• Author / Uploaded
• HectorZaratePomajulca

• Categories
• Gastos
• Ganancias retenidas
• Aplazamiento
• Pasivo corriente
• Patrimonio neto (Finanzas)

Citation preview

Net sales Cost of goods sold Gross profit Operating expenses Wages and comissions Rent Provision for doubtful accounts General Selling expenses General Administratitve expenses Amortization Total operating expenses Interest expense Net income before tax Income tax Net Income (loss)

Statement of earnings (for years ending January 31) 2004 930,110 644,190 285,920

2005 1,599,920 1,171,760 428,160

183,620 19,430 6,710 29,100 76,430 0 315,290 27,230

253,910 22,200 0 27,560 104,720 10,300 418,690 29,220

-56,600 0 -56,600

-19,750 0 -19,750

2006 2,066,820 1,476,840 589,980 306,170 11,100 0 23,860 132,850 24,360 498,340 33,750 57,890 0 57,890 margen operativo depreciacion ebitda

71.32%

14.81% 0 0 1.15% 6.43%

23.00%

2007 2,800,000 1,996,960 803,040

2008 3,200,000 2,282,240 917,760

414,680

473,920

32,200 180,040 29,360 656,280 24,164

36,800 205,760 44,360 760,840 48,528

122,596 23,951 98,645

108,392 24,930 83,462

146,760 29,360 176,120

156,920 44,360 201,280

Beginning retained earnings Add: net income Less: dividends Ending retained earnings

Statement of Retained Earnings (for years ending January 31) 2004 2005 0 -56,600 -56,600 -19,750 0 0 -56,600 -76,350

2006 -76,350 57,890 0 -18,460

Balance Sheets (as at January 31) 2004 ASSETS Current assets Cash Accounts receivable, net Inventory Prepaid expenses Total current assets Fixed Assets Land Automobiles Building Equipment Sub Total Less: acumulated amortizatio Net fixed assets Other assets Goodwill Deferred charges TOTAL ASSETS LIABILITIES Current liabilities Accounts payable Other current liabilities Total current liabilities Long term liabilities bank loan Transport loan Mortgage payable CCB mortgage payable Total long term liabilities Equity Common Stock Retained earnings Total Equity TOTAL LIABILITIES & EQUITY

2005

86,060 128,500 308,980 3,020 526,560

17,510 201,670 342,080 3,020 564,280

34,350

0 34,350

34,350 34,350

34,350 10,300 24,050

30,000 6,570

30,000 3,850

597,480

622,180

184,640 15,790 200,430

290,740 11,850 302,590

126,900 30,240 196,510 0 353,650

101,700 17,730 176,510 0 295,940

100,000 -56,600 43,400

100,000 -76,350 23,650

597,480

622,180

2006

1,420 338,690 474,630 1,740 816,480

2007

56,000 466,667 649,012 1,740 1,173,419

64,000 533,333 741,728 1,740 1,340,801

60,880 47,850 322,940 3,990 435,660 64,020 371,640

60,880 47,850 322,940 3,990 435,660 108,380 327,280

30,000 2,750

30,000 2,750

30,000 2,750

1,050,230

1,577,809

1,700,831

332,827 35,850 368,677

380,373 35,850 416,223

76,500 5,210 176,510 172,120 430,340

593,812

481,888

100,000 -18,460 81,540

100,000 80,185 180,185

100,000 163,647 263,647

1,050,230

1,142,673

1,161,758

-435,135

-539,073

60,880 47,850 122,940 3,990 235,660 34,660 201,000

502,500 35,850 538,350

2.00% 60 117

2008

200,000

60

prest tot tasa

1,028,947 6.50% 66,882

ebitda intereses

176,120 66,882

2.63

Net sales Cost of goods sold Gross profit Operating expenses Wages and comissions Rent Provision for doubtful accounts General Selling expenses General Administratitve expenses Amortization Total operating expenses Interest expense Net Income (loss) LIQUIDITY Current ratio Acid test Working capital EFFICIENCY Age of receivables Age of inventory Age of payables STABILITY Net worth to total assets EBIT EBITDA EBIT / interest EBITDA / Interest GROWTH Sales Net income Total assets Equity

Financial Ratios (as at January 31) 2004 100.00% 69.26% 30.74%

2005 100.00% 73.24% 26.76%

2006 100.00% 71.45% 28.55%

19.74% 2.09% 0.72% 3.13% 8.22% 0.00% 33.90% 2.93%

15.87% 1.39% 0.00% 1.72% 6.55% 0.64% 26.17% 1.83%

14.81% 0.54% 0.00% 1.15% 6.43% 1.18% 24.11% 1.63%

-6.09%

-1.23%

2.80%

2.63 1.09 326,130

1.86 0.73 261,690

1.52 0.63 278,130

50 175 105

46 107 91

60 117 124

7.3% -29,370 -29,370

3.8% 9,470 19,770 0.3 0.7 2005/04

7.8% 91,640 116,000 2.7 3.4 2006/05

72%

29%

4% -46%

69% 245%

2006 selected industry ratios (where available) 100.00% 67.90% 32.10% 14.81% 0 0 1.15% 6.43%

2.80%

1.80 0.60

52.4

3.6

71.32%

Statement of cash flows (for years ending January 31) 2005

2006

OPERATIONS Net income Adjustments to cash basis Amortization Accounts receivable net Inventory Prepaid expenses Accounts payable Other current liabilities

-19,750

57,890

10,300 -73,170 -33,100 0 106,100 -3,940

24,360 -137,020 -132,550 1,280 211,760 24000

Net cash flo from operations

-13,560

49,720

FINANCING ACTIVITIES Bank Loan Transport loan Mortgage payable CCB mortgage payable

-25,200 -12,510 -20,000

-25,200 -12,520 0 172,120

Net cash flow from financing

-57,710

134,400

INVESTING ACTIVITIES Fixed assets Deferred charges

0 2,720

-201,310 1,100

Net cash flow from investing

2,720

-200,210

-68,550 86,060

-16,090 17,510

17,510

1,420

Net cash flow Beginning cash Ending cash

Net sales Cost of goods sold Gross profit Operating expenses Wages and comissions Rent Provision for doubtful accounts General Selling expenses General Administratitve expenses Amortization Total operating expenses Interest expense Net income before tax Income tax Net Income (loss)

Statement of earnings (for years ending January 31) 2004 930,110 644,190 285,920 183,620 19,430 6,710 29,100 76,430 0 315,290 27,230

253,910 22,200 0 27,560 104,720 10,300 418,690 29,220

-56,600 0 -56,600

-19,750 0 -19,750

Balance Sheets (as at January 31) 2004 ASSETS Current assets Cash Accounts receivable, net Inventory Prepaid expenses Total current assets Fixed Assets Land Automobiles Building Equipment Sub Total Less: acumulated amortizatio Net fixed assets Other assets

2005 1,599,920 1,171,760 428,160

2005

86,060 128,500 308,980 3,020 526,560

17,510 201,670 342,080 3,020 564,280

34,350

0 34,350

34,350 34,350

34,350 10,300 24,050

Goodwill Deferred charges TOTAL ASSETS LIABILITIES Current liabilities Accounts payable Other current liabilities Total current liabilities Long term liabilities bank loan Transport loan Mortgage payable CCB mortgage payable Total long term liabilities Equity Common Stock Retained earnings Total Equity TOTAL LIABILITIES & EQUITY

30,000 6,570

30,000 3,850

597,480

622,180

184,640 15,790 200,430

290,740 11,850 302,590

126,900 30,240 196,510 0 353,650

101,700 17,730 176,510 0 295,940

100,000 -56,600 43,400

100,000 -76,350 23,650

597,480

622,180

2006 2,066,820 1,476,840 589,980 306,170 11,100 0 23,860 132,850 24,360 498,340 33,750 57,890 0 57,890

71.32%

14.81% 0 0 1.15% 6.43%

23.00%

margen operativo depreciacion ebitda

2006

1,420 338,690 474,630 1,740 816,480 60,880 47,850 122,940 3,990 235,660 34,660 201,000

2007 2,800,000 1,996,960 803,040

2008 3,200,000 2,282,240 917,760

414,680

473,920

32,200 180,040 29,360 656,280 24,164

36,800 205,760 44,360 760,840 48,528

122,596 23,951 98,645

108,392 24,930 83,462

146,760 29,360 176,120

156,920 44,360 201,280

2007

2.00% 60 117

200,000

2008

56,000 466,667 649,012 1,740 1,173,419

64,000 533,333 741,728 1,740 1,340,801

60,880 47,850 322,940 3,990 435,660 64,020 371,640

60,880 47,850 322,940 3,990 435,660 108,380 327,280

30,000 2,750

30,000 2,750

30,000 2,750

1,050,230

1,577,809

1,700,831

332,827 35,850 368,677

380,373 35,850 416,223

76,500 5,210 176,510 172,120 430,340

593,812

481,888

100,000 -18,460 81,540

100,000 80,185 180,185

100,000 163,647 263,647

1,050,230

1,142,673

1,161,758

-435,135

-539,073

502,500 35,850 538,350

60

prest tot tasa

ebitda intereses

1,028,947 6.50% 66,882 176,120 66,882

2.63