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    Accounting Modeling

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    danielabera046
    Excel

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    © All Rights Reserved
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    Accounting Modeling

    Uploaded by

    danielabera046
    8 views7 pages
    Excel

    Original Title

    Accounting modeling

    Copyright

    © © All Rights Reserved

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    XLSX, PDF, TXT or read online from Scribd

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    Excel

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    8 views7 pages

    Accounting Modeling

    Uploaded by

    danielabera046
    Excel

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 7

    ETB000s 2022 A 2023 A 2024F 2025F

    Income Statement ETB000s


    Revenue 150,000.0 165,000.0 181,500.0 199,650.0
    COGS 67,500.0 74,250.0 81,675.0 89,842.5
    Gross Profit 82,500.0 90,750.0 99,825.0 109,807.5
    SG&A 16,500.0 18,150.0 20,000.0 20,000.0
    EBITDA 66,000.0 72,600.0 79,825.0 89,807.5
    Depreciation 6,600.0 7,260.0 9,075.0 9,982.5
    Interest 1,000.0 1,000.0 1,000.0 1,000.0
    EBT 58,400.0 64,340.0 69,750.0 78,825.0
    Taxes 17,520.0 19,302.0 20,925.0 23,647.5
    Net Income 40,880.0 45,038.0 48,825.0 55,177.5

    Assumptions and Drivers


    Sales Growth % n/a 10.0% 10.0% 10.0%
    COGS % Revenue 45.0% 45.0% 45.0% 45.0%
    SG&A Fixed 16,500.0 18,150.0 20,000.0 20,000.0
    Depreciation % Revenue 4.4% 4.4% 5.0% 5.0%
    Interest Fixed 1,000.0 1,000.0 1,000.0 1,000.0
    Taxes %EBT 30.0% 30.0% 30.0% 30.0%

    Analysis
    Common-size Analysis
    Revenue 100% 100% 100% 100%
    COGS 45% 45% 45% 45%
    Gross Profit 55% 55% 55% 55%
    SG&A 11% 11% 11% 10%
    EBITDA 44% 44% 44% 45%
    Depreciation 4% 4% 5% 5%
    Interest 1% 1% 1% 1%
    EBT 39% 39% 38% 39%
    Taxes 12% 12% 12% 12%
    Net Income 27% 27% 27% 28%

    Sensitivity Analysis 10%


    Revenue 165,000 181,500 199,650 219,615
    COGS 74,250 81,675 89,843 98,827
    Gross Profit 90,750 99,825 109,808 120,788
    SG&A 18,150 19,965 22,000 22,000
    EBITDA 72,600 79,860 87,808 98,788
    Depreciation 7,260 7,986 9,983 10,981
    Interest 1,100 1,100 1,100 1,100
    EBT 64,240 70,774 76,725 86,708
    Taxes 19,272 21,232 23,018 26,012
    Net Income 44,968 49,542 53,708 60,695

    EBITDA 66,000.0 72,600.0 79,825.0 89,807.5


    EBITDA Sensitivity 72,600 79,860 87,808 98,788

    EBITDA in 2028

    Time Periods 6/14/2024 0 1 2 3


    Monthly Data 6/30/2024 7/31/2024 8/31/2024 9/30/2024
    Annual Data 12/31/2024 12/31/2025 12/31/2026 12/31/2027

    Monthly Peiod 0.044444444444 0.1305555556 0.21388889 0.29444444


    Annual Period 0.547222222222 1.5472222222 2.54722222 3.54722222

    Cost Analysis
    COGS 67,500.0 74,250.0 81,675.0 89,842.5
    SG&A 16,500.0 18,150.0 20,000.0 20,000.0
    Depreciation 6,600.0 7,260.0 9,075.0 9,982.5
    Interest 1,000.0 1,000.0 1,000.0 1,000.0
    Taxes 17,520.0 19,302.0 20,925.0 23,647.5
    TOTAL 109,120.0 119,962.0 132,675.0 144,472.5
    2026F 2027F 2028F

    219,615.0 241,576.5 265,734.2


    98,826.8 108,709.4 119,580.4
    120,788.3 132,867.1 146,153.8
    20,000.0 20,000.0 20,000.0
    100,788.3 112,867.1 126,153.8
    10,980.8 12,078.8 13,286.7
    1,000.0 1,000.0 1,000.0
    88,807.5 99,788.3 111,867.1
    26,642.3 29,936.5 33,560.1
    62,165.3 69,851.8 78,307.0

    10.0% 10.0% 10.0%


    45.0% 45.0% 45.0%
    20,000.0 20,000.0 20,000.0
    5.0% 5.0% 5.0%
    1,000.0 1,000.0 1,000.0
    30.0% 30.0% 30.0%

    100% 100% 100%


    45% 45% 45%
    55% 55% 55%
    9% 8% 8%
    46% 47% 47%
    5% 5% 5%
    0% 0% 0%
    40% 41% 42%
    12% 12% 13%
    28% 29% 29%

    241,577 265,734 292,308


    108,709 119,580 131,538
    132,867 146,154 160,769
    22,000 22,000 22,000
    110,867 124,154 138,769
    12,079 13,287 14,615
    1,100 1,100 1,100
    97,688 109,767 123,054
    29,306 32,930 36,916
    68,382 76,837 86,138

    100,788.3 112,867.1 126,153.8


    110,867 124,154 138,769

    126,153.8

    4 5 6
    10/31/2024 11/30/2024 12/31/2024
    12/31/2028 12/31/2029 12/31/2030

    0.380555556 0.461111111 0.547222222


    4.547222222 5.547222222 6.547222222

    98,826.8 108,709.4 119,580.4


    20,000.0 20,000.0 20,000.0
    10,980.8 12,078.8 13,286.7
    1,000.0 1,000.0 1,000.0
    26,642.3 29,936.5 33,560.1
    157,449.8 171,724.7 187,427.2
    ETB000s 2022 A 2023 A 2024F 2025F

    Income Statement
    Revenue 150,000.0 165,000.0 181,500.0 199,650.0
    COGS 67,500.0 74,250.0 81,675.0 89,842.5
    Gross Profit 82,500.0 90,750.0 99,825.0 109,807.5
    SG&A 16,500.0 18,150.0 20,000.0 20,000.0
    EBITDA 66,000.0 72,600.0 79,825.0 89,807.5
    Depreciation 6,600.0 7,260.0 #VALUE! 9,982.5
    Interest 1,000.0 1,000.0 1,000.0 1,000.0
    EBT 58,400.0 64,340.0 #VALUE! 78,825.0
    Taxes 17,520.0 19,302.0 #VALUE! 23,647.5
    Net Income 40,880.0 45,038.0 #VALUE! 55,177.5

    Assumptions and Drivers


    Sales Growth % n/a 10.0% 10.0% 10.0%
    COGS % Revenue 45.0% 45.0% 45.0% 45.0%
    SG&A Fixed 16,500.0 18,150.0 20,000.0 20,000.0
    Depreciation % Revenue 4.4% 4.4% . 5.0%
    Interest Fixed 1,000.0 1,000.0 1,000.0 1,000.0
    Taxes %EBT 30.0% 30.0% 30.0% 30.0%
    2026F 2027F 2028F

    219,615.0 241,576.5 265,734.2


    98,826.8 108,709.4 119,580.4
    120,788.3 132,867.1 146,153.8
    20,000.0 20,000.0 20,000.0
    100,788.3 112,867.1 126,153.8
    10,980.8 12,078.8 13,286.7
    1,000.0 1,000.0 1,000.0
    88,807.5 99,788.3 111,867.1
    26,642.3 29,936.5 33,560.1
    62,165.3 69,851.8 78,307.0

    10.0% 10.0% 10.0%


    45.0% 45.0% 45.0%
    20,000.0 20,000.0 20,000.0
    5.0% 5.0% 5.0%
    1,000.0 1,000.0 1,000.0
    30.0% 30.0% 30.0%
    Income Statement
    Revenue 150000 165000
    COGS 67500 74250
    Gross Profit 82500 90750
    SG&A 16500 18150
    EBITDA 66000 72600
    Depreciation 6600 7260
    Interest 1000 1000
    EBT 58400 64340
    Taxes 17520 19302
    Net Income 40880 45038

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