Norand · Pricing & Margin Calculator v2

01

Cost Input

Real import flow: CNY material → FX → MYR landed cost → processing & overhead.

01 Material Cost (CNY → MYR)

RM 0.00

All material inputs in CNY. Auto-converted to MYR using exchange rate below.

Sheet Dimensions Determines area + PVC linear meter calc

ft × ft

↳ in mm Auto-converted (1 ft = 304.8 mm)

— × — mm

Calculated Area Auto-derived from dimensions

— m²

Incoterm FOB = supplier delivers to China port · EXW = factory pickup, you pay inland transport

FOB

EXW

Board (Particle, 18mm) Per sheet, ex-supplier price

¥ / sheet

PVC Laminate / Decor Paper Per LINEAR METER of laminate roll · Length used per side = sheet long-side + wastage

¥ / m

PVC Wastage Extra laminate length added per sheet (trim/overlap allowance) · Default 2"

in / sheet

Lamination Sides Default 2 (both faces) · Scales PVC + Glue cost

side(s)

Glue (EVA / PUR) Per m² of glued surface · Multiplied by area × sides

¥ / m²

Subtotal (CNY per sheet) —

¥ 0.00

Exchange Rate (CNY → MYR) Public Bank Malaysia TT rate · Update before pricing

1 ¥ = MYR

Bank / Forex Processing Fee Spread + handling on TT remittance

%

Material Cost (MYR per sheet) —

RM 0.00

02 Import & Landed Cost (MYR)

RM 0.00

Per-container fixed costs ÷ capacity. Duties calculated on CIF base.

Container Capacity Sheets per 40HC container (4'×9' typically 750)

sheets

Sea Freight China port → Malaysia port

RM / container

Port Handling (THC + DOC) Terminal handling + documentation fee

RM / container

Customs Clearance Agent Forwarder / clearance fee

RM / container

Local Transport (Port → Warehouse) Container haulage to your facility

Local Transport Cost Per container haulage

RM / container

Fixed Cost / Sheet (after ÷ capacity)

RM 0.00

CIF = Material + Insurance + Freight. Duties stacked on CIF as per Malaysian customs practice.

Insurance % Standard 0.3-0.5% of CIF · Marine cargo policy

%

Import Duty % HS 4410 · 0% with ACFTA Form E · Up to 15% without

%

Anti-Dumping Duty Verify with customs broker if your supplier is listed

Schedule C Exemption

Toggle ON if approved — Import SST exempted on raw materials. Industries adds 10% Output SST to Sdn Bhd selling price (single-stage tax).

Schedule C Off · Import SST applies

Sales Tax (SST) % 5% for particleboard · 10% for finished goods · On CIF + Duty + AD · Auto-zero when Schedule C ON

%

Total Landed Cost / Sheet Material + Import + Taxes

RM 0.00

∑ Total Cost per Sheet (after yield + sensitivity)

RM 0.00

Yield Rate % of sheets that are sellable. Lower yield → higher effective cost.

%

🧮 Show Calculation Breakdown — click to collapse · all formulas + step-by-step

02

Pricing & Margins

Adjust selling prices to find your profit sweet spot. GP updates live based on current cost.

Internal Transfer: Industries sells exclusively to Norand Sdn Bhd at cash on pickup. Cost cascade: Solid is auto-synced from Section 01 Total Landed Cost (read-only — change Section 01 to update). Wood/Linen, Special, Premium default to Solid + RM 10/20/30 (editable override). When Schedule C ON, Cash Sell Price gets +10% SST → Total to Sdn Bhd.

Blended (volume-weighted)

—

Product Tier

Industry reality: "Cash term" = pay first week of next month (~30 days from order). "1-Month term" = pay first week of month after (~60 days from order). The 1-month premium covers extra financing + bad debt risk.

Direct (Member / Factory)

Cash · pickup

RM

—

Direct (Member / Factory)

1-Month · 30 days

% surcharge →

RM —

—

Direct (Member / Factory)

2-Month · 60 days

% surcharge →

RM —

—

Wholesaler (Big B)

Cash · pickup

% off →

RM —

—

Wholesaler (Big B)

1-Month · 30 days

% off →

RM —

—

Wholesaler (Big B)

2-Month · 60 days

% off →

RM —

—

True Cost / Sheet

After yield + sensitivity

—

vs 3 Big Competitors (E0/E1)

Commodity grade, melamine surface

List

RM

—

vs HVEA (Melamine F4 + JIS)

Premium melamine, German equipment

List

RM

—

03

Volume Projection

Forecast monthly sheets sold per channel.

Total Sheets / Month

Drives all tier volumes via % share below. Adjust this single number to scale up/down the entire forecast.

Total

—

Direct · Cash (pickup)

Pay on pickup, list price

—

Direct · 1-Month

30-day terms + surcharge

—

Direct · 2-Month

60-day terms + surcharge

—

Wholesaler · Cash

Big B cash pickup, biggest discount

—

Wholesaler · 1-Month

Big B 30-day, smaller discount

—

Wholesaler · 2-Month

Big B 60-day, smallest discount

—

Total

—

01

Product Lines

5 product lines. Norand Core auto-syncs cost & volume from Industries transfer price.

02

Gross Profit Details

Revenue, COGS, GP per product line — top-of-funnel view, before any operating cost.

Monthly

Revenue

—

Monthly

COGS

—

Sum of all SKU costs

Monthly

Gross Profit

—

— · margin —

Product Line	Revenue / mo	COGS / mo	Gross Profit	GP %	% of Rev

03

Team & Compensation Rates

Founder, BA, statutory rates · benefits · OtherStaff (for roles unrelated to capacity-managed Lorry/Warehouse/Admin/BD).

Σ

Adjusted Profit Calculation

Founder & Production reward base · transparent breakdown to alert any dispute

RM —

Founder Reward = % × this number · Production Reward = % × this number. BD/Director commission & override are NOT deducted here — kept opaque to BD team.

F

Founder Configuration

Founder name, salary, reward tier schedule (volume-blended) & total income projection

Founder Name

Founder Salary (RM)

Reward % of Adjusted Profit · Volume-Blended Tiers

Each bracket only applies to the volume IN that bracket — same logic as SME tax. No cliff.

Tier	Revenue / mo (RM range)	Rate %

—

FOUNDER INCOME (excl. equity) — —

Salary

—

+ Founder Reward

—

= TOTAL / mo

—

P

Production Reward Rate

% of Adjusted Profit · split equally among PROD-tagged shareholders · volume-blended tiers

Production Reward % of Adjusted Profit · Volume-Blended Tiers

Total reward = blended % × Adj.Profit, split equally among PROD-tagged shareholders

Tier	Revenue / mo (RM range)	Rate %

—

PROD shareholders

Each receives / mo

Production Reward = blended % × Adj.Profit, divided equally. Paid EXTRA on top of equity share. Recipients tagged in Section 07.

M

Marketing Reward Rate

Performance-tied · split equally among MKTG-tagged shareholders · volume-blended tiers

Marketing Reward % of Base · Volume-Blended Tiers

Total reward = blended % × selected base (Revenue or Adj.Profit)

Tier	Revenue / mo (RM range)	Rate %

—

Base

Total / mo

MKTG Reward = blended % × selected base. Performance-tied (default Revenue). Paid EXTRA on top of equity share.

BA

Business Assistant

Founder's right-hand · Mgmt-tagged · base salary + commission % of Revenue

BA Name

Number of BAs

Per-BA Salary (RM)

Commission % of Revenue

BUSINESS ASSISTANT INCOME PROJECTION (per BA)

Salary

—

+ Commission

—

= TOTAL / mo

—

BA salary contributes to Mgmt Team Cost (reduces Adj.Profit, like Founder salary). BA Commission is a separate deduction in Pre-tax cascade — does NOT dilute Founder/Prod reward base.

BD

Business Development Team

BDs & BD Director · base salary + performance commission · sales divide equally among all BD heads

Regular BDs

Number of BDs

Per-BD Monthly Salary (RM)

BD Directors (CSO Lead — hired, not shareholder)

Number of Directors

Per-Director Salary (RM)

Override % of Revenue

Total BD Heads

—

BD + Director

Per-Head Revenue / mo

—

Total Revenue ÷ heads

Target / BD

—

Set in Section 04

Achievement

—

REGULAR BD INCOME PROJECTION (per BD)

Salary

—

+ Commission

—

= TOTAL / mo

—

BD DIRECTOR INCOME PROJECTION (per Director)

Salary

—

+ Commission

—

+ Override

—

= TOTAL / mo

—

BD-Attributed Revenue (basis for commission):

—

Sales Division Logic: All product line revenue divides equally among BD heads (BDs + Directors). Core uses Direct channel only (Trading goes to wholesalers, not BD's customers). Non-Core lines (Accessories, Motion, Luma, Surface, Slide) count 100% since they don't have channel-mix split. Each head's attributed revenue ÷ Target = achievement %, picks tier rate (V51 ladder).

S

Other Staff

Tag each staff to a department · Mgmt and Support staff cost both reduce Adjusted Profit

Role / Name	Department	Salary (RM)	Statutory	Total Cost

L

Malaysia Statutory Contribution (Employer)

EPF / SOCSO / EIS / HRDF · applied to all staff salaries

EPF Employer %

SOCSO %

EIS %

HRDF %

HRDF / HRD Corp applies
Mandatory if 10+ Malaysian employees in covered sectors

Total employer rate: — % on top of base salary

04

Capacity & Manpower Auto-Scaling

Per 5,000 own-wholesale sheets: +1 admin, +1 driver, +1 assistant, +1 warehouse, +1 truck · Per 5,000 trading sheets: +1 warehouse · BD scales with total revenue · feeds Operating Costs.

⚙

Master Toggle

When ON: capacity-derived headcount + costs feed into OpEx · BD count, BD salary, Director count + salary in Section 03 are auto-managed (and Lorry Driver / Lorry Assistant / Warehouse Worker / Account Admin entries in OtherStaff are skipped to avoid double-count)

V

Volume Split (auto from Section 01 Channel Mix)

Trading vs Own-Wholesale derived from Sales Channel Mix · edit in Section 01 → Norand Core → Channel Mix · all values here are read-only mirrors

Total Sheets (# / mo)

Own-Wholesale Sheets (# / mo, = sum of Direct channels)

Trading Sheets (# / mo, = sum of Trading channels)

Trading Share (% of total)

To change the split: Go to Section 01 Norand Core → "Sales Channel Mix · Direct vs Trading" and adjust the channel sheets. Direct channels (Direct·Cash + Direct·1-Month) sum = Own-WS · Trading channels sum = Trading. BD scaling uses Direct channels revenue (after applying any discount).

A

Operations Crew

Admin scales separately from Lorry team · each can include trading volume independently

▸ A1. Admin (paperwork)

Sheets per Admin Block (#) — triggers +1 admin

Volume Scope

Include trading volume (admin handles all paperwork)

Admin Salary (RM/mo)

▸ A2. Lorry Team (Driver + Assistant + Truck — move together)

Sheets per Lorry Block (#) — triggers +1 driver +1 assistant +1 truck

Volume Scope

Include trading volume (trucks deliver trading too)

Lorry Driver (RM/mo)

Lorry Assistant (RM/mo)

▸ Auto-Scaled Headcount

Role	Volume Driver	Required	Override	Effective	Salary / HC	Total / mo

B

Warehouse Worker

Independent rules from own-ws side + trading side · contributions sum together

▸ Trigger Rules (independent)

Sheets per Warehouse — Own-WS side (#)

Sheets per Warehouse — Trading side (#)

▸ Salary (RM/mo)

Warehouse Worker (RM/mo)

▸ Auto-Scaled Headcount

Role	Volume Driver	Required	Override	Effective	Salary / HC	Total / mo

C

Salesforce (BDs & Director)

Director = 1 fixed · BDs auto-scale with own-wholesale revenue · cushion ensures bonus achievability

▸ Trigger Rules

BD Revenue Target per seller (RM/mo)

BD Cushion (%) — adds +1 BD only when revenue exceeds target by this %

BD trigger logic: With 5% cushion, +1 BD adds only when own-ws revenue exceeds target × 1.05. Each BD comfortably hits 100% target → unlocks quarterly + yearly bonuses. Set 0% for strict trigger.

▸ Salaries (RM/mo)

BD per head (RM/mo)

BD Director — 1 fixed (RM/mo)

▸ Auto-Scaled Headcount

Role	Volume Driver	Required	Override	Effective	Salary / HC	Total / mo

D

Truck Financing & Running

Auto-scales with own-ws block count · loan installment + petrol + maintenance · NOT subject to statutory

▸ Per Truck Cost Inputs

Loan Installment (RM/mo)

Tenure (months)

Interest Rate (%)

Petrol (RM/mo)

Maintenance + Insurance (RM/mo)

▸ Truck Cost Summary

Auto-skip note: When this section is ON, any loan named "Truck" in Section 06 Bank Loans is auto-skipped (avoids double-count).

∑

Cost Impact Summary → flows into OpEx

All capacity-derived costs that affect P&L

05

BD Commission

Tiered commission structure for BD team · live reward calculation preview.

C

BD Commission Tier 3-TIER LADDER

Booked sales achievement → locks rate at sale month · % of each BD's own attributed Revenue

Target per BD (RM/mo)

Achievement % thresholds

tier 1 fixed @ 0%

tier 2/3 editable below

3-Tier Rates · achievement of THIS MONTH's booked sales determines rate

Tier 1 · Below

—%

≥ 0% · %

Tier 2 · Approach

—%

% → %

Tier 3 · Hit Target

—%

% → %

How it works: Each BD's own attributed monthly revenue ÷ Target = achievement %. Achievement matches the highest tier threshold met → that tier's rate applies to the full attributed revenue.
Currently effective: —% · achievement —% · per-BD revenue —
Note: Calculator uses booked-sales (Section 03 revenue) — rate is locked at the sale month. In real ops, claims paid on collection but rate doesn't change retroactively.

$

Live Reward Calculation

Based on current Adjusted Profit / Revenue / GP

Founder Reward

—

Prod Reward (Total)

—

BD Commission (Sum)

—

Director Override

—

MKTG Reward (Total)

—

Adjusted Profit

—

GP − Mgmt − Support − BD Team − Rent − OpEx − Loans − Retainer − Benefits

06

Operating Costs

Rent · loans · OpEx · professional services · benefits · all reduce Adjusted Profit base.

RT

Rent

Warehouse + office monthly rent

Warehouse Rental (RM/mo)

Office Rental (RM/mo)

L

Bank Loans

Each loan: name, monthly installment, tenure, interest rate · principal & total interest auto-derived

Loan Name	Installment / mo	Tenure (mo)	Rate %	Principal	Total Interest

O

Other Operating Costs

Insurance, marketing, IT, professional fees, etc.

Cost Item	Monthly Amount (RM)

PS

Retainer Professional Service

Branding, marketing, consulting professional services — flat retainer + override % × revenue

On	Service Name	Retainer / mo	Override %	Total Cost / mo

Apply Malaysia SME Tax (15% first RM 150K · 17% RM 150K-600K · 24% above)

07

P&L Summary & Annual Projection

Full cascade · GP → Adj.Profit → Pre-tax → Tax → Net · monthly & annual.

Monthly

Adjusted Profit

—

Monthly

Pre-tax Net

—

Monthly

Net Profit

—

Annual

Annual Net Profit

—

12 months

▼

P&L Cascade

Step-by-step breakdown · each line shows its impact on Net Profit

12

Annual Projection (paired with monthly equivalents — for shareholder distribution tally)

Annualized · Malaysia SME tax bracket applied (15% first RM 150K · 17% RM 150K-600K · 24% above)

Item	Annual	Monthly Equivalent (÷ 12)	% of Revenue

SME · effective —%

08

Shareholders & Distribution

Equity % · role toggles (PROD / FOUNDER / MKTG) · final monthly & annual distribution.

SH

Norand Sdn Bhd Shareholders

Toggle PROD / FOUNDER / MKTG to attribute role rewards (extra on top of equity share)

Name	Share %	PROD	FOUNDER	MKTG	Equity Net / mo	Role Reward / mo	Total / mo

⚠ Total equity does not sum to 100%.

04

Operation Cost

Manpower, fixed costs, loans & statutory — Industries' OpEx layer below COGS. Drives Net Profit calculation.

Team & Manpower

Factory & operations team · statutory auto-calculated from rates below

Monthly Manpower Total: RM —

Bank Loans

Each loan: name, monthly installment, tenure, interest rate (principal & total interest auto-derived)

Total Monthly Repayment

RM —

Total Outstanding Principal

RM —

Total Interest (over life)

RM —

Rental

Factory, warehouse, office

Factory

RM

Warehouse

RM

Office

RM

Total Rental: RM —

Utility

Electricity, water, internet, phone

Electricity

RM

Water

RM

Internet

RM

Phone

RM

Total Utility: RM —

Statutory Contribution Rates (Employer)

Per Malaysia Labour Act — applied to staff salaries

EPF

%

SOCSO

%

EIS

%

Other Operating Costs

Insurance, marketing, IT, professional fees, etc.

Total Other Costs: RM —

Corporate Tax Provision

Auto-calculated using Malaysia tax brackets

Auto-calculate tax (recommended)

Uses bracket rates based on annual chargeable income

SME status (paid-up capital ≤ RM2.5M, gross income ≤ RM50M)

Eligible for stepped rates

SME Tax Brackets (Annual Chargeable Income)

Malaysia SME tax (2024/2025): 15% on first RM150K, 17% on RM150K–600K, 24% above RM600K. Non-SME: 24% flat. Brackets apply to annual chargeable income — calculator annualizes monthly profit and computes proportional tax.

Total Monthly OpEx

Manpower + Loans + Rental + Utility + Other

RM —

Net Profit / Month (after OpEx, before tax)
Gross Profit − OpEx
RM —

05

P&L Summary & Annual Projection

Full cascade · Revenue → COGS → GP → OpEx → Tax → Net · monthly & annual.

Scenario: After Loans Fully Settled

Excludes loan installments from OpEx — shows future P&L when machinery & vehicle loans are fully paid. —

Monthly

Revenue

—

Monthly

Gross Profit

—

Monthly

Net Before Tax

—

Monthly

Net After Tax

—

▼

P&L Cascade

Revenue → COGS → GP → OpEx items → Tax → Net Profit

12

Annual Projection (paired with monthly equivalents — for shareholder distribution tally)

Annualized · Malaysia tax bracket applied

Item	Annual	Monthly Equivalent	% of Revenue

Corporate Tax · effective —%

06

Shareholder Distribution

Annual Net Profit After Tax distributed by shareholding %. Edit names + share % below.

Distributing: —

Shareholders

Edit name and shareholding %. Total should equal 100%.

Total Share %: —

Total Annual Distribution: —

01

Group Overview

Nicsmand Holdings — consolidating Norand Industries Sdn Bhd + Norand Sdn Bhd · IPO readiness perspective

Group Revenue

—

Group Net Profit

—

Group Net Margin

—

After tax · vs ACE Market 12% target

Annualized Net

—

12 × monthly run-rate

02

Consolidated P&L

Group P&L cascade · Toggle Monthly / Annual in header

Total Revenue—

Total COGS—

Gross Profit——

Total Operating Costs + Reward Outflows—

Net Before Tax——

Tax (SME · both entities)——

Net After Tax——

⚠ Aggregation note: Industries' transfer-price revenue to Sdn Bhd is counted in BOTH entities (intercompany sale). For IPO consolidated reporting, this would be eliminated, reducing group revenue by approximately Industries' total revenue (intercompany margin still recognized at the manufacturing level).

03

Per-Entity Performance

Side-by-side comparison · Each entity's contribution to group

Entity	Revenue	GP	GP %	Net Profit	Net %	% of Group Rev

04

IPO Readiness

Bursa Malaysia ACE Market thresholds · Concentration & governance flags

Margin

GP Margin

—

ACE Market threshold: ≥40%

—

Margin

Net Margin

—

ACE Market threshold: ≥12%

—

Track Record

Annualized Net Profit

—

ACE: 3-year cumulative ≥RM 8M, latest year ≥RM 1M

—

Disclosure

Related-Party Transactions

⚠ Material

Industries → Sdn Bhd transfer pricing

Full disclosure required in prospectus · arm's-length pricing benchmark needed

Risk

Customer Concentration

100%

Single customer should not exceed 30% of group revenue

⚠ Industries sells 100% to Sdn Bhd — group-level concentration risk on Sdn Bhd's external customers

Cash

Monthly Cash Generation

—

Net profit · cash flow proxy (no D&A addback yet)

—

05

Shareholder Income · Cross-Entity Tally

Each shareholder's total income across both entities · equity dividends + role rewards (Founder/Production/MKTG)

Shareholder	Ind Eq %	Sdn Eq %	Industries / mo	Sdn Eq / mo	Sdn Reward / mo	TOTAL / mo	TOTAL / yr