BUSINESS PLAN
VERSION 7.0 2008 ISMAIL AB.WAHAB, MALAYSIAN ENTREPRENEURSHIP DEVELOPMENT CENTRE (MEDEC), UNIVERSITI TEKNOLOGI MAR
CLICK HERE TO ENTER DATA
FINANCIAL PLANNING © Ismail Ab.Wahab, MEDEC, UiTM, 2006
NAME OF BUSINESS/COMPAN BUSINESS/COMPANY Y 1. Projected administrative, marketing and operations expenditure : MARKETING EXPENDITURE Fixed Assets Sinage
Working Capital Salary, EPF, SOCSO Banner Advertising Travelling Expenses
Other Expenditure Other Expenditure
ADMINISTRATIVE EXPENDITURE RM
Fixed Assets Land & Building Furniture Office Equipment Renovation
OPERATIONS EXPENDITU RM
Fixed Assets Machine and Equipment
Working Capital
Working Capital
Salary, EPF, SOCSO Office Rental Utilities Stationaries
Raw Materials Carriage Inward & Duty Salaries, EPF & SOCSO
Other Expenditure Other Expenditure
Other Expenditure Other Expenditure
FINANCIAL PLANNING © Ismail Ab.Wahab, MEDEC, UiTM, 2006
NAME OF BUSINESS/COMPAN BUSINESS/COMPANY Y 1. Projected administrative, marketing and operations expenditure : MARKETING EXPENDITURE Fixed Assets
ADMINISTRATIVE EXPENDITURE Fixed Assets
RM
OPERATIONS EXPENDITU RM
Fixed Assets
Land & Building Furniture Office Equipment Renovation
Sinage
Working Capital
Machine and Equipment
Working Capital
Working Capital
Salary, EPF, SOCSO Office Rental Utilities Stationaries
Raw Materials Carriage Inward & Duty Salaries, EPF & SOCSO
Other Expenditure Other Expenditure
Other Expenditure Other Expenditure
Other Expenditure Other Expenditure
Pre-Operations Deposit (rent, utilities, etc.) Business Registration & Licences Insurance & Road Tax for Motor Vehicle Other Expenditure TOTAL
Pre-Operations Deposit (rent, utilities, etc.) Business Registration & Licences Insurance & Road Tax for Motor Vehicle Other Expenditure TOTAL
Pre-Operations Deposit (rent, utilities, etc.) Business Registration & Licences Insurance & Road Tax for Motor Vehicle Other Expenditure TOTAL
Salary, EPF, SOCSO Banner Advertising Travelling Expenses
-
2. Projected sales and purchases:
SALES PROJECTION Year 1
Year 2 Year 3 3. Collection for sales & payment payment for purchases:
4. Economic life life of fixed assets & depreciation method:
-
PURCHASE PROJECTIO
Month 1 Month 2 Month 3
Month 1 Month 2 Month 3
Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12 Total Year 1 ToTal Year 2 Total Year 3
Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12 Total Year 1 ToTal Year 2 Total Year 3
COLLECTIONS FOR SALES In the month of sale 1 month after sale 2 months after sale Total FIXED ASSETS Furniture Office Equipment Renovation Sinage -
100%
PAYMENTS FOR PURCHAS In the month of purchase 1 month after purchase 2 months after purchase Total
Econ. Life (yrs)
FIXED ASSETS
100%
5 5 5 5 5 5
Machine and Equipment
FINANCIAL PLANNING © Ismail Ab.Wahab, MEDEC, UiTM, 2006
NAME OF BUSINESS/COMPAN BUSINESS/COMPANY Y 1. Projected administrative, marketing and operations expenditure : MARKETING EXPENDITURE Fixed Assets
ADMINISTRATIVE EXPENDITURE Fixed Assets
RM
OPERATIONS EXPENDITU RM
Fixed Assets
Land & Building Furniture Office Equipment Renovation
Sinage
Working Capital
Machine and Equipment
Working Capital
Working Capital
Salary, EPF, SOCSO Office Rental Utilities Stationaries
Raw Materials Carriage Inward & Duty Salaries, EPF & SOCSO
Other Expenditure Other Expenditure
Other Expenditure Other Expenditure
Other Expenditure Other Expenditure
Pre-Operations Deposit (rent, utilities, etc.) Business Registration & Licences Insurance & Road Tax for Motor Vehicle Other Expenditure TOTAL
Pre-Operations Deposit (rent, utilities, etc.) Business Registration & Licences Insurance & Road Tax for Motor Vehicle Other Expenditure TOTAL
Pre-Operations Deposit (rent, utilities, etc.) Business Registration & Licences Insurance & Road Tax for Motor Vehicle Other Expenditure TOTAL
Salary, EPF, SOCSO Banner Advertising Travelling Expenses
-
2. Projected sales and purchases:
SALES PROJECTION Year 1
Year 2 Year 3 3. Collection for sales & payment payment for purchases:
4. Economic life life of fixed assets & depreciation method:
-
PURCHASE PROJECTIO
Month 1 Month 2 Month 3
Month 1 Month 2 Month 3
Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12 Total Year 1 ToTal Year 2 Total Year 3
Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12 Total Year 1 ToTal Year 2 Total Year 3
COLLECTIONS FOR SALES In the month of sale 1 month after sale 2 months after sale Total FIXED ASSETS Furniture Office Equipment Renovation Sinage -
100%
PAYMENTS FOR PURCHAS In the month of purchase 1 month after purchase 2 months after purchase Total
Econ. Life (yrs)
FIXED ASSETS
100%
5 5 5 5 5 5
Machine and Equipment
Year 2 Year 3 3. Collection for sales & payment payment for purchases:
4. Economic life life of fixed assets & depreciation method:
Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12 Total Year 1 ToTal Year 2 Total Year 3
Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12 Total Year 1 ToTal Year 2 Total Year 3
COLLECTIONS FOR SALES In the month of sale 1 month after sale 2 months after sale Total FIXED ASSETS Furniture Office Equipment Renovation
100%
PAYMENTS FOR PURCHAS In the month of purchase 1 month after purchase 2 months after purchase Total
Econ. Life (yrs)
FIXED ASSETS
Sinage -
100%
5 5 5 5 5 5
Machine and Equipment
DEPRECIATION METHOD (1=straight line, 2=declining balance) 5. Increase in working capital (if any): any):
INCREASE IN WORKING CAPITAL (%) Year 2 Year 3
6. Ending stock stock for raw materials materials and finished goods:
ENDING STOCK OF RAW MATERIALS
7. Rate of taxation (for private private limited company):
TAX RATE
BUSINESS LEGAL ENTITY
28% 28% 28% 3
1 = Private Limited Cpmpany (Sdn. Bhd.) 2 = Partnership 3 = Sole Proprietorship
9. Sources of finance: finance:
ENDING STOCK OF FINISHED GOODS
End of Year 1 End of Year 2 End of Year 3
Year 1 Year 2 Year 3 8. Business background:
RM
End of Year 1 End of Year 2 End of Year 3
TERMS OF LOAN (if required) Interest rate Loan duration Interest payment method*
NATURE OF BUSINESS 1 = Manufacturing 2 = Trading 3 = Service
5% 5 2
* Method: 1 = flat rate 2 = annual annual rest
TERMS OF HIRE-PURCHASE (if required) Interest rate 5%
7. Rate of taxation (for private private limited company):
TAX RATE Year 1 Year 2 Year 3
8. Business background:
28% 28% 28%
BUSINESS LEGAL ENTITY
3
1 = Private Limited Cpmpany (Sdn. Bhd.) 2 = Partnership 3 = Sole Proprietorship
9. Sources of finance: finance:
TERMS OF LOAN (if required) Interest rate Loan duration Interest payment method*
1 = Manufacturing 2 = Trading 3 = Service
5% 5 2
* Method: 1 = flat rate 2 = annual annual rest
TERMS OF HIRE-PURCHASE (if required) Interest rate 5% Hire-purchase duration 5 Click here to allocate the sources of finance
E RM
NATURE OF BUSINESS
E RM
-
-
\ ES 100% 100% Econ. Life (yrs)
5 5 5 5 5 5
\ ES 100% 100% Econ. Life (yrs)
5 5 5 5 5 5 1
RM
3
3
PROJECT IMPLEMENTATION COST & SOURCES OF FINANCE Project Implementation Cost Requirements
Sources of Finance Cost
Loan
Hire-Purchase
Own Contribution
Fixed Assets Land & Building Furniture Office Equipment Renovation
(1,830) (6,824) (3,000)
1,830 6,824 3,000
Source of finance exce Source of finance exce Source of finance exce
Sinage
(3,000)
3,000
Source of finance exce
Machine and Equipment
(2,000)
2,000
Source of finance exce
(3,937)
3,937
Source of finance exce
(7,000)
7,000
Source of finance exce
Working Capital 1 months Administrative Marketing Operations Pre-Operations & Other Expenditure
Cash
Existing F. Assets
PROJECT IMPLEMENTATION COST & SOURCES OF FINANCE Project Implementation Cost Requirements
Sources of Finance Cost
Loan
Hire-Purchase
Own Contribution
Fixed Assets Land & Building Furniture Office Equipment Renovation
Cash (1,830) (6,824) (3,000)
1,830 6,824 3,000
Source of finance exce Source of finance exce Source of finance exce
Sinage
(3,000)
3,000
Source of finance exce
Machine and Equipment
(2,000)
2,000
Source of finance exce
(3,937)
3,937
Source of finance exce
(7,000)
7,000
Source of finance exce
(27,591)
27,591
Working Capital 1 months Administrative Marketing Operations Pre-Operations & Other Expenditure Contingencies 10% TOTAL
INPUT
CASH FLOW STATEMENT
INCOME STATEMENT
Existing F. Assets
BALANCE SHEET
FINANCIAL PERFORMANCE
* Kaedah: 1 = kadar tetap 2 = atas baki tahunan
Faedah Pinjaman 5% Jangka Masa (tahun)
Faedah Sewa Beli 5% Jangka Masa (tahun)
5 Kaedah* 2
5
5 Kaedah* 2
ds cost! ds cost! ds cost! ds cost!
ds cost!
ds cost! ds cost!
5
ds cost! ds cost! ds cost! ds cost!
ds cost!
ds cost! ds cost!
ADMINISTRATIVE BUDGET Particulars
F.Assets
MARKETING BUDGET
Monthly Exp.
Others
Total
Particulars
F.Assets
OPERATIONS BUD
Monthly Exp.
Others
Total
Particulars
F.Assets
Fixed Assets
Land & Building Furniture Office Equipment Renovation
-
-
Working Capital
Sinage
Fix ed A sset s
-
-
Working Capital
Salary, EPF, SOCSO Office Rental Utilities Stationaries
-
-
Pr e-O p er at io n s & Oth er Ex p en d it u r e
Deposit (rent, utilities, etc.) Business Registration & Licences Insurance & Road Tax for Motor Vehicle Other Pre-Operations Expenditure -
-
-
-
Deposit (rent, utilities, etc.) Business Registration & Licences Insurance & Road Tax for Motor Vehicle Other Pre-Operations Expenditure
-
-
Total
Machine and Equipment
Working Capital
Salary, EPF, SOCSO Banner Advertising Travelling Expenses
-
-
Pr e-Op er atio n s & O th er Ex p en d it u re
Other Expenditure
Total
Fi x ed A sset s
Raw Materials Carriage Inward & Duty Salaries, EPF & SOCSO
Pre-Operations & Other Expendit ure
Other Expenditure
-
-
-
-
Other Expenditure
Deposit (rent, utilities, etc.) Business Registration & Licences Insurance & Road Tax for Motor Vehicle Other Pre-Operations Expenditure
-
-
Total
-
ADMINISTRATIVE BUDGET Particulars
F.Assets
MARKETING BUDGET
Monthly Exp.
Others
Total
Particulars
F.Assets
OPERATIONS BUD
Monthly Exp.
Others
Total
Particulars
F.Assets
Fixed Assets
Land & Building Furniture Office Equipment Renovation
-
-
Working Capital
Sinage
Fix ed A sset s
-
-
Working Capital
Salary, EPF, SOCSO Office Rental Utilities Stationaries
-
-
Pr e-O p er at io n s & Oth er Ex p en d it u r e
Deposit (rent, utilities, etc.) Business Registration & Licences Insurance & Road Tax for Motor Vehicle Other Pre-Operations Expenditure -
-
-
-
Deposit (rent, utilities, etc.) Business Registration & Licences Insurance & Road Tax for Motor Vehicle Other Pre-Operations Expenditure
-
-
Total
Machine and Equipment
Working Capital
Salary, EPF, SOCSO Banner Advertising Travelling Expenses
-
-
Pr e-Op er atio n s & O th er Ex p en d it u re
Other Expenditure
Total
Fi x ed A sset s
Raw Materials Carriage Inward & Duty Salaries, EPF & SOCSO
Pre-Operations & Other Expendit ure
Other Expenditure
-
-
-
-
Other Expenditure
Deposit (rent, utilities, etc.) Business Registration & Licences Insurance & Road Tax for Motor Vehicle Other Pre-Operations Expenditure
-
-
Total
-
* Jangka hayat aset tetap:
tahun
Land & Building
tiada
Anggaran Jualan & Belian Bulan
Jualan
Belian
Furniture
5
Office Equipment
5
1
-
-
Renovation
5
2
-
-
5
3
-
-
5
4
-
-
5
5
-
-
5
6
-
-
Sinage
(RM)
(RM)
* Jangka hayat aset tetap:
tahun
Land & Building
tiada
Anggaran Jualan & Belian Bulan
Jualan
Belian
Furniture
5
Office Equipment
5
1
-
-
Renovation
5
2
-
-
5
3
-
-
5
4
-
-
5
5
-
-
5
6
-
-
5
7
-
-
5
8
-
-
5
9
-
-
5
10
-
-
5
11
-
-
12
-
-
1
Jumlah Tahun 1
-
-
Jumlah Tahun 2
-
Sinage
Machine and Equipment
Kaedah susut nilai 1=garis lurus, 2=baki berkurangan
(RM)
Jumlah Tahun 3
(RM)
-
-
#REF! #REF!
-
#REF! #REF!
% kenaikan tahun 2
Tah
% kenaikan tahun 3 Kutipan Jualan Bulan semasa
-
-
Barang siap
-
-
Kadar cukai (
2 bulan selepas jualan 100%
Bayaran Kepada Pembekal Bulan semasa 1 bulan selepas belian
100%
2 bulan selepas belian Jumlah
Tahun 3
Bahan mentah 100%
1 bulan selepas jualan
Jumlah
Tahun 2
Nilai stok (RM)
100%
Kenaikan modal
28%
28%
2 bulan selepas jualan Jumlah
100%
Bayaran Kepada Pembekal Bulan semasa 1 bulan selepas belian
100%
2 bulan selepas belian Jumlah
100%
ET Monthly Exp.
Others
Total
-
-
-
-
-
-
Kenaikan modal
ET Monthly Exp.
Others
Total
-
-
-
-
-
-
DEPRECIATION SCHEDULES Fixed Asset Cost (RM) Method Ec o n o m ic L ife (y rs ) Year
1 2 3 4 5 6 7 8
Furniture
Fixed Asset Office Equipmen Cost (RM) Method Straight Line Ec o n o m ic L ife (y rs ) 5
Straight Line 5
Annual
Accumulated
Depreciation
Depreciation
Book Value
Annual
-
-
-
Year
1 2 3 4 5 6 7 8
Accumulated
Depreciation
Depreciation
-
-
DEPRECIATION SCHEDULES Fixed Asset Cost (RM) Method Ec o n o m ic L ife (y rs )
Furniture
Fixed Asset Office Equipmen Cost (RM) Method Straight Line Ec o n o m ic L ife (y rs ) 5
Straight Line 5
Annual
Accumulated
Depreciation
Depreciation
Book Value
1 2 3 4 5 6 7 8 9
-
-
-
10
-
-
-
Year
Annual
Fixed Asset Renovation Cost (RM) Straight Line Meth o d E c o n o m i c L i f e (y r s ) 5 ear
1 2 3 4 5 6 7 8 9 10
1 2 3 4 5 6
Accumulated
Depreciation
Depreciation
1 2 3 4 5 6 7 8 9
-
-
10
-
-
Fixed Asset Cost (RM) Straight Line Met h o d E c o n o m i c L i f e (y r s ) 5
Annual eprec a on
Accumulated eprec a on
-
-
oo
a ue
-
Sinage Fixed Asset Co s t (RM) Meth o d Straight Line E c o n o m i c L i f e (y r s ) 5 Year
Year
ear
1 2 3 4 5 6 7 8 9 10
Annual eprec a on
-
Accumulated eprec a on
-
Fixed Asset Co s t (RM) Met h o d Straight Line E c o n o m i c L i f e (y r s ) 5
Annual Depreciation
Accumulated Depreciation
Book Value
-
-
-
Year
1 2 3 4 5 6
Annual Depreciation
-
Accumulated Depreciation
-
7 8 9 10
-
Fix ed A s s et Cost (RM) Meth o d Ec o n o m ic L ife (y rs ) ear
-
Straight Line 5 Accumulated eprec a on
-
-
-
-
-
-
Fixed Asset Co s t (RM) Meth o d Ec o n o m ic L ife (y rs )
oo
a ue
Machine and Equipment
-
ear
Annual eprec a on
1 2 3 4 5 6 7 8 9 10
Straight Line 5 Accumulated Depreciation
Book Value
-
-
-
Year
-
-
-
-
1 2 3 4 5 6 7 8 9 10 Fix ed A s s et
Co s t (RM) Meth o d
Straight Line
Co s t (RM) Met h o d
Ec o n o m ic L ife (y rs )
5
1 2 3 4
Accumulated eprec a on
-
Annual Depreciation
Fix ed A s s et
Year
-
Fixed Asset Co s t (RM) Met h o d Straight Line Ec o n o m ic L ife (y rs ) 5
Annual Depreciation
1 2 3 4 5 6 7 8 9 10
7 8 9 10
Fix ed A s s et Cost (RM) Straight Line Met h o d Ec o n o m ic L ife (y rs ) 5
Annual eprec a on
1 2 3 4 5 6 7 8 9 10
Year
-
Accumulated Depreciation
-
Straight Line Ec o n o m ic L ife (y rs ) 5
Annual
Accumulated
Depreciation
Depreciation
Book Value
-
-
-
Annual Year
1 2 3 4
Accumulated
Depreciation
Depreciation
-
-
5 6 7 8 9 10
INPUT
-
-
CASH FLOW STATEMENT
-
5 6 7 8 9 10
-
INCOME STATEMENT
-
BALAN
LOAN & HIRE-PURCHASE AMMORTISATION SC LOAN REPAYMENT SCHEDULE
t Amount Interest Rate Duration (yrs)
Method Book Value
oo
Year
-
1 2 3 4 5 6 7 8 9
-
10
a ue
-
Book Value
-
Principal
(5,518) (5,518) (5,518) 0 0 0 0 0 0 0
HIRE-PU
-27,591 5% 5 Baki Tahunan Interest
Amount Interest Rate Duration (yrs) Total Payment
(1,380) (1,104) (828) 0 0 0 0 0 0 0
(6,898) (6,622) (6,346) -
Principal Balance
(27,591) (22,073) (16,555) (11,036) (11,036) (11,036) (11,036) (11,036) (11,036) (11,036) -11036
Year
Principal
1 2 3 4 5 6 7 8 9
-
10
-
-
oo
a ue
-
Book Value
-
Book Value
-
-
E SHEET
FINANCIAL PERFORMANCE
EDULES CHASE REPAYMENT SCHEDULE 5% 5 Interest
Total Payment
Principal Balance
-
-
-
-
-
-
PRO FORMA CASH FLOW STATEMENT MONTH
Pre-Operations
1
2
3
4
5
6
7
8
9
10
11
12
TOTAL YR 1
CASH INFLOW Capital (Cash) Loan
27,591
27,591
(27,591)
(27,591)
Cash Sales Collection of Acco unts Receivable TOTAL CASH INFLOW
CASH OUTFLOW Administrative Expenditure Salary, EPF, SOCSO Office Rental Utilities Stationaries
Marketing Expenditure Salary, EPF, SOCSO Banner Advertising Travelling Expenses
Operations Expenditure Cash Purchase Payment of Account Payable Carriage Inward & Duty Salaries, EPF & SOCSO
Other Expenditure Pre-Operations Deposit (rent, utilities, etc.) Business Registration & Licences Insurance & Road T ax for Motor Vehicle Other Pre-Operations Expenditure Fixed Assets Purchase of Fixed Assets - Land & Building Purchase of Fixed Assets - Others Hire-Purchase Down Payment Hire-Purchase Repayment: Principal Interest Loan Repayment: Principal
(460)
(460)
(460)
(460)
(460)
(460)
(460)
(460)
(460)
(460)
(460)
(460)
(5,518)
Interest
(115)
(115)
(115)
(115)
(115)
(115)
(115)
(115)
(115)
(115)
(115)
(115)
(1,380)
0
0
(575)
(575)
(575)
(575)
(575)
(575)
(575)
(575)
(575)
(575)
(575)
(575)
(6,898)
6,898
Tax Payable TOTAL CASH OUTFLOW
CASH SURPLUS (DEFICIT)
575
575
575
575
575
575
575
575
575
575
575
575
575
1,150
1,724
2,299
2,874
3,449
4,024
4,599
5,173
5,748
6,323
575
1,150
1,724
2,299
2,874
3,449
4,024
4,599
5,173
5,748
6,323
6,898
BEGINNING CASH BALANCE ENDING CASH BALANCE
INPUT
INCOME STATEMENT
BALANCE SHEET
FINANCIAL PERFORMANCE -
6,898
CASH SURPLUS (DEFICIT)
575
575
575
575
575
575
575
575
575
575
575
575
575
1,150
1,724
2,299
2,874
3,449
4,024
4,599
5,173
5,748
6,323
575
1,150
1,724
2,299
2,874
3,449
4,024
4,599
5,173
5,748
6,323
6,898
BEGINNING CASH BALANCE ENDING CASH BALANCE
INPUT
INCOME STATEMENT
BALANCE SHEET
FINANCIAL PERFORMANCE -
YEAR 2
YEAR 3
6,898
6,898
YEAR 2
YEAR 3
(5,518) (1,104)
(5,518) (828)
0
0
(6,622)
(6,346)
6,622
6,346
6,898
13,520
13,520
19,866
© Ismail Ab.Wahab
6,622
6,346
6,898
13,520
13,520
19,866
© Ismail Ab.Wahab
PRO-FORMA INCOME STATEMENT Year 1
Year 2
Sales Less: Cost of Sales Opening stock Purchases Less: Ending Stock Carriage Inward & Duty Gross Profit Less: Enpenditure Administrative Expenditure Marketing Expenditure Other Expenditure Business Registration & Licences Insurance & Road Tax for Motor Vehicle Other Pre-Operations Expenditure Interest on Hire-Purchase Interest on Loan
(1,380)
(1,104)
(1,380)
(1,104)
Net Profit Before Tax
1,380
1,104
Tax Net Profit After Tax Accumulated Net Profit
0 1,380 1,380
0 1,104 2,483
Depreciation of Fixed Assets Operations Expenditure Total Expenditure
INPUT
CASH FLOW STATEMENT
BALANCE SHEET
© Ismail Ab.Wahab
Year 3
(828)
(828) 828 0 828 3,311
FINANCIAL PERFORMANCE
PRO-FORMA BALANCE SHEET Year 1
Year 2
ASSETS Non-Current Assets (Book Value) Land & Building Furniture Office Equipment Renovation Sinage
Machine and Equipment
Other Assets Deposit
Current Assets Stock of Raw Materials Stock of Finished Goods Accounts Receivable Cash Balance
TOTAL ASSETS Owners' Equity Capital Accumulated Profit Long-Term Liabilities Loan Balance Hire-Purchase Balance
0 0
0 0
6,898
13,520
6,898
13,520
6,898
13,520
27,591 1,380 28,971
27,591 2,483 30,074
(22,073)
(16,555)
(22,073)
(16,555)
Current Liabilities Accounts Payable TOTAL EQUITY & LIABILITIES
INPUT
CASH FLOW STATEMENT
6,898
13,520
INCOME STATE
Year 3
0 0 19,866 19,866 19,866
27,591 3,311 30,902 (11,036) (11,036)
19,866
MENT
FINANCIAL PERFORMANCE
0
FINANCIAL RATIO ANALYSIS Year 1
Year 2
#DIV/0! #DIV/0!
#DIV/0! #DIV/0!
EFFICIENCY Inventory Turnover
#VALUE!
#VALUE!
PROFITABILITY Gross Profit Margin Net Profit Margin Return on Assets Return on Equity
#VALUE! #DIV/0! 20.00% 4.76%
#VALUE! #DIV/0! 8.16% 3.67%
-76.19% -320.00% (2)
-55.05% -122.45% (2)
LIQUIDITY Current Ratio Quick Ratio (Acid Test)
SOLVENCY Debt to Equity Debt to Assets Time Interest Earned
INPUT
CASH FLOW STATEMENT
INCOME STATEM
Year 3
#DIV/0! #DIV/0!
#VALUE!
#VALUE! #DIV/0! 4.17% 2.68%
-35.71% -55.56% (2)
NT
BALANCE SHEET
FINANCIAL RATIOS Current Ratios 1
1
1
1
1
1
1
1
1
1
o i t 1 a R
o i t a 1 R
0
0
0
0
0
0
0
0
0
0 1
2
3
1
Year
Inventory Turnover
Gr
1
100.00%
1
90.00%
1
80.00%
1
70.00%
1
60.00%
0
t n e c50.00% r e P
0
30.00%
0
20.00%
0
10.00%
s e 1 m i T
40.00%
0
0.00% 1
2
3
1
Year
Net Profit Margin
R 25.00%
100.00% 90.00% 20.00%
80.00% 70.00%
15.00%
60.00%
t n e c r e P
t n e c50.00% r e P 40.00%
10.00%
30.00% 20.00%
5.00%
10.00% 0.00% 1
2
3
0.00% 1
Year
Return on Equity 5.00%
0% 1 -10%
4.00% -20%
t n e c r e P
3.00%
2.00%
-30%
t n e c-40% r e P -50%
-60% 1.00% -70%
0.00%
-80% 1
2
3
Year
Debts to Assets
Tim
0%
0 1
2
3
1
-50% -1 -100%
-1
-150% t n e c r e -200% P
s e m i T -2
-250% -2 -300%
-350%
-3
Year
#DIV/0! #DIV/0!
#DIV/0! #DIV/0!
#DIV/0! #DIV/0!
#VALUE! #VALUE!
#VALUE!
#VALUE! #VALUE! #DIV/0! #DIV/0! 20.00% 8.16% 4.76% 3.67%
#VALUE! #DIV/0! 4.17% 2.68%
-76% -320% -2
-55% -122% -2
-36% -56% -2
Quick Ratios
2
3
Year
oss Profit Margin
2
3
Year
eturn on Assets
2
3
Year
Debts to Equity
2
3
Series1
