balance sheet

2013 % growth
ASSETS
cash $9,000.00
short term investments $48,600.00
accountsreceivable $351,200.00
inventories $715,200.00
TOTAL CURRENT ASSETS $1,124,000.00
gross fixed assets $491,000.00
LESS: ACC. DEPN $146,200.00
net fixed assets $344,800.00

TOTAL ASSETS $1,468,800.00

LIABILITIES

Accounts payable $145,600.00

Notes payable $200,000.00
accruals $136,000.00
TOTAL CURRENT LIABILITIES $481,600.00

long term debt $323,432.00

common stock (100,000 shares) $460,000.00
retained earnings $203,768.00

TOTAL EQUITY $663,768.00

TOTAL EQUITY + LIABILITY $1,468,800.00

INCOME STATEMENT
 margins
Sales $3,432,000.00 70.00%
cost of goods sold $2,864,000.00 73.88%
other expenses $340,000.00 111.76%
depreciation $18,900.00 518.84%
TOTAL OPERATING COST $3,222,900.00 80.49%

EBIT $209,100.00 -91.66%

EBDITA MARGIN
interest expenses $62,500.00 181.60%

EBT $146,600.00 -208.16%

TAXES AT 40% $58,640.00 -100.00%

NET INCOME $87,960.00 -280.26%

OTHER DATA
STOCK PRICE $8.50
shares outstanding 100000
EPS $0.88
DPS $0.22
Tax rate

statement of retained earnings

balance of RE as of 31/12/2013
add : net income
less dividends paid 2014
balance of RE as of 31/12/2014

statement of cash flows

operating activities
net income
adjustments
depreciation -$41,600.00
changes in Woring capital
change in accounts receivable
change in inventories
change in accounts payable
change in accruals -$462,336.00

net cash provided by operating activities

investing activities

cash used for fixed assets

change in short term investments
net cash provided by investing activities

financing activities

change in notes payable

change in long term debt
change in common stock
payment of cash dividends

net cash due to financing activities

net effect of SCF
change in cash from SCF

cost of debt
Effective cost of debt
Return on total investment
IIM Trichi:
assume notes payable is
interest bearing debt
et ratio an

2014

$7,282.00 PRICE EARNINGS RATIO

$20,000.00 Dividend yield
$632,160.00 PRICE TO BV RATIO
$1,223,936.00 BOOK VALUE
$1,883,378.00 BV PER SHARE
$1,202,950.00 DEBT TO EQUITY RATIO
$263,160.00 LT DEBT TO EQUITY RATIO
$939,790.00 V Gopal:
TAKEN AS EBIT WE MAY HAVE OTHER
OPERATING
DEFINITIONS TOO MARGIN
RATIO
$2,823,168.00 OPERATING PROFIT
OPERATING PROFIT AS SALES LESS
COST OF GOODS SOLD

V Gopal:
ENTERPRISE VALUE / EBITDA
WE HAVE TREATED SHOR TERM INVESTMENTS
$324,000.00 NOT AS CASH EQUIVALENTS
$720,000.00 ENTERPRICE VALUE
$284,960.00 EBDITA
$1,328,960.00

PEG RATIO OR FOOL'S RATIO

$1,000,000.00 GROWTH RATIO
$460,000.00
$34,208.00 RETURN ON EQUITY (TOTAL)
EQUITY AS NETWORTH

$494,208.00 EQUITY AS TANGIBLE NETWORTH

$2,823,168.00

TIMES INTEREST EARNED

INTEREST SERVICE COVERAGE

MENT RATIO
 MARGINS INTEREST TO EBDITA RATIO
$5,834,400.00
$4,980,000.00 14.64% CURRENT RATIO
$720,000.00
$116,960.00 QUICK RATIO
$5,816,960.00 0.30%
ASSET TURN OVER RATIO (FIXED
$17,440.00 ASSETS)
ASSET TURN OVER RATIO (TOTAL
2.30% ASSETS)
$176,000.00
DIVIDENT YIELD
-$158,560.00
RETURN ON INVESTED CAPITAL
$0.00
WORKING CAPITAL MEASURES
-$158,560.00 -2.72% WORKING CAPITAL
-$158,560.00
DAYS' OUTSTANDING
AVG.COLLECTION PERIOD
$6.00
100000 DAYS' INVENTORY
-$1.59 AVG. AC. PAYABLE PERIOD
$0.11 TURNOVER RATIOS

ASSET TURNOVER

$203,768.00
-$158,560.00
$11,000.00
$34,208.00 DU-PONT ANALYSIS (TAKE ON YEARE END FIGURES)

h flows
RETURN ON EQUITY
PROFIT MARGIN
-$158,560.00 TOTAL ASSET TURNOVER
 FINANCIAL LEVERAGE
$116,960.00
ROE
-$280,960.00
-$508,736.00
$178,400.00
$148,960.00

-$503,936.00

-$711,950.00
$28,600.00
-$683,350.00

$520,000.00
$676,568.00
$0.00
-$11,000.00

$1,185,568.00
-$1,718.00
-$1,718.00
 ratio analysis

2014 (TANGIBLE
2013 2014 NETWORTH)

9.66 -3.78
2.59% 1.83%
 2.33 1.42

9.95

2.34

N YEARE END FIGURES)