Date Account Account name Business Line Department Amount

31-Mar-22 1000 Long term asset 4,000,000

31-Mar-22 1002 Receivables 1,000,000
31-Mar-22 1003 Cash and cash equivalent 5,005,833
31-Mar-22 2000 Long term liability (4,000,000)
31-Mar-22 2001 Short term liability (1,000,000)
31-Mar-22 2002 Payables (83,333)
31-Mar-22 2003 Equity (1,000,000)
31-Mar-22 2004 Reserves and surplus (3,922,500)
31-Mar-22 3000 Revenue Delivery Delivery (30,000,000)
31-Mar-22 4000 Salary Delivery Delivery 12,000,000
31-Mar-22 4000 Salary G&A 6,000,000
31-Mar-22 4000 Salary Sales 3,000,000
31-Mar-22 4001 Benefits Delivery Delivery 600,000
31-Mar-22 4001 Benefits G&A 300,000
31-Mar-22 4001 Benefits Sales 150,000
31-Mar-22 4002 Reimbersements 210,000
31-Mar-22 4003 Staff welfare 210,000
31-Mar-22 4004 G&A 1,000,000
31-Mar-22 4005 Depriciation 1,000,000
31-Mar-22 4006 Interest 300,000
31-Mar-22 5000 Tax 1,307,500
31-Mar-22 6000 PAT 3,922,500

Mar-22
Income (30,000,000)
Expenses 26,077,500
PAT (3,922,500.00)
Group Sub-Group
B/S Asset
B/S Asset
B/S Asset
B/S Liability
B/S Liability
B/S Liability
B/S Equity
B/S Equity
P&L Revenue
P&L Cost
P&L Cost
P&L Cost
P&L Cost
P&L Cost
P&L Cost
P&L Cost
P&L Cost
P&L Cost
P&L Cost
P&L Cost
P&L Cost
P&L Profit

Mar-23
(40,000,000.00)
34,195,000.00
(5,805,000.00)
1) a) Create Balance Sheet and P&L statements for FY22 and FY23 from the TB in the sheet Data 1, using sumi

Balance Sheet
Sub-Group Account name 31-Mar-22 31-Mar-23
Asset Cash and cash equivalent 5,005,833.00 8,144,167.00
Long term asset 4,000,000.00 5,000,000.00
Receivables 1,000,000.00 2,666,666.00
Asset Total 10,005,833.00 15,810,833.00
Liability Long term liability (4,000,000.00) (4,000,000.00)
Short term liability (1,000,000.00) (1,000,000.00)
Payables (83,333.00) (83,333.00)
Liability Total (5,083,333.00) (5,083,333.00)
Equity Equity (1,000,000.00) (1,000,000.00)
Reserves and surplus (3,922,500.00) (9,727,500.00)
Equity Total (4,922,500.00) (10,727,500.00)
- -
P&L
Sub-Group Account name 31-Mar-22 31-Mar-23
Revenue Revenue (30,000,000.00) (40,000,000.00)
Revenue Total (30,000,000.00) (40,000,000.00)
COGS Salary 21,000,000.00 28,000,000.00
Benefits 1,050,000.00 1,400,000.00
COGS Total 22,050,000.00 29,400,000.00
Contribution Margin (7,950,000.00) (10,600,000.00)
SG&A Sales
G&A 1,000,000.00 1,000,000.00
Reimbersements 210,000.00 280,000.00
Staff welfare 210,000.00 280,000.00
SG&A Total 1,420,000.00 1,560,000.00
EBITDA (6,530,000.00) (9,040,000.00)
Depriciation 1,000,000.00 1,000,000.00
Interest 300,000.00 300,000.00
EBIT (5,230,000.00) (7,740,000.00)
Tax 1,307,500.00 1,935,000.00
PAT Total (3,922,500.00) (5,805,000.00)

1) b) Create cashflow statement for FY23 from the sheet Data 1

Cashflow statement
Changes Amounts
Operating profit before WC changes
Working capitla (WC) changes
 Cashflow from operations 0

Cashflow from investing

Cashflow from financing

Net change in Cashflow 0

1) c) Calculate various ratios for the business from the Balance sheet and P&L and write a commentary about
1) d) Create Business unit (Delivery) P&L from the two year data in sheet Data 1
sheet Data 1, using sumifs
ite a commentary about the changes observed in the busisness during the period.
Left column Lookup column Right column
634.1553726 41.481161482 785.84522601
653.2008078 48.7268571964 719.77431304
192.951275 527.024439461 102.34958952
719.9535684 166.404113492 705.3759309
119.3180421 242.693383352 541.11308578
961.1997848 500.544640603 373.83911269
78.01675925 965.190464674 780.40395828
529.0486757 698.35564597 780.35254498
902.7405625 391.975808081 126.87191343
61.83262839 307.491760926 205.27843338
951.9210726 222.6402689 254.06946852
297.9445367 102.182041574 774.29836094
595.1277637 7.4533205609 435.46452129
511.011547 483.64723713 52.575927117
331.1727237 754.851958558 807.88818337
801.6351118 689.135041424 763.27129094
572.0528371 969.592271964 40.527187746
124.1507302 101.774839066 864.34883506
514.6381052 77.855064535 277.46331673
792.6291554 171.340601483 282.0914696
963.0401174 656.4334212 592.01588854
910.7026734 168.260424298 311.45389918
674.1896897 36.176048282 994.81239299
119.6408202 198.347040596 631.89785247
198.8287755 288.680870001 46.800805835
172.0219247 206.391312742 516.85523122
780.9884667 688.391359518 521.83678817
33.14659907 625.530251049 180.39609474
336.6617268 58.2831997186 302.15692805
926.2431147 57.9739770247 694.18673662
172.724673 951.089541979 583.97893065
730.9867357 715.919252253 689.34760798
84.18970544 509.503614636 464.54628714
719.6545578 289.593393443 22.576313477
748.5803472 48.6844007409 549.06429644
381.0386472 422.017292638 869.91963314
911.1210189 904.196007092 700.42747071
59.16054537 9.79110739469 179.2112217
102.2844403 49.8977498805 337.87643592
2) Use lookup formulas to populate the following table from Data 2, whiout changing the data in the sheet

Lookup column Right column Left column

7.453320560896 435.46452129 595.1277637
9.791107394691 179.2112217 59.16054537
36.17604828202 994.81239299 674.1896897
41.48116148203 785.84522601 634.1553726
48.68440074087 549.06429644 748.5803472
48.72685719637 719.77431304 653.2008078
49.8977498805 337.87643592 102.2844403
57.97397702468 694.18673662 926.2431147
58.28319971858 302.15692805 336.6617268
77.85506453503 277.46331673 514.6381052
101.774839066 864.34883506 124.1507302
102.1820415739 774.29836094 297.9445367
166.4041134917 705.3759309 719.9535684
168.2604242981 311.45389918 910.7026734
171.3406014835 282.0914696 792.6291554
198.3470405963 631.89785247 119.6408202
206.3913127416 516.85523122 172.0219247
222.6402689001 254.06946852 951.9210726
242.6933833519 541.11308578 119.3180421
288.6808700008 46.800805835 198.8287755
289.5933934433 22.576313477 719.6545578
307.4917609259 205.27843338 61.83262839
391.9758080811 126.87191343 902.7405625
422.0172926384 869.91963314 381.0386472
483.6472371298 52.575927117 511.011547
500.5446406032 373.83911269 961.1997848
509.5036146357 464.54628714 84.18970544
527.0244394608 102.34958952 192.951275
625.5302510494 180.39609474 33.14659907
656.4334211998 592.01588854 963.0401174
688.3913595184 521.83678817 780.9884667
689.1350414238 763.27129094 801.6351118
698.35564597 780.35254498 529.0486757
715.9192522535 689.34760798 730.9867357
754.8519585578 807.88818337 331.1727237
904.1960070917 700.42747071 911.1210189
951.0895419792 583.97893065 172.724673
965.1904646744 780.40395828 78.01675925
969.5922719639 40.527187746 572.0528371
nging the data in the sheet Data 2