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ABC Company Historical Cash Analysis: Month Sales

This document contains ABC Company's historical cash analysis from months 1 to 18 which shows increasing sales over time. It also contains a pro forma net income statement projecting sales, expenses, and profits for months 43 to 54. The assumptions include a cost of goods sold to sales ratio of 61.9% on average, selling, general and administrative expenses to sales ratio of 7.4% on average, and $20,000 in monthly depreciation expenses. The projected net income ranges between $17,746 to $21,215 per month.

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88 views10 pages

ABC Company Historical Cash Analysis: Month Sales

This document contains ABC Company's historical cash analysis from months 1 to 18 which shows increasing sales over time. It also contains a pro forma net income statement projecting sales, expenses, and profits for months 43 to 54. The assumptions include a cost of goods sold to sales ratio of 61.9% on average, selling, general and administrative expenses to sales ratio of 7.4% on average, and $20,000 in monthly depreciation expenses. The projected net income ranges between $17,746 to $21,215 per month.

Uploaded by

ppdat
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLS, PDF, TXT or read online on Scribd
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ABC Company Historical Cash Analysis

Month
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

Sales
81,000
92,000
92,000
102,000
110,000
120,000
118,000
108,000
99,000
96,000
95,000
92,000
88,000
105,000
106,000
135,000
150,000
173,000

ABC Company

Pro Forma Net Income Statement

Assumptions
COGS/Sales
SG&A/Sales
Depreciation

Net Sales
COGS
Gross Profit
G&A Expenses
Depreciation
EBIT
Interest
EBT
Taxes
Net Income

61.9% Taxes
7.4% Interest
20,000

Month 43
179,167
110,815
68,352
13,258
20,000
35,094
8,000
27,094
9,347
17,746

Month 44
187,028
115,677
71,351
13,840
20,000
37,511
8,000
29,511
10,181
19,330

Net Sales $ 2,302,688


Net Income $
243,710
Profit Margin
10.6%

34.5%
8,000

Month 45
$ 192,366
118,978
73,388
14,235
20,000
39,152
8,000
31,152
10,748
20,405

Month 46
$ 194,760
120,459
74,301
14,412
20,000
39,889
8,000
31,889
11,002
20,887

SG&A/Sales Ratio
Min
Most Likely
Max
6.5%
7.4%
8.1%

Month 47
$ 196,387
121,465
74,922
14,533
20,000
40,389
8,000
32,389
11,174
21,215

Month 48
$ 194,951
120,577
74,374
14,426
20,000
39,947
8,000
31,947
11,022
20,926

Month 49
$ 190,776
117,995
72,781
14,117
20,000
38,664
8,000
30,664
10,579
20,085

Month 50
$ 192,711
119,192
73,519
14,261
20,000
39,259
8,000
31,259
10,784
20,474

Month 51
$ 193,659
119,778
73,881
14,331
20,000
39,550
8,000
31,550
10,885
20,665

Month 52
$ 193,874
119,911
73,963
14,347
20,000
39,616
8,000
31,616
10,908
20,709

Month 53
$ 193,726
119,820
73,907
14,336
20,000
39,571
8,000
31,571
10,892
20,679
Historical
COGS/Sales
63.44%
60.82%
62.00%
62.18%
61.56%
62.40%
61.61%
62.92%
62.27%
61.09%
61.60%
62.07%
62.65%
60.91%
62.97%
60.23%
62.01%
60.46%
62.45%
60.97%
61.01%
62.86%

Month 54
193,283
119,546
73,737
14,303
20,000
39,435
8,000
31,435
10,845
20,590

L22:L121

60.92%
61.45%
62.46%
60.53%
61.57%
61.29%
62.46%
61.18%
62.43%
62.64%
62.38%
61.69%
59.69%
61.40%
61.23%
62.76%
61.24%
60.25%
61.95%
61.97%
62.11%
62.87%
61.92%
61.44%
60.75%
61.60%
59.70%
63.33%
59.94%
61.86%
61.43%
63.70%
62.14%
62.40%
62.62%
61.86%
61.27%
60.69%
60.17%
63.98%
61.62%
61.66%
62.99%
61.92%

61.52%
62.27%
62.67%
61.47%
63.55%
60.78%
62.15%
62.28%
62.89%
62.24%
60.41%
60.27%
63.78%
63.02%
60.94%
63.59%
64.19%
63.22%
62.08%
61.84%
60.58%
62.53%
61.34%
59.89%
61.24%
60.46%
62.16%
60.68%
61.74%
61.60%
62.35%
63.72%
62.86%
63.88%

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