Natureview Farm Student Spreadsheet Supplement
Courseware 920574
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Created 1/8/2020
Exhibit 1 Natureview Farm Income Statement, 1999
Revenuesa $13,000,000 100% Revenues
Cost of Goods Soldb $8,190,000 63%
Gross Profit $4,810,000 37%
Expenses
Administration/Freight $2,210,000 17%
Sales $1,560,000 12%
Marketing $390,000 3%
Research & Development $390,000 3%
Net Income $260,000 2%
Exhibit 2 Yogurt Market Share by Packaging Segment, 1999 (Supermarket channel, in % U.S. dollars)
Dollar Share Dollar Sales Change vs. Prior Year
8-oz. cups and smaller 74% 3%
Children’s multipacks 9% 12.50%
32-oz. cups 8% 2%
Other 9% NC
100%
Yogurt Market Share by Region, 1999 (Supermarket channel, in % U.S. dollars)
Dollar Share No. of Retailers in the Region
in the Region
Northeast 26% 25
Midwest 22% 30
Southeast 25% 33
West 27% 17
100%
el, in % U.S. dollars)
Exhibit 3 Yogurt Production Costs and Retail Prices by Channel
Natural Foods Channel Average Retail Price
8-ounce (oz.) cup $0.88
32-oz. cup $3.19
4- oz. cup multipack $3.35
Supermarket Channel Average Retail Price
8-oz. cup $0.74
32-oz. cup $2.70
4-oz. cup multipack $2.85
Exhibit 5 Yogurt Market Share by Brand, 1999
Supermarket Channel
Dannon 33%
Yoplait 24%
Others 23%
Private Label 15%
Columbo 5%
100%
Natural Foods Channel
Natureview Farm 24%
Brown Cow 15%
Horizon Organic 19%
White Wave 7%
Others 35%
100%
Exhibit 6 Sales Projections for Natureview's Strategic Options
Option Action Anticipated Incremental Retail Un
1 Expand 6 SKUs of the 8-oz. size into eastern and western supermarket regions 35,000,000
2 Expand 4 SKUs of the 32-oz. size nationally into supermarket channel 5,500,000
3 Introduce 2 children’s multipacks into natural foods channel 1,800,000
ticipated Incremental Retail Unit Sales
