Great Analysis Abhijit. Being a finance co-ordinator, i disagree with one of the comments mentioning the usefulness of making logical assupmtions. Well, one of the hallmarks of a great manager is cut to point analysis rather than some logical assumptions as the effect of these assumptions can be telling on the final results when we talk about numbers; be it for an organization or an aspirant. Abhijit! is it possible to know more about MENSA?