Profitability Analysis
Account-based and costing-based views of the same postings, reconciled to the ledger with no balancing plug.
Gross Margin41.2%
On October revenue
Contribution MarginJMD 21,800,000
Contribution margin I
Unreconciled DifferenceJMD 0
No balancing plug
Same posting, reconciled to the ledger.
Market segments
October revenue sums to JMD 52,912,621.
| Segment ID | Parish | Service Type | Plan | Customer Segment | Channel | Island Zone | Revenue | Margin % | Entity | |
|---|---|---|---|---|---|---|---|---|---|---|
| SEG-01 | Kingston | Fiber | Unlimited 100 | Residential | Retail store | Metro | JMD 8,400,000 | 44.0% | Seiretsu Jamaica | |
| SEG-02 | St. Andrew | Fiber | Unlimited 100 | Residential | Door to door | Metro | JMD 6,200,000 | 43.2% | Seiretsu Jamaica | |
| SEG-03 | Manchester | Fiber | Unlimited 50 | Residential | Field crew | Parish | JMD 3,800,000 | 41.8% | Seiretsu Jamaica | |
| SEG-04 | Clarendon | Fiber | Business 200 | Business | Account team | Parish | JMD 4,600,000 | 46.1% | Seiretsu Jamaica | |
| SEG-05 | St. Catherine | Fiber | Business 200 | Business | Account team | Corridor | JMD 5,100,000 | 45.4% | Seiretsu Jamaica | |
| SEG-06 | St. James | Mobile | Prepaid | Residential | Retail store | North coast | JMD 4,250,000 | 38.6% | Seiretsu LLC | |
| SEG-07 | Portland | Mobile | Prepaid | Residential | Agent | North coast | JMD 2,180,000 | 36.2% | Seiretsu LLC | |
| SEG-08 | St. Ann | Mobile | Postpaid | Residential | Retail store | North coast | JMD 3,640,000 | 40.1% | Seiretsu LLC | |
| SEG-09 | Westmoreland | Mobile | Postpaid | Business | Account team | Parish | JMD 2,410,000 | 39.4% | Seiretsu LLC | |
| SEG-10 | St. Elizabeth | Mobile | Wholesale | Business | Carrier desk | Parish | JMD 3,900,000 | 28.0% | Seiretsu Jamaica Seiretsu LLC | |
| SEG-11 | St. Mary | Fiber | Business 100 | Business | Account team | North coast | JMD 2,900,000 | 42.6% | Seiretsu Jamaica | |
| SEG-12 | Hanover | Mobile | Prepaid | Residential | Agent | Parish | JMD 2,112,621 | 35.5% | Seiretsu LLC | |
| SEG-13 | Kingston | Mobile | Postpaid | Business | Account team | Metro | JMD 3,420,000 | 41.0% | Seiretsu LLC |
No records match this filter.
Contribution steps
Tie-out
Each step equals the one above it less the next deduction.
| Step | Amount |
|---|---|
| Gross Revenue | JMD 52,912,621 |
| Variable Cost | JMD 31,112,621 |
| Contribution Margin I | JMD 21,800,000 |
| Direct Fixed Cost | JMD 8,400,000 |
| Contribution Margin II | JMD 13,400,000 |
| Allocated Overhead | JMD 6,130,000 |
| Operating Result | JMD 7,270,000 |
Contribution steps
Tie-out
Each step equals the one above it less the next deduction.
| Step | Amount |
|---|---|
| Gross Revenue | JMD 52,912,621 |
| Variable Cost | JMD 30,400,000 |
| Contribution Margin I | JMD 22,512,621 |
| Direct Fixed Cost | JMD 9,112,621 |
| Contribution Margin II | JMD 13,400,000 |
| Allocated Overhead | JMD 6,130,000 |
| Operating Result | JMD 7,270,000 |
Ledger reconciliation
Live
Management accounting totalJMD 7,270,000
Financial accounting totalJMD 7,270,000
DifferenceJMD 0
Differences and causes
The two causes offset. No balancing plug.
| Cause | Amount | Link |
|---|---|---|
| Timing | JMD 180,000 | Subledger Accounting |
| Unposted Allocation | JMD -180,000 | Cost Centre Accounting |
| Statistical Item | JMD 0 | Cost Element Accounting |
No balancing plug.
Characteristics
Island Zone is defined for this tenant. Toggles flip on the row.
| Name | Type | Derivation | Enabled | |
|---|---|---|---|---|
| Parish | Standard | Auto-derived on posting | ||
| Service Type | Standard | Auto-derived on posting | ||
| Plan | Standard | Auto-derived on posting | ||
| Customer Segment | Standard | Auto-derived on posting | ||
| Channel | Standard | Auto-derived on posting | ||
| Island Zone | Tenant-defined | Auto-derived on posting |
No records match this filter.