Aquabest Water Refilling Station

Payback Period

Year Initial Investment Net Income

1 4,000,000.00 1,435,330.56
2 3,392,489.67 1,754,387.90
3 2,565,025.14 2,110,051.87
4 1,489,865.05 2,505,987.66
5 138,687.98 2,943,350.01
Payback Period

Debt to Equity Ratio

Year 1 2 3
Total Liabilities 21,559.88 21,919.88 22,079.88
Total Equity 5,365,456.60 7,047,048.75 9,081,266.63
Debt to Equity Ratio 0.0040 0.0031 0.0024

Current Ratio

Year 1 2 3
Current Assets 1,448,279.21 2,440,294.74 3,679,814.83
Current Liabilities 21,559.88 21,919.88 22,079.88
Current Ratio 67.175 111.328 166.659

Return on Assets

Year 1 2 3
Operating Income 716,692.44 1,009,940.70 1,340,213.46
Total Assets 5,908,423.45 6,861,813.30 8,516,432.20
ROA 12% 15% 16%

Total Asset Turnover

Year 1 2 3
Revenues 4,313,400.00 4,744,410.00 5,218,851.00
Total Assets 5,908,423.45 6,861,813.30 8,516,432.20
Total Asset Turnover 0.730 0.691 0.613

Debt to Assets Ratio

Year 1 2 3
Total Debt 21,559.88 21,919.88 22,079.88
 total Assets 5,908,423.45 6,861,813.30 8,516,432.20
Debt to Assets Ratio 0.0036 0.0032 0.0026

Cash Flow of Revenue

Year 1 2 3
Cash flow from operation 1,824,839.87 1,853,758.62 2,204,348.99
Revenue 4,213,440.00 4,634,784.00 5,098,262.40
Cash Flow of Revenue 0.120 0.150 0.180

Current Cash to Debt Coverage

Year 1 2 3
Cash flow from operation 1,824,839.87 1,853,758.62 2,204,348.99
Total Debt 21559.88 21919.88 22079.88
Current Cash to Debt Coverage 84.000 84.000 99.000
 Operating Profit Margin

Year
Operating Income
Balance to be recovered Payback Years Revenue
2,564,669.44 1 Operating Profit Margin
1,638,101.77 1
454,973.27 1
(1,016,122.61) 1 Return on Investment
(2,804,662.03) 0.047
4.123 Year
Operating Income
Owner's Captial

4 5
22,279.88 22,639.88 Equity to Assets Ratio
11,505,382.10 14,485,498.19
0.0019 0.0016 Year
Total Equity
Total Assets
Equity to Asset Ratio
4 5
5,195,391.89 7,017,355.96
22,279.88 22,639.88 Total Assets to Total Debt Ratio
233.188 309.956
Year
Total Assets
Total Liabilities
Total Assets to
4 5 Total Debt Ratio
1,708,236.09 2,116,538.76
10,383,104.56 12,558,009.57
16% 17%

4 5
5,740,736.10 6,314,809.71
10,383,104.56 12,558,009.57
0.553 0.503

4 5
22,279.88 22,639.88
10,383,104.56 12,558,009.57
0.0021 0.0018

4 5
2,595,127.71 3,153,489.54
5,608,088.64 6,168,897.50
0.200 0.230

4 5
2,595,127.71 3,153,489.54
22279.88 22639.88
116.000 139.000
ofit Margin

1 2 3 4 5
perating Income 1,365,456.60 1,681,592.15 2,034,217.87 2,424,115.48 2,980,116.09
4,213,440.00 4,634,784.00 5,098,262.40 5,608,088.64 6,168,897.50
perating Profit Margin 32% 36% 40% 43% 48%

1 2 3 4 5
perating Income 1,365,456.60 1,681,592.15 2,034,217.87 2,424,115.48 2,980,116.09
wner's Captial 5,365,456.60 7,047,048.75 9,081,266.63 11,505,382.10 14,485,498.19
25% 24% 22% 21% 21%

1 2 3 4 5
5,365,456.60 7,047,048.75 9,081,266.63 11,505,382.10 14,485,498.19
4,629,079.21 5,456,894.74 6,532,214.83 7,883,591.89 9,541,355.96
quity to Asset Ratio 1.1591 1.2914 1.3902 1.4594 1.5182

o Total Debt Ratio

1 2 3 4 5
4,629,079.21 5,456,894.74 6,532,214.83 7,883,591.89 9,541,355.96
tal Liabilities 21,559.88 21,919.88 22,079.88 22,279.88 22,639.88
tal Assets to
tal Debt Ratio 214.71 248.95 295.84 353.84 421.44