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[]
[]
[null,null,null,"SAI PLATFORM"]
[]
[]
[]
[]
[null,null,null,"Financial Tool for Sustainable Farming, for Arable Crops 1.0"]

{"sheet":"1. Fact Sheet","index":1,"n_rows":103,"n_cols":9,"rows_kept":103,"cut":false,"hidden":true,"merged":[[107,4,107,9],[5,4,7,9],[0,4,3,9],[103,4,103,9],[105,4,105,9],[106,4,106,9],[104,4,104,9]]}
[null,null,null,null,"FARM FACT SHEET"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,"FARMER"]
[]
[null,null,null,null,"FARM NAME"]
[]
[null,null,null,null,"COUNTRY"]
[null,null,null,null,"REGION"]
[]
[null,null,null,null,"CURRENCY",null,"£",null,"SELECT CURRENCY"]
[null,null,null,null,null,null,"£"]
[null,null,null,null,null,null,"$"]
[null,null,null,null,null,null,"€"]
[null,null,null,null,"CONTACT DETAILS"]
[null,null,null,null,"Address"]
[]
[]
[]
[]
[null,null,null,null,"Telephone"]
[]
[null,null,null,null,"Email"]
[]
[]
[]
[null,null,null,null,"BUSINESS STRUCTURE"]
[null,null,null,null,null,null,"Ltd Company"]
[null,null,null,null,null,null,"Partnership"]
[]
[null,null,null,null,"LABOUR "]
[]
[null,null,null,null,"TOTAL AREA",null,null,"Hectares"]
[]
[null,null,null,null,"PRIMARY SOIL TYPE"]
[null,null,null,null,null,null,"Clay"]
[null,null,null,null,null,null,"Loam"]
[null,null,null,null,null,null,"Silt"]
[null,null,null,null,null,null,"Sand"]
[]
[null,null,null,null,"ANNUAL RAINFALL",null,null,"mm"]
[]
[]
[null,null,null,null,null,null,"Cereals & Oilseeds"]
[null,null,null,null,null,null,"Cereals, Oilseeds & Root Crops"]
[null,null,null,null,null,null,"Root Crops"]
[null,null,null,null,null,null,"Fresh Produce"]
[]
[null,null,null,null,null,null,"Family Labour Only"]
[null,null,null,null,null,null,"Farm Manager & External Labour"]
[null,null,null,null,null,null,"Family & External Labour"]
[null,null,null,null,null,null,"Family Labour & Contractors"]
[null,null,null,null,null,null,"Contractors only"]
[null,null,null,null,null,null,"All of the above"]
[]
[]
[null,null,null,null,"OTHER INCOME - If you answer 'Yes' please detail in comments box below"]
[]
[null,null,null,null,"Livestock"]
[null,null,null,null,null,null,"Yes"]
[null,null,null,null,null,null,"No"]
[null,null,null,null,"Whole Farm Subsidies e.g. Single Farm Payment"]
[null,null,null,null,null,null,"Yes"]
[null,null,null,null,null,null,"No"]
[null,null,null,null,"Environmental Schemes"]
[null,null,null,null,null,null,"Yes"]
[null,null,null,null,null,null,"No"]
[null,null,null,null,"Woodland Schemes"]
[null,null,null,null,null,null,"Yes"]
[null,null,null,null,null,null,"No"]
[null,null,null,null,"Cottage / Commercial Lets"]
[null,null,null,null,null,null,"Yes"]
[null,null,null,null,null,null,"No"]
[null,null,null,null,"Diversification"]
[null,null,null,null,null,null,"Yes"]
[null,null,null,null,null,null,"No"]
[]
[null,null,null,null,"ENVIRONMENTAL MEASURES"]
[null,null,null,null,"Buffer strips along hedgerows"]
[null,null,null,null,null,null,"Yes"]
[null,null,null,null,null,null,"No"]
[null,null,null,null,"Bufferstrips along ditches & watercourses"]
[null,null,null,null,null,null,"Yes"]
[null,null,null,null,null,null,"No"]
[null,null,null,null,"Soil protection measures"]
[null,null,null,null,null,null,"Yes"]
[null,null,null,null,null,null,"No"]
[null,null,null,null,"Nutrient planning"]
[null,null,null,null,null,null,"Yes"]
[null,null,null,null,null,null,"No"]
[null,null,null,null,"Minimum cultivation techniques"]
[null,null,null,null,null,null,"Yes"]
[null,null,null,null,null,null,"No"]
[]
[]
[]
[null,null,null,null,"COMMENTS:"]

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[]
[null,"BASIC MODULE"]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,"HARVEST YEAR"]
[]
[null,null,null,null,"Unit",null,null,"Non Cropped",null,"Wheat","Sugar Beet","Spring Barley","Rye","Potatoes pre pack","Potatoes processing","Leeks","Carrots"]
[null,null,null,"Cropped Area ","Hectares"]
[null,null,null,"Yield ","Tonnes/Hectare"]
[null,null,null,"Price per tonne",{"$f":"'1. Fact Sheet'!G17","v":"£"},"/t"]
[null,null,null,"Total Yield","Tonnes",null,null,null,null,{"$f":"+J13*J12","v":0},{"$f":"+K13*K12","v":0},0,0,0,0,0,0]
[]
[null,null,null,"Produce sales per hectare",{"$f":"'1. Fact Sheet'!G17","v":"£"},"/Ha",null,null,null,{"$f":"J13*J14","v":0},0,0,0,0,0,0,0]
[]
[]
[null,null,null,"Total Sales",{"$f":"'1. Fact Sheet'!G17","v":"£"},null,null,null,null,{"$f":"J17*J12","v":0},0,0,0,0,0,0,0]
[null,null,null,null,null,null,null,null,null,"£"]
[null,null,null,null,null,null,null,null,null,"€"]
[]
[]
[]
[null,null,null,"FIVE YEAR AVERAGE*"]
[null,null,null,"Yield ","Tonnes/Hectare"]
[null,null,null,"*5 harvests up to and including the year stated above."]
[]
[null,null,null,null,"Unit"]
[null,null,null,"STORAGE","Storage Capacity by Crop (Tonnes)"]
[]
[null,null,null,"GRADING FACILITIES","Any grading or screening by crop"]
[]
[null,null,null,"DRYING","Method"]
[]
[null,null,null,null,"Unit"]
[null,null,null,"FERTILISER USE",null,null,"Go to Sign post"]
[null,null,null,"Nitrogen","Kg/Ha"]
[null,null,null,"Potassium","Kg/Ha"]
[null,null,null,"Phosphate","Kg/Ha"]
[]
[null,null,null,"ORGANIC MANURES USE"]
[null,null,null,"Type","Cattle/Horse/Pig/Poultry; Old/Fresh"]
[null,null,null,"Quantity","Kg/Ha"]
[]
[null,null,null,null,null,null,null,null,null,"TOTAL","Per CROPPED Ha"]
[]
[null,null,null,"ELECTRICITY USAGE","kwh",null,null,null,null,null,{"$f":"IF(SUM($J$12:$Q$12)=0,\"\",J49/($J$12+$K$12+$L$12+$M$12+$N$12+$O$12+$P$12+$Q$12))","v":""}]
[null,null,null,"FUEL USAGE","litres",null,null,null,null,null,{"$f":"IF(SUM($J$12:$Q$12)=0,\"\",J50/($J$12+$K$12+$L$12+$M$12+$N$12+$O$12+$P$12+$Q$12))","v":""}]
[]
[null,null,null,"LABOUR","Labour units full time equivalent",null,null,null,null,null,{"$f":"IF(SUM($J$12:$Q$12)=0,\"\",J52/($J$12+$K$12+$L$12+$M$12+$N$12+$O$12+$P$12+$Q$12))","v":""}]
[]
[null,null,null,"DEPRECIATION"]
[null,null,null,null,null,null,null,null,null,"£",{"$f":"IF(SUM($J$12:$Q$12)=0,\"\",J55/($J$12+$K$12+$L$12+$M$12+$N$12+$O$12+$P$12+$Q$12))","v":""}]
[null,null,null,null,null,null,null,null,null,"€",{"$f":"IF(SUM($J$12:$Q$12)=0,\"\",J56/($J$12+$K$12+$L$12+$M$12+$N$12+$O$12+$P$12+$Q$12))","v":""}]
[null,null,null,null,"Method"]
[null,null,null,null,"Rate (%)",null,null,null,null,null,{"$f":"IF(SUM($J$12:$Q$12)=0,\"\",J58/($J$12+$K$12+$L$12+$M$12+$N$12+$O$12+$P$12+$Q$12))","v":""}]
[]
[null,null,null,"HORSEPOWER","Total hp",null,null,null,null,null,{"$f":"IF(SUM($J$12:$Q$12)=0,\"\",J60/($J$12+$K$12+$L$12+$M$12+$N$12+$O$12+$P$12+$Q$12))","v":""}]
[]
[null,null,null,"IRRIGATION"]
[null,null,null,null,"M³"]
[null,null,null,null,"Delivery system"]
[]
[null,null,null,"LAND BASE",null,null,"Go to Sign post",null,null,null,"Est Value ","Rental Value  "]
[null,null,null,null,null,null,null,null,null,null,{"$f":"'1. Fact Sheet'!G17","v":"£"},{"$f":"'1. Fact Sheet'!G17","v":"£"}]
[null,null,null,null,"Owned (Ha)"]
[null,null,null,null,"Rented (Ha)"]
[null,null,null,null,"Contracted (Ha)"]
[]
[]
[null,null,null,"DIVISOR"]
[null,null,null,"Wheat"]
[null,null,null,"Oilseed Rape"]
[null,null,null,"Potatoes"]
[null,null,null,"Barley"]
[null,null,null,"Spring Barley"]
[null,null,null,"Winter Barley"]
[null,null,null,"Sugar Beet"]
[null,null,null,"Other"]
[null,null,null,"Rye"]
[null,null,null,"Potatoes pre pack"]
[null,null,null,"Potatoes processing"]
[null,null,null,"Leeks"]
[null,null,null,"Carrots"]
[null,null,null,"Sugar Beet"]
[null,null,null,"Additional Crop 7"]
[null,null,null,"Crop 1"]
[null,null,null,"Crop 2"]
[null,null,null,"Crop 3"]
[null,null,null,"Crop 4"]
[null,null,null,"Crop 5"]
[null,null,null,"Crop 6"]
[null,null,null,"Crop 7"]
[null,null,null,"Crop 8"]
[null,null,null,"Crop 9"]
[null,null,null,"Crop 10"]

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[]
[null,null,null,"INTERMEDIATE MODULE"]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,"TOTAL",null,"Non Crop",null,"Crop",null,{"$f":"'2. Basic'!J11","v":"Wheat"},null,null,null,{"$f":"'2. Basic'!K11","v":"Sugar Beet"},null,null,null,{"$f":"'2. Basic'!L11","v":"Spring Barley"},null,null,null,{"$f":"'2. Basic'!M11","v":"Rye"},null,null,null,{"$f":"'2. Basic'!N11","v":"Potatoes pre pack"},null,null,null,{"$f":"'2. Basic'!O11","v":"Potatoes processing"},null,null,null,{"$f":"'2. Basic'!P11","v":"Leeks"},null,null,null,{"$f":"'2. Basic'!Q11","v":"Carrots"}]
[null,null,null,"INCOME",null,null,null,null,{"$f":"'1. Fact Sheet'!$G$17","v":"£"},null,{"$f":"'1. Fact Sheet'!$G$17","v":"£"},null,{"$f":"'1. Fact Sheet'!$G$17","v":"£"},{"$f":"'1. Fact Sheet'!$G$17","v":"£"},{"$f":"'1. Fact Sheet'!$G$17","v":"£"},null,{"$f":"'1. Fact Sheet'!$G$17","v":"£"},{"$f":"'1. Fact Sheet'!$G$17","v":"£"},{"$f":"'1. Fact Sheet'!$G$17","v":"£"},null,{"$f":"'1. Fact Sheet'!$G$17","v":"£"},{"$f":"'1. Fact Sheet'!$G$17","v":"£"},{"$f":"'1. Fact Sheet'!$G$17","v":"£"},null,{"$f":"'1. Fact Sheet'!$G$17","v":"£"},{"$f":"'1. Fact Sheet'!$G$17","v":"£"},{"$f":"'1. Fact Sheet'!$G$17","v":"£"},null,{"$f":"'1. Fact Sheet'!$G$17","v":"£"},{"$f":"'1. Fact Sheet'!$G$17","v":"£"},{"$f":"'1. Fact Sheet'!$G$17","v":"£"},null,{"$f":"'1. Fact Sheet'!$G$17","v":"£"},{"$f":"'1. Fact Sheet'!$G$17","v":"£"},{"$f":"'1. Fact Sheet'!$G$17","v":"£"},null,{"$f":"'1. Fact Sheet'!$G$17","v":"£"},{"$f":"'1. Fact Sheet'!$G$17","v":"£"},{"$f":"'1. Fact Sheet'!$G$17","v":"£"},null,{"$f":"'1. Fact Sheet'!$G$17","v":"£"},{"$f":"'1. Fact Sheet'!$G$17","v":"£"},{"$f":"'1. Fact Sheet'!$G$17","v":"£"}]
[null,null,null,null,null,null,null,null,"Total",null,"Total",null,"Total","Per Ha","Per Tonne",null,"Total","Per Ha","Per Tonne",null,"Total","Per Ha","Per Tonne",null,"Total","Per Ha","Per Tonne",null,"Total","Per Ha","Per Tonne",null,"Total","Per Ha","Per Tonne",null,"Total","Per Ha","Per Tonne",null,"Total","Per Ha","Per Tonne"]
[null,null,null,"Area",{"$f":"'2. Basic'!E12","v":"Hectares"},null,{"$f":"M12+Q12+U12+Y12+AC12+AG12+AK12+AO12","v":0},null,{"$f":"'2. Basic'!H12","v":0},null,null,null,{"$f":"'2. Basic'!J12","v":0},null,null,null,{"$f":"'2. Basic'!K12","v":0},null,null,null,{"$f":"'2. Basic'!L12","v":0},null,null,null,{"$f":"'2. Basic'!M12","v":0},null,null,null,{"$f":"'2. Basic'!N12","v":0},null,null,null,{"$f":"'2. Basic'!O12","v":0},null,null,null,{"$f":"'2. Basic'!P12","v":0},null,null,null,{"$f":"'2. Basic'!Q12","v":0}]
[null,null,null,"Yield per hectare",{"$f":"'2. Basic'!E13","v":"Tonnes/Hectare"},null,null,null,null,null,null,null,{"$f":"'2. Basic'!J13","v":0},null,null,null,{"$f":"'2. Basic'!K13","v":0},null,null,null,{"$f":"'2. Basic'!L13","v":0},null,null,null,{"$f":"'2. Basic'!M13","v":0},null,null,null,{"$f":"'2. Basic'!N13","v":0},null,null,null,{"$f":"'2. Basic'!O13","v":0},null,null,null,{"$f":"'2. Basic'!P13","v":0},null,null,null,{"$f":"'2. Basic'!Q13","v":0}]
[null,null,null,"Total Yield","Tonnes  ",null,null,null,null,null,null,null,{"$f":"M13*M12","v":0},null,null,null,{"$f":"Q12*Q13","v":0},null,null,null,{"$f":"U12*U13","v":0},null,null,null,{"$f":"Y12*Y13","v":0},null,null,null,{"$f":"AC12*AC13","v":0},null,null,null,{"$f":"AG12*AG13","v":0},null,null,null,{"$f":"AK12*AK13","v":0},null,null,null,{"$f":"AO12*AO13","v":0}]
[null,null,null,"Price per tonne",null,null,null,null,null,null,null,null,{"$f":"'2. Basic'!J14","v":0},null,null,null,{"$f":"'2. Basic'!K14","v":0},null,null,null,{"$f":"'2. Basic'!L14","v":0},null,null,null,{"$f":"'2. Basic'!M14","v":0},null,null,null,{"$f":"'2. Basic'!N14","v":0},null,null,null,{"$f":"'2. Basic'!O14","v":0},null,null,null,{"$f":"'2. Basic'!P14","v":0},null,null,null,{"$f":"'2. Basic'!Q14","v":0}]
[null,null,null,"Total Output",null,null,{"$f":"M16+Q16+U16+Y16+AC16+AG16+AK16+AO16+I16","v":0},null,null,null,{"$f":"G16-I16","v":0},null,{"$f":"'2. Basic'!J20","v":0},{"$f":"IF(M16=0,\"\",M16/M12)","v":""},{"$f":"IF(M16=0,\"\",M16/M14)","v":""},null,{"$f":"'2. Basic'!K20","v":0},{"$f":"IF(Q16=0,\"\",Q16/Q12)","v":""},{"$f":"IF(Q16=0,\"\",Q16/Q14)","v":""},null,{"$f":"'2. Basic'!L20","v":0},{"$f":"IF(U16=0,\"\",U16/U12)","v":""},{"$f":"IF(U16=0,\"\",U16/U14)","v":""},null,{"$f":"'2. Basic'!M20","v":0},{"$f":"IF(Y16=0,\"\",Y16/Y12)","v":""},{"$f":"IF(Y16=0,\"\",Y16/Y14)","v":""},null,{"$f":"'2. Basic'!N20","v":0},{"$f":"IF(AC16=0,\"\",AC16/AC12)","v":""},{"$f":"IF(AC16=0,\"\",AC16/AC14)","v":""},null,{"$f":"'2. Basic'!O20","v":0},{"$f":"IF(AG16=0,\"\",AG16/AG12)","v":""},{"$f":"IF(AG16=0,\"\",AG16/AG14)","v":""},null,{"$f":"'2. Basic'!P20","v":0},{"$f":"IF(AK16=0,\"\",AK16/AK12)","v":""},{"$f":"IF(AK16=0,\"\",AK16/AK14)","v":""},null,{"$f":"'2. Basic'!Q20","v":0},{"$f":"IF(AO16=0,\"\",AO16/AO12)","v":""},{"$f":"IF(AO16=0,\"\",AO16/AO14)","v":""}]
[]
[null,null,null,"VARIABLE COSTS"]
[null,null,null,"Seed",null,null,{"$f":"M19+Q19+U19+Y19+AC19+AG19+AK19+AO19+I19","v":0},null,null,null,{"$f":"G19-I19","v":0},null,null,{"$f":"IF(M19=0,\"\",M19/$M$12)","v":""},{"$f":"IF(M19=0,\"\",M19/$M$14)","v":""},null,null,{"$f":"IF(Q19=0,\"\",Q19/$Q$12)","v":""},{"$f":"IF(Q19=0,\"\",Q19/$Q$14)","v":""},null,null,{"$f":"IF(U19=0,\"\",U19/$U$12)","v":""},{"$f":"IF(U19=0,\"\",U19/$U$14)","v":""},null,null,{"$f":"IF(Y19=0,\"\",Y19/$Y$12)","v":""},{"$f":"IF(Y19=0,\"\",Y19/$Y$14)","v":""},null,null,{"$f":"IF(AC19=0,\"\",AC19/$AC$12)","v":""},{"$f":"IF(AC19=0,\"\",AC19/$AC$14)","v":""},null,null,{"$f":"IF(AG19=0,\"\",AG19/$AG$12)","v":""},{"$f":"IF(AG19=0,\"\",AG19/$AG$14)","v":""},null,null,{"$f":"IF(AK19=0,\"\",AK19/$AK$12)","v":""},{"$f":"IF(AK19=0,\"\",AK19/$AK$14)","v":""},null,null,{"$f":"IF(AO19=0,\"\",AO19/$AO$12)","v":""},{"$f":"IF(AO19=0,\"\",AO19/$AO$14)","v":""}]
[null,null,null,"Fertiliser",null,null,{"$f":"M20+Q20+U20+Y20+AC20+AG20+AK20+AO20+I20","v":0},null,null,null,{"$f":"G20-I20","v":0},null,null,{"$f":"IF(M20=0,\"\",M20/$M$12)","v":""},{"$f":"IF(M20=0,\"\",M20/$M$14)","v":""},null,null,{"$f":"IF(Q20=0,\"\",Q20/$Q$12)","v":""},{"$f":"IF(Q20=0,\"\",Q20/$Q$14)","v":""},null,null,{"$f":"IF(U20=0,\"\",U20/$U$12)","v":""},{"$f":"IF(U20=0,\"\",U20/$U$14)","v":""},null,null,{"$f":"IF(Y20=0,\"\",Y20/$Y$12)","v":""},{"$f":"IF(Y20=0,\"\",Y20/$Y$14)","v":""},null,null,{"$f":"IF(AC20=0,\"\",AC20/$AC$12)","v":""},{"$f":"IF(AC20=0,\"\",AC20/$AC$14)","v":""},null,null,{"$f":"IF(AG20=0,\"\",AG20/$AG$12)","v":""},{"$f":"IF(AG20=0,\"\",AG20/$AG$14)","v":""},null,null,{"$f":"IF(AK20=0,\"\",AK20/$AK$12)","v":""},{"$f":"IF(AK20=0,\"\",AK20/$AK$14)","v":""},null,null,{"$f":"IF(AO20=0,\"\",AO20/$AO$12)","v":""},{"$f":"IF(AO20=0,\"\",AO20/$AO$14)","v":""}]
[null,null,null,"Sprays",null,null,{"$f":"M21+Q21+U21+Y21+AC21+AG21+AK21+AO21+I21","v":0},null,null,null,{"$f":"G21-I21","v":0},null,null,{"$f":"IF(M21=0,\"\",M21/$M$12)","v":""},{"$f":"IF(M21=0,\"\",M21/$M$14)","v":""},null,null,{"$f":"IF(Q21=0,\"\",Q21/$Q$12)","v":""},{"$f":"IF(Q21=0,\"\",Q21/$Q$14)","v":""},null,null,{"$f":"IF(U21=0,\"\",U21/$U$12)","v":""},{"$f":"IF(U21=0,\"\",U21/$U$14)","v":""},null,null,{"$f":"IF(Y21=0,\"\",Y21/$Y$12)","v":""},{"$f":"IF(Y21=0,\"\",Y21/$Y$14)","v":""},null,null,{"$f":"IF(AC21=0,\"\",AC21/$AC$12)","v":""},{"$f":"IF(AC21=0,\"\",AC21/$AC$14)","v":""},null,null,{"$f":"IF(AG21=0,\"\",AG21/$AG$12)","v":""},{"$f":"IF(AG21=0,\"\",AG21/$AG$14)","v":""},null,null,{"$f":"IF(AK21=0,\"\",AK21/$AK$12)","v":""},{"$f":"IF(AK21=0,\"\",AK21/$AK$14)","v":""},null,null,{"$f":"IF(AO21=0,\"\",AO21/$AO$12)","v":""},{"$f":"IF(AO21=0,\"\",AO21/$AO$14)","v":""}]
[null,null,null,"Other Crop Variable Costs",null,null,{"$f":"M22+Q22+U22+Y22+AC22+AG22+AK22+AO22+I22","v":0},null,null,null,{"$f":"G22-I22","v":0},null,null,{"$f":"IF(M22=0,\"\",M22/$M$12)","v":""},{"$f":"IF(M22=0,\"\",M22/$M$14)","v":""},null,null,{"$f":"IF(Q22=0,\"\",Q22/$Q$12)","v":""},{"$f":"IF(Q22=0,\"\",Q22/$Q$14)","v":""},null,null,{"$f":"IF(U22=0,\"\",U22/$U$12)","v":""},{"$f":"IF(U22=0,\"\",U22/$U$14)","v":""},null,null,{"$f":"IF(Y22=0,\"\",Y22/$Y$12)","v":""},{"$f":"IF(Y22=0,\"\",Y22/$Y$14)","v":""},null,null,{"$f":"IF(AC22=0,\"\",AC22/$AC$12)","v":""},{"$f":"IF(AC22=0,\"\",AC22/$AC$14)","v":""},null,null,{"$f":"IF(AG22=0,\"\",AG22/$AG$12)","v":""},{"$f":"IF(AG22=0,\"\",AG22/$AG$14)","v":""},null,null,{"$f":"IF(AK22=0,\"\",AK22/$AK$12)","v":""},{"$f":"IF(AK22=0,\"\",AK22/$AK$14)","v":""},null,null,{"$f":"IF(AO22=0,\"\",AO22/$AO$12)","v":""},{"$f":"IF(AO22=0,\"\",AO22/$AO$14)","v":""}]
[null,null,null,"Total Variable Costs",null,null,{"$f":"SUM(G19:G22)","v":0},null,null,null,{"$f":"SUM(K19:K22)","v":0},null,{"$f":"SUM(M19:M22)","v":0},{"$f":"SUM(N19:N22)","v":0},{"$f":"SUM(O19:O22)","v":0},null,{"$f":"SUM(Q19:Q22)","v":0},{"$f":"SUM(R19:R22)","v":0},{"$f":"SUM(S19:S22)","v":0},null,{"$f":"SUM(U19:U22)","v":0},{"$f":"SUM(V19:V22)","v":0},{"$f":"SUM(W19:W22)","v":0},null,{"$f":"SUM(Y19:Y22)","v":0},{"$f":"SUM(Z19:Z22)","v":0},{"$f":"SUM(AA19:AA22)","v":0},null,{"$f":"SUM(AC19:AC22)","v":0},{"$f":"SUM(AD19:AD22)","v":0},{"$f":"SUM(AE19:AE22)","v":0},null,{"$f":"SUM(AG19:AG22)","v":0},{"$f":"SUM(AH19:AH22)","v":0},{"$f":"SUM(AI19:AI22)","v":0},null,{"$f":"SUM(AK19:AK22)","v":0},{"$f":"SUM(AL19:AL22)","v":0},{"$f":"SUM(AM19:AM22)","v":0},null,{"$f":"SUM(AO19:AO22)","v":0},{"$f":"SUM(AP19:AP22)","v":0},{"$f":"SUM(AQ19:AQ22)","v":0}]
[]
[null,null,null,"GROSS MARGIN",null,null,{"$f":"G16-G23","v":0},null,null,null,{"$f":"K16-K23","v":0},null,{"$f":"M16-M23","v":0},{"$f":"IF(N23=0,\"\",N16-N23)","v":""},{"$f":"IF(O23=0,\"\",O16-O23)","v":""},null,{"$f":"Q16-Q23","v":0},{"$f":"IF(R23=0,\"\",R16-R23)","v":""},{"$f":"IF(S23=0,\"\",S16-S23)","v":""},null,{"$f":"U16-U23","v":0},{"$f":"IF(V23=0,\"\",V16-V23)","v":""},{"$f":"IF(W23=0,\"\",W16-W23)","v":""},null,{"$f":"Y16-Y23","v":0},{"$f":"IF(Z23=0,\"\",Z16-Z23)","v":""},{"$f":"IF(AA23=0,\"\",AA16-AA23)","v":""},null,{"$f":"AC16-AC23","v":0},{"$f":"IF(AD23=0,\"\",AD16-AD23)","v":""},{"$f":"IF(AE23=0,\"\",AE16-AE23)","v":""},null,{"$f":"AG16-AG23","v":0},{"$f":"IF(AH23=0,\"\",AH16-AH23)","v":""},{"$f":"IF(AI23=0,\"\",AI16-AI23)","v":""},null,{"$f":"AK16-AK23","v":0},{"$f":"IF(AL23=0,\"\",AL16-AL23)","v":""},{"$f":"IF(AM23=0,\"\",AM16-AM23)","v":""},null,{"$f":"AO16-AO23","v":0},{"$f":"IF(AO25=0,\"\",AO25/AO12)","v":""},{"$f":"IF(AO25=0,\"\",AO25/AO14)","v":""}]
[]
[null,null,null,"OVERHEADS"]
["Divisor",null,null,"Labour",null,null,null,null,null,null,{"$f":"G28-I28","v":0},null,{"$f":"IFERROR(IF($A28=\"Turnover\",M$16/$G$16*$K28-K28,IF($A28=\"Area\",M$12/$G$12*$K28,IF($A28=\"divisor\",VLOOKUP(M$9,$D$59:$N$66,7,FALSE)*$K28,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(M28=0,\"\",M28/$M$12),\"\")","v":""},{"$f":"IFERROR(IF(M28=0,\"\",M28/$M$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A28=\"Turnover\",Q$16/$G$16*$K28-O28,IF($A28=\"Area\",Q$12/$G$12*$K28,IF($A28=\"divisor\",VLOOKUP(Q$9,$D$59:$N$66,7,FALSE)*$K28,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(Q28=0,\"\",Q28/$Q$12),\"\")","v":""},{"$f":"IFERROR(IF(Q28=0,\"\",Q28/$Q$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A28=\"Turnover\",U$16/$G$16*$K28-S28,IF($A28=\"Area\",U$12/$G$12*$K28,IF($A28=\"divisor\",VLOOKUP(U$9,$D$59:$N$66,7,FALSE)*$K28,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(U28=0,\"\",U28/$U$12),\"\")","v":""},{"$f":"IFERROR(IF(U28=0,\"\",U28/$U$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A28=\"Turnover\",Y$16/$G$16*$K28-W28,IF($A28=\"Area\",Y$12/$G$12*$K28,IF($A28=\"divisor\",VLOOKUP(Y$9,$D$59:$N$66,7,FALSE)*$K28,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(Y28=0,\"\",Y28/$Y$12),\"\")","v":""},{"$f":"IFERROR(IF(Y28=0,\"\",Y28/$Y$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A28=\"Turnover\",AC$16/$G$16*$K28-AA28,IF($A28=\"Area\",AC$12/$G$12*$K28,IF($A28=\"divisor\",VLOOKUP(AC$9,$D$59:$N$66,7,FALSE)*$K28,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(AC28=0,\"\",AC28/$AC$12),\"\")","v":""},{"$f":"IFERROR(IF(AC28=0,\"\",AC28/$AC$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A28=\"Turnover\",AG$16/$G$16*$G28-AE28,IF($A28=\"Area\",AG$12/$G$12*$G28,IF($A28=\"divisor\",VLOOKUP(AG$9,$D$59:$N$66,7,FALSE)*$G28,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(AG28=0,\"\",AG28/$AG$12),\"\")","v":""},{"$f":"IFERROR(IF(AG28=0,\"\",AG28/$AG$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A28=\"Turnover\",AK$16/$G$16*$G28-AI28,IF($A28=\"Area\",AK$12/$G$12*$G28,IF($A28=\"divisor\",VLOOKUP(AK$9,$D$59:$N$66,7,FALSE)*$G28,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(AK28=0,\"\",AK28/$AK$12),\"\")","v":""},{"$f":"IFERROR(IF(AK28=0,\"\",AK28/$AK$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A28=\"Turnover\",AO$16/$G$16*$G28-AM28,IF($A28=\"Area\",AO$12/$G$12*$G28,IF($A28=\"divisor\",VLOOKUP(AO$9,$D$59:$N$66,7,FALSE)*$G28,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(AO28=0,\"\",AO28/$AO$12),\"\")","v":""},{"$f":"IFERROR(IF(AO28=0,\"\",AO28/$AO$14),\"\")","v":""},{"$f":"K28-SUM(M28,Q28,U28,Y28,AC28,AG28,AK28,AO28)","v":0}]
["Divisor",null,null,"Imputed Labour",null,null,null,null,null,null,{"$f":"G29-I29","v":0},null,{"$f":"IFERROR(IF($A29=\"Turnover\",M$16/$G$16*$K29-K29,IF($A29=\"Area\",M$12/$G$12*$K29,IF($A29=\"divisor\",VLOOKUP(M$9,$D$59:$N$66,7,FALSE)*$K29,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(M29=0,\"\",M29/$M$12),\"\")","v":""},{"$f":"IFERROR(IF(M29=0,\"\",M29/$M$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A29=\"Turnover\",Q$16/$G$16*$K29-O29,IF($A29=\"Area\",Q$12/$G$12*$K29,IF($A29=\"divisor\",VLOOKUP(Q$9,$D$59:$N$66,7,FALSE)*$K29,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(Q29=0,\"\",Q29/$Q$12),\"\")","v":""},{"$f":"IFERROR(IF(Q29=0,\"\",Q29/$Q$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A29=\"Turnover\",U$16/$G$16*$K29-S29,IF($A29=\"Area\",U$12/$G$12*$K29,IF($A29=\"divisor\",VLOOKUP(U$9,$D$59:$N$66,7,FALSE)*$K29,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(U29=0,\"\",U29/$U$12),\"\")","v":""},{"$f":"IFERROR(IF(U29=0,\"\",U29/$U$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A29=\"Turnover\",Y$16/$G$16*$K29-W29,IF($A29=\"Area\",Y$12/$G$12*$K29,IF($A29=\"divisor\",VLOOKUP(Y$9,$D$59:$N$66,7,FALSE)*$K29,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(Y29=0,\"\",Y29/$Y$12),\"\")","v":""},{"$f":"IFERROR(IF(Y29=0,\"\",Y29/$Y$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A29=\"Turnover\",AC$16/$G$16*$K29-AA29,IF($A29=\"Area\",AC$12/$G$12*$K29,IF($A29=\"divisor\",VLOOKUP(AC$9,$D$59:$N$66,7,FALSE)*$K29,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(AC29=0,\"\",AC29/$AC$12),\"\")","v":""},{"$f":"IFERROR(IF(AC29=0,\"\",AC29/$AC$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A29=\"Turnover\",AG$16/$G$16*$G29-AE29,IF($A29=\"Area\",AG$12/$G$12*$G29,IF($A29=\"divisor\",VLOOKUP(AG$9,$D$59:$N$66,7,FALSE)*$G29,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(AG29=0,\"\",AG29/$AG$12),\"\")","v":""},{"$f":"IFERROR(IF(AG29=0,\"\",AG29/$AG$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A29=\"Turnover\",AK$16/$G$16*$G29-AI29,IF($A29=\"Area\",AK$12/$G$12*$G29,IF($A29=\"divisor\",VLOOKUP(AK$9,$D$59:$N$66,7,FALSE)*$G29,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(AK29=0,\"\",AK29/$AK$12),\"\")","v":""},{"$f":"IFERROR(IF(AK29=0,\"\",AK29/$AK$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A29=\"Turnover\",AO$16/$G$16*$G29-AM29,IF($A29=\"Area\",AO$12/$G$12*$G29,IF($A29=\"divisor\",VLOOKUP(AO$9,$D$59:$N$66,7,FALSE)*$G29,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(AO29=0,\"\",AO29/$AO$12),\"\")","v":""},{"$f":"IFERROR(IF(AO29=0,\"\",AO29/$AO$14),\"\")","v":""},{"$f":"K29-SUM(M29,Q29,U29,Y29,AC29,AG29,AK29,AO29)","v":0}]
["Divisor",null,null,"Machinery & Energy",null,null,null,null,null,null,{"$f":"G30-I30","v":0},null,{"$f":"IFERROR(IF($A30=\"Turnover\",M$16/$G$16*$K30-K30,IF($A30=\"Area\",M$12/$G$12*$K30,IF($A30=\"divisor\",VLOOKUP(M$9,$D$59:$N$66,7,FALSE)*$K30,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(M30=0,\"\",M30/$M$12),\"\")","v":""},{"$f":"IFERROR(IF(M30=0,\"\",M30/$M$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A30=\"Turnover\",Q$16/$G$16*$K30-O30,IF($A30=\"Area\",Q$12/$G$12*$K30,IF($A30=\"divisor\",VLOOKUP(Q$9,$D$59:$N$66,7,FALSE)*$K30,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(Q30=0,\"\",Q30/$Q$12),\"\")","v":""},{"$f":"IFERROR(IF(Q30=0,\"\",Q30/$Q$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A30=\"Turnover\",U$16/$G$16*$K30-S30,IF($A30=\"Area\",U$12/$G$12*$K30,IF($A30=\"divisor\",VLOOKUP(U$9,$D$59:$N$66,7,FALSE)*$K30,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(U30=0,\"\",U30/$U$12),\"\")","v":""},{"$f":"IFERROR(IF(U30=0,\"\",U30/$U$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A30=\"Turnover\",Y$16/$G$16*$K30-W30,IF($A30=\"Area\",Y$12/$G$12*$K30,IF($A30=\"divisor\",VLOOKUP(Y$9,$D$59:$N$66,7,FALSE)*$K30,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(Y30=0,\"\",Y30/$Y$12),\"\")","v":""},{"$f":"IFERROR(IF(Y30=0,\"\",Y30/$Y$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A30=\"Turnover\",AC$16/$G$16*$K30-AA30,IF($A30=\"Area\",AC$12/$G$12*$K30,IF($A30=\"divisor\",VLOOKUP(AC$9,$D$59:$N$66,7,FALSE)*$K30,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(AC30=0,\"\",AC30/$AC$12),\"\")","v":""},{"$f":"IFERROR(IF(AC30=0,\"\",AC30/$AC$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A30=\"Turnover\",AG$16/$G$16*$G30-AE30,IF($A30=\"Area\",AG$12/$G$12*$G30,IF($A30=\"divisor\",VLOOKUP(AG$9,$D$59:$N$66,7,FALSE)*$G30,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(AG30=0,\"\",AG30/$AG$12),\"\")","v":""},{"$f":"IFERROR(IF(AG30=0,\"\",AG30/$AG$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A30=\"Turnover\",AK$16/$G$16*$G30-AI30,IF($A30=\"Area\",AK$12/$G$12*$G30,IF($A30=\"divisor\",VLOOKUP(AK$9,$D$59:$N$66,7,FALSE)*$G30,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(AK30=0,\"\",AK30/$AK$12),\"\")","v":""},{"$f":"IFERROR(IF(AK30=0,\"\",AK30/$AK$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A30=\"Turnover\",AO$16/$G$16*$G30-AM30,IF($A30=\"Area\",AO$12/$G$12*$G30,IF($A30=\"divisor\",VLOOKUP(AO$9,$D$59:$N$66,7,FALSE)*$G30,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(AO30=0,\"\",AO30/$AO$12),\"\")","v":""},{"$f":"IFERROR(IF(AO30=0,\"\",AO30/$AO$14),\"\")","v":""},{"$f":"K30-SUM(M30,Q30,U30,Y30,AC30,AG30,AK30,AO30)","v":0}]
["Divisor",null,null,"General Overheads",null,null,null,null,null,null,{"$f":"G31-I31","v":0},null,{"$f":"IFERROR(IF($A31=\"Turnover\",M$16/$G$16*$K31-K31,IF($A31=\"Area\",M$12/$G$12*$K31,IF($A31=\"divisor\",VLOOKUP(M$9,$D$59:$N$66,7,FALSE)*$K31,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(M31=0,\"\",M31/$M$12),\"\")","v":""},{"$f":"IFERROR(IF(M31=0,\"\",M31/$M$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A31=\"Turnover\",Q$16/$G$16*$K31-O31,IF($A31=\"Area\",Q$12/$G$12*$K31,IF($A31=\"divisor\",VLOOKUP(Q$9,$D$59:$N$66,7,FALSE)*$K31,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(Q31=0,\"\",Q31/$Q$12),\"\")","v":""},{"$f":"IFERROR(IF(Q31=0,\"\",Q31/$Q$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A31=\"Turnover\",U$16/$G$16*$K31-S31,IF($A31=\"Area\",U$12/$G$12*$K31,IF($A31=\"divisor\",VLOOKUP(U$9,$D$59:$N$66,7,FALSE)*$K31,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(U31=0,\"\",U31/$U$12),\"\")","v":""},{"$f":"IFERROR(IF(U31=0,\"\",U31/$U$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A31=\"Turnover\",Y$16/$G$16*$K31-W31,IF($A31=\"Area\",Y$12/$G$12*$K31,IF($A31=\"divisor\",VLOOKUP(Y$9,$D$59:$N$66,7,FALSE)*$K31,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(Y31=0,\"\",Y31/$Y$12),\"\")","v":""},{"$f":"IFERROR(IF(Y31=0,\"\",Y31/$Y$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A31=\"Turnover\",AC$16/$G$16*$K31-AA31,IF($A31=\"Area\",AC$12/$G$12*$K31,IF($A31=\"divisor\",VLOOKUP(AC$9,$D$59:$N$66,7,FALSE)*$K31,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(AC31=0,\"\",AC31/$AC$12),\"\")","v":""},{"$f":"IFERROR(IF(AC31=0,\"\",AC31/$AC$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A31=\"Turnover\",AG$16/$G$16*$G31-AE31,IF($A31=\"Area\",AG$12/$G$12*$G31,IF($A31=\"divisor\",VLOOKUP(AG$9,$D$59:$N$66,7,FALSE)*$G31,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(AG31=0,\"\",AG31/$AG$12),\"\")","v":""},{"$f":"IFERROR(IF(AG31=0,\"\",AG31/$AG$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A31=\"Turnover\",AK$16/$G$16*$G31-AI31,IF($A31=\"Area\",AK$12/$G$12*$G31,IF($A31=\"divisor\",VLOOKUP(AK$9,$D$59:$N$66,7,FALSE)*$G31,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(AK31=0,\"\",AK31/$AK$12),\"\")","v":""},{"$f":"IFERROR(IF(AK31=0,\"\",AK31/$AK$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A31=\"Turnover\",AO$16/$G$16*$G31-AM31,IF($A31=\"Area\",AO$12/$G$12*$G31,IF($A31=\"divisor\",VLOOKUP(AO$9,$D$59:$N$66,7,FALSE)*$G31,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(AO31=0,\"\",AO31/$AO$12),\"\")","v":""},{"$f":"IFERROR(IF(AO31=0,\"\",AO31/$AO$14),\"\")","v":""},{"$f":"K31-SUM(M31,Q31,U31,Y31,AC31,AG31,AK31,AO31)","v":0}]
["Divisor",null,null,"Property",null,null,null,null,null,null,{"$f":"G32-I32","v":0},null,{"$f":"IFERROR(IF($A32=\"Turnover\",M$16/$G$16*$K32-K32,IF($A32=\"Area\",M$12/$G$12*$K32,IF($A32=\"divisor\",VLOOKUP(M$9,$D$59:$N$66,7,FALSE)*$K32,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(M32=0,\"\",M32/$M$12),\"\")","v":""},{"$f":"IFERROR(IF(M32=0,\"\",M32/$M$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A32=\"Turnover\",Q$16/$G$16*$K32-O32,IF($A32=\"Area\",Q$12/$G$12*$K32,IF($A32=\"divisor\",VLOOKUP(Q$9,$D$59:$N$66,7,FALSE)*$K32,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(Q32=0,\"\",Q32/$Q$12),\"\")","v":""},{"$f":"IFERROR(IF(Q32=0,\"\",Q32/$Q$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A32=\"Turnover\",U$16/$G$16*$K32-S32,IF($A32=\"Area\",U$12/$G$12*$K32,IF($A32=\"divisor\",VLOOKUP(U$9,$D$59:$N$66,7,FALSE)*$K32,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(U32=0,\"\",U32/$U$12),\"\")","v":""},{"$f":"IFERROR(IF(U32=0,\"\",U32/$U$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A32=\"Turnover\",Y$16/$G$16*$K32-W32,IF($A32=\"Area\",Y$12/$G$12*$K32,IF($A32=\"divisor\",VLOOKUP(Y$9,$D$59:$N$66,7,FALSE)*$K32,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(Y32=0,\"\",Y32/$Y$12),\"\")","v":""},{"$f":"IFERROR(IF(Y32=0,\"\",Y32/$Y$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A32=\"Turnover\",AC$16/$G$16*$K32-AA32,IF($A32=\"Area\",AC$12/$G$12*$K32,IF($A32=\"divisor\",VLOOKUP(AC$9,$D$59:$N$66,7,FALSE)*$K32,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(AC32=0,\"\",AC32/$AC$12),\"\")","v":""},{"$f":"IFERROR(IF(AC32=0,\"\",AC32/$AC$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A32=\"Turnover\",AG$16/$G$16*$G32-AE32,IF($A32=\"Area\",AG$12/$G$12*$G32,IF($A32=\"divisor\",VLOOKUP(AG$9,$D$59:$N$66,7,FALSE)*$G32,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(AG32=0,\"\",AG32/$AG$12),\"\")","v":""},{"$f":"IFERROR(IF(AG32=0,\"\",AG32/$AG$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A32=\"Turnover\",AK$16/$G$16*$G32-AI32,IF($A32=\"Area\",AK$12/$G$12*$G32,IF($A32=\"divisor\",VLOOKUP(AK$9,$D$59:$N$66,7,FALSE)*$G32,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(AK32=0,\"\",AK32/$AK$12),\"\")","v":""},{"$f":"IFERROR(IF(AK32=0,\"\",AK32/$AK$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A32=\"Turnover\",AO$16/$G$16*$G32-AM32,IF($A32=\"Area\",AO$12/$G$12*$G32,IF($A32=\"divisor\",VLOOKUP(AO$9,$D$59:$N$66,7,FALSE)*$G32,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(AO32=0,\"\",AO32/$AO$12),\"\")","v":""},{"$f":"IFERROR(IF(AO32=0,\"\",AO32/$AO$14),\"\")","v":""},{"$f":"K32-SUM(M32,Q32,U32,Y32,AC32,AG32,AK32,AO32)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(M33=0,\"\",M33/$M$12)","v":""},{"$f":"IF(M33=0,\"\",M33/$M$14)","v":""},null,null,{"$f":"IF(Q33=0,\"\",Q33/$Q$12)","v":""},{"$f":"IF(Q33=0,\"\",Q33/$Q$14)","v":""},null,null,{"$f":"IF(U33=0,\"\",U33/$U$12)","v":""},{"$f":"IF(U33=0,\"\",U33/$U$14)","v":""},null,null,{"$f":"IF(Y33=0,\"\",Y33/$Y$12)","v":""},{"$f":"IF(Y33=0,\"\",Y33/$Y$14)","v":""},null,null,{"$f":"IF(AC33=0,\"\",AC33/$AC$12)","v":""},{"$f":"IF(AC33=0,\"\",AC33/$AC$14)","v":""}]
[null,null,null,"Total Overheads",null,null,{"$f":"SUM(G28:G32)","v":0},null,{"$f":"SUM(I28:I32)","v":0},null,{"$f":"SUM(K28:K32)","v":0},null,{"$f":"SUM(M28:M32)","v":0},{"$f":"IF(M34=0,\"\",M34/$M$12)","v":""},{"$f":"IF(M34=0,\"\",M34/$M$14)","v":""},null,{"$f":"SUM(Q28:Q32)","v":0},{"$f":"IF(Q34=0,\"\",Q34/$Q$12)","v":""},{"$f":"IF(Q34=0,\"\",Q34/$Q$14)","v":""},null,{"$f":"SUM(U28:U32)","v":0},{"$f":"IF(U34=0,\"\",U34/$U$12)","v":""},{"$f":"IF(U34=0,\"\",U34/$U$14)","v":""},null,{"$f":"SUM(Y28:Y32)","v":0},{"$f":"IF(Y34=0,\"\",Y34/$Y$12)","v":""},{"$f":"IF(Y34=0,\"\",Y34/$Y$14)","v":""},null,{"$f":"SUM(AC28:AC32)","v":0},{"$f":"IF(AC34=0,\"\",AC34/$AC$12)","v":""},{"$f":"IF(AC34=0,\"\",AC34/$AC$14)","v":""},null,{"$f":"SUM(AG28:AG32)","v":0},{"$f":"IF(AG34=0,\"\",AG34/$AG$12)","v":""},{"$f":"IF(AG34=0,\"\",AG34/$AG$14)","v":""},null,{"$f":"SUM(AK28:AK32)","v":0},{"$f":"IF(AK34=0,\"\",AK34/$AK$12)","v":""},{"$f":"IF(AK34=0,\"\",AK34/$AK$14)","v":""},null,{"$f":"SUM(AO28:AO32)","v":0},{"$f":"IF(AO34=0,\"\",AO34/$AO$12)","v":""},{"$f":"IF(AO34=0,\"\",AO34/$AO$14)","v":""},{"$f":"K34-SUM(M34,Q34,U34,Y34,AC34,AG34,AK34,AO34)","v":0}]
[]
[null,null,null,"MARGIN BEFORE RENT, FINANCE & DEPRECIATION",null,null,{"$f":"G25-G34","v":0},null,null,null,{"$f":"K25-K34","v":0},null,{"$f":"M25-M34","v":0},{"$f":"IF(M36=0,\"\",M36/$M$12)","v":""},{"$f":"IF(M36=0,\"\",M36/M14)","v":""},null,{"$f":"Q25-Q34","v":0},{"$f":"IF(Q36=0,\"\",Q36/Q12)","v":""},{"$f":"IF(Q36=0,\"\",Q36/Q14)","v":""},null,{"$f":"U25-U34","v":0},{"$f":"IF(U36=0,\"\",U36/U12)","v":""},{"$f":"IF(U36=0,\"\",U36/U14)","v":""},null,{"$f":"Y25-Y34","v":0},{"$f":"IF(Y36=0,\"\",Y36/Y12)","v":""},{"$f":"IF(Y36=0,\"\",Y36/Y14)","v":""},null,{"$f":"AC25-AC34","v":0},{"$f":"IF(AC36=0,\"\",AC36/AC12)","v":""},{"$f":"IF(AC36=0,\"\",AC36/AC14)","v":""},null,{"$f":"AG25-AG34","v":0},{"$f":"IF(AG36=0,\"\",AG36/AG12)","v":""},{"$f":"IF(AG36=0,\"\",AG36/AG14)","v":""},null,{"$f":"AK25-AK34","v":0},{"$f":"IF(AK36=0,\"\",AK36/AK12)","v":""},{"$f":"IF(AK36=0,\"\",AK36/AK14)","v":""},null,{"$f":"AO25-AO34","v":0},{"$f":"IF(AO36=0,\"\",AO36/AO12)","v":""},{"$f":"IF(AO36=0,\"\",AO36/AO14)","v":""}]
[]
["Divisor",null,null,"Rent",null,null,null,null,null,null,{"$f":"G38-I38","v":0},null,{"$f":"IFERROR(IF($A38=\"Turnover\",M$16/$G$16*$K38-K38,IF($A38=\"Area\",M$12/$G$12*$K38,IF($A38=\"divisor\",VLOOKUP(M$9,$D$59:$N$66,7,FALSE)*$K38,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(M38=0,\"\",M38/$M$12),\"\")","v":""},{"$f":"IFERROR(IF(M38=0,\"\",M38/$M$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A38=\"Turnover\",Q$16/$G$16*$K38-O38,IF($A38=\"Area\",Q$12/$G$12*$K38,IF($A38=\"divisor\",VLOOKUP(Q$9,$D$59:$N$66,7,FALSE)*$K38,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(Q38=0,\"\",Q38/$Q$12),\"\")","v":""},{"$f":"IFERROR(IF(Q38=0,\"\",Q38/$Q$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A38=\"Turnover\",U$16/$G$16*$K38-S38,IF($A38=\"Area\",U$12/$G$12*$K38,IF($A38=\"divisor\",VLOOKUP(U$9,$D$59:$N$66,7,FALSE)*$K38,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(U38=0,\"\",U38/$U$12),\"\")","v":""},{"$f":"IFERROR(IF(U38=0,\"\",U38/$U$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A38=\"Turnover\",Y$16/$G$16*$K38-W38,IF($A38=\"Area\",Y$12/$G$12*$K38,IF($A38=\"divisor\",VLOOKUP(Y$9,$D$59:$N$66,7,FALSE)*$K38,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(Y38=0,\"\",Y38/$Y$12),\"\")","v":""},{"$f":"IFERROR(IF(Y38=0,\"\",Y38/$Y$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A38=\"Turnover\",AC$16/$G$16*$K38-AA38,IF($A38=\"Area\",AC$12/$G$12*$K38,IF($A38=\"divisor\",VLOOKUP(AC$9,$D$59:$N$66,7,FALSE)*$K38,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(AC38=0,\"\",AC38/$AC$12),\"\")","v":""},{"$f":"IFERROR(IF(AC38=0,\"\",AC38/$AC$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A38=\"Turnover\",AG$16/$G$16*$G38-AE38,IF($A38=\"Area\",AG$12/$G$12*$G38,IF($A38=\"divisor\",VLOOKUP(AG$9,$D$59:$N$66,7,FALSE)*$G38,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(AG38=0,\"\",AG38/$AG$12),\"\")","v":""},{"$f":"IFERROR(IF(AG38=0,\"\",AG38/$AG$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A38=\"Turnover\",AK$16/$G$16*$G38-AI38,IF($A38=\"Area\",AK$12/$G$12*$G38,IF($A38=\"divisor\",VLOOKUP(AK$9,$D$59:$N$66,7,FALSE)*$G38,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(AK38=0,\"\",AK38/$AK$12),\"\")","v":""},{"$f":"IFERROR(IF(AK38=0,\"\",AK38/$AK$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A38=\"Turnover\",AO$16/$G$16*$G38-AM38,IF($A38=\"Area\",AO$12/$G$12*$G38,IF($A38=\"divisor\",VLOOKUP(AO$9,$D$59:$N$66,7,FALSE)*$G38,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(AO38=0,\"\",AO38/$AO$12),\"\")","v":""},{"$f":"IFERROR(IF(AO38=0,\"\",AO38/$AO$14),\"\")","v":""},{"$f":"K38-SUM(M38,Q38,U38,Y38,AC38,AG38,AK38,AO38)","v":0}]
["Divisor",null,null,"Finance",null,null,null,null,null,null,{"$f":"G39-I39","v":0},null,{"$f":"IFERROR(IF($A39=\"Turnover\",M$16/$G$16*$K39-K39,IF($A39=\"Area\",M$12/$G$12*$K39,IF($A39=\"divisor\",VLOOKUP(M$9,$D$59:$N$66,7,FALSE)*$K39,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(M39=0,\"\",M39/$M$12),\"\")","v":""},{"$f":"IFERROR(IF(M39=0,\"\",M39/$M$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A39=\"Turnover\",Q$16/$G$16*$K39-O39,IF($A39=\"Area\",Q$12/$G$12*$K39,IF($A39=\"divisor\",VLOOKUP(Q$9,$D$59:$N$66,7,FALSE)*$K39,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(Q39=0,\"\",Q39/$Q$12),\"\")","v":""},{"$f":"IFERROR(IF(Q39=0,\"\",Q39/$Q$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A39=\"Turnover\",U$16/$G$16*$K39-S39,IF($A39=\"Area\",U$12/$G$12*$K39,IF($A39=\"divisor\",VLOOKUP(U$9,$D$59:$N$66,7,FALSE)*$K39,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(U39=0,\"\",U39/$U$12),\"\")","v":""},{"$f":"IFERROR(IF(U39=0,\"\",U39/$U$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A39=\"Turnover\",Y$16/$G$16*$K39-W39,IF($A39=\"Area\",Y$12/$G$12*$K39,IF($A39=\"divisor\",VLOOKUP(Y$9,$D$59:$N$66,7,FALSE)*$K39,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(Y39=0,\"\",Y39/$Y$12),\"\")","v":""},{"$f":"IFERROR(IF(Y39=0,\"\",Y39/$Y$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A39=\"Turnover\",AC$16/$G$16*$K39-AA39,IF($A39=\"Area\",AC$12/$G$12*$K39,IF($A39=\"divisor\",VLOOKUP(AC$9,$D$59:$N$66,7,FALSE)*$K39,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(AC39=0,\"\",AC39/$AC$12),\"\")","v":""},{"$f":"IFERROR(IF(AC39=0,\"\",AC39/$AC$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A39=\"Turnover\",AG$16/$G$16*$G39-AE39,IF($A39=\"Area\",AG$12/$G$12*$G39,IF($A39=\"divisor\",VLOOKUP(AG$9,$D$59:$N$66,7,FALSE)*$G39,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(AG39=0,\"\",AG39/$AG$12),\"\")","v":""},{"$f":"IFERROR(IF(AG39=0,\"\",AG39/$AG$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A39=\"Turnover\",AK$16/$G$16*$G39-AI39,IF($A39=\"Area\",AK$12/$G$12*$G39,IF($A39=\"divisor\",VLOOKUP(AK$9,$D$59:$N$66,7,FALSE)*$G39,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(AK39=0,\"\",AK39/$AK$12),\"\")","v":""},{"$f":"IFERROR(IF(AK39=0,\"\",AK39/$AK$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A39=\"Turnover\",AO$16/$G$16*$G39-AM39,IF($A39=\"Area\",AO$12/$G$12*$G39,IF($A39=\"divisor\",VLOOKUP(AO$9,$D$59:$N$66,7,FALSE)*$G39,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(AO39=0,\"\",AO39/$AO$12),\"\")","v":""},{"$f":"IFERROR(IF(AO39=0,\"\",AO39/$AO$14),\"\")","v":""},{"$f":"K39-SUM(M39,Q39,U39,Y39,AC39,AG39,AK39,AO39)","v":0}]
["Divisor",null,null,"Machinery depreciation",null,null,null,null,null,null,{"$f":"G40-I40","v":0},null,{"$f":"IFERROR(IF($A40=\"Turnover\",M$16/$G$16*$K40-K40,IF($A40=\"Area\",M$12/$G$12*$K40,IF($A40=\"divisor\",VLOOKUP(M$9,$D$59:$N$66,7,FALSE)*$K40,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(M40=0,\"\",M40/$M$12),\"\")","v":""},{"$f":"IFERROR(IF(M40=0,\"\",M40/$M$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A40=\"Turnover\",Q$16/$G$16*$K40-O40,IF($A40=\"Area\",Q$12/$G$12*$K40,IF($A40=\"divisor\",VLOOKUP(Q$9,$D$59:$N$66,7,FALSE)*$K40,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(Q40=0,\"\",Q40/$Q$12),\"\")","v":""},{"$f":"IFERROR(IF(Q40=0,\"\",Q40/$Q$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A40=\"Turnover\",U$16/$G$16*$K40-S40,IF($A40=\"Area\",U$12/$G$12*$K40,IF($A40=\"divisor\",VLOOKUP(U$9,$D$59:$N$66,7,FALSE)*$K40,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(U40=0,\"\",U40/$U$12),\"\")","v":""},{"$f":"IFERROR(IF(U40=0,\"\",U40/$U$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A40=\"Turnover\",Y$16/$G$16*$K40-W40,IF($A40=\"Area\",Y$12/$G$12*$K40,IF($A40=\"divisor\",VLOOKUP(Y$9,$D$59:$N$66,7,FALSE)*$K40,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(Y40=0,\"\",Y40/$Y$12),\"\")","v":""},{"$f":"IFERROR(IF(Y40=0,\"\",Y40/$Y$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A40=\"Turnover\",AC$16/$G$16*$K40-AA40,IF($A40=\"Area\",AC$12/$G$12*$K40,IF($A40=\"divisor\",VLOOKUP(AC$9,$D$59:$N$66,7,FALSE)*$K40,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(AC40=0,\"\",AC40/$AC$12),\"\")","v":""},{"$f":"IFERROR(IF(AC40=0,\"\",AC40/$AC$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A40=\"Turnover\",AG$16/$G$16*$G40-AE40,IF($A40=\"Area\",AG$12/$G$12*$G40,IF($A40=\"divisor\",VLOOKUP(AG$9,$D$59:$N$66,7,FALSE)*$G40,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(AG40=0,\"\",AG40/$AG$12),\"\")","v":""},{"$f":"IFERROR(IF(AG40=0,\"\",AG40/$AG$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A40=\"Turnover\",AK$16/$G$16*$G40-AI40,IF($A40=\"Area\",AK$12/$G$12*$G40,IF($A40=\"divisor\",VLOOKUP(AK$9,$D$59:$N$66,7,FALSE)*$G40,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(AK40=0,\"\",AK40/$AK$12),\"\")","v":""},{"$f":"IFERROR(IF(AK40=0,\"\",AK40/$AK$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A40=\"Turnover\",AO$16/$G$16*$G40-AM40,IF($A40=\"Area\",AO$12/$G$12*$G40,IF($A40=\"divisor\",VLOOKUP(AO$9,$D$59:$N$66,7,FALSE)*$G40,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(AO40=0,\"\",AO40/$AO$12),\"\")","v":""},{"$f":"IFERROR(IF(AO40=0,\"\",AO40/$AO$14),\"\")","v":""},{"$f":"K40-SUM(M40,Q40,U40,Y40,AC40,AG40,AK40,AO40)","v":0}]
["Divisor",null,null,"Property depreciation",null,null,null,null,null,null,{"$f":"G41-I41","v":0},null,{"$f":"IFERROR(IF($A41=\"Turnover\",M$16/$G$16*$K41-K41,IF($A41=\"Area\",M$12/$G$12*$K41,IF($A41=\"divisor\",VLOOKUP(M$9,$D$59:$N$66,7,FALSE)*$K41,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(M41=0,\"\",M41/$M$12),\"\")","v":""},{"$f":"IFERROR(IF(M41=0,\"\",M41/$M$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A41=\"Turnover\",Q$16/$G$16*$K41-O41,IF($A41=\"Area\",Q$12/$G$12*$K41,IF($A41=\"divisor\",VLOOKUP(Q$9,$D$59:$N$66,7,FALSE)*$K41,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(Q41=0,\"\",Q41/$Q$12),\"\")","v":""},{"$f":"IFERROR(IF(Q41=0,\"\",Q41/$Q$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A41=\"Turnover\",U$16/$G$16*$K41-S41,IF($A41=\"Area\",U$12/$G$12*$K41,IF($A41=\"divisor\",VLOOKUP(U$9,$D$59:$N$66,7,FALSE)*$K41,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(U41=0,\"\",U41/$U$12),\"\")","v":""},{"$f":"IFERROR(IF(U41=0,\"\",U41/$U$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A41=\"Turnover\",Y$16/$G$16*$K41-W41,IF($A41=\"Area\",Y$12/$G$12*$K41,IF($A41=\"divisor\",VLOOKUP(Y$9,$D$59:$N$66,7,FALSE)*$K41,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(Y41=0,\"\",Y41/$Y$12),\"\")","v":""},{"$f":"IFERROR(IF(Y41=0,\"\",Y41/$Y$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A41=\"Turnover\",AC$16/$G$16*$K41-AA41,IF($A41=\"Area\",AC$12/$G$12*$K41,IF($A41=\"divisor\",VLOOKUP(AC$9,$D$59:$N$66,7,FALSE)*$K41,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(AC41=0,\"\",AC41/$AC$12),\"\")","v":""},{"$f":"IFERROR(IF(AC41=0,\"\",AC41/$AC$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A41=\"Turnover\",AG$16/$G$16*$G41-AE41,IF($A41=\"Area\",AG$12/$G$12*$G41,IF($A41=\"divisor\",VLOOKUP(AG$9,$D$59:$N$66,7,FALSE)*$G41,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(AG41=0,\"\",AG41/$AG$12),\"\")","v":""},{"$f":"IFERROR(IF(AG41=0,\"\",AG41/$AG$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A41=\"Turnover\",AK$16/$G$16*$G41-AI41,IF($A41=\"Area\",AK$12/$G$12*$G41,IF($A41=\"divisor\",VLOOKUP(AK$9,$D$59:$N$66,7,FALSE)*$G41,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(AK41=0,\"\",AK41/$AK$12),\"\")","v":""},{"$f":"IFERROR(IF(AK41=0,\"\",AK41/$AK$14),\"\")","v":""},null,{"$f":"IFERROR(IF($A41=\"Turnover\",AO$16/$G$16*$G41-AM41,IF($A41=\"Area\",AO$12/$G$12*$G41,IF($A41=\"divisor\",VLOOKUP(AO$9,$D$59:$N$66,7,FALSE)*$G41,\"\"))),\"\")","v":""},{"$f":"IFERROR(IF(AO41=0,\"\",AO41/$AO$12),\"\")","v":""},{"$f":"IFERROR(IF(AO41=0,\"\",AO41/$AO$14),\"\")","v":""},{"$f":"K41-SUM(M41,Q41,U41,Y41,AC41,AG41,AK41,AO41)","v":0}]
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[null,null,null,"Total Rent, Finance & Depreciation",null,null,{"$f":"SUM(G38:G42)","v":0},null,{"$f":"SUM(I38:I41)","v":0},null,{"$f":"SUM(K38:K41)","v":0},null,{"$f":"SUM(M38:M41)","v":0},{"$f":"IF(M43=0,0,M43/$M$12)","v":0},{"$f":"IF(M43=0,0,M43/$M$14)","v":0},null,{"$f":"SUM(Q38:Q41)","v":0},{"$f":"IF(Q43=0,0,Q43/$M$12)","v":0},{"$f":"IF(Q43=0,0,Q43/$M$14)","v":0},null,{"$f":"SUM(U38:U41)","v":0},{"$f":"IF(U43=0,0,U43/$M$12)","v":0},{"$f":"IF(U43=0,0,U43/$M$14)","v":0},null,{"$f":"SUM(Y38:Y41)","v":0},{"$f":"IF(Y43=0,0,Y43/$M$12)","v":0},{"$f":"IF(Y43=0,0,Y43/$M$14)","v":0},null,{"$f":"SUM(AC38:AC41)","v":0},{"$f":"IF(AC43=0,0,AC43/$M$12)","v":0},{"$f":"IF(AC43=0,0,AC43/$M$14)","v":0},null,{"$f":"SUM(AG38:AG41)","v":0},{"$f":"IF(AG43=0,0,AG43/$M$12)","v":0},{"$f":"IF(AG43=0,0,AG43/$M$14)","v":0},null,{"$f":"SUM(AK38:AK41)","v":0},{"$f":"IF(AK43=0,0,AK43/$M$12)","v":0},{"$f":"IF(AK43=0,0,AK43/$M$14)","v":0},null,{"$f":"SUM(AO38:AO41)","v":0},{"$f":"IF(AO43=0,0,AO43/$M$12)","v":0},{"$f":"IF(AO43=0,0,AO43/$M$14)","v":0},{"$f":"K43-SUM(M43,Q43,U43,Y43,AC43,AG43,AK43,AO43)","v":0}]
[]
[null,null,null,"EBITDA",null,null,{"$f":"+G47+G41+G40+G39","v":0},null,{"$f":"+I47+I41+I40+I39","v":0},null,{"$f":"+K47+K41+K40+K39","v":0},null,{"$f":"IFERROR(+M47+M41+M40+M39,0)","v":0},{"$f":"IF(M45=0,0,M45/$M$12)","v":0},{"$f":"IF(M45=0,0,M45/$M$14)","v":0},null,{"$f":"IFERROR(+Q47+Q41+Q40+Q39,0)","v":0},{"$f":"IF(Q45=0,0,Q45/$M$12)","v":0},{"$f":"IF(Q45=0,0,Q45/$M$14)","v":0},null,{"$f":"IFERROR(+U47+U41+U40+U39,0)","v":0},{"$f":"IF(U45=0,0,U45/$M$12)","v":0},{"$f":"IF(U45=0,0,U45/$M$14)","v":0},null,{"$f":"IFERROR(+Y47+Y41+Y40+Y39,0)","v":0},{"$f":"IF(Y45=0,0,Y45/$M$12)","v":0},{"$f":"IF(Y45=0,0,Y45/$M$14)","v":0},null,{"$f":"IFERROR(+AC47+AC41+AC40+AC39,0)","v":0},{"$f":"IF(AC45=0,0,AC45/$M$12)","v":0},{"$f":"IF(AC45=0,0,AC45/$M$14)","v":0},null,{"$f":"IFERROR(+AG47+AG41+AG40+AG39,0)","v":0},{"$f":"IF(AG45=0,0,AG45/$M$12)","v":0},{"$f":"IF(AG45=0,0,AG45/$M$14)","v":0},null,{"$f":"IFERROR(+AK47+AK41+AK40+AK39,0)","v":0},{"$f":"IF(AK45=0,0,AK45/$M$12)","v":0},{"$f":"IF(AK45=0,0,AK45/$M$14)","v":0},null,{"$f":"IFERROR(+AO47+AO41+AO40+AO39,0)","v":0},{"$f":"IF(AO45=0,0,AO45/$M$12)","v":0},{"$f":"IF(AO45=0,0,AO45/$M$14)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Q46=0,\"\",Q46/$Q$14)","v":""},null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AC46=0,\"\",AC46/$AC$12)","v":""},null,null,null,null,{"$f":"IF(AG46=0,\"\",AG46/$AG$14)","v":""},null,null,{"$f":"IF(AK46=0,\"\",AK46/$AK$12)","v":""}]
[null,null,null,"NET MARGIN AFTER RENT, FINANCE & DEPRECIATION",null,null,{"$f":"G36-G43","v":0},null,null,null,{"$f":"K36-K43","v":0},null,{"$f":"M36-M43","v":0},{"$f":"IF(M47=0,0,M47/M12)","v":0},{"$f":"IF(M47=0,0,M47/M14)","v":0},null,{"$f":"Q36-Q43","v":0},{"$f":"IF(Q47=0,0,Q47/Q12)","v":0},{"$f":"IF(Q47=0,0,Q47/Q14)","v":0},null,{"$f":"U36-U43","v":0},{"$f":"IF(U47=0,0,U47/U12)","v":0},{"$f":"IF(U47=0,0,U47/U14)","v":0},null,{"$f":"Y36-Y43","v":0},{"$f":"IF(Y47=0,0,Y47/Y12)","v":0},{"$f":"IF(Y47=0,0,Y47/Y14)","v":0},null,{"$f":"AC36-AC43","v":0},{"$f":"IF(AC47=0,0,AC47/AC12)","v":0},{"$f":"IF(AC47=0,0,AC47/AC14)","v":0},null,{"$f":"AG36-AG43","v":0},{"$f":"IF(AG47=0,0,AG47/AG12)","v":0},{"$f":"IF(AG47=0,0,AG47/AG14)","v":0},null,{"$f":"AK36-AK43","v":0},{"$f":"IF(AK47=0,0,AK47/AK12)","v":0},{"$f":"IF(AK47=0,0,AK47/AK14)","v":0},null,{"$f":"AO36-AO43","v":0},{"$f":"IF(AO47=0,0,AO47/AO12)","v":0},{"$f":"IF(AO47=0,0,AO47/AO14)","v":0}]
[]
[]
[]
[]
[]
[null,null,null,"Turnover"]
[null,null,null,"Area"]
[null,null,null,"Divisor"]
[]
[]
[null,null,null,"DIVISOR","divsor","Ha","Div x Ha",null,null,"factor"]
[null,null,null,{"$f":"'2. Basic'!J11","v":"Wheat"},{"$f":"IFERROR(VLOOKUP(D59,$D$69:$E$87,2,FALSE),0)","v":1},{"$f":"HLOOKUP(D59,$M$9:$AQ$14,4,FALSE)","v":0},{"$f":"F59*E59","v":0},null,null,{"$f":"G59/$G$67","v":{"$error":"#DIV/0!"}},{"$f":"G59/$G$67","v":{"$error":"#DIV/0!"}},{"$f":"G59/$G$67","v":{"$error":"#DIV/0!"}}]
[null,null,null,{"$f":"'2. Basic'!K11","v":"Sugar Beet"},{"$f":"IFERROR(VLOOKUP(D60,$D$69:$E$87,2,FALSE),0)","v":1.2},{"$f":"HLOOKUP(D60,$M$9:$AQ$14,4,FALSE)","v":0},0,null,null,{"$f":"G60/$G$67","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,null,{"$f":"'2. Basic'!L11","v":"Spring Barley"},1,0,0,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,null,{"$f":"'2. Basic'!M11","v":"Rye"},1,0,0,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
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[null,null,null,{"$f":"'2. Basic'!O11","v":"Potatoes processing"},1,0,0,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
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[]
[null,null,null,null,"VARIABLE COSTS"]
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[null,null,null,null,"Sprays",null,null,{"$f":"K22+O22+S22+W22+AA22+AE22+AI22+AM22","v":0},null,null,{"$f":"'3. Intermediate'!M21","v":0},{"$f":"IF(K22=0,\"\",K22/$K$13)","v":""},{"$f":"IF(K22=0,\"\",K22/$K$15)","v":""},null,{"$f":"'3. Intermediate'!Q21","v":0},{"$f":"IF(O22=0,\"\",O22/$O$13)","v":""},{"$f":"IF(O22=0,\"\",O22/$O$15)","v":""},null,{"$f":"'3. Intermediate'!U21","v":0},{"$f":"IF(S22=0,\"\",S22/$S$13)","v":""},{"$f":"IF(S22=0,\"\",S22/$S$15)","v":""},null,{"$f":"'3. Intermediate'!Y21","v":0},{"$f":"IF(W22=0,\"\",W22/$W$13)","v":""},{"$f":"IF(W22=0,\"\",W22/$W$15)","v":""},null,{"$f":"'3. Intermediate'!AC21","v":0},{"$f":"IF(AA22=0,\"\",AA22/$AA$13)","v":""},{"$f":"IF(AA22=0,\"\",AA22/$AA$15)","v":""},null,{"$f":"'3. Intermediate'!AG21","v":0},{"$f":"IF(AE22=0,\"\",AE22/$AE$13)","v":""},{"$f":"IF(AE22=0,\"\",AE22/$AE$15)","v":""},null,{"$f":"'3. Intermediate'!AK21","v":0},{"$f":"IF(AI22=0,\"\",AI22/$AI$13)","v":""},{"$f":"IF(AI22=0,\"\",AI22/$AI$15)","v":""},null,{"$f":"'3. Intermediate'!AO21","v":0},{"$f":"IF(AM22=0,\"\",AM22/$AM$13)","v":""},{"$f":"IF(AM22=0,\"\",AM22/$AM$15)","v":""}]
[null,null,null,null,"Other",null,null,{"$f":"K23+O23+S23+W23+AA23+AE23+AI23+AM23","v":0},null,null,{"$f":"'3. Intermediate'!M22","v":0},{"$f":"IF(K23=0,\"\",K23/$K$13)","v":""},{"$f":"IF(K23=0,\"\",K23/$K$15)","v":""},null,{"$f":"'3. Intermediate'!Q22","v":0},{"$f":"IF(O23=0,\"\",O23/$O$13)","v":""},{"$f":"IF(O23=0,\"\",O23/$O$15)","v":""},null,{"$f":"'3. Intermediate'!U22","v":0},{"$f":"IF(S23=0,\"\",S23/$S$13)","v":""},{"$f":"IF(S23=0,\"\",S23/$S$15)","v":""},null,{"$f":"'3. Intermediate'!Y22","v":0},{"$f":"IF(W23=0,\"\",W23/$W$13)","v":""},{"$f":"IF(W23=0,\"\",W23/$W$15)","v":""},null,{"$f":"'3. Intermediate'!AC22","v":0},{"$f":"IF(AA23=0,\"\",AA23/$AA$13)","v":""},{"$f":"IF(AA23=0,\"\",AA23/$AA$15)","v":""},null,{"$f":"'3. Intermediate'!AG22","v":0},{"$f":"IF(AE23=0,\"\",AE23/$AE$13)","v":""},{"$f":"IF(AE23=0,\"\",AE23/$AE$15)","v":""},null,{"$f":"'3. Intermediate'!AK22","v":0},{"$f":"IF(AI23=0,\"\",AI23/$AI$13)","v":""},{"$f":"IF(AI23=0,\"\",AI23/$AI$15)","v":""},null,{"$f":"'3. Intermediate'!AO22","v":0},{"$f":"IF(AM23=0,\"\",AM23/$AM$13)","v":""},{"$f":"IF(AM23=0,\"\",AM23/$AM$15)","v":""}]
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[null,null,null,null,"MARGIN BEFORE RENT, FINANCE & DEPRECIATION",null,null,{"$f":"H26-H85","v":0},null,null,{"$f":"K26-K85","v":0},{"$f":"IF(K87=0,\"\",K87/$K$13)","v":""},{"$f":"IF(K87=0,\"\",K87/K15)","v":""},null,{"$f":"O26-O85","v":0},{"$f":"IF(O87=0,\"\",O87/O13)","v":""},{"$f":"IF(O87=0,\"\",O87/O15)","v":""},null,{"$f":"S26-S85","v":0},{"$f":"IF(S87=0,\"\",S87/S13)","v":""},{"$f":"IF(S87=0,\"\",S87/S15)","v":""},null,{"$f":"W26-W85","v":0},{"$f":"IF(W87=0,\"\",W87/W13)","v":""},{"$f":"IF(W87=0,\"\",W87/W15)","v":""},null,{"$f":"AA26-AA85","v":0},{"$f":"IF(AA87=0,\"\",AA87/AA13)","v":""},{"$f":"IF(AA87=0,\"\",AA87/AA15)","v":""},null,{"$f":"AE26-AE85","v":0},{"$f":"IF(AE87=0,\"\",AE87/AE13)","v":""},{"$f":"IF(OR(AE87=0,ISERROR(AE87),AE87=\"\"),\"\",AE87/$AE$15)","v":""},null,{"$f":"AI26-AI85","v":0},{"$f":"IF(OR(AI87=0,ISERROR(AI87),AI87=\"\"),\"\",AI87/$AI$13)","v":""},{"$f":"IF(OR(AJ87=0,ISERROR(AJ87),AJ87=\"\"),\"\",AJ87/$AI$15)","v":""},null,{"$f":"AM26-AM85","v":0},{"$f":"IF(OR(AM87=0,ISERROR(AM87),AM87=\"\"),\"\",AM87/$AM$13)","v":""},{"$f":"IF(OR(AN87=0,ISERROR(AN87),AN87=\"\"),\"\",AN87/$AM$15)","v":""}]
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["D",null,null,"Divisor","Machinery depreciation",null,null,{"$f":"'3. Intermediate'!G40","v":0},null,null,{"$f":"IFERROR(IF($D91=\"Turnover\",K$17/$H$17*$H91,IF($D91=\"Area\",K$13/$H$13*$H91,IF($D91=\"divisor\",VLOOKUP(K$10,$E$110:$L$117,7,FALSE)*$H91,\"\"))),0)","v":0},{"$f":"IF(OR(K91=0,ISERROR(K91),K91=\"\"),\"\",K91/$K$13)","v":""},{"$f":"IF(OR(K91=0,ISERROR(K91),K91=\"\"),\"\",K91/$K$15)","v":""},null,{"$f":"IFERROR(IF($D91=\"Turnover\",O$17/$H$17*$H91,IF($D91=\"Area\",O$13/$H$13*$H91,IF($D91=\"divisor\",VLOOKUP(O$10,$E$110:$L$117,7,FALSE)*$H91,\"\"))),0)","v":0},{"$f":"IF(OR(O91=0,ISERROR(O91),O91=\"\"),\"\",O91/$K$13)","v":""},{"$f":"IF(OR(O91=0,ISERROR(O91),O91=\"\"),\"\",O91/$O$15)","v":""},null,{"$f":"IFERROR(IF($D91=\"Turnover\",S$17/$H$17*$H91,IF($D91=\"Area\",S$13/$H$13*$H91,IF($D91=\"divisor\",VLOOKUP(S$10,$E$110:$L$117,7,FALSE)*$H91,\"\"))),0)","v":0},{"$f":"IF(OR(S91=0,ISERROR(S91),S91=\"\"),\"\",S91/$K$13)","v":""},{"$f":"IF(OR(S91=0,ISERROR(S91),S91=\"\"),\"\",S91/$S$15)","v":""},null,{"$f":"IFERROR(IF($D91=\"Turnover\",W$17/$H$17*$H91,IF($D91=\"Area\",W$13/$H$13*$H91,IF($D91=\"divisor\",VLOOKUP(W$10,$E$110:$L$117,7,FALSE)*$H91,\"\"))),0)","v":0},{"$f":"IF(OR(W91=0,ISERROR(W91),W91=\"\"),\"\",W91/$K$13)","v":""},{"$f":"IF(OR(W91=0,ISERROR(W91),W91=\"\"),\"\",W91/$W$15)","v":""},null,{"$f":"IFERROR(IF($D91=\"Turnover\",AA$17/$H$17*$H91,IF($D91=\"Area\",AA$13/$H$13*$H91,IF($D91=\"divisor\",VLOOKUP(AA$10,$E$110:$L$117,7,FALSE)*$H91,\"\"))),0)","v":0},{"$f":"IF(OR(AA91=0,ISERROR(AA91),AA91=\"\"),\"\",AA91/$K$13)","v":""},{"$f":"IF(OR(AA91=0,ISERROR(AA91),AA91=\"\"),\"\",AA91/$AA$15)","v":""},null,{"$f":"IFERROR(IF($D91=\"Turnover\",AE$17/$H$17*$H91,IF($D91=\"Area\",AE$13/$H$13*$H91,IF($D91=\"divisor\",VLOOKUP(AE$10,$E$110:$L$117,7,FALSE)*$H91,\"\"))),0)","v":0},{"$f":"IF(OR(AE91=0,ISERROR(AE91),AE91=\"\"),\"\",AE91/$K$13)","v":""},{"$f":"IF(OR(AE91=0,ISERROR(AE91),AE91=\"\"),\"\",AE91/$AE$15)","v":""},null,{"$f":"IFERROR(IF($D91=\"Turnover\",AI$17/$H$17*$H91,IF($D91=\"Area\",AI$13/$H$13*$H91,IF($D91=\"divisor\",VLOOKUP(AI$10,$E$110:$L$117,7,FALSE)*$H91,\"\"))),0)","v":0},{"$f":"IF(OR(AI91=0,ISERROR(AI91),AI91=\"\"),\"\",AI91/$K$13)","v":""},{"$f":"IF(OR(AI91=0,ISERROR(AI91),AI91=\"\"),\"\",AI91/$AI$15)","v":""},null,{"$f":"IFERROR(IF($D91=\"Turnover\",AM$17/$H$17*$H91,IF($D91=\"Area\",AM$13/$H$13*$H91,IF($D91=\"divisor\",VLOOKUP(AM$10,$E$110:$L$117,7,FALSE)*$H91,\"\"))),0)","v":0},{"$f":"IF(OR(AM91=0,ISERROR(AM91),AM91=\"\"),\"\",AM91/$K$13)","v":""},{"$f":"IF(OR(AM91=0,ISERROR(AM91),AM91=\"\"),\"\",AM91/$AM$15)","v":""},0]
["D",null,null,"Divisor","Property depreciation",null,null,{"$f":"'3. Intermediate'!G41","v":0},null,null,{"$f":"IFERROR(IF($D92=\"Turnover\",K$17/$H$17*$H92,IF($D92=\"Area\",K$13/$H$13*$H92,IF($D92=\"divisor\",VLOOKUP(K$10,$E$110:$L$117,7,FALSE)*$H92,\"\"))),0)","v":0},{"$f":"IF(OR(K92=0,ISERROR(K92),K92=\"\"),\"\",K92/$K$13)","v":""},{"$f":"IF(OR(K92=0,ISERROR(K92),K92=\"\"),\"\",K92/$K$15)","v":""},null,{"$f":"IFERROR(IF($D92=\"Turnover\",O$17/$H$17*$H92,IF($D92=\"Area\",O$13/$H$13*$H92,IF($D92=\"divisor\",VLOOKUP(O$10,$E$110:$L$117,7,FALSE)*$H92,\"\"))),0)","v":0},{"$f":"IF(OR(O92=0,ISERROR(O92),O92=\"\"),\"\",O92/$K$13)","v":""},{"$f":"IF(OR(O92=0,ISERROR(O92),O92=\"\"),\"\",O92/$O$15)","v":""},null,{"$f":"IFERROR(IF($D92=\"Turnover\",S$17/$H$17*$H92,IF($D92=\"Area\",S$13/$H$13*$H92,IF($D92=\"divisor\",VLOOKUP(S$10,$E$110:$L$117,7,FALSE)*$H92,\"\"))),0)","v":0},{"$f":"IF(OR(S92=0,ISERROR(S92),S92=\"\"),\"\",S92/$K$13)","v":""},{"$f":"IF(OR(S92=0,ISERROR(S92),S92=\"\"),\"\",S92/$S$15)","v":""},null,{"$f":"IFERROR(IF($D92=\"Turnover\",W$17/$H$17*$H92,IF($D92=\"Area\",W$13/$H$13*$H92,IF($D92=\"divisor\",VLOOKUP(W$10,$E$110:$L$117,7,FALSE)*$H92,\"\"))),0)","v":0},{"$f":"IF(OR(W92=0,ISERROR(W92),W92=\"\"),\"\",W92/$K$13)","v":""},{"$f":"IF(OR(W92=0,ISERROR(W92),W92=\"\"),\"\",W92/$W$15)","v":""},null,{"$f":"IFERROR(IF($D92=\"Turnover\",AA$17/$H$17*$H92,IF($D92=\"Area\",AA$13/$H$13*$H92,IF($D92=\"divisor\",VLOOKUP(AA$10,$E$110:$L$117,7,FALSE)*$H92,\"\"))),0)","v":0},{"$f":"IF(OR(AA92=0,ISERROR(AA92),AA92=\"\"),\"\",AA92/$K$13)","v":""},{"$f":"IF(OR(AA92=0,ISERROR(AA92),AA92=\"\"),\"\",AA92/$AA$15)","v":""},null,{"$f":"IFERROR(IF($D92=\"Turnover\",AE$17/$H$17*$H92,IF($D92=\"Area\",AE$13/$H$13*$H92,IF($D92=\"divisor\",VLOOKUP(AE$10,$E$110:$L$117,7,FALSE)*$H92,\"\"))),0)","v":0},{"$f":"IF(OR(AE92=0,ISERROR(AE92),AE92=\"\"),\"\",AE92/$K$13)","v":""},{"$f":"IF(OR(AE92=0,ISERROR(AE92),AE92=\"\"),\"\",AE92/$AE$15)","v":""},null,{"$f":"IFERROR(IF($D92=\"Turnover\",AI$17/$H$17*$H92,IF($D92=\"Area\",AI$13/$H$13*$H92,IF($D92=\"divisor\",VLOOKUP(AI$10,$E$110:$L$117,7,FALSE)*$H92,\"\"))),0)","v":0},{"$f":"IF(OR(AI92=0,ISERROR(AI92),AI92=\"\"),\"\",AI92/$K$13)","v":""},{"$f":"IF(OR(AI92=0,ISERROR(AI92),AI92=\"\"),\"\",AI92/$AI$15)","v":""},null,{"$f":"IFERROR(IF($D92=\"Turnover\",AM$17/$H$17*$H92,IF($D92=\"Area\",AM$13/$H$13*$H92,IF($D92=\"divisor\",VLOOKUP(AM$10,$E$110:$L$117,7,FALSE)*$H92,\"\"))),0)","v":0},{"$f":"IF(OR(AM92=0,ISERROR(AM92),AM92=\"\"),\"\",AM92/$K$13)","v":""},{"$f":"IF(OR(AM92=0,ISERROR(AM92),AM92=\"\"),\"\",AM92/$AM$15)","v":""},0]
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[null,null,null,null,"Total Rent, Finance & Depreciation",null,null,{"$f":"SUM(H89:H93)","v":0},null,null,{"$f":"SUM(K89:K92)","v":0},{"$f":"IF(K94=0,\"\",K94/$K$13)","v":""},{"$f":"IF(K94=0,\"\",K94/$K$15)","v":""},null,{"$f":"SUM(O89:O92)","v":0},{"$f":"IF(O94=0,\"\",O94/$O$13)","v":""},{"$f":"IF(O94=0,\"\",O94/$O$15)","v":""},null,{"$f":"SUM(S89:S92)","v":0},{"$f":"IF(S94=0,\"\",S94/$S$13)","v":""},{"$f":"IF(S94=0,\"\",S94/$S$15)","v":""},null,{"$f":"SUM(W89:W92)","v":0},{"$f":"IF(W94=0,\"\",W94/$W$13)","v":""},{"$f":"IF(W94=0,\"\",W94/$W$15)","v":""},null,{"$f":"SUM(AA89:AA92)","v":0},{"$f":"IF(AA94=0,\"\",AA94/$AA$13)","v":""},{"$f":"IF(AA94=0,\"\",AA94/$AA$15)","v":""},null,{"$f":"SUM(AE89:AE92)","v":0},{"$f":"IF(AE94=0,\"\",AE94/$AE$13)","v":""},{"$f":"IF(AE94=0,\"\",AE94/$AE$15)","v":""},null,{"$f":"SUM(AI89:AI92)","v":0},{"$f":"IF(OR(AI94=0,ISERROR(AI94),AI94=\"\"),\"\",AI94/$AI$13)","v":""},{"$f":"IF(OR(AI94=0,ISERROR(AI94),AI94=\"\"),\"\",AI94/$AI$15)","v":""},null,{"$f":"SUM(AM89:AM92)","v":0},{"$f":"IF(AM94=0,\"\",AM94/$AM$13)","v":""},{"$f":"IF(AM94=0,\"\",AM94/$AM$15)","v":""},0]
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["E",null,null,null,"EBITDA",null,null,{"$f":"IFERROR(+H98+H90+H91+H92,0)","v":0},null,null,{"$f":"IFERROR(+K98+K90+K91+K92,0)","v":0},{"$f":"IF(K96=0,\"\",K96/$K$13)","v":""},{"$f":"IF(K96=0,\"\",K96/$K$15)","v":""},null,{"$f":"IFERROR(+O98+O90+O91+O92,0)","v":0},{"$f":"IF(O96=0,\"\",O96/$K$13)","v":""},{"$f":"IF(O96=0,\"\",O96/$K$15)","v":""},null,{"$f":"IFERROR(+S98+S90+S91+S92,0)","v":0},{"$f":"IF(S96=0,\"\",S96/$K$13)","v":""},{"$f":"IF(S96=0,\"\",S96/$K$15)","v":""},null,{"$f":"IFERROR(+W98+W90+W91+W92,0)","v":0},{"$f":"IF(W96=0,\"\",W96/$K$13)","v":""},{"$f":"IF(W96=0,\"\",W96/$K$15)","v":""},null,{"$f":"IFERROR(+AA98+AA90+AA91+AA92,0)","v":0},{"$f":"IF(AA96=0,\"\",AA96/$K$13)","v":""},{"$f":"IF(AA96=0,\"\",AA96/$K$15)","v":""},null,{"$f":"IFERROR(+AE98+AE90+AE91+AE92,0)","v":0},{"$f":"IF(AE96=0,\"\",AE96/$K$13)","v":""},{"$f":"IF(AE96=0,\"\",AE96/$K$15)","v":""},null,{"$f":"IFERROR(+AI98+AI90+AI91+AI92,0)","v":0},{"$f":"IF(AI96=0,\"\",AI96/$K$13)","v":""},{"$f":"IF(AI96=0,\"\",AI96/$K$15)","v":""},null,{"$f":"IFERROR(+AM98+AM90+AM91+AM92,0)","v":0},{"$f":"IF(AM96=0,\"\",AM96/$K$13)","v":""},{"$f":"IF(AM96=0,\"\",AM96/$K$15)","v":""}]
[]
[null,null,null,null,"NET MARGIN AFTER RENT, FINANCE & DEPRECIATION",null,null,{"$f":"H87-H94","v":0},null,null,{"$f":"K87-K94","v":0},{"$f":"IF(K98=0,\"\",K98/K13)","v":""},{"$f":"IF(K98=0,\"\",K98/K15)","v":""},null,{"$f":"O87-O94","v":0},{"$f":"IF(O98=0,\"\",O98/O13)","v":""},{"$f":"IF(O98=0,\"\",O98/O15)","v":""},null,{"$f":"S87-S94","v":0},{"$f":"IF(S98=0,\"\",S98/S13)","v":""},{"$f":"IF(S98=0,\"\",S98/S15)","v":""},null,{"$f":"W87-W94","v":0},{"$f":"IF(W98=0,\"\",W98/W13)","v":""},{"$f":"IF(W98=0,\"\",W98/W15)","v":""},null,{"$f":"AA87-AA94","v":0},{"$f":"IF(AA98=0,\"\",AA98/AA13)","v":""},{"$f":"IF(AA98=0,\"\",AA98/AA15)","v":""},null,{"$f":"AE87-AE94","v":0},{"$f":"IF(AE98=0,\"\",AE98/AE13)","v":""},{"$f":"IF(AE98=0,\"\",AE98/AE15)","v":""},null,{"$f":"AI87-AI94","v":0},{"$f":"IF(OR(AI98=0,ISERROR(AI98),AI98=\"\"),\"\",AI98/$AI$13)","v":""},{"$f":"IF(OR(AI98=0,ISERROR(AI98),AI98=\"\"),\"\",AI98/$AI$15)","v":""},null,{"$f":"AM87-AM94","v":0},{"$f":"IF(AM98=0,\"\",AM98/AM13)","v":""},{"$f":"IF(AM98=0,\"\",AM98/AM15)","v":""}]
[]
[]
[]
[]
[]
[null,null,null,null,"Turnover"]
[null,null,null,null,"Area"]
[null,null,null,null,"Divisor"]
[null,null,null,null,"Manual"]
[]
[null,null,null,null,"DIVISOR","divisor","Ha","Div x Ha",null,null,"%"]
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[null,null,null,null,{"$f":"'2. Basic'!K11","v":"Sugar Beet"},4,{"$f":"HLOOKUP(E111,$K$10:$AO$15,4,FALSE)","v":0},0,null,{"$error":"#DIV/0!"},{"$f":"H111/$H$118","v":{"$error":"#DIV/0!"}}]
[null,null,null,null,{"$f":"'2. Basic'!L11","v":"Spring Barley"},{"$f":"+'3. Intermediate'!E61","v":1},0,0,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,null,null,{"$f":"'2. Basic'!M11","v":"Rye"},{"$f":"+'3. Intermediate'!E62","v":1},0,0,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,null,null,{"$f":"'2. Basic'!N11","v":"Potatoes pre pack"},6,0,0,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,null,null,{"$f":"'2. Basic'!O11","v":"Potatoes processing"},6,0,0,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,null,null,{"$f":"'2. Basic'!P11","v":"Leeks"},0.1,0,0,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,null,null,{"$f":"'2. Basic'!Q11","v":"Carrots"},0.1,0,0,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,null,null,null,null,null,{"$f":"SUM(H110:H117)","v":0}]
[]
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[]
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[]
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["D",null,null,"Depreciation",{"$f":"SUM('4. Advanced'!H91:H92)","v":0},null,{"$f":"IF($D$4=$D$39,SUMIF('4. Advanced'!$A$28:$A$94,'5. Summary'!$A24,'4. Advanced'!$K$28:$K$94),IF('5. Summary'!$D$4='5. Summary'!$D$40,SUMIF('4. Advanced'!$A$28:$A$94,'5. Summary'!$A24,'4. Advanced'!$L$28:$L$94),IF('5. Summary'!$D$4='5. Summary'!$D$41,SUMIF('4. Advanced'!$A$28:$A$94,'5. Summary'!$A24,'4. Advanced'!$M$28:$M$94),\"\")))","v":0},{"$f":"IF($D$4=$D$39,SUMIF('4. Advanced'!$A$28:$A$94,'5. Summary'!$A24,'4. Advanced'!$O$28:$O$94),IF('5. Summary'!$D$4='5. Summary'!$D$40,SUMIF('4. Advanced'!$A$28:$A$94,'5. Summary'!$A24,'4. Advanced'!$P$28:$P$94),IF('5. Summary'!$D$4='5. Summary'!$D$41,SUMIF('4. Advanced'!$A$28:$A$94,'5. Summary'!$A24,'4. Advanced'!$Q$28:$Q$94),\"\")))","v":0},{"$f":"IF($D$4=$D$39,SUMIF('4. Advanced'!$A$28:$A$94,'5. Summary'!$A24,'4. Advanced'!$S$28:$S$94),IF('5. Summary'!$D$4='5. Summary'!$D$40,SUMIF('4. Advanced'!$A$28:$A$94,'5. Summary'!$A24,'4. Advanced'!$T$28:$T$94),IF('5. Summary'!$D$4='5. Summary'!$D$41,SUMIF('4. Advanced'!$A$28:$A$94,'5. Summary'!$A24,'4. Advanced'!$U$28:$U$94),\"\")))","v":0},{"$f":"IF($D$4=$D$39,SUMIF('4. Advanced'!$A$28:$A$94,'5. Summary'!$A24,'4. Advanced'!$W$28:$W$94),IF('5. Summary'!$D$4='5. Summary'!$D$40,SUMIF('4. Advanced'!$A$28:$A$94,'5. Summary'!$A24,'4. Advanced'!$X$28:$X$94),IF('5. Summary'!$D$4='5. Summary'!$D$41,SUMIF('4. Advanced'!$A$28:$A$94,'5. Summary'!$A24,'4. Advanced'!$Y$28:$Y$94),\"\")))","v":0},{"$f":"IF($D$4=$D$39,SUMIF('4. Advanced'!$A$28:$A$94,'5. Summary'!$A24,'4. Advanced'!$AA$28:$AA$94),IF('5. Summary'!$D$4='5. Summary'!$D$40,SUMIF('4. Advanced'!$A$28:$A$94,'5. Summary'!$A24,'4. Advanced'!$AB$28:$AB$94),IF('5. Summary'!$D$4='5. Summary'!$D$41,SUMIF('4. Advanced'!$A$28:$A$94,'5. Summary'!$A24,'4. Advanced'!$AC$28:$AC$94),\"\")))","v":0},{"$f":"IF($D$4=$D$39,SUMIF('4. Advanced'!$A$28:$A$94,'5. Summary'!$A24,'4. Advanced'!$AE$28:$AE$94),IF('5. Summary'!$D$4='5. Summary'!$D$40,SUMIF('4. Advanced'!$A$28:$A$94,'5. Summary'!$A24,'4. Advanced'!$AF$28:$AF$94),IF('5. Summary'!$D$4='5. Summary'!$D$41,SUMIF('4. Advanced'!$A$28:$A$94,'5. Summary'!$A24,'4. Advanced'!$AG$28:$AG$94),\"\")))","v":0},{"$f":"IF($D$4=$D$39,SUMIF('4. Advanced'!$A$28:$A$94,'5. Summary'!$A24,'4. Advanced'!$AI$28:$AI$94),IF('5. Summary'!$D$4='5. Summary'!$D$40,SUMIF('4. Advanced'!$A$28:$A$94,'5. Summary'!$A24,'4. Advanced'!$AJ$28:$AJ$94),IF('5. Summary'!$D$4='5. Summary'!$D$41,SUMIF('4. Advanced'!$A$28:$A$94,'5. Summary'!$A24,'4. Advanced'!$AK$28:$AK$94),\"\")))","v":0},{"$f":"IF($D$4=$D$39,SUMIF('4. Advanced'!$A$28:$A$94,'5. Summary'!$A24,'4. Advanced'!$AM$28:$AM$94),IF('5. Summary'!$D$4='5. Summary'!$D$40,SUMIF('4. Advanced'!$A$28:$A$94,'5. Summary'!$A24,'4. Advanced'!$AN$28:$AN$94),IF('5. Summary'!$D$4='5. Summary'!$D$41,SUMIF('4. Advanced'!$A$28:$A$94,'5. Summary'!$A24,'4. Advanced'!$AO$28:$AO$94),\"\")))","v":0}]
[]
[null,null,null,"Total Rent, Finance & Depreciation",{"$f":"SUM(E23:E24)","v":0},null,{"$f":"SUM(G23:G24)","v":0},0,0,0,0,0,{"$f":"SUM(M23:M24)","v":0},{"$f":"SUM(N23:N24)","v":0}]
[]
[null,null,null,"Total Cost of Production",{"$f":"E26+E21+E10","v":0},null,{"$f":"G26+G21+G10","v":0},0,0,0,0,0,0,0]
[]
["E",null,null,"EBITDA",{"$f":"+'4. Advanced'!H96","v":0},null,{"$f":"IF($D$4=$D$39,SUMIF('4. Advanced'!$A$28:$A$96,'5. Summary'!$A30,'4. Advanced'!$K$28:$K$96),IF('5. Summary'!$D$4='5. Summary'!$D$40,SUMIF('4. Advanced'!$A$28:$A$96,'5. Summary'!$A30,'4. Advanced'!$L$28:$L$96),IF('5. Summary'!$D$4='5. Summary'!$D$41,SUMIF('4. Advanced'!$A$28:$A$96,'5. Summary'!$A30,'4. Advanced'!$M$28:$M$96),\"\")))","v":0},{"$f":"IF($D$4=$D$39,SUMIF('4. Advanced'!$A$28:$A$96,'5. Summary'!$A30,'4. Advanced'!$O$28:$O$96),IF('5. Summary'!$D$4='5. Summary'!$D$40,SUMIF('4. Advanced'!$A$28:$A$96,'5. Summary'!$A30,'4. Advanced'!$P$28:$P$96),IF('5. Summary'!$D$4='5. Summary'!$D$41,SUMIF('4. Advanced'!$A$28:$A$96,'5. Summary'!$A30,'4. Advanced'!$Q$28:$Q$96),\"\")))","v":0},{"$f":"IF($D$4=$D$39,SUMIF('4. Advanced'!$A$28:$A$96,'5. Summary'!$A30,'4. Advanced'!$S$28:$S$96),IF('5. Summary'!$D$4='5. Summary'!$D$40,SUMIF('4. Advanced'!$A$28:$A$96,'5. Summary'!$A30,'4. Advanced'!$T$28:$T$96),IF('5. Summary'!$D$4='5. Summary'!$D$41,SUMIF('4. Advanced'!$A$28:$A$96,'5. Summary'!$A30,'4. Advanced'!$U$28:$U$96),\"\")))","v":0},{"$f":"IF($D$4=$D$39,SUMIF('4. Advanced'!$A$28:$A$96,'5. Summary'!$A30,'4. Advanced'!$W$28:$W$96),IF('5. Summary'!$D$4='5. Summary'!$D$40,SUMIF('4. Advanced'!$A$28:$A$96,'5. Summary'!$A30,'4. Advanced'!$X$28:$X$96),IF('5. Summary'!$D$4='5. Summary'!$D$41,SUMIF('4. Advanced'!$A$28:$A$96,'5. Summary'!$A30,'4. Advanced'!$Y$28:$Y$96),\"\")))","v":0},{"$f":"IF($D$4=$D$39,SUMIF('4. Advanced'!$A$28:$A$96,'5. Summary'!$A30,'4. Advanced'!$AA$28:$AA$96),IF('5. Summary'!$D$4='5. Summary'!$D$40,SUMIF('4. Advanced'!$A$28:$A$96,'5. Summary'!$A30,'4. Advanced'!$AB$28:$AB$96),IF('5. Summary'!$D$4='5. Summary'!$D$41,SUMIF('4. Advanced'!$A$28:$A$96,'5. Summary'!$A30,'4. Advanced'!$AC$28:$AC$96),\"\")))","v":0},{"$f":"IF($D$4=$D$39,SUMIF('4. Advanced'!$A$28:$A$96,'5. Summary'!$A30,'4. Advanced'!$AE$28:$AE$96),IF('5. Summary'!$D$4='5. Summary'!$D$40,SUMIF('4. Advanced'!$A$28:$A$96,'5. Summary'!$A30,'4. Advanced'!$AF$28:$AF$96),IF('5. Summary'!$D$4='5. Summary'!$D$41,SUMIF('4. Advanced'!$A$28:$A$96,'5. Summary'!$A30,'4. Advanced'!$AG$28:$AG$96),\"\")))","v":0},{"$f":"IF($D$4=$D$39,SUMIF('4. Advanced'!$A$28:$A$96,'5. Summary'!$A30,'4. Advanced'!$AI$28:$AI$96),IF('5. Summary'!$D$4='5. Summary'!$D$40,SUMIF('4. Advanced'!$A$28:$A$96,'5. Summary'!$A30,'4. Advanced'!$AJ$28:$AJ$96),IF('5. Summary'!$D$4='5. Summary'!$D$41,SUMIF('4. Advanced'!$A$28:$A$96,'5. Summary'!$A30,'4. Advanced'!$AK$28:$AK$96),\"\")))","v":0},{"$f":"IF($D$4=$D$39,SUMIF('4. Advanced'!$A$28:$A$96,'5. Summary'!$A30,'4. Advanced'!$AM$28:$AM$96),IF('5. Summary'!$D$4='5. Summary'!$D$40,SUMIF('4. Advanced'!$A$28:$A$96,'5. Summary'!$A30,'4. Advanced'!$AN$28:$AN$96),IF('5. Summary'!$D$4='5. Summary'!$D$41,SUMIF('4. Advanced'!$A$28:$A$96,'5. Summary'!$A30,'4. Advanced'!$AO$28:$AO$96),\"\")))","v":0}]
[]
[null,null,null,"Net Margin",{"$f":"E12-E21-E26","v":0},null,{"$f":"IFERROR(G12-G21-G26,0)","v":0},{"$f":"IFERROR(H12-H21-H26,0)","v":0},{"$f":"IFERROR(I12-I21-I26,0)","v":0},0,0,0,0,0]
[]
[]
[]
[]
[]
[]
[null,null,null,"£ Total"]
[null,null,null,"£ Ha"]
[null,null,null,"£ T"]

{"sheet":"6. Comparison","index":6,"n_rows":32,"n_cols":4,"rows_kept":32,"cut":false,"hidden":true,"merged":[[0,3,0,13]]}
[null,null,null,"COMPARISON"]
[]
[null,null,null,"Go to Sign post"]
[]
[]
[]
[null,null,null,"Harvest Year"]
[null,null,null,"Output"]
[]
[null,null,null,"Variable Costs"]
[]
[null,null,null,"Gross Margin"]
["L"]
["IL"]
["M",null,null,"Labour"]
["GO",null,null,"Imputed Labour"]
["PR",null,null,"Power"]
[null,null,null,"General Overheads"]
[null,null,null,"Property"]
[]
["RF",null,null,"Total Overheads"]
["D"]
[null,null,null,"Rent & Finance"]
[null,null,null,"Depreciation"]
[]
[null,null,null,"Total Rent, Finance & Depreciation"]
[]
[null,null,null,"Total Cost of Production"]
[]
[null,null,null,"EBITDA"]
[]
[null,null,null,"Net Margin"]

{"sheet":"Sheet1","index":7,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":true,"merged":[]}