Profit-Share Calculations

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  • Be sure that you have considered everything when calculating employee profit-sharing!!

  • WARNING: if your accounting reports (especially the Equity section of your Balance Sheet) does not truly reflect the financial condition of your company , do not use this app.
  • PROFIT – enter the profit from the entity or entities to be considered.
  • ACCUMULATED LOSSES – enter any losses from the Equity section of the Balance Sheet.  “Retained Earnings” is the default, but there may be losses in the “Additional Paid-In Capital” or “Partnership Interests” or other line items.
  • EQUITY – enter the total Equity shown on the Balance Sheet for each entity to be considered.
  • OWNER-BACKED CREDIT CARDS – enter the balance for each credit card on which a principal of the entity is the PRIMARY responsible party.  
  • OWNER-BACKED LOANS – enter the balance of each loan for which a principal of the entity is the PRIMARY responsible party.
  • PAYROLL INFORMATION – enter the name and period payroll amount for each participant, including the principal(s), in the profit-sharing program.  Employees joining the program mid-period will have pro-rated amounts.  The total payroll calculation should approximate the total payroll shown on the Income Statement.
  • The purpose of the CALCULATION section is to determine the optimal profit-sharing matrix.  These entries represent a management-preferred profit-sharing arrangement.
  • PROFIT % RETAINED TO FUND COMPANY GROWTH – enter the percentage of the profit to be retained by the company as a decimal. Typical minimum retention is 70% or more.
  • The next three entries are self-explanatory.
  • RETURN ON EQUITY – enter the desired return on equity for the principal’s investment in the company as a decimal.  If EQUITY is negative, the resulting calculation will be zero.
  • This section provides the opportunity to “What-If” the preferred initial calculations to see the effect on the profit-sharing distributions.
  • The “Profit – Period To Date” is held constant while the “Parameters” can be adjusted.
  • If you would like to pay at least a minimum profit-sharing distribution, use this section to make that calculation.
  • The “Profit Adjustment” section holds the parameters of the preferred calculation section constant, and allows the “Profit – Period To Date” to be customized.
  • This calculation is especially interesting, in that it will demonstrate the amount of profit-sharing that would have been available to participants at different levels of profitability.
  • This information can be used to incentivize a profitability mind-set in the plan participants.
  • This section allows the greatest flexibility in the “What-If” process.
  • All parameters and the profit can be customized.

This app should be used as a model only. Be careful with the implementation!!

  • The awarding of a portion of the profits of a company to employees is a great incentive for the people responsible for making the profit, but can also be used as a club against company management.
    • Share profits only with the people who contributed to making the profit.
    • If you have a question about the contribution of a specific employee, consider whether or not that employee should be retained.
  • DO NOT GIVE AWAY MORE MONEY THAN YOU CAN AFFORD!!
    • Adjust the “Profit retained to fund company growth” percentage to ensure that company growth can be continued.
    • There is no standard amount here.  This is a critical management decision.