 | -115,344.0997 | -112,123.2633 | -121,419.5676 | -139,898.8415 | -175,264.9413 | -172,196.3997 | -1,402,479.4712 | -1,527,474.774 |
| Net salaries paid | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -29,784 | -29,852 | -29,988 | -32,096 | -32,164 | -32,368 | -32,300 | -32,572 | -33,184 | -33,184 | -33,184 | -33,184 | -34,179.52 | -34,179.52 | -34,179.52 | -34,179.52 | -34,179.52 | -34,179.52 | -34,179.52 | -34,179.52 | -34,179.52 | -34,179.52 | -34,179.52 | -34,179.52 | -383,860 | -410,154.24 |
| Wage tax and social charges remitted | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -15,900 | -14,016 | -14,048 | -14,112 | -15,104 | -15,136 | -15,232 | -15,200 | -15,328 | -15,616 | -15,616 | -15,616 | -15,616 | -16,084.48 | -16,084.48 | -16,084.48 | -16,084.48 | -16,084.48 | -16,084.48 | -16,084.48 | -16,084.48 | -16,084.48 | -16,084.48 | -16,084.48 | -180,924 | -192,545.28 |
| VAT paid | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -38,700 | 0 | 0 | -133,641.4802 | 0 | 0 | -160,800.8373 | 0 | 0 | -146,827.0862 | 0 | 0 | -221,478.8131 | 0 | 0 | -131,191.9918 | 0 | 0 | -157,853.4516 | 0 | 0 | -155,582.3382 | 0 | 0 | -479,969.4038 | -666,106.5947 |
| Corporate income tax paid | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | 0 | 0 | 0 | -18,400 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -18,400 | 0 |
| Interest paid | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -2,500 | -2,455.1777 | -2,410.0754 | -2,364.6911 | -2,319.0231 | -2,273.0698 | -2,226.8292 | -2,180.2996 | -2,133.4792 | -2,086.3662 | -2,038.9588 | -1,991.255 | -1,943.2531 | -1,894.9512 | -1,846.3474 | -1,797.4398 | -1,748.2265 | -1,698.7057 | -1,648.8753 | -1,598.7336 | -1,548.2784 | -1,497.5079 | -1,446.42 | -1,395.0129 | -26,979.2252 | -20,063.7518 |
| Bank charges and FX costs paid in the month | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -398 | -399 | -476 | -463 | -528 | -485 | -474 | -496 | -502.0247 | -572.2175 | -813.322 | -715.7411 | -449.4236 | -421.2474 | -477.517 | -497.2076 | -527.9572 | -515.7315 | -492.3564 | -485.1392 | -550.0158 | -627.0817 | -891.5365 | -784.7783 | -6,322.3053 | -6,719.9922 |
| Capex paid, VAT-inclusive | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -2,904 | 0 | -8,228 | 0 | -1,452 | 0 | -4,235 | 0 | -1,815 | -1,815 | -1,815 | -1,815 | -1,815 | -38,115 | -1,815 | -1,815 | -1,815 | -1,815 | -1,815 | -1,815 | -1,815 | -1,815 | -1,815 | -1,815 | -24,079 | -58,080 |
| Term loan principal repaid net of drawdowns | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -7,171.5608 | -7,216.383 | -7,261.4854 | -7,306.8697 | -7,352.5376 | -7,398.491 | -7,444.7316 | -7,491.2611 | -7,538.0815 | -7,585.1945 | -7,632.602 | -7,680.3058 | -7,728.3077 | -7,776.6096 | -7,825.2134 | -7,874.121 | -7,923.3342 | -7,972.8551 | -8,022.6854 | -8,072.8272 | -8,123.2824 | -8,174.0529 | -8,225.1407 | -8,276.5479 | -89,079.5041 | -95,994.9775 |
| Dividends paid | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| NET CASH FLOW, DIRECT METHOD | DIRECT METHOD (built from the cash lines of each schedule) | 16,444.4392 | -17,823.5608 | 95,121.4392 | -145,068.041 | 125,215.4392 | 41,629.4392 | -163,141.3981 | 59,074.4392 | -109,195.0446 | -55,279.9818 | 87,671.1608 | 171,708.6297 | -115,687.286 | -55,319.5737 | 38,457.2827 | -102,069.8873 | 38,862.9961 | 25,399.0937 | -217,538.5391 | -29,026.6265 | -139,398.5412 | -144,942.5655 | 34,841.1514 | 93,868.2084 | 106,356.9605 | -572,554.2869 | |
| CHECK: indirect less direct (must be zero) | DIRECT METHOD (built from the cash lines of each schedule) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Operating drivers
Downside · EUR · 2026-01 to 2027-12 · A: actual · F: forecast
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Landed unit cost: Cookware | LANDED UNIT COST BY CATEGORY (EUR) | A: Inputs; F: last actual x cost inflation | 39.9 | 40.18 | 40.36 | 40.66 | 41.06 | 40.76 | 40.81 | 41.35 | 41.5838 | 41.8189 | 42.0554 | 42.2932 | 42.5323 | 42.7728 | 43.0146 | 43.2578 | 43.5024 | 43.7484 | 43.9957 | 44.2445 | 44.4947 | 44.7462 | 44.9992 | 45.2537 | 41.0693 | 43.8802 |
| Landed unit cost: Knives | LANDED UNIT COST BY CATEGORY (EUR) | A: Inputs; F: last actual x cost inflation | 20.88 | 21.13 | 21.32 | 21.19 | 21.39 | 21.32 | 21.58 | 21.57 | 21.692 | 21.8146 | 21.938 | 22.062 | 22.1867 | 22.3122 | 22.4383 | 22.5652 | 22.6928 | 22.8211 | 22.9501 | 23.0799 | 23.2104 | 23.3416 | 23.4736 | 23.6063 | 21.4905 | 22.8899 |
| Landed unit cost: Textiles | LANDED UNIT COST BY CATEGORY (EUR) | A: Inputs; F: last actual x cost inflation | 14.67 | 14.61 | 14.66 | 14.69 | 14.72 | 14.74 | 14.84 | 14.94 | 15.0245 | 15.1094 | 15.1949 | 15.2808 | 15.3672 | 15.4541 | 15.5414 | 15.6293 | 15.7177 | 15.8065 | 15.8959 | 15.9858 | 16.0762 | 16.1671 | 16.2585 | 16.3504 | 14.8733 | 15.8542 |
| Landed unit cost: Tableware | LANDED UNIT COST BY CATEGORY (EUR) | A: Inputs; F: last actual x cost inflation | 12.93 | 13.12 | 13.14 | 13.17 | 13.3 | 13.26 | 13.38 | 13.41 | 13.4858 | 13.5621 | 13.6388 | 13.7159 | 13.7934 | 13.8714 | 13.9498 | 14.0287 | 14.108 | 14.1878 | 14.268 | 14.3487 | 14.4298 | 14.5114 | 14.5935 | 14.676 | 13.3427 | 14.2306 |
| Landed unit cost: Storage | LANDED UNIT COST BY CATEGORY (EUR) | A: Inputs; F: last actual x cost inflation | 10.52 | 10.59 | 10.55 | 10.65 | 10.66 | 10.7 | 10.78 | 10.82 | 10.8812 | 10.9427 | 11.0046 | 11.0668 | 11.1294 | 11.1923 | 11.2556 | 11.3192 | 11.3832 | 11.4476 | 11.5123 | 11.5774 | 11.6429 | 11.7087 | 11.7749 | 11.8415 | 10.7638 | 11.4821 |
| Units sold: Cookware | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: channel units x mix | 502 | 520 | 571 | 566 | 688 | 636 | 578 | 579 | 635.6726 | 722.0746 | 1,022.7911 | 896.9634 | 561.2545 | 524.2243 | 592.1551 | 614.3865 | 650.0557 | 632.7234 | 601.8643 | 590.8871 | 667.4562 | 758.1784 | 1,073.9306 | 941.8115 | 7,917.5017 | 8,208.9275 |
| Units sold: Knives | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: channel units x mix | 346 | 316 | 369 | 379 | 395 | 414 | 369 | 388 | 415.1548 | 471.5836 | 667.9801 | 585.8026 | 366.5527 | 342.3685 | 386.7337 | 401.253 | 424.5484 | 413.2287 | 393.0748 | 385.9056 | 435.9126 | 495.1628 | 701.3791 | 615.0927 | 5,116.5212 | 5,361.2125 |
| Units sold: Textiles | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: channel units x mix | 630 | 623 | 751 | 751 | 795 | 754 | 744 | 733 | 790.9568 | 898.4654 | 1,272.6419 | 1,116.0765 | 698.3596 | 652.2836 | 736.8087 | 764.4709 | 808.8535 | 787.2871 | 748.8897 | 735.2309 | 830.5046 | 943.3887 | 1,336.274 | 1,171.8804 | 9,859.1407 | 10,214.2316 |
| Units sold: Tableware | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: channel units x mix | 449 | 448 | 526 | 483 | 583 | 548 | 521 | 535 | 568.6664 | 645.9608 | 914.9787 | 802.4145 | 502.0927 | 468.9659 | 529.736 | 549.6241 | 581.5334 | 566.028 | 538.4218 | 528.6017 | 597.0997 | 678.2588 | 960.7277 | 842.5352 | 7,025.0204 | 7,343.625 |
| Units sold: Storage | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: channel units x mix | 369 | 363 | 432 | 451 | 468 | 469 | 447 | 432 | 477.9067 | 542.8648 | 768.9472 | 674.3484 | 421.9582 | 394.1184 | 445.1896 | 461.9035 | 488.7201 | 475.6894 | 452.4891 | 444.2363 | 501.802 | 570.0081 | 807.3946 | 708.0658 | 5,895.0671 | 6,171.5752 |
| Total units sold | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | sum | 2,296 | 2,270 | 2,649 | 2,630 | 2,929 | 2,821 | 2,659 | 2,667 | 2,888.3573 | 3,280.9493 | 4,647.339 | 4,075.6054 | 2,550.2178 | 2,381.9606 | 2,690.6232 | 2,791.6379 | 2,953.711 | 2,874.9566 | 2,734.7396 | 2,684.8617 | 3,032.7751 | 3,444.9967 | 4,879.706 | 4,279.3857 | 35,813.251 | 37,299.5719 |
| Gross unit price ex VAT (EUR): Cookware | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: last actual x price change | 118.53 | 119.7 | 116.56 | 119.15 | 118.83 | 114.96 | 116.58 | 120.32 | 120.32 | 120.32 | 120.32 | 120.32 | 120.32 | 120.32 | 120.32 | 120.32 | 120.32 | 120.32 | 120.32 | 120.32 | 120.32 | 120.32 | 120.32 | 120.32 | 118.8258 | 120.32 |
| Gross unit price ex VAT (EUR): Knives | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: last actual x price change | 71.3 | 71.43 | 72.25 | 71.68 | 73.46 | 71.4 | 71.53 | 73.1 | 73.1 | 73.1 | 73.1 | 73.1 | 73.1 | 73.1 | 73.1 | 73.1 | 73.1 | 73.1 | 73.1 | 73.1 | 73.1 | 73.1 | 73.1 | 73.1 | 72.3792 | 73.1 |
| Gross unit price ex VAT (EUR): Textiles | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: last actual x price change | 45.84 | 46.37 | 46.55 | 45.86 | 46.29 | 46.3 | 47.13 | 45.48 | 45.48 | 45.48 | 45.48 | 45.48 | 45.48 | 45.48 | 45.48 | 45.48 | 45.48 | 45.48 | 45.48 | 45.48 | 45.48 | 45.48 | 45.48 | 45.48 | 45.9783 | 45.48 |
| Gross unit price ex VAT (EUR): Tableware | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: last actual x price change | 37.58 | 38.06 | 37.9 | 38.44 | 36.97 | 37.49 | 38.03 | 37.83 | 37.83 | 37.83 | 37.83 | 37.83 | 37.83 | 37.83 | 37.83 | 37.83 | 37.83 | 37.83 | 37.83 | 37.83 | 37.83 | 37.83 | 37.83 | 37.83 | 37.8017 | 37.83 |
| Gross unit price ex VAT (EUR): Storage | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: last actual x price change | 29.08 | 29.37 | 29.16 | 29.38 | 28.63 | 28.73 | 29.41 | 29.29 | 29.29 | 29.29 | 29.29 | 29.29 | 29.29 | 29.29 | 29.29 | 29.29 | 29.29 | 29.29 | 29.29 | 29.29 | 29.29 | 29.29 | 29.29 | 29.29 | 29.1842 | 29.29 |
| Gross sales ex VAT (EUR): Cookware | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x price | 59,502.06 | 62,244 | 66,555.76 | 67,438.9 | 81,755.04 | 73,114.56 | 67,383.24 | 69,665.28 | 76,484.1261 | 86,880.02 | 123,062.2217 | 107,922.6313 | 67,530.1424 | 63,074.6684 | 71,248.0977 | 73,922.9837 | 78,214.701 | 76,129.275 | 72,416.307 | 71,095.5324 | 80,308.3324 | 91,224.021 | 129,215.3328 | 113,318.7629 | 942,007.8391 | 987,698.1566 |
| Gross sales ex VAT (EUR): Knives | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x price | 24,669.8 | 22,571.88 | 26,660.25 | 27,166.72 | 29,016.7 | 29,559.6 | 26,394.57 | 28,362.8 | 30,347.8178 | 34,472.7612 | 48,829.3463 | 42,822.1713 | 26,795.0039 | 25,027.1349 | 28,270.2359 | 29,331.5928 | 31,034.4854 | 30,207.0179 | 28,733.7648 | 28,209.7002 | 31,865.2087 | 36,196.3993 | 51,270.8136 | 44,963.2799 | 370,874.4167 | 391,904.6374 |
| Gross sales ex VAT (EUR): Textiles | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x price | 28,879.2 | 28,888.51 | 34,959.05 | 34,440.86 | 36,800.55 | 34,910.2 | 35,064.72 | 33,336.84 | 35,972.7155 | 40,862.2076 | 57,879.7524 | 50,759.1615 | 31,761.3957 | 29,665.8564 | 33,510.0586 | 34,768.1355 | 36,786.6553 | 35,805.8186 | 34,059.5014 | 33,438.3026 | 37,771.3512 | 42,905.3179 | 60,773.74 | 53,297.1196 | 452,753.7669 | 464,543.2529 |
| Gross sales ex VAT (EUR): Tableware | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x price | 16,873.42 | 17,050.88 | 19,935.4 | 18,566.52 | 21,553.51 | 20,544.52 | 19,813.63 | 20,239.05 | 21,512.6495 | 24,436.697 | 34,613.6457 | 30,355.3411 | 18,994.1673 | 17,740.9785 | 20,039.9146 | 20,792.2783 | 21,999.4074 | 21,412.8407 | 20,368.4962 | 19,997.0026 | 22,588.282 | 25,658.5319 | 36,344.328 | 31,873.1082 | 265,495.2634 | 277,809.3355 |
| Gross sales ex VAT (EUR): Storage | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x price | 10,730.52 | 10,661.31 | 12,597.12 | 13,250.38 | 13,398.84 | 13,474.37 | 13,146.27 | 12,653.28 | 13,997.8863 | 15,900.5103 | 22,522.464 | 19,751.6634 | 12,359.1561 | 11,543.7291 | 13,039.6047 | 13,529.1539 | 14,314.6107 | 13,932.9425 | 13,253.4067 | 13,011.6826 | 14,697.7806 | 16,695.5358 | 23,648.5873 | 20,739.2466 | 172,084.6141 | 180,765.4365 |
| Total gross sales ex VAT (EUR) | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | sum | 140,655 | 141,416.58 | 160,707.58 | 160,863.38 | 182,524.64 | 171,603.25 | 161,802.43 | 164,257.25 | 178,315.1952 | 202,552.1961 | 286,907.4301 | 251,610.9687 | 157,439.8653 | 147,052.3673 | 166,107.9114 | 172,344.1442 | 182,349.8598 | 177,487.8948 | 168,831.476 | 165,752.2204 | 187,230.9549 | 212,679.8059 | 301,252.8017 | 264,191.5172 | 2,203,215.9002 | 2,302,720.819 |
| Gross sales ex VAT (EUR): Cookware | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | = local currency | 59,502.06 | 62,244 | 66,555.76 | 67,438.9 | 81,755.04 | 73,114.56 | 67,383.24 | 69,665.28 | 76,484.1261 | 86,880.02 | 123,062.2217 | 107,922.6313 | 67,530.1424 | 63,074.6684 | 71,248.0977 | 73,922.9837 | 78,214.701 | 76,129.275 | 72,416.307 | 71,095.5324 | 80,308.3324 | 91,224.021 | 129,215.3328 | 113,318.7629 | 942,007.8391 | 987,698.1566 |
| Gross sales ex VAT (EUR): Knives | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | = local currency | 24,669.8 | 22,571.88 | 26,660.25 | 27,166.72 | 29,016.7 | 29,559.6 | 26,394.57 | 28,362.8 | 30,347.8178 | 34,472.7612 | 48,829.3463 | 42,822.1713 | 26,795.0039 | 25,027.1349 | 28,270.2359 | 29,331.5928 | 31,034.4854 | 30,207.0179 | 28,733.7648 | 28,209.7002 | 31,865.2087 | 36,196.3993 | 51,270.8136 | 44,963.2799 | 370,874.4167 | 391,904.6374 |
| Gross sales ex VAT (EUR): Textiles | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | = local currency | 28,879.2 | 28,888.51 | 34,959.05 | 34,440.86 | 36,800.55 | 34,910.2 | 35,064.72 | 33,336.84 | 35,972.7155 | 40,862.2076 | 57,879.7524 | 50,759.1615 | 31,761.3957 | 29,665.8564 | 33,510.0586 | 34,768.1355 | 36,786.6553 | 35,805.8186 | 34,059.5014 | 33,438.3026 | 37,771.3512 | 42,905.3179 | 60,773.74 | 53,297.1196 | 452,753.7669 | 464,543.2529 |
| Gross sales ex VAT (EUR): Tableware | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | = local currency | 16,873.42 | 17,050.88 | 19,935.4 | 18,566.52 | 21,553.51 | 20,544.52 | 19,813.63 | 20,239.05 | 21,512.6495 | 24,436.697 | 34,613.6457 | 30,355.3411 | 18,994.1673 | 17,740.9785 | 20,039.9146 | 20,792.2783 | 21,999.4074 | 21,412.8407 | 20,368.4962 | 19,997.0026 | 22,588.282 | 25,658.5319 | 36,344.328 | 31,873.1082 | 265,495.2634 | 277,809.3355 |
| Gross sales ex VAT (EUR): Storage | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | = local currency | 10,730.52 | 10,661.31 | 12,597.12 | 13,250.38 | 13,398.84 | 13,474.37 | 13,146.27 | 12,653.28 | 13,997.8863 | 15,900.5103 | 22,522.464 | 19,751.6634 | 12,359.1561 | 11,543.7291 | 13,039.6047 | 13,529.1539 | 14,314.6107 | 13,932.9425 | 13,253.4067 | 13,011.6826 | 14,697.7806 | 16,695.5358 | 23,648.5873 | 20,739.2466 | 172,084.6141 | 180,765.4365 |
| Total gross sales ex VAT (EUR) | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | sum | 140,655 | 141,416.58 | 160,707.58 | 160,863.38 | 182,524.64 | 171,603.25 | 161,802.43 | 164,257.25 | 178,315.1952 | 202,552.1961 | 286,907.4301 | 251,610.9687 | 157,439.8653 | 147,052.3673 | 166,107.9114 | 172,344.1442 | 182,349.8598 | 177,487.8948 | 168,831.476 | 165,752.2204 | 187,230.9549 | 212,679.8059 | 301,252.8017 | 264,191.5172 | 2,203,215.9002 | 2,302,720.819 |
| Cost of goods shipped (EUR): Cookware | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x landed unit cost | 20,029.8 | 20,893.6 | 23,045.56 | 23,013.56 | 28,249.28 | 25,923.36 | 23,588.18 | 23,941.65 | 26,433.6812 | 30,196.3812 | 43,013.8569 | 37,935.4123 | 23,871.4388 | 22,422.527 | 25,471.3229 | 26,577.0249 | 28,278.9912 | 27,680.6234 | 26,479.4642 | 26,143.503 | 29,698.2408 | 33,925.6343 | 48,326.0683 | 42,620.4357 | 326,264.3216 | 361,495.2745 |
| Cost of goods shipped (EUR): Knives | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x landed unit cost | 7,224.48 | 6,677.08 | 7,867.08 | 8,031.01 | 8,449.05 | 8,826.48 | 7,963.02 | 8,369.16 | 9,005.5219 | 10,287.4121 | 14,654.1159 | 12,923.9731 | 8,132.6079 | 7,638.9874 | 8,677.6622 | 9,054.3567 | 9,634.1887 | 9,430.3346 | 9,021.1194 | 8,906.6629 | 10,117.7038 | 11,557.9074 | 16,463.8993 | 14,520.0838 | 110,278.383 | 123,155.514 |
| Cost of goods shipped (EUR): Textiles | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x landed unit cost | 9,242.1 | 9,102.03 | 11,009.66 | 11,032.19 | 11,702.4 | 11,113.96 | 11,040.96 | 10,951.02 | 11,883.7091 | 13,575.2946 | 19,337.6079 | 17,054.5071 | 10,731.8097 | 10,080.4268 | 11,451.0646 | 11,948.1517 | 12,713.2995 | 12,444.2931 | 11,904.2916 | 11,753.2546 | 13,351.3472 | 15,251.8435 | 21,725.8025 | 19,160.7388 | 147,045.4388 | 162,516.3235 |
| Cost of goods shipped (EUR): Tableware | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x landed unit cost | 5,805.57 | 5,877.76 | 6,911.64 | 6,361.11 | 7,753.9 | 7,266.48 | 6,970.98 | 7,174.35 | 7,668.9338 | 8,760.5674 | 12,479.1707 | 11,005.8134 | 6,925.5766 | 6,505.2186 | 7,389.7346 | 7,710.5206 | 8,204.2947 | 8,030.6963 | 7,682.2163 | 7,584.7473 | 8,616.0471 | 9,842.4975 | 14,020.3483 | 12,365.0314 | 94,036.2753 | 104,876.9293 |
| Cost of goods shipped (EUR): Storage | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x landed unit cost | 3,881.88 | 3,844.17 | 4,557.6 | 4,803.15 | 4,988.88 | 5,018.3 | 4,818.66 | 4,674.24 | 5,200.1874 | 5,940.4076 | 8,461.936 | 7,462.8748 | 4,696.1282 | 4,411.0899 | 5,010.8667 | 5,228.3868 | 5,563.2076 | 5,445.4931 | 5,209.1941 | 5,143.1019 | 5,842.4106 | 6,674.048 | 9,506.9851 | 8,384.5399 | 63,652.2859 | 71,115.4519 |
| Total cost of goods shipped (EUR) | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | sum | 46,183.83 | 46,394.64 | 53,391.54 | 53,241.02 | 61,143.51 | 58,148.58 | 54,381.8 | 55,110.42 | 60,192.0333 | 68,760.0629 | 97,946.6875 | 86,382.5809 | 54,357.5612 | 51,058.2496 | 58,000.6509 | 60,518.4407 | 64,393.9817 | 63,031.4405 | 60,296.2857 | 59,531.2697 | 67,625.7495 | 77,251.9307 | 110,043.1034 | 97,050.8296 | 741,276.7046 | 823,159.4932 |
| Units sold: Cookware | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: channel units x mix | 470 | 405 | 495 | 505 | 550 | 537 | 441 | 434 | 525.1746 | 598.8747 | 851.5779 | 749.7143 | 470.9389 | 441.576 | 500.7343 | 521.5515 | 553.9744 | 541.2983 | 516.8981 | 509.4417 | 577.6921 | 658.7621 | 936.7357 | 824.6857 | 6,562.3414 | 7,054.2888 |
| Units sold: Knives | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: channel units x mix | 515 | 451 | 506 | 590 | 636 | 580 | 526 | 503 | 598.4461 | 682.4287 | 970.3887 | 854.3132 | 536.6435 | 503.184 | 570.596 | 594.3175 | 631.2641 | 616.8193 | 589.0149 | 580.5182 | 658.2907 | 750.6716 | 1,067.4276 | 939.7445 | 7,412.5768 | 8,038.492 |
| Units sold: Textiles | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: channel units x mix | 574 | 489 | 600 | 662 | 690 | 571 | 554 | 584 | 635.6398 | 724.8419 | 1,030.6988 | 907.4091 | 569.9961 | 534.4571 | 606.0588 | 631.2546 | 670.4974 | 655.1549 | 625.6224 | 616.5976 | 699.2038 | 797.3261 | 1,133.7686 | 998.15 | 8,022.5896 | 8,538.0875 |
| Units sold: Tableware | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: channel units x mix | 614 | 542 | 618 | 685 | 761 | 685 | 679 | 634 | 743.1295 | 847.4161 | 1,204.9948 | 1,060.8563 | 666.3852 | 624.8363 | 708.5462 | 738.0028 | 783.8817 | 765.9447 | 731.4181 | 720.8672 | 817.4424 | 932.1577 | 1,325.4943 | 1,166.9419 | 9,074.3967 | 9,981.9185 |
| Units sold: Storage | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: channel units x mix | 444 | 369 | 432 | 434 | 489 | 485 | 403 | 418 | 485.7493 | 553.9166 | 787.6493 | 693.4326 | 435.5851 | 408.4265 | 463.1438 | 482.3982 | 512.3871 | 500.6626 | 478.0941 | 471.1975 | 534.3242 | 609.3083 | 866.4142 | 762.7759 | 5,994.7478 | 6,524.7175 |
| Total units sold | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | sum | 2,617 | 2,256 | 2,651 | 2,876 | 3,126 | 2,858 | 2,603 | 2,573 | 2,988.1393 | 3,407.478 | 4,845.3094 | 4,265.7255 | 2,679.5488 | 2,512.4799 | 2,849.0791 | 2,967.5246 | 3,152.0047 | 3,079.8798 | 2,941.0477 | 2,898.6222 | 3,286.9533 | 3,748.2258 | 5,329.8404 | 4,692.2981 | 37,066.6523 | 40,137.5043 |
| Gross unit price ex VAT (EUR): Cookware | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: last actual x price change | 108.02 | 110.39 | 109.04 | 108.35 | 111.4 | 109.46 | 108.06 | 109.13 | 109.13 | 109.13 | 109.13 | 109.13 | 109.13 | 109.13 | 109.13 | 109.13 | 109.13 | 109.13 | 109.13 | 109.13 | 109.13 | 109.13 | 109.13 | 109.13 | 109.1975 | 109.13 |
| Gross unit price ex VAT (EUR): Knives | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: last actual x price change | 65.67 | 65.86 | 65.27 | 65.58 | 65.69 | 65 | 66.26 | 66.66 | 66.66 | 66.66 | 66.66 | 66.66 | 66.66 | 66.66 | 66.66 | 66.66 | 66.66 | 66.66 | 66.66 | 66.66 | 66.66 | 66.66 | 66.66 | 66.66 | 66.0525 | 66.66 |
| Gross unit price ex VAT (EUR): Textiles | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: last actual x price change | 42.59 | 41.78 | 41.54 | 42.23 | 42.48 | 42.44 | 40.84 | 42.16 | 42.16 | 42.16 | 42.16 | 42.16 | 42.16 | 42.16 | 42.16 | 42.16 | 42.16 | 42.16 | 42.16 | 42.16 | 42.16 | 42.16 | 42.16 | 42.16 | 42.0583 | 42.16 |
| Gross unit price ex VAT (EUR): Tableware | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: last actual x price change | 35 | 35.01 | 34.96 | 34.35 | 34.62 | 34.87 | 34.79 | 35.18 | 35.18 | 35.18 | 35.18 | 35.18 | 35.18 | 35.18 | 35.18 | 35.18 | 35.18 | 35.18 | 35.18 | 35.18 | 35.18 | 35.18 | 35.18 | 35.18 | 34.9583 | 35.18 |
| Gross unit price ex VAT (EUR): Storage | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: last actual x price change | 27.34 | 27.17 | 27.02 | 26.75 | 26.78 | 26.91 | 27.04 | 26.55 | 26.55 | 26.55 | 26.55 | 26.55 | 26.55 | 26.55 | 26.55 | 26.55 | 26.55 | 26.55 | 26.55 | 26.55 | 26.55 | 26.55 | 26.55 | 26.55 | 26.8133 | 26.55 |
| Gross sales ex VAT (EUR): Cookware | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x price | 50,769.4 | 44,707.95 | 53,974.8 | 54,716.75 | 61,270 | 58,780.02 | 47,654.46 | 47,362.42 | 57,312.3042 | 65,355.191 | 92,932.6974 | 81,816.3183 | 51,393.5583 | 48,189.1886 | 54,645.138 | 56,916.9155 | 60,455.2295 | 59,071.8802 | 56,409.0894 | 55,595.3722 | 63,043.5347 | 71,890.7101 | 102,225.9671 | 89,997.9502 | 716,652.311 | 769,834.5338 |
| Gross sales ex VAT (EUR): Knives | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x price | 33,820.05 | 29,702.86 | 33,026.62 | 38,692.2 | 41,778.84 | 37,700 | 34,852.76 | 33,529.98 | 39,892.4189 | 45,490.6969 | 64,686.1114 | 56,948.519 | 35,772.6563 | 33,542.2441 | 38,035.929 | 39,617.2073 | 42,080.0625 | 41,117.1776 | 39,263.7332 | 38,697.3427 | 43,881.6608 | 50,039.7665 | 71,154.7225 | 62,643.3709 | 490,121.0562 | 535,845.8735 |
| Gross sales ex VAT (EUR): Textiles | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x price | 24,446.66 | 20,430.42 | 24,924 | 27,956.26 | 29,311.2 | 24,233.24 | 22,625.36 | 24,621.44 | 26,798.5739 | 30,559.3351 | 43,454.2597 | 38,256.3688 | 24,031.0364 | 22,532.71 | 25,551.4376 | 26,613.6946 | 28,268.1695 | 27,621.3313 | 26,376.241 | 25,995.7562 | 29,478.4312 | 33,615.2686 | 47,799.6857 | 42,082.0057 | 337,617.1175 | 359,965.7679 |
| Gross sales ex VAT (EUR): Tableware | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x price | 21,490 | 18,975.42 | 21,605.28 | 23,529.75 | 26,345.82 | 23,885.95 | 23,622.41 | 22,304.12 | 26,143.2958 | 29,812.099 | 42,391.7173 | 37,320.9251 | 23,443.4301 | 21,981.7407 | 24,926.6545 | 25,962.9372 | 27,576.957 | 26,945.9352 | 25,731.2898 | 25,360.1086 | 28,757.6254 | 32,793.3089 | 46,630.889 | 41,053.0176 | 317,426.7871 | 351,163.894 |
| Gross sales ex VAT (EUR): Storage | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x price | 12,138.96 | 10,025.73 | 11,672.64 | 11,609.5 | 13,095.42 | 13,051.35 | 10,897.12 | 11,097.9 | 12,896.6442 | 14,706.4868 | 20,912.0878 | 18,410.6356 | 11,564.7843 | 10,843.7242 | 12,296.4678 | 12,807.6723 | 13,603.8779 | 13,292.5911 | 12,693.3992 | 12,510.2933 | 14,186.3087 | 16,177.1355 | 23,003.2966 | 20,251.6992 | 160,514.4745 | 173,231.2501 |
| Total gross sales ex VAT (EUR) | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | sum | 142,665.07 | 123,842.38 | 145,203.34 | 156,504.46 | 171,801.28 | 157,650.56 | 139,652.11 | 138,915.86 | 163,043.2371 | 185,923.8088 | 264,376.8736 | 232,752.7668 | 146,205.4654 | 137,089.6078 | 155,455.627 | 161,918.427 | 171,984.2963 | 168,048.9154 | 160,473.7526 | 158,158.873 | 179,347.5608 | 204,516.1897 | 290,814.5609 | 256,028.0435 | 2,022,331.7463 | 2,190,041.3194 |
| Gross sales ex VAT (EUR): Cookware | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | = local currency | 50,769.4 | 44,707.95 | 53,974.8 | 54,716.75 | 61,270 | 58,780.02 | 47,654.46 | 47,362.42 | 57,312.3042 | 65,355.191 | 92,932.6974 | 81,816.3183 | 51,393.5583 | 48,189.1886 | 54,645.138 | 56,916.9155 | 60,455.2295 | 59,071.8802 | 56,409.0894 | 55,595.3722 | 63,043.5347 | 71,890.7101 | 102,225.9671 | 89,997.9502 | 716,652.311 | 769,834.5338 |
| Gross sales ex VAT (EUR): Knives | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | = local currency | 33,820.05 | 29,702.86 | 33,026.62 | 38,692.2 | 41,778.84 | 37,700 | 34,852.76 | 33,529.98 | 39,892.4189 | 45,490.6969 | 64,686.1114 | 56,948.519 | 35,772.6563 | 33,542.2441 | 38,035.929 | 39,617.2073 | 42,080.0625 | 41,117.1776 | 39,263.7332 | 38,697.3427 | 43,881.6608 | 50,039.7665 | 71,154.7225 | 62,643.3709 | 490,121.0562 | 535,845.8735 |
| Gross sales ex VAT (EUR): Textiles | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | = local currency | 24,446.66 | 20,430.42 | 24,924 | 27,956.26 | 29,311.2 | 24,233.24 | 22,625.36 | 24,621.44 | 26,798.5739 | 30,559.3351 | 43,454.2597 | 38,256.3688 | 24,031.0364 | 22,532.71 | 25,551.4376 | 26,613.6946 | 28,268.1695 | 27,621.3313 | 26,376.241 | 25,995.7562 | 29,478.4312 | 33,615.2686 | 47,799.6857 | 42,082.0057 | 337,617.1175 | 359,965.7679 |
| Gross sales ex VAT (EUR): Tableware | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | = local currency | 21,490 | 18,975.42 | 21,605.28 | 23,529.75 | 26,345.82 | 23,885.95 | 23,622.41 | 22,304.12 | 26,143.2958 | 29,812.099 | 42,391.7173 | 37,320.9251 | 23,443.4301 | 21,981.7407 | 24,926.6545 | 25,962.9372 | 27,576.957 | 26,945.9352 | 25,731.2898 | 25,360.1086 | 28,757.6254 | 32,793.3089 | 46,630.889 | 41,053.0176 | 317,426.7871 | 351,163.894 |
| Gross sales ex VAT (EUR): Storage | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | = local currency | 12,138.96 | 10,025.73 | 11,672.64 | 11,609.5 | 13,095.42 | 13,051.35 | 10,897.12 | 11,097.9 | 12,896.6442 | 14,706.4868 | 20,912.0878 | 18,410.6356 | 11,564.7843 | 10,843.7242 | 12,296.4678 | 12,807.6723 | 13,603.8779 | 13,292.5911 | 12,693.3992 | 12,510.2933 | 14,186.3087 | 16,177.1355 | 23,003.2966 | 20,251.6992 | 160,514.4745 | 173,231.2501 |
| Total gross sales ex VAT (EUR) | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | sum | 142,665.07 | 123,842.38 | 145,203.34 | 156,504.46 | 171,801.28 | 157,650.56 | 139,652.11 | 138,915.86 | 163,043.2371 | 185,923.8088 | 264,376.8736 | 232,752.7668 | 146,205.4654 | 137,089.6078 | 155,455.627 | 161,918.427 | 171,984.2963 | 168,048.9154 | 160,473.7526 | 158,158.873 | 179,347.5608 | 204,516.1897 | 290,814.5609 | 256,028.0435 | 2,022,331.7463 | 2,190,041.3194 |
| Cost of goods shipped (EUR): Cookware | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x landed unit cost | 18,753 | 16,272.9 | 19,978.2 | 20,533.3 | 22,583 | 21,888.12 | 17,997.21 | 17,945.9 | 21,838.755 | 25,044.2911 | 35,813.4241 | 31,707.7835 | 20,030.1078 | 18,887.4297 | 21,538.8952 | 22,561.1847 | 24,099.2244 | 23,680.9235 | 22,741.3152 | 22,539.9931 | 25,704.2147 | 29,477.1306 | 42,152.4002 | 37,320.0612 | 270,355.8837 | 310,732.8802 |
| Cost of goods shipped (EUR): Knives | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x landed unit cost | 10,753.2 | 9,529.63 | 10,787.92 | 12,502.1 | 13,604.04 | 12,365.6 | 11,351.08 | 10,849.71 | 12,981.4694 | 14,886.9154 | 21,288.3413 | 18,847.852 | 11,906.367 | 11,227.1323 | 12,803.2257 | 13,410.8986 | 14,325.1456 | 14,076.4977 | 13,517.9724 | 13,398.3018 | 15,279.1895 | 17,521.8995 | 25,056.3777 | 22,183.9218 | 159,747.8582 | 184,706.9296 |
| Cost of goods shipped (EUR): Textiles | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x landed unit cost | 8,420.58 | 7,144.29 | 8,796 | 9,724.78 | 10,156.8 | 8,416.54 | 8,221.36 | 8,724.96 | 9,550.1529 | 10,951.9435 | 15,661.3176 | 13,865.9086 | 8,759.2261 | 8,259.5296 | 9,419.0233 | 9,866.0736 | 10,538.663 | 10,355.7387 | 9,944.8452 | 9,856.8064 | 11,240.53 | 12,890.4374 | 18,433.3708 | 16,320.1744 | 119,634.6325 | 135,884.4185 |
| Cost of goods shipped (EUR): Tableware | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x landed unit cost | 7,939.02 | 7,111.04 | 8,120.52 | 9,021.45 | 10,121.3 | 9,083.1 | 9,085.02 | 8,501.94 | 10,021.7122 | 11,492.7192 | 16,434.6287 | 14,550.5676 | 9,191.7317 | 8,667.3615 | 9,884.1078 | 10,353.2321 | 11,059.0321 | 10,867.0755 | 10,435.8933 | 10,343.5074 | 11,795.5553 | 13,526.9305 | 19,343.558 | 17,126.0181 | 121,483.0177 | 142,594.0032 |
| Cost of goods shipped (EUR): Storage | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x landed unit cost | 4,670.88 | 3,907.71 | 4,557.6 | 4,622.1 | 5,212.74 | 5,189.5 | 4,344.34 | 4,522.76 | 5,285.5247 | 6,061.3445 | 8,667.7439 | 7,674.0763 | 4,847.7868 | 4,571.2302 | 5,212.9511 | 5,460.3707 | 5,832.6148 | 5,731.3755 | 5,503.9668 | 5,455.2418 | 6,221.0625 | 7,134.2025 | 10,201.9346 | 9,032.3878 | 64,716.3194 | 75,205.125 |
| Total cost of goods shipped (EUR) | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | sum | 50,536.68 | 43,965.57 | 52,240.24 | 56,403.73 | 61,677.88 | 56,942.86 | 50,999.01 | 50,545.27 | 59,677.6143 | 68,437.2137 | 97,865.4556 | 86,646.188 | 54,735.2195 | 51,612.6833 | 58,858.2031 | 61,651.7597 | 65,854.6798 | 64,711.6109 | 62,143.9928 | 61,593.8505 | 70,240.552 | 80,550.6005 | 115,187.6413 | 101,982.5632 | 735,937.7116 | 849,123.3566 |
| Units sold: Cookware | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | A: Inputs; F: channel units x mix | 61 | 67 | 102 | 126 | 153 | 180 | 170 | 222 | 211.3219 | 243.5584 | 350.0402 | 311.4697 | 197.7475 | 187.4038 | 214.7864 | 226.1117 | 242.7403 | 239.7261 | 231.3716 | 230.4762 | 264.1523 | 304.448 | 437.5503 | 389.3371 | 2,197.3902 | 3,165.8513 |
| Units sold: Knives | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | A: Inputs; F: channel units x mix | 35 | 38 | 60 | 77 | 83 | 101 | 105 | 130 | 124.1331 | 143.0693 | 205.618 | 182.9612 | 116.1594 | 110.0833 | 126.1682 | 132.8208 | 142.5887 | 140.8181 | 135.9106 | 135.3846 | 155.1664 | 178.8366 | 257.0226 | 228.7015 | 1,284.7816 | 1,859.6609 |
| Units sold: Textiles | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | A: Inputs; F: channel units x mix | 49 | 59 | 76 | 98 | 120 | 133 | 145 | 164 | 163.2942 | 188.2042 | 270.4856 | 240.6811 | 152.8049 | 144.812 | 165.9713 | 174.7227 | 187.5721 | 185.2429 | 178.7872 | 178.0952 | 204.1177 | 235.2553 | 338.107 | 300.8514 | 1,706.6651 | 2,446.3397 |
| Units sold: Tableware | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | A: Inputs; F: channel units x mix | 63 | 72 | 92 | 121 | 130 | 170 | 177 | 213 | 206.8885 | 238.4488 | 342.6967 | 304.9354 | 193.599 | 183.4722 | 210.2804 | 221.3681 | 237.6479 | 234.6969 | 226.5177 | 225.641 | 258.6107 | 298.061 | 428.3709 | 381.1692 | 2,130.9694 | 3,099.4349 |
| Units sold: Storage | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | A: Inputs; F: channel units x mix | 35 | 42 | 55 | 73 | 78 | 99 | 112 | 127 | 124.872 | 143.9209 | 206.842 | 184.0503 | 116.8508 | 110.7386 | 126.9192 | 133.6114 | 143.4375 | 141.6563 | 136.7196 | 136.1905 | 156.09 | 179.9011 | 258.5524 | 230.0628 | 1,280.6851 | 1,870.7303 |
| Total units sold | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | sum | 243 | 278 | 385 | 495 | 564 | 683 | 709 | 856 | 830.5097 | 957.2015 | 1,375.6826 | 1,224.0977 | 777.1615 | 736.51 | 844.1255 | 888.6347 | 953.9865 | 942.1404 | 909.3066 | 905.7875 | 1,038.1371 | 1,196.5018 | 1,719.6033 | 1,530.1221 | 8,600.4914 | 12,442.0171 |
| Gross unit price ex VAT (USD): Cookware | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | A: Inputs; F: last actual x price change | 131.13 | 126.45 | 127.61 | 130.37 | 129.77 | 130.78 | 129.7 | 125.81 | 125.81 | 125.81 | 125.81 | 125.81 | 125.81 | 125.81 | 125.81 | 125.81 | 125.81 | 125.81 | 125.81 | 125.81 | 125.81 | 125.81 | 125.81 | 125.81 | 127.905 | 125.81 |
| Gross unit price ex VAT (USD): Knives | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | A: Inputs; F: last actual x price change | 79.69 | 79.22 | 79.01 | 79.14 | 79.82 | 79.52 | 79.73 | 77.98 | 77.98 | 77.98 | 77.98 | 77.98 | 77.98 | 77.98 | 77.98 | 77.98 | 77.98 | 77.98 | 77.98 | 77.98 | 77.98 | 77.98 | 77.98 | 77.98 | 78.8358 | 77.98 |
| Gross unit price ex VAT (USD): Textiles | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | A: Inputs; F: last actual x price change | 48.78 | 48.68 | 48.35 | 49.35 | 48.13 | 49.46 | 48.7 | 48.94 | 48.94 | 48.94 | 48.94 | 48.94 | 48.94 | 48.94 | 48.94 | 48.94 | 48.94 | 48.94 | 48.94 | 48.94 | 48.94 | 48.94 | 48.94 | 48.94 | 48.8458 | 48.94 |
| Gross unit price ex VAT (USD): Tableware | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | A: Inputs; F: last actual x price change | 41.75 | 41.92 | 41.98 | 41.97 | 42.67 | 42.07 | 41.66 | 42.15 | 42.15 | 42.15 | 42.15 | 42.15 | 42.15 | 42.15 | 42.15 | 42.15 | 42.15 | 42.15 | 42.15 | 42.15 | 42.15 | 42.15 | 42.15 | 42.15 | 42.0642 | 42.15 |
| Gross unit price ex VAT (USD): Storage | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | A: Inputs; F: last actual x price change | 32.14 | 31.31 | 32.42 | 32.22 | 31.87 | 31.81 | 31.72 | 31.87 | 31.87 | 31.87 | 31.87 | 31.87 | 31.87 | 31.87 | 31.87 | 31.87 | 31.87 | 31.87 | 31.87 | 31.87 | 31.87 | 31.87 | 31.87 | 31.87 | 31.9033 | 31.87 |
| Gross sales ex VAT (USD): Cookware | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | units x price | 7,998.93 | 8,472.15 | 13,016.22 | 16,426.62 | 19,854.81 | 23,540.4 | 22,049 | 27,929.82 | 26,586.4024 | 30,642.0795 | 44,038.5625 | 39,186.0031 | 24,878.6132 | 23,577.2711 | 27,022.2741 | 28,447.111 | 30,539.163 | 30,159.9414 | 29,108.8623 | 28,996.2095 | 33,233.003 | 38,302.5994 | 55,048.2031 | 48,982.5038 | 279,740.9975 | 398,295.755 |
| Gross sales ex VAT (USD): Knives | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | units x price | 2,789.15 | 3,010.36 | 4,740.6 | 6,093.78 | 6,625.06 | 8,031.52 | 8,371.65 | 10,137.4 | 9,679.9004 | 11,156.5407 | 16,034.095 | 14,267.3162 | 9,058.1078 | 8,584.2994 | 9,838.5979 | 10,357.3699 | 11,119.0695 | 10,980.998 | 10,598.3083 | 10,557.2923 | 12,099.8755 | 13,945.6758 | 20,042.6187 | 17,834.1452 | 100,937.3722 | 145,016.3583 |
| Gross sales ex VAT (USD): Textiles | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | units x price | 2,390.22 | 2,872.12 | 3,674.6 | 4,836.3 | 5,775.6 | 6,578.18 | 7,061.5 | 8,026.16 | 7,991.6162 | 9,210.7136 | 13,237.5672 | 11,778.9346 | 7,478.2712 | 7,087.1003 | 8,122.635 | 8,550.9272 | 9,179.7779 | 9,065.7875 | 8,749.8433 | 8,715.981 | 9,989.5202 | 11,513.392 | 16,546.959 | 14,723.6683 | 83,433.5116 | 119,723.8629 |
| Gross sales ex VAT (USD): Tableware | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | units x price | 2,630.25 | 3,018.24 | 3,862.16 | 5,078.37 | 5,547.1 | 7,151.9 | 7,373.82 | 8,977.95 | 8,720.3514 | 10,050.6153 | 14,444.6675 | 12,853.0259 | 8,160.1959 | 7,733.3551 | 8,863.3176 | 9,330.6647 | 10,016.8586 | 9,892.4738 | 9,547.7194 | 9,510.7692 | 10,900.4393 | 12,563.2691 | 18,055.8344 | 16,066.2824 | 89,708.4502 | 130,641.1794 |
| Gross sales ex VAT (USD): Storage | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | units x price | 1,124.9 | 1,315.02 | 1,783.1 | 2,352.06 | 2,485.86 | 3,149.19 | 3,552.64 | 4,047.49 | 3,979.6708 | 4,586.7578 | 6,592.0533 | 5,865.6824 | 3,724.0349 | 3,529.2393 | 4,044.9156 | 4,258.1969 | 4,571.3524 | 4,514.5874 | 4,357.2533 | 4,340.3905 | 4,974.5885 | 5,733.4473 | 8,240.0666 | 7,332.1029 | 40,834.4242 | 59,620.1755 |
| Total gross sales ex VAT (USD) | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | sum | 16,933.45 | 18,687.89 | 27,076.68 | 34,787.13 | 40,288.43 | 48,451.19 | 48,408.61 | 59,118.82 | 56,957.9412 | 65,646.7069 | 94,346.9454 | 83,950.9621 | 53,299.2229 | 50,511.2652 | 57,891.7401 | 60,944.2697 | 65,426.2214 | 64,613.7881 | 62,361.9866 | 62,120.6425 | 71,197.4265 | 82,058.3837 | 117,933.6817 | 104,938.7027 | 594,654.7556 | 853,297.3312 |
| Gross sales ex VAT (EUR at Timeline rate): Cookware | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | USD / FX | 7,720.9749 | 8,138.4726 | 12,372.8327 | 15,238.0519 | 18,148.8208 | 21,245.8484 | 19,669.0455 | 25,026.7204 | 22,919.3124 | 26,415.5858 | 37,964.278 | 33,781.0371 | 21,447.0803 | 20,325.2337 | 23,295.0639 | 24,523.3716 | 26,326.8646 | 25,999.9495 | 25,093.8468 | 24,996.7323 | 28,649.1405 | 33,019.4823 | 47,455.3475 | 42,226.2964 | 248,640.9807 | 343,358.4095 |
| Gross sales ex VAT (EUR at Timeline rate): Knives | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | USD / FX | 2,692.2297 | 2,891.7963 | 4,506.2738 | 5,652.8571 | 6,055.8135 | 7,248.6643 | 7,468.0196 | 9,083.6918 | 8,344.7418 | 9,617.7075 | 13,822.4957 | 12,299.4105 | 7,808.7136 | 7,400.2581 | 8,481.5499 | 8,928.7671 | 9,585.4048 | 9,466.3775 | 9,136.4727 | 9,101.1141 | 10,430.9272 | 12,022.1343 | 17,278.1196 | 15,374.2631 | 89,683.7015 | 125,014.102 |
| Gross sales ex VAT (EUR at Timeline rate): Textiles | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | USD / FX | 2,307.1622 | 2,759.001 | 3,492.9658 | 4,486.3636 | 5,279.3419 | 5,936.9856 | 6,299.2864 | 7,191.8996 | 6,889.3243 | 7,940.2704 | 11,411.6959 | 10,154.254 | 6,446.7855 | 6,109.5692 | 7,002.2715 | 7,371.489 | 7,913.6016 | 7,815.3341 | 7,542.9684 | 7,513.7767 | 8,611.6553 | 9,925.3379 | 14,264.6198 | 12,692.8175 | 74,148.5504 | 103,210.2266 |
| Gross sales ex VAT (EUR at Timeline rate): Tableware | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | USD / FX | 2,538.8514 | 2,899.366 | 3,671.2548 | 4,710.9184 | 5,070.4753 | 6,454.7834 | 6,577.8947 | 8,044.7581 | 7,517.5443 | 8,664.3235 | 12,452.2996 | 11,080.1947 | 7,034.6516 | 6,666.6854 | 7,640.791 | 8,043.6765 | 8,635.223 | 8,527.9946 | 8,230.7926 | 8,198.939 | 9,396.9304 | 10,830.4044 | 15,565.3745 | 13,850.2434 | 79,682.6642 | 112,621.7064 |
| Gross sales ex VAT (EUR at Timeline rate): Storage | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | USD / FX | 1,085.8108 | 1,263.2277 | 1,694.962 | 2,181.8738 | 2,272.2669 | 2,842.2292 | 3,169.1704 | 3,626.7832 | 3,430.7507 | 3,954.1016 | 5,682.8045 | 5,056.6227 | 3,210.3749 | 3,042.4477 | 3,486.9962 | 3,670.8594 | 3,940.821 | 3,891.8857 | 3,756.2528 | 3,741.7159 | 4,288.4383 | 4,942.6269 | 7,103.5057 | 6,320.7784 | 36,260.6034 | 51,396.703 |
| Total gross sales ex VAT (EUR) | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | USD / FX | 16,345.029 | 17,951.8636 | 25,738.289 | 32,270.0649 | 36,826.7185 | 43,728.5108 | 43,183.4166 | 52,973.853 | 49,101.6734 | 56,591.9887 | 81,333.5736 | 72,371.5191 | 45,947.6059 | 43,544.1942 | 49,906.6725 | 52,538.1636 | 56,401.915 | 55,701.5415 | 53,760.3333 | 53,552.278 | 61,377.0918 | 70,739.9859 | 101,666.967 | 90,464.3988 | 528,416.5002 | 735,601.1476 |
| Cost of goods shipped (EUR): Cookware | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | units x landed unit cost | 2,433.9 | 2,692.06 | 4,116.72 | 5,123.16 | 6,282.18 | 7,336.8 | 6,937.7 | 9,179.7 | 8,787.5655 | 10,185.3483 | 14,721.0718 | 13,173.037 | 8,410.6539 | 8,015.7798 | 9,238.9535 | 9,781.1001 | 10,559.7908 | 10,487.6293 | 10,179.3656 | 10,197.3038 | 11,753.3688 | 13,622.9033 | 19,689.4335 | 17,618.937 | 90,969.2425 | 139,555.2194 |
| Cost of goods shipped (EUR): Knives | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | units x landed unit cost | 730.8 | 802.94 | 1,279.2 | 1,631.63 | 1,775.37 | 2,153.32 | 2,265.9 | 2,804.1 | 2,692.6906 | 3,121 | 4,510.8388 | 4,036.4892 | 2,577.1971 | 2,456.1996 | 2,831.0052 | 2,997.13 | 3,235.7368 | 3,213.6251 | 3,119.1668 | 3,124.6634 | 3,601.4737 | 4,174.3374 | 6,033.2469 | 5,398.8043 | 27,804.2786 | 42,762.5863 |
| Cost of goods shipped (EUR): Textiles | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | units x landed unit cost | 718.83 | 861.99 | 1,114.16 | 1,439.62 | 1,766.4 | 1,960.42 | 2,151.8 | 2,450.16 | 2,453.4087 | 2,843.657 | 4,109.9899 | 3,677.7926 | 2,348.1784 | 2,237.9331 | 2,579.4321 | 2,730.7946 | 2,948.1979 | 2,928.0511 | 2,841.9867 | 2,846.9949 | 3,281.4341 | 3,803.3912 | 5,497.1115 | 4,919.0476 | 25,548.2282 | 38,962.5532 |
| Cost of goods shipped (EUR): Tableware | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | units x landed unit cost | 814.59 | 944.64 | 1,208.88 | 1,593.57 | 1,729 | 2,254.2 | 2,368.26 | 2,856.33 | 2,790.0619 | 3,233.8595 | 4,673.9568 | 4,182.454 | 2,670.392 | 2,545.0191 | 2,933.3781 | 3,105.5102 | 3,352.7454 | 3,329.834 | 3,231.96 | 3,237.6554 | 3,731.7078 | 4,325.2871 | 6,251.4172 | 5,594.0322 | 28,649.8022 | 44,308.9385 |
| Cost of goods shipped (EUR): Storage | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | units x landed unit cost | 368.2 | 444.78 | 580.25 | 777.45 | 831.48 | 1,059.3 | 1,207.36 | 1,374.14 | 1,358.7545 | 1,574.883 | 2,276.2075 | 2,036.8466 | 1,300.4755 | 1,239.4191 | 1,428.5492 | 1,512.3772 | 1,632.7802 | 1,621.6224 | 1,573.958 | 1,576.7316 | 1,817.3341 | 2,106.406 | 3,044.4275 | 2,724.2824 | 13,889.6516 | 21,578.3634 |
| Total cost of goods shipped (EUR) | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | sum | 5,066.32 | 5,746.41 | 8,299.21 | 10,565.43 | 12,384.43 | 14,764.04 | 14,931.02 | 18,664.43 | 18,082.4811 | 20,958.7477 | 30,292.0648 | 27,106.6195 | 17,306.8969 | 16,494.3507 | 19,011.3181 | 20,126.9122 | 21,729.2512 | 21,580.7619 | 20,946.437 | 20,983.3491 | 24,185.3184 | 28,032.3251 | 40,515.6366 | 36,255.1035 | 186,861.203 | 287,167.6608 |
| label | basis | section | format | kind | bold | value c | value d |
|---|---|---|---|---|---|---|---|
| Unit cost at last actual month: Cookware | helper: single value in column C | LANDED UNIT COST BY CATEGORY (EUR) | eur2 | calc | False | 41.35 | |
| Unit cost at last actual month: Knives | helper: single value in column C | LANDED UNIT COST BY CATEGORY (EUR) | eur2 | calc | False | 21.57 | |
| Unit cost at last actual month: Textiles | helper: single value in column C | LANDED UNIT COST BY CATEGORY (EUR) | eur2 | calc | False | 14.94 | |
| Unit cost at last actual month: Tableware | helper: single value in column C | LANDED UNIT COST BY CATEGORY (EUR) | eur2 | calc | False | 13.41 | |
| Unit cost at last actual month: Storage | helper: single value in column C | LANDED UNIT COST BY CATEGORY (EUR) | eur2 | calc | False | 10.82 | |
| Forecast unit mix, Cookware (average of latest actual months) | helper: single value in column C | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | pct | calc | False | 0.2201 | |
| Forecast unit mix, Knives (average of latest actual months) | helper: single value in column C | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | pct | calc | False | 0.1437 | |
| Forecast unit mix, Textiles (average of latest actual months) | helper: single value in column C | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | pct | calc | False | 0.2738 | |
| Forecast unit mix, Tableware (average of latest actual months) | helper: single value in column C | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | pct | calc | False | 0.1969 | |
| Forecast unit mix, Storage (average of latest actual months) | helper: single value in column C | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | pct | calc | False | 0.1655 | |
| Gross unit price at last actual month: Cookware | helper: single value in column C | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | eur2 | calc | False | 120.32 | |
| Gross unit price at last actual month: Knives | helper: single value in column C | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | eur2 | calc | False | 73.1 | |
| Gross unit price at last actual month: Textiles | helper: single value in column C | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | eur2 | calc | False | 45.48 | |
| Gross unit price at last actual month: Tableware | helper: single value in column C | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | eur2 | calc | False | 37.83 | |
| Gross unit price at last actual month: Storage | helper: single value in column C | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | eur2 | calc | False | 29.29 | |
| Forecast unit mix, Cookware (average of latest actual months) | helper: single value in column C | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | pct | calc | False | 0.1758 | |
| Forecast unit mix, Knives (average of latest actual months) | helper: single value in column C | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | pct | calc | False | 0.2003 | |
| Forecast unit mix, Textiles (average of latest actual months) | helper: single value in column C | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | pct | calc | False | 0.2127 | |
| Forecast unit mix, Tableware (average of latest actual months) | helper: single value in column C | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | pct | calc | False | 0.2487 | |
| Forecast unit mix, Storage (average of latest actual months) | helper: single value in column C | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | pct | calc | False | 0.1626 | |
| Gross unit price at last actual month: Cookware | helper: single value in column C | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | eur2 | calc | False | 109.13 | |
| Gross unit price at last actual month: Knives | helper: single value in column C | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | eur2 | calc | False | 66.66 | |
| Gross unit price at last actual month: Textiles | helper: single value in column C | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | eur2 | calc | False | 42.16 | |
| Gross unit price at last actual month: Tableware | helper: single value in column C | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | eur2 | calc | False | 35.18 | |
| Gross unit price at last actual month: Storage | helper: single value in column C | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | eur2 | calc | False | 26.55 | |
| Forecast unit mix, Cookware (average of latest actual months) | helper: single value in column C | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | pct | calc | False | 0.2544 | |
| Forecast unit mix, Knives (average of latest actual months) | helper: single value in column C | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | pct | calc | False | 0.1495 | |
| Forecast unit mix, Textiles (average of latest actual months) | helper: single value in column C | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | pct | calc | False | 0.1966 | |
| Forecast unit mix, Tableware (average of latest actual months) | helper: single value in column C | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | pct | calc | False | 0.2491 | |
| Forecast unit mix, Storage (average of latest actual months) | helper: single value in column C | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | pct | calc | False | 0.1504 | |
| Gross unit price at last actual month: Cookware | helper: single value in column C | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | eur2 | calc | False | 125.81 | |
| Gross unit price at last actual month: Knives | helper: single value in column C | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | eur2 | calc | False | 77.98 | |
| Gross unit price at last actual month: Textiles | helper: single value in column C | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | eur2 | calc | False | 48.94 | |
| Gross unit price at last actual month: Tableware | helper: single value in column C | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | eur2 | calc | False | 42.15 | |
| Gross unit price at last actual month: Storage | helper: single value in column C | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | eur2 | calc | False | 31.87 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Units sold | SHOPIFY EU (DTC) | A: Volume_Price; F: run-rate x seasonality x growth | 2,296 | 2,270 | 2,649 | 2,630 | 2,929 | 2,821 | 2,659 | 2,667 | 2,888.3573 | 3,280.9493 | 4,647.339 | 4,075.6054 | 2,550.2178 | 2,381.9606 | 2,690.6232 | 2,791.6379 | 2,953.711 | 2,874.9566 | 2,734.7396 | 2,684.8617 | 3,032.7751 | 3,444.9967 | 4,879.706 | 4,279.3857 | 35,813.251 | 37,299.5719 |
| Orders | SHOPIFY EU (DTC) | A: Inputs; F: units / units per order | 1,715 | 1,697 | 1,954 | 1,940 | 2,188 | 2,135 | 2,007 | 1,978 | 2,188.1495 | 2,485.5676 | 3,520.7114 | 3,087.5798 | 1,931.9832 | 1,804.5156 | 2,038.3509 | 2,114.8772 | 2,237.6598 | 2,177.9974 | 2,071.7724 | 2,033.9861 | 2,297.5569 | 2,609.846 | 3,696.7469 | 3,241.9588 | 26,896.0083 | 28,257.2514 |
| Units per order | SHOPIFY EU (DTC) | units / orders | 1.3388 | 1.3377 | 1.3557 | 1.3557 | 1.3387 | 1.3213 | 1.3249 | 1.3483 | 1.32 | 1.32 | 1.32 | 1.32 | 1.32 | 1.32 | 1.32 | 1.32 | 1.32 | 1.32 | 1.32 | 1.32 | 1.32 | 1.32 | 1.32 | 1.32 | 1.3334 | 1.32 |
| Gross sales ex VAT | SHOPIFY EU (DTC) | Volume_Price | 140,655 | 141,416.58 | 160,707.58 | 160,863.38 | 182,524.64 | 171,603.25 | 161,802.43 | 164,257.25 | 178,315.1952 | 202,552.1961 | 286,907.4301 | 251,610.9687 | 157,439.8653 | 147,052.3673 | 166,107.9114 | 172,344.1442 | 182,349.8598 | 177,487.8948 | 168,831.476 | 165,752.2204 | 187,230.9549 | 212,679.8059 | 301,252.8017 | 264,191.5172 | 2,203,215.9002 | 2,302,720.819 |
| Discounts and coupons | SHOPIFY EU (DTC) | A: Inputs; F: rate x gross | -11,197 | -12,487 | -13,854 | -14,295 | -13,958 | -14,197 | -14,759 | -13,584 | -17,831.5195 | -20,255.2196 | -28,690.743 | -25,161.0969 | -15,743.9865 | -14,705.2367 | -16,610.7911 | -17,234.4144 | -18,234.986 | -17,748.7895 | -16,883.1476 | -16,575.222 | -18,723.0955 | -21,267.9806 | -30,125.2802 | -26,419.1517 | -200,269.579 | -230,272.0819 |
| Refunds and returns | SHOPIFY EU (DTC) | A: Inputs; F: rate x gross | -8,595 | -7,412 | -9,280 | -10,168 | -11,576 | -10,932 | -10,534 | -11,568 | -14,265.2156 | -16,204.1757 | -22,952.5944 | -20,128.8775 | -12,595.1892 | -11,764.1894 | -13,288.6329 | -13,787.5315 | -14,587.9888 | -14,199.0316 | -13,506.5181 | -13,260.1776 | -14,978.4764 | -17,014.3845 | -24,100.2241 | -21,135.3214 | -153,615.8632 | -184,217.6655 |
| Net product revenue | SHOPIFY EU (DTC) | gross less discounts and refunds | 120,863 | 121,517.58 | 137,573.58 | 136,400.38 | 156,990.64 | 146,474.25 | 136,509.43 | 139,105.25 | 146,218.46 | 166,092.8008 | 235,264.0927 | 206,320.9944 | 129,100.6896 | 120,582.9412 | 136,208.4874 | 141,322.1982 | 149,526.885 | 145,540.0737 | 138,441.8103 | 135,916.8208 | 153,529.383 | 174,397.4409 | 247,027.2974 | 216,637.0441 | 1,849,330.458 | 1,888,231.0716 |
| Shipping income ex VAT | SHOPIFY EU (DTC) | A: Inputs; F: orders x rate | 5,655 | 5,759 | 6,668 | 6,672 | 7,610 | 7,608 | 6,829 | 6,827 | 7,002.0782 | 7,953.8164 | 11,266.2764 | 9,880.2555 | 6,182.3461 | 5,774.45 | 6,522.7228 | 6,767.6071 | 7,160.5114 | 6,969.5918 | 6,629.6717 | 6,508.7556 | 7,352.1822 | 8,351.5072 | 11,829.5902 | 10,374.2683 | 89,730.4266 | 90,423.2045 |
| NET REVENUE | SHOPIFY EU (DTC) | net product revenue plus shipping income | 126,518 | 127,276.58 | 144,241.58 | 143,072.38 | 164,600.64 | 154,082.25 | 143,338.43 | 145,932.25 | 153,220.5383 | 174,046.6172 | 246,530.3691 | 216,201.2499 | 135,283.0357 | 126,357.3912 | 142,731.2102 | 148,089.8053 | 156,687.3964 | 152,509.6656 | 145,071.4821 | 142,425.5763 | 160,881.5652 | 182,748.9481 | 258,856.8876 | 227,011.3124 | 1,939,060.8845 | 1,978,654.2761 |
| Units returned (memo) | SHOPIFY EU (DTC) | A: Inputs; F: units x refund rate | 132 | 117 | 161 | 163 | 190 | 178 | 174 | 175 | 231.0686 | 262.4759 | 371.7871 | 326.0484 | 204.0174 | 190.5569 | 215.2499 | 223.331 | 236.2969 | 229.9965 | 218.7792 | 214.7889 | 242.622 | 275.5997 | 390.3765 | 342.3509 | 2,481.3801 | 2,983.9657 |
| Cost of goods shipped | SHOPIFY EU (DTC) | Volume_Price | -46,183.83 | -46,394.64 | -53,391.54 | -53,241.02 | -61,143.51 | -58,148.58 | -54,381.8 | -55,110.42 | -60,192.0333 | -68,760.0629 | -97,946.6875 | -86,382.5809 | -54,357.5612 | -51,058.2496 | -58,000.6509 | -60,518.4407 | -64,393.9817 | -63,031.4405 | -60,296.2857 | -59,531.2697 | -67,625.7495 | -77,251.9307 | -110,043.1034 | -97,050.8296 | -741,276.7046 | -823,159.4932 |
| Returned stock recovered to inventory | SHOPIFY EU (DTC) | A: Inputs; F: returned units x recovery rate x average cost | 1,733 | 1,544 | 1,936 | 2,047 | 2,557 | 2,614 | 2,331 | 2,363 | 2,648.4495 | 3,025.4428 | 4,309.6542 | 3,800.8336 | 2,391.7327 | 2,246.563 | 2,552.0286 | 2,662.8114 | 2,833.3352 | 2,773.3834 | 2,653.0366 | 2,619.3759 | 2,975.533 | 3,399.085 | 4,841.8965 | 4,270.2365 | 30,909.38 | 36,219.0177 |
| COST OF GOODS SOLD | SHOPIFY EU (DTC) | shipped less recovered | -44,450.83 | -44,850.64 | -51,455.54 | -51,194.02 | -58,586.51 | -55,534.58 | -52,050.8 | -52,747.42 | -57,543.5839 | -65,734.6202 | -93,637.0332 | -82,581.7473 | -51,965.8285 | -48,811.6866 | -55,448.6223 | -57,855.6293 | -61,560.6465 | -60,258.0571 | -57,643.2491 | -56,911.8939 | -64,650.2165 | -73,852.8458 | -105,201.2068 | -92,780.5931 | -710,367.3246 | -786,940.4755 |
| GROSS PROFIT | SHOPIFY EU (DTC) | net revenue less COGS | 82,067.17 | 82,425.94 | 92,786.04 | 91,878.36 | 106,014.13 | 98,547.67 | 91,287.63 | 93,184.83 | 95,676.9544 | 108,311.9971 | 152,893.3359 | 133,619.5026 | 83,317.2072 | 77,545.7046 | 87,282.5879 | 90,234.176 | 95,126.7499 | 92,251.6084 | 87,428.233 | 85,513.6825 | 96,231.3487 | 108,896.1023 | 153,655.6808 | 134,230.7193 | 1,228,693.56 | 1,191,713.8006 |
| Gross margin % | SHOPIFY EU (DTC) | GP / net revenue | 64.87% | 64.76% | 64.33% | 64.22% | 64.41% | 63.96% | 63.69% | 63.85% | 62.44% | 62.23% | 62.02% | 61.8% | 61.59% | 61.37% | 61.15% | 60.93% | 60.71% | 60.49% | 60.27% | 60.04% | 59.82% | 59.59% | 59.36% | 59.13% | 63.37% | 60.23% |
| Payment processing fees and chargebacks | SHOPIFY EU (DTC) | A: Inputs; F: rate x VAT-inclusive charge + fixed fee + chargebacks | -3,706 | -3,694 | -4,179 | -4,145 | -4,838 | -4,506 | -4,186 | -4,303 | -4,738.2541 | -5,382.2882 | -7,623.8052 | -6,685.8952 | -4,183.5475 | -3,907.5272 | -4,413.8779 | -4,579.5892 | -4,845.4646 | -4,716.2708 | -4,486.2494 | -4,404.4263 | -4,975.1668 | -5,651.4026 | -8,004.9954 | -7,020.1899 | -57,987.2426 | -61,188.7076 |
| Carrier shipping cost | SHOPIFY EU (DTC) | A: Inputs; F: orders x carrier rate | -10,361 | -10,561 | -12,292 | -12,426 | -13,945 | -13,225 | -12,987 | -12,752 | -14,879.4163 | -16,901.8599 | -23,940.8374 | -20,995.543 | -13,137.4855 | -12,270.7063 | -13,860.786 | -14,381.1651 | -15,216.0867 | -14,810.3826 | -14,088.0524 | -13,831.1056 | -15,623.3871 | -17,746.9529 | -25,137.8792 | -22,045.3201 | -175,266.6565 | -192,149.3095 |
| 3PL pick, pack and packaging | SHOPIFY EU (DTC) | A: Inputs; F: orders x rate | -6,356 | -6,513 | -7,539 | -7,346 | -8,127 | -8,133 | -7,609 | -7,345 | -8,643.1903 | -9,817.9921 | -13,906.8099 | -12,195.9404 | -7,631.3335 | -7,127.8367 | -8,051.486 | -8,353.765 | -8,838.7563 | -8,603.0899 | -8,183.501 | -8,034.2451 | -9,075.3499 | -10,308.8917 | -14,602.1504 | -12,805.7374 | -103,531.9328 | -111,616.143 |
| Total variable channel costs | SHOPIFY EU (DTC) | sum | -20,423 | -20,768 | -24,010 | -23,917 | -26,910 | -25,864 | -24,782 | -24,400 | -28,260.8607 | -32,102.1402 | -45,471.4524 | -39,877.3785 | -24,952.3665 | -23,306.0703 | -26,326.1498 | -27,314.5194 | -28,900.3076 | -28,129.7433 | -26,757.8028 | -26,269.777 | -29,673.9037 | -33,707.2472 | -47,745.0251 | -41,871.2475 | -336,785.8319 | -364,954.1602 |
| CONTRIBUTION BEFORE MARKETING (CM1) | SHOPIFY EU (DTC) | GP less variable channel costs | 61,644.17 | 61,657.94 | 68,776.04 | 67,961.36 | 79,104.13 | 72,683.67 | 66,505.63 | 68,784.83 | 67,416.0937 | 76,209.8568 | 107,421.8835 | 93,742.124 | 58,364.8407 | 54,239.6343 | 60,956.4381 | 62,919.6566 | 66,226.4423 | 64,121.8651 | 60,670.4302 | 59,243.9055 | 66,557.445 | 75,188.8551 | 105,910.6557 | 92,359.4718 | 891,907.7281 | 826,759.6404 |
| CM1 % | SHOPIFY EU (DTC) | CM1 / net revenue | 48.72% | 48.44% | 47.68% | 47.5% | 48.06% | 47.17% | 46.4% | 47.13% | 44% | 43.79% | 43.57% | 43.36% | 43.14% | 42.93% | 42.71% | 42.49% | 42.27% | 42.04% | 41.82% | 41.6% | 41.37% | 41.14% | 40.91% | 40.68% | 46% | 41.78% |
| Paid media: Meta | SHOPIFY EU (DTC) | A: Inputs; F: share of net revenue x Meta share | -14,925 | -15,728 | -19,266 | -17,843 | -20,699 | -20,117 | -19,621 | -20,485 | -24,668.5067 | -28,021.5054 | -39,691.3894 | -34,808.4012 | -21,780.5687 | -20,343.54 | -22,979.7248 | -23,842.4587 | -25,226.6708 | -24,554.0562 | -23,356.5086 | -22,930.5178 | -25,901.932 | -29,422.5806 | -41,675.9589 | -36,548.8213 | -275,873.8027 | -318,563.3384 |
| Paid media: Google | SHOPIFY EU (DTC) | A: Inputs; F: share of net revenue x (1 - Meta share) | -6,396 | -6,740 | -8,257 | -7,647 | -8,871 | -8,621 | -8,409 | -8,779 | -10,572.2171 | -12,009.2166 | -17,010.5955 | -14,917.8862 | -9,334.5295 | -8,718.66 | -9,848.4535 | -10,218.1966 | -10,811.4304 | -10,523.1669 | -10,009.9323 | -9,827.3648 | -11,100.828 | -12,609.6774 | -17,861.1252 | -15,663.7806 | -118,229.9154 | -136,527.145 |
| Total paid media | SHOPIFY EU (DTC) | sum | -21,321 | -22,468 | -27,523 | -25,490 | -29,570 | -28,738 | -28,030 | -29,264 | -35,240.7238 | -40,030.722 | -56,701.9849 | -49,726.2875 | -31,115.0982 | -29,062.2 | -32,828.1783 | -34,060.6552 | -36,038.1012 | -35,077.2231 | -33,366.4409 | -32,757.8826 | -37,002.76 | -42,032.2581 | -59,537.0841 | -52,212.6018 | -394,103.7181 | -455,090.4835 |
| CONTRIBUTION AFTER MARKETING (CM2) | SHOPIFY EU (DTC) | CM1 less paid media | 40,323.17 | 39,189.94 | 41,253.04 | 42,471.36 | 49,534.13 | 43,945.67 | 38,475.63 | 39,520.83 | 32,175.3699 | 36,179.1349 | 50,719.8986 | 44,015.8366 | 27,249.7425 | 25,177.4343 | 28,128.2597 | 28,859.0014 | 30,188.3411 | 29,044.642 | 27,303.9893 | 26,486.0229 | 29,554.685 | 33,156.597 | 46,373.5715 | 40,146.87 | 497,804.0099 | 371,669.1569 |
| CM2 % | SHOPIFY EU (DTC) | CM2 / net revenue | 31.87% | 30.79% | 28.6% | 29.69% | 30.09% | 28.52% | 26.84% | 27.08% | 21% | 20.79% | 20.57% | 20.36% | 20.14% | 19.93% | 19.71% | 19.49% | 19.27% | 19.04% | 18.82% | 18.6% | 18.37% | 18.14% | 17.91% | 17.68% | 25.67% | 18.78% |
| KPI: gross AOV | SHOPIFY EU (DTC) | gross / orders | 82.0146 | 83.3333 | 82.2454 | 82.9193 | 83.4208 | 80.3762 | 80.619 | 83.0421 | 81.4913 | 81.4913 | 81.4913 | 81.4913 | 81.4913 | 81.4913 | 81.4913 | 81.4913 | 81.4913 | 81.4913 | 81.4913 | 81.4913 | 81.4913 | 81.4913 | 81.4913 | 81.4913 | 81.9161 | 81.4913 |
| KPI: net revenue per order | SHOPIFY EU (DTC) | net / orders | 73.7714 | 75.0009 | 73.8186 | 73.7486 | 75.2288 | 72.1697 | 71.4192 | 73.7777 | 70.0229 | 70.0229 | 70.0229 | 70.0229 | 70.0229 | 70.0229 | 70.0229 | 70.0229 | 70.0229 | 70.0229 | 70.0229 | 70.0229 | 70.0229 | 70.0229 | 70.0229 | 70.0229 | 72.0947 | 70.0229 |
| KPI: discount rate % of gross | SHOPIFY EU (DTC) | 7.96% | 8.83% | 8.62% | 8.89% | 7.65% | 8.27% | 9.12% | 8.27% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 9.09% | 10% | |
| KPI: refund rate % of gross | SHOPIFY EU (DTC) | 6.11% | 5.24% | 5.77% | 6.32% | 6.34% | 6.37% | 6.51% | 7.04% | 8% | 8% | 8% | 8% | 8% | 8% | 8% | 8% | 8% | 8% | 8% | 8% | 8% | 8% | 8% | 8% | 6.97% | 8% | |
| KPI: variable channel costs % of net revenue | SHOPIFY EU (DTC) | 16.14% | 16.32% | 16.65% | 16.72% | 16.35% | 16.79% | 17.29% | 16.72% | 18.44% | 18.44% | 18.44% | 18.44% | 18.44% | 18.44% | 18.44% | 18.44% | 18.44% | 18.44% | 18.44% | 18.44% | 18.44% | 18.44% | 18.44% | 18.44% | 17.37% | 18.44% | |
| KPI: paid media % of net revenue | SHOPIFY EU (DTC) | 16.85% | 17.65% | 19.08% | 17.82% | 17.96% | 18.65% | 19.56% | 20.05% | 23% | 23% | 23% | 23% | 23% | 23% | 23% | 23% | 23% | 23% | 23% | 23% | 23% | 23% | 23% | 23% | 20.32% | 23% | |
| KPI: CM2 per order | SHOPIFY EU (DTC) | CM2 / orders | 23.5121 | 23.0937 | 21.1121 | 21.8925 | 22.639 | 20.5835 | 19.1707 | 19.9802 | 14.7044 | 14.5557 | 14.4062 | 14.2558 | 14.1045 | 13.9525 | 13.7995 | 13.6457 | 13.491 | 13.3355 | 13.179 | 13.0217 | 12.8635 | 12.7044 | 12.5444 | 12.3835 | 18.5085 | 13.1531 |
| KPI: new customers | SHOPIFY EU (DTC) | A: Inputs; F: orders x new customer share | 1,027 | 1,008 | 1,156 | 1,102 | 1,332 | 1,325 | 1,140 | 1,127 | 1,203.4822 | 1,367.0622 | 1,936.3913 | 1,698.1689 | 1,062.5907 | 992.4836 | 1,121.093 | 1,163.1825 | 1,230.7129 | 1,197.8986 | 1,139.4748 | 1,118.6924 | 1,263.6563 | 1,435.4153 | 2,033.2108 | 1,783.0774 | 15,422.1046 | 15,541.4883 |
| KPI: paid CAC (paid media / new customers) | SHOPIFY EU (DTC) | 20.7605 | 22.2897 | 23.8088 | 23.1307 | 22.1997 | 21.6891 | 24.5877 | 25.9663 | 29.2823 | 29.2823 | 29.2823 | 29.2823 | 29.2823 | 29.2823 | 29.2823 | 29.2823 | 29.2823 | 29.2823 | 29.2823 | 29.2823 | 29.2823 | 29.2823 | 29.2823 | 29.2823 | 25.5545 | 29.2823 | |
| Units sold | AMAZON EU (FBA) | A: Volume_Price; F: run-rate x seasonality x growth | 2,617 | 2,256 | 2,651 | 2,876 | 3,126 | 2,858 | 2,603 | 2,573 | 2,988.1393 | 3,407.478 | 4,845.3094 | 4,265.7255 | 2,679.5488 | 2,512.4799 | 2,849.0791 | 2,967.5246 | 3,152.0047 | 3,079.8798 | 2,941.0477 | 2,898.6222 | 3,286.9533 | 3,748.2258 | 5,329.8404 | 4,692.2981 | 37,066.6523 | 40,137.5043 |
| Orders | AMAZON EU (FBA) | A: Inputs; F: units / units per order | 2,273 | 1,962 | 2,308 | 2,509 | 2,690 | 2,489 | 2,287 | 2,228 | 2,644.3711 | 3,015.4673 | 4,287.8845 | 3,774.9783 | 2,371.2821 | 2,223.4335 | 2,521.3089 | 2,626.128 | 2,789.3846 | 2,725.5574 | 2,602.6971 | 2,565.1524 | 2,908.8082 | 3,317.014 | 4,716.6729 | 4,152.4762 | 32,468.7012 | 35,519.9153 |
| Units per order | AMAZON EU (FBA) | units / orders | 1.1513 | 1.1498 | 1.1486 | 1.1463 | 1.1621 | 1.1483 | 1.1382 | 1.1548 | 1.13 | 1.13 | 1.13 | 1.13 | 1.13 | 1.13 | 1.13 | 1.13 | 1.13 | 1.13 | 1.13 | 1.13 | 1.13 | 1.13 | 1.13 | 1.13 | 1.1433 | 1.13 |
| Gross sales ex VAT | AMAZON EU (FBA) | Volume_Price | 142,665.07 | 123,842.38 | 145,203.34 | 156,504.46 | 171,801.28 | 157,650.56 | 139,652.11 | 138,915.86 | 163,043.2371 | 185,923.8088 | 264,376.8736 | 232,752.7668 | 146,205.4654 | 137,089.6078 | 155,455.627 | 161,918.427 | 171,984.2963 | 168,048.9154 | 160,473.7526 | 158,158.873 | 179,347.5608 | 204,516.1897 | 290,814.5609 | 256,028.0435 | 2,022,331.7463 | 2,190,041.3194 |
| Discounts and coupons | AMAZON EU (FBA) | A: Inputs; F: rate x gross | -5,030 | -5,358 | -6,412 | -5,829 | -7,505 | -6,226 | -4,869 | -5,466 | -8,152.1619 | -9,296.1904 | -13,218.8437 | -11,637.6383 | -7,310.2733 | -6,854.4804 | -7,772.7813 | -8,095.9214 | -8,599.2148 | -8,402.4458 | -8,023.6876 | -7,907.9436 | -8,967.378 | -10,225.8095 | -14,540.728 | -12,801.4022 | -88,999.8343 | -109,502.066 |
| Refunds and returns | AMAZON EU (FBA) | A: Inputs; F: rate x gross | -10,635 | -10,237 | -10,867 | -10,344 | -11,721 | -11,808 | -9,056 | -10,961 | -14,673.8913 | -16,733.1428 | -23,793.9186 | -20,947.749 | -13,158.4919 | -12,338.0647 | -13,991.0064 | -14,572.6584 | -15,478.5867 | -15,124.4024 | -14,442.6377 | -14,234.2986 | -16,141.2805 | -18,406.4571 | -26,173.3105 | -23,042.5239 | -161,777.7018 | -197,103.7187 |
| Net product revenue | AMAZON EU (FBA) | gross less discounts and refunds | 127,000.07 | 108,247.38 | 127,924.34 | 140,331.46 | 152,575.28 | 139,616.56 | 125,727.11 | 122,488.86 | 140,217.1839 | 159,894.4756 | 227,364.1113 | 200,167.3795 | 125,736.7003 | 117,897.0627 | 133,691.8392 | 139,249.8473 | 147,906.4948 | 144,522.0672 | 138,007.4272 | 136,016.6307 | 154,238.9023 | 175,883.9232 | 250,100.5224 | 220,184.1174 | 1,771,554.2102 | 1,883,435.5347 |
| NET REVENUE | AMAZON EU (FBA) | = net product revenue | 127,000.07 | 108,247.38 | 127,924.34 | 140,331.46 | 152,575.28 | 139,616.56 | 125,727.11 | 122,488.86 | 140,217.1839 | 159,894.4756 | 227,364.1113 | 200,167.3795 | 125,736.7003 | 117,897.0627 | 133,691.8392 | 139,249.8473 | 147,906.4948 | 144,522.0672 | 138,007.4272 | 136,016.6307 | 154,238.9023 | 175,883.9232 | 250,100.5224 | 220,184.1174 | 1,771,554.2102 | 1,883,435.5347 |
| Units returned (memo) | AMAZON EU (FBA) | A: Inputs; F: units x refund rate | 189 | 191 | 211 | 191 | 219 | 222 | 180 | 211 | 268.9325 | 306.673 | 436.0778 | 383.9153 | 241.1594 | 226.1232 | 256.4171 | 267.0772 | 283.6804 | 277.1892 | 264.6943 | 260.876 | 295.8258 | 337.3403 | 479.6856 | 422.3068 | 3,009.5987 | 3,612.3754 |
| Cost of goods shipped | AMAZON EU (FBA) | Volume_Price | -50,536.68 | -43,965.57 | -52,240.24 | -56,403.73 | -61,677.88 | -56,942.86 | -50,999.01 | -50,545.27 | -59,677.6143 | -68,437.2137 | -97,865.4556 | -86,646.188 | -54,735.2195 | -51,612.6833 | -58,858.2031 | -61,651.7597 | -65,854.6798 | -64,711.6109 | -62,143.9928 | -61,593.8505 | -70,240.552 | -80,550.6005 | -115,187.6413 | -101,982.5632 | -735,937.7116 | -849,123.3566 |
| Returned stock recovered to inventory | AMAZON EU (FBA) | A: Inputs; F: returned units x recovery rate x average cost | 2,377 | 2,276 | 2,990 | 2,357 | 2,801 | 3,160 | 2,219 | 2,547 | 2,954.0419 | 3,387.6421 | 4,844.3401 | 4,288.9863 | 2,709.3934 | 2,554.8278 | 2,913.4811 | 3,051.7621 | 3,259.8067 | 3,203.2247 | 3,076.1276 | 3,048.8956 | 3,476.9073 | 3,987.2547 | 5,701.7882 | 5,048.1369 | 36,202.0103 | 42,031.6062 |
| COST OF GOODS SOLD | AMAZON EU (FBA) | shipped less recovered | -48,159.68 | -41,689.57 | -49,250.24 | -54,046.73 | -58,876.88 | -53,782.86 | -48,780.01 | -47,998.27 | -56,723.5724 | -65,049.5716 | -93,021.1156 | -82,357.2017 | -52,025.8261 | -49,057.8555 | -55,944.722 | -58,599.9976 | -62,594.8732 | -61,508.3861 | -59,067.8651 | -58,544.9549 | -66,763.6447 | -76,563.3458 | -109,485.8531 | -96,934.4263 | -699,735.7012 | -807,091.7504 |
| GROSS PROFIT | AMAZON EU (FBA) | net revenue less COGS | 78,840.39 | 66,557.81 | 78,674.1 | 86,284.73 | 93,698.4 | 85,833.7 | 76,947.1 | 74,490.59 | 83,493.6115 | 94,844.904 | 134,342.9957 | 117,810.1778 | 73,710.8741 | 68,839.2072 | 77,747.1172 | 80,649.8497 | 85,311.6217 | 83,013.6811 | 78,939.5621 | 77,471.6758 | 87,475.2576 | 99,320.5774 | 140,614.6693 | 123,249.6911 | 1,071,818.509 | 1,076,343.7842 |
| Gross margin % | AMAZON EU (FBA) | GP / net revenue | 62.08% | 61.49% | 61.5% | 61.49% | 61.41% | 61.48% | 61.2% | 60.81% | 59.55% | 59.32% | 59.09% | 58.86% | 58.62% | 58.39% | 58.15% | 57.92% | 57.68% | 57.44% | 57.2% | 56.96% | 56.71% | 56.47% | 56.22% | 55.98% | 60.5% | 57.15% |
| Referral fees incl. refund administration fee | AMAZON EU (FBA) | A: Inputs; F: rate x net product revenue + admin fee on refunds | -19,369 | -16,544 | -19,515 | -21,360 | -23,238 | -21,297 | -19,131 | -18,702 | -21,472.7943 | -24,486.1656 | -34,818.4342 | -30,653.5394 | -19,255.2598 | -18,054.7013 | -20,473.5061 | -21,324.6568 | -22,650.3318 | -22,132.0422 | -21,134.3932 | -20,829.5236 | -23,620.0738 | -26,934.7822 | -38,300.2777 | -33,718.8933 | -270,586.9336 | -288,428.4418 |
| FBA fulfilment fees | AMAZON EU (FBA) | A: Inputs; F: units x fee | -13,671 | -11,760 | -13,932 | -15,523 | -16,386 | -15,772 | -13,915 | -13,859 | -16,882.9873 | -19,252.2508 | -27,375.9984 | -24,101.3492 | -15,139.4505 | -14,195.5112 | -16,097.2968 | -16,766.5142 | -17,808.8263 | -17,401.321 | -16,616.9194 | -16,377.2156 | -18,571.286 | -21,177.4759 | -30,113.5982 | -26,511.4842 | -202,430.5857 | -226,776.899 |
| FBA storage, aged inventory and other fees | AMAZON EU (FBA) | A: Inputs; F: units x rate x peak multiplier | -1,527 | -1,223 | -1,367 | -1,641 | -1,598 | -3,382 | -1,423 | -1,285 | -1,972.172 | -6,297.0194 | -8,954.1319 | -7,883.0608 | -1,768.5022 | -1,658.2367 | -1,880.3922 | -1,958.5663 | -2,080.3231 | -2,032.7207 | -1,941.0915 | -1,913.0907 | -2,169.3892 | -6,926.7213 | -9,849.545 | -8,671.3669 | -38,552.384 | -42,849.9456 |
| FBA inbound placement and freight | AMAZON EU (FBA) | A: Inputs; F: units x rate | -1,230 | -992 | -1,135 | -1,376 | -1,462 | -1,339 | -1,151 | -1,113 | -1,494.0697 | -1,703.739 | -2,422.6547 | -2,132.8628 | -1,339.7744 | -1,256.2399 | -1,424.5395 | -1,483.7623 | -1,576.0023 | -1,539.9399 | -1,470.5238 | -1,449.3111 | -1,643.4766 | -1,874.1129 | -2,664.9202 | -2,346.149 | -17,551.3262 | -20,068.7521 |
| Total variable channel costs | AMAZON EU (FBA) | sum | -35,797 | -30,519 | -35,949 | -39,900 | -42,684 | -41,790 | -35,620 | -34,959 | -41,822.0232 | -51,739.1749 | -73,571.2192 | -64,770.8122 | -37,502.9868 | -35,164.6892 | -39,875.7345 | -41,533.4996 | -44,115.4835 | -43,106.0237 | -41,162.9279 | -40,569.1409 | -46,004.2255 | -56,913.0923 | -80,928.3411 | -71,247.8934 | -529,121.2295 | -578,124.0385 |
| CONTRIBUTION BEFORE MARKETING (CM1) | AMAZON EU (FBA) | GP less variable channel costs | 43,043.39 | 36,038.81 | 42,725.1 | 46,384.73 | 51,014.4 | 44,043.7 | 41,327.1 | 39,531.59 | 41,671.5883 | 43,105.7291 | 60,771.7765 | 53,039.3656 | 36,207.8873 | 33,674.518 | 37,871.3826 | 39,116.3501 | 41,196.1382 | 39,907.6574 | 37,776.6342 | 36,902.5349 | 41,471.0321 | 42,407.485 | 59,686.3282 | 52,001.7977 | 542,697.2796 | 498,219.7457 |
| CM1 % | AMAZON EU (FBA) | CM1 / net revenue | 33.89% | 33.29% | 33.4% | 33.05% | 33.44% | 31.55% | 32.87% | 32.27% | 29.72% | 26.96% | 26.73% | 26.5% | 28.8% | 28.56% | 28.33% | 28.09% | 27.85% | 27.61% | 27.37% | 27.13% | 26.89% | 24.11% | 23.86% | 23.62% | 30.63% | 26.45% |
| Amazon advertising | AMAZON EU (FBA) | A: Inputs; F: share of net revenue | -11,057 | -9,410 | -11,456 | -13,283 | -15,111 | -13,890 | -12,615 | -11,563 | -16,124.9761 | -18,387.8647 | -26,146.8728 | -23,019.2486 | -14,459.7205 | -13,558.1622 | -15,374.5615 | -16,013.7324 | -17,009.2469 | -16,620.0377 | -15,870.8541 | -15,641.9125 | -17,737.4738 | -20,226.6512 | -28,761.5601 | -25,321.1735 | -182,063.9623 | -216,595.0865 |
| CONTRIBUTION AFTER MARKETING (CM2) | AMAZON EU (FBA) | CM1 less paid media | 31,986.39 | 26,628.81 | 31,269.1 | 33,101.73 | 35,903.4 | 30,153.7 | 28,712.1 | 27,968.59 | 25,546.6122 | 24,717.8644 | 34,624.9037 | 30,020.117 | 21,748.1668 | 20,116.3558 | 22,496.8211 | 23,102.6177 | 24,186.8913 | 23,287.6197 | 21,905.7801 | 21,260.6224 | 23,733.5583 | 22,180.8339 | 30,924.7682 | 26,680.6242 | 360,633.3173 | 281,624.6592 |
| CM2 % | AMAZON EU (FBA) | CM2 / net revenue | 25.19% | 24.6% | 24.44% | 23.59% | 23.53% | 21.6% | 22.84% | 22.83% | 18.22% | 15.46% | 15.23% | 15% | 17.3% | 17.06% | 16.83% | 16.59% | 16.35% | 16.11% | 15.87% | 15.63% | 15.39% | 12.61% | 12.36% | 12.12% | 20.36% | 14.95% |
| KPI: gross AOV | AMAZON EU (FBA) | gross / orders | 62.7651 | 63.1205 | 62.9131 | 62.3772 | 63.8666 | 63.3389 | 61.0634 | 62.35 | 61.6567 | 61.6567 | 61.6567 | 61.6567 | 61.6567 | 61.6567 | 61.6567 | 61.6567 | 61.6567 | 61.6567 | 61.6567 | 61.6567 | 61.6567 | 61.6567 | 61.6567 | 61.6567 | 62.2856 | 61.6567 |
| KPI: net revenue per order | AMAZON EU (FBA) | net / orders | 55.8733 | 55.172 | 55.4265 | 55.9312 | 56.7194 | 56.0934 | 54.9747 | 54.977 | 53.0248 | 53.0248 | 53.0248 | 53.0248 | 53.0248 | 53.0248 | 53.0248 | 53.0248 | 53.0248 | 53.0248 | 53.0248 | 53.0248 | 53.0248 | 53.0248 | 53.0248 | 53.0248 | 54.5619 | 53.0248 |
| KPI: discount rate % of gross | AMAZON EU (FBA) | 3.53% | 4.33% | 4.42% | 3.72% | 4.37% | 3.95% | 3.49% | 3.93% | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 4.4% | 5% | |
| KPI: refund rate % of gross | AMAZON EU (FBA) | 7.45% | 8.27% | 7.48% | 6.61% | 6.82% | 7.49% | 6.48% | 7.89% | 9% | 9% | 9% | 9% | 9% | 9% | 9% | 9% | 9% | 9% | 9% | 9% | 9% | 9% | 9% | 9% | 8% | 9% | |
| KPI: variable channel costs % of net revenue | AMAZON EU (FBA) | 28.19% | 28.19% | 28.1% | 28.43% | 27.98% | 29.93% | 28.33% | 28.54% | 29.83% | 32.36% | 32.36% | 32.36% | 29.83% | 29.83% | 29.83% | 29.83% | 29.83% | 29.83% | 29.83% | 29.83% | 29.83% | 32.36% | 32.36% | 32.36% | 29.87% | 30.7% | |
| KPI: paid media % of net revenue | AMAZON EU (FBA) | 8.71% | 8.69% | 8.96% | 9.47% | 9.9% | 9.95% | 10.03% | 9.44% | 11.5% | 11.5% | 11.5% | 11.5% | 11.5% | 11.5% | 11.5% | 11.5% | 11.5% | 11.5% | 11.5% | 11.5% | 11.5% | 11.5% | 11.5% | 11.5% | 10.28% | 11.5% | |
| KPI: CM2 per order | AMAZON EU (FBA) | CM2 / orders | 14.0723 | 13.5723 | 13.5481 | 13.1932 | 13.347 | 12.1148 | 12.5545 | 12.5532 | 9.6608 | 8.197 | 8.0751 | 7.9524 | 9.1715 | 9.0474 | 8.9227 | 8.7972 | 8.671 | 8.5442 | 8.4166 | 8.2882 | 8.1592 | 6.687 | 6.5565 | 6.4252 | 11.1071 | 7.9286 |
| Units sold | WALMART US (WFS) | A: Volume_Price; F: run-rate x seasonality x growth | 243 | 278 | 385 | 495 | 564 | 683 | 709 | 856 | 830.5097 | 957.2015 | 1,375.6826 | 1,224.0977 | 777.1615 | 736.51 | 844.1255 | 888.6347 | 953.9865 | 942.1404 | 909.3066 | 905.7875 | 1,038.1371 | 1,196.5018 | 1,719.6033 | 1,530.1221 | 8,600.4914 | 12,442.0171 |
| Orders | WALMART US (WFS) | A: Inputs; F: units / units per order | 202 | 233 | 319 | 411 | 472 | 560 | 584 | 707 | 703.8217 | 811.1877 | 1,165.8327 | 1,037.3709 | 658.6114 | 624.161 | 715.3606 | 753.0803 | 808.4632 | 798.424 | 770.5988 | 767.6166 | 879.7772 | 1,013.9846 | 1,457.2909 | 1,296.7137 | 7,206.2131 | 10,544.0823 |
| Units per order | WALMART US (WFS) | units / orders | 1.203 | 1.1931 | 1.2069 | 1.2044 | 1.1949 | 1.2196 | 1.214 | 1.2107 | 1.18 | 1.18 | 1.18 | 1.18 | 1.18 | 1.18 | 1.18 | 1.18 | 1.18 | 1.18 | 1.18 | 1.18 | 1.18 | 1.18 | 1.18 | 1.18 | 1.1972 | 1.18 |
| Gross sales ex VAT | WALMART US (WFS) | Volume_Price | 16,345.029 | 17,951.8636 | 25,738.289 | 32,270.0649 | 36,826.7185 | 43,728.5108 | 43,183.4166 | 52,973.853 | 49,101.6734 | 56,591.9887 | 81,333.5736 | 72,371.5191 | 45,947.6059 | 43,544.1942 | 49,906.6725 | 52,538.1636 | 56,401.915 | 55,701.5415 | 53,760.3333 | 53,552.278 | 61,377.0918 | 70,739.9859 | 101,666.967 | 90,464.3988 | 528,416.5002 | 735,601.1476 |
| Discounts and coupons | WALMART US (WFS) | A: Inputs; F: rate x gross | -792.471 | -957.7329 | -1,257.6046 | -1,633.5807 | -2,019.1956 | -2,065.8845 | -2,066.0125 | -2,350.3584 | -2,946.1004 | -3,395.5193 | -4,880.0144 | -4,342.2911 | -2,756.8564 | -2,612.6517 | -2,994.4004 | -3,152.2898 | -3,384.1149 | -3,342.0925 | -3,225.62 | -3,213.1367 | -3,682.6255 | -4,244.3992 | -6,100.018 | -5,427.8639 | -28,706.7655 | -44,136.0689 |
| Refunds and returns | WALMART US (WFS) | A: Inputs; F: rate x gross | -1,516.4093 | -1,656.0999 | -2,269.0114 | -3,041.744 | -3,085.9232 | -3,414.2599 | -3,621.7663 | -4,512.5448 | -4,910.1673 | -5,659.1989 | -8,133.3574 | -7,237.1519 | -4,594.7606 | -4,354.4194 | -4,990.6673 | -5,253.8164 | -5,640.1915 | -5,570.1541 | -5,376.0333 | -5,355.2278 | -6,137.7092 | -7,073.9986 | -10,166.6967 | -9,046.4399 | -49,057.6343 | -73,560.1148 |
| Net product revenue | WALMART US (WFS) | gross less discounts and refunds | 14,036.1486 | 15,338.0307 | 22,211.673 | 27,594.7403 | 31,721.5996 | 38,248.3664 | 37,495.6378 | 46,110.9498 | 41,245.4057 | 47,537.2705 | 68,320.2018 | 60,792.076 | 38,595.989 | 36,577.1231 | 41,921.6049 | 44,132.0574 | 47,377.6086 | 46,789.2948 | 45,158.68 | 44,983.9135 | 51,556.7571 | 59,421.5882 | 85,400.2523 | 75,990.095 | 450,652.1004 | 617,904.9639 |
| NET REVENUE | WALMART US (WFS) | = net product revenue | 14,036.1486 | 15,338.0307 | 22,211.673 | 27,594.7403 | 31,721.5996 | 38,248.3664 | 37,495.6378 | 46,110.9498 | 41,245.4057 | 47,537.2705 | 68,320.2018 | 60,792.076 | 38,595.989 | 36,577.1231 | 41,921.6049 | 44,132.0574 | 47,377.6086 | 46,789.2948 | 45,158.68 | 44,983.9135 | 51,556.7571 | 59,421.5882 | 85,400.2523 | 75,990.095 | 450,652.1004 | 617,904.9639 |
| Units returned (memo) | WALMART US (WFS) | A: Inputs; F: units x refund rate | 21 | 26 | 32 | 47 | 48 | 53 | 56 | 66 | 83.051 | 95.7201 | 137.5683 | 122.4098 | 77.7162 | 73.651 | 84.4125 | 88.8635 | 95.3987 | 94.214 | 90.9307 | 90.5788 | 103.8137 | 119.6502 | 171.9603 | 153.0122 | 787.7491 | 1,244.2017 |
| Cost of goods shipped | WALMART US (WFS) | Volume_Price | -5,066.32 | -5,746.41 | -8,299.21 | -10,565.43 | -12,384.43 | -14,764.04 | -14,931.02 | -18,664.43 | -18,082.4811 | -20,958.7477 | -30,292.0648 | -27,106.6195 | -17,306.8969 | -16,494.3507 | -19,011.3181 | -20,126.9122 | -21,729.2512 | -21,580.7619 | -20,946.437 | -20,983.3491 | -24,185.3184 | -28,032.3251 | -40,515.6366 | -36,255.1035 | -186,861.203 | -287,167.6608 |
| Returned stock recovered to inventory | WALMART US (WFS) | A: Inputs; F: returned units x recovery rate x average cost | 269 | 375 | 432 | 573 | 675 | 741 | 775 | 929 | 994.5365 | 1,152.7311 | 1,666.0636 | 1,490.8641 | 951.8793 | 907.1893 | 1,045.6225 | 1,106.9802 | 1,195.1088 | 1,186.9419 | 1,152.054 | 1,154.0842 | 1,330.1925 | 1,541.7779 | 2,228.36 | 1,994.0307 | 10,073.1952 | 15,794.2213 |
| COST OF GOODS SOLD | WALMART US (WFS) | shipped less recovered | -4,797.32 | -5,371.41 | -7,867.21 | -9,992.43 | -11,709.43 | -14,023.04 | -14,156.02 | -17,735.43 | -17,087.9446 | -19,806.0166 | -28,626.0012 | -25,615.7554 | -16,355.0176 | -15,587.1614 | -17,965.6956 | -19,019.932 | -20,534.1424 | -20,393.82 | -19,794.383 | -19,829.2649 | -22,855.1259 | -26,490.5472 | -38,287.2766 | -34,261.0728 | -176,788.0078 | -271,373.4394 |
| GROSS PROFIT | WALMART US (WFS) | net revenue less COGS | 9,238.8286 | 9,966.6207 | 14,344.463 | 17,602.3103 | 20,012.1696 | 24,225.3264 | 23,339.6178 | 28,375.5198 | 24,157.4611 | 27,731.2539 | 39,694.2006 | 35,176.3206 | 22,240.9714 | 20,989.9617 | 23,955.9093 | 25,112.1254 | 26,843.4662 | 26,395.4748 | 25,364.297 | 25,154.6487 | 28,701.6312 | 32,931.041 | 47,112.9757 | 41,729.0222 | 273,864.0926 | 346,531.5245 |
| Gross margin % | WALMART US (WFS) | GP / net revenue | 65.82% | 64.98% | 64.58% | 63.79% | 63.09% | 63.34% | 62.25% | 61.54% | 58.57% | 58.34% | 58.1% | 57.86% | 57.63% | 57.39% | 57.14% | 56.9% | 56.66% | 56.41% | 56.17% | 55.92% | 55.67% | 55.42% | 55.17% | 54.91% | 60.77% | 56.08% |
| Referral fees | WALMART US (WFS) | A: Inputs USD / FX; F: rate x net product revenue | -2,105.2124 | -2,300.6724 | -3,331.749 | -4,139.1466 | -4,758.6837 | -5,737.3646 | -5,624.4425 | -6,916.6667 | -6,186.8109 | -7,130.5906 | -10,248.0303 | -9,118.8114 | -5,789.3983 | -5,486.5685 | -6,288.2407 | -6,619.8086 | -7,106.6413 | -7,018.3942 | -6,773.802 | -6,747.587 | -7,733.5136 | -8,913.2382 | -12,810.0378 | -11,398.5143 | -67,598.181 | -92,685.7446 |
| WFS fulfilment fees | WALMART US (WFS) | A: Inputs USD / FX; F: units x fee / FX | -1,489.3822 | -1,661.8636 | -2,266.1597 | -2,878.4787 | -3,217.5503 | -3,886.2816 | -3,953.6128 | -4,860.2151 | -4,653.7179 | -5,363.6289 | -7,708.5664 | -6,859.1682 | -4,354.7843 | -4,126.9957 | -4,730.0135 | -4,979.4188 | -5,345.6142 | -5,279.2348 | -5,095.2526 | -5,075.5337 | -5,817.1474 | -6,704.5361 | -9,635.708 | -8,573.9602 | -48,798.6253 | -69,718.1992 |
| WFS storage fees | WALMART US (WFS) | A: Inputs USD / FX; F: units x rate / FX | -126.4479 | -152.7378 | -181.5589 | -263.4508 | -344.6069 | -371.8412 | -376.4496 | -463.2616 | -472.5314 | -544.6146 | -782.716 | -696.4694 | -442.1781 | -419.0488 | -480.2783 | -505.6025 | -542.7854 | -536.0454 | -517.3641 | -515.3619 | -590.6642 | -680.7683 | -978.395 | -870.5867 | -4,776.6861 | -7,079.0787 |
| Total variable channel costs | WALMART US (WFS) | sum | -3,721.0425 | -4,115.2738 | -5,779.4677 | -7,281.0761 | -8,320.841 | -9,995.4874 | -9,954.5049 | -12,240.1434 | -11,313.0601 | -13,038.8341 | -18,739.3126 | -16,674.449 | -10,586.3608 | -10,032.613 | -11,498.5325 | -12,104.8299 | -12,995.0409 | -12,833.6744 | -12,386.4187 | -12,338.4826 | -14,141.3252 | -16,298.5426 | -23,424.1408 | -20,843.0612 | -121,173.4924 | -169,483.0225 |
| CONTRIBUTION BEFORE MARKETING (CM1) | WALMART US (WFS) | GP less variable channel costs | 5,517.7862 | 5,851.347 | 8,564.9953 | 10,321.2342 | 11,691.3287 | 14,229.8391 | 13,385.1129 | 16,135.3765 | 12,844.4009 | 14,692.4199 | 20,954.888 | 18,501.8717 | 11,654.6107 | 10,957.3487 | 12,457.3768 | 13,007.2955 | 13,848.4253 | 13,561.8005 | 12,977.8783 | 12,816.1661 | 14,560.306 | 16,632.4984 | 23,688.8349 | 20,885.961 | 152,690.6002 | 177,048.502 |
| CM1 % | WALMART US (WFS) | CM1 / net revenue | 39.31% | 38.15% | 38.56% | 37.4% | 36.86% | 37.2% | 35.7% | 34.99% | 31.14% | 30.91% | 30.67% | 30.43% | 30.2% | 29.96% | 29.72% | 29.47% | 29.23% | 28.98% | 28.74% | 28.49% | 28.24% | 27.99% | 27.74% | 27.49% | 33.88% | 28.65% |
| Walmart Connect advertising | WALMART US (WFS) | A: Inputs USD / FX; F: share of net revenue | -2,056.9498 | -2,387.1278 | -3,217.6806 | -3,833.0241 | -4,101.4625 | -5,045.1264 | -4,421.0526 | -6,129.0323 | -6,186.8109 | -7,130.5906 | -10,248.0303 | -9,118.8114 | -5,789.3983 | -5,486.5685 | -6,288.2407 | -6,619.8086 | -7,106.6413 | -7,018.3942 | -6,773.802 | -6,747.587 | -7,733.5136 | -8,913.2382 | -12,810.0378 | -11,398.5143 | -63,875.6992 | -92,685.7446 |
| CONTRIBUTION AFTER MARKETING (CM2) | WALMART US (WFS) | CM1 less paid media | 3,460.8364 | 3,464.2192 | 5,347.3147 | 6,488.2101 | 7,589.8662 | 9,184.7127 | 8,964.0603 | 10,006.3442 | 6,657.5901 | 7,561.8293 | 10,706.8577 | 9,383.0603 | 5,865.2123 | 5,470.7802 | 6,169.136 | 6,387.4869 | 6,741.784 | 6,543.4062 | 6,204.0764 | 6,068.5791 | 6,826.7924 | 7,719.2602 | 10,878.797 | 9,487.4467 | 88,814.901 | 84,362.7574 |
| CM2 % | WALMART US (WFS) | CM2 / net revenue | 24.66% | 22.59% | 24.07% | 23.51% | 23.93% | 24.01% | 23.91% | 21.7% | 16.14% | 15.91% | 15.67% | 15.43% | 15.2% | 14.96% | 14.72% | 14.47% | 14.23% | 13.98% | 13.74% | 13.49% | 13.24% | 12.99% | 12.74% | 12.49% | 19.71% | 13.65% |
| KPI: gross AOV | WALMART US (WFS) | gross / orders | 80.916 | 77.0466 | 80.6843 | 78.516 | 78.0227 | 78.0866 | 73.9442 | 74.9277 | 69.7644 | 69.7644 | 69.7644 | 69.7644 | 69.7644 | 69.7644 | 69.7644 | 69.7644 | 69.7644 | 69.7644 | 69.7644 | 69.7644 | 69.7644 | 69.7644 | 69.7644 | 69.7644 | 73.3279 | 69.7644 |
| KPI: net revenue per order | WALMART US (WFS) | net / orders | 69.4859 | 65.8285 | 69.6291 | 67.1405 | 67.2068 | 68.3007 | 64.2049 | 65.2206 | 58.6021 | 58.6021 | 58.6021 | 58.6021 | 58.6021 | 58.6021 | 58.6021 | 58.6021 | 58.6021 | 58.6021 | 58.6021 | 58.6021 | 58.6021 | 58.6021 | 58.6021 | 58.6021 | 62.5366 | 58.6021 |
| KPI: discount rate % of gross | WALMART US (WFS) | 4.85% | 5.34% | 4.89% | 5.06% | 5.48% | 4.72% | 4.78% | 4.44% | 6% | 6% | 6% | 6% | 6% | 6% | 6% | 6% | 6% | 6% | 6% | 6% | 6% | 6% | 6% | 6% | 5.43% | 6% | |
| KPI: refund rate % of gross | WALMART US (WFS) | 9.28% | 9.23% | 8.82% | 9.43% | 8.38% | 7.81% | 8.39% | 8.52% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 9.28% | 10% | |
| KPI: variable channel costs % of net revenue | WALMART US (WFS) | 26.51% | 26.83% | 26.02% | 26.39% | 26.23% | 26.13% | 26.55% | 26.54% | 27.43% | 27.43% | 27.43% | 27.43% | 27.43% | 27.43% | 27.43% | 27.43% | 27.43% | 27.43% | 27.43% | 27.43% | 27.43% | 27.43% | 27.43% | 27.43% | 26.89% | 27.43% | |
| KPI: paid media % of net revenue | WALMART US (WFS) | 14.65% | 15.56% | 14.49% | 13.89% | 12.93% | 13.19% | 11.79% | 13.29% | 15% | 15% | 15% | 15% | 15% | 15% | 15% | 15% | 15% | 15% | 15% | 15% | 15% | 15% | 15% | 15% | 14.17% | 15% | |
| KPI: CM2 per order | WALMART US (WFS) | CM2 / orders | 17.1329 | 14.8679 | 16.7627 | 15.7864 | 16.0802 | 16.4013 | 15.3494 | 14.1532 | 9.4592 | 9.3219 | 9.1839 | 9.045 | 8.9054 | 8.765 | 8.6238 | 8.4818 | 8.339 | 8.1954 | 8.051 | 7.9057 | 7.7597 | 7.6128 | 7.4651 | 7.3165 | 12.3248 | 8.001 |
| Orders | ALL CHANNELS | sum of channels | 4,190 | 3,892 | 4,581 | 4,860 | 5,350 | 5,184 | 4,878 | 4,913 | 5,536.3423 | 6,312.2226 | 8,974.4286 | 7,899.9291 | 4,961.8767 | 4,652.1102 | 5,275.0204 | 5,494.0855 | 5,835.5076 | 5,701.9788 | 5,445.0683 | 5,366.7551 | 6,086.1423 | 6,940.8446 | 9,870.7108 | 8,691.1487 | 66,570.9226 | 74,321.2489 |
| Units sold | ALL CHANNELS | sum of channels | 5,156 | 4,804 | 5,685 | 6,001 | 6,619 | 6,362 | 5,971 | 6,096 | 6,707.0063 | 7,645.6288 | 10,868.3311 | 9,565.4286 | 6,006.928 | 5,630.9505 | 6,383.8277 | 6,647.7973 | 7,059.7021 | 6,896.9768 | 6,585.0939 | 6,489.2714 | 7,357.8655 | 8,389.7244 | 11,929.1496 | 10,501.8059 | 81,480.3947 | 89,879.0932 |
| Gross sales ex VAT | ALL CHANNELS | sum of channels | 299,665.099 | 283,210.8236 | 331,649.209 | 349,637.9049 | 391,152.6385 | 372,982.3208 | 344,637.9566 | 356,146.963 | 390,460.1057 | 445,067.9937 | 632,617.8773 | 556,735.2547 | 349,592.9367 | 327,686.1692 | 371,470.2109 | 386,800.7348 | 410,736.0711 | 401,238.3517 | 383,065.5619 | 377,463.3714 | 427,955.6075 | 487,935.9816 | 693,734.3296 | 610,683.9595 | 4,753,964.1467 | 5,228,363.2859 |
| Discounts and coupons | ALL CHANNELS | sum of channels | -17,019.471 | -18,802.7329 | -21,523.6046 | -21,757.5807 | -23,482.1956 | -22,488.8845 | -21,694.0125 | -21,400.3584 | -28,929.7818 | -32,946.9294 | -46,789.6011 | -41,141.0264 | -25,811.1162 | -24,172.3688 | -27,377.9728 | -28,482.6256 | -30,218.3157 | -29,493.3277 | -28,132.4552 | -27,696.3024 | -31,373.099 | -35,738.1892 | -50,766.0262 | -44,648.4178 | -317,976.1789 | -383,910.2167 |
| Refunds and returns | ALL CHANNELS | sum of channels | -20,746.4093 | -19,305.0999 | -22,416.0114 | -23,553.744 | -26,382.9232 | -26,154.2599 | -23,211.7663 | -27,041.5448 | -33,849.2743 | -38,596.5174 | -54,879.8704 | -48,313.7784 | -30,348.4417 | -28,456.6735 | -32,270.3066 | -33,614.0063 | -35,706.767 | -34,893.5881 | -33,325.1891 | -32,849.704 | -37,257.466 | -42,494.8401 | -60,440.2313 | -53,224.2852 | -364,451.1992 | -454,881.499 |
| Shipping income | ALL CHANNELS | sum of channels | 5,655 | 5,759 | 6,668 | 6,672 | 7,610 | 7,608 | 6,829 | 6,827 | 7,002.0782 | 7,953.8164 | 11,266.2764 | 9,880.2555 | 6,182.3461 | 5,774.45 | 6,522.7228 | 6,767.6071 | 7,160.5114 | 6,969.5918 | 6,629.6717 | 6,508.7556 | 7,352.1822 | 8,351.5072 | 11,829.5902 | 10,374.2683 | 89,730.4266 | 90,423.2045 |
| NET REVENUE | ALL CHANNELS | sum of channels | 267,554.2186 | 250,861.9907 | 294,377.593 | 310,998.5803 | 348,897.5196 | 331,947.1764 | 306,561.1778 | 314,532.0598 | 334,683.1278 | 381,478.3634 | 542,214.6822 | 477,160.7054 | 299,615.7249 | 280,831.577 | 318,344.6543 | 331,471.71 | 351,971.4999 | 343,821.0276 | 328,237.5892 | 323,426.1206 | 366,677.2246 | 418,054.4594 | 594,357.6623 | 523,185.5248 | 4,161,267.1952 | 4,479,994.7747 |
| Units returned (memo) | ALL CHANNELS | sum of channels | 342 | 334 | 404 | 401 | 457 | 453 | 410 | 452 | 583.0521 | 664.8691 | 945.4332 | 832.3735 | 522.893 | 490.331 | 556.0795 | 579.2717 | 615.3759 | 601.3997 | 574.4041 | 566.2437 | 642.2615 | 732.5902 | 1,042.0224 | 917.6699 | 6,278.7279 | 7,840.5428 |
| Cost of goods shipped | ALL CHANNELS | sum of channels | -101,786.83 | -96,106.62 | -113,930.99 | -120,210.18 | -135,205.82 | -129,855.48 | -120,311.83 | -124,320.12 | -137,952.1287 | -158,156.0243 | -226,104.2079 | -200,135.3883 | -126,399.6775 | -119,165.2836 | -135,870.1722 | -142,297.1126 | -151,977.9128 | -149,323.8133 | -143,386.7155 | -142,108.4693 | -162,051.6199 | -185,834.8563 | -265,746.3813 | -235,288.4964 | -1,664,075.6192 | -1,959,450.5106 |
| Returned stock recovered | ALL CHANNELS | sum of channels | 4,379 | 4,195 | 5,358 | 4,977 | 6,033 | 6,515 | 5,325 | 5,839 | 6,597.0278 | 7,565.816 | 10,820.0579 | 9,580.6839 | 6,053.0054 | 5,708.5801 | 6,511.1322 | 6,821.5537 | 7,288.2507 | 7,163.55 | 6,881.2182 | 6,822.3557 | 7,782.6328 | 8,928.1176 | 12,772.0448 | 11,312.4041 | 77,184.5856 | 94,044.8452 |
| COST OF GOODS SOLD | ALL CHANNELS | sum of channels | -97,407.83 | -91,911.62 | -108,572.99 | -115,233.18 | -129,172.82 | -123,340.48 | -114,986.83 | -118,481.12 | -131,355.1008 | -150,590.2084 | -215,284.15 | -190,554.7043 | -120,346.6722 | -113,456.7035 | -129,359.04 | -135,475.5589 | -144,689.6621 | -142,160.2633 | -136,505.4972 | -135,286.1136 | -154,268.9871 | -176,906.7387 | -252,974.3365 | -223,976.0923 | -1,586,891.0336 | -1,865,405.6654 |
| GROSS PROFIT | ALL CHANNELS | sum of channels | 170,146.3886 | 158,950.3707 | 185,804.603 | 195,765.4003 | 219,724.6996 | 208,606.6964 | 191,574.3478 | 196,050.9398 | 203,328.027 | 230,888.155 | 326,930.5322 | 286,606.001 | 179,269.0528 | 167,374.8734 | 188,985.6144 | 195,996.1511 | 207,281.8378 | 201,660.7644 | 191,732.092 | 188,140.0069 | 212,408.2375 | 241,147.7207 | 341,383.3258 | 299,209.4326 | 2,574,376.1616 | 2,614,589.1093 |
| Marketplace, referral and payment fees | ALL CHANNELS | sum of channels | -25,180.2124 | -22,538.6724 | -27,025.749 | -29,644.1466 | -32,834.6837 | -31,540.3646 | -28,941.4425 | -29,921.6667 | -32,397.8593 | -36,999.0444 | -52,690.2697 | -46,458.246 | -29,228.2056 | -27,448.797 | -31,175.6247 | -32,524.0547 | -34,602.4377 | -33,866.7072 | -32,394.4446 | -31,981.5369 | -36,328.7541 | -41,499.423 | -59,115.3109 | -52,137.5975 | -396,172.3572 | -442,302.8939 |
| Fulfilment, shipping, storage and inbound | ALL CHANNELS | sum of channels | -34,760.8301 | -32,863.6013 | -38,712.7186 | -41,453.9295 | -45,080.1572 | -46,109.1227 | -41,415.0624 | -41,677.4767 | -48,998.0848 | -59,881.1047 | -85,091.7146 | -74,864.3937 | -43,813.5085 | -41,054.5754 | -46,524.7922 | -48,428.7941 | -51,408.3943 | -50,202.7343 | -47,912.7047 | -47,195.8636 | -53,490.7003 | -65,419.4591 | -92,982.196 | -81,824.6046 | -590,908.1966 | -670,258.3272 |
| Total variable channel costs | ALL CHANNELS | sum of channels | -59,941.0425 | -55,402.2738 | -65,738.4677 | -71,098.0761 | -77,914.841 | -77,649.4874 | -70,356.5049 | -71,599.1434 | -81,395.9441 | -96,880.1491 | -137,781.9843 | -121,322.6397 | -73,041.7141 | -68,503.3725 | -77,700.4169 | -80,952.8488 | -86,010.832 | -84,069.4414 | -80,307.1493 | -79,177.4005 | -89,819.4545 | -106,918.8822 | -152,097.507 | -133,962.2021 | -987,080.5538 | -1,112,561.2212 |
| CONTRIBUTION BEFORE MARKETING (CM1) | ALL CHANNELS | sum of channels | 110,205.3462 | 103,548.097 | 120,066.1353 | 124,667.3242 | 141,809.8587 | 130,957.2091 | 121,217.8429 | 124,451.7965 | 121,932.0829 | 134,008.0059 | 189,148.5479 | 165,283.3613 | 106,227.3387 | 98,871.501 | 111,285.1975 | 115,043.3022 | 121,271.0058 | 117,591.323 | 111,424.9427 | 108,962.6065 | 122,588.783 | 134,228.8385 | 189,285.8188 | 165,247.2305 | 1,587,295.6078 | 1,502,027.8881 |
| Paid media: Meta | ALL CHANNELS | sum of channels | -14,925 | -15,728 | -19,266 | -17,843 | -20,699 | -20,117 | -19,621 | -20,485 | -24,668.5067 | -28,021.5054 | -39,691.3894 | -34,808.4012 | -21,780.5687 | -20,343.54 | -22,979.7248 | -23,842.4587 | -25,226.6708 | -24,554.0562 | -23,356.5086 | -22,930.5178 | -25,901.932 | -29,422.5806 | -41,675.9589 | -36,548.8213 | -275,873.8027 | -318,563.3384 |
| Paid media: Google | ALL CHANNELS | sum of channels | -6,396 | -6,740 | -8,257 | -7,647 | -8,871 | -8,621 | -8,409 | -8,779 | -10,572.2171 | -12,009.2166 | -17,010.5955 | -14,917.8862 | -9,334.5295 | -8,718.66 | -9,848.4535 | -10,218.1966 | -10,811.4304 | -10,523.1669 | -10,009.9323 | -9,827.3648 | -11,100.828 | -12,609.6774 | -17,861.1252 | -15,663.7806 | -118,229.9154 | -136,527.145 |
| Amazon advertising | ALL CHANNELS | sum of channels | -11,057 | -9,410 | -11,456 | -13,283 | -15,111 | -13,890 | -12,615 | -11,563 | -16,124.9761 | -18,387.8647 | -26,146.8728 | -23,019.2486 | -14,459.7205 | -13,558.1622 | -15,374.5615 | -16,013.7324 | -17,009.2469 | -16,620.0377 | -15,870.8541 | -15,641.9125 | -17,737.4738 | -20,226.6512 | -28,761.5601 | -25,321.1735 | -182,063.9623 | -216,595.0865 |
| Walmart Connect advertising | ALL CHANNELS | sum of channels | -2,056.9498 | -2,387.1278 | -3,217.6806 | -3,833.0241 | -4,101.4625 | -5,045.1264 | -4,421.0526 | -6,129.0323 | -6,186.8109 | -7,130.5906 | -10,248.0303 | -9,118.8114 | -5,789.3983 | -5,486.5685 | -6,288.2407 | -6,619.8086 | -7,106.6413 | -7,018.3942 | -6,773.802 | -6,747.587 | -7,733.5136 | -8,913.2382 | -12,810.0378 | -11,398.5143 | -63,875.6992 | -92,685.7446 |
| Total paid media | ALL CHANNELS | sum of channels | -34,434.9498 | -34,265.1278 | -42,196.6806 | -42,606.0241 | -48,782.4625 | -47,673.1264 | -45,066.0526 | -46,956.0323 | -57,552.5108 | -65,549.1772 | -93,096.888 | -81,864.3475 | -51,364.2171 | -48,106.9306 | -54,490.9806 | -56,694.1963 | -60,153.9894 | -58,715.655 | -56,011.097 | -55,147.3821 | -62,473.7473 | -71,172.1474 | -101,108.6821 | -88,932.2896 | -640,043.3796 | -764,371.3146 |
| CONTRIBUTION AFTER MARKETING (CM2) | ALL CHANNELS | sum of channels | 75,770.3964 | 69,282.9692 | 77,869.4547 | 82,061.3001 | 93,027.3962 | 83,284.0827 | 76,151.7903 | 77,495.7642 | 64,379.5721 | 68,458.8286 | 96,051.66 | 83,419.0138 | 54,863.1216 | 50,764.5703 | 56,794.2169 | 58,349.106 | 61,117.0164 | 58,875.6679 | 55,413.8457 | 53,815.2244 | 60,115.0357 | 63,056.6911 | 88,177.1367 | 76,314.9409 | 947,252.2282 | 737,656.5736 |
| Gross margin % | ALL CHANNELS | 63.59% | 63.36% | 63.12% | 62.95% | 62.98% | 62.84% | 62.49% | 62.33% | 60.75% | 60.52% | 60.3% | 60.06% | 59.83% | 59.6% | 59.37% | 59.13% | 58.89% | 58.65% | 58.41% | 58.17% | 57.93% | 57.68% | 57.44% | 57.19% | 61.87% | 58.36% | |
| CM1 % | ALL CHANNELS | 41.19% | 41.28% | 40.79% | 40.09% | 40.65% | 39.45% | 39.54% | 39.57% | 36.43% | 35.13% | 34.88% | 34.64% | 35.45% | 35.21% | 34.96% | 34.71% | 34.45% | 34.2% | 33.95% | 33.69% | 33.43% | 32.11% | 31.85% | 31.58% | 38.14% | 33.53% | |
| CM2 % | ALL CHANNELS | 28.32% | 27.62% | 26.45% | 26.39% | 26.66% | 25.09% | 24.84% | 24.64% | 19.24% | 17.95% | 17.71% | 17.48% | 18.31% | 18.08% | 17.84% | 17.6% | 17.36% | 17.12% | 16.88% | 16.64% | 16.39% | 15.08% | 14.84% | 14.59% | 22.76% | 16.47% | |
| Paid media % of net revenue | ALL CHANNELS | 12.87% | 13.66% | 14.33% | 13.7% | 13.98% | 14.36% | 14.7% | 14.93% | 17.2% | 17.18% | 17.17% | 17.16% | 17.14% | 17.13% | 17.12% | 17.1% | 17.09% | 17.08% | 17.06% | 17.05% | 17.04% | 17.02% | 17.01% | 17% | 15.38% | 17.06% | |
| Marketing efficiency ratio (net revenue / total paid media) | ALL CHANNELS | 7.7698 | 7.3212 | 6.9763 | 7.2994 | 7.1521 | 6.963 | 6.8025 | 6.6984 | 5.8153 | 5.8197 | 5.8242 | 5.8287 | 5.8332 | 5.8377 | 5.8422 | 5.8467 | 5.8512 | 5.8557 | 5.8602 | 5.8648 | 5.8693 | 5.8738 | 5.8784 | 5.883 | 6.5015 | 5.861 |
| label | basis | section | format | kind | bold | value c | value d |
|---|---|---|---|---|---|---|---|
| Deseasonalised monthly run-rate units (latest actual months per Assumptions) | helper: single value in column C | SHOPIFY EU (DTC) | int | calc | False | 2,905.6944 | |
| Deseasonalised monthly run-rate units (latest actual months per Assumptions) | helper: single value in column C | AMAZON EU (FBA) | int | calc | False | 2,994.4444 | |
| Deseasonalised monthly run-rate units (latest actual months per Assumptions) | helper: single value in column C | WALMART US (WFS) | int | calc | False | 823.4432 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Shopify EU (DTC): share of gross sales, Cookware | CATEGORY SHARE OF CHANNEL GROSS SALES (allocation keys) | Volume_Price | 42.3% | 44.01% | 41.41% | 41.92% | 44.79% | 42.61% | 41.65% | 42.41% | 42.89% | 42.89% | 42.89% | 42.89% | 42.89% | 42.89% | 42.89% | 42.89% | 42.89% | 42.89% | 42.89% | 42.89% | 42.89% | 42.89% | 42.89% | 42.89% | ||
| Shopify EU (DTC): share of gross sales, Knives | CATEGORY SHARE OF CHANNEL GROSS SALES (allocation keys) | Volume_Price | 17.54% | 15.96% | 16.59% | 16.89% | 15.9% | 17.23% | 16.31% | 17.27% | 17.02% | 17.02% | 17.02% | 17.02% | 17.02% | 17.02% | 17.02% | 17.02% | 17.02% | 17.02% | 17.02% | 17.02% | 17.02% | 17.02% | 17.02% | 17.02% | ||
| Shopify EU (DTC): share of gross sales, Textiles | CATEGORY SHARE OF CHANNEL GROSS SALES (allocation keys) | Volume_Price | 20.53% | 20.43% | 21.75% | 21.41% | 20.16% | 20.34% | 21.67% | 20.3% | 20.17% | 20.17% | 20.17% | 20.17% | 20.17% | 20.17% | 20.17% | 20.17% | 20.17% | 20.17% | 20.17% | 20.17% | 20.17% | 20.17% | 20.17% | 20.17% | ||
| Shopify EU (DTC): share of gross sales, Tableware | CATEGORY SHARE OF CHANNEL GROSS SALES (allocation keys) | Volume_Price | 12% | 12.06% | 12.4% | 11.54% | 11.81% | 11.97% | 12.25% | 12.32% | 12.06% | 12.06% | 12.06% | 12.06% | 12.06% | 12.06% | 12.06% | 12.06% | 12.06% | 12.06% | 12.06% | 12.06% | 12.06% | 12.06% | 12.06% | 12.06% | ||
| Shopify EU (DTC): share of gross sales, Storage | CATEGORY SHARE OF CHANNEL GROSS SALES (allocation keys) | Volume_Price | 7.63% | 7.54% | 7.84% | 8.24% | 7.34% | 7.85% | 8.12% | 7.7% | 7.85% | 7.85% | 7.85% | 7.85% | 7.85% | 7.85% | 7.85% | 7.85% | 7.85% | 7.85% | 7.85% | 7.85% | 7.85% | 7.85% | 7.85% | 7.85% | ||
| Amazon EU (FBA): share of gross sales, Cookware | CATEGORY SHARE OF CHANNEL GROSS SALES (allocation keys) | Volume_Price | 35.59% | 36.1% | 37.17% | 34.96% | 35.66% | 37.29% | 34.12% | 34.09% | 35.15% | 35.15% | 35.15% | 35.15% | 35.15% | 35.15% | 35.15% | 35.15% | 35.15% | 35.15% | 35.15% | 35.15% | 35.15% | 35.15% | 35.15% | 35.15% | ||
| Amazon EU (FBA): share of gross sales, Knives | CATEGORY SHARE OF CHANNEL GROSS SALES (allocation keys) | Volume_Price | 23.71% | 23.98% | 22.75% | 24.72% | 24.32% | 23.91% | 24.96% | 24.14% | 24.47% | 24.47% | 24.47% | 24.47% | 24.47% | 24.47% | 24.47% | 24.47% | 24.47% | 24.47% | 24.47% | 24.47% | 24.47% | 24.47% | 24.47% | 24.47% | ||
| Amazon EU (FBA): share of gross sales, Textiles | CATEGORY SHARE OF CHANNEL GROSS SALES (allocation keys) | Volume_Price | 17.14% | 16.5% | 17.16% | 17.86% | 17.06% | 15.37% | 16.2% | 17.72% | 16.44% | 16.44% | 16.44% | 16.44% | 16.44% | 16.44% | 16.44% | 16.44% | 16.44% | 16.44% | 16.44% | 16.44% | 16.44% | 16.44% | 16.44% | 16.44% | ||
| Amazon EU (FBA): share of gross sales, Tableware | CATEGORY SHARE OF CHANNEL GROSS SALES (allocation keys) | Volume_Price | 15.06% | 15.32% | 14.88% | 15.03% | 15.34% | 15.15% | 16.92% | 16.06% | 16.03% | 16.03% | 16.03% | 16.03% | 16.03% | 16.03% | 16.03% | 16.03% | 16.03% | 16.03% | 16.03% | 16.03% | 16.03% | 16.03% | 16.03% | 16.03% | ||
| Amazon EU (FBA): share of gross sales, Storage | CATEGORY SHARE OF CHANNEL GROSS SALES (allocation keys) | Volume_Price | 8.51% | 8.1% | 8.04% | 7.42% | 7.62% | 8.28% | 7.8% | 7.99% | 7.91% | 7.91% | 7.91% | 7.91% | 7.91% | 7.91% | 7.91% | 7.91% | 7.91% | 7.91% | 7.91% | 7.91% | 7.91% | 7.91% | 7.91% | 7.91% | ||
| Walmart US (WFS): share of gross sales, Cookware | CATEGORY SHARE OF CHANNEL GROSS SALES (allocation keys) | Volume_Price | 47.24% | 45.33% | 48.07% | 47.22% | 49.28% | 48.59% | 45.55% | 47.24% | 46.68% | 46.68% | 46.68% | 46.68% | 46.68% | 46.68% | 46.68% | 46.68% | 46.68% | 46.68% | 46.68% | 46.68% | 46.68% | 46.68% | 46.68% | 46.68% | ||
| Walmart US (WFS): share of gross sales, Knives | CATEGORY SHARE OF CHANNEL GROSS SALES (allocation keys) | Volume_Price | 16.47% | 16.11% | 17.51% | 17.52% | 16.44% | 16.58% | 17.29% | 17.15% | 16.99% | 16.99% | 16.99% | 16.99% | 16.99% | 16.99% | 16.99% | 16.99% | 16.99% | 16.99% | 16.99% | 16.99% | 16.99% | 16.99% | 16.99% | 16.99% | ||
| Walmart US (WFS): share of gross sales, Textiles | CATEGORY SHARE OF CHANNEL GROSS SALES (allocation keys) | Volume_Price | 14.12% | 15.37% | 13.57% | 13.9% | 14.34% | 13.58% | 14.59% | 13.58% | 14.03% | 14.03% | 14.03% | 14.03% | 14.03% | 14.03% | 14.03% | 14.03% | 14.03% | 14.03% | 14.03% | 14.03% | 14.03% | 14.03% | 14.03% | 14.03% | ||
| Walmart US (WFS): share of gross sales, Tableware | CATEGORY SHARE OF CHANNEL GROSS SALES (allocation keys) | Volume_Price | 15.53% | 16.15% | 14.26% | 14.6% | 13.77% | 14.76% | 15.23% | 15.19% | 15.31% | 15.31% | 15.31% | 15.31% | 15.31% | 15.31% | 15.31% | 15.31% | 15.31% | 15.31% | 15.31% | 15.31% | 15.31% | 15.31% | 15.31% | 15.31% | ||
| Walmart US (WFS): share of gross sales, Storage | CATEGORY SHARE OF CHANNEL GROSS SALES (allocation keys) | Volume_Price | 6.64% | 7.04% | 6.59% | 6.76% | 6.17% | 6.5% | 7.34% | 6.85% | 6.99% | 6.99% | 6.99% | 6.99% | 6.99% | 6.99% | 6.99% | 6.99% | 6.99% | 6.99% | 6.99% | 6.99% | 6.99% | 6.99% | 6.99% | 6.99% | ||
| Units sold | COOKWARE | Volume_Price | 1,033 | 992 | 1,168 | 1,197 | 1,391 | 1,353 | 1,189 | 1,235 | 1,372.169 | 1,564.5077 | 2,224.4092 | 1,958.1473 | 1,229.9409 | 1,153.2041 | 1,307.6758 | 1,362.0497 | 1,446.7705 | 1,413.7477 | 1,350.134 | 1,330.805 | 1,509.3006 | 1,721.3885 | 2,448.2166 | 2,155.8344 | 16,677.2333 | 18,429.0676 |
| Gross sales ex VAT | COOKWARE | Volume_Price | 117,992.4349 | 115,090.4226 | 132,903.3927 | 137,393.7019 | 161,173.8608 | 153,140.4284 | 134,706.7455 | 142,054.4204 | 156,715.7428 | 178,650.7968 | 253,959.1971 | 223,519.9868 | 140,370.781 | 131,589.0908 | 149,188.2996 | 155,363.2708 | 164,996.7951 | 161,201.1047 | 153,919.2432 | 151,687.6369 | 172,001.0076 | 196,134.2133 | 278,896.6474 | 245,543.0095 | 1,907,301.1307 | 2,100,891.0999 |
| Discounts and coupons (allocated) | COOKWARE | channel x share | -6,901.069 | -7,864.571 | -8,725.5357 | -8,802.2113 | -9,923.5842 | -9,373.9707 | -8,748.9454 | -8,735.275 | -11,889.1866 | -13,540.6967 | -19,230.7137 | -16,909.9413 | -10,609.517 | -9,936.4403 | -11,254.7705 | -11,709.5464 | -12,423.8435 | -12,126.5185 | -11,567.716 | -11,389.1258 | -12,901.9584 | -14,698.1065 | -20,880.1525 | -18,365.3516 | -130,645.7007 | -157,863.0469 |
| Refunds and returns (allocated) | COOKWARE | channel x share | -8,136.9197 | -7,708.785 | -8,973.4575 | -9,315.5102 | -10,885.9227 | -10,719.2285 | -9,126.797 | -10,775.2193 | -13,568.7687 | -15,473.9274 | -22,005.3483 | -19,375.3829 | -12,172.5397 | -11,415.5238 | -12,947.4166 | -13,488.6983 | -14,330.8332 | -14,006.8062 | -13,379.5073 | -13,190.8993 | -14,963.4988 | -17,070.0338 | -24,283.0984 | -21,387.9462 | -146,065.2671 | -182,636.8015 |
| Shipping income (allocated, Shopify) | COOKWARE | channel x share | 2,392.2658 | 2,534.8032 | 2,761.4989 | 2,797.1086 | 3,408.613 | 3,241.5212 | 2,843.9631 | 2,895.4878 | 3,003.3774 | 3,411.6032 | 4,832.4054 | 4,237.9042 | 2,651.7726 | 2,476.8151 | 2,797.7692 | 2,902.8065 | 3,071.3336 | 2,989.4432 | 2,843.6424 | 2,791.7782 | 3,153.5463 | 3,582.1834 | 5,074.0256 | 4,449.7994 | 38,360.5518 | 38,784.9155 |
| NET REVENUE | COOKWARE | 105,346.712 | 102,051.8698 | 117,965.8984 | 122,073.089 | 143,772.9669 | 136,288.7504 | 119,674.9662 | 125,439.414 | 134,261.1649 | 153,047.7759 | 217,555.5404 | 191,472.5668 | 120,240.4969 | 112,713.9417 | 127,783.8816 | 133,067.8326 | 141,313.4521 | 138,057.2232 | 131,815.6623 | 129,899.39 | 147,289.0967 | 167,948.2564 | 238,807.4221 | 210,239.5111 | 1,668,950.7148 | 1,799,176.167 | |
| Cost of goods shipped | COOKWARE | Volume_Price | -41,216.7 | -39,858.56 | -47,140.48 | -48,670.02 | -57,114.46 | -55,148.28 | -48,523.09 | -51,067.25 | -57,060.0017 | -65,426.0205 | -93,548.3528 | -82,816.2328 | -52,312.2005 | -49,325.7365 | -56,249.1716 | -58,919.3097 | -62,938.0065 | -61,849.1761 | -59,400.145 | -58,880.7999 | -67,155.8243 | -77,025.6682 | -110,167.902 | -97,559.4339 | -687,589.4479 | -811,783.3741 |
| Returned stock recovered (allocated) | COOKWARE | channel x share | 1,706.0786 | 1,671.2438 | 2,120.8876 | 1,952.7877 | 2,476.8921 | 2,651.9673 | 2,080.9532 | 2,309.4775 | 2,638.6056 | 3,026.5664 | 4,329.0609 | 3,833.8202 | 2,422.5839 | 2,285.1244 | 2,606.8359 | 2,731.6017 | 2,919.0109 | 2,869.5944 | 2,757.0131 | 2,733.9503 | 3,119.371 | 3,579.2012 | 5,121.2251 | 4,536.8775 | 30,798.341 | 37,682.3894 |
| COST OF GOODS SOLD | COOKWARE | -39,510.6214 | -38,187.3162 | -45,019.5924 | -46,717.2323 | -54,637.5679 | -52,496.3127 | -46,442.1368 | -48,757.7725 | -54,421.396 | -62,399.4542 | -89,219.2919 | -78,982.4127 | -49,889.6166 | -47,040.6121 | -53,642.3357 | -56,187.708 | -60,018.9956 | -58,979.5817 | -56,643.1319 | -56,146.8496 | -64,036.4533 | -73,446.467 | -105,046.6769 | -93,022.5564 | -656,791.1069 | -774,100.9847 | |
| GROSS PROFIT | COOKWARE | 65,836.0906 | 63,864.5537 | 72,946.306 | 75,355.8568 | 89,135.3989 | 83,792.4377 | 73,232.8294 | 76,681.6414 | 79,839.7689 | 90,648.3218 | 128,336.2485 | 112,490.1542 | 70,350.8803 | 65,673.3296 | 74,141.546 | 76,880.1246 | 81,294.4565 | 79,077.6416 | 75,172.5304 | 73,752.5404 | 83,252.6435 | 94,501.7894 | 133,760.7452 | 117,216.9547 | 1,012,159.6079 | 1,025,075.1822 | |
| Gross margin % | COOKWARE | 62.49% | 62.58% | 61.84% | 61.73% | 62% | 61.48% | 61.19% | 61.13% | 59.47% | 59.23% | 58.99% | 58.75% | 58.51% | 58.27% | 58.02% | 57.78% | 57.53% | 57.28% | 57.03% | 56.78% | 56.52% | 56.27% | 56.01% | 55.75% | 60.65% | 56.97% | |
| Variable channel costs (allocated) | COOKWARE | channel x share | -23,136.2529 | -22,024.1876 | -26,084.7543 | -27,414.6498 | -31,376.4919 | -31,457.6003 | -27,009.465 | -28,050.3118 | -32,103.5697 | -38,042.7777 | -54,112.3705 | -47,655.6181 | -28,827.0549 | -27,040.4915 | -30,676.1426 | -31,965.8144 | -33,969.1358 | -33,208.4576 | -31,728.1999 | -31,287.7718 | -35,499.9288 | -42,071.5079 | -59,860.4612 | -52,733.4328 | -388,468.0495 | -438,868.3992 |
| CONTRIBUTION BEFORE MARKETING (CM1) | COOKWARE | 42,699.8378 | 41,840.3661 | 46,861.5518 | 47,941.2069 | 57,758.907 | 52,334.8374 | 46,223.3644 | 48,631.3297 | 47,736.1992 | 52,605.544 | 74,223.8781 | 64,834.5361 | 41,523.8254 | 38,632.8382 | 43,465.4034 | 44,914.3102 | 47,325.3207 | 45,869.184 | 43,444.3305 | 42,464.7686 | 47,752.7147 | 52,430.2815 | 73,900.284 | 64,483.5219 | 623,691.5584 | 586,206.7831 | |
| Paid media (allocated) | COOKWARE | channel x share | -13,925.982 | -14,368.4879 | -17,203.6339 | -17,140.1385 | -20,655.118 | -19,874.429 | -17,991.5917 | -19,249.4338 | -23,671.7033 | -26,962.2327 | -38,295.531 | -33,676.9708 | -21,131.2476 | -19,792.4401 | -22,420.4603 | -23,328.548 | -24,753.9065 | -24,163.7558 | -23,052.4369 | -22,698.697 | -25,716.2644 | -29,299.1985 | -41,626.5596 | -36,616.6832 | -263,015.2525 | -314,600.1979 |
| CONTRIBUTION AFTER MARKETING (CM2) | COOKWARE | 28,773.8558 | 27,471.8781 | 29,657.9179 | 30,801.0684 | 37,103.789 | 32,460.4084 | 28,231.7727 | 29,381.8959 | 24,064.496 | 25,643.3113 | 35,928.347 | 31,157.5653 | 20,392.5778 | 18,840.398 | 21,044.943 | 21,585.7622 | 22,571.4142 | 21,705.4282 | 20,391.8936 | 19,766.0716 | 22,036.4503 | 23,131.083 | 32,273.7244 | 27,866.8387 | 360,676.3059 | 271,606.5852 | |
| CM2 % | COOKWARE | 27.31% | 26.92% | 25.14% | 25.23% | 25.81% | 23.82% | 23.59% | 23.42% | 17.92% | 16.76% | 16.51% | 16.27% | 16.96% | 16.72% | 16.47% | 16.22% | 15.97% | 15.72% | 15.47% | 15.22% | 14.96% | 13.77% | 13.51% | 13.25% | 21.61% | 15.1% | |
| CM2 per unit | COOKWARE | 27.8547 | 27.6934 | 25.3921 | 25.7319 | 26.6742 | 23.9914 | 23.7441 | 23.791 | 17.5376 | 16.3907 | 16.1519 | 15.9118 | 16.5801 | 16.3374 | 16.0934 | 15.848 | 15.6012 | 15.3531 | 15.1036 | 14.8527 | 14.6004 | 13.4375 | 13.1825 | 12.9262 | 21.6269 | 14.7379 | |
| Days of inventory on hand (Inventory) | COOKWARE | Inventory | 198.2665 | 158.3554 | 118.6343 | 82.403 | 101.1764 | 72.8462 | 55.8816 | 23.4995 | 68.6219 | 114.2673 | 48.6368 | 41.0583 | 106.1934 | 74.9371 | 70.3551 | 67.1937 | 66.0047 | 60.4125 | 64.4317 | 76.6062 | 72.1481 | 96.0668 | 55.7041 | 65 | 41.0583 | 65 |
| Units sold | KNIVES | Volume_Price | 896 | 805 | 935 | 1,046 | 1,114 | 1,095 | 1,000 | 1,021 | 1,137.7341 | 1,297.0816 | 1,843.9869 | 1,623.0771 | 1,019.3556 | 955.6358 | 1,083.498 | 1,128.3914 | 1,198.4012 | 1,170.8662 | 1,118.0003 | 1,101.8084 | 1,249.3697 | 1,424.6709 | 2,025.8293 | 1,783.5388 | 13,813.8795 | 15,259.3654 |
| Gross sales ex VAT | KNIVES | Volume_Price | 61,182.0797 | 55,166.5363 | 64,193.1438 | 71,511.7771 | 76,851.3535 | 74,508.2643 | 68,715.3496 | 70,976.4718 | 78,584.9785 | 89,581.1655 | 127,337.9534 | 112,070.1008 | 70,376.3738 | 65,969.6372 | 74,787.7149 | 77,877.5672 | 82,699.9527 | 80,790.5731 | 77,133.9707 | 76,008.1569 | 86,177.7967 | 98,258.3002 | 139,703.6558 | 122,980.9139 | 950,679.1744 | 1,052,764.6129 |
| Discounts and coupons (allocated) | KNIVES | channel x share | -3,286.8043 | -3,432.4456 | -3,976.8773 | -4,141.3983 | -4,376.0741 | -4,276.8265 | -3,980.0511 | -4,067.9413 | -5,530.0872 | -6,298.8734 | -8,946.5899 | -7,867.6077 | -4,936.656 | -4,623.8412 | -5,237.713 | -5,449.7457 | -5,782.576 | -5,644.5433 | -5,384.7515 | -5,301.904 | -6,006.4595 | -6,842.9563 | -9,721.5047 | -8,550.9523 | -60,181.5768 | -73,483.6035 |
| Refunds and returns (allocated) | KNIVES | channel x share | -4,278.3914 | -3,905.1077 | -4,408.4542 | -4,807.3324 | -5,198.0631 | -5,272.7858 | -4,604.8245 | -5,416.9159 | -6,852.6173 | -7,813.7544 | -11,110.3473 | -9,781.0815 | -6,144.0107 | -5,760.9986 | -6,533.0075 | -6,804.9528 | -7,228.5049 | -7,063.7452 | -6,746.0844 | -6,649.6483 | -7,541.6589 | -8,601.5044 | -12,233.4021 | -10,772.3921 | -73,449.6754 | -92,079.9098 |
| Shipping income (allocated, Shopify) | KNIVES | channel x share | 991.8433 | 919.2095 | 1,106.174 | 1,126.772 | 1,209.7933 | 1,310.5197 | 1,114.0038 | 1,178.8389 | 1,191.6976 | 1,353.6758 | 1,917.43 | 1,681.5403 | 1,052.1858 | 982.7651 | 1,110.1152 | 1,151.7925 | 1,218.6617 | 1,186.1687 | 1,128.317 | 1,107.7381 | 1,251.2825 | 1,421.3596 | 2,013.3015 | 1,765.6174 | 15,101.4982 | 15,389.3051 |
| NET REVENUE | KNIVES | 54,608.7274 | 48,748.1925 | 56,913.9862 | 63,689.8184 | 68,487.0096 | 66,269.1716 | 61,244.4778 | 62,670.4535 | 67,393.9716 | 76,822.2136 | 109,198.4461 | 96,102.952 | 60,347.8928 | 56,567.5625 | 64,127.1095 | 66,774.6613 | 70,907.5334 | 69,268.4533 | 66,131.4518 | 65,164.3427 | 73,880.9608 | 84,235.1991 | 119,762.0505 | 105,423.1869 | 832,149.4204 | 902,590.4046 | |
| Cost of goods shipped | KNIVES | Volume_Price | -18,708.48 | -17,009.65 | -19,934.2 | -22,164.74 | -23,828.46 | -23,345.4 | -21,580 | -22,022.97 | -24,679.6819 | -28,295.3275 | -40,453.2961 | -35,808.3143 | -22,616.172 | -21,322.3193 | -24,311.893 | -25,462.3853 | -27,195.0712 | -26,720.4574 | -25,658.2585 | -25,429.6281 | -28,998.367 | -33,254.1444 | -47,553.5239 | -42,102.8098 | -297,830.5197 | -350,625.03 |
| Returned stock recovered (allocated) | KNIVES | channel x share | 911.7519 | 852.7344 | 1,076.8815 | 1,028.7883 | 1,198.6449 | 1,328.7791 | 1,068.071 | 1,182.0935 | 1,342.5414 | 1,539.6782 | 2,201.8966 | 1,949.644 | 1,231.7417 | 1,161.6218 | 1,324.8892 | 1,388.0049 | 1,482.9071 | 1,457.4717 | 1,399.9631 | 1,387.9164 | 1,583.1841 | 1,816.0965 | 2,597.8364 | 2,300.7892 | 15,681.5047 | 19,132.4219 |
| COST OF GOODS SOLD | KNIVES | -17,796.7281 | -16,156.9156 | -18,857.3185 | -21,135.9517 | -22,629.8151 | -22,016.6209 | -20,511.929 | -20,840.8765 | -23,337.1404 | -26,755.6493 | -38,251.3995 | -33,858.6703 | -21,384.4304 | -20,160.6975 | -22,987.0038 | -24,074.3804 | -25,712.1641 | -25,262.9857 | -24,258.2954 | -24,041.7117 | -27,415.1829 | -31,438.0479 | -44,955.6875 | -39,802.0207 | -282,149.015 | -331,492.6081 | |
| GROSS PROFIT | KNIVES | 36,811.9993 | 32,591.2769 | 38,056.6677 | 42,553.8667 | 45,857.1945 | 44,252.5507 | 40,732.5488 | 41,829.577 | 44,056.8311 | 50,066.5643 | 70,947.0466 | 62,244.2817 | 38,963.4624 | 36,406.8651 | 41,140.1057 | 42,700.2808 | 45,195.3693 | 44,005.4676 | 41,873.1564 | 41,122.631 | 46,465.7779 | 52,797.1512 | 74,806.363 | 65,621.1662 | 550,000.4054 | 571,097.7965 | |
| Gross margin % | KNIVES | 67.41% | 66.86% | 66.87% | 66.81% | 66.96% | 66.78% | 66.51% | 66.75% | 65.37% | 65.17% | 64.97% | 64.77% | 64.56% | 64.36% | 64.15% | 63.95% | 63.74% | 63.53% | 63.32% | 63.11% | 62.89% | 62.68% | 62.46% | 62.25% | 66.09% | 63.27% | |
| Variable channel costs (allocated) | KNIVES | channel x share | -12,680.9422 | -11,297.5508 | -13,171.5913 | -15,178.9462 | -16,026.2258 | -16,105.6329 | -14,653.7801 | -14,750.1193 | -16,965.1625 | -20,338.6776 | -28,924.5442 | -25,468.3282 | -15,221.8267 | -14,275.4115 | -16,191.205 | -16,868.0685 | -17,920.9907 | -17,515.4344 | -16,730.5061 | -16,494.0172 | -18,709.5853 | -22,431.7579 | -31,907.7617 | -28,100.8894 | -205,561.5012 | -232,367.4545 |
| CONTRIBUTION BEFORE MARKETING (CM1) | KNIVES | 24,131.0571 | 21,293.7261 | 24,885.0764 | 27,374.9205 | 29,830.9687 | 28,146.9178 | 26,078.7687 | 27,079.4576 | 27,091.6686 | 29,727.8868 | 42,022.5024 | 36,775.9535 | 23,741.6357 | 22,131.4535 | 24,948.9007 | 25,832.2123 | 27,274.3786 | 26,490.0331 | 25,142.6503 | 24,628.6138 | 27,756.1925 | 30,365.3932 | 42,898.6013 | 37,520.2768 | 344,438.9042 | 338,730.342 | |
| Paid media (allocated) | KNIVES | channel x share | -6,699.5061 | -6,227.6437 | -7,734.9009 | -8,260.1352 | -9,050.0243 | -9,108.1899 | -8,485.3592 | -8,895.0295 | -10,994.4866 | -12,523.7693 | -17,789.3145 | -15,644.95 | -9,817.3541 | -9,195.9141 | -10,417.5217 | -10,840.0171 | -11,502.8753 | -11,229.1148 | -10,713.0797 | -10,549.0368 | -11,951.7664 | -13,617.2755 | -19,346.9799 | -17,018.7531 | -121,413.3092 | -146,199.6885 |
| CONTRIBUTION AFTER MARKETING (CM2) | KNIVES | 17,431.551 | 15,066.0824 | 17,150.1755 | 19,114.7853 | 20,780.9444 | 19,038.7279 | 17,593.4095 | 18,184.4282 | 16,097.182 | 17,204.1175 | 24,233.1879 | 21,131.0035 | 13,924.2816 | 12,935.5394 | 14,531.3791 | 14,992.1952 | 15,771.5033 | 15,260.9183 | 14,429.5706 | 14,079.577 | 15,804.4261 | 16,748.1178 | 23,551.6214 | 20,501.5237 | 223,025.595 | 192,530.6535 | |
| CM2 % | KNIVES | 31.92% | 30.91% | 30.13% | 30.01% | 30.34% | 28.73% | 28.73% | 29.02% | 23.89% | 22.39% | 22.19% | 21.99% | 23.07% | 22.87% | 22.66% | 22.45% | 22.24% | 22.03% | 21.82% | 21.61% | 21.39% | 19.88% | 19.67% | 19.45% | 26.8% | 21.33% | |
| CM2 per unit | KNIVES | 19.4549 | 18.7156 | 18.3424 | 18.2742 | 18.6543 | 17.387 | 17.5934 | 17.8104 | 14.1485 | 13.2637 | 13.1417 | 13.0191 | 13.6599 | 13.5361 | 13.4115 | 13.2863 | 13.1605 | 13.0339 | 12.9066 | 12.7786 | 12.6499 | 11.7558 | 11.6257 | 11.4949 | 16.145 | 12.6172 | |
| Days of inventory on hand (Inventory) | KNIVES | Inventory | 132.897 | 105.4283 | 142.9603 | 95.8185 | 62.6587 | 33.5997 | 83.4252 | 52.4111 | 69.4612 | 33.1986 | 46.4309 | 41.0533 | 67.8473 | 66.9413 | 70.3451 | 67.1837 | 65.9945 | 60.4027 | 64.4208 | 76.5927 | 72.1349 | 96.0485 | 55.6931 | 65 | 41.0533 | 65 |
| Units sold | TEXTILES | Volume_Price | 1,253 | 1,171 | 1,427 | 1,511 | 1,605 | 1,458 | 1,443 | 1,481 | 1,589.8908 | 1,811.5115 | 2,573.8263 | 2,264.1668 | 1,421.1606 | 1,331.5527 | 1,508.8387 | 1,570.4482 | 1,666.9229 | 1,627.6849 | 1,553.2992 | 1,529.9238 | 1,733.8261 | 1,975.9701 | 2,808.1497 | 2,470.8818 | 19,588.3954 | 21,198.6587 |
| Gross sales ex VAT | TEXTILES | Volume_Price | 55,633.0222 | 52,077.931 | 63,376.0158 | 66,883.4836 | 71,391.0919 | 65,080.4256 | 63,989.3664 | 65,150.1796 | 69,660.6136 | 79,361.813 | 112,745.708 | 99,169.7843 | 62,239.2176 | 58,308.1356 | 66,063.7677 | 68,753.3191 | 72,968.4265 | 71,242.484 | 67,978.7108 | 66,947.8355 | 75,861.4378 | 86,445.9245 | 122,838.0456 | 108,071.9427 | 864,519.4349 | 927,719.2475 |
| Discounts and coupons (allocated) | TEXTILES | channel x share | -3,272.7473 | -3,581.9466 | -4,284.9727 | -4,328.8992 | -4,384.1072 | -4,125.6869 | -4,288.6829 | -4,044.8273 | -5,350.5597 | -6,090.6037 | -8,645.39 | -7,597.9898 | -4,764.4985 | -4,459.7953 | -5,048.714 | -5,249.7876 | -5,566.8901 | -5,430.5685 | -5,177.3403 | -5,094.4447 | -5,767.756 | -6,566.8155 | -9,323.2355 | -8,195.3813 | -59,996.4133 | -70,645.2273 |
| Refunds and returns (allocated) | TEXTILES | channel x share | -3,801.1489 | -3,457.4535 | -4,191.9361 | -4,447.5896 | -4,776.0677 | -4,502.5743 | -4,278.3573 | -4,903.1487 | -5,978.6213 | -6,813.3438 | -9,682.4332 | -8,519.2315 | -5,348.3835 | -5,012.1693 | -5,680.6612 | -5,913.8323 | -6,278.4278 | -6,131.9187 | -5,852.9186 | -5,766.0599 | -6,535.9324 | -7,450.3334 | -10,590.3329 | -9,320.4318 | -65,351.9058 | -79,881.402 |
| Shipping income (allocated, Shopify) | TEXTILES | channel x share | 1,161.0812 | 1,176.4457 | 1,450.5037 | 1,428.4756 | 1,534.3254 | 1,547.7376 | 1,479.9343 | 1,385.5742 | 1,412.576 | 1,604.5765 | 2,272.8212 | 1,993.2099 | 1,247.206 | 1,164.9184 | 1,315.8724 | 1,365.2746 | 1,444.5378 | 1,406.0223 | 1,337.448 | 1,313.0547 | 1,483.2048 | 1,684.8053 | 2,386.4623 | 2,092.8704 | 18,447.2615 | 18,241.6771 |
| NET REVENUE | TEXTILES | 49,720.2071 | 46,214.9766 | 56,349.6107 | 59,535.4704 | 63,765.2423 | 57,999.902 | 56,902.2605 | 57,587.7778 | 59,744.0086 | 68,062.442 | 96,690.7061 | 85,045.7729 | 53,373.5416 | 50,001.0894 | 56,650.2649 | 58,954.9738 | 62,567.6463 | 61,086.0192 | 58,285.8998 | 57,400.3856 | 65,040.9542 | 74,113.581 | 105,310.9394 | 92,649.0001 | 757,618.3772 | 795,434.2953 | |
| Cost of goods shipped | TEXTILES | Volume_Price | -18,381.51 | -17,108.31 | -20,919.82 | -22,196.59 | -23,625.6 | -21,490.92 | -21,414.12 | -22,126.14 | -23,887.2707 | -27,370.895 | -39,108.9154 | -34,598.2084 | -21,839.2141 | -20,577.8895 | -23,449.5201 | -24,545.0198 | -26,200.1604 | -25,728.0829 | -24,691.1235 | -24,457.0559 | -27,873.3113 | -31,945.6721 | -45,656.2848 | -40,399.9608 | -292,228.2995 | -337,363.2951 |
| Returned stock recovered (allocated) | TEXTILES | channel x share | 801.1045 | 748.5152 | 992.9995 | 938.9534 | 1,090.1885 | 1,118.1246 | 977.7152 | 1,057.137 | 1,159.3707 | 1,328.8886 | 1,899.4154 | 1,680.9052 | 1,061.3848 | 1,000.4233 | 1,140.4201 | 1,194.1065 | 1,275.0677 | 1,252.5273 | 1,202.4636 | 1,191.4819 | 1,358.3912 | 1,557.4073 | 2,226.6168 | 1,970.9766 | 13,793.3177 | 16,431.267 |
| COST OF GOODS SOLD | TEXTILES | -17,580.4055 | -16,359.7948 | -19,926.8205 | -21,257.6366 | -22,535.4115 | -20,372.7954 | -20,436.4048 | -21,069.003 | -22,727.9 | -26,042.0064 | -37,209.5 | -32,917.3032 | -20,777.8293 | -19,577.4662 | -22,309.1 | -23,350.9133 | -24,925.0927 | -24,475.5556 | -23,488.6599 | -23,265.574 | -26,514.9201 | -30,388.2649 | -43,429.6679 | -38,428.9842 | -278,434.9818 | -320,932.0281 | |
| GROSS PROFIT | TEXTILES | 32,139.8016 | 29,855.1819 | 36,422.7902 | 38,277.8338 | 41,229.8308 | 37,627.1066 | 36,465.8557 | 36,518.7748 | 37,016.1086 | 42,020.4356 | 59,481.2061 | 52,128.4697 | 32,595.7123 | 30,423.6232 | 34,341.1649 | 35,604.0605 | 37,642.5536 | 36,610.4636 | 34,797.2399 | 34,134.8116 | 38,526.0341 | 43,725.3161 | 61,881.2715 | 54,220.0158 | 479,183.3954 | 474,502.2672 | |
| Gross margin % | TEXTILES | 64.64% | 64.6% | 64.64% | 64.29% | 64.66% | 64.87% | 64.09% | 63.41% | 61.96% | 61.74% | 61.52% | 61.29% | 61.07% | 60.85% | 60.62% | 60.39% | 60.16% | 59.93% | 59.7% | 59.47% | 59.23% | 59% | 58.76% | 58.52% | 63.25% | 59.65% | |
| Variable channel costs (allocated) | TEXTILES | channel x share | -10,852.5441 | -9,909.7031 | -12,177.8891 | -13,260.1903 | -13,900.792 | -13,042.482 | -12,593.556 | -12,809.9958 | -14,162.6271 | -16,809.7237 | -23,895.0435 | -21,030.3207 | -12,683.3235 | -11,889.1764 | -13,478.4467 | -14,035.3833 | -14,904.5854 | -14,560.5737 | -13,901.6731 | -13,698.897 | -15,531.923 | -18,441.3037 | -26,220.2743 | -23,082.0484 | -174,444.8675 | -192,427.6085 |
| CONTRIBUTION BEFORE MARKETING (CM1) | TEXTILES | 21,287.2575 | 19,945.4788 | 24,244.9011 | 25,017.6435 | 27,329.0389 | 24,584.6247 | 23,872.2997 | 23,708.779 | 22,853.4816 | 25,210.7119 | 35,586.1626 | 31,098.149 | 19,912.3888 | 18,534.4468 | 20,862.7183 | 21,568.6772 | 22,737.9682 | 22,049.8898 | 20,895.5668 | 20,435.9147 | 22,994.1111 | 25,284.0124 | 35,660.9972 | 31,137.9674 | 304,738.528 | 282,074.6587 | |
| Paid media (allocated) | TEXTILES | channel x share | -6,562.6556 | -6,509.0055 | -8,390.2193 | -8,363.0301 | -9,127.9667 | -8,666.4034 | -8,763.1672 | -8,820.7994 | -10,627.7804 | -12,098.4573 | -17,174.3701 | -15,094.607 | -9,466.0211 | -8,861.2025 | -10,031.9711 | -10,432.1855 | -11,063.0427 | -10,792.8443 | -10,290.2592 | -10,126.1826 | -11,465.2994 | -13,054.5908 | -18,535.5447 | -16,294.4023 | -120,198.4619 | -140,413.5462 |
| CONTRIBUTION AFTER MARKETING (CM2) | TEXTILES | 14,724.602 | 13,436.4733 | 15,854.6818 | 16,654.6135 | 18,201.0721 | 15,918.2213 | 15,109.1325 | 14,887.9795 | 12,225.7011 | 13,112.2546 | 18,411.7924 | 16,003.542 | 10,446.3677 | 9,673.2443 | 10,830.7472 | 11,136.4917 | 11,674.9256 | 11,257.0455 | 10,605.3075 | 10,309.732 | 11,528.8117 | 12,229.4215 | 17,125.4525 | 14,843.5651 | 184,540.0661 | 141,661.1124 | |
| CM2 % | TEXTILES | 29.61% | 29.07% | 28.14% | 27.97% | 28.54% | 27.45% | 26.55% | 25.85% | 20.46% | 19.27% | 19.04% | 18.82% | 19.57% | 19.35% | 19.12% | 18.89% | 18.66% | 18.43% | 18.2% | 17.96% | 17.73% | 16.5% | 16.26% | 16.02% | 24.36% | 17.81% | |
| CM2 per unit | TEXTILES | 11.7515 | 11.4744 | 11.1105 | 11.0222 | 11.3402 | 10.9178 | 10.4706 | 10.0527 | 7.6896 | 7.2383 | 7.1535 | 7.0682 | 7.3506 | 7.2646 | 7.1782 | 7.0913 | 7.0039 | 6.916 | 6.8276 | 6.7387 | 6.6493 | 6.1891 | 6.0985 | 6.0074 | 9.4209 | 6.6826 | |
| Days of inventory on hand (Inventory) | TEXTILES | Inventory | 209.8308 | 260.1259 | 200.3651 | 154.0174 | 195.062 | 179.0809 | 156.1294 | 121.5862 | 170.8803 | 124.5147 | 55.6992 | 41.0295 | 67.808 | 66.9026 | 70.3045 | 67.145 | 65.9564 | 60.3679 | 64.3838 | 76.5488 | 72.0935 | 95.9936 | 55.6613 | 65 | 41.0295 | 65 |
| Units sold | TABLEWARE | Volume_Price | 1,126 | 1,062 | 1,236 | 1,289 | 1,474 | 1,403 | 1,377 | 1,382 | 1,518.6844 | 1,731.8257 | 2,462.6703 | 2,168.2062 | 1,362.0768 | 1,277.2744 | 1,448.5626 | 1,508.9949 | 1,603.0629 | 1,566.6696 | 1,496.3576 | 1,475.1099 | 1,673.1528 | 1,908.4775 | 2,714.5929 | 2,390.6464 | 18,230.3866 | 20,424.9784 |
| Gross sales ex VAT | TABLEWARE | Volume_Price | 40,902.2714 | 38,925.666 | 45,211.9348 | 46,807.1884 | 52,969.8053 | 50,885.2534 | 50,013.9347 | 50,587.9281 | 55,173.4896 | 62,913.1196 | 89,457.6625 | 78,756.461 | 49,472.2489 | 46,389.4046 | 52,607.3601 | 54,798.892 | 58,211.5873 | 56,886.7706 | 54,330.5785 | 53,556.0502 | 60,742.8378 | 69,282.2452 | 98,540.5914 | 86,776.3692 | 662,604.7147 | 741,594.9359 |
| Discounts and coupons (allocated) | TABLEWARE | channel x share | -2,224.0027 | -2,481.2292 | -2,852.0008 | -2,764.7406 | -3,077.1453 | -2,947.9393 | -2,945.6284 | -2,908.305 | -3,909.4824 | -4,454.1341 | -6,328.0884 | -5,566.3921 | -3,493.6673 | -3,273.186 | -3,708.7716 | -3,859.9953 | -4,096.902 | -4,000.2605 | -3,817.2617 | -3,759.642 | -4,260.5253 | -4,855.3429 | -6,899.8997 | -6,070.9763 | -42,459.0883 | -52,096.4306 |
| Refunds and returns (allocated) | TABLEWARE | channel x share | -2,868.6022 | -2,729.6899 | -3,091.7458 | -3,172.7905 | -3,589.2637 | -3,601.8243 | -3,373.4713 | -3,870.5269 | -4,825.663 | -5,504.457 | -7,829.5762 | -6,895.33 | -4,332.9072 | -4,064.3035 | -4,610.6712 | -4,804.4143 | -5,105.401 | -4,990.9609 | -4,768.375 | -4,702.0639 | -5,334.9419 | -6,087.1208 | -8,660.8637 | -7,629.6446 | -51,352.9408 | -65,091.6679 |
| Shipping income (allocated, Shopify) | TABLEWARE | channel x share | 678.3917 | 694.3742 | 827.1498 | 770.0685 | 898.6305 | 910.8377 | 836.25 | 841.1927 | 844.7584 | 959.5798 | 1,359.2081 | 1,191.9931 | 745.8627 | 696.6525 | 786.927 | 816.4709 | 863.8724 | 840.8391 | 799.8298 | 785.242 | 886.9963 | 1,007.5588 | 1,427.1685 | 1,251.5927 | 10,812.4344 | 10,909.0126 |
| NET REVENUE | TABLEWARE | 36,488.0582 | 34,409.121 | 40,095.338 | 41,639.7258 | 47,202.0269 | 45,246.3274 | 44,531.0851 | 44,650.2888 | 47,283.1026 | 53,914.1083 | 76,659.206 | 67,486.7319 | 42,391.537 | 39,748.5676 | 45,074.8443 | 46,950.9533 | 49,873.1567 | 48,736.3883 | 46,544.7716 | 45,879.5863 | 52,034.3669 | 59,347.3404 | 84,406.9965 | 74,327.341 | 579,605.12 | 635,315.8499 | |
| Cost of goods shipped | TABLEWARE | Volume_Price | -14,559.18 | -13,933.44 | -16,241.04 | -16,976.13 | -19,604.2 | -18,603.78 | -18,424.26 | -18,532.62 | -20,480.7079 | -23,487.1461 | -33,587.7562 | -29,738.8351 | -18,787.7003 | -17,717.5992 | -20,207.2205 | -21,169.263 | -22,616.0722 | -22,227.6059 | -21,350.0696 | -21,165.9101 | -24,143.3101 | -27,694.715 | -39,615.3235 | -35,085.0817 | -244,169.0952 | -291,779.871 |
| Returned stock recovered (allocated) | TABLEWARE | channel x share | 607.7331 | 595.4627 | 746.6677 | 674.2739 | 824.4166 | 901.108 | 778.8437 | 841.1814 | 945.4527 | 1,084.6805 | 1,551.7802 | 1,374.5221 | 868.7221 | 819.5822 | 935.1377 | 980.0697 | 1,047.4941 | 1,029.9382 | 989.6982 | 981.5815 | 1,120.1421 | 1,285.4672 | 1,839.5687 | 1,629.9149 | 10,926.1226 | 13,527.3167 |
| COST OF GOODS SOLD | TABLEWARE | -13,951.4469 | -13,337.9773 | -15,494.3723 | -16,301.8561 | -18,779.7834 | -17,702.672 | -17,645.4163 | -17,691.4386 | -19,535.2552 | -22,402.4656 | -32,035.976 | -28,364.313 | -17,918.9782 | -16,898.017 | -19,272.0828 | -20,189.1933 | -21,568.5781 | -21,197.6677 | -20,360.3713 | -20,184.3286 | -23,023.168 | -26,409.2479 | -37,775.7548 | -33,455.1668 | -233,242.9726 | -278,252.5543 | |
| GROSS PROFIT | TABLEWARE | 22,536.6113 | 21,071.1437 | 24,600.9657 | 25,337.8697 | 28,422.2435 | 27,543.6554 | 26,885.6687 | 26,958.8502 | 27,747.8474 | 31,511.6427 | 44,623.23 | 39,122.419 | 24,472.5589 | 22,850.5506 | 25,802.7615 | 26,761.7601 | 28,304.5786 | 27,538.7206 | 26,184.4003 | 25,695.2577 | 29,011.1989 | 32,938.0925 | 46,631.2417 | 40,872.1742 | 346,362.1474 | 357,063.2956 | |
| Gross margin % | TABLEWARE | 61.76% | 61.24% | 61.36% | 60.85% | 60.21% | 60.87% | 60.38% | 60.38% | 58.68% | 58.45% | 58.21% | 57.97% | 57.73% | 57.49% | 57.24% | 57% | 56.75% | 56.51% | 56.26% | 56.01% | 55.75% | 55.5% | 55.25% | 54.99% | 59.76% | 56.2% | |
| Variable channel costs (allocated) | TABLEWARE | channel x share | -8,420.185 | -7,844.8809 | -9,151.7247 | -9,822.1603 | -10,868.9474 | -10,903.5891 | -10,576.2009 | -10,478.2464 | -11,847.5345 | -14,165.3538 | -20,151.7091 | -17,749.5758 | -10,644.5866 | -9,986.2551 | -11,330.4403 | -11,808.3218 | -12,549.9405 | -12,270.4085 | -11,724.8494 | -11,563.4217 | -13,121.62 | -15,687.6827 | -22,322.94 | -19,666.9179 | -141,980.108 | -162,677.3846 |
| CONTRIBUTION BEFORE MARKETING (CM1) | TABLEWARE | 14,116.4263 | 13,226.2628 | 15,449.241 | 15,515.7094 | 17,553.2961 | 16,640.0664 | 16,309.4678 | 16,480.6038 | 15,900.3129 | 17,346.2889 | 24,471.5209 | 21,372.8431 | 13,827.9723 | 12,864.2955 | 14,472.3212 | 14,953.4382 | 15,754.6381 | 15,268.312 | 14,459.5509 | 14,131.836 | 15,889.5789 | 17,250.4098 | 24,308.3017 | 21,205.2563 | 204,382.0394 | 194,385.911 | |
| Paid media (allocated) | TABLEWARE | channel x share | -4,542.7819 | -4,536.3737 | -5,577.7027 | -5,498.6041 | -6,373.7764 | -6,289.758 | -6,239.7185 | -6,393.0901 | -7,784.3627 | -8,869.5858 | -12,602.282 | -11,086.3198 | -6,958.7697 | -6,520.1751 | -7,388.5069 | -7,690.4497 | -8,163.178 | -7,971.3351 | -7,607.3637 | -7,493.2214 | -8,492.3015 | -9,678.8269 | -13,755.8211 | -12,104.4086 | -85,794.3557 | -103,824.3577 |
| CONTRIBUTION AFTER MARKETING (CM2) | TABLEWARE | 9,573.6444 | 8,689.889 | 9,871.5383 | 10,017.1052 | 11,179.5197 | 10,350.3083 | 10,069.7493 | 10,087.5137 | 8,115.9503 | 8,476.7031 | 11,869.2389 | 10,286.5234 | 6,869.2026 | 6,344.1204 | 7,083.8143 | 7,262.9885 | 7,591.46 | 7,296.977 | 6,852.1872 | 6,638.6146 | 7,397.2774 | 7,571.5829 | 10,552.4806 | 9,100.8477 | 118,587.6836 | 90,561.5533 | |
| CM2 % | TABLEWARE | 26.24% | 25.25% | 24.62% | 24.06% | 23.68% | 22.88% | 22.61% | 22.59% | 17.16% | 15.72% | 15.48% | 15.24% | 16.2% | 15.96% | 15.72% | 15.47% | 15.22% | 14.97% | 14.72% | 14.47% | 14.22% | 12.76% | 12.5% | 12.24% | 20.46% | 14.25% | |
| CM2 per unit | TABLEWARE | 8.5023 | 8.1826 | 7.9867 | 7.7712 | 7.5845 | 7.3773 | 7.3128 | 7.2992 | 5.3441 | 4.8947 | 4.8197 | 4.7443 | 5.0432 | 4.9669 | 4.8902 | 4.8131 | 4.7356 | 4.6576 | 4.5792 | 4.5004 | 4.4212 | 3.9673 | 3.8873 | 3.8069 | 6.5049 | 4.4339 | |
| Days of inventory on hand (Inventory) | TABLEWARE | Inventory | 381.0671 | 332.8436 | 286.5717 | 236.5103 | 181.9351 | 260.9661 | 239.0696 | 208.0788 | 153.5079 | 233.0435 | 129.0012 | 120.8934 | 284.4624 | 245.6632 | 208.8161 | 164.1955 | 129.1573 | 98.4755 | 76.2845 | 76.615 | 72.1561 | 96.0771 | 55.7099 | 65 | 120.8934 | 65 |
| Units sold | STORAGE | Volume_Price | 848 | 774 | 919 | 958 | 1,035 | 1,053 | 962 | 977 | 1,088.528 | 1,240.7023 | 1,763.4384 | 1,551.8312 | 974.3941 | 913.2836 | 1,035.2527 | 1,077.9132 | 1,144.5447 | 1,118.0083 | 1,067.3029 | 1,051.6243 | 1,192.2162 | 1,359.2174 | 1,932.3612 | 1,700.9045 | 13,170.5 | 14,567.023 |
| Gross sales ex VAT | STORAGE | Volume_Price | 23,955.2908 | 21,950.2677 | 25,964.722 | 27,041.7538 | 28,766.5269 | 29,367.9492 | 27,212.5604 | 27,377.9632 | 30,325.2812 | 34,561.0987 | 49,117.3564 | 43,218.9218 | 27,134.3153 | 25,429.9011 | 28,823.0687 | 30,007.6856 | 31,859.3096 | 31,117.4193 | 29,703.0587 | 29,263.6919 | 33,172.5276 | 37,815.2983 | 53,755.3895 | 47,311.7242 | 368,859.692 | 405,393.3897 |
| Discounts and coupons (allocated) | STORAGE | channel x share | -1,334.8477 | -1,442.5405 | -1,684.2179 | -1,720.3312 | -1,721.2847 | -1,764.4611 | -1,730.7047 | -1,644.0099 | -2,250.4659 | -2,562.6215 | -3,638.8191 | -3,199.0955 | -2,006.7773 | -1,879.106 | -2,128.0036 | -2,213.5506 | -2,348.1042 | -2,291.4369 | -2,185.3858 | -2,151.1859 | -2,436.3998 | -2,774.968 | -3,941.2339 | -3,465.7563 | -24,693.3997 | -29,821.9083 |
| Refunds and returns (allocated) | STORAGE | channel x share | -1,661.3471 | -1,504.0639 | -1,750.4178 | -1,810.5213 | -1,933.6061 | -2,057.847 | -1,828.3162 | -2,075.734 | -2,623.6039 | -2,991.0348 | -4,252.1655 | -3,742.7526 | -2,350.6006 | -2,203.6783 | -2,498.5501 | -2,602.1088 | -2,763.6 | -2,700.1572 | -2,578.3037 | -2,541.0326 | -2,881.4341 | -3,285.8478 | -4,672.5342 | -4,113.8705 | -28,231.4101 | -35,191.7177 |
| Shipping income (allocated, Shopify) | STORAGE | channel x share | 431.4179 | 434.1675 | 522.6735 | 549.5753 | 558.6378 | 597.3838 | 554.8488 | 525.9064 | 549.6688 | 624.381 | 884.4118 | 775.608 | 485.3191 | 453.299 | 512.039 | 531.2626 | 562.1059 | 547.1186 | 520.4346 | 510.9425 | 577.1522 | 655.6 | 928.6323 | 814.3884 | 7,008.6806 | 7,098.2943 |
| NET REVENUE | STORAGE | 21,390.514 | 19,437.8307 | 23,052.7597 | 24,060.4767 | 25,670.274 | 26,143.0249 | 24,208.3882 | 24,184.1257 | 26,000.8801 | 29,631.8234 | 42,110.7836 | 37,052.6818 | 23,262.2566 | 21,800.4158 | 24,708.554 | 25,723.2889 | 27,309.7113 | 26,672.9437 | 25,459.8037 | 25,082.4159 | 28,431.8459 | 32,410.0826 | 46,070.2537 | 40,546.4858 | 322,943.5628 | 347,478.0579 | |
| Cost of goods shipped | STORAGE | Volume_Price | -8,920.96 | -8,196.66 | -9,695.45 | -10,202.7 | -11,033.1 | -11,267.1 | -10,370.36 | -10,571.14 | -11,844.4666 | -13,576.6352 | -19,405.8874 | -17,173.7978 | -10,844.3906 | -10,221.7392 | -11,652.367 | -12,201.1347 | -13,028.6026 | -12,798.4911 | -12,287.1189 | -12,175.0753 | -13,880.8072 | -15,914.6565 | -22,753.3472 | -20,141.21 | -142,258.257 | -167,898.9403 |
| Returned stock recovered (allocated) | STORAGE | channel x share | 352.3319 | 327.0439 | 420.5637 | 382.1967 | 442.8579 | 515.021 | 419.417 | 449.1107 | 511.0574 | 586.0023 | 837.9048 | 741.7925 | 468.5728 | 441.8283 | 503.8493 | 527.7709 | 563.7709 | 554.0184 | 532.0802 | 527.4256 | 601.5445 | 689.9454 | 986.7978 | 873.8459 | 5,985.2996 | 7,271.4502 |
| COST OF GOODS SOLD | STORAGE | -8,568.6281 | -7,869.6161 | -9,274.8863 | -9,820.5033 | -10,590.2421 | -10,752.079 | -9,950.943 | -10,122.0293 | -11,333.4092 | -12,990.6329 | -18,567.9826 | -16,432.0053 | -10,375.8177 | -9,779.9108 | -11,148.5177 | -11,673.3639 | -12,464.8316 | -12,244.4726 | -11,755.0387 | -11,647.6497 | -13,279.2627 | -15,224.7111 | -21,766.5494 | -19,267.3641 | -136,272.9573 | -160,627.4902 | |
| GROSS PROFIT | STORAGE | 12,821.8858 | 11,568.2146 | 13,777.8734 | 14,239.9733 | 15,080.0319 | 15,390.9459 | 14,257.4452 | 14,062.0964 | 14,667.4709 | 16,641.1906 | 23,542.801 | 20,620.6765 | 12,886.4388 | 12,020.5049 | 13,560.0363 | 14,049.9251 | 14,844.8797 | 14,428.4711 | 13,704.765 | 13,434.7662 | 15,152.5832 | 17,185.3715 | 24,303.7043 | 21,279.1216 | 186,670.6055 | 186,850.5678 | |
| Gross margin % | STORAGE | 59.94% | 59.51% | 59.77% | 59.18% | 58.75% | 58.87% | 58.89% | 58.15% | 56.41% | 56.16% | 55.91% | 55.65% | 55.4% | 55.14% | 54.88% | 54.62% | 54.36% | 54.09% | 53.83% | 53.56% | 53.29% | 53.02% | 52.75% | 52.48% | 57.8% | 53.77% | |
| Variable channel costs (allocated) | STORAGE | channel x share | -4,851.1183 | -4,325.9513 | -5,152.5083 | -5,422.1294 | -5,742.3838 | -6,140.1831 | -5,523.5029 | -5,510.47 | -6,317.0503 | -7,523.6163 | -10,698.317 | -9,418.7969 | -5,664.9223 | -5,312.0379 | -6,024.1824 | -6,275.2608 | -6,666.1796 | -6,514.5671 | -6,221.9208 | -6,133.2928 | -6,956.3974 | -8,286.6299 | -11,786.0697 | -10,378.9136 | -76,626.0276 | -86,220.3744 |
| CONTRIBUTION BEFORE MARKETING (CM1) | STORAGE | 7,970.7675 | 7,242.2633 | 8,625.3651 | 8,817.8439 | 9,337.648 | 9,250.7628 | 8,733.9423 | 8,551.6264 | 8,350.4206 | 9,117.5743 | 12,844.484 | 11,201.8796 | 7,221.5165 | 6,708.467 | 7,535.8539 | 7,774.6642 | 8,178.7001 | 7,913.904 | 7,482.8442 | 7,301.4734 | 8,196.1858 | 8,898.7416 | 12,517.6346 | 10,900.208 | 110,044.5779 | 100,630.1934 | |
| Paid media (allocated) | STORAGE | channel x share | -2,704.0243 | -2,623.6169 | -3,290.2238 | -3,344.1162 | -3,575.5772 | -3,734.3461 | -3,586.216 | -3,597.6795 | -4,474.1779 | -5,095.1322 | -7,235.3903 | -6,361.4999 | -3,990.8246 | -3,737.1988 | -4,232.5206 | -4,402.9959 | -4,670.9869 | -4,558.6051 | -4,347.9575 | -4,280.2443 | -4,848.1156 | -5,522.2558 | -7,843.7767 | -6,898.0424 | -49,622.0003 | -59,333.5242 |
| CONTRIBUTION AFTER MARKETING (CM2) | STORAGE | 5,266.7432 | 4,618.6464 | 5,335.1413 | 5,473.7277 | 5,762.0709 | 5,516.4168 | 5,147.7263 | 4,953.9469 | 3,876.2428 | 4,022.442 | 5,609.0937 | 4,840.3798 | 3,230.6919 | 2,971.2682 | 3,303.3333 | 3,371.6683 | 3,507.7132 | 3,355.2989 | 3,134.8867 | 3,021.2291 | 3,348.0702 | 3,376.4858 | 4,673.8578 | 4,002.1656 | 60,422.5776 | 41,296.6692 | |
| CM2 % | STORAGE | 24.62% | 23.76% | 23.14% | 22.75% | 22.45% | 21.1% | 21.26% | 20.48% | 14.91% | 13.57% | 13.32% | 13.06% | 13.89% | 13.63% | 13.37% | 13.11% | 12.84% | 12.58% | 12.31% | 12.05% | 11.78% | 10.42% | 10.15% | 9.87% | 18.71% | 11.88% | |
| CM2 per unit | STORAGE | 6.2108 | 5.9672 | 5.8054 | 5.7137 | 5.5672 | 5.2388 | 5.3511 | 5.0706 | 3.561 | 3.2421 | 3.1808 | 3.1191 | 3.3156 | 3.2534 | 3.1908 | 3.128 | 3.0647 | 3.0011 | 2.9372 | 2.8729 | 2.8083 | 2.4841 | 2.4187 | 2.353 | 4.5877 | 2.8349 | |
| Days of inventory on hand (Inventory) | STORAGE | Inventory | 303.8207 | 271.785 | 362.8602 | 304.8204 | 261.5185 | 219.1976 | 216.3441 | 302.1986 | 232.2151 | 179.586 | 92.7933 | 139.2454 | 190.7635 | 155.9245 | 121.6832 | 83.6693 | 65.9804 | 60.3899 | 64.4073 | 76.5767 | 72.12 | 96.0289 | 55.6818 | 65 | 139.2454 | 65 |
| Net revenue | ALL CATEGORIES AND TIE-OUT TO CHANNEL_PL | sum of categories | 267,554.2186 | 250,861.9907 | 294,377.593 | 310,998.5803 | 348,897.5196 | 331,947.1764 | 306,561.1778 | 314,532.0598 | 334,683.1278 | 381,478.3634 | 542,214.6822 | 477,160.7054 | 299,615.7249 | 280,831.577 | 318,344.6543 | 331,471.71 | 351,971.4999 | 343,821.0276 | 328,237.5892 | 323,426.1206 | 366,677.2246 | 418,054.4594 | 594,357.6623 | 523,185.5248 | 4,161,267.1952 | 4,479,994.7747 |
| Cost of goods sold | ALL CATEGORIES AND TIE-OUT TO CHANNEL_PL | sum of categories | -97,407.83 | -91,911.62 | -108,572.99 | -115,233.18 | -129,172.82 | -123,340.48 | -114,986.83 | -118,481.12 | -131,355.1008 | -150,590.2084 | -215,284.15 | -190,554.7043 | -120,346.6722 | -113,456.7035 | -129,359.04 | -135,475.5589 | -144,689.6621 | -142,160.2633 | -136,505.4972 | -135,286.1136 | -154,268.9871 | -176,906.7387 | -252,974.3365 | -223,976.0923 | -1,586,891.0336 | -1,865,405.6654 |
| Gross profit | ALL CATEGORIES AND TIE-OUT TO CHANNEL_PL | sum of categories | 170,146.3886 | 158,950.3707 | 185,804.603 | 195,765.4003 | 219,724.6996 | 208,606.6964 | 191,574.3478 | 196,050.9398 | 203,328.027 | 230,888.155 | 326,930.5322 | 286,606.001 | 179,269.0528 | 167,374.8734 | 188,985.6144 | 195,996.1511 | 207,281.8378 | 201,660.7644 | 191,732.092 | 188,140.0069 | 212,408.2375 | 241,147.7207 | 341,383.3258 | 299,209.4326 | 2,574,376.1616 | 2,614,589.1093 |
| Variable channel costs | ALL CATEGORIES AND TIE-OUT TO CHANNEL_PL | sum of categories | -59,941.0425 | -55,402.2738 | -65,738.4677 | -71,098.0761 | -77,914.841 | -77,649.4874 | -70,356.5049 | -71,599.1434 | -81,395.9441 | -96,880.1491 | -137,781.9843 | -121,322.6397 | -73,041.7141 | -68,503.3725 | -77,700.4169 | -80,952.8488 | -86,010.832 | -84,069.4414 | -80,307.1493 | -79,177.4005 | -89,819.4545 | -106,918.8822 | -152,097.507 | -133,962.2021 | -987,080.5538 | -1,112,561.2212 |
| CM1 | ALL CATEGORIES AND TIE-OUT TO CHANNEL_PL | sum of categories | 110,205.3462 | 103,548.097 | 120,066.1353 | 124,667.3242 | 141,809.8587 | 130,957.2091 | 121,217.8429 | 124,451.7965 | 121,932.0829 | 134,008.0059 | 189,148.5479 | 165,283.3613 | 106,227.3387 | 98,871.501 | 111,285.1975 | 115,043.3022 | 121,271.0058 | 117,591.323 | 111,424.9427 | 108,962.6065 | 122,588.783 | 134,228.8385 | 189,285.8188 | 165,247.2305 | 1,587,295.6078 | 1,502,027.8881 |
| Paid media | ALL CATEGORIES AND TIE-OUT TO CHANNEL_PL | sum of categories | -34,434.9498 | -34,265.1278 | -42,196.6806 | -42,606.0241 | -48,782.4625 | -47,673.1264 | -45,066.0526 | -46,956.0323 | -57,552.5108 | -65,549.1772 | -93,096.888 | -81,864.3475 | -51,364.2171 | -48,106.9306 | -54,490.9806 | -56,694.1963 | -60,153.9894 | -58,715.655 | -56,011.097 | -55,147.3821 | -62,473.7473 | -71,172.1474 | -101,108.6821 | -88,932.2896 | -640,043.3796 | -764,371.3146 |
| CM2 | ALL CATEGORIES AND TIE-OUT TO CHANNEL_PL | sum of categories | 75,770.3964 | 69,282.9692 | 77,869.4547 | 82,061.3001 | 93,027.3962 | 83,284.0827 | 76,151.7903 | 77,495.7642 | 64,379.5721 | 68,458.8286 | 96,051.66 | 83,419.0138 | 54,863.1216 | 50,764.5703 | 56,794.2169 | 58,349.106 | 61,117.0164 | 58,875.6679 | 55,413.8457 | 53,815.2244 | 60,115.0357 | 63,056.6911 | 88,177.1367 | 76,314.9409 | 947,252.2282 | 737,656.5736 |
| Check: net revenue less Channel_PL net revenue (must be zero) | ALL CATEGORIES AND TIE-OUT TO CHANNEL_PL | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Check: CM2 less Channel_PL CM2 (must be zero) | ALL CATEGORIES AND TIE-OUT TO CHANNEL_PL | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| label | basis | section | format | kind | bold | value c | value d |
|---|---|---|---|---|---|---|---|
| Cookware: net revenue | YTD actual / FY26 outlook | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | int | calc | False | 972,613.6666 | 1,668,950.7148 |
| Cookware: CM2 | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | int | calc | False | 243,882.5863 | 360,676.3059 | |
| Cookware: CM2 % | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | pct | calc | False | 0.2507 | 0.2161 | |
| Cookware: days of inventory at last actual month | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | num1 | calc | False | 23.4995 | 41.0583 | |
| Knives: net revenue | YTD actual / FY26 outlook | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | int | calc | False | 482,631.8371 | 832,149.4204 |
| Knives: CM2 | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | int | calc | False | 144,360.1041 | 223,025.595 | |
| Knives: CM2 % | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | pct | calc | False | 0.2991 | 0.268 | |
| Knives: days of inventory at last actual month | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | num1 | calc | False | 52.4111 | 41.0533 | |
| Textiles: net revenue | YTD actual / FY26 outlook | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | int | calc | False | 448,075.4476 | 757,618.3772 |
| Textiles: CM2 | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | int | calc | False | 124,786.7759 | 184,540.0661 | |
| Textiles: CM2 % | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | pct | calc | False | 0.2785 | 0.2436 | |
| Textiles: days of inventory at last actual month | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | num1 | calc | False | 121.5862 | 41.0295 | |
| Tableware: net revenue | YTD actual / FY26 outlook | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | int | calc | False | 334,261.9711 | 579,605.12 |
| Tableware: CM2 | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | int | calc | False | 79,839.268 | 118,587.6836 | |
| Tableware: CM2 % | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | pct | calc | False | 0.2389 | 0.2046 | |
| Tableware: days of inventory at last actual month | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | num1 | calc | False | 208.0788 | 120.8934 | |
| Storage: net revenue | YTD actual / FY26 outlook | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | int | calc | False | 188,147.3939 | 322,943.5628 |
| Storage: CM2 | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | int | calc | False | 42,074.4193 | 60,422.5776 | |
| Storage: CM2 % | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | pct | calc | False | 0.2236 | 0.1871 | |
| Storage: days of inventory at last actual month | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | num1 | calc | False | 302.1986 | 139.2454 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Net revenue | GROWTH AND MARGIN | PL | 267,554.2186 | 250,861.9907 | 294,377.593 | 310,998.5803 | 348,897.5196 | 331,947.1764 | 306,561.1778 | 314,532.0598 | 334,683.1278 | 381,478.3634 | 542,214.6822 | 477,160.7054 | 299,615.7249 | 280,831.577 | 318,344.6543 | 331,471.71 | 351,971.4999 | 343,821.0276 | 328,237.5892 | 323,426.1206 | 366,677.2246 | 418,054.4594 | 594,357.6623 | 523,185.5248 | 4,161,267.1952 | 4,479,994.7747 |
| Growth vs prior month | GROWTH AND MARGIN | -6.24% | 17.35% | 5.65% | 12.19% | -4.86% | -7.65% | 2.6% | 6.41% | 13.98% | 42.14% | -12% | -37.21% | -6.27% | 13.36% | 4.12% | 6.18% | -2.32% | -4.53% | -1.47% | 13.37% | 14.01% | 42.17% | -11.97% | ||||
| Growth vs same month prior year | GROWTH AND MARGIN | 11.98% | 11.95% | 8.14% | 6.58% | 0.88% | 3.58% | 7.07% | 2.83% | 9.56% | 9.59% | 9.62% | 9.65% | 7.66% | ||||||||||||||
| Gross margin % | GROWTH AND MARGIN | PL | 62.2% | 61.5% | 63.47% | 65.93% | 65.83% | 61.41% | 64.42% | 60.69% | 61.16% | 59.21% | 61% | 60.25% | 60.77% | 59.32% | 58.96% | 59.15% | 58.71% | 58.5% | 58.44% | 58.07% | 57.5% | 57.37% | 56.65% | 57.39% | 62.08% | 58.21% |
| CM1 % | GROWTH AND MARGIN | PL | 40.61% | 39.39% | 41.1% | 43.01% | 43.44% | 37.99% | 41.6% | 37.8% | 36.58% | 33.7% | 35.2% | 35.03% | 37.03% | 34.88% | 34.53% | 34.64% | 34.24% | 34.04% | 34.06% | 33.6% | 32.83% | 31.68% | 30.66% | 31.99% | 38.35% | 33.36% |
| CM2 % | GROWTH AND MARGIN | PL | 28.2% | 25.72% | 26.74% | 29.27% | 29.42% | 23.62% | 26.98% | 22.79% | 19.2% | 16.44% | 17.77% | 18.01% | 20.34% | 17.72% | 17.39% | 17.48% | 17.13% | 16.96% | 17.06% | 16.56% | 15.68% | 14.58% | 13.39% | 15.13% | 22.96% | 16.29% |
| EBITDA % | GROWTH AND MARGIN | PL | 0.54% | -3.96% | 0.77% | 3.98% | 6.72% | -0.91% | 1.19% | -3.31% | -4.89% | -4.72% | 2.32% | 1.03% | -6.2% | -11.33% | -8.37% | -7.37% | -6.31% | -6.99% | -7.85% | -8.78% | -7.01% | -5.43% | -1.25% | -0.93% | 0.08% | -5.86% |
| EBITDA | GROWTH AND MARGIN | PL | 1,509.314 | -9,915.9787 | 2,270.3278 | 12,346.6934 | 23,379.4897 | -3,006.7966 | 3,675.4613 | -10,363.0858 | -16,206.7332 | -17,918.1281 | 12,390.7478 | 4,974.3967 | -19,081.3362 | -31,762.3796 | -26,618.1828 | -24,354.0992 | -22,165.076 | -24,008.8996 | -25,852.676 | -28,402.6354 | -25,512.4109 | -22,588.3448 | -7,294.3445 | -4,925.0538 | 3,135.7081 | -262,565.4388 |
| Orders (all channels) | COMMERCIAL | Channel_PL | 4,190 | 3,892 | 4,581 | 4,860 | 5,350 | 5,184 | 4,878 | 4,913 | 5,536.3423 | 6,312.2226 | 8,974.4286 | 7,899.9291 | 4,961.8767 | 4,652.1102 | 5,275.0204 | 5,494.0855 | 5,835.5076 | 5,701.9788 | 5,445.0683 | 5,366.7551 | 6,086.1423 | 6,940.8446 | 9,870.7108 | 8,691.1487 | 66,570.9226 | 74,321.2489 |
| Blended net revenue per order | COMMERCIAL | 63.8554 | 64.4558 | 64.2606 | 63.9915 | 65.2145 | 64.033 | 62.8457 | 64.0204 | 60.452 | 60.4349 | 60.4177 | 60.4006 | 60.3835 | 60.3665 | 60.3495 | 60.3325 | 60.3155 | 60.2985 | 60.2816 | 60.2647 | 60.2479 | 60.2311 | 60.2143 | 60.1975 | 62.5088 | 60.2788 | |
| Refund rate % of gross sales | COMMERCIAL | 6.92% | 6.82% | 6.76% | 6.74% | 6.74% | 7.01% | 6.74% | 7.59% | 8.67% | 8.67% | 8.68% | 8.68% | 8.68% | 8.68% | 8.69% | 8.69% | 8.69% | 8.7% | 8.7% | 8.7% | 8.71% | 8.71% | 8.71% | 8.72% | 7.67% | 8.7% | |
| Paid media % of net revenue | COMMERCIAL | 12.87% | 13.66% | 14.33% | 13.7% | 13.98% | 14.36% | 14.7% | 14.93% | 17.2% | 17.18% | 17.17% | 17.16% | 17.14% | 17.13% | 17.12% | 17.1% | 17.09% | 17.08% | 17.06% | 17.05% | 17.04% | 17.02% | 17.01% | 17% | 15.38% | 17.06% | |
| Marketing efficiency ratio (net revenue / paid media) | COMMERCIAL | 7.7698 | 7.3212 | 6.9763 | 7.2994 | 7.1521 | 6.963 | 6.8025 | 6.6984 | 5.8153 | 5.8197 | 5.8242 | 5.8287 | 5.8332 | 5.8377 | 5.8422 | 5.8467 | 5.8512 | 5.8557 | 5.8602 | 5.8648 | 5.8693 | 5.8738 | 5.8784 | 5.883 | 6.5015 | 5.861 | |
| Shopify EU (DTC): channel ROAS proxy (net revenue / paid media) | COMMERCIAL | 5.934 | 5.6648 | 5.2408 | 5.6129 | 5.5665 | 5.3616 | 5.1138 | 4.9867 | 4.3478 | 4.3478 | 4.3478 | 4.3478 | 4.3478 | 4.3478 | 4.3478 | 4.3478 | 4.3478 | 4.3478 | 4.3478 | 4.3478 | 4.3478 | 4.3478 | 4.3478 | 4.3478 | 4.9202 | 4.3478 | |
| Amazon EU (FBA): channel ROAS proxy (net revenue / paid media) | COMMERCIAL | 11.4859 | 11.5034 | 11.1666 | 10.5647 | 10.097 | 10.0516 | 9.9665 | 10.5932 | 8.6957 | 8.6957 | 8.6957 | 8.6957 | 8.6957 | 8.6957 | 8.6957 | 8.6957 | 8.6957 | 8.6957 | 8.6957 | 8.6957 | 8.6957 | 8.6957 | 8.6957 | 8.6957 | 9.7304 | 8.6957 | |
| Walmart US (WFS): channel ROAS proxy (net revenue / paid media) | COMMERCIAL | 6.8238 | 6.4253 | 6.903 | 7.1992 | 7.7342 | 7.5813 | 8.4812 | 7.5234 | 6.6667 | 6.6667 | 6.6667 | 6.6667 | 6.6667 | 6.6667 | 6.6667 | 6.6667 | 6.6667 | 6.6667 | 6.6667 | 6.6667 | 6.6667 | 6.6667 | 6.6667 | 6.6667 | 7.0551 | 6.6667 | |
| Shopify paid CAC | COMMERCIAL | Channel_PL | 20.7605 | 22.2897 | 23.8088 | 23.1307 | 22.1997 | 21.6891 | 24.5877 | 25.9663 | 29.2823 | 29.2823 | 29.2823 | 29.2823 | 29.2823 | 29.2823 | 29.2823 | 29.2823 | 29.2823 | 29.2823 | 29.2823 | 29.2823 | 29.2823 | 29.2823 | 29.2823 | 29.2823 | 25.5545 | 29.2823 |
| Shopify EU (DTC): CM2 per order | COMMERCIAL | Channel_PL | 23.5121 | 23.0937 | 21.1121 | 21.8925 | 22.639 | 20.5835 | 19.1707 | 19.9802 | 14.7044 | 14.5557 | 14.4062 | 14.2558 | 14.1045 | 13.9525 | 13.7995 | 13.6457 | 13.491 | 13.3355 | 13.179 | 13.0217 | 12.8635 | 12.7044 | 12.5444 | 12.3835 | 18.5085 | 13.1531 |
| Amazon EU (FBA): CM2 per order | COMMERCIAL | Channel_PL | 14.0723 | 13.5723 | 13.5481 | 13.1932 | 13.347 | 12.1148 | 12.5545 | 12.5532 | 9.6608 | 8.197 | 8.0751 | 7.9524 | 9.1715 | 9.0474 | 8.9227 | 8.7972 | 8.671 | 8.5442 | 8.4166 | 8.2882 | 8.1592 | 6.687 | 6.5565 | 6.4252 | 11.1071 | 7.9286 |
| Walmart US (WFS): CM2 per order | COMMERCIAL | Channel_PL | 17.1329 | 14.8679 | 16.7627 | 15.7864 | 16.0802 | 16.4013 | 15.3494 | 14.1532 | 9.4592 | 9.3219 | 9.1839 | 9.045 | 8.9054 | 8.765 | 8.6238 | 8.4818 | 8.339 | 8.1954 | 8.051 | 7.9057 | 7.7597 | 7.6128 | 7.4651 | 7.3165 | 12.3248 | 8.001 |
| Amazon share of net revenue (concentration) | COMMERCIAL | 47.47% | 43.15% | 43.46% | 45.12% | 43.73% | 42.06% | 41.01% | 38.94% | 41.9% | 41.91% | 41.93% | 41.95% | 41.97% | 41.98% | 42% | 42.01% | 42.02% | 42.03% | 42.04% | 42.05% | 42.06% | 42.07% | 42.08% | 42.09% | 42.57% | 42.04% | |
| Days of inventory on hand | WORKING CAPITAL AND CASH | Inventory | 223.7382 | 202.0757 | 182.621 | 138.7406 | 135.5874 | 123.0216 | 120.5491 | 97.2921 | 113.1271 | 124.7831 | 65.1917 | 61.341 | 126.4531 | 104.4496 | 95.3391 | 83.0269 | 75.3903 | 66.067 | 66.1843 | 76.5927 | 72.1351 | 96.0493 | 55.6937 | 65 | 61.341 | 65 |
| Days receivable (marketplace settlement lag) | WORKING CAPITAL AND CASH | Settlements | 10.0198 | 10.7867 | 11.5063 | 11.4764 | 11.7579 | 12.0322 | 10.7109 | 10.8088 | 13.9248 | 13.8022 | 13.8396 | 13.8771 | 14.0739 | 14.1115 | 14.1493 | 14.1872 | 14.2253 | 14.2635 | 14.3019 | 14.3404 | 14.3791 | 14.2611 | 14.3003 | 14.3398 | 13.8771 | 14.3398 |
| Days payable (logistics group) | WORKING CAPITAL AND CASH | AP_Schedule | 34.6654 | 30.5603 | 24.1657 | 26.7316 | 28.8486 | 29.1834 | 29.8988 | 30.8003 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 |
| Cash conversion cycle (DIO + DSO - DPO) | WORKING CAPITAL AND CASH | 199.0925 | 182.3022 | 169.9616 | 123.4854 | 118.4968 | 105.8704 | 101.3612 | 77.3006 | 97.0519 | 108.5853 | 49.0313 | 45.2181 | 110.527 | 88.5611 | 79.4883 | 67.2141 | 59.6156 | 50.3305 | 50.4862 | 60.9331 | 56.5142 | 80.3103 | 39.9941 | 49.3398 | 45.2181 | 49.3398 | |
| Cash at bank | WORKING CAPITAL AND CASH | BS | 396,444.4392 | 378,620.8784 | 473,742.3177 | 328,674.2766 | 453,889.7159 | 495,519.1551 | 332,377.757 | 391,452.1962 | 282,257.1516 | 226,977.1699 | 314,648.3307 | 486,356.9605 | 370,669.6745 | 315,350.1008 | 353,807.3835 | 251,737.4962 | 290,600.4923 | 315,999.586 | 98,461.0469 | 69,434.4204 | -69,964.1208 | -214,906.6863 | -180,065.5349 | -86,197.3265 | 486,356.9605 | -86,197.3265 |
| Cash headroom over the minimum buffer | WORKING CAPITAL AND CASH | 246,444.4392 | 228,620.8784 | 323,742.3177 | 178,674.2766 | 303,889.7159 | 345,519.1551 | 182,377.757 | 241,452.1962 | 132,257.1516 | 76,977.1699 | 164,648.3307 | 336,356.9605 | 220,669.6745 | 165,350.1008 | 203,807.3835 | 101,737.4962 | 140,600.4923 | 165,999.586 | -51,538.9531 | -80,565.5796 | -219,964.1208 | -364,906.6863 | -330,065.5349 | -236,197.3265 | 336,356.9605 | -236,197.3265 | |
| Net debt / (net cash) | WORKING CAPITAL AND CASH | BS | -3,616 | 6,991.1777 | -95,391.7469 | 42,369.4244 | -90,198.5525 | -139,226.4827 | 16,470.1839 | -50,095.5165 | 51,561.4465 | 99,256.2338 | 3,952.4709 | -175,436.4646 | -67,477.4863 | -19,934.5222 | -66,217.0183 | 27,978.748 | -18,807.5824 | -52,179.5312 | 157,336.3225 | 178,290.1218 | 309,565.3806 | 446,333.8932 | 403,267.6011 | 301,122.8448 | -175,436.4646 | 301,122.8448 |
| Inventory on hand, net | WORKING CAPITAL AND CASH | BS | 709,122.4338 | 663,530.0697 | 646,099.7628 | 540,452.3633 | 586,135.7582 | 522,612.8516 | 465,368.1044 | 383,198.7118 | 516,408.7874 | 628,936.7529 | 491,337.0337 | 396,015.9629 | 515,601.1528 | 444,307.6279 | 416,915.7705 | 393,816.4302 | 369,601.9172 | 328,845.7405 | 306,127.2662 | 351,111.8431 | 389,653.7309 | 575,783.8262 | 493,346.8472 | 493,346.8472 | 396,015.9629 | 493,346.8472 |
| Net working capital | WORKING CAPITAL AND CASH | BS | 705,893.314 | 704,129.3353 | 594,806.6631 | 724,149.8367 | 611,442.3264 | 557,134.5298 | 710,779.8284 | 631,670.7426 | 713,487.4932 | 739,677.7861 | 653,225.8122 | 475,320.0184 | 560,754.4074 | 543,140.0406 | 466,893.0143 | 533,437.2417 | 461,237.6088 | 400,658.0547 | 581,172.357 | 570,624.7873 | 673,339.3569 | 784,522.0168 | 731,214.9601 | 621,250.1372 | 475,320.0184 | 621,250.1372 |
| Operating cash flow, trailing three months | WORKING CAPITAL AND CASH | CF | -213,222.8448 | -213,222.8448 | -213,222.8448 | -239,238.8448 | -228,631.6671 | -337,814.5917 | -200,053.4204 | -333,821.3973 | -382,849.3275 | -230,652.6609 | -297,218.3613 | -197,061.3983 | -150,866.611 | -247,670.3739 | -428,559.3094 | -322,100.3311 | -306,057.367 | -353,839.8631 | -261,144.0968 | -309,430.4272 | -344,302.376 | -136,286.5223 | -116,832.7231 | 12,942.5358 | ||
| Cash runway in months at the trailing burn (blank if cash generative) | WORKING CAPITAL AND CASH | 5.5779 | 5.3271 | 6.6655 | 4.1215 | 5.9557 | 4.4005 | 4.9843 | 3.5179 | 2.2118 | 2.9522 | 3.1759 | 7.4041 | 7.3708 | 3.8198 | 2.4767 | 2.3446 | 2.8485 | 2.6792 | 1.1311 | 0.6732 | -0.6096 | -4.7306 | -4.6237 | n/a | |||
| Headcount (FTE) | PEOPLE | Opex | 10 | 10 | 10 | 11 | 11 | 11 | 11 | 11 | 11 | 11 | 11 | 11 | 11 | 11 | 11 | 11 | 11 | 11 | 11 | 11 | 11 | 11 | 11 | 11 | 11 | 11 |
| Annualised net revenue per FTE | PEOPLE | 321,065.0624 | 301,034.3889 | 353,253.1116 | 339,271.1785 | 380,615.476 | 362,124.1925 | 334,430.3758 | 343,125.8834 | 365,108.8667 | 416,158.2146 | 591,506.9261 | 520,538.9513 | 326,853.5181 | 306,361.7203 | 347,285.0775 | 361,605.5018 | 383,968.909 | 375,077.4847 | 358,077.3701 | 352,828.4952 | 400,011.5177 | 456,059.4103 | 648,390.177 | 570,747.8453 | 378,297.0177 | 407,272.2522 |
| PO ref | Supplier | Category | PO date | Deposit % | FOB value (EUR) | Deposit (EUR) | Deposit paid | ETD (ship date) | Balance (EUR) | Balance paid | ETA (arrival) | Landed uplift | Landed value (EUR) | Status at last actual | Deposit month | ETD month | ETA month |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| PO-2025-041 | Foshan Crestware Manufacturing Co. | Cookware | 2025-10-06 | 30% | 96,000 | 28,800 | 2025-10-06 | 2025-12-08 | 67,200 | 2025-12-08 | 2026-01-22 | 0.22 | 117,120 | Received | 2025-10-31 | 2025-12-31 | 2026-01-31 |
| PO-2025-044 | Chaozhou Terra Ceramics Co. | Tableware | 2025-10-20 | 30% | 58,000 | 17,400 | 2025-10-20 | 2025-12-15 | 40,600 | 2025-12-15 | 2026-01-30 | 0.24 | 71,920 | Received | 2025-10-31 | 2025-12-31 | 2026-01-31 |
| PO-2025-047 | Yangjiang Edgeline Cutlery Ltd | Knives | 2025-11-18 | 30% | 41,000 | 12,300 | 2025-11-18 | 2026-01-20 | 28,700 | 2026-01-20 | 2026-03-05 | 0.14 | 46,740 | Received | 2025-11-30 | 2026-01-31 | 2026-03-31 |
| PO-2025-049 | Ningbo Homeform Plastics Co. | Storage | 2025-12-02 | 30% | 36,000 | 10,800 | 2025-12-02 | 2026-02-10 | 25,200 | 2026-02-10 | 2026-03-28 | 0.2 | 43,200 | Received | 2025-12-31 | 2026-02-28 | 2026-03-31 |
| PO-2026-003 | Guimaraes Textil Norte Lda | Textiles | 2026-01-12 | 50% | 48,000 | 24,000 | 2026-01-12 | 2026-02-20 | 24,000 | 2026-02-20 | 2026-02-27 | 0.06 | 50,880 | Received | 2026-01-31 | 2026-02-28 | 2026-02-28 |
| PO-2026-007 | Foshan Crestware Manufacturing Co. | Cookware | 2026-02-02 | 30% | 88,000 | 26,400 | 2026-02-02 | 2026-04-06 | 61,600 | 2026-04-06 | 2026-05-22 | 0.22 | 107,360 | Received | 2026-02-28 | 2026-04-30 | 2026-05-31 |
| PO-2026-011 | Chaozhou Terra Ceramics Co. | Tableware | 2026-02-23 | 30% | 52,000 | 15,600 | 2026-02-23 | 2026-04-20 | 36,400 | 2026-04-20 | 2026-06-05 | 0.24 | 64,480 | Received | 2026-02-28 | 2026-04-30 | 2026-06-30 |
| PO-2026-014 | Guimaraes Textil Norte Lda | Textiles | 2026-03-16 | 50% | 54,000 | 27,000 | 2026-03-16 | 2026-04-24 | 27,000 | 2026-04-24 | 2026-05-01 | 0.06 | 57,240 | Received | 2026-03-31 | 2026-04-30 | 2026-05-31 |
| PO-2026-018 | Yangjiang Edgeline Cutlery Ltd | Knives | 2026-04-06 | 30% | 46,000 | 13,800 | 2026-04-06 | 2026-06-08 | 32,200 | 2026-06-08 | 2026-07-24 | 0.14 | 52,440 | Received | 2026-04-30 | 2026-06-30 | 2026-07-31 |
| PO-2026-022 | Ningbo Homeform Plastics Co. | Storage | 2026-05-04 | 30% | 34,000 | 10,200 | 2026-05-04 | 2026-07-06 | 23,800 | 2026-07-06 | 2026-08-20 | 0.2 | 40,800 | Received | 2026-05-31 | 2026-07-31 | 2026-08-31 |
| PO-2026-024 | Foshan Crestware Manufacturing Co. | Cookware | 2026-05-25 | 30% | 120,000 | 36,000 | 2026-05-25 | 2026-07-27 | 84,000 | 2026-07-27 | 2026-09-11 | 0.22 | 146,400 | In transit | 2026-05-31 | 2026-07-31 | 2026-09-30 |
| PO-2026-025 | Yangjiang Edgeline Cutlery Ltd | Knives | 2026-06-01 | 30% | 38,000 | 11,400 | 2026-06-01 | 2026-08-03 | 26,600 | 2026-08-03 | 2026-09-18 | 0.14 | 43,320 | In transit | 2026-06-30 | 2026-08-31 | 2026-09-30 |
| PO-2026-026 | Foshan Crestware Manufacturing Co. | Cookware | 2026-06-08 | 30% | 142,000 | 42,600 | 2026-06-08 | 2026-09-04 | 99,400 | 2026-09-04 | 2026-10-19 | 0.22 | 173,240 | Open: deposit paid | 2026-06-30 | 2026-09-30 | 2026-10-31 |
| PO-2026-029 | Chaozhou Terra Ceramics Co. | Tableware | 2026-06-22 | 30% | 76,000 | 22,800 | 2026-06-22 | 2026-08-24 | 53,200 | 2026-08-24 | 2026-10-09 | 0.24 | 94,240 | In transit | 2026-06-30 | 2026-08-31 | 2026-10-31 |
| PO-2026-031 | Guimaraes Textil Norte Lda | Textiles | 2026-07-13 | 50% | 68,000 | 34,000 | 2026-07-13 | 2026-09-18 | 34,000 | 2026-09-18 | 2026-09-25 | 0.06 | 72,080 | Open: deposit paid | 2026-07-31 | 2026-09-30 | 2026-09-30 |
| PO-2026-034 | Yangjiang Edgeline Cutlery Ltd | Knives | 2026-07-27 | 30% | 62,000 | 18,600 | 2026-07-27 | 2026-09-28 | 43,400 | 2026-09-28 | 2026-11-13 | 0.14 | 70,680 | Open: deposit paid | 2026-07-31 | 2026-09-30 | 2026-11-30 |
| PO-2026-037 | Ningbo Homeform Plastics Co. | Storage | 2026-08-17 | 30% | 28,000 | 8,400 | 2026-08-17 | 2026-10-19 | 19,600 | 2026-10-19 | 2026-12-04 | 0.2 | 33,600 | Open: deposit paid | 2026-08-31 | 2026-10-31 | 2026-12-31 |
| PO-2026-040 | Foshan Crestware Manufacturing Co. | Cookware | 2026-09-21 | 30% | 98,000 | 29,400 | 2026-09-21 | 2026-11-23 | 68,600 | 2026-11-23 | 2027-01-08 | 0.22 | 119,560 | Planned | 2026-09-30 | 2026-11-30 | 2027-01-31 |
| PO-2026-043 | Chaozhou Terra Ceramics Co. | Tableware | 2026-10-12 | 30% | 60,000 | 18,000 | 2026-10-12 | 2026-12-14 | 42,000 | 2026-12-14 | 2027-01-29 | 0.24 | 74,400 | Planned | 2026-10-31 | 2026-12-31 | 2027-01-31 |
| Measure | Value |
|---|---|
| fob | 1,245,000 |
| deposits | 407,500 |
| balances | 837,500 |
| landed | 1,479,700 |
| Measure | Value |
|---|---|
| FOB value of open POs (EUR) | 692,000 |
| of which deposits already paid (EUR) | 173,800 |
| of which balances already paid on shipped POs (EUR) | 163,800 |
| Cash still to pay on open POs (EUR) | 354,400 |
| Landed value of open POs (EUR) | 827,520 |
| category | ytd net revenue | fy26 net revenue | ytd cm2 | fy26 cm2 | ytd cm2 pct | fy26 cm2 pct | dio last actual | dio dec26 |
|---|---|---|---|---|---|---|---|---|
| Cookware | 972,613.6666 | 1,668,950.7148 | 243,882.5863 | 360,676.3059 | 25.07% | 21.61% | 23.4995 | 41.0583 |
| Knives | 482,631.8371 | 832,149.4204 | 144,360.1041 | 223,025.595 | 29.91% | 26.8% | 52.4111 | 41.0533 |
| Textiles | 448,075.4476 | 757,618.3772 | 124,786.7759 | 184,540.0661 | 27.85% | 24.36% | 121.5862 | 41.0295 |
| Tableware | 334,261.9711 | 579,605.12 | 79,839.268 | 118,587.6836 | 23.89% | 20.46% | 208.0788 | 120.8934 |
| Storage | 188,147.3939 | 322,943.5628 | 42,074.4193 | 60,422.5776 | 22.36% | 18.71% | 302.1986 | 139.2454 |
Receivables & payables
Downside · EUR · 2026-01 to 2027-12 · A: actual · F: forecast
| Measure | Value |
|---|---|
| as at | 2026-08-31 |
| counterparty | item | group | amount | due date | days past due | not due | d1 30 | d31 60 | d61 90 | over 90 | action |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Shopify International Ltd | Shopify Payments: payouts in transit, orders 29 to 31 Aug | Marketplace | 16,197.84 | 2026-09-03 | 0 | 16,197.84 | 0 | 0 | 0 | 0 | Settles daily; no action. |
| Amazon EU S.a r.l. | Open settlement period 19 Aug to 1 Sep (unsettled balance) | Marketplace | 41,262 | 2026-09-03 | 0 | 41,262 | 0 | 0 | 0 | 0 | Settles on the 14-day cycle; reconcile the 1-Sep settlement report to the ledger. |
| Amazon EU S.a r.l. | Reserve (unavailable balance, roughly 7 days) | Marketplace | 19,648 | 2026-09-17 | 0 | 19,648 | 0 | 0 | 0 | 0 | Ask account health for a reserve review after 90 days of clean metrics. |
| Amazon EU S.a r.l. | A-to-z claims and refund adjustments under review | Marketplace | 4,584.83 | 2026-09-30 | 0 | 4,584.83 | 0 | 0 | 0 | 0 | Contest claims with tracking evidence within the 30-day window. |
| Walmart.com (Walmart Marketplace) | Settlement cycle 18 to 31 Aug | Marketplace | 15,928 | 2026-09-17 | 0 | 15,928 | 0 | 0 | 0 | 0 | Biweekly cycle; convert at the settlement-date rate. |
| Walmart.com (Walmart Marketplace) | Reserve (14-day new-seller hold) | Marketplace | 7,495.85 | 2026-10-01 | 0 | 7,495.85 | 0 | 0 | 0 | 0 | Hold expected to lapse after six months of clean performance. |
| Amazon EU S.a r.l. | FBA lost and damaged inventory reimbursement claim, raised 15-Jul-26 | Other | 4,120 | 2026-07-15 | 47 | 0 | 0 | 4,120 | 0 | 0 | 46 days open: escalate through Seller Support; write off if unresolved by 31-Oct. |
| Nationale Assuradeuren N.V. | Prepaid insurance, cover to Mar-27 | Other | 9,600 | 2027-03-31 | 0 | 9,600 | 0 | 0 | 0 | 0 | Prepayment, released monthly; not a receivable. |
| Amsterdam Werkplek B.V. | Office rent deposit | Other | 7,780 | 2028-03-31 | 0 | 7,780 | 0 | 0 | 0 | 0 | Refundable at lease end. |
| Measure | Value |
|---|---|
| amount | 126,616.52 |
| not due | 122,496.52 |
| d1 30 | 0 |
| d31 60 | 4,120 |
| d61 90 | 0 |
| over 90 | 0 |
| label | aging total | ledger | difference |
|---|---|---|---|
| Marketplace and payment receivables: aging total vs balance sheet | 105,116.52 | 105,116.5236 | 0 |
| Other receivables and prepaid expenses: aging total vs balance sheet | 21,500 | 21,500 | 0 |
| Measure | Value |
|---|---|
| as at | 2026-08-31 |
| counterparty | item | group | amount | due date | days past due | not due | d1 30 | d31 60 | d61 90 | over 90 | action |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Rotterdam Fulfilment Partners B.V. | Invoice RFP-2608: August pick, pack and packaging | Logistics | 9,732 | 2026-09-30 | 0 | 9,732 | 0 | 0 | 0 | 0 | 30-day terms; approved for the 25-Sep run. |
| Benelux Parcel Services B.V. | August carrier invoice (parcels and returns) | Logistics | 12,558 | 2026-09-25 | 0 | 12,558 | 0 | 0 | 0 | 0 | Reconcile surcharge lines to the rate card before release. |
| Northsea Freight Forwarding B.V. | FCL freight, duty and handling on PO-2026-022 (arrived 20-Aug) | Logistics | 7,103.78 | 2026-09-19 | 0 | 7,103.78 | 0 | 0 | 0 | 0 | Matches the landed cost posted on receipt. |
| Northsea Freight Forwarding B.V. | Invoice NF-1177: disputed demurrage charge, June arrival | Logistics | 2,000 | 2026-07-15 | 47 | 0 | 0 | 2,000 | 0 | 0 | 47 days overdue, disputed: forwarder failed to book the customs slot. Hold pending credit note. |
| Meta Platforms Ireland Ltd | August advertising invoice | Paid media | 6,571 | 2026-09-10 | 0 | 6,571 | 0 | 0 | 0 | 0 | Reverse-charged VAT; pays on the 10th. |
| Google Ireland Ltd | August advertising invoice | Paid media | 2,816 | 2026-09-10 | 0 | 2,816 | 0 | 0 | 0 | 0 | Reverse-charged VAT; pays on the 10th. |
| Shopify International Ltd | August plan and apps | Other opex | 1,490 | 2026-09-05 | 0 | 1,490 | 0 | 0 | 0 | 0 | Card on file. |
| Klaviyo, Gorgias and SaaS stack | August subscriptions | Other opex | 2,660 | 2026-09-12 | 0 | 2,660 | 0 | 0 | 0 | 0 | Reverse-charged VAT. |
| Van der Berg Accountants B.V. | August accounting and payroll fee | Other opex | 3,872 | 2026-09-25 | 0 | 3,872 | 0 | 0 | 0 | 0 | |
| SupportDesk Lisboa Lda | August customer service (per order) | Other opex | 4,090 | 2026-09-30 | 0 | 4,090 | 0 | 0 | 0 | 0 | Reverse-charged VAT. |
| Studio Nordlicht B.V. | August content production | Other opex | 6,050 | 2026-09-30 | 0 | 6,050 | 0 | 0 | 0 | 0 | |
| Amsterdam Werkplek B.V. | September rent, invoiced in advance | Other opex | 5,808 | 2026-09-01 | 0 | 5,808 | 0 | 0 | 0 | 0 | Paid 1-Sep. |
| Nationale Assuradeuren N.V. | Q3 insurance instalment | Other opex | 3,450 | 2026-09-15 | 0 | 3,450 | 0 | 0 | 0 | 0 | VAT-exempt. |
| Sundry suppliers (11 invoices under EUR 1,000) | Office, travel, recruitment, other G&A | Other opex | 3,798.5 | 2026-09-20 | 0 | 3,798.5 | 0 | 0 | 0 | 0 | Per the AP ledger listing. |
| Measure | Value |
|---|---|
| amount | 71,999.28 |
| not due | 69,999.28 |
| d1 30 | 0 |
| d31 60 | 2,000 |
| d61 90 | 0 |
| over 90 | 0 |
| label | aging total | ledger | difference |
|---|---|---|---|
| Logistics and fulfilment: aging total vs schedule | 31,393.78 | 31,393.7845 | 0 |
| Paid media: aging total vs schedule | 9,387 | 9,387 | 0 |
| Other opex: aging total vs schedule | 31,218.5 | 31,218.501 | 0 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Charged to customers incl. VAT (gross less discounts plus shipping) | SHOPIFY EU (DTC) | Channel_PL x (1 + VAT) | 162,811.165 | 162,299.7389 | 184,993.5039 | 184,654.6579 | 212,292.8512 | 198,842.1713 | 185,416.2781 | 189,787.8012 | 201,820.3335 | 229,252.2055 | 324,726.9711 | 284,777.8035 | 178,193.261 | 166,436.5046 | 188,003.911 | 195,062.1909 | 206,386.8392 | 200,883.9801 | 191,086.4902 | 187,601.3335 | 211,911.3501 | 240,714.8157 | 340,963.3196 | 299,016.6937 | 2,521,675.481 | 2,606,260.6896 |
| Refunds to customers incl. VAT | SHOPIFY EU (DTC) | Channel_PL x (1 + VAT) | -10,356.975 | -8,931.46 | -11,182.4 | -12,252.44 | -13,949.08 | -13,173.06 | -12,693.47 | -13,939.44 | -17,189.5848 | -19,526.0317 | -27,657.8763 | -24,255.2974 | -15,177.203 | -14,175.8482 | -16,012.8027 | -16,613.9755 | -17,578.5265 | -17,109.8331 | -16,275.3543 | -15,978.5141 | -18,049.0641 | -20,502.3333 | -29,040.7701 | -25,468.0623 | -185,107.1152 | -221,982.287 |
| Fees and advertising deducted by the platform before payout | SHOPIFY EU (DTC) | Channel_PL | -3,706 | -3,694 | -4,179 | -4,145 | -4,838 | -4,506 | -4,186 | -4,303 | -4,738.2541 | -5,382.2882 | -7,623.8052 | -6,685.8952 | -4,183.5475 | -3,907.5272 | -4,413.8779 | -4,579.5892 | -4,845.4646 | -4,716.2708 | -4,486.2494 | -4,404.4263 | -4,975.1668 | -5,651.4026 | -8,004.9954 | -7,020.1899 | -57,987.2426 | -61,188.7076 |
| NET SETTLEMENT ACCRUED | SHOPIFY EU (DTC) | charged less refunds less fees | 148,748.19 | 149,674.2789 | 169,632.1039 | 168,257.2179 | 193,505.7712 | 181,163.1112 | 168,536.8081 | 171,545.3612 | 179,892.4946 | 204,343.8856 | 289,445.2896 | 253,836.6109 | 158,832.5105 | 148,353.1292 | 167,577.2304 | 173,868.6262 | 183,962.8481 | 179,057.8762 | 170,324.8865 | 167,218.3932 | 188,887.1193 | 214,561.0798 | 303,917.5541 | 266,528.4415 | 2,278,581.1233 | 2,323,089.6951 |
| Opening receivable | SHOPIFY EU (DTC) | prior month closing | 14,900 | 13,982.19 | 16,831.4689 | 17,500.5728 | 16,124.7907 | 21,227.5619 | 19,926.6732 | 16,708.4813 | 16,197.8426 | 17,989.2495 | 19,775.2147 | 28,944.529 | 24,564.8333 | 15,370.8881 | 15,894.9781 | 16,217.1513 | 17,386.8626 | 17,802.8563 | 17,905.7876 | 16,483.0535 | 16,182.4251 | 18,888.7119 | 20,763.9755 | 30,391.7554 | ||
| Forecast closing receivable (accrued x lag / days in month) | SHOPIFY EU (DTC) | settlement lag on Assumptions | 14,394.9861 | 16,036.5299 | 16,416.0101 | 16,825.7218 | 18,726.365 | 18,116.3111 | 16,310.0137 | 16,601.164 | 17,989.2495 | 19,775.2147 | 28,944.529 | 24,564.8333 | 15,370.8881 | 15,894.9781 | 16,217.1513 | 17,386.8626 | 17,802.8563 | 17,905.7876 | 16,483.0535 | 16,182.4251 | 18,888.7119 | 20,763.9755 | 30,391.7554 | 25,793.075 | ||
| Payouts received (cash) | SHOPIFY EU (DTC) | A: bank; F: opening + accrued - forecast closing | -149,666 | -146,825 | -168,963 | -169,633 | -188,403 | -182,464 | -171,755 | -172,056 | -178,101.0876 | -202,557.9203 | -280,275.9754 | -258,216.3066 | -168,026.4557 | -147,829.0392 | -167,255.0572 | -172,698.9149 | -183,546.8544 | -178,954.9449 | -171,747.6206 | -167,519.0215 | -186,180.8325 | -212,685.8163 | -294,289.7742 | -271,127.1219 | -2,268,916.2899 | -2,321,861.4534 |
| CLOSING RECEIVABLE (incl. reserve) | SHOPIFY EU (DTC) | opening + accrued + payouts | 13,982.19 | 16,831.4689 | 17,500.5728 | 16,124.7907 | 21,227.5619 | 19,926.6732 | 16,708.4813 | 16,197.8426 | 17,989.2495 | 19,775.2147 | 28,944.529 | 24,564.8333 | 15,370.8881 | 15,894.9781 | 16,217.1513 | 17,386.8626 | 17,802.8563 | 17,905.7876 | 16,483.0535 | 16,182.4251 | 18,888.7119 | 20,763.9755 | 30,391.7554 | 25,793.075 | 24,564.8333 | 25,793.075 |
| Days outstanding (closing / accrued x days in month) | SHOPIFY EU (DTC) | memo | 2.914 | 3.1487 | 3.1982 | 2.875 | 3.4007 | 3.2998 | 3.0733 | 2.9271 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | ||
| Charged to customers incl. VAT (gross less discounts) | AMAZON EU (FBA) | Channel_PL x (1 + VAT) | 165,850.2594 | 142,773.6779 | 167,243.5647 | 181,563.9293 | 197,977.0174 | 182,466.5948 | 162,413.6475 | 160,807.0813 | 186,643.7456 | 212,836.2802 | 302,645.426 | 266,443.7298 | 167,368.7065 | 156,933.3285 | 177,957.829 | 185,356.1194 | 196,879.0232 | 192,373.9959 | 183,702.3282 | 181,052.3698 | 205,308.1202 | 234,119.9082 | 332,909.9686 | 293,088.1028 | 2,329,664.954 | 2,507,049.8003 |
| Refunds to customers incl. VAT | AMAZON EU (FBA) | Channel_PL x (1 + VAT) | -12,815.175 | -12,335.585 | -13,094.735 | -12,464.52 | -14,123.805 | -14,228.64 | -10,912.48 | -13,208.005 | -17,682.0391 | -20,163.4371 | -28,671.6719 | -25,242.0376 | -15,855.9827 | -14,867.368 | -16,859.1627 | -17,560.0534 | -18,651.6969 | -18,224.9049 | -17,403.3785 | -17,152.3298 | -19,450.243 | -22,179.7808 | -31,538.8391 | -27,766.2413 | -194,942.1306 | -237,509.9811 |
| Fees and advertising deducted by the platform before payout | AMAZON EU (FBA) | Channel_PL | -45,624 | -38,937 | -46,270 | -51,807 | -56,333 | -54,341 | -47,084 | -45,409 | -56,452.9297 | -68,423.3005 | -97,295.4373 | -85,657.1981 | -50,622.933 | -47,466.6115 | -53,825.7565 | -56,063.4697 | -59,548.7281 | -58,186.1215 | -55,563.2582 | -54,761.7423 | -62,098.2227 | -75,265.6306 | -107,024.981 | -94,222.9179 | -693,633.8656 | -774,650.3729 |
| NET SETTLEMENT ACCRUED | AMAZON EU (FBA) | charged less refunds less fees | 107,411.0844 | 91,501.0929 | 107,878.8297 | 117,292.4093 | 127,520.2124 | 113,896.9548 | 104,417.1675 | 102,190.0763 | 112,508.7769 | 124,249.5426 | 176,678.3168 | 155,544.4942 | 100,889.7908 | 94,599.349 | 107,272.9097 | 111,732.5963 | 118,678.5982 | 115,962.9695 | 110,735.6916 | 109,138.2977 | 123,759.6546 | 136,674.4968 | 194,346.1485 | 171,098.9436 | 1,441,088.9578 | 1,494,889.4464 |
| Opening receivable | AMAZON EU (FBA) | prior month closing | 118,600 | 65,087.0843 | 72,156.1772 | 79,788.007 | 85,470.4163 | 93,069.6287 | 88,954.5835 | 67,025.751 | 65,494.8273 | 105,008.1918 | 112,225.3933 | 164,899.7624 | 140,491.8012 | 91,126.2627 | 94,599.349 | 96,891.6604 | 104,283.7565 | 107,193.5726 | 108,232.1049 | 100,019.3344 | 98,576.527 | 115,509.0109 | 123,447.9326 | 181,389.7386 | ||
| Forecast closing receivable (accrued x lag / days in month) | AMAZON EU (FBA) | settlement lag on Assumptions | 97,016.4633 | 91,501.0929 | 97,438.943 | 109,472.9153 | 115,179.5467 | 106,303.8245 | 94,312.2804 | 92,300.7141 | 105,008.1918 | 112,225.3933 | 164,899.7624 | 140,491.8012 | 91,126.2627 | 94,599.349 | 96,891.6604 | 104,283.7565 | 107,193.5726 | 108,232.1049 | 100,019.3344 | 98,576.527 | 115,509.0109 | 123,447.9326 | 181,389.7386 | 154,540.9814 | ||
| Payouts received (cash) | AMAZON EU (FBA) | A: bank; F: opening + accrued - forecast closing | -160,924 | -84,432 | -100,247 | -111,610 | -119,921 | -118,012 | -126,346 | -103,721 | -72,995.4124 | -117,032.341 | -124,003.9477 | -179,952.4554 | -150,255.3294 | -91,126.2627 | -104,980.5984 | -104,340.5001 | -115,768.7821 | -114,924.4372 | -118,948.4621 | -110,581.1051 | -106,827.1706 | -128,735.5751 | -136,404.3425 | -197,947.7009 | -1,419,197.1565 | -1,480,840.2663 |
| CLOSING RECEIVABLE (incl. reserve) | AMAZON EU (FBA) | opening + accrued + payouts | 65,087.0843 | 72,156.1772 | 79,788.007 | 85,470.4163 | 93,069.6287 | 88,954.5835 | 67,025.751 | 65,494.8273 | 105,008.1918 | 112,225.3933 | 164,899.7624 | 140,491.8012 | 91,126.2627 | 94,599.349 | 96,891.6604 | 104,283.7565 | 107,193.5726 | 108,232.1049 | 100,019.3344 | 98,576.527 | 115,509.0109 | 123,447.9326 | 181,389.7386 | 154,540.9814 | 140,491.8012 | 154,540.9814 |
| Days outstanding (closing / accrued x days in month) | AMAZON EU (FBA) | memo | 18.7848 | 22.0803 | 22.9278 | 21.8609 | 22.6251 | 23.4303 | 19.899 | 19.8683 | 28 | 28 | 28 | 28 | 28 | 28 | 28 | 28 | 28 | 28 | 28 | 28 | 28 | 28 | 28 | 28 | ||
| Charged to customers incl. VAT (gross less discounts) | WALMART US (WFS) | Channel_PL x (1 + VAT) | 15,552.5579 | 16,994.1306 | 24,480.6844 | 30,636.4842 | 34,807.5229 | 41,662.6264 | 41,117.4041 | 50,623.4946 | 46,155.573 | 53,196.4694 | 76,453.5592 | 68,029.2279 | 43,190.7496 | 40,931.5425 | 46,912.2722 | 49,385.8738 | 53,017.8001 | 52,359.449 | 50,534.7133 | 50,339.1413 | 57,694.4663 | 66,495.5868 | 95,566.949 | 85,036.5349 | 499,709.7347 | 691,465.0787 |
| Refunds to customers incl. VAT | WALMART US (WFS) | Channel_PL x (1 + VAT) | -1,516.4093 | -1,656.0999 | -2,269.0114 | -3,041.744 | -3,085.9232 | -3,414.2599 | -3,621.7663 | -4,512.5448 | -4,910.1673 | -5,659.1989 | -8,133.3574 | -7,237.1519 | -4,594.7606 | -4,354.4194 | -4,990.6673 | -5,253.8164 | -5,640.1915 | -5,570.1541 | -5,376.0333 | -5,355.2278 | -6,137.7092 | -7,073.9986 | -10,166.6967 | -9,046.4399 | -49,057.6343 | -73,560.1148 |
| Fees and advertising deducted by the platform before payout | WALMART US (WFS) | Channel_PL | -5,777.9923 | -6,502.4015 | -8,997.1483 | -11,114.1002 | -12,422.3035 | -15,040.6137 | -14,375.5575 | -18,369.1756 | -17,499.871 | -20,169.4246 | -28,987.3429 | -25,793.2604 | -16,375.7591 | -15,519.1815 | -17,786.7732 | -18,724.6385 | -20,101.6822 | -19,852.0686 | -19,160.2206 | -19,086.0696 | -21,874.8387 | -25,211.7808 | -36,234.1787 | -32,241.5755 | -185,049.1916 | -262,168.7671 |
| NET SETTLEMENT ACCRUED | WALMART US (WFS) | charged less refunds less fees | 8,258.1564 | 8,835.6292 | 13,214.5247 | 16,480.6401 | 19,299.2962 | 23,207.7527 | 23,120.0803 | 27,741.7742 | 23,745.5347 | 27,367.8459 | 39,332.8589 | 34,998.8157 | 22,220.2299 | 21,057.9416 | 24,134.8317 | 25,407.4189 | 27,275.9264 | 26,937.2262 | 25,998.4593 | 25,897.8439 | 29,681.9184 | 34,209.8074 | 49,166.0736 | 43,748.5196 | 265,602.9089 | 355,736.1969 |
| Opening receivable | WALMART US (WFS) | prior month closing | 0 | 6,395.1564 | 7,326.7856 | 10,620.3103 | 13,945.9504 | 14,784.2465 | 18,766.9992 | 18,563.0795 | 23,423.8537 | 23,745.5347 | 26,485.0122 | 39,332.8589 | 33,869.8216 | 21,503.4483 | 22,562.0803 | 23,356.2887 | 25,407.4189 | 26,396.0578 | 26,937.2262 | 25,159.7993 | 25,062.4296 | 29,681.9184 | 33,106.2652 | 49,166.0736 | ||
| Forecast closing receivable (accrued x lag / days in month) | WALMART US (WFS) | settlement lag on Assumptions | 7,991.7642 | 9,466.7456 | 12,788.2497 | 16,480.6401 | 18,676.7382 | 23,207.7527 | 22,374.2712 | 26,846.8783 | 23,745.5347 | 26,485.0122 | 39,332.8589 | 33,869.8216 | 21,503.4483 | 22,562.0803 | 23,356.2887 | 25,407.4189 | 26,396.0578 | 26,937.2262 | 25,159.7993 | 25,062.4296 | 29,681.9184 | 33,106.2652 | 49,166.0736 | 42,337.277 | ||
| Payouts received (cash) | WALMART US (WFS) | A: bank; F: opening + accrued - forecast closing | -1,863 | -7,904 | -9,921 | -13,155 | -18,461 | -19,225 | -23,324 | -22,881 | -23,423.8537 | -24,628.3684 | -26,485.0122 | -40,461.853 | -34,586.6032 | -19,999.3096 | -23,340.6233 | -23,356.2887 | -26,287.2875 | -26,396.0578 | -27,775.8862 | -25,995.2137 | -25,062.4296 | -30,785.4605 | -33,106.2652 | -50,577.3162 | -231,733.0873 | -347,268.7415 |
| CLOSING RECEIVABLE (incl. reserve) | WALMART US (WFS) | opening + accrued + payouts | 6,395.1564 | 7,326.7856 | 10,620.3103 | 13,945.9504 | 14,784.2465 | 18,766.9992 | 18,563.0795 | 23,423.8537 | 23,745.5347 | 26,485.0122 | 39,332.8589 | 33,869.8216 | 21,503.4483 | 22,562.0803 | 23,356.2887 | 25,407.4189 | 26,396.0578 | 26,937.2262 | 25,159.7993 | 25,062.4296 | 29,681.9184 | 33,106.2652 | 49,166.0736 | 42,337.277 | 33,869.8216 | 42,337.277 |
| Days outstanding (closing / accrued x days in month) | WALMART US (WFS) | memo | 24.0066 | 23.2185 | 24.9142 | 25.3861 | 23.7476 | 24.2596 | 24.8899 | 26.1749 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | ||
| Charged to customers incl. VAT | ALL CHANNELS | sum | 344,213.9823 | 322,067.5474 | 376,717.753 | 396,855.0714 | 445,077.3915 | 422,971.3924 | 388,947.3298 | 401,218.3772 | 434,619.6521 | 495,284.955 | 703,825.9563 | 619,250.7613 | 388,752.7172 | 364,301.3756 | 412,874.0121 | 429,804.184 | 456,283.6625 | 445,617.425 | 425,323.5317 | 418,992.8447 | 474,913.9366 | 541,330.3107 | 769,440.2372 | 677,141.3314 | 5,351,050.1697 | 5,804,775.5686 |
| Refunds incl. VAT | ALL CHANNELS | sum | -24,688.5593 | -22,923.1449 | -26,546.1464 | -27,758.704 | -31,158.8082 | -30,815.9599 | -27,227.7163 | -31,659.9898 | -39,781.7912 | -45,348.6676 | -64,462.9056 | -56,734.4869 | -35,627.9463 | -33,397.6356 | -37,862.6327 | -39,427.8453 | -41,870.4149 | -40,904.8921 | -39,054.7661 | -38,486.0716 | -43,637.0162 | -49,756.1127 | -70,746.3059 | -62,280.7435 | -429,106.8801 | -533,052.3828 |
| Fees and advertising deducted | ALL CHANNELS | sum | -55,107.9923 | -49,133.4015 | -59,446.1483 | -67,066.1002 | -73,593.3035 | -73,887.6137 | -65,645.5575 | -68,081.1756 | -78,691.0548 | -93,975.0134 | -133,906.5853 | -118,136.3536 | -71,182.2396 | -66,893.3202 | -76,026.4076 | -79,367.6974 | -84,495.8749 | -82,754.4609 | -79,209.7282 | -78,252.2382 | -88,948.2282 | -106,128.814 | -151,264.155 | -133,484.6833 | -936,670.2997 | -1,098,007.8475 |
| Net settlement accrued | ALL CHANNELS | sum | 264,417.4307 | 250,011.001 | 290,725.4583 | 302,030.2673 | 340,325.2798 | 318,267.8188 | 296,074.056 | 301,477.2117 | 316,146.8061 | 355,961.274 | 505,456.4654 | 444,379.9208 | 281,942.5313 | 264,010.4198 | 298,984.9718 | 311,008.6413 | 329,917.3727 | 321,958.072 | 307,059.0374 | 302,254.5348 | 342,328.6922 | 385,445.384 | 547,429.7763 | 481,375.9047 | 3,985,272.9899 | 4,173,715.3383 |
| Payouts received (cash) | ALL CHANNELS | sum | -312,453 | -239,161 | -279,131 | -294,398 | -326,785 | -319,701 | -321,425 | -298,658 | -274,520.3538 | -344,218.6297 | -430,764.9353 | -478,630.6149 | -352,868.3883 | -258,954.6114 | -295,576.2789 | -300,395.7038 | -325,602.9241 | -320,275.4399 | -318,471.9689 | -304,095.3403 | -318,070.4327 | -372,206.852 | -463,800.3819 | -519,652.139 | -3,919,846.5337 | -4,149,970.4611 |
| MARKETPLACE RECEIVABLES (to balance sheet) | ALL CHANNELS | sum | 85,464.4307 | 96,314.4317 | 107,908.89 | 115,541.1573 | 129,081.4371 | 127,648.2558 | 102,297.3118 | 105,116.5236 | 146,742.9759 | 158,485.6202 | 233,177.1503 | 198,926.4561 | 128,000.5991 | 133,056.4075 | 136,465.1005 | 147,078.038 | 151,392.4866 | 153,075.1187 | 141,662.1872 | 139,821.3817 | 164,079.6412 | 177,318.1733 | 260,947.5677 | 222,671.3333 | 198,926.4561 | 222,671.3333 |
| Blended days outstanding | ALL CHANNELS | memo | 10.0198 | 10.7867 | 11.5063 | 11.4764 | 11.7579 | 12.0322 | 10.7109 | 10.8088 | 13.9248 | 13.8022 | 13.8396 | 13.8771 | 14.0739 | 14.1115 | 14.1493 | 14.1872 | 14.2253 | 14.2635 | 14.3019 | 14.3404 | 14.3791 | 14.2611 | 14.3003 | 14.3398 | ||
| Opening refund liability | REFUND LIABILITY (expected refunds on month-end sales still inside the return window) | 19,400 | 9,369.3461 | 9,652.55 | 10,123.36 | 10,991.7472 | 11,914.8685 | 12,205.3213 | 10,482.7332 | 12,212.3106 | 15,796.328 | 17,430.6853 | 25,610.6062 | 21,819.1257 | 13,705.7479 | 14,228.3367 | 14,573.6869 | 15,686.5363 | 16,125.6367 | 16,283.6745 | 15,050.0854 | 14,835.3502 | 17,386.8175 | 19,191.2181 | 28,205.4413 | |||
| CLOSING REFUND LIABILITY (refunds of the month x window days / days in month) | REFUND LIABILITY (expected refunds on month-end sales still inside the return window) | Assumptions | 9,369.3461 | 9,652.55 | 10,123.36 | 10,991.7472 | 11,914.8685 | 12,205.3213 | 10,482.7332 | 12,212.3106 | 15,796.328 | 17,430.6853 | 25,610.6062 | 21,819.1257 | 13,705.7479 | 14,228.3367 | 14,573.6869 | 15,686.5363 | 16,125.6367 | 16,283.6745 | 15,050.0854 | 14,835.3502 | 17,386.8175 | 19,191.2181 | 28,205.4413 | 24,036.774 | 21,819.1257 | 24,036.774 |
| Movement: (charge) / release to P&L | REFUND LIABILITY (expected refunds on month-end sales still inside the return window) | 10,030.6539 | -283.2038 | -470.81 | -868.3872 | -923.1214 | -290.4527 | 1,722.5881 | -1,729.5774 | -3,584.0174 | -1,634.3573 | -8,179.9209 | 3,791.4804 | 8,113.3779 | -522.5889 | -345.3501 | -1,112.8494 | -439.1004 | -158.0378 | 1,233.589 | 214.7352 | -2,551.4673 | -1,804.4006 | -9,014.2232 | 4,168.6673 | -2,419.1257 | -2,217.6482 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Opening inventory on hand | COOKWARE | prior month | 186,000 | 263,609.3786 | 225,422.0625 | 180,402.4701 | 133,685.2379 | 186,407.6699 | 133,911.3572 | 87,469.2204 | 38,711.4479 | 130,518.8719 | 241,163.1396 | 151,663.2027 | 109,686.8721 | 179,200.3189 | 132,011.7296 | 127,658.5043 | 131,966.7878 | 134,006.5482 | 124,548.6911 | 123,459.7417 | 145,504.2859 | 161,505.4333 | 238,697.1209 | 204,560.1034 | ||
| Receipts: committed POs landed (register) | COOKWARE | SUMIFS Purchase_Orders by ETA month | 117,120 | 0 | 0 | 0 | 107,360 | 0 | 0 | 0 | 146,400 | 173,240 | 0 | 0 | 119,560 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 544,120 | 119,560 |
| Target closing inventory (days of cover x next month cost of goods) | COOKWARE | Assumptions policy | 92,528.8 | 98,842.9419 | 105,451.71 | 119,756.1258 | 119,487.94 | 101,741.9629 | 107,076.4919 | 123,630.0036 | 137,183.5915 | 202,688.0978 | 173,646.9398 | 109,686.8721 | 114,506.1741 | 117,941.8114 | 127,658.5043 | 131,966.7878 | 134,006.5482 | 124,548.6911 | 123,459.7417 | 145,504.2859 | 161,505.4333 | 238,697.1209 | 204,560.1034 | 204,560.1034 | ||
| Receipts: uncommitted purchases required by policy | COOKWARE | only beyond the deposit lead time: max(0, target - opening - recovered + COGS + write-offs - committed) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 37,254.5308 | 0 | 0 | 49,457.858 | 60,672.7494 | 62,247.57 | 49,707.2721 | 55,732.3829 | 78,368.0362 | 80,239.0681 | 150,869.2316 | 71,240.1631 | 93,315.2347 | 37,254.5308 | 751,849.5662 |
| Returned stock recovered to sellable inventory | COOKWARE | Product_Contribution | 1,706.0786 | 1,671.2438 | 2,120.8876 | 1,952.7877 | 2,476.8921 | 2,651.9673 | 2,080.9532 | 2,309.4775 | 2,638.6056 | 3,026.5664 | 4,329.0609 | 3,833.8202 | 2,422.5839 | 2,285.1244 | 2,606.8359 | 2,731.6017 | 2,919.0109 | 2,869.5944 | 2,757.0131 | 2,733.9503 | 3,119.371 | 3,579.2012 | 5,121.2251 | 4,536.8775 | 30,798.341 | 37,682.3894 |
| Cost of goods shipped | COOKWARE | Product_Contribution | 41,216.7 | 39,858.56 | 47,140.48 | 48,670.02 | 57,114.46 | 55,148.28 | 48,523.09 | 51,067.25 | 57,060.0017 | 65,426.0205 | 93,548.3528 | 82,816.2328 | 52,312.2005 | 49,325.7365 | 56,249.1716 | 58,919.3097 | 62,938.0065 | 61,849.1761 | 59,400.145 | 58,880.7999 | 67,155.8243 | 77,025.6682 | 110,167.902 | 97,559.4339 | 687,589.4479 | 811,783.3741 |
| Write-offs (damaged, unsellable) | COOKWARE | A: Inputs; F: rate x COGS | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 171.18 | 196.2781 | 280.6451 | 248.4487 | 156.9366 | 147.9772 | 168.7475 | 176.7579 | 188.814 | 185.5475 | 178.2004 | 176.6424 | 201.4675 | 231.077 | 330.5037 | 292.6783 | 896.5518 | 2,435.3501 |
| CLOSING INVENTORY ON HAND | COOKWARE | opening + receipts + recovered - COGS - write-offs | 263,609.3786 | 225,422.0625 | 180,402.4701 | 133,685.2379 | 186,407.6699 | 133,911.3572 | 87,469.2204 | 38,711.4479 | 130,518.8719 | 241,163.1396 | 151,663.2027 | 109,686.8721 | 179,200.3189 | 132,011.7296 | 127,658.5043 | 131,966.7878 | 134,006.5482 | 124,548.6911 | 123,459.7417 | 145,504.2859 | 161,505.4333 | 238,697.1209 | 204,560.1034 | 204,560.1034 | 109,686.8721 | 204,560.1034 |
| Days of inventory on hand (closing / COGS x days) | COOKWARE | memo | 198.2665 | 158.3554 | 118.6343 | 82.403 | 101.1764 | 72.8462 | 55.8816 | 23.4995 | 68.6219 | 114.2673 | 48.6368 | 41.0583 | 106.1934 | 74.9371 | 70.3551 | 67.1937 | 66.0047 | 60.4125 | 64.4317 | 76.6062 | 72.1481 | 96.0668 | 55.7041 | 65 | 41.0583 | 65 |
| Trailing three-month average cost of goods | COOKWARE | memo | 41,216.7 | 40,537.63 | 42,738.58 | 45,223.02 | 50,974.9867 | 53,644.2533 | 53,595.2767 | 51,579.54 | 52,216.7806 | 57,851.0907 | 72,011.4583 | 80,596.8687 | 76,225.5954 | 61,484.7233 | 52,629.0362 | 54,831.4059 | 59,368.8293 | 61,235.4974 | 61,395.7758 | 60,043.3737 | 61,812.2564 | 67,687.4308 | 84,783.1315 | 94,917.668 | ||
| Excess over slow-moving threshold (closing less months of cover x average COGS) | COOKWARE | Assumptions | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Slow-moving provision balance | COOKWARE | rate x excess | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Opening inventory on hand | KNIVES | prior month | 98,000 | 80,203.2719 | 64,046.3563 | 91,929.0377 | 70,793.086 | 48,163.2709 | 26,146.65 | 58,074.721 | 37,233.8445 | 57,142.665 | 30,302.1298 | 62,609.3704 | 47,421.0059 | 49,498.2412 | 50,976.5499 | 55,168.5016 | 57,021.9234 | 57,894.3243 | 53,799.5744 | 53,320.188 | 62,829.7951 | 69,726.4318 | 103,032.6351 | 88,280.0852 | ||
| Receipts: committed POs landed (register) | KNIVES | SUMIFS Purchase_Orders by ETA month | 0 | 0 | 46,740 | 0 | 0 | 0 | 52,440 | 0 | 43,320 | 0 | 70,680 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 213,180 | 0 |
| Target closing inventory (days of cover x next month cost of goods) | KNIVES | Assumptions policy | 39,486.6875 | 41,797.5161 | 48,023.6033 | 49,962.9 | 50,581.7 | 45,248.3871 | 46,177.1952 | 53,472.6441 | 59,328.9124 | 87,648.8082 | 75,081.9493 | 47,421.0059 | 49,498.2412 | 50,976.5499 | 55,168.5016 | 57,021.9234 | 57,894.3243 | 53,799.5744 | 53,320.188 | 62,829.7951 | 69,726.4318 | 103,032.6351 | 88,280.0852 | 88,280.0852 | ||
| Receipts: uncommitted purchases required by policy | KNIVES | only beyond the deposit lead time: max(0, target - opening - recovered + COGS + write-offs - committed) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 18,777.7308 | 23,529.5142 | 21,702.9731 | 27,251.8912 | 26,004.1895 | 26,666.1502 | 21,248.3971 | 23,855.8838 | 33,627.6078 | 34,398.8146 | 64,844.0137 | 30,345.7981 | 39,928.3291 | 18,777.7308 | 373,403.5624 |
| Returned stock recovered to sellable inventory | KNIVES | Product_Contribution | 911.7519 | 852.7344 | 1,076.8815 | 1,028.7883 | 1,198.6449 | 1,328.7791 | 1,068.071 | 1,182.0935 | 1,342.5414 | 1,539.6782 | 2,201.8966 | 1,949.644 | 1,231.7417 | 1,161.6218 | 1,324.8892 | 1,388.0049 | 1,482.9071 | 1,457.4717 | 1,399.9631 | 1,387.9164 | 1,583.1841 | 1,816.0965 | 2,597.8364 | 2,300.7892 | 15,681.5047 | 19,132.4219 |
| Cost of goods shipped | KNIVES | Product_Contribution | 18,708.48 | 17,009.65 | 19,934.2 | 22,164.74 | 23,828.46 | 23,345.4 | 21,580 | 22,022.97 | 24,679.6819 | 28,295.3275 | 40,453.2961 | 35,808.3143 | 22,616.172 | 21,322.3193 | 24,311.893 | 25,462.3853 | 27,195.0712 | 26,720.4574 | 25,658.2585 | 25,429.6281 | 28,998.367 | 33,254.1444 | 47,553.5239 | 42,102.8098 | 297,830.5197 | 350,625.03 |
| Write-offs (damaged, unsellable) | KNIVES | A: Inputs; F: rate x COGS | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 74.039 | 84.886 | 121.3599 | 107.4249 | 67.8485 | 63.967 | 72.9357 | 76.3872 | 81.5852 | 80.1614 | 76.9748 | 76.2889 | 86.9951 | 99.7624 | 142.6606 | 126.3084 | 387.7099 | 1,051.8751 |
| CLOSING INVENTORY ON HAND | KNIVES | opening + receipts + recovered - COGS - write-offs | 80,203.2719 | 64,046.3563 | 91,929.0377 | 70,793.086 | 48,163.2709 | 26,146.65 | 58,074.721 | 37,233.8445 | 57,142.665 | 30,302.1298 | 62,609.3704 | 47,421.0059 | 49,498.2412 | 50,976.5499 | 55,168.5016 | 57,021.9234 | 57,894.3243 | 53,799.5744 | 53,320.188 | 62,829.7951 | 69,726.4318 | 103,032.6351 | 88,280.0852 | 88,280.0852 | 47,421.0059 | 88,280.0852 |
| Days of inventory on hand (closing / COGS x days) | KNIVES | memo | 132.897 | 105.4283 | 142.9603 | 95.8185 | 62.6587 | 33.5997 | 83.4252 | 52.4111 | 69.4612 | 33.1986 | 46.4309 | 41.0533 | 67.8473 | 66.9413 | 70.3451 | 67.1837 | 65.9945 | 60.4027 | 64.4208 | 76.5927 | 72.1349 | 96.0485 | 55.6931 | 65 | 41.0533 | 65 |
| Trailing three-month average cost of goods | KNIVES | memo | 18,708.48 | 17,859.065 | 18,550.7767 | 19,702.8633 | 21,975.8 | 23,112.8667 | 22,917.9533 | 22,316.1233 | 22,760.884 | 24,999.3264 | 31,142.7685 | 34,852.3126 | 32,959.2608 | 26,582.2685 | 22,750.1281 | 23,698.8659 | 25,656.4498 | 26,459.3046 | 26,524.5957 | 25,936.1147 | 26,695.4179 | 29,227.3798 | 36,602.0118 | 40,970.1594 | ||
| Excess over slow-moving threshold (closing less months of cover x average COGS) | KNIVES | Assumptions | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Slow-moving provision balance | KNIVES | rate x excess | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Opening inventory on hand | TEXTILES | prior month | 142,000 | 124,419.5945 | 158,939.7997 | 135,212.9792 | 113,955.3426 | 148,659.9311 | 128,287.1357 | 107,850.7308 | 86,781.7278 | 136,062.166 | 109,938.0469 | 72,611.2202 | 45,791.9006 | 47,770.1005 | 49,168.3486 | 53,180.8763 | 54,935.8202 | 55,744.1795 | 51,771.7105 | 51,280.9236 | 60,392.1744 | 66,982.8609 | 98,921.9503 | 84,709.5953 | ||
| Receipts: committed POs landed (register) | TEXTILES | SUMIFS Purchase_Orders by ETA month | 0 | 50,880 | 0 | 0 | 57,240 | 0 | 0 | 0 | 72,080 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 180,200 | 0 |
| Target closing inventory (days of cover x next month cost of goods) | TEXTILES | Assumptions policy | 39,715.7196 | 43,864.1387 | 48,092.6117 | 49,537.5484 | 46,563.66 | 44,900.5742 | 46,393.5194 | 51,755.7532 | 57,390.5864 | 84,735.9833 | 72,544.6304 | 45,791.9006 | 47,770.1005 | 49,168.3486 | 53,180.8763 | 54,935.8202 | 55,744.1795 | 51,771.7105 | 51,280.9236 | 60,392.1744 | 66,982.8609 | 98,921.9503 | 84,709.5953 | 84,709.5953 | ||
| Receipts: uncommitted purchases required by policy | TEXTILES | only beyond the deposit lead time: max(0, target - opening - recovered + COGS + write-offs - committed) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6,201.7782 | 22,821.5469 | 21,037.4479 | 26,391.9763 | 25,179.4923 | 25,812.0525 | 20,580.2708 | 23,071.9463 | 32,450.196 | 33,189.2265 | 62,423.1912 | 29,354.2818 | 38,550.1841 | 6,201.7782 | 360,861.8127 |
| Returned stock recovered to sellable inventory | TEXTILES | Product_Contribution | 801.1045 | 748.5152 | 992.9995 | 938.9534 | 1,090.1885 | 1,118.1246 | 977.7152 | 1,057.137 | 1,159.3707 | 1,328.8886 | 1,899.4154 | 1,680.9052 | 1,061.3848 | 1,000.4233 | 1,140.4201 | 1,194.1065 | 1,275.0677 | 1,252.5273 | 1,202.4636 | 1,191.4819 | 1,358.3912 | 1,557.4073 | 2,226.6168 | 1,970.9766 | 13,793.3177 | 16,431.267 |
| Cost of goods shipped | TEXTILES | Product_Contribution | 18,381.51 | 17,108.31 | 20,919.82 | 22,196.59 | 23,625.6 | 21,490.92 | 21,414.12 | 22,126.14 | 23,887.2707 | 27,370.895 | 39,108.9154 | 34,598.2084 | 21,839.2141 | 20,577.8895 | 23,449.5201 | 24,545.0198 | 26,200.1604 | 25,728.0829 | 24,691.1235 | 24,457.0559 | 27,873.3113 | 31,945.6721 | 45,656.2848 | 40,399.9608 | 292,228.2995 | 337,363.2951 |
| Write-offs (damaged, unsellable) | TEXTILES | A: Inputs; F: rate x COGS | 0 | 0 | 3,800 | 0 | 0 | 0 | 0 | 0 | 71.6618 | 82.1127 | 117.3267 | 103.7946 | 65.5176 | 61.7337 | 70.3486 | 73.6351 | 78.6005 | 77.1842 | 74.0734 | 73.3712 | 83.6199 | 95.837 | 136.9689 | 121.1999 | 4,174.8959 | 1,012.0899 |
| CLOSING INVENTORY ON HAND | TEXTILES | opening + receipts + recovered - COGS - write-offs | 124,419.5945 | 158,939.7997 | 135,212.9792 | 113,955.3426 | 148,659.9311 | 128,287.1357 | 107,850.7308 | 86,781.7278 | 136,062.166 | 109,938.0469 | 72,611.2202 | 45,791.9006 | 47,770.1005 | 49,168.3486 | 53,180.8763 | 54,935.8202 | 55,744.1795 | 51,771.7105 | 51,280.9236 | 60,392.1744 | 66,982.8609 | 98,921.9503 | 84,709.5953 | 84,709.5953 | 45,791.9006 | 84,709.5953 |
| Days of inventory on hand (closing / COGS x days) | TEXTILES | memo | 209.8308 | 260.1259 | 200.3651 | 154.0174 | 195.062 | 179.0809 | 156.1294 | 121.5862 | 170.8803 | 124.5147 | 55.6992 | 41.0295 | 67.808 | 66.9026 | 70.3045 | 67.145 | 65.9564 | 60.3679 | 64.3838 | 76.5488 | 72.0935 | 95.9936 | 55.6613 | 65 | 41.0295 | 65 |
| Trailing three-month average cost of goods | TEXTILES | memo | 18,381.51 | 17,744.91 | 18,803.2133 | 20,074.9067 | 22,247.3367 | 22,437.7033 | 22,176.88 | 21,677.06 | 22,475.8436 | 24,461.4352 | 30,122.3604 | 33,692.6729 | 31,848.7793 | 25,671.7706 | 21,955.5412 | 22,857.4765 | 24,731.5668 | 25,491.0877 | 25,539.7889 | 24,958.7541 | 25,673.8302 | 28,092.0131 | 35,158.4227 | 39,333.9726 | ||
| Excess over slow-moving threshold (closing less months of cover x average COGS) | TEXTILES | Assumptions | 0 | 34,725.4297 | 3,590.4859 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Slow-moving provision balance | TEXTILES | rate x excess | 0 | 8,681.3574 | 897.6215 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Opening inventory on hand | TABLEWARE | prior month | 121,000 | 178,968.5531 | 165,630.5758 | 150,136.2035 | 133,834.3474 | 115,054.564 | 161,831.892 | 142,086.4757 | 124,395.0371 | 104,798.3398 | 176,565.4127 | 144,428.6735 | 115,975.144 | 172,399.8028 | 155,448.633 | 136,115.9286 | 115,863.2275 | 94,226.8012 | 72,962.4507 | 52,538.0291 | 52,310.5053 | 58,069.5638 | 85,833.2008 | 73,565.4939 | ||
| Receipts: committed POs landed (register) | TABLEWARE | SUMIFS Purchase_Orders by ETA month | 71,920 | 0 | 0 | 0 | 0 | 64,480 | 0 | 0 | 0 | 94,240 | 0 | 0 | 74,400 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 230,640 | 74,400 |
| Target closing inventory (days of cover x next month cost of goods) | TABLEWARE | Assumptions policy | 32,345.4857 | 34,053.7935 | 36,781.615 | 41,105.5806 | 40,308.19 | 38,631.5129 | 38,858.7194 | 44,374.867 | 49,247.2418 | 72,773.4717 | 62,355.6219 | 39,393.5651 | 41,130.141 | 42,369.9784 | 45,866.7365 | 47,420.7965 | 48,159.8128 | 44,766.2749 | 44,380.1341 | 52,310.5053 | 58,069.5638 | 85,833.2008 | 73,565.4939 | 73,565.4939 | ||
| Receipts: uncommitted purchases required by policy | TABLEWARE | only beyond the deposit lead time: max(0, target - opening - recovered + COGS + write-offs - committed) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 20,020.3024 | 28,854.6565 | 54,255.969 | 25,626.8938 | 33,560.422 | 0 | 162,318.2438 |
| Returned stock recovered to sellable inventory | TABLEWARE | Product_Contribution | 607.7331 | 595.4627 | 746.6677 | 674.2739 | 824.4166 | 901.108 | 778.8437 | 841.1814 | 945.4527 | 1,084.6805 | 1,551.7802 | 1,374.5221 | 868.7221 | 819.5822 | 935.1377 | 980.0697 | 1,047.4941 | 1,029.9382 | 989.6982 | 981.5815 | 1,120.1421 | 1,285.4672 | 1,839.5687 | 1,629.9149 | 10,926.1226 | 13,527.3167 |
| Cost of goods shipped | TABLEWARE | Product_Contribution | 14,559.18 | 13,933.44 | 16,241.04 | 16,976.13 | 19,604.2 | 18,603.78 | 18,424.26 | 18,532.62 | 20,480.7079 | 23,487.1461 | 33,587.7562 | 29,738.8351 | 18,787.7003 | 17,717.5992 | 20,207.2205 | 21,169.263 | 22,616.0722 | 22,227.6059 | 21,350.0696 | 21,165.9101 | 24,143.3101 | 27,694.715 | 39,615.3235 | 35,085.0817 | 244,169.0952 | 291,779.871 |
| Write-offs (damaged, unsellable) | TABLEWARE | A: Inputs; F: rate x COGS | 0 | 0 | 0 | 0 | 0 | 0 | 2,100 | 0 | 61.4421 | 70.4614 | 100.7633 | 89.2165 | 56.3631 | 53.1528 | 60.6217 | 63.5078 | 67.8482 | 66.6828 | 64.0502 | 63.4977 | 72.4299 | 83.0841 | 118.846 | 105.2552 | 2,421.8833 | 875.3396 |
| CLOSING INVENTORY ON HAND | TABLEWARE | opening + receipts + recovered - COGS - write-offs | 178,968.5531 | 165,630.5758 | 150,136.2035 | 133,834.3474 | 115,054.564 | 161,831.892 | 142,086.4757 | 124,395.0371 | 104,798.3398 | 176,565.4127 | 144,428.6735 | 115,975.144 | 172,399.8028 | 155,448.633 | 136,115.9286 | 115,863.2275 | 94,226.8012 | 72,962.4507 | 52,538.0291 | 52,310.5053 | 58,069.5638 | 85,833.2008 | 73,565.4939 | 73,565.4939 | 115,975.144 | 73,565.4939 |
| Days of inventory on hand (closing / COGS x days) | TABLEWARE | memo | 381.0671 | 332.8436 | 286.5717 | 236.5103 | 181.9351 | 260.9661 | 239.0696 | 208.0788 | 153.5079 | 233.0435 | 129.0012 | 120.8934 | 284.4624 | 245.6632 | 208.8161 | 164.1955 | 129.1573 | 98.4755 | 76.2845 | 76.615 | 72.1561 | 96.0771 | 55.7099 | 65 | 120.8934 | 65 |
| Trailing three-month average cost of goods | TABLEWARE | memo | 14,559.18 | 14,246.31 | 14,911.22 | 15,716.87 | 17,607.1233 | 18,394.7033 | 18,877.4133 | 18,520.22 | 19,145.8626 | 20,833.4913 | 25,851.87 | 28,937.9124 | 27,371.4305 | 22,081.3782 | 18,904.1733 | 19,698.0276 | 21,330.8519 | 22,004.3137 | 22,064.5825 | 21,581.1952 | 22,219.7633 | 24,334.6451 | 30,484.4495 | 34,131.7067 | ||
| Excess over slow-moving threshold (closing less months of cover x average COGS) | TABLEWARE | Assumptions | 77,054.2931 | 65,906.4058 | 45,757.6635 | 23,816.2574 | 0 | 33,068.9687 | 9,944.5824 | 0 | 0 | 30,730.9736 | 0 | 0 | 0 | 878.9858 | 3,786.7154 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Slow-moving provision balance | TABLEWARE | rate x excess | 19,263.5733 | 16,476.6014 | 11,439.4159 | 5,954.0644 | 0 | 8,267.2422 | 2,486.1456 | 0 | 0 | 7,682.7434 | 0 | 0 | 0 | 219.7464 | 946.6788 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Opening inventory on hand | STORAGE | prior month | 96,000 | 87,431.3719 | 79,561.7558 | 113,486.8694 | 103,666.3661 | 93,076.124 | 82,324.045 | 72,373.102 | 103,051.0726 | 91,682.13 | 78,650.7672 | 60,024.5669 | 77,141.0403 | 66,732.6894 | 56,922.1133 | 45,738.6385 | 34,028.6713 | 27,730.064 | 25,763.3138 | 25,528.3837 | 30,075.0823 | 33,369.4411 | 49,298.919 | 42,231.5694 | ||
| Receipts: committed POs landed (register) | STORAGE | SUMIFS Purchase_Orders by ETA month | 0 | 0 | 43,200 | 0 | 0 | 0 | 0 | 40,800 | 0 | 0 | 0 | 33,600 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 117,600 | 0 |
| Target closing inventory (days of cover x next month cost of goods) | STORAGE | Assumptions policy | 19,027.9607 | 20,329.1694 | 22,105.85 | 23,133.9194 | 24,412.05 | 21,744.3032 | 22,165.2935 | 25,663.0109 | 28,467.1383 | 42,046.0894 | 36,009.5759 | 22,738.2383 | 23,729.0373 | 24,432.3824 | 26,435.7919 | 27,318.0376 | 27,730.064 | 25,763.3138 | 25,528.3837 | 30,075.0823 | 33,369.4411 | 49,298.919 | 42,231.5694 | 42,231.5694 | ||
| Receipts: uncommitted purchases required by policy | STORAGE | only beyond the deposit lead time: max(0, target - opening - recovered + COGS + write-offs - committed) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6,205.3101 | 10,316.1179 | 11,556.97 | 16,230.8736 | 16,615.264 | 31,201.9329 | 14,767.4599 | 19,327.7878 | 0 | 126,221.7161 |
| Returned stock recovered to sellable inventory | STORAGE | Product_Contribution | 352.3319 | 327.0439 | 420.5637 | 382.1967 | 442.8579 | 515.021 | 419.417 | 449.1107 | 511.0574 | 586.0023 | 837.9048 | 741.7925 | 468.5728 | 441.8283 | 503.8493 | 527.7709 | 563.7709 | 554.0184 | 532.0802 | 527.4256 | 601.5445 | 689.9454 | 986.7978 | 873.8459 | 5,985.2996 | 7,271.4502 |
| Cost of goods shipped | STORAGE | Product_Contribution | 8,920.96 | 8,196.66 | 9,695.45 | 10,202.7 | 11,033.1 | 11,267.1 | 10,370.36 | 10,571.14 | 11,844.4666 | 13,576.6352 | 19,405.8874 | 17,173.7978 | 10,844.3906 | 10,221.7392 | 11,652.367 | 12,201.1347 | 13,028.6026 | 12,798.4911 | 12,287.1189 | 12,175.0753 | 13,880.8072 | 15,914.6565 | 22,753.3472 | 20,141.21 | 142,258.257 | 167,898.9403 |
| Write-offs (damaged, unsellable) | STORAGE | A: Inputs; F: rate x COGS | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 35.5334 | 40.7299 | 58.2177 | 51.5214 | 32.5332 | 30.6652 | 34.9571 | 36.6034 | 39.0858 | 38.3955 | 36.8614 | 36.5252 | 41.6424 | 47.744 | 68.26 | 60.4236 | 186.0024 | 503.6968 |
| CLOSING INVENTORY ON HAND | STORAGE | opening + receipts + recovered - COGS - write-offs | 87,431.3719 | 79,561.7558 | 113,486.8694 | 103,666.3661 | 93,076.124 | 82,324.045 | 72,373.102 | 103,051.0726 | 91,682.13 | 78,650.7672 | 60,024.5669 | 77,141.0403 | 66,732.6894 | 56,922.1133 | 45,738.6385 | 34,028.6713 | 27,730.064 | 25,763.3138 | 25,528.3837 | 30,075.0823 | 33,369.4411 | 49,298.919 | 42,231.5694 | 42,231.5694 | 77,141.0403 | 42,231.5694 |
| Days of inventory on hand (closing / COGS x days) | STORAGE | memo | 303.8207 | 271.785 | 362.8602 | 304.8204 | 261.5185 | 219.1976 | 216.3441 | 302.1986 | 232.2151 | 179.586 | 92.7933 | 139.2454 | 190.7635 | 155.9245 | 121.6832 | 83.6693 | 65.9804 | 60.3899 | 64.4073 | 76.5767 | 72.12 | 96.0289 | 55.6818 | 65 | 139.2454 | 65 |
| Trailing three-month average cost of goods | STORAGE | memo | 8,920.96 | 8,558.81 | 8,937.69 | 9,364.9367 | 10,310.4167 | 10,834.3 | 10,890.1867 | 10,736.2 | 10,928.6555 | 11,997.4139 | 14,942.3297 | 16,718.7735 | 15,808.0252 | 12,746.6425 | 10,906.1656 | 11,358.4136 | 12,294.0348 | 12,676.0761 | 12,704.7375 | 12,420.2284 | 12,781.0005 | 13,990.1797 | 17,516.2703 | 19,603.0713 | ||
| Excess over slow-moving threshold (closing less months of cover x average COGS) | STORAGE | Assumptions | 24,984.6519 | 19,650.0858 | 50,923.0394 | 38,111.8094 | 20,903.2073 | 6,483.945 | 0 | 27,897.6726 | 15,181.5413 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Slow-moving provision balance | STORAGE | rate x excess | 6,246.163 | 4,912.5214 | 12,730.7599 | 9,527.9524 | 5,225.8018 | 1,620.9863 | 0 | 6,974.4182 | 3,795.3853 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Opening inventory on hand | TOTAL INVENTORY ON HAND | sum of categories | 643,000 | 734,632.17 | 693,600.55 | 671,167.56 | 555,934.38 | 591,361.56 | 532,501.08 | 467,854.25 | 390,173.13 | 520,204.1728 | 636,619.4963 | 491,337.0337 | 396,015.9629 | 515,601.1528 | 444,527.3744 | 417,862.4493 | 393,816.4302 | 369,601.9172 | 328,845.7405 | 306,127.2662 | 351,111.8431 | 389,653.7309 | 575,783.8262 | 493,346.8472 | ||
| Receipts: committed POs landed | TOTAL INVENTORY ON HAND | sum of categories | 189,040 | 50,880 | 89,940 | 0 | 164,600 | 64,480 | 52,440 | 40,800 | 261,800 | 267,480 | 70,680 | 33,600 | 193,960 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,285,740 | 193,960 |
| Receipts: uncommitted purchases (policy) | TOTAL INVENTORY ON HAND | sum of categories | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 62,234.0398 | 46,351.061 | 42,740.421 | 103,101.7254 | 111,856.4311 | 120,931.0828 | 101,852.058 | 114,217.1831 | 180,697.016 | 193,297.0298 | 363,594.3386 | 171,334.5967 | 224,681.9578 | 62,234.0398 | 1,774,654.9012 |
| Total receipts landed | TOTAL INVENTORY ON HAND | committed + uncommitted | 189,040 | 50,880 | 89,940 | 0 | 164,600 | 64,480 | 52,440 | 40,800 | 261,800 | 267,480 | 70,680 | 95,834.0398 | 240,311.061 | 42,740.421 | 103,101.7254 | 111,856.4311 | 120,931.0828 | 101,852.058 | 114,217.1831 | 180,697.016 | 193,297.0298 | 363,594.3386 | 171,334.5967 | 224,681.9578 | 1,347,974.0398 | 1,968,614.9012 |
| Returned stock recovered | TOTAL INVENTORY ON HAND | sum of categories | 4,379 | 4,195 | 5,358 | 4,977 | 6,033 | 6,515 | 5,325 | 5,839 | 6,597.0278 | 7,565.816 | 10,820.0579 | 9,580.6839 | 6,053.0054 | 5,708.5801 | 6,511.1322 | 6,821.5537 | 7,288.2507 | 7,163.55 | 6,881.2182 | 6,822.3557 | 7,782.6328 | 8,928.1176 | 12,772.0448 | 11,312.4041 | 77,184.5856 | 94,044.8452 |
| Cost of goods shipped | TOTAL INVENTORY ON HAND | sum of categories | 101,786.83 | 96,106.62 | 113,930.99 | 120,210.18 | 135,205.82 | 129,855.48 | 120,311.83 | 124,320.12 | 137,952.1287 | 158,156.0243 | 226,104.2079 | 200,135.3883 | 126,399.6775 | 119,165.2836 | 135,870.1722 | 142,297.1126 | 151,977.9128 | 149,323.8133 | 143,386.7155 | 142,108.4693 | 162,051.6199 | 185,834.8563 | 265,746.3813 | 235,288.4964 | 1,664,075.6192 | 1,959,450.5106 |
| Write-offs | TOTAL INVENTORY ON HAND | sum of categories | 0 | 0 | 3,800 | 0 | 0 | 0 | 2,100 | 0 | 413.8564 | 474.4681 | 678.3126 | 600.4062 | 379.199 | 357.4959 | 407.6105 | 426.8913 | 455.9337 | 447.9714 | 430.1601 | 426.3254 | 486.1549 | 557.5046 | 797.2391 | 705.8655 | 8,067.0432 | 5,878.3515 |
| CLOSING INVENTORY ON HAND (gross) | TOTAL INVENTORY ON HAND | sum of categories | 734,632.17 | 693,600.55 | 671,167.56 | 555,934.38 | 591,361.56 | 532,501.08 | 467,854.25 | 390,173.13 | 520,204.1728 | 636,619.4963 | 491,337.0337 | 396,015.9629 | 515,601.1528 | 444,527.3744 | 417,862.4493 | 393,816.4302 | 369,601.9172 | 328,845.7405 | 306,127.2662 | 351,111.8431 | 389,653.7309 | 575,783.8262 | 493,346.8472 | 493,346.8472 | 396,015.9629 | 493,346.8472 |
| Slow-moving provision balance | TOTAL INVENTORY ON HAND | sum of categories | 25,509.7362 | 30,070.4803 | 25,067.7972 | 15,482.0167 | 5,225.8018 | 9,888.2284 | 2,486.1456 | 6,974.4182 | 3,795.3853 | 7,682.7434 | 0 | 0 | 0 | 219.7464 | 946.6788 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| CLOSING INVENTORY ON HAND, NET (to balance sheet) | TOTAL INVENTORY ON HAND | gross less provision | 709,122.4338 | 663,530.0697 | 646,099.7628 | 540,452.3633 | 586,135.7582 | 522,612.8516 | 465,368.1044 | 383,198.7118 | 516,408.7874 | 628,936.7529 | 491,337.0337 | 396,015.9629 | 515,601.1528 | 444,307.6279 | 416,915.7705 | 393,816.4302 | 369,601.9172 | 328,845.7405 | 306,127.2662 | 351,111.8431 | 389,653.7309 | 575,783.8262 | 493,346.8472 | 493,346.8472 | 396,015.9629 | 493,346.8472 |
| Provision movement (charge)/release to P&L | TOTAL INVENTORY ON HAND | closing less opening provision | -7,509.7362 | -4,560.7441 | 5,002.6831 | 9,585.7805 | 10,256.2149 | -4,662.4266 | 7,402.0828 | -4,488.2726 | 3,179.0328 | -3,887.3581 | 7,682.7434 | 0 | 0 | -219.7464 | -726.9324 | 946.6788 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 18,000 | 0 |
| Days of inventory on hand, total | TOTAL INVENTORY ON HAND | memo | 223.7382 | 202.0757 | 182.621 | 138.7406 | 135.5874 | 123.0216 | 120.5491 | 97.2921 | 113.1271 | 124.7831 | 65.1917 | 61.341 | 126.4531 | 104.4496 | 95.3391 | 83.0269 | 75.3903 | 66.067 | 66.1843 | 76.5927 | 72.1351 | 96.0493 | 55.6937 | 65 | 61.341 | 65 |
| Forward weeks of cover (closing / next month COGS x days / 7) | TOTAL INVENTORY ON HAND | memo | 30.5757 | 26.9607 | 23.9284 | 18.2092 | 19.5171 | 19.6009 | 16.6661 | 12.1214 | 14.5664 | 12.0669 | 10.8722 | 13.8749 | 17.3071 | 14.489 | 12.5852 | 11.4756 | 10.6079 | 10.1566 | 9.5399 | 9.2857 | 9.2857 | 9.2857 | 9.2857 | 9.2857 | 13.8749 | 9.2857 |
| Policy purchases received at FOB (landed / (1 + uplift)) | UNCOMMITTED (POLICY) PURCHASE FLOWS AT FOB | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 52,858.9285 | 42,169.6859 | 38,884.3446 | 89,342.4864 | 96,296.6923 | 103,936.0429 | 87,394.7253 | 98,005.2904 | 154,018.5224 | 164,370.6554 | 309,190.246 | 145,678.4825 | 191,052.1919 | 52,858.9285 | 1,520,339.366 | |
| Policy purchases shipped at FOB (received in the month after shipment; beyond the horizon assumed equal to the last modelled month) | UNCOMMITTED (POLICY) PURCHASE FLOWS AT FOB | INDEX by lead time | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 52,858.9285 | 42,169.6859 | 38,884.3446 | 89,342.4864 | 96,296.6923 | 103,936.0429 | 87,394.7253 | 98,005.2904 | 154,018.5224 | 164,370.6554 | 309,190.246 | 145,678.4825 | 191,052.1919 | 191,052.1919 | 95,028.6144 | 1,669,221.8721 |
| Policy purchases: deposits paid at order | UNCOMMITTED (POLICY) PURCHASE FLOWS AT FOB | deposit share x FOB received in month + deposit lead | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 15,857.6785 | 12,650.9058 | 11,665.3034 | 26,802.7459 | 28,889.0077 | 31,180.8129 | 26,218.4176 | 29,401.5871 | 46,205.5567 | 49,311.1966 | 92,757.0738 | 43,703.5448 | 57,315.6576 | 57,315.6576 | 57,315.6576 | 57,315.6576 | 66,976.6336 | 576,929.8275 |
| Policy purchases: balances paid at shipment | UNCOMMITTED (POLICY) PURCHASE FLOWS AT FOB | (1 - deposit share) x FOB shipped | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 37,001.2499 | 29,518.7801 | 27,219.0413 | 62,539.7405 | 67,407.6846 | 72,755.23 | 61,176.3077 | 68,603.7033 | 107,812.9657 | 115,059.4588 | 216,433.1722 | 101,974.9378 | 133,736.5344 | 133,736.5344 | 66,520.03 | 1,168,455.3105 |
| Opening in transit | INVENTORY IN TRANSIT (FOB value, title passes at shipment) | 154,000 | 41,000 | 77,000 | 0 | 194,000 | 52,000 | 46,000 | 154,000 | 234,000 | 280,000 | 90,000 | 178,858.9285 | 200,169.6859 | 38,884.3446 | 89,342.4864 | 96,296.6923 | 103,936.0429 | 87,394.7253 | 98,005.2904 | 154,018.5224 | 164,370.6554 | 309,190.246 | 145,678.4825 | 191,052.1919 | |||
| Shipped by suppliers (committed by ETD month plus policy) | INVENTORY IN TRANSIT (FOB value, title passes at shipment) | SUMIFS register + policy | 41,000 | 84,000 | 0 | 194,000 | 0 | 46,000 | 154,000 | 114,000 | 272,000 | 28,000 | 150,858.9285 | 102,169.6859 | 38,884.3446 | 89,342.4864 | 96,296.6923 | 103,936.0429 | 87,394.7253 | 98,005.2904 | 154,018.5224 | 164,370.6554 | 309,190.246 | 145,678.4825 | 191,052.1919 | 191,052.1919 | 1,186,028.6144 | 1,669,221.8721 |
| Received into warehouses at FOB (committed by ETA month plus policy) | INVENTORY IN TRANSIT (FOB value, title passes at shipment) | SUMIFS register + policy | -154,000 | -48,000 | -77,000 | 0 | -142,000 | -52,000 | -46,000 | -34,000 | -226,000 | -218,000 | -62,000 | -80,858.9285 | -200,169.6859 | -38,884.3446 | -89,342.4864 | -96,296.6923 | -103,936.0429 | -87,394.7253 | -98,005.2904 | -154,018.5224 | -164,370.6554 | -309,190.246 | -145,678.4825 | -191,052.1919 | -1,139,858.9285 | -1,678,339.366 |
| CLOSING IN TRANSIT (to balance sheet) | INVENTORY IN TRANSIT (FOB value, title passes at shipment) | 41,000 | 77,000 | 0 | 194,000 | 52,000 | 46,000 | 154,000 | 234,000 | 280,000 | 90,000 | 178,858.9285 | 200,169.6859 | 38,884.3446 | 89,342.4864 | 96,296.6923 | 103,936.0429 | 87,394.7253 | 98,005.2904 | 154,018.5224 | 164,370.6554 | 309,190.246 | 145,678.4825 | 191,052.1919 | 191,052.1919 | 200,169.6859 | 191,052.1919 | |
| Freight, duty and inbound handling on receipts (landed less FOB), to trade payables | INVENTORY IN TRANSIT (FOB value, title passes at shipment) | 35,040 | 2,880 | 12,940 | 0 | 22,600 | 12,480 | 6,440 | 6,800 | 35,800 | 49,480 | 8,680 | 14,975.1113 | 40,141.3751 | 3,856.0763 | 13,759.2391 | 15,559.7388 | 16,995.0399 | 14,457.3327 | 16,211.8927 | 26,678.4936 | 28,926.3743 | 54,404.0926 | 25,656.1141 | 33,629.7658 | 208,115.1113 | 290,275.5351 | |
| Opening supplier deposits | SUPPLIER DEPOSITS AND PREPAYMENTS | 23,100 | 34,800 | 42,000 | 69,000 | 13,800 | 60,000 | 123,000 | 129,400 | 103,600 | 53,657.6785 | 75,908.5843 | 42,316.2092 | 38,468.0493 | 55,691.7536 | 60,069.8206 | 57,399.2305 | 55,620.0047 | 75,607.1438 | 95,516.7534 | 142,068.2704 | 136,460.6185 | 101,019.2023 | 114,631.3152 | 114,631.3152 | |||
| Deposits paid at order (committed by deposit month plus policy) | SUPPLIER DEPOSITS AND PREPAYMENTS | SUMIFS register + policy | 24,000 | 42,000 | 27,000 | 13,800 | 46,200 | 76,800 | 52,600 | 8,400 | 45,257.6785 | 30,650.9058 | 11,665.3034 | 26,802.7459 | 28,889.0077 | 31,180.8129 | 26,218.4176 | 29,401.5871 | 46,205.5567 | 49,311.1966 | 92,757.0738 | 43,703.5448 | 57,315.6576 | 57,315.6576 | 57,315.6576 | 57,315.6576 | 405,176.6336 | 576,929.8275 |
| Balances paid at shipment (committed by ETD month plus policy) | SUPPLIER DEPOSITS AND PREPAYMENTS | SUMIFS register + policy | 28,700 | 49,200 | 0 | 125,000 | 0 | 32,200 | 107,800 | 79,800 | 176,800 | 19,600 | 105,601.2499 | 71,518.7801 | 27,219.0413 | 62,539.7405 | 67,407.6846 | 72,755.23 | 61,176.3077 | 68,603.7033 | 107,812.9657 | 115,059.4588 | 216,433.1722 | 101,974.9378 | 133,736.5344 | 133,736.5344 | 796,220.03 | 1,168,455.3105 |
| Transferred to inventory in transit at shipment | SUPPLIER DEPOSITS AND PREPAYMENTS | = - shipped FOB | -41,000 | -84,000 | 0 | -194,000 | 0 | -46,000 | -154,000 | -114,000 | -272,000 | -28,000 | -150,858.9285 | -102,169.6859 | -38,884.3446 | -89,342.4864 | -96,296.6923 | -103,936.0429 | -87,394.7253 | -98,005.2904 | -154,018.5224 | -164,370.6554 | -309,190.246 | -145,678.4825 | -191,052.1919 | -191,052.1919 | -1,186,028.6144 | -1,669,221.8721 |
| CLOSING SUPPLIER DEPOSITS (to balance sheet) | SUPPLIER DEPOSITS AND PREPAYMENTS | 34,800 | 42,000 | 69,000 | 13,800 | 60,000 | 123,000 | 129,400 | 103,600 | 53,657.6785 | 75,908.5843 | 42,316.2092 | 38,468.0493 | 55,691.7536 | 60,069.8206 | 57,399.2305 | 55,620.0047 | 75,607.1438 | 95,516.7534 | 142,068.2704 | 136,460.6185 | 101,019.2023 | 114,631.3152 | 114,631.3152 | 114,631.3152 | 38,468.0493 | 114,631.3152 | |
| CASH PAID TO INVENTORY SUPPLIERS (deposits plus balances) | SUPPLIER DEPOSITS AND PREPAYMENTS | to cash flow | 52,700 | 91,200 | 27,000 | 138,800 | 46,200 | 109,000 | 160,400 | 88,200 | 222,057.6785 | 50,250.9058 | 117,266.5533 | 98,321.526 | 56,108.0489 | 93,720.5533 | 93,626.1022 | 102,156.8171 | 107,381.8644 | 117,914.8999 | 200,570.0395 | 158,763.0036 | 273,748.8298 | 159,290.5953 | 191,052.1919 | 191,052.1919 | 1,201,396.6637 | 1,745,385.1379 |
| of which at Amazon FBA warehouses | MEMO: INVENTORY BY LOCATION (share assumptions in column C applied to closing on hand) | share x closing | 220,389.651 | 208,080.165 | 201,350.268 | 166,780.314 | 177,408.468 | 159,750.324 | 140,356.275 | 117,051.939 | 156,061.2518 | 190,985.8489 | 147,401.1101 | 118,804.7889 | 154,680.3458 | 133,358.2123 | 125,358.7348 | 118,144.929 | 110,880.5751 | 98,653.7221 | 91,838.1799 | 105,333.5529 | 116,896.1193 | 172,735.1479 | 148,004.0542 | 148,004.0542 | 118,804.7889 | 148,004.0542 |
| of which at Walmart WFS warehouses | MEMO: INVENTORY BY LOCATION (share assumptions in column C applied to closing on hand) | share x closing | 58,770.5736 | 55,488.044 | 53,693.4048 | 44,474.7504 | 47,308.9248 | 42,600.0864 | 37,428.34 | 31,213.8504 | 41,616.3338 | 50,929.5597 | 39,306.9627 | 31,681.277 | 41,248.0922 | 35,562.1899 | 33,428.9959 | 31,505.3144 | 29,568.1534 | 26,307.6592 | 24,490.1813 | 28,088.9474 | 31,172.2985 | 46,062.7061 | 39,467.7478 | 39,467.7478 | 31,681.277 | 39,467.7478 |
| of which at the Rotterdam 3PL | MEMO: INVENTORY BY LOCATION (share assumptions in column C applied to closing on hand) | remainder | 455,471.9454 | 430,032.341 | 416,123.8872 | 344,679.3156 | 366,644.1672 | 330,150.6696 | 290,069.635 | 241,907.3406 | 322,526.5871 | 394,704.0877 | 304,628.9609 | 245,529.897 | 319,672.7147 | 275,606.9721 | 259,074.7186 | 244,166.1867 | 229,153.1886 | 203,884.3591 | 189,798.905 | 217,689.3427 | 241,585.3132 | 356,985.9722 | 305,875.0453 | 305,875.0453 | 245,529.897 | 305,875.0453 |
| label | basis | section | format | kind | bold | value c | value d |
|---|---|---|---|---|---|---|---|
| Share of on-hand stock at Amazon FBA (assumption) | input | MEMO: INVENTORY BY LOCATION (share assumptions in column C applied to closing on hand) | pct | input | False | 0.3 | |
| Share of on-hand stock at Walmart WFS (assumption) | input | MEMO: INVENTORY BY LOCATION (share assumptions in column C applied to closing on hand) | pct | input | False | 0.08 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Opening balance | LOGISTICS AND FULFILMENT (carrier, 3PL, FBA inbound, forwarder freight and duty) | 62,300 | 62,588.9845 | 26,187.6935 | 29,190.527 | 21,988.829 | 46,598.681 | 37,928.084 | 30,731.47 | 31,393.7845 | 65,015.4616 | 80,006.2109 | 55,706.1071 | 54,410.4554 | 63,829.551 | 29,971.6063 | 39,684.5721 | 43,836.6163 | 45,406.1368 | 43,590.05 | 42,512.3634 | 52,157.5359 | 59,677.3125 | 86,460.0178 | 75,154.6593 | |||
| Accrued (invoices for the month, VAT-inclusive where applicable) | LOGISTICS AND FULFILMENT (carrier, 3PL, FBA inbound, forwarder freight and duty) | Channel_PL / Inventory / Opex | 55,970.9845 | 23,993.709 | 37,445.8335 | 24,677.302 | 50,073.852 | 38,989.403 | 31,863.386 | 31,597.3145 | 65,015.4616 | 82,673.0846 | 55,706.1071 | 56,224.1372 | 65,957.2027 | 27,973.4992 | 41,007.3911 | 43,836.6163 | 46,919.6747 | 43,590.05 | 43,929.4422 | 53,896.1205 | 59,677.3125 | 89,342.0184 | 75,154.6593 | 77,047.8862 | 554,230.575 | 668,331.8731 |
| Forecast closing balance (accrued x DPO / days in month) | LOGISTICS AND FULFILMENT (carrier, 3PL, FBA inbound, forwarder freight and duty) | Assumptions | 54,165.4689 | 25,707.5454 | 36,237.9034 | 24,677.302 | 48,458.5665 | 38,989.403 | 30,835.5348 | 30,578.0463 | 65,015.4616 | 80,006.2109 | 55,706.1071 | 54,410.4554 | 63,829.551 | 29,971.6063 | 39,684.5721 | 43,836.6163 | 45,406.1368 | 43,590.05 | 42,512.3634 | 52,157.5359 | 59,677.3125 | 86,460.0178 | 75,154.6593 | 74,562.4705 | ||
| Paid (cash) | LOGISTICS AND FULFILMENT (carrier, 3PL, FBA inbound, forwarder freight and duty) | A: bank; F: opening + accrued - forecast closing | -55,682 | -60,395 | -34,443 | -31,879 | -25,464 | -47,660 | -39,060 | -30,935 | -31,393.7845 | -67,682.3353 | -80,006.2109 | -57,519.7889 | -56,538.1071 | -61,831.4439 | -31,294.4254 | -39,684.5721 | -45,350.1542 | -45,406.1368 | -45,007.1288 | -44,250.948 | -52,157.5359 | -62,559.3131 | -86,460.0178 | -77,640.075 | -562,120.1196 | -648,179.858 |
| CLOSING BALANCE | LOGISTICS AND FULFILMENT (carrier, 3PL, FBA inbound, forwarder freight and duty) | 62,588.9845 | 26,187.6935 | 29,190.527 | 21,988.829 | 46,598.681 | 37,928.084 | 30,731.47 | 31,393.7845 | 65,015.4616 | 80,006.2109 | 55,706.1071 | 54,410.4554 | 63,829.551 | 29,971.6063 | 39,684.5721 | 43,836.6163 | 45,406.1368 | 43,590.05 | 42,512.3634 | 52,157.5359 | 59,677.3125 | 86,460.0178 | 75,154.6593 | 74,562.4705 | 54,410.4554 | 74,562.4705 | |
| Days payable outstanding (closing / accrued x days) | LOGISTICS AND FULFILMENT (carrier, 3PL, FBA inbound, forwarder freight and duty) | memo | 34.6654 | 30.5603 | 24.1657 | 26.7316 | 28.8486 | 29.1834 | 29.8988 | 30.8003 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | ||
| Opening balance | PAID MEDIA (Meta, Google; reverse-charged VAT) | 24,800 | 7,125 | 7,203 | 8,925 | 7,862 | 9,598 | 8,656 | 7,902 | 9,387 | 11,746.9079 | 12,913.1361 | 18,900.6616 | 16,040.7379 | 10,037.1285 | 10,379.3571 | 10,589.735 | 11,353.5517 | 11,625.1939 | 11,692.4077 | 10,763.368 | 10,567.0589 | 12,334.2533 | 13,558.7929 | 19,845.6947 | |||
| Accrued (invoices for the month, VAT-inclusive where applicable) | PAID MEDIA (Meta, Google; reverse-charged VAT) | Channel_PL / Inventory / Opex | 21,321 | 22,468 | 27,523 | 25,490 | 29,570 | 28,738 | 28,030 | 29,264 | 35,240.7238 | 40,030.722 | 56,701.9849 | 49,726.2875 | 31,115.0982 | 29,062.2 | 32,828.1783 | 34,060.6552 | 36,038.1012 | 35,077.2231 | 33,366.4409 | 32,757.8826 | 37,002.76 | 42,032.2581 | 59,537.0841 | 52,212.6018 | 394,103.7181 | 455,090.4835 |
| Forecast closing balance (accrued x DPO / days in month) | PAID MEDIA (Meta, Google; reverse-charged VAT) | Assumptions | 6,877.7419 | 8,024.2857 | 8,878.3871 | 8,496.6667 | 9,538.7097 | 9,579.3333 | 9,041.9355 | 9,440 | 11,746.9079 | 12,913.1361 | 18,900.6616 | 16,040.7379 | 10,037.1285 | 10,379.3571 | 10,589.735 | 11,353.5517 | 11,625.1939 | 11,692.4077 | 10,763.368 | 10,567.0589 | 12,334.2533 | 13,558.7929 | 19,845.6947 | 16,842.7748 | ||
| Paid (cash) | PAID MEDIA (Meta, Google; reverse-charged VAT) | A: bank; F: opening + accrued - forecast closing | -38,996 | -22,390 | -25,801 | -26,553 | -27,834 | -29,680 | -28,784 | -27,779 | -32,880.8159 | -38,864.4938 | -50,714.4594 | -52,586.2112 | -37,118.7077 | -28,719.9713 | -32,617.8005 | -33,296.8384 | -35,766.459 | -35,010.0093 | -34,295.4805 | -32,954.1917 | -35,235.5656 | -40,807.7185 | -53,250.1824 | -55,215.5218 | -402,862.9802 | -454,288.4466 |
| CLOSING BALANCE | PAID MEDIA (Meta, Google; reverse-charged VAT) | 7,125 | 7,203 | 8,925 | 7,862 | 9,598 | 8,656 | 7,902 | 9,387 | 11,746.9079 | 12,913.1361 | 18,900.6616 | 16,040.7379 | 10,037.1285 | 10,379.3571 | 10,589.735 | 11,353.5517 | 11,625.1939 | 11,692.4077 | 10,763.368 | 10,567.0589 | 12,334.2533 | 13,558.7929 | 19,845.6947 | 16,842.7748 | 16,040.7379 | 16,842.7748 | |
| Days payable outstanding (closing / accrued x days) | PAID MEDIA (Meta, Google; reverse-charged VAT) | memo | 10.3595 | 8.9765 | 10.0525 | 9.253 | 10.0622 | 9.0361 | 8.7393 | 9.9439 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | ||
| Opening balance | OTHER OPEX SUPPLIERS | 41,600 | 26,674.452 | 31,140.92 | 32,209.6225 | 32,682.442 | 24,281.6135 | 27,304.335 | 28,863.7035 | 31,218.501 | 28,320.1649 | 27,895.1968 | 30,557.3563 | 28,895.0038 | 27,856.2058 | 30,618.355 | 28,059.3137 | 29,141.4481 | 28,422.8509 | 29,280.7844 | 28,169.6084 | 28,118.8137 | 29,538.2621 | 29,139.7828 | 32,074.7918 | |||
| Accrued (invoices for the month, VAT-inclusive where applicable) | OTHER OPEX SUPPLIERS | Channel_PL / Inventory / Opex | 36,347.452 | 33,527.468 | 35,422.7025 | 34,322.8195 | 34,751.1715 | 37,093.7215 | 35,168.3685 | 37,084.7975 | 33,984.1979 | 34,590.044 | 36,668.8275 | 35,829.8047 | 34,541.6952 | 34,292.5576 | 34,793.549 | 34,969.7377 | 35,244.3352 | 35,136.9412 | 34,930.3144 | 34,867.329 | 35,445.9145 | 36,133.3306 | 38,489.7502 | 37,541.0573 | 424,791.3751 | 426,386.5119 |
| Forecast closing balance (accrued x DPO / days in month) | OTHER OPEX SUPPLIERS | Assumptions | 29,312.4613 | 29,935.2393 | 28,566.6956 | 28,602.3496 | 28,025.1383 | 30,911.4346 | 28,361.5875 | 29,907.0948 | 28,320.1649 | 27,895.1968 | 30,557.3563 | 28,895.0038 | 27,856.2058 | 30,618.355 | 28,059.3137 | 29,141.4481 | 28,422.8509 | 29,280.7844 | 28,169.6084 | 28,118.8137 | 29,538.2621 | 29,139.7828 | 32,074.7918 | 30,275.0462 | ||
| Paid (cash) | OTHER OPEX SUPPLIERS | A: bank; F: opening + accrued - forecast closing | -51,273 | -29,061 | -34,354 | -33,850 | -43,152 | -34,071 | -33,609 | -34,730 | -36,882.534 | -35,015.0121 | -34,006.668 | -37,492.1572 | -35,580.4932 | -31,530.4084 | -37,352.5903 | -33,887.6033 | -35,962.9323 | -34,279.0078 | -36,041.4904 | -34,918.1236 | -34,026.4661 | -36,531.8099 | -35,554.7411 | -39,340.8029 | -437,496.3713 | -425,006.4694 |
| CLOSING BALANCE | OTHER OPEX SUPPLIERS | 26,674.452 | 31,140.92 | 32,209.6225 | 32,682.442 | 24,281.6135 | 27,304.335 | 28,863.7035 | 31,218.501 | 28,320.1649 | 27,895.1968 | 30,557.3563 | 28,895.0038 | 27,856.2058 | 30,618.355 | 28,059.3137 | 29,141.4481 | 28,422.8509 | 29,280.7844 | 28,169.6084 | 28,118.8137 | 29,538.2621 | 29,139.7828 | 32,074.7918 | 30,275.0462 | 28,895.0038 | 30,275.0462 | |
| Days payable outstanding (closing / accrued x days) | OTHER OPEX SUPPLIERS | memo | 22.7501 | 26.0069 | 28.1881 | 28.5662 | 21.6606 | 22.0827 | 25.4426 | 26.0962 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | ||
| Accrued | ALL GROUPS | sum | 113,639.4365 | 79,989.177 | 100,391.536 | 84,490.1215 | 114,395.0235 | 104,821.1245 | 95,061.7545 | 97,946.112 | 134,240.3833 | 157,293.8506 | 149,076.9195 | 141,780.2294 | 131,613.9961 | 91,328.2568 | 108,629.1185 | 112,867.0092 | 118,202.111 | 113,804.2143 | 112,226.1975 | 121,521.332 | 132,125.987 | 167,507.6071 | 173,181.4936 | 166,801.5454 | 1,373,125.6682 | 1,549,808.8685 |
| Paid (cash) | ALL GROUPS | sum | -145,951 | -111,846 | -94,598 | -92,282 | -96,450 | -111,411 | -101,453 | -93,444 | -101,157.1344 | -141,561.8412 | -164,727.3383 | -147,598.1573 | -129,237.3079 | -122,081.8236 | -101,264.8162 | -106,869.0138 | -117,079.5455 | -114,695.1539 | -115,344.0997 | -112,123.2633 | -121,419.5676 | -139,898.8415 | -175,264.9413 | -172,196.3997 | -1,402,479.4712 | -1,527,474.774 |
| TRADE PAYABLES (to balance sheet) | ALL GROUPS | sum | 96,388.4365 | 64,531.6135 | 70,325.1495 | 62,533.271 | 80,478.2945 | 73,888.419 | 67,497.1735 | 71,999.2855 | 105,082.5344 | 120,814.5438 | 105,164.125 | 99,346.197 | 101,722.8853 | 70,969.3184 | 78,333.6207 | 84,331.6161 | 85,454.1817 | 84,563.2421 | 81,445.3398 | 90,843.4085 | 101,549.8279 | 129,158.5935 | 127,075.1458 | 121,680.2915 | 99,346.197 | 121,680.2915 |
13-week cash forecast
Downside · EUR · 2026-01 to 2027-12 · A: actual · F: forecast
| Measure | 2026-09-18 | 2026-09-25 | 2026-10-02 | 2026-10-09 | 2026-10-16 | 2026-10-23 | 2026-10-30 | 2026-11-06 | 2026-11-13 | 2026-11-20 | 2026-11-27 | 2026-12-04 | 2026-12-11 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Shopify Payments payouts | 40,382.6639 | 40,382.6639 | 41,913.0128 | 45,738.8852 | 45,738.8852 | 45,738.8852 | 45,738.8852 | 62,589.3215 | 65,397.7276 | 65,397.7276 | 65,397.7276 | 61,345.8307 | 58,306.9079 |
| Amazon settlements (biweekly, Tuesday) | 19,479.7062 | 0 | 19,479.7062 | 0 | 58,516.1705 | 0 | 58,516.1705 | 0 | 62,001.9739 | 0 | 62,001.9739 | 0 | 89,976.2277 |
| Walmart settlements (biweekly, Thursday) | 8,882.8537 | 0 | 8,209.4561 | 0 | 8,209.4561 | 0 | 8,209.4561 | 0 | 13,242.5061 | 0 | 13,242.5061 | 0 | 20,230.9265 |
| TOTAL RECEIPTS | 68,745.2238 | 40,382.6639 | 69,602.1752 | 45,738.8852 | 112,464.5119 | 45,738.8852 | 112,464.5119 | 62,589.3215 | 140,642.2075 | 65,397.7276 | 140,642.2075 | 61,345.8307 | 168,514.0621 |
| Committed purchase orders: deposits and balances on register dates | -34,000 | -29,400 | -43,400 | 0 | -18,000 | -19,600 | 0 | 0 | 0 | 0 | -68,600 | 0 | 0 |
| Uncommitted purchases required by the inventory policy | -1,558.3026 | -1,558.3026 | -1,929.2608 | -2,856.6561 | -2,856.6561 | -2,856.6561 | -2,856.6561 | -10,141.4044 | -11,355.5291 | -11,355.5291 | -11,355.5291 | -12,133.949 | -12,717.7639 |
| Logistics and fulfilment suppliers | -7,325.2364 | -7,325.2364 | -9,598.914 | -15,283.108 | -15,283.108 | -15,283.108 | -15,283.108 | -18,184.5433 | -18,668.1159 | -18,668.1159 | -18,668.1159 | -15,422.5293 | -12,988.3394 |
| Meta and Google | -8,087.1427 | -8,087.1427 | -8,283.9172 | -8,775.8534 | -8,775.8534 | -8,775.8534 | -8,775.8534 | -11,396.5852 | -11,833.3739 | -11,833.3739 | -11,833.3739 | -11,856.7635 | -11,874.3058 |
| Other opex suppliers (rent, software, fees, services) | -8,574.8283 | -8,574.8283 | -8,383.9104 | -7,906.6156 | -7,906.6156 | -7,906.6156 | -7,906.6156 | -7,930.8501 | -7,934.8892 | -7,934.8892 | -7,934.8892 | -8,238.3645 | -8,465.971 |
| Net salaries (25th) | 0 | -33,184 | 0 | 0 | 0 | 0 | -33,184 | 0 | 0 | 0 | -33,184 | 0 | 0 |
| Wage tax and social charges (last day of the month) | 0 | 0 | -15,328 | 0 | 0 | 0 | 0 | -15,616 | 0 | 0 | 0 | -15,616 | 0 |
| VAT: Q3 return and OSS | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -146,827.0862 | 0 | 0 | 0 | 0 | 0 |
| Term loan instalment (1st) | 0 | 0 | -9,671.5608 | 0 | 0 | 0 | 0 | -9,671.5608 | 0 | 0 | 0 | -9,671.5608 | 0 |
| Capex, VAT-inclusive | -423.3158 | -423.3158 | -419.4652 | -409.8387 | -409.8387 | -409.8387 | -409.8387 | -421.5484 | -423.5 | -423.5 | -423.5 | -415.6935 | -409.8387 |
| Bank charges | -113.4828 | -113.4828 | -117.9764 | -129.2104 | -129.2104 | -129.2104 | -129.2104 | -181.123 | -189.7751 | -189.7751 | -189.7751 | -173.6859 | -161.6189 |
| Corporate income tax (none due in the window) | |||||||||||||
| TOTAL PAYMENTS | -60,082.3086 | -88,666.3086 | -97,133.0047 | -35,361.2823 | -53,361.2823 | -54,961.2823 | -68,545.2823 | -220,370.7015 | -50,405.1832 | -50,405.1832 | -152,189.1832 | -73,528.5466 | -46,617.8378 |
| NET CASH FLOW FOR THE WEEK | 8,662.9152 | -48,283.6447 | -27,530.8295 | 10,377.6029 | 59,103.2296 | -9,222.3971 | 43,919.2296 | -157,781.38 | 90,237.0243 | 14,992.5444 | -11,546.9757 | -12,182.7159 | 121,896.2243 |
| Opening cash | 350,911.6354 | 359,574.5506 | 311,290.9059 | 283,760.0764 | 294,137.6793 | 353,240.9089 | 344,018.5118 | 387,937.7414 | 230,156.3614 | 320,393.3858 | 335,385.9302 | 323,838.9545 | 311,656.2386 |
| CLOSING CASH | 359,574.5506 | 311,290.9059 | 283,760.0764 | 294,137.6793 | 353,240.9089 | 344,018.5118 | 387,937.7414 | 230,156.3614 | 320,393.3858 | 335,385.9302 | 323,838.9545 | 311,656.2386 | 433,552.4629 |
| Minimum cash buffer (board policy) | 150,000 | 150,000 | 150,000 | 150,000 | 150,000 | 150,000 | 150,000 | 150,000 | 150,000 | 150,000 | 150,000 | 150,000 | 150,000 |
| HEADROOM / (SHORTFALL) VS BUFFER | 209,574.5506 | 161,290.9059 | 133,760.0764 | 144,137.6793 | 203,240.9089 | 194,018.5118 | 237,937.7414 | 80,156.3614 | 170,393.3858 | 185,385.9302 | 173,838.9545 | 161,656.2386 | 283,552.4629 |
| Status | OK | OK | OK | OK | OK | OK | OK | OK | OK | OK | OK | OK | OK |
| Measure | Value |
|---|---|
| Low point in the 13 weeks | 230,156.3614 |
| Week ending of the low point | 2026-11-06 |
| Shortfall vs buffer at the low point (negative = action needed) | 80,156.3614 |
| Undrawn revolving facility available | 150,000 |
| Facility headroom after covering the low-point shortfall | 150,000 |
| Measure | Value |
|---|---|
| rec close | 433,552.4629 |
| rec dec | 52,804.4975 |
| rec implied | 486,356.9605 |
| rec bs | 486,356.9605 |
| rec diff | 0 |
Schedules & controls
Downside · EUR · 2026-01 to 2027-12 · A: actual · F: forecast
| Measure | Value |
|---|---|
| overall status | OK |
| check | proves | value | tolerance | status |
|---|---|---|---|---|
| Balance sheet balances in every month | Total assets less liabilities and equity, all 24 months | 0 | 0.5 | OK |
| Cash flow: indirect method equals direct method in every month | Net cash flow built from P&L and balance sheet movements equals the sum of the schedule cash lines | 0 | 0.5 | OK |
| Closing cash on the cash flow equals balance sheet cash | Link integrity | 0 | 0.5 | OK |
| Retained earnings roll: closing equals opening plus cumulative profit less dividends | Equity roll-forward to Dec-27 | 0 | 0.5 | OK |
| EBITDA on the cash flow equals EBITDA on the P&L | Add-backs are complete | 0 | 0.5 | OK |
| Opening balance sheet balances | FY25 closing balances entered on Inputs_Actuals | 0 | 0.5 | OK |
| Product contribution: sum of categories equals channel net revenue | Allocation keys sum to 100% every month | 0 | 0.5 | OK |
| Product contribution: sum of categories equals channel CM2 | Every allocated cost line is fully distributed | 0 | 0.5 | OK |
| Volume engine: category units equal channel units | Mix shares sum to 100% | 0 | 0.5 | OK |
| AR aging: marketplace receivables tie to the balance sheet | Aging built from settlement reports agrees with the ledger at the last actual month | 0 | 0.5 | OK |
| AR aging: other receivables tie to the balance sheet | 0 | 0.5 | OK | |
| AP aging: logistics group ties to the AP schedule | Open invoices agree with the roll-forward closing balance | 0 | 0.5 | OK |
| AP aging: paid media group ties to the AP schedule | 0 | 0.5 | OK | |
| AP aging: other opex group ties to the AP schedule | 0 | 0.5 | OK | |
| PO register: deposits on unshipped POs equal supplier deposits at the last actual month | Balance sheet prepayments are fully supported by the register | 0 | 0.5 | OK |
| PO register: FOB value of shipped, unarrived POs equals inventory in transit at the last actual month | Balance sheet in-transit is fully supported by the register | 0 | 0.5 | OK |
| 13-week cash forecast reconciles to the monthly balance sheet at 31-Dec-26 | Weekly phasing distributes exactly the monthly cash lines | 0 | 0.5 | OK |
| Scenario snapshots are current for the selected scenario | Live column equals the stored snapshot | 0 | 0.5 | OK |
| Budget vs actual revenue bridge reconciles to the P&L variance | Volume plus price and mix effects equal the revenue variance | 0 | 0.5 | OK |
| Inventory on hand by category never negative | Purchasing policy keeps stock available | 25,528.3837 | 0 | OK |
| Marketplace receivables never negative | Payout sizing is bounded by the receivable | 6,395.1564 | 0 | OK |
| Trade payables never negative | 62,533.271 | 0 | OK | |
| Fixed asset net book value never negative | Depreciation is capped at cost | 41,483.3333 | 0 | OK |
| Term loan balance never negative | Principal is capped at the balance | 214,925.5183 | 0 | OK |
| Timeline: months flagged actual equal the last actual month index | Actual and forecast flags are consistent | 0 | 0.5 | OK |
| item | note | value |
|---|---|---|
| Lowest month-end cash in the forecast (selected scenario) | Below the buffer means a facility draw or action is needed | -214,906.6863 |
| Lowest 13-week closing cash | 230,156.3614 | |
| Highest days of inventory on hand in the forecast | Over 150 days signals overstock | 126.4531 |
| Amazon share of FY2026 net revenue | Concentration above 50% is a dependency risk | 0.4257 |
| type | label | unit | value | note | base | downside | upside | selected | ytd actual reference |
|---|---|---|---|---|---|---|---|---|---|
| scalar | Last actual month number | calc | 8 | ||||||
| scalar | Scenario selector (1 = Base, 2 = Downside, 3 = Upside) | input | 2 | Change this cell and every forecast month moves. Base = management case; Downside = worst case; Upside = best case. | |||||
| scalar | Minimum cash buffer (board policy) | EUR | 150,000 | Used by the 13-week cash forecast and the CFO report | |||||
| scalar | Undrawn revolving facility available | EUR | 150,000 | Committed but undrawn; lever if the buffer is breached | |||||
| scalar | Corporate income tax: first bracket threshold | EUR | 200,000 | NL 2026: 19% up to EUR 200,000, 25.8% above (Belastingdienst) | |||||
| scalar | Corporate income tax: rate on first bracket | rate | 0.19 | ||||||
| scalar | Corporate income tax: rate above threshold | rate | 0.258 | ||||||
| scalar | Corporate income tax: payment month for prior-year liability | month | 4 | Assumed paid in April of the following year (final assessment); no provisional assessments modelled | |||||
| scalar | NL VAT standard rate | rate | 0.21 | ||||||
| scalar | Blended output VAT rate on Shopify EU sales (NL + OSS destination rates) | rate | 0.205 | Blend of NL 21% and other EU destination rates under the OSS scheme | |||||
| scalar | Blended output VAT rate on Amazon EU sales (Pan-EU, OSS) | rate | 0.205 | ||||||
| scalar | Output VAT on Walmart US sales | rate | 0 | Exports zero-rated; US sales tax collected and remitted by Walmart as marketplace facilitator | |||||
| scalar | Share of carrier and 3PL cost bearing recoverable NL VAT | share | 0.85 | ||||||
| scalar | Share of other opex bearing recoverable NL VAT | share | 0.55 | Remainder is reverse-charged (foreign SaaS, ad platforms) or exempt (insurance) | |||||
| scalar | Share of capex bearing recoverable NL VAT | share | 1 | ||||||
| scalar | Wage tax and social charges as share of payroll cost, remitted the following month | share | 0.32 | ||||||
| scalar | Run-rate basis for Shopify forecast: number of latest actual months | months | 8 | Deseasonalised average of the latest N actual months | |||||
| scalar | Run-rate basis for Amazon forecast: number of latest actual months | months | 8 | ||||||
| scalar | Run-rate basis for Walmart forecast: number of latest actual months | months | 3 | Channel launched Jan-26 and still ramping, so only the latest quarter is representative | |||||
| scalar | Forecast category mix: number of latest actual months averaged | months | 3 | ||||||
| scalar | Refund liability: days of month-end sales still inside the return window | days | 14 | Provision = refunds of the month x days / days in month | |||||
| scalar | Slow-moving inventory: months of cover above which excess is provided | months | 7 | ||||||
| scalar | Slow-moving provision rate on the excess | rate | 0.25 | ||||||
| scalar | Forecast inventory write-offs as share of cost of goods shipped | rate | 0.003 | ||||||
| scalar | Uncommitted purchases: deposit share paid at order | share | 0.3 | Committed POs use the deposit share in the Purchase_Orders register | |||||
| scalar | Uncommitted purchases: months between deposit and receipt | months | 3 | ||||||
| scalar | Uncommitted purchases: months between balance payment (shipment) and receipt | months | 1 | ||||||
| scalar | Landed cost uplift on FOB: Cookware (freight, duty, inbound handling) | share | 0.22 | ||||||
| scalar | Landed cost uplift on FOB: Knives (freight, duty, inbound handling) | share | 0.14 | ||||||
| scalar | Landed cost uplift on FOB: Textiles (freight, duty, inbound handling) | share | 0.06 | ||||||
| scalar | Landed cost uplift on FOB: Tableware (freight, duty, inbound handling) | share | 0.24 | ||||||
| scalar | Landed cost uplift on FOB: Storage (freight, duty, inbound handling) | share | 0.2 | ||||||
| scalar | Amazon FBA storage fee multiplier in Oct to Dec (peak season) | x | 2.8 | Amazon peak-season storage rates apply Oct to Dec | |||||
| scalar | Trade payables: days outstanding, logistics and fulfilment | days | 30 | ||||||
| scalar | Trade payables: days outstanding, paid media (Meta, Google) | days | 10 | ||||||
| scalar | Trade payables: days outstanding, other opex | days | 25 | ||||||
| scalar | Customer service cost per order (outsourced) | EUR | 0.7 | ||||||
| scalar | Bank charges and FX costs as share of net revenue | rate | 0.0015 | ||||||
| scalar | Opex inflation applied from the second financial year | rate | 0.03 | ||||||
| scalar | Share of Shopify paid media on Meta (rest Google) | share | 0.7 | ||||||
| scalar | Term loan: principal drawn | EUR | 400,000 | Drawn Dec-25; 48 monthly annuity instalments from Jan-26 | |||||
| scalar | Term loan: annual interest rate | rate | 0.075 | ||||||
| scalar | Term loan: term in months | months | 48 | ||||||
| scalar | Forecast maintenance capex per month (equipment) | EUR | 1,500 | ||||||
| scalar | Website rebuild capitalised (software) in Feb-27 | EUR | 30,000 | ||||||
| scalar | Depreciation: equipment and fixtures useful life | years | 5 | ||||||
| scalar | Depreciation: website and software useful life | years | 3 | ||||||
| scenario_driver | Shopify unit volume growth vs deseasonalised run-rate (annualised) | Compounds monthly from the first forecast month | 0.22 | 0.05 | 0.32 | 0.05 | |||
| scenario_driver | Amazon unit volume growth vs run-rate (annualised) | 0.28 | 0.1 | 0.38 | 0.1 | ||||
| scenario_driver | Walmart unit volume growth vs run-rate (annualised) | New channel: run-rate is the latest quarter only | 0.7 | 0.25 | 1.1 | 0.25 | |||
| scenario_driver | Shopify gross unit price change (annualised) | 0.03 | 0 | 0.04 | 0 | ||||
| scenario_driver | Amazon gross unit price change (annualised) | 0.02 | 0 | 0.03 | 0 | ||||
| scenario_driver | Walmart gross unit price change in USD (annualised) | 0.02 | 0 | 0.03 | 0 | ||||
| scenario_driver | Shopify discounts as share of gross sales | 0.085 | 0.1 | 0.075 | 0.1 | 0.0844 | |||
| scenario_driver | Amazon discounts and coupons as share of gross sales | 0.04 | 0.05 | 0.035 | 0.05 | 0.0397 | |||
| scenario_driver | Walmart discounts as share of gross sales | 0.05 | 0.06 | 0.045 | 0.06 | 0.0489 | |||
| scenario_driver | Shopify refunds and returns as share of gross sales | Textiles quality issue lifted the actual rate through the year | 0.065 | 0.08 | 0.055 | 0.08 | 0.0624 | ||
| scenario_driver | Amazon refunds and returns as share of gross sales | 0.075 | 0.09 | 0.07 | 0.09 | 0.0728 | |||
| scenario_driver | Walmart refunds and returns as share of gross sales | 0.085 | 0.1 | 0.08 | 0.1 | 0.0859 | |||
| scenario_driver | Shopify units per order | units | 1.35 | 1.32 | 1.38 | 1.32 | 1.3399 | ||
| scenario_driver | Amazon units per order | units | 1.15 | 1.13 | 1.17 | 1.13 | 1.1501 | ||
| scenario_driver | Walmart units per order | units | 1.2 | 1.18 | 1.22 | 1.18 | 1.2079 | ||
| scenario_driver | Shopify shipping income per order | EUR | 3.4 | 3.2 | 3.5 | 3.2 | 3.4346 | ||
| scenario_driver | Landed unit cost inflation (annualised) | Downside reflects freight and input cost spikes | 0.03 | 0.07 | 0.01 | 0.07 | |||
| scenario_driver | Returned units resellable and recovered to stock | 0.65 | 0.55 | 0.7 | 0.55 | 0.6496 | |||
| scenario_driver | Amazon referral fee rate (Home and Kitchen) | 0.15 | 0.15 | 0.15 | 0.15 | ||||
| scenario_driver | Amazon refund administration fee (share of referral fee retained on refunds) | 0.2 | 0.2 | 0.2 | 0.2 | ||||
| scenario_driver | FBA fulfilment fee per unit | EUR | 5.4 | 5.65 | 5.35 | 5.65 | 5.3255 | ||
| scenario_driver | FBA storage and other fees per unit sold (off-peak) | EUR | Multiplied by the Oct to Dec peak factor on the Timeline | 0.58 | 0.66 | 0.55 | 0.66 | 0.6237 | |
| scenario_driver | FBA inbound placement and freight per unit | EUR | 0.45 | 0.5 | 0.43 | 0.5 | 0.4545 | ||
| scenario_driver | Walmart referral fee rate | 0.15 | 0.15 | 0.15 | 0.15 | ||||
| scenario_driver | Walmart WFS fulfilment fee per unit (USD) | USD | 6.25 | 6.5 | 6.15 | 6.5 | 6.2763 | ||
| scenario_driver | Walmart WFS storage per unit sold (USD) | USD | 0.6 | 0.66 | 0.58 | 0.66 | 0.5917 | ||
| scenario_driver | Shopify Payments fee rate (on VAT-inclusive amount charged) | 0.019 | 0.019 | 0.019 | 0.019 | ||||
| scenario_driver | Shopify Payments fixed fee per order | EUR | 0.25 | 0.25 | 0.25 | 0.25 | |||
| scenario_driver | Chargebacks and disputes as share of gross sales | 0.0012 | 0.002 | 0.001 | 0.002 | ||||
| scenario_driver | Carrier cost per Shopify order | EUR | Downside includes a peak surcharge | 6.35 | 6.8 | 6.2 | 6.8 | 6.3116 | |
| scenario_driver | 3PL pick, pack and packaging per Shopify order | EUR | 3.8 | 3.95 | 3.75 | 3.95 | 3.7766 | ||
| scenario_driver | Shopify paid media (Meta, Google) as share of net revenue | 0.19 | 0.23 | 0.17 | 0.23 | 0.1848 | |||
| scenario_driver | Amazon advertising as share of net revenue | 0.095 | 0.115 | 0.085 | 0.115 | 0.0942 | |||
| scenario_driver | Walmart Connect advertising as share of net revenue | 0.12 | 0.15 | 0.1 | 0.15 | 0.134 | |||
| scenario_driver | New customers as share of Shopify orders | 0.6 | 0.55 | 0.62 | 0.55 | 0.5903 | |||
| scenario_driver | Shopify Payments payout lag | days | 3 | 3 | 3 | 3 | 3.1046 | ||
| scenario_driver | Amazon settlement cycle plus reserve | days | 14-day cycle plus roughly 7 days reserve; Downside assumes a larger reserve | 21 | 28 | 21 | 28 | 21.4346 | |
| scenario_driver | Walmart settlement cycle plus reserve | days | 24 | 30 | 24 | 30 | 24.5747 | ||
| scenario_driver | Inventory purchasing policy: target forward days of cover | days | Uncommitted purchases sized to reach this cover on next month cost of goods | 75 | 65 | 80 | 65 | ||
| scenario_driver | Discretionary opex factor (contractors, travel, content, recruitment) | x | 1 | 0.9 | 1.05 | 0.9 | |||
| scenario_driver | Planned hires proceed (1 = yes, 0 = frozen) | flag | 1 | 0 | 1 | 0 | |||
| scenario_driver | USD per EUR, forecast months | rate | Actual months use the bank rate on the Timeline | 1.1 | 1.16 | 1.06 | 1.16 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Shopify EU (DTC): orders | VOLUMES (orders and units by channel and category) | order export | 1,715 | 1,697 | 1,954 | 1,940 | 2,188 | 2,135 | 2,007 | 1,978 | 15,614 | |||||||||||||||||
| Shopify EU (DTC): units sold, Cookware | VOLUMES (orders and units by channel and category) | order export | 502 | 520 | 571 | 566 | 688 | 636 | 578 | 579 | 4,640 | |||||||||||||||||
| Shopify EU (DTC): units sold, Knives | VOLUMES (orders and units by channel and category) | order export | 346 | 316 | 369 | 379 | 395 | 414 | 369 | 388 | 2,976 | |||||||||||||||||
| Shopify EU (DTC): units sold, Textiles | VOLUMES (orders and units by channel and category) | order export | 630 | 623 | 751 | 751 | 795 | 754 | 744 | 733 | 5,781 | |||||||||||||||||
| Shopify EU (DTC): units sold, Tableware | VOLUMES (orders and units by channel and category) | order export | 449 | 448 | 526 | 483 | 583 | 548 | 521 | 535 | 4,093 | |||||||||||||||||
| Shopify EU (DTC): units sold, Storage | VOLUMES (orders and units by channel and category) | order export | 369 | 363 | 432 | 451 | 468 | 469 | 447 | 432 | 3,431 | |||||||||||||||||
| Shopify EU (DTC): total units (calc) | VOLUMES (orders and units by channel and category) | sum of category units | 2,296 | 2,270 | 2,649 | 2,630 | 2,929 | 2,821 | 2,659 | 2,667 | 20,921 | |||||||||||||||||
| Amazon EU (FBA): orders | VOLUMES (orders and units by channel and category) | order export | 2,273 | 1,962 | 2,308 | 2,509 | 2,690 | 2,489 | 2,287 | 2,228 | 18,746 | |||||||||||||||||
| Amazon EU (FBA): units sold, Cookware | VOLUMES (orders and units by channel and category) | order export | 470 | 405 | 495 | 505 | 550 | 537 | 441 | 434 | 3,837 | |||||||||||||||||
| Amazon EU (FBA): units sold, Knives | VOLUMES (orders and units by channel and category) | order export | 515 | 451 | 506 | 590 | 636 | 580 | 526 | 503 | 4,307 | |||||||||||||||||
| Amazon EU (FBA): units sold, Textiles | VOLUMES (orders and units by channel and category) | order export | 574 | 489 | 600 | 662 | 690 | 571 | 554 | 584 | 4,724 | |||||||||||||||||
| Amazon EU (FBA): units sold, Tableware | VOLUMES (orders and units by channel and category) | order export | 614 | 542 | 618 | 685 | 761 | 685 | 679 | 634 | 5,218 | |||||||||||||||||
| Amazon EU (FBA): units sold, Storage | VOLUMES (orders and units by channel and category) | order export | 444 | 369 | 432 | 434 | 489 | 485 | 403 | 418 | 3,474 | |||||||||||||||||
| Amazon EU (FBA): total units (calc) | VOLUMES (orders and units by channel and category) | sum of category units | 2,617 | 2,256 | 2,651 | 2,876 | 3,126 | 2,858 | 2,603 | 2,573 | 21,560 | |||||||||||||||||
| Walmart US (WFS): orders | VOLUMES (orders and units by channel and category) | order export | 202 | 233 | 319 | 411 | 472 | 560 | 584 | 707 | 3,488 | |||||||||||||||||
| Walmart US (WFS): units sold, Cookware | VOLUMES (orders and units by channel and category) | order export | 61 | 67 | 102 | 126 | 153 | 180 | 170 | 222 | 1,081 | |||||||||||||||||
| Walmart US (WFS): units sold, Knives | VOLUMES (orders and units by channel and category) | order export | 35 | 38 | 60 | 77 | 83 | 101 | 105 | 130 | 629 | |||||||||||||||||
| Walmart US (WFS): units sold, Textiles | VOLUMES (orders and units by channel and category) | order export | 49 | 59 | 76 | 98 | 120 | 133 | 145 | 164 | 844 | |||||||||||||||||
| Walmart US (WFS): units sold, Tableware | VOLUMES (orders and units by channel and category) | order export | 63 | 72 | 92 | 121 | 130 | 170 | 177 | 213 | 1,038 | |||||||||||||||||
| Walmart US (WFS): units sold, Storage | VOLUMES (orders and units by channel and category) | order export | 35 | 42 | 55 | 73 | 78 | 99 | 112 | 127 | 621 | |||||||||||||||||
| Walmart US (WFS): total units (calc) | VOLUMES (orders and units by channel and category) | sum of category units | 243 | 278 | 385 | 495 | 564 | 683 | 709 | 856 | 4,213 | |||||||||||||||||
| Shopify: first-time customers (orders from new customers) | VOLUMES (orders and units by channel and category) | Shopify customer report | 1,027 | 1,008 | 1,156 | 1,102 | 1,332 | 1,325 | 1,140 | 1,127 | 9,217 | |||||||||||||||||
| Shopify EU (DTC): average gross unit price, Cookware | GROSS UNIT PRICES EX VAT (local currency: EUR for Shopify and Amazon, USD for Walmart) | order export | 118.53 | 119.7 | 116.56 | 119.15 | 118.83 | 114.96 | 116.58 | 120.32 | 118.0787 | |||||||||||||||||
| Shopify EU (DTC): average gross unit price, Knives | GROSS UNIT PRICES EX VAT (local currency: EUR for Shopify and Amazon, USD for Walmart) | order export | 71.3 | 71.43 | 72.25 | 71.68 | 73.46 | 71.4 | 71.53 | 73.1 | 72.0187 | |||||||||||||||||
| Shopify EU (DTC): average gross unit price, Textiles | GROSS UNIT PRICES EX VAT (local currency: EUR for Shopify and Amazon, USD for Walmart) | order export | 45.84 | 46.37 | 46.55 | 45.86 | 46.29 | 46.3 | 47.13 | 45.48 | 46.2275 | |||||||||||||||||
| Shopify EU (DTC): average gross unit price, Tableware | GROSS UNIT PRICES EX VAT (local currency: EUR for Shopify and Amazon, USD for Walmart) | order export | 37.58 | 38.06 | 37.9 | 38.44 | 36.97 | 37.49 | 38.03 | 37.83 | 37.7875 | |||||||||||||||||
| Shopify EU (DTC): average gross unit price, Storage | GROSS UNIT PRICES EX VAT (local currency: EUR for Shopify and Amazon, USD for Walmart) | order export | 29.08 | 29.37 | 29.16 | 29.38 | 28.63 | 28.73 | 29.41 | 29.29 | 29.1313 | |||||||||||||||||
| Amazon EU (FBA): average gross unit price, Cookware | GROSS UNIT PRICES EX VAT (local currency: EUR for Shopify and Amazon, USD for Walmart) | order export | 108.02 | 110.39 | 109.04 | 108.35 | 111.4 | 109.46 | 108.06 | 109.13 | 109.2313 | |||||||||||||||||
| Amazon EU (FBA): average gross unit price, Knives | GROSS UNIT PRICES EX VAT (local currency: EUR for Shopify and Amazon, USD for Walmart) | order export | 65.67 | 65.86 | 65.27 | 65.58 | 65.69 | 65 | 66.26 | 66.66 | 65.7488 | |||||||||||||||||
| Amazon EU (FBA): average gross unit price, Textiles | GROSS UNIT PRICES EX VAT (local currency: EUR for Shopify and Amazon, USD for Walmart) | order export | 42.59 | 41.78 | 41.54 | 42.23 | 42.48 | 42.44 | 40.84 | 42.16 | 42.0075 | |||||||||||||||||
| Amazon EU (FBA): average gross unit price, Tableware | GROSS UNIT PRICES EX VAT (local currency: EUR for Shopify and Amazon, USD for Walmart) | order export | 35 | 35.01 | 34.96 | 34.35 | 34.62 | 34.87 | 34.79 | 35.18 | 34.8475 | |||||||||||||||||
| Amazon EU (FBA): average gross unit price, Storage | GROSS UNIT PRICES EX VAT (local currency: EUR for Shopify and Amazon, USD for Walmart) | order export | 27.34 | 27.17 | 27.02 | 26.75 | 26.78 | 26.91 | 27.04 | 26.55 | 26.945 | |||||||||||||||||
| Walmart US (WFS): average gross unit price, Cookware | GROSS UNIT PRICES EX VAT (local currency: EUR for Shopify and Amazon, USD for Walmart) | order export | 131.13 | 126.45 | 127.61 | 130.37 | 129.77 | 130.78 | 129.7 | 125.81 | 128.9525 | |||||||||||||||||
| Walmart US (WFS): average gross unit price, Knives | GROSS UNIT PRICES EX VAT (local currency: EUR for Shopify and Amazon, USD for Walmart) | order export | 79.69 | 79.22 | 79.01 | 79.14 | 79.82 | 79.52 | 79.73 | 77.98 | 79.2638 | |||||||||||||||||
| Walmart US (WFS): average gross unit price, Textiles | GROSS UNIT PRICES EX VAT (local currency: EUR for Shopify and Amazon, USD for Walmart) | order export | 48.78 | 48.68 | 48.35 | 49.35 | 48.13 | 49.46 | 48.7 | 48.94 | 48.7987 | |||||||||||||||||
| Walmart US (WFS): average gross unit price, Tableware | GROSS UNIT PRICES EX VAT (local currency: EUR for Shopify and Amazon, USD for Walmart) | order export | 41.75 | 41.92 | 41.98 | 41.97 | 42.67 | 42.07 | 41.66 | 42.15 | 42.0213 | |||||||||||||||||
| Walmart US (WFS): average gross unit price, Storage | GROSS UNIT PRICES EX VAT (local currency: EUR for Shopify and Amazon, USD for Walmart) | order export | 32.14 | 31.31 | 32.42 | 32.22 | 31.87 | 31.81 | 31.72 | 31.87 | 31.92 | |||||||||||||||||
| Shopify EU (DTC): discounts and coupons | DISCOUNTS, REFUNDS AND SHIPPING INCOME (local currency) | settlement / order export | 11,197 | 12,487 | 13,854 | 14,295 | 13,958 | 14,197 | 14,759 | 13,584 | 108,331 | |||||||||||||||||
| Shopify EU (DTC): refunds and returns (value) | DISCOUNTS, REFUNDS AND SHIPPING INCOME (local currency) | settlement report | 8,595 | 7,412 | 9,280 | 10,168 | 11,576 | 10,932 | 10,534 | 11,568 | 80,065 | |||||||||||||||||
| Shopify EU (DTC): units returned | DISCOUNTS, REFUNDS AND SHIPPING INCOME (local currency) | returns report | 132 | 117 | 161 | 163 | 190 | 178 | 174 | 175 | 1,290 | |||||||||||||||||
| Shopify EU (DTC): returned stock recovered to sellable inventory (EUR at cost) | DISCOUNTS, REFUNDS AND SHIPPING INCOME (local currency) | 3PL / FBA returns report | 1,733 | 1,544 | 1,936 | 2,047 | 2,557 | 2,614 | 2,331 | 2,363 | 17,125 | |||||||||||||||||
| Amazon EU (FBA): discounts and coupons | DISCOUNTS, REFUNDS AND SHIPPING INCOME (local currency) | settlement / order export | 5,030 | 5,358 | 6,412 | 5,829 | 7,505 | 6,226 | 4,869 | 5,466 | 46,695 | |||||||||||||||||
| Amazon EU (FBA): refunds and returns (value) | DISCOUNTS, REFUNDS AND SHIPPING INCOME (local currency) | settlement report | 10,635 | 10,237 | 10,867 | 10,344 | 11,721 | 11,808 | 9,056 | 10,961 | 85,629 | |||||||||||||||||
| Amazon EU (FBA): units returned | DISCOUNTS, REFUNDS AND SHIPPING INCOME (local currency) | returns report | 189 | 191 | 211 | 191 | 219 | 222 | 180 | 211 | 1,614 | |||||||||||||||||
| Amazon EU (FBA): returned stock recovered to sellable inventory (EUR at cost) | DISCOUNTS, REFUNDS AND SHIPPING INCOME (local currency) | 3PL / FBA returns report | 2,377 | 2,276 | 2,990 | 2,357 | 2,801 | 3,160 | 2,219 | 2,547 | 20,727 | |||||||||||||||||
| Walmart US (WFS): discounts and coupons | DISCOUNTS, REFUNDS AND SHIPPING INCOME (local currency) | settlement / order export | 821 | 997 | 1,323 | 1,761 | 2,209 | 2,289 | 2,316 | 2,623 | 14,339 | |||||||||||||||||
| Walmart US (WFS): refunds and returns (value) | DISCOUNTS, REFUNDS AND SHIPPING INCOME (local currency) | settlement report | 1,571 | 1,724 | 2,387 | 3,279 | 3,376 | 3,783 | 4,060 | 5,036 | 25,216 | |||||||||||||||||
| Walmart US (WFS): units returned | DISCOUNTS, REFUNDS AND SHIPPING INCOME (local currency) | returns report | 21 | 26 | 32 | 47 | 48 | 53 | 56 | 66 | 349 | |||||||||||||||||
| Walmart US (WFS): returned stock recovered to sellable inventory (EUR at cost) | DISCOUNTS, REFUNDS AND SHIPPING INCOME (local currency) | 3PL / FBA returns report | 269 | 375 | 432 | 573 | 675 | 741 | 775 | 929 | 4,769 | |||||||||||||||||
| Shopify: shipping charged to customers ex VAT | DISCOUNTS, REFUNDS AND SHIPPING INCOME (local currency) | order export | 5,655 | 5,759 | 6,668 | 6,672 | 7,610 | 7,608 | 6,829 | 6,827 | 53,628 | |||||||||||||||||
| Shopify: payment processing fees and chargebacks | CHANNEL VARIABLE COSTS (local currency; Amazon and Walmart fees per settlement reports) | settlement / invoice | 3,706 | 3,694 | 4,179 | 4,145 | 4,838 | 4,506 | 4,186 | 4,303 | 33,557 | |||||||||||||||||
| Shopify: carrier shipping cost | CHANNEL VARIABLE COSTS (local currency; Amazon and Walmart fees per settlement reports) | settlement / invoice | 10,361 | 10,561 | 12,292 | 12,426 | 13,945 | 13,225 | 12,987 | 12,752 | 98,549 | |||||||||||||||||
| Shopify: 3PL pick, pack and packaging | CHANNEL VARIABLE COSTS (local currency; Amazon and Walmart fees per settlement reports) | settlement / invoice | 6,356 | 6,513 | 7,539 | 7,346 | 8,127 | 8,133 | 7,609 | 7,345 | 58,968 | |||||||||||||||||
| Shopify: paid media, Meta | CHANNEL VARIABLE COSTS (local currency; Amazon and Walmart fees per settlement reports) | settlement / invoice | 14,925 | 15,728 | 19,266 | 17,843 | 20,699 | 20,117 | 19,621 | 20,485 | 148,684 | |||||||||||||||||
| Shopify: paid media, Google | CHANNEL VARIABLE COSTS (local currency; Amazon and Walmart fees per settlement reports) | settlement / invoice | 6,396 | 6,740 | 8,257 | 7,647 | 8,871 | 8,621 | 8,409 | 8,779 | 63,720 | |||||||||||||||||
| Amazon: referral fees (incl. refund administration fee) | CHANNEL VARIABLE COSTS (local currency; Amazon and Walmart fees per settlement reports) | settlement / invoice | 19,369 | 16,544 | 19,515 | 21,360 | 23,238 | 21,297 | 19,131 | 18,702 | 159,156 | |||||||||||||||||
| Amazon: FBA fulfilment fees | CHANNEL VARIABLE COSTS (local currency; Amazon and Walmart fees per settlement reports) | settlement / invoice | 13,671 | 11,760 | 13,932 | 15,523 | 16,386 | 15,772 | 13,915 | 13,859 | 114,818 | |||||||||||||||||
| Amazon: FBA storage, aged inventory and other fees | CHANNEL VARIABLE COSTS (local currency; Amazon and Walmart fees per settlement reports) | settlement / invoice | 1,527 | 1,223 | 1,367 | 1,641 | 1,598 | 3,382 | 1,423 | 1,285 | 13,446 | |||||||||||||||||
| Amazon: advertising (Sponsored Products and Brands) | CHANNEL VARIABLE COSTS (local currency; Amazon and Walmart fees per settlement reports) | settlement / invoice | 11,057 | 9,410 | 11,456 | 13,283 | 15,111 | 13,890 | 12,615 | 11,563 | 98,385 | |||||||||||||||||
| Amazon: FBA inbound placement and freight | CHANNEL VARIABLE COSTS (local currency; Amazon and Walmart fees per settlement reports) | settlement / invoice | 1,230 | 992 | 1,135 | 1,376 | 1,462 | 1,339 | 1,151 | 1,113 | 9,798 | |||||||||||||||||
| Walmart: referral fees (USD) | CHANNEL VARIABLE COSTS (local currency; Amazon and Walmart fees per settlement reports) | settlement / invoice | 2,181 | 2,395 | 3,505 | 4,462 | 5,206 | 6,357 | 6,305 | 7,719 | 38,130 | |||||||||||||||||
| Walmart: WFS fulfilment fees (USD) | CHANNEL VARIABLE COSTS (local currency; Amazon and Walmart fees per settlement reports) | settlement / invoice | 1,543 | 1,730 | 2,384 | 3,103 | 3,520 | 4,306 | 4,432 | 5,424 | 26,442 | |||||||||||||||||
| Walmart: WFS storage fees (USD) | CHANNEL VARIABLE COSTS (local currency; Amazon and Walmart fees per settlement reports) | settlement / invoice | 131 | 159 | 191 | 284 | 377 | 412 | 422 | 517 | 2,493 | |||||||||||||||||
| Walmart: Walmart Connect advertising (USD) | CHANNEL VARIABLE COSTS (local currency; Amazon and Walmart fees per settlement reports) | settlement / invoice | 2,131 | 2,485 | 3,385 | 4,132 | 4,487 | 5,590 | 4,956 | 6,840 | 34,006 | |||||||||||||||||
| Landed unit cost: Cookware | LANDED UNIT COST BY CATEGORY (EUR, weighted average of stock on hand) | inventory valuation | 39.9 | 40.18 | 40.36 | 40.66 | 41.06 | 40.76 | 40.81 | 41.35 | 40.635 | |||||||||||||||||
| Landed unit cost: Knives | LANDED UNIT COST BY CATEGORY (EUR, weighted average of stock on hand) | inventory valuation | 20.88 | 21.13 | 21.32 | 21.19 | 21.39 | 21.32 | 21.58 | 21.57 | 21.2975 | |||||||||||||||||
| Landed unit cost: Textiles | LANDED UNIT COST BY CATEGORY (EUR, weighted average of stock on hand) | inventory valuation | 14.67 | 14.61 | 14.66 | 14.69 | 14.72 | 14.74 | 14.84 | 14.94 | 14.7338 | |||||||||||||||||
| Landed unit cost: Tableware | LANDED UNIT COST BY CATEGORY (EUR, weighted average of stock on hand) | inventory valuation | 12.93 | 13.12 | 13.14 | 13.17 | 13.3 | 13.26 | 13.38 | 13.41 | 13.2137 | |||||||||||||||||
| Landed unit cost: Storage | LANDED UNIT COST BY CATEGORY (EUR, weighted average of stock on hand) | inventory valuation | 10.52 | 10.59 | 10.55 | 10.65 | 10.66 | 10.7 | 10.78 | 10.82 | 10.6587 | |||||||||||||||||
| Write-offs: Cookware | INVENTORY WRITE-OFFS (EUR at cost) | stock count adjustments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||||||||||||||||
| Write-offs: Knives | INVENTORY WRITE-OFFS (EUR at cost) | stock count adjustments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||||||||||||||||
| Write-offs: Textiles | INVENTORY WRITE-OFFS (EUR at cost) | stock count adjustments | 0 | 0 | 3,800 | 0 | 0 | 0 | 0 | 0 | 3,800 | |||||||||||||||||
| Write-offs: Tableware | INVENTORY WRITE-OFFS (EUR at cost) | stock count adjustments | 0 | 0 | 0 | 0 | 0 | 0 | 2,100 | 0 | 2,100 | |||||||||||||||||
| Write-offs: Storage | INVENTORY WRITE-OFFS (EUR at cost) | stock count adjustments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||||||||||||||||
| Salaries and wages (incl. employer costs) | OPERATING EXPENSES (EUR, ex VAT) | ledger | 43,800 | 43,900 | 44,100 | 47,200 | 47,300 | 47,600 | 47,500 | 47,900 | 369,300 | |||||||||||||||||
| Contractors and freelancers | OPERATING EXPENSES (EUR, ex VAT) | ledger | 5,056 | 4,877 | 4,502 | 4,495 | 4,172 | 6,301 | 5,372 | 4,804 | 39,579 | |||||||||||||||||
| Rent and facilities | OPERATING EXPENSES (EUR, ex VAT) | ledger | 4,800 | 4,800 | 4,800 | 4,800 | 4,800 | 4,800 | 4,800 | 4,800 | 38,400 | |||||||||||||||||
| Software, apps and platform subscriptions | OPERATING EXPENSES (EUR, ex VAT) | ledger | 4,056 | 4,090 | 4,102 | 4,171 | 4,253 | 4,383 | 4,437 | 4,512 | 34,004 | |||||||||||||||||
| Professional fees (finance, legal, audit) | OPERATING EXPENSES (EUR, ex VAT) | ledger | 3,410 | 3,074 | 3,178 | 3,262 | 3,267 | 2,986 | 3,135 | 3,358 | 25,670 | |||||||||||||||||
| Insurance | OPERATING EXPENSES (EUR, ex VAT) | ledger | 1,150 | 1,150 | 1,150 | 1,150 | 1,150 | 1,150 | 1,150 | 1,150 | 9,200 | |||||||||||||||||
| Travel and entertainment | OPERATING EXPENSES (EUR, ex VAT) | ledger | 1,765 | 1,137 | 1,503 | 1,091 | 942 | 1,413 | 688 | 1,869 | 10,408 | |||||||||||||||||
| Content, creative and PR (non-media) | OPERATING EXPENSES (EUR, ex VAT) | ledger | 6,719 | 5,921 | 5,117 | 6,119 | 5,586 | 6,021 | 5,795 | 6,407 | 47,685 | |||||||||||||||||
| Customer service (outsourced, per order) | OPERATING EXPENSES (EUR, ex VAT) | ledger | 2,946 | 2,812 | 3,283 | 3,431 | 3,890 | 3,713 | 3,512 | 3,419 | 27,006 | |||||||||||||||||
| Office and other G&A | OPERATING EXPENSES (EUR, ex VAT) | ledger | 1,825 | 1,606 | 1,720 | 1,762 | 2,110 | 1,495 | 1,774 | 1,828 | 14,120 | |||||||||||||||||
| Bank charges and FX costs | OPERATING EXPENSES (EUR, ex VAT) | ledger | 398 | 399 | 476 | 463 | 528 | 485 | 474 | 496 | 3,719 | |||||||||||||||||
| Recruitment and training | OPERATING EXPENSES (EUR, ex VAT) | ledger | 857 | 589 | 2,400 | 488 | 983 | 991 | 864 | 1,098 | 8,270 | |||||||||||||||||
| Capex: equipment and fixtures | CAPITAL EXPENDITURE (EUR, ex VAT) | fixed asset register | 2,400 | 0 | 6,800 | 0 | 0 | 0 | 3,500 | 0 | 12,700 | |||||||||||||||||
| Capex: website and software development | CAPITAL EXPENDITURE (EUR, ex VAT) | fixed asset register | 0 | 0 | 0 | 0 | 1,200 | 0 | 0 | 0 | 1,200 | |||||||||||||||||
| Shopify EU (DTC): payouts received | CASH ACTUALS (EUR, per bank statements) | bank statement | 149,666 | 146,825 | 168,963 | 169,633 | 188,403 | 182,464 | 171,755 | 172,056 | 1,349,765 | |||||||||||||||||
| Amazon EU (FBA): payouts received | CASH ACTUALS (EUR, per bank statements) | bank statement | 160,924 | 84,432 | 100,247 | 111,610 | 119,921 | 118,012 | 126,346 | 103,721 | 925,213 | |||||||||||||||||
| Walmart US (WFS): payouts received | CASH ACTUALS (EUR, per bank statements) | bank statement | 1,863 | 7,904 | 9,921 | 13,155 | 18,461 | 19,225 | 23,324 | 22,881 | 116,734 | |||||||||||||||||
| Payments to logistics and fulfilment suppliers | CASH ACTUALS (EUR, per bank statements) | bank statement | 55,682 | 60,395 | 34,443 | 31,879 | 25,464 | 47,660 | 39,060 | 30,935 | 325,518 | |||||||||||||||||
| Payments to Meta and Google | CASH ACTUALS (EUR, per bank statements) | bank statement | 38,996 | 22,390 | 25,801 | 26,553 | 27,834 | 29,680 | 28,784 | 27,779 | 227,817 | |||||||||||||||||
| Payments to other opex suppliers | CASH ACTUALS (EUR, per bank statements) | bank statement | 51,273 | 29,061 | 34,354 | 33,850 | 43,152 | 34,071 | 33,609 | 34,730 | 294,100 |
| label | basis | section | format | kind | bold | value c | value d |
|---|---|---|---|---|---|---|---|
| Cash at bank | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 380,000 | |
| Shopify Payments receivable | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 14,900 | |
| Amazon settlement receivable incl. reserve | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 118,600 | |
| Walmart settlement receivable | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 0 | |
| Inventory on hand at landed cost: Cookware | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 186,000 | |
| Inventory on hand at landed cost: Knives | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 98,000 | |
| Inventory on hand at landed cost: Textiles | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 142,000 | |
| Inventory on hand at landed cost: Tableware | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 121,000 | |
| Inventory on hand at landed cost: Storage | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 96,000 | |
| Slow-moving inventory provision | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 18,000 | |
| Inventory in transit (FOB value of shipped POs) | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 154,000 | |
| Supplier deposits (prepayments on open POs) | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 23,100 | |
| Other receivables and prepaid expenses | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 21,500 | |
| Equipment and fixtures: cost | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 48,000 | |
| Equipment and fixtures: accumulated depreciation | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 21,000 | |
| Website and software: cost | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 60,000 | |
| Website and software: accumulated depreciation | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 32,000 | |
| Trade payables: logistics and fulfilment | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 62,300 | |
| Trade payables: paid media | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 24,800 | |
| Trade payables: other opex | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 41,600 | |
| Wage tax and social charges payable | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 15,900 | |
| Refund liability | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 19,400 | |
| VAT payable | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 38,700 | |
| Corporate income tax payable (FY25) | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 18,400 | |
| Term loan | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 400,000 | |
| Share capital | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 250,000 | |
| Retained earnings | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 521,000 | |
| Opening balance check: assets less liabilities less equity (must be zero) | formula | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | calc | True | 0 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Founder and CEO | HEADCOUNT TABLE (C = monthly employer cost, D = start month; existing roles at cost, planned hires only if the scenario allows) | employer cost x inflation x active flag | 7,200 | 7,200 | 7,200 | 7,200 | 7,200 | 7,200 | 7,200 | 7,200 | 7,200 | 7,200 | 7,200 | 7,200 | 7,416 | 7,416 | 7,416 | 7,416 | 7,416 | 7,416 | 7,416 | 7,416 | 7,416 | 7,416 | 7,416 | 7,416 | 7,200 | 44,651 |
| Head of Ecommerce | HEADCOUNT TABLE (C = monthly employer cost, D = start month; existing roles at cost, planned hires only if the scenario allows) | employer cost x inflation x active flag | 6,100 | 6,100 | 6,100 | 6,100 | 6,100 | 6,100 | 6,100 | 6,100 | 6,100 | 6,100 | 6,100 | 6,100 | 6,283 | 6,283 | 6,283 | 6,283 | 6,283 | 6,283 | 6,283 | 6,283 | 6,283 | 6,283 | 6,283 | 6,283 | 6,100 | 44,957 |
| Performance Marketing Manager | HEADCOUNT TABLE (C = monthly employer cost, D = start month; existing roles at cost, planned hires only if the scenario allows) | employer cost x inflation x active flag | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,150 | 5,150 | 5,150 | 5,150 | 5,150 | 5,150 | 5,150 | 5,150 | 5,150 | 5,150 | 5,150 | 5,150 | 5,000 | 45,107 |
| Operations and Supply Chain Manager | HEADCOUNT TABLE (C = monthly employer cost, D = start month; existing roles at cost, planned hires only if the scenario allows) | employer cost x inflation x active flag | 5,400 | 5,400 | 5,400 | 5,400 | 5,400 | 5,400 | 5,400 | 5,400 | 5,400 | 5,400 | 5,400 | 5,400 | 5,562 | 5,562 | 5,562 | 5,562 | 5,562 | 5,562 | 5,562 | 5,562 | 5,562 | 5,562 | 5,562 | 5,562 | 5,400 | 45,199 |
| Customer Experience Lead | HEADCOUNT TABLE (C = monthly employer cost, D = start month; existing roles at cost, planned hires only if the scenario allows) | employer cost x inflation x active flag | 3,900 | 3,900 | 3,900 | 3,900 | 3,900 | 3,900 | 3,900 | 3,900 | 3,900 | 3,900 | 3,900 | 3,900 | 4,017 | 4,017 | 4,017 | 4,017 | 4,017 | 4,017 | 4,017 | 4,017 | 4,017 | 4,017 | 4,017 | 4,017 | 3,900 | 45,351 |
| Content and Creative Lead | HEADCOUNT TABLE (C = monthly employer cost, D = start month; existing roles at cost, planned hires only if the scenario allows) | employer cost x inflation x active flag | 4,300 | 4,300 | 4,300 | 4,300 | 4,300 | 4,300 | 4,300 | 4,300 | 4,300 | 4,300 | 4,300 | 4,300 | 4,429 | 4,429 | 4,429 | 4,429 | 4,429 | 4,429 | 4,429 | 4,429 | 4,429 | 4,429 | 4,429 | 4,429 | 4,300 | 45,443 |
| Marketplace Specialist (Amazon, Walmart) | HEADCOUNT TABLE (C = monthly employer cost, D = start month; existing roles at cost, planned hires only if the scenario allows) | employer cost x inflation x active flag | 4,400 | 4,400 | 4,400 | 4,400 | 4,400 | 4,400 | 4,400 | 4,400 | 4,400 | 4,400 | 4,400 | 4,400 | 4,532 | 4,532 | 4,532 | 4,532 | 4,532 | 4,532 | 4,532 | 4,532 | 4,532 | 4,532 | 4,532 | 4,532 | 4,400 | 45,688 |
| Warehouse and Inventory Coordinator | HEADCOUNT TABLE (C = monthly employer cost, D = start month; existing roles at cost, planned hires only if the scenario allows) | employer cost x inflation x active flag | 3,300 | 3,300 | 3,300 | 3,300 | 3,300 | 3,300 | 3,300 | 3,300 | 3,300 | 3,300 | 3,300 | 3,300 | 3,399 | 3,399 | 3,399 | 3,399 | 3,399 | 3,399 | 3,399 | 3,399 | 3,399 | 3,399 | 3,399 | 3,399 | 3,300 | 45,777 |
| Customer Support Agent 1 | HEADCOUNT TABLE (C = monthly employer cost, D = start month; existing roles at cost, planned hires only if the scenario allows) | employer cost x inflation x active flag | 2,700 | 2,700 | 2,700 | 2,700 | 2,700 | 2,700 | 2,700 | 2,700 | 2,700 | 2,700 | 2,700 | 2,700 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,700 | 45,535 |
| Customer Support Agent 2 | HEADCOUNT TABLE (C = monthly employer cost, D = start month; existing roles at cost, planned hires only if the scenario allows) | employer cost x inflation x active flag | 0 | 0 | 0 | 2,700 | 2,700 | 2,700 | 2,700 | 2,700 | 2,700 | 2,700 | 2,700 | 2,700 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,700 | 46,142 |
| CRM and Email Specialist | HEADCOUNT TABLE (C = monthly employer cost, D = start month; existing roles at cost, planned hires only if the scenario allows) | employer cost x inflation x active flag | 3,800 | 3,800 | 3,800 | 3,800 | 3,800 | 3,800 | 3,800 | 3,800 | 3,800 | 3,800 | 3,800 | 3,800 | 3,914 | 3,914 | 3,914 | 3,914 | 3,914 | 3,914 | 3,914 | 3,914 | 3,914 | 3,914 | 3,914 | 3,914 | 3,800 | 45,961 |
| Planned hire: Customer Support Agent 3 | HEADCOUNT TABLE (C = monthly employer cost, D = start month; existing roles at cost, planned hires only if the scenario allows) | employer cost x inflation x active flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,700 | 46,326 |
| Planned hire: Growth Marketing Analyst | HEADCOUNT TABLE (C = monthly employer cost, D = start month; existing roles at cost, planned hires only if the scenario allows) | employer cost x inflation x active flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,200 | 46,356 |
| Planned hire: Supply Chain Planner | HEADCOUNT TABLE (C = monthly employer cost, D = start month; existing roles at cost, planned hires only if the scenario allows) | employer cost x inflation x active flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,600 | 46,446 |
| Headcount plan: total monthly employer cost | HEADCOUNT TABLE (C = monthly employer cost, D = start month; existing roles at cost, planned hires only if the scenario allows) | sum of roles | 46,100 | 46,100 | 46,100 | 48,800 | 48,800 | 48,800 | 48,800 | 48,800 | 48,800 | 48,800 | 48,800 | 48,800 | 50,264 | 50,264 | 50,264 | 50,264 | 50,264 | 50,264 | 50,264 | 50,264 | 50,264 | 50,264 | 50,264 | 50,264 | 577,500 | 603,168 |
| Headcount (FTE) | HEADCOUNT TABLE (C = monthly employer cost, D = start month; existing roles at cost, planned hires only if the scenario allows) | count of active roles | 10 | 10 | 10 | 11 | 11 | 11 | 11 | 11 | 11 | 11 | 11 | 11 | 11 | 11 | 11 | 11 | 11 | 11 | 11 | 11 | 11 | 11 | 11 | 11 | 11 | 11 |
| Salaries and wages (incl. employer costs) | OPERATING EXPENSES | A: Inputs; F: see column basis | 43,800 | 43,900 | 44,100 | 47,200 | 47,300 | 47,600 | 47,500 | 47,900 | 48,800 | 48,800 | 48,800 | 48,800 | 50,264 | 50,264 | 50,264 | 50,264 | 50,264 | 50,264 | 50,264 | 50,264 | 50,264 | 50,264 | 50,264 | 50,264 | 564,500 | 603,168 |
| Contractors and freelancers | OPERATING EXPENSES | A: Inputs; F: see column basis | 5,056 | 4,877 | 4,502 | 4,495 | 4,172 | 6,301 | 5,372 | 4,804 | 4,320 | 4,320 | 4,320 | 4,320 | 4,449.6 | 4,449.6 | 4,449.6 | 4,449.6 | 4,449.6 | 4,449.6 | 4,449.6 | 4,449.6 | 4,449.6 | 4,449.6 | 4,449.6 | 4,449.6 | 56,859 | 53,395.2 |
| Rent and facilities | OPERATING EXPENSES | A: Inputs; F: see column basis | 4,800 | 4,800 | 4,800 | 4,800 | 4,800 | 4,800 | 4,800 | 4,800 | 4,800 | 4,800 | 4,800 | 4,800 | 4,944 | 4,944 | 4,944 | 4,944 | 4,944 | 4,944 | 4,944 | 4,944 | 4,944 | 4,944 | 4,944 | 4,944 | 57,600 | 59,328 |
| Software, apps and platform subscriptions | OPERATING EXPENSES | A: Inputs; F: see column basis | 4,056 | 4,090 | 4,102 | 4,171 | 4,253 | 4,383 | 4,437 | 4,512 | 4,300 | 4,300 | 4,300 | 4,300 | 4,429 | 4,429 | 4,429 | 4,429 | 4,429 | 4,429 | 4,429 | 4,429 | 4,429 | 4,429 | 4,429 | 4,429 | 51,204 | 53,148 |
| Professional fees (finance, legal, audit) | OPERATING EXPENSES | A: Inputs; F: see column basis | 3,410 | 3,074 | 3,178 | 3,262 | 3,267 | 2,986 | 3,135 | 3,358 | 3,200 | 3,200 | 3,200 | 3,200 | 3,296 | 3,296 | 3,296 | 3,296 | 3,296 | 3,296 | 3,296 | 3,296 | 3,296 | 3,296 | 3,296 | 3,296 | 38,470 | 39,552 |
| Insurance | OPERATING EXPENSES | A: Inputs; F: see column basis | 1,150 | 1,150 | 1,150 | 1,150 | 1,150 | 1,150 | 1,150 | 1,150 | 1,150 | 1,150 | 1,150 | 1,150 | 1,184.5 | 1,184.5 | 1,184.5 | 1,184.5 | 1,184.5 | 1,184.5 | 1,184.5 | 1,184.5 | 1,184.5 | 1,184.5 | 1,184.5 | 1,184.5 | 13,800 | 14,214 |
| Travel and entertainment | OPERATING EXPENSES | A: Inputs; F: see column basis | 1,765 | 1,137 | 1,503 | 1,091 | 942 | 1,413 | 688 | 1,869 | 1,260 | 1,260 | 1,260 | 1,260 | 1,297.8 | 1,297.8 | 1,297.8 | 1,297.8 | 1,297.8 | 1,297.8 | 1,297.8 | 1,297.8 | 1,297.8 | 1,297.8 | 1,297.8 | 1,297.8 | 15,448 | 15,573.6 |
| Content, creative and PR (non-media) | OPERATING EXPENSES | A: Inputs; F: see column basis | 6,719 | 5,921 | 5,117 | 6,119 | 5,586 | 6,021 | 5,795 | 6,407 | 4,950 | 4,950 | 4,950 | 4,950 | 5,098.5 | 5,098.5 | 5,098.5 | 5,098.5 | 5,098.5 | 5,098.5 | 5,098.5 | 5,098.5 | 5,098.5 | 5,098.5 | 5,098.5 | 5,098.5 | 67,485 | 61,182 |
| Office and other G&A | OPERATING EXPENSES | A: Inputs; F: see column basis | 1,825 | 1,606 | 1,720 | 1,762 | 2,110 | 1,495 | 1,774 | 1,828 | 1,800 | 1,800 | 1,800 | 1,800 | 1,854 | 1,854 | 1,854 | 1,854 | 1,854 | 1,854 | 1,854 | 1,854 | 1,854 | 1,854 | 1,854 | 1,854 | 21,320 | 22,248 |
| Recruitment and training | OPERATING EXPENSES | A: Inputs; F: see column basis | 857 | 589 | 2,400 | 488 | 983 | 991 | 864 | 1,098 | 810 | 810 | 810 | 810 | 834.3 | 834.3 | 834.3 | 834.3 | 834.3 | 834.3 | 834.3 | 834.3 | 834.3 | 834.3 | 834.3 | 834.3 | 11,510 | 10,011.6 |
| Customer service (outsourced, per order) | OPERATING EXPENSES | A: Inputs; F: see column basis | 2,946 | 2,812 | 3,283 | 3,431 | 3,890 | 3,713 | 3,512 | 3,419 | 3,875.4396 | 4,418.5558 | 6,282.1 | 5,529.9504 | 3,577.5131 | 3,354.1714 | 3,803.2897 | 3,961.2356 | 4,207.401 | 4,111.1267 | 3,925.8942 | 3,869.4304 | 4,388.1086 | 5,004.349 | 7,116.7825 | 6,266.3182 | 47,112.0458 | 53,585.6205 |
| Bank charges and FX costs | OPERATING EXPENSES | A: Inputs; F: see column basis | 398 | 399 | 476 | 463 | 528 | 485 | 474 | 496 | 502.0247 | 572.2175 | 813.322 | 715.7411 | 449.4236 | 421.2474 | 477.517 | 497.2076 | 527.9572 | 515.7315 | 492.3564 | 485.1392 | 550.0158 | 627.0817 | 891.5365 | 784.7783 | 6,322.3053 | 6,719.9922 |
| TOTAL OPERATING EXPENSES | OPERATING EXPENSES | sum | 76,782 | 74,355 | 76,331 | 78,432 | 78,981 | 81,338 | 79,501 | 81,641 | 79,767.4643 | 80,380.7734 | 82,485.422 | 81,635.6915 | 81,678.6367 | 81,427.1188 | 81,932.5067 | 82,110.1432 | 82,387.0582 | 82,278.5583 | 82,069.9506 | 82,006.2696 | 82,589.8244 | 83,283.1307 | 85,660.019 | 84,702.7965 | 951,630.3511 | 992,126.0127 |
| Other opex subject to trade payables (all lines except salaries and bank charges) | OPERATING EXPENSES | 32,584 | 30,056 | 31,755 | 30,769 | 31,153 | 33,253 | 31,527 | 33,245 | 30,465.4396 | 31,008.5558 | 32,872.1 | 32,119.9504 | 30,965.2131 | 30,741.8714 | 31,190.9897 | 31,348.9356 | 31,595.101 | 31,498.8267 | 31,313.5942 | 31,257.1304 | 31,775.8086 | 32,392.049 | 34,504.4825 | 33,654.0182 | 380,808.0458 | 382,238.0205 | |
| Opening balance | WAGE TAX AND SOCIAL CHARGES PAYABLE | 15,900 | 14,016 | 14,048 | 14,112 | 15,104 | 15,136 | 15,232 | 15,200 | 15,328 | 15,616 | 15,616 | 15,616 | 15,616 | 16,084.48 | 16,084.48 | 16,084.48 | 16,084.48 | 16,084.48 | 16,084.48 | 16,084.48 | 16,084.48 | 16,084.48 | 16,084.48 | 16,084.48 | |||
| Accrued in the month (share of payroll cost) | WAGE TAX AND SOCIAL CHARGES PAYABLE | Assumptions | 14,016 | 14,048 | 14,112 | 15,104 | 15,136 | 15,232 | 15,200 | 15,328 | 15,616 | 15,616 | 15,616 | 15,616 | 16,084.48 | 16,084.48 | 16,084.48 | 16,084.48 | 16,084.48 | 16,084.48 | 16,084.48 | 16,084.48 | 16,084.48 | 16,084.48 | 16,084.48 | 16,084.48 | 180,640 | 193,013.76 |
| Paid (prior month balance remitted) | WAGE TAX AND SOCIAL CHARGES PAYABLE | -15,900 | -14,016 | -14,048 | -14,112 | -15,104 | -15,136 | -15,232 | -15,200 | -15,328 | -15,616 | -15,616 | -15,616 | -15,616 | -16,084.48 | -16,084.48 | -16,084.48 | -16,084.48 | -16,084.48 | -16,084.48 | -16,084.48 | -16,084.48 | -16,084.48 | -16,084.48 | -16,084.48 | -180,924 | -192,545.28 | |
| CLOSING BALANCE (to balance sheet) | WAGE TAX AND SOCIAL CHARGES PAYABLE | 14,016 | 14,048 | 14,112 | 15,104 | 15,136 | 15,232 | 15,200 | 15,328 | 15,616 | 15,616 | 15,616 | 15,616 | 16,084.48 | 16,084.48 | 16,084.48 | 16,084.48 | 16,084.48 | 16,084.48 | 16,084.48 | 16,084.48 | 16,084.48 | 16,084.48 | 16,084.48 | 16,084.48 | 15,616 | 16,084.48 | |
| Net salaries paid to staff in the month (cash) | WAGE TAX AND SOCIAL CHARGES PAYABLE | payroll cost less accrued charges | 29,784 | 29,852 | 29,988 | 32,096 | 32,164 | 32,368 | 32,300 | 32,572 | 33,184 | 33,184 | 33,184 | 33,184 | 34,179.52 | 34,179.52 | 34,179.52 | 34,179.52 | 34,179.52 | 34,179.52 | 34,179.52 | 34,179.52 | 34,179.52 | 34,179.52 | 34,179.52 | 34,179.52 | 383,860 | 410,154.24 |
| label | basis | section | format | kind | bold | value c | value d |
|---|---|---|---|---|---|---|---|
| Contractors and freelancers (discretionary) | monthly base | FORECAST MONTHLY BASE (column C, EUR per month at FY26 prices) | int | input | False | 4,800 | |
| Rent and facilities | monthly base | FORECAST MONTHLY BASE (column C, EUR per month at FY26 prices) | int | input | False | 4,800 | |
| Software, apps and platform subscriptions | monthly base | FORECAST MONTHLY BASE (column C, EUR per month at FY26 prices) | int | input | False | 4,300 | |
| Professional fees (finance, legal, audit) | monthly base | FORECAST MONTHLY BASE (column C, EUR per month at FY26 prices) | int | input | False | 3,200 | |
| Insurance | monthly base | FORECAST MONTHLY BASE (column C, EUR per month at FY26 prices) | int | input | False | 1,150 | |
| Travel and entertainment (discretionary) | monthly base | FORECAST MONTHLY BASE (column C, EUR per month at FY26 prices) | int | input | False | 1,400 | |
| Content, creative and PR (non-media) (discretionary) | monthly base | FORECAST MONTHLY BASE (column C, EUR per month at FY26 prices) | int | input | False | 5,500 | |
| Office and other G&A | monthly base | FORECAST MONTHLY BASE (column C, EUR per month at FY26 prices) | int | input | False | 1,800 | |
| Recruitment and training (discretionary) | monthly base | FORECAST MONTHLY BASE (column C, EUR per month at FY26 prices) | int | input | False | 900 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Shopify EU: (gross less discounts less refunds plus shipping) x rate | OUTPUT VAT | Channel_PL x Assumptions | 25,936.19 | 26,091.6989 | 29,569.5239 | 29,329.8379 | 33,743.1312 | 31,586.8613 | 29,384.3782 | 29,916.1113 | 31,410.2104 | 35,679.5565 | 50,538.7257 | 44,321.2562 | 27,733.0223 | 25,903.2652 | 29,259.8981 | 30,358.4101 | 32,120.9163 | 31,264.4814 | 29,739.6538 | 29,197.2431 | 32,980.7209 | 37,463.5344 | 53,065.662 | 46,537.319 | 397,507.4813 | 405,624.1266 |
| Amazon EU: (gross less discounts less refunds) x rate | OUTPUT VAT | 26,035.0144 | 22,190.7129 | 26,224.4897 | 28,767.9493 | 31,277.9324 | 28,621.3948 | 25,774.0576 | 25,110.2163 | 28,744.5227 | 32,778.3675 | 46,609.6428 | 41,034.3128 | 25,776.0236 | 24,168.8978 | 27,406.827 | 28,546.2187 | 30,320.8314 | 29,627.0238 | 28,291.5226 | 27,883.4093 | 31,618.975 | 36,056.2042 | 51,270.6071 | 45,137.7441 | 363,168.6131 | 386,104.2846 | |
| Walmart US: exports zero-rated | OUTPUT VAT | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Total output VAT | OUTPUT VAT | sum | 51,971.2043 | 48,282.4118 | 55,794.0136 | 58,097.7872 | 65,021.0636 | 60,208.2561 | 55,158.4357 | 55,026.3276 | 60,154.733 | 68,457.924 | 97,148.3685 | 85,355.569 | 53,509.0459 | 50,072.163 | 56,666.7251 | 58,904.6288 | 62,441.7477 | 60,891.5052 | 58,031.1764 | 57,080.6524 | 64,599.6958 | 73,519.7386 | 104,336.269 | 91,675.0631 | 760,676.0944 | 791,728.4112 |
| Carrier and 3PL (share bearing NL VAT) | INPUT VAT (recoverable) | 2,983.9845 | 3,047.709 | 3,539.8335 | 3,529.302 | 3,939.852 | 3,812.403 | 3,676.386 | 3,587.3145 | 4,198.7853 | 4,769.4936 | 6,755.805 | 5,924.6798 | 3,707.2342 | 3,462.6399 | 3,911.3405 | 4,058.185 | 4,293.7895 | 4,179.3049 | 3,975.4723 | 3,902.9651 | 4,408.7245 | 5,007.9683 | 7,093.5953 | 6,220.9138 | 49,765.5482 | 54,222.1333 | |
| Other opex (share bearing NL VAT) | INPUT VAT (recoverable) | 3,763.452 | 3,471.468 | 3,667.7025 | 3,553.8195 | 3,598.1715 | 3,840.7215 | 3,641.3685 | 3,839.7975 | 3,518.7583 | 3,581.4882 | 3,796.7275 | 3,709.8543 | 3,576.4821 | 3,550.6861 | 3,602.5593 | 3,620.8021 | 3,649.2342 | 3,638.1145 | 3,616.7201 | 3,610.1986 | 3,670.1059 | 3,741.2817 | 3,985.2677 | 3,887.0391 | 43,983.3293 | 44,148.4914 | |
| Capex | INPUT VAT (recoverable) | 504 | 0 | 1,428 | 0 | 252 | 0 | 735 | 0 | 315 | 315 | 315 | 315 | 315 | 6,615 | 315 | 315 | 315 | 315 | 315 | 315 | 315 | 315 | 315 | 315 | 4,179 | 10,080 | |
| Total input VAT | INPUT VAT (recoverable) | sum | 7,251.4365 | 6,519.177 | 8,635.536 | 7,083.1215 | 7,790.0235 | 7,653.1245 | 8,052.7545 | 7,427.112 | 8,032.5436 | 8,665.9818 | 10,867.5326 | 9,949.5341 | 7,598.7163 | 13,628.3261 | 7,828.8999 | 7,993.9871 | 8,258.0236 | 8,132.4193 | 7,907.1924 | 7,828.1637 | 8,393.8304 | 9,064.2499 | 11,393.863 | 10,422.9529 | 97,927.8775 | 108,450.6247 |
| Net VAT charge for the month (output less input) | VAT PAYABLE | 44,719.7678 | 41,763.2348 | 47,158.4776 | 51,014.6657 | 57,231.0401 | 52,555.1315 | 47,105.6812 | 47,599.2156 | 52,122.1895 | 59,791.9422 | 86,280.8359 | 75,406.035 | 45,910.3296 | 36,443.837 | 48,837.8253 | 50,910.6417 | 54,183.7241 | 52,759.0859 | 50,123.984 | 49,252.4888 | 56,205.8654 | 64,455.4887 | 92,942.406 | 81,252.1102 | 662,748.2169 | 683,277.7865 | |
| Opening VAT payable | VAT PAYABLE | 38,700 | 44,719.7678 | 86,483.0026 | 133,641.4802 | 51,014.6657 | 108,245.7058 | 160,800.8373 | 47,105.6812 | 94,704.8967 | 146,827.0862 | 59,791.9422 | 146,072.7781 | 221,478.8131 | 45,910.3296 | 82,354.1665 | 131,191.9918 | 50,910.6417 | 105,094.3658 | 157,853.4516 | 50,123.984 | 99,376.4728 | 155,582.3382 | 64,455.4887 | 157,397.8947 | |||
| VAT paid (quarter balance settled in the month after quarter end) | VAT PAYABLE | Timeline flag | -38,700 | 0 | 0 | -133,641.4802 | 0 | 0 | -160,800.8373 | 0 | 0 | -146,827.0862 | 0 | 0 | -221,478.8131 | 0 | 0 | -131,191.9918 | 0 | 0 | -157,853.4516 | 0 | 0 | -155,582.3382 | 0 | 0 | -479,969.4038 | -666,106.5947 |
| CLOSING VAT PAYABLE (to balance sheet) | VAT PAYABLE | 44,719.7678 | 86,483.0026 | 133,641.4802 | 51,014.6657 | 108,245.7058 | 160,800.8373 | 47,105.6812 | 94,704.8967 | 146,827.0862 | 59,791.9422 | 146,072.7781 | 221,478.8131 | 45,910.3296 | 82,354.1665 | 131,191.9918 | 50,910.6417 | 105,094.3658 | 157,853.4516 | 50,123.984 | 99,376.4728 | 155,582.3382 | 64,455.4887 | 157,397.8947 | 238,650.005 | 221,478.8131 | 238,650.005 | |
| Import VAT deferred under Article 23 (FOB received x NL rate; declared and reclaimed on the same return, no cash) | MEMO | memo | 32,340 | 10,080 | 16,170 | 0 | 29,820 | 10,920 | 9,660 | 7,140 | 47,460 | 45,780 | 13,020 | 16,980.375 | 42,035.634 | 8,165.7124 | 18,761.9221 | 20,222.3054 | 21,826.569 | 18,352.8923 | 20,581.111 | 32,343.8897 | 34,517.8376 | 64,929.9517 | 30,592.4813 | 40,120.9603 | 239,370.375 | 352,451.2669 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Cost: opening | EQUIPMENT AND FIXTURES | 48,000 | 50,400 | 50,400 | 57,200 | 57,200 | 57,200 | 57,200 | 60,700 | 60,700 | 62,200 | 63,700 | 65,200 | 66,700 | 68,200 | 69,700 | 71,200 | 72,700 | 74,200 | 75,700 | 77,200 | 78,700 | 80,200 | 81,700 | 83,200 | |||
| Additions (capex) | EQUIPMENT AND FIXTURES | A: Inputs; F: Assumptions | 2,400 | 0 | 6,800 | 0 | 0 | 0 | 3,500 | 0 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 18,700 | 18,000 |
| Cost: closing | EQUIPMENT AND FIXTURES | 50,400 | 50,400 | 57,200 | 57,200 | 57,200 | 57,200 | 60,700 | 60,700 | 62,200 | 63,700 | 65,200 | 66,700 | 68,200 | 69,700 | 71,200 | 72,700 | 74,200 | 75,700 | 77,200 | 78,700 | 80,200 | 81,700 | 83,200 | 84,700 | 66,700 | 84,700 | |
| Accumulated depreciation: opening | EQUIPMENT AND FIXTURES | 21,000 | 21,840 | 22,680 | 23,633.3333 | 24,586.6667 | 25,540 | 26,493.3333 | 27,505 | 28,516.6667 | 29,553.3333 | 30,615 | 31,701.6667 | 32,813.3333 | 33,950 | 35,111.6667 | 36,298.3333 | 37,510 | 38,746.6667 | 40,008.3333 | 41,295 | 42,606.6667 | 43,943.3333 | 45,305 | 46,691.6667 | |||
| Depreciation charge | EQUIPMENT AND FIXTURES | min(NBV, closing cost / life) | 840 | 840 | 953.3333 | 953.3333 | 953.3333 | 953.3333 | 1,011.6667 | 1,011.6667 | 1,036.6667 | 1,061.6667 | 1,086.6667 | 1,111.6667 | 1,136.6667 | 1,161.6667 | 1,186.6667 | 1,211.6667 | 1,236.6667 | 1,261.6667 | 1,286.6667 | 1,311.6667 | 1,336.6667 | 1,361.6667 | 1,386.6667 | 1,411.6667 | 11,813.3333 | 15,290 |
| Accumulated depreciation: closing | EQUIPMENT AND FIXTURES | 21,840 | 22,680 | 23,633.3333 | 24,586.6667 | 25,540 | 26,493.3333 | 27,505 | 28,516.6667 | 29,553.3333 | 30,615 | 31,701.6667 | 32,813.3333 | 33,950 | 35,111.6667 | 36,298.3333 | 37,510 | 38,746.6667 | 40,008.3333 | 41,295 | 42,606.6667 | 43,943.3333 | 45,305 | 46,691.6667 | 48,103.3333 | 32,813.3333 | 48,103.3333 | |
| Net book value | EQUIPMENT AND FIXTURES | 28,560 | 27,720 | 33,566.6667 | 32,613.3333 | 31,660 | 30,706.6667 | 33,195 | 32,183.3333 | 32,646.6667 | 33,085 | 33,498.3333 | 33,886.6667 | 34,250 | 34,588.3333 | 34,901.6667 | 35,190 | 35,453.3333 | 35,691.6667 | 35,905 | 36,093.3333 | 36,256.6667 | 36,395 | 36,508.3333 | 36,596.6667 | 33,886.6667 | 36,596.6667 | |
| Cost: opening | WEBSITE AND SOFTWARE | 60,000 | 60,000 | 60,000 | 60,000 | 60,000 | 61,200 | 61,200 | 61,200 | 61,200 | 61,200 | 61,200 | 61,200 | 61,200 | 61,200 | 91,200 | 91,200 | 91,200 | 91,200 | 91,200 | 91,200 | 91,200 | 91,200 | 91,200 | 91,200 | |||
| Additions (capex) | WEBSITE AND SOFTWARE | A: Inputs; F: Assumptions | 0 | 0 | 0 | 0 | 1,200 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 30,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,200 | 30,000 |
| Cost: closing | WEBSITE AND SOFTWARE | 60,000 | 60,000 | 60,000 | 60,000 | 61,200 | 61,200 | 61,200 | 61,200 | 61,200 | 61,200 | 61,200 | 61,200 | 61,200 | 91,200 | 91,200 | 91,200 | 91,200 | 91,200 | 91,200 | 91,200 | 91,200 | 91,200 | 91,200 | 91,200 | 61,200 | 91,200 | |
| Accumulated depreciation: opening | WEBSITE AND SOFTWARE | 32,000 | 33,666.6667 | 35,333.3333 | 37,000 | 38,666.6667 | 40,366.6667 | 42,066.6667 | 43,766.6667 | 45,466.6667 | 47,166.6667 | 48,866.6667 | 50,566.6667 | 52,266.6667 | 53,966.6667 | 56,500 | 59,033.3333 | 61,566.6667 | 64,100 | 66,633.3333 | 69,166.6667 | 71,700 | 74,233.3333 | 76,766.6667 | 79,300 | |||
| Depreciation charge | WEBSITE AND SOFTWARE | min(NBV, closing cost / life) | 1,666.6667 | 1,666.6667 | 1,666.6667 | 1,666.6667 | 1,700 | 1,700 | 1,700 | 1,700 | 1,700 | 1,700 | 1,700 | 1,700 | 1,700 | 2,533.3333 | 2,533.3333 | 2,533.3333 | 2,533.3333 | 2,533.3333 | 2,533.3333 | 2,533.3333 | 2,533.3333 | 2,533.3333 | 2,533.3333 | 2,533.3333 | 20,266.6667 | 29,566.6667 |
| Accumulated depreciation: closing | WEBSITE AND SOFTWARE | 33,666.6667 | 35,333.3333 | 37,000 | 38,666.6667 | 40,366.6667 | 42,066.6667 | 43,766.6667 | 45,466.6667 | 47,166.6667 | 48,866.6667 | 50,566.6667 | 52,266.6667 | 53,966.6667 | 56,500 | 59,033.3333 | 61,566.6667 | 64,100 | 66,633.3333 | 69,166.6667 | 71,700 | 74,233.3333 | 76,766.6667 | 79,300 | 81,833.3333 | 52,266.6667 | 81,833.3333 | |
| Net book value | WEBSITE AND SOFTWARE | 26,333.3333 | 24,666.6667 | 23,000 | 21,333.3333 | 20,833.3333 | 19,133.3333 | 17,433.3333 | 15,733.3333 | 14,033.3333 | 12,333.3333 | 10,633.3333 | 8,933.3333 | 7,233.3333 | 34,700 | 32,166.6667 | 29,633.3333 | 27,100 | 24,566.6667 | 22,033.3333 | 19,500 | 16,966.6667 | 14,433.3333 | 11,900 | 9,366.6667 | 8,933.3333 | 9,366.6667 | |
| Capex (to cash flow) | TOTAL | 2,400 | 0 | 6,800 | 0 | 1,200 | 0 | 3,500 | 0 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 31,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 19,900 | 48,000 | |
| Depreciation (to P&L) | TOTAL | 2,506.6667 | 2,506.6667 | 2,620 | 2,620 | 2,653.3333 | 2,653.3333 | 2,711.6667 | 2,711.6667 | 2,736.6667 | 2,761.6667 | 2,786.6667 | 2,811.6667 | 2,836.6667 | 3,695 | 3,720 | 3,745 | 3,770 | 3,795 | 3,820 | 3,845 | 3,870 | 3,895 | 3,920 | 3,945 | 32,080 | 44,856.6667 | |
| NET BOOK VALUE (to balance sheet) | TOTAL | 54,893.3333 | 52,386.6667 | 56,566.6667 | 53,946.6667 | 52,493.3333 | 49,840 | 50,628.3333 | 47,916.6667 | 46,680 | 45,418.3333 | 44,131.6667 | 42,820 | 41,483.3333 | 69,288.3333 | 67,068.3333 | 64,823.3333 | 62,553.3333 | 60,258.3333 | 57,938.3333 | 55,593.3333 | 53,223.3333 | 50,828.3333 | 48,408.3333 | 45,963.3333 | 42,820 | 45,963.3333 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Opening balance | TERM LOAN | 400,000 | 392,828.4392 | 385,612.0562 | 378,350.5708 | 371,043.7011 | 363,691.1634 | 356,292.6724 | 348,847.9408 | 341,356.6797 | 333,818.5982 | 326,233.4036 | 318,600.8016 | 310,920.4959 | 303,192.1882 | 295,415.5786 | 287,590.3652 | 279,716.2442 | 271,792.9099 | 263,820.0549 | 255,797.3694 | 247,724.5422 | 239,601.2598 | 231,427.2069 | 223,202.0662 | |||
| Drawdowns | TERM LOAN | none modelled | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Interest expense (paid in the month) | TERM LOAN | opening x rate / 12 | 2,500 | 2,455.1777 | 2,410.0754 | 2,364.6911 | 2,319.0231 | 2,273.0698 | 2,226.8292 | 2,180.2996 | 2,133.4792 | 2,086.3662 | 2,038.9588 | 1,991.255 | 1,943.2531 | 1,894.9512 | 1,846.3474 | 1,797.4398 | 1,748.2265 | 1,698.7057 | 1,648.8753 | 1,598.7336 | 1,548.2784 | 1,497.5079 | 1,446.42 | 1,395.0129 | 26,979.2252 | 20,063.7518 |
| Principal repaid | TERM LOAN | instalment less interest, capped at the balance | -7,171.5608 | -7,216.383 | -7,261.4854 | -7,306.8697 | -7,352.5376 | -7,398.491 | -7,444.7316 | -7,491.2611 | -7,538.0815 | -7,585.1945 | -7,632.602 | -7,680.3058 | -7,728.3077 | -7,776.6096 | -7,825.2134 | -7,874.121 | -7,923.3342 | -7,972.8551 | -8,022.6854 | -8,072.8272 | -8,123.2824 | -8,174.0529 | -8,225.1407 | -8,276.5479 | -89,079.5041 | -95,994.9775 |
| CLOSING BALANCE | TERM LOAN | 392,828.4392 | 385,612.0562 | 378,350.5708 | 371,043.7011 | 363,691.1634 | 356,292.6724 | 348,847.9408 | 341,356.6797 | 333,818.5982 | 326,233.4036 | 318,600.8016 | 310,920.4959 | 303,192.1882 | 295,415.5786 | 287,590.3652 | 279,716.2442 | 271,792.9099 | 263,820.0549 | 255,797.3694 | 247,724.5422 | 239,601.2598 | 231,427.2069 | 223,202.0662 | 214,925.5183 | 310,920.4959 | 214,925.5183 | |
| Balance after a further 12 instalments (annuity formula) | TERM LOAN | memo | 303,192.1882 | 295,415.5786 | 287,590.3652 | 279,716.2442 | 271,792.9099 | 263,820.0549 | 255,797.3694 | 247,724.5422 | 239,601.2598 | 231,427.2069 | 223,202.0662 | 214,925.5183 | 206,597.242 | 198,216.914 | 189,784.209 | 181,298.7995 | 172,760.3562 | 164,168.5477 | 155,523.0403 | 146,823.4985 | 138,069.5846 | 129,260.9588 | 120,397.279 | 111,478.2012 | 214,925.5183 | 111,478.2012 |
| Current portion (due within 12 months) | TERM LOAN | closing less balance in 12 months | 89,636.251 | 90,196.4776 | 90,760.2056 | 91,327.4569 | 91,898.2535 | 92,472.6176 | 93,050.5714 | 93,632.1375 | 94,217.3384 | 94,806.1967 | 95,398.7354 | 95,994.9775 | 96,594.9462 | 97,198.6646 | 97,806.1562 | 98,417.4447 | 99,032.5537 | 99,651.5072 | 100,274.3291 | 100,901.0437 | 101,531.6752 | 102,166.2482 | 102,804.7872 | 103,447.3171 | 95,994.9775 | 103,447.3171 |
| Non-current portion | TERM LOAN | 303,192.1882 | 295,415.5786 | 287,590.3652 | 279,716.2442 | 271,792.9099 | 263,820.0549 | 255,797.3694 | 247,724.5422 | 239,601.2598 | 231,427.2069 | 223,202.0662 | 214,925.5183 | 206,597.242 | 198,216.914 | 189,784.209 | 181,298.7995 | 172,760.3562 | 164,168.5477 | 155,523.0403 | 146,823.4985 | 138,069.5846 | 129,260.9588 | 120,397.279 | 111,478.2012 | 214,925.5183 | 111,478.2012 | |
| Debt service (interest plus principal) | TERM LOAN | memo | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 116,058.7293 | 116,058.7293 |
| label | basis | section | format | kind | bold | value c | value d |
|---|---|---|---|---|---|---|---|
| Monthly annuity instalment (PMT) | helper: single value in column C | TERM LOAN | eur2 | calc | False | 9,671.5608 |
CFO decisions & actions
Downside · EUR · 2026-01 to 2027-12 · A: actual · F: forecast
| Risk | Likelihood | Impact | Score | Mitigation and owner |
|---|---|---|---|---|
| FY2027 peak-season funding gap: the Base case falls below the cash buffer in Oct-27 and the downside turns cash negative | 4 | 4 | 16 | Arrange a EUR 250k inventory facility or supplier terms of 60 days with Foshan by Jun-27; CEO and BriQs CFO |
| Amazon dependency: Amazon is 43% of FY2026 net revenue and holds a settlement reserve; an account health event stops both revenue and cash | 3 | 5 | 15 | Keep account health metrics above thresholds weekly, hold 14 days of Amazon settlements as buffer, grow Shopify share; Head of Ecommerce |
| Cookware stock-out in Q4: cover fell to 23 days at the last actual month; peak depends on two POs arriving in Sep and Oct | 3 | 4 | 12 | Track PO-2026-024 and PO-2026-026 weekly against ETA; air-freight option priced now; Operations and Supply Chain Manager |
| Overstock in Tableware and Storage: over 200 days of cover ties up cash and drives the slow-moving provision | 4 | 3 | 12 | Freeze new Tableware and Storage orders, run a Q4 bundle promotion, defer PO-2026-043; Head of Ecommerce |
| Paid media efficiency: Shopify CAC up 25% since January; the budget assumed flat CAC | 4 | 3 | 12 | Weekly CAC and ROAS by campaign, cap Meta spend at the CM2 breakeven CAC, shift budget to email and retention; Performance Marketing Manager |
| Walmart ramp: orders one third below budget; fixed WFS costs and ads spend do not scale down automatically | 4 | 2 | 8 | Set a Q4 go or no-go at 900 orders a month; cut Walmart Connect spend to a 15% share until velocity proves out; Marketplace Specialist |
| USD exposure: Walmart revenue in USD with EUR costs; a 5% move is worth about EUR 31k of FY2027 revenue | 3 | 2 | 6 | No hedge below EUR 1m of USD revenue; review quarterly; BriQs CFO |
| Supplier concentration: Foshan Crestware is 44% of committed FOB value and the only cookware source | 2 | 4 | 8 | Qualify a second cookware supplier in Q1 FY2027; Operations and Supply Chain Manager |
| VAT and OSS compliance: quarterly payables reach EUR 221k in December; late filing penalties and interest apply | 2 | 3 | 6 | Reconcile VAT to the settlement reports monthly, not just at filing; BriQs finance team |
| Disputed forwarder invoice and open Amazon reimbursement claim: small amounts, but both show control gaps in three-way matching | 3 | 1 | 3 | Close both by 31-Oct; add PO-to-invoice matching for freight; BriQs finance team |
| Action | Owner | Due | Status | Measure of done |
|---|---|---|---|---|
| Term sheet for a EUR 250k inventory facility (or 60-day terms with Foshan Crestware) so the FY2027 peak build is funded without breaching the buffer | CEO | 2027-03-31 | Open | Signed facility or amended supplier terms before the Jun-27 deposits |
| Cut Tableware and Storage purchasing: cancel or defer PO-2026-043 and run a Q4 bundle promotion to bring both categories under 120 days of cover by Dec-26 | Head of Ecommerce | 2026-10-15 | Open | DIO under 120 days on the Product_Contribution scorecard |
| Weekly Q4 stock watch on Cookware and Knives against PO-2026-024, 025, 026 and 034 ETAs, with an air-freight fallback priced by 30-Sep | Operations and Supply Chain Manager | 2026-09-30 | In progress | Cover never below 30 days through December |
| Paid media rules: Meta and Google capped at the CM2 breakeven CAC by campaign, weekly CAC and ROAS reporting, 10% of budget moved to retention | Performance Marketing Manager | 2026-10-01 | Open | Shopify CAC back under EUR 23 by Nov-26 |
| Walmart go or no-go review at 900 orders a month; until then Walmart Connect spend capped at 12% of net revenue | Marketplace Specialist | 2026-11-15 | Open | Decision minuted with the Q4 trading numbers |
| Approval owner and monthly cap on content, recruitment and contractor spend; over-cap requests to the CEO in writing | CEO | 2026-09-30 | Open | Opex variance on those three lines at zero from October |
| Close the Amazon FBA reimbursement claim (EUR 4,120) and the disputed Northsea invoice (EUR 2,000); add freight invoice matching to the AP checklist | BriQs finance team | 2026-10-31 | In progress | Both items off the aging, checklist updated |
| Downside contingency plan written with KPI triggers (CM2 %, CAC, cash headroom) and the five cash levers on Cash_13W in priority order | BriQs CFO | 2026-10-15 | Open | Plan approved by the CEO and attached to the October pack |
| Qualify a second cookware supplier and obtain samples; target 30% of FY2027 Cookware FOB | Operations and Supply Chain Manager | 2027-02-28 | Open | Supplier qualified with a first PO placed |
How the model works
1. Actual months are typed once, on Inputs_Actuals. Every monthly sheet carries an A or F flag in row 5 and the standard switch =IF(flag="A", input, driver). Adding a month means pasting inputs and changing one cell (last actual month on Assumptions). 2. Forecast volumes are bottom-up: a deseasonalised run-rate from the latest actual months, times seasonality, times the scenario growth rate, split into categories by the latest mix. Prices and landed unit costs roll forward at scenario rates. 3. Costs are driver-based per channel (payment and referral fees, FBA and WFS fees, storage with a peak multiplier, carrier and 3PL per order, paid media as a share of revenue) and restated by category through allocation keys that tie back to the channel totals. 4. Working capital is built from schedules rather than ratios: receivables from settlement lags per platform, inventory from a days-of-cover purchasing policy layered on the committed PO register (deposits and balances on register dates for committed orders, lead-time phasing for uncommitted ones), payables by supplier group, VAT quarterly, payroll taxes monthly, corporate tax on cumulative profit at the two Dutch brackets. 5. The cash flow statement is built indirectly and then rebuilt directly from the cash line of each schedule; the two must agree every month, which is what catches a missing cash line. 6. The 13-week forecast phases the monthly model amounts into weeks with an explicit rule per line and reconciles its week-13 cash plus the remaining December flows back to the December balance sheet.
Simplifications and what a client build replaces
- Forecast payouts, supplier payments and VAT settlement are sized by lag and DPO assumptions; actual months use bank figures.
- Category allocation of discounts, refunds, fees and paid media uses gross sales share; a client build uses SKU-level fee reports and campaign attribution.
- Unit costs roll forward from the last actual month at a cost inflation driver; a client build takes weighted average cost from the inventory sub-ledger.
- Uncommitted purchases beyond the horizon are assumed equal to the last modelled month for lead-time phasing.
- Corporate income tax accrues on cumulative profit at the two NL brackets with no deferred tax; the budget uses a flat 19%.
- Inventory location shares (FBA, WFS, 3PL) are memo assumptions.
- The information-needed list on the Guide sheet and in section 7 of the CFO report names the source documents that convert each simplification into a fact.
Conventions
Blue on yellow = input, black = formula, green = link from another sheet. Revenue and receipts positive; costs, payments and deductions negative on the P&L, channel and settlement sheets. No hard-coded numbers inside formulas: constants live on Assumptions, Inputs_Actuals, Budget_FY26 or labelled helper cells. Arial throughout; BriQs colours; fit for print in landscape.
Executive review
Upside · EUR · 2026-01 to 2027-12 · A: actual · F: forecast
Headline results (Base scenario)
- FY2026 outlook: net revenue EUR 4,311k, gross margin 62.9%, CM2 EUR 1,110k (25.8%), EBITDA EUR 136k (3.2%), net profit EUR 63k
- FY2027: net revenue EUR 5,611k, EBITDA EUR 239k (4.3%)
- Cash: EUR 611k at Dec-26 (of which EUR 242k Q4 VAT paid in January), lowest month-end cash EUR 2k in Oct-27, a funding need of EUR 148k against the EUR 150k buffer at the FY2027 peak build
- 13-week cash: low point EUR 290k in the week ending 2026-11-06, EUR 140k above the buffer, revolver undrawn
- Downside: FY2027 EBITDA EUR -263k, lowest cash EUR -215k. Upside: FY2027 EBITDA EUR 677k, lowest cash EUR 172k
| Measure | Unit | Base | Downside | Upside |
|---|---|---|---|---|
| FY2026 net revenue (outlook) | EUR | 4,310,520.8988 | 4,158,848.0695 | 4,398,801.2882 |
| FY2027 net revenue | EUR | 5,610,598.7419 | 4,477,777.1264 | 6,375,944.0208 |
| FY2026 gross margin % | % | 62.91% | 62.08% | 63.35% |
| FY2026 CM2 | EUR | 1,110,164.2748 | 954,766.0593 | 1,197,255.5357 |
| FY2026 CM2 % | % | 25.75% | 22.96% | 27.22% |
| FY2026 operating expenses | EUR | -973,778.5447 | -951,630.3511 | -976,478.1288 |
| FY2026 EBITDA | EUR | 136,385.7301 | 3,135.7081 | 220,777.4069 |
| FY2026 EBITDA % | % | 3.16% | 0.08% | 5.02% |
| FY2026 net profit | EUR | 62,634.469 | -55,923.517 | 130,991.7272 |
| FY2027 EBITDA | EUR | 238,865.6507 | -262,565.4388 | 676,760.6187 |
| FY2027 net profit | EUR | 140,895.6382 | -327,485.8573 | 467,585.4286 |
| Cash at 31-Dec-26 | EUR | 611,228.1591 | 486,356.9605 | 664,521.8139 |
| Cash at 31-Dec-27 | EUR | 346,148.3018 | -86,197.3265 | 674,795.4419 |
| Lowest month-end cash, Sep-26 to Dec-27 | EUR | 1,825.2167 | -214,906.6863 | 171,993.2055 |
| Month of the lowest cash | month | 2027-10-31 | 2027-10-31 | 2027-10-31 |
| Peak funding need vs the minimum cash buffer (negative = shortfall) | EUR | -148,174.7833 | -364,906.6863 | 21,993.2055 |
| Inventory on hand, net, at 31-Dec-26 | EUR | 435,689.7832 | 396,015.9629 | 457,798.7216 |
| Marketplace receivables at 31-Dec-26 | EUR | 182,242.7845 | 198,926.4561 | 196,934.9786 |
| Net working capital at 31-Dec-26 | EUR | 483,698.8417 | 475,320.0184 | 514,796.8637 |
| VAT payable at 31-Dec-26 | EUR | 241,870.5216 | 221,478.8131 | 252,884.4109 |
| FY2027 CM2 % | % | 24.85% | 16.29% | 28.95% |
| FY2027 EBITDA % | % | 4.26% | -5.86% | 10.61% |
P&L & budget
Upside · EUR · 2026-01 to 2027-12 · A: actual · F: forecast
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Shopify EU (DTC): net revenue | REVENUE | Channel_PL | 126,518 | 127,276.58 | 144,241.58 | 143,072.38 | 164,600.64 | 154,082.25 | 143,338.43 | 145,932.25 | 166,105.2693 | 192,916.6911 | 279,391.1427 | 250,517.8043 | 160,273.648 | 153,058.6982 | 176,772.6577 | 187,525.4774 | 202,865.5727 | 201,888.239 | 196,351.9672 | 197,097.4227 | 227,635.0781 | 264,379.5906 | 382,889.1789 | 343,321.8038 | 2,037,993.0174 | 2,694,059.3343 |
| Amazon EU (FBA): net revenue | REVENUE | Channel_PL | 127,000.07 | 108,247.38 | 127,924.34 | 140,331.46 | 152,575.28 | 139,616.56 | 125,727.11 | 122,488.86 | 149,074.305 | 173,664.8721 | 252,276.8527 | 226,895.4375 | 145,603.3902 | 139,472.7558 | 161,572.8047 | 171,923.4281 | 186,553.9928 | 186,220.9069 | 181,666.0197 | 182,911.1679 | 211,894.2172 | 246,847.2492 | 358,586.3184 | 322,509.1748 | 1,845,822.5273 | 2,495,761.4256 |
| Walmart US (WFS): net revenue | REVENUE | Channel_PL | 14,036.1486 | 15,338.0307 | 22,211.673 | 27,594.7403 | 31,721.5996 | 38,248.3664 | 37,495.6378 | 46,110.9498 | 49,215.5126 | 59,375.3547 | 89,323.6905 | 83,197.4536 | 55,290.5329 | 54,848.3653 | 65,801.7717 | 72,510.2501 | 81,482.4177 | 84,233.1056 | 85,098.7329 | 88,732.8913 | 106,453.1537 | 128,428.8923 | 193,207.1426 | 179,956.0922 | 513,869.1578 | 1,196,043.3483 |
| NET REVENUE PER CHANNELS | REVENUE | sum | 267,554.2186 | 250,861.9907 | 294,377.593 | 310,998.5803 | 348,897.5196 | 331,947.1764 | 306,561.1778 | 314,532.0598 | 364,395.0869 | 425,956.9179 | 620,991.6859 | 560,610.6954 | 361,167.5711 | 347,379.8193 | 404,147.2341 | 431,959.1556 | 470,901.9832 | 472,342.2515 | 463,116.7198 | 468,741.482 | 545,982.449 | 639,655.7321 | 934,682.64 | 845,787.0709 | 4,397,684.7025 | 6,385,864.1083 |
| Refund provision movement | REVENUE | Settlements | 10,030.6539 | -283.2038 | -470.81 | -868.3872 | -923.1214 | -290.4527 | 1,722.5881 | -1,729.5774 | -8.7698 | -1,625.6904 | -7,046.6125 | 2,609.969 | 6,484.7785 | -786.916 | -662.6978 | -1,409.62 | -833.9023 | -594.8435 | 794.4565 | -215.1572 | -3,193.5301 | -2,543.3959 | -10,897.2632 | 3,938.0034 | 1,116.5857 | -9,920.0875 |
| NET REVENUE | REVENUE | after refund provision movement | 277,584.8725 | 250,578.7869 | 293,906.783 | 310,130.1931 | 347,974.3983 | 331,656.7237 | 308,283.766 | 312,802.4824 | 364,386.3171 | 424,331.2275 | 613,945.0734 | 563,220.6644 | 367,652.3495 | 346,592.9033 | 403,484.5363 | 430,549.5356 | 470,068.0808 | 471,747.408 | 463,911.1763 | 468,526.3248 | 542,788.9188 | 637,112.3362 | 923,785.3767 | 849,725.0743 | 4,398,801.2882 | 6,375,944.0208 |
| Net revenue growth vs prior month | REVENUE | memo | -9.73% | 17.29% | 5.52% | 12.2% | -4.69% | -7.05% | 1.47% | 16.49% | 16.45% | 44.69% | -8.26% | -34.72% | -5.73% | 16.41% | 6.71% | 9.18% | 0.36% | -1.66% | 0.99% | 15.85% | 17.38% | 45% | -8.02% | |||
| Cost of goods sold (shipped less returns recovered) | COST OF SALES | Channel_PL | -97,407.83 | -91,911.62 | -108,572.99 | -115,233.18 | -129,172.82 | -123,340.48 | -114,986.83 | -118,481.12 | -134,003.0793 | -156,334.8417 | -227,469.8821 | -204,949.8986 | -131,778.1807 | -126,499.2684 | -146,883.1484 | -156,683.8614 | -170,475.3674 | -170,662.3745 | -167,002.0067 | -168,700.0671 | -196,115.3618 | -229,314.0956 | -334,426.472 | -302,029.9805 | -1,621,864.5718 | -2,300,570.1846 |
| Inventory write-offs and slow-moving provision movement | COST OF SALES | Inventory | -7,509.7362 | -4,560.7441 | 1,202.6831 | 9,585.7805 | 10,256.2149 | -4,662.4266 | 5,302.0828 | -4,488.2726 | 2,931.7659 | -3,541.5442 | 5,956.8199 | -644.1984 | -414.2336 | -397.6677 | -461.7803 | -492.6284 | -536.0302 | -536.6591 | -525.1896 | -530.5718 | -616.8443 | -721.3241 | -1,052.0508 | -950.2179 | 9,828.425 | -7,235.1979 |
| GROSS PROFIT | COST OF SALES | 172,667.3063 | 154,106.4228 | 186,536.4761 | 204,482.7936 | 229,057.7931 | 203,653.8171 | 198,599.0188 | 189,833.0899 | 233,315.0037 | 264,454.8416 | 392,432.0111 | 357,626.5673 | 235,459.9353 | 219,695.9672 | 256,139.6076 | 273,373.0458 | 299,056.6832 | 300,548.3744 | 296,383.98 | 299,295.6859 | 346,056.7128 | 407,076.9165 | 588,306.8539 | 546,744.8759 | 2,786,765.1414 | 4,068,138.6383 | |
| Gross margin % | COST OF SALES | 62.2% | 61.5% | 63.47% | 65.93% | 65.83% | 61.41% | 64.42% | 60.69% | 64.03% | 62.32% | 63.92% | 63.5% | 64.04% | 63.39% | 63.48% | 63.49% | 63.62% | 63.71% | 63.89% | 63.88% | 63.76% | 63.89% | 63.68% | 64.34% | 63.35% | 63.8% | |
| Marketplace, referral and payment fees | VARIABLE CHANNEL COSTS | Channel_PL | -25,180.2124 | -22,538.6724 | -27,025.749 | -29,644.1466 | -32,834.6837 | -31,540.3646 | -28,941.4425 | -29,921.6667 | -34,841.518 | -40,876.3451 | -59,813.2716 | -54,200.3549 | -35,051.1329 | -33,843.4008 | -39,528.3417 | -42,416.478 | -46,426.784 | -46,758.8784 | -46,035.1742 | -46,789.3854 | -54,730.5161 | -64,395.5746 | -94,504.9051 | -85,892.0227 | -417,358.4276 | -636,372.5939 |
| Fulfilment, shipping, storage and inbound | VARIABLE CHANNEL COSTS | Channel_PL | -34,760.8301 | -32,863.6013 | -38,712.7186 | -41,453.9295 | -45,080.1572 | -46,109.1227 | -41,415.0624 | -41,677.4767 | -46,008.118 | -57,105.4962 | -82,961.2815 | -74,630.9976 | -44,994.2881 | -43,130.6983 | -50,009.1336 | -53,269.0222 | -57,873.4482 | -57,851.8012 | -56,527.0385 | -57,016.3309 | -66,181.8772 | -82,101.8961 | -119,517.2905 | -107,740.0106 | -582,778.792 | -796,212.8354 |
| Total variable channel costs | VARIABLE CHANNEL COSTS | -59,941.0425 | -55,402.2738 | -65,738.4677 | -71,098.0761 | -77,914.841 | -77,649.4874 | -70,356.5049 | -71,599.1434 | -80,849.636 | -97,981.8413 | -142,774.5532 | -128,831.3525 | -80,045.421 | -76,974.0992 | -89,537.4753 | -95,685.5002 | -104,300.2323 | -104,610.6796 | -102,562.2128 | -103,805.7163 | -120,912.3934 | -146,497.4707 | -214,022.1956 | -193,632.0332 | -1,000,137.2196 | -1,432,585.4293 | |
| CONTRIBUTION BEFORE MARKETING (CM1) | VARIABLE CHANNEL COSTS | 112,726.2638 | 98,704.1491 | 120,798.0084 | 133,384.7175 | 151,142.9522 | 126,004.3297 | 128,242.5139 | 118,233.9465 | 152,465.3677 | 166,473.0003 | 249,657.458 | 228,795.2148 | 155,414.5143 | 142,721.868 | 166,602.1323 | 177,687.5456 | 194,756.4509 | 195,937.6948 | 193,821.7672 | 195,489.9697 | 225,144.3194 | 260,579.4458 | 374,284.6583 | 353,112.8426 | 1,786,627.9219 | 2,635,553.209 | |
| CM1 % | VARIABLE CHANNEL COSTS | 40.61% | 39.39% | 41.1% | 43.01% | 43.44% | 37.99% | 41.6% | 37.8% | 41.84% | 39.23% | 40.66% | 40.62% | 42.27% | 41.18% | 41.29% | 41.27% | 41.43% | 41.53% | 41.78% | 41.72% | 41.48% | 40.9% | 40.52% | 41.56% | 40.62% | 41.34% | |
| Shopify paid media (Meta, Google) | MARKETING | Channel_PL | -21,321 | -22,468 | -27,523 | -25,490 | -29,570 | -28,738 | -28,030 | -29,264 | -28,237.8958 | -32,795.8375 | -47,496.4943 | -42,588.0267 | -27,246.5202 | -26,019.9787 | -30,051.3518 | -31,879.3312 | -34,487.1474 | -34,321.0006 | -33,379.8344 | -33,506.5619 | -38,697.9633 | -44,944.5304 | -65,091.1604 | -58,364.7067 | -363,522.2543 | -457,990.0868 |
| Amazon advertising | MARKETING | -11,057 | -9,410 | -11,456 | -13,283 | -15,111 | -13,890 | -12,615 | -11,563 | -12,671.3159 | -14,761.5141 | -21,443.5325 | -19,286.1122 | -12,376.2882 | -11,855.1842 | -13,733.6884 | -14,613.4914 | -15,857.0894 | -15,828.7771 | -15,441.6117 | -15,547.4493 | -18,011.0085 | -20,982.0162 | -30,479.8371 | -27,413.2799 | -166,547.4747 | -212,139.7212 | |
| Walmart Connect advertising | MARKETING | -2,056.9498 | -2,387.1278 | -3,217.6806 | -3,833.0241 | -4,101.4625 | -5,045.1264 | -4,421.0526 | -6,129.0323 | -4,921.5513 | -5,937.5355 | -8,932.3691 | -8,319.7454 | -5,529.0533 | -5,484.8365 | -6,580.1772 | -7,251.025 | -8,148.2418 | -8,423.3106 | -8,509.8733 | -8,873.2891 | -10,645.3154 | -12,842.8892 | -19,320.7143 | -17,995.6092 | -59,302.6572 | -119,604.3348 | |
| Total paid media | MARKETING | -34,434.9498 | -34,265.1278 | -42,196.6806 | -42,606.0241 | -48,782.4625 | -47,673.1264 | -45,066.0526 | -46,956.0323 | -45,830.763 | -53,494.8871 | -77,872.3958 | -70,193.8843 | -45,151.8616 | -43,359.9995 | -50,365.2174 | -53,743.8476 | -58,492.4785 | -58,573.0883 | -57,331.3194 | -57,927.3003 | -67,354.2871 | -78,769.4358 | -114,891.7117 | -103,773.5957 | -589,372.3862 | -789,734.1428 | |
| CONTRIBUTION AFTER MARKETING (CM2) | MARKETING | 78,291.314 | 64,439.0213 | 78,601.3278 | 90,778.6934 | 102,360.4897 | 78,331.2034 | 83,176.4613 | 71,277.9142 | 106,634.6047 | 112,978.1132 | 171,785.0622 | 158,601.3306 | 110,262.6526 | 99,361.8686 | 116,236.915 | 123,943.698 | 136,263.9724 | 137,364.6065 | 136,490.4478 | 137,562.6694 | 157,790.0323 | 181,810.01 | 259,392.9466 | 249,339.2469 | 1,197,255.5357 | 1,845,819.0661 | |
| CM2 % | MARKETING | 28.2% | 25.72% | 26.74% | 29.27% | 29.42% | 23.62% | 26.98% | 22.79% | 29.26% | 26.62% | 27.98% | 28.16% | 29.99% | 28.67% | 28.81% | 28.79% | 28.99% | 29.12% | 29.42% | 29.36% | 29.07% | 28.54% | 28.08% | 29.34% | 27.22% | 28.95% | |
| Salaries and wages (incl. employer costs) | OPERATING EXPENSES | Opex | -43,800 | -43,900 | -44,100 | -47,200 | -47,300 | -47,600 | -47,500 | -47,900 | -48,800 | -51,500 | -55,700 | -55,700 | -57,371 | -62,109 | -62,109 | -62,109 | -62,109 | -62,109 | -62,109 | -62,109 | -62,109 | -62,109 | -62,109 | -62,109 | -581,000 | -740,570 |
| Contractors and freelancers | OPERATING EXPENSES | Opex | -5,056 | -4,877 | -4,502 | -4,495 | -4,172 | -6,301 | -5,372 | -4,804 | -5,040 | -5,040 | -5,040 | -5,040 | -5,191.2 | -5,191.2 | -5,191.2 | -5,191.2 | -5,191.2 | -5,191.2 | -5,191.2 | -5,191.2 | -5,191.2 | -5,191.2 | -5,191.2 | -5,191.2 | -59,739 | -62,294.4 |
| Rent and facilities | OPERATING EXPENSES | Opex | -4,800 | -4,800 | -4,800 | -4,800 | -4,800 | -4,800 | -4,800 | -4,800 | -4,800 | -4,800 | -4,800 | -4,800 | -4,944 | -4,944 | -4,944 | -4,944 | -4,944 | -4,944 | -4,944 | -4,944 | -4,944 | -4,944 | -4,944 | -4,944 | -57,600 | -59,328 |
| Software, apps and platform subscriptions | OPERATING EXPENSES | Opex | -4,056 | -4,090 | -4,102 | -4,171 | -4,253 | -4,383 | -4,437 | -4,512 | -4,300 | -4,300 | -4,300 | -4,300 | -4,429 | -4,429 | -4,429 | -4,429 | -4,429 | -4,429 | -4,429 | -4,429 | -4,429 | -4,429 | -4,429 | -4,429 | -51,204 | -53,148 |
| Professional fees (finance, legal, audit) | OPERATING EXPENSES | Opex | -3,410 | -3,074 | -3,178 | -3,262 | -3,267 | -2,986 | -3,135 | -3,358 | -3,200 | -3,200 | -3,200 | -3,200 | -3,296 | -3,296 | -3,296 | -3,296 | -3,296 | -3,296 | -3,296 | -3,296 | -3,296 | -3,296 | -3,296 | -3,296 | -38,470 | -39,552 |
| Insurance | OPERATING EXPENSES | Opex | -1,150 | -1,150 | -1,150 | -1,150 | -1,150 | -1,150 | -1,150 | -1,150 | -1,150 | -1,150 | -1,150 | -1,150 | -1,184.5 | -1,184.5 | -1,184.5 | -1,184.5 | -1,184.5 | -1,184.5 | -1,184.5 | -1,184.5 | -1,184.5 | -1,184.5 | -1,184.5 | -1,184.5 | -13,800 | -14,214 |
| Travel and entertainment | OPERATING EXPENSES | Opex | -1,765 | -1,137 | -1,503 | -1,091 | -942 | -1,413 | -688 | -1,869 | -1,470 | -1,470 | -1,470 | -1,470 | -1,514.1 | -1,514.1 | -1,514.1 | -1,514.1 | -1,514.1 | -1,514.1 | -1,514.1 | -1,514.1 | -1,514.1 | -1,514.1 | -1,514.1 | -1,514.1 | -16,288 | -18,169.2 |
| Content, creative and PR (non-media) | OPERATING EXPENSES | Opex | -6,719 | -5,921 | -5,117 | -6,119 | -5,586 | -6,021 | -5,795 | -6,407 | -5,775 | -5,775 | -5,775 | -5,775 | -5,948.25 | -5,948.25 | -5,948.25 | -5,948.25 | -5,948.25 | -5,948.25 | -5,948.25 | -5,948.25 | -5,948.25 | -5,948.25 | -5,948.25 | -5,948.25 | -70,785 | -71,379 |
| Customer service (outsourced, per order) | OPERATING EXPENSES | Opex | -2,946 | -2,812 | -3,283 | -3,431 | -3,890 | -3,713 | -3,512 | -3,419 | -3,812.7737 | -4,444.9552 | -6,462.7785 | -5,818.6897 | -3,850.6909 | -3,693.7022 | -4,285.7099 | -4,568.2535 | -4,966.619 | -4,968.3064 | -4,858.0471 | -4,903.6872 | -5,696.1913 | -6,655.2919 | -9,698.3602 | -8,751.9917 | -47,545.1972 | -66,896.8512 |
| Office and other G&A | OPERATING EXPENSES | Opex | -1,825 | -1,606 | -1,720 | -1,762 | -2,110 | -1,495 | -1,774 | -1,828 | -1,800 | -1,800 | -1,800 | -1,800 | -1,854 | -1,854 | -1,854 | -1,854 | -1,854 | -1,854 | -1,854 | -1,854 | -1,854 | -1,854 | -1,854 | -1,854 | -21,320 | -22,248 |
| Bank charges and FX costs | OPERATING EXPENSES | Opex | -398 | -399 | -476 | -463 | -528 | -485 | -474 | -496 | -546.5926 | -638.9354 | -931.4875 | -840.916 | -541.7514 | -521.0697 | -606.2209 | -647.9387 | -706.353 | -708.5134 | -694.6751 | -703.1122 | -818.9737 | -959.4836 | -1,402.024 | -1,268.6806 | -6,676.9316 | -9,578.7962 |
| Recruitment and training | OPERATING EXPENSES | Opex | -857 | -589 | -2,400 | -488 | -983 | -991 | -864 | -1,098 | -945 | -945 | -945 | -945 | -973.35 | -973.35 | -973.35 | -973.35 | -973.35 | -973.35 | -973.35 | -973.35 | -973.35 | -973.35 | -973.35 | -973.35 | -12,050 | -11,680.2 |
| TOTAL OPERATING EXPENSES | OPERATING EXPENSES | -76,782 | -74,355 | -76,331 | -78,432 | -78,981 | -81,338 | -79,501 | -81,641 | -81,639.3664 | -85,063.8906 | -91,574.2661 | -90,839.6058 | -91,097.8423 | -95,658.1719 | -96,335.3308 | -96,659.5922 | -97,116.3719 | -97,120.2198 | -96,996.1222 | -97,050.1994 | -97,958.565 | -99,058.1755 | -102,543.7842 | -101,464.0723 | -976,478.1288 | -1,169,058.4474 | |
| EBITDA | OPERATING EXPENSES | 1,509.314 | -9,915.9787 | 2,270.3278 | 12,346.6934 | 23,379.4897 | -3,006.7966 | 3,675.4613 | -10,363.0858 | 24,995.2384 | 27,914.2226 | 80,210.7961 | 67,761.7248 | 19,164.8104 | 3,703.6967 | 19,901.5842 | 27,284.1058 | 39,147.6005 | 40,244.3867 | 39,494.3256 | 40,512.47 | 59,831.4673 | 82,751.8346 | 156,849.1624 | 147,875.1746 | 220,777.4069 | 676,760.6187 | |
| EBITDA % | OPERATING EXPENSES | 0.54% | -3.96% | 0.77% | 3.98% | 6.72% | -0.91% | 1.19% | -3.31% | 6.86% | 6.58% | 13.06% | 12.03% | 5.21% | 1.07% | 4.93% | 6.34% | 8.33% | 8.53% | 8.51% | 8.65% | 11.02% | 12.99% | 16.98% | 17.4% | 5.02% | 10.61% | |
| Depreciation | BELOW EBITDA | Fixed_Assets | -2,506.6667 | -2,506.6667 | -2,620 | -2,620 | -2,653.3333 | -2,653.3333 | -2,711.6667 | -2,711.6667 | -2,736.6667 | -2,761.6667 | -2,786.6667 | -2,811.6667 | -2,836.6667 | -3,695 | -3,720 | -3,745 | -3,770 | -3,795 | -3,820 | -3,845 | -3,870 | -3,895 | -3,920 | -3,945 | -32,080 | -44,856.6667 |
| EBIT | BELOW EBITDA | -997.3527 | -12,422.6454 | -349.6722 | 9,726.6934 | 20,726.1563 | -5,660.13 | 963.7946 | -13,074.7524 | 22,258.5717 | 25,152.5559 | 77,424.1294 | 64,950.0581 | 16,328.1437 | 8.6967 | 16,181.5842 | 23,539.1058 | 35,377.6005 | 36,449.3867 | 35,674.3256 | 36,667.47 | 55,961.4673 | 78,856.8346 | 152,929.1624 | 143,930.1746 | 188,697.4069 | 631,903.952 | |
| Interest on term loan | BELOW EBITDA | Debt | -2,500 | -2,455.1777 | -2,410.0754 | -2,364.6911 | -2,319.0231 | -2,273.0698 | -2,226.8292 | -2,180.2996 | -2,133.4792 | -2,086.3662 | -2,038.9588 | -1,991.255 | -1,943.2531 | -1,894.9512 | -1,846.3474 | -1,797.4398 | -1,748.2265 | -1,698.7057 | -1,648.8753 | -1,598.7336 | -1,548.2784 | -1,497.5079 | -1,446.42 | -1,395.0129 | -26,979.2252 | -20,063.7518 |
| PROFIT BEFORE TAX | BELOW EBITDA | -3,497.3527 | -14,877.8231 | -2,759.7476 | 7,362.0023 | 18,407.1332 | -7,933.1997 | -1,263.0346 | -15,255.0521 | 20,125.0925 | 23,066.1897 | 75,385.1707 | 62,958.8031 | 14,384.8906 | -1,886.2545 | 14,335.2368 | 21,741.666 | 33,629.374 | 34,750.681 | 34,025.4503 | 35,068.7364 | 54,413.1889 | 77,359.3267 | 151,482.7424 | 142,535.1617 | 161,718.1817 | 611,840.2003 | |
| Cumulative profit before tax in the financial year (memo) | BELOW EBITDA | SUMIFS | -3,497.3527 | -18,375.1758 | -21,134.9233 | -13,772.921 | 4,634.2122 | -3,298.9876 | -4,562.0222 | -19,817.0742 | 308.0182 | 23,374.2079 | 98,759.3786 | 161,718.1817 | 14,384.8906 | 12,498.6361 | 26,833.8729 | 48,575.5389 | 82,204.9129 | 116,955.5939 | 150,981.0442 | 186,049.7806 | 240,462.9695 | 317,822.2962 | 469,305.0386 | 611,840.2003 | ||
| Cumulative tax on the year to date (two-bracket NL rates, no tax on losses) | BELOW EBITDA | Assumptions | 0 | 0 | 0 | 0 | 880.5003 | 0 | 0 | 0 | 58.5235 | 4,441.0995 | 18,764.2819 | 30,726.4545 | 2,733.1292 | 2,374.7409 | 5,098.4359 | 9,229.3524 | 15,618.9334 | 22,221.5628 | 28,686.3984 | 35,349.4583 | 48,439.4461 | 68,398.1524 | 107,480.7 | 144,254.7717 | ||
| Corporate income tax | BELOW EBITDA | cumulative method | 0 | 0 | 0 | 0 | -880.5003 | 880.5003 | 0 | 0 | -58.5235 | -4,382.576 | -14,323.1824 | -11,962.1726 | -2,733.1292 | 358.3884 | -2,723.695 | -4,130.9165 | -6,389.5811 | -6,602.6294 | -6,464.8356 | -6,663.0599 | -13,089.9878 | -19,958.7063 | -39,082.5475 | -36,774.0717 | -30,726.4545 | -144,254.7717 |
| NET PROFIT | BELOW EBITDA | -3,497.3527 | -14,877.8231 | -2,759.7476 | 7,362.0023 | 17,526.6329 | -7,052.6994 | -1,263.0346 | -15,255.0521 | 20,066.569 | 18,683.6137 | 61,061.9882 | 50,996.6305 | 11,651.7614 | -1,527.8661 | 11,611.5418 | 17,610.7495 | 27,239.7929 | 28,148.0516 | 27,560.6147 | 28,405.6765 | 41,323.2011 | 57,400.6204 | 112,400.1948 | 105,761.09 | 130,991.7272 | 467,585.4286 | |
| Net margin % | BELOW EBITDA | -1.26% | -5.94% | -0.94% | 2.37% | 5.04% | -2.13% | -0.41% | -4.88% | 5.51% | 4.4% | 9.95% | 9.05% | 3.17% | -0.44% | 2.88% | 4.09% | 5.79% | 5.97% | 5.94% | 6.06% | 7.61% | 9.01% | 12.17% | 12.45% | 2.98% | 7.33% |
| Measure | Section | Basis | 2026-01 Budget | 2026-02 Budget | 2026-03 Budget | 2026-04 Budget | 2026-05 Budget | 2026-06 Budget | 2026-07 Budget | 2026-08 Budget | 2026-09 Budget | 2026-10 Budget | 2026-11 Budget | 2026-12 Budget | FY2026 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Shopify EU (DTC): orders | VOLUMES AND NET REVENUE | budget input | 1,978 | 1,840 | 2,070 | 2,139 | 2,254 | 2,185 | 2,070 | 2,024 | 2,277 | 2,576 | 3,634 | 3,174 | 28,221 |
| Amazon EU (FBA): orders | VOLUMES AND NET REVENUE | budget input | 2,322 | 2,160 | 2,430 | 2,511 | 2,646 | 2,565 | 2,430 | 2,376 | 2,673 | 3,024 | 4,266 | 3,726 | 33,129 |
| Walmart US (WFS): orders | VOLUMES AND NET REVENUE | budget input | 320 | 400 | 500 | 600 | 700 | 800 | 900 | 1,000 | 1,100 | 1,250 | 1,700 | 1,500 | 10,770 |
| Shopify EU (DTC): units per order | VOLUMES AND NET REVENUE | budget input | 1.35 | 1.35 | 1.35 | 1.35 | 1.35 | 1.35 | 1.35 | 1.35 | 1.35 | 1.35 | 1.35 | 1.35 | 16.2 |
| Amazon EU (FBA): units per order | VOLUMES AND NET REVENUE | budget input | 1.15 | 1.15 | 1.15 | 1.15 | 1.15 | 1.15 | 1.15 | 1.15 | 1.15 | 1.15 | 1.15 | 1.15 | 13.8 |
| Walmart US (WFS): units per order | VOLUMES AND NET REVENUE | budget input | 1.2 | 1.2 | 1.2 | 1.2 | 1.2 | 1.2 | 1.2 | 1.2 | 1.2 | 1.2 | 1.2 | 1.2 | 14.4 |
| Shopify EU (DTC): units | VOLUMES AND NET REVENUE | orders x units per order | 2,670.3 | 2,484 | 2,794.5 | 2,887.65 | 3,042.9 | 2,949.75 | 2,794.5 | 2,732.4 | 3,073.95 | 3,477.6 | 4,905.9 | 4,284.9 | 38,098.35 |
| Amazon EU (FBA): units | VOLUMES AND NET REVENUE | orders x units per order | 2,670.3 | 2,484 | 2,794.5 | 2,887.65 | 3,042.9 | 2,949.75 | 2,794.5 | 2,732.4 | 3,073.95 | 3,477.6 | 4,905.9 | 4,284.9 | 38,098.35 |
| Walmart US (WFS): units | VOLUMES AND NET REVENUE | orders x units per order | 384 | 480 | 600 | 720 | 840 | 960 | 1,080 | 1,200 | 1,320 | 1,500 | 2,040 | 1,800 | 12,924 |
| Shopify EU (DTC): net revenue per order (EUR) | VOLUMES AND NET REVENUE | budget input | 74 | 74 | 74 | 74 | 74 | 74 | 74 | 74 | 74 | 74 | 74 | 74 | 888 |
| Amazon EU (FBA): net revenue per order (EUR) | VOLUMES AND NET REVENUE | budget input | 57 | 57 | 57 | 57 | 57 | 57 | 57 | 57 | 57 | 57 | 57 | 57 | 684 |
| Walmart US (WFS): net revenue per order (EUR) | VOLUMES AND NET REVENUE | budget input | 55 | 55 | 55 | 55 | 55 | 55 | 55 | 55 | 55 | 55 | 55 | 55 | 660 |
| Shopify EU (DTC): net revenue | VOLUMES AND NET REVENUE | orders x net revenue per order | 146,372 | 136,160 | 153,180 | 158,286 | 166,796 | 161,690 | 153,180 | 149,776 | 168,498 | 190,624 | 268,916 | 234,876 | 2,088,354 |
| Amazon EU (FBA): net revenue | VOLUMES AND NET REVENUE | orders x net revenue per order | 132,354 | 123,120 | 138,510 | 143,127 | 150,822 | 146,205 | 138,510 | 135,432 | 152,361 | 172,368 | 243,162 | 212,382 | 1,888,353 |
| Walmart US (WFS): net revenue | VOLUMES AND NET REVENUE | orders x net revenue per order | 17,600 | 22,000 | 27,500 | 33,000 | 38,500 | 44,000 | 49,500 | 55,000 | 60,500 | 68,750 | 93,500 | 82,500 | 592,350 |
| NET REVENUE | VOLUMES AND NET REVENUE | sum | 296,326 | 281,280 | 319,190 | 334,413 | 356,118 | 351,895 | 341,190 | 340,208 | 381,359 | 431,742 | 605,578 | 529,758 | 4,569,057 |
| Total orders | VOLUMES AND NET REVENUE | sum | 4,620 | 4,400 | 5,000 | 5,250 | 5,600 | 5,550 | 5,400 | 5,400 | 6,050 | 6,850 | 9,600 | 8,400 | 72,120 |
| Total units | VOLUMES AND NET REVENUE | sum | 5,724.6 | 5,448 | 6,189 | 6,495.3 | 6,925.8 | 6,859.5 | 6,669 | 6,664.8 | 7,467.9 | 8,455.2 | 11,851.8 | 10,369.8 | 89,120.7 |
| Cost of goods sold as share of net revenue | COST RATIOS AND CONTRIBUTION | budget input | 37.5% | 37.5% | 37.5% | 37.5% | 37.5% | 37.5% | 37.5% | 37.5% | 37.5% | 37.5% | 37.5% | 37.5% | 450% |
| Cost of goods sold | COST RATIOS AND CONTRIBUTION | -111,122.25 | -105,480 | -119,696.25 | -125,404.875 | -133,544.25 | -131,960.625 | -127,946.25 | -127,578 | -143,009.625 | -161,903.25 | -227,091.75 | -198,659.25 | -1,713,396.375 | |
| GROSS PROFIT | COST RATIOS AND CONTRIBUTION | 185,203.75 | 175,800 | 199,493.75 | 209,008.125 | 222,573.75 | 219,934.375 | 213,243.75 | 212,630 | 238,349.375 | 269,838.75 | 378,486.25 | 331,098.75 | 2,855,660.625 | |
| Shopify EU (DTC): variable channel costs as share of net revenue | COST RATIOS AND CONTRIBUTION | budget input | 14% | 14% | 14% | 14% | 14% | 14% | 14% | 14% | 14% | 14% | 14% | 14% | 168% |
| Amazon EU (FBA): variable channel costs as share of net revenue | COST RATIOS AND CONTRIBUTION | budget input | 25% | 25% | 25% | 25% | 25% | 25% | 25% | 25% | 25% | 25% | 25% | 25% | 300% |
| Walmart US (WFS): variable channel costs as share of net revenue | COST RATIOS AND CONTRIBUTION | budget input | 26% | 26% | 26% | 26% | 26% | 26% | 26% | 26% | 26% | 26% | 26% | 26% | 312% |
| Variable channel costs | COST RATIOS AND CONTRIBUTION | -58,156.58 | -55,562.4 | -63,222.7 | -66,521.79 | -71,066.94 | -70,627.85 | -68,942.7 | -69,126.64 | -77,409.97 | -87,654.36 | -122,748.74 | -107,428.14 | -918,468.81 | |
| CONTRIBUTION BEFORE MARKETING (CM1) | COST RATIOS AND CONTRIBUTION | 127,047.17 | 120,237.6 | 136,271.05 | 142,486.335 | 151,506.81 | 149,306.525 | 144,301.05 | 143,503.36 | 160,939.405 | 182,184.39 | 255,737.51 | 223,670.61 | 1,937,191.815 | |
| Shopify EU (DTC): paid media as share of net revenue | COST RATIOS AND CONTRIBUTION | budget input | 17% | 17% | 17% | 17% | 17% | 17% | 17% | 17% | 17% | 17% | 17% | 17% | 204% |
| Amazon EU (FBA): paid media as share of net revenue | COST RATIOS AND CONTRIBUTION | budget input | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 102% |
| Walmart US (WFS): paid media as share of net revenue | COST RATIOS AND CONTRIBUTION | budget input | 11% | 11% | 11% | 11% | 11% | 11% | 11% | 11% | 11% | 11% | 11% | 11% | 132% |
| Shopify EU (DTC): paid media | COST RATIOS AND CONTRIBUTION | -24,883.24 | -23,147.2 | -26,040.6 | -26,908.62 | -28,355.32 | -27,487.3 | -26,040.6 | -25,461.92 | -28,644.66 | -32,406.08 | -45,715.72 | -39,928.92 | -355,020.18 | |
| Amazon EU (FBA): paid media | COST RATIOS AND CONTRIBUTION | -11,250.09 | -10,465.2 | -11,773.35 | -12,165.795 | -12,819.87 | -12,427.425 | -11,773.35 | -11,511.72 | -12,950.685 | -14,651.28 | -20,668.77 | -18,052.47 | -160,510.005 | |
| Walmart US (WFS): paid media | COST RATIOS AND CONTRIBUTION | -1,936 | -2,420 | -3,025 | -3,630 | -4,235 | -4,840 | -5,445 | -6,050 | -6,655 | -7,562.5 | -10,285 | -9,075 | -65,158.5 | |
| Total paid media | COST RATIOS AND CONTRIBUTION | -38,069.33 | -36,032.4 | -40,838.95 | -42,704.415 | -45,410.19 | -44,754.725 | -43,258.95 | -43,023.64 | -48,250.345 | -54,619.86 | -76,669.49 | -67,056.39 | -580,688.685 | |
| CONTRIBUTION AFTER MARKETING (CM2) | COST RATIOS AND CONTRIBUTION | 88,977.84 | 84,205.2 | 95,432.1 | 99,781.92 | 106,096.62 | 104,551.8 | 101,042.1 | 100,479.72 | 112,689.06 | 127,564.53 | 179,068.02 | 156,614.22 | 1,356,503.13 | |
| Salaries and wages (incl. employer costs) | OPERATING EXPENSES | budget input | -44,000 | -44,000 | -44,000 | -47,500 | -47,500 | -47,500 | -47,500 | -47,500 | -50,200 | -50,200 | -50,200 | -50,200 | -570,300 |
| Contractors and freelancers | OPERATING EXPENSES | budget input | -4,500 | -4,500 | -4,500 | -4,500 | -4,500 | -4,500 | -4,500 | -4,500 | -4,500 | -4,500 | -4,500 | -4,500 | -54,000 |
| Rent and facilities | OPERATING EXPENSES | budget input | -4,800 | -4,800 | -4,800 | -4,800 | -4,800 | -4,800 | -4,800 | -4,800 | -4,800 | -4,800 | -4,800 | -4,800 | -57,600 |
| Software, apps and platform subscriptions | OPERATING EXPENSES | budget input | -4,000 | -4,000 | -4,000 | -4,000 | -4,000 | -4,000 | -4,000 | -4,000 | -4,000 | -4,000 | -4,000 | -4,000 | -48,000 |
| Professional fees (finance, legal, audit) | OPERATING EXPENSES | budget input | -3,000 | -3,000 | -3,000 | -3,000 | -3,000 | -3,000 | -3,000 | -3,000 | -3,000 | -3,000 | -3,000 | -3,000 | -36,000 |
| Insurance | OPERATING EXPENSES | budget input | -1,150 | -1,150 | -1,150 | -1,150 | -1,150 | -1,150 | -1,150 | -1,150 | -1,150 | -1,150 | -1,150 | -1,150 | -13,800 |
| Travel and entertainment | OPERATING EXPENSES | budget input | -1,200 | -1,200 | -1,200 | -1,200 | -1,200 | -1,200 | -1,200 | -1,200 | -1,200 | -1,200 | -1,200 | -1,200 | -14,400 |
| Content, creative and PR (non-media) | OPERATING EXPENSES | budget input | -5,000 | -5,000 | -5,000 | -5,000 | -5,000 | -5,000 | -5,000 | -5,000 | -5,000 | -5,000 | -5,000 | -5,000 | -60,000 |
| Customer service (outsourced, per order) | OPERATING EXPENSES | EUR 0.65 per order | -3,003 | -2,860 | -3,250 | -3,412.5 | -3,640 | -3,607.5 | -3,510 | -3,510 | -3,932.5 | -4,452.5 | -6,240 | -5,460 | -46,878 |
| Office and other G&A | OPERATING EXPENSES | budget input | -1,600 | -1,600 | -1,600 | -1,600 | -1,600 | -1,600 | -1,600 | -1,600 | -1,600 | -1,600 | -1,600 | -1,600 | -19,200 |
| Bank charges and FX costs | OPERATING EXPENSES | 0.15% of net revenue | -444.489 | -421.92 | -478.785 | -501.6195 | -534.177 | -527.8425 | -511.785 | -510.312 | -572.0385 | -647.613 | -908.367 | -794.637 | -6,853.5855 |
| Recruitment and training | OPERATING EXPENSES | budget input | -700 | -700 | -700 | -700 | -700 | -700 | -700 | -700 | -700 | -700 | -700 | -700 | -8,400 |
| TOTAL OPERATING EXPENSES | OPERATING EXPENSES | -73,397.489 | -73,231.92 | -73,678.785 | -77,364.1195 | -77,624.177 | -77,585.3425 | -77,471.785 | -77,470.312 | -80,654.5385 | -81,250.113 | -83,298.367 | -82,404.637 | -935,431.5855 | |
| EBITDA | OPERATING EXPENSES | 15,580.351 | 10,973.28 | 21,753.315 | 22,417.8005 | 28,472.443 | 26,966.4575 | 23,570.315 | 23,009.408 | 32,034.5215 | 46,314.417 | 95,769.653 | 74,209.583 | 421,071.5445 | |
| Depreciation | OPERATING EXPENSES | budget input | -2,300 | -2,300 | -2,300 | -2,300 | -2,300 | -2,300 | -2,300 | -2,300 | -2,300 | -2,300 | -2,300 | -2,300 | -27,600 |
| Interest on term loan | OPERATING EXPENSES | budget input | -2,500 | -2,450 | -2,400 | -2,350 | -2,300 | -2,250 | -2,200 | -2,150 | -2,100 | -2,050 | -2,000 | -1,950 | -26,700 |
| PROFIT BEFORE TAX | OPERATING EXPENSES | 10,780.351 | 6,223.28 | 17,053.315 | 17,767.8005 | 23,872.443 | 22,416.4575 | 19,070.315 | 18,559.408 | 27,634.5215 | 41,964.417 | 91,469.653 | 69,959.583 | 366,771.5445 | |
| Corporate income tax (budget: 19% of positive profit) | OPERATING EXPENSES | -2,048.2667 | -1,182.4232 | -3,240.1298 | -3,375.8821 | -4,535.7642 | -4,259.1269 | -3,623.3598 | -3,526.2875 | -5,250.5591 | -7,973.2392 | -17,379.2341 | -13,292.3208 | -69,686.5935 | |
| NET PROFIT | OPERATING EXPENSES | 8,732.0843 | 5,040.8568 | 13,813.1851 | 14,391.9184 | 19,336.6788 | 18,157.3306 | 15,446.9551 | 15,033.1205 | 22,383.9624 | 33,991.1778 | 74,090.4189 | 56,667.2622 | 297,084.951 | |
| Cash at bank | BUDGETED MONTH-END BALANCES (per the FY26 budget pack) | budget balance | 395,000 | 388,000 | 412,000 | 401,000 | 430,000 | 452,000 | 447,000 | 438,000 | 405,000 | 372,000 | 455,000 | 548,000 | 548,000 |
| Inventory on hand, net | BUDGETED MONTH-END BALANCES (per the FY26 budget pack) | budget balance | 615,000 | 590,000 | 572,000 | 540,000 | 556,000 | 530,000 | 505,000 | 520,000 | 615,000 | 690,000 | 610,000 | 505,000 | 505,000 |
| Marketplace and payment receivables | BUDGETED MONTH-END BALANCES (per the FY26 budget pack) | budget balance | 105,000 | 98,000 | 108,000 | 112,000 | 120,000 | 118,000 | 112,000 | 114,000 | 125,000 | 140,000 | 205,000 | 178,000 | 178,000 |
| label | ytd actual | ytd budget | ytd variance | ytd variance pct | fy outlook | fy budget | fy variance | fy variance pct | commentary |
|---|---|---|---|---|---|---|---|---|---|
| Shopify EU (DTC): orders | 15,614 | 16,560 | -946 | -5.71% | 26,970.5919 | 28,221 | -1,250.4081 | -4.43% | |
| Amazon EU (FBA): orders | 18,746 | 19,440 | -694 | -3.57% | 32,688.303 | 33,129 | -440.697 | -1.33% | |
| Walmart US (WFS): orders | 3,488 | 5,220 | -1,732 | -33.18% | 7,530.8154 | 10,770 | -3,239.1846 | -30.08% | Walmart ramp 33% behind the budgeted launch curve; go or no-go review at 900 orders a month. |
| Shopify EU (DTC): net revenue | 1,149,062.11 | 1,225,440 | -76,377.89 | -6.23% | 2,037,993.0174 | 2,088,354 | -50,360.9826 | -2.41% | |
| Amazon EU (FBA): net revenue | 1,043,911.06 | 1,108,080 | -64,168.94 | -5.79% | 1,845,822.5273 | 1,888,353 | -42,530.4727 | -2.25% | |
| Walmart US (WFS): net revenue | 232,757.1464 | 287,100 | -54,342.8536 | -18.93% | 513,869.1578 | 592,350 | -78,480.8422 | -13.25% | |
| NET REVENUE | 2,425,730.3164 | 2,620,620 | -194,889.6836 | -7.44% | 4,397,684.7025 | 4,569,057 | -171,372.2975 | -3.75% | Volume effect EUR -212k, price and mix EUR 17k (bridge below). |
| Cost of goods sold (incl. inventory adjustments) | -886,793.5987 | -982,732.5 | 95,938.9013 | 9.76% | -1,610,919.561 | -1,713,396.375 | 102,476.814 | 5.98% | |
| GROSS PROFIT | 1,538,936.7176 | 1,637,887.5 | -98,950.7824 | -6.04% | 2,786,765.1414 | 2,855,660.625 | -68,895.4836 | -2.41% | |
| Gross margin % | 0.6344 | 0.625 | 0.0094 | 0.6337 | 0.625 | 0.0087 | Product margin 0.9 points better than budget: landed cost inflation below plan, recovery of returned stock included. | ||
| Variable channel costs | -549,699.8366 | -523,227.6 | -26,472.2366 | -5.06% | -1,000,137.2196 | -918,468.81 | -81,668.4096 | -8.89% | Amazon fee changes and peak storage multiplier; 5.1% over budget on -7.4% revenue. |
| CONTRIBUTION BEFORE MARKETING (CM1) | 989,236.8811 | 1,114,659.9 | -125,423.0189 | -11.25% | 1,786,627.9219 | 1,937,191.815 | -150,563.8931 | -7.77% | |
| Paid media | -341,980.4561 | -334,092.6 | -7,887.8561 | -2.36% | -589,372.3862 | -580,688.685 | -8,683.7012 | -1.5% | Spend near budget, efficiency not: Shopify CAC EUR 21 in Jan vs EUR 26 at the last actual month. |
| CONTRIBUTION AFTER MARKETING (CM2) | 647,256.425 | 780,567.3 | -133,310.875 | -17.08% | 1,197,255.5357 | 1,356,503.13 | -159,247.5943 | -11.74% | |
| CM2 % | 0.2668 | 0.2979 | -0.031 | 0.2722 | 0.2969 | -0.0246 | Gap of 3.1 points on full-year revenue is worth EUR 136k. | ||
| Salaries and wages (incl. employer costs) | -369,300 | -369,500 | 200 | 0.05% | -581,000 | -570,300 | -10,700 | -1.88% | |
| Contractors and freelancers | -39,579 | -36,000 | -3,579 | -9.94% | -59,739 | -54,000 | -5,739 | -10.63% | |
| Rent and facilities | -38,400 | -38,400 | 0 | 0% | -57,600 | -57,600 | 0 | 0% | |
| Software, apps and platform subscriptions | -34,004 | -32,000 | -2,004 | -6.26% | -51,204 | -48,000 | -3,204 | -6.68% | |
| Professional fees (finance, legal, audit) | -25,670 | -24,000 | -1,670 | -6.96% | -38,470 | -36,000 | -2,470 | -6.86% | |
| Insurance | -9,200 | -9,200 | 0 | 0% | -13,800 | -13,800 | 0 | 0% | |
| Travel and entertainment | -10,408 | -9,600 | -808 | -8.42% | -16,288 | -14,400 | -1,888 | -13.11% | |
| Content, creative and PR (non-media) | -47,685 | -40,000 | -7,685 | -19.21% | -70,785 | -60,000 | -10,785 | -17.97% | Discretionary overrun of EUR 7.7k; no approval owner until the September action. |
| Customer service (outsourced, per order) | -27,006 | -26,793 | -213 | -0.79% | -47,545.1972 | -46,878 | -667.1972 | -1.42% | |
| Office and other G&A | -14,120 | -12,800 | -1,320 | -10.31% | -21,320 | -19,200 | -2,120 | -11.04% | |
| Bank charges and FX costs | -3,719 | -3,930.93 | 211.93 | 5.39% | -6,676.9316 | -6,853.5855 | 176.6539 | 2.58% | |
| Recruitment and training | -8,270 | -5,600 | -2,670 | -47.68% | -12,050 | -8,400 | -3,650 | -43.45% | Two unbudgeted searches; EUR 2.7k over. |
| TOTAL OPERATING EXPENSES | -627,361 | -607,823.93 | -19,537.07 | -3.21% | -976,478.1288 | -935,431.5855 | -41,046.5433 | -4.39% | |
| EBITDA | 19,895.425 | 172,743.37 | -152,847.945 | -88.48% | 220,777.4069 | 421,071.5445 | -200,294.1376 | -47.57% | EUR 153k behind budget YTD; EUR 200k on the full year. |
| EBITDA % | 0.0082 | 0.0659 | -0.0577 | 0.0502 | 0.0922 | -0.042 | |||
| NET PROFIT | -19,817.0742 | 109,952.1297 | -129,769.2039 | -118.02% | 130,991.7272 | 297,084.951 | -166,093.2239 | -55.91% | |
| Cash at bank | 391,452.1962 | 438,000 | -46,547.8038 | -10.63% | 664,521.8139 | 548,000 | 116,521.8139 | 21.26% | December cash includes EUR 253k of Q4 VAT paid in January. |
| Inventory on hand, net | 383,198.7118 | 520,000 | -136,801.2882 | -26.31% | 457,798.7216 | 505,000 | -47,201.2784 | -9.35% | Below budget because stock was run down after Q2, not because of better buying; Tableware and Storage remain overstocked. |
| Marketplace and payment receivables | 105,116.5236 | 114,000 | -8,883.4764 | -7.79% | 196,934.9786 | 178,000 | 18,934.9786 | 10.64% |
| channel | actual units | budget units | actual rev per unit | budget rev per unit | volume effect | price mix effect | total variance | check |
|---|---|---|---|---|---|---|---|---|
| Shopify EU (DTC) | 20,921 | 22,356 | 54.9239 | 54.8148 | -78,659.2593 | 2,281.3693 | -76,377.89 | 0 |
| Amazon EU (FBA) | 21,560 | 22,356 | 48.4189 | 49.5652 | -39,453.913 | -24,715.027 | -64,168.94 | 0 |
| Walmart US (WFS) | 4,213 | 6,264 | 55.2474 | 45.8333 | -94,004.1667 | 39,661.313 | -54,342.8536 | 0 |
| TOTAL | 46,694 | 50,976 | -212,117.339 | 17,227.6553 | -194,889.6836 | 0 |
Balance sheet & cash flow
Upside · EUR · 2026-01 to 2027-12 · A: actual · F: forecast
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Cash at bank | ASSETS | CF | 396,444.4392 | 378,620.8784 | 473,742.3177 | 328,674.2766 | 453,889.7159 | 495,519.1551 | 332,377.757 | 391,452.1962 | 312,176.0688 | 305,120.1309 | 422,010.173 | 664,521.8139 | 545,416.8086 | 512,571.9472 | 588,009.055 | 465,134.0914 | 554,570.4981 | 628,619.4464 | 374,124.1794 | 397,896.5542 | 261,677.1816 | 171,993.2055 | 376,474.8207 | 674,795.4419 | 664,521.8139 | 674,795.4419 |
| Marketplace and payment receivables (incl. reserves) | ASSETS | Settlements | 85,464.4307 | 96,314.4317 | 107,908.89 | 115,541.1573 | 129,081.4371 | 127,648.2558 | 102,297.3118 | 105,116.5236 | 133,065.5867 | 148,630.9851 | 224,657.2014 | 196,934.9786 | 129,282.7626 | 138,125.9324 | 145,632.3288 | 161,387.0083 | 170,843.7963 | 177,690.8453 | 169,189.4024 | 171,848.8223 | 207,576.4997 | 232,917.6316 | 353,028.2021 | 310,334.3754 | 196,934.9786 | 310,334.3754 |
| Inventory on hand at landed cost | ASSETS | Inventory | 734,632.17 | 693,600.55 | 671,167.56 | 555,934.38 | 591,361.56 | 532,501.08 | 467,854.25 | 390,173.13 | 517,548.9355 | 628,202.7676 | 470,697.9503 | 457,798.7216 | 573,455.1863 | 502,643.3209 | 499,158.1078 | 493,590.603 | 481,606.5027 | 451,776.0367 | 456,405.8085 | 548,306.0414 | 620,493.8292 | 935,156.3043 | 817,391.7392 | 817,391.7392 | 457,798.7216 | 817,391.7392 |
| Slow-moving provision | ASSETS | Inventory | -25,509.7362 | -30,070.4803 | -25,067.7972 | -15,482.0167 | -5,225.8018 | -9,888.2284 | -2,486.1456 | -6,974.4182 | -3,621.537 | -6,671.755 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Inventory in transit | ASSETS | Inventory | 41,000 | 77,000 | 0 | 194,000 | 52,000 | 46,000 | 154,000 | 234,000 | 280,000 | 90,000 | 262,179.4526 | 207,026.3954 | 50,530.5062 | 123,809.8602 | 130,098.6371 | 136,408.9922 | 120,365.9425 | 146,335.4912 | 221,965.0248 | 228,569.4306 | 462,969.0776 | 184,998.5738 | 257,502.9968 | 257,502.9968 | 207,026.3954 | 257,502.9968 |
| Supplier deposits | ASSETS | Inventory | 34,800 | 42,000 | 69,000 | 13,800 | 60,000 | 123,000 | 129,400 | 103,600 | 78,653.8358 | 102,961.7544 | 47,867.0705 | 52,302.1099 | 76,172.5492 | 79,952.2888 | 77,032.4804 | 80,010.4301 | 110,490.1548 | 135,160.3366 | 207,461.5524 | 194,390.2954 | 132,750.4712 | 154,501.7981 | 154,501.7981 | 154,501.7981 | 52,302.1099 | 154,501.7981 |
| Other receivables and prepaid expenses | ASSETS | opening balance, no movement modelled | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 | 21,500 |
| Fixed assets, net book value | ASSETS | Fixed_Assets | 54,893.3333 | 52,386.6667 | 56,566.6667 | 53,946.6667 | 52,493.3333 | 49,840 | 50,628.3333 | 47,916.6667 | 46,680 | 45,418.3333 | 44,131.6667 | 42,820 | 41,483.3333 | 69,288.3333 | 67,068.3333 | 64,823.3333 | 62,553.3333 | 60,258.3333 | 57,938.3333 | 55,593.3333 | 53,223.3333 | 50,828.3333 | 48,408.3333 | 45,963.3333 | 42,820 | 45,963.3333 |
| TOTAL ASSETS | ASSETS | 1,343,224.637 | 1,331,352.0465 | 1,374,817.6372 | 1,267,914.4639 | 1,355,100.2445 | 1,386,120.2625 | 1,255,571.5065 | 1,286,784.0983 | 1,386,002.8897 | 1,335,162.2163 | 1,493,043.5146 | 1,642,904.0194 | 1,437,841.1462 | 1,447,891.6827 | 1,528,498.9423 | 1,422,854.4583 | 1,521,930.2277 | 1,621,340.4895 | 1,508,584.301 | 1,618,104.4772 | 1,760,190.3925 | 1,751,895.8467 | 2,028,807.8903 | 2,281,989.6847 | 1,642,904.0194 | 2,281,989.6847 | |
| Trade payables | LIABILITIES | AP_Schedule | 96,388.4365 | 64,531.6135 | 70,325.1495 | 62,533.271 | 80,478.2945 | 73,888.419 | 67,497.1735 | 71,999.2855 | 101,556.2166 | 117,583.2257 | 101,013.6335 | 110,273.5167 | 102,442.1349 | 73,750.4914 | 85,979.7284 | 92,766.9512 | 94,261.7779 | 95,491.4421 | 95,758.7716 | 108,779.6088 | 120,640.9867 | 164,996.3511 | 148,934.344 | 147,486.8373 | 110,273.5167 | 147,486.8373 |
| Wage tax and social charges payable | LIABILITIES | Opex | 14,016 | 14,048 | 14,112 | 15,104 | 15,136 | 15,232 | 15,200 | 15,328 | 15,616 | 16,480 | 17,824 | 17,824 | 18,358.72 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 17,824 | 19,874.88 |
| Refund liability | LIABILITIES | Settlements | 9,369.3461 | 9,652.55 | 10,123.36 | 10,991.7472 | 11,914.8685 | 12,205.3213 | 10,482.7332 | 12,212.3106 | 12,221.0803 | 13,846.7708 | 20,893.3833 | 18,283.4143 | 11,798.6358 | 12,585.5518 | 13,248.2495 | 14,657.8695 | 15,491.7718 | 16,086.6153 | 15,292.1588 | 15,507.316 | 18,700.8461 | 21,244.242 | 32,141.5052 | 28,203.5017 | 18,283.4143 | 28,203.5017 |
| VAT payable | LIABILITIES | VAT | 44,719.7678 | 86,483.0026 | 133,641.4802 | 51,014.6657 | 108,245.7058 | 160,800.8373 | 47,105.6812 | 94,704.8967 | 151,482.9763 | 66,644.6083 | 164,952.3176 | 252,884.4109 | 54,946.3949 | 101,048.3631 | 162,253.6646 | 65,271.2473 | 136,312.2479 | 207,120.1763 | 68,888.3499 | 138,176.6224 | 218,917.7232 | 94,539.1434 | 233,358.3292 | 357,667.0199 | 252,884.4109 | 357,667.0199 |
| Corporate income tax payable: opening (memo) | LIABILITIES | 18,400 | 18,400 | 18,400 | 18,400 | 0 | 880.5003 | 0 | 0 | 0 | 58.5235 | 4,441.0995 | 18,764.2819 | 30,726.4545 | 33,459.5837 | 33,101.1954 | 35,824.8904 | 9,229.3524 | 15,618.9334 | 22,221.5628 | 28,686.3984 | 35,349.4583 | 48,439.4461 | 68,398.1524 | 107,480.7 | |||
| Corporate income tax: charge (memo) | LIABILITIES | PL | 0 | 0 | 0 | 0 | 880.5003 | -880.5003 | 0 | 0 | 58.5235 | 4,382.576 | 14,323.1824 | 11,962.1726 | 2,733.1292 | -358.3884 | 2,723.695 | 4,130.9165 | 6,389.5811 | 6,602.6294 | 6,464.8356 | 6,663.0599 | 13,089.9878 | 19,958.7063 | 39,082.5475 | 36,774.0717 | ||
| Corporate income tax: paid (prior year liability in the payment month, memo) | LIABILITIES | Timeline flag | 0 | 0 | 0 | -18,400 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -30,726.4545 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -18,400 | -30,726.4545 |
| Corporate income tax payable | LIABILITIES | opening + charge + paid | 18,400 | 18,400 | 18,400 | 0 | 880.5003 | 0 | 0 | 0 | 58.5235 | 4,441.0995 | 18,764.2819 | 30,726.4545 | 33,459.5837 | 33,101.1954 | 35,824.8904 | 9,229.3524 | 15,618.9334 | 22,221.5628 | 28,686.3984 | 35,349.4583 | 48,439.4461 | 68,398.1524 | 107,480.7 | 144,254.7717 | 30,726.4545 | 144,254.7717 |
| Term loan: current portion | LIABILITIES | Debt | 89,636.251 | 90,196.4776 | 90,760.2056 | 91,327.4569 | 91,898.2535 | 92,472.6176 | 93,050.5714 | 93,632.1375 | 94,217.3384 | 94,806.1967 | 95,398.7354 | 95,994.9775 | 96,594.9462 | 97,198.6646 | 97,806.1562 | 98,417.4447 | 99,032.5537 | 99,651.5072 | 100,274.3291 | 100,901.0437 | 101,531.6752 | 102,166.2482 | 102,804.7872 | 103,447.3171 | 95,994.9775 | 103,447.3171 |
| Term loan: non-current portion | LIABILITIES | Debt | 303,192.1882 | 295,415.5786 | 287,590.3652 | 279,716.2442 | 271,792.9099 | 263,820.0549 | 255,797.3694 | 247,724.5422 | 239,601.2598 | 231,427.2069 | 223,202.0662 | 214,925.5183 | 206,597.242 | 198,216.914 | 189,784.209 | 181,298.7995 | 172,760.3562 | 164,168.5477 | 155,523.0403 | 146,823.4985 | 138,069.5846 | 129,260.9588 | 120,397.279 | 111,478.2012 | 214,925.5183 | 111,478.2012 |
| TOTAL LIABILITIES | LIABILITIES | 575,721.9897 | 578,727.2223 | 624,952.5605 | 510,687.3849 | 580,346.5326 | 618,419.2501 | 489,133.5287 | 535,601.1725 | 614,753.3949 | 545,229.1079 | 642,048.4179 | 740,912.2923 | 524,197.6576 | 535,776.0603 | 604,771.7781 | 481,516.5446 | 553,352.5211 | 624,614.7313 | 484,297.928 | 565,412.4278 | 666,175.142 | 600,479.9758 | 764,991.8245 | 912,412.5289 | 740,912.2923 | 912,412.5289 | |
| Share capital | EQUITY | opening balance | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 | 250,000 |
| Retained earnings: opening (memo) | EQUITY | 521,000 | 517,502.6473 | 502,624.8242 | 499,865.0767 | 507,227.079 | 524,753.7119 | 517,701.0124 | 516,437.9778 | 501,182.9258 | 521,249.4948 | 539,933.1084 | 600,995.0967 | 651,991.7272 | 663,643.4886 | 662,115.6224 | 673,727.1643 | 691,337.9137 | 718,577.7066 | 746,725.7583 | 774,286.373 | 802,692.0495 | 844,015.2506 | 901,415.871 | 1,013,816.0658 | |||
| Net profit for the month (memo) | EQUITY | PL | -3,497.3527 | -14,877.8231 | -2,759.7476 | 7,362.0023 | 17,526.6329 | -7,052.6994 | -1,263.0346 | -15,255.0521 | 20,066.569 | 18,683.6137 | 61,061.9882 | 50,996.6305 | 11,651.7614 | -1,527.8661 | 11,611.5418 | 17,610.7495 | 27,239.7929 | 28,148.0516 | 27,560.6147 | 28,405.6765 | 41,323.2011 | 57,400.6204 | 112,400.1948 | 105,761.09 | 130,991.7272 | 467,585.4286 |
| Dividends paid | EQUITY | input (none planned) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Retained earnings | EQUITY | opening + profit - dividends | 517,502.6473 | 502,624.8242 | 499,865.0767 | 507,227.079 | 524,753.7119 | 517,701.0124 | 516,437.9778 | 501,182.9258 | 521,249.4948 | 539,933.1084 | 600,995.0967 | 651,991.7272 | 663,643.4886 | 662,115.6224 | 673,727.1643 | 691,337.9137 | 718,577.7066 | 746,725.7583 | 774,286.373 | 802,692.0495 | 844,015.2506 | 901,415.871 | 1,013,816.0658 | 1,119,577.1558 | 651,991.7272 | 1,119,577.1558 |
| TOTAL EQUITY | EQUITY | 767,502.6473 | 752,624.8242 | 749,865.0767 | 757,227.079 | 774,753.7119 | 767,701.0124 | 766,437.9778 | 751,182.9258 | 771,249.4948 | 789,933.1084 | 850,995.0967 | 901,991.7272 | 913,643.4886 | 912,115.6224 | 923,727.1643 | 941,337.9137 | 968,577.7066 | 996,725.7583 | 1,024,286.373 | 1,052,692.0495 | 1,094,015.2506 | 1,151,415.871 | 1,263,816.0658 | 1,369,577.1558 | 901,991.7272 | 1,369,577.1558 | |
| TOTAL LIABILITIES AND EQUITY | EQUITY | 1,343,224.637 | 1,331,352.0465 | 1,374,817.6372 | 1,267,914.4639 | 1,355,100.2445 | 1,386,120.2625 | 1,255,571.5065 | 1,286,784.0983 | 1,386,002.8897 | 1,335,162.2163 | 1,493,043.5146 | 1,642,904.0194 | 1,437,841.1462 | 1,447,891.6827 | 1,528,498.9423 | 1,422,854.4583 | 1,521,930.2277 | 1,621,340.4895 | 1,508,584.301 | 1,618,104.4772 | 1,760,190.3925 | 1,751,895.8467 | 2,028,807.8903 | 2,281,989.6847 | 1,642,904.0194 | 2,281,989.6847 | |
| CHECK: assets less liabilities and equity (must be zero) | EQUITY | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Net working capital (receivables + inventory + transit + deposits - payables - refund liability - VAT - payroll taxes) | WORKING CAPITAL METRICS (memo) | 705,893.314 | 704,129.3353 | 594,806.6631 | 724,149.8367 | 611,442.3264 | 557,134.5298 | 710,779.8284 | 631,670.7426 | 724,770.5476 | 748,569.1473 | 700,718.3405 | 514,796.8637 | 641,895.1186 | 637,272.1159 | 570,565.0315 | 678,826.0856 | 617,365.7186 | 572,389.5962 | 855,207.628 | 860,776.1624 | 1,045,655.4416 | 1,206,919.6914 | 1,148,115.6779 | 986,498.6706 | 514,796.8637 | 986,498.6706 | |
| Net debt / (net cash) | WORKING CAPITAL METRICS (memo) | loan less cash | -3,616 | 6,991.1777 | -95,391.7469 | 42,369.4244 | -90,198.5525 | -139,226.4827 | 16,470.1839 | -50,095.5165 | 21,642.5294 | 21,113.2727 | -103,409.3714 | -353,601.3181 | -242,224.6204 | -217,156.3686 | -300,418.6898 | -185,417.8472 | -282,777.5881 | -364,799.3915 | -118,326.81 | -150,172.012 | -22,075.9218 | 59,434.0014 | -153,272.7545 | -459,869.9235 | -353,601.3181 | -459,869.9235 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Net profit | OPERATING ACTIVITIES (indirect) | PL | -3,497.3527 | -14,877.8231 | -2,759.7476 | 7,362.0023 | 17,526.6329 | -7,052.6994 | -1,263.0346 | -15,255.0521 | 20,066.569 | 18,683.6137 | 61,061.9882 | 50,996.6305 | 11,651.7614 | -1,527.8661 | 11,611.5418 | 17,610.7495 | 27,239.7929 | 28,148.0516 | 27,560.6147 | 28,405.6765 | 41,323.2011 | 57,400.6204 | 112,400.1948 | 105,761.09 | 130,991.7272 | 467,585.4286 |
| Add back: depreciation | OPERATING ACTIVITIES (indirect) | 2,506.6667 | 2,506.6667 | 2,620 | 2,620 | 2,653.3333 | 2,653.3333 | 2,711.6667 | 2,711.6667 | 2,736.6667 | 2,761.6667 | 2,786.6667 | 2,811.6667 | 2,836.6667 | 3,695 | 3,720 | 3,745 | 3,770 | 3,795 | 3,820 | 3,845 | 3,870 | 3,895 | 3,920 | 3,945 | 32,080 | 44,856.6667 | |
| Add back: interest | OPERATING ACTIVITIES (indirect) | 2,500 | 2,455.1777 | 2,410.0754 | 2,364.6911 | 2,319.0231 | 2,273.0698 | 2,226.8292 | 2,180.2996 | 2,133.4792 | 2,086.3662 | 2,038.9588 | 1,991.255 | 1,943.2531 | 1,894.9512 | 1,846.3474 | 1,797.4398 | 1,748.2265 | 1,698.7057 | 1,648.8753 | 1,598.7336 | 1,548.2784 | 1,497.5079 | 1,446.42 | 1,395.0129 | 26,979.2252 | 20,063.7518 | |
| Add back: corporate income tax charge | OPERATING ACTIVITIES (indirect) | 0 | 0 | 0 | 0 | 880.5003 | -880.5003 | 0 | 0 | 58.5235 | 4,382.576 | 14,323.1824 | 11,962.1726 | 2,733.1292 | -358.3884 | 2,723.695 | 4,130.9165 | 6,389.5811 | 6,602.6294 | 6,464.8356 | 6,663.0599 | 13,089.9878 | 19,958.7063 | 39,082.5475 | 36,774.0717 | 30,726.4545 | 144,254.7717 | |
| EBITDA (check equals PL) | OPERATING ACTIVITIES (indirect) | 1,509.314 | -9,915.9787 | 2,270.3278 | 12,346.6934 | 23,379.4897 | -3,006.7966 | 3,675.4613 | -10,363.0858 | 24,995.2384 | 27,914.2226 | 80,210.7961 | 67,761.7248 | 19,164.8104 | 3,703.6967 | 19,901.5842 | 27,284.1058 | 39,147.6005 | 40,244.3867 | 39,494.3256 | 40,512.47 | 59,831.4673 | 82,751.8346 | 156,849.1624 | 147,875.1746 | 220,777.4069 | 676,760.6187 | |
| (Increase) / decrease in marketplace receivables | OPERATING ACTIVITIES (indirect) | BS movement | 48,035.5693 | -10,850.001 | -11,594.4583 | -7,632.2673 | -13,540.2798 | 1,433.1812 | 25,350.944 | -2,819.2117 | -27,949.0631 | -15,565.3984 | -76,026.2164 | 27,722.2228 | 67,652.216 | -8,843.1697 | -7,506.3964 | -15,754.6795 | -9,456.788 | -6,847.049 | 8,501.4428 | -2,659.4198 | -35,727.6774 | -25,341.132 | -120,110.5705 | 42,693.8268 | -63,434.9786 | -113,399.3968 |
| (Increase) / decrease in inventory on hand, net of provision | OPERATING ACTIVITIES (indirect) | BS movement | -84,122.4338 | 45,592.3641 | 17,430.3069 | 105,647.3995 | -45,683.3949 | 63,522.9066 | 57,244.7472 | 82,169.3926 | -130,728.6866 | -107,603.6141 | 150,833.0622 | 12,899.2287 | -115,656.4647 | 70,811.8654 | 3,485.2131 | 5,567.5048 | 11,984.1003 | 29,830.4659 | -4,629.7718 | -91,900.2329 | -72,187.7877 | -314,662.4751 | 117,764.5651 | 0 | 167,201.2784 | -359,593.0176 |
| of which provision movement (included above) | OPERATING ACTIVITIES (indirect) | memo | -7,509.7362 | -4,560.7441 | 5,002.6831 | 9,585.7805 | 10,256.2149 | -4,662.4266 | 7,402.0828 | -4,488.2726 | 3,352.8811 | -3,050.218 | 6,671.755 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 18,000 | 0 |
| (Increase) / decrease in inventory in transit | OPERATING ACTIVITIES (indirect) | BS movement | 113,000 | -36,000 | 77,000 | -194,000 | 142,000 | 6,000 | -108,000 | -80,000 | -46,000 | 190,000 | -172,179.4526 | 55,153.0572 | 156,495.8892 | -73,279.354 | -6,288.7769 | -6,310.3551 | 16,043.0496 | -25,969.5486 | -75,629.5336 | -6,604.4058 | -234,399.647 | 277,970.5038 | -72,504.423 | 0 | -53,026.3954 | -50,476.6014 |
| (Increase) / decrease in supplier deposits | OPERATING ACTIVITIES (indirect) | BS movement | -11,700 | -7,200 | -27,000 | 55,200 | -46,200 | -63,000 | -6,400 | 25,800 | 24,946.1642 | -24,307.9186 | 55,094.6839 | -4,435.0394 | -23,870.4393 | -3,779.7396 | 2,919.8084 | -2,977.9497 | -30,479.7247 | -24,670.1818 | -72,301.2158 | 13,071.257 | 61,639.8242 | -21,751.3269 | 0 | 0 | -29,202.1099 | -102,199.6882 |
| (Increase) / decrease in other receivables | OPERATING ACTIVITIES (indirect) | BS movement | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Increase / (decrease) in trade payables | OPERATING ACTIVITIES (indirect) | BS movement | -32,311.5635 | -31,856.823 | 5,793.536 | -7,791.8785 | 17,945.0235 | -6,589.8755 | -6,391.2455 | 4,502.112 | 29,556.9311 | 16,027.0091 | -16,569.5922 | 9,259.8832 | -7,831.3817 | -28,691.6435 | 12,229.237 | 6,787.2228 | 1,494.8268 | 1,229.6641 | 267.3295 | 13,020.8373 | 11,861.3779 | 44,355.3644 | -16,062.0071 | -1,447.5067 | -18,426.4833 | 37,213.3206 |
| Increase / (decrease) in wage tax and social charges payable | OPERATING ACTIVITIES (indirect) | BS movement | -1,884 | 32 | 64 | 992 | 32 | 96 | -32 | 128 | 288 | 864 | 1,344 | 0 | 534.72 | 1,516.16 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,924 | 2,050.88 |
| Increase / (decrease) in refund liability | OPERATING ACTIVITIES (indirect) | BS movement | -10,030.6539 | 283.2038 | 470.81 | 868.3872 | 923.1214 | 290.4527 | -1,722.5881 | 1,729.5774 | 8.7698 | 1,625.6904 | 7,046.6125 | -2,609.969 | -6,484.7785 | 786.916 | 662.6978 | 1,409.62 | 833.9023 | 594.8435 | -794.4565 | 215.1572 | 3,193.5301 | 2,543.3959 | 10,897.2632 | -3,938.0034 | -1,116.5857 | 9,920.0875 |
| Increase / (decrease) in VAT payable | OPERATING ACTIVITIES (indirect) | BS movement | 6,019.7679 | 41,763.2348 | 47,158.4776 | -82,626.8145 | 57,231.0401 | 52,555.1315 | -113,695.1561 | 47,599.2156 | 56,778.0796 | -84,838.368 | 98,307.7092 | 87,932.0934 | -197,938.016 | 46,101.9682 | 61,205.3015 | -96,982.4173 | 71,041.0006 | 70,807.9284 | -138,231.8264 | 69,288.2726 | 80,741.1008 | -124,378.5798 | 138,819.1858 | 124,308.6907 | 214,184.4109 | 104,782.6089 |
| Cash generated from operations before interest and tax | OPERATING ACTIVITIES (indirect) | 28,516 | -8,152 | 111,593 | -116,996.4802 | 136,087 | 51,301 | -149,969.8373 | 68,746 | -68,104.5667 | 4,115.6229 | 128,061.6029 | 253,683.2017 | -107,933.4446 | 8,326.6994 | 86,608.6686 | -80,976.9483 | 100,607.9674 | 85,220.5091 | -243,323.7062 | 34,943.9356 | -125,047.8118 | -78,512.4153 | 215,653.176 | 309,492.1819 | 438,880.5432 | 205,058.8118 | |
| Interest paid | OPERATING ACTIVITIES (indirect) | Debt | -2,500 | -2,455.1777 | -2,410.0754 | -2,364.6911 | -2,319.0231 | -2,273.0698 | -2,226.8292 | -2,180.2996 | -2,133.4792 | -2,086.3662 | -2,038.9588 | -1,991.255 | -1,943.2531 | -1,894.9512 | -1,846.3474 | -1,797.4398 | -1,748.2265 | -1,698.7057 | -1,648.8753 | -1,598.7336 | -1,548.2784 | -1,497.5079 | -1,446.42 | -1,395.0129 | -26,979.2252 | -20,063.7518 |
| Corporate income tax paid | OPERATING ACTIVITIES (indirect) | BS | 0 | 0 | 0 | -18,400 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -30,726.4545 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -18,400 | -30,726.4545 |
| NET CASH FROM OPERATING ACTIVITIES | OPERATING ACTIVITIES (indirect) | 26,016 | -10,607.1777 | 109,182.9246 | -137,761.1713 | 133,767.9769 | 49,027.9302 | -152,196.6666 | 66,565.7004 | -70,238.0459 | 2,029.2567 | 126,022.6441 | 251,691.9467 | -109,876.6977 | 6,431.7482 | 84,762.3212 | -113,500.8426 | 98,859.7409 | 83,521.8034 | -244,972.5815 | 33,345.202 | -126,596.0902 | -80,009.9232 | 214,206.7559 | 308,097.169 | 393,501.3181 | 154,268.6055 | |
| Capital expenditure | INVESTING ACTIVITIES | Fixed_Assets | -2,400 | 0 | -6,800 | 0 | -1,200 | 0 | -3,500 | 0 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -31,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -19,900 | -48,000 |
| NET CASH FROM INVESTING ACTIVITIES | INVESTING ACTIVITIES | -2,400 | 0 | -6,800 | 0 | -1,200 | 0 | -3,500 | 0 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -31,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -1,500 | -19,900 | -48,000 | |
| Term loan drawdowns | FINANCING ACTIVITIES | Debt | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Term loan principal repaid | FINANCING ACTIVITIES | Debt | -7,171.5608 | -7,216.383 | -7,261.4854 | -7,306.8697 | -7,352.5376 | -7,398.491 | -7,444.7316 | -7,491.2611 | -7,538.0815 | -7,585.1945 | -7,632.602 | -7,680.3058 | -7,728.3077 | -7,776.6096 | -7,825.2134 | -7,874.121 | -7,923.3342 | -7,972.8551 | -8,022.6854 | -8,072.8272 | -8,123.2824 | -8,174.0529 | -8,225.1407 | -8,276.5479 | -89,079.5041 | -95,994.9775 |
| Dividends paid | FINANCING ACTIVITIES | BS | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| NET CASH FROM FINANCING ACTIVITIES | FINANCING ACTIVITIES | -7,171.5608 | -7,216.383 | -7,261.4854 | -7,306.8697 | -7,352.5376 | -7,398.491 | -7,444.7316 | -7,491.2611 | -7,538.0815 | -7,585.1945 | -7,632.602 | -7,680.3058 | -7,728.3077 | -7,776.6096 | -7,825.2134 | -7,874.121 | -7,923.3342 | -7,972.8551 | -8,022.6854 | -8,072.8272 | -8,123.2824 | -8,174.0529 | -8,225.1407 | -8,276.5479 | -89,079.5041 | -95,994.9775 | |
| NET CASH FLOW FOR THE MONTH | CASH | 16,444.4392 | -17,823.5608 | 95,121.4392 | -145,068.041 | 125,215.4392 | 41,629.4392 | -163,141.3981 | 59,074.4392 | -79,276.1274 | -7,055.9379 | 116,890.0421 | 242,511.6409 | -119,105.0054 | -32,844.8614 | 75,437.1078 | -122,874.9636 | 89,436.4067 | 74,048.9483 | -254,495.267 | 23,772.3748 | -136,219.3726 | -89,683.9761 | 204,481.6152 | 298,320.6211 | 284,521.8139 | 10,273.6279 | |
| Opening cash | CASH | 380,000 | 396,444.4392 | 378,620.8784 | 473,742.3177 | 328,674.2766 | 453,889.7159 | 495,519.1551 | 332,377.757 | 391,452.1962 | 312,176.0688 | 305,120.1309 | 422,010.173 | 664,521.8139 | 545,416.8086 | 512,571.9472 | 588,009.055 | 465,134.0914 | 554,570.4981 | 628,619.4464 | 374,124.1794 | 397,896.5542 | 261,677.1816 | 171,993.2055 | 376,474.8207 | |||
| CLOSING CASH (to balance sheet) | CASH | 396,444.4392 | 378,620.8784 | 473,742.3177 | 328,674.2766 | 453,889.7159 | 495,519.1551 | 332,377.757 | 391,452.1962 | 312,176.0688 | 305,120.1309 | 422,010.173 | 664,521.8139 | 545,416.8086 | 512,571.9472 | 588,009.055 | 465,134.0914 | 554,570.4981 | 628,619.4464 | 374,124.1794 | 397,896.5542 | 261,677.1816 | 171,993.2055 | 376,474.8207 | 674,795.4419 | 664,521.8139 | 674,795.4419 | |
| Free cash flow (operating less capex) | CASH | memo | 23,616 | -10,607.1777 | 102,382.9246 | -137,761.1713 | 132,567.9769 | 49,027.9302 | -155,696.6666 | 66,565.7004 | -71,738.0459 | 529.2567 | 124,522.6441 | 250,191.9467 | -111,376.6977 | -25,068.2518 | 83,262.3212 | -115,000.8426 | 97,359.7409 | 82,021.8034 | -246,472.5815 | 31,845.202 | -128,096.0902 | -81,509.9232 | 212,706.7559 | 306,597.169 | 373,601.3181 | 106,268.6055 |
| Payouts received from Shopify Payments, Amazon and Walmart | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | 312,453 | 239,161 | 279,131 | 294,398 | 326,785 | 319,701 | 321,425 | 298,658 | 325,151.176 | 392,957.3003 | 518,492.8592 | 563,458.6858 | 415,067.2059 | 324,657.7715 | 379,718.9738 | 397,271.2811 | 439,861.5607 | 442,878.5853 | 448,474.9556 | 441,657.1188 | 480,615.4369 | 573,333.6611 | 752,629.4954 | 830,529.1307 | 4,191,772.0213 | 5,926,695.1771 |
| Paid to inventory suppliers (deposits and balances) | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -52,700 | -91,200 | -27,000 | -138,800 | -46,200 | -109,000 | -160,400 | -88,200 | -247,053.8358 | -52,307.9186 | -179,084.7687 | -113,461.4348 | -74,400.9455 | -127,589.5998 | -127,178.8287 | -139,386.9419 | -150,845.6672 | -171,005.673 | -294,266.2406 | -215,498.1735 | -401,329.2533 | -206,749.9007 | -257,502.9968 | -257,502.9968 | -1,305,407.958 | -2,423,257.218 |
| Paid to logistics, media and other opex suppliers | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -145,951 | -111,846 | -94,598 | -92,282 | -96,450 | -111,411 | -101,453 | -93,444 | -96,828.3142 | -133,460.847 | -155,744.0001 | -139,458.1333 | -138,022.2628 | -121,012.5626 | -102,901.2557 | -113,535.6842 | -125,277.5731 | -123,519.8899 | -127,293.5698 | -128,087.8975 | -141,091.0218 | -162,794.9689 | -215,647.2987 | -199,841.2713 | -1,372,926.2946 | -1,699,025.2562 |
| Net salaries paid | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -29,784 | -29,852 | -29,988 | -32,096 | -32,164 | -32,368 | -32,300 | -32,572 | -33,184 | -35,020 | -37,876 | -37,876 | -39,012.28 | -42,234.12 | -42,234.12 | -42,234.12 | -42,234.12 | -42,234.12 | -42,234.12 | -42,234.12 | -42,234.12 | -42,234.12 | -42,234.12 | -42,234.12 | -395,080 | -503,587.6 |
| Wage tax and social charges remitted | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -15,900 | -14,016 | -14,048 | -14,112 | -15,104 | -15,136 | -15,232 | -15,200 | -15,328 | -15,616 | -16,480 | -17,824 | -17,824 | -18,358.72 | -19,874.88 | -19,874.88 | -19,874.88 | -19,874.88 | -19,874.88 | -19,874.88 | -19,874.88 | -19,874.88 | -19,874.88 | -19,874.88 | -183,996 | -234,931.52 |
| VAT paid | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -38,700 | 0 | 0 | -133,641.4802 | 0 | 0 | -160,800.8373 | 0 | 0 | -151,482.9763 | 0 | 0 | -252,884.4109 | 0 | 0 | -162,253.6646 | 0 | 0 | -207,120.1763 | 0 | 0 | -218,917.7232 | 0 | 0 | -484,625.2939 | -841,175.975 |
| Corporate income tax paid | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | 0 | 0 | 0 | -18,400 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -30,726.4545 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -18,400 | -30,726.4545 |
| Interest paid | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -2,500 | -2,455.1777 | -2,410.0754 | -2,364.6911 | -2,319.0231 | -2,273.0698 | -2,226.8292 | -2,180.2996 | -2,133.4792 | -2,086.3662 | -2,038.9588 | -1,991.255 | -1,943.2531 | -1,894.9512 | -1,846.3474 | -1,797.4398 | -1,748.2265 | -1,698.7057 | -1,648.8753 | -1,598.7336 | -1,548.2784 | -1,497.5079 | -1,446.42 | -1,395.0129 | -26,979.2252 | -20,063.7518 |
| Bank charges and FX costs paid in the month | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -398 | -399 | -476 | -463 | -528 | -485 | -474 | -496 | -546.5926 | -638.9354 | -931.4875 | -840.916 | -541.7514 | -521.0697 | -606.2209 | -647.9387 | -706.353 | -708.5134 | -694.6751 | -703.1122 | -818.9737 | -959.4836 | -1,402.024 | -1,268.6806 | -6,676.9316 | -9,578.7962 |
| Capex paid, VAT-inclusive | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -2,904 | 0 | -8,228 | 0 | -1,452 | 0 | -4,235 | 0 | -1,815 | -1,815 | -1,815 | -1,815 | -1,815 | -38,115 | -1,815 | -1,815 | -1,815 | -1,815 | -1,815 | -1,815 | -1,815 | -1,815 | -1,815 | -1,815 | -24,079 | -58,080 |
| Term loan principal repaid net of drawdowns | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | -7,171.5608 | -7,216.383 | -7,261.4854 | -7,306.8697 | -7,352.5376 | -7,398.491 | -7,444.7316 | -7,491.2611 | -7,538.0815 | -7,585.1945 | -7,632.602 | -7,680.3058 | -7,728.3077 | -7,776.6096 | -7,825.2134 | -7,874.121 | -7,923.3342 | -7,972.8551 | -8,022.6854 | -8,072.8272 | -8,123.2824 | -8,174.0529 | -8,225.1407 | -8,276.5479 | -89,079.5041 | -95,994.9775 |
| Dividends paid | DIRECT METHOD (built from the cash lines of each schedule) | schedule cash line | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| NET CASH FLOW, DIRECT METHOD | DIRECT METHOD (built from the cash lines of each schedule) | 16,444.4392 | -17,823.5608 | 95,121.4392 | -145,068.041 | 125,215.4392 | 41,629.4392 | -163,141.3981 | 59,074.4392 | -79,276.1274 | -7,055.9379 | 116,890.0421 | 242,511.6409 | -119,105.0054 | -32,844.8614 | 75,437.1078 | -122,874.9636 | 89,436.4067 | 74,048.9483 | -254,495.267 | 23,772.3748 | -136,219.3726 | -89,683.9761 | 204,481.6152 | 298,320.6211 | 284,521.8139 | 10,273.6279 | |
| CHECK: indirect less direct (must be zero) | DIRECT METHOD (built from the cash lines of each schedule) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Operating drivers
Upside · EUR · 2026-01 to 2027-12 · A: actual · F: forecast
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Landed unit cost: Cookware | LANDED UNIT COST BY CATEGORY (EUR) | A: Inputs; F: last actual x cost inflation | 39.9 | 40.18 | 40.36 | 40.66 | 41.06 | 40.76 | 40.81 | 41.35 | 41.3843 | 41.4186 | 41.453 | 41.4874 | 41.5218 | 41.5562 | 41.5907 | 41.6252 | 41.6597 | 41.6943 | 41.7289 | 41.7635 | 41.7981 | 41.8328 | 41.8675 | 41.9023 | 40.9019 | 41.7118 |
| Landed unit cost: Knives | LANDED UNIT COST BY CATEGORY (EUR) | A: Inputs; F: last actual x cost inflation | 20.88 | 21.13 | 21.32 | 21.19 | 21.39 | 21.32 | 21.58 | 21.57 | 21.5879 | 21.6058 | 21.6237 | 21.6417 | 21.6596 | 21.6776 | 21.6956 | 21.7136 | 21.7316 | 21.7496 | 21.7676 | 21.7857 | 21.8038 | 21.8219 | 21.84 | 21.8581 | 21.4033 | 21.7587 |
| Landed unit cost: Textiles | LANDED UNIT COST BY CATEGORY (EUR) | A: Inputs; F: last actual x cost inflation | 14.67 | 14.61 | 14.66 | 14.69 | 14.72 | 14.74 | 14.84 | 14.94 | 14.9524 | 14.9648 | 14.9772 | 14.9896 | 15.0021 | 15.0145 | 15.027 | 15.0394 | 15.0519 | 15.0644 | 15.0769 | 15.0894 | 15.1019 | 15.1144 | 15.127 | 15.1395 | 14.8128 | 15.0707 |
| Landed unit cost: Tableware | LANDED UNIT COST BY CATEGORY (EUR) | A: Inputs; F: last actual x cost inflation | 12.93 | 13.12 | 13.14 | 13.17 | 13.3 | 13.26 | 13.38 | 13.41 | 13.4211 | 13.4323 | 13.4434 | 13.4546 | 13.4657 | 13.4769 | 13.4881 | 13.4993 | 13.5104 | 13.5217 | 13.5329 | 13.5441 | 13.5553 | 13.5666 | 13.5778 | 13.5891 | 13.2884 | 13.5273 |
| Landed unit cost: Storage | LANDED UNIT COST BY CATEGORY (EUR) | A: Inputs; F: last actual x cost inflation | 10.52 | 10.59 | 10.55 | 10.65 | 10.66 | 10.7 | 10.78 | 10.82 | 10.829 | 10.838 | 10.8469 | 10.8559 | 10.865 | 10.874 | 10.883 | 10.892 | 10.901 | 10.9101 | 10.9191 | 10.9282 | 10.9373 | 10.9463 | 10.9554 | 10.9645 | 10.72 | 10.9147 |
| Units sold: Cookware | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: channel units x mix | 502 | 520 | 571 | 566 | 688 | 636 | 578 | 579 | 647.9113 | 750.1467 | 1,083.0115 | 968.0614 | 617.4049 | 587.7728 | 676.7213 | 715.6457 | 771.772 | 765.6572 | 742.337 | 742.8295 | 855.2429 | 990.1936 | 1,429.5752 | 1,277.8411 | 8,089.1309 | 10,172.9933 |
| Units sold: Knives | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: channel units x mix | 346 | 316 | 369 | 379 | 395 | 414 | 369 | 388 | 423.1479 | 489.9173 | 707.3098 | 632.2364 | 403.2243 | 383.8717 | 441.9635 | 467.3849 | 504.0407 | 500.0472 | 484.8169 | 485.1385 | 558.5552 | 646.6909 | 933.649 | 834.5521 | 5,228.6114 | 6,643.9348 |
| Units sold: Textiles | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: channel units x mix | 630 | 623 | 751 | 751 | 795 | 754 | 744 | 733 | 806.1852 | 933.395 | 1,347.5732 | 1,204.5427 | 768.2267 | 731.3559 | 842.033 | 890.4661 | 960.3031 | 952.6945 | 923.6776 | 924.2903 | 1,064.1645 | 1,232.0814 | 1,778.7966 | 1,589.9963 | 10,072.6961 | 12,658.0859 |
| Units sold: Tableware | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: channel units x mix | 449 | 448 | 526 | 483 | 583 | 548 | 521 | 535 | 579.615 | 671.0738 | 968.8514 | 866.0181 | 552.3243 | 525.8157 | 605.3881 | 640.2096 | 690.4196 | 684.9494 | 664.0873 | 664.5279 | 765.0918 | 885.8174 | 1,278.8838 | 1,143.1439 | 7,178.5583 | 9,100.6588 |
| Units sold: Storage | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: channel units x mix | 369 | 363 | 432 | 451 | 468 | 469 | 447 | 432 | 487.1079 | 563.9697 | 814.2217 | 727.8008 | 464.1728 | 441.895 | 508.7676 | 538.0315 | 580.2279 | 575.6308 | 558.0983 | 558.4686 | 642.9824 | 744.44 | 1,074.7727 | 960.697 | 6,024.1001 | 7,648.1846 |
| Total units sold | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | sum | 2,296 | 2,270 | 2,649 | 2,630 | 2,929 | 2,821 | 2,659 | 2,667 | 2,943.9672 | 3,408.5025 | 4,920.9677 | 4,398.6595 | 2,805.3531 | 2,670.711 | 3,074.8734 | 3,251.7377 | 3,506.7634 | 3,478.9791 | 3,373.0172 | 3,375.2547 | 3,886.0367 | 4,499.2233 | 6,495.6773 | 5,806.2305 | 36,593.0969 | 46,223.8576 |
| Gross unit price ex VAT (EUR): Cookware | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: last actual x price change | 118.53 | 119.7 | 116.56 | 119.15 | 118.83 | 114.96 | 116.58 | 120.32 | 120.7139 | 121.1091 | 121.5056 | 121.9033 | 122.3024 | 122.7028 | 123.1045 | 123.5075 | 123.9118 | 124.3175 | 124.7245 | 125.1328 | 125.5425 | 125.9534 | 126.3658 | 126.7795 | 119.1552 | 124.5288 |
| Gross unit price ex VAT (EUR): Knives | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: last actual x price change | 71.3 | 71.43 | 72.25 | 71.68 | 73.46 | 71.4 | 71.53 | 73.1 | 73.3393 | 73.5794 | 73.8203 | 74.062 | 74.3044 | 74.5477 | 74.7917 | 75.0366 | 75.2822 | 75.5287 | 75.7759 | 76.024 | 76.2729 | 76.5226 | 76.7731 | 77.0244 | 72.5792 | 75.657 |
| Gross unit price ex VAT (EUR): Textiles | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: last actual x price change | 45.84 | 46.37 | 46.55 | 45.86 | 46.29 | 46.3 | 47.13 | 45.48 | 45.6289 | 45.7783 | 45.9281 | 46.0785 | 46.2293 | 46.3807 | 46.5325 | 46.6849 | 46.8377 | 46.991 | 47.1449 | 47.2992 | 47.454 | 47.6094 | 47.7653 | 47.9216 | 46.1028 | 47.0709 |
| Gross unit price ex VAT (EUR): Tableware | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: last actual x price change | 37.58 | 38.06 | 37.9 | 38.44 | 36.97 | 37.49 | 38.03 | 37.83 | 37.9538 | 38.0781 | 38.2028 | 38.3278 | 38.4533 | 38.5792 | 38.7055 | 38.8322 | 38.9593 | 39.0869 | 39.2148 | 39.3432 | 39.472 | 39.6012 | 39.7309 | 39.8609 | 37.9052 | 39.1533 |
| Gross unit price ex VAT (EUR): Storage | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: last actual x price change | 29.08 | 29.37 | 29.16 | 29.38 | 28.63 | 28.73 | 29.41 | 29.29 | 29.3859 | 29.4821 | 29.5786 | 29.6754 | 29.7726 | 29.8701 | 29.9678 | 30.066 | 30.1644 | 30.2631 | 30.3622 | 30.4616 | 30.5613 | 30.6614 | 30.7618 | 30.8625 | 29.2643 | 30.3146 |
| Gross sales ex VAT (EUR): Cookware | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x price | 59,502.06 | 62,244 | 66,555.76 | 67,438.9 | 81,755.04 | 73,114.56 | 67,383.24 | 69,665.28 | 78,211.8947 | 90,849.5765 | 131,591.9262 | 118,009.92 | 75,510.1188 | 72,121.369 | 83,307.4338 | 88,387.6258 | 95,631.6982 | 95,184.5959 | 92,587.6043 | 92,952.3304 | 107,369.289 | 124,718.2987 | 180,649.3963 | 162,004.0182 | 966,322.1575 | 1,270,423.7784 |
| Gross sales ex VAT (EUR): Knives | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x price | 24,669.8 | 22,571.88 | 26,660.25 | 27,166.72 | 29,016.7 | 29,559.6 | 26,394.57 | 28,362.8 | 31,033.3719 | 36,047.825 | 52,213.8123 | 46,824.6646 | 29,961.3455 | 28,616.7376 | 33,055.2097 | 35,070.9579 | 37,945.3032 | 37,767.8993 | 36,737.4498 | 36,882.168 | 42,602.6129 | 49,486.4542 | 71,679.1215 | 64,280.8996 | 380,521.9938 | 504,086.1591 |
| Gross sales ex VAT (EUR): Textiles | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x price | 28,879.2 | 28,888.51 | 34,959.05 | 34,440.86 | 36,800.55 | 34,910.2 | 35,064.72 | 33,336.84 | 36,785.3354 | 42,729.2058 | 61,891.5213 | 55,503.5076 | 35,514.6114 | 33,920.7835 | 39,181.9161 | 41,571.2786 | 44,978.3771 | 44,768.0918 | 43,546.651 | 43,718.1923 | 50,498.9084 | 58,658.6537 | 84,964.6804 | 76,195.2152 | 464,189.5001 | 597,517.3596 |
| Gross sales ex VAT (EUR): Tableware | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x price | 16,873.42 | 17,050.88 | 19,935.4 | 18,566.52 | 21,553.51 | 20,544.52 | 19,813.63 | 20,239.05 | 21,998.618 | 25,553.2121 | 37,012.7911 | 33,192.5875 | 21,238.691 | 20,285.5391 | 23,431.8376 | 24,860.7405 | 26,898.2769 | 26,772.5207 | 26,042.0662 | 26,144.6525 | 30,199.7028 | 35,079.4496 | 50,811.1597 | 45,566.7841 | 272,334.1388 | 357,331.4208 |
| Gross sales ex VAT (EUR): Storage | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x price | 10,730.52 | 10,661.31 | 12,597.12 | 13,250.38 | 13,398.84 | 13,474.37 | 13,146.27 | 12,653.28 | 14,314.0971 | 16,627.0062 | 24,083.544 | 21,597.8076 | 13,819.6265 | 13,199.428 | 15,246.6667 | 16,176.4276 | 17,502.2152 | 17,420.3879 | 16,945.0946 | 17,011.8456 | 19,650.3924 | 22,825.5541 | 33,061.8892 | 29,649.4702 | 176,534.5448 | 232,508.9982 |
| Total gross sales ex VAT (EUR) | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | sum | 140,655 | 141,416.58 | 160,707.58 | 160,863.38 | 182,524.64 | 171,603.25 | 161,802.43 | 164,257.25 | 182,343.3171 | 211,806.8257 | 306,793.5949 | 275,128.4873 | 176,044.3931 | 168,143.8573 | 194,223.0639 | 206,067.0304 | 222,955.8707 | 221,913.4956 | 215,858.866 | 216,709.1888 | 250,320.9057 | 290,768.4103 | 421,166.2471 | 377,696.3873 | 2,259,902.3349 | 2,961,867.7161 |
| Gross sales ex VAT (EUR): Cookware | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | = local currency | 59,502.06 | 62,244 | 66,555.76 | 67,438.9 | 81,755.04 | 73,114.56 | 67,383.24 | 69,665.28 | 78,211.8947 | 90,849.5765 | 131,591.9262 | 118,009.92 | 75,510.1188 | 72,121.369 | 83,307.4338 | 88,387.6258 | 95,631.6982 | 95,184.5959 | 92,587.6043 | 92,952.3304 | 107,369.289 | 124,718.2987 | 180,649.3963 | 162,004.0182 | 966,322.1575 | 1,270,423.7784 |
| Gross sales ex VAT (EUR): Knives | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | = local currency | 24,669.8 | 22,571.88 | 26,660.25 | 27,166.72 | 29,016.7 | 29,559.6 | 26,394.57 | 28,362.8 | 31,033.3719 | 36,047.825 | 52,213.8123 | 46,824.6646 | 29,961.3455 | 28,616.7376 | 33,055.2097 | 35,070.9579 | 37,945.3032 | 37,767.8993 | 36,737.4498 | 36,882.168 | 42,602.6129 | 49,486.4542 | 71,679.1215 | 64,280.8996 | 380,521.9938 | 504,086.1591 |
| Gross sales ex VAT (EUR): Textiles | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | = local currency | 28,879.2 | 28,888.51 | 34,959.05 | 34,440.86 | 36,800.55 | 34,910.2 | 35,064.72 | 33,336.84 | 36,785.3354 | 42,729.2058 | 61,891.5213 | 55,503.5076 | 35,514.6114 | 33,920.7835 | 39,181.9161 | 41,571.2786 | 44,978.3771 | 44,768.0918 | 43,546.651 | 43,718.1923 | 50,498.9084 | 58,658.6537 | 84,964.6804 | 76,195.2152 | 464,189.5001 | 597,517.3596 |
| Gross sales ex VAT (EUR): Tableware | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | = local currency | 16,873.42 | 17,050.88 | 19,935.4 | 18,566.52 | 21,553.51 | 20,544.52 | 19,813.63 | 20,239.05 | 21,998.618 | 25,553.2121 | 37,012.7911 | 33,192.5875 | 21,238.691 | 20,285.5391 | 23,431.8376 | 24,860.7405 | 26,898.2769 | 26,772.5207 | 26,042.0662 | 26,144.6525 | 30,199.7028 | 35,079.4496 | 50,811.1597 | 45,566.7841 | 272,334.1388 | 357,331.4208 |
| Gross sales ex VAT (EUR): Storage | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | = local currency | 10,730.52 | 10,661.31 | 12,597.12 | 13,250.38 | 13,398.84 | 13,474.37 | 13,146.27 | 12,653.28 | 14,314.0971 | 16,627.0062 | 24,083.544 | 21,597.8076 | 13,819.6265 | 13,199.428 | 15,246.6667 | 16,176.4276 | 17,502.2152 | 17,420.3879 | 16,945.0946 | 17,011.8456 | 19,650.3924 | 22,825.5541 | 33,061.8892 | 29,649.4702 | 176,534.5448 | 232,508.9982 |
| Total gross sales ex VAT (EUR) | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | sum | 140,655 | 141,416.58 | 160,707.58 | 160,863.38 | 182,524.64 | 171,603.25 | 161,802.43 | 164,257.25 | 182,343.3171 | 211,806.8257 | 306,793.5949 | 275,128.4873 | 176,044.3931 | 168,143.8573 | 194,223.0639 | 206,067.0304 | 222,955.8707 | 221,913.4956 | 215,858.866 | 216,709.1888 | 250,320.9057 | 290,768.4103 | 421,166.2471 | 377,696.3873 | 2,259,902.3349 | 2,961,867.7161 |
| Cost of goods shipped (EUR): Cookware | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x landed unit cost | 20,029.8 | 20,893.6 | 23,045.56 | 23,013.56 | 28,249.28 | 25,923.36 | 23,588.18 | 23,941.65 | 26,813.3555 | 31,070.0489 | 44,894.0663 | 40,162.3286 | 25,635.7597 | 24,425.6241 | 28,145.3163 | 29,788.9034 | 32,151.8217 | 31,923.5409 | 30,976.8963 | 31,023.1582 | 35,747.5656 | 41,422.5892 | 59,852.7692 | 53,544.4165 | 331,624.7893 | 424,638.3611 |
| Cost of goods shipped (EUR): Knives | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x landed unit cost | 7,224.48 | 6,677.08 | 7,867.08 | 8,031.01 | 8,449.05 | 8,826.48 | 7,963.02 | 8,369.16 | 9,134.8707 | 10,585.0563 | 15,294.6724 | 13,682.647 | 8,733.6831 | 8,321.4097 | 9,588.6479 | 10,148.591 | 10,953.5986 | 10,875.8271 | 10,553.3208 | 10,569.0814 | 12,178.6096 | 14,111.9971 | 20,390.8573 | 18,241.7049 | 112,104.6064 | 144,667.3285 |
| Cost of goods shipped (EUR): Textiles | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x landed unit cost | 9,242.1 | 9,102.03 | 11,009.66 | 11,032.19 | 11,702.4 | 11,113.96 | 11,040.96 | 10,951.02 | 12,054.3981 | 13,968.0667 | 20,182.8879 | 18,055.6551 | 11,524.99 | 10,980.953 | 12,653.2037 | 13,392.106 | 14,454.396 | 14,351.7685 | 13,926.1884 | 13,946.9862 | 16,070.9236 | 18,622.2266 | 26,907.8261 | 24,071.7993 | 149,455.3278 | 190,903.3675 |
| Cost of goods shipped (EUR): Tableware | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x landed unit cost | 5,805.57 | 5,877.76 | 6,911.64 | 6,361.11 | 7,753.9 | 7,266.48 | 6,970.98 | 7,174.35 | 7,779.0848 | 9,014.0357 | 13,024.6566 | 11,651.8859 | 7,437.4409 | 7,086.3567 | 8,165.513 | 8,642.3501 | 9,327.8794 | 9,261.6506 | 8,987.0103 | 9,000.4318 | 10,371.0758 | 12,017.5124 | 17,364.4722 | 15,534.2943 | 95,591.453 | 123,195.9876 |
| Cost of goods shipped (EUR): Storage | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x landed unit cost | 3,881.88 | 3,844.17 | 4,557.6 | 4,803.15 | 4,988.88 | 5,018.3 | 4,818.66 | 4,674.24 | 5,274.8792 | 6,112.2806 | 8,831.8217 | 7,900.9668 | 5,043.2157 | 4,805.1508 | 5,536.9102 | 5,860.2462 | 6,325.0933 | 6,280.1845 | 6,093.9551 | 6,103.056 | 7,032.4689 | 8,148.8926 | 11,774.5847 | 10,533.5689 | 64,706.8283 | 83,537.327 |
| Total cost of goods shipped (EUR) | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | sum | 46,183.83 | 46,394.64 | 53,391.54 | 53,241.02 | 61,143.51 | 58,148.58 | 54,381.8 | 55,110.42 | 61,056.5883 | 70,749.4884 | 102,228.1049 | 91,453.4833 | 58,375.0894 | 55,619.4943 | 64,089.5911 | 67,832.1967 | 73,212.789 | 72,692.9716 | 70,537.371 | 70,642.7137 | 81,400.6435 | 94,323.2179 | 136,290.5094 | 121,925.7839 | 753,483.0048 | 966,942.3716 |
| Units sold: Cookware | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: channel units x mix | 470 | 405 | 495 | 505 | 550 | 537 | 441 | 434 | 535.1936 | 621.9426 | 901.2515 | 808.5829 | 517.6075 | 494.5938 | 571.5547 | 606.6732 | 656.6811 | 653.8959 | 636.3325 | 639.1178 | 738.5672 | 858.2808 | 1,243.727 | 1,115.8445 | 6,703.9707 | 8,732.876 |
| Units sold: Knives | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: channel units x mix | 515 | 451 | 506 | 590 | 636 | 580 | 526 | 503 | 609.863 | 708.7151 | 1,026.9926 | 921.3952 | 589.8232 | 563.5987 | 651.2971 | 691.3153 | 748.3002 | 745.1265 | 725.1127 | 728.2865 | 841.6109 | 978.0268 | 1,417.2499 | 1,271.5253 | 7,573.9659 | 9,951.273 |
| Units sold: Textiles | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: channel units x mix | 574 | 489 | 600 | 662 | 690 | 571 | 554 | 584 | 647.7662 | 752.762 | 1,090.8207 | 978.6602 | 626.481 | 598.6266 | 691.7754 | 734.2808 | 794.8074 | 791.4364 | 770.1787 | 773.5498 | 893.9174 | 1,038.8116 | 1,505.3325 | 1,350.5511 | 8,194.0091 | 10,569.7486 |
| Units sold: Tableware | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: channel units x mix | 614 | 542 | 618 | 685 | 761 | 685 | 679 | 634 | 757.3065 | 880.0576 | 1,275.2836 | 1,144.1563 | 732.4219 | 699.8572 | 808.7579 | 858.4512 | 929.2131 | 925.272 | 900.4196 | 904.3607 | 1,045.083 | 1,214.4796 | 1,759.8914 | 1,578.9357 | 9,274.8041 | 12,357.1432 |
| Units sold: Storage | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: channel units x mix | 444 | 369 | 432 | 434 | 489 | 485 | 403 | 418 | 495.0162 | 575.2529 | 833.5938 | 747.882 | 478.7502 | 457.4642 | 528.6476 | 561.1297 | 607.3835 | 604.8074 | 588.5625 | 591.1387 | 683.1223 | 793.849 | 1,150.3594 | 1,032.0771 | 6,125.7448 | 8,077.2918 |
| Total units sold | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | sum | 2,617 | 2,256 | 2,651 | 2,876 | 3,126 | 2,858 | 2,603 | 2,573 | 3,045.1455 | 3,538.7303 | 5,127.9422 | 4,600.6766 | 2,945.0838 | 2,814.1406 | 3,252.0327 | 3,451.8501 | 3,736.3853 | 3,720.5382 | 3,620.606 | 3,636.4533 | 4,202.3008 | 4,883.4478 | 7,076.5602 | 6,348.9337 | 37,872.4946 | 49,688.3326 |
| Gross unit price ex VAT (EUR): Cookware | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: last actual x price change | 108.02 | 110.39 | 109.04 | 108.35 | 111.4 | 109.46 | 108.06 | 109.13 | 109.3991 | 109.669 | 109.9394 | 110.2106 | 110.4824 | 110.7549 | 111.028 | 111.3018 | 111.5763 | 111.8515 | 112.1274 | 112.4039 | 112.6811 | 112.959 | 113.2376 | 113.5169 | 109.4223 | 111.9934 |
| Gross unit price ex VAT (EUR): Knives | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: last actual x price change | 65.67 | 65.86 | 65.27 | 65.58 | 65.69 | 65 | 66.26 | 66.66 | 66.8244 | 66.9892 | 67.1544 | 67.32 | 67.4861 | 67.6525 | 67.8194 | 67.9866 | 68.1543 | 68.3224 | 68.4909 | 68.6598 | 68.8291 | 68.9989 | 69.1691 | 69.3396 | 66.1898 | 68.4091 |
| Gross unit price ex VAT (EUR): Textiles | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: last actual x price change | 42.59 | 41.78 | 41.54 | 42.23 | 42.48 | 42.44 | 40.84 | 42.16 | 42.264 | 42.3682 | 42.4727 | 42.5775 | 42.6825 | 42.7877 | 42.8933 | 42.999 | 43.1051 | 43.2114 | 43.318 | 43.4248 | 43.5319 | 43.6393 | 43.7469 | 43.8548 | 42.1452 | 43.2662 |
| Gross unit price ex VAT (EUR): Tableware | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: last actual x price change | 35 | 35.01 | 34.96 | 34.35 | 34.62 | 34.87 | 34.79 | 35.18 | 35.2668 | 35.3537 | 35.4409 | 35.5283 | 35.616 | 35.7038 | 35.7919 | 35.8801 | 35.9686 | 36.0573 | 36.1463 | 36.2354 | 36.3248 | 36.4144 | 36.5042 | 36.5942 | 35.0308 | 36.1031 |
| Gross unit price ex VAT (EUR): Storage | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | A: Inputs; F: last actual x price change | 27.34 | 27.17 | 27.02 | 26.75 | 26.78 | 26.91 | 27.04 | 26.55 | 26.6155 | 26.6811 | 26.7469 | 26.8129 | 26.879 | 26.9453 | 27.0118 | 27.0784 | 27.1452 | 27.2121 | 27.2792 | 27.3465 | 27.4139 | 27.4816 | 27.5493 | 27.6173 | 26.868 | 27.2466 |
| Gross sales ex VAT (EUR): Cookware | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x price | 50,769.4 | 44,707.95 | 53,974.8 | 54,716.75 | 61,270 | 58,780.02 | 47,654.46 | 47,362.42 | 58,549.7222 | 68,207.7975 | 99,083.0689 | 89,114.3837 | 57,186.502 | 54,778.6629 | 63,458.574 | 67,523.8361 | 73,270.0678 | 73,139.2466 | 71,350.2905 | 71,839.3291 | 83,222.5751 | 96,950.5633 | 140,836.6741 | 126,667.185 | 734,190.7722 | 980,223.5066 |
| Gross sales ex VAT (EUR): Knives | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x price | 33,820.05 | 29,702.86 | 33,026.62 | 38,692.2 | 41,778.84 | 37,700 | 34,852.76 | 33,529.98 | 40,753.7278 | 47,476.263 | 68,967.0978 | 62,028.3615 | 39,804.8538 | 38,128.8695 | 44,170.5503 | 47,000.1895 | 50,999.8731 | 50,908.8145 | 49,663.6057 | 50,004.0026 | 57,927.3486 | 67,482.7603 | 98,029.8328 | 88,167.1131 | 502,328.7601 | 682,287.8139 |
| Gross sales ex VAT (EUR): Textiles | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x price | 24,446.66 | 20,430.42 | 24,924 | 27,956.26 | 29,311.2 | 24,233.24 | 22,625.36 | 24,621.44 | 27,377.1762 | 31,893.1811 | 46,330.1026 | 41,668.8602 | 26,739.7502 | 25,613.8723 | 29,672.4989 | 31,573.3686 | 34,260.2404 | 34,199.0699 | 33,362.5747 | 33,591.2435 | 38,913.9183 | 45,332.9676 | 65,853.6079 | 59,228.1179 | 345,817.9002 | 458,341.2302 |
| Gross sales ex VAT (EUR): Tableware | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x price | 21,490 | 18,975.42 | 21,605.28 | 23,529.75 | 26,345.82 | 23,885.95 | 23,622.41 | 22,304.12 | 26,707.7502 | 31,113.3298 | 45,197.2401 | 40,649.9743 | 26,085.9105 | 24,987.5625 | 28,946.9477 | 30,801.3374 | 33,422.5099 | 33,362.8352 | 32,546.7938 | 32,769.8712 | 37,962.3961 | 44,224.487 | 64,243.3571 | 57,779.8734 | 325,427.0444 | 447,133.8819 |
| Gross sales ex VAT (EUR): Storage | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x price | 12,138.96 | 10,025.73 | 11,672.64 | 11,609.5 | 13,095.42 | 13,051.35 | 10,897.12 | 11,097.9 | 13,175.093 | 15,348.3918 | 22,296.069 | 20,052.8755 | 12,868.3357 | 12,326.5141 | 14,279.7025 | 15,194.4841 | 16,487.5241 | 16,458.0862 | 16,055.5281 | 16,165.5736 | 18,727.0772 | 21,816.2041 | 31,691.6325 | 28,503.1573 | 164,461.0493 | 220,573.8195 |
| Total gross sales ex VAT (EUR) | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | sum | 142,665.07 | 123,842.38 | 145,203.34 | 156,504.46 | 171,801.28 | 157,650.56 | 139,652.11 | 138,915.86 | 166,563.4693 | 194,038.9632 | 281,873.5784 | 253,514.4553 | 162,685.3522 | 155,835.4813 | 180,528.2734 | 192,093.2157 | 208,440.2154 | 208,068.0524 | 202,978.7929 | 204,370.02 | 236,753.3153 | 275,806.9823 | 400,655.1044 | 360,345.4467 | 2,072,225.5262 | 2,788,560.2521 |
| Gross sales ex VAT (EUR): Cookware | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | = local currency | 50,769.4 | 44,707.95 | 53,974.8 | 54,716.75 | 61,270 | 58,780.02 | 47,654.46 | 47,362.42 | 58,549.7222 | 68,207.7975 | 99,083.0689 | 89,114.3837 | 57,186.502 | 54,778.6629 | 63,458.574 | 67,523.8361 | 73,270.0678 | 73,139.2466 | 71,350.2905 | 71,839.3291 | 83,222.5751 | 96,950.5633 | 140,836.6741 | 126,667.185 | 734,190.7722 | 980,223.5066 |
| Gross sales ex VAT (EUR): Knives | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | = local currency | 33,820.05 | 29,702.86 | 33,026.62 | 38,692.2 | 41,778.84 | 37,700 | 34,852.76 | 33,529.98 | 40,753.7278 | 47,476.263 | 68,967.0978 | 62,028.3615 | 39,804.8538 | 38,128.8695 | 44,170.5503 | 47,000.1895 | 50,999.8731 | 50,908.8145 | 49,663.6057 | 50,004.0026 | 57,927.3486 | 67,482.7603 | 98,029.8328 | 88,167.1131 | 502,328.7601 | 682,287.8139 |
| Gross sales ex VAT (EUR): Textiles | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | = local currency | 24,446.66 | 20,430.42 | 24,924 | 27,956.26 | 29,311.2 | 24,233.24 | 22,625.36 | 24,621.44 | 27,377.1762 | 31,893.1811 | 46,330.1026 | 41,668.8602 | 26,739.7502 | 25,613.8723 | 29,672.4989 | 31,573.3686 | 34,260.2404 | 34,199.0699 | 33,362.5747 | 33,591.2435 | 38,913.9183 | 45,332.9676 | 65,853.6079 | 59,228.1179 | 345,817.9002 | 458,341.2302 |
| Gross sales ex VAT (EUR): Tableware | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | = local currency | 21,490 | 18,975.42 | 21,605.28 | 23,529.75 | 26,345.82 | 23,885.95 | 23,622.41 | 22,304.12 | 26,707.7502 | 31,113.3298 | 45,197.2401 | 40,649.9743 | 26,085.9105 | 24,987.5625 | 28,946.9477 | 30,801.3374 | 33,422.5099 | 33,362.8352 | 32,546.7938 | 32,769.8712 | 37,962.3961 | 44,224.487 | 64,243.3571 | 57,779.8734 | 325,427.0444 | 447,133.8819 |
| Gross sales ex VAT (EUR): Storage | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | = local currency | 12,138.96 | 10,025.73 | 11,672.64 | 11,609.5 | 13,095.42 | 13,051.35 | 10,897.12 | 11,097.9 | 13,175.093 | 15,348.3918 | 22,296.069 | 20,052.8755 | 12,868.3357 | 12,326.5141 | 14,279.7025 | 15,194.4841 | 16,487.5241 | 16,458.0862 | 16,055.5281 | 16,165.5736 | 18,727.0772 | 21,816.2041 | 31,691.6325 | 28,503.1573 | 164,461.0493 | 220,573.8195 |
| Total gross sales ex VAT (EUR) | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | sum | 142,665.07 | 123,842.38 | 145,203.34 | 156,504.46 | 171,801.28 | 157,650.56 | 139,652.11 | 138,915.86 | 166,563.4693 | 194,038.9632 | 281,873.5784 | 253,514.4553 | 162,685.3522 | 155,835.4813 | 180,528.2734 | 192,093.2157 | 208,440.2154 | 208,068.0524 | 202,978.7929 | 204,370.02 | 236,753.3153 | 275,806.9823 | 400,655.1044 | 360,345.4467 | 2,072,225.5262 | 2,788,560.2521 |
| Cost of goods shipped (EUR): Cookware | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x landed unit cost | 18,753 | 16,272.9 | 19,978.2 | 20,533.3 | 22,583 | 21,888.12 | 17,997.21 | 17,945.9 | 22,148.6134 | 25,760.0129 | 37,359.568 | 33,545.9851 | 21,491.9895 | 20,553.4561 | 23,771.3632 | 25,252.8984 | 27,357.1634 | 27,263.7317 | 26,553.4471 | 26,691.7947 | 30,870.7374 | 35,904.306 | 52,071.7658 | 46,756.394 | 274,765.8094 | 364,539.0473 |
| Cost of goods shipped (EUR): Knives | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x landed unit cost | 10,753.2 | 9,529.63 | 10,787.92 | 12,502.1 | 13,604.04 | 12,365.6 | 11,351.08 | 10,849.71 | 13,165.6565 | 15,312.3573 | 22,207.4056 | 19,940.5222 | 12,775.3439 | 12,217.4576 | 14,130.2572 | 15,010.9165 | 16,261.7411 | 16,206.2031 | 15,783.9932 | 15,866.2303 | 18,350.2921 | 21,342.3636 | 30,952.6819 | 27,793.0999 | 162,369.2217 | 216,690.5804 |
| Cost of goods shipped (EUR): Textiles | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x landed unit cost | 8,420.58 | 7,144.29 | 8,796 | 9,724.78 | 10,156.8 | 8,416.54 | 8,221.36 | 8,724.96 | 9,685.6549 | 11,264.9307 | 16,337.4509 | 14,669.7597 | 9,398.5113 | 8,988.0879 | 10,395.2883 | 11,043.1681 | 11,963.3694 | 11,922.5115 | 11,611.9019 | 11,672.4017 | 13,499.8658 | 15,701.0605 | 22,771.139 | 20,446.711 | 121,563.1062 | 159,414.0164 |
| Cost of goods shipped (EUR): Tableware | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x landed unit cost | 7,939.02 | 7,111.04 | 8,120.52 | 9,021.45 | 10,121.3 | 9,083.1 | 9,085.02 | 8,501.94 | 10,163.9049 | 11,821.1609 | 17,144.1476 | 15,394.1105 | 9,862.583 | 9,431.894 | 10,908.5779 | 11,588.4482 | 12,554.0865 | 12,511.211 | 12,185.2645 | 12,248.7516 | 14,166.4507 | 16,476.334 | 23,895.5129 | 21,456.3113 | 123,506.7139 | 167,285.4255 |
| Cost of goods shipped (EUR): Storage | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | units x landed unit cost | 4,670.88 | 3,907.71 | 4,557.6 | 4,622.1 | 5,212.74 | 5,189.5 | 4,344.34 | 4,522.76 | 5,360.5181 | 6,234.5671 | 9,041.9494 | 8,118.967 | 5,201.5987 | 4,974.4502 | 5,753.2642 | 6,111.8327 | 6,621.1174 | 6,598.5046 | 6,426.598 | 6,460.0816 | 7,471.4902 | 8,689.7396 | 12,602.6691 | 11,316.2162 | 65,783.6316 | 88,227.5626 |
| Total cost of goods shipped (EUR) | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | sum | 50,536.68 | 43,965.57 | 52,240.24 | 56,403.73 | 61,677.88 | 56,942.86 | 50,999.01 | 50,545.27 | 60,524.348 | 70,393.0289 | 102,090.5214 | 91,669.3446 | 58,730.0264 | 56,165.3458 | 64,958.7508 | 69,007.2639 | 74,757.4778 | 74,502.1619 | 72,561.2047 | 72,939.2599 | 84,358.8362 | 98,113.8037 | 142,293.7687 | 127,768.7325 | 747,988.4828 | 996,156.6322 |
| Units sold: Cookware | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | A: Inputs; F: channel units x mix | 61 | 67 | 102 | 126 | 153 | 180 | 170 | 222 | 220.6583 | 265.5551 | 398.5156 | 370.2703 | 245.4652 | 242.9031 | 290.6947 | 319.5429 | 358.1986 | 369.3797 | 372.2576 | 387.2 | 463.3823 | 557.6657 | 836.8827 | 777.5677 | 2,335.9992 | 5,221.1402 |
| Units sold: Knives | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | A: Inputs; F: channel units x mix | 35 | 38 | 60 | 77 | 83 | 101 | 105 | 130 | 129.6174 | 155.9904 | 234.0931 | 217.5014 | 144.1893 | 142.6843 | 170.7577 | 187.7035 | 210.4104 | 216.9783 | 218.6688 | 227.4462 | 272.1966 | 327.5798 | 491.5954 | 456.753 | 1,366.2023 | 3,066.9635 |
| Units sold: Textiles | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | A: Inputs; F: channel units x mix | 49 | 59 | 76 | 98 | 120 | 133 | 145 | 164 | 170.5087 | 205.2017 | 307.9438 | 286.118 | 189.6776 | 187.6978 | 224.6277 | 246.9195 | 276.7899 | 285.4298 | 287.6536 | 299.2 | 358.0682 | 430.9235 | 646.6821 | 600.8477 | 1,813.7721 | 4,034.5175 |
| Units sold: Tableware | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | A: Inputs; F: channel units x mix | 63 | 72 | 92 | 121 | 130 | 170 | 177 | 213 | 216.0291 | 259.984 | 390.1551 | 362.5024 | 240.3155 | 237.8072 | 284.5962 | 312.8392 | 350.684 | 361.6305 | 364.448 | 379.0769 | 453.661 | 545.9664 | 819.3257 | 761.2551 | 2,266.6706 | 5,111.6058 |
| Units sold: Storage | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | A: Inputs; F: channel units x mix | 35 | 42 | 55 | 73 | 78 | 99 | 112 | 127 | 130.389 | 156.9189 | 235.4865 | 218.7961 | 145.0476 | 143.5336 | 171.7742 | 188.8208 | 211.6628 | 218.2698 | 219.9704 | 228.8 | 273.8168 | 329.5297 | 494.5216 | 459.4718 | 1,362.5905 | 3,085.2192 |
| Total units sold | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | sum | 243 | 278 | 385 | 495 | 564 | 683 | 709 | 856 | 867.2024 | 1,043.6501 | 1,566.1941 | 1,455.1882 | 964.6953 | 954.6261 | 1,142.4506 | 1,255.826 | 1,407.7457 | 1,451.6882 | 1,462.9984 | 1,521.7231 | 1,821.125 | 2,191.6651 | 3,289.0075 | 3,055.8953 | 9,145.2347 | 20,519.4463 |
| Gross unit price ex VAT (USD): Cookware | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | A: Inputs; F: last actual x price change | 131.13 | 126.45 | 127.61 | 130.37 | 129.77 | 130.78 | 129.7 | 125.81 | 126.1203 | 126.4313 | 126.7431 | 127.0557 | 127.3691 | 127.6832 | 127.9981 | 128.3138 | 128.6302 | 128.9475 | 129.2655 | 129.5843 | 129.9039 | 130.2243 | 130.5454 | 130.8674 | 128.1642 | 129.1111 |
| Gross unit price ex VAT (USD): Knives | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | A: Inputs; F: last actual x price change | 79.69 | 79.22 | 79.01 | 79.14 | 79.82 | 79.52 | 79.73 | 77.98 | 78.1723 | 78.3651 | 78.5584 | 78.7521 | 78.9464 | 79.1411 | 79.3362 | 79.5319 | 79.7281 | 79.9247 | 80.1218 | 80.3194 | 80.5175 | 80.7161 | 80.9151 | 81.1147 | 78.9965 | 80.0261 |
| Gross unit price ex VAT (USD): Textiles | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | A: Inputs; F: last actual x price change | 48.78 | 48.68 | 48.35 | 49.35 | 48.13 | 49.46 | 48.7 | 48.94 | 49.0607 | 49.1817 | 49.303 | 49.4246 | 49.5465 | 49.6687 | 49.7912 | 49.914 | 50.0371 | 50.1605 | 50.2842 | 50.4082 | 50.5325 | 50.6571 | 50.7821 | 50.9073 | 48.9467 | 50.2241 |
| Gross unit price ex VAT (USD): Tableware | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | A: Inputs; F: last actual x price change | 41.75 | 41.92 | 41.98 | 41.97 | 42.67 | 42.07 | 41.66 | 42.15 | 42.254 | 42.3582 | 42.4626 | 42.5674 | 42.6723 | 42.7776 | 42.8831 | 42.9888 | 43.0949 | 43.2011 | 43.3077 | 43.4145 | 43.5216 | 43.6289 | 43.7365 | 43.8444 | 42.151 | 43.2559 |
| Gross unit price ex VAT (USD): Storage | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | A: Inputs; F: last actual x price change | 32.14 | 31.31 | 32.42 | 32.22 | 31.87 | 31.81 | 31.72 | 31.87 | 31.9486 | 32.0274 | 32.1064 | 32.1856 | 32.2649 | 32.3445 | 32.4243 | 32.5043 | 32.5844 | 32.6648 | 32.7453 | 32.8261 | 32.9071 | 32.9882 | 33.0696 | 33.1511 | 31.969 | 32.7062 |
| Gross sales ex VAT (USD): Cookware | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | units x price | 7,998.93 | 8,472.15 | 13,016.22 | 16,426.62 | 19,854.81 | 23,540.4 | 22,049 | 27,929.82 | 27,829.4815 | 33,574.4819 | 50,509.1152 | 47,044.9636 | 31,264.6721 | 31,014.6433 | 37,208.3738 | 41,001.7606 | 46,075.1767 | 47,630.585 | 48,120.064 | 50,175.041 | 60,195.1685 | 72,621.6044 | 109,251.2162 | 101,758.2563 | 298,245.9923 | 676,316.562 |
| Gross sales ex VAT (USD): Knives | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | units x price | 2,789.15 | 3,010.36 | 4,740.6 | 6,093.78 | 6,625.06 | 8,031.52 | 8,371.65 | 10,137.4 | 10,132.4958 | 12,224.2054 | 18,389.9724 | 17,128.702 | 11,383.2217 | 11,292.1882 | 13,547.2769 | 14,928.4192 | 16,775.6102 | 17,341.9222 | 17,520.1376 | 18,268.3386 | 21,916.5884 | 26,440.9562 | 39,777.5104 | 37,049.3825 | 107,674.8956 | 246,241.5521 |
| Gross sales ex VAT (USD): Textiles | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | units x price | 2,390.22 | 2,872.12 | 3,674.6 | 4,836.3 | 5,775.6 | 6,578.18 | 7,061.5 | 8,026.16 | 8,365.2738 | 10,092.1655 | 15,182.5529 | 14,141.2624 | 9,397.8589 | 9,322.7027 | 11,184.4783 | 12,324.7338 | 13,849.7538 | 14,317.2945 | 14,464.4272 | 15,082.1334 | 18,094.0872 | 21,829.3539 | 32,839.862 | 30,587.5505 | 88,995.9346 | 203,294.2363 |
| Gross sales ex VAT (USD): Tableware | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | units x price | 2,630.25 | 3,018.24 | 3,862.16 | 5,078.37 | 5,547.1 | 7,151.9 | 7,373.82 | 8,977.95 | 9,128.0819 | 11,012.4446 | 16,567.0116 | 15,430.7684 | 10,254.8259 | 10,172.8164 | 12,204.3627 | 13,448.5952 | 15,112.6778 | 15,622.8524 | 15,783.4018 | 16,457.4351 | 19,744.0412 | 23,819.9176 | 35,834.446 | 33,376.752 | 95,778.0964 | 221,832.1241 |
| Gross sales ex VAT (USD): Storage | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | units x price | 1,124.9 | 1,315.02 | 1,783.1 | 2,352.06 | 2,485.86 | 3,149.19 | 3,552.64 | 4,047.49 | 4,165.7451 | 5,025.7038 | 7,560.6187 | 7,042.076 | 4,679.9526 | 4,642.5262 | 5,569.6546 | 6,137.4798 | 6,896.9104 | 7,129.7366 | 7,203.0059 | 7,510.6117 | 9,010.5066 | 10,870.5974 | 16,353.6182 | 15,232.0105 | 43,604.4036 | 101,236.6103 |
| Total gross sales ex VAT (USD) | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | sum | 16,933.45 | 18,687.89 | 27,076.68 | 34,787.13 | 40,288.43 | 48,451.19 | 48,408.61 | 59,118.82 | 59,621.0781 | 71,929.0012 | 108,209.2708 | 100,787.7724 | 66,980.5313 | 66,444.8768 | 79,714.1463 | 87,840.9887 | 98,710.1289 | 102,042.3908 | 103,091.0364 | 107,493.5598 | 128,960.3919 | 155,582.4295 | 234,056.6528 | 218,003.9517 | 634,299.3225 | 1,448,921.0848 |
| Gross sales ex VAT (EUR at Timeline rate): Cookware | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | USD / FX | 7,720.9749 | 8,138.4726 | 12,372.8327 | 15,238.0519 | 18,148.8208 | 21,245.8484 | 19,669.0455 | 25,026.7204 | 26,254.2279 | 31,674.0396 | 47,650.1087 | 44,382.0411 | 29,494.9737 | 29,259.0975 | 35,102.2395 | 38,680.9062 | 43,467.1478 | 44,934.5142 | 45,396.2868 | 47,334.9443 | 56,787.8948 | 68,510.9476 | 103,067.1851 | 95,998.355 | 277,521.1846 | 638,034.4924 |
| Gross sales ex VAT (EUR at Timeline rate): Knives | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | USD / FX | 2,692.2297 | 2,891.7963 | 4,506.2738 | 5,652.8571 | 6,055.8135 | 7,248.6643 | 7,468.0196 | 9,083.6918 | 9,558.9583 | 11,532.2692 | 17,349.0306 | 16,159.1528 | 10,738.8884 | 10,653.0077 | 12,780.4499 | 14,083.4144 | 15,826.0474 | 16,360.3039 | 16,528.4317 | 17,234.2817 | 20,676.0268 | 24,944.2983 | 37,525.9532 | 34,952.2476 | 100,198.7571 | 232,303.351 |
| Gross sales ex VAT (EUR at Timeline rate): Textiles | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | USD / FX | 2,307.1622 | 2,759.001 | 3,492.9658 | 4,486.3636 | 5,279.3419 | 5,936.9856 | 6,299.2864 | 7,191.8996 | 7,891.7677 | 9,520.9108 | 14,323.1632 | 13,340.8136 | 8,865.9047 | 8,795.0025 | 10,551.3947 | 11,627.1074 | 13,065.8055 | 13,506.8816 | 13,645.686 | 14,228.4278 | 17,069.8935 | 20,593.7301 | 30,981.0019 | 28,856.1797 | 82,829.6612 | 191,787.0154 |
| Gross sales ex VAT (EUR at Timeline rate): Tableware | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | USD / FX | 2,538.8514 | 2,899.366 | 3,671.2548 | 4,710.9184 | 5,070.4753 | 6,454.7834 | 6,577.8947 | 8,044.7581 | 8,611.3981 | 10,389.0986 | 15,629.2562 | 14,557.3286 | 9,674.3641 | 9,596.9966 | 11,513.5497 | 12,687.3539 | 14,257.2432 | 14,738.54 | 14,890.0017 | 15,525.8821 | 18,626.454 | 22,471.6204 | 33,806.0812 | 31,487.5018 | 89,155.3835 | 209,275.5887 |
| Gross sales ex VAT (EUR at Timeline rate): Storage | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | USD / FX | 1,085.8108 | 1,263.2277 | 1,694.962 | 2,181.8738 | 2,272.2669 | 2,842.2292 | 3,169.1704 | 3,626.7832 | 3,929.9482 | 4,741.23 | 7,132.6591 | 6,643.468 | 4,415.0496 | 4,379.7417 | 5,254.3911 | 5,790.0753 | 6,506.5192 | 6,726.1666 | 6,795.2886 | 7,085.4827 | 8,500.4779 | 10,255.2806 | 15,427.9417 | 14,369.8212 | 40,583.6293 | 95,506.2362 |
| Total gross sales ex VAT (EUR) | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | USD / FX | 16,345.029 | 17,951.8636 | 25,738.289 | 32,270.0649 | 36,826.7185 | 43,728.5108 | 43,183.4166 | 52,973.853 | 56,246.3001 | 67,857.5483 | 102,084.2177 | 95,082.8041 | 63,189.1805 | 62,683.846 | 75,202.0248 | 82,868.8572 | 93,122.7631 | 96,266.4064 | 97,255.6948 | 101,409.0186 | 121,660.7471 | 146,775.8769 | 220,808.163 | 205,664.1054 | 590,288.6156 | 1,366,906.6838 |
| Cost of goods shipped (EUR): Cookware | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | units x landed unit cost | 2,433.9 | 2,692.06 | 4,116.72 | 5,123.16 | 6,282.18 | 7,336.8 | 6,937.7 | 9,179.7 | 9,131.7878 | 10,998.9281 | 16,519.6617 | 15,361.5441 | 10,192.1536 | 10,094.1375 | 12,090.1993 | 13,301.0407 | 14,922.4617 | 15,401.0285 | 15,533.8945 | 16,170.8272 | 19,368.522 | 23,328.7265 | 35,038.2025 | 32,581.835 | 96,114.1417 | 218,023.0291 |
| Cost of goods shipped (EUR): Knives | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | units x landed unit cost | 730.8 | 802.94 | 1,279.2 | 1,631.63 | 1,775.37 | 2,153.32 | 2,265.9 | 2,804.1 | 2,798.1674 | 3,370.2975 | 5,061.9637 | 4,707.0927 | 3,123.0852 | 3,093.0511 | 3,704.6855 | 4,075.7121 | 4,572.5488 | 4,719.1915 | 4,759.9044 | 4,955.0737 | 5,934.9131 | 7,148.4011 | 10,736.4251 | 9,983.7436 | 29,380.7814 | 66,806.7353 |
| Cost of goods shipped (EUR): Textiles | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | units x landed unit cost | 718.83 | 861.99 | 1,114.16 | 1,439.62 | 1,766.4 | 1,960.42 | 2,151.8 | 2,450.16 | 2,549.5124 | 3,070.8011 | 4,612.1399 | 4,288.804 | 2,845.557 | 2,818.1918 | 3,375.4741 | 3,713.5301 | 4,166.2161 | 4,299.8277 | 4,336.9226 | 4,514.7485 | 5,407.5159 | 6,513.1691 | 9,782.3488 | 9,096.5532 | 26,984.6374 | 60,870.0549 |
| Cost of goods shipped (EUR): Tableware | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | units x landed unit cost | 814.59 | 944.64 | 1,208.88 | 1,593.57 | 1,729 | 2,254.2 | 2,368.26 | 2,856.33 | 2,899.3529 | 3,492.172 | 5,245.0111 | 4,877.3075 | 3,236.0202 | 3,204.9 | 3,838.6518 | 4,223.0953 | 4,737.8983 | 4,889.8438 | 4,932.0289 | 5,134.2558 | 6,149.5274 | 7,406.8968 | 11,124.6686 | 10,344.7691 | 30,283.3134 | 69,222.556 |
| Cost of goods shipped (EUR): Storage | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | units x landed unit cost | 368.2 | 444.78 | 580.25 | 777.45 | 831.48 | 1,059.3 | 1,207.36 | 1,374.14 | 1,411.979 | 1,700.6807 | 2,554.3098 | 2,375.2389 | 1,575.9353 | 1,560.7798 | 1,869.4157 | 2,056.6389 | 2,307.3469 | 2,381.344 | 2,401.8881 | 2,500.3722 | 2,994.8074 | 3,607.1438 | 5,417.6911 | 5,037.8816 | 14,685.1683 | 33,711.2447 |
| Total cost of goods shipped (EUR) | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | sum | 5,066.32 | 5,746.41 | 8,299.21 | 10,565.43 | 12,384.43 | 14,764.04 | 14,931.02 | 18,664.43 | 18,790.7995 | 22,632.8794 | 33,993.0863 | 31,609.9871 | 20,972.7512 | 20,771.0602 | 24,878.4265 | 27,370.0172 | 30,706.4719 | 31,691.2355 | 31,964.6385 | 33,275.2773 | 39,855.2858 | 48,004.3373 | 72,099.336 | 67,044.7826 | 197,448.0423 | 448,633.6198 |
| label | basis | section | format | kind | bold | value c | value d |
|---|---|---|---|---|---|---|---|
| Unit cost at last actual month: Cookware | helper: single value in column C | LANDED UNIT COST BY CATEGORY (EUR) | eur2 | calc | False | 41.35 | |
| Unit cost at last actual month: Knives | helper: single value in column C | LANDED UNIT COST BY CATEGORY (EUR) | eur2 | calc | False | 21.57 | |
| Unit cost at last actual month: Textiles | helper: single value in column C | LANDED UNIT COST BY CATEGORY (EUR) | eur2 | calc | False | 14.94 | |
| Unit cost at last actual month: Tableware | helper: single value in column C | LANDED UNIT COST BY CATEGORY (EUR) | eur2 | calc | False | 13.41 | |
| Unit cost at last actual month: Storage | helper: single value in column C | LANDED UNIT COST BY CATEGORY (EUR) | eur2 | calc | False | 10.82 | |
| Forecast unit mix, Cookware (average of latest actual months) | helper: single value in column C | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | pct | calc | False | 0.2201 | |
| Forecast unit mix, Knives (average of latest actual months) | helper: single value in column C | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | pct | calc | False | 0.1437 | |
| Forecast unit mix, Textiles (average of latest actual months) | helper: single value in column C | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | pct | calc | False | 0.2738 | |
| Forecast unit mix, Tableware (average of latest actual months) | helper: single value in column C | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | pct | calc | False | 0.1969 | |
| Forecast unit mix, Storage (average of latest actual months) | helper: single value in column C | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | pct | calc | False | 0.1655 | |
| Gross unit price at last actual month: Cookware | helper: single value in column C | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | eur2 | calc | False | 120.32 | |
| Gross unit price at last actual month: Knives | helper: single value in column C | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | eur2 | calc | False | 73.1 | |
| Gross unit price at last actual month: Textiles | helper: single value in column C | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | eur2 | calc | False | 45.48 | |
| Gross unit price at last actual month: Tableware | helper: single value in column C | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | eur2 | calc | False | 37.83 | |
| Gross unit price at last actual month: Storage | helper: single value in column C | SHOPIFY EU (DTC): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | eur2 | calc | False | 29.29 | |
| Forecast unit mix, Cookware (average of latest actual months) | helper: single value in column C | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | pct | calc | False | 0.1758 | |
| Forecast unit mix, Knives (average of latest actual months) | helper: single value in column C | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | pct | calc | False | 0.2003 | |
| Forecast unit mix, Textiles (average of latest actual months) | helper: single value in column C | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | pct | calc | False | 0.2127 | |
| Forecast unit mix, Tableware (average of latest actual months) | helper: single value in column C | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | pct | calc | False | 0.2487 | |
| Forecast unit mix, Storage (average of latest actual months) | helper: single value in column C | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | pct | calc | False | 0.1626 | |
| Gross unit price at last actual month: Cookware | helper: single value in column C | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | eur2 | calc | False | 109.13 | |
| Gross unit price at last actual month: Knives | helper: single value in column C | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | eur2 | calc | False | 66.66 | |
| Gross unit price at last actual month: Textiles | helper: single value in column C | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | eur2 | calc | False | 42.16 | |
| Gross unit price at last actual month: Tableware | helper: single value in column C | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | eur2 | calc | False | 35.18 | |
| Gross unit price at last actual month: Storage | helper: single value in column C | AMAZON EU (FBA): UNITS, PRICES (EUR) AND COST OF GOODS SHIPPED | eur2 | calc | False | 26.55 | |
| Forecast unit mix, Cookware (average of latest actual months) | helper: single value in column C | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | pct | calc | False | 0.2544 | |
| Forecast unit mix, Knives (average of latest actual months) | helper: single value in column C | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | pct | calc | False | 0.1495 | |
| Forecast unit mix, Textiles (average of latest actual months) | helper: single value in column C | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | pct | calc | False | 0.1966 | |
| Forecast unit mix, Tableware (average of latest actual months) | helper: single value in column C | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | pct | calc | False | 0.2491 | |
| Forecast unit mix, Storage (average of latest actual months) | helper: single value in column C | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | pct | calc | False | 0.1504 | |
| Gross unit price at last actual month: Cookware | helper: single value in column C | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | eur2 | calc | False | 125.81 | |
| Gross unit price at last actual month: Knives | helper: single value in column C | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | eur2 | calc | False | 77.98 | |
| Gross unit price at last actual month: Textiles | helper: single value in column C | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | eur2 | calc | False | 48.94 | |
| Gross unit price at last actual month: Tableware | helper: single value in column C | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | eur2 | calc | False | 42.15 | |
| Gross unit price at last actual month: Storage | helper: single value in column C | WALMART US (WFS): UNITS, PRICES (USD) AND COST OF GOODS SHIPPED | eur2 | calc | False | 31.87 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Units sold | SHOPIFY EU (DTC) | A: Volume_Price; F: run-rate x seasonality x growth | 2,296 | 2,270 | 2,649 | 2,630 | 2,929 | 2,821 | 2,659 | 2,667 | 2,943.9672 | 3,408.5025 | 4,920.9677 | 4,398.6595 | 2,805.3531 | 2,670.711 | 3,074.8734 | 3,251.7377 | 3,506.7634 | 3,478.9791 | 3,373.0172 | 3,375.2547 | 3,886.0367 | 4,499.2233 | 6,495.6773 | 5,806.2305 | 36,593.0969 | 46,223.8576 |
| Orders | SHOPIFY EU (DTC) | A: Inputs; F: units / units per order | 1,715 | 1,697 | 1,954 | 1,940 | 2,188 | 2,135 | 2,007 | 1,978 | 2,133.3096 | 2,469.9294 | 3,565.9186 | 3,187.4344 | 2,032.8646 | 1,935.2978 | 2,228.1692 | 2,356.3317 | 2,541.1329 | 2,520.9994 | 2,444.2154 | 2,445.8367 | 2,815.9686 | 3,260.3068 | 4,707.0126 | 4,207.4134 | 26,970.5919 | 33,495.549 |
| Units per order | SHOPIFY EU (DTC) | units / orders | 1.3388 | 1.3377 | 1.3557 | 1.3557 | 1.3387 | 1.3213 | 1.3249 | 1.3483 | 1.38 | 1.38 | 1.38 | 1.38 | 1.38 | 1.38 | 1.38 | 1.38 | 1.38 | 1.38 | 1.38 | 1.38 | 1.38 | 1.38 | 1.38 | 1.38 | 1.3534 | 1.38 |
| Gross sales ex VAT | SHOPIFY EU (DTC) | Volume_Price | 140,655 | 141,416.58 | 160,707.58 | 160,863.38 | 182,524.64 | 171,603.25 | 161,802.43 | 164,257.25 | 182,343.3171 | 211,806.8257 | 306,793.5949 | 275,128.4873 | 176,044.3931 | 168,143.8573 | 194,223.0639 | 206,067.0304 | 222,955.8707 | 221,913.4956 | 215,858.866 | 216,709.1888 | 250,320.9057 | 290,768.4103 | 421,166.2471 | 377,696.3873 | 2,259,902.3349 | 2,961,867.7161 |
| Discounts and coupons | SHOPIFY EU (DTC) | A: Inputs; F: rate x gross | -11,197 | -12,487 | -13,854 | -14,295 | -13,958 | -14,197 | -14,759 | -13,584 | -13,675.7488 | -15,885.5119 | -23,009.5196 | -20,634.6365 | -13,203.3295 | -12,610.7893 | -14,566.7298 | -15,455.0273 | -16,721.6903 | -16,643.5122 | -16,189.4149 | -16,253.1892 | -18,774.0679 | -21,807.6308 | -31,587.4685 | -28,327.2291 | -181,536.4169 | -222,140.0787 |
| Refunds and returns | SHOPIFY EU (DTC) | A: Inputs; F: rate x gross | -8,595 | -7,412 | -9,280 | -10,168 | -11,576 | -10,932 | -10,534 | -11,568 | -10,028.8824 | -11,649.3754 | -16,873.6477 | -15,132.0668 | -9,682.4416 | -9,247.9121 | -10,682.2685 | -11,333.6867 | -12,262.5729 | -12,205.2423 | -11,872.2376 | -11,919.0054 | -13,767.6498 | -15,992.2626 | -23,164.1436 | -20,773.3013 | -133,748.9724 | -162,902.7244 |
| Net product revenue | SHOPIFY EU (DTC) | gross less discounts and refunds | 120,863 | 121,517.58 | 137,573.58 | 136,400.38 | 156,990.64 | 146,474.25 | 136,509.43 | 139,105.25 | 158,638.6858 | 184,271.9383 | 266,910.4275 | 239,361.7839 | 153,158.622 | 146,285.1558 | 168,974.0656 | 179,278.3165 | 193,971.6075 | 193,064.7411 | 187,797.2134 | 188,536.9942 | 217,779.1879 | 252,968.5169 | 366,414.6349 | 328,595.857 | 1,944,616.9456 | 2,576,824.913 |
| Shipping income ex VAT | SHOPIFY EU (DTC) | A: Inputs; F: orders x rate | 5,655 | 5,759 | 6,668 | 6,672 | 7,610 | 7,608 | 6,829 | 6,827 | 7,466.5834 | 8,644.7528 | 12,480.7151 | 11,156.0203 | 7,115.026 | 6,773.5424 | 7,798.5921 | 8,247.161 | 8,893.9652 | 8,823.4978 | 8,554.7538 | 8,560.4285 | 9,855.8902 | 11,411.0737 | 16,474.544 | 14,725.9469 | 93,376.0717 | 117,234.4214 |
| NET REVENUE | SHOPIFY EU (DTC) | net product revenue plus shipping income | 126,518 | 127,276.58 | 144,241.58 | 143,072.38 | 164,600.64 | 154,082.25 | 143,338.43 | 145,932.25 | 166,105.2693 | 192,916.6911 | 279,391.1427 | 250,517.8043 | 160,273.648 | 153,058.6982 | 176,772.6577 | 187,525.4774 | 202,865.5727 | 201,888.239 | 196,351.9672 | 197,097.4227 | 227,635.0781 | 264,379.5906 | 382,889.1789 | 343,321.8038 | 2,037,993.0174 | 2,694,059.3343 |
| Units returned (memo) | SHOPIFY EU (DTC) | A: Inputs; F: units x refund rate | 132 | 117 | 161 | 163 | 190 | 178 | 174 | 175 | 161.9182 | 187.4676 | 270.6532 | 241.9263 | 154.2944 | 146.8891 | 169.118 | 178.8456 | 192.872 | 191.3439 | 185.5159 | 185.639 | 213.732 | 247.4573 | 357.2623 | 319.3427 | 2,151.9653 | 2,542.3122 |
| Cost of goods shipped | SHOPIFY EU (DTC) | Volume_Price | -46,183.83 | -46,394.64 | -53,391.54 | -53,241.02 | -61,143.51 | -58,148.58 | -54,381.8 | -55,110.42 | -61,056.5883 | -70,749.4884 | -102,228.1049 | -91,453.4833 | -58,375.0894 | -55,619.4943 | -64,089.5911 | -67,832.1967 | -73,212.789 | -72,692.9716 | -70,537.371 | -70,642.7137 | -81,400.6435 | -94,323.2179 | -136,290.5094 | -121,925.7839 | -753,483.0048 | -966,942.3716 |
| Returned stock recovered to inventory | SHOPIFY EU (DTC) | A: Inputs; F: returned units x recovery rate x average cost | 1,733 | 1,544 | 1,936 | 2,047 | 2,557 | 2,614 | 2,331 | 2,363 | 2,350.6787 | 2,723.8553 | 3,935.782 | 3,520.9591 | 2,247.4409 | 2,141.3505 | 2,467.4493 | 2,611.5396 | 2,818.6924 | 2,798.6794 | 2,715.6888 | 2,719.7445 | 3,133.9248 | 3,631.4439 | 5,247.1846 | 4,694.1427 | 29,656.2751 | 37,227.2813 |
| COST OF GOODS SOLD | SHOPIFY EU (DTC) | shipped less recovered | -44,450.83 | -44,850.64 | -51,455.54 | -51,194.02 | -58,586.51 | -55,534.58 | -52,050.8 | -52,747.42 | -58,705.9097 | -68,025.6331 | -98,292.3229 | -87,932.5242 | -56,127.6484 | -53,478.1438 | -61,622.1418 | -65,220.6572 | -70,394.0966 | -69,894.2922 | -67,821.6822 | -67,922.9692 | -78,266.7188 | -90,691.774 | -131,043.3248 | -117,231.6412 | -723,826.7297 | -929,715.0903 |
| GROSS PROFIT | SHOPIFY EU (DTC) | net revenue less COGS | 82,067.17 | 82,425.94 | 92,786.04 | 91,878.36 | 106,014.13 | 98,547.67 | 91,287.63 | 93,184.83 | 107,399.3596 | 124,891.0581 | 181,098.8198 | 162,585.2801 | 104,145.9996 | 99,580.5544 | 115,150.5159 | 122,304.8203 | 132,471.4761 | 131,993.9467 | 128,530.285 | 129,174.4535 | 149,368.3593 | 173,687.8166 | 251,845.8541 | 226,090.1626 | 1,314,166.2876 | 1,764,344.2441 |
| Gross margin % | SHOPIFY EU (DTC) | GP / net revenue | 64.87% | 64.76% | 64.33% | 64.22% | 64.41% | 63.96% | 63.69% | 63.85% | 64.66% | 64.74% | 64.82% | 64.9% | 64.98% | 65.06% | 65.14% | 65.22% | 65.3% | 65.38% | 65.46% | 65.54% | 65.62% | 65.7% | 65.78% | 65.85% | 64.48% | 65.49% |
| Payment processing fees and chargebacks | SHOPIFY EU (DTC) | A: Inputs; F: rate x VAT-inclusive charge + fixed fee + chargebacks | -3,706 | -3,694 | -4,179 | -4,145 | -4,838 | -4,506 | -4,186 | -4,303 | -4,748.2621 | -5,512.8293 | -7,981.2556 | -7,154.0409 | -4,575.4052 | -4,367.9782 | -5,043.0459 | -5,348.0305 | -5,783.598 | -5,753.8336 | -5,594.2059 | -5,613.5995 | -6,481.2285 | -7,524.9587 | -10,894.5102 | -9,765.5072 | -58,953.3879 | -76,745.9013 |
| Carrier shipping cost | SHOPIFY EU (DTC) | A: Inputs; F: orders x carrier rate | -10,361 | -10,561 | -12,292 | -12,426 | -13,945 | -13,225 | -12,987 | -12,752 | -13,226.5192 | -15,313.5621 | -22,108.6954 | -19,762.0932 | -12,603.7603 | -11,998.8465 | -13,814.6488 | -14,609.2565 | -15,755.024 | -15,630.1961 | -15,154.1353 | -15,164.1876 | -17,459.0054 | -20,213.902 | -29,183.4779 | -26,085.963 | -168,959.8699 | -207,672.4035 |
| 3PL pick, pack and packaging | SHOPIFY EU (DTC) | A: Inputs; F: orders x rate | -6,356 | -6,513 | -7,539 | -7,346 | -8,127 | -8,133 | -7,609 | -7,345 | -7,999.9108 | -9,262.2351 | -13,372.1948 | -11,952.8789 | -7,623.2421 | -7,257.3669 | -8,355.6344 | -8,836.2439 | -9,529.2484 | -9,453.7477 | -9,165.8076 | -9,171.8877 | -10,559.8823 | -12,226.1504 | -17,651.2971 | -15,777.8002 | -101,555.2197 | -125,608.3086 |
| Total variable channel costs | SHOPIFY EU (DTC) | sum | -20,423 | -20,768 | -24,010 | -23,917 | -26,910 | -25,864 | -24,782 | -24,400 | -25,974.6922 | -30,088.6265 | -43,462.1458 | -38,869.013 | -24,802.4076 | -23,624.1915 | -27,213.3291 | -28,793.5309 | -31,067.8704 | -30,837.7774 | -29,914.1487 | -29,949.6748 | -34,500.1162 | -39,965.011 | -57,729.2852 | -51,629.2704 | -329,468.4775 | -410,026.6134 |
| CONTRIBUTION BEFORE MARKETING (CM1) | SHOPIFY EU (DTC) | GP less variable channel costs | 61,644.17 | 61,657.94 | 68,776.04 | 67,961.36 | 79,104.13 | 72,683.67 | 66,505.63 | 68,784.83 | 81,424.6674 | 94,802.4316 | 137,636.674 | 123,716.2671 | 79,343.592 | 75,956.3629 | 87,937.1868 | 93,511.2893 | 101,403.6057 | 101,156.1694 | 98,616.1362 | 99,224.7787 | 114,868.2431 | 133,722.8056 | 194,116.5689 | 174,460.8923 | 984,697.8101 | 1,354,317.6307 |
| CM1 % | SHOPIFY EU (DTC) | CM1 / net revenue | 48.72% | 48.44% | 47.68% | 47.5% | 48.06% | 47.17% | 46.4% | 47.13% | 49.02% | 49.14% | 49.26% | 49.38% | 49.51% | 49.63% | 49.75% | 49.87% | 49.99% | 50.11% | 50.22% | 50.34% | 50.46% | 50.58% | 50.7% | 50.82% | 48.32% | 50.27% |
| Paid media: Meta | SHOPIFY EU (DTC) | A: Inputs; F: share of net revenue x Meta share | -14,925 | -15,728 | -19,266 | -17,843 | -20,699 | -20,117 | -19,621 | -20,485 | -19,766.527 | -22,957.0862 | -33,247.546 | -29,811.6187 | -19,072.5641 | -18,213.9851 | -21,035.9463 | -22,315.5318 | -24,141.0031 | -24,024.7004 | -23,365.8841 | -23,454.5933 | -27,088.5743 | -31,461.1713 | -45,563.8123 | -40,855.2947 | -254,466.778 | -320,593.0608 |
| Paid media: Google | SHOPIFY EU (DTC) | A: Inputs; F: share of net revenue x (1 - Meta share) | -6,396 | -6,740 | -8,257 | -7,647 | -8,871 | -8,621 | -8,409 | -8,779 | -8,471.3687 | -9,838.7512 | -14,248.9483 | -12,776.408 | -8,173.956 | -7,805.9936 | -9,015.4055 | -9,563.7993 | -10,346.1442 | -10,296.3002 | -10,013.9503 | -10,051.9686 | -11,609.389 | -13,483.3591 | -19,527.3481 | -17,509.412 | -109,055.4763 | -137,397.0261 |
| Total paid media | SHOPIFY EU (DTC) | sum | -21,321 | -22,468 | -27,523 | -25,490 | -29,570 | -28,738 | -28,030 | -29,264 | -28,237.8958 | -32,795.8375 | -47,496.4943 | -42,588.0267 | -27,246.5202 | -26,019.9787 | -30,051.3518 | -31,879.3312 | -34,487.1474 | -34,321.0006 | -33,379.8344 | -33,506.5619 | -38,697.9633 | -44,944.5304 | -65,091.1604 | -58,364.7067 | -363,522.2543 | -457,990.0868 |
| CONTRIBUTION AFTER MARKETING (CM2) | SHOPIFY EU (DTC) | CM1 less paid media | 40,323.17 | 39,189.94 | 41,253.04 | 42,471.36 | 49,534.13 | 43,945.67 | 38,475.63 | 39,520.83 | 53,186.7716 | 62,006.5941 | 90,140.1798 | 81,128.2404 | 52,097.0718 | 49,936.3842 | 57,885.835 | 61,631.9582 | 66,916.4583 | 66,835.1687 | 65,236.3018 | 65,718.2169 | 76,170.2798 | 88,778.2752 | 129,025.4084 | 116,096.1856 | 621,175.5559 | 896,327.5438 |
| CM2 % | SHOPIFY EU (DTC) | CM2 / net revenue | 31.87% | 30.79% | 28.6% | 29.69% | 30.09% | 28.52% | 26.84% | 27.08% | 32.02% | 32.14% | 32.26% | 32.38% | 32.51% | 32.63% | 32.75% | 32.87% | 32.99% | 33.11% | 33.22% | 33.34% | 33.46% | 33.58% | 33.7% | 33.82% | 30.48% | 33.27% |
| KPI: gross AOV | SHOPIFY EU (DTC) | gross / orders | 82.0146 | 83.3333 | 82.2454 | 82.9193 | 83.4208 | 80.3762 | 80.619 | 83.0421 | 85.4744 | 85.7542 | 86.0349 | 86.3166 | 86.5992 | 86.8827 | 87.1671 | 87.4525 | 87.7388 | 88.026 | 88.3142 | 88.6033 | 88.8934 | 89.1844 | 89.4763 | 89.7693 | 83.7914 | 88.4257 |
| KPI: net revenue per order | SHOPIFY EU (DTC) | net / orders | 73.7714 | 75.0009 | 73.8186 | 73.7486 | 75.2288 | 72.1697 | 71.4192 | 73.7777 | 77.8627 | 78.1062 | 78.3504 | 78.5954 | 78.8413 | 79.0879 | 79.3354 | 79.5837 | 79.8327 | 80.0826 | 80.3333 | 80.5849 | 80.8372 | 81.0904 | 81.3444 | 81.5993 | 75.5635 | 80.4304 |
| KPI: discount rate % of gross | SHOPIFY EU (DTC) | 7.96% | 8.83% | 8.62% | 8.89% | 7.65% | 8.27% | 9.12% | 8.27% | 7.5% | 7.5% | 7.5% | 7.5% | 7.5% | 7.5% | 7.5% | 7.5% | 7.5% | 7.5% | 7.5% | 7.5% | 7.5% | 7.5% | 7.5% | 7.5% | 8.03% | 7.5% | |
| KPI: refund rate % of gross | SHOPIFY EU (DTC) | 6.11% | 5.24% | 5.77% | 6.32% | 6.34% | 6.37% | 6.51% | 7.04% | 5.5% | 5.5% | 5.5% | 5.5% | 5.5% | 5.5% | 5.5% | 5.5% | 5.5% | 5.5% | 5.5% | 5.5% | 5.5% | 5.5% | 5.5% | 5.5% | 5.92% | 5.5% | |
| KPI: variable channel costs % of net revenue | SHOPIFY EU (DTC) | 16.14% | 16.32% | 16.65% | 16.72% | 16.35% | 16.79% | 17.29% | 16.72% | 15.64% | 15.6% | 15.56% | 15.52% | 15.48% | 15.43% | 15.39% | 15.35% | 15.31% | 15.27% | 15.23% | 15.2% | 15.16% | 15.12% | 15.08% | 15.04% | 16.17% | 15.22% | |
| KPI: paid media % of net revenue | SHOPIFY EU (DTC) | 16.85% | 17.65% | 19.08% | 17.82% | 17.96% | 18.65% | 19.56% | 20.05% | 17% | 17% | 17% | 17% | 17% | 17% | 17% | 17% | 17% | 17% | 17% | 17% | 17% | 17% | 17% | 17% | 17.84% | 17% | |
| KPI: CM2 per order | SHOPIFY EU (DTC) | CM2 / orders | 23.5121 | 23.0937 | 21.1121 | 21.8925 | 22.639 | 20.5835 | 19.1707 | 19.9802 | 24.9316 | 25.1046 | 25.2782 | 25.4525 | 25.6274 | 25.8029 | 25.9791 | 26.1559 | 26.3333 | 26.5114 | 26.6901 | 26.8694 | 27.0494 | 27.23 | 27.4113 | 27.5932 | 23.0316 | 26.7596 |
| KPI: new customers | SHOPIFY EU (DTC) | A: Inputs; F: orders x new customer share | 1,027 | 1,008 | 1,156 | 1,102 | 1,332 | 1,325 | 1,140 | 1,127 | 1,322.6519 | 1,531.3562 | 2,210.8695 | 1,976.2093 | 1,260.376 | 1,199.8847 | 1,381.4649 | 1,460.9257 | 1,575.5024 | 1,563.0196 | 1,515.4135 | 1,516.4188 | 1,745.9005 | 2,021.3902 | 2,918.3478 | 2,608.5963 | 16,258.087 | 20,767.2404 |
| KPI: paid CAC (paid media / new customers) | SHOPIFY EU (DTC) | 20.7605 | 22.2897 | 23.8088 | 23.1307 | 22.1997 | 21.6891 | 24.5877 | 25.9663 | 21.3495 | 21.4162 | 21.4832 | 21.5504 | 21.6178 | 21.6854 | 21.7533 | 21.8213 | 21.8896 | 21.9581 | 22.0269 | 22.0959 | 22.165 | 22.2345 | 22.3041 | 22.374 | 22.3595 | 22.0535 | |
| Units sold | AMAZON EU (FBA) | A: Volume_Price; F: run-rate x seasonality x growth | 2,617 | 2,256 | 2,651 | 2,876 | 3,126 | 2,858 | 2,603 | 2,573 | 3,045.1455 | 3,538.7303 | 5,127.9422 | 4,600.6766 | 2,945.0838 | 2,814.1406 | 3,252.0327 | 3,451.8501 | 3,736.3853 | 3,720.5382 | 3,620.606 | 3,636.4533 | 4,202.3008 | 4,883.4478 | 7,076.5602 | 6,348.9337 | 37,872.4946 | 49,688.3326 |
| Orders | AMAZON EU (FBA) | A: Inputs; F: units / units per order | 2,273 | 1,962 | 2,308 | 2,509 | 2,690 | 2,489 | 2,287 | 2,228 | 2,602.6884 | 3,024.5558 | 4,382.8566 | 3,932.2022 | 2,517.1657 | 2,405.2484 | 2,779.5151 | 2,950.2993 | 3,193.4917 | 3,179.9472 | 3,094.535 | 3,108.0798 | 3,591.71 | 4,173.887 | 6,048.342 | 5,426.4391 | 32,688.303 | 42,468.6603 |
| Units per order | AMAZON EU (FBA) | units / orders | 1.1513 | 1.1498 | 1.1486 | 1.1463 | 1.1621 | 1.1483 | 1.1382 | 1.1548 | 1.17 | 1.17 | 1.17 | 1.17 | 1.17 | 1.17 | 1.17 | 1.17 | 1.17 | 1.17 | 1.17 | 1.17 | 1.17 | 1.17 | 1.17 | 1.17 | 1.1566 | 1.17 |
| Gross sales ex VAT | AMAZON EU (FBA) | Volume_Price | 142,665.07 | 123,842.38 | 145,203.34 | 156,504.46 | 171,801.28 | 157,650.56 | 139,652.11 | 138,915.86 | 166,563.4693 | 194,038.9632 | 281,873.5784 | 253,514.4553 | 162,685.3522 | 155,835.4813 | 180,528.2734 | 192,093.2157 | 208,440.2154 | 208,068.0524 | 202,978.7929 | 204,370.02 | 236,753.3153 | 275,806.9823 | 400,655.1044 | 360,345.4467 | 2,072,225.5262 | 2,788,560.2521 |
| Discounts and coupons | AMAZON EU (FBA) | A: Inputs; F: rate x gross | -5,030 | -5,358 | -6,412 | -5,829 | -7,505 | -6,226 | -4,869 | -5,466 | -5,829.7214 | -6,791.3637 | -9,865.5752 | -8,873.0059 | -5,693.9873 | -5,454.2418 | -6,318.4896 | -6,723.2625 | -7,295.4075 | -7,282.3818 | -7,104.2578 | -7,152.9507 | -8,286.366 | -9,653.2444 | -14,022.9287 | -12,612.0906 | -78,054.6663 | -97,599.6088 |
| Refunds and returns | AMAZON EU (FBA) | A: Inputs; F: rate x gross | -10,635 | -10,237 | -10,867 | -10,344 | -11,721 | -11,808 | -9,056 | -10,961 | -11,659.4429 | -13,582.7274 | -19,731.1505 | -17,746.0119 | -11,387.9747 | -10,908.4837 | -12,636.9791 | -13,446.5251 | -14,590.8151 | -14,564.7637 | -14,208.5155 | -14,305.9014 | -16,572.7321 | -19,306.4888 | -28,045.8573 | -25,224.1813 | -148,348.3326 | -195,199.2176 |
| Net product revenue | AMAZON EU (FBA) | gross less discounts and refunds | 127,000.07 | 108,247.38 | 127,924.34 | 140,331.46 | 152,575.28 | 139,616.56 | 125,727.11 | 122,488.86 | 149,074.305 | 173,664.8721 | 252,276.8527 | 226,895.4375 | 145,603.3902 | 139,472.7558 | 161,572.8047 | 171,923.4281 | 186,553.9928 | 186,220.9069 | 181,666.0197 | 182,911.1679 | 211,894.2172 | 246,847.2492 | 358,586.3184 | 322,509.1748 | 1,845,822.5273 | 2,495,761.4256 |
| NET REVENUE | AMAZON EU (FBA) | = net product revenue | 127,000.07 | 108,247.38 | 127,924.34 | 140,331.46 | 152,575.28 | 139,616.56 | 125,727.11 | 122,488.86 | 149,074.305 | 173,664.8721 | 252,276.8527 | 226,895.4375 | 145,603.3902 | 139,472.7558 | 161,572.8047 | 171,923.4281 | 186,553.9928 | 186,220.9069 | 181,666.0197 | 182,911.1679 | 211,894.2172 | 246,847.2492 | 358,586.3184 | 322,509.1748 | 1,845,822.5273 | 2,495,761.4256 |
| Units returned (memo) | AMAZON EU (FBA) | A: Inputs; F: units x refund rate | 189 | 191 | 211 | 191 | 219 | 222 | 180 | 211 | 213.1602 | 247.7111 | 358.956 | 322.0474 | 206.1559 | 196.9898 | 227.6423 | 241.6295 | 261.547 | 260.4377 | 253.4424 | 254.5517 | 294.1611 | 341.8413 | 495.3592 | 444.4254 | 2,755.8746 | 3,478.1833 |
| Cost of goods shipped | AMAZON EU (FBA) | Volume_Price | -50,536.68 | -43,965.57 | -52,240.24 | -56,403.73 | -61,677.88 | -56,942.86 | -50,999.01 | -50,545.27 | -60,524.348 | -70,393.0289 | -102,090.5214 | -91,669.3446 | -58,730.0264 | -56,165.3458 | -64,958.7508 | -69,007.2639 | -74,757.4778 | -74,502.1619 | -72,561.2047 | -72,939.2599 | -84,358.8362 | -98,113.8037 | -142,293.7687 | -127,768.7325 | -747,988.4828 | -996,156.6322 |
| Returned stock recovered to inventory | AMAZON EU (FBA) | A: Inputs; F: returned units x recovery rate x average cost | 2,377 | 2,276 | 2,990 | 2,357 | 2,801 | 3,160 | 2,219 | 2,547 | 2,965.6931 | 3,449.2584 | 5,002.4355 | 4,491.7979 | 2,877.7713 | 2,752.1019 | 3,182.9788 | 3,381.3559 | 3,663.1164 | 3,650.6059 | 3,555.499 | 3,574.0237 | 4,133.583 | 4,807.5764 | 6,972.3947 | 6,260.6679 | 36,636.1849 | 48,811.675 |
| COST OF GOODS SOLD | AMAZON EU (FBA) | shipped less recovered | -48,159.68 | -41,689.57 | -49,250.24 | -54,046.73 | -58,876.88 | -53,782.86 | -48,780.01 | -47,998.27 | -57,558.6549 | -66,943.7705 | -97,088.0858 | -87,177.5467 | -55,852.2551 | -53,413.2438 | -61,775.772 | -65,625.908 | -71,094.3614 | -70,851.556 | -69,005.7057 | -69,365.2361 | -80,225.2532 | -93,306.2273 | -135,321.374 | -121,508.0646 | -711,352.2979 | -947,344.9572 |
| GROSS PROFIT | AMAZON EU (FBA) | net revenue less COGS | 78,840.39 | 66,557.81 | 78,674.1 | 86,284.73 | 93,698.4 | 85,833.7 | 76,947.1 | 74,490.59 | 91,515.6501 | 106,721.1016 | 155,188.7669 | 139,717.8908 | 89,751.1351 | 86,059.512 | 99,797.0327 | 106,297.5201 | 115,459.6314 | 115,369.351 | 112,660.314 | 113,545.9318 | 131,668.964 | 153,541.0219 | 223,264.9444 | 201,001.1102 | 1,134,470.2294 | 1,548,416.4684 |
| Gross margin % | AMAZON EU (FBA) | GP / net revenue | 62.08% | 61.49% | 61.5% | 61.49% | 61.41% | 61.48% | 61.2% | 60.81% | 61.39% | 61.45% | 61.52% | 61.58% | 61.64% | 61.7% | 61.77% | 61.83% | 61.89% | 61.95% | 62.02% | 62.08% | 62.14% | 62.2% | 62.26% | 62.32% | 61.46% | 62.04% |
| Referral fees incl. refund administration fee | AMAZON EU (FBA) | A: Inputs; F: rate x net product revenue + admin fee on refunds | -19,369 | -16,544 | -19,515 | -21,360 | -23,238 | -21,297 | -19,131 | -18,702 | -22,710.929 | -26,457.2126 | -38,433.4624 | -34,566.696 | -22,182.1478 | -21,248.1679 | -24,615.0301 | -26,191.91 | -28,420.8234 | -28,370.079 | -27,676.1584 | -27,865.8522 | -32,281.3145 | -37,606.282 | -54,629.3235 | -49,133.1017 | -281,324.3001 | -380,220.1904 |
| FBA fulfilment fees | AMAZON EU (FBA) | A: Inputs; F: units x fee | -13,671 | -11,760 | -13,932 | -15,523 | -16,386 | -15,772 | -13,915 | -13,859 | -16,291.5283 | -18,932.2071 | -27,434.4906 | -24,613.62 | -15,756.1986 | -15,055.6522 | -17,398.3749 | -18,467.3983 | -19,989.6612 | -19,904.8795 | -19,370.242 | -19,455.0253 | -22,482.3091 | -26,126.4458 | -37,859.597 | -33,966.7955 | -202,089.8459 | -265,832.5793 |
| FBA storage, aged inventory and other fees | AMAZON EU (FBA) | A: Inputs; F: units x rate x peak multiplier | -1,527 | -1,223 | -1,367 | -1,641 | -1,598 | -3,382 | -1,423 | -1,285 | -1,674.83 | -5,449.6447 | -7,897.0309 | -7,085.042 | -1,619.7961 | -1,547.7773 | -1,788.618 | -1,898.5176 | -2,055.0119 | -2,046.296 | -1,991.3333 | -2,000.0493 | -2,311.2654 | -7,520.5096 | -10,897.9027 | -9,777.358 | -35,552.5476 | -45,454.4352 |
| FBA inbound placement and freight | AMAZON EU (FBA) | A: Inputs; F: units x rate | -1,230 | -992 | -1,135 | -1,376 | -1,462 | -1,339 | -1,151 | -1,113 | -1,309.4126 | -1,521.654 | -2,205.0151 | -1,978.2909 | -1,266.3861 | -1,210.0805 | -1,398.3741 | -1,484.2956 | -1,606.6457 | -1,599.8314 | -1,556.8606 | -1,563.6749 | -1,806.9893 | -2,099.8826 | -3,042.9209 | -2,730.0415 | -16,812.3727 | -21,365.983 |
| Total variable channel costs | AMAZON EU (FBA) | sum | -35,797 | -30,519 | -35,949 | -39,900 | -42,684 | -41,790 | -35,620 | -34,959 | -41,986.6999 | -52,360.7184 | -75,969.9991 | -68,243.6489 | -40,824.5285 | -39,061.6778 | -45,200.397 | -48,042.1214 | -52,072.1421 | -51,921.0859 | -50,594.5943 | -50,884.6018 | -58,881.8783 | -73,353.12 | -106,429.7441 | -95,607.2967 | -535,779.0663 | -712,873.188 |
| CONTRIBUTION BEFORE MARKETING (CM1) | AMAZON EU (FBA) | GP less variable channel costs | 43,043.39 | 36,038.81 | 42,725.1 | 46,384.73 | 51,014.4 | 44,043.7 | 41,327.1 | 39,531.59 | 49,528.9502 | 54,360.3832 | 79,218.7678 | 71,474.2419 | 48,926.6065 | 46,997.8342 | 54,596.6357 | 58,255.3987 | 63,387.4893 | 63,448.2651 | 62,065.7197 | 62,661.33 | 72,787.0856 | 80,187.9019 | 116,835.2003 | 105,393.8136 | 598,691.1631 | 835,543.2805 |
| CM1 % | AMAZON EU (FBA) | CM1 / net revenue | 33.89% | 33.29% | 33.4% | 33.05% | 33.44% | 31.55% | 32.87% | 32.27% | 33.22% | 31.3% | 31.4% | 31.5% | 33.6% | 33.7% | 33.79% | 33.88% | 33.98% | 34.07% | 34.16% | 34.26% | 34.35% | 32.48% | 32.58% | 32.68% | 32.43% | 33.48% |
| Amazon advertising | AMAZON EU (FBA) | A: Inputs; F: share of net revenue | -11,057 | -9,410 | -11,456 | -13,283 | -15,111 | -13,890 | -12,615 | -11,563 | -12,671.3159 | -14,761.5141 | -21,443.5325 | -19,286.1122 | -12,376.2882 | -11,855.1842 | -13,733.6884 | -14,613.4914 | -15,857.0894 | -15,828.7771 | -15,441.6117 | -15,547.4493 | -18,011.0085 | -20,982.0162 | -30,479.8371 | -27,413.2799 | -166,547.4747 | -212,139.7212 |
| CONTRIBUTION AFTER MARKETING (CM2) | AMAZON EU (FBA) | CM1 less paid media | 31,986.39 | 26,628.81 | 31,269.1 | 33,101.73 | 35,903.4 | 30,153.7 | 28,712.1 | 27,968.59 | 36,857.6343 | 39,598.8691 | 57,775.2353 | 52,188.1297 | 36,550.3184 | 35,142.6499 | 40,862.9473 | 43,641.9073 | 47,530.3999 | 47,619.488 | 46,624.108 | 47,113.8807 | 54,776.0772 | 59,205.8857 | 86,355.3632 | 77,980.5337 | 432,143.6884 | 623,403.5593 |
| CM2 % | AMAZON EU (FBA) | CM2 / net revenue | 25.19% | 24.6% | 24.44% | 23.59% | 23.53% | 21.6% | 22.84% | 22.83% | 24.72% | 22.8% | 22.9% | 23% | 25.1% | 25.2% | 25.29% | 25.38% | 25.48% | 25.57% | 25.66% | 25.76% | 25.85% | 23.98% | 24.08% | 24.18% | 23.41% | 24.98% |
| KPI: gross AOV | AMAZON EU (FBA) | gross / orders | 62.7651 | 63.1205 | 62.9131 | 62.3772 | 63.8666 | 63.3389 | 61.0634 | 62.35 | 63.9967 | 64.1545 | 64.3128 | 64.4714 | 64.6304 | 64.7898 | 64.9496 | 65.1097 | 65.2703 | 65.4313 | 65.5927 | 65.7544 | 65.9166 | 66.0792 | 66.2421 | 66.4055 | 63.3935 | 65.6616 |
| KPI: net revenue per order | AMAZON EU (FBA) | net / orders | 55.8733 | 55.172 | 55.4265 | 55.9312 | 56.7194 | 56.0934 | 54.9747 | 54.977 | 57.277 | 57.4183 | 57.5599 | 57.7019 | 57.8442 | 57.9868 | 58.1299 | 58.2732 | 58.4169 | 58.561 | 58.7054 | 58.8502 | 58.9954 | 59.1409 | 59.2867 | 59.4329 | 56.4674 | 58.7671 |
| KPI: discount rate % of gross | AMAZON EU (FBA) | 3.53% | 4.33% | 4.42% | 3.72% | 4.37% | 3.95% | 3.49% | 3.93% | 3.5% | 3.5% | 3.5% | 3.5% | 3.5% | 3.5% | 3.5% | 3.5% | 3.5% | 3.5% | 3.5% | 3.5% | 3.5% | 3.5% | 3.5% | 3.5% | 3.77% | 3.5% | |
| KPI: refund rate % of gross | AMAZON EU (FBA) | 7.45% | 8.27% | 7.48% | 6.61% | 6.82% | 7.49% | 6.48% | 7.89% | 7% | 7% | 7% | 7% | 7% | 7% | 7% | 7% | 7% | 7% | 7% | 7% | 7% | 7% | 7% | 7% | 7.16% | 7% | |
| KPI: variable channel costs % of net revenue | AMAZON EU (FBA) | 28.19% | 28.19% | 28.1% | 28.43% | 27.98% | 29.93% | 28.33% | 28.54% | 28.16% | 30.15% | 30.11% | 30.08% | 28.04% | 28.01% | 27.98% | 27.94% | 27.91% | 27.88% | 27.85% | 27.82% | 27.79% | 29.72% | 29.68% | 29.64% | 29.03% | 28.56% | |
| KPI: paid media % of net revenue | AMAZON EU (FBA) | 8.71% | 8.69% | 8.96% | 9.47% | 9.9% | 9.95% | 10.03% | 9.44% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% | 9.02% | 8.5% | |
| KPI: CM2 per order | AMAZON EU (FBA) | CM2 / orders | 14.0723 | 13.5723 | 13.5481 | 13.1932 | 13.347 | 12.1148 | 12.5545 | 12.5532 | 14.1614 | 13.0925 | 13.1821 | 13.272 | 14.5204 | 14.6108 | 14.7015 | 14.7924 | 14.8835 | 14.9749 | 15.0666 | 15.1585 | 15.2507 | 14.1848 | 14.2775 | 14.3705 | 13.2201 | 14.6791 |
| Units sold | WALMART US (WFS) | A: Volume_Price; F: run-rate x seasonality x growth | 243 | 278 | 385 | 495 | 564 | 683 | 709 | 856 | 867.2024 | 1,043.6501 | 1,566.1941 | 1,455.1882 | 964.6953 | 954.6261 | 1,142.4506 | 1,255.826 | 1,407.7457 | 1,451.6882 | 1,462.9984 | 1,521.7231 | 1,821.125 | 2,191.6651 | 3,289.0075 | 3,055.8953 | 9,145.2347 | 20,519.4463 |
| Orders | WALMART US (WFS) | A: Inputs; F: units / units per order | 202 | 233 | 319 | 411 | 472 | 560 | 584 | 707 | 710.8216 | 855.4509 | 1,283.7656 | 1,192.7772 | 790.7338 | 782.4804 | 936.4349 | 1,029.3656 | 1,153.8899 | 1,189.9084 | 1,199.179 | 1,247.314 | 1,492.7254 | 1,796.4468 | 2,695.9078 | 2,504.8322 | 7,530.8154 | 16,819.2182 |
| Units per order | WALMART US (WFS) | units / orders | 1.203 | 1.1931 | 1.2069 | 1.2044 | 1.1949 | 1.2196 | 1.214 | 1.2107 | 1.22 | 1.22 | 1.22 | 1.22 | 1.22 | 1.22 | 1.22 | 1.22 | 1.22 | 1.22 | 1.22 | 1.22 | 1.22 | 1.22 | 1.22 | 1.22 | 1.2106 | 1.22 |
| Gross sales ex VAT | WALMART US (WFS) | Volume_Price | 16,345.029 | 17,951.8636 | 25,738.289 | 32,270.0649 | 36,826.7185 | 43,728.5108 | 43,183.4166 | 52,973.853 | 56,246.3001 | 67,857.5483 | 102,084.2177 | 95,082.8041 | 63,189.1805 | 62,683.846 | 75,202.0248 | 82,868.8572 | 93,122.7631 | 96,266.4064 | 97,255.6948 | 101,409.0186 | 121,660.7471 | 146,775.8769 | 220,808.163 | 205,664.1054 | 590,288.6156 | 1,366,906.6838 |
| Discounts and coupons | WALMART US (WFS) | A: Inputs; F: rate x gross | -792.471 | -957.7329 | -1,257.6046 | -1,633.5807 | -2,019.1956 | -2,065.8845 | -2,066.0125 | -2,350.3584 | -2,531.0835 | -3,053.5897 | -4,593.7898 | -4,278.7262 | -2,843.5131 | -2,820.7731 | -3,384.0911 | -3,729.0986 | -4,190.5243 | -4,331.9883 | -4,376.5063 | -4,563.4058 | -5,474.7336 | -6,604.9145 | -9,936.3673 | -9,254.8847 | -27,600.0294 | -61,510.8008 |
| Refunds and returns | WALMART US (WFS) | A: Inputs; F: rate x gross | -1,516.4093 | -1,656.0999 | -2,269.0114 | -3,041.744 | -3,085.9232 | -3,414.2599 | -3,621.7663 | -4,512.5448 | -4,499.704 | -5,428.6039 | -8,166.7374 | -7,606.6243 | -5,055.1344 | -5,014.7077 | -6,016.162 | -6,629.5086 | -7,449.821 | -7,701.3125 | -7,780.4556 | -8,112.7215 | -9,732.8598 | -11,742.0702 | -17,664.653 | -16,453.1284 | -48,819.4284 | -109,352.5347 |
| Net product revenue | WALMART US (WFS) | gross less discounts and refunds | 14,036.1486 | 15,338.0307 | 22,211.673 | 27,594.7403 | 31,721.5996 | 38,248.3664 | 37,495.6378 | 46,110.9498 | 49,215.5126 | 59,375.3547 | 89,323.6905 | 83,197.4536 | 55,290.5329 | 54,848.3653 | 65,801.7717 | 72,510.2501 | 81,482.4177 | 84,233.1056 | 85,098.7329 | 88,732.8913 | 106,453.1537 | 128,428.8923 | 193,207.1426 | 179,956.0922 | 513,869.1578 | 1,196,043.3483 |
| NET REVENUE | WALMART US (WFS) | = net product revenue | 14,036.1486 | 15,338.0307 | 22,211.673 | 27,594.7403 | 31,721.5996 | 38,248.3664 | 37,495.6378 | 46,110.9498 | 49,215.5126 | 59,375.3547 | 89,323.6905 | 83,197.4536 | 55,290.5329 | 54,848.3653 | 65,801.7717 | 72,510.2501 | 81,482.4177 | 84,233.1056 | 85,098.7329 | 88,732.8913 | 106,453.1537 | 128,428.8923 | 193,207.1426 | 179,956.0922 | 513,869.1578 | 1,196,043.3483 |
| Units returned (memo) | WALMART US (WFS) | A: Inputs; F: units x refund rate | 21 | 26 | 32 | 47 | 48 | 53 | 56 | 66 | 69.3762 | 83.492 | 125.2955 | 116.4151 | 77.1756 | 76.3701 | 91.396 | 100.4661 | 112.6197 | 116.1351 | 117.0399 | 121.7378 | 145.69 | 175.3332 | 263.1206 | 244.4716 | 743.5788 | 1,641.5557 |
| Cost of goods shipped | WALMART US (WFS) | Volume_Price | -5,066.32 | -5,746.41 | -8,299.21 | -10,565.43 | -12,384.43 | -14,764.04 | -14,931.02 | -18,664.43 | -18,790.7995 | -22,632.8794 | -33,993.0863 | -31,609.9871 | -20,972.7512 | -20,771.0602 | -24,878.4265 | -27,370.0172 | -30,706.4719 | -31,691.2355 | -31,964.6385 | -33,275.2773 | -39,855.2858 | -48,004.3373 | -72,099.336 | -67,044.7826 | -197,448.0423 | -448,633.6198 |
| Returned stock recovered to inventory | WALMART US (WFS) | A: Inputs; F: returned units x recovery rate x average cost | 269 | 375 | 432 | 573 | 675 | 741 | 775 | 929 | 1,052.2848 | 1,267.4412 | 1,903.6128 | 1,770.1593 | 1,174.4741 | 1,163.1794 | 1,393.1919 | 1,532.721 | 1,719.5624 | 1,774.7092 | 1,790.0198 | 1,863.4155 | 2,231.896 | 2,688.2429 | 4,037.5628 | 3,754.5078 | 10,762.4981 | 25,123.4827 |
| COST OF GOODS SOLD | WALMART US (WFS) | shipped less recovered | -4,797.32 | -5,371.41 | -7,867.21 | -9,992.43 | -11,709.43 | -14,023.04 | -14,156.02 | -17,735.43 | -17,738.5148 | -21,365.4382 | -32,089.4734 | -29,839.8278 | -19,798.2772 | -19,607.8808 | -23,485.2346 | -25,837.2962 | -28,986.9094 | -29,916.5264 | -30,174.6188 | -31,411.8617 | -37,623.3898 | -45,316.0944 | -68,061.7731 | -63,290.2747 | -186,685.5442 | -423,510.1371 |
| GROSS PROFIT | WALMART US (WFS) | net revenue less COGS | 9,238.8286 | 9,966.6207 | 14,344.463 | 17,602.3103 | 20,012.1696 | 24,225.3264 | 23,339.6178 | 28,375.5198 | 31,476.9978 | 38,009.9166 | 57,234.2171 | 53,357.6258 | 35,492.2557 | 35,240.4845 | 42,316.5371 | 46,672.9539 | 52,495.5083 | 54,316.5792 | 54,924.1141 | 57,321.0296 | 68,829.7639 | 83,112.7979 | 125,145.3695 | 116,665.8174 | 327,183.6137 | 772,533.2112 |
| Gross margin % | WALMART US (WFS) | GP / net revenue | 65.82% | 64.98% | 64.58% | 63.79% | 63.09% | 63.34% | 62.25% | 61.54% | 63.96% | 64.02% | 64.08% | 64.13% | 64.19% | 64.25% | 64.31% | 64.37% | 64.43% | 64.48% | 64.54% | 64.6% | 64.66% | 64.72% | 64.77% | 64.83% | 63.67% | 64.59% |
| Referral fees | WALMART US (WFS) | A: Inputs USD / FX; F: rate x net product revenue | -2,105.2124 | -2,300.6724 | -3,331.749 | -4,139.1466 | -4,758.6837 | -5,737.3646 | -5,624.4425 | -6,916.6667 | -7,382.3269 | -8,906.3032 | -13,398.5536 | -12,479.618 | -8,293.5799 | -8,227.2548 | -9,870.2658 | -10,876.5375 | -12,222.3627 | -12,634.9658 | -12,764.8099 | -13,309.9337 | -15,967.9731 | -19,264.3338 | -28,981.0714 | -26,993.4138 | -77,080.7396 | -179,406.5022 |
| WFS fulfilment fees | WALMART US (WFS) | A: Inputs USD / FX; F: units x fee / FX | -1,489.3822 | -1,661.8636 | -2,266.1597 | -2,878.4787 | -3,217.5503 | -3,886.2816 | -3,953.6128 | -4,860.2151 | -5,031.41 | -6,055.1394 | -9,086.8806 | -8,442.8375 | -5,597.0528 | -5,538.6324 | -6,628.369 | -7,286.1603 | -8,167.5811 | -8,422.5305 | -8,488.1512 | -8,828.865 | -10,565.9611 | -12,715.7928 | -19,082.4492 | -17,729.9587 | -52,829.8115 | -119,051.5042 |
| WFS storage fees | WALMART US (WFS) | A: Inputs USD / FX; F: units x rate / FX | -126.4479 | -152.7378 | -181.5589 | -263.4508 | -344.6069 | -371.8412 | -376.4496 | -463.2616 | -474.507 | -571.0538 | -856.9741 | -796.2351 | -527.8521 | -522.3426 | -625.1145 | -687.1501 | -770.2759 | -794.32 | -800.5086 | -832.6409 | -996.4646 | -1,199.213 | -1,799.6456 | -1,672.0937 | -4,979.1247 | -11,227.6215 |
| Total variable channel costs | WALMART US (WFS) | sum | -3,721.0425 | -4,115.2738 | -5,779.4677 | -7,281.0761 | -8,320.841 | -9,995.4874 | -9,954.5049 | -12,240.1434 | -12,888.2439 | -15,532.4965 | -23,342.4083 | -21,718.6906 | -14,418.4848 | -14,288.2298 | -17,123.7492 | -18,849.8479 | -21,160.2197 | -21,851.8163 | -22,053.4697 | -22,971.4396 | -27,530.3988 | -33,179.3397 | -49,863.1662 | -46,395.4662 | -134,889.6758 | -309,685.628 |
| CONTRIBUTION BEFORE MARKETING (CM1) | WALMART US (WFS) | GP less variable channel costs | 5,517.7862 | 5,851.347 | 8,564.9953 | 10,321.2342 | 11,691.3287 | 14,229.8391 | 13,385.1129 | 16,135.3765 | 18,588.7539 | 22,477.4201 | 33,891.8088 | 31,638.9353 | 21,073.7709 | 20,952.2547 | 25,192.7879 | 27,823.106 | 31,335.2885 | 32,464.7629 | 32,870.6444 | 34,349.5899 | 41,299.3651 | 49,933.4583 | 75,282.2032 | 70,270.3513 | 192,293.9379 | 462,847.5832 |
| CM1 % | WALMART US (WFS) | CM1 / net revenue | 39.31% | 38.15% | 38.56% | 37.4% | 36.86% | 37.2% | 35.7% | 34.99% | 37.77% | 37.86% | 37.94% | 38.03% | 38.11% | 38.2% | 38.29% | 38.37% | 38.46% | 38.54% | 38.63% | 38.71% | 38.8% | 38.88% | 38.96% | 39.05% | 37.42% | 38.7% |
| Walmart Connect advertising | WALMART US (WFS) | A: Inputs USD / FX; F: share of net revenue | -2,056.9498 | -2,387.1278 | -3,217.6806 | -3,833.0241 | -4,101.4625 | -5,045.1264 | -4,421.0526 | -6,129.0323 | -4,921.5513 | -5,937.5355 | -8,932.3691 | -8,319.7454 | -5,529.0533 | -5,484.8365 | -6,580.1772 | -7,251.025 | -8,148.2418 | -8,423.3106 | -8,509.8733 | -8,873.2891 | -10,645.3154 | -12,842.8892 | -19,320.7143 | -17,995.6092 | -59,302.6572 | -119,604.3348 |
| CONTRIBUTION AFTER MARKETING (CM2) | WALMART US (WFS) | CM1 less paid media | 3,460.8364 | 3,464.2192 | 5,347.3147 | 6,488.2101 | 7,589.8662 | 9,184.7127 | 8,964.0603 | 10,006.3442 | 13,667.2027 | 16,539.8846 | 24,959.4398 | 23,319.1899 | 15,544.7176 | 15,467.4182 | 18,612.6108 | 20,572.081 | 23,187.0468 | 24,041.4523 | 24,360.7711 | 25,476.3008 | 30,654.0498 | 37,090.569 | 55,961.489 | 52,274.7421 | 132,991.2807 | 343,243.2484 |
| CM2 % | WALMART US (WFS) | CM2 / net revenue | 24.66% | 22.59% | 24.07% | 23.51% | 23.93% | 24.01% | 23.91% | 21.7% | 27.77% | 27.86% | 27.94% | 28.03% | 28.11% | 28.2% | 28.29% | 28.37% | 28.46% | 28.54% | 28.63% | 28.71% | 28.8% | 28.88% | 28.96% | 29.05% | 25.88% | 28.7% |
| KPI: gross AOV | WALMART US (WFS) | gross / orders | 80.916 | 77.0466 | 80.6843 | 78.516 | 78.0227 | 78.0866 | 73.9442 | 74.9277 | 79.1286 | 79.3237 | 79.5194 | 79.7155 | 79.9121 | 80.1092 | 80.3067 | 80.5048 | 80.7033 | 80.9024 | 81.1019 | 81.3019 | 81.5024 | 81.7034 | 81.9049 | 82.1069 | 78.3831 | 81.2705 |
| KPI: net revenue per order | WALMART US (WFS) | net / orders | 69.4859 | 65.8285 | 69.6291 | 67.1405 | 67.2068 | 68.3007 | 64.2049 | 65.2206 | 69.2375 | 69.4083 | 69.5794 | 69.751 | 69.9231 | 70.0955 | 70.2684 | 70.4417 | 70.6154 | 70.7896 | 70.9642 | 71.1392 | 71.3146 | 71.4905 | 71.6668 | 71.8436 | 68.2355 | 71.1117 |
| KPI: discount rate % of gross | WALMART US (WFS) | 4.85% | 5.34% | 4.89% | 5.06% | 5.48% | 4.72% | 4.78% | 4.44% | 4.5% | 4.5% | 4.5% | 4.5% | 4.5% | 4.5% | 4.5% | 4.5% | 4.5% | 4.5% | 4.5% | 4.5% | 4.5% | 4.5% | 4.5% | 4.5% | 4.68% | 4.5% | |
| KPI: refund rate % of gross | WALMART US (WFS) | 9.28% | 9.23% | 8.82% | 9.43% | 8.38% | 7.81% | 8.39% | 8.52% | 8% | 8% | 8% | 8% | 8% | 8% | 8% | 8% | 8% | 8% | 8% | 8% | 8% | 8% | 8% | 8% | 8.27% | 8% | |
| KPI: variable channel costs % of net revenue | WALMART US (WFS) | 26.51% | 26.83% | 26.02% | 26.39% | 26.23% | 26.13% | 26.55% | 26.54% | 26.19% | 26.16% | 26.13% | 26.1% | 26.08% | 26.05% | 26.02% | 26% | 25.97% | 25.94% | 25.92% | 25.89% | 25.86% | 25.83% | 25.81% | 25.78% | 26.25% | 25.89% | |
| KPI: paid media % of net revenue | WALMART US (WFS) | 14.65% | 15.56% | 14.49% | 13.89% | 12.93% | 13.19% | 11.79% | 13.29% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 10% | 11.54% | 10% | |
| KPI: CM2 per order | WALMART US (WFS) | CM2 / orders | 17.1329 | 14.8679 | 16.7627 | 15.7864 | 16.0802 | 16.4013 | 15.3494 | 14.1532 | 19.2273 | 19.3347 | 19.4424 | 19.5503 | 19.6586 | 19.7672 | 19.876 | 19.9852 | 20.0947 | 20.2045 | 20.3145 | 20.4249 | 20.5356 | 20.6466 | 20.7579 | 20.8696 | 17.6596 | 20.4078 |
| Orders | ALL CHANNELS | sum of channels | 4,190 | 3,892 | 4,581 | 4,860 | 5,350 | 5,184 | 4,878 | 4,913 | 5,446.8196 | 6,349.936 | 9,232.5408 | 8,312.4139 | 5,340.7641 | 5,123.0266 | 5,944.1192 | 6,335.9965 | 6,888.5145 | 6,890.8549 | 6,737.9294 | 6,801.2305 | 7,900.4041 | 9,230.6406 | 13,451.2624 | 12,138.6847 | 67,189.7103 | 92,783.4275 |
| Units sold | ALL CHANNELS | sum of channels | 5,156 | 4,804 | 5,685 | 6,001 | 6,619 | 6,362 | 5,971 | 6,096 | 6,856.315 | 7,990.8829 | 11,615.1039 | 10,454.5243 | 6,715.1322 | 6,439.4777 | 7,469.3567 | 7,959.4139 | 8,650.8944 | 8,651.2056 | 8,456.6216 | 8,533.4311 | 9,909.4624 | 11,574.3363 | 16,861.245 | 15,211.0595 | 83,610.8261 | 116,431.6364 |
| Gross sales ex VAT | ALL CHANNELS | sum of channels | 299,665.099 | 283,210.8236 | 331,649.209 | 349,637.9049 | 391,152.6385 | 372,982.3208 | 344,637.9566 | 356,146.963 | 405,153.0865 | 473,703.3371 | 690,751.3911 | 623,725.7467 | 401,918.9258 | 386,663.1846 | 449,953.3621 | 481,029.1034 | 524,518.8492 | 526,247.9544 | 516,093.3537 | 522,488.2274 | 608,734.968 | 713,351.2695 | 1,042,629.5144 | 943,705.9395 | 4,922,416.4768 | 7,117,334.6519 |
| Discounts and coupons | ALL CHANNELS | sum of channels | -17,019.471 | -18,802.7329 | -21,523.6046 | -21,757.5807 | -23,482.1956 | -22,488.8845 | -21,694.0125 | -21,400.3584 | -22,036.5537 | -25,730.4653 | -37,468.8847 | -33,786.3687 | -21,740.8299 | -20,885.8042 | -24,269.3105 | -25,907.3884 | -28,207.6222 | -28,257.8823 | -27,670.179 | -27,969.5457 | -32,535.1676 | -38,065.7896 | -55,546.7645 | -50,194.2044 | -287,191.1126 | -381,250.4883 |
| Refunds and returns | ALL CHANNELS | sum of channels | -20,746.4093 | -19,305.0999 | -22,416.0114 | -23,553.744 | -26,382.9232 | -26,154.2599 | -23,211.7663 | -27,041.5448 | -26,188.0293 | -30,660.7067 | -44,771.5356 | -40,484.703 | -26,125.5507 | -25,171.1035 | -29,335.4096 | -31,409.7204 | -34,303.209 | -34,471.3184 | -33,861.2087 | -34,337.6283 | -40,073.2416 | -47,040.8215 | -68,874.6539 | -62,450.611 | -330,916.7334 | -467,454.4767 |
| Shipping income | ALL CHANNELS | sum of channels | 5,655 | 5,759 | 6,668 | 6,672 | 7,610 | 7,608 | 6,829 | 6,827 | 7,466.5834 | 8,644.7528 | 12,480.7151 | 11,156.0203 | 7,115.026 | 6,773.5424 | 7,798.5921 | 8,247.161 | 8,893.9652 | 8,823.4978 | 8,554.7538 | 8,560.4285 | 9,855.8902 | 11,411.0737 | 16,474.544 | 14,725.9469 | 93,376.0717 | 117,234.4214 |
| NET REVENUE | ALL CHANNELS | sum of channels | 267,554.2186 | 250,861.9907 | 294,377.593 | 310,998.5803 | 348,897.5196 | 331,947.1764 | 306,561.1778 | 314,532.0598 | 364,395.0869 | 425,956.9179 | 620,991.6859 | 560,610.6954 | 361,167.5711 | 347,379.8193 | 404,147.2341 | 431,959.1556 | 470,901.9832 | 472,342.2515 | 463,116.7198 | 468,741.482 | 545,982.449 | 639,655.7321 | 934,682.64 | 845,787.0709 | 4,397,684.7025 | 6,385,864.1083 |
| Units returned (memo) | ALL CHANNELS | sum of channels | 342 | 334 | 404 | 401 | 457 | 453 | 410 | 452 | 444.4546 | 518.6708 | 754.9047 | 680.3887 | 437.6259 | 420.249 | 488.1564 | 520.9412 | 567.0386 | 567.9166 | 555.9982 | 561.9286 | 653.5831 | 764.6318 | 1,115.7421 | 1,008.2397 | 5,651.4187 | 7,662.0511 |
| Cost of goods shipped | ALL CHANNELS | sum of channels | -101,786.83 | -96,106.62 | -113,930.99 | -120,210.18 | -135,205.82 | -129,855.48 | -120,311.83 | -124,320.12 | -140,371.7358 | -163,775.3967 | -238,311.7125 | -214,732.8149 | -138,077.867 | -132,555.9003 | -153,926.7683 | -164,209.4779 | -178,676.7386 | -178,886.3691 | -175,063.2142 | -176,857.2508 | -205,614.7655 | -240,441.3588 | -350,683.6141 | -316,739.2989 | -1,698,919.5299 | -2,411,732.6236 |
| Returned stock recovered | ALL CHANNELS | sum of channels | 4,379 | 4,195 | 5,358 | 4,977 | 6,033 | 6,515 | 5,325 | 5,839 | 6,368.6565 | 7,440.555 | 10,841.8304 | 9,782.9163 | 6,299.6863 | 6,056.6318 | 7,043.6199 | 7,525.6165 | 8,201.3712 | 8,223.9945 | 8,061.2076 | 8,157.1837 | 9,499.4038 | 11,127.2632 | 16,257.1421 | 14,709.3184 | 77,054.9581 | 111,162.439 |
| COST OF GOODS SOLD | ALL CHANNELS | sum of channels | -97,407.83 | -91,911.62 | -108,572.99 | -115,233.18 | -129,172.82 | -123,340.48 | -114,986.83 | -118,481.12 | -134,003.0793 | -156,334.8417 | -227,469.8821 | -204,949.8986 | -131,778.1807 | -126,499.2684 | -146,883.1484 | -156,683.8614 | -170,475.3674 | -170,662.3745 | -167,002.0067 | -168,700.0671 | -196,115.3618 | -229,314.0956 | -334,426.472 | -302,029.9805 | -1,621,864.5718 | -2,300,570.1846 |
| GROSS PROFIT | ALL CHANNELS | sum of channels | 170,146.3886 | 158,950.3707 | 185,804.603 | 195,765.4003 | 219,724.6996 | 208,606.6964 | 191,574.3478 | 196,050.9398 | 230,392.0076 | 269,622.0762 | 393,521.8038 | 355,660.7967 | 229,389.3904 | 220,880.5509 | 257,264.0857 | 275,275.2942 | 300,426.6157 | 301,679.8769 | 296,114.7131 | 300,041.4149 | 349,867.0872 | 410,341.6364 | 600,256.1679 | 543,757.0903 | 2,775,820.1307 | 4,085,293.9237 |
| Marketplace, referral and payment fees | ALL CHANNELS | sum of channels | -25,180.2124 | -22,538.6724 | -27,025.749 | -29,644.1466 | -32,834.6837 | -31,540.3646 | -28,941.4425 | -29,921.6667 | -34,841.518 | -40,876.3451 | -59,813.2716 | -54,200.3549 | -35,051.1329 | -33,843.4008 | -39,528.3417 | -42,416.478 | -46,426.784 | -46,758.8784 | -46,035.1742 | -46,789.3854 | -54,730.5161 | -64,395.5746 | -94,504.9051 | -85,892.0227 | -417,358.4276 | -636,372.5939 |
| Fulfilment, shipping, storage and inbound | ALL CHANNELS | sum of channels | -34,760.8301 | -32,863.6013 | -38,712.7186 | -41,453.9295 | -45,080.1572 | -46,109.1227 | -41,415.0624 | -41,677.4767 | -46,008.118 | -57,105.4962 | -82,961.2815 | -74,630.9976 | -44,994.2881 | -43,130.6983 | -50,009.1336 | -53,269.0222 | -57,873.4482 | -57,851.8012 | -56,527.0385 | -57,016.3309 | -66,181.8772 | -82,101.8961 | -119,517.2905 | -107,740.0106 | -582,778.792 | -796,212.8354 |
| Total variable channel costs | ALL CHANNELS | sum of channels | -59,941.0425 | -55,402.2738 | -65,738.4677 | -71,098.0761 | -77,914.841 | -77,649.4874 | -70,356.5049 | -71,599.1434 | -80,849.636 | -97,981.8413 | -142,774.5532 | -128,831.3525 | -80,045.421 | -76,974.0992 | -89,537.4753 | -95,685.5002 | -104,300.2323 | -104,610.6796 | -102,562.2128 | -103,805.7163 | -120,912.3934 | -146,497.4707 | -214,022.1956 | -193,632.0332 | -1,000,137.2196 | -1,432,585.4293 |
| CONTRIBUTION BEFORE MARKETING (CM1) | ALL CHANNELS | sum of channels | 110,205.3462 | 103,548.097 | 120,066.1353 | 124,667.3242 | 141,809.8587 | 130,957.2091 | 121,217.8429 | 124,451.7965 | 149,542.3716 | 171,640.2349 | 250,747.2506 | 226,829.4443 | 149,343.9694 | 143,906.4517 | 167,726.6104 | 179,589.794 | 196,126.3835 | 197,069.1973 | 193,552.5003 | 196,235.6986 | 228,954.6938 | 263,844.1658 | 386,233.9724 | 350,125.0571 | 1,775,682.9111 | 2,652,708.4943 |
| Paid media: Meta | ALL CHANNELS | sum of channels | -14,925 | -15,728 | -19,266 | -17,843 | -20,699 | -20,117 | -19,621 | -20,485 | -19,766.527 | -22,957.0862 | -33,247.546 | -29,811.6187 | -19,072.5641 | -18,213.9851 | -21,035.9463 | -22,315.5318 | -24,141.0031 | -24,024.7004 | -23,365.8841 | -23,454.5933 | -27,088.5743 | -31,461.1713 | -45,563.8123 | -40,855.2947 | -254,466.778 | -320,593.0608 |
| Paid media: Google | ALL CHANNELS | sum of channels | -6,396 | -6,740 | -8,257 | -7,647 | -8,871 | -8,621 | -8,409 | -8,779 | -8,471.3687 | -9,838.7512 | -14,248.9483 | -12,776.408 | -8,173.956 | -7,805.9936 | -9,015.4055 | -9,563.7993 | -10,346.1442 | -10,296.3002 | -10,013.9503 | -10,051.9686 | -11,609.389 | -13,483.3591 | -19,527.3481 | -17,509.412 | -109,055.4763 | -137,397.0261 |
| Amazon advertising | ALL CHANNELS | sum of channels | -11,057 | -9,410 | -11,456 | -13,283 | -15,111 | -13,890 | -12,615 | -11,563 | -12,671.3159 | -14,761.5141 | -21,443.5325 | -19,286.1122 | -12,376.2882 | -11,855.1842 | -13,733.6884 | -14,613.4914 | -15,857.0894 | -15,828.7771 | -15,441.6117 | -15,547.4493 | -18,011.0085 | -20,982.0162 | -30,479.8371 | -27,413.2799 | -166,547.4747 | -212,139.7212 |
| Walmart Connect advertising | ALL CHANNELS | sum of channels | -2,056.9498 | -2,387.1278 | -3,217.6806 | -3,833.0241 | -4,101.4625 | -5,045.1264 | -4,421.0526 | -6,129.0323 | -4,921.5513 | -5,937.5355 | -8,932.3691 | -8,319.7454 | -5,529.0533 | -5,484.8365 | -6,580.1772 | -7,251.025 | -8,148.2418 | -8,423.3106 | -8,509.8733 | -8,873.2891 | -10,645.3154 | -12,842.8892 | -19,320.7143 | -17,995.6092 | -59,302.6572 | -119,604.3348 |
| Total paid media | ALL CHANNELS | sum of channels | -34,434.9498 | -34,265.1278 | -42,196.6806 | -42,606.0241 | -48,782.4625 | -47,673.1264 | -45,066.0526 | -46,956.0323 | -45,830.763 | -53,494.8871 | -77,872.3958 | -70,193.8843 | -45,151.8616 | -43,359.9995 | -50,365.2174 | -53,743.8476 | -58,492.4785 | -58,573.0883 | -57,331.3194 | -57,927.3003 | -67,354.2871 | -78,769.4358 | -114,891.7117 | -103,773.5957 | -589,372.3862 | -789,734.1428 |
| CONTRIBUTION AFTER MARKETING (CM2) | ALL CHANNELS | sum of channels | 75,770.3964 | 69,282.9692 | 77,869.4547 | 82,061.3001 | 93,027.3962 | 83,284.0827 | 76,151.7903 | 77,495.7642 | 103,711.6086 | 118,145.3478 | 172,874.8548 | 156,635.56 | 104,192.1078 | 100,546.4522 | 117,361.393 | 125,845.9464 | 137,633.905 | 138,496.1091 | 136,221.181 | 138,308.3984 | 161,600.4067 | 185,074.73 | 271,342.2606 | 246,351.4614 | 1,186,310.5249 | 1,862,974.3515 |
| Gross margin % | ALL CHANNELS | 63.59% | 63.36% | 63.12% | 62.95% | 62.98% | 62.84% | 62.49% | 62.33% | 63.23% | 63.3% | 63.37% | 63.44% | 63.51% | 63.58% | 63.66% | 63.73% | 63.8% | 63.87% | 63.94% | 64.01% | 64.08% | 64.15% | 64.22% | 64.29% | 63.12% | 63.97% | |
| CM1 % | ALL CHANNELS | 41.19% | 41.28% | 40.79% | 40.09% | 40.65% | 39.45% | 39.54% | 39.57% | 41.04% | 40.3% | 40.38% | 40.46% | 41.35% | 41.43% | 41.5% | 41.58% | 41.65% | 41.72% | 41.79% | 41.86% | 41.93% | 41.25% | 41.32% | 41.4% | 40.38% | 41.54% | |
| CM2 % | ALL CHANNELS | 28.32% | 27.62% | 26.45% | 26.39% | 26.66% | 25.09% | 24.84% | 24.64% | 28.46% | 27.74% | 27.84% | 27.94% | 28.85% | 28.94% | 29.04% | 29.13% | 29.23% | 29.32% | 29.41% | 29.51% | 29.6% | 28.93% | 29.03% | 29.13% | 26.98% | 29.17% | |
| Paid media % of net revenue | ALL CHANNELS | 12.87% | 13.66% | 14.33% | 13.7% | 13.98% | 14.36% | 14.7% | 14.93% | 12.58% | 12.56% | 12.54% | 12.52% | 12.5% | 12.48% | 12.46% | 12.44% | 12.42% | 12.4% | 12.38% | 12.36% | 12.34% | 12.31% | 12.29% | 12.27% | 13.4% | 12.37% | |
| Marketing efficiency ratio (net revenue / total paid media) | ALL CHANNELS | 7.7698 | 7.3212 | 6.9763 | 7.2994 | 7.1521 | 6.963 | 6.8025 | 6.6984 | 7.9509 | 7.9626 | 7.9745 | 7.9866 | 7.999 | 8.0115 | 8.0243 | 8.0374 | 8.0506 | 8.0642 | 8.0779 | 8.0919 | 8.1061 | 8.1206 | 8.1353 | 8.1503 | 7.4616 | 8.0861 |
| label | basis | section | format | kind | bold | value c | value d |
|---|---|---|---|---|---|---|---|
| Deseasonalised monthly run-rate units (latest actual months per Assumptions) | helper: single value in column C | SHOPIFY EU (DTC) | int | calc | False | 2,905.6944 | |
| Deseasonalised monthly run-rate units (latest actual months per Assumptions) | helper: single value in column C | AMAZON EU (FBA) | int | calc | False | 2,994.4444 | |
| Deseasonalised monthly run-rate units (latest actual months per Assumptions) | helper: single value in column C | WALMART US (WFS) | int | calc | False | 823.4432 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Shopify EU (DTC): share of gross sales, Cookware | CATEGORY SHARE OF CHANNEL GROSS SALES (allocation keys) | Volume_Price | 42.3% | 44.01% | 41.41% | 41.92% | 44.79% | 42.61% | 41.65% | 42.41% | 42.89% | 42.89% | 42.89% | 42.89% | 42.89% | 42.89% | 42.89% | 42.89% | 42.89% | 42.89% | 42.89% | 42.89% | 42.89% | 42.89% | 42.89% | 42.89% | ||
| Shopify EU (DTC): share of gross sales, Knives | CATEGORY SHARE OF CHANNEL GROSS SALES (allocation keys) | Volume_Price | 17.54% | 15.96% | 16.59% | 16.89% | 15.9% | 17.23% | 16.31% | 17.27% | 17.02% | 17.02% | 17.02% | 17.02% | 17.02% | 17.02% | 17.02% | 17.02% | 17.02% | 17.02% | 17.02% | 17.02% | 17.02% | 17.02% | 17.02% | 17.02% | ||
| Shopify EU (DTC): share of gross sales, Textiles | CATEGORY SHARE OF CHANNEL GROSS SALES (allocation keys) | Volume_Price | 20.53% | 20.43% | 21.75% | 21.41% | 20.16% | 20.34% | 21.67% | 20.3% | 20.17% | 20.17% | 20.17% | 20.17% | 20.17% | 20.17% | 20.17% | 20.17% | 20.17% | 20.17% | 20.17% | 20.17% | 20.17% | 20.17% | 20.17% | 20.17% | ||
| Shopify EU (DTC): share of gross sales, Tableware | CATEGORY SHARE OF CHANNEL GROSS SALES (allocation keys) | Volume_Price | 12% | 12.06% | 12.4% | 11.54% | 11.81% | 11.97% | 12.25% | 12.32% | 12.06% | 12.06% | 12.06% | 12.06% | 12.06% | 12.06% | 12.06% | 12.06% | 12.06% | 12.06% | 12.06% | 12.06% | 12.06% | 12.06% | 12.06% | 12.06% | ||
| Shopify EU (DTC): share of gross sales, Storage | CATEGORY SHARE OF CHANNEL GROSS SALES (allocation keys) | Volume_Price | 7.63% | 7.54% | 7.84% | 8.24% | 7.34% | 7.85% | 8.12% | 7.7% | 7.85% | 7.85% | 7.85% | 7.85% | 7.85% | 7.85% | 7.85% | 7.85% | 7.85% | 7.85% | 7.85% | 7.85% | 7.85% | 7.85% | 7.85% | 7.85% | ||
| Amazon EU (FBA): share of gross sales, Cookware | CATEGORY SHARE OF CHANNEL GROSS SALES (allocation keys) | Volume_Price | 35.59% | 36.1% | 37.17% | 34.96% | 35.66% | 37.29% | 34.12% | 34.09% | 35.15% | 35.15% | 35.15% | 35.15% | 35.15% | 35.15% | 35.15% | 35.15% | 35.15% | 35.15% | 35.15% | 35.15% | 35.15% | 35.15% | 35.15% | 35.15% | ||
| Amazon EU (FBA): share of gross sales, Knives | CATEGORY SHARE OF CHANNEL GROSS SALES (allocation keys) | Volume_Price | 23.71% | 23.98% | 22.75% | 24.72% | 24.32% | 23.91% | 24.96% | 24.14% | 24.47% | 24.47% | 24.47% | 24.47% | 24.47% | 24.47% | 24.47% | 24.47% | 24.47% | 24.47% | 24.47% | 24.47% | 24.47% | 24.47% | 24.47% | 24.47% | ||
| Amazon EU (FBA): share of gross sales, Textiles | CATEGORY SHARE OF CHANNEL GROSS SALES (allocation keys) | Volume_Price | 17.14% | 16.5% | 17.16% | 17.86% | 17.06% | 15.37% | 16.2% | 17.72% | 16.44% | 16.44% | 16.44% | 16.44% | 16.44% | 16.44% | 16.44% | 16.44% | 16.44% | 16.44% | 16.44% | 16.44% | 16.44% | 16.44% | 16.44% | 16.44% | ||
| Amazon EU (FBA): share of gross sales, Tableware | CATEGORY SHARE OF CHANNEL GROSS SALES (allocation keys) | Volume_Price | 15.06% | 15.32% | 14.88% | 15.03% | 15.34% | 15.15% | 16.92% | 16.06% | 16.03% | 16.03% | 16.03% | 16.03% | 16.03% | 16.03% | 16.03% | 16.03% | 16.03% | 16.03% | 16.03% | 16.03% | 16.03% | 16.03% | 16.03% | 16.03% | ||
| Amazon EU (FBA): share of gross sales, Storage | CATEGORY SHARE OF CHANNEL GROSS SALES (allocation keys) | Volume_Price | 8.51% | 8.1% | 8.04% | 7.42% | 7.62% | 8.28% | 7.8% | 7.99% | 7.91% | 7.91% | 7.91% | 7.91% | 7.91% | 7.91% | 7.91% | 7.91% | 7.91% | 7.91% | 7.91% | 7.91% | 7.91% | 7.91% | 7.91% | 7.91% | ||
| Walmart US (WFS): share of gross sales, Cookware | CATEGORY SHARE OF CHANNEL GROSS SALES (allocation keys) | Volume_Price | 47.24% | 45.33% | 48.07% | 47.22% | 49.28% | 48.59% | 45.55% | 47.24% | 46.68% | 46.68% | 46.68% | 46.68% | 46.68% | 46.68% | 46.68% | 46.68% | 46.68% | 46.68% | 46.68% | 46.68% | 46.68% | 46.68% | 46.68% | 46.68% | ||
| Walmart US (WFS): share of gross sales, Knives | CATEGORY SHARE OF CHANNEL GROSS SALES (allocation keys) | Volume_Price | 16.47% | 16.11% | 17.51% | 17.52% | 16.44% | 16.58% | 17.29% | 17.15% | 16.99% | 16.99% | 16.99% | 16.99% | 16.99% | 16.99% | 16.99% | 16.99% | 16.99% | 16.99% | 16.99% | 16.99% | 16.99% | 16.99% | 16.99% | 16.99% | ||
| Walmart US (WFS): share of gross sales, Textiles | CATEGORY SHARE OF CHANNEL GROSS SALES (allocation keys) | Volume_Price | 14.12% | 15.37% | 13.57% | 13.9% | 14.34% | 13.58% | 14.59% | 13.58% | 14.03% | 14.03% | 14.03% | 14.03% | 14.03% | 14.03% | 14.03% | 14.03% | 14.03% | 14.03% | 14.03% | 14.03% | 14.03% | 14.03% | 14.03% | 14.03% | ||
| Walmart US (WFS): share of gross sales, Tableware | CATEGORY SHARE OF CHANNEL GROSS SALES (allocation keys) | Volume_Price | 15.53% | 16.15% | 14.26% | 14.6% | 13.77% | 14.76% | 15.23% | 15.19% | 15.31% | 15.31% | 15.31% | 15.31% | 15.31% | 15.31% | 15.31% | 15.31% | 15.31% | 15.31% | 15.31% | 15.31% | 15.31% | 15.31% | 15.31% | 15.31% | ||
| Walmart US (WFS): share of gross sales, Storage | CATEGORY SHARE OF CHANNEL GROSS SALES (allocation keys) | Volume_Price | 6.64% | 7.04% | 6.59% | 6.76% | 6.17% | 6.5% | 7.34% | 6.85% | 6.99% | 6.99% | 6.99% | 6.99% | 6.99% | 6.99% | 6.99% | 6.99% | 6.99% | 6.99% | 6.99% | 6.99% | 6.99% | 6.99% | 6.99% | 6.99% | ||
| Units sold | COOKWARE | Volume_Price | 1,033 | 992 | 1,168 | 1,197 | 1,391 | 1,353 | 1,189 | 1,235 | 1,403.7631 | 1,637.6444 | 2,382.7786 | 2,146.9147 | 1,380.4776 | 1,325.2696 | 1,538.9706 | 1,641.8618 | 1,786.6518 | 1,788.9329 | 1,750.9272 | 1,769.1472 | 2,057.1924 | 2,406.1401 | 3,510.185 | 3,171.2532 | 17,129.1008 | 24,127.0095 |
| Gross sales ex VAT | COOKWARE | Volume_Price | 117,992.4349 | 115,090.4226 | 132,903.3927 | 137,393.7019 | 161,173.8608 | 153,140.4284 | 134,706.7455 | 142,054.4204 | 163,015.8447 | 190,731.4136 | 278,325.1038 | 251,506.3449 | 162,191.5945 | 156,159.1293 | 181,868.2473 | 194,592.3682 | 212,368.9139 | 213,258.3566 | 209,334.1816 | 212,126.6038 | 247,379.7589 | 290,179.8096 | 424,553.2555 | 384,669.5583 | 1,978,034.1142 | 2,888,681.7774 |
| Discounts and coupons (allocated) | COOKWARE | channel x share | -6,901.069 | -7,864.571 | -8,725.5357 | -8,802.2113 | -9,923.5842 | -9,373.9707 | -8,748.9454 | -8,735.275 | -9,096.5726 | -10,626.3229 | -15,481.5568 | -13,966.9393 | -8,992.0603 | -8,643.0153 | -10,048.7084 | -10,733.047 | -11,692.8514 | -11,720.7715 | -11,484.1634 | -11,615.8738 | -13,520.9421 | -15,830.1348 | -23,116.0116 | -20,903.5788 | -118,246.554 | -158,301.1583 |
| Refunds and returns (allocated) | COOKWARE | channel x share | -8,136.9197 | -7,708.785 | -8,973.4575 | -9,315.5102 | -10,885.9227 | -10,719.2285 | -9,126.797 | -10,775.2193 | -10,500.473 | -12,305.1957 | -17,985.3795 | -16,279.1158 | -10,515.7096 | -10,141.9095 | -11,832.1882 | -12,682.4604 | -13,866.02 | -13,949.6612 | -13,718.5415 | -13,927.9268 | -16,273.9227 | -19,126.9217 | -28,039.6588 | -25,456.7924 | -132,712.0038 | -189,531.7127 |
| Shipping income (allocated, Shopify) | COOKWARE | channel x share | 2,392.2658 | 2,534.8032 | 2,761.4989 | 2,797.1086 | 3,408.613 | 3,241.5212 | 2,843.9631 | 2,895.4878 | 3,202.6161 | 3,707.9642 | 5,353.3104 | 4,785.1136 | 3,051.8237 | 2,905.3523 | 3,345.0234 | 3,537.4265 | 3,814.858 | 3,784.6327 | 3,669.3612 | 3,671.7953 | 4,227.4532 | 4,894.5128 | 7,066.3697 | 6,316.35 | 39,924.2659 | 50,284.959 |
| NET REVENUE | COOKWARE | 105,346.712 | 102,051.8698 | 117,965.8984 | 122,073.089 | 143,772.9669 | 136,288.7504 | 119,674.9662 | 125,439.414 | 146,621.4151 | 171,507.8592 | 250,211.478 | 226,045.4035 | 145,735.6483 | 140,279.5569 | 163,332.3741 | 174,714.2873 | 190,624.9006 | 191,372.5567 | 187,800.838 | 190,254.5985 | 221,812.3473 | 260,117.2659 | 380,463.9548 | 344,625.5371 | 1,766,999.8224 | 2,591,133.8654 | |
| Cost of goods shipped | COOKWARE | Volume_Price | -41,216.7 | -39,858.56 | -47,140.48 | -48,670.02 | -57,114.46 | -55,148.28 | -48,523.09 | -51,067.25 | -58,093.7568 | -67,828.9899 | -98,773.296 | -89,069.8578 | -57,319.9028 | -55,073.2178 | -64,006.8789 | -68,342.8425 | -74,431.4468 | -74,588.3011 | -73,064.2379 | -73,885.7801 | -85,986.825 | -100,655.6217 | -146,962.7375 | -132,882.6455 | -702,504.7404 | -1,007,200.4374 |
| Returned stock recovered (allocated) | COOKWARE | channel x share | 1,706.0786 | 1,671.2438 | 2,120.8876 | 1,952.7877 | 2,476.8921 | 2,651.9673 | 2,080.9532 | 2,309.4775 | 2,541.9347 | 2,972.4102 | 4,335.1518 | 3,915.4334 | 2,523.782 | 2,428.8302 | 2,827.5262 | 3,024.1914 | 3,299.3006 | 3,312.0598 | 3,250.1779 | 3,292.6883 | 3,839.0319 | 4,502.3607 | 6,586.1885 | 5,966.6685 | 30,735.2179 | 44,852.806 |
| COST OF GOODS SOLD | COOKWARE | -39,510.6214 | -38,187.3162 | -45,019.5924 | -46,717.2323 | -54,637.5679 | -52,496.3127 | -46,442.1368 | -48,757.7725 | -55,551.8221 | -64,856.5797 | -94,438.1442 | -85,154.4243 | -54,796.1208 | -52,644.3876 | -61,179.3527 | -65,318.6511 | -71,132.1462 | -71,276.2412 | -69,814.06 | -70,593.0917 | -82,147.7931 | -96,153.261 | -140,376.549 | -126,915.977 | -671,769.5225 | -962,347.6314 | |
| GROSS PROFIT | COOKWARE | 65,836.0906 | 63,864.5537 | 72,946.306 | 75,355.8568 | 89,135.3989 | 83,792.4377 | 73,232.8294 | 76,681.6414 | 91,069.593 | 106,651.2794 | 155,773.3338 | 140,890.9791 | 90,939.5276 | 87,635.1693 | 102,153.0214 | 109,395.6362 | 119,492.7544 | 120,096.3155 | 117,986.7779 | 119,661.5068 | 139,664.5542 | 163,964.0049 | 240,087.4059 | 217,709.5601 | 1,095,230.2999 | 1,628,786.234 | |
| Gross margin % | COOKWARE | 62.49% | 62.58% | 61.84% | 61.73% | 62% | 61.48% | 61.19% | 61.13% | 62.11% | 62.18% | 62.26% | 62.33% | 62.4% | 62.47% | 62.54% | 62.61% | 62.68% | 62.76% | 62.83% | 62.9% | 62.97% | 63.03% | 63.1% | 63.17% | 61.98% | 62.86% | |
| Variable channel costs (allocated) | COOKWARE | channel x share | -23,136.2529 | -22,024.1876 | -26,084.7543 | -27,414.6498 | -31,376.4919 | -31,457.6003 | -27,009.465 | -28,050.3118 | -31,916.1102 | -38,561.5838 | -56,242.3335 | -50,798.3744 | -31,719.0388 | -30,533.201 | -35,554.0779 | -38,036.4755 | -41,507.035 | -41,678.0616 | -40,909.736 | -41,455.3995 | -48,346.3722 | -58,414.054 | -85,448.1374 | -77,408.7885 | -394,072.1155 | -571,010.3774 |
| CONTRIBUTION BEFORE MARKETING (CM1) | COOKWARE | 42,699.8378 | 41,840.3661 | 46,861.5518 | 47,941.2069 | 57,758.907 | 52,334.8374 | 46,223.3644 | 48,631.3297 | 59,153.4828 | 68,089.6956 | 99,531.0003 | 90,092.6048 | 59,220.4887 | 57,101.9683 | 66,598.9435 | 71,359.1607 | 77,985.7194 | 78,418.2539 | 77,077.042 | 78,206.1073 | 91,318.182 | 105,549.9509 | 154,639.2684 | 140,300.7716 | 701,158.1844 | 1,057,775.8567 | |
| Paid media (allocated) | COOKWARE | channel x share | -13,925.982 | -14,368.4879 | -17,203.6339 | -17,140.1385 | -20,655.118 | -19,874.429 | -17,991.5917 | -19,249.4338 | -18,863.399 | -22,027.3929 | -32,079.6376 | -28,929.9418 | -18,618.0299 | -17,888.1182 | -20,788.8804 | -22,195.3475 | -24,169.8499 | -24,217.0275 | -23,717.6465 | -23,978.8394 | -27,898.6831 | -32,648.1256 | -47,651.8572 | -43,070.236 | -242,309.1861 | -326,842.6412 |
| CONTRIBUTION AFTER MARKETING (CM2) | COOKWARE | 28,773.8558 | 27,471.8781 | 29,657.9179 | 30,801.0684 | 37,103.789 | 32,460.4084 | 28,231.7727 | 29,381.8959 | 40,290.0838 | 46,062.3027 | 67,451.3626 | 61,162.6629 | 40,602.4588 | 39,213.8502 | 45,810.063 | 49,163.8132 | 53,815.8695 | 54,201.2264 | 53,359.3954 | 54,227.2678 | 63,419.4989 | 72,901.8253 | 106,987.4112 | 97,230.5356 | 458,848.9984 | 730,933.2155 | |
| CM2 % | COOKWARE | 27.31% | 26.92% | 25.14% | 25.23% | 25.81% | 23.82% | 23.59% | 23.42% | 27.48% | 26.86% | 26.96% | 27.06% | 27.86% | 27.95% | 28.05% | 28.14% | 28.23% | 28.32% | 28.41% | 28.5% | 28.59% | 28.03% | 28.12% | 28.21% | 25.97% | 28.21% | |
| CM2 per unit | COOKWARE | 27.8547 | 27.6934 | 25.3921 | 25.7319 | 26.6742 | 23.9914 | 23.7441 | 23.791 | 28.7015 | 28.1272 | 28.3079 | 28.4886 | 29.4119 | 29.5893 | 29.7667 | 29.9439 | 30.1211 | 30.2981 | 30.4749 | 30.6516 | 30.8282 | 30.2982 | 30.4791 | 30.66 | 26.7877 | 30.2952 | |
| Days of inventory on hand (Inventory) | COOKWARE | Inventory | 198.2665 | 158.3554 | 118.6343 | 82.403 | 101.1764 | 72.8462 | 55.8816 | 23.4995 | 66.8154 | 108.5749 | 43.3814 | 51.4831 | 114.9329 | 83.9794 | 88.2667 | 84.3166 | 82.8409 | 75.8374 | 80.8995 | 96.2058 | 90.6266 | 120.6979 | 70.002 | 80 | 51.4831 | 80 |
| Units sold | KNIVES | Volume_Price | 896 | 805 | 935 | 1,046 | 1,114 | 1,095 | 1,000 | 1,021 | 1,162.6283 | 1,354.6228 | 1,968.3955 | 1,771.133 | 1,137.2369 | 1,090.1547 | 1,264.0183 | 1,346.4037 | 1,462.7513 | 1,462.152 | 1,428.5983 | 1,440.8711 | 1,672.3627 | 1,952.2975 | 2,842.4943 | 2,562.8304 | 14,168.7797 | 19,662.1713 |
| Gross sales ex VAT | KNIVES | Volume_Price | 61,182.0797 | 55,166.5363 | 64,193.1438 | 71,511.7771 | 76,851.3535 | 74,508.2643 | 68,715.3496 | 70,976.4718 | 81,346.058 | 95,056.3573 | 138,529.9407 | 125,012.179 | 80,505.0878 | 77,398.6148 | 90,006.2099 | 96,154.5617 | 104,771.2236 | 105,037.0177 | 102,929.4873 | 104,120.4523 | 121,205.9884 | 141,913.5128 | 207,234.9075 | 187,400.2603 | 983,049.511 | 1,418,677.324 |
| Discounts and coupons (allocated) | KNIVES | channel x share | -3,286.8043 | -3,432.4456 | -3,976.8773 | -4,141.3983 | -4,376.0741 | -4,276.8265 | -3,980.0511 | -4,067.9413 | -4,184.0365 | -4,884.2082 | -7,110.5907 | -6,410.0044 | -4,123.5208 | -3,960.1511 | -4,600.2302 | -4,909.0821 | -5,343.0654 | -5,350.6146 | -5,237.3144 | -5,291.8454 | -6,153.0744 | -7,195.8741 | -10,495.6462 | -9,479.7676 | -54,127.2583 | -72,140.1862 |
| Refunds and returns (allocated) | KNIVES | channel x share | -4,278.3914 | -3,905.1077 | -4,408.4542 | -4,807.3324 | -5,198.0631 | -5,272.7858 | -4,604.8245 | -5,416.9159 | -5,324.3131 | -6,228.5503 | -9,087.379 | -8,210.0741 | -5,293.3248 | -5,095.1821 | -5,932.411 | -6,345.5891 | -6,923.0666 | -6,949.6758 | -6,819.2867 | -6,907.542 | -8,052.1403 | -9,441.0921 | -13,806.5162 | -12,503.3272 | -66,742.1914 | -94,069.1538 |
| Shipping income (allocated, Shopify) | KNIVES | channel x share | 991.8433 | 919.2095 | 1,106.174 | 1,126.772 | 1,209.7933 | 1,310.5197 | 1,114.0038 | 1,178.8389 | 1,270.7527 | 1,471.2677 | 2,124.1177 | 1,898.6653 | 1,210.9204 | 1,152.8027 | 1,327.2579 | 1,403.6007 | 1,513.6816 | 1,501.6886 | 1,455.9506 | 1,456.9164 | 1,677.3936 | 1,942.0733 | 2,803.8354 | 2,506.2382 | 15,721.9578 | 19,952.3594 |
| NET REVENUE | KNIVES | 54,608.7274 | 48,748.1925 | 56,913.9862 | 63,689.8184 | 68,487.0096 | 66,269.1716 | 61,244.4778 | 62,670.4535 | 73,108.4611 | 85,414.8664 | 124,456.0887 | 112,290.7658 | 72,299.1626 | 69,496.0843 | 80,800.8265 | 86,303.4912 | 94,018.7732 | 94,238.416 | 92,328.8368 | 93,377.9813 | 108,678.1673 | 127,218.62 | 185,736.5805 | 167,923.4037 | 877,902.0191 | 1,272,420.3434 | |
| Cost of goods shipped | KNIVES | Volume_Price | -18,708.48 | -17,009.65 | -19,934.2 | -22,164.74 | -23,828.46 | -23,345.4 | -21,580 | -22,022.97 | -25,098.6946 | -29,267.7112 | -42,564.0417 | -38,330.2619 | -24,632.1122 | -23,631.9184 | -27,423.5905 | -29,235.2197 | -31,787.8885 | -31,801.2217 | -31,097.2184 | -31,390.3854 | -36,463.8147 | -42,602.7618 | -62,079.9642 | -56,018.5485 | -303,854.6094 | -428,164.6442 |
| Returned stock recovered (allocated) | KNIVES | channel x share | 911.7519 | 852.7344 | 1,076.8815 | 1,028.7883 | 1,198.6449 | 1,328.7791 | 1,068.071 | 1,182.0935 | 1,304.5282 | 1,522.9211 | 2,217.3194 | 1,999.1 | 1,286.2116 | 1,235.4884 | 1,435.5023 | 1,532.2757 | 1,668.2243 | 1,671.1293 | 1,636.3368 | 1,654.0331 | 1,924.0554 | 2,251.193 | 3,285.1681 | 2,968.7992 | 15,691.6132 | 22,548.4173 |
| COST OF GOODS SOLD | KNIVES | -17,796.7281 | -16,156.9156 | -18,857.3185 | -21,135.9517 | -22,629.8151 | -22,016.6209 | -20,511.929 | -20,840.8765 | -23,794.1665 | -27,744.7901 | -40,346.7223 | -36,331.1619 | -23,345.9005 | -22,396.43 | -25,988.0882 | -27,702.944 | -30,119.6643 | -30,130.0924 | -29,460.8816 | -29,736.3524 | -34,539.7594 | -40,351.5688 | -58,794.7961 | -53,049.7493 | -288,162.9962 | -405,616.2269 | |
| GROSS PROFIT | KNIVES | 36,811.9993 | 32,591.2769 | 38,056.6677 | 42,553.8667 | 45,857.1945 | 44,252.5507 | 40,732.5488 | 41,829.577 | 49,314.2946 | 57,670.0764 | 84,109.3664 | 75,959.6039 | 48,953.262 | 47,099.6543 | 54,812.7383 | 58,600.5472 | 63,899.109 | 64,108.3236 | 62,867.9552 | 63,641.629 | 74,138.4079 | 86,867.0512 | 126,941.7844 | 114,873.6544 | 589,739.0229 | 866,804.1165 | |
| Gross margin % | KNIVES | 67.41% | 66.86% | 66.87% | 66.81% | 66.96% | 66.78% | 66.51% | 66.75% | 67.45% | 67.52% | 67.58% | 67.65% | 67.71% | 67.77% | 67.84% | 67.9% | 67.96% | 68.03% | 68.09% | 68.15% | 68.22% | 68.28% | 68.35% | 68.41% | 67.18% | 68.12% | |
| Variable channel costs (allocated) | KNIVES | channel x share | -12,680.9422 | -11,297.5508 | -13,171.5913 | -15,178.9462 | -16,026.2258 | -16,105.6329 | -14,653.7801 | -14,750.1193 | -16,884.0667 | -20,571.8626 | -29,951.783 | -27,003.6847 | -16,660.262 | -16,006.279 | -18,600.9971 | -19,858.5778 | -21,624.3365 | -21,665.7526 | -21,218.2712 | -21,451.2821 | -24,957.2423 | -30,388.0856 | -44,339.7948 | -40,064.3217 | -208,276.1856 | -296,835.2027 |
| CONTRIBUTION BEFORE MARKETING (CM1) | KNIVES | 24,131.0571 | 21,293.7261 | 24,885.0764 | 27,374.9205 | 29,830.9687 | 28,146.9178 | 26,078.7687 | 27,079.4576 | 32,430.2279 | 37,098.2138 | 54,157.5834 | 48,955.9192 | 32,293 | 31,093.3753 | 36,211.7412 | 38,741.9694 | 42,274.7725 | 42,442.571 | 41,649.684 | 42,190.3469 | 49,181.1656 | 56,478.9656 | 82,601.9896 | 74,809.3327 | 381,462.8373 | 569,968.9138 | |
| Paid media (allocated) | KNIVES | channel x share | -6,699.5061 | -6,227.6437 | -7,734.9009 | -8,260.1352 | -9,050.0243 | -9,108.1899 | -8,485.3592 | -8,895.0295 | -8,742.6124 | -10,202.4191 | -14,848.235 | -13,380.8745 | -8,604.9465 | -8,261.1839 | -9,593.0633 | -10,233.445 | -11,134.0307 | -11,145.574 | -10,905.377 | -11,014.6026 | -12,802.0588 | -14,965.5761 | -21,819.1345 | -19,698.8403 | -111,634.9297 | -150,177.8327 |
| CONTRIBUTION AFTER MARKETING (CM2) | KNIVES | 17,431.551 | 15,066.0824 | 17,150.1755 | 19,114.7853 | 20,780.9444 | 19,038.7279 | 17,593.4095 | 18,184.4282 | 23,687.6156 | 26,895.7947 | 39,309.3484 | 35,575.0448 | 23,688.0535 | 22,832.1915 | 26,618.6779 | 28,508.5244 | 31,140.7418 | 31,296.997 | 30,744.307 | 31,175.7443 | 36,379.1069 | 41,513.3894 | 60,782.855 | 55,110.4924 | 269,827.9076 | 419,791.0811 | |
| CM2 % | KNIVES | 31.92% | 30.91% | 30.13% | 30.01% | 30.34% | 28.73% | 28.73% | 29.02% | 32.4% | 31.49% | 31.58% | 31.68% | 32.76% | 32.85% | 32.94% | 33.03% | 33.12% | 33.21% | 33.3% | 33.39% | 33.47% | 32.63% | 32.73% | 32.82% | 30.74% | 32.99% | |
| CM2 per unit | KNIVES | 19.4549 | 18.7156 | 18.3424 | 18.2742 | 18.6543 | 17.387 | 17.5934 | 17.8104 | 20.3742 | 19.8548 | 19.9702 | 20.086 | 20.8295 | 20.944 | 21.0588 | 21.1738 | 21.2892 | 21.4047 | 21.5206 | 21.6367 | 21.7531 | 21.2639 | 21.3836 | 21.5038 | 19.0438 | 21.3502 | |
| Days of inventory on hand (Inventory) | KNIVES | Inventory | 132.897 | 105.4283 | 142.9603 | 95.8185 | 62.6587 | 33.5997 | 83.4252 | 52.4111 | 67.7538 | 30.5595 | 41.6248 | 51.4103 | 84.975 | 83.8517 | 88.1277 | 84.1792 | 82.7013 | 75.7055 | 80.7542 | 96.0276 | 90.4535 | 120.4604 | 69.8602 | 80 | 51.4103 | 80 |
| Units sold | TEXTILES | Volume_Price | 1,253 | 1,171 | 1,427 | 1,511 | 1,605 | 1,458 | 1,443 | 1,481 | 1,624.46 | 1,891.3587 | 2,746.3377 | 2,469.3209 | 1,584.3853 | 1,517.6803 | 1,758.4362 | 1,871.6664 | 2,031.9003 | 2,029.5607 | 1,981.5099 | 1,997.0401 | 2,316.15 | 2,701.8165 | 3,930.8112 | 3,541.3952 | 20,080.4773 | 27,262.352 |
| Gross sales ex VAT | TEXTILES | Volume_Price | 55,633.0222 | 52,077.931 | 63,376.0158 | 66,883.4836 | 71,391.0919 | 65,080.4256 | 63,989.3664 | 65,150.1796 | 72,054.2793 | 84,143.2977 | 122,544.7871 | 110,513.1814 | 71,120.2662 | 68,329.6584 | 79,405.8096 | 84,771.7546 | 92,304.423 | 92,474.0434 | 90,554.9117 | 91,537.8635 | 106,482.7203 | 124,585.3515 | 181,799.2902 | 164,279.5128 | 892,837.0614 | 1,247,645.6052 |
| Discounts and coupons (allocated) | TEXTILES | channel x share | -3,272.7473 | -3,581.9466 | -4,284.9727 | -4,328.8992 | -4,384.1072 | -4,125.6869 | -4,288.6829 | -4,044.8273 | -4,072.2309 | -4,749.3928 | -6,907.96 | -6,221.5098 | -3,998.4528 | -3,836.3194 | -4,451.9939 | -4,746.1336 | -5,160.4479 | -5,162.384 | -5,047.7448 | -5,094.8372 | -5,917.5505 | -6,912.7708 | -10,071.3724 | -9,086.1534 | -54,262.9635 | -69,486.1607 |
| Refunds and returns (allocated) | TEXTILES | channel x share | -3,801.1489 | -3,457.4535 | -4,191.9361 | -4,447.5896 | -4,776.0677 | -4,502.5743 | -4,278.3573 | -4,903.1487 | -4,570.9372 | -5,344.3019 | -7,792.9939 | -7,036.7782 | -4,534.3585 | -4,362.2144 | -5,076.1919 | -5,426.7247 | -5,917.292 | -5,936.7305 | -5,822.1009 | -5,894.1618 | -6,867.0057 | -8,047.0321 | -11,761.2901 | -10,645.1995 | -59,103.2872 | -80,290.3021 |
| Shipping income (allocated, Shopify) | TEXTILES | channel x share | 1,161.0812 | 1,176.4457 | 1,450.5037 | 1,428.4756 | 1,534.3254 | 1,547.7376 | 1,479.9343 | 1,385.5742 | 1,506.2838 | 1,743.9637 | 2,517.818 | 2,250.5785 | 1,435.3617 | 1,366.472 | 1,573.2621 | 1,663.7549 | 1,794.239 | 1,780.0232 | 1,725.8076 | 1,726.9524 | 1,988.2946 | 2,302.0321 | 3,323.5198 | 2,970.7636 | 19,182.7218 | 23,650.4829 |
| NET REVENUE | TEXTILES | 49,720.2071 | 46,214.9766 | 56,349.6107 | 59,535.4704 | 63,765.2423 | 57,999.902 | 56,902.2605 | 57,587.7778 | 64,917.395 | 75,793.5668 | 110,361.6512 | 99,505.4719 | 64,022.8166 | 61,497.5966 | 71,450.8859 | 76,262.6511 | 83,020.9221 | 83,154.9521 | 81,410.8736 | 82,275.8169 | 95,686.4586 | 111,927.5807 | 163,290.1475 | 147,518.9237 | 798,653.5325 | 1,121,519.6253 | |
| Cost of goods shipped | TEXTILES | Volume_Price | -18,381.51 | -17,108.31 | -20,919.82 | -22,196.59 | -23,625.6 | -21,490.92 | -21,414.12 | -22,126.14 | -24,289.5655 | -28,303.7986 | -41,132.4787 | -37,014.2187 | -23,769.0583 | -22,787.2327 | -26,423.9661 | -28,148.8042 | -30,583.9816 | -30,574.1076 | -29,875.0129 | -30,134.1364 | -34,978.3053 | -40,836.4562 | -59,461.3139 | -53,615.0636 | -298,003.0715 | -411,187.4387 |
| Returned stock recovered (allocated) | TEXTILES | channel x share | 801.1045 | 748.5152 | 992.9995 | 938.9534 | 1,090.1885 | 1,118.1246 | 977.7152 | 1,057.137 | 1,109.317 | 1,294.2696 | 1,883.3069 | 1,696.9665 | 1,091.183 | 1,047.5403 | 1,216.4198 | 1,297.6713 | 1,411.9883 | 1,413.6322 | 1,383.4059 | 1,397.5669 | 1,624.7946 | 1,899.9721 | 2,771.0657 | 2,502.7993 | 13,708.5978 | 19,058.0393 |
| COST OF GOODS SOLD | TEXTILES | -17,580.4055 | -16,359.7948 | -19,926.8205 | -21,257.6366 | -22,535.4115 | -20,372.7954 | -20,436.4048 | -21,069.003 | -23,180.2485 | -27,009.529 | -39,249.1718 | -35,317.2522 | -22,677.8753 | -21,739.6924 | -25,207.5463 | -26,851.1329 | -29,171.9932 | -29,160.4754 | -28,491.607 | -28,736.5695 | -33,353.5107 | -38,936.4841 | -56,690.2482 | -51,112.2643 | -284,294.4737 | -392,129.3994 | |
| GROSS PROFIT | TEXTILES | 32,139.8016 | 29,855.1819 | 36,422.7902 | 38,277.8338 | 41,229.8308 | 37,627.1066 | 36,465.8557 | 36,518.7748 | 41,737.1465 | 48,784.0379 | 71,112.4794 | 64,188.2197 | 41,344.9413 | 39,757.9042 | 46,243.3396 | 49,411.5182 | 53,848.9289 | 53,994.4767 | 52,919.2665 | 53,539.2474 | 62,332.9479 | 72,991.0966 | 106,599.8992 | 96,406.6594 | 514,359.0588 | 729,390.2259 | |
| Gross margin % | TEXTILES | 64.64% | 64.6% | 64.64% | 64.29% | 64.66% | 64.87% | 64.09% | 63.41% | 64.29% | 64.36% | 64.44% | 64.51% | 64.58% | 64.65% | 64.72% | 64.79% | 64.86% | 64.93% | 65% | 65.07% | 65.14% | 65.21% | 65.28% | 65.35% | 64.4% | 65.04% | |
| Variable channel costs (allocated) | TEXTILES | channel x share | -10,852.5441 | -9,909.7031 | -12,177.8891 | -13,260.1903 | -13,900.792 | -13,042.482 | -12,593.556 | -12,809.9958 | -13,949.4999 | -16,855.5631 | -24,529.8157 | -22,105.4527 | -13,736.691 | -13,190.9752 | -15,321.8696 | -16,349.9181 | -17,795.2915 | -17,821.0811 | -17,445.0162 | -17,628.648 | -20,500.7653 | -24,774.386 | -36,135.5884 | -32,639.6182 | -175,987.4838 | -243,339.8486 |
| CONTRIBUTION BEFORE MARKETING (CM1) | TEXTILES | 21,287.2575 | 19,945.4788 | 24,244.9011 | 25,017.6435 | 27,329.0389 | 24,584.6247 | 23,872.2997 | 23,708.779 | 27,787.6466 | 31,928.4747 | 46,582.6636 | 42,082.767 | 27,608.2503 | 26,566.9289 | 30,921.47 | 33,061.6001 | 36,053.6373 | 36,173.3956 | 35,474.2504 | 35,910.5994 | 41,832.1826 | 48,216.7107 | 70,464.3109 | 63,767.0412 | 338,371.5749 | 486,050.3773 | |
| Paid media (allocated) | TEXTILES | channel x share | -6,562.6556 | -6,509.0055 | -8,390.2193 | -8,363.0301 | -9,127.9667 | -8,666.4034 | -8,763.1672 | -8,820.7994 | -8,469.8677 | -9,875.4768 | -14,359.6244 | -12,928.8468 | -8,306.6157 | -7,967.3222 | -9,243.0423 | -9,850.5463 | -10,706.9284 | -10,707.3511 | -10,465.9924 | -10,559.9438 | -12,260.7907 | -14,317.6172 | -20,851.9255 | -18,804.9969 | -110,837.0628 | -144,043.0725 |
| CONTRIBUTION AFTER MARKETING (CM2) | TEXTILES | 14,724.602 | 13,436.4733 | 15,854.6818 | 16,654.6135 | 18,201.0721 | 15,918.2213 | 15,109.1325 | 14,887.9795 | 19,317.7789 | 22,052.9979 | 32,223.0392 | 29,153.9202 | 19,301.6346 | 18,599.6068 | 21,678.4277 | 23,211.0538 | 25,346.7089 | 25,466.0445 | 25,008.258 | 25,350.6555 | 29,571.3919 | 33,899.0934 | 49,612.3854 | 44,962.0442 | 227,534.5121 | 342,007.3048 | |
| CM2 % | TEXTILES | 29.61% | 29.07% | 28.14% | 27.97% | 28.54% | 27.45% | 26.55% | 25.85% | 29.76% | 29.1% | 29.2% | 29.3% | 30.15% | 30.24% | 30.34% | 30.44% | 30.53% | 30.62% | 30.72% | 30.81% | 30.9% | 30.29% | 30.38% | 30.48% | 28.49% | 30.49% | |
| CM2 per unit | TEXTILES | 11.7515 | 11.4744 | 11.1105 | 11.0222 | 11.3402 | 10.9178 | 10.4706 | 10.0527 | 11.8918 | 11.6599 | 11.7331 | 11.8065 | 12.1824 | 12.2553 | 12.3282 | 12.4013 | 12.4744 | 12.5476 | 12.6208 | 12.6941 | 12.7675 | 12.5468 | 12.6214 | 12.6961 | 11.3311 | 12.545 | |
| Days of inventory on hand (Inventory) | TEXTILES | Inventory | 209.8308 | 260.1259 | 200.3651 | 154.0174 | 195.062 | 179.0809 | 156.1294 | 121.5862 | 167.49 | 118.8512 | 50.4285 | 51.3728 | 84.9128 | 83.7901 | 88.0628 | 84.117 | 82.64 | 75.6491 | 80.6939 | 95.9556 | 90.3855 | 120.3696 | 69.8075 | 80 | 51.3728 | 80 |
| Units sold | TABLEWARE | Volume_Price | 1,126 | 1,062 | 1,236 | 1,289 | 1,474 | 1,403 | 1,377 | 1,382 | 1,552.9506 | 1,811.1154 | 2,634.2901 | 2,372.6769 | 1,525.0618 | 1,463.4801 | 1,698.7423 | 1,811.4999 | 1,970.3166 | 1,971.8519 | 1,928.9549 | 1,947.9655 | 2,263.8358 | 2,646.2633 | 3,858.1009 | 3,483.3347 | 18,720.033 | 26,569.4079 |
| Gross sales ex VAT | TABLEWARE | Volume_Price | 40,902.2714 | 38,925.666 | 45,211.9348 | 46,807.1884 | 52,969.8053 | 50,885.2534 | 50,013.9347 | 50,587.9281 | 57,317.7663 | 67,055.6406 | 97,839.2875 | 88,399.8904 | 56,998.9655 | 54,870.0983 | 63,892.335 | 68,349.4319 | 74,578.0301 | 74,873.8959 | 73,478.8617 | 74,440.4059 | 86,788.553 | 101,775.5569 | 148,860.598 | 134,834.1594 | 686,916.5667 | 1,013,740.8915 |
| Discounts and coupons (allocated) | TABLEWARE | channel x share | -2,224.0027 | -2,481.2292 | -2,852.0008 | -2,764.7406 | -3,077.1453 | -2,947.9393 | -2,945.6284 | -2,908.305 | -2,972.1805 | -3,472.9669 | -5,061.1793 | -4,567.2729 | -2,941.2551 | -2,827.845 | -3,288.6407 | -3,513.5333 | -3,828.7346 | -3,838.8726 | -3,762.3428 | -3,806.4591 | -4,431.852 | -5,190.0387 | -7,580.6281 | -6,856.742 | -38,274.591 | -51,866.9439 |
| Refunds and returns (allocated) | TABLEWARE | channel x share | -2,868.6022 | -2,729.6899 | -3,091.7458 | -3,172.7905 | -3,589.2637 | -3,601.8243 | -3,373.4713 | -3,870.5269 | -3,768.3784 | -4,414.4876 | -6,449.8508 | -5,835.6768 | -3,768.0909 | -3,632.5938 | -4,236.1214 | -4,538.4227 | -4,959.5604 | -4,986.9703 | -4,901.7893 | -4,973.9174 | -5,808.4677 | -6,822.8134 | -9,996.1353 | -9,069.7644 | -46,766.3081 | -67,694.647 |
| Shipping income (allocated, Shopify) | TABLEWARE | channel x share | 678.3917 | 694.3742 | 827.1498 | 770.0685 | 898.6305 | 910.8377 | 836.25 | 841.1927 | 900.7981 | 1,042.9371 | 1,505.7228 | 1,345.9064 | 858.3848 | 817.1869 | 940.853 | 994.9701 | 1,073.0031 | 1,064.5016 | 1,032.0793 | 1,032.7639 | 1,189.0535 | 1,376.677 | 1,987.5541 | 1,776.5964 | 11,252.2595 | 14,143.6237 |
| NET REVENUE | TABLEWARE | 36,488.0582 | 34,409.121 | 40,095.338 | 41,639.7258 | 47,202.0269 | 45,246.3274 | 44,531.0851 | 44,650.2888 | 51,478.0055 | 60,211.1232 | 87,833.9802 | 79,342.847 | 51,148.0044 | 49,226.8464 | 57,308.4258 | 61,292.446 | 66,862.7382 | 67,112.5546 | 65,846.8089 | 66,692.7933 | 77,737.2868 | 91,139.3818 | 133,271.3886 | 120,684.2494 | 613,127.927 | 908,322.9243 | |
| Cost of goods shipped | TABLEWARE | Volume_Price | -14,559.18 | -13,933.44 | -16,241.04 | -16,976.13 | -19,604.2 | -18,603.78 | -18,424.26 | -18,532.62 | -20,842.3426 | -24,327.3686 | -35,413.8153 | -31,923.3039 | -20,536.0441 | -19,723.1507 | -22,912.7427 | -24,453.8936 | -26,619.8642 | -26,662.7055 | -26,104.3037 | -26,383.4391 | -30,687.054 | -35,900.7432 | -52,384.6536 | -47,335.3747 | -249,381.4804 | -359,703.9691 |
| Returned stock recovered (allocated) | TABLEWARE | channel x share | 607.7331 | 595.4627 | 746.6677 | 674.2739 | 824.4166 | 901.108 | 778.8437 | 841.1814 | 920.238 | 1,075.738 | 1,568.3939 | 1,416.0375 | 912.3925 | 877.7135 | 1,021.36 | 1,091.9146 | 1,190.6912 | 1,194.7138 | 1,171.7956 | 1,186.4922 | 1,382.5985 | 1,620.5606 | 2,369.1925 | 2,145.0127 | 10,950.0945 | 16,164.4378 |
| COST OF GOODS SOLD | TABLEWARE | -13,951.4469 | -13,337.9773 | -15,494.3723 | -16,301.8561 | -18,779.7834 | -17,702.672 | -17,645.4163 | -17,691.4386 | -19,922.1046 | -23,251.6306 | -33,845.4214 | -30,507.2664 | -19,623.6516 | -18,845.4371 | -21,891.3828 | -23,361.9789 | -25,429.173 | -25,467.9917 | -24,932.5081 | -25,196.9469 | -29,304.4555 | -34,280.1826 | -50,015.4612 | -45,190.3619 | -238,431.3859 | -343,539.5313 | |
| GROSS PROFIT | TABLEWARE | 22,536.6113 | 21,071.1437 | 24,600.9657 | 25,337.8697 | 28,422.2435 | 27,543.6554 | 26,885.6687 | 26,958.8502 | 31,555.901 | 36,959.4925 | 53,988.5588 | 48,835.5806 | 31,524.3528 | 30,381.4093 | 35,417.043 | 37,930.4671 | 41,433.5652 | 41,644.5629 | 40,914.3007 | 41,495.8464 | 48,432.8313 | 56,859.1992 | 83,255.9275 | 75,493.8875 | 374,696.5411 | 564,783.393 | |
| Gross margin % | TABLEWARE | 61.76% | 61.24% | 61.36% | 60.85% | 60.21% | 60.87% | 60.38% | 60.38% | 61.3% | 61.38% | 61.47% | 61.55% | 61.63% | 61.72% | 61.8% | 61.88% | 61.97% | 62.05% | 62.14% | 62.22% | 62.3% | 62.39% | 62.47% | 62.55% | 61.11% | 62.18% | |
| Variable channel costs (allocated) | TABLEWARE | channel x share | -8,420.185 | -7,844.8809 | -9,151.7247 | -9,822.1603 | -10,868.9474 | -10,903.5891 | -10,576.2009 | -10,478.2464 | -11,839.2905 | -14,403.8812 | -20,998.6739 | -18,957.0588 | -11,745.7945 | -11,301.0419 | -13,152.4899 | -14,063.0587 | -15,337.3624 | -15,391.2664 | -15,098.0123 | -15,289.3425 | -17,818.6392 | -21,663.2101 | -31,664.38 | -28,662.2058 | -144,264.8391 | -211,186.8035 |
| CONTRIBUTION BEFORE MARKETING (CM1) | TABLEWARE | 14,116.4263 | 13,226.2628 | 15,449.241 | 15,515.7094 | 17,553.2961 | 16,640.0664 | 16,309.4678 | 16,480.6038 | 19,716.6105 | 22,555.6114 | 32,989.8849 | 29,878.5218 | 19,778.5584 | 19,080.3674 | 22,264.5531 | 23,867.4084 | 26,096.2028 | 26,253.2965 | 25,816.2884 | 26,206.5039 | 30,614.1922 | 35,195.9891 | 51,591.5475 | 46,831.6816 | 230,431.7021 | 353,596.5895 | |
| Paid media (allocated) | TABLEWARE | channel x share | -4,542.7819 | -4,536.3737 | -5,577.7027 | -5,498.6041 | -6,373.7764 | -6,289.758 | -6,239.7185 | -6,393.0901 | -6,192.0207 | -7,232.6121 | -10,536.1046 | -9,504.2008 | -6,118.1203 | -5,879.819 | -6,835.0884 | -7,299.4036 | -7,950.7919 | -7,968.321 | -7,805.9476 | -7,893.8466 | -9,186.4792 | -10,752.9303 | -15,698.2002 | -14,192.109 | -78,916.7438 | -107,581.0572 |
| CONTRIBUTION AFTER MARKETING (CM2) | TABLEWARE | 9,573.6444 | 8,689.889 | 9,871.5383 | 10,017.1052 | 11,179.5197 | 10,350.3083 | 10,069.7493 | 10,087.5137 | 13,524.5898 | 15,322.9993 | 22,453.7802 | 20,374.321 | 13,660.438 | 13,200.5484 | 15,429.4647 | 16,568.0048 | 18,145.4109 | 18,284.9755 | 18,010.3409 | 18,312.6573 | 21,427.713 | 24,443.0588 | 35,893.3473 | 32,639.5726 | 151,514.9583 | 246,015.5322 | |
| CM2 % | TABLEWARE | 26.24% | 25.25% | 24.62% | 24.06% | 23.68% | 22.88% | 22.61% | 22.59% | 26.27% | 25.45% | 25.56% | 25.68% | 26.71% | 26.82% | 26.92% | 27.03% | 27.14% | 27.25% | 27.35% | 27.46% | 27.56% | 26.82% | 26.93% | 27.05% | 24.71% | 27.08% | |
| CM2 per unit | TABLEWARE | 8.5023 | 8.1826 | 7.9867 | 7.7712 | 7.5845 | 7.3773 | 7.3128 | 7.2992 | 8.709 | 8.4605 | 8.5237 | 8.5871 | 8.9573 | 9.02 | 9.0829 | 9.146 | 9.2094 | 9.273 | 9.3368 | 9.4009 | 9.4652 | 9.2368 | 9.3034 | 9.3702 | 8.0937 | 9.2594 | |
| Days of inventory on hand (Inventory) | TABLEWARE | Inventory | 381.0671 | 332.8436 | 286.5717 | 236.5103 | 181.9351 | 260.9661 | 239.0696 | 208.0788 | 150.286 | 223.415 | 119.7618 | 107.5673 | 249.8076 | 208.0943 | 168.6072 | 124.1345 | 88.1289 | 75.7979 | 80.8554 | 96.1511 | 90.5728 | 120.6233 | 69.957 | 80 | 107.5673 | 80 |
| Units sold | STORAGE | Volume_Price | 848 | 774 | 919 | 958 | 1,035 | 1,053 | 962 | 977 | 1,112.513 | 1,296.1415 | 1,883.302 | 1,694.4788 | 1,087.9707 | 1,042.8928 | 1,209.1893 | 1,287.982 | 1,399.2743 | 1,398.708 | 1,366.6313 | 1,378.4072 | 1,599.9215 | 1,867.8188 | 2,719.6537 | 2,452.2459 | 13,512.4354 | 18,810.6956 |
| Gross sales ex VAT | STORAGE | Volume_Price | 23,955.2908 | 21,950.2677 | 25,964.722 | 27,041.7538 | 28,766.5269 | 29,367.9492 | 27,212.5604 | 27,377.9632 | 31,419.1382 | 36,716.628 | 53,512.2721 | 48,294.1511 | 31,103.0118 | 29,905.6839 | 34,780.7604 | 37,160.987 | 40,496.2585 | 40,604.6408 | 39,795.9113 | 40,262.9019 | 46,877.9475 | 54,897.0387 | 80,181.4633 | 72,522.4487 | 381,579.2233 | 548,589.0538 |
| Discounts and coupons (allocated) | STORAGE | channel x share | -1,334.8477 | -1,442.5405 | -1,684.2179 | -1,720.3312 | -1,721.2847 | -1,764.4611 | -1,730.7047 | -1,644.0099 | -1,711.5332 | -1,997.5745 | -2,907.5979 | -2,620.6423 | -1,685.541 | -1,618.4735 | -1,879.7372 | -2,005.5924 | -2,182.5228 | -2,185.2396 | -2,138.6136 | -2,160.5302 | -2,511.7486 | -2,936.9713 | -4,283.1062 | -3,867.9627 | -22,279.7457 | -29,456.0392 |
| Refunds and returns (allocated) | STORAGE | channel x share | -1,661.3471 | -1,504.0639 | -1,750.4178 | -1,810.5213 | -1,933.6061 | -2,057.847 | -1,828.3162 | -2,075.734 | -2,023.9277 | -2,368.1712 | -3,455.9325 | -3,123.0581 | -2,014.0669 | -1,939.2039 | -2,258.4971 | -2,416.5234 | -2,637.2701 | -2,648.2807 | -2,599.4903 | -2,634.0803 | -3,071.7052 | -3,602.9622 | -5,271.0535 | -4,775.5276 | -25,592.9428 | -35,868.6612 |
| Shipping income (allocated, Shopify) | STORAGE | channel x share | 431.4179 | 434.1675 | 522.6735 | 549.5753 | 558.6378 | 597.3838 | 554.8488 | 525.9064 | 586.1328 | 678.62 | 979.7462 | 875.7566 | 558.5353 | 531.7285 | 612.1958 | 647.4088 | 698.1834 | 692.6517 | 671.5551 | 672.0005 | 773.6953 | 895.7785 | 1,293.265 | 1,155.9987 | 7,294.8667 | 9,202.9964 |
| NET REVENUE | STORAGE | 21,390.514 | 19,437.8307 | 23,052.7597 | 24,060.4767 | 25,670.274 | 26,143.0249 | 24,208.3882 | 24,184.1257 | 28,269.8101 | 33,029.5024 | 48,128.4879 | 43,426.2072 | 27,961.9391 | 26,879.7351 | 31,254.7218 | 33,386.2799 | 36,374.649 | 36,463.7721 | 35,729.3625 | 36,140.2919 | 42,068.1889 | 49,252.8837 | 71,920.5685 | 65,034.9571 | 341,001.4015 | 492,467.3498 | |
| Cost of goods shipped | STORAGE | Volume_Price | -8,920.96 | -8,196.66 | -9,695.45 | -10,202.7 | -11,033.1 | -11,267.1 | -10,370.36 | -10,571.14 | -12,047.3763 | -14,047.5284 | -20,428.0809 | -18,395.1726 | -11,820.7497 | -11,340.3808 | -13,159.5901 | -14,028.7178 | -15,253.5576 | -15,260.0332 | -14,922.4412 | -15,063.5098 | -17,498.7665 | -20,445.7759 | -29,794.9448 | -26,887.6667 | -145,175.6282 | -205,476.1342 |
| Returned stock recovered (allocated) | STORAGE | channel x share | 352.3319 | 327.0439 | 420.5637 | 382.1967 | 442.8579 | 515.021 | 419.417 | 449.1107 | 492.6386 | 575.2161 | 837.6585 | 755.3789 | 486.1172 | 467.0595 | 542.8117 | 579.5634 | 631.1668 | 632.4594 | 619.4914 | 626.4032 | 728.9234 | 853.1768 | 1,245.5273 | 1,126.0386 | 5,969.4347 | 8,538.7386 |
| COST OF GOODS SOLD | STORAGE | -8,568.6281 | -7,869.6161 | -9,274.8863 | -9,820.5033 | -10,590.2421 | -10,752.079 | -9,950.943 | -10,122.0293 | -11,554.7377 | -13,472.3123 | -19,590.4224 | -17,639.7937 | -11,334.6325 | -10,873.3213 | -12,616.7784 | -13,449.1545 | -14,622.3908 | -14,627.5739 | -14,302.9499 | -14,437.1065 | -16,769.8431 | -19,592.5992 | -28,549.4176 | -25,761.6281 | -139,206.1935 | -196,937.3956 | |
| GROSS PROFIT | STORAGE | 12,821.8858 | 11,568.2146 | 13,777.8734 | 14,239.9733 | 15,080.0319 | 15,390.9459 | 14,257.4452 | 14,062.0964 | 16,715.0724 | 19,557.19 | 28,538.0655 | 25,786.4135 | 16,627.3067 | 16,006.4137 | 18,637.9434 | 19,937.1255 | 21,752.2583 | 21,836.1983 | 21,426.4127 | 21,703.1854 | 25,298.3459 | 29,660.2845 | 43,371.151 | 39,273.329 | 201,795.208 | 295,529.9543 | |
| Gross margin % | STORAGE | 59.94% | 59.51% | 59.77% | 59.18% | 58.75% | 58.87% | 58.89% | 58.15% | 59.13% | 59.21% | 59.3% | 59.38% | 59.46% | 59.55% | 59.63% | 59.72% | 59.8% | 59.88% | 59.97% | 60.05% | 60.14% | 60.22% | 60.3% | 60.39% | 59.18% | 60.01% | |
| Variable channel costs (allocated) | STORAGE | channel x share | -4,851.1183 | -4,325.9513 | -5,152.5083 | -5,422.1294 | -5,742.3838 | -6,140.1831 | -5,523.5029 | -5,510.47 | -6,260.6687 | -7,588.9507 | -11,051.947 | -9,966.782 | -6,183.6346 | -5,942.6021 | -6,908.0408 | -7,377.4701 | -8,036.2068 | -8,054.5179 | -7,891.1771 | -7,981.0442 | -9,289.3744 | -11,257.735 | -16,434.295 | -14,857.099 | -77,536.5956 | -110,213.1971 |
| CONTRIBUTION BEFORE MARKETING (CM1) | STORAGE | 7,970.7675 | 7,242.2633 | 8,625.3651 | 8,817.8439 | 9,337.648 | 9,250.7628 | 8,733.9423 | 8,551.6264 | 10,454.4038 | 11,968.2394 | 17,486.1184 | 15,819.6315 | 10,443.672 | 10,063.8117 | 11,729.9026 | 12,559.6554 | 13,716.0515 | 13,781.6803 | 13,535.2356 | 13,722.1412 | 16,008.9714 | 18,402.5495 | 26,936.856 | 24,416.23 | 124,258.6124 | 185,316.7571 | |
| Paid media (allocated) | STORAGE | channel x share | -2,704.0243 | -2,623.6169 | -3,290.2238 | -3,344.1162 | -3,575.5772 | -3,734.3461 | -3,586.216 | -3,597.6795 | -3,562.8632 | -4,156.9862 | -6,048.7941 | -5,450.0203 | -3,504.1492 | -3,363.5562 | -3,905.1429 | -4,165.1051 | -4,530.8776 | -4,534.8146 | -4,436.3559 | -4,480.0678 | -5,206.2755 | -6,085.1866 | -8,870.5943 | -8,007.4135 | -45,674.4638 | -61,089.5392 |
| CONTRIBUTION AFTER MARKETING (CM2) | STORAGE | 5,266.7432 | 4,618.6464 | 5,335.1413 | 5,473.7277 | 5,762.0709 | 5,516.4168 | 5,147.7263 | 4,953.9469 | 6,891.5406 | 7,811.2532 | 11,437.3243 | 10,369.6112 | 6,939.5228 | 6,700.2554 | 7,824.7597 | 8,394.5503 | 9,185.1738 | 9,246.8657 | 9,098.8797 | 9,242.0734 | 10,802.696 | 12,317.363 | 18,066.2617 | 16,408.8165 | 78,584.1486 | 124,227.2179 | |
| CM2 % | STORAGE | 24.62% | 23.76% | 23.14% | 22.75% | 22.45% | 21.1% | 21.26% | 20.48% | 24.38% | 23.65% | 23.76% | 23.88% | 24.82% | 24.93% | 25.04% | 25.14% | 25.25% | 25.36% | 25.47% | 25.57% | 25.68% | 25.01% | 25.12% | 25.23% | 23.05% | 25.23% | |
| CM2 per unit | STORAGE | 6.2108 | 5.9672 | 5.8054 | 5.7137 | 5.5672 | 5.2388 | 5.3511 | 5.0706 | 6.1946 | 6.0265 | 6.073 | 6.1196 | 6.3784 | 6.4247 | 6.4711 | 6.5176 | 6.5642 | 6.611 | 6.6579 | 6.7049 | 6.752 | 6.5945 | 6.6429 | 6.6913 | 5.8157 | 6.6041 | |
| Days of inventory on hand (Inventory) | STORAGE | Inventory | 303.8207 | 271.785 | 362.8602 | 304.8204 | 261.5185 | 219.1976 | 216.3441 | 302.1986 | 227.7513 | 172.0102 | 85.6087 | 125.0421 | 164.7694 | 128.1972 | 92.4973 | 84.1788 | 82.7018 | 75.7066 | 80.7563 | 96.0311 | 90.4577 | 120.4674 | 69.8651 | 80 | 125.0421 | 80 |
| Net revenue | ALL CATEGORIES AND TIE-OUT TO CHANNEL_PL | sum of categories | 267,554.2186 | 250,861.9907 | 294,377.593 | 310,998.5803 | 348,897.5196 | 331,947.1764 | 306,561.1778 | 314,532.0598 | 364,395.0869 | 425,956.9179 | 620,991.6859 | 560,610.6954 | 361,167.5711 | 347,379.8193 | 404,147.2341 | 431,959.1556 | 470,901.9832 | 472,342.2515 | 463,116.7198 | 468,741.482 | 545,982.449 | 639,655.7321 | 934,682.64 | 845,787.0709 | 4,397,684.7025 | 6,385,864.1083 |
| Cost of goods sold | ALL CATEGORIES AND TIE-OUT TO CHANNEL_PL | sum of categories | -97,407.83 | -91,911.62 | -108,572.99 | -115,233.18 | -129,172.82 | -123,340.48 | -114,986.83 | -118,481.12 | -134,003.0793 | -156,334.8417 | -227,469.8821 | -204,949.8986 | -131,778.1807 | -126,499.2684 | -146,883.1484 | -156,683.8614 | -170,475.3674 | -170,662.3745 | -167,002.0067 | -168,700.0671 | -196,115.3618 | -229,314.0956 | -334,426.472 | -302,029.9805 | -1,621,864.5718 | -2,300,570.1846 |
| Gross profit | ALL CATEGORIES AND TIE-OUT TO CHANNEL_PL | sum of categories | 170,146.3886 | 158,950.3707 | 185,804.603 | 195,765.4003 | 219,724.6996 | 208,606.6964 | 191,574.3478 | 196,050.9398 | 230,392.0076 | 269,622.0762 | 393,521.8038 | 355,660.7967 | 229,389.3904 | 220,880.5509 | 257,264.0857 | 275,275.2942 | 300,426.6157 | 301,679.8769 | 296,114.7131 | 300,041.4149 | 349,867.0872 | 410,341.6364 | 600,256.1679 | 543,757.0903 | 2,775,820.1307 | 4,085,293.9237 |
| Variable channel costs | ALL CATEGORIES AND TIE-OUT TO CHANNEL_PL | sum of categories | -59,941.0425 | -55,402.2738 | -65,738.4677 | -71,098.0761 | -77,914.841 | -77,649.4874 | -70,356.5049 | -71,599.1434 | -80,849.636 | -97,981.8413 | -142,774.5532 | -128,831.3525 | -80,045.421 | -76,974.0992 | -89,537.4753 | -95,685.5002 | -104,300.2323 | -104,610.6796 | -102,562.2128 | -103,805.7163 | -120,912.3934 | -146,497.4707 | -214,022.1956 | -193,632.0332 | -1,000,137.2196 | -1,432,585.4293 |
| CM1 | ALL CATEGORIES AND TIE-OUT TO CHANNEL_PL | sum of categories | 110,205.3462 | 103,548.097 | 120,066.1353 | 124,667.3242 | 141,809.8587 | 130,957.2091 | 121,217.8429 | 124,451.7965 | 149,542.3716 | 171,640.2349 | 250,747.2506 | 226,829.4443 | 149,343.9694 | 143,906.4517 | 167,726.6104 | 179,589.794 | 196,126.3835 | 197,069.1973 | 193,552.5003 | 196,235.6986 | 228,954.6938 | 263,844.1658 | 386,233.9724 | 350,125.0571 | 1,775,682.9111 | 2,652,708.4943 |
| Paid media | ALL CATEGORIES AND TIE-OUT TO CHANNEL_PL | sum of categories | -34,434.9498 | -34,265.1278 | -42,196.6806 | -42,606.0241 | -48,782.4625 | -47,673.1264 | -45,066.0526 | -46,956.0323 | -45,830.763 | -53,494.8871 | -77,872.3958 | -70,193.8843 | -45,151.8616 | -43,359.9995 | -50,365.2174 | -53,743.8476 | -58,492.4785 | -58,573.0883 | -57,331.3194 | -57,927.3003 | -67,354.2871 | -78,769.4358 | -114,891.7117 | -103,773.5957 | -589,372.3862 | -789,734.1428 |
| CM2 | ALL CATEGORIES AND TIE-OUT TO CHANNEL_PL | sum of categories | 75,770.3964 | 69,282.9692 | 77,869.4547 | 82,061.3001 | 93,027.3962 | 83,284.0827 | 76,151.7903 | 77,495.7642 | 103,711.6086 | 118,145.3478 | 172,874.8548 | 156,635.56 | 104,192.1078 | 100,546.4522 | 117,361.393 | 125,845.9464 | 137,633.905 | 138,496.1091 | 136,221.181 | 138,308.3984 | 161,600.4067 | 185,074.73 | 271,342.2606 | 246,351.4614 | 1,186,310.5249 | 1,862,974.3515 |
| Check: net revenue less Channel_PL net revenue (must be zero) | ALL CATEGORIES AND TIE-OUT TO CHANNEL_PL | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Check: CM2 less Channel_PL CM2 (must be zero) | ALL CATEGORIES AND TIE-OUT TO CHANNEL_PL | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| label | basis | section | format | kind | bold | value c | value d |
|---|---|---|---|---|---|---|---|
| Cookware: net revenue | YTD actual / FY26 outlook | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | int | calc | False | 972,613.6666 | 1,766,999.8224 |
| Cookware: CM2 | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | int | calc | False | 243,882.5863 | 458,848.9984 | |
| Cookware: CM2 % | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | pct | calc | False | 0.2507 | 0.2597 | |
| Cookware: days of inventory at last actual month | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | num1 | calc | False | 23.4995 | 51.4831 | |
| Knives: net revenue | YTD actual / FY26 outlook | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | int | calc | False | 482,631.8371 | 877,902.0191 |
| Knives: CM2 | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | int | calc | False | 144,360.1041 | 269,827.9076 | |
| Knives: CM2 % | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | pct | calc | False | 0.2991 | 0.3074 | |
| Knives: days of inventory at last actual month | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | num1 | calc | False | 52.4111 | 51.4103 | |
| Textiles: net revenue | YTD actual / FY26 outlook | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | int | calc | False | 448,075.4476 | 798,653.5325 |
| Textiles: CM2 | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | int | calc | False | 124,786.7759 | 227,534.5121 | |
| Textiles: CM2 % | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | pct | calc | False | 0.2785 | 0.2849 | |
| Textiles: days of inventory at last actual month | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | num1 | calc | False | 121.5862 | 51.3728 | |
| Tableware: net revenue | YTD actual / FY26 outlook | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | int | calc | False | 334,261.9711 | 613,127.927 |
| Tableware: CM2 | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | int | calc | False | 79,839.268 | 151,514.9583 | |
| Tableware: CM2 % | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | pct | calc | False | 0.2389 | 0.2471 | |
| Tableware: days of inventory at last actual month | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | num1 | calc | False | 208.0788 | 107.5673 | |
| Storage: net revenue | YTD actual / FY26 outlook | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | int | calc | False | 188,147.3939 | 341,001.4015 |
| Storage: CM2 | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | int | calc | False | 42,074.4193 | 78,584.1486 | |
| Storage: CM2 % | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | pct | calc | False | 0.2236 | 0.2305 | |
| Storage: days of inventory at last actual month | CATEGORY SCORECARD (C = YTD actual, D = FY2026 outlook: actual plus forecast) | num1 | calc | False | 302.1986 | 125.0421 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Net revenue | GROWTH AND MARGIN | PL | 267,554.2186 | 250,861.9907 | 294,377.593 | 310,998.5803 | 348,897.5196 | 331,947.1764 | 306,561.1778 | 314,532.0598 | 364,395.0869 | 425,956.9179 | 620,991.6859 | 560,610.6954 | 361,167.5711 | 347,379.8193 | 404,147.2341 | 431,959.1556 | 470,901.9832 | 472,342.2515 | 463,116.7198 | 468,741.482 | 545,982.449 | 639,655.7321 | 934,682.64 | 845,787.0709 | 4,397,684.7025 | 6,385,864.1083 |
| Growth vs prior month | GROWTH AND MARGIN | -6.24% | 17.35% | 5.65% | 12.19% | -4.86% | -7.65% | 2.6% | 15.85% | 16.89% | 45.79% | -9.72% | -35.58% | -3.82% | 16.34% | 6.88% | 9.02% | 0.31% | -1.95% | 1.21% | 16.48% | 17.16% | 46.12% | -9.51% | ||||
| Growth vs same month prior year | GROWTH AND MARGIN | 34.99% | 38.47% | 37.29% | 38.89% | 34.97% | 42.29% | 51.07% | 49.03% | 49.83% | 50.17% | 50.51% | 50.87% | 45.21% | ||||||||||||||
| Gross margin % | GROWTH AND MARGIN | PL | 62.2% | 61.5% | 63.47% | 65.93% | 65.83% | 61.41% | 64.42% | 60.69% | 64.03% | 62.32% | 63.92% | 63.5% | 64.04% | 63.39% | 63.48% | 63.49% | 63.62% | 63.71% | 63.89% | 63.88% | 63.76% | 63.89% | 63.68% | 64.34% | 63.35% | 63.8% |
| CM1 % | GROWTH AND MARGIN | PL | 40.61% | 39.39% | 41.1% | 43.01% | 43.44% | 37.99% | 41.6% | 37.8% | 41.84% | 39.23% | 40.66% | 40.62% | 42.27% | 41.18% | 41.29% | 41.27% | 41.43% | 41.53% | 41.78% | 41.72% | 41.48% | 40.9% | 40.52% | 41.56% | 40.62% | 41.34% |
| CM2 % | GROWTH AND MARGIN | PL | 28.2% | 25.72% | 26.74% | 29.27% | 29.42% | 23.62% | 26.98% | 22.79% | 29.26% | 26.62% | 27.98% | 28.16% | 29.99% | 28.67% | 28.81% | 28.79% | 28.99% | 29.12% | 29.42% | 29.36% | 29.07% | 28.54% | 28.08% | 29.34% | 27.22% | 28.95% |
| EBITDA % | GROWTH AND MARGIN | PL | 0.54% | -3.96% | 0.77% | 3.98% | 6.72% | -0.91% | 1.19% | -3.31% | 6.86% | 6.58% | 13.06% | 12.03% | 5.21% | 1.07% | 4.93% | 6.34% | 8.33% | 8.53% | 8.51% | 8.65% | 11.02% | 12.99% | 16.98% | 17.4% | 5.02% | 10.61% |
| EBITDA | GROWTH AND MARGIN | PL | 1,509.314 | -9,915.9787 | 2,270.3278 | 12,346.6934 | 23,379.4897 | -3,006.7966 | 3,675.4613 | -10,363.0858 | 24,995.2384 | 27,914.2226 | 80,210.7961 | 67,761.7248 | 19,164.8104 | 3,703.6967 | 19,901.5842 | 27,284.1058 | 39,147.6005 | 40,244.3867 | 39,494.3256 | 40,512.47 | 59,831.4673 | 82,751.8346 | 156,849.1624 | 147,875.1746 | 220,777.4069 | 676,760.6187 |
| Orders (all channels) | COMMERCIAL | Channel_PL | 4,190 | 3,892 | 4,581 | 4,860 | 5,350 | 5,184 | 4,878 | 4,913 | 5,446.8196 | 6,349.936 | 9,232.5408 | 8,312.4139 | 5,340.7641 | 5,123.0266 | 5,944.1192 | 6,335.9965 | 6,888.5145 | 6,890.8549 | 6,737.9294 | 6,801.2305 | 7,900.4041 | 9,230.6406 | 13,451.2624 | 12,138.6847 | 67,189.7103 | 92,783.4275 |
| Blended net revenue per order | COMMERCIAL | 63.8554 | 64.4558 | 64.2606 | 63.9915 | 65.2145 | 64.033 | 62.8457 | 64.0204 | 66.9005 | 67.0805 | 67.2612 | 67.4426 | 67.6247 | 67.8075 | 67.9911 | 68.1754 | 68.3605 | 68.5462 | 68.7328 | 68.9201 | 69.1082 | 69.297 | 69.4866 | 69.677 | 65.4518 | 68.8255 | |
| Refund rate % of gross sales | COMMERCIAL | 6.92% | 6.82% | 6.76% | 6.74% | 6.74% | 7.01% | 6.74% | 7.59% | 6.46% | 6.47% | 6.48% | 6.49% | 6.5% | 6.51% | 6.52% | 6.53% | 6.54% | 6.55% | 6.56% | 6.57% | 6.58% | 6.59% | 6.61% | 6.62% | 6.72% | 6.57% | |
| Paid media % of net revenue | COMMERCIAL | 12.87% | 13.66% | 14.33% | 13.7% | 13.98% | 14.36% | 14.7% | 14.93% | 12.58% | 12.56% | 12.54% | 12.52% | 12.5% | 12.48% | 12.46% | 12.44% | 12.42% | 12.4% | 12.38% | 12.36% | 12.34% | 12.31% | 12.29% | 12.27% | 13.4% | 12.37% | |
| Marketing efficiency ratio (net revenue / paid media) | COMMERCIAL | 7.7698 | 7.3212 | 6.9763 | 7.2994 | 7.1521 | 6.963 | 6.8025 | 6.6984 | 7.9509 | 7.9626 | 7.9745 | 7.9866 | 7.999 | 8.0115 | 8.0243 | 8.0374 | 8.0506 | 8.0642 | 8.0779 | 8.0919 | 8.1061 | 8.1206 | 8.1353 | 8.1503 | 7.4616 | 8.0861 | |
| Shopify EU (DTC): channel ROAS proxy (net revenue / paid media) | COMMERCIAL | 5.934 | 5.6648 | 5.2408 | 5.6129 | 5.5665 | 5.3616 | 5.1138 | 4.9867 | 5.8824 | 5.8824 | 5.8824 | 5.8824 | 5.8824 | 5.8824 | 5.8824 | 5.8824 | 5.8824 | 5.8824 | 5.8824 | 5.8824 | 5.8824 | 5.8824 | 5.8824 | 5.8824 | 5.6062 | 5.8824 | |
| Amazon EU (FBA): channel ROAS proxy (net revenue / paid media) | COMMERCIAL | 11.4859 | 11.5034 | 11.1666 | 10.5647 | 10.097 | 10.0516 | 9.9665 | 10.5932 | 11.7647 | 11.7647 | 11.7647 | 11.7647 | 11.7647 | 11.7647 | 11.7647 | 11.7647 | 11.7647 | 11.7647 | 11.7647 | 11.7647 | 11.7647 | 11.7647 | 11.7647 | 11.7647 | 11.0829 | 11.7647 | |
| Walmart US (WFS): channel ROAS proxy (net revenue / paid media) | COMMERCIAL | 6.8238 | 6.4253 | 6.903 | 7.1992 | 7.7342 | 7.5813 | 8.4812 | 7.5234 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 8.6652 | 10 | |
| Shopify paid CAC | COMMERCIAL | Channel_PL | 20.7605 | 22.2897 | 23.8088 | 23.1307 | 22.1997 | 21.6891 | 24.5877 | 25.9663 | 21.3495 | 21.4162 | 21.4832 | 21.5504 | 21.6178 | 21.6854 | 21.7533 | 21.8213 | 21.8896 | 21.9581 | 22.0269 | 22.0959 | 22.165 | 22.2345 | 22.3041 | 22.374 | 22.3595 | 22.0535 |
| Shopify EU (DTC): CM2 per order | COMMERCIAL | Channel_PL | 23.5121 | 23.0937 | 21.1121 | 21.8925 | 22.639 | 20.5835 | 19.1707 | 19.9802 | 24.9316 | 25.1046 | 25.2782 | 25.4525 | 25.6274 | 25.8029 | 25.9791 | 26.1559 | 26.3333 | 26.5114 | 26.6901 | 26.8694 | 27.0494 | 27.23 | 27.4113 | 27.5932 | 23.0316 | 26.7596 |
| Amazon EU (FBA): CM2 per order | COMMERCIAL | Channel_PL | 14.0723 | 13.5723 | 13.5481 | 13.1932 | 13.347 | 12.1148 | 12.5545 | 12.5532 | 14.1614 | 13.0925 | 13.1821 | 13.272 | 14.5204 | 14.6108 | 14.7015 | 14.7924 | 14.8835 | 14.9749 | 15.0666 | 15.1585 | 15.2507 | 14.1848 | 14.2775 | 14.3705 | 13.2201 | 14.6791 |
| Walmart US (WFS): CM2 per order | COMMERCIAL | Channel_PL | 17.1329 | 14.8679 | 16.7627 | 15.7864 | 16.0802 | 16.4013 | 15.3494 | 14.1532 | 19.2273 | 19.3347 | 19.4424 | 19.5503 | 19.6586 | 19.7672 | 19.876 | 19.9852 | 20.0947 | 20.2045 | 20.3145 | 20.4249 | 20.5356 | 20.6466 | 20.7579 | 20.8696 | 17.6596 | 20.4078 |
| Amazon share of net revenue (concentration) | COMMERCIAL | 47.47% | 43.15% | 43.46% | 45.12% | 43.73% | 42.06% | 41.01% | 38.94% | 40.91% | 40.77% | 40.62% | 40.47% | 40.31% | 40.15% | 39.98% | 39.8% | 39.62% | 39.42% | 39.23% | 39.02% | 38.81% | 38.59% | 38.36% | 38.13% | 41.97% | 39.08% | |
| Days of inventory on hand | WORKING CAPITAL AND CASH | Inventory | 223.7382 | 202.0757 | 182.621 | 138.7406 | 135.5874 | 123.0216 | 120.5491 | 97.2921 | 110.6096 | 118.9085 | 59.2541 | 66.0903 | 128.747 | 106.1742 | 100.5277 | 90.1758 | 83.5576 | 75.7648 | 80.8198 | 96.1085 | 90.5325 | 120.5693 | 69.9256 | 80 | 66.0903 | 80 |
| Days receivable (marketplace settlement lag) | WORKING CAPITAL AND CASH | Settlements | 10.0198 | 10.7867 | 11.5063 | 11.4764 | 11.7579 | 12.0322 | 10.7109 | 10.8088 | 11.3055 | 11.2786 | 11.3364 | 11.3955 | 11.536 | 11.5967 | 11.6588 | 11.7223 | 11.7871 | 11.8533 | 11.9209 | 11.9899 | 12.0604 | 12.0607 | 12.1352 | 12.2111 | 11.3955 | 12.2111 |
| Days payable (logistics group) | WORKING CAPITAL AND CASH | AP_Schedule | 34.6654 | 30.5603 | 24.1657 | 26.7316 | 28.8486 | 29.1834 | 29.8988 | 30.8003 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 |
| Cash conversion cycle (DIO + DSO - DPO) | WORKING CAPITAL AND CASH | 199.0925 | 182.3022 | 169.9616 | 123.4854 | 118.4968 | 105.8704 | 101.3612 | 77.3006 | 91.9151 | 100.1871 | 40.5905 | 47.4858 | 110.283 | 87.7709 | 82.1865 | 71.8981 | 65.3447 | 57.618 | 62.7407 | 78.0984 | 72.5929 | 102.63 | 52.0607 | 62.2111 | 47.4858 | 62.2111 | |
| Cash at bank | WORKING CAPITAL AND CASH | BS | 396,444.4392 | 378,620.8784 | 473,742.3177 | 328,674.2766 | 453,889.7159 | 495,519.1551 | 332,377.757 | 391,452.1962 | 312,176.0688 | 305,120.1309 | 422,010.173 | 664,521.8139 | 545,416.8086 | 512,571.9472 | 588,009.055 | 465,134.0914 | 554,570.4981 | 628,619.4464 | 374,124.1794 | 397,896.5542 | 261,677.1816 | 171,993.2055 | 376,474.8207 | 674,795.4419 | 664,521.8139 | 674,795.4419 |
| Cash headroom over the minimum buffer | WORKING CAPITAL AND CASH | 246,444.4392 | 228,620.8784 | 323,742.3177 | 178,674.2766 | 303,889.7159 | 345,519.1551 | 182,377.757 | 241,452.1962 | 162,176.0688 | 155,120.1309 | 272,010.173 | 514,521.8139 | 395,416.8086 | 362,571.9472 | 438,009.055 | 315,134.0914 | 404,570.4981 | 478,619.4464 | 224,124.1794 | 247,896.5542 | 111,677.1816 | 21,993.2055 | 226,474.8207 | 524,795.4419 | 514,521.8139 | 524,795.4419 | |
| Net debt / (net cash) | WORKING CAPITAL AND CASH | BS | -3,616 | 6,991.1777 | -95,391.7469 | 42,369.4244 | -90,198.5525 | -139,226.4827 | 16,470.1839 | -50,095.5165 | 21,642.5294 | 21,113.2727 | -103,409.3714 | -353,601.3181 | -242,224.6204 | -217,156.3686 | -300,418.6898 | -185,417.8472 | -282,777.5881 | -364,799.3915 | -118,326.81 | -150,172.012 | -22,075.9218 | 59,434.0014 | -153,272.7545 | -459,869.9235 | -353,601.3181 | -459,869.9235 |
| Inventory on hand, net | WORKING CAPITAL AND CASH | BS | 709,122.4338 | 663,530.0697 | 646,099.7628 | 540,452.3633 | 586,135.7582 | 522,612.8516 | 465,368.1044 | 383,198.7118 | 513,927.3984 | 621,531.0126 | 470,697.9503 | 457,798.7216 | 573,455.1863 | 502,643.3209 | 499,158.1078 | 493,590.603 | 481,606.5027 | 451,776.0367 | 456,405.8085 | 548,306.0414 | 620,493.8292 | 935,156.3043 | 817,391.7392 | 817,391.7392 | 457,798.7216 | 817,391.7392 |
| Net working capital | WORKING CAPITAL AND CASH | BS | 705,893.314 | 704,129.3353 | 594,806.6631 | 724,149.8367 | 611,442.3264 | 557,134.5298 | 710,779.8284 | 631,670.7426 | 724,770.5476 | 748,569.1473 | 700,718.3405 | 514,796.8637 | 641,895.1186 | 637,272.1159 | 570,565.0315 | 678,826.0856 | 617,365.7186 | 572,389.5962 | 855,207.628 | 860,776.1624 | 1,045,655.4416 | 1,206,919.6914 | 1,148,115.6779 | 986,498.6706 | 514,796.8637 | 986,498.6706 |
| Operating cash flow, trailing three months | WORKING CAPITAL AND CASH | CF | 547,769.9235 | 547,769.9235 | 547,769.9235 | 521,753.9235 | 532,361.1013 | 423,178.1766 | 560,939.348 | 427,171.3711 | 378,143.4409 | 530,340.1074 | 463,774.407 | 534,012.4529 | 531,983.1963 | 405,960.5521 | 154,268.6055 | 264,145.3032 | 257,713.555 | 172,951.2337 | 286,452.0763 | 187,592.3354 | 104,070.532 | 349,043.1135 | 315,697.9115 | 442,294.0017 | ||
| Cash runway in months at the trailing burn (blank if cash generative) | WORKING CAPITAL AND CASH | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | |||
| Headcount (FTE) | PEOPLE | Opex | 10 | 10 | 10 | 11 | 11 | 11 | 11 | 11 | 11 | 12 | 13 | 13 | 13 | 14 | 14 | 14 | 14 | 14 | 14 | 14 | 14 | 14 | 14 | 14 | 13 | 14 |
| Annualised net revenue per FTE | PEOPLE | 321,065.0624 | 301,034.3889 | 353,253.1116 | 339,271.1785 | 380,615.476 | 362,124.1925 | 334,430.3758 | 343,125.8834 | 397,521.913 | 425,956.9179 | 573,223.0947 | 517,486.7957 | 333,385.4502 | 297,754.1308 | 346,411.9149 | 370,250.7048 | 403,630.2713 | 404,864.787 | 396,957.1884 | 401,778.4131 | 467,984.9562 | 548,276.3418 | 801,156.5485 | 724,960.3465 | 338,283.4387 | 456,133.1506 |
| PO ref | Supplier | Category | PO date | Deposit % | FOB value (EUR) | Deposit (EUR) | Deposit paid | ETD (ship date) | Balance (EUR) | Balance paid | ETA (arrival) | Landed uplift | Landed value (EUR) | Status at last actual | Deposit month | ETD month | ETA month |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| PO-2025-041 | Foshan Crestware Manufacturing Co. | Cookware | 2025-10-06 | 30% | 96,000 | 28,800 | 2025-10-06 | 2025-12-08 | 67,200 | 2025-12-08 | 2026-01-22 | 0.22 | 117,120 | Received | 2025-10-31 | 2025-12-31 | 2026-01-31 |
| PO-2025-044 | Chaozhou Terra Ceramics Co. | Tableware | 2025-10-20 | 30% | 58,000 | 17,400 | 2025-10-20 | 2025-12-15 | 40,600 | 2025-12-15 | 2026-01-30 | 0.24 | 71,920 | Received | 2025-10-31 | 2025-12-31 | 2026-01-31 |
| PO-2025-047 | Yangjiang Edgeline Cutlery Ltd | Knives | 2025-11-18 | 30% | 41,000 | 12,300 | 2025-11-18 | 2026-01-20 | 28,700 | 2026-01-20 | 2026-03-05 | 0.14 | 46,740 | Received | 2025-11-30 | 2026-01-31 | 2026-03-31 |
| PO-2025-049 | Ningbo Homeform Plastics Co. | Storage | 2025-12-02 | 30% | 36,000 | 10,800 | 2025-12-02 | 2026-02-10 | 25,200 | 2026-02-10 | 2026-03-28 | 0.2 | 43,200 | Received | 2025-12-31 | 2026-02-28 | 2026-03-31 |
| PO-2026-003 | Guimaraes Textil Norte Lda | Textiles | 2026-01-12 | 50% | 48,000 | 24,000 | 2026-01-12 | 2026-02-20 | 24,000 | 2026-02-20 | 2026-02-27 | 0.06 | 50,880 | Received | 2026-01-31 | 2026-02-28 | 2026-02-28 |
| PO-2026-007 | Foshan Crestware Manufacturing Co. | Cookware | 2026-02-02 | 30% | 88,000 | 26,400 | 2026-02-02 | 2026-04-06 | 61,600 | 2026-04-06 | 2026-05-22 | 0.22 | 107,360 | Received | 2026-02-28 | 2026-04-30 | 2026-05-31 |
| PO-2026-011 | Chaozhou Terra Ceramics Co. | Tableware | 2026-02-23 | 30% | 52,000 | 15,600 | 2026-02-23 | 2026-04-20 | 36,400 | 2026-04-20 | 2026-06-05 | 0.24 | 64,480 | Received | 2026-02-28 | 2026-04-30 | 2026-06-30 |
| PO-2026-014 | Guimaraes Textil Norte Lda | Textiles | 2026-03-16 | 50% | 54,000 | 27,000 | 2026-03-16 | 2026-04-24 | 27,000 | 2026-04-24 | 2026-05-01 | 0.06 | 57,240 | Received | 2026-03-31 | 2026-04-30 | 2026-05-31 |
| PO-2026-018 | Yangjiang Edgeline Cutlery Ltd | Knives | 2026-04-06 | 30% | 46,000 | 13,800 | 2026-04-06 | 2026-06-08 | 32,200 | 2026-06-08 | 2026-07-24 | 0.14 | 52,440 | Received | 2026-04-30 | 2026-06-30 | 2026-07-31 |
| PO-2026-022 | Ningbo Homeform Plastics Co. | Storage | 2026-05-04 | 30% | 34,000 | 10,200 | 2026-05-04 | 2026-07-06 | 23,800 | 2026-07-06 | 2026-08-20 | 0.2 | 40,800 | Received | 2026-05-31 | 2026-07-31 | 2026-08-31 |
| PO-2026-024 | Foshan Crestware Manufacturing Co. | Cookware | 2026-05-25 | 30% | 120,000 | 36,000 | 2026-05-25 | 2026-07-27 | 84,000 | 2026-07-27 | 2026-09-11 | 0.22 | 146,400 | In transit | 2026-05-31 | 2026-07-31 | 2026-09-30 |
| PO-2026-025 | Yangjiang Edgeline Cutlery Ltd | Knives | 2026-06-01 | 30% | 38,000 | 11,400 | 2026-06-01 | 2026-08-03 | 26,600 | 2026-08-03 | 2026-09-18 | 0.14 | 43,320 | In transit | 2026-06-30 | 2026-08-31 | 2026-09-30 |
| PO-2026-026 | Foshan Crestware Manufacturing Co. | Cookware | 2026-06-08 | 30% | 142,000 | 42,600 | 2026-06-08 | 2026-09-04 | 99,400 | 2026-09-04 | 2026-10-19 | 0.22 | 173,240 | Open: deposit paid | 2026-06-30 | 2026-09-30 | 2026-10-31 |
| PO-2026-029 | Chaozhou Terra Ceramics Co. | Tableware | 2026-06-22 | 30% | 76,000 | 22,800 | 2026-06-22 | 2026-08-24 | 53,200 | 2026-08-24 | 2026-10-09 | 0.24 | 94,240 | In transit | 2026-06-30 | 2026-08-31 | 2026-10-31 |
| PO-2026-031 | Guimaraes Textil Norte Lda | Textiles | 2026-07-13 | 50% | 68,000 | 34,000 | 2026-07-13 | 2026-09-18 | 34,000 | 2026-09-18 | 2026-09-25 | 0.06 | 72,080 | Open: deposit paid | 2026-07-31 | 2026-09-30 | 2026-09-30 |
| PO-2026-034 | Yangjiang Edgeline Cutlery Ltd | Knives | 2026-07-27 | 30% | 62,000 | 18,600 | 2026-07-27 | 2026-09-28 | 43,400 | 2026-09-28 | 2026-11-13 | 0.14 | 70,680 | Open: deposit paid | 2026-07-31 | 2026-09-30 | 2026-11-30 |
| PO-2026-037 | Ningbo Homeform Plastics Co. | Storage | 2026-08-17 | 30% | 28,000 | 8,400 | 2026-08-17 | 2026-10-19 | 19,600 | 2026-10-19 | 2026-12-04 | 0.2 | 33,600 | Open: deposit paid | 2026-08-31 | 2026-10-31 | 2026-12-31 |
| PO-2026-040 | Foshan Crestware Manufacturing Co. | Cookware | 2026-09-21 | 30% | 98,000 | 29,400 | 2026-09-21 | 2026-11-23 | 68,600 | 2026-11-23 | 2027-01-08 | 0.22 | 119,560 | Planned | 2026-09-30 | 2026-11-30 | 2027-01-31 |
| PO-2026-043 | Chaozhou Terra Ceramics Co. | Tableware | 2026-10-12 | 30% | 60,000 | 18,000 | 2026-10-12 | 2026-12-14 | 42,000 | 2026-12-14 | 2027-01-29 | 0.24 | 74,400 | Planned | 2026-10-31 | 2026-12-31 | 2027-01-31 |
| Measure | Value |
|---|---|
| fob | 1,245,000 |
| deposits | 407,500 |
| balances | 837,500 |
| landed | 1,479,700 |
| Measure | Value |
|---|---|
| FOB value of open POs (EUR) | 692,000 |
| of which deposits already paid (EUR) | 173,800 |
| of which balances already paid on shipped POs (EUR) | 163,800 |
| Cash still to pay on open POs (EUR) | 354,400 |
| Landed value of open POs (EUR) | 827,520 |
| category | ytd net revenue | fy26 net revenue | ytd cm2 | fy26 cm2 | ytd cm2 pct | fy26 cm2 pct | dio last actual | dio dec26 |
|---|---|---|---|---|---|---|---|---|
| Cookware | 972,613.6666 | 1,766,999.8224 | 243,882.5863 | 458,848.9984 | 25.07% | 25.97% | 23.4995 | 51.4831 |
| Knives | 482,631.8371 | 877,902.0191 | 144,360.1041 | 269,827.9076 | 29.91% | 30.74% | 52.4111 | 51.4103 |
| Textiles | 448,075.4476 | 798,653.5325 | 124,786.7759 | 227,534.5121 | 27.85% | 28.49% | 121.5862 | 51.3728 |
| Tableware | 334,261.9711 | 613,127.927 | 79,839.268 | 151,514.9583 | 23.89% | 24.71% | 208.0788 | 107.5673 |
| Storage | 188,147.3939 | 341,001.4015 | 42,074.4193 | 78,584.1486 | 22.36% | 23.05% | 302.1986 | 125.0421 |
Receivables & payables
Upside · EUR · 2026-01 to 2027-12 · A: actual · F: forecast
| Measure | Value |
|---|---|
| as at | 2026-08-31 |
| counterparty | item | group | amount | due date | days past due | not due | d1 30 | d31 60 | d61 90 | over 90 | action |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Shopify International Ltd | Shopify Payments: payouts in transit, orders 29 to 31 Aug | Marketplace | 16,197.84 | 2026-09-03 | 0 | 16,197.84 | 0 | 0 | 0 | 0 | Settles daily; no action. |
| Amazon EU S.a r.l. | Open settlement period 19 Aug to 1 Sep (unsettled balance) | Marketplace | 41,262 | 2026-09-03 | 0 | 41,262 | 0 | 0 | 0 | 0 | Settles on the 14-day cycle; reconcile the 1-Sep settlement report to the ledger. |
| Amazon EU S.a r.l. | Reserve (unavailable balance, roughly 7 days) | Marketplace | 19,648 | 2026-09-17 | 0 | 19,648 | 0 | 0 | 0 | 0 | Ask account health for a reserve review after 90 days of clean metrics. |
| Amazon EU S.a r.l. | A-to-z claims and refund adjustments under review | Marketplace | 4,584.83 | 2026-09-30 | 0 | 4,584.83 | 0 | 0 | 0 | 0 | Contest claims with tracking evidence within the 30-day window. |
| Walmart.com (Walmart Marketplace) | Settlement cycle 18 to 31 Aug | Marketplace | 15,928 | 2026-09-17 | 0 | 15,928 | 0 | 0 | 0 | 0 | Biweekly cycle; convert at the settlement-date rate. |
| Walmart.com (Walmart Marketplace) | Reserve (14-day new-seller hold) | Marketplace | 7,495.85 | 2026-10-01 | 0 | 7,495.85 | 0 | 0 | 0 | 0 | Hold expected to lapse after six months of clean performance. |
| Amazon EU S.a r.l. | FBA lost and damaged inventory reimbursement claim, raised 15-Jul-26 | Other | 4,120 | 2026-07-15 | 47 | 0 | 0 | 4,120 | 0 | 0 | 46 days open: escalate through Seller Support; write off if unresolved by 31-Oct. |
| Nationale Assuradeuren N.V. | Prepaid insurance, cover to Mar-27 | Other | 9,600 | 2027-03-31 | 0 | 9,600 | 0 | 0 | 0 | 0 | Prepayment, released monthly; not a receivable. |
| Amsterdam Werkplek B.V. | Office rent deposit | Other | 7,780 | 2028-03-31 | 0 | 7,780 | 0 | 0 | 0 | 0 | Refundable at lease end. |
| Measure | Value |
|---|---|
| amount | 126,616.52 |
| not due | 122,496.52 |
| d1 30 | 0 |
| d31 60 | 4,120 |
| d61 90 | 0 |
| over 90 | 0 |
| label | aging total | ledger | difference |
|---|---|---|---|
| Marketplace and payment receivables: aging total vs balance sheet | 105,116.52 | 105,116.5236 | 0 |
| Other receivables and prepaid expenses: aging total vs balance sheet | 21,500 | 21,500 | 0 |
| Measure | Value |
|---|---|
| as at | 2026-08-31 |
| counterparty | item | group | amount | due date | days past due | not due | d1 30 | d31 60 | d61 90 | over 90 | action |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Rotterdam Fulfilment Partners B.V. | Invoice RFP-2608: August pick, pack and packaging | Logistics | 9,732 | 2026-09-30 | 0 | 9,732 | 0 | 0 | 0 | 0 | 30-day terms; approved for the 25-Sep run. |
| Benelux Parcel Services B.V. | August carrier invoice (parcels and returns) | Logistics | 12,558 | 2026-09-25 | 0 | 12,558 | 0 | 0 | 0 | 0 | Reconcile surcharge lines to the rate card before release. |
| Northsea Freight Forwarding B.V. | FCL freight, duty and handling on PO-2026-022 (arrived 20-Aug) | Logistics | 7,103.78 | 2026-09-19 | 0 | 7,103.78 | 0 | 0 | 0 | 0 | Matches the landed cost posted on receipt. |
| Northsea Freight Forwarding B.V. | Invoice NF-1177: disputed demurrage charge, June arrival | Logistics | 2,000 | 2026-07-15 | 47 | 0 | 0 | 2,000 | 0 | 0 | 47 days overdue, disputed: forwarder failed to book the customs slot. Hold pending credit note. |
| Meta Platforms Ireland Ltd | August advertising invoice | Paid media | 6,571 | 2026-09-10 | 0 | 6,571 | 0 | 0 | 0 | 0 | Reverse-charged VAT; pays on the 10th. |
| Google Ireland Ltd | August advertising invoice | Paid media | 2,816 | 2026-09-10 | 0 | 2,816 | 0 | 0 | 0 | 0 | Reverse-charged VAT; pays on the 10th. |
| Shopify International Ltd | August plan and apps | Other opex | 1,490 | 2026-09-05 | 0 | 1,490 | 0 | 0 | 0 | 0 | Card on file. |
| Klaviyo, Gorgias and SaaS stack | August subscriptions | Other opex | 2,660 | 2026-09-12 | 0 | 2,660 | 0 | 0 | 0 | 0 | Reverse-charged VAT. |
| Van der Berg Accountants B.V. | August accounting and payroll fee | Other opex | 3,872 | 2026-09-25 | 0 | 3,872 | 0 | 0 | 0 | 0 | |
| SupportDesk Lisboa Lda | August customer service (per order) | Other opex | 4,090 | 2026-09-30 | 0 | 4,090 | 0 | 0 | 0 | 0 | Reverse-charged VAT. |
| Studio Nordlicht B.V. | August content production | Other opex | 6,050 | 2026-09-30 | 0 | 6,050 | 0 | 0 | 0 | 0 | |
| Amsterdam Werkplek B.V. | September rent, invoiced in advance | Other opex | 5,808 | 2026-09-01 | 0 | 5,808 | 0 | 0 | 0 | 0 | Paid 1-Sep. |
| Nationale Assuradeuren N.V. | Q3 insurance instalment | Other opex | 3,450 | 2026-09-15 | 0 | 3,450 | 0 | 0 | 0 | 0 | VAT-exempt. |
| Sundry suppliers (11 invoices under EUR 1,000) | Office, travel, recruitment, other G&A | Other opex | 3,798.5 | 2026-09-20 | 0 | 3,798.5 | 0 | 0 | 0 | 0 | Per the AP ledger listing. |
| Measure | Value |
|---|---|
| amount | 71,999.28 |
| not due | 69,999.28 |
| d1 30 | 0 |
| d31 60 | 2,000 |
| d61 90 | 0 |
| over 90 | 0 |
| label | aging total | ledger | difference |
|---|---|---|---|
| Logistics and fulfilment: aging total vs schedule | 31,393.78 | 31,393.7845 | 0 |
| Paid media: aging total vs schedule | 9,387 | 9,387 | 0 |
| Other opex: aging total vs schedule | 31,218.5 | 31,218.501 | 0 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Charged to customers incl. VAT (gross less discounts plus shipping) | SHOPIFY EU (DTC) | Channel_PL x (1 + VAT) | 162,811.165 | 162,299.7389 | 184,993.5039 | 184,654.6579 | 212,292.8512 | 198,842.1713 | 185,416.2781 | 189,787.8012 | 212,241.6528 | 246,502.1102 | 356,999.0724 | 320,108.0947 | 204,797.088 | 195,579.4655 | 225,883.1861 | 239,625.2927 | 259,229.4154 | 257,982.6449 | 250,910.1668 | 251,864.7959 | 290,890.2871 | 337,848.0831 | 489,294.2536 | 438,734.6017 | 2,616,949.0976 | 3,442,639.2808 |
| Refunds to customers incl. VAT | SHOPIFY EU (DTC) | Channel_PL x (1 + VAT) | -10,356.975 | -8,931.46 | -11,182.4 | -12,252.44 | -13,949.08 | -13,173.06 | -12,693.47 | -13,939.44 | -12,084.8033 | -14,037.4974 | -20,332.7455 | -18,234.1405 | -11,667.3422 | -11,143.7341 | -12,872.1336 | -13,657.0924 | -14,776.4003 | -14,707.3169 | -14,306.0463 | -14,362.4015 | -16,590.018 | -19,270.6764 | -27,912.793 | -25,031.8281 | -161,167.5117 | -196,297.7829 |
| Fees and advertising deducted by the platform before payout | SHOPIFY EU (DTC) | Channel_PL | -3,706 | -3,694 | -4,179 | -4,145 | -4,838 | -4,506 | -4,186 | -4,303 | -4,748.2621 | -5,512.8293 | -7,981.2556 | -7,154.0409 | -4,575.4052 | -4,367.9782 | -5,043.0459 | -5,348.0305 | -5,783.598 | -5,753.8336 | -5,594.2059 | -5,613.5995 | -6,481.2285 | -7,524.9587 | -10,894.5102 | -9,765.5072 | -58,953.3879 | -76,745.9013 |
| NET SETTLEMENT ACCRUED | SHOPIFY EU (DTC) | charged less refunds less fees | 148,748.19 | 149,674.2789 | 169,632.1039 | 168,257.2179 | 193,505.7712 | 181,163.1112 | 168,536.8081 | 171,545.3612 | 195,408.5874 | 226,951.7835 | 328,685.0713 | 294,719.9133 | 188,554.3406 | 180,067.7532 | 207,968.0066 | 220,620.1698 | 238,669.4171 | 237,521.4944 | 231,009.9146 | 231,888.7949 | 267,819.0406 | 311,052.448 | 450,486.9504 | 403,937.2665 | 2,396,828.1981 | 3,169,595.5966 |
| Opening receivable | SHOPIFY EU (DTC) | prior month closing | 14,900 | 13,982.19 | 16,831.4689 | 17,500.5728 | 16,124.7907 | 21,227.5619 | 19,926.6732 | 16,708.4813 | 16,197.8426 | 19,540.8587 | 21,963.0758 | 32,868.5071 | 28,521.2819 | 18,247.1943 | 19,292.9736 | 20,125.9361 | 22,062.017 | 23,097.0404 | 23,752.1494 | 22,355.7982 | 22,440.8511 | 26,781.9041 | 30,101.8498 | 45,048.695 | ||
| Forecast closing receivable (accrued x lag / days in month) | SHOPIFY EU (DTC) | settlement lag on Assumptions | 14,394.9861 | 16,036.5299 | 16,416.0101 | 16,825.7218 | 18,726.365 | 18,116.3111 | 16,310.0137 | 16,601.164 | 19,540.8587 | 21,963.0758 | 32,868.5071 | 28,521.2819 | 18,247.1943 | 19,292.9736 | 20,125.9361 | 22,062.017 | 23,097.0404 | 23,752.1494 | 22,355.7982 | 22,440.8511 | 26,781.9041 | 30,101.8498 | 45,048.695 | 39,090.7032 | ||
| Payouts received (cash) | SHOPIFY EU (DTC) | A: bank; F: opening + accrued - forecast closing | -149,666 | -146,825 | -168,963 | -169,633 | -188,403 | -182,464 | -171,755 | -172,056 | -192,065.5712 | -224,529.5664 | -317,779.64 | -299,067.1385 | -198,828.4283 | -179,021.9739 | -207,135.0441 | -218,684.0889 | -237,634.3937 | -236,866.3853 | -232,406.2658 | -231,803.742 | -263,477.9876 | -307,732.5023 | -435,540.1052 | -409,895.2583 | -2,383,206.9161 | -3,159,026.1753 |
| CLOSING RECEIVABLE (incl. reserve) | SHOPIFY EU (DTC) | opening + accrued + payouts | 13,982.19 | 16,831.4689 | 17,500.5728 | 16,124.7907 | 21,227.5619 | 19,926.6732 | 16,708.4813 | 16,197.8426 | 19,540.8587 | 21,963.0758 | 32,868.5071 | 28,521.2819 | 18,247.1943 | 19,292.9736 | 20,125.9361 | 22,062.017 | 23,097.0404 | 23,752.1494 | 22,355.7982 | 22,440.8511 | 26,781.9041 | 30,101.8498 | 45,048.695 | 39,090.7032 | 28,521.2819 | 39,090.7032 |
| Days outstanding (closing / accrued x days in month) | SHOPIFY EU (DTC) | memo | 2.914 | 3.1487 | 3.1982 | 2.875 | 3.4007 | 3.2998 | 3.0733 | 2.9271 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | ||
| Charged to customers incl. VAT (gross less discounts) | AMAZON EU (FBA) | Channel_PL x (1 + VAT) | 165,850.2594 | 142,773.6779 | 167,243.5647 | 181,563.9293 | 197,977.0174 | 182,466.5948 | 162,413.6475 | 160,807.0813 | 193,684.1662 | 225,633.3574 | 327,769.6438 | 294,792.9465 | 189,174.5946 | 181,209.3936 | 209,922.7895 | 223,370.7936 | 242,379.4934 | 241,946.7331 | 236,028.8149 | 237,646.5685 | 275,302.6738 | 320,715.2542 | 465,891.7718 | 419,018.6941 | 2,402,975.8862 | 3,242,607.5751 |
| Refunds to customers incl. VAT | AMAZON EU (FBA) | Channel_PL x (1 + VAT) | -12,815.175 | -12,335.585 | -13,094.735 | -12,464.52 | -14,123.805 | -14,228.64 | -10,912.48 | -13,208.005 | -14,049.6286 | -16,367.1865 | -23,776.0363 | -21,383.9443 | -13,722.5095 | -13,144.7229 | -15,227.5599 | -16,203.0627 | -17,581.9322 | -17,550.5402 | -17,121.2612 | -17,238.6112 | -19,970.1421 | -23,264.319 | -33,795.2581 | -30,395.1384 | -178,759.7408 | -235,215.0573 |
| Fees and advertising deducted by the platform before payout | AMAZON EU (FBA) | Channel_PL | -45,624 | -38,937 | -46,270 | -51,807 | -56,333 | -54,341 | -47,084 | -45,409 | -53,348.6033 | -65,600.5785 | -95,208.5164 | -85,551.4701 | -51,934.4306 | -49,706.7816 | -57,535.7114 | -61,171.3172 | -66,322.5858 | -66,150.0316 | -64,479.3454 | -64,868.3762 | -75,085.8975 | -92,235.2536 | -133,866.6603 | -120,290.535 | -685,514.1683 | -903,646.9261 |
| NET SETTLEMENT ACCRUED | AMAZON EU (FBA) | charged less refunds less fees | 107,411.0844 | 91,501.0929 | 107,878.8297 | 117,292.4093 | 127,520.2124 | 113,896.9548 | 104,417.1675 | 102,190.0763 | 126,285.9343 | 143,665.5924 | 208,785.0911 | 187,857.532 | 123,517.6545 | 118,357.8891 | 137,159.5183 | 145,996.4136 | 158,474.9755 | 158,246.1613 | 154,428.2083 | 155,539.5812 | 180,246.6342 | 205,215.6816 | 298,229.8534 | 268,333.0206 | 1,538,701.977 | 2,103,745.5917 |
| Opening receivable | AMAZON EU (FBA) | prior month closing | 118,600 | 65,087.0843 | 72,156.1772 | 79,788.007 | 85,470.4163 | 93,069.6287 | 88,954.5835 | 67,025.751 | 65,494.8273 | 88,400.154 | 97,321.8529 | 146,149.5637 | 127,258.3282 | 83,673.2498 | 88,768.4169 | 92,914.5124 | 102,197.4895 | 107,354.0156 | 110,772.3129 | 104,612.6572 | 105,365.5227 | 126,172.644 | 139,017.0747 | 208,760.8974 | ||
| Forecast closing receivable (accrued x lag / days in month) | AMAZON EU (FBA) | settlement lag on Assumptions | 72,762.3475 | 68,625.8197 | 73,079.2072 | 82,104.6865 | 86,384.66 | 79,727.8684 | 70,734.2103 | 69,225.5356 | 88,400.154 | 97,321.8529 | 146,149.5637 | 127,258.3282 | 83,673.2498 | 88,768.4169 | 92,914.5124 | 102,197.4895 | 107,354.0156 | 110,772.3129 | 104,612.6572 | 105,365.5227 | 126,172.644 | 139,017.0747 | 208,760.8974 | 181,773.9817 | ||
| Payouts received (cash) | AMAZON EU (FBA) | A: bank; F: opening + accrued - forecast closing | -160,924 | -84,432 | -100,247 | -111,610 | -119,921 | -118,012 | -126,346 | -103,721 | -103,380.6076 | -134,743.8935 | -159,957.3802 | -206,748.7676 | -167,102.7328 | -113,262.7221 | -133,013.4227 | -136,713.4365 | -153,318.4494 | -154,827.864 | -160,587.864 | -154,786.7157 | -159,439.513 | -192,371.2509 | -228,486.0307 | -295,319.9363 | -1,530,043.6489 | -2,049,229.9382 |
| CLOSING RECEIVABLE (incl. reserve) | AMAZON EU (FBA) | opening + accrued + payouts | 65,087.0843 | 72,156.1772 | 79,788.007 | 85,470.4163 | 93,069.6287 | 88,954.5835 | 67,025.751 | 65,494.8273 | 88,400.154 | 97,321.8529 | 146,149.5637 | 127,258.3282 | 83,673.2498 | 88,768.4169 | 92,914.5124 | 102,197.4895 | 107,354.0156 | 110,772.3129 | 104,612.6572 | 105,365.5227 | 126,172.644 | 139,017.0747 | 208,760.8974 | 181,773.9817 | 127,258.3282 | 181,773.9817 |
| Days outstanding (closing / accrued x days in month) | AMAZON EU (FBA) | memo | 18.7848 | 22.0803 | 22.9278 | 21.8609 | 22.6251 | 23.4303 | 19.899 | 19.8683 | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 21 | ||
| Charged to customers incl. VAT (gross less discounts) | WALMART US (WFS) | Channel_PL x (1 + VAT) | 15,552.5579 | 16,994.1306 | 24,480.6844 | 30,636.4842 | 34,807.5229 | 41,662.6264 | 41,117.4041 | 50,623.4946 | 53,715.2166 | 64,803.9586 | 97,490.428 | 90,804.078 | 60,345.6673 | 59,863.0729 | 71,817.9337 | 79,139.7587 | 88,932.2388 | 91,934.4181 | 92,879.1885 | 96,845.6128 | 116,186.0135 | 140,170.9625 | 210,871.7957 | 196,409.2206 | 562,688.5862 | 1,305,395.883 |
| Refunds to customers incl. VAT | WALMART US (WFS) | Channel_PL x (1 + VAT) | -1,516.4093 | -1,656.0999 | -2,269.0114 | -3,041.744 | -3,085.9232 | -3,414.2599 | -3,621.7663 | -4,512.5448 | -4,499.704 | -5,428.6039 | -8,166.7374 | -7,606.6243 | -5,055.1344 | -5,014.7077 | -6,016.162 | -6,629.5086 | -7,449.821 | -7,701.3125 | -7,780.4556 | -8,112.7215 | -9,732.8598 | -11,742.0702 | -17,664.653 | -16,453.1284 | -48,819.4284 | -109,352.5347 |
| Fees and advertising deducted by the platform before payout | WALMART US (WFS) | Channel_PL | -5,777.9923 | -6,502.4015 | -8,997.1483 | -11,114.1002 | -12,422.3035 | -15,040.6137 | -14,375.5575 | -18,369.1756 | -17,809.7952 | -21,470.0319 | -32,274.7773 | -30,038.4359 | -19,947.5381 | -19,773.0663 | -23,703.9264 | -26,100.8729 | -29,308.4615 | -30,275.1269 | -30,563.343 | -31,844.7288 | -38,175.7142 | -46,022.2289 | -69,183.8805 | -64,391.0754 | -194,192.333 | -429,289.9628 |
| NET SETTLEMENT ACCRUED | WALMART US (WFS) | charged less refunds less fees | 8,258.1564 | 8,835.6292 | 13,214.5247 | 16,480.6401 | 19,299.2962 | 23,207.7527 | 23,120.0803 | 27,741.7742 | 31,405.7174 | 37,905.3228 | 57,048.9132 | 53,159.0177 | 35,342.9948 | 35,075.2989 | 42,097.8454 | 46,409.3772 | 52,173.9562 | 53,957.9787 | 54,535.3899 | 56,888.1625 | 68,277.4396 | 82,406.6634 | 124,023.2621 | 115,565.0168 | 319,676.8248 | 766,753.3855 |
| Opening receivable | WALMART US (WFS) | prior month closing | 0 | 6,395.1564 | 7,326.7856 | 10,620.3103 | 13,945.9504 | 14,784.2465 | 18,766.9992 | 18,563.0795 | 23,423.8537 | 25,124.5739 | 29,346.0564 | 45,639.1306 | 41,155.3685 | 27,362.3185 | 30,064.542 | 32,591.8803 | 37,127.5017 | 40,392.7403 | 43,166.3829 | 42,220.947 | 44,042.4484 | 54,621.9516 | 63,798.7072 | 99,218.6097 | ||
| Forecast closing receivable (accrued x lag / days in month) | WALMART US (WFS) | settlement lag on Assumptions | 6,393.4114 | 7,573.3965 | 10,230.5998 | 13,184.5121 | 14,941.3906 | 18,566.2022 | 17,899.417 | 21,477.5026 | 25,124.5739 | 29,346.0564 | 45,639.1306 | 41,155.3685 | 27,362.3185 | 30,064.542 | 32,591.8803 | 37,127.5017 | 40,392.7403 | 43,166.3829 | 42,220.947 | 44,042.4484 | 54,621.9516 | 63,798.7072 | 99,218.6097 | 89,469.6904 | ||
| Payouts received (cash) | WALMART US (WFS) | A: bank; F: opening + accrued - forecast closing | -1,863 | -7,904 | -9,921 | -13,155 | -18,461 | -19,225 | -23,324 | -22,881 | -29,704.9972 | -33,683.8404 | -40,755.839 | -57,642.7797 | -49,136.0448 | -32,373.0755 | -39,570.507 | -41,873.7557 | -48,908.7177 | -51,184.336 | -55,480.8258 | -55,066.6612 | -57,697.9363 | -73,229.9079 | -88,603.3596 | -125,313.9361 | -278,521.4563 | -718,439.0636 |
| CLOSING RECEIVABLE (incl. reserve) | WALMART US (WFS) | opening + accrued + payouts | 6,395.1564 | 7,326.7856 | 10,620.3103 | 13,945.9504 | 14,784.2465 | 18,766.9992 | 18,563.0795 | 23,423.8537 | 25,124.5739 | 29,346.0564 | 45,639.1306 | 41,155.3685 | 27,362.3185 | 30,064.542 | 32,591.8803 | 37,127.5017 | 40,392.7403 | 43,166.3829 | 42,220.947 | 44,042.4484 | 54,621.9516 | 63,798.7072 | 99,218.6097 | 89,469.6904 | 41,155.3685 | 89,469.6904 |
| Days outstanding (closing / accrued x days in month) | WALMART US (WFS) | memo | 24.0066 | 23.2185 | 24.9142 | 25.3861 | 23.7476 | 24.2596 | 24.8899 | 26.1749 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | ||
| Charged to customers incl. VAT | ALL CHANNELS | sum | 344,213.9823 | 322,067.5474 | 376,717.753 | 396,855.0714 | 445,077.3915 | 422,971.3924 | 388,947.3298 | 401,218.3772 | 459,641.0356 | 536,939.4262 | 782,259.1442 | 705,705.1191 | 454,317.35 | 436,651.932 | 507,623.9093 | 542,135.8449 | 590,541.1476 | 591,863.796 | 579,818.1702 | 586,356.9772 | 682,378.9744 | 798,734.2997 | 1,166,057.821 | 1,054,162.5164 | 5,582,613.5701 | 7,990,642.7389 |
| Refunds incl. VAT | ALL CHANNELS | sum | -24,688.5593 | -22,923.1449 | -26,546.1464 | -27,758.704 | -31,158.8082 | -30,815.9599 | -27,227.7163 | -31,659.9898 | -30,634.136 | -35,833.2878 | -52,275.5193 | -47,224.7091 | -30,444.986 | -29,303.1647 | -34,115.8554 | -36,489.6638 | -39,808.1535 | -39,959.1697 | -39,207.7631 | -39,713.7342 | -46,293.0199 | -54,277.0655 | -79,372.7041 | -71,880.0949 | -388,746.6809 | -540,865.3748 |
| Fees and advertising deducted | ALL CHANNELS | sum | -55,107.9923 | -49,133.4015 | -59,446.1483 | -67,066.1002 | -73,593.3035 | -73,887.6137 | -65,645.5575 | -68,081.1756 | -75,906.6606 | -92,583.4397 | -135,464.5494 | -122,743.947 | -76,457.374 | -73,847.8261 | -86,282.6836 | -92,620.2206 | -101,414.6453 | -102,178.992 | -100,636.8943 | -102,326.7044 | -119,742.8401 | -145,782.4412 | -213,945.051 | -194,447.1176 | -938,659.8892 | -1,409,682.7902 |
| Net settlement accrued | ALL CHANNELS | sum | 264,417.4307 | 250,011.001 | 290,725.4583 | 302,030.2673 | 340,325.2798 | 318,267.8188 | 296,074.056 | 301,477.2117 | 353,100.2391 | 408,522.6987 | 594,519.0756 | 535,736.463 | 347,414.99 | 333,500.9413 | 387,225.3702 | 413,025.9606 | 449,318.3488 | 449,725.6343 | 439,973.5128 | 444,316.5386 | 516,343.1143 | 598,674.7931 | 872,740.0659 | 787,835.3039 | 4,255,206.9999 | 6,040,094.5738 |
| Payouts received (cash) | ALL CHANNELS | sum | -312,453 | -239,161 | -279,131 | -294,398 | -326,785 | -319,701 | -321,425 | -298,658 | -325,151.176 | -392,957.3003 | -518,492.8592 | -563,458.6858 | -415,067.2059 | -324,657.7715 | -379,718.9738 | -397,271.2811 | -439,861.5607 | -442,878.5853 | -448,474.9556 | -441,657.1188 | -480,615.4369 | -573,333.6611 | -752,629.4954 | -830,529.1307 | -4,191,772.0213 | -5,926,695.1771 |
| MARKETPLACE RECEIVABLES (to balance sheet) | ALL CHANNELS | sum | 85,464.4307 | 96,314.4317 | 107,908.89 | 115,541.1573 | 129,081.4371 | 127,648.2558 | 102,297.3118 | 105,116.5236 | 133,065.5867 | 148,630.9851 | 224,657.2014 | 196,934.9786 | 129,282.7626 | 138,125.9324 | 145,632.3288 | 161,387.0083 | 170,843.7963 | 177,690.8453 | 169,189.4024 | 171,848.8223 | 207,576.4997 | 232,917.6316 | 353,028.2021 | 310,334.3754 | 196,934.9786 | 310,334.3754 |
| Blended days outstanding | ALL CHANNELS | memo | 10.0198 | 10.7867 | 11.5063 | 11.4764 | 11.7579 | 12.0322 | 10.7109 | 10.8088 | 11.3055 | 11.2786 | 11.3364 | 11.3955 | 11.536 | 11.5967 | 11.6588 | 11.7223 | 11.7871 | 11.8533 | 11.9209 | 11.9899 | 12.0604 | 12.0607 | 12.1352 | 12.2111 | ||
| Opening refund liability | REFUND LIABILITY (expected refunds on month-end sales still inside the return window) | 19,400 | 9,369.3461 | 9,652.55 | 10,123.36 | 10,991.7472 | 11,914.8685 | 12,205.3213 | 10,482.7332 | 12,212.3106 | 12,221.0803 | 13,846.7708 | 20,893.3833 | 18,283.4143 | 11,798.6358 | 12,585.5518 | 13,248.2495 | 14,657.8695 | 15,491.7718 | 16,086.6153 | 15,292.1588 | 15,507.316 | 18,700.8461 | 21,244.242 | 32,141.5052 | |||
| CLOSING REFUND LIABILITY (refunds of the month x window days / days in month) | REFUND LIABILITY (expected refunds on month-end sales still inside the return window) | Assumptions | 9,369.3461 | 9,652.55 | 10,123.36 | 10,991.7472 | 11,914.8685 | 12,205.3213 | 10,482.7332 | 12,212.3106 | 12,221.0803 | 13,846.7708 | 20,893.3833 | 18,283.4143 | 11,798.6358 | 12,585.5518 | 13,248.2495 | 14,657.8695 | 15,491.7718 | 16,086.6153 | 15,292.1588 | 15,507.316 | 18,700.8461 | 21,244.242 | 32,141.5052 | 28,203.5017 | 18,283.4143 | 28,203.5017 |
| Movement: (charge) / release to P&L | REFUND LIABILITY (expected refunds on month-end sales still inside the return window) | 10,030.6539 | -283.2038 | -470.81 | -868.3872 | -923.1214 | -290.4527 | 1,722.5881 | -1,729.5774 | -8.7698 | -1,625.6904 | -7,046.6125 | 2,609.969 | 6,484.7785 | -786.916 | -662.6978 | -1,409.62 | -833.9023 | -594.8435 | 794.4565 | -215.1572 | -3,193.5301 | -2,543.3959 | -10,897.2632 | 3,938.0034 | 1,116.5857 | -9,920.0875 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Opening inventory on hand | COOKWARE | prior month | 186,000 | 263,609.3786 | 225,422.0625 | 180,402.4701 | 133,685.2379 | 186,407.6699 | 133,911.3572 | 87,469.2204 | 38,711.4479 | 129,385.3446 | 237,565.2778 | 142,830.8137 | 147,922.3297 | 212,514.2492 | 165,179.0423 | 182,247.58 | 192,081.1529 | 198,902.1362 | 188,552.8721 | 190,672.9808 | 229,298.1999 | 259,756.443 | 391,900.6333 | 342,922.9561 | ||
| Receipts: committed POs landed (register) | COOKWARE | SUMIFS Purchase_Orders by ETA month | 117,120 | 0 | 0 | 0 | 107,360 | 0 | 0 | 0 | 146,400 | 173,240 | 0 | 0 | 119,560 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 544,120 | 119,560 |
| Target closing inventory (days of cover x next month cost of goods) | COOKWARE | Assumptions policy | 113,881.6 | 121,652.8516 | 129,786.72 | 147,392.1548 | 147,062.08 | 125,220.8774 | 131,786.4516 | 154,916.6848 | 175,042.5546 | 263,395.4559 | 229,857.6975 | 147,922.3297 | 157,352.0508 | 165,179.0423 | 182,247.58 | 192,081.1529 | 198,902.1362 | 188,552.8721 | 190,672.9808 | 229,298.1999 | 259,756.443 | 391,900.6333 | 342,922.9561 | 342,922.9561 | ||
| Receipts: uncommitted purchases required by policy | COOKWARE | only beyond the deposit lead time: max(0, target - opening - recovered + COGS + write-offs - committed) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 90,513.1499 | 0 | 5,474.4003 | 78,439.9111 | 75,357.2525 | 78,176.4238 | 61,150.7421 | 72,153.3615 | 109,439.9682 | 112,863.9967 | 228,599.4181 | 91,839.76 | 127,314.6249 | 90,513.1499 | 1,040,809.8592 |
| Returned stock recovered to sellable inventory | COOKWARE | Product_Contribution | 1,706.0786 | 1,671.2438 | 2,120.8876 | 1,952.7877 | 2,476.8921 | 2,651.9673 | 2,080.9532 | 2,309.4775 | 2,541.9347 | 2,972.4102 | 4,335.1518 | 3,915.4334 | 2,523.782 | 2,428.8302 | 2,827.5262 | 3,024.1914 | 3,299.3006 | 3,312.0598 | 3,250.1779 | 3,292.6883 | 3,839.0319 | 4,502.3607 | 6,586.1885 | 5,966.6685 | 30,735.2179 | 44,852.806 |
| Cost of goods shipped | COOKWARE | Product_Contribution | 41,216.7 | 39,858.56 | 47,140.48 | 48,670.02 | 57,114.46 | 55,148.28 | 48,523.09 | 51,067.25 | 58,093.7568 | 67,828.9899 | 98,773.296 | 89,069.8578 | 57,319.9028 | 55,073.2178 | 64,006.8789 | 68,342.8425 | 74,431.4468 | 74,588.3011 | 73,064.2379 | 73,885.7801 | 85,986.825 | 100,655.6217 | 146,962.7375 | 132,882.6455 | 702,504.7404 | 1,007,200.4374 |
| Write-offs (damaged, unsellable) | COOKWARE | A: Inputs; F: rate x COGS | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 174.2813 | 203.487 | 296.3199 | 267.2096 | 171.9597 | 165.2197 | 192.0206 | 205.0285 | 223.2943 | 223.7649 | 219.1927 | 221.6573 | 257.9605 | 301.9669 | 440.8882 | 398.6479 | 941.2977 | 3,021.6013 |
| CLOSING INVENTORY ON HAND | COOKWARE | opening + receipts + recovered - COGS - write-offs | 263,609.3786 | 225,422.0625 | 180,402.4701 | 133,685.2379 | 186,407.6699 | 133,911.3572 | 87,469.2204 | 38,711.4479 | 129,385.3446 | 237,565.2778 | 142,830.8137 | 147,922.3297 | 212,514.2492 | 165,179.0423 | 182,247.58 | 192,081.1529 | 198,902.1362 | 188,552.8721 | 190,672.9808 | 229,298.1999 | 259,756.443 | 391,900.6333 | 342,922.9561 | 342,922.9561 | 147,922.3297 | 342,922.9561 |
| Days of inventory on hand (closing / COGS x days) | COOKWARE | memo | 198.2665 | 158.3554 | 118.6343 | 82.403 | 101.1764 | 72.8462 | 55.8816 | 23.4995 | 66.8154 | 108.5749 | 43.3814 | 51.4831 | 114.9329 | 83.9794 | 88.2667 | 84.3166 | 82.8409 | 75.8374 | 80.8995 | 96.2058 | 90.6266 | 120.6979 | 70.002 | 80 | 51.4831 | 80 |
| Trailing three-month average cost of goods | COOKWARE | memo | 41,216.7 | 40,537.63 | 42,738.58 | 45,223.02 | 50,974.9867 | 53,644.2533 | 53,595.2767 | 51,579.54 | 52,561.3656 | 58,996.6656 | 74,898.6809 | 85,224.0479 | 81,721.0188 | 67,154.3261 | 58,799.9998 | 62,474.3131 | 68,927.0561 | 72,454.1968 | 74,027.9953 | 73,846.1064 | 77,645.6143 | 86,842.7422 | 111,201.728 | 126,833.6682 | ||
| Excess over slow-moving threshold (closing less months of cover x average COGS) | COOKWARE | Assumptions | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Slow-moving provision balance | COOKWARE | rate x excess | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Opening inventory on hand | KNIVES | prior month | 98,000 | 80,203.2719 | 64,046.3563 | 91,929.0377 | 70,793.086 | 48,163.2709 | 26,146.65 | 58,074.721 | 37,233.8445 | 56,684.382 | 28,851.7888 | 59,057.3744 | 63,566.7411 | 67,519.7669 | 70,770.5562 | 77,960.586 | 82,033.2607 | 84,803.2579 | 80,250.8863 | 81,007.4462 | 97,236.8393 | 109,942.6111 | 165,546.5713 | 144,563.996 | ||
| Receipts: committed POs landed (register) | KNIVES | SUMIFS Purchase_Orders by ETA month | 0 | 0 | 46,740 | 0 | 0 | 0 | 52,440 | 0 | 43,320 | 0 | 70,680 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 213,180 | 0 |
| Target closing inventory (days of cover x next month cost of goods) | KNIVES | Assumptions policy | 48,599 | 51,443.0968 | 59,105.9733 | 61,492.8 | 62,254.4 | 55,690.3226 | 56,833.471 | 66,929.8523 | 75,529.5772 | 113,504.1113 | 98,916.8049 | 63,566.7411 | 67,519.7669 | 70,770.5562 | 77,960.586 | 82,033.2607 | 84,803.2579 | 80,250.8863 | 81,007.4462 | 97,236.8393 | 109,942.6111 | 165,546.5713 | 144,563.996 | 144,563.996 | ||
| Receipts: uncommitted purchases required by policy | KNIVES | only beyond the deposit lead time: max(0, target - opening - recovered + COGS + write-offs - committed) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 40,955.5194 | 27,372.8226 | 25,718.1151 | 33,260.3887 | 31,863.3244 | 32,985.0251 | 25,673.1245 | 30,310.7332 | 46,059.9166 | 47,354.9226 | 96,083.3373 | 37,998.4607 | 53,217.8049 | 40,955.5194 | 487,897.9758 |
| Returned stock recovered to sellable inventory | KNIVES | Product_Contribution | 911.7519 | 852.7344 | 1,076.8815 | 1,028.7883 | 1,198.6449 | 1,328.7791 | 1,068.071 | 1,182.0935 | 1,304.5282 | 1,522.9211 | 2,217.3194 | 1,999.1 | 1,286.2116 | 1,235.4884 | 1,435.5023 | 1,532.2757 | 1,668.2243 | 1,671.1293 | 1,636.3368 | 1,654.0331 | 1,924.0554 | 2,251.193 | 3,285.1681 | 2,968.7992 | 15,691.6132 | 22,548.4173 |
| Cost of goods shipped | KNIVES | Product_Contribution | 18,708.48 | 17,009.65 | 19,934.2 | 22,164.74 | 23,828.46 | 23,345.4 | 21,580 | 22,022.97 | 25,098.6946 | 29,267.7112 | 42,564.0417 | 38,330.2619 | 24,632.1122 | 23,631.9184 | 27,423.5905 | 29,235.2197 | 31,787.8885 | 31,801.2217 | 31,097.2184 | 31,390.3854 | 36,463.8147 | 42,602.7618 | 62,079.9642 | 56,018.5485 | 303,854.6094 | 428,164.6442 |
| Write-offs (damaged, unsellable) | KNIVES | A: Inputs; F: rate x COGS | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 75.2961 | 87.8031 | 127.6921 | 114.9908 | 73.8963 | 70.8958 | 82.2708 | 87.7057 | 95.3637 | 95.4037 | 93.2917 | 94.1712 | 109.3914 | 127.8083 | 186.2399 | 168.0556 | 405.7821 | 1,284.4939 |
| CLOSING INVENTORY ON HAND | KNIVES | opening + receipts + recovered - COGS - write-offs | 80,203.2719 | 64,046.3563 | 91,929.0377 | 70,793.086 | 48,163.2709 | 26,146.65 | 58,074.721 | 37,233.8445 | 56,684.382 | 28,851.7888 | 59,057.3744 | 63,566.7411 | 67,519.7669 | 70,770.5562 | 77,960.586 | 82,033.2607 | 84,803.2579 | 80,250.8863 | 81,007.4462 | 97,236.8393 | 109,942.6111 | 165,546.5713 | 144,563.996 | 144,563.996 | 63,566.7411 | 144,563.996 |
| Days of inventory on hand (closing / COGS x days) | KNIVES | memo | 132.897 | 105.4283 | 142.9603 | 95.8185 | 62.6587 | 33.5997 | 83.4252 | 52.4111 | 67.7538 | 30.5595 | 41.6248 | 51.4103 | 84.975 | 83.8517 | 88.1277 | 84.1792 | 82.7013 | 75.7055 | 80.7542 | 96.0276 | 90.4535 | 120.4604 | 69.8602 | 80 | 51.4103 | 80 |
| Trailing three-month average cost of goods | KNIVES | memo | 18,708.48 | 17,859.065 | 18,550.7767 | 19,702.8633 | 21,975.8 | 23,112.8667 | 22,917.9533 | 22,316.1233 | 22,900.5549 | 25,463.1253 | 32,310.1492 | 36,720.6716 | 35,175.4719 | 28,864.7642 | 25,229.207 | 26,763.5762 | 29,482.2329 | 30,941.4433 | 31,562.1096 | 31,429.6085 | 32,983.8062 | 36,818.9873 | 47,048.8469 | 53,567.0915 | ||
| Excess over slow-moving threshold (closing less months of cover x average COGS) | KNIVES | Assumptions | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Slow-moving provision balance | KNIVES | rate x excess | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Opening inventory on hand | TEXTILES | prior month | 142,000 | 124,419.5945 | 158,939.7997 | 135,212.9792 | 113,955.3426 | 148,659.9311 | 128,287.1357 | 107,850.7308 | 86,781.7278 | 135,608.6106 | 108,514.1702 | 69,141.601 | 61,339.5052 | 65,106.3791 | 68,190.8802 | 75,063.4779 | 78,926.404 | 81,530.9536 | 77,096.8076 | 77,765.5133 | 93,275.4809 | 105,384.403 | 158,563.5038 | 138,361.4544 | ||
| Receipts: committed POs landed (register) | TEXTILES | SUMIFS Purchase_Orders by ETA month | 0 | 50,880 | 0 | 0 | 57,240 | 0 | 0 | 0 | 72,080 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 180,200 | 0 |
| Target closing inventory (days of cover x next month cost of goods) | TEXTILES | Assumptions policy | 48,880.8857 | 53,986.6323 | 59,190.9067 | 60,969.2903 | 57,309.12 | 55,262.2452 | 57,099.7161 | 64,772.1747 | 73,042.0608 | 109,686.6098 | 95,520.5644 | 61,339.5052 | 65,106.3791 | 68,190.8802 | 75,063.4779 | 78,926.404 | 81,530.9536 | 77,096.8076 | 77,765.5133 | 93,275.4809 | 105,384.403 | 158,563.5038 | 138,361.4544 | 138,361.4544 | ||
| Receipts: uncommitted purchases required by policy | TEXTILES | only beyond the deposit lead time: max(0, target - opening - recovered + COGS + write-offs - committed) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 27,626.1991 | 26,516.0563 | 24,892.5552 | 32,159.4158 | 30,798.5055 | 31,868.2948 | 24,818.0517 | 29,249.9378 | 44,336.9396 | 45,567.3678 | 92,238.0943 | 36,666.5828 | 51,273.1095 | 27,626.1991 | 470,384.9109 |
| Returned stock recovered to sellable inventory | TEXTILES | Product_Contribution | 801.1045 | 748.5152 | 992.9995 | 938.9534 | 1,090.1885 | 1,118.1246 | 977.7152 | 1,057.137 | 1,109.317 | 1,294.2696 | 1,883.3069 | 1,696.9665 | 1,091.183 | 1,047.5403 | 1,216.4198 | 1,297.6713 | 1,411.9883 | 1,413.6322 | 1,383.4059 | 1,397.5669 | 1,624.7946 | 1,899.9721 | 2,771.0657 | 2,502.7993 | 13,708.5978 | 19,058.0393 |
| Cost of goods shipped | TEXTILES | Product_Contribution | 18,381.51 | 17,108.31 | 20,919.82 | 22,196.59 | 23,625.6 | 21,490.92 | 21,414.12 | 22,126.14 | 24,289.5655 | 28,303.7986 | 41,132.4787 | 37,014.2187 | 23,769.0583 | 22,787.2327 | 26,423.9661 | 28,148.8042 | 30,583.9816 | 30,574.1076 | 29,875.0129 | 30,134.1364 | 34,978.3053 | 40,836.4562 | 59,461.3139 | 53,615.0636 | 298,003.0715 | 411,187.4387 |
| Write-offs (damaged, unsellable) | TEXTILES | A: Inputs; F: rate x COGS | 0 | 0 | 3,800 | 0 | 0 | 0 | 0 | 0 | 72.8687 | 84.9114 | 123.3974 | 111.0427 | 71.3072 | 68.3617 | 79.2719 | 84.4464 | 91.7519 | 91.7223 | 89.625 | 90.4024 | 104.9349 | 122.5094 | 178.3839 | 160.8452 | 4,192.2202 | 1,233.5623 |
| CLOSING INVENTORY ON HAND | TEXTILES | opening + receipts + recovered - COGS - write-offs | 124,419.5945 | 158,939.7997 | 135,212.9792 | 113,955.3426 | 148,659.9311 | 128,287.1357 | 107,850.7308 | 86,781.7278 | 135,608.6106 | 108,514.1702 | 69,141.601 | 61,339.5052 | 65,106.3791 | 68,190.8802 | 75,063.4779 | 78,926.404 | 81,530.9536 | 77,096.8076 | 77,765.5133 | 93,275.4809 | 105,384.403 | 158,563.5038 | 138,361.4544 | 138,361.4544 | 61,339.5052 | 138,361.4544 |
| Days of inventory on hand (closing / COGS x days) | TEXTILES | memo | 209.8308 | 260.1259 | 200.3651 | 154.0174 | 195.062 | 179.0809 | 156.1294 | 121.5862 | 167.49 | 118.8512 | 50.4285 | 51.3728 | 84.9128 | 83.7901 | 88.0628 | 84.117 | 82.64 | 75.6491 | 80.6939 | 95.9556 | 90.3855 | 120.3696 | 69.8075 | 80 | 51.3728 | 80 |
| Trailing three-month average cost of goods | TEXTILES | memo | 18,381.51 | 17,744.91 | 18,803.2133 | 20,074.9067 | 22,247.3367 | 22,437.7033 | 22,176.88 | 21,677.06 | 22,609.9418 | 24,906.5014 | 31,241.9476 | 35,483.4987 | 33,971.9185 | 27,856.8365 | 24,326.7523 | 25,786.6677 | 28,385.584 | 29,768.9645 | 30,344.3674 | 30,194.419 | 31,662.4849 | 35,316.2993 | 45,092.0251 | 51,304.2779 | ||
| Excess over slow-moving threshold (closing less months of cover x average COGS) | TEXTILES | Assumptions | 0 | 34,725.4297 | 3,590.4859 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Slow-moving provision balance | TEXTILES | rate x excess | 0 | 8,681.3574 | 897.6215 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Opening inventory on hand | TABLEWARE | prior month | 121,000 | 178,968.5531 | 165,630.5758 | 150,136.2035 | 133,834.3474 | 115,054.564 | 161,831.892 | 142,086.4757 | 124,395.0371 | 104,410.4055 | 175,325.7928 | 141,374.13 | 110,771.0936 | 165,485.8339 | 146,581.2273 | 124,621.1063 | 101,185.7657 | 75,676.7331 | 67,365.945 | 68,086.2946 | 81,832.1439 | 92,647.0793 | 139,692.4096 | 122,155.8056 | ||
| Receipts: committed POs landed (register) | TABLEWARE | SUMIFS Purchase_Orders by ETA month | 71,920 | 0 | 0 | 0 | 0 | 64,480 | 0 | 0 | 0 | 94,240 | 0 | 0 | 74,400 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 230,640 | 74,400 |
| Target closing inventory (days of cover x next month cost of goods) | TABLEWARE | Assumptions policy | 39,809.8286 | 41,912.3613 | 45,269.68 | 50,591.4839 | 49,610.08 | 47,546.4774 | 47,826.1161 | 55,579.5802 | 62,780.306 | 94,436.8407 | 82,382.7198 | 52,996.2429 | 56,351.859 | 59,129.6587 | 65,210.3829 | 68,696.4237 | 71,100.5479 | 67,365.945 | 68,086.2946 | 81,832.1439 | 92,647.0793 | 139,692.4096 | 122,155.8056 | 122,155.8056 | ||
| Receipts: uncommitted purchases required by policy | TABLEWARE | only beyond the deposit lead time: max(0, target - opening - recovered + COGS + write-offs - committed) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 17,237.1917 | 25,731.1706 | 39,021.9466 | 40,211.4521 | 81,433.2152 | 32,636.0111 | 45,332.3681 | 0 | 281,603.3552 |
| Returned stock recovered to sellable inventory | TABLEWARE | Product_Contribution | 607.7331 | 595.4627 | 746.6677 | 674.2739 | 824.4166 | 901.108 | 778.8437 | 841.1814 | 920.238 | 1,075.738 | 1,568.3939 | 1,416.0375 | 912.3925 | 877.7135 | 1,021.36 | 1,091.9146 | 1,190.6912 | 1,194.7138 | 1,171.7956 | 1,186.4922 | 1,382.5985 | 1,620.5606 | 2,369.1925 | 2,145.0127 | 10,950.0945 | 16,164.4378 |
| Cost of goods shipped | TABLEWARE | Product_Contribution | 14,559.18 | 13,933.44 | 16,241.04 | 16,976.13 | 19,604.2 | 18,603.78 | 18,424.26 | 18,532.62 | 20,842.3426 | 24,327.3686 | 35,413.8153 | 31,923.3039 | 20,536.0441 | 19,723.1507 | 22,912.7427 | 24,453.8936 | 26,619.8642 | 26,662.7055 | 26,104.3037 | 26,383.4391 | 30,687.054 | 35,900.7432 | 52,384.6536 | 47,335.3747 | 249,381.4804 | 359,703.9691 |
| Write-offs (damaged, unsellable) | TABLEWARE | A: Inputs; F: rate x COGS | 0 | 0 | 0 | 0 | 0 | 0 | 2,100 | 0 | 62.527 | 72.9821 | 106.2414 | 95.7699 | 61.6081 | 59.1695 | 68.7382 | 73.3617 | 79.8596 | 79.9881 | 78.3129 | 79.1503 | 92.0612 | 107.7022 | 157.154 | 142.0061 | 2,437.5205 | 1,079.1119 |
| CLOSING INVENTORY ON HAND | TABLEWARE | opening + receipts + recovered - COGS - write-offs | 178,968.5531 | 165,630.5758 | 150,136.2035 | 133,834.3474 | 115,054.564 | 161,831.892 | 142,086.4757 | 124,395.0371 | 104,410.4055 | 175,325.7928 | 141,374.13 | 110,771.0936 | 165,485.8339 | 146,581.2273 | 124,621.1063 | 101,185.7657 | 75,676.7331 | 67,365.945 | 68,086.2946 | 81,832.1439 | 92,647.0793 | 139,692.4096 | 122,155.8056 | 122,155.8056 | 110,771.0936 | 122,155.8056 |
| Days of inventory on hand (closing / COGS x days) | TABLEWARE | memo | 381.0671 | 332.8436 | 286.5717 | 236.5103 | 181.9351 | 260.9661 | 239.0696 | 208.0788 | 150.286 | 223.415 | 119.7618 | 107.5673 | 249.8076 | 208.0943 | 168.6072 | 124.1345 | 88.1289 | 75.7979 | 80.8554 | 96.1511 | 90.5728 | 120.6233 | 69.957 | 80 | 107.5673 | 80 |
| Trailing three-month average cost of goods | TABLEWARE | memo | 14,559.18 | 14,246.31 | 14,911.22 | 15,716.87 | 17,607.1233 | 18,394.7033 | 18,877.4133 | 18,520.22 | 19,266.4075 | 21,234.1104 | 26,861.1755 | 30,554.8293 | 29,291.0544 | 24,060.8329 | 21,057.3125 | 22,363.2623 | 24,662.1668 | 25,912.1544 | 26,462.2911 | 26,383.4828 | 27,724.9323 | 30,990.4121 | 39,657.4836 | 45,206.9238 | ||
| Excess over slow-moving threshold (closing less months of cover x average COGS) | TABLEWARE | Assumptions | 77,054.2931 | 65,906.4058 | 45,757.6635 | 23,816.2574 | 0 | 33,068.9687 | 9,944.5824 | 0 | 0 | 26,687.02 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Slow-moving provision balance | TABLEWARE | rate x excess | 19,263.5733 | 16,476.6014 | 11,439.4159 | 5,954.0644 | 0 | 8,267.2422 | 2,486.1456 | 0 | 0 | 6,671.755 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Opening inventory on hand | STORAGE | prior month | 96,000 | 87,431.3719 | 79,561.7558 | 113,486.8694 | 103,666.3661 | 93,076.124 | 82,324.045 | 72,373.102 | 103,051.0726 | 91,460.1928 | 77,945.7379 | 58,294.0312 | 74,199.052 | 62,828.9572 | 51,921.6148 | 39,265.3576 | 39,364.0196 | 40,693.4219 | 38,509.5258 | 38,873.5736 | 46,663.3774 | 52,763.2927 | 79,453.1862 | 69,387.527 | ||
| Receipts: committed POs landed (register) | STORAGE | SUMIFS Purchase_Orders by ETA month | 0 | 0 | 43,200 | 0 | 0 | 0 | 0 | 40,800 | 0 | 0 | 0 | 33,600 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 117,600 | 0 |
| Target closing inventory (days of cover x next month cost of goods) | STORAGE | Assumptions policy | 23,419.0286 | 25,020.5161 | 27,207.2 | 28,472.5161 | 30,045.6 | 26,762.2194 | 27,280.3613 | 32,126.3368 | 36,251.6863 | 54,474.8824 | 47,471.4132 | 30,505.1605 | 32,401.0879 | 33,960.2325 | 37,409.9142 | 39,364.0196 | 40,693.4219 | 38,509.5258 | 38,873.5736 | 46,663.3774 | 52,763.2927 | 79,453.1862 | 69,387.527 | 69,387.527 | ||
| Receipts: uncommitted purchases required by policy | STORAGE | only beyond the deposit lead time: max(0, target - opening - recovered + COGS + write-offs - committed) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 13,589.9026 | 15,997.5537 | 12,489.4578 | 14,711.765 | 22,272.1008 | 22,922.2547 | 46,343.83 | 18,573.1432 | 25,842.2911 | 0 | 192,742.299 |
| Returned stock recovered to sellable inventory | STORAGE | Product_Contribution | 352.3319 | 327.0439 | 420.5637 | 382.1967 | 442.8579 | 515.021 | 419.417 | 449.1107 | 492.6386 | 575.2161 | 837.6585 | 755.3789 | 486.1172 | 467.0595 | 542.8117 | 579.5634 | 631.1668 | 632.4594 | 619.4914 | 626.4032 | 728.9234 | 853.1768 | 1,245.5273 | 1,126.0386 | 5,969.4347 | 8,538.7386 |
| Cost of goods shipped | STORAGE | Product_Contribution | 8,920.96 | 8,196.66 | 9,695.45 | 10,202.7 | 11,033.1 | 11,267.1 | 10,370.36 | 10,571.14 | 12,047.3763 | 14,047.5284 | 20,428.0809 | 18,395.1726 | 11,820.7497 | 11,340.3808 | 13,159.5901 | 14,028.7178 | 15,253.5576 | 15,260.0332 | 14,922.4412 | 15,063.5098 | 17,498.7665 | 20,445.7759 | 29,794.9448 | 26,887.6667 | 145,175.6282 | 205,476.1342 |
| Write-offs (damaged, unsellable) | STORAGE | A: Inputs; F: rate x COGS | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 36.1421 | 42.1426 | 61.2842 | 55.1855 | 35.4622 | 34.0211 | 39.4788 | 42.0862 | 45.7607 | 45.7801 | 44.7673 | 45.1905 | 52.4963 | 61.3373 | 89.3848 | 80.663 | 194.7545 | 616.4284 |
| CLOSING INVENTORY ON HAND | STORAGE | opening + receipts + recovered - COGS - write-offs | 87,431.3719 | 79,561.7558 | 113,486.8694 | 103,666.3661 | 93,076.124 | 82,324.045 | 72,373.102 | 103,051.0726 | 91,460.1928 | 77,945.7379 | 58,294.0312 | 74,199.052 | 62,828.9572 | 51,921.6148 | 39,265.3576 | 39,364.0196 | 40,693.4219 | 38,509.5258 | 38,873.5736 | 46,663.3774 | 52,763.2927 | 79,453.1862 | 69,387.527 | 69,387.527 | 74,199.052 | 69,387.527 |
| Days of inventory on hand (closing / COGS x days) | STORAGE | memo | 303.8207 | 271.785 | 362.8602 | 304.8204 | 261.5185 | 219.1976 | 216.3441 | 302.1986 | 227.7513 | 172.0102 | 85.6087 | 125.0421 | 164.7694 | 128.1972 | 92.4973 | 84.1788 | 82.7018 | 75.7066 | 80.7563 | 96.0311 | 90.4577 | 120.4674 | 69.8651 | 80 | 125.0421 | 80 |
| Trailing three-month average cost of goods | STORAGE | memo | 8,920.96 | 8,558.81 | 8,937.69 | 9,364.9367 | 10,310.4167 | 10,834.3 | 10,890.1867 | 10,736.2 | 10,996.2921 | 12,222.0149 | 15,507.6619 | 17,623.594 | 16,881.3344 | 13,852.101 | 12,106.9068 | 12,842.8962 | 14,147.2885 | 14,847.4362 | 15,145.344 | 15,081.9947 | 15,828.2392 | 17,669.3507 | 22,579.8291 | 25,709.4625 | ||
| Excess over slow-moving threshold (closing less months of cover x average COGS) | STORAGE | Assumptions | 24,984.6519 | 19,650.0858 | 50,923.0394 | 38,111.8094 | 20,903.2073 | 6,483.945 | 0 | 27,897.6726 | 14,486.1481 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Slow-moving provision balance | STORAGE | rate x excess | 6,246.163 | 4,912.5214 | 12,730.7599 | 9,527.9524 | 5,225.8018 | 1,620.9863 | 0 | 6,974.4182 | 3,621.537 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Opening inventory on hand | TOTAL INVENTORY ON HAND | sum of categories | 643,000 | 734,632.17 | 693,600.55 | 671,167.56 | 555,934.38 | 591,361.56 | 532,501.08 | 467,854.25 | 390,173.13 | 517,548.9355 | 628,202.7676 | 470,697.9503 | 457,798.7216 | 573,455.1863 | 502,643.3209 | 499,158.1078 | 493,590.603 | 481,606.5027 | 451,776.0367 | 456,405.8085 | 548,306.0414 | 620,493.8292 | 935,156.3043 | 817,391.7392 | ||
| Receipts: committed POs landed | TOTAL INVENTORY ON HAND | sum of categories | 189,040 | 50,880 | 89,940 | 0 | 164,600 | 64,480 | 52,440 | 40,800 | 261,800 | 267,480 | 70,680 | 33,600 | 193,960 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,285,740 | 193,960 |
| Receipts: uncommitted purchases (policy) | TOTAL INVENTORY ON HAND | sum of categories | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 159,094.8684 | 53,888.879 | 56,085.0707 | 143,859.7156 | 151,608.9851 | 159,027.2973 | 141,368.5677 | 172,156.9681 | 261,130.8717 | 268,919.9938 | 544,697.8949 | 217,713.9578 | 302,980.1984 | 159,094.8684 | 2,473,438.4001 |
| Total receipts landed | TOTAL INVENTORY ON HAND | committed + uncommitted | 189,040 | 50,880 | 89,940 | 0 | 164,600 | 64,480 | 52,440 | 40,800 | 261,800 | 267,480 | 70,680 | 192,694.8684 | 247,848.879 | 56,085.0707 | 143,859.7156 | 151,608.9851 | 159,027.2973 | 141,368.5677 | 172,156.9681 | 261,130.8717 | 268,919.9938 | 544,697.8949 | 217,713.9578 | 302,980.1984 | 1,444,834.8684 | 2,667,398.4001 |
| Returned stock recovered | TOTAL INVENTORY ON HAND | sum of categories | 4,379 | 4,195 | 5,358 | 4,977 | 6,033 | 6,515 | 5,325 | 5,839 | 6,368.6565 | 7,440.555 | 10,841.8304 | 9,782.9163 | 6,299.6863 | 6,056.6318 | 7,043.6199 | 7,525.6165 | 8,201.3712 | 8,223.9945 | 8,061.2076 | 8,157.1837 | 9,499.4038 | 11,127.2632 | 16,257.1421 | 14,709.3184 | 77,054.9581 | 111,162.439 |
| Cost of goods shipped | TOTAL INVENTORY ON HAND | sum of categories | 101,786.83 | 96,106.62 | 113,930.99 | 120,210.18 | 135,205.82 | 129,855.48 | 120,311.83 | 124,320.12 | 140,371.7358 | 163,775.3967 | 238,311.7125 | 214,732.8149 | 138,077.867 | 132,555.9003 | 153,926.7683 | 164,209.4779 | 178,676.7386 | 178,886.3691 | 175,063.2142 | 176,857.2508 | 205,614.7655 | 240,441.3588 | 350,683.6141 | 316,739.2989 | 1,698,919.5299 | 2,411,732.6236 |
| Write-offs | TOTAL INVENTORY ON HAND | sum of categories | 0 | 0 | 3,800 | 0 | 0 | 0 | 2,100 | 0 | 421.1152 | 491.3262 | 714.9351 | 644.1984 | 414.2336 | 397.6677 | 461.7803 | 492.6284 | 536.0302 | 536.6591 | 525.1896 | 530.5718 | 616.8443 | 721.3241 | 1,052.0508 | 950.2179 | 8,171.575 | 7,235.1979 |
| CLOSING INVENTORY ON HAND (gross) | TOTAL INVENTORY ON HAND | sum of categories | 734,632.17 | 693,600.55 | 671,167.56 | 555,934.38 | 591,361.56 | 532,501.08 | 467,854.25 | 390,173.13 | 517,548.9355 | 628,202.7676 | 470,697.9503 | 457,798.7216 | 573,455.1863 | 502,643.3209 | 499,158.1078 | 493,590.603 | 481,606.5027 | 451,776.0367 | 456,405.8085 | 548,306.0414 | 620,493.8292 | 935,156.3043 | 817,391.7392 | 817,391.7392 | 457,798.7216 | 817,391.7392 |
| Slow-moving provision balance | TOTAL INVENTORY ON HAND | sum of categories | 25,509.7362 | 30,070.4803 | 25,067.7972 | 15,482.0167 | 5,225.8018 | 9,888.2284 | 2,486.1456 | 6,974.4182 | 3,621.537 | 6,671.755 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| CLOSING INVENTORY ON HAND, NET (to balance sheet) | TOTAL INVENTORY ON HAND | gross less provision | 709,122.4338 | 663,530.0697 | 646,099.7628 | 540,452.3633 | 586,135.7582 | 522,612.8516 | 465,368.1044 | 383,198.7118 | 513,927.3984 | 621,531.0126 | 470,697.9503 | 457,798.7216 | 573,455.1863 | 502,643.3209 | 499,158.1078 | 493,590.603 | 481,606.5027 | 451,776.0367 | 456,405.8085 | 548,306.0414 | 620,493.8292 | 935,156.3043 | 817,391.7392 | 817,391.7392 | 457,798.7216 | 817,391.7392 |
| Provision movement (charge)/release to P&L | TOTAL INVENTORY ON HAND | closing less opening provision | -7,509.7362 | -4,560.7441 | 5,002.6831 | 9,585.7805 | 10,256.2149 | -4,662.4266 | 7,402.0828 | -4,488.2726 | 3,352.8811 | -3,050.218 | 6,671.755 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 18,000 | 0 |
| Days of inventory on hand, total | TOTAL INVENTORY ON HAND | memo | 223.7382 | 202.0757 | 182.621 | 138.7406 | 135.5874 | 123.0216 | 120.5491 | 97.2921 | 110.6096 | 118.9085 | 59.2541 | 66.0903 | 128.747 | 106.1742 | 100.5277 | 90.1758 | 83.5576 | 75.7648 | 80.8198 | 96.1085 | 90.5325 | 120.5693 | 69.9256 | 80 | 66.0903 | 80 |
| Forward weeks of cover (closing / next month COGS x days / 7) | TOTAL INVENTORY ON HAND | memo | 30.5757 | 26.9607 | 23.9284 | 18.2092 | 19.5171 | 19.6009 | 16.6661 | 11.9124 | 13.9948 | 11.2974 | 9.7075 | 14.683 | 17.3046 | 14.4614 | 13.0276 | 12.2338 | 11.5382 | 11.4286 | 11.4286 | 11.4286 | 11.4286 | 11.4286 | 11.4286 | 11.4286 | 14.683 | 11.4286 |
| Policy purchases received at FOB (landed / (1 + uplift)) | UNCOMMITTED (POLICY) PURCHASE FLOWS AT FOB | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 136,179.4526 | 49,026.3954 | 50,530.5062 | 123,809.8602 | 130,098.6371 | 136,408.9922 | 120,365.9425 | 146,335.4912 | 221,965.0248 | 228,569.4306 | 462,969.0776 | 184,998.5738 | 257,502.9968 | 136,179.4526 | 2,112,580.9283 | |
| Policy purchases shipped at FOB (received in the month after shipment; beyond the horizon assumed equal to the last modelled month) | UNCOMMITTED (POLICY) PURCHASE FLOWS AT FOB | INDEX by lead time | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 136,179.4526 | 49,026.3954 | 50,530.5062 | 123,809.8602 | 130,098.6371 | 136,408.9922 | 120,365.9425 | 146,335.4912 | 221,965.0248 | 228,569.4306 | 462,969.0776 | 184,998.5738 | 257,502.9968 | 257,502.9968 | 185,205.848 | 2,321,057.5298 |
| Policy purchases: deposits paid at order | UNCOMMITTED (POLICY) PURCHASE FLOWS AT FOB | deposit share x FOB received in month + deposit lead | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 40,853.8358 | 14,707.9186 | 15,159.1519 | 37,142.9581 | 39,029.5911 | 40,922.6977 | 36,109.7828 | 43,900.6474 | 66,589.5074 | 68,570.8292 | 138,890.7233 | 55,499.5721 | 77,250.8991 | 77,250.8991 | 77,250.8991 | 77,250.8991 | 107,863.8643 | 798,516.9471 |
| Policy purchases: balances paid at shipment | UNCOMMITTED (POLICY) PURCHASE FLOWS AT FOB | (1 - deposit share) x FOB shipped | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 95,325.6168 | 34,318.4768 | 35,371.3543 | 86,666.9021 | 91,069.0459 | 95,486.2945 | 84,256.1598 | 102,434.8438 | 155,375.5173 | 159,998.6014 | 324,078.3543 | 129,499.0017 | 180,252.0978 | 180,252.0978 | 129,644.0936 | 1,624,740.2708 |
| Opening in transit | INVENTORY IN TRANSIT (FOB value, title passes at shipment) | 154,000 | 41,000 | 77,000 | 0 | 194,000 | 52,000 | 46,000 | 154,000 | 234,000 | 280,000 | 90,000 | 262,179.4526 | 207,026.3954 | 50,530.5062 | 123,809.8602 | 130,098.6371 | 136,408.9922 | 120,365.9425 | 146,335.4912 | 221,965.0248 | 228,569.4306 | 462,969.0776 | 184,998.5738 | 257,502.9968 | |||
| Shipped by suppliers (committed by ETD month plus policy) | INVENTORY IN TRANSIT (FOB value, title passes at shipment) | SUMIFS register + policy | 41,000 | 84,000 | 0 | 194,000 | 0 | 46,000 | 154,000 | 114,000 | 272,000 | 28,000 | 234,179.4526 | 109,026.3954 | 50,530.5062 | 123,809.8602 | 130,098.6371 | 136,408.9922 | 120,365.9425 | 146,335.4912 | 221,965.0248 | 228,569.4306 | 462,969.0776 | 184,998.5738 | 257,502.9968 | 257,502.9968 | 1,276,205.848 | 2,321,057.5298 |
| Received into warehouses at FOB (committed by ETA month plus policy) | INVENTORY IN TRANSIT (FOB value, title passes at shipment) | SUMIFS register + policy | -154,000 | -48,000 | -77,000 | 0 | -142,000 | -52,000 | -46,000 | -34,000 | -226,000 | -218,000 | -62,000 | -164,179.4526 | -207,026.3954 | -50,530.5062 | -123,809.8602 | -130,098.6371 | -136,408.9922 | -120,365.9425 | -146,335.4912 | -221,965.0248 | -228,569.4306 | -462,969.0776 | -184,998.5738 | -257,502.9968 | -1,223,179.4526 | -2,270,580.9283 |
| CLOSING IN TRANSIT (to balance sheet) | INVENTORY IN TRANSIT (FOB value, title passes at shipment) | 41,000 | 77,000 | 0 | 194,000 | 52,000 | 46,000 | 154,000 | 234,000 | 280,000 | 90,000 | 262,179.4526 | 207,026.3954 | 50,530.5062 | 123,809.8602 | 130,098.6371 | 136,408.9922 | 120,365.9425 | 146,335.4912 | 221,965.0248 | 228,569.4306 | 462,969.0776 | 184,998.5738 | 257,502.9968 | 257,502.9968 | 207,026.3954 | 257,502.9968 | |
| Freight, duty and inbound handling on receipts (landed less FOB), to trade payables | INVENTORY IN TRANSIT (FOB value, title passes at shipment) | 35,040 | 2,880 | 12,940 | 0 | 22,600 | 12,480 | 6,440 | 6,800 | 35,800 | 49,480 | 8,680 | 28,515.4157 | 40,822.4836 | 5,554.5645 | 20,049.8554 | 21,510.348 | 22,618.3051 | 21,002.6252 | 25,821.4769 | 39,165.8469 | 40,350.5632 | 81,728.8173 | 32,715.3839 | 45,477.2016 | 221,655.4157 | 396,817.4718 | |
| Opening supplier deposits | SUPPLIER DEPOSITS AND PREPAYMENTS | 23,100 | 34,800 | 42,000 | 69,000 | 13,800 | 60,000 | 123,000 | 129,400 | 103,600 | 78,653.8358 | 102,961.7544 | 47,867.0705 | 52,302.1099 | 76,172.5492 | 79,952.2888 | 77,032.4804 | 80,010.4301 | 110,490.1548 | 135,160.3366 | 207,461.5524 | 194,390.2954 | 132,750.4712 | 154,501.7981 | 154,501.7981 | |||
| Deposits paid at order (committed by deposit month plus policy) | SUPPLIER DEPOSITS AND PREPAYMENTS | SUMIFS register + policy | 24,000 | 42,000 | 27,000 | 13,800 | 46,200 | 76,800 | 52,600 | 8,400 | 70,253.8358 | 32,707.9186 | 15,159.1519 | 37,142.9581 | 39,029.5911 | 40,922.6977 | 36,109.7828 | 43,900.6474 | 66,589.5074 | 68,570.8292 | 138,890.7233 | 55,499.5721 | 77,250.8991 | 77,250.8991 | 77,250.8991 | 77,250.8991 | 446,063.8643 | 798,516.9471 |
| Balances paid at shipment (committed by ETD month plus policy) | SUPPLIER DEPOSITS AND PREPAYMENTS | SUMIFS register + policy | 28,700 | 49,200 | 0 | 125,000 | 0 | 32,200 | 107,800 | 79,800 | 176,800 | 19,600 | 163,925.6168 | 76,318.4768 | 35,371.3543 | 86,666.9021 | 91,069.0459 | 95,486.2945 | 84,256.1598 | 102,434.8438 | 155,375.5173 | 159,998.6014 | 324,078.3543 | 129,499.0017 | 180,252.0978 | 180,252.0978 | 859,344.0936 | 1,624,740.2708 |
| Transferred to inventory in transit at shipment | SUPPLIER DEPOSITS AND PREPAYMENTS | = - shipped FOB | -41,000 | -84,000 | 0 | -194,000 | 0 | -46,000 | -154,000 | -114,000 | -272,000 | -28,000 | -234,179.4526 | -109,026.3954 | -50,530.5062 | -123,809.8602 | -130,098.6371 | -136,408.9922 | -120,365.9425 | -146,335.4912 | -221,965.0248 | -228,569.4306 | -462,969.0776 | -184,998.5738 | -257,502.9968 | -257,502.9968 | -1,276,205.848 | -2,321,057.5298 |
| CLOSING SUPPLIER DEPOSITS (to balance sheet) | SUPPLIER DEPOSITS AND PREPAYMENTS | 34,800 | 42,000 | 69,000 | 13,800 | 60,000 | 123,000 | 129,400 | 103,600 | 78,653.8358 | 102,961.7544 | 47,867.0705 | 52,302.1099 | 76,172.5492 | 79,952.2888 | 77,032.4804 | 80,010.4301 | 110,490.1548 | 135,160.3366 | 207,461.5524 | 194,390.2954 | 132,750.4712 | 154,501.7981 | 154,501.7981 | 154,501.7981 | 52,302.1099 | 154,501.7981 | |
| CASH PAID TO INVENTORY SUPPLIERS (deposits plus balances) | SUPPLIER DEPOSITS AND PREPAYMENTS | to cash flow | 52,700 | 91,200 | 27,000 | 138,800 | 46,200 | 109,000 | 160,400 | 88,200 | 247,053.8358 | 52,307.9186 | 179,084.7687 | 113,461.4348 | 74,400.9455 | 127,589.5998 | 127,178.8287 | 139,386.9419 | 150,845.6672 | 171,005.673 | 294,266.2406 | 215,498.1735 | 401,329.2533 | 206,749.9007 | 257,502.9968 | 257,502.9968 | 1,305,407.958 | 2,423,257.218 |
| of which at Amazon FBA warehouses | MEMO: INVENTORY BY LOCATION (share assumptions in column C applied to closing on hand) | share x closing | 220,389.651 | 208,080.165 | 201,350.268 | 166,780.314 | 177,408.468 | 159,750.324 | 140,356.275 | 117,051.939 | 155,264.6806 | 188,460.8303 | 141,209.3851 | 137,339.6165 | 172,036.5559 | 150,792.9963 | 149,747.4323 | 148,077.1809 | 144,481.9508 | 135,532.811 | 136,921.7426 | 164,491.8124 | 186,148.1487 | 280,546.8913 | 245,217.5218 | 245,217.5218 | 137,339.6165 | 245,217.5218 |
| of which at Walmart WFS warehouses | MEMO: INVENTORY BY LOCATION (share assumptions in column C applied to closing on hand) | share x closing | 58,770.5736 | 55,488.044 | 53,693.4048 | 44,474.7504 | 47,308.9248 | 42,600.0864 | 37,428.34 | 31,213.8504 | 41,403.9148 | 50,256.2214 | 37,655.836 | 36,623.8977 | 45,876.4149 | 40,211.4657 | 39,932.6486 | 39,487.2482 | 38,528.5202 | 36,142.0829 | 36,512.4647 | 43,864.4833 | 49,639.5063 | 74,812.5043 | 65,391.3391 | 65,391.3391 | 36,623.8977 | 65,391.3391 |
| of which at the Rotterdam 3PL | MEMO: INVENTORY BY LOCATION (share assumptions in column C applied to closing on hand) | remainder | 455,471.9454 | 430,032.341 | 416,123.8872 | 344,679.3156 | 366,644.1672 | 330,150.6696 | 290,069.635 | 241,907.3406 | 320,880.34 | 389,485.7159 | 291,832.7292 | 283,835.2074 | 355,542.2155 | 311,638.8589 | 309,478.0268 | 306,026.1739 | 298,596.0317 | 280,101.1428 | 282,971.6013 | 339,949.7457 | 384,706.1741 | 579,796.9087 | 506,782.8783 | 506,782.8783 | 283,835.2074 | 506,782.8783 |
| label | basis | section | format | kind | bold | value c | value d |
|---|---|---|---|---|---|---|---|
| Share of on-hand stock at Amazon FBA (assumption) | input | MEMO: INVENTORY BY LOCATION (share assumptions in column C applied to closing on hand) | pct | input | False | 0.3 | |
| Share of on-hand stock at Walmart WFS (assumption) | input | MEMO: INVENTORY BY LOCATION (share assumptions in column C applied to closing on hand) | pct | input | False | 0.08 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Opening balance | LOGISTICS AND FULFILMENT (carrier, 3PL, FBA inbound, forwarder freight and duty) | 62,300 | 62,588.9845 | 26,187.6935 | 29,190.527 | 21,988.829 | 46,598.681 | 37,928.084 | 30,731.47 | 31,393.7845 | 62,124.7604 | 77,384.7397 | 52,699.2442 | 65,680.4529 | 63,799.7342 | 31,562.2419 | 46,041.2015 | 50,625.1658 | 52,279.8057 | 52,163.8843 | 54,231.6679 | 67,170.5677 | 75,177.8117 | 118,121.9047 | 90,953.0872 | |||
| Accrued (invoices for the month, VAT-inclusive where applicable) | LOGISTICS AND FULFILMENT (carrier, 3PL, FBA inbound, forwarder freight and duty) | Channel_PL / Inventory / Opex | 55,970.9845 | 23,993.709 | 37,445.8335 | 24,677.302 | 50,073.852 | 38,989.403 | 31,863.386 | 31,597.3145 | 62,124.7604 | 79,964.2311 | 52,699.2442 | 67,869.8013 | 65,926.392 | 29,458.0925 | 47,575.9082 | 50,625.1658 | 54,022.4659 | 52,163.8843 | 56,039.3902 | 69,409.5866 | 75,177.8117 | 122,059.3016 | 90,953.0872 | 97,543.6881 | 557,269.8215 | 810,954.774 |
| Forecast closing balance (accrued x DPO / days in month) | LOGISTICS AND FULFILMENT (carrier, 3PL, FBA inbound, forwarder freight and duty) | Assumptions | 54,165.4689 | 25,707.5454 | 36,237.9034 | 24,677.302 | 48,458.5665 | 38,989.403 | 30,835.5348 | 30,578.0463 | 62,124.7604 | 77,384.7397 | 52,699.2442 | 65,680.4529 | 63,799.7342 | 31,562.2419 | 46,041.2015 | 50,625.1658 | 52,279.8057 | 52,163.8843 | 54,231.6679 | 67,170.5677 | 75,177.8117 | 118,121.9047 | 90,953.0872 | 94,397.1175 | ||
| Paid (cash) | LOGISTICS AND FULFILMENT (carrier, 3PL, FBA inbound, forwarder freight and duty) | A: bank; F: opening + accrued - forecast closing | -55,682 | -60,395 | -34,443 | -31,879 | -25,464 | -47,660 | -39,060 | -30,935 | -31,393.7845 | -64,704.2517 | -77,384.7397 | -54,888.5926 | -67,807.1107 | -61,695.5847 | -33,096.9486 | -46,041.2015 | -52,367.826 | -52,279.8057 | -53,971.6066 | -56,470.6868 | -67,170.5677 | -79,115.2086 | -118,121.9047 | -94,099.6578 | -553,889.3686 | -782,238.1094 |
| CLOSING BALANCE | LOGISTICS AND FULFILMENT (carrier, 3PL, FBA inbound, forwarder freight and duty) | 62,588.9845 | 26,187.6935 | 29,190.527 | 21,988.829 | 46,598.681 | 37,928.084 | 30,731.47 | 31,393.7845 | 62,124.7604 | 77,384.7397 | 52,699.2442 | 65,680.4529 | 63,799.7342 | 31,562.2419 | 46,041.2015 | 50,625.1658 | 52,279.8057 | 52,163.8843 | 54,231.6679 | 67,170.5677 | 75,177.8117 | 118,121.9047 | 90,953.0872 | 94,397.1175 | 65,680.4529 | 94,397.1175 | |
| Days payable outstanding (closing / accrued x days) | LOGISTICS AND FULFILMENT (carrier, 3PL, FBA inbound, forwarder freight and duty) | memo | 34.6654 | 30.5603 | 24.1657 | 26.7316 | 28.8486 | 29.1834 | 29.8988 | 30.8003 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | ||
| Opening balance | PAID MEDIA (Meta, Google; reverse-charged VAT) | 24,800 | 7,125 | 7,203 | 8,925 | 7,862 | 9,598 | 8,656 | 7,902 | 9,387 | 9,412.6319 | 10,579.3024 | 15,832.1648 | 13,738.0731 | 8,789.2001 | 9,292.8495 | 9,693.9845 | 10,626.4437 | 11,124.8862 | 11,440.3335 | 10,767.6885 | 10,808.5683 | 12,899.3211 | 14,498.2356 | 21,697.0535 | |||
| Accrued (invoices for the month, VAT-inclusive where applicable) | PAID MEDIA (Meta, Google; reverse-charged VAT) | Channel_PL / Inventory / Opex | 21,321 | 22,468 | 27,523 | 25,490 | 29,570 | 28,738 | 28,030 | 29,264 | 28,237.8958 | 32,795.8375 | 47,496.4943 | 42,588.0267 | 27,246.5202 | 26,019.9787 | 30,051.3518 | 31,879.3312 | 34,487.1474 | 34,321.0006 | 33,379.8344 | 33,506.5619 | 38,697.9633 | 44,944.5304 | 65,091.1604 | 58,364.7067 | 363,522.2543 | 457,990.0868 |
| Forecast closing balance (accrued x DPO / days in month) | PAID MEDIA (Meta, Google; reverse-charged VAT) | Assumptions | 6,877.7419 | 8,024.2857 | 8,878.3871 | 8,496.6667 | 9,538.7097 | 9,579.3333 | 9,041.9355 | 9,440 | 9,412.6319 | 10,579.3024 | 15,832.1648 | 13,738.0731 | 8,789.2001 | 9,292.8495 | 9,693.9845 | 10,626.4437 | 11,124.8862 | 11,440.3335 | 10,767.6885 | 10,808.5683 | 12,899.3211 | 14,498.2356 | 21,697.0535 | 18,827.3247 | ||
| Paid (cash) | PAID MEDIA (Meta, Google; reverse-charged VAT) | A: bank; F: opening + accrued - forecast closing | -38,996 | -22,390 | -25,801 | -26,553 | -27,834 | -29,680 | -28,784 | -27,779 | -28,212.2639 | -31,629.167 | -42,243.6319 | -44,682.1183 | -32,195.3932 | -25,516.3292 | -29,650.2169 | -30,946.8719 | -33,988.7048 | -34,005.5533 | -34,052.4794 | -33,465.682 | -36,607.2105 | -43,345.6159 | -57,892.3426 | -61,234.4354 | -374,584.1811 | -452,900.8352 |
| CLOSING BALANCE | PAID MEDIA (Meta, Google; reverse-charged VAT) | 7,125 | 7,203 | 8,925 | 7,862 | 9,598 | 8,656 | 7,902 | 9,387 | 9,412.6319 | 10,579.3024 | 15,832.1648 | 13,738.0731 | 8,789.2001 | 9,292.8495 | 9,693.9845 | 10,626.4437 | 11,124.8862 | 11,440.3335 | 10,767.6885 | 10,808.5683 | 12,899.3211 | 14,498.2356 | 21,697.0535 | 18,827.3247 | 13,738.0731 | 18,827.3247 | |
| Days payable outstanding (closing / accrued x days) | PAID MEDIA (Meta, Google; reverse-charged VAT) | memo | 10.3595 | 8.9765 | 10.0525 | 9.253 | 10.0622 | 9.0361 | 8.7393 | 9.9439 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | ||
| Opening balance | OTHER OPEX SUPPLIERS | 41,600 | 26,674.452 | 31,140.92 | 32,209.6225 | 32,682.442 | 24,281.6135 | 27,304.335 | 28,863.7035 | 31,218.501 | 30,018.8243 | 29,619.1835 | 32,482.2246 | 30,854.9906 | 29,853.2007 | 32,895.4 | 30,244.5424 | 31,515.3417 | 30,857.086 | 31,887.2242 | 30,759.4151 | 30,800.4728 | 32,563.8539 | 32,376.2107 | 36,284.2033 | |||
| Accrued (invoices for the month, VAT-inclusive where applicable) | OTHER OPEX SUPPLIERS | Channel_PL / Inventory / Opex | 36,347.452 | 33,527.468 | 35,422.7025 | 34,322.8195 | 34,751.1715 | 37,093.7215 | 35,168.3685 | 37,084.7975 | 36,022.5891 | 36,727.7876 | 38,978.6695 | 38,260.1884 | 37,017.9689 | 36,842.848 | 37,503.2326 | 37,818.41 | 38,262.7866 | 38,264.669 | 38,141.6748 | 38,192.5862 | 39,076.6246 | 40,146.5013 | 43,541.044 | 42,485.3699 | 433,707.7355 | 467,293.716 |
| Forecast closing balance (accrued x DPO / days in month) | OTHER OPEX SUPPLIERS | Assumptions | 29,312.4613 | 29,935.2393 | 28,566.6956 | 28,602.3496 | 28,025.1383 | 30,911.4346 | 28,361.5875 | 29,907.0948 | 30,018.8243 | 29,619.1835 | 32,482.2246 | 30,854.9906 | 29,853.2007 | 32,895.4 | 30,244.5424 | 31,515.3417 | 30,857.086 | 31,887.2242 | 30,759.4151 | 30,800.4728 | 32,563.8539 | 32,376.2107 | 36,284.2033 | 34,262.3951 | ||
| Paid (cash) | OTHER OPEX SUPPLIERS | A: bank; F: opening + accrued - forecast closing | -51,273 | -29,061 | -34,354 | -33,850 | -43,152 | -34,071 | -33,609 | -34,730 | -37,222.2659 | -37,127.4283 | -36,115.6284 | -39,887.4223 | -38,019.7588 | -33,800.6487 | -40,154.0902 | -36,547.6108 | -38,921.0423 | -37,234.5308 | -39,269.4838 | -38,151.5286 | -37,313.2436 | -40,334.1444 | -39,633.0514 | -44,507.1782 | -444,452.7449 | -463,886.3115 |
| CLOSING BALANCE | OTHER OPEX SUPPLIERS | 26,674.452 | 31,140.92 | 32,209.6225 | 32,682.442 | 24,281.6135 | 27,304.335 | 28,863.7035 | 31,218.501 | 30,018.8243 | 29,619.1835 | 32,482.2246 | 30,854.9906 | 29,853.2007 | 32,895.4 | 30,244.5424 | 31,515.3417 | 30,857.086 | 31,887.2242 | 30,759.4151 | 30,800.4728 | 32,563.8539 | 32,376.2107 | 36,284.2033 | 34,262.3951 | 30,854.9906 | 34,262.3951 | |
| Days payable outstanding (closing / accrued x days) | OTHER OPEX SUPPLIERS | memo | 22.7501 | 26.0069 | 28.1881 | 28.5662 | 21.6606 | 22.0827 | 25.4426 | 26.0962 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | ||
| Accrued | ALL GROUPS | sum | 113,639.4365 | 79,989.177 | 100,391.536 | 84,490.1215 | 114,395.0235 | 104,821.1245 | 95,061.7545 | 97,946.112 | 126,385.2453 | 149,487.8561 | 139,174.4079 | 148,718.0164 | 130,190.881 | 92,320.9191 | 115,130.4926 | 120,322.9069 | 126,772.3999 | 124,749.554 | 127,560.8993 | 141,108.7347 | 152,952.3997 | 207,150.3332 | 199,585.2916 | 198,393.7646 | 1,354,499.8113 | 1,736,238.5768 |
| Paid (cash) | ALL GROUPS | sum | -145,951 | -111,846 | -94,598 | -92,282 | -96,450 | -111,411 | -101,453 | -93,444 | -96,828.3142 | -133,460.847 | -155,744.0001 | -139,458.1333 | -138,022.2628 | -121,012.5626 | -102,901.2557 | -113,535.6842 | -125,277.5731 | -123,519.8899 | -127,293.5698 | -128,087.8975 | -141,091.0218 | -162,794.9689 | -215,647.2987 | -199,841.2713 | -1,372,926.2946 | -1,699,025.2562 |
| TRADE PAYABLES (to balance sheet) | ALL GROUPS | sum | 96,388.4365 | 64,531.6135 | 70,325.1495 | 62,533.271 | 80,478.2945 | 73,888.419 | 67,497.1735 | 71,999.2855 | 101,556.2166 | 117,583.2257 | 101,013.6335 | 110,273.5167 | 102,442.1349 | 73,750.4914 | 85,979.7284 | 92,766.9512 | 94,261.7779 | 95,491.4421 | 95,758.7716 | 108,779.6088 | 120,640.9867 | 164,996.3511 | 148,934.344 | 147,486.8373 | 110,273.5167 | 147,486.8373 |
13-week cash forecast
Upside · EUR · 2026-01 to 2027-12 · A: actual · F: forecast
| Measure | 2026-09-18 | 2026-09-25 | 2026-10-02 | 2026-10-09 | 2026-10-16 | 2026-10-23 | 2026-10-30 | 2026-11-06 | 2026-11-13 | 2026-11-20 | 2026-11-27 | 2026-12-04 | 2026-12-11 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Shopify Payments payouts | 45,527.4736 | 45,527.4736 | 47,005.4025 | 50,700.2247 | 50,700.2247 | 50,700.2247 | 50,700.2247 | 70,798.8172 | 74,148.5827 | 74,148.5827 | 74,148.5827 | 70,367.2722 | 67,531.2893 |
| Amazon settlements (biweekly, Tuesday) | 34,672.3038 | 0 | 34,672.3038 | 0 | 67,371.9467 | 0 | 67,371.9467 | 0 | 79,978.6901 | 0 | 79,978.6901 | 0 | 103,374.3838 |
| Walmart settlements (biweekly, Thursday) | 15,163.9972 | 0 | 11,227.9468 | 0 | 11,227.9468 | 0 | 11,227.9468 | 0 | 20,377.9195 | 0 | 20,377.9195 | 0 | 28,821.3899 |
| TOTAL RECEIPTS | 95,363.7746 | 45,527.4736 | 92,905.6531 | 50,700.2247 | 129,300.1182 | 50,700.2247 | 129,300.1182 | 70,798.8172 | 174,505.1923 | 74,148.5827 | 174,505.1923 | 70,367.2722 | 199,727.063 |
| Committed purchase orders: deposits and balances on register dates | -34,000 | -29,400 | -43,400 | 0 | -18,000 | -19,600 | 0 | 0 | 0 | 0 | -68,600 | 0 | 0 |
| Uncommitted purchases required by the inventory policy | -10,767.4132 | -10,767.4132 | -8,639.9074 | -3,321.1429 | -3,321.1429 | -3,321.1429 | -3,321.1429 | -22,571.4027 | -25,779.7794 | -25,779.7794 | -25,779.7794 | -20,269.3072 | -16,136.453 |
| Logistics and fulfilment suppliers | -7,325.2364 | -7,325.2364 | -9,406.7796 | -14,610.6375 | -14,610.6375 | -14,610.6375 | -14,610.6375 | -17,564.1819 | -18,056.4393 | -18,056.4393 | -18,056.4393 | -14,820.873 | -12,394.1983 |
| Meta and Google | -6,367.1498 | -6,367.1498 | -6,588.5556 | -7,142.07 | -7,142.07 | -7,142.07 | -7,142.07 | -9,469.0221 | -9,856.8474 | -9,856.8474 | -9,856.8474 | -9,989.7978 | -10,089.5106 |
| Other opex suppliers (rent, software, fees, services) | -8,699.9927 | -8,699.9927 | -8,609.5984 | -8,383.6128 | -8,383.6128 | -8,383.6128 | -8,383.6128 | -8,420.7847 | -8,426.98 | -8,426.98 | -8,426.98 | -8,758.327 | -9,006.8373 |
| Net salaries (25th) | 0 | -33,184 | 0 | 0 | 0 | 0 | -35,020 | 0 | 0 | 0 | -37,876 | 0 | 0 |
| Wage tax and social charges (last day of the month) | 0 | 0 | -15,328 | 0 | 0 | 0 | 0 | -15,616 | 0 | 0 | 0 | -16,480 | 0 |
| VAT: Q3 return and OSS | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -151,482.9763 | 0 | 0 | 0 | 0 | 0 |
| Term loan instalment (1st) | 0 | 0 | -9,671.5608 | 0 | 0 | 0 | 0 | -9,671.5608 | 0 | 0 | 0 | -9,671.5608 | 0 |
| Capex, VAT-inclusive | -423.3158 | -423.3158 | -419.4652 | -409.8387 | -409.8387 | -409.8387 | -409.8387 | -421.5484 | -423.5 | -423.5 | -423.5 | -415.6935 | -409.8387 |
| Bank charges | -129.9025 | -129.9025 | -134.0092 | -144.2757 | -144.2757 | -144.2757 | -144.2757 | -206.9083 | -217.3471 | -217.3471 | -217.3471 | -201.654 | -189.8843 |
| Corporate income tax (none due in the window) | |||||||||||||
| TOTAL PAYMENTS | -67,713.0104 | -96,297.0104 | -102,197.8761 | -34,011.5777 | -52,011.5777 | -53,611.5777 | -69,031.5777 | -235,424.3852 | -62,760.8931 | -62,760.8931 | -169,236.8931 | -80,607.2134 | -48,226.7222 |
| NET CASH FLOW FOR THE WEEK | 27,650.7641 | -50,769.5368 | -9,292.2231 | 16,688.647 | 77,288.5406 | -2,911.353 | 60,268.5406 | -164,625.568 | 111,744.2991 | 11,387.6895 | 5,268.2991 | -10,239.9412 | 151,500.3408 |
| Opening cash | 350,911.6354 | 378,562.3996 | 327,792.8627 | 318,500.6397 | 335,189.2867 | 412,477.8272 | 409,566.4743 | 469,835.0148 | 305,209.4469 | 416,953.746 | 428,341.4355 | 433,609.7347 | 423,369.7935 |
| CLOSING CASH | 378,562.3996 | 327,792.8627 | 318,500.6397 | 335,189.2867 | 412,477.8272 | 409,566.4743 | 469,835.0148 | 305,209.4469 | 416,953.746 | 428,341.4355 | 433,609.7347 | 423,369.7935 | 574,870.1342 |
| Minimum cash buffer (board policy) | 150,000 | 150,000 | 150,000 | 150,000 | 150,000 | 150,000 | 150,000 | 150,000 | 150,000 | 150,000 | 150,000 | 150,000 | 150,000 |
| HEADROOM / (SHORTFALL) VS BUFFER | 228,562.3996 | 177,792.8627 | 168,500.6397 | 185,189.2867 | 262,477.8272 | 259,566.4743 | 319,835.0148 | 155,209.4469 | 266,953.746 | 278,341.4355 | 283,609.7347 | 273,369.7935 | 424,870.1342 |
| Status | OK | OK | OK | OK | OK | OK | OK | OK | OK | OK | OK | OK | OK |
| Measure | Value |
|---|---|
| Low point in the 13 weeks | 305,209.4469 |
| Week ending of the low point | 2026-11-06 |
| Shortfall vs buffer at the low point (negative = action needed) | 155,209.4469 |
| Undrawn revolving facility available | 150,000 |
| Facility headroom after covering the low-point shortfall | 150,000 |
| Measure | Value |
|---|---|
| rec close | 574,870.1342 |
| rec dec | 89,651.6797 |
| rec implied | 664,521.8139 |
| rec bs | 664,521.8139 |
| rec diff | 0 |
Schedules & controls
Upside · EUR · 2026-01 to 2027-12 · A: actual · F: forecast
| Measure | Value |
|---|---|
| overall status | OK |
| check | proves | value | tolerance | status |
|---|---|---|---|---|
| Balance sheet balances in every month | Total assets less liabilities and equity, all 24 months | 0 | 0.5 | OK |
| Cash flow: indirect method equals direct method in every month | Net cash flow built from P&L and balance sheet movements equals the sum of the schedule cash lines | 0 | 0.5 | OK |
| Closing cash on the cash flow equals balance sheet cash | Link integrity | 0 | 0.5 | OK |
| Retained earnings roll: closing equals opening plus cumulative profit less dividends | Equity roll-forward to Dec-27 | 0 | 0.5 | OK |
| EBITDA on the cash flow equals EBITDA on the P&L | Add-backs are complete | 0 | 0.5 | OK |
| Opening balance sheet balances | FY25 closing balances entered on Inputs_Actuals | 0 | 0.5 | OK |
| Product contribution: sum of categories equals channel net revenue | Allocation keys sum to 100% every month | 0 | 0.5 | OK |
| Product contribution: sum of categories equals channel CM2 | Every allocated cost line is fully distributed | 0 | 0.5 | OK |
| Volume engine: category units equal channel units | Mix shares sum to 100% | 0 | 0.5 | OK |
| AR aging: marketplace receivables tie to the balance sheet | Aging built from settlement reports agrees with the ledger at the last actual month | 0 | 0.5 | OK |
| AR aging: other receivables tie to the balance sheet | 0 | 0.5 | OK | |
| AP aging: logistics group ties to the AP schedule | Open invoices agree with the roll-forward closing balance | 0 | 0.5 | OK |
| AP aging: paid media group ties to the AP schedule | 0 | 0.5 | OK | |
| AP aging: other opex group ties to the AP schedule | 0 | 0.5 | OK | |
| PO register: deposits on unshipped POs equal supplier deposits at the last actual month | Balance sheet prepayments are fully supported by the register | 0 | 0.5 | OK |
| PO register: FOB value of shipped, unarrived POs equals inventory in transit at the last actual month | Balance sheet in-transit is fully supported by the register | 0 | 0.5 | OK |
| 13-week cash forecast reconciles to the monthly balance sheet at 31-Dec-26 | Weekly phasing distributes exactly the monthly cash lines | 0 | 0.5 | OK |
| Scenario snapshots are current for the selected scenario | Live column equals the stored snapshot | 0 | 0.5 | OK |
| Budget vs actual revenue bridge reconciles to the P&L variance | Volume plus price and mix effects equal the revenue variance | 0 | 0.5 | OK |
| Inventory on hand by category never negative | Purchasing policy keeps stock available | 26,146.65 | 0 | OK |
| Marketplace receivables never negative | Payout sizing is bounded by the receivable | 6,395.1564 | 0 | OK |
| Trade payables never negative | 62,533.271 | 0 | OK | |
| Fixed asset net book value never negative | Depreciation is capped at cost | 41,483.3333 | 0 | OK |
| Term loan balance never negative | Principal is capped at the balance | 214,925.5183 | 0 | OK |
| Timeline: months flagged actual equal the last actual month index | Actual and forecast flags are consistent | 0 | 0.5 | OK |
| item | note | value |
|---|---|---|
| Lowest month-end cash in the forecast (selected scenario) | Below the buffer means a facility draw or action is needed | 171,993.2055 |
| Lowest 13-week closing cash | 305,209.4469 | |
| Highest days of inventory on hand in the forecast | Over 150 days signals overstock | 128.747 |
| Amazon share of FY2026 net revenue | Concentration above 50% is a dependency risk | 0.4197 |
| type | label | unit | value | note | base | downside | upside | selected | ytd actual reference |
|---|---|---|---|---|---|---|---|---|---|
| scalar | Last actual month number | calc | 8 | ||||||
| scalar | Scenario selector (1 = Base, 2 = Downside, 3 = Upside) | input | 3 | Change this cell and every forecast month moves. Base = management case; Downside = worst case; Upside = best case. | |||||
| scalar | Minimum cash buffer (board policy) | EUR | 150,000 | Used by the 13-week cash forecast and the CFO report | |||||
| scalar | Undrawn revolving facility available | EUR | 150,000 | Committed but undrawn; lever if the buffer is breached | |||||
| scalar | Corporate income tax: first bracket threshold | EUR | 200,000 | NL 2026: 19% up to EUR 200,000, 25.8% above (Belastingdienst) | |||||
| scalar | Corporate income tax: rate on first bracket | rate | 0.19 | ||||||
| scalar | Corporate income tax: rate above threshold | rate | 0.258 | ||||||
| scalar | Corporate income tax: payment month for prior-year liability | month | 4 | Assumed paid in April of the following year (final assessment); no provisional assessments modelled | |||||
| scalar | NL VAT standard rate | rate | 0.21 | ||||||
| scalar | Blended output VAT rate on Shopify EU sales (NL + OSS destination rates) | rate | 0.205 | Blend of NL 21% and other EU destination rates under the OSS scheme | |||||
| scalar | Blended output VAT rate on Amazon EU sales (Pan-EU, OSS) | rate | 0.205 | ||||||
| scalar | Output VAT on Walmart US sales | rate | 0 | Exports zero-rated; US sales tax collected and remitted by Walmart as marketplace facilitator | |||||
| scalar | Share of carrier and 3PL cost bearing recoverable NL VAT | share | 0.85 | ||||||
| scalar | Share of other opex bearing recoverable NL VAT | share | 0.55 | Remainder is reverse-charged (foreign SaaS, ad platforms) or exempt (insurance) | |||||
| scalar | Share of capex bearing recoverable NL VAT | share | 1 | ||||||
| scalar | Wage tax and social charges as share of payroll cost, remitted the following month | share | 0.32 | ||||||
| scalar | Run-rate basis for Shopify forecast: number of latest actual months | months | 8 | Deseasonalised average of the latest N actual months | |||||
| scalar | Run-rate basis for Amazon forecast: number of latest actual months | months | 8 | ||||||
| scalar | Run-rate basis for Walmart forecast: number of latest actual months | months | 3 | Channel launched Jan-26 and still ramping, so only the latest quarter is representative | |||||
| scalar | Forecast category mix: number of latest actual months averaged | months | 3 | ||||||
| scalar | Refund liability: days of month-end sales still inside the return window | days | 14 | Provision = refunds of the month x days / days in month | |||||
| scalar | Slow-moving inventory: months of cover above which excess is provided | months | 7 | ||||||
| scalar | Slow-moving provision rate on the excess | rate | 0.25 | ||||||
| scalar | Forecast inventory write-offs as share of cost of goods shipped | rate | 0.003 | ||||||
| scalar | Uncommitted purchases: deposit share paid at order | share | 0.3 | Committed POs use the deposit share in the Purchase_Orders register | |||||
| scalar | Uncommitted purchases: months between deposit and receipt | months | 3 | ||||||
| scalar | Uncommitted purchases: months between balance payment (shipment) and receipt | months | 1 | ||||||
| scalar | Landed cost uplift on FOB: Cookware (freight, duty, inbound handling) | share | 0.22 | ||||||
| scalar | Landed cost uplift on FOB: Knives (freight, duty, inbound handling) | share | 0.14 | ||||||
| scalar | Landed cost uplift on FOB: Textiles (freight, duty, inbound handling) | share | 0.06 | ||||||
| scalar | Landed cost uplift on FOB: Tableware (freight, duty, inbound handling) | share | 0.24 | ||||||
| scalar | Landed cost uplift on FOB: Storage (freight, duty, inbound handling) | share | 0.2 | ||||||
| scalar | Amazon FBA storage fee multiplier in Oct to Dec (peak season) | x | 2.8 | Amazon peak-season storage rates apply Oct to Dec | |||||
| scalar | Trade payables: days outstanding, logistics and fulfilment | days | 30 | ||||||
| scalar | Trade payables: days outstanding, paid media (Meta, Google) | days | 10 | ||||||
| scalar | Trade payables: days outstanding, other opex | days | 25 | ||||||
| scalar | Customer service cost per order (outsourced) | EUR | 0.7 | ||||||
| scalar | Bank charges and FX costs as share of net revenue | rate | 0.0015 | ||||||
| scalar | Opex inflation applied from the second financial year | rate | 0.03 | ||||||
| scalar | Share of Shopify paid media on Meta (rest Google) | share | 0.7 | ||||||
| scalar | Term loan: principal drawn | EUR | 400,000 | Drawn Dec-25; 48 monthly annuity instalments from Jan-26 | |||||
| scalar | Term loan: annual interest rate | rate | 0.075 | ||||||
| scalar | Term loan: term in months | months | 48 | ||||||
| scalar | Forecast maintenance capex per month (equipment) | EUR | 1,500 | ||||||
| scalar | Website rebuild capitalised (software) in Feb-27 | EUR | 30,000 | ||||||
| scalar | Depreciation: equipment and fixtures useful life | years | 5 | ||||||
| scalar | Depreciation: website and software useful life | years | 3 | ||||||
| scenario_driver | Shopify unit volume growth vs deseasonalised run-rate (annualised) | Compounds monthly from the first forecast month | 0.22 | 0.05 | 0.32 | 0.32 | |||
| scenario_driver | Amazon unit volume growth vs run-rate (annualised) | 0.28 | 0.1 | 0.38 | 0.38 | ||||
| scenario_driver | Walmart unit volume growth vs run-rate (annualised) | New channel: run-rate is the latest quarter only | 0.7 | 0.25 | 1.1 | 1.1 | |||
| scenario_driver | Shopify gross unit price change (annualised) | 0.03 | 0 | 0.04 | 0.04 | ||||
| scenario_driver | Amazon gross unit price change (annualised) | 0.02 | 0 | 0.03 | 0.03 | ||||
| scenario_driver | Walmart gross unit price change in USD (annualised) | 0.02 | 0 | 0.03 | 0.03 | ||||
| scenario_driver | Shopify discounts as share of gross sales | 0.085 | 0.1 | 0.075 | 0.075 | 0.0844 | |||
| scenario_driver | Amazon discounts and coupons as share of gross sales | 0.04 | 0.05 | 0.035 | 0.035 | 0.0397 | |||
| scenario_driver | Walmart discounts as share of gross sales | 0.05 | 0.06 | 0.045 | 0.045 | 0.0489 | |||
| scenario_driver | Shopify refunds and returns as share of gross sales | Textiles quality issue lifted the actual rate through the year | 0.065 | 0.08 | 0.055 | 0.055 | 0.0624 | ||
| scenario_driver | Amazon refunds and returns as share of gross sales | 0.075 | 0.09 | 0.07 | 0.07 | 0.0728 | |||
| scenario_driver | Walmart refunds and returns as share of gross sales | 0.085 | 0.1 | 0.08 | 0.08 | 0.0859 | |||
| scenario_driver | Shopify units per order | units | 1.35 | 1.32 | 1.38 | 1.38 | 1.3399 | ||
| scenario_driver | Amazon units per order | units | 1.15 | 1.13 | 1.17 | 1.17 | 1.1501 | ||
| scenario_driver | Walmart units per order | units | 1.2 | 1.18 | 1.22 | 1.22 | 1.2079 | ||
| scenario_driver | Shopify shipping income per order | EUR | 3.4 | 3.2 | 3.5 | 3.5 | 3.4346 | ||
| scenario_driver | Landed unit cost inflation (annualised) | Downside reflects freight and input cost spikes | 0.03 | 0.07 | 0.01 | 0.01 | |||
| scenario_driver | Returned units resellable and recovered to stock | 0.65 | 0.55 | 0.7 | 0.7 | 0.6496 | |||
| scenario_driver | Amazon referral fee rate (Home and Kitchen) | 0.15 | 0.15 | 0.15 | 0.15 | ||||
| scenario_driver | Amazon refund administration fee (share of referral fee retained on refunds) | 0.2 | 0.2 | 0.2 | 0.2 | ||||
| scenario_driver | FBA fulfilment fee per unit | EUR | 5.4 | 5.65 | 5.35 | 5.35 | 5.3255 | ||
| scenario_driver | FBA storage and other fees per unit sold (off-peak) | EUR | Multiplied by the Oct to Dec peak factor on the Timeline | 0.58 | 0.66 | 0.55 | 0.55 | 0.6237 | |
| scenario_driver | FBA inbound placement and freight per unit | EUR | 0.45 | 0.5 | 0.43 | 0.43 | 0.4545 | ||
| scenario_driver | Walmart referral fee rate | 0.15 | 0.15 | 0.15 | 0.15 | ||||
| scenario_driver | Walmart WFS fulfilment fee per unit (USD) | USD | 6.25 | 6.5 | 6.15 | 6.15 | 6.2763 | ||
| scenario_driver | Walmart WFS storage per unit sold (USD) | USD | 0.6 | 0.66 | 0.58 | 0.58 | 0.5917 | ||
| scenario_driver | Shopify Payments fee rate (on VAT-inclusive amount charged) | 0.019 | 0.019 | 0.019 | 0.019 | ||||
| scenario_driver | Shopify Payments fixed fee per order | EUR | 0.25 | 0.25 | 0.25 | 0.25 | |||
| scenario_driver | Chargebacks and disputes as share of gross sales | 0.0012 | 0.002 | 0.001 | 0.001 | ||||
| scenario_driver | Carrier cost per Shopify order | EUR | Downside includes a peak surcharge | 6.35 | 6.8 | 6.2 | 6.2 | 6.3116 | |
| scenario_driver | 3PL pick, pack and packaging per Shopify order | EUR | 3.8 | 3.95 | 3.75 | 3.75 | 3.7766 | ||
| scenario_driver | Shopify paid media (Meta, Google) as share of net revenue | 0.19 | 0.23 | 0.17 | 0.17 | 0.1848 | |||
| scenario_driver | Amazon advertising as share of net revenue | 0.095 | 0.115 | 0.085 | 0.085 | 0.0942 | |||
| scenario_driver | Walmart Connect advertising as share of net revenue | 0.12 | 0.15 | 0.1 | 0.1 | 0.134 | |||
| scenario_driver | New customers as share of Shopify orders | 0.6 | 0.55 | 0.62 | 0.62 | 0.5903 | |||
| scenario_driver | Shopify Payments payout lag | days | 3 | 3 | 3 | 3 | 3.1046 | ||
| scenario_driver | Amazon settlement cycle plus reserve | days | 14-day cycle plus roughly 7 days reserve; Downside assumes a larger reserve | 21 | 28 | 21 | 21 | 21.4346 | |
| scenario_driver | Walmart settlement cycle plus reserve | days | 24 | 30 | 24 | 24 | 24.5747 | ||
| scenario_driver | Inventory purchasing policy: target forward days of cover | days | Uncommitted purchases sized to reach this cover on next month cost of goods | 75 | 65 | 80 | 80 | ||
| scenario_driver | Discretionary opex factor (contractors, travel, content, recruitment) | x | 1 | 0.9 | 1.05 | 1.05 | |||
| scenario_driver | Planned hires proceed (1 = yes, 0 = frozen) | flag | 1 | 0 | 1 | 1 | |||
| scenario_driver | USD per EUR, forecast months | rate | Actual months use the bank rate on the Timeline | 1.1 | 1.16 | 1.06 | 1.06 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Shopify EU (DTC): orders | VOLUMES (orders and units by channel and category) | order export | 1,715 | 1,697 | 1,954 | 1,940 | 2,188 | 2,135 | 2,007 | 1,978 | 15,614 | |||||||||||||||||
| Shopify EU (DTC): units sold, Cookware | VOLUMES (orders and units by channel and category) | order export | 502 | 520 | 571 | 566 | 688 | 636 | 578 | 579 | 4,640 | |||||||||||||||||
| Shopify EU (DTC): units sold, Knives | VOLUMES (orders and units by channel and category) | order export | 346 | 316 | 369 | 379 | 395 | 414 | 369 | 388 | 2,976 | |||||||||||||||||
| Shopify EU (DTC): units sold, Textiles | VOLUMES (orders and units by channel and category) | order export | 630 | 623 | 751 | 751 | 795 | 754 | 744 | 733 | 5,781 | |||||||||||||||||
| Shopify EU (DTC): units sold, Tableware | VOLUMES (orders and units by channel and category) | order export | 449 | 448 | 526 | 483 | 583 | 548 | 521 | 535 | 4,093 | |||||||||||||||||
| Shopify EU (DTC): units sold, Storage | VOLUMES (orders and units by channel and category) | order export | 369 | 363 | 432 | 451 | 468 | 469 | 447 | 432 | 3,431 | |||||||||||||||||
| Shopify EU (DTC): total units (calc) | VOLUMES (orders and units by channel and category) | sum of category units | 2,296 | 2,270 | 2,649 | 2,630 | 2,929 | 2,821 | 2,659 | 2,667 | 20,921 | |||||||||||||||||
| Amazon EU (FBA): orders | VOLUMES (orders and units by channel and category) | order export | 2,273 | 1,962 | 2,308 | 2,509 | 2,690 | 2,489 | 2,287 | 2,228 | 18,746 | |||||||||||||||||
| Amazon EU (FBA): units sold, Cookware | VOLUMES (orders and units by channel and category) | order export | 470 | 405 | 495 | 505 | 550 | 537 | 441 | 434 | 3,837 | |||||||||||||||||
| Amazon EU (FBA): units sold, Knives | VOLUMES (orders and units by channel and category) | order export | 515 | 451 | 506 | 590 | 636 | 580 | 526 | 503 | 4,307 | |||||||||||||||||
| Amazon EU (FBA): units sold, Textiles | VOLUMES (orders and units by channel and category) | order export | 574 | 489 | 600 | 662 | 690 | 571 | 554 | 584 | 4,724 | |||||||||||||||||
| Amazon EU (FBA): units sold, Tableware | VOLUMES (orders and units by channel and category) | order export | 614 | 542 | 618 | 685 | 761 | 685 | 679 | 634 | 5,218 | |||||||||||||||||
| Amazon EU (FBA): units sold, Storage | VOLUMES (orders and units by channel and category) | order export | 444 | 369 | 432 | 434 | 489 | 485 | 403 | 418 | 3,474 | |||||||||||||||||
| Amazon EU (FBA): total units (calc) | VOLUMES (orders and units by channel and category) | sum of category units | 2,617 | 2,256 | 2,651 | 2,876 | 3,126 | 2,858 | 2,603 | 2,573 | 21,560 | |||||||||||||||||
| Walmart US (WFS): orders | VOLUMES (orders and units by channel and category) | order export | 202 | 233 | 319 | 411 | 472 | 560 | 584 | 707 | 3,488 | |||||||||||||||||
| Walmart US (WFS): units sold, Cookware | VOLUMES (orders and units by channel and category) | order export | 61 | 67 | 102 | 126 | 153 | 180 | 170 | 222 | 1,081 | |||||||||||||||||
| Walmart US (WFS): units sold, Knives | VOLUMES (orders and units by channel and category) | order export | 35 | 38 | 60 | 77 | 83 | 101 | 105 | 130 | 629 | |||||||||||||||||
| Walmart US (WFS): units sold, Textiles | VOLUMES (orders and units by channel and category) | order export | 49 | 59 | 76 | 98 | 120 | 133 | 145 | 164 | 844 | |||||||||||||||||
| Walmart US (WFS): units sold, Tableware | VOLUMES (orders and units by channel and category) | order export | 63 | 72 | 92 | 121 | 130 | 170 | 177 | 213 | 1,038 | |||||||||||||||||
| Walmart US (WFS): units sold, Storage | VOLUMES (orders and units by channel and category) | order export | 35 | 42 | 55 | 73 | 78 | 99 | 112 | 127 | 621 | |||||||||||||||||
| Walmart US (WFS): total units (calc) | VOLUMES (orders and units by channel and category) | sum of category units | 243 | 278 | 385 | 495 | 564 | 683 | 709 | 856 | 4,213 | |||||||||||||||||
| Shopify: first-time customers (orders from new customers) | VOLUMES (orders and units by channel and category) | Shopify customer report | 1,027 | 1,008 | 1,156 | 1,102 | 1,332 | 1,325 | 1,140 | 1,127 | 9,217 | |||||||||||||||||
| Shopify EU (DTC): average gross unit price, Cookware | GROSS UNIT PRICES EX VAT (local currency: EUR for Shopify and Amazon, USD for Walmart) | order export | 118.53 | 119.7 | 116.56 | 119.15 | 118.83 | 114.96 | 116.58 | 120.32 | 118.0787 | |||||||||||||||||
| Shopify EU (DTC): average gross unit price, Knives | GROSS UNIT PRICES EX VAT (local currency: EUR for Shopify and Amazon, USD for Walmart) | order export | 71.3 | 71.43 | 72.25 | 71.68 | 73.46 | 71.4 | 71.53 | 73.1 | 72.0187 | |||||||||||||||||
| Shopify EU (DTC): average gross unit price, Textiles | GROSS UNIT PRICES EX VAT (local currency: EUR for Shopify and Amazon, USD for Walmart) | order export | 45.84 | 46.37 | 46.55 | 45.86 | 46.29 | 46.3 | 47.13 | 45.48 | 46.2275 | |||||||||||||||||
| Shopify EU (DTC): average gross unit price, Tableware | GROSS UNIT PRICES EX VAT (local currency: EUR for Shopify and Amazon, USD for Walmart) | order export | 37.58 | 38.06 | 37.9 | 38.44 | 36.97 | 37.49 | 38.03 | 37.83 | 37.7875 | |||||||||||||||||
| Shopify EU (DTC): average gross unit price, Storage | GROSS UNIT PRICES EX VAT (local currency: EUR for Shopify and Amazon, USD for Walmart) | order export | 29.08 | 29.37 | 29.16 | 29.38 | 28.63 | 28.73 | 29.41 | 29.29 | 29.1313 | |||||||||||||||||
| Amazon EU (FBA): average gross unit price, Cookware | GROSS UNIT PRICES EX VAT (local currency: EUR for Shopify and Amazon, USD for Walmart) | order export | 108.02 | 110.39 | 109.04 | 108.35 | 111.4 | 109.46 | 108.06 | 109.13 | 109.2313 | |||||||||||||||||
| Amazon EU (FBA): average gross unit price, Knives | GROSS UNIT PRICES EX VAT (local currency: EUR for Shopify and Amazon, USD for Walmart) | order export | 65.67 | 65.86 | 65.27 | 65.58 | 65.69 | 65 | 66.26 | 66.66 | 65.7488 | |||||||||||||||||
| Amazon EU (FBA): average gross unit price, Textiles | GROSS UNIT PRICES EX VAT (local currency: EUR for Shopify and Amazon, USD for Walmart) | order export | 42.59 | 41.78 | 41.54 | 42.23 | 42.48 | 42.44 | 40.84 | 42.16 | 42.0075 | |||||||||||||||||
| Amazon EU (FBA): average gross unit price, Tableware | GROSS UNIT PRICES EX VAT (local currency: EUR for Shopify and Amazon, USD for Walmart) | order export | 35 | 35.01 | 34.96 | 34.35 | 34.62 | 34.87 | 34.79 | 35.18 | 34.8475 | |||||||||||||||||
| Amazon EU (FBA): average gross unit price, Storage | GROSS UNIT PRICES EX VAT (local currency: EUR for Shopify and Amazon, USD for Walmart) | order export | 27.34 | 27.17 | 27.02 | 26.75 | 26.78 | 26.91 | 27.04 | 26.55 | 26.945 | |||||||||||||||||
| Walmart US (WFS): average gross unit price, Cookware | GROSS UNIT PRICES EX VAT (local currency: EUR for Shopify and Amazon, USD for Walmart) | order export | 131.13 | 126.45 | 127.61 | 130.37 | 129.77 | 130.78 | 129.7 | 125.81 | 128.9525 | |||||||||||||||||
| Walmart US (WFS): average gross unit price, Knives | GROSS UNIT PRICES EX VAT (local currency: EUR for Shopify and Amazon, USD for Walmart) | order export | 79.69 | 79.22 | 79.01 | 79.14 | 79.82 | 79.52 | 79.73 | 77.98 | 79.2638 | |||||||||||||||||
| Walmart US (WFS): average gross unit price, Textiles | GROSS UNIT PRICES EX VAT (local currency: EUR for Shopify and Amazon, USD for Walmart) | order export | 48.78 | 48.68 | 48.35 | 49.35 | 48.13 | 49.46 | 48.7 | 48.94 | 48.7987 | |||||||||||||||||
| Walmart US (WFS): average gross unit price, Tableware | GROSS UNIT PRICES EX VAT (local currency: EUR for Shopify and Amazon, USD for Walmart) | order export | 41.75 | 41.92 | 41.98 | 41.97 | 42.67 | 42.07 | 41.66 | 42.15 | 42.0213 | |||||||||||||||||
| Walmart US (WFS): average gross unit price, Storage | GROSS UNIT PRICES EX VAT (local currency: EUR for Shopify and Amazon, USD for Walmart) | order export | 32.14 | 31.31 | 32.42 | 32.22 | 31.87 | 31.81 | 31.72 | 31.87 | 31.92 | |||||||||||||||||
| Shopify EU (DTC): discounts and coupons | DISCOUNTS, REFUNDS AND SHIPPING INCOME (local currency) | settlement / order export | 11,197 | 12,487 | 13,854 | 14,295 | 13,958 | 14,197 | 14,759 | 13,584 | 108,331 | |||||||||||||||||
| Shopify EU (DTC): refunds and returns (value) | DISCOUNTS, REFUNDS AND SHIPPING INCOME (local currency) | settlement report | 8,595 | 7,412 | 9,280 | 10,168 | 11,576 | 10,932 | 10,534 | 11,568 | 80,065 | |||||||||||||||||
| Shopify EU (DTC): units returned | DISCOUNTS, REFUNDS AND SHIPPING INCOME (local currency) | returns report | 132 | 117 | 161 | 163 | 190 | 178 | 174 | 175 | 1,290 | |||||||||||||||||
| Shopify EU (DTC): returned stock recovered to sellable inventory (EUR at cost) | DISCOUNTS, REFUNDS AND SHIPPING INCOME (local currency) | 3PL / FBA returns report | 1,733 | 1,544 | 1,936 | 2,047 | 2,557 | 2,614 | 2,331 | 2,363 | 17,125 | |||||||||||||||||
| Amazon EU (FBA): discounts and coupons | DISCOUNTS, REFUNDS AND SHIPPING INCOME (local currency) | settlement / order export | 5,030 | 5,358 | 6,412 | 5,829 | 7,505 | 6,226 | 4,869 | 5,466 | 46,695 | |||||||||||||||||
| Amazon EU (FBA): refunds and returns (value) | DISCOUNTS, REFUNDS AND SHIPPING INCOME (local currency) | settlement report | 10,635 | 10,237 | 10,867 | 10,344 | 11,721 | 11,808 | 9,056 | 10,961 | 85,629 | |||||||||||||||||
| Amazon EU (FBA): units returned | DISCOUNTS, REFUNDS AND SHIPPING INCOME (local currency) | returns report | 189 | 191 | 211 | 191 | 219 | 222 | 180 | 211 | 1,614 | |||||||||||||||||
| Amazon EU (FBA): returned stock recovered to sellable inventory (EUR at cost) | DISCOUNTS, REFUNDS AND SHIPPING INCOME (local currency) | 3PL / FBA returns report | 2,377 | 2,276 | 2,990 | 2,357 | 2,801 | 3,160 | 2,219 | 2,547 | 20,727 | |||||||||||||||||
| Walmart US (WFS): discounts and coupons | DISCOUNTS, REFUNDS AND SHIPPING INCOME (local currency) | settlement / order export | 821 | 997 | 1,323 | 1,761 | 2,209 | 2,289 | 2,316 | 2,623 | 14,339 | |||||||||||||||||
| Walmart US (WFS): refunds and returns (value) | DISCOUNTS, REFUNDS AND SHIPPING INCOME (local currency) | settlement report | 1,571 | 1,724 | 2,387 | 3,279 | 3,376 | 3,783 | 4,060 | 5,036 | 25,216 | |||||||||||||||||
| Walmart US (WFS): units returned | DISCOUNTS, REFUNDS AND SHIPPING INCOME (local currency) | returns report | 21 | 26 | 32 | 47 | 48 | 53 | 56 | 66 | 349 | |||||||||||||||||
| Walmart US (WFS): returned stock recovered to sellable inventory (EUR at cost) | DISCOUNTS, REFUNDS AND SHIPPING INCOME (local currency) | 3PL / FBA returns report | 269 | 375 | 432 | 573 | 675 | 741 | 775 | 929 | 4,769 | |||||||||||||||||
| Shopify: shipping charged to customers ex VAT | DISCOUNTS, REFUNDS AND SHIPPING INCOME (local currency) | order export | 5,655 | 5,759 | 6,668 | 6,672 | 7,610 | 7,608 | 6,829 | 6,827 | 53,628 | |||||||||||||||||
| Shopify: payment processing fees and chargebacks | CHANNEL VARIABLE COSTS (local currency; Amazon and Walmart fees per settlement reports) | settlement / invoice | 3,706 | 3,694 | 4,179 | 4,145 | 4,838 | 4,506 | 4,186 | 4,303 | 33,557 | |||||||||||||||||
| Shopify: carrier shipping cost | CHANNEL VARIABLE COSTS (local currency; Amazon and Walmart fees per settlement reports) | settlement / invoice | 10,361 | 10,561 | 12,292 | 12,426 | 13,945 | 13,225 | 12,987 | 12,752 | 98,549 | |||||||||||||||||
| Shopify: 3PL pick, pack and packaging | CHANNEL VARIABLE COSTS (local currency; Amazon and Walmart fees per settlement reports) | settlement / invoice | 6,356 | 6,513 | 7,539 | 7,346 | 8,127 | 8,133 | 7,609 | 7,345 | 58,968 | |||||||||||||||||
| Shopify: paid media, Meta | CHANNEL VARIABLE COSTS (local currency; Amazon and Walmart fees per settlement reports) | settlement / invoice | 14,925 | 15,728 | 19,266 | 17,843 | 20,699 | 20,117 | 19,621 | 20,485 | 148,684 | |||||||||||||||||
| Shopify: paid media, Google | CHANNEL VARIABLE COSTS (local currency; Amazon and Walmart fees per settlement reports) | settlement / invoice | 6,396 | 6,740 | 8,257 | 7,647 | 8,871 | 8,621 | 8,409 | 8,779 | 63,720 | |||||||||||||||||
| Amazon: referral fees (incl. refund administration fee) | CHANNEL VARIABLE COSTS (local currency; Amazon and Walmart fees per settlement reports) | settlement / invoice | 19,369 | 16,544 | 19,515 | 21,360 | 23,238 | 21,297 | 19,131 | 18,702 | 159,156 | |||||||||||||||||
| Amazon: FBA fulfilment fees | CHANNEL VARIABLE COSTS (local currency; Amazon and Walmart fees per settlement reports) | settlement / invoice | 13,671 | 11,760 | 13,932 | 15,523 | 16,386 | 15,772 | 13,915 | 13,859 | 114,818 | |||||||||||||||||
| Amazon: FBA storage, aged inventory and other fees | CHANNEL VARIABLE COSTS (local currency; Amazon and Walmart fees per settlement reports) | settlement / invoice | 1,527 | 1,223 | 1,367 | 1,641 | 1,598 | 3,382 | 1,423 | 1,285 | 13,446 | |||||||||||||||||
| Amazon: advertising (Sponsored Products and Brands) | CHANNEL VARIABLE COSTS (local currency; Amazon and Walmart fees per settlement reports) | settlement / invoice | 11,057 | 9,410 | 11,456 | 13,283 | 15,111 | 13,890 | 12,615 | 11,563 | 98,385 | |||||||||||||||||
| Amazon: FBA inbound placement and freight | CHANNEL VARIABLE COSTS (local currency; Amazon and Walmart fees per settlement reports) | settlement / invoice | 1,230 | 992 | 1,135 | 1,376 | 1,462 | 1,339 | 1,151 | 1,113 | 9,798 | |||||||||||||||||
| Walmart: referral fees (USD) | CHANNEL VARIABLE COSTS (local currency; Amazon and Walmart fees per settlement reports) | settlement / invoice | 2,181 | 2,395 | 3,505 | 4,462 | 5,206 | 6,357 | 6,305 | 7,719 | 38,130 | |||||||||||||||||
| Walmart: WFS fulfilment fees (USD) | CHANNEL VARIABLE COSTS (local currency; Amazon and Walmart fees per settlement reports) | settlement / invoice | 1,543 | 1,730 | 2,384 | 3,103 | 3,520 | 4,306 | 4,432 | 5,424 | 26,442 | |||||||||||||||||
| Walmart: WFS storage fees (USD) | CHANNEL VARIABLE COSTS (local currency; Amazon and Walmart fees per settlement reports) | settlement / invoice | 131 | 159 | 191 | 284 | 377 | 412 | 422 | 517 | 2,493 | |||||||||||||||||
| Walmart: Walmart Connect advertising (USD) | CHANNEL VARIABLE COSTS (local currency; Amazon and Walmart fees per settlement reports) | settlement / invoice | 2,131 | 2,485 | 3,385 | 4,132 | 4,487 | 5,590 | 4,956 | 6,840 | 34,006 | |||||||||||||||||
| Landed unit cost: Cookware | LANDED UNIT COST BY CATEGORY (EUR, weighted average of stock on hand) | inventory valuation | 39.9 | 40.18 | 40.36 | 40.66 | 41.06 | 40.76 | 40.81 | 41.35 | 40.635 | |||||||||||||||||
| Landed unit cost: Knives | LANDED UNIT COST BY CATEGORY (EUR, weighted average of stock on hand) | inventory valuation | 20.88 | 21.13 | 21.32 | 21.19 | 21.39 | 21.32 | 21.58 | 21.57 | 21.2975 | |||||||||||||||||
| Landed unit cost: Textiles | LANDED UNIT COST BY CATEGORY (EUR, weighted average of stock on hand) | inventory valuation | 14.67 | 14.61 | 14.66 | 14.69 | 14.72 | 14.74 | 14.84 | 14.94 | 14.7338 | |||||||||||||||||
| Landed unit cost: Tableware | LANDED UNIT COST BY CATEGORY (EUR, weighted average of stock on hand) | inventory valuation | 12.93 | 13.12 | 13.14 | 13.17 | 13.3 | 13.26 | 13.38 | 13.41 | 13.2137 | |||||||||||||||||
| Landed unit cost: Storage | LANDED UNIT COST BY CATEGORY (EUR, weighted average of stock on hand) | inventory valuation | 10.52 | 10.59 | 10.55 | 10.65 | 10.66 | 10.7 | 10.78 | 10.82 | 10.6587 | |||||||||||||||||
| Write-offs: Cookware | INVENTORY WRITE-OFFS (EUR at cost) | stock count adjustments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||||||||||||||||
| Write-offs: Knives | INVENTORY WRITE-OFFS (EUR at cost) | stock count adjustments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||||||||||||||||
| Write-offs: Textiles | INVENTORY WRITE-OFFS (EUR at cost) | stock count adjustments | 0 | 0 | 3,800 | 0 | 0 | 0 | 0 | 0 | 3,800 | |||||||||||||||||
| Write-offs: Tableware | INVENTORY WRITE-OFFS (EUR at cost) | stock count adjustments | 0 | 0 | 0 | 0 | 0 | 0 | 2,100 | 0 | 2,100 | |||||||||||||||||
| Write-offs: Storage | INVENTORY WRITE-OFFS (EUR at cost) | stock count adjustments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||||||||||||||||
| Salaries and wages (incl. employer costs) | OPERATING EXPENSES (EUR, ex VAT) | ledger | 43,800 | 43,900 | 44,100 | 47,200 | 47,300 | 47,600 | 47,500 | 47,900 | 369,300 | |||||||||||||||||
| Contractors and freelancers | OPERATING EXPENSES (EUR, ex VAT) | ledger | 5,056 | 4,877 | 4,502 | 4,495 | 4,172 | 6,301 | 5,372 | 4,804 | 39,579 | |||||||||||||||||
| Rent and facilities | OPERATING EXPENSES (EUR, ex VAT) | ledger | 4,800 | 4,800 | 4,800 | 4,800 | 4,800 | 4,800 | 4,800 | 4,800 | 38,400 | |||||||||||||||||
| Software, apps and platform subscriptions | OPERATING EXPENSES (EUR, ex VAT) | ledger | 4,056 | 4,090 | 4,102 | 4,171 | 4,253 | 4,383 | 4,437 | 4,512 | 34,004 | |||||||||||||||||
| Professional fees (finance, legal, audit) | OPERATING EXPENSES (EUR, ex VAT) | ledger | 3,410 | 3,074 | 3,178 | 3,262 | 3,267 | 2,986 | 3,135 | 3,358 | 25,670 | |||||||||||||||||
| Insurance | OPERATING EXPENSES (EUR, ex VAT) | ledger | 1,150 | 1,150 | 1,150 | 1,150 | 1,150 | 1,150 | 1,150 | 1,150 | 9,200 | |||||||||||||||||
| Travel and entertainment | OPERATING EXPENSES (EUR, ex VAT) | ledger | 1,765 | 1,137 | 1,503 | 1,091 | 942 | 1,413 | 688 | 1,869 | 10,408 | |||||||||||||||||
| Content, creative and PR (non-media) | OPERATING EXPENSES (EUR, ex VAT) | ledger | 6,719 | 5,921 | 5,117 | 6,119 | 5,586 | 6,021 | 5,795 | 6,407 | 47,685 | |||||||||||||||||
| Customer service (outsourced, per order) | OPERATING EXPENSES (EUR, ex VAT) | ledger | 2,946 | 2,812 | 3,283 | 3,431 | 3,890 | 3,713 | 3,512 | 3,419 | 27,006 | |||||||||||||||||
| Office and other G&A | OPERATING EXPENSES (EUR, ex VAT) | ledger | 1,825 | 1,606 | 1,720 | 1,762 | 2,110 | 1,495 | 1,774 | 1,828 | 14,120 | |||||||||||||||||
| Bank charges and FX costs | OPERATING EXPENSES (EUR, ex VAT) | ledger | 398 | 399 | 476 | 463 | 528 | 485 | 474 | 496 | 3,719 | |||||||||||||||||
| Recruitment and training | OPERATING EXPENSES (EUR, ex VAT) | ledger | 857 | 589 | 2,400 | 488 | 983 | 991 | 864 | 1,098 | 8,270 | |||||||||||||||||
| Capex: equipment and fixtures | CAPITAL EXPENDITURE (EUR, ex VAT) | fixed asset register | 2,400 | 0 | 6,800 | 0 | 0 | 0 | 3,500 | 0 | 12,700 | |||||||||||||||||
| Capex: website and software development | CAPITAL EXPENDITURE (EUR, ex VAT) | fixed asset register | 0 | 0 | 0 | 0 | 1,200 | 0 | 0 | 0 | 1,200 | |||||||||||||||||
| Shopify EU (DTC): payouts received | CASH ACTUALS (EUR, per bank statements) | bank statement | 149,666 | 146,825 | 168,963 | 169,633 | 188,403 | 182,464 | 171,755 | 172,056 | 1,349,765 | |||||||||||||||||
| Amazon EU (FBA): payouts received | CASH ACTUALS (EUR, per bank statements) | bank statement | 160,924 | 84,432 | 100,247 | 111,610 | 119,921 | 118,012 | 126,346 | 103,721 | 925,213 | |||||||||||||||||
| Walmart US (WFS): payouts received | CASH ACTUALS (EUR, per bank statements) | bank statement | 1,863 | 7,904 | 9,921 | 13,155 | 18,461 | 19,225 | 23,324 | 22,881 | 116,734 | |||||||||||||||||
| Payments to logistics and fulfilment suppliers | CASH ACTUALS (EUR, per bank statements) | bank statement | 55,682 | 60,395 | 34,443 | 31,879 | 25,464 | 47,660 | 39,060 | 30,935 | 325,518 | |||||||||||||||||
| Payments to Meta and Google | CASH ACTUALS (EUR, per bank statements) | bank statement | 38,996 | 22,390 | 25,801 | 26,553 | 27,834 | 29,680 | 28,784 | 27,779 | 227,817 | |||||||||||||||||
| Payments to other opex suppliers | CASH ACTUALS (EUR, per bank statements) | bank statement | 51,273 | 29,061 | 34,354 | 33,850 | 43,152 | 34,071 | 33,609 | 34,730 | 294,100 |
| label | basis | section | format | kind | bold | value c | value d |
|---|---|---|---|---|---|---|---|
| Cash at bank | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 380,000 | |
| Shopify Payments receivable | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 14,900 | |
| Amazon settlement receivable incl. reserve | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 118,600 | |
| Walmart settlement receivable | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 0 | |
| Inventory on hand at landed cost: Cookware | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 186,000 | |
| Inventory on hand at landed cost: Knives | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 98,000 | |
| Inventory on hand at landed cost: Textiles | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 142,000 | |
| Inventory on hand at landed cost: Tableware | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 121,000 | |
| Inventory on hand at landed cost: Storage | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 96,000 | |
| Slow-moving inventory provision | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 18,000 | |
| Inventory in transit (FOB value of shipped POs) | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 154,000 | |
| Supplier deposits (prepayments on open POs) | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 23,100 | |
| Other receivables and prepaid expenses | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 21,500 | |
| Equipment and fixtures: cost | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 48,000 | |
| Equipment and fixtures: accumulated depreciation | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 21,000 | |
| Website and software: cost | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 60,000 | |
| Website and software: accumulated depreciation | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 32,000 | |
| Trade payables: logistics and fulfilment | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 62,300 | |
| Trade payables: paid media | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 24,800 | |
| Trade payables: other opex | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 41,600 | |
| Wage tax and social charges payable | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 15,900 | |
| Refund liability | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 19,400 | |
| VAT payable | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 38,700 | |
| Corporate income tax payable (FY25) | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 18,400 | |
| Term loan | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 400,000 | |
| Share capital | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 250,000 | |
| Retained earnings | FY25 accounts | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | input | False | 521,000 | |
| Opening balance check: assets less liabilities less equity (must be zero) | formula | OPENING BALANCE SHEET AT 31-DEC-25 (per FY25 signed accounts, fictional) - values in column C | int | calc | True | 0 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Founder and CEO | HEADCOUNT TABLE (C = monthly employer cost, D = start month; existing roles at cost, planned hires only if the scenario allows) | employer cost x inflation x active flag | 7,200 | 7,200 | 7,200 | 7,200 | 7,200 | 7,200 | 7,200 | 7,200 | 7,200 | 7,200 | 7,200 | 7,200 | 7,416 | 7,416 | 7,416 | 7,416 | 7,416 | 7,416 | 7,416 | 7,416 | 7,416 | 7,416 | 7,416 | 7,416 | 7,200 | 44,651 |
| Head of Ecommerce | HEADCOUNT TABLE (C = monthly employer cost, D = start month; existing roles at cost, planned hires only if the scenario allows) | employer cost x inflation x active flag | 6,100 | 6,100 | 6,100 | 6,100 | 6,100 | 6,100 | 6,100 | 6,100 | 6,100 | 6,100 | 6,100 | 6,100 | 6,283 | 6,283 | 6,283 | 6,283 | 6,283 | 6,283 | 6,283 | 6,283 | 6,283 | 6,283 | 6,283 | 6,283 | 6,100 | 44,957 |
| Performance Marketing Manager | HEADCOUNT TABLE (C = monthly employer cost, D = start month; existing roles at cost, planned hires only if the scenario allows) | employer cost x inflation x active flag | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,150 | 5,150 | 5,150 | 5,150 | 5,150 | 5,150 | 5,150 | 5,150 | 5,150 | 5,150 | 5,150 | 5,150 | 5,000 | 45,107 |
| Operations and Supply Chain Manager | HEADCOUNT TABLE (C = monthly employer cost, D = start month; existing roles at cost, planned hires only if the scenario allows) | employer cost x inflation x active flag | 5,400 | 5,400 | 5,400 | 5,400 | 5,400 | 5,400 | 5,400 | 5,400 | 5,400 | 5,400 | 5,400 | 5,400 | 5,562 | 5,562 | 5,562 | 5,562 | 5,562 | 5,562 | 5,562 | 5,562 | 5,562 | 5,562 | 5,562 | 5,562 | 5,400 | 45,199 |
| Customer Experience Lead | HEADCOUNT TABLE (C = monthly employer cost, D = start month; existing roles at cost, planned hires only if the scenario allows) | employer cost x inflation x active flag | 3,900 | 3,900 | 3,900 | 3,900 | 3,900 | 3,900 | 3,900 | 3,900 | 3,900 | 3,900 | 3,900 | 3,900 | 4,017 | 4,017 | 4,017 | 4,017 | 4,017 | 4,017 | 4,017 | 4,017 | 4,017 | 4,017 | 4,017 | 4,017 | 3,900 | 45,351 |
| Content and Creative Lead | HEADCOUNT TABLE (C = monthly employer cost, D = start month; existing roles at cost, planned hires only if the scenario allows) | employer cost x inflation x active flag | 4,300 | 4,300 | 4,300 | 4,300 | 4,300 | 4,300 | 4,300 | 4,300 | 4,300 | 4,300 | 4,300 | 4,300 | 4,429 | 4,429 | 4,429 | 4,429 | 4,429 | 4,429 | 4,429 | 4,429 | 4,429 | 4,429 | 4,429 | 4,429 | 4,300 | 45,443 |
| Marketplace Specialist (Amazon, Walmart) | HEADCOUNT TABLE (C = monthly employer cost, D = start month; existing roles at cost, planned hires only if the scenario allows) | employer cost x inflation x active flag | 4,400 | 4,400 | 4,400 | 4,400 | 4,400 | 4,400 | 4,400 | 4,400 | 4,400 | 4,400 | 4,400 | 4,400 | 4,532 | 4,532 | 4,532 | 4,532 | 4,532 | 4,532 | 4,532 | 4,532 | 4,532 | 4,532 | 4,532 | 4,532 | 4,400 | 45,688 |
| Warehouse and Inventory Coordinator | HEADCOUNT TABLE (C = monthly employer cost, D = start month; existing roles at cost, planned hires only if the scenario allows) | employer cost x inflation x active flag | 3,300 | 3,300 | 3,300 | 3,300 | 3,300 | 3,300 | 3,300 | 3,300 | 3,300 | 3,300 | 3,300 | 3,300 | 3,399 | 3,399 | 3,399 | 3,399 | 3,399 | 3,399 | 3,399 | 3,399 | 3,399 | 3,399 | 3,399 | 3,399 | 3,300 | 45,777 |
| Customer Support Agent 1 | HEADCOUNT TABLE (C = monthly employer cost, D = start month; existing roles at cost, planned hires only if the scenario allows) | employer cost x inflation x active flag | 2,700 | 2,700 | 2,700 | 2,700 | 2,700 | 2,700 | 2,700 | 2,700 | 2,700 | 2,700 | 2,700 | 2,700 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,700 | 45,535 |
| Customer Support Agent 2 | HEADCOUNT TABLE (C = monthly employer cost, D = start month; existing roles at cost, planned hires only if the scenario allows) | employer cost x inflation x active flag | 0 | 0 | 0 | 2,700 | 2,700 | 2,700 | 2,700 | 2,700 | 2,700 | 2,700 | 2,700 | 2,700 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,700 | 46,142 |
| CRM and Email Specialist | HEADCOUNT TABLE (C = monthly employer cost, D = start month; existing roles at cost, planned hires only if the scenario allows) | employer cost x inflation x active flag | 3,800 | 3,800 | 3,800 | 3,800 | 3,800 | 3,800 | 3,800 | 3,800 | 3,800 | 3,800 | 3,800 | 3,800 | 3,914 | 3,914 | 3,914 | 3,914 | 3,914 | 3,914 | 3,914 | 3,914 | 3,914 | 3,914 | 3,914 | 3,914 | 3,800 | 45,961 |
| Planned hire: Customer Support Agent 3 | HEADCOUNT TABLE (C = monthly employer cost, D = start month; existing roles at cost, planned hires only if the scenario allows) | employer cost x inflation x active flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,700 | 2,700 | 2,700 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,781 | 2,700 | 46,326 |
| Planned hire: Growth Marketing Analyst | HEADCOUNT TABLE (C = monthly employer cost, D = start month; existing roles at cost, planned hires only if the scenario allows) | employer cost x inflation x active flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,200 | 4,200 | 4,326 | 4,326 | 4,326 | 4,326 | 4,326 | 4,326 | 4,326 | 4,326 | 4,326 | 4,326 | 4,326 | 4,326 | 4,200 | 46,356 |
| Planned hire: Supply Chain Planner | HEADCOUNT TABLE (C = monthly employer cost, D = start month; existing roles at cost, planned hires only if the scenario allows) | employer cost x inflation x active flag | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4,738 | 4,738 | 4,738 | 4,738 | 4,738 | 4,738 | 4,738 | 4,738 | 4,738 | 4,738 | 4,738 | 4,600 | 46,446 |
| Headcount plan: total monthly employer cost | HEADCOUNT TABLE (C = monthly employer cost, D = start month; existing roles at cost, planned hires only if the scenario allows) | sum of roles | 46,100 | 46,100 | 46,100 | 48,800 | 48,800 | 48,800 | 48,800 | 48,800 | 48,800 | 51,500 | 55,700 | 55,700 | 57,371 | 62,109 | 62,109 | 62,109 | 62,109 | 62,109 | 62,109 | 62,109 | 62,109 | 62,109 | 62,109 | 62,109 | 594,000 | 740,570 |
| Headcount (FTE) | HEADCOUNT TABLE (C = monthly employer cost, D = start month; existing roles at cost, planned hires only if the scenario allows) | count of active roles | 10 | 10 | 10 | 11 | 11 | 11 | 11 | 11 | 11 | 12 | 13 | 13 | 13 | 14 | 14 | 14 | 14 | 14 | 14 | 14 | 14 | 14 | 14 | 14 | 13 | 14 |
| Salaries and wages (incl. employer costs) | OPERATING EXPENSES | A: Inputs; F: see column basis | 43,800 | 43,900 | 44,100 | 47,200 | 47,300 | 47,600 | 47,500 | 47,900 | 48,800 | 51,500 | 55,700 | 55,700 | 57,371 | 62,109 | 62,109 | 62,109 | 62,109 | 62,109 | 62,109 | 62,109 | 62,109 | 62,109 | 62,109 | 62,109 | 581,000 | 740,570 |
| Contractors and freelancers | OPERATING EXPENSES | A: Inputs; F: see column basis | 5,056 | 4,877 | 4,502 | 4,495 | 4,172 | 6,301 | 5,372 | 4,804 | 5,040 | 5,040 | 5,040 | 5,040 | 5,191.2 | 5,191.2 | 5,191.2 | 5,191.2 | 5,191.2 | 5,191.2 | 5,191.2 | 5,191.2 | 5,191.2 | 5,191.2 | 5,191.2 | 5,191.2 | 59,739 | 62,294.4 |
| Rent and facilities | OPERATING EXPENSES | A: Inputs; F: see column basis | 4,800 | 4,800 | 4,800 | 4,800 | 4,800 | 4,800 | 4,800 | 4,800 | 4,800 | 4,800 | 4,800 | 4,800 | 4,944 | 4,944 | 4,944 | 4,944 | 4,944 | 4,944 | 4,944 | 4,944 | 4,944 | 4,944 | 4,944 | 4,944 | 57,600 | 59,328 |
| Software, apps and platform subscriptions | OPERATING EXPENSES | A: Inputs; F: see column basis | 4,056 | 4,090 | 4,102 | 4,171 | 4,253 | 4,383 | 4,437 | 4,512 | 4,300 | 4,300 | 4,300 | 4,300 | 4,429 | 4,429 | 4,429 | 4,429 | 4,429 | 4,429 | 4,429 | 4,429 | 4,429 | 4,429 | 4,429 | 4,429 | 51,204 | 53,148 |
| Professional fees (finance, legal, audit) | OPERATING EXPENSES | A: Inputs; F: see column basis | 3,410 | 3,074 | 3,178 | 3,262 | 3,267 | 2,986 | 3,135 | 3,358 | 3,200 | 3,200 | 3,200 | 3,200 | 3,296 | 3,296 | 3,296 | 3,296 | 3,296 | 3,296 | 3,296 | 3,296 | 3,296 | 3,296 | 3,296 | 3,296 | 38,470 | 39,552 |
| Insurance | OPERATING EXPENSES | A: Inputs; F: see column basis | 1,150 | 1,150 | 1,150 | 1,150 | 1,150 | 1,150 | 1,150 | 1,150 | 1,150 | 1,150 | 1,150 | 1,150 | 1,184.5 | 1,184.5 | 1,184.5 | 1,184.5 | 1,184.5 | 1,184.5 | 1,184.5 | 1,184.5 | 1,184.5 | 1,184.5 | 1,184.5 | 1,184.5 | 13,800 | 14,214 |
| Travel and entertainment | OPERATING EXPENSES | A: Inputs; F: see column basis | 1,765 | 1,137 | 1,503 | 1,091 | 942 | 1,413 | 688 | 1,869 | 1,470 | 1,470 | 1,470 | 1,470 | 1,514.1 | 1,514.1 | 1,514.1 | 1,514.1 | 1,514.1 | 1,514.1 | 1,514.1 | 1,514.1 | 1,514.1 | 1,514.1 | 1,514.1 | 1,514.1 | 16,288 | 18,169.2 |
| Content, creative and PR (non-media) | OPERATING EXPENSES | A: Inputs; F: see column basis | 6,719 | 5,921 | 5,117 | 6,119 | 5,586 | 6,021 | 5,795 | 6,407 | 5,775 | 5,775 | 5,775 | 5,775 | 5,948.25 | 5,948.25 | 5,948.25 | 5,948.25 | 5,948.25 | 5,948.25 | 5,948.25 | 5,948.25 | 5,948.25 | 5,948.25 | 5,948.25 | 5,948.25 | 70,785 | 71,379 |
| Office and other G&A | OPERATING EXPENSES | A: Inputs; F: see column basis | 1,825 | 1,606 | 1,720 | 1,762 | 2,110 | 1,495 | 1,774 | 1,828 | 1,800 | 1,800 | 1,800 | 1,800 | 1,854 | 1,854 | 1,854 | 1,854 | 1,854 | 1,854 | 1,854 | 1,854 | 1,854 | 1,854 | 1,854 | 1,854 | 21,320 | 22,248 |
| Recruitment and training | OPERATING EXPENSES | A: Inputs; F: see column basis | 857 | 589 | 2,400 | 488 | 983 | 991 | 864 | 1,098 | 945 | 945 | 945 | 945 | 973.35 | 973.35 | 973.35 | 973.35 | 973.35 | 973.35 | 973.35 | 973.35 | 973.35 | 973.35 | 973.35 | 973.35 | 12,050 | 11,680.2 |
| Customer service (outsourced, per order) | OPERATING EXPENSES | A: Inputs; F: see column basis | 2,946 | 2,812 | 3,283 | 3,431 | 3,890 | 3,713 | 3,512 | 3,419 | 3,812.7737 | 4,444.9552 | 6,462.7785 | 5,818.6897 | 3,850.6909 | 3,693.7022 | 4,285.7099 | 4,568.2535 | 4,966.619 | 4,968.3064 | 4,858.0471 | 4,903.6872 | 5,696.1913 | 6,655.2919 | 9,698.3602 | 8,751.9917 | 47,545.1972 | 66,896.8512 |
| Bank charges and FX costs | OPERATING EXPENSES | A: Inputs; F: see column basis | 398 | 399 | 476 | 463 | 528 | 485 | 474 | 496 | 546.5926 | 638.9354 | 931.4875 | 840.916 | 541.7514 | 521.0697 | 606.2209 | 647.9387 | 706.353 | 708.5134 | 694.6751 | 703.1122 | 818.9737 | 959.4836 | 1,402.024 | 1,268.6806 | 6,676.9316 | 9,578.7962 |
| TOTAL OPERATING EXPENSES | OPERATING EXPENSES | sum | 76,782 | 74,355 | 76,331 | 78,432 | 78,981 | 81,338 | 79,501 | 81,641 | 81,639.3664 | 85,063.8906 | 91,574.2661 | 90,839.6058 | 91,097.8423 | 95,658.1719 | 96,335.3308 | 96,659.5922 | 97,116.3719 | 97,120.2198 | 96,996.1222 | 97,050.1994 | 97,958.565 | 99,058.1755 | 102,543.7842 | 101,464.0723 | 976,478.1288 | 1,169,058.4474 |
| Other opex subject to trade payables (all lines except salaries and bank charges) | OPERATING EXPENSES | 32,584 | 30,056 | 31,755 | 30,769 | 31,153 | 33,253 | 31,527 | 33,245 | 32,292.7737 | 32,924.9552 | 34,942.7785 | 34,298.6897 | 33,185.0909 | 33,028.1022 | 33,620.1099 | 33,902.6535 | 34,301.019 | 34,302.7064 | 34,192.4471 | 34,238.0872 | 35,030.5913 | 35,989.6919 | 39,032.7602 | 38,086.3917 | 388,801.1972 | 418,909.6512 | |
| Opening balance | WAGE TAX AND SOCIAL CHARGES PAYABLE | 15,900 | 14,016 | 14,048 | 14,112 | 15,104 | 15,136 | 15,232 | 15,200 | 15,328 | 15,616 | 16,480 | 17,824 | 17,824 | 18,358.72 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | |||
| Accrued in the month (share of payroll cost) | WAGE TAX AND SOCIAL CHARGES PAYABLE | Assumptions | 14,016 | 14,048 | 14,112 | 15,104 | 15,136 | 15,232 | 15,200 | 15,328 | 15,616 | 16,480 | 17,824 | 17,824 | 18,358.72 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 185,920 | 236,982.4 |
| Paid (prior month balance remitted) | WAGE TAX AND SOCIAL CHARGES PAYABLE | -15,900 | -14,016 | -14,048 | -14,112 | -15,104 | -15,136 | -15,232 | -15,200 | -15,328 | -15,616 | -16,480 | -17,824 | -17,824 | -18,358.72 | -19,874.88 | -19,874.88 | -19,874.88 | -19,874.88 | -19,874.88 | -19,874.88 | -19,874.88 | -19,874.88 | -19,874.88 | -19,874.88 | -183,996 | -234,931.52 | |
| CLOSING BALANCE (to balance sheet) | WAGE TAX AND SOCIAL CHARGES PAYABLE | 14,016 | 14,048 | 14,112 | 15,104 | 15,136 | 15,232 | 15,200 | 15,328 | 15,616 | 16,480 | 17,824 | 17,824 | 18,358.72 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 19,874.88 | 17,824 | 19,874.88 | |
| Net salaries paid to staff in the month (cash) | WAGE TAX AND SOCIAL CHARGES PAYABLE | payroll cost less accrued charges | 29,784 | 29,852 | 29,988 | 32,096 | 32,164 | 32,368 | 32,300 | 32,572 | 33,184 | 35,020 | 37,876 | 37,876 | 39,012.28 | 42,234.12 | 42,234.12 | 42,234.12 | 42,234.12 | 42,234.12 | 42,234.12 | 42,234.12 | 42,234.12 | 42,234.12 | 42,234.12 | 42,234.12 | 395,080 | 503,587.6 |
| label | basis | section | format | kind | bold | value c | value d |
|---|---|---|---|---|---|---|---|
| Contractors and freelancers (discretionary) | monthly base | FORECAST MONTHLY BASE (column C, EUR per month at FY26 prices) | int | input | False | 4,800 | |
| Rent and facilities | monthly base | FORECAST MONTHLY BASE (column C, EUR per month at FY26 prices) | int | input | False | 4,800 | |
| Software, apps and platform subscriptions | monthly base | FORECAST MONTHLY BASE (column C, EUR per month at FY26 prices) | int | input | False | 4,300 | |
| Professional fees (finance, legal, audit) | monthly base | FORECAST MONTHLY BASE (column C, EUR per month at FY26 prices) | int | input | False | 3,200 | |
| Insurance | monthly base | FORECAST MONTHLY BASE (column C, EUR per month at FY26 prices) | int | input | False | 1,150 | |
| Travel and entertainment (discretionary) | monthly base | FORECAST MONTHLY BASE (column C, EUR per month at FY26 prices) | int | input | False | 1,400 | |
| Content, creative and PR (non-media) (discretionary) | monthly base | FORECAST MONTHLY BASE (column C, EUR per month at FY26 prices) | int | input | False | 5,500 | |
| Office and other G&A | monthly base | FORECAST MONTHLY BASE (column C, EUR per month at FY26 prices) | int | input | False | 1,800 | |
| Recruitment and training (discretionary) | monthly base | FORECAST MONTHLY BASE (column C, EUR per month at FY26 prices) | int | input | False | 900 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Shopify EU: (gross less discounts less refunds plus shipping) x rate | OUTPUT VAT | Channel_PL x Assumptions | 25,936.19 | 26,091.6989 | 29,569.5239 | 29,329.8379 | 33,743.1312 | 31,586.8613 | 29,384.3782 | 29,916.1113 | 34,051.5802 | 39,547.9217 | 57,275.1842 | 51,356.1499 | 32,856.0978 | 31,377.0331 | 36,238.3948 | 38,442.7229 | 41,587.4424 | 41,387.089 | 40,252.1533 | 40,404.9717 | 46,665.191 | 54,197.8161 | 78,492.2817 | 70,380.9698 | 417,788.5686 | 552,282.1635 |
| Amazon EU: (gross less discounts less refunds) x rate | OUTPUT VAT | 26,035.0144 | 22,190.7129 | 26,224.4897 | 28,767.9493 | 31,277.9324 | 28,621.3948 | 25,774.0576 | 25,110.2163 | 30,560.2325 | 35,601.2988 | 51,716.7548 | 46,513.5647 | 29,848.695 | 28,591.9149 | 33,122.425 | 35,244.3028 | 38,243.5685 | 38,175.2859 | 37,241.534 | 37,496.7894 | 43,438.3145 | 50,603.6861 | 73,510.1953 | 66,114.3808 | 378,393.6181 | 511,631.0923 | |
| Walmart US: exports zero-rated | OUTPUT VAT | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Total output VAT | OUTPUT VAT | sum | 51,971.2043 | 48,282.4118 | 55,794.0136 | 58,097.7872 | 65,021.0636 | 60,208.2561 | 55,158.4357 | 55,026.3276 | 64,611.8127 | 75,149.2205 | 108,991.9391 | 97,869.7146 | 62,704.7928 | 59,968.9481 | 69,360.8198 | 73,687.0256 | 79,831.0109 | 79,562.3749 | 77,493.6873 | 77,901.7611 | 90,103.5055 | 104,801.5022 | 152,002.477 | 136,495.3506 | 796,182.1867 | 1,063,913.2558 |
| Carrier and 3PL (share bearing NL VAT) | INPUT VAT (recoverable) | 2,983.9845 | 3,047.709 | 3,539.8335 | 3,529.302 | 3,939.852 | 3,812.403 | 3,676.386 | 3,587.3145 | 3,788.9178 | 4,386.7798 | 6,333.3389 | 5,661.1225 | 3,610.5199 | 3,437.2341 | 3,957.3955 | 4,185.0218 | 4,513.2426 | 4,477.484 | 4,341.1098 | 4,343.9894 | 5,001.3715 | 5,790.5493 | 8,360.0073 | 7,472.6817 | 48,286.9435 | 59,490.6071 | |
| Other opex (share bearing NL VAT) | INPUT VAT (recoverable) | 3,763.452 | 3,471.468 | 3,667.7025 | 3,553.8195 | 3,598.1715 | 3,840.7215 | 3,641.3685 | 3,839.7975 | 3,729.8154 | 3,802.8323 | 4,035.8909 | 3,961.4987 | 3,832.878 | 3,814.7458 | 3,883.1227 | 3,915.7565 | 3,961.7677 | 3,961.9626 | 3,949.2276 | 3,954.4991 | 4,046.0333 | 4,156.8094 | 4,508.2838 | 4,398.9782 | 44,906.5383 | 48,384.0647 | |
| Capex | INPUT VAT (recoverable) | 504 | 0 | 1,428 | 0 | 252 | 0 | 735 | 0 | 315 | 315 | 315 | 315 | 315 | 6,615 | 315 | 315 | 315 | 315 | 315 | 315 | 315 | 315 | 315 | 315 | 4,179 | 10,080 | |
| Total input VAT | INPUT VAT (recoverable) | sum | 7,251.4365 | 6,519.177 | 8,635.536 | 7,083.1215 | 7,790.0235 | 7,653.1245 | 8,052.7545 | 7,427.112 | 7,833.7331 | 8,504.6121 | 10,684.2298 | 9,937.6212 | 7,758.3979 | 13,866.9799 | 8,155.5182 | 8,415.7783 | 8,790.0103 | 8,754.4466 | 8,605.3374 | 8,613.4885 | 9,362.4048 | 10,262.3588 | 13,183.2911 | 12,186.66 | 97,372.4818 | 117,954.6718 |
| Net VAT charge for the month (output less input) | VAT PAYABLE | 44,719.7678 | 41,763.2348 | 47,158.4776 | 51,014.6657 | 57,231.0401 | 52,555.1315 | 47,105.6812 | 47,599.2156 | 56,778.0796 | 66,644.6083 | 98,307.7092 | 87,932.0934 | 54,946.3949 | 46,101.9682 | 61,205.3015 | 65,271.2473 | 71,041.0006 | 70,807.9284 | 68,888.3499 | 69,288.2726 | 80,741.1008 | 94,539.1434 | 138,819.1858 | 124,308.6907 | 698,809.7049 | 945,958.584 | |
| Opening VAT payable | VAT PAYABLE | 38,700 | 44,719.7678 | 86,483.0026 | 133,641.4802 | 51,014.6657 | 108,245.7058 | 160,800.8373 | 47,105.6812 | 94,704.8967 | 151,482.9763 | 66,644.6083 | 164,952.3176 | 252,884.4109 | 54,946.3949 | 101,048.3631 | 162,253.6646 | 65,271.2473 | 136,312.2479 | 207,120.1763 | 68,888.3499 | 138,176.6224 | 218,917.7232 | 94,539.1434 | 233,358.3292 | |||
| VAT paid (quarter balance settled in the month after quarter end) | VAT PAYABLE | Timeline flag | -38,700 | 0 | 0 | -133,641.4802 | 0 | 0 | -160,800.8373 | 0 | 0 | -151,482.9763 | 0 | 0 | -252,884.4109 | 0 | 0 | -162,253.6646 | 0 | 0 | -207,120.1763 | 0 | 0 | -218,917.7232 | 0 | 0 | -484,625.2939 | -841,175.975 |
| CLOSING VAT PAYABLE (to balance sheet) | VAT PAYABLE | 44,719.7678 | 86,483.0026 | 133,641.4802 | 51,014.6657 | 108,245.7058 | 160,800.8373 | 47,105.6812 | 94,704.8967 | 151,482.9763 | 66,644.6083 | 164,952.3176 | 252,884.4109 | 54,946.3949 | 101,048.3631 | 162,253.6646 | 65,271.2473 | 136,312.2479 | 207,120.1763 | 68,888.3499 | 138,176.6224 | 218,917.7232 | 94,539.1434 | 233,358.3292 | 357,667.0199 | 252,884.4109 | 357,667.0199 | |
| Import VAT deferred under Article 23 (FOB received x NL rate; declared and reclaimed on the same return, no cash) | MEMO | memo | 32,340 | 10,080 | 16,170 | 0 | 29,820 | 10,920 | 9,660 | 7,140 | 47,460 | 45,780 | 13,020 | 34,477.6851 | 43,475.543 | 10,611.4063 | 26,000.0706 | 27,320.7138 | 28,645.8884 | 25,276.8479 | 30,730.4531 | 46,612.6552 | 47,999.5804 | 97,223.5063 | 38,849.7005 | 54,075.6293 | 256,867.6851 | 476,821.995 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Cost: opening | EQUIPMENT AND FIXTURES | 48,000 | 50,400 | 50,400 | 57,200 | 57,200 | 57,200 | 57,200 | 60,700 | 60,700 | 62,200 | 63,700 | 65,200 | 66,700 | 68,200 | 69,700 | 71,200 | 72,700 | 74,200 | 75,700 | 77,200 | 78,700 | 80,200 | 81,700 | 83,200 | |||
| Additions (capex) | EQUIPMENT AND FIXTURES | A: Inputs; F: Assumptions | 2,400 | 0 | 6,800 | 0 | 0 | 0 | 3,500 | 0 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 18,700 | 18,000 |
| Cost: closing | EQUIPMENT AND FIXTURES | 50,400 | 50,400 | 57,200 | 57,200 | 57,200 | 57,200 | 60,700 | 60,700 | 62,200 | 63,700 | 65,200 | 66,700 | 68,200 | 69,700 | 71,200 | 72,700 | 74,200 | 75,700 | 77,200 | 78,700 | 80,200 | 81,700 | 83,200 | 84,700 | 66,700 | 84,700 | |
| Accumulated depreciation: opening | EQUIPMENT AND FIXTURES | 21,000 | 21,840 | 22,680 | 23,633.3333 | 24,586.6667 | 25,540 | 26,493.3333 | 27,505 | 28,516.6667 | 29,553.3333 | 30,615 | 31,701.6667 | 32,813.3333 | 33,950 | 35,111.6667 | 36,298.3333 | 37,510 | 38,746.6667 | 40,008.3333 | 41,295 | 42,606.6667 | 43,943.3333 | 45,305 | 46,691.6667 | |||
| Depreciation charge | EQUIPMENT AND FIXTURES | min(NBV, closing cost / life) | 840 | 840 | 953.3333 | 953.3333 | 953.3333 | 953.3333 | 1,011.6667 | 1,011.6667 | 1,036.6667 | 1,061.6667 | 1,086.6667 | 1,111.6667 | 1,136.6667 | 1,161.6667 | 1,186.6667 | 1,211.6667 | 1,236.6667 | 1,261.6667 | 1,286.6667 | 1,311.6667 | 1,336.6667 | 1,361.6667 | 1,386.6667 | 1,411.6667 | 11,813.3333 | 15,290 |
| Accumulated depreciation: closing | EQUIPMENT AND FIXTURES | 21,840 | 22,680 | 23,633.3333 | 24,586.6667 | 25,540 | 26,493.3333 | 27,505 | 28,516.6667 | 29,553.3333 | 30,615 | 31,701.6667 | 32,813.3333 | 33,950 | 35,111.6667 | 36,298.3333 | 37,510 | 38,746.6667 | 40,008.3333 | 41,295 | 42,606.6667 | 43,943.3333 | 45,305 | 46,691.6667 | 48,103.3333 | 32,813.3333 | 48,103.3333 | |
| Net book value | EQUIPMENT AND FIXTURES | 28,560 | 27,720 | 33,566.6667 | 32,613.3333 | 31,660 | 30,706.6667 | 33,195 | 32,183.3333 | 32,646.6667 | 33,085 | 33,498.3333 | 33,886.6667 | 34,250 | 34,588.3333 | 34,901.6667 | 35,190 | 35,453.3333 | 35,691.6667 | 35,905 | 36,093.3333 | 36,256.6667 | 36,395 | 36,508.3333 | 36,596.6667 | 33,886.6667 | 36,596.6667 | |
| Cost: opening | WEBSITE AND SOFTWARE | 60,000 | 60,000 | 60,000 | 60,000 | 60,000 | 61,200 | 61,200 | 61,200 | 61,200 | 61,200 | 61,200 | 61,200 | 61,200 | 61,200 | 91,200 | 91,200 | 91,200 | 91,200 | 91,200 | 91,200 | 91,200 | 91,200 | 91,200 | 91,200 | |||
| Additions (capex) | WEBSITE AND SOFTWARE | A: Inputs; F: Assumptions | 0 | 0 | 0 | 0 | 1,200 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 30,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,200 | 30,000 |
| Cost: closing | WEBSITE AND SOFTWARE | 60,000 | 60,000 | 60,000 | 60,000 | 61,200 | 61,200 | 61,200 | 61,200 | 61,200 | 61,200 | 61,200 | 61,200 | 61,200 | 91,200 | 91,200 | 91,200 | 91,200 | 91,200 | 91,200 | 91,200 | 91,200 | 91,200 | 91,200 | 91,200 | 61,200 | 91,200 | |
| Accumulated depreciation: opening | WEBSITE AND SOFTWARE | 32,000 | 33,666.6667 | 35,333.3333 | 37,000 | 38,666.6667 | 40,366.6667 | 42,066.6667 | 43,766.6667 | 45,466.6667 | 47,166.6667 | 48,866.6667 | 50,566.6667 | 52,266.6667 | 53,966.6667 | 56,500 | 59,033.3333 | 61,566.6667 | 64,100 | 66,633.3333 | 69,166.6667 | 71,700 | 74,233.3333 | 76,766.6667 | 79,300 | |||
| Depreciation charge | WEBSITE AND SOFTWARE | min(NBV, closing cost / life) | 1,666.6667 | 1,666.6667 | 1,666.6667 | 1,666.6667 | 1,700 | 1,700 | 1,700 | 1,700 | 1,700 | 1,700 | 1,700 | 1,700 | 1,700 | 2,533.3333 | 2,533.3333 | 2,533.3333 | 2,533.3333 | 2,533.3333 | 2,533.3333 | 2,533.3333 | 2,533.3333 | 2,533.3333 | 2,533.3333 | 2,533.3333 | 20,266.6667 | 29,566.6667 |
| Accumulated depreciation: closing | WEBSITE AND SOFTWARE | 33,666.6667 | 35,333.3333 | 37,000 | 38,666.6667 | 40,366.6667 | 42,066.6667 | 43,766.6667 | 45,466.6667 | 47,166.6667 | 48,866.6667 | 50,566.6667 | 52,266.6667 | 53,966.6667 | 56,500 | 59,033.3333 | 61,566.6667 | 64,100 | 66,633.3333 | 69,166.6667 | 71,700 | 74,233.3333 | 76,766.6667 | 79,300 | 81,833.3333 | 52,266.6667 | 81,833.3333 | |
| Net book value | WEBSITE AND SOFTWARE | 26,333.3333 | 24,666.6667 | 23,000 | 21,333.3333 | 20,833.3333 | 19,133.3333 | 17,433.3333 | 15,733.3333 | 14,033.3333 | 12,333.3333 | 10,633.3333 | 8,933.3333 | 7,233.3333 | 34,700 | 32,166.6667 | 29,633.3333 | 27,100 | 24,566.6667 | 22,033.3333 | 19,500 | 16,966.6667 | 14,433.3333 | 11,900 | 9,366.6667 | 8,933.3333 | 9,366.6667 | |
| Capex (to cash flow) | TOTAL | 2,400 | 0 | 6,800 | 0 | 1,200 | 0 | 3,500 | 0 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 31,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 19,900 | 48,000 | |
| Depreciation (to P&L) | TOTAL | 2,506.6667 | 2,506.6667 | 2,620 | 2,620 | 2,653.3333 | 2,653.3333 | 2,711.6667 | 2,711.6667 | 2,736.6667 | 2,761.6667 | 2,786.6667 | 2,811.6667 | 2,836.6667 | 3,695 | 3,720 | 3,745 | 3,770 | 3,795 | 3,820 | 3,845 | 3,870 | 3,895 | 3,920 | 3,945 | 32,080 | 44,856.6667 | |
| NET BOOK VALUE (to balance sheet) | TOTAL | 54,893.3333 | 52,386.6667 | 56,566.6667 | 53,946.6667 | 52,493.3333 | 49,840 | 50,628.3333 | 47,916.6667 | 46,680 | 45,418.3333 | 44,131.6667 | 42,820 | 41,483.3333 | 69,288.3333 | 67,068.3333 | 64,823.3333 | 62,553.3333 | 60,258.3333 | 57,938.3333 | 55,593.3333 | 53,223.3333 | 50,828.3333 | 48,408.3333 | 45,963.3333 | 42,820 | 45,963.3333 |
| Measure | Section | Basis | 2026-01 A | 2026-02 A | 2026-03 A | 2026-04 A | 2026-05 A | 2026-06 A | 2026-07 A | 2026-08 A | 2026-09 F | 2026-10 F | 2026-11 F | 2026-12 F | 2027-01 F | 2027-02 F | 2027-03 F | 2027-04 F | 2027-05 F | 2027-06 F | 2027-07 F | 2027-08 F | 2027-09 F | 2027-10 F | 2027-11 F | 2027-12 F | FY2026 | FY2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Opening balance | TERM LOAN | 400,000 | 392,828.4392 | 385,612.0562 | 378,350.5708 | 371,043.7011 | 363,691.1634 | 356,292.6724 | 348,847.9408 | 341,356.6797 | 333,818.5982 | 326,233.4036 | 318,600.8016 | 310,920.4959 | 303,192.1882 | 295,415.5786 | 287,590.3652 | 279,716.2442 | 271,792.9099 | 263,820.0549 | 255,797.3694 | 247,724.5422 | 239,601.2598 | 231,427.2069 | 223,202.0662 | |||
| Drawdowns | TERM LOAN | none modelled | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Interest expense (paid in the month) | TERM LOAN | opening x rate / 12 | 2,500 | 2,455.1777 | 2,410.0754 | 2,364.6911 | 2,319.0231 | 2,273.0698 | 2,226.8292 | 2,180.2996 | 2,133.4792 | 2,086.3662 | 2,038.9588 | 1,991.255 | 1,943.2531 | 1,894.9512 | 1,846.3474 | 1,797.4398 | 1,748.2265 | 1,698.7057 | 1,648.8753 | 1,598.7336 | 1,548.2784 | 1,497.5079 | 1,446.42 | 1,395.0129 | 26,979.2252 | 20,063.7518 |
| Principal repaid | TERM LOAN | instalment less interest, capped at the balance | -7,171.5608 | -7,216.383 | -7,261.4854 | -7,306.8697 | -7,352.5376 | -7,398.491 | -7,444.7316 | -7,491.2611 | -7,538.0815 | -7,585.1945 | -7,632.602 | -7,680.3058 | -7,728.3077 | -7,776.6096 | -7,825.2134 | -7,874.121 | -7,923.3342 | -7,972.8551 | -8,022.6854 | -8,072.8272 | -8,123.2824 | -8,174.0529 | -8,225.1407 | -8,276.5479 | -89,079.5041 | -95,994.9775 |
| CLOSING BALANCE | TERM LOAN | 392,828.4392 | 385,612.0562 | 378,350.5708 | 371,043.7011 | 363,691.1634 | 356,292.6724 | 348,847.9408 | 341,356.6797 | 333,818.5982 | 326,233.4036 | 318,600.8016 | 310,920.4959 | 303,192.1882 | 295,415.5786 | 287,590.3652 | 279,716.2442 | 271,792.9099 | 263,820.0549 | 255,797.3694 | 247,724.5422 | 239,601.2598 | 231,427.2069 | 223,202.0662 | 214,925.5183 | 310,920.4959 | 214,925.5183 | |
| Balance after a further 12 instalments (annuity formula) | TERM LOAN | memo | 303,192.1882 | 295,415.5786 | 287,590.3652 | 279,716.2442 | 271,792.9099 | 263,820.0549 | 255,797.3694 | 247,724.5422 | 239,601.2598 | 231,427.2069 | 223,202.0662 | 214,925.5183 | 206,597.242 | 198,216.914 | 189,784.209 | 181,298.7995 | 172,760.3562 | 164,168.5477 | 155,523.0403 | 146,823.4985 | 138,069.5846 | 129,260.9588 | 120,397.279 | 111,478.2012 | 214,925.5183 | 111,478.2012 |
| Current portion (due within 12 months) | TERM LOAN | closing less balance in 12 months | 89,636.251 | 90,196.4776 | 90,760.2056 | 91,327.4569 | 91,898.2535 | 92,472.6176 | 93,050.5714 | 93,632.1375 | 94,217.3384 | 94,806.1967 | 95,398.7354 | 95,994.9775 | 96,594.9462 | 97,198.6646 | 97,806.1562 | 98,417.4447 | 99,032.5537 | 99,651.5072 | 100,274.3291 | 100,901.0437 | 101,531.6752 | 102,166.2482 | 102,804.7872 | 103,447.3171 | 95,994.9775 | 103,447.3171 |
| Non-current portion | TERM LOAN | 303,192.1882 | 295,415.5786 | 287,590.3652 | 279,716.2442 | 271,792.9099 | 263,820.0549 | 255,797.3694 | 247,724.5422 | 239,601.2598 | 231,427.2069 | 223,202.0662 | 214,925.5183 | 206,597.242 | 198,216.914 | 189,784.209 | 181,298.7995 | 172,760.3562 | 164,168.5477 | 155,523.0403 | 146,823.4985 | 138,069.5846 | 129,260.9588 | 120,397.279 | 111,478.2012 | 214,925.5183 | 111,478.2012 | |
| Debt service (interest plus principal) | TERM LOAN | memo | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 9,671.5608 | 116,058.7293 | 116,058.7293 |
| label | basis | section | format | kind | bold | value c | value d |
|---|---|---|---|---|---|---|---|
| Monthly annuity instalment (PMT) | helper: single value in column C | TERM LOAN | eur2 | calc | False | 9,671.5608 |
CFO decisions & actions
Upside · EUR · 2026-01 to 2027-12 · A: actual · F: forecast
| Risk | Likelihood | Impact | Score | Mitigation and owner |
|---|---|---|---|---|
| FY2027 peak-season funding gap: the Base case falls below the cash buffer in Oct-27 and the downside turns cash negative | 4 | 4 | 16 | Arrange a EUR 250k inventory facility or supplier terms of 60 days with Foshan by Jun-27; CEO and BriQs CFO |
| Amazon dependency: Amazon is 42% of FY2026 net revenue and holds a settlement reserve; an account health event stops both revenue and cash | 3 | 5 | 15 | Keep account health metrics above thresholds weekly, hold 14 days of Amazon settlements as buffer, grow Shopify share; Head of Ecommerce |
| Cookware stock-out in Q4: cover fell to 23 days at the last actual month; peak depends on two POs arriving in Sep and Oct | 3 | 4 | 12 | Track PO-2026-024 and PO-2026-026 weekly against ETA; air-freight option priced now; Operations and Supply Chain Manager |
| Overstock in Tableware and Storage: over 200 days of cover ties up cash and drives the slow-moving provision | 4 | 3 | 12 | Freeze new Tableware and Storage orders, run a Q4 bundle promotion, defer PO-2026-043; Head of Ecommerce |
| Paid media efficiency: Shopify CAC up 25% since January; the budget assumed flat CAC | 4 | 3 | 12 | Weekly CAC and ROAS by campaign, cap Meta spend at the CM2 breakeven CAC, shift budget to email and retention; Performance Marketing Manager |
| Walmart ramp: orders one third below budget; fixed WFS costs and ads spend do not scale down automatically | 4 | 2 | 8 | Set a Q4 go or no-go at 900 orders a month; cut Walmart Connect spend to a 15% share until velocity proves out; Marketplace Specialist |
| USD exposure: Walmart revenue in USD with EUR costs; a 5% move is worth about EUR 60k of FY2027 revenue | 3 | 2 | 6 | No hedge below EUR 1m of USD revenue; review quarterly; BriQs CFO |
| Supplier concentration: Foshan Crestware is 44% of committed FOB value and the only cookware source | 2 | 4 | 8 | Qualify a second cookware supplier in Q1 FY2027; Operations and Supply Chain Manager |
| VAT and OSS compliance: quarterly payables reach EUR 253k in December; late filing penalties and interest apply | 2 | 3 | 6 | Reconcile VAT to the settlement reports monthly, not just at filing; BriQs finance team |
| Disputed forwarder invoice and open Amazon reimbursement claim: small amounts, but both show control gaps in three-way matching | 3 | 1 | 3 | Close both by 31-Oct; add PO-to-invoice matching for freight; BriQs finance team |
| Action | Owner | Due | Status | Measure of done |
|---|---|---|---|---|
| Term sheet for a EUR 250k inventory facility (or 60-day terms with Foshan Crestware) so the FY2027 peak build is funded without breaching the buffer | CEO | 2027-03-31 | Open | Signed facility or amended supplier terms before the Jun-27 deposits |
| Cut Tableware and Storage purchasing: cancel or defer PO-2026-043 and run a Q4 bundle promotion to bring both categories under 120 days of cover by Dec-26 | Head of Ecommerce | 2026-10-15 | Open | DIO under 120 days on the Product_Contribution scorecard |
| Weekly Q4 stock watch on Cookware and Knives against PO-2026-024, 025, 026 and 034 ETAs, with an air-freight fallback priced by 30-Sep | Operations and Supply Chain Manager | 2026-09-30 | In progress | Cover never below 30 days through December |
| Paid media rules: Meta and Google capped at the CM2 breakeven CAC by campaign, weekly CAC and ROAS reporting, 10% of budget moved to retention | Performance Marketing Manager | 2026-10-01 | Open | Shopify CAC back under EUR 23 by Nov-26 |
| Walmart go or no-go review at 900 orders a month; until then Walmart Connect spend capped at 12% of net revenue | Marketplace Specialist | 2026-11-15 | Open | Decision minuted with the Q4 trading numbers |
| Approval owner and monthly cap on content, recruitment and contractor spend; over-cap requests to the CEO in writing | CEO | 2026-09-30 | Open | Opex variance on those three lines at zero from October |
| Close the Amazon FBA reimbursement claim (EUR 4,120) and the disputed Northsea invoice (EUR 2,000); add freight invoice matching to the AP checklist | BriQs finance team | 2026-10-31 | In progress | Both items off the aging, checklist updated |
| Downside contingency plan written with KPI triggers (CM2 %, CAC, cash headroom) and the five cash levers on Cash_13W in priority order | BriQs CFO | 2026-10-15 | Open | Plan approved by the CEO and attached to the October pack |
| Qualify a second cookware supplier and obtain samples; target 30% of FY2027 Cookware FOB | Operations and Supply Chain Manager | 2027-02-28 | Open | Supplier qualified with a first PO placed |
How the model works
1. Actual months are typed once, on Inputs_Actuals. Every monthly sheet carries an A or F flag in row 5 and the standard switch =IF(flag="A", input, driver). Adding a month means pasting inputs and changing one cell (last actual month on Assumptions). 2. Forecast volumes are bottom-up: a deseasonalised run-rate from the latest actual months, times seasonality, times the scenario growth rate, split into categories by the latest mix. Prices and landed unit costs roll forward at scenario rates. 3. Costs are driver-based per channel (payment and referral fees, FBA and WFS fees, storage with a peak multiplier, carrier and 3PL per order, paid media as a share of revenue) and restated by category through allocation keys that tie back to the channel totals. 4. Working capital is built from schedules rather than ratios: receivables from settlement lags per platform, inventory from a days-of-cover purchasing policy layered on the committed PO register (deposits and balances on register dates for committed orders, lead-time phasing for uncommitted ones), payables by supplier group, VAT quarterly, payroll taxes monthly, corporate tax on cumulative profit at the two Dutch brackets. 5. The cash flow statement is built indirectly and then rebuilt directly from the cash line of each schedule; the two must agree every month, which is what catches a missing cash line. 6. The 13-week forecast phases the monthly model amounts into weeks with an explicit rule per line and reconciles its week-13 cash plus the remaining December flows back to the December balance sheet.
Simplifications and what a client build replaces
- Forecast payouts, supplier payments and VAT settlement are sized by lag and DPO assumptions; actual months use bank figures.
- Category allocation of discounts, refunds, fees and paid media uses gross sales share; a client build uses SKU-level fee reports and campaign attribution.
- Unit costs roll forward from the last actual month at a cost inflation driver; a client build takes weighted average cost from the inventory sub-ledger.
- Uncommitted purchases beyond the horizon are assumed equal to the last modelled month for lead-time phasing.
- Corporate income tax accrues on cumulative profit at the two NL brackets with no deferred tax; the budget uses a flat 19%.
- Inventory location shares (FBA, WFS, 3PL) are memo assumptions.
- The information-needed list on the Guide sheet and in section 7 of the CFO report names the source documents that convert each simplification into a fact.
Conventions
Blue on yellow = input, black = formula, green = link from another sheet. Revenue and receipts positive; costs, payments and deductions negative on the P&L, channel and settlement sheets. No hard-coded numbers inside formulas: constants live on Assumptions, Inputs_Actuals, Budget_FY26 or labelled helper cells. Arial throughout; BriQs colours; fit for print in landscape.
Alderway Home B.V.
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