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FS Analysis

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19 views6 pages

FS Analysis

Uploaded by

2203003
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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LEMONADE MEAT COMPANY

Statement of Financial Position


As of December 31, 2019

2020 2019

ASSETS
Cash 180,000.00 130,000.00 Current Ratio
Receivables 250,000.00 200,000.00 Quick Ratio
Inventory 120,000.00 300,000.00
Prepayments 10,000.00 70,000.00 Debt To Equity
Short Term Investment 210,000.00 480,000.00 Propetary Rati
Current Assets 770,000.00 1,180,000.00

PPE, net 3,300,000.00 2,800,000.00


Noncurrent Assets 3,300,000.00 2,800,000.00

TOTAL ASSETS 4,070,000.00 3,980,000.00

LIABILITIES
Trade Payables 130,000.00 200,000.00
Loans Payable, currrent 200,000.00 200,000.00
Current Liabilities 330,000.00 400,000.00

Loans Payable,noncurrent 1,600,000.00 600,000.00


Noncurrent Liabilities 1,600,000.00 600,000.00

TOTAl LIABILITIES 1,930,000.00 1,000,000.00

EQUITY
Ordinary Shares 1,100,000.00 1,000,000.00
Share Premium 600,000.00 500,000.00
Retained Earnings 1,200,000.00 900,000.00
TOTAL EQUITY 2,900,000.00 2,400,000.00

Current Ratio 2.33 2.95


Quick ratio 1.67 1.58

Debt to Equity 0.67 0.42


Proprietary Ratio 0.71 0.60
2020 2019
2.33 2.95
1.67 1.58

0.67 0.42
71% 60%
LEMONADE MEAT COMPANY
Statement of Comprehensive Income
For the year ended December 31, 2019

2020 2019 2020


Sales 1,200,000.00 2,000,000.00
Cost of Sales - 600,000.00 - 1,400,000.00
Gross Profit 600,000.00 600,000.00 50%
Operating Expenses - 260,000.00 - 190,000.00
General and Administrative - 80,000.00 - 50,000.00
Other Expenses - 20,000.00 - 20,000.00
Net Profit from operation 240,000.00 340,000.00 20%

Interest Income 50,000.00 50,000.00


Interest Expense - 60,000.00 - 60,000.00
Gain on sale of Asset 50,000.00 -
Net Income before Tax 280,000.00 330,000.00

Income Tax - 20,000.00 - 30,000.00

Net Income 260,000.00 300,000.00 22%


2019

30%

17%

2020 2019
IC RATIO 4.00 5.67

15%
TECHNIQUES OF FS ANALYSIS
Cash Flow Statement
Funds Flow Statement

Comparative Statement
Common Size Analysis
Trend Analysis

RATIO ANALYSIS
Profitability Ratio
Gross Profit Ratio
Net Profit Ratio
Operating Profit ratio
Return on Investment
Liquidity Ratio
Current Ratio
Quick Ratio

Solvency ratio
Debt to Equity Ratio
Propietary Ratio
IC Ratio
Activity Ratio
Stock Turnover Ratio Inventory Turnover
Debtors Turnover Ratio Accounts Receivable Turnover
Creditors Turnover Ratio Accounts Payable Turnover
Working Capital Turnover Ratio Working Capital Turnover Ratio
ceivable Turnover
yable Turnover
pital Turnover Ratio

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