Accounting Templates PDF

[Company Name] © Corporate Finance Institute®. All rights reserved.
Balance Sheet
[USD $ millions]
2014 2015 2016 2017 2018
Assets
Current assets:
Cash 167,971 181,210 183,715 211,069 239,550
Accounts Receivable 5,100 5,904 6,567 7,117 7,539
Prepaid expenses 4,806 5,513 5,170 5,998 5,682
Inventory 7,805 9,601 9,825 10,531 11,342
Total current assets 185,682 202,228 205,277 234,715 264,112
Property & Equipment 45,500 42,350 40,145 38,602 37,521

Goodwill 3,580 3,460 3,910 3,870 3,850
Total Assets 234,762 248,038 249,332 277,187 305,483
Liabilities
Current liabilities:
Accounts Payable 3,902 4,800 4,912 5,265 5,671
Accrued expenses 1,320 1,541 1,662 1,865 1,899
Unearned revenue 1,540 1,560 1,853 1,952 1,724
Total current liabilities 6,762 7,901 8,427 9,082 9,294
Long-term debt 50,000 50,000 30,000 30,000 30,000

Other long-term liabilities 5,526 5,872 5,565 6,051 5,909
Total Liabilities 62,288 63,773 43,992 45,133 45,203
Shareholder's Equity
Equity Capital 170,000 170,000 170,000 170,000 170,000
Retained Earnings 2,474 14,265 35,340 62,053 90,280
Shareholder's Equity 172,474 184,265 205,340 232,053 260,280
Total Liabilities & Shareholder's Equity 234,762 248,038 249,332 277,187 305,483
Check 0.000 0.000 0.000 0.000 0.000
Analysis of Accounts Payable

COGS (From Income Statement) 25,317 30,412 35,486 40,378 42,742
[USD $ millions]
2014 2015 2016 2017 2018
Total Supplier Puchases* 33,121.6 32,208.2 35,709.8 41,084.2 43,553.2
Accounts Payable Turnover 8.49 7.40 7.35 8.07 7.96
Days of Payables Outstanding (DPO) 56.26 52.22 49.95 46.00 46.70
*For calculation purposes, 2014 is assumed to be the firms first operational year.
[Company Name] © Corporate Finance Institute®. All rights reserved.
Balance Sheet
[USD $ millions]
2014 2015 2016 2017 2018
Assets
Current assets:
Cash 167,971 181,210 183,715 211,069 239,550
Marketable Securities 4,000 4,000 4,000 4,000 4,000
Accounts Receivable 5,100 5,904 6,567 7,117 7,539
Prepaid expenses 4,806 5,513 5,170 5,998 5,682
Inventory 7,805 9,601 9,825 10,531 11,342
Total current assets 189,682 206,228 209,277 238,715 268,112
Property & Equipment 45,500 42,350 40,145 38,602 37,521

Goodwill 3,580 3,460 3,910 3,870 3,850
Total Assets 238,762 252,038 253,332 281,187 309,483
Liabilities
Current liabilities:
Accounts Payable 3,902 4,800 4,912 5,265 5,671
Accrued expenses 1,320 1,541 1,662 1,865 1,899
Unearned revenue 1,540 1,560 1,853 1,952 1,724
Total current liabilities 6,762 7,901 8,427 9,082 9,294
Long-term debt 50,000 50,000 30,000 30,000 30,000

Other long-term liabilities 5,526 5,872 5,565 6,051 5,909
Total Liabilities 62,288 63,773 43,992 45,133 45,203
Shareholder's Equity
Equity Capital 174,000 174,000 174,000 174,000 174,000
Retained Earnings 2,474 14,265 35,340 62,053 90,280
Shareholder's Equity 176,474 188,265 209,340 236,053 264,280
Total Liabilities & Shareholder's Equity 238,762 252,038 253,332 281,187 309,483
Check 0.000 0.000 0.000 0.000 0.000

[USD $ millions]
2014 2015 2016 2017 2018
Ratio Analysis
Current Ratio 28.05 26.10 24.83 26.28 28.85
Quick (Acid-Test) Ratio 26.19 24.19 23.05 24.46 27.02
Cash Ratio 25.43 23.44 22.27 23.68 26.21
Bank Reconciliation Statement
Month Ended March 31, 2018
Cash balance as per bank statement, February 28, 2018 $300,000

Add: Deposit in transit 20,000
$320,000
Deduct: Outstanding checks 50,000
Adjusted cash balance $270,000
Balance as per depositor's record, February 28, 2018 $260,900

Add: Receivable collected by bank $9,800
Interest earned 20 9,820
$270,720
Deduction: NSF check 520

Service charges 100
Error on check 100 720
Adjusted cash balance $270,000

© Corporate Finance Institute®. All rights reserved.
Markup Calculator - John Computers Inc.
Cost per Computer $500.00

Cost per Printer 100
Cost for Installation of Software $2,000.00
Total number of computer in Order 30
Total number of Printers in Order 5
Total Cost of Order $17,500.00
Total Price of Order Charged by John

Computer Inc $21,000.00
Markup Percentage 20.00%
This file is for educational purposes only. E&OE
Corporate Finance Institute®

https://corporatefinanceinstitute.com/
Product Costs Example
Product Costs are the costs incurred to manufacture a product
Product Cost Cost ($)

Direct Material $12,000.00
Direct Labour $2,000.00
Manufacturing Overhead Indirect Material $100.00
Indirect Labour $500.00
Other $500.00
Total Product Costs $15,100.00

Gross Profit 442.0 449.0 456.1 463.3 470.7 478.2 485.7 493.5
Expenses
Advertising & Promotion 18.7 19.1 19.5 19.8 20.2 20.6 21.0 21.5
Depreciation & Amortization 108.7 110.9 113.1 115.3 117.6 119.9 122.3 124.8
Insurance 1.1 1.1 1.1 1.2 1.2 1.2 1.2 1.3
Maintenance 5.7 5.8 5.9 6.0 6.2 6.3 6.4 6.5
Office Supplies 2.8 2.9 2.9 3.0 3.0 3.1 3.2 3.2
Rent 5.8 5.9 6.0 6.2 6.3 6.4 6.5 6.7
Salaries, Benefits & Wages 251.2 256.2 261.3 266.5 271.8 277.2 282.7 288.3
Telecommunication 1.5 1.5 1.6 1.6 1.6 1.7 1.7 1.7
Travel 2.3 2.3 2.4 2.4 2.5 2.5 2.6 2.6
Utilities 1.4 1.4 1.5 1.5 1.5 1.5 1.6 1.6
Other Expense 1 3.8 3.9 4.0 4.0 4.1 4.2 4.3 4.4
Other Expense 2 - - - - - - - -
Total Expenses 403.0 411.0 419.2 427.5 436.0 444.7 453.5 462.5
Earnings Before Interest & Taxes 39.0 38.0 36.9 35.8 34.7 33.5 32.2 30.9
Interest Expense 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5
Earnings Before Taxes 36.5 35.5 34.4 33.3 32.2 31.0 29.7 28.4
Income Taxes 10.9 10.6 10.3 10.0 9.7 9.3 8.9 8.5
Net Earnings 25.5 24.8 24.1 23.3 22.5 21.7 20.8 19.9
© Corporate Finance Institute. All rights reserved.
Profit Margin Template Year 1 Year 2 Year 3 Year 4 Year 5
Income Statement
Revenue 82,108 84,571 87,108 89,721 92,413
Cost of Goods Sold (COGS) 31,201 32,137 32,665 33,197 33,731
Gross Profit 50,907 52,434 54,442 56,524 58,682
Gross Profit Margin 62% 62% 63% 63% 64%
Marketing, Advertising & Promotion 13,137 13,531 13,937 14,355 14,786

General & Administrative 7,000 7,000 7,500 8,000 8,000
EBITDA 30,769 31,903 33,005 34,169 35,896
Gross Profit Margin 37% 38% 38% 38% 39%
Depreciation & Amortization 6,400 6,516 6,650 6,714 6,807

EBIT 24,369 25,387 26,355 27,455 29,089
Interest 7,050 6,450 5,838 5,074 3,765

Current Taxes 5,196 5,681 6,155 6,714 7,597
Net Earnings 12,124 13,256 14,362 15,667 17,727
Net Profit Margin 14.8% 15.7% 16.5% 17.5% 19.2%

Variance Analysis Example
Standard Production Cost (per gadget) Quantity Unit Cost

Direct Materials (pieces) 6 $0.50
Direct Labor (hrs) 1.3 $8
Variable Manufacturing Overhead (hrs) 1.3 $4
Fixed Manufacturing Overhead (hrs) 1.3 $6
Actual Gadget Production 3,000

Fixed Overhead Expense Budget $24,180
Actual Costs Quantity Cost

Direct Materials (pieces) 25,000 $0.48
Direct Labor (hrs) 4,000 $36,000
Variable Manufacturing Overhead (hrs) $17,000
Fixed Manufacturing Overhead (hrs) $25,000
Materials Variance
Actual Quantity 25,000
Actual Price $0.48
Standard Quantity Allowed 18,000
Standard Price $0.50
Price Variance $500 Favorable

Quantity Variance -$3,500 Unfavorable
Overall Materials Variance -$3,000 Unfavorable
Labor Variance
Actual Hours 4,000
Actual Rate $9
Standard Hours Allowed 3,900
Standard Rate $8
Rate Variance -$4,000 Unfavorable

Efficiency Variance -$800 Unfavorable
Overall Labor Variance -$4,800 Unfavorable
Working Capital Cycle Example
Inventory Days 85
Receivable Days 20
Payable Days 90
Working Capital Cycle 15 days =C4+C5-C6&" days"

Twelve-month cash flow Enter Company Name Here Fiscal Year Begins: Jan-05
Pre-Startup Total Item
Jan-05 Feb-05 Mar-05 Apr-05 May-05 Jun-05 Jul-05 Aug-05 Sep-05 Oct-05 Nov-05 Dec-05
EST EST
Cash on Hand (beginning of
0 0 0 0 0 0 0 0 0 0 0 0 0
month)
CASH RECEIPTS
Cash Sales
Collections fm CR accounts
Loan/ other cash inj.
TOTAL CASH RECEIPTS 0 0 0 0 0 0 0 0 0 0 0 0 0 0

Total Cash Available (before
0 0 0 0 0 0 0 0 0 0 0 0 0 0
cash out)
CASH PAID OUT
Purchases (merchandise)
Purchases (specify)
Purchases (specify)
Gross wages (exact withdrawal)
Payroll expenses (taxes, etc.)
Outside services
Supplies (office & oper.)
Repairs & maintenance
Advertising
Car, delivery & travel
Accounting & legal
Rent
Telephone
Utilities
Insurance
Taxes (real estate, etc.)
Interest
Other expenses (specify)
Other (specify)
Other (specify)
Miscellaneous
SUBTOTAL 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Loan principal payment
Capital purchase (specify)
Other startup costs
Reserve and/or Escrow
Owners' Withdrawal
TOTAL CASH PAID OUT 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Cash Position (end of month) 0 0 0 0 0 0 0 0 0 0 0 0 0 0
ESSENTIAL OPERATING DATA (non cash flow information)

Sales Volume (dollars)
Accounts Receivable
Bad Debt (end of month)
Inventory on hand (eom)
Accounts Payable (eom)
Depreciation
Chart of Accounts
Liabilities
Group Head in Ledger's Name Type of A/c Debit / Credit in voucher entry
Tally
Capital Account Proprietor Capital A/c Real Credit
Partners Capital A/c Real Credit
Share Capital A/c Real Credit
Drawing, House hold expeneses, Self Insurance Policy Real Debit
Reserved & Surplus General Reserve Real Credit
Capital Reserve Real Credit
Investment Allowance Reserve Real Credit
Secured Loans Bank Term Loan against Machinery , Premises, Equipment, FDR/Investment Real
Bank Car Loan or any other loan which is secured on any assets Real
Unsecured Loans Advance from Customers Real
Deposit Received from Family Members, any other loan which is not secured Real
against
Loan any assets Credit
Loan Debit
Bank OD Bank Overdraft A/c Real
Bank Bill Discounted Hypothec. Pledges Real
Bank OCC Account Bank CC Limit Real
Cash Cheque Debit
Cash Cheque Credit
Provision Gratuity Provision Real Credit
Income Tax Provision Real Credit
Audit Fee Provision Real Credit
Legal Charge Provision Real Credit
Duties & Taxes VAT Tax Real
Sales Tax Real
Service Tax Real
Excise Duty Real
Input Vat / Sales Tax / Service Tax / Excise Duty A/c ( Purchase Debit
)
Output Vat / Sales Tax / Service Tax / Excise Duty A/c ( Sales Credit
TDS
) Real
TDS on Rent/ Sub Contract etc ( TDS ) Credit
TDS on Rent/ Sub Contract etc ( Third Party TDS Debit
Sundry Creditors Suppliers
) ( ) Personal
"" # $$% Credit
"" Debit
Current Liabilities Current Liabilities &'% ( Payable )) * # #
Salary, Wages, Bonus Payable Real Credit
Expenses Payable Real Credit
Outstanding Payable Real Credit
Interest Payable Real Credit
Tax Payable on Salary Interest Real Credit
Sales Tax Payable Real Credit
Excise Duty Payable Real Credit
Credit Card Bills Payable Real Credit
VAT Payable Real Credit
Service Tax Payable Real Credit
Current Liabilities + & , Debit -- Debit
Branch / Divisions Different location branch is coming under this head Real
Goods / Cash Branch Transfer Debit
Branch Goods / Cash Transfer Credit
Assets
Tally
Fixed Assets Building Real Debit
Furniture & Fixture Real Debit
Computers Real Debit
Mobiles Real Debit
All Type of Vehicles Real Debit
Air Conditioner Real Debit
Land Real Debit
Office Premises Real Debit
CCTV Camera Real Debit
Machinery Real Debit
Tools Real Debit
Printer , Fax Machine Real Debit
Electrical Fitting of permanent nature Real Debit
Laboratory Testing Equipment Real Debit
Material Movement Equipment Real Debit
Weighing ( Toll Kanta ) Real Debit
Pollutions Control Equipment Real Debit
Factory Maintenance Equipment Real Debit
Transformer Real Debit
Generator Real Debit
Fire Extinguishers Real Debit
Photocopy Machine Real Debit
Jewellery & Ornament Real Debit
House Real Debit
Factory Store Equipment Real Debit
Invertors and all Assets which have useful life more than One Year Real Debit
.. Asset Sale Depreciation Credit
Investment Shares Real Debit
Debentures Real Debit
Bond, Government Securities Real Debit
PPF Real Debit
LIC Policy Real Debit
Infrastructure Bond Real Debit
FDR Real Debit
Mutual Fund Real Debit
Share Application Money Given, Share Margin Money Given Real Debit
.. Investment Sale Credit
Bank Account Bank Current A/c Personal
Bank Saving A/c Personal
Cash Cheque Debit
Cash )) Cheque Credit
Cash in hand Cash Real
Petty Cash Real
Cash Debit
Cash Credit
Stock in Hand Stock in Hand Real Debit
For Manufacturers Real Debit
Stock in Hand - Raw Material, Finished Goods, Work in Progress, Packing Real Debit
Material,
Stock Fuel Stores
in Hand of spareetc
parts and any other parts which is regularly use Real Debit
Current Assets Interest Accrued on Deposits Real Debit
Tax Deducted at Source ( Receivable ) Real Debit
Advance Income Tax Real Debit
Current Assets &'% ( Refund / Claim Receivable )) * # #
Sales Tax Refund Receivable Real Debit
Excise Moderate Claim Receivable Real Debit
VAT Receivable Real Debit
Insurance Claim Receivable Real Debit
Deposit ( Assets ) Deposit with Electric Supply Company Real Debit
Deposit with Municipality Real Debit
Deposit For Rent Real Debit
Earnest Money Deposit Real Debit
Tender Deposit Real Debit
Deposit with Telephone Company Real Debit
Loans & Advances Advance against Salary to Staff Real Debit
( Assets ) Advance for Order to Supplier Real Debit
Advance for Expenses Real Debit
Short Term Advances Real Debit
Misc. Expenses Preincorporating Expenses Real Debit
( Assets )
Sundry Debtors Customer ( ' % ) Personal
"" 0 Debit
"" Cash / Cheque Credit
Income
Sales A/cTally Sales A/c Nominal Credit
Sales Return A/c Nominal Debit
Direct Income Job Work Income Nominal Credit
Consultancy Fee Nominal Credit
For Individual
Salary from Employer Nominal Credit
Bonus Allowance Received Nominal Credit
Commission Brokerage Received Nominal Credit
Share of Profit from Business Nominal Credit
House Rent Income Nominal Credit
Dividend Received Nominal Credit
Interest from Investment Nominal Credit
Interest Received from Loan Nominal Credit
Long Term Profit on Sales of Share Nominal Credit
Short Term Profit on Sales of Share Nominal Credit
Speculative Income Nominal Credit
Indirect Income For Traders
Sales Tax Refund Nominal Credit
Claims Refund Received Nominal Credit
Discount on Purchases Nominal Credit
Share Dividend Income Nominal Credit
Misc. Receipts Nominal Credit
Interest Received from Bonds, Bank Deposit, Loan Given, Debenture, Nominal Credit
Customers For Manufacturers
Excise Duty Drawback / Moderate Claims Nominal Credit
Claims Received Nominal Credit
Discount on Purchases Nominal Credit
Commission , Brokerage Received Nominal Credit
Interest Income Nominal Credit
Income on Investment Nominal Credit
Profit on Sales of Assets Nominal Credit
Other Misc. Income Nominal Credit
Sales of Scrap Nominal Credit
Expenses
Tally
Purchase A/c Purchase A/c Nominal Debit
Purchase Return A/c Nominal Credit
Direct Expenses For Traders
Packing Material Exp Nominal Debit
Packing Exp Nominal Debit
Commission Brokerage on Purchase Nominal Debit
Freight on Purchase Nominal Debit
Handling Exp. on Purchase Nominal Debit
Labor & Wages Nominal Debit
Other Trading Taxes which are not Refundable Nominal Debit
For Manufacture
Packing Material Exp Nominal Debit
Fuel Consumed Exp Nominal Debit
Laboratory Material Consumed Exp Nominal Debit
Consumable & Store Items Consumed Exp Nominal Debit
All expenses related to workman at factory like workman Wages, Welfare, Nominal Debit
Incentive, Allowances, Bonus etc
Freight on Purchase Nominal Debit
Octroi on Purchase Nominal Debit
Material Purchase Exp. Nominal Debit
Loading / Unloading on Purchases Nominal Debit
Labour Processing Charges Nominal Debit
Factory Power Exp
For Individual Nominal Debit
Car exp. For Professionals Nominal Debit
Charity, Donation Nominal Debit
Consultant Fee for Tax Return Nominal Debit
Conveyance Exp Nominal Debit
Interest on Loan Nominal Debit
Other Business Exp Nominal Debit
Membership Fee Nominal Debit
Professional Tax Nominal Debit
Indirect Expenses For Traders / Manufacturer
Salary and Bonus Exp Nominal Debit
Staff Welfare Exp Nominal Debit
Staff Festival Benefit Exp Nominal Debit
Freight On Sales Nominal Debit
Incentive to Staff Nominal Debit
Bad Debts Nominal Debit
Depreciation Nominal Debit
Indirect Expenses & Administrative Exp
Printing and Stationery Exp Nominal Debit
Traveling Exp Nominal Debit
Conveyance Exp Nominal Debit
Telephone Exp Nominal Debit
Mobile Exp Nominal Debit
Courier and Postage Nominal Debit
Repair and Maintenance Exp Nominal Debit
Rent Exp Nominal Debit
Electricity Exp Nominal Debit
License Fee Municipal Tax Nominal Debit
Fuel Exp ( Fuel exp on Vehicle, Genrator ) Nominal Debit
Ware Housing Exp Nominal Debit
Hire Charges Nominal Debit
Insurance Exp Nominal Debit
Legal Exp Nominal Debit
Consultancy Fee Nominal Debit
Computer Exp Nominal Debit
Loss due to Theft, Fire, Pilferage, Damage Nominal Debit
Discount on Sales Rebate Given Nominal Debit
Indirect Expenses & Marketing Exp
Advertisement Exp Nominal Debit
Sales Promotion Exp Nominal Debit
Entertainment Exp Nominal Debit
conference Exp Nominal Debit
Exhibition Exp Nominal Debit
Indirect Expenses & Financial Exp
Interest on Loan Nominal Debit
Interest Charge by Supplier Nominal Debit
Bank Charges Nominal Debit
Commission / Brokerage on Finance Nominal Debit
Bill Discounting Exp Nominal Debit
Laboratory Exp Nominal Debit
Inspection Fees Nominal Debit
Testing Fees Nominal Debit
General Exp Nominal Debit
Professional Tax Nominal Debit
Miscellaneous Exp. Nominal Debit
Suspense Account
SuspenseTally
Account Transactions # $$ $$ $$, ,1,1$$ &23 4
Suspense A/c
Hierarchy Level 1 H1 Hierarchy Level 2 H2 Hierarchy Level 3 H3 Merchandise Category MC
FMCG Food 10 Grocery 1001 Baby Foods 100101 Baby Cereals & Meals 10010101
FMCG Nonfood 20 Beverages 1002 Sweetener 100102 Baby MilkPwdr&Formls 10010102
Fresh 30 Frozen Foods 1003 Long Life Dairy 100103 Baby Rusk & Biscuits 10010103
CDIT 40 Home Care 2001 Confectionery 100104 Other Baby Foods 10010104
General Merchandise 50 Personal Care 2002 Biscuits & Cakes 100105 White Sugar 10010201
Apparel & Footwear 60 Pet Care 2003 Chips,Crisps&Snacks 100106 Brown Sugar 10010202
Over Heads 70 Tobacco 2004 Nuts& Dried Fruits 100107 Raw &CubeSugar 10010203
SIS 80 Chilled & Dairy 3001 Dates 100108 Icing Sugar 10010204
Manufacture Location 90 Bakery 3002 Breakfast Cereals 100109 Jaggery 10010205
Fruits & Vegetables 3003 Spreads 100110 Sugar Substitute 10010206
Seafood 3004 Canned Foods 100111 Other Sweetener 10010207
Butchery 3005 Soups 100112 Powdered Milk 10010301
Delicatessen 3006 Pasta & Noodle 100113 UHT Cream 10010302
Hot Food 3007 Sauces & Ketchup 100114 UHT Flvrd Milk Drnks 10010303
Roastery & Spices 3008 Pickles 100115 Evaporated Milk 10010304
IT Products 4001 Pulses 100116 Condensed Milk&Cream 10010305
Electronics & Accessories 4002 Spices & Herbs 100117 Other Dairy Products 10010306
Mobile & Accessories 4003 Rice 100118 Long Life Milk 10010307
Telecom 4004 Cooking Oils 100119 Candy 10010401
Home Appliances 4005 Ghee & Shortening 100120 Chocolates 10010402
Home Needs & Home Upkeep 5001 Condiments 100121 Chewing Gum 10010403
Stationery 5002 Ready Meals 100122 Cookies 10010501
Leisure 5003 Baking-Flour 100123 Crackers 10010502
DIY & Auto Accessories 5004 Baking Needs 100124 Cream Biscuits 10010503
Sun Glasses & Fine Jewelry 5005 Ethnic Foods 100125 Healthy & Digestive 10010504
Mens Wear 6001 Pet Food 100126 Marie & Milk Biscuit 10010505
Womens Wear 6002 Diabetic & Health Care 100128 Salty Biscuits 10010506
Boys Wear 6003 Beverages - Hot 100201 Wafer Biscuits 10010507
Girls Wear 6004 Beverages Cold 100202 Maamoul 10010508
Infant Wear 6005 Juice & Drinks (Long Life) 100203 Rusks(Toast) 10010509
Apparel Others 6006 Drink Mix 100204 Puffed Snacks 10010510
Footwear 6007 Water 100205 Bread Stick 10010511
Consumables 7001 Frozen Pastry 100301 Cakes -Biscts&Cakes 10010512
Asset 7002 Ice Cream & Desserts 100302 Other Biscuits&Cakes 10010513
IT Assets 7003 Frozen Dairy 100303 Branded Bread&Bun 10010514
SIS FMCG 8001 Frozen Vegetables 100304 Potato chips&Canistr 10010601
SIS Fresh & Market 8002 Frozen Seafood 100305 Corn Snacks 10010602
SIS General Merchandise 8003 Frozen Meat 100306 Pop Corn 10010603
SIS Household 8004 Frozen Poultry 100307 Indian Savouries 10010604
SIS Apparel & Footwear 8005 Frozen Ready Meals 100308 Other Snacks 10010605
SIS Others 8006 Household Cleaning 200101 Branded Nuts & Seeds 10010701
SIS Stationary 8007 Laundry Detergents 200102 Branded Dried Fruits 10010702
Alghazal Bakery 9001 Air Fresheners 200103 Branded Dates 10010801
Shoe Care Products 200104 Cereals 10010901
Paper Goods 200105 Corn Flakes 10010902
Disposable ware 200106 Muesli 10010903
Othr Home Care 200107 Oats 10010904
Baby Care 200201 Sugar&Choco Cereals 10010905
Perfumes 200202 Jams & Preserves 10011001
Bath Products 200203 Marmalade 10011002
Hair Care 200204 Honey 10011003
Facial Care 200205 Halawa 10011004
Body Care 200206 Mayonnaise 10011005
Dental Care 200207 Peanut Butter 10011006
Health Care & Medical Products 200208 Chocolate Spread 10011007
Shaving Preparations 200209 Other Spreads 10011008
Personal Care (General) 200210 Canned Vegetables 10011101
Female Protection 200211 Canned Meats 10011102
Colour Cosmetics 200212 Canned Fish 10011103
Pet Care 200301 Canned Fruits & Dess 10011104
Tobacco 200401 Cand Hammus&Thahina 10011105
Dairy 300101 Other Canned Foods 10011106
Fresh Juice & Desserts 300102 Canned Soups 10011201
Cheese & Margarines 300103 Packet Soups 10011202
Chilled Prepack 300104 Soup Cubes & Stocks 10011203
Eggs 300105 Pasta/Macaroni 10011301
Bread & Buns 300201 Spaghetti 10011302
Desserts & Confectionery 300202 Vermicelli 10011303
Savouries 300203 Instant Noodle 10011304
Cakes & Pastry 300204 Cup & Bowl Noodle 10011305
Other Bakery & Ingredients 300205 Couscous 10011306
Fruits 300301 Ketchup 10011401
Vegetables 300302 Sauces 10011402
Flowers & Plants 300303 Salad Dressings 10011403
Fresh Fish 300401 Othr.Sauce & Ketchup 10011404
Dry Fish 300402 Non Veg Pickle 10011501
Othr.Seafood 300403 Vegetable Pickle 10011502
Fresh Meat 300501 Pickles in Brine 10011503
Fresh Poultry 300502 Pulses & Grains 10011601
Cheese 300601 Loose Pulses & Grain 10011602
Pickles & Desserts 300602 Herbs 10011701
Deli Chilled Foods 300603 Saffron 10011702
Halawa & Spreads 300604 Whole Spices 10011703
Hot Food 300701 Arabic Spices&Powdrs 10011704
Roastery KG 300801 Straight Powder 10011705
Computers 400101 Masala Powder 10011706
Computer Peripherals 400102 Losse Straight Powde 10011707
Storage Media/Drivers 400103 Losse Masals Powder 10011708
Computer Software 400104 Basmati Rice 10011801
Gaming 400105 Boiled Rice 10011802
Office Automation 400106 Pakistan Rice 10011803
Home Entertainment 400201 Indian Rice 10011804
Television 400202 Thai & Jamine Rice 10011805
Personal Care 400203 Egyptian Rice 10011806
Lighting Electronics 400204 Other Rice &flakes 10011807
Torch & Emergency 400205 Loose Rice kg 10011808
Cameras 400206 Matta Rice 10011809
Batteries & Chargers 400207 Ponni Rice 10011810
Electronics Others 400208 Sona Moasoori Rice 10011811
Mobile Phones & Tablets 400301 Jeerakasala rice 10011812
Smart Watches 400302 Sunflower Oil 10011901
Communication 400401 Corn Oil 10011902
Major Domestic Appliances 400501 Olive Oil 10011903
Small Domestic Appliances 400502 Vegetable Oil 10011904
Kitchen Appliances 400503 Canola Oil 10011905
Glassware 500101 Coconut Oil 10011906
Kitchenware 500102 Mustard Oil 10011907
Tableware 500103 Other Cooking Oil 10011908
Flasks & Casseroles 500104 Blend Oil 10011909
Pooja Needs 500105 Blend Oil 10011909
Plastics & Laundry 500106 Pure Ghee 10012001
Outdoor Accessories 500107 Vegetable Ghee 10012002
Soft Furnishings 500108 Other Shortening 10012003
Bathroom Furnishings 500109 Salt 10012101
Furniture's 500110 Tamarind & cambodge 10012102
Giftware 500111 Mustard Paste 10012103
Luggage & Bags 500112 Stfng&Seasning Mixes 10012104
School Stationery 500201 Cooking Paste 10012105
Office Stationery 500202 Ready to Cook 10012201
General Stationery 500203 Ready to Eat 10012202
Newspapers, Books & Magazines 500204 Pappad&Fryums 10012203
Toys 500301 White Flour 10012301
Out Door Toys & Accessories 500302 Wheat Flour 10012302
Sports Goods 500303 Rice Flour 10012303
Do It Yourself 500401 Oth.Baking Flour 10012304
Car Accessories 500402 Semolina 10012305
Watches & Clocks 500501 Other wheat products 10012306
Ladies Bags & Accessories 500502 Baking & Soda Powder 10012401
Jewellery & Accessories 500503 Cake & Dessert Mixes 10012402
Sunglasses 500504 Cake Decorations 10012403
Men's Shirts 600101 Coconut Milk & Cream 10012404
Men's T Shirts 600102 Coconut Milk Powder 10012405
Men's Trousers 600103 Custard&Flvrd Powdrs 10012406
Men's Suits & Blazers 600104 Essences & Colorings 10012407
Men's Ties & Accessories 600105 Flavoured Bakg Water 10012408
Men's Jeans 600106 Gelatin & Jelly 10012409
Men's Sports Wears 600107 Syrups & Frosting 10012410
Men's Winter Wear 600108 Vinegar 10012411
Men's Under Garments 600109 Yeast 10012412
Fabric - Mens 600110 Bread Crumbs 10012413
Other Menswear 600111 Othr Bakng Needs 10012414
Ladies Blouses 600201 Indian Ethnic Food 10012501
Ladies Skirts 600202 Filipino Ethnic Food 10012502
Ladies Shirts 600203 Arabic Ethnic Food 10012503
Ladies Trousers 600204 Other Ethnic Food 10012504
Ladies T Shirts 600205 Dog Food 10012601
Ladies Dresses 600206 Cat Food 10012602
Ladies Indian Dresses 600207 Bird Food 10012603
Ladies Arabic Dresses 600208 Fish Food 10012604
Ladies Jeans 600209 Other Pet food 10012605
Ladies Sports Wears 600210 Diabetic Products 10012801
Ladies Winter Wear 600211 Ayurvedic Products 10012802
Ladies Lingerie 600212 Health Care Products 10012803
Fabric - Ladies 600213 Coffee 10020101
Other Ladies Wear 600214 Cappuccino 10020102
Boys Wear 600301 Herbal& Masala Coffe 10020103
Boys Sports Wears 600302 Dust & Leafy Tea 10020104
Boys Under Garments 600303 Green Tea 10020105
Girls Wear 600401 Flavoured Tea 10020106
Girls Lingerie 600402 Tea Bags 10020107
Girls Sports Wears 600403 Flvrd Pwdr Drink 10020108
Infant&Children Wear 600501 Malted&Health Drink 10020109
Other Infant Accessories 600502 Cola Can 10020201
Common Wear 600601 Cola Bottle 10020202
Men's Footwear 600701 Mixer Drinks Soda&GA 10020203
Ladies Footwear 600702 Non Alcoholic Beer 10020204
Boys Footwear 600703 Sports Drink 10020205
Girls Footwear 600704 Energy Drink 10020206
Childrens Footwear 600705 Ice Tea & Coffee 10020207
Footwear Accessories 600706 Other Beverages Cold 10020208
Monthly Consumption 700101 Fruit Juice Tetra 10020301
Yearly Consumption 700102 Fruit Drink Tetra 10020302
Asset 700201 Canned Fruit Drink 10020303
Servers 700301 Bottled Fruit Juice 10020304
IT Asset- Computers 700302 Powdered Drink 10020401
IT Asset-Mobile Devices 700303 Squashes & Cordials 10020402
Mobile Device peripherals 700304 Mineral &Still Water 10020501
Computer peripherals 700305 Flavoured Water 10020502
PCI Cards 700306 Sparkling Water 10020503
Data Storage 700307 Spring Water 10020504
Office printer 700308 Frozen Pastry Prdcts 10030101
Speciality printer 700309 Spring Roll Pastry 10030102
Power & UPS 700310 Konafah 10030103
Network Components 700311 Ice Cream 10030201
Telecommunications Equipments 700312 Cakes & Gateaux 10030202
Security & Access Control 700313 Frozen Fruits 10030203
Store IT 700314 Fruit Pulp 10030204
Machine 700315 Ice Cubes 10030205
Presentation System 700316 Butter 10030301
Software 700317 Paneer Cube 10030302
cartridges 700318 Other Frozen Dairy 10030303
SIS Personal Care & Cosmetics 800101 Frozen Vegetables 10030401
SIS Fruit & Vegetable 800201 French Fries 10030402
SIS Seafood and Meat 800202 Frozen Fish 10030501
SIS Bakery 800203 Frozen SeaFood Othrs 10030502
SIS Roastery 800204 Frozen Beef 10030601
SIS Cheese and Delicates 800205 Frozen Mutton 10030602
SIS Spices and Pulses 800206 Frozen ProcessedMeat 10030603
SIS Fresh Flowers 800207 Whole Chicken-Frozen 10030701
SIS Toys & Sports 800301 Chicken Parts-Frozen 10030702
SIS Audio & Video 800401 Other Frozen Poultry 10030703
SIS Household 800402 Sausages & Franks 10030801
SIS Fine Jewellery & Watches 800501 Frozen Kababs&Tikka 10030802
SIS Apparels 800502 Frozen Samosas 10030803
SIS Bags 800503 Frozen Spring Roll 10030804
SIS Accessories 800504 Frozen Cutlets 10030805
SIS Footwear 800505 Frozen Kofta& Kibbeh 10030806
SIS Others 800601 Fingers & Nuggets 10030807
SIS Stationary 800701 Frozen Fillets 10030808
Alghazal Raw Material 900101 Frozen Meat Balls 10030809
Alghazal Semi Finished 900102 Frozen Paratha 10030810
Alghazal Packing Materials 900103 Frozen Pizza 10030811
Frozen Burgers 10030812
Other Ready Meals 10030813
Washing Up 20010101
Bleach 20010102
Antisptic Disnfctnts 20010103
Toilet Blok&Cleanrs 20010104
[Business Name] Restaurant Startup Costs
FUNDING Estimated Actual Under/(Over)

Investor Funding {42}
Owner 1 10,000 9,000 1,000

Owner 2 5,000 5,500 (500)
Other -
Total Investment 15,000 14,500 500
Loans
Bank Loan 1 -
Bank Loan 2 -
Non Bank Loan 1 -
Total Loans - - -
Other Funding
Grant 1 -
Other -
Total Other Funding - - -
Total FUNDING 15,000 14,500 500
COSTS Estimated Actual Under/(Over)

Fixed Costs
Advertising for Opening -
Basic Website -
Brand Development -
Building Down Payment -
Building Improvements/Remodeling -
Business Cards/Stationery -
Business Entity -
Business Licenses/Permits -
Commercial Cooking Equipment -
Compliance Permits (Health, Safety, etc) -
Computer Hardware/Software -
Cutlery -
Decorating -
Dishes/Glasses -
Dishwasher -
Employee Uniforms -
Fixture Installation -
Fixtures/Counters -
Franchise Start Up Fees -
Freezers/Refrigerators -
Internet Setup Deposit -
Kitchen Supplies & Equipment -
Lease Security Deposit -
Legal/Professional Fees -
Linens -
Machines & Equipment -
Menu Development -
Office Furniture -
Operating Cash (Working Capital) -
Point of Sale Hardware/Software -
Potential Market Surveys -
Prepaid Insurance -
Public Utilities Deposits -
Reserve for Contingencies -
Salaries for Employee Trainers/Trainees -
Security System Installation -
Setup, installation and consulting fees -
Signage -
Starting Inventory -
Tables/Chairs -
Telephone -
Tools & Supplies -
Travel -
Travel to secure suppliers/distributors -
Truck & Vehicle -
Ventilation Equipment -
Other 1 (specify) -
Other 2 (specify) -
[42] Total Fixed Costs - - -
Average Monthly Costs
Advertising (print, broadcast and Internet) -
Business Insurance -
Business Vehicle Insurance -
Cleaning Services -
Employee Salaries and Commissions -
Equipment Lease Payments -
Inventory, raw materials, parts -
Franchise Fee -
Health Insurance -
Internet Connection -
Loan and Credit Card Interest & Principal -
Legal/Accounting Fees -
Merchant Account Fees -
Miscellaneous Expenses -
Mortgage Payments -
Lease Payment -
Owner Salary -
Payroll taxes or Self-employment tax -
Postage/Shipping Costs -
Security System Monthly Payment -
Supplies -
Telephone 63 65 (2)
Travel -
Public Utilities -
Website Hosting/Maintenance 24 24 -
Other 1 (specify) -
Other 2 (specify) -
Total Average Monthly Costs 87 89 (2)
x Number of Months 6
Total Monthly Costs 522 534 (12)
Total COSTS 522 534 (12)
SURPLUS/(DEFICIT) 14,478 13,966 512

Type Entity Name in yellow portion Organization Name
Year: 2009 Month: 1
Opening Balances for: 2009 Cash Savings (sav) Current (curr) Fixed Dep. (fd)
Type opening balances for Jan 01 500.00 30,000.00 10,000.00 200,000.00
Organization Name Monthly Report
2009-1
Opening Balances: Closing Balances
Cash 500.00 Cash 500.00
Savings 30,000.00 Savings 30,000.00
Current 10,000.00 Current 10,000.00
Fixed Deposit 200,000.00 Fixed Deposit 200,000.00
Income for Month - Expenses for Month -
Trial Balance Total 240,500.00 Trial Balance Total 240,500.00
Income This Month: - Annual to Date -

401 Revenue from direct contributions: - -
4011 Individual/small business contributions - -
4012 Corporate contributions - -
402 Donated goods & services revenue: - -
4021 Donated professional services - -
4022 Donated use of facilities - -
4023 Gifts in kind - goods - -
403 Revenue from non-government grants: - -
4031 Foundation/trust grants - -
4032 Nonprofit organization grants - -
404 Revenue from government grants: - -
4041 Federal grants - -
4042 State grants - -
4050 Interest - -
4060 Investment/Exchange - -
4090 Other Revenue - -
Expenses: Monthly Total - Annual Total -

7000 Grants, contracts, & direct assistance - -
7010 Contracts - program-related - -
7020 Grants to other organizations - -
7030 Awards & grants - individuals - -
7040 Specific assistance - individuals - -
7050 Benefits paid to or for members - -
7200 Salaries & related expenses: - -
7210 Officers & directors salaries - -
7220 Salaries & wages - other - -
7230 Pension plan contributions - -
7240 Employee benefits - not pension - -
7250 Payroll taxes, etc. - -
7500 Contract service expenses - -
7510 Fundraising fees - -
7520 Accounting fees - -
7530 Legal fees - -
7540 Professional fees - other - -
7550 Temporary help - contract - -
8100 Nonpersonnel expenses: - -
8110 Supplies - -
8120 Donated materials & supplies - -
8130 Telephone & telecommunications - -
8140 Postage & shipping - -
8150 Mailing services - -
8160 Printing & copying - -
8170 Books, subscriptions, references - -
8180 In-house publications - -
8300 Travel & meetings expenses: - -
8310 Travel - -
8320 Conferences, conventions, meetings - -
8500 Other expenses: - -
8510 Interest-general - -
8520 Insurance - non-employee related - -
8530 Membership dues - organization - -
8540 Staff development - -
8550 List rental - -
8560 Outside computer services - -
8570 Advertising expenses - -
8580 Contingency provisions - -
8590 Other expenses - -
8600 Business expenses: - -
8610 Bad debt expense - -
8620 Sales taxes - -
8630 UBITaxes - -
8640 Taxes - other - -
8650 Fines, penalties, judgments - -
8660 Organizational (corp) expenses - -
PL Sheet
Annual Profit and Loss Statement

Jan Feb Mar Apr May Jun Jul Aug Sep Oct
Revenue
4010 REVENUE – PRODUCT 1
4600 Interest Income
4700 Other Income
4800 Finance Charge Income
4900 Sales Returns and Allowances
4950 Sales Discounts
Total Revenue 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Cost of Goods Sold

5010 COGS – PRODUCT 1
5700 Freight
5800 Inventory Adjustments
5900 Purchase Returns and Allowances
5950 Reserved
Total Cost of Goods Sold 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Gross Profit 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Selling General and Administrative Expenses

6010 Advertising Expense
6050 Amortization Expense
6100 Auto Expense
6150 Bad Debt Expense
6200 Bank Charges
6300 Commission Expense
6350 Depreciation Expense
6400 Employee Benefit Program
6550 Freight Expense
6600 Gifts Expense
6650 Insurance – General
6750 Professional Fees
6800 License Expense
6850 Maintenance Expense
6900 Meals and Entertainment
6950 Office Expense
7000 Payroll Taxes
7050 Printing
7150 Postage
7200 Rent
7250 Repairs Expense
7300 Salaries Expense
7350 Supplies Expense
7400 Utilities
Total SG & A Expense 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Earnings before Interest and Taxes 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
7450 Interest Expense

7500 Income Taxes
7900 Gain/Loss on Sale of Assets
Net Income 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Page 1
TOP DOWN PRICING TEMPLATE
Our pricing templates are designed to help you work out your export pricing using two approaches: 1) cost plus, 2) top down.
These two approaches should be used in parallel.
This all-purpose costing table is particularly useful for comparing prices in the market. You may not need all the steps, and you
may need to estimate many of the values used for your calculations. The process can be refined as you learn more about the
market and distribution of delivery costs.
These mark-ups are only examples. You should always carefully research mark-ups that apply in your target market.
Estimated
Example
Notes mark-ups or Your costing
(unit cost)
unit rates
Retail Price $60.00
1
Retail mark-up e.g. 40%
Wholesale Price $42.86
2a
Wholesale mark-up and / or e.g. 25%
Distributor price $34.29
2b
Distributor’s mark-up and / or e.g. 15%
Agent’s price $29.82
2c
Agent’s commission e.g. 8%
Landed price $27.62
Landing charges Est.1.5% 0.85
3 Tariffs / duties (Real rate) $2.65
Customs clearning charges Estimated 0.30
Handing and delivery charges (actual or estimated) Estimated 0.15
Market currency $23.62
4
Foreign currency at exchange rate Day's rate
Cost, Insurance and freight (CIF)
5 NZ$ $33.74
Insurance costs - based on value Estimated 0.35
Cost and freight (C&F) $33.39
6 Freight costs Unit rate $5.75
Contingencies Estimated 0.50
Free on board (FOB) NZ$ $27.14
Export expense allocation (as per budget) Allowance $1.00
Export packaging Estimated $1.50
Documentation 0.65
7
Bank charges including collection charges Estimated 0.20
Other finance costs (foreign exchange charges) Estimated 0.15
Freight handling (factory to ship or aircraft) $2.20
Trade indemnity insurance, export credit insurance 0.10
Ex factory cost $21.34
8
Profit margin or mark-up $8.00
Total factory cost $13.34
Materials $2.80
Direct labour $7.25
9
Fixed $1.35
Variable overhead costs 0.84
Consumerables $1.10
PRICES BASED ON REAL COSTS
Step Item Unit or Rate Actual
1 Ex-factory – wholesale price (includes your profit)
2 Export packaging (inner and outer)
3 Documentation (customs agency / freight forwarder)
Bank charges (forward exchange, payment arrangements,
4 letters of credit, bank drafts, hedging, credit insurance)
5 Freight to ship or aircraft
6 Handling charges and contingencies
7 Sub-total Free on board (FOB) NZ$
7.1 FOB foreign $
8 Marine insurance (sea or air)
9 Freight costs
10 Sub-total Cost, insurance and freight (CIF) NZ$
10.1 CIF foreign $
11 Landing charges
12 Customs duties and taxes
13 Clearance charges (customs agency / freight forwarding)
14 Inland handling and delivery charges
15 Contingency (such as fumigation)
16 Sub-total Delivered duty paid (DDP) NZ$
16.1 DDP foreign $
17 Delivered to buyer TOTAL
Sales Forecast Template
Forecast Start Date 1/16/2016
[Business Name] Sales Forecast

Year 1
Units Sold Jan-16 Feb-16 Mar-16 Apr-16 Aug-16 Sep-16 Oct-16 Nov-16 Dec-16 Total Units Sold
Product/Service A 500 525 550 575 550 575 600 650 650 6775
Product/Service B 1500 1000 1000 1250 1750 2000 2500 3000 3000 21200
Product/Service C 150 200 250 300 350 350 300 300 300 3650
Unit Price Avg Unit Price

Product/Service A $19.99 $19.99 $19.99 $19.99 $19.99 $19.99 $19.99 $19.99 $19.99 $19.99
Product/Service B $14.99 $14.99 $14.99 $14.99 $14.99 $14.99 $14.99 $14.99 $14.99 $14.99
Product/Service C $49.99 $49.99 $49.99 $49.99 $49.99 $49.99 $49.99 $49.99 $49.99 $49.99
Sales Growth Rate Avg Growth Rate

Product/Service A 0% 5% 5% 5% 5% 5% 4% 8% 0% 2%
Product/Service B 0% -33% 0% 25% 21% 14% 25% 20% 0% 8%
Product/Service C 0% 33% 25% 20% -13% 0% -14% 0% 0% 8%
Revenue (Units Sold * Unit Price) Total Revenue

Product/Service A $9,995 $10,495 $10,995 $11,494 $10,995 $11,494 $11,994 $12,994 $12,994 $135,432
Product/Service B $22,485 $14,990 $14,990 $18,738 $26,233 $29,980 $37,475 $44,970 $44,970 $317,788
Product/Service C $7,499 $9,998 $12,498 $14,997 $17,497 $17,497 $14,997 $14,997 $14,997 $182,464
Total Revenue $39,979 $35,483 $38,482 $45,229 $54,724 $58,971 $64,466 $72,961 $72,961 $635,684
Unit COGS Avg COGS

Margin Per Unit (Unit Price - Unit COGS) Avg Margin

Gross Profit (Revenue - COGS or Margin Per Unit * Units Sold) Total Gross Profit
Product/Service A $7,745 $8,132 $8,520 $8,907 $8,520 $8,907 $9,594 $10,394 $10,394 $105,895
Product/Service B $17,835 $11,890 $11,890 $14,863 $20,808 $23,780 $29,725 $35,670 $35,670 $252,068
Product/Service C $7,266 $9,688 $12,110 $14,532 $16,954 $16,954 $14,532 $14,532 $14,532 $176,806
Total Gross Profit $32,846 $29,710 $32,520 $38,301 $46,281 $49,641 $53,851 $60,596 $60,596 $534,769
Margin Analysis
Finished Products
© www.excel-skills.com
What-If Selling
Selling Gross Profit What-If What-If
Stock Code Description UOM Error Code Product Cost Gross Profit Gross What-If GP % Price
Price % Cost Selling Price
Profit Variance
1212GHG Garden Shed Units 5,500.00 4,130.88 1,369.12 24.9% 4,725.37 774.63 14.1% 6,291.52 14.4%
1212PHP Painted Garden Shed Units 6,000.00 4,968.16 1,031.84 17.2% 5,681.10 318.90 5.3% 6,861.01 14.4%
1212THT Tools Shed Units 4,500.00 3,621.31 878.69 19.5% 4,138.33 361.67 8.0% 5,142.46 14.3%
Production Forecast
Production Quantity Forecast Date Prepared: 12/12/2019
Stock Code Description UOM Error Code Quantity
1212GHG Garden Shed Units 50.00
1212PHP Painted Garden Shed Units 30.00
1212THT Tools Shed Units 75.00
Product Costing
Stock Code Description Type Total Cost What-If Cost Variance
1212PHP Painted Garden Shed Manufactured 4,968.16 5,681.10 14.4%
Product Compone Product Compone What-If % Cost

Stock Code Description UOM Input Quantity Yield
Type nt Cost Cost nt % Cost Variance
SD25 Roof Units Manufactured 1,766.67 1.000 100.0% 1,766.67 35.6% 2,024.44 14.6%
SD40 Glazed Window Frame Units Manufactured 361.45 2.000 100.0% 361.45 14.6% 837.04 15.8%
SD18 Door Units Manufactured 313.67 1.000 100.0% 313.67 6.3% 357.00 13.8%
RM30 Wood M2 Bought-In 120.00 9.000 90.0% 133.33 24.2% 1,350.00 12.5% 1.111111111 133.33
RM55 2 Inch Screws Bag Bought-In 50.00 2.000 85.0% 58.82 2.4% 145.88 24.0%
RM80 Paint - White Drum Bought-In 220.00 2.000 95.0% 231.58 9.3% 526.32 13.6%
RM85 Paint - Green Drum Bought-In 250.00 1.000 85.0% 294.12 5.9% 329.41 12.0%
LB10 Labour - Grade 1 Hours Bought-In 20.00 3.000 100.0% 20.00 1.2% 75.00 25.0%
LB15 Labour - Grade 2 Hours Bought-In 30.00 1.000 100.0% 30.00 0.6% 36.00 20.0%
Bills of Material
Costing Components Set-up
Intermed
Component Stock Input Component Component Compone Bought-In Bought-In
Product Stock Code Yield Error Code Product Description Product UOM Comp
Code Quantity Description UOM nt Type Price Cost
Cost
SD18 RM30 1.000 90.0% Door Units Wood M2 Bought-In 120.00 133.33 -
SD18 RM25 1.000 100.0% Door Units Door Handle Units Bought-In 150.00 150.00 -
SD18 RM50 0.100 90.0% Door Units 1 Inch Screws Bag Bought-In 30.00 33.33 -
SD18 RM75 2.000 100.0% Door Units Swivel Units Bought-In 3.50 3.50 -
SD18 LB10 1.000 100.0% Door Units Labour - Grade 1 Hours Bought-In 20.00 20.00 -
SD20 RM60 0.250 85.0% Window Units Glass M2 Bought-In 80.00 94.12 -
SD20 LB10 0.300 100.0% Window Units Labour - Grade 1 Hours Bought-In 20.00 20.00 -
SD25 RM10 10.000 90.0% Roof Units Steel Plates M2 Bought-In 140.00 155.56 -
SD25 RM30 1.000 90.0% Roof Units Wood M2 Bought-In 120.00 133.33 -
SD25 RM55 1.000 90.0% Roof Units 2 Inch Screws Bag Bought-In 50.00 55.56 -
SD25 LB10 1.000 90.0% Roof Units Labour - Grade 1 Hours Bought-In 20.00 22.22 -
SD30 SD20 4.000 100.0% Window Frame Units Window Units Manufactured - - 29.53
SD30 RM70 0.500 90.0% Window Frame Units Filler Bag Bought-In 60.00 66.67 -
SD30 RM30 1.000 80.0% Window Frame Units Wood M2 Bought-In 120.00 150.00 -
SD30 LB10 1.000 100.0% Window Frame Units Labour - Grade 1 Hours Bought-In 20.00 20.00 -
SD35 SD20 1.000 100.0% Glazed Window Units Window Units Manufactured - - 29.53
SD35 LB10 0.500 100.0% Glazed Window Units Labour - Grade 1 Hours Bought-In 20.00 20.00 -
SD40 SD35 4.000 100.0% Glazed Window Frame Units Glazed Window Units Manufactured - - 39.53
SD40 RM70 0.500 90.0% Glazed Window Frame Units Filler Bag Bought-In 60.00 66.67 -
SD40 RM30 1.000 80.0% Glazed Window Frame Units Wood M2 Bought-In 120.00 150.00 -
SD40 LB10 1.000 100.0% Glazed Window Frame Units Labour - Grade 1 Hours Bought-In 20.00 20.00 -
1212GHG SD25 1.000 100.0% Garden Shed Units Roof Units Manufactured - - 1,766.67
1212GHG SD30 2.000 100.0% Garden Shed Units Window Frame Units Manufactured - - 321.45
Stock Codes
Set-up
© www.excel-skills.com 627,187.38 717,075.88
Purchase What-if What-If Quantity Value What-if Value
Stock Code Description UOM Error Code Product Type Product Cost
Price Price Cost Forecast Forecast Forecast
1212GHG Garden Shed Units Manufactured 4,130.88 4,725.37 - - -

1212PHP Painted Garden Shed Units Manufactured 4,968.16 5,681.10 - - -
1212THT Tools Shed Units Manufactured 3,621.31 4,138.33 - - -
RM10 Steel Plates M2 140.00 160.00 Bought-In 140.00 160.00 1,722.22 241,111.11 275,555.56
RM25 Door Handle Units 150.00 170.00 Bought-In 150.00 170.00 155.00 23,250.00 26,350.00
RM30 Wood M2 120.00 135.00 Bought-In 120.00 135.00 2,177.78 261,333.33 294,000.00
RM50 1 Inch Screws Bag 30.00 36.00 Bought-In 30.00 36.00 17.22 516.67 620.00
RM55 2 Inch Screws Bag 50.00 62.00 Bought-In 50.00 62.00 536.93 26,846.41 33,289.54
RM60 Glass M2 80.00 90.00 Bought-In 80.00 90.00 188.24 15,058.82 16,941.18
RM70 Filler Bag 60.00 70.00 Bought-In 60.00 70.00 88.89 5,333.33 6,222.22
RM75 Swivel Units 3.50 4.00 Bought-In 3.50 4.00 310.00 1,085.00 1,240.00
RM80 Paint - White Drum 220.00 250.00 Bought-In 220.00 250.00 63.16 13,894.74 15,789.47
RM85 Paint - Green Drum 250.00 280.00 Bought-In 250.00 280.00 35.29 8,823.53 9,882.35
SD18 Door Units Manufactured 313.67 357.00 155.00 - -
SD20 Window Units Manufactured 29.53 33.97 640.00 - -
SD25 Roof Units Manufactured 1,766.67 2,024.44 155.00 - -
SD30 Window Frame Units Manufactured 321.45 368.52 100.00 - -
SD35 Glazed Window Units Manufactured 39.53 46.47 240.00 - -
SD40 Glazed Window Frame Units Manufactured 361.45 418.52 60.00 - -
LB10 Labour - Grade 1 Hours 20.00 25.00 Bought-In 20.00 25.00 1,264.22 25,284.44 31,605.56
LB15 Labour - Grade 2 Hours 30.00 36.00 Bought-In 30.00 36.00 155.00 4,650.00 5,580.00
EST. PRE_LAUNCH CAPITAL
KITCHEN EQUIPMENT COST
Shelves 4,000
Racks 4,000
Grills/Charbroiler 5,000
Refrigerator 15,000
Freezer 15,000
Gas Range 15,000
Microwave 5,000
Rice Cookers (can cater up to around 30 - 40 people) 8,000
Water Dispenser 3,000
Utensil Heater 2,000
Sound System 3,000
Ceramic Dining Plates (set = 6 plates) (12 sets) 8,400
Saucers (Platito) (set = 3 plates) (12 sets) 3,600
Glasses (set = 12 glasses) (6 sets) 4,200
Mugs and cups (set = 6 cups) (12 sets) 7,000
Spoons, Forks, Bread Knives, Teaspoon (set = 6 of each) (12 sets) 8,400
Total 110,600
OTHER PHYSICAL ASSETS COST

Cabinets 10,000
Lighting (Lamps, bulbs, LED, coloured lights, etc.) 1,000
Interior Designs 3,000
Tables and Chairs 10,000
Workstations (Kitchen, Counter, Reception) 30,000
Security features (CCTV) plus installment 15,000
69,000
OPTIONAL PHYSICAL ASSETS COST

Chiller (food display) (if needed) 20000
Blender (if needed) 3000
Toaster (if needed) 2000
Exhaust Hood (and system) (if needed) 10000
Juice Dispenser (if needed) (if needed) 20000
Air-conditioning Unit (if needed) 15000
Total 70000
PROFESSIONAL FEES COST

CONTRACTORS 20,000
ACCOUNTANT (assistance for legal registration) 20,000
40,000
LEGAL REGISTRATION COST

DTI Registration 500
SEC Registration 2,500
Barangay Clearance 500
Mayor's Permit and other permits in city halls (sanitary, locational, fire safety,
garbage fee, etc.) 6,000
Cedula 100
Documentary stamps (from different offices) 500
Special Books of Account (from bookstores) 500
BIR Certification and TIN 1,000
DENR-EMB Certificate 500
Homeowner's Clearance 150
Insurance (Public and Employee) 25,000
POS, Register and Receipts 30,000
Sub-Total 67,250
EST. PRE-LAUNCH CAPITAL Php356,850.00
1
EST. WORKING CAPITAL
Month 1 Month 2 Month 3 Month 4 Month 5 Month 6
ESTIMATED COST GOOD SOLDS/RAW MATERIALS/INVENTORIES
Ingredients of all dishes + food like noodles, biscuits, chips to be sold 70,000 70,000 70,000 70,000 70,000 70,000
Food like noodles, coffee, chips to be sold to customers (if needed) 5,000 5,000 5,000 5,000 5,000 5,000
Soft drinks and other bottled beverages 10,000 10,000 10,000 10,000 10,000 10,000
Supplies (Napkins, Stir Sticks, Plastic Cups) 10,000 10,000 10,000 10,000 10,000 10,000
Condiments (Vinegar, Soy Sauce, Ketchup, Hot Sauce) 10,000 10,000 10,000 10,000 10,000 10,000
TOTAL COST OF GOOD SOLDS
105,000 105,000 105,000 105,000 105,000 105,000
OPERATIONAL EXPENSES
Salaries 50,000 50,000 50,000 50,000 50,000 50,000
Rent 15,000 15,000 15,000 15,000 15,000 15,000
Electricity and Water 8,000 8,000 8,000 8,000 8,000 8,000
Advertising and other Marketing Gimmicks 3,000 3,000 3,000 3,000 3,000 3,000
TOTAL OPEX 76000 76000 76000 76000 76000 76000
TOTAL WORKING CAPITAL 181,000 181,000 181,000 181,000 181,000 181,000
EST. CAPITALIZATION
EST. PRE-LAUCNH CAPITAL (CAPEX) Php356,850.00

1 MONTH WORKING CAPITAL (OPEX) Php181,000.00
CAPITALIZATION (w/ 1 month working capital) Php537,850.00

3 MONTHS WORKING CAPITAL (OPEX) Php543,000.00
CAPITAIZATION (w/ 3 months working capital) Php899,850.00

6 MONTH WORKING CAPITAL (OPEX) Php1,086,000.00
CAPITALIZATION (w/ 6 months working capital) Php1,442,850.00
2
Revenue Plan (2)
Revenue Plan Expense Type

Pricing Table
The following table highlights product sales price per month
Product Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20 Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21
Latte $ 4.50 $ 4.50 $ 4.50 $ 4.50 $ 4.50 $ 4.50 $ 4.50 $ 4.50 $ 4.80 $ 4.80 $ 4.80 $ 4.80
Cappuccino $ 4.80 $ 4.80 $ 4.80 $ 4.80 $ 4.80 $ 4.80 $ 4.80 $ 4.80 $ 5.00 $ 5.00 $ 5.00 $ 5.00
Espresso $ 3.50 $ 3.50 $ 3.50 $ 3.50 $ 3.50 $ 3.50 $ 3.50 $ 3.50 $ 3.80 $ 3.80 $ 3.80 $ 3.80
Doppio $ 4.00 $ 4.00 $ 4.00 $ 4.00 $ 4.00 $ 4.00 $ 4.00 $ 4.00 $ 4.20 $ 4.20 $ 4.20 $ 4.20
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Revenue Table
The following table highlights product revenue per month
Latte $ 20,700 $ 18,900 $ 19,800 $ 17,820 $ 17,010 $ 18,630 $ 14,175 $ 19,800 $ 24,288 $ 23,232 $ 25,200 $ 26,400
Cappuccino $ 16,560 $ 15,120 $ 15,840 $ 14,784 $ 14,112 $ 15,456 $ 13,104 $ 12,480 $ 14,950 $ 22,000 $ 23,100 $ 24,200
Espresso $ 8,050 $ 7,350 $ 7,700 $ 6,930 $ 6,615 $ 7,245 $ 5,880 $ 8,400 $ 10,488 $ 10,032 $ 11,970 $ 12,540
Doppio $ 4,600 $ 4,200 $ 4,400 $ 3,520 $ 3,360 $ 3,680 $ 2,520 $ 5,600 $ 6,762 $ 6,468 $ 7,938 $ 8,316
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
TOTAL $ 49,910 $ 45,570 $ 47,740 $ 43,054 $ 41,097 $ 45,011 $ 35,679 $ 46,280 $ 56,488 $ 61,732 $ 68,208 $ 71,456
Sales Plan
Days per Month
Month Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20 Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21
Days 23 21 22 22 21 23 21 20 23 22 21 22
Sales Amount 20700

The following table estimates sales per day
Latte 200 200 200 180 180 180 150 220 220 220 250 250
Cappuccino 150 150 150 140 140 140 130 130 130 200 220 220
Espresso 100 100 100 90 90 90 80 120 120 120 150 150
Doppio 50 50 50 40 40 40 30 70 70 70 90 90
Inputs per Product

The following table estimates volume per sale
Inputs Latte Cappuccino Espresso Doppio Unit Notes Cost of Inputs
Notes Cost per Unit
Notes
Coffee Beans 25.0 25.0 14.0 25.0 Grams $ 28.00 Price per Kilogram $ 0.028 Price per Gram
Milk 200.0 180.0 - - Millilitres $ 1.10 Price per Litre $ 0.001 Price per Millilitre
Sugar 8.0 6.0 3.0 3.0 Grams $ 0.80 Price per Kilogram $ 0.001 Price per Gram
Cup 0.90 0.90 0.95 0.95 Number $ 0.05 Price per Cup $ 0.050 Price per Cup
TOTAL Cost per Product$ 0.97 $ 0.95 $ 0.44 $ 0.75
Total Product Inputs per Day
The following table calculates total product inputs per day
Coffee Beans 11,400 11,400 11,400 10,260 10,260 10,260 8,870 12,180 12,180 13,930 16,100 16,100
Milk 67,000 67,000 67,000 61,200 61,200 61,200 53,400 67,400 67,400 80,000 89,600 89,600
Sugar 2,950 2,950 2,950 2,670 2,670 2,670 2,310 3,110 3,110 3,530 4,040 4,040
Cup 458 458 458 412 412 412 357 496 496 559 651 651
1 of 3 I:\My Files\Templates\Account Setup Org.xlsx 10/25/20212:17 PM

Revenue Plan (2)
- - - - - - - - - - - - -
- - - - - - - - - - - - -
Total Product Input Costs
The following table calculates total Input Costs
Coffee Beans $ 7,342 $ 6,703 $ 7,022 $ 6,320 $ 6,033 $ 6,607 $ 5,216 $ 6,821 $ 7,844 $ 8,581 $ 9,467 $ 9,918
Milk $ 1,695 $ 1,548 $ 1,621 $ 1,481 $ 1,414 $ 1,548 $ 1,234 $ 1,483 $ 1,705 $ 1,936 $ 2,070 $ 2,168
Sugar $ 54 $ 50 $ 52 $ 47 $ 45 $ 49 $ 39 $ 50 $ 57 $ 62 $ 68 $ 71
Cup $ 526 $ 480 $ 503 $ 453 $ 432 $ 473 $ 374 $ 496 $ 570 $ 614 $ 684 $ 716
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Staff Plan
Staff Annual Salary Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20 Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21
Joe $ 25,000 $ 2,083 $ 2,083 $ 2,083 $ 2,083 $ 2,083 $ 2,083 $ 2,083 $ 2,083 $ 2,083 $ 2,083 $ 2,083 $ 2,083
Emily $ 26,000 $ 2,167 $ 2,167 $ 2,167 $ 2,167 $ 2,167 $ 2,167 $ 2,167 $ 2,167 $ 2,167 $ 2,167 $ 2,167 $ 2,167
Charles $ 18,000 $ 1,500 $ 1,500 $ 1,500 $ 1,500 $ 1,500 $ 1,500 $ 1,500 $ 1,500 $ 1,500 $ 1,500 $ 1,500 $ 1,500
Jason $ 11,000 $ 917 $ 917 $ 917 $ 917 $ 917 $ 917 $ 917 $ 917 $ 917 $ 917 $ 917 $ 917
Kylie $ 15,000 $ 1,250 $ 1,250 $ 1,250 $ 1,250 $ 1,250 $ 1,250 $ 1,250 $ 1,250 $ 1,250 $ 1,250 $ 1,250 $ 1,250
Agnes $ 17,500 $ 1,458 $ 1,458 $ 1,458 $ 1,458 $ 1,458 $ 1,458 $ 1,458 $ 1,458 $ 1,458 $ 1,458 $ 1,458 $ 1,458
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
TOTAL $ 9,375 $ 9,375 $ 9,375 $ 9,375 $ 9,375 $ 9,375 $ 9,375 $ 9,375 $ 9,375 $ 9,375 $ 9,375 $ 9,375
Expense Plan
Expense Type Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20 Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 TOTAL
Staff $ 9,375 $ 9,375 $ 9,375 $ 9,375 $ 9,375 $ 9,375 $ 9,375 $ 9,375 $ 9,375 $ 9,375 $ 9,375 $ 9,375 $ 112,500
Rent $ 4,500 $ 4,500 $ 4,500 $ 4,500 $ 4,500 $ 4,500 $ 5,200 $ 5,200 $ 5,200 $ 5,200 $ 5,200 $ 5,200 $ 58,200
Utilities $ 1,250 $ 1,250 $ 1,250 $ 1,250 $ 1,250 $ 1,250 $ 1,250 $ 1,250 $ 1,250 $ 1,250 $ 1,250 $ 1,250 $ 15,000
Insurance $ 800 $ 800 $ 800 $ 800 $ 800 $ 800 $ 800 $ 800 $ 800 $ 800 $ 800 $ 800 $ 9,600
Equipment Lease $ 750 $ 750 $ 750 $ 750 $ 750 $ 750 $ 750 $ 750 $ 750 $ 750 $ 750 $ 750 $ 9,000
Marketing $ 250 $ 250 $ 250 $ 250 $ 250 $ 250 $ 250 $ 250 $ 250 $ 250 $ 250 $ 250 $ 3,000
Coffee Beans $ 7,342 $ 6,703 $ 7,022 $ 6,320 $ 6,033 $ 6,607 $ 5,216 $ 6,821 $ 7,844 $ 8,581 $ 9,467 $ 9,918 $ 87,873
Milk $ 1,695 $ 1,548 $ 1,621 $ 1,481 $ 1,414 $ 1,548 $ 1,234 $ 1,483 $ 1,705 $ 1,936 $ 2,070 $ 2,168 $ 19,903
Sugar $ 54 $ 50 $ 52 $ 47 $ 45 $ 49 $ 39 $ 50 $ 57 $ 62 $ 68 $ 71 $ 644
Cup $ 526 $ 480 $ 503 $ 453 $ 432 $ 473 $ 374 $ 496 $ 570 $ 614 $ 684 $ 716 $ 6,321
- $ -
- $ -
- $ -
TOTAL $ 26,542 $ 25,706 $ 26,124 $ 25,226 $ 24,849 $ 25,603 $ 24,487 $ 26,474 $ 27,801 $ 28,818 $ 29,913 $ 30,498 $ 322,041
Café Business Budget Dashboard
Revenue vs. Expenses
Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20 Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 TOTAL
Revenue $ 49,910 $ 45,570 $ 47,740 $ 43,054 $ 41,097 $ 45,011 $ 35,679 $ 46,280 $ 56,488 $ 61,732 $ 68,208 $ 71,456 $ 612,225
Expenses $ 26,542 $ 25,706 $ 26,124 $ 25,226 $ 24,849 $ 25,603 $ 24,487 $ 26,474 $ 27,801 $ 28,818 $ 29,913 $ 30,498 $ 322,041
Net Result $ 76,452 $ 71,276 $ 73,864 $ 68,280 $ 65,946 $ 70,614 $ 60,166 $ 72,754 $ 84,289 $ 90,550 $ 98,121 $ 101,954 $ 934,266
Operating Result by Month Profit Margin per Sale Expenses Compostion

$80,000 2%
0% Staff
$60,000 Doppio
Rent
6%
Utilities

Revenue Plan (2)
$60,000 Rent
6%
$40,000 Utilities
Espresso 27% Insurance
35%
$20,000 Equipment Lease
$- Cappuccino Marketing
Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20 Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Coffee Beans
-$20,000
Milk
Latte 1% Sugar
-$40,000 5% 18%
3% Cup
Revenue #REF! Net Result $- $1.00 $2.00 $3.00 $4.00 $5.00 3%
Profit Margin
Product Avg. Sale Price Avg. Input Cost Margin
0 $ -
0 $ -
0 $ -
0 $ -

Sales Quantity Sales Inputs
The following table estimates sales per day The following table estimates sales per day
Product Jul-20 Product Jul-20
Latte 200 Coffee Beans 11,400
Cappuccino 150 Milk 67,000
Espresso 100 Sugar 2,950
Doppio 50 Cup 500
Creamer 8,250
-
Products
Inputs
Ingredients Latte Cappuccino Espresso Doppio Unit Notes
Coffee Beans 25.0 25.0 14.0 25.0 GR
Milk 200.0 180.0 - - ML
Sugar 8.0 6.0 3.0 3.0 GR
Cup 1.00 1.00 1.00 1.00 EA
Creamer 25.0 15.0 10.0 GR
TOTAL Cost per Product $ 2.23 $ 1.70 $ 0.94 $ 0.75

Sales Inputs
The following table estimates sales per day
Product Jul-20
Coffee Beans 7,341.60
Milk 1,695.10
Sugar 54.28
Cup 575.00
Creamer 9,487.50
19,153.48
23
Cost
Cost of Inputs Notes Cost per Unit Notes Factor
$ 28.00 KG $ 0.028 GR 1000
$ 1.10 LTR $ 0.001 ML 1000
$ 0.80 KG $ 0.001 GR 1000
$ 0.05 EA $ 0.050 EA 1
$ 6.25 KG $ 0.050 GR 1000
FINANCIAL RATIOS DEFINITIONS
Use these ratios to gauge your solvency, liquidity, operational efficiency and profitability. They are also useful
measures to compare your business with others in your industry.
Profitability Ratios
Gross profit margin Formula: Gross profit/Sales
This important ratio measures your profitability at the most basic level. Your total gross profit total ( which is net
sales - cost of goods sold) compared to your net sales . A ratio less than one means you are selling your product
for less than it costs to produce. If this ratio is remains less than one, you will not achieve profitability regardless
of your volume or the efficiency of the rest of your business.
Operating profit margin Formula: Operating income/Sales

This ratio measures your profitability based on your earnings before interest and tax (EBIT). This measure is
used to gauge the efficiency of the business before taking any financing means into account (such as debt
financing and tax considerations). This ratio is often used to compare the operating efficiency between similar
businesses.
Net profit margin Formula: Net income/Sales

Often referred to as the bottom line, this ratio takes all expenses into account including interest.
Liquidity Ratios
Current ratio Formula:Current assets/Current liabilities
Your current ratio helps you determine if you have enough working capital to meet your short term financial
obligations. A general rule of thumb is to have a current ratio of 2.0. Although this will vary by business and
industry, a number above two may indicate a poor use of capital. A current ratio under two may indicate an
inability to pay current financial obligations with a measure of safety.
Quick ratio Formula: (Current assets - Inventory)/Liabilities

Also known as the 'Acid Test', your Quick Ratio helps gauge your immediate ability to pay your financial
obligations. Quick Ratios below 0.50 indicate a risk of running out of working capital and a risk of not meeting
your current obligations. While industries and businesses vary widely, 0.50 to 1.0 are generally considered
acceptable Quick Ratios.
Operating Ratios
Inventory turnover ratio Formula: Cost of goods sold/Inventory
This ratio measures the number of times your inventory 'turned-over' during a time period. Generally, the higher
this ratio the better your use of inventory. Low numbers indicate a large amount of capital tied up in inventory that
may be more efficiently used elsewhere.
Sales to receivables ratio Formula: Net sales/Net receivables

This ratio measures the number of times your receivables 'turned over'. The higher the number, the more
efficient you are at collecting your accounts receivable. A ratio that is too high or one that is increasing over time,
may indicate an inefficient use of your working capital. It is important to compare this ratio to other businesses in
your industry.
Times interest earned Formula: Profit before interest and taxes/Total int. charges
TIE may be used by bankers to assess your ability to pay your liabilities. The TIE ratio determines how many
times during the year your business has earned the annual interest costs associated with servicing its debt. Your
banker will be looking for your TIE ratio to be 2.0 or greater, showing that your business is earning the interest
charges two or more times each year.
Return on assets Formula: Net income before taxes/Total assets at beginning of period
This ratio helps show how assets are being used to generate profits. One of the most common financial
measures, it can be an effective tool to compare the profitability of two companies. If your return on assets is
lower than a competitor, it may be an indication that they have found a more efficient means to operate through
financing, technology, quality control or inventory management.
Return on equity Formula: Net income/Net worth at beginning of period

Return On Equity is often used to determine if a company consumes cash or creates assets. Return On Equity
can also help you evaluate trends in a business. And ROE can also be used to compare the performance
between companies in the same industry.
Return on investment (ROI) ratio

The ROI is perhaps the most important ratio of all. It is the percentage of return on funds invested in the
business by its owners. In short, this ratio tells the owner whether or not all the effort put into the business has
been worthwhile. If the ROI is less than the rate of return on an alternative, risk-free investment such as a bank
savings account, the owner may be wiser to sell the company, put the money in such a savings instrument, and
avoid the daily struggles of business management.
Solvency Ratios
Debt to worth ratio Formula:Total liabilities/Net worth
Also called the leverage ratio, it is used to help describe how much debt is used to finance the business. While
some debt may be prudent, depending on too much debt financing can increase risk.
Working capital Formula: Current assets - Current liabilities

Working capital is used by a lender to help gauge the ability of a company to weather difficult financial periods.
Working capital is calculated by subtracting current liabilities from current assets. Due to differences in
businesses and the fact that working capital is not a ratio but an absolute amount, it is difficult to predict the ideal
amount of working capital for your business without making use of other financial measures. (Including the Quick
Ratio and the Current Ratio.)
FINANCIAL RATIOS CALCULATOR
Use this worksheet to calculate your financial ratios from period to period.
This Ratio Calculator will help you track financial trends in your business.
To use, just insert the requested values and the Ratios will be automatically calculated for you.
Note: Calculations may not work properly if both numbers are negative. Numbers that appear in ( ) are negative.
Gross Profit Sales
Gross profit margin Gross Profit 45.00%
45.00 100.00
Sales
Operating Income Sales

Operating profit margin Operating Income 17.00%
17.00 100.00
Sales
Net Income Sales

Net profit margin Net Income 12.50%
12.50 100.00
Sales
Liquidity Ratios
Current Assets Current Liabilities
Current ratio Current Assets 2.56
115.00 45.00
Current Liabilities
Cash & Near Cash Liabilities

Quick ratio Current Assets - Inventory 0.68
85.00 125.00
Liabilities
Operating Ratios
Cost of Goods Sold Inventory
Inventory turnover ratio Cost of Goods Sold 1.50
45.00 30.00
Inventory
Net Sales Net Receivables

Sales to receivables ratio Net Sales 6.33
95.00 15.00
Net Receivables
Profit Before Int. & Tx Interest Charges

Times interest earned Profit Before Interest and Taxes 9.50
19.00 2.00
Total Interest Charges
Net Income Before Tx Interest Charges

Return on assets Net Income Before Taxes 8.50
17.00 2.00
Net Income Net Worth at Begin.

Return on equity Net Income 27.78%
12.50 45.00
Net Worth at Beginning of Period
Solvency Ratios
Total Liabilities Net Worth
Debt to worth ratio Total Liabilities 2.17
125.00 57.50
Net Worth
Current Assets Current Liabilities

70.00
Working capital Current Assets - Current Liabilities 115.00 45.00
FINANCIAL RATIOS EVOLUTION CALCULATOR
Use this worksheet to calculate your financial ratios from period to period.
This Ratio Calculator will help you track financial trends in your business.
To use, follow the formulas provided.
Note: Calculations may not work properly if both numbers are negative.
Period 1 Period 2 Difference

Gross profit margin Gross Profit

0.00%
Sales
Operating profit margin Operating Income

0.00%
Sales
Net profit margin Net Income

0.00%
Sales
Liquidity Ratios
Current ratio Current Assets

0.00%
Current Liabilities
Quick ratio Current Assets - Inventory

0.00%
Liabilities
Operating Ratios
Inventory turnover ratio Cost of Goods Sold

0.00%
Inventory
Sales to receivables ratio Net Sales

0.00%
Net Receivables
Times interest earned Profit Before Interest and Taxes

0.00%
Return on assets Net Income Before Taxes

0.00%
Return on equity Net Income

0.00%
Net Worth at Beginning of Period
Solvency Ratios
Debt to worth ratio Total Liabilities

0.00%
Net Worth
Working capital Current Assets - Current Liabilities 0.00%

Accounts Receivable Turnover Ratio
Trinity Bikes Shop Year Ended Dec 31, 2017
Gross Credit Sales $100,000

Returns $10,000
Accounts Receivable, Beginning of Year $10,000
Accounts Receivable, End of Year $15,000
Receivable Turnover Ratio 7.20 =(D7-D8)/((D9+D10)/2)
Receivable Turnover in Days 50.69 =365/D13

Trial Balance for Yash Enterprises
On the 31st March 2020
Particulars Debit Credits
Land & Building 500,000.00
Furniture and fittings 50,000.00
Machinery and equipment 25,000.00
Sundry Debtors 120,000.00
Bank 116,000.00
Cash 41,150.00
Capital 100,000.00
Commission 100,000.00
Loan 11,000.00
Sundry Creditors 675,000.00
Sales 125,000.00
Conveyance 1,000.00
Advertising 2,000.00
Membership Fees 2,500.00
Purchase 100,000.00
Water & Electricity Bills 1,500.00
Telephone 1,000.00
Salaries & Wages 50,000.00
Interst Paid 850.00
1,011,000.00 1,011,000.00
Balance Sheet As on 31st March 2019
Particulars Amount Particulars Amount
Fixed Assets 575,000.00
Capital A/C
Opening Balance 100,000.00 Current Assets
ADD: Capital introduced Closing Stocks
ADD:Net Profit 66,150.00 Cash in Hand 41,150.00
LESS: Drawing Bank Account 116,000.00
Loan(Liability) Bank OD
BPCL Stock in Transit
Secured Loans 11,000.00 Security Deposits
Current Liabilities
Audit Fee Payable
TDS Payable
Total 852,150.00 852,150.00

Profit & Loss Account for the year ending 31st march 2019
Particulars Amount
To Opening Stock
To Purchase 100,000.00
To Gross Pforit 25,000.00
Total 125,000.00
Conveyance 1,000.00
Advertising 2,000.00
Membership Fees 2,500.00
Water & Electricity Bills 1,500.00
Telephone 1,000.00
Salaries & Wages 50,000.00
Interst Paid 850.00
Total Expense 58,850.00
To Net Profit 66,150.00

Particulars Amount
By Sales 125,000.00
By Closing Stocks
Total 125,000.00
By Gross Profit 25,000.00

Indirect Income 100,000.00
Total Revenue 125,000.00
Inventory List Highlight items to reorder? Yes
Inventory Quantity in Inventory Reorder Time Quantity in

Name
Flagged items to reorder Description Unit Price Reorder Level Discontinued?
ID Stock Value in Days Reorder
IN0001 Item 1 Desc 1 $51.00 25 $1,275.00 29 13 50
IN0002 Item 2 Desc 2 $93.00 132 $12,276.00 231 4 50
IN0003 Item 3 Desc 3 $57.00 151 $8,607.00 114 11 150
IN0004 Item 4 Desc 4 $19.00 186 $3,534.00 158 6 50
IN0005 Item 5 Desc 5 $75.00 30 $2,250.00 39 12 50
IN0006 Item 6 Desc 6 $11.00 5 $55.00 9 13 150
IN0007 Item 7 Desc 7 $56.00 58 $3,248.00 109 7 100 yes
IN0008 Item 8 Desc 8 $38.00 101 $3,838.00 162 3 100
IN0009 Item 9 Desc 9 $59.00 122 $7,198.00 82 3 150
IN0010 Item 10 Desc 10 $50.00 175 $8,750.00 283 8 150
IN0011 Item 11 Desc 11 $59.00 176 $10,384.00 229 1 100
IN0012 Item 12 Desc 12 $18.00 22 $396.00 36 12 50
IN0013 Item 13 Desc 13 $26.00 72 $1,872.00 102 9 100
IN0014 Item 14 Desc 14 $42.00 62 $2,604.00 83 2 100
IN0015 Item 15 Desc 15 $32.00 46 $1,472.00 23 15 50
IN0016 Item 16 Desc 16 $90.00 96 $8,640.00 180 3 50
IN0017 Item 17 Desc 17 $97.00 57 $5,529.00 98 12 50 Yes
IN0018 Item 18 Desc 18 $12.00 6 $72.00 7 13 50
IN0019 Item 19 Desc 19 $82.00 143 $11,726.00 164 12 150
IN0020 Item 20 Desc 20 $16.00 124 $1,984.00 113 14 50
IN0021 Item 21 Desc 21 $19.00 112 $2,128.00 75 11 50
IN0022 Item 22 Desc 22 $24.00 182 $4,368.00 132 15 150
IN0023 Item 23 Desc 23 $29.00 106 $3,074.00 142 1 150 Yes
IN0024 Item 24 Desc 24 $75.00 173 $12,975.00 127 9 100
IN0025 Item 25 Desc 25 $14.00 28 $392.00 21 8 50

Price Cheapest
Price Reference 6
Cat Item Checklist
Qty Unit Mart 1 Mart 2 Mart 3 Shop 4 Mart 5 Value Store
Cat Vegetables v
Broccoli v 10 KG 10 12 21 30 40 10 Mart 1
Carrots v 25 KG 250 340 120 140 120 Mart 3
Cauliflower v 100 KG 10 7.5 8 6.5 5.5 5.5 Mart 5
Chilis v 5 2.2 4 1.5 2 1.5 Shop 4
Cilantro v
Corn v
Cucumber v
Garlic v
Ginger v
Greens v
Lettuce v
Mushrooms v
Onions v
Parsley v
Peppers v
Potatoes v
Spinach v
Squash v
Tomatoes v
Zucchini v
v
Cat Fruits v
Apples v
Avocado v
Bananas v
Berries v
Grapefruit v
Grapes v
Kiwi Fruit v
Lemons v
Limes v
Melon v
Oranges v
INCOME STATEMENT 12/31/2017 12/31/2018
Sales/Revenue $120,468.00 $164,755.77
Cost of Goods Sold excl. D&A $86,937.00 $81,824.41
Depreciation & Amortization $4,997.00 $4,997.00
Gross Income $28,534.00 $77,934.36
SG&A Expense $34,080.00 $46,608.86
Unusual Expense $4,308.00 $3,594.00
EBIT after Unusual Expense ($9,854.00) $27,731.50
Non Operating Income/Expense $1,624.00 $42.33
Interest Expense $4,869.00 $6,294.46
Pretax Income ($16,347.00) $21,394.71
Income Tax ($3,043.00) $2,139.47
Consolidated Net Income ($13,304.00) $19,255.24
Minority Interest Expense ($277.00) ($182.67)
Net Income ($13,027.00) $19,437.90
EPS (Basic) ($1.51) $2.25
Basic Shares Outstanding 8,641.67 8,641.67
BALANCE SHEET
Assets 12/31/2017 12/31/2018

Cash & Short Term Investments $82,000.00 $82,000.00
Accounts Receivables, Net $36,318.00 $0.00
Finished Goods $8,798.00 $8,798.00
Raw Materials $12,637.00 $12,637.00
Progress Payments & Other $919.00 $919.00

Inventories $22,354.00 $22,354.00
Total Current Assets $140,672.00 $104,354.00
Net Property, Plant & Equipment $53,900.00 $53,900.00
Accumulated Depreciation (Intangible) $35,357.00 $35,357.00
Buildings $9,918.00 $9,918.00
Land & Improvements $932.00 $932.00
Total Investments and Advances $57,109.00 $57,109.00
Other Long-Term Investments $84,704.00 $84,704.00
Long-Term Note Receivable $27,595.00 $27,595.00
Net Goodwill $70,438.00 $70,438.00
Net Other Intangibles $33,762.00 $33,762.00
Intangible Assets $104,200.00 $104,200.00
Other Assets $81,100.00 $81,100.00
Total Assets $467,664.00 $446,346.00
Liabilities & Shareholders' Equity

ST Debt & Current Portion LT Debt $30,714.00 $30,714.00
Accounts Payable $14,435.00 $0.00
Other Current Liabilities $36,431.00 $36,431.00
Total Current Liabilities $81,580.00 $67,145.00
Long-Term Debt $134,600.00 $134,600.00
Provision for Risks & Charges $79,700.00 $79,700.00
Other Liabilities $78,200.00 $78,200.00
Total Liabilities $374,080.00 $359,645.00
Common Stock Par/Carry Value $702.00 $702.00

Retained Earnings $139,532.00 $139,532.00
Total Shareholders' Equity $72,484.00 $65,601.00
Accumulated Minority Interest $21,100.00 $21,100.00
Total Equity $93,584.00 $85,400.00
Liabilities & Shareholders' Equity $467,664.00 $446,346.00
Ratio 2017 2018 Normal
Current ratio = 1.72 1.55 5.00
Quick ratio = 1.45 1.22 3.00
Times interest earned = (2.02) 4.41 4.00
Debt ratio = 80.0% 80.6% 33%
EBITDA Coverage = (1.00) 5.20 5.00
Operating Margin = (0.08) 0.17 0.20
Profit Margin = (0.11) 0.12 0.15
Gross Profit Margin = 0.28 0.50 0.35
Inventory Turnover = 5.39 7.37 2.20
Days Sales Outstanding = 110.04 0.00 90.00
Total Asset Turnover = 0.26 0.37 0.75
Fixed Asset Turnover = 0.62 1.04 1.00
ROE (0.18) 0.30 0.07
Current Ratio = Current Assets/Current Liabilities

Quick Ratio = (Current Assets-Inventory) /Current Liabilities
TIE = EBIT/Interest Expense/Interest Expense
Debt Ratio = Total Liabilities/Total Assets
EBITDA Coverage = (EBIT + D&A +

Lease Payments)/(Interest Expense +
Lease & Loan Payments)
Operating Margin = EBIT/Sales
Profit Margin = Net Income/Sales
Gross Profit Margin = (Sales - COGS)/Sales
Inventory Turnover = Sales/Inventories
Days Sales Outstanding =

Receivables/Averages Sales Per Day
Total Asset Turnover = Sales/Total Assets
Fixed Asset Turnover = Sales/Net Fixed Assets
Profit Margin*TAT*(Total Assets/Common Equity)
PETTY CASH LOG =IFERROR(IF(AND(ISBLANK(F7),ISBLANK(G7)),"",H6-F7+G7), "")
REPORTING PERIOD
[ Company Name ] FROM
[ Location ] TO
PAID TO / APPROVED CASH CASH

DATE NUM PURPOSE √ BALANCE Column1
RECEIVED FROM BY OUT IN
BEGINNING BALANCE
10/01/19 5,000.00 5,000.00 5,000.00

2/13/19 2,000.00 7,000.00 7,000.00
2/13/19 1,250.00 5,750.00 5,750.00
1/01/20 1,000.00 4,750.00 4,750.00
1/02/20 5,000.00 325.00 75.00 75.00
1/03/20 250.00 325.00 325.00
25.00 300.00
TOTAL 7,275.00 7,575.00 22,900.00

[42]
PETTY CASH RECONCILIATION FINAL BALANCE

CASH ON HAND
DIFFERENCE
PETTY CASH REIMBURSEMENT
BALANCE FORWARD
https://www.vertex42.com/ExcelTemplates/petty-cash-template.html © 2017 by Vertex42.com

Weighted Criteria Selection Matrix
Potential Solution Alternatives
Fast Food Pizza Buffet Fancy Steak Company

Importance restaurant Delivery restaurant House Cafeteria
Criteria
Weight
Cost 3 6 8 5 2 5
Taste 2 5 5 7 10 5
Time Spent 3 5 10 6 1 7
Variety 2 4 3 9 9 8
Weighted Totals: 10 51 70 65 47 62
Location 1 2 3 4 5 6
Sum 138175 229252 396935 445992 275470 354573
Average 2193.25 3638.92 6300.56 7079.24 4372.54 5628.14
Rank 6 5 2 1 4 3
1/1/2020 1,854 3,398 6,289 6,574 4,170 5,158
1/2/2020 1,981 3,657 6,359 6,105 4,038 5,762
1/3/2020 2,389 3,711 6,277 7,329 4,525 6,166
1/4/2020 1,887 2,460 4,726 6,149 3,942 4,658
1/5/2020 2,116 3,294 6,685 6,847 4,103 5,178
1/6/2020 2,164 4,422 7,219 7,821 4,662 6,253
1/7/2020 2,250 3,708 6,183 6,942 4,052 5,456
1/8/2020 1,760 3,794 6,302 6,931 4,438 5,248
1/9/2020 1,781 3,593 6,173 7,251 3,736 5,863
1/10/2020 1,921 2,744 6,913 6,770 4,348 5,241
1/11/2020 1,973 4,426 7,407 7,182 4,633 6,117
1/12/2020 2,376 4,285 7,046 7,340 4,384 6,577
1/13/2020 1,954 4,147 6,024 7,244 4,359 6,301
1/14/2020 2,476 3,780 6,482 7,347 4,724 5,452
1/15/2020 2,410 3,784 7,392 7,304 4,751 5,674
1/16/2020 2,565 3,981 7,565 8,235 5,076 6,920
1/17/2020 1,907 3,501 5,943 6,184 3,949 5,934
1/18/2020 1,841 3,767 6,320 7,437 4,657 6,290
1/19/2020 2,550 3,995 5,780 7,529 4,301 5,415
1/20/2020 2,248 4,070 7,559 7,752 5,306 6,789
1/21/2020 1,795 3,380 6,115 6,418 4,125 5,059
1/22/2020 2,603 4,231 7,205 7,607 4,754 6,027
1/23/2020 2,629 4,221 6,863 7,886 4,995 6,104
1/24/2020 2,376 3,842 7,010 8,171 4,771 6,117
1/25/2020 2,694 4,006 6,939 8,275 5,017 6,257
1/26/2020 2,281 4,231 6,116 6,694 4,881 5,907
1/27/2020 2,212 4,305 7,096 7,889 4,395 5,784
1/28/2020 2,155 3,792 6,213 6,980 4,538 6,048
1/29/2020 2,493 3,462 6,021 7,072 4,420 6,212
1/30/2020 1,915 2,452 6,704 7,506 4,304 5,831
1/31/2020 2,209 3,840 6,735 7,464 4,534 6,260
2/1/2020 2,472 2,936 6,089 6,972 4,092 5,642
2/2/2020 2,440 4,148 6,930 8,658 5,016 6,498
2/3/2020 2,725 4,261 8,422 9,038 5,357 7,849
2/4/2020 2,341 2,644 5,667 6,628 3,715 6,108
2/5/2020 2,266 3,875 6,120 6,634 3,967 5,218
2/6/2020 2,172 3,641 5,746 7,351 3,781 5,123
2/7/2020 2,241 3,939 6,126 6,651 4,276 5,686
2/8/2020 2,161 3,764 6,213 7,476 4,336 5,411
2/9/2020 1,749 3,665 6,519 7,047 4,361 5,300
2/10/2020 2,400 3,458 6,149 6,955 3,898 5,394
2/11/2020 2,249 3,082 5,679 6,601 3,965 5,380
2/12/2020 2,110 3,212 5,894 6,579 3,501 5,393
COST BENCHMARKING
Firm A Firm B Firm C Firm D Total Industry

All Top All Top All Top All Top All Top
Locations 25% Locations 25% Locations 25% Locations 25% Locations 25%
Payroll……………………………………………. 47.18% 40.57% 42.47% 38.42% 41.03% 37.83% 39.98% 35.93% 40.76% 36.85%
Payroll Taxes……………………………………………. 4.99% 4.63% 4.78% 4.22% 4.62% 4.07% 4.77% 4.49% 4.59% 4.18%
COGS………………………………….. 2.65% 2.19% 2.71% 2.25% 2.71% 2.15% 2.65% 2.32% 2.72% 2.44%
Marketing Expenses…………………………………………… 5.02% 4.91% 5.00% 4.97% 5.00% 5.02% 4.98% 5.02% 4.99% 4.99%
TOTAL COST OF SALES…………………………….. 59.84% 52.30% 54.96% 49.86% 53.36% 49.07% 52.38% 47.76% 53.06% 48.46%
GROSS MARGIN 40.16% 47.70% 45.04% 50.14% 46.64% 50.93% 47.62% 52.24% 46.94% 51.54%
OPERATING EXPENSES
Rent, CAM & Real Estate Taxes…………………….. 14.61% 11.55% 12.04% 10.36% 10.77% 9.28% 9.75% 7.93% 9.66% 7.23%
Utilities…………………………………………………… 1.95% 1.88% 1.69% 1.52% 1.53% 1.45% 1.27% 1.32% 1.31% 1.04%
Telephone……………………………………………….. 0.69% 0.65% 0.59% 0.57% 0.49% 0.44% 0.45% 0.39% 0.43% 0.35%
Repairs and Maintenance……………………………… 0.93% 0.76% 0.95% 0.73% 0.79% 0.74% 0.73% 0.55% 0.76% 0.61%
Supplies…………………………………………………. 1.10% 0.88% 1.08% 0.94% 1.03% 0.97% 0.99% 0.92% 1.00% 0.85%
Training & Education…………………………………… 0.20% 0.16% 0.18% 0.13% 0.14% 0.10% 0.15% 0.13% 0.16% 0.12%
Recruitment/Employment……………………………… 0.18% 0.19% 0.15% 0.14% 0.13% 0.15% 0.15% 0.12% 0.14% 0.13%
Location Insurance………………………………………… 0.52% 0.40% 0.51% 0.41% 0.50% 0.45% 0.38% 0.24% 0.39% 0.27%
Health Insurance & Benefits………………………….. 0.87% 0.58% 1.12% 0.51% 1.19% 0.71% 1.13% 0.63% 1.16% 0.95%
Worker Compensation Insurance…………………….. 0.26% 0.13% 0.21% 0.14% 0.25% 0.17% 0.25% 0.15% 0.23% 0.16%
Bank charges & Credit Card Charges………………. 1.63% 1.59% 1.72% 1.60% 1.68% 1.61% 1.67% 1.58% 1.68% 1.50%
Computer Charges/Services………………………….. 0.88% 0.81% 0.70% 0.67% 0.59% 0.59% 0.55% 0.56% 0.54% 0.42%
Accounting & Legal…………………………………… 0.47% 0.36% 0.48% 0.33% 0.40% 0.25% 0.41% 0.21% 0.37% 0.23%
License, Permits & Fees……………………………… 0.16% 0.09% 0.12% 0.12% 0.12% 0.09% 0.10% 0.06% 0.10% 0.06%
Amortization…………………………………………….. 0.30% 0.15% 0.30% 0.15% 0.17% 0.06% 0.21% 0.24% 0.20% 0.08%
Depreciation…………………………………………….. 0.61% 0.58% 0.50% 0.42% 0.41% 0.24% 0.25% 0.16% 0.33% 0.21%
TOTAL Operating Expenses…………………… 25.37% 20.75% 22.34% 18.73% 20.19% 17.27% 18.42% 15.17% 18.47% 14.21%
TOTAL EXPENSES…………………………………… 85.21% 73.05% 77.30% 68.59% 73.55% 66.34% 70.80% 62.93% 71.53% 62.67%
OPERATING PROFIT………………………. 14.79% 26.95% 22.70% 31.41% 26.45% 33.66% 29.20% 37.07% 28.47% 37.33%
Working Capital - Capital Expenditures
($millions)
As of December 31 Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
Accounts receivable
Inventory
Other current
Total Current Assets 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Accounts payable
Other non-debt current liabilities
Total Current Liabilities 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Net Working Capital $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Change NWC - (Increase)/Decrease n/a 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Revenue
Cost of goods sold
Accounts receivable DSO
Inventory turnover (Cogs) #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Other current assets as a % of Revenue
Accounts Payable Days of COGS
Other current liab. as a % of COGS
CAPX Statistics
Capital Expenditures $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Depreciation/Amortization 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Capx / Depreciation/Amortization #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Expected Profit Sensitivity Analysis
Sales Volume
$35,000 1,000 1,100 1,200 1,300 1,400 1,500 1,600 1,700 1,800 1,900 2,000
$100.0 $13,000 $15,000 $17,000 $19,000 $21,000 $23,000 $25,000 $27,000 $29,000 $31,000 $33,000
$105.0 $18,000 $20,500 $23,000 $25,500 $28,000 $30,500 $33,000 $35,500 $38,000 $40,500 $43,000 Base Data
$110.0 $23,000 $26,000 $29,000 $32,000 $35,000 $38,000 $41,000 $44,000 $47,000 $50,000 $53,000 Widgets Sold 1200
$115.0 $28,000 $31,500 $35,000 $38,500 $42,000 $45,500 $49,000 $52,500 $56,000 $59,500 $63,000 Price/Widget $115
$120.0 $33,000 $37,000 $41,000 $45,000 $49,000 $53,000 $57,000 $61,000 $65,000 $69,000 $73,000 Unit Cost $80
$125.0 $38,000 $42,500 $47,000 $51,500 $56,000 $60,500 $65,000 $69,500 $74,000 $78,500 $83,000
$130.0 $43,000 $48,000 $53,000 $58,000 $63,000 $68,000 $73,000 $78,000 $83,000 $88,000 $93,000 P&L
$135.0 $48,000 $53,500 $59,000 $64,500 $70,000 $75,500 $81,000 $86,500 $92,000 $97,500 $103,000 COGS $96,000
$140.0 $53,000 $59,000 $65,000 $71,000 $77,000 $83,000 $89,000 $95,000 $101,000 $107,000 $113,000 Gross Profit 42000
$145.0 $58,000 $64,500 $71,000 $77,500 $84,000 $90,500 $97,000 $103,500 $110,000 $116,500 $123,000 SG&A $7,000
Price
$150.0 $63,000 $70,000 $77,000 $84,000 $91,000 $98,000 $105,000 $112,000 $119,000 $126,000 $133,000 Operating Profit $35,000
$155.0 $68,000 $75,500 $83,000 $90,500 $98,000 $105,500 $113,000 $120,500 $128,000 $135,500 $143,000
$160.0 $73,000 $81,000 $89,000 $97,000 $105,000 $113,000 $121,000 $129,000 $137,000 $145,000 $153,000
$165.0 $78,000 $86,500 $95,000 $103,500 $112,000 $120,500 $129,000 $137,500 $146,000 $154,500 $163,000
$170.0 $83,000 $92,000 $101,000 $110,000 $119,000 $128,000 $137,000 $146,000 $155,000 $164,000 $173,000
$175.0 $88,000 $97,500 $107,000 $116,500 $126,000 $135,500 $145,000 $154,500 $164,000 $173,500 $183,000
$180.0 $93,000 $103,000 $113,000 $123,000 $133,000 $143,000 $153,000 $163,000 $173,000 $183,000 $193,000
$185.0 $98,000 $108,500 $119,000 $129,500 $140,000 $150,500 $161,000 $171,500 $182,000 $192,500 $203,000
$190.0 $103,000 $114,000 $125,000 $136,000 $147,000 $158,000 $169,000 $180,000 $191,000 $202,000 $213,000
$195.0 $108,000 $119,500 $131,000 $142,500 $154,000 $165,500 $177,000 $188,500 $200,000 $211,500 $223,000
$200.0 $113,000 $125,000 $137,000 $149,000 $161,000 $173,000 $185,000 $197,000 $209,000 $221,000 $233,000

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Property & Equipment 45,500 42,350 40,145 38,602 37,521

Long-term debt 50,000 50,000 30,000 30,000 30,000

Check 0.000 0.000 0.000 0.000 0.000

Analysis of Accounts Payable

Property & Equipment 45,500 42,350 40,145 38,602 37,521

Long-term debt 50,000 50,000 30,000 30,000 30,000

Check 0.000 0.000 0.000 0.000 0.000

Cash balance as per bank statement, February 28, 2018 $300,000

Deduct: Outstanding checks 50,000

Adjusted cash balance $270,000

Balance as per depositor's record, February 28, 2018 $260,900

Deduction: NSF check 520

Adjusted cash balance $270,000

Markup Calculator - John Computers Inc.

Cost per Computer $500.00

Total Price of Order Charged by John

Markup Percentage 20.00%

This file is for educational purposes only. E&OE

Corporate Finance Institute®

Product Costs Example

Product Costs are the costs incurred to manufacture a product

Product Cost Cost ($)

Total Product Costs $15,100.00

This file is for educational purposes only. E&OE

Corporate Finance Institute®

Marketing, Advertising & Promotion 13,137 13,531 13,937 14,355 14,786

Depreciation & Amortization 6,400 6,516 6,650 6,714 6,807

Interest 7,050 6,450 5,838 5,074 3,765

This file is for educational purposes only. E&OE

Corporate Finance Institute®

Variance Analysis Example

Standard Production Cost (per gadget) Quantity Unit Cost

Actual Gadget Production 3,000

Actual Costs Quantity Cost

Price Variance $500 Favorable

Rate Variance -$4,000 Unfavorable

Working Capital Cycle Example

Working Capital Cycle 15 days =C4+C5-C6&" days"

This file is for educational purposes only. E&OE

Corporate Finance Institute®

Loan/ other cash inj.

TOTAL CASH RECEIPTS 0 0 0 0 0 0 0 0 0 0 0 0 0 0

Gross wages (exact withdrawal)

Payroll expenses (taxes, etc.)

Supplies (office & oper.)

Repairs & maintenance

Car, delivery & travel

Accounting & legal

Taxes (real estate, etc.)

Other expenses (specify)

Loan principal payment

Capital purchase (specify)

Other startup costs

Reserve and/or Escrow

TOTAL CASH PAID OUT 0 0 0 0 0 0 0 0 0 0 0 0 0 0

Cash Position (end of month) 0 0 0 0 0 0 0 0 0 0 0 0 0 0

ESSENTIAL OPERATING DATA (non cash flow information)

Bad Debt (end of month)

Inventory on hand (eom)

Accounts Payable (eom)

FUNDING Estimated Actual Under/(Over)

Owner 1 10,000 9,000 1,000