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Costuri SRL 2023: Previziuni Vânzări

The document presents sales forecasts and cost projections for a smoothie and chia pudding business over 12 months and 5 years. It forecasts increasing monthly sales and unit volumes for the two products. It also provides estimates of direct costs, operating expenses, and staffing needs. The business is projected to have initial losses followed by profits in subsequent years as sales increase.

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Mari Zbarcea
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© © All Rights Reserved
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96 views26 pages

Costuri SRL 2023: Previziuni Vânzări

The document presents sales forecasts and cost projections for a smoothie and chia pudding business over 12 months and 5 years. It forecasts increasing monthly sales and unit volumes for the two products. It also provides estimates of direct costs, operating expenses, and staffing needs. The business is projected to have initial losses followed by profits in subsequent years as sales increase.

Uploaded by

Mari Zbarcea
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd

PREVIZIONAREA VANZARILOR

Luna 1 Luna 2
Vanzari unitare
Smoothie 0.00 RON 660.00 RON 930.00 RON
Budincă chia 0.00 RON 390.00 RON 510.00 RON
Total vanzari unitare 1,050.00 RON 1,440.00 RON
Preturi unitare
Smoothie 15.00 RON 15.00 RON
Budincă chia 17.00 RON 17.00 RON
Total Vanzari 16,530.00 22,620.00
Costuri directe unitare
Smoothie 0.00 RON 3.00 RON 3.00 RON
Budincă chia 0.00 RON 3.50 RON 3.50 RON
Costuri directe vanzari
Smoothie 1,980.00 RON 2,790.00 RON
Budincă chia 1,365.00 RON 1,785.00 RON
Subtotal Costuri directe
3,345.00 RON 4,575.00 RON
vanzari

PREVIZIONAREA An 1 An 2 An 3
VANZARILOR
Vanzari unitare
Smoothie 14,340.00 RON 15,220.00 RON 16,400.00 RON
Budincă chia 8,010.00 RON 9,100.00 RON 10,020.00 RON
Total vanzari unitare 22,350.00 RON 24,320.00 RON 26,420.00 RON
Preturi unitare
Smoothie 15 RON 15 RON 15 RON
Budincă chia 17 RON 17 RON 17 RON
Vanzari
Smoothie 215,100.00 RON 228,300.00 RON 246,000.00 RON
Budincă chia 136,170.00 RON #VALUE! #VALUE!
Total vanzari 351,270.00 RON #VALUE! #VALUE!

Costuri directe unitare

Smoothie 3.00 RON 3.00 RON 3.00 RON


Budincă chia 3.50 RON 3.50 RON 3.50 RON
Costuri directe vanzari
Smoothie 43,020.00 RON 45,660.00 RON 49,200.00 RON
Budincă chia 28,035.00 RON 31,850.00 RON 35,070.00 RON
Subtotal costuri directe
71,055.00 RON 77,510.00 RON 84,270.00 RON
vanzari
Luna 3 Luna 4 Luna 5 Luna 6

1,110.00 RON 1,290.00 RON 1,290.00 RON 1,290.00 RON


600.00 RON 720.00 RON 720.00 RON 720.00 RON
1,710.00 RON 2,010.00 RON 2,010.00 RON 2,010.00 RON

15.00 RON 15.00 RON 15.00 RON 15.00 RON


17.00 RON 17.00 RON 17.00 RON 17.00 RON
26,850.00 31,590.00 31,590.00 31,590.00

3.00 RON 3.00 RON 3.00 RON 3.00 RON


3.50 RON 3.50 RON 3.50 RON 3.50 RON

3,330.00 RON 3,870.00 RON 3,870.00 RON 3,870.00 RON


2,100.00 RON 2,520.00 RON 2,520.00 RON 2,520.00 RON

5,430.00 RON 6,390.00 RON 6,390.00 RON 6,390.00 RON

An 4 An 5

17,000.00 RON 17,900.00 RON


10,400.00 RON 10,700.00 RON
27,400.00 RON 28,600.00 RON

15 RON 15 RON
17 RON 17 RON

255,000.00 RON 268,500.00 RON


#VALUE! #VALUE!
#VALUE! #VALUE!

3.00 RON 3.00 RON


3.50 RON 3.50 RON

51,000.00 RON 53,700.00 RON


36,400.00 RON 37,450.00 RON

87,400.00 RON 91,150.00 RON


Luna 7 Luna 8 Luna 9 Luna 10

1,290.00 RON 1,320.00 RON 1,290.00 RON 1,290.00 RON


720.00 RON 750.00 RON 720.00 RON 720.00 RON
2,010.00 RON 2,070.00 RON 2,010.00 RON 2,010.00 RON

15.00 RON 15.00 RON 15.00 RON 15.00 RON


17.00 RON 17.00 RON 17.00 RON 17.00 RON
31,590.00 32,550.00 31,590.00 31,590.00

3.00 RON 3.00 RON 3.00 RON 3.00 RON


3.50 RON 3.50 RON 3.50 RON 3.50 RON

3,870.00 RON 3,960.00 RON 3,870.00 RON 3,870.00 RON


2,520.00 RON 2,625.00 RON 2,520.00 RON 2,520.00 RON

6,390.00 RON 6,585.00 RON 6,390.00 RON 6,390.00 RON


Luna 11 Luna 12

1,290.00 RON 1,290.00 RON


720.00 RON 720.00 RON
2,010.00 RON 2,010.00 RON

15.00 RON 15.00 RON


17.00 RON 17.00 RON
31,590.00 31,590.00

3.00 RON 3.00 RON


3.50 RON 3.50 RON

3,870.00 RON 3,870.00 RON


2,520.00 RON 2,520.00 RON

6,390.00 RON 6,390.00 RON


PLANUL CU PERSONALUL
Luna 1 Luna 2 Luna 3
Manager 0% 5,983.00 RON 5,983.00 RON 5,983.00 RON
Barmani 0% 4,273.00 RON 4,273.00 RON 4,273.00 RON
Ospatar 0% 3,409.00 RON 3,409.00 RON 3,409.00 RON
Livrator PART-TIME 0% 2,508.00 RON 2,508.00 RON 2,508.00 RON
Total personal 5 5 5

PLANUL CU PERSONALUL An 1 An 2 An 3 An 4
Manager RON 71,796 RON 71,796 RON 71,796 RON 71,796
Barmani x2 102,552.00 RON 94,006.00 RON 85,460.00 RON 76,914.00 RON
Ospatari 40,908.00 RON 40,908.00 RON 40,908.00 RON 40,908.00 RON
Livrator Part-time 30,096.00 RON 30,096.00 RON 30,096.00 RON 30,096.00 RON
Total personal 5 5 5 5
Total salarizare 245,352 236,806 228,260 219,714
Luna 4 Luna 5 Luna 6 Luna 7 Luna 8 Luna 9 Luna 10
5,983.00 RON 5,983.00 RON 5,983.00 RON 5,983.00 RON 5,983.00 RON 5,983.00 RON 5,983.00 RON
4,273.00 RON 4,273.00 RON 4,273.00 RON 4,273.00 RON 4,273.00 RON 4,273.00 RON 4,273.00 RON
3,409.00 RON 3,409.00 RON 3,409.00 RON 3,409.00 RON 3,409.00 RON 3,409.00 RON 3,409.00 RON
2,508.00 RON 2,508.00 RON 2,508.00 RON 2,508.00 RON 2,508.00 RON 2,508.00 RON 2,508.00 RON
5 5 5 5 5 5 5

An 5
RON 71,796
68,368.00 RON
40,908.00 RON
30,096.00 RON
5
211,168
Luna 11 Luna 12
5,983.00 RON 5,983.00 RON
4,273.00 RON 4,273.00 RON
3,409.00 RON 3,409.00 RON
2,508.00 RON 2,508.00 RON
5 5
PRESUPUNERI GENERALE
(FINANCIAR)
Luna 1 Luna 2 Luna 3 Luna 4 Luna 5 Luna 6 Luna 7
Rata dobanzii 6,99% 6,99% 6,99% 6,99% 6,99% 6,99% 6,99%
Rata impozitarii 15,52% 15,51% 15,50% 15,49% 15,48% 15,47% 15,46%
Altele 0 0 0 0 0 0 0
Luna 8 Luna 9 Luna 10 Luna 11 Luna 12
6,99% 6,99% 6,99% 6,99% 6,99%
15,45% 15,44% 15,43% 15,42% 15,41%
0 0 0 0 0
CONTUL DE PROFIT SI PIERDERE
Luna 1 Luna 2 Luna 3
Vanzari 16,530.00 RON 22,620.00 RON 26,850.00 RON
Cost direct vanzari 3.345 4.575 5.430
Altele 0.00 RON 0.00 RON 0.00 RON
Cost total vanzari 3.345 4,575.00 RON 5,430.00 RON
Marja bruta 13,185.00 RON 22,615.43 RON 26,844.57 RON
Marja bruta % 0.80 RON 1.00 RON 1.00 RON

Cheltuieli
Amortizare 4,500.00 RON 4,500.00 RON 4,500.00 RON
Utilitati 300.00 RON 300.00 RON 300.00 RON
Taxe salarii 6,037.00 RON 6,037.00 RON 6,037.00 RON
Altele 0.00 RON 0.00 RON 0.00 RON
Total Cheltuieli operationale 29,958.00 RON 29,958.00 RON 29,958.00 RON

Profit inainte de plata dobanzii si a


taxelor (EBIT) 16,773.00 RON 11,913.00 RON 3,113.43 RON

Profit inainte de dobanzi, taxe,


depreciere si amortizare (EBITDA) 12,273.00 RON 7,413.00 RON -1,386.57 RON
Cheltuieli cu dobanda 436.00 RON 430.00 RON 424.00 RON
Impozite platite -3,512.00 RON -2,461.00 RON 1,200.00 RON
Profit net -13,728.00 RON -7,638.00 RON -3,400.00 RON
Profit net/Vanzari -83,04% -33,76% -12,66%

CONTUL DE PROFIT SI PIERDERE


An 1 An 2 An 3
Vanzari 351,270.00 RON 383,000.00 RON 416,340.00 RON
Cost direct vanzari 6,585.00 RON 77,510.00 RON 84,270.00 RON
0 0.00 RON 0.00 RON 0.00 RON
Cost total vanzari 67,710.00 RON 77,510.00 RON 84,270.00 RON
Marja bruta 344,685.00 RON 305,490.00 RON 332,070.00 RON
Marja bruta % 0.98 RON 0.80 RON 0.80 RON
Cheltuieli 200,100.00 RON 210,780.00 RON 241,300.00 RON
Deprecierea activelor 54,000.00 RON 54,000.00 RON 54,000.00 RON
Utilitati 3,600.00 RON 3,700.00 RON 3,750.00 RON
Taxe salarii 72,444.00 RON 72,456.00 RON 73,100.00 RON
Altele 0.00 RON 0.00 RON 0.00 RON
Total Cheltuieli operationale 359,496.00 RON 360,100.00 RON 362,000.00 RON
Profit inainte de plata dobanzii si a
taxelor (EBIT) 14,811.00 RON 54,610.00 RON 29,930.00 RON
Profit inainte de dobanzi, taxe,
depreciere si amortizare (EBITDA) -39,189.00 RON 610.00 RON -24,070.00 RON
Cheltuieli cu dobanda 4,826.00 RON 4,256.00 RON 2,884.00 RON
Impozite platite 7,107.00 RON 9,250.00 RON 10,834.00 RON
Profit net -11,084.00 RON 19,900.00 RON 35,844.00 RON
Profit net/Vanzari -3.11% 5,19% 8,60%
Luna 4 Luna 5 Luna 6 Luna 7 Luna 8 Luna 9
31,590.00 RON 31,590.00 RON 31,590.00 RON 31,590.00 RON 32,550.00 RON 31,590.00 RON
6.390 6.390 6.390 6.390 6,585.00 RON 6.390
0.00 RON 0.00 RON 0.00 RON 0.00 RON 0.00 RON 0.00 RON
6,390.00 RON 6,390.00 RON 6,390.00 RON 6,390.00 RON 6,585.00 RON 6,390.00 RON
31,583.61 RON 31,583.61 RON 31,583.61 RON 31,583.61 RON 25,965.00 RON 31,583.61 RON
1.00 RON 1.00 RON 1.00 RON 1.00 RON 0.80 RON 1.00 RON

4,500.00 RON 4,500.00 RON 4,500.00 RON 4,500.00 RON 4,500.00 RON 4,500.00 RON
300.00 RON 300.00 RON 300.00 RON 300.00 RON 300.00 RON 300.00 RON
6,037.00 RON 6,037.00 RON 6,037.00 RON 6,037.00 RON 6,037.00 RON 6,037.00 RON
0.00 RON 0.00 RON 0.00 RON 0.00 RON 0.00 RON 0.00 RON
29,958.00 RON 29,958.00 RON 29,958.00 RON 29,958.00 RON 29,958.00 RON 29,958.00 RON

-1,625.61 RON -1,625.61 RON -1,625.61 RON -1,625.61 RON 3,993.00 RON -1,625.61 RON

-6,125.61 RON -6,125.61 RON 258.00 RON -6,125.61 RON -507.00 RON -6,125.61 RON
418.00 RON 412.00 RON 406.00 RON 399.00 RON 393.00 RON 387.00 RON
1,320.00 RON 1,320.00 RON 1,320.00 RON 1,320.00 RON 1,320.00 RON 1,320.00 RON
1,523.00 RON 1,523.00 RON 1,523.00 RON 1,523.00 RON 1,498.00 RON 1,523.00 RON
0.05 RON 0.05 RON 0.05 RON 0.05 RON 0.05 RON 0.05 RON

An 4 An 5
431,800.00 RON 450,400.00 RON
87,400.00 RON 91,150.00 RON
0.00 RON 0.00 RON
87,400.00 RON 91,150.00 RON
344,400.00 RON 359,250.00 RON
0.80 RON 0.80 RON
254,500.00 RON 267,920.00 RON
38,000.00 RON 39,000.00 RON
3,800.00 RON 3,800.00 RON
73,100.00 RON 74,600.00 RON
0.00 RON 0.00 RON
384,332.00 RON 400,100.00 RON

39,932.00 RON 40,850.00 RON


1,932.00 RON 1,850.00 RON
1,805.00 RON 650.00 RON
12,320.00 RON 14,600.00 RON
46,390.00 RON 60,200.00 RON
10,74% 13,36%
Luna 10 Luna 11 Luna 12
31,590.00 RON 31,590.00 RON 31,590.00 RON
6.390 6.390 6.390
0.00 RON 0.00 RON 0.00 RON
6,390.00 RON 6,390.00 RON 6,390.00 RON
31,583.61 RON 31,583.61 RON 31,583.61 RON
1.00 RON 1.00 RON 1.00 RON

4,500.00 RON 4,500.00 RON 4,500.00 RON


300.00 RON 300.00 RON 300.00 RON
6,037.00 RON 6,037.00 RON 6,037.00 RON
0.00 RON 0.00 RON 0.00 RON
29,958.00 RON 29,958.00 RON 29,958.00 RON

-1,625.61 RON -1,625.61 RON -1,625.61 RON

-6,125.61 RON -6,125.61 RON -6,125.61 RON


380.00 RON 374.00 RON 367.00 RON
1,320.00 RON 1,320.00 RON 1,320.00 RON
1,523.00 RON 1,523.00 RON 1,523.00 RON
0.05 RON 0.05 RON 0.05 RON
FLUXUL DE NUMERAR
Luna 1 Luna 2 Luna 3 Luna 4
Numerar din vanzari RON 16.530 RON 22.620 RON 26.850 RON 31.590
Subtotal Numerar din
operatiuni curente 16,530.00 RON 22,620.00 RON 26,850.00 RON 31,590.00 RON

Cheltuieli din operatiuni


curente
Cheltuieli numerar 19,400.00 RON 20,122.00 RON 20,680.00 RON 21,333.00 RON
Plata facturi 915.00 RON 1,602.00 RON 2,700.00 RON 4,590.00 RON

Subtotal cheltuieli numerar 20,315.00 RON 21,724.00 RON 23,380.00 RON 25,923.00 RON

Flux de numerar net -3,785.00 RON 896.00 RON 3,470.00 RON 5,667.00 RON
Sold de numerar RON 50.000 RON 57.200 RON 61.307 RON 73.524
Luna 5 Luna 6 Luna 7 Luna 8 Luna 9
RON 31.590 RON 31.590 RON 31.590 RON 32.550 RON 31.590

31,590.00 RON 31,590.00 RON 31,590.00 RON 32,550.00 RON 31,590.00 RON

21,720.00 RON 21,720.00 RON 21,720.00 RON 21,720.00 RON 21,720.00 RON
5,830.00 RON 7,777.00 RON 9,125.00 RON 9,125.00 RON 9,125.00 RON

27,550.00 RON 29,497.00 RON 30,845.00 RON 30,845.00 RON 30,845.00 RON

4,040.00 RON 2,093.00 RON 745.00 RON 1,705.00 RON 745.00 RON
RON 79.983 RON 86.398 RON 102.542 RON 110.900 RON 111.200
Luna 10 Luna 11 Luna 12
RON 31.590 RON 31.590 RON 31.590

31,590.00 RON 31,590.00 RON 31,590.00 RON

21,720.00 RON 21,720.00 RON 21,720.00 RON


9,125.00 RON 9,125.00 RON 9,125.00 RON

30,845.00 RON 30,845.00 RON 30,845.00 RON

745.00 RON 745.00 RON 745.00 RON


RON 121.855 RON 122.800 RON 125.000
ANALIZA INDICATORILOR FINANCIARI Anul 1 Anul 2 Anul 3 Anul 4
Cresterea vanzarilor 0.00% 7,63% 8,70% 3,71%
Procent din Total Active
Alte Active Circulante 0,00% 3,16% 4,85% 5,09%
Total Active Circulante 83,21% 87,33% 91,72% 93,01%
Active imobilizate 16,79% 9,51% 3,43% 1,9%
Total Active 100.00% 100.00% 100.00% 100.00%
Datorii sub 1 an 9,30% 8,25% 10,84% 20,17%
Datorii peste 1 an 78,42% 62,55% 47,04% 30,62%
Total Datorii 87,72% 70,80% 57,88% 50,79%
Situatia Neta 12,28% 29,20% 42,12% 49,21%
Procent din Vanzari
Productia vanduta 100.00% 100.00% 100.00% 100.00%
Rezultatul brut 80,03% 79,76% 79,75% 79,75%
Cheltuieli cu materiile prime si
materialele consumabile 81,34% 71,09% 68,22% 68,15%
Cheltuieli cu publicitatea 2,13% 4,72% 4,19% 4,52%
Profit inainte de plata dobanzilor si a
impozitelor 4,89% 7,26% 7,82% 8,91%
Venitul din exploatare 7,79% 18,29% 23,20% 25,58%
Alti indicatori
Marja de profit net -3.11% 5,19% 8,60% 10,74%
Rata rentabilitatii financiare 20.03% 29,37% 36,18% 34,69%
Indicatori de activitate
Plati de efectuat catre furnizori 9,82 11,06 12,23 12,23
Termen de plata 27 27 29 27
Rotatia activului total 2,16 2,62 3,35 4,82
Indicatori de risc/datorii
Indicatorul gradului de indatorare 1,63 1,23 0,95 0,62
Datorii curente/Datorii Totale 0,12 0,16 0,20 0,35
Indicatori de lichiditate
Fondul de rulment net 6.153 RON 8.201 RON 15.828 RON 31.468 RON
Rata castig operational pe dobanzi 2,45 4,12 5,68 7,92
Indicatori suplimentari
Total active/Vanzari 0.36 0.33 0.35 0.37
Datorii curente/Total active 7% 7% 7% 8%
Indicatorul Test acid 13,33 14,76 15,92 17,04
Anul 5
4,31%

5,20%
110,84%
-16,04%
100.00%
33,42%
16,02%
49,44%
50,56%

100.00%
79,76%

67,01%
3,92%

9,82%
29,93%

13,36%
38,68%

13,17
29
5,20

0,34
0,52

47.938 RON
9,70

0.39
8%
17,55
STARTUP Column1
Cerinte
Cheltuieli infiintare
Taxe (Juridic, Contabilitate, Consultanta) 2,800.00 RON
Renovatii cladire 1,000.00 RON
Cheltuieli echipamente 55,000.00 RON
Altele 1,000.00 RON
Cheltuieli totale infiintare 59,800.00 RON
Active start-up
Numerar necesar 50,000.00 RON
Alte active circulante 10,000.00 RON
Active imobilizate 68,000.00 RON
Total Active 128,000.00 RON
Total necesitati 187,800.00 RON
Finantare start-up
Cheltuieli de finantat RON 59.800
Active de finantat RON 128.000
Finantare totala necesara RON 187.800
Active
Active non-cash RON 78.000
Necesitati cash RON 50.000
Numerar suplimentar strans RON 0
Soldul de numerar la inceput RON 50.000
Total Active RON 128.000
Pasive
Credite sub 1 an RON 0
Credite peste 1 an RON 75.000
Datorii furnizori RON 0
Alte pasive fara dobanda RON 0
Pasive totale 75,000.00 RON
Capital
Investitii planificate
Abduraman 41,666.66 RON
Calinov 41,666.66 RON
Zbarcea 41,666.66 RON
Cheltuieli aditionale investiii 0.00 RON
Investitii totale planificate 124,999.98 RON
Cheltuieli la infiintare RON 59.800
Total Capital 65,200.00 RON
Total Capital si Pasive 140,200.00 RON
Total Finantare 199,999.98 RON
Vânzări Profit brut Profit net
An 1 351270 280215 -11084
An 2 383000 305490 19900
An 3 416340 332070 35844
An 4 431800 344400 46390
An 5 450400 359250 60200

Grafic 1 Elemente cheie


500000
140000
400000
120000
300000
Vânzări 100000
200000 Profit brut
80000
Profit net
100000 60000

40000
0
An 1 An 2 An 3 An 4 An 5
20000
-100000
0
Moneda: RON C

Vanzari lunare
Luna 1 Luna 2 Luna 3 Luna 4 Luna 5 Luna 6
Smoothie 660 930 1110 1290 1290 1290
Budincă chia 390 510 600 720 720 720
Moneda: RON

Grafic 3 Vânzări lunare


Luna 12
Luna 11
Luna 10
Luna 9
Luna 8
Luna 7
Luna 6 Budincă
Luna 5 Smooth
Luna 4
Luna 3
Luna 2
Luna 1
0
200
400
600
800
1000
1200
1400
Luna 1
0
200
400
600
800
1000
1200
1400

Numerar
Luna 1 Luna 2 Luna 3 Luna 4 Luna 5 Luna 6
Flux de numerar net -3785 896 347 5667 404 2093
Soldul de numerar 50000 57200 61307 73524 79983 86398
Moneda: RON

Grafic 5 Fluxul de numerar


140000

120000

100000

80000 Flux de numerar net


Soldul de numerar
60000

40000

20000

0
Luna 1 Luna 2 Luna 3 Luna 4 Luna 5 Luna 6 Luna 7 Luna 8 Luna 9 Luna Luna Luna
10 11 12
-20000
Startup
Cheltuieli 59800
Active 128000
Investiții 125000
Credite 75000
Moneda:RON

Grafic 2 Finanțare Startup


140000

120000

100000

80000

60000

40000

20000

0
Cheltuieli Active Investiții Credite

Vanzari anuale
Luna 7 Luna 8 Luna 9 Luna 10 Luna 11 Luna 12
1290 1320 1290 1290 1290 1290 Smoothie
720 750 720 720 720 720 Budincă de chia
Moneda: RON

Grafic 4
20000
18000
16000
14000
Budincă chia 12000
Smoothie
10000
8000
6000
4000
2000
0
1400 An 1 An 2 A
6000
4000
2000
0
1400 An 1 An 2 A

Luna 7 Luna 8 Luna 9 Luna 10 Luna 11 Luna 12


745 745 745 745 745 745
102542 110900 111200 121855 122800 125000

Flux de numerar net


Soldul de numerar
An 1 An 2 An 3 An 4 An 5
14340 15220 16400 17000 17900
8010 9100 10020 10400 10700

Grafic 4 Vânzări anuale


0
0
0
0
0 Smoothie
Budincă de chia
0
0
0
0
0
0
An 1 An 2 An 3 An 4 An 5
0
0
0
0
An 1 An 2 An 3 An 4 An 5

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