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Dear students, let me introduce our fictional company 'Phở Perfect', a growing restaurant chain specializing in authentic Vietnamese phở. Founded in Ho Chi Minh City, we currently have 5 locations across Southern Vietnam. We'll use this company's financial data to understand how different business decisions impact profitability.

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Revenue:
- Food Sales: 12,000,000,000 VND
- Beverage Sales: 3,000,000,000 VND
Total Revenue: 15,000,000,000 VND

Expenses:
- Cost of Goods Sold: 6,000,000,000 VND
- Labor Costs: 3,750,000,000 VND
- Rent: 1,500,000,000 VND
- Utilities: 750,000,000 VND
- Marketing: 500,000,000 VND
- Other Expenses: 1,000,000,000 VND
Total Expenses: 13,500,000,000 VND

Net Profit: 1,500,000,000 VND

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Scenario 1: Increased Marketing Campaign

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Scenario 1: Increased Marketing Campaign

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Task: Phở Perfect is considering increasing its marketing budget by 400,000,000 VND. Market research suggests this could increase revenue by 8%. Create a revised income statement showing the impact.

Consider:
- How will increased customer flow affect COGS?
- Will we need additional staff?
- What's the net impact on profit?

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Task: Due to rising ingredient costs, we're considering a 10% price increase across all menu items. However, we estimate this might reduce customer volume by 5%. Create a revised income statement that shows the net effect.

Analyze:
- How does this affect total revenue?
- What happens to COGS with reduced volume?
- Calculate the new profit margin.

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Task: We're planning to open a new location in Hanoi. This requires:
- Initial investment: 3,000,000,000 VND
- Expected revenue increase: 20%
- Additional fixed costs: 2,500,000,000 VND/year

Create a projected income statement for the first year of operation with the new location.

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Please submit your work as follows:
1. Create three separate income statements (one for each scenario)
2. Include brief explanations for your calculations
3. Add a conclusion about which scenario you recommend and why
4. Submit your Excel file through our class portal

Deadline: Next week's class

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1. Review the Income Statement template shared in class
2. Use the Financial Analysis Calculator in the Excel sheet
3. Reference Chapter 4 in your textbook about Financial Statement Analysis
4. Don't forget to use percentage change formulas!

Come see me during office hours if you need help!

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Let's consider the increased marketing budget scenario:Original Revenue: 15,000,000,000 VNDExpected Increase in Revenue: 8% of 15,000,000,000 VND = 1,200,000,000 VNDNew Revenue: 16,200,000,000 VNDOriginal Marketing Expense: 500,000,000 VNDAdditional Marketing Expense: 400,000,000 VNDNew Total Marketing Expense: 900,000,000 VNDOther Expenses remain constant.Net Impact on Profit: (New Revenue - Total Expenses) - (Original Revenue - Original Expenses)