A_CO_FIN Learner Copy

COMPANY A
Illlustrative Data for Educational Pu

Income Statement
Revenue
Cost of Goods Sold (COGS)
Gross Profit
Expenses
Salaries and Benefits
Rent and Overhead
Depreciation and Amortization
Interest
Total Expenses
Earnings Before Tax

Taxes
Net Earnings

Balance Sheet
Assets
Cash
Accounts Receivable
Inventory
Property and Equipment
Total Assets

Liabilities
Accounts Payable
Debt
Total Liabilities
Shareholders' Equity
Equity Capital
Retained Earnings
Shareholders' Equity
Total Liabilities and Shareholders' Equity

Cash Flow Statement

Operating Cash Flow
Net Earnings
Plus: Depreciation and Amortization
Less: Changes in Working Capital
Cash from Operations

Investing Cash Flow

Investments in Property and Equipment
Cash from Investing

Financing Cash Flow

Issuance (repayment) of Debt
Issuance (repayment) of Equity
Cash from Financing

Net Increase (decrease) in Cash

Opening Cash Balance
Closing Cash Balance

Supporting Schedules
Working Capital Schedule
Accounts Receivable
Inventory
Accounts Payable
Net Working Capital (NWC)
Change in NWC

Depreciation Schedule
PPE Opening
Plus Capex
Less Depreciation
PPE Closing
Debt and Interest Schedule
Debt Opening
Issuance (repayment)
Debt Closing
Interest Expense
 COMPANY A
Illlustrative Data for Educational Purposes

All values shown are in thousand

2017 2018

27,981 28,784
15,389 18,997
12,591 9,786

4,510 4,510
1,804 1,804
2,814 2,806
900 900
10,028 10,020
2,563 (234)

718 (65)
1,845 (168)

2017 2018

62,265 61,708
1,380 1,419
3,078 3,799
37,413 37,407
104,136 104,334

1,560 1,926
30,000 30,000
31,560 31,926
 33,685 33,685
38,892 38,723
72,577 72,408
104,137 104,334

2017 2018

1,845 (168)
2,814 2,806
(10,312) 395
14,971 2,242

2,706 2,800
2,706 2,800

- -
- -
- -

12,265 (558)
50,000 62,265
62,265 61,708

1,380 1,419
3,078 3,799
1,560 1,926
2,898 3,293
(10,312) 395

37,521 37,413
2,706 2,800
2,814 2,806
37,413 37,407
30,000 30,000
- -
30,000 30,000
900 900
 Rev 3/14/21
KPIs financial 2017 2018

Gross profit margin 45.0% 34.0%

All values shown are in thousands. net profit margin 6.6% -0.6%
2019

29,610
16,285
13,324

4,510
1,804
2,806
900
10,020
3,305

925
2,379

2019

44,319
1,460
3,257
37,402
86,438

1,651
10,000
11,651
 33,685
41,103
74,788
86,439

2019

2,379
2,806
(227)
5,412

2,800
2,800

(20,000)
-
(20,000)

(17,388)
61,708
44,319

1,460
3,257
1,651
3,066
(227)

37,407
2,800
2,806
37,402
 30,000
(20,000)
10,000
900
2019

45.0%

8.0%