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For The Year Ended Year 1 Year 2 Year 3 Year 4: Income Statement Particulars

The company saw steady increases in sales, gross profit, EBITDA, EBT and EAT over the 5 year period from Year 1 to Year 5. Net working capital and cash balances also increased each year. Fixed assets decreased from Year 1 to Year 2 when a large purchase was made, after which they stabilized at lower levels. Debt decreased from Year 1 to Year 3 as loans were repaid, becoming zero in Year 4. Overall the financial position and performance of the company improved considerably over the 5 years.

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318 views5 pages

For The Year Ended Year 1 Year 2 Year 3 Year 4: Income Statement Particulars

The company saw steady increases in sales, gross profit, EBITDA, EBT and EAT over the 5 year period from Year 1 to Year 5. Net working capital and cash balances also increased each year. Fixed assets decreased from Year 1 to Year 2 when a large purchase was made, after which they stabilized at lower levels. Debt decreased from Year 1 to Year 3 as loans were repaid, becoming zero in Year 4. Overall the financial position and performance of the company improved considerably over the 5 years.

Uploaded by

Tanya Singh
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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Income Statement

For the year ended Year 1 Year 2 Year 3 Year 4


Particulars
Sales 600,000 693,000 800,415 924,479
Less: COGS 240,000 274,560 314,097 359,327

Gross Profit (GP) 360,000 418,440 486,318 565,153


Less: Other operating/Indirect expen 120,000 126,400 133,328 140,835

EBITDA 240,000 292,040 352,990 424,318


Less: Depreciation & Amortisation 100,000 100,000 100,000 100,000

EBIT 140,000 192,040 252,990 324,318


Less: Interest 20,000 15,000 10,000 5,000

EBT 120,000 177,040 242,990 319,318


Less: Tax 12,000 17,704 24,299 31,932

EAT 108,000 159,336 218,691 287,386


Year 5

1,067,774
411,070

656,704
148,975

507,729
100,000

407,729
-
ALT HK
407,729 ALT H 9
40,773

366,956
Balance Sheet
For the year ended Year 1 Year 2 Year 3 Year 4 Year 5
Particulars
LIABLITIES

EQUITY 300,000 300,000 300,000 300,000 300,000


RESERVES AND SURPLUS 108,000 267,336 534,672 910,008 1,069,344
DEBT 150,000 100,000 50,000 - -

TOTAL LIABLITIES 558,000.00 667,336.00 884,672.00 1,210,008.00 1,369,344.00

ASSETS 400,000 30,000 200,000 100,000


-
FIXED ASSETS 400000 300000 200000 100000 0

CASH 108000 309586 569326.074 896373.768206 1351388.48696


DEBTORS 50000 57,750 66,701 77,040 88,981

TOTAL ASSETS 450,000.00 87,750.00 266,701.25 177,039.94 88,981.14

CHECKSUM 108,000.00

NWC 108,000.00 579,586.00 617,970.75 1,032,968.06 1,280,362.86


-

-
Cash Flow Statement
For the year ended Year 1 Year 2 Year 3 Year 4 Year 5
Particulars
Cash flow from operating activities (OA)
EAT 108,000 159,336 218,691 287,386 366,956
Add: Interest 20,000 15,000 10,000 5,000 -
Add: Depreciation & Amortisation 100,000 100,000 100,000 100,000 100,000
Less: Increase in debtors (WC adjust - 50,000 - 7,750 - 8,951 - 10,339 - 11,941
Cash generated from OA 178,000 266,586 319,740 382,048 455,015

Cash flow from investing activities (IA)


Purchase of fixed assets - 500,000 - - - -
Cash generated from IA - 500,000 - - - -

Cash flow from financing activities (FA)


Issue of equity 300,000
Loan taken 200,000 - - - -
Less: Loan repaid - 50,000 - 50,000 - 50,000 - 50,000 -
Less: Interest paid on loan - 20,000 - 15,000 - 10,000 - 5,000 -
Cash generated from FA 430,000 - 65,000 - 60,000 - 55,000 -

Net cash generated 108,000 201,586 259,740 327,048 455,015


Opening cash - 108,000 309,586 569,326 896,374
Closing cash balance 108,000 309,586 569,326 896,374 1,351,388

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