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    Balance Sheet: Pyramid Analysis Exercise Year 1 Year 2 Year 3 Year 4

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    Pylyp
    This document contains financial statements for a company over 4 years: - The balance sheet shows growing total assets from $2.3M to $8M, with increasing current and non-current assets. Total equity grew from $2M to $5.8M. - The income statement shows increasing revenues from $2.1M to $11.1M and net income growing from $308k to $1.8M. - The cash flow statement indicates the company has had positive cash flows from operations each year.

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    Balance Sheet: Pyramid Analysis Exercise Year 1 Year 2 Year 3 Year 4

    Uploaded by

    Pylyp
    124 views9 pages
    This document contains financial statements for a company over 4 years: - The balance sheet shows growing total assets from $2.3M to $8M, with increasing current and non-current assets. Total equity grew from $2M to $5.8M. - The income statement shows increasing revenues from $2.1M to $11.1M and net income growing from $308k to $1.8M. - The cash flow statement indicates the company has had positive cash flows from operations each year.

    Original Description:

    Pyramid analysis to analyze each company by decomposition of ratios

    Original Title

    PyramidAnalysisExercise-1546993331165

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    © © All Rights Reserved

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    This document contains financial statements for a company over 4 years: - The balance sheet shows growing total assets from $2.3M to $8M, with increasing current and non-current assets. Total equity grew from $2M to $5.8M. - The income statement shows increasing revenues from $2.1M to $11.1M and net income growing from $308k to $1.8M. - The cash flow statement indicates the company has had positive cash flows from operations each year.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    124 views9 pages

    Balance Sheet: Pyramid Analysis Exercise Year 1 Year 2 Year 3 Year 4

    Uploaded by

    Pylyp
    This document contains financial statements for a company over 4 years: - The balance sheet shows growing total assets from $2.3M to $8M, with increasing current and non-current assets. Total equity grew from $2M to $5.8M. - The income statement shows increasing revenues from $2.1M to $11.1M and net income growing from $308k to $1.8M. - The cash flow statement indicates the company has had positive cash flows from operations each year.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 9

    Pyramid Analysis Exercise Year 1 Year 2 Year 3 Year 4

    Balance Sheet
    ASSETS
    Current assets:
    Cash 459,540 677,144 1,184,398 835,546
    Accounts receivable 347,139 612,811 1,249,381 2,269,845
    Inventories 134,523 255,907 396,267 682,400
    Prepaid expenses 948,532 700,945 1,175,103 1,349,467
    Other current assets 139,824 63,321 226,599 371,129
    2,029,558 2,310,128 4,231,748 5,508,387
    Non-current assets
    Property, plant and equipment 139,824 487,579 705,955 1,334,648
    Goodwill and intangible assets 114,955 248,114 584,443 1,204,099
    Other non-current assets 0 8,339 4,546 404
    2,284,337 3,054,160 5,526,692 8,047,538

    LIABILITIES & SHAREHOLDERS' EQUITY


    Current liabilities
    Accounts payable 94,954 130,270 271,076 448,339
    Accrued liabilities 144,912 287,629 690,442 1,238,602
    Debt 17,846 271 349 0
    Other short term liabilities 0 99,958 475,328 374,576
    257,712 518,128 1,437,195 2,061,517
    Non-current liabilities
    Other long term liabilities 27,858 52,532 95,931 111,893
    285,570 570,660 1,533,126 2,173,410
    Shareholders' equity:
    Total shareholders equity 1,998,767 2,483,500 3,993,566 5,874,128
    2,284,337 3,054,160 5,526,692 8,047,538

    Check 0.0 0.0 0.0 0.0

    Income Statement Year 1 Year 2 Year 3 Year 4


    Revenue 2,065,845 3,037,103 6,009,395 11,065,186
    Total Revenue 2,065,845 3,037,103 6,009,395 11,065,186
    Cost of Revenue, Total 925,598 1,379,301 2,928,814 5,967,888
    Gross Profit 1,140,247 1,657,802 3,080,581 5,097,298
    Selling/General/Administrative Expenses, Total 515,625 537,428 880,964 1,495,195
    Research & Development 158,887 236,173 359,828 684,702
    Depreciation/Amortization 49,951 76,879 108,112 194,803
    Unusual Expenses (Income) 0 0 0 0
    Other Operating Expenses, Total 0 0 0 0
    Operating Income 415,784 807,322 1,731,677 2,722,598
    Interest Expense 483 494 518 502
    Income Before Tax 415,301 806,828 1,731,159 2,722,096
    Income Tax - Total 106,863 227,373 516,653 907,747
    Income After Tax 308,438 579,455 1,214,506 1,814,349
    Total Extraordinary Items 0 0 0 0
    Net Income 308,438 579,455 1,214,506 1,814,349

    Cash Flow Statement Year 1 Year 2 Year 3 Year 4


    Operating activities
    Net income 308,438 579,455 1,214,506 1,814,349
    Depreciation and amortization 49,951 76,879 108,112 194,803
    Net change in operating working capital (190,650) 197,450 (495,299) (1,001,169)
    Other operating cash flow adjustments 80,212 (10,548) (57,625) (225,870)
    247,951 843,236 769,694 782,113
    Investing activities
    Capital asset acquisitions (178,732) (424,634) (326,488) (823,496)
    Capital asset disposal
    Other investing cash flows 246,056 (110,536) (202,023) (490,002)
    67,324 (535,170) (528,511) (1,313,498)
    Financing activities
    Increase (decrease) in debt 4,231 (17,575) 78 (349)
    Increase (decrease) in equity (345,212) (94,722) 295,560 66,213
    Dividends paid
    Other financing cash flows 35,246 21,835 (29,567) 116,669
    (305,735) (90,462) 266,071 182,533

    Change in cash 9,540 217,604 507,254 (348,852)


    Cash at beginning of year 450,000 459,540 677,144 1,184,398
    Cash at end of year 459,540 677,144 1,184,398 835,546

    Ratios Year 1 Year 2 Year 3 Year 4


    Income Statement
    Gross Profit Ratio
    Operating Profit Ratio
    Net Profit Ratio
    Calculate ALL ratio and fill in the entire Pyramid using the financial sta
    information above.
    Tax Ratio
    Interest Coverage Ratio
    Calculate ALL ratio and fill in the entire Pyramid using the financial sta
    information above.

    SG&A
    R&D
    Dep. & Amort.
    Unusual Expenses
    Other
    Interest
    Extraordinary Items

    Balance Sheet
    Quick Ratio
    Current Ratio
    Total Asset Turnover Ratio
    Net Asset Turnover Ratio

    Days in Period 365 365 365 365

    Efficiency
    Inventory Turnover Ratio
    Inventory Days
    Accounts Receivable Ratio
    Accounts Receivable Days
    Accounts Payable Ratio
    Accounts Payable Days
    PP&E Turnover Ratio
    Working Capital Turnover
    Cash Turnover
    Calculate ALL ratio and fill in the entire Pyramid using the financial s
    information above.
    Leverage & Solvency
    Debt to Equity
    Debt to Capital
    Debt to Tangible Net Worth
    Total Liabilities to Equity
    Total Assets to Equity
    Debt to EBITDA
    Capital Structure Impact
    Acid Test

    Rates of Return
    Return on Equity
    Return on Assets
    Pyramid Analysis

    Net Profit Ratio


    Year 1 Year 2 Year 3 Year 4

    Capital Structure Impact Tax


    Year 1 Year 2 Year 3 Year 4 Year 5 Year 1

    Operating Profit Ratio


    Year 1 Year 2 Year 3 Year 4

    Gross Profit Ratio S


    Year 1 Year 2 Year 3 Year 4 Year 5 Year 1
    -

    Dep. & Amort. R


    Year 1 Year 2 Year 3 Year 4 Year 5 Year 1

    Other Unusua
    Year 1 Year 2 Year 3 Year 4 Year 5 Year 1

    Interest Extraord
    Year 1 Year 2 Year 3 Year 4 Year 5 Year 1

    Solvency Ratios
    Year 1 Year 2 Year 3 Year 4
    Total Liabiltiies to Equity
    Debt to Equity
    Year 5

    1,550,861
    2,800,115
    621,611
    1,051,289
    479,455
    6,503,331

    1,956,581
    1,476,924
    0
    9,936,836

    615,620
    1,438,260
    0
    110,324
    2,164,204

    169,969
    2,334,173

    7,602,663
    9,936,836

    0.0

    Year 5
    14,953,224
    14,953,224
    8,368,961
    6,584,263
    1,849,000
    964,842
    310,357
    163,800
    0
    3,296,264
    100
    3,296,164
    809,366
    2,486,798
    0
    2,486,798

    Year 5

    2,486,798
    310,357
    (176,942)
    (58,970)
    2,561,243

    (932,290)

    (806,711)
    (1,739,001)

    0
    (758,263)

    651,336
    (106,927)

    715,315
    835,546
    1,550,861

    Year 5

    ramid using the financial statement


    above.
    ramid using the financial statement
    above.

    365

    Pyramid using the financial statement


    n above.
    Return on Equity
    Year 1 Year 2 Year 3 Year 4 Year 5

    Total Assets to Equity Total Asset Tu


    Year 5 Year 1 Year 2 Year 3 Year 4 Year 5 Year 1

    Tax Ratio PP&E Turnover Ratio


    Year 2 Year 3 Year 4 Year 5 Year 1 Year 2 Year 3 Year 4

    o
    Year 5

    SG&A Accounts Payable Ratio


    Year 2 Year 3 Year 4 Year 5 Year 1 Year 2 Year 3 Year 4
    - - - -

    R&D Accounts Rece


    Year 2 Year 3 Year 4 Year 5 Year 1

    Unusual Expenses Cash Tu


    Year 2 Year 3 Year 4 Year 5 Year 1

    Extraordinary Items
    Year 2 Year 3 Year 4 Year 5

    Liquidity Ratios
    Year 5 Year 1 Year 2 Year 3 Year 4
    Current Ratio - - - -
    Quick Ratio - - - -
    Total Asset Turnover Ratio
    Year 2 Year 3 Year 4 Year 5

    Ratio Working Capital Turnover


    Year 5 Year 1 Year 2 Year 3 Year 4 Year 5

    e Ratio Inventory Turnover Ratio


    Year 5 Year 1 Year 2 Year 3 Year 4 Year 5

    Accounts Receivable Ratio


    Year 2 Year 3 Year 4 Year 5

    Cash Turnover
    Year 2 Year 3 Year 4 Year 5

    Year 5
    -
    -

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