Balance Sheet

Assets
Cash
Accounts Recievables
Inventories
Total Current Assets
Gross Plant&Equipment
Less:Accumul Dep
Net Plant&Equipment
Total Assets
Liabilities
Current Maturities of L.T.D
Accounts Payables
Accrued Expenses
Total Current Liabilities
Long Term Debt
Ne Bank(B/f)
Common Stock
Retained Earnings
Toatal Shareholders Equity
Total Liabilities

Income Statement
Net Sales
less:Cost Of Sales
Gross Profit
Selling,general,admin Exp
Depreciation
EBIT
Net Intt Expense
PBT
Less: Income Tax
Net Income
Less: Dividends
RE
Ratio Analysis
Liquidity Ratios/Short-term Ratos
Current Ratio
C.A/C.L
Quick Ratio
C.A-Inventory/C.L

1993
1994
1995
1996
Amt($)
Amt($)
Amt($)
Amt($)
508
609
706
846
2545
3095
3652
4372
1630
1838
2190
1625
4683
5542
6548
6843
3232
3795
4163
6163
1335
1515
1728
1941
1897
2280
2435
4222
6580

7822

8983

11065

Amt($)

Amt($)
Amt($)
Amt($)
125
125
125
1325
1440
1777
1432
1653
1974
2882
3218
3876
875
750
625
Err:522
1135
1135
1135
1135
2133
2930
3880
Err:522
3268
4065
5015
Err:522
125
1042
1145
2312
1000

6580

7822

8983

11065

1993
1994
1995
1996
Amt($)
Amt($)
Amt($)
Amt($)
16230
20355
23505
28206
9430
11898
13612
16416
6800
8457
9893
11790
5195
6352
7471
8941
160
180
213
213
1445
1925
2209
2636
119
106
94
Err:522
1326
1819
2115
Err:522
546
822
925
Err:522
780
997
1190 Err:522
155
200
240
Err:522
625
797
950 Err:522

1993
2.0
1.3

1994
1.9
1.3

1995
2.0
1.4

1996
1.8
1.3

Cash Ratio
Cash/C.L
0.22
Debt Service Coverage
PBIT/(Intt+(Cuurent Matut/(1-t)))
4.3
Long-term Solvency
Toatal Debt Ratio
T.A-T.E/T.A
0.50
Debt-Equity Ratio
T.Debt/T.Equity
0.31
Eqity Multipler
T.A/T.E
2.0
Time Intt Earned Rat EBIT/Intt
12.1
Turnover Ratios
Inventory Turnover COGS/Inventory
Days Sales in Inventry
365/Inventory Ratio
Recievables TurnoverSales/Debtors(Reciev)
Days sales in Recievab
365/Reciveable Turnover
Payables Turnover Purchases/Creditors
Days purchase in Payabl
365/Payables Turnover
Total Asset Turnover Sales/Total Assets
Profitability Ratios
Profit Margin
Net income/sales
Gross Profit Margin Gross profit/sales
Return On Assets
(PBIT*(1-T))/T.A
Return On Equity
Net income/T.E

Purchases

cogs-O.S+C.S

0.21
5.9

0.22
7.0

0.22
7.8

0.48
0.22
1.9
18.2

0.44
0.15
1.8
23.5

0.44
0.17
1.8
22.8

5.8
63
6.4
57
10.6
34
2.47

6.5
56
6.6
55
9.1
40
2.60

6.2
59
6.4
57
9.7
38
2.62

10.1
36
6.5
57
8.9
41
2.55

0.05
0.42
0.124
0.239

0.05
0.42
0.139
0.245

0.05
0.42
0.139
0.237

0.05
0.42
0.135
0.232

11060

12106

13964

15851

1997
Amt($)
1015
5246
3148
9409
6563
2274
4289

What if accrued exp don’t rise
This Mean I m paying back,cash is reduced n more

13698
Amt($)
125
2132
2369
4627
500
Err:522
1135
Err:522
Err:522
13698

1997
Amt($)
33847
19699
14148
10729
333
3086
Err:522
Err:522
Err:522
Err:522
Err:522
Err:522

1997
2.0
1.4

Assumptions
Sales Growth
COGS
Selling and Dist
Dep
Tax
Dividends
Cash
A/c Recievables
Inventory
Plant&equip
Accumulated Dep
Accounts Payable
Accrued Expenses
Investment Warehouse
New Dep RATE on Invst
Interest Rate
Inventory

20%
58.20%
31.70%
as given
43.40%
20%
3%
15.50%
as given
as given
as given
6.30%
7%
2400
5%
10%
9.30%
Fund Requirement(Accrued Exp)
Err:522 Err:522
5%
998.51 1833.62
6%
703.07 1465.09
7%
407.64 1096.56
8%
112.2
728.02
9% -183.24
359.49
10% -478.68
-9.05

Fund Requirement(Inventory)

0.22
7.9

Err:522
-73.37
281.15
635.68
990.2
1344.72
1699.24

0.45
0.21
1.8
17.9

6%
7%
8%
9%
10%
11%

6.3
58
6.5
57
10.0
37
2.47

Fund Requirement(Depreciation)
Err:522
6%
1082.8
7% 1069.04
8% 1055.29
9% 1041.53
10% 1027.78
11% 1014.02

0.05
0.42
0.127
0.221

Fund Requirement(Recievables)
Err:522 Err:522
16%
555.36 1280.82
17%
850.79 1649.36
18% 1146.23 2017.89
19% 1441.67 2386.43
20% 1737.11 2754.96
21% 2032.54
3123.5

21222
Fund Requirement(Payables)
Err:522 Err:522
5.30%
703.07 1465.09
4.30%
998.51 1833.63
3.30% 1293.95 2202.16
2.30% 1589.39 2570.69
1.30% 1884.82 2939.23
0.30% 2180.26 3307.76

h is reduced n more debt required

More Than 15.5%

Lower Than 6.30%

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