Historical Period

Finicial Model 2012 2013 2014

[USD $ millions]
Income Statement 2012 2013 2014

Revenue 102,007 118,086 131,345

Cost of Goods Sold (COGS) 39,023 48,004 49,123
Gross Profit 62,984 70,082 82,222
Expenses
Marketing, Advertising & Promotion 26,427 22,658 23,872
General & Administrative 10,963 10,125 10,087
Depreciation & Amortization 19,500 18,150 17,205
Interest 2,500 2,500 1,500
Total Expenses 59,390 53,433 52,664
Earning Before Tax 3,594 16,649 29,558

Taxes 1,120 4,858 8,483

Net Earnings 2,474 11,791 21,075
31% 29% 29%

[USD $ millions]
Balance Sheet 2012 2013 2014
Assets
Current assets:
Cash 167,971 181,210 183,715
Accounts Receivable 5,100 5,904 6,567
Inventory 7,805 9,601 9,825

Total current assets 180,876 196,715 200,107

Property & Equipment 45,500 42,350 40,145

Total Assets 226,376 239,065 240,252

Liabilities
Current liabilities:
Accounts Payable 3,902 4,800 4,912
Debt

Total current liabilities 3,902 4,800 4,912

Long-term debt 50,000 50,000 30,000

Other long-term liabilities
Total Liabilities 53,902 54,800 34,912

Shareholder's Equity
Equity Capital 170,000 170,000 170,000
Retained Earnings 2,474 14,265 35,340
Shareholder's Equity 172,474 184,265 205,340
Total Liabilities & Shareholder's Equity 226,376 239,065 240,252

Check -0.221 -0.200 -0.150

[USD $ millions]
Cash Flow Statement 2012 2013 2014
Operating Cash Flow
Net Earnings 2,474 11,791 21,075
Plus: Depreciation & Amortization 19,500 18,150 17,205
Less: Changes in Working Capital 9,003 1,702 775
Cash from Operations 12,971 28,239 37,505

Investing Cash Flow

Investments in Property & Equipment 15,000 15,000 15,000
Cash from Investing 15,000 15,000 15,000

Financing Cash Flow

Issuance (repayment) of debt - - (20,000)
Issuance (repayment) of equity 170,000 - -
Cash from Financing 170,000 - (20,000)

Net Increase (decrease) in Cash 167,971 13,239 2,505

Opening Cash Balance - 167,971 181,210
Closing Cash Balance 167,971 181,210 183,715

Working Capital (Less cash) 9,003 10,705 11,480

Change in working Capital 1,702 775
Historical Period Forecast Period
2015 2016 2017 2018 2019 2020

2015 2016 2017

142,341 150,772 158,311 165,849 182,434 200,678

52,654 56,710 58,575 69,657 78,447 88,298
89,687 94,062 99,736 96,192 103,987 112,380

23,002 25,245 26,913 28,194 31,014 34,115

11,020 11,412 10,000 15,000 15,000 15,000
16,544 16,080 15,008 7,504 9,003 10,203
1,500 1,500 1,500 3,000 3,000 1,000
52,066 54,237 53,422 53,698 58,017 60,318
37,621 39,825 46,314 42,494 45,970 52,062

10,908 11,598 12,968 11,898 12,872 14,577

26,713 28,227 33,346 30,596 33,098 37,485
29% 29% 28% 28% 28% 28%

2015 2016 2017

211,069 239,550 272,530

7,117 7,539 7,807
10,531 11,342 11,715

228,717 258,430 292,052

38,602 37,521 37,513

267,319 295,951 329,564

5,265 5,671 5,938

5,265 5,671 5,938

30,000 30,000 30,000

35,265 35,671 35,938

170,000 170,000 170,000

62,053 90,280 123,627
232,053 260,280 293,627
267,319 295,951 329,565

-0.200 0.000 1.000

2015 2016 2017

26,713 28,227 33,346

16,544 16,080 15,008
903 827 375
42,354 43,480 47,980

15,000 15,000 15,000

15,000 15,000 15,000

- - -
- - -
- - -

27,354 28,480 32,980

183,715 211,069 239,550
211,069 239,550 272,530

12,383 13,210 13,584

903 827 374
d
2021

218,739
98,432
120,307

37,186
15,000
11,162
1,000
64,348
55,959

15,668
40,291
28%
Exercise
Incomes Statement
Invested Capital (Cash) 20,000 Revenue
Purchase of Equipments (on Credit) 15,000 Cash sales 7,500
Purchase of furniture (Cash) 5,000 Credit sales 2,500

Purchase of Goods QTY Unit Price

Credit 6 1,000 6,000 10,000
Cost & Expenses
Cash Sales of Goods 3 2,500 7,500 COGS 4,000
Credit Sales of Goods 1 2,500 2,500
Transport 1,000 Transport 1,000
Salaries 3,000 Salaries 3,000
Tax 15% Income Tax 300

Total Cost & Expenses 8,300

Net Profit 1,700

Balance Sheet
Assets Liabilities
Cash 18,500 Accounts payable 21,000
Accounts receivable 2,500
Inventory 2,000 Tax withholding 300

Equipment 15,000
Furniture 5,000 21,300

capital 20,000
Net Profit 1,700

21,700
43,000 43,000
Exercise
Incomes Statement
Invested Capital (Cash) 20,000 Revenue
Purchase of Equipments (on Credit) 15,000
Purchase of furniture (Cash) 5,000

Purchase of Goods QTY Unit Price

Credit 6 1,000 6,000 0
Cost & Expenses
Cash Sales of Goods 3 2,500 7,500
Credit Sales of Goods 1 2,500 2,500
General Transport 1,000
Salaries 3,000
Income Tax (Unpaid) 15%

Total Cost & Expenses 0

Net Profit 0

Balance Sheet
Assets Liabilities
Cash
Accounts receivable
Inventory

Equipment
Furniture 0

Net Profit 0

0
0 0
 Invoice No. 20 Date 9/20/2017 PO. No. PO/002/2017
Supplier: Vendor X Date 6/8/2022

Unit Price Total Price Unit Cost Total cost

Item Description Qty
(USD) (USD) (SDG) (SDG) 2.1
1 Item - A 15 13.80 207.00 1,235.90 18,538.54
2 Item - B 15 17.30 259.50 1,549.36 23,240.34
3 Item - C 15 22.80 342.00 2,041.93 30,628.89
4 Item - D 15 17.30 259.50 1,549.36 23,240.34
5 Item - E 20 11.10 222.00 994.10 19,881.91
6 Item - F 20 9.70 194.00 868.71 17,374.28
7 Item - G 10 22.10 221.00 1,979.24 19,792.35
8 Item - H 10 27.20 272.00 2,435.98 24,359.82
9 Item - I 10 51.00 510.00 4,567.47 45,674.66 2.2
10 Item - J 5 106.20 531.00 9,511.08 47,555.38

3,018.00 270,286.50 2.3

Cost Elements Rate USD SDG

Vendor X Invoice 55 3,018.00 165,990.00
Frieght 55 840 46,200.00 3.2
Customs 33,198.00
Finance Charges 24,898.50
Bank Charges
Forex
W
Y
Total 270,286.50 Sample Trial Balan
Coefficient 89.56
 Chart of Account

Dr. Cr. Balance

Goods In Transit
2.1.1 Jonson Invoice No. 165,990.00 165,990.00 -
2.1.2 Frieght 46,200.00 46,200.00 -
2.1.3 Customs 33,198.00 33,198.00 -
2.1.4 Finance Charges 24,898.50 24,898.50 -
2.1.5 Bank Charges - -
2.1.6 Forex -
2.1.7 W -
2.1.8 Y -
Inventory -
2.2.1 Stock 270,286.50 270,286.50

Cash & Banks

2.3.1 Bank 24,898.50 (24,898.50)
2.3.2 Cash 33,198.00 (33,198.00)

Accounts Payable -
3.2.1 Supplier Account 165,990.00 (165,990.00)
3.2.2 Fright Forwarder 46,200.00 (46,200.00)
3.2.3 Clearining Agent -
- 0

Sample Trial Balance Totals 540,573.00 540,573.00 -