HSF | Hyperion Strategic Finance - Using Sensitivity Analysis

1- Now the NPAUI (Net Profit After Unusual Items) shows the value of 139,051 and 139,483 for the projected years 2012 & 2013 respectively


2- Select Analysis > What-if Analysis > Sensitivity Calculator























The Sensitivity Analysis dialogue box is displayed

As per above we are going to discuss some fields
a) Sensitivity of (The account or the item that you need to sensitize) in the above example I need to know the effect on NPAUI on 2012

b) Relative to top (The item or the factor which will effect on NPAUI) by adding 3 percent

(SIMPLY, what will happen to the NPAUI if I changed the COGS by 3%?)

3- After clicking on update button, you will see the effect on the below table at the end

Let's discuss the results

- The middle value shows the current value for NPAUI (139,051)
- 70 % is the current value of COGS (70% of Revenues)
- (-3 & 3) HSF assumes two scenarios once when added and the other when subtracted, this means simply, what will happen if we changed the COGS to 67% and 73%
- So when decreasing the COGS to 67%, the NPAUI increases to 156,086
- And when increasing the COGS to 73%, the NPAUI decreases to 122,016

*The above example gives us two different results

Now, we are going to change one more item beside COGS, which is SG&A Expenses

SIMPLY, what will happen to NPAUI while changing the COGS by3% & SG&A Expenses by 1% (two factors)?

- NPAUI now is 139,051 while COGS & SG&A are 70% and 2.42%
- There are 8 different new values for NPAUI as shown above


COGS 70% & SG&A 2.42   ---> NPAUI is 139,051 (the current assumptions)
COGS 70% & SG&A 1.42   ---> NPAUI is 144,556
COGS 70% & SG&A 3.42   ---> NPAUI is 133,546
COGS 67% & SG&A 2.42   ---> NPAUI is 156,086
COGS 67% & SG&A 1.42   ---> NPAUI is 161,591
COGS 67% & SG&A 3.42   ---> NPAUI is 150,581
COGS 73% & SG&A 2.42   ---> NPAUI is 122,016
COGS 73% & SG&A 1.42   ---> NPAUI is 127,520
COGS 73% & SG&A 3.42   ---> NPAUI is 116,511