Company Name A B C D E

Year Income Statement

Y1 Revenue 29 30 31 32 33
Y2 Revenue 30 31 32 33 34
Y3 Revenue 31 32 33 34 35
Y1 EBITDA 7 8 9 10 11
Y2 EBITDA 8 9 10 11 12
Y3 EBITDA 9 10 11 12 13
Y1 Net Income 4 5 6 7 8
Y2 Net Income 5 6 7 8 9
Y3 Net Income 6 7 8 9 10
Y1 COGS 15 16 17 18 19
Y2 COGS 15 15 15 15 15
Y3 COGS 15 15 15 15 15
Y1 Interest Expense 1 2 3 4 5
Y2 Interest Expense 2 2 2 2 2
Y3 Interest Expense 3 3 3 3 3

Balance Sheet
Y1 Total Assets 10 10 10 10 10
Y2 Total Assets 10 10 10 10 10
Y3 Total Assets 10 10 10 10 10
Y1 Total Liabilities 7 7 7 7 7
Y2 Total Liabilities 7 7 7 7 7
Y3 Total Liabilities 7 7 7 7 7
Y1 Total Equity 3 3 3 3 3
Y2 Total Equity 3 3 3 3 3
Y3 Total Equity 3 3 3 3 3
Y1 Current Assets 3 3 3 3 3
Y2 Current Assets 3 3 3 3 3
Y3 Current Assets 3 3 3 3 3
Y1 Current Liabilities 2 2 2 2 2
Y2 Current Liabilities 2 2 2 2 2
Y3 Current Liabilities 2 2 2 2 2
Y1 Accounts Payables 2 2 2 2 2
Y2 Accounts Payables 2 2 2 2 2
Y3 Accounts Payables 2 2 2 2 2
Y1 Debt 4 4 4 4 4
Y2 Debt 4 4 4 4 4
Y3 Debt 4 4 4 4 4
Y1 Debt Principal Repayment 1 1 1 1 1
Y2 Debt Principal Repayment 2 2 2 2 2
Y3 Debt Principal Repayment 3 3 3 3 3
Company A B C D

Averages
Revenue 22.7 23.7 24.7 25.7
EBITDA 7.0 8.0 9.0 10.0
Net Income 8.7 9.7 10.7 11.7
COGS 10.3 10.7 11.0 11.3
Interest Expense 2.5 2.5 2.5 2.5
Total Assets 9.0 9.0 9.0 9.0
Total Liabilities 5.7 5.7 5.7 5.7
Total Equity 3.0 3.0 3.0 3.0
Current Assets 2.7 2.7 2.7 2.7
Current Liabilities 2.0 2.0 2.0 2.0
Accounts Payables 2.7 2.7 2.7 2.7
Debt 3.0 3.0 3.0 3.0
Debt Principal Repayment 2.5 2.5 2.5 2.5

Net worth (PHP mn) 3.0 3.0 3.0 3.0

Debt / Equity ratio 1.3 1.3 1.3 1.3
Debt / EBITDA 0.4 0.4 0.4 0.3
Debt service coverage ratio 4.0 4.3 4.7 5.0
Payable days 94.2 91.3 88.5 85.9
Current ratio 1.3 1.3 1.3 1.3
Last 3 years average revenue (PHP mn) 22.7 23.7 24.7 25.7
Revenue growth last 3 years (%) 2% 2% 2% 2%
Last 3 years average EBITDA margin (%) 31% 34% 36% 39%
Last 3 years average PAT (PHP mn) 8.7 9.7 10.7 11.7
Expected year 1 invoice / EBITDA (%)
Return on Capital Employed (%) 96% 107% 119% 130%
Any known default industry