ENT300 Fin Plan Spreadsheet

Post on 02-Jan-2016

1109 Views

Category:

Documents

182 Downloads

Preview:

Click to see full reader

Transcript

BUSINESS PLAN

VERSION 7.0

© 2008 ISMAIL AB.WAHAB, MALAYSIAN ENTREPRENEURSHIP DEVELOPMENT CENTRE (MEDEC), UNIVERSITI TEKNOLOGI MARA

CLICK HERE TO ENTER DATA

FINANCIAL PLANNING© Ismail Ab.Wahab, MEDEC, UiTM, 2006

NAME OF BUSINESS/COMPANY

1. Projected administrative, marketing and operations expenditure :

MARKETING EXPENDITURE ADMINISTRATIVE EXPENDITURE OPERATIONS EXPENDITURE

Fixed Assets RMFixed Assets RM Fixed AssetsLand & Building

Sinage Furniture Machine and EquipmentOffice Equipment

Renovation

Working Capital Working Capital Working Capital

Salary, EPF, SOCSO Salary, EPF, SOCSO Raw MaterialsBanner Office Rental Carriage Inward & DutyAdvertising Utilities Salaries, EPF & SOCSOTravelling Expenses Stationaries

Other Expenditure Other Expenditure Other ExpenditureOther Expenditure Other Expenditure Other Expenditure

Pre-Operations Pre-Operations Pre-OperationsDeposit (rent, utilities, etc.) Deposit (rent, utilities, etc.) Deposit (rent, utilities, etc.)Business Registration & Licences Business Registration & Licences Business Registration & LicencesInsurance & Road Tax for Motor Vehicle Insurance & Road Tax for Motor Vehicle Insurance & Road Tax for Motor VehicleOther Expenditure Other Expenditure Other ExpenditureTOTAL - TOTAL - TOTAL

2. Projected sales and purchases: SALES PROJECTION PURCHASE PROJECTIONYear 1 Month 1 Month 1

Month 2 Month 2

C26
: Ini merupakan belanja atau bayaran yang dibuat sebelum perniagaan memulakan operasi
G26
: Ini merupakan belanja atau bayaran yang dibuat sebelum perniagaan memulakan operasi
K26
: Ini merupakan belanja atau bayaran yang dibuat sebelum perniagaan memulakan operasi

Month 3 Month 3Month 4 Month 4Month 5 Month 5

Month 6 Month 6 Month 7 Month 7 Month 8 Month 8 Month 9 Month 9

Month 10 Month 10Month 11 Month 11Month 12 Month 12Total Year 1 Total Year 1

Year 2 ToTal Year 2 ToTal Year 2Year 3 Total Year 3 Total Year 3

3. Collection for sales & payment for purchases: COLLECTIONS FOR SALES PAYMENTS FOR PURCHASES In the month of sale 100% In the month of purchase

1 month after sale 0% 1 month after purchase2 months after sale 0% 2 months after purchaseTotal 100% Total

4. Economic life of fixed assets & FIXED ASSETS Econ. Life (yrs) FIXED ASSETS depreciation method: Furniture 5 0

Office Equipment 5 0 Renovation 5 Machine and Equipment - 5 0 Sinage 5 0 - 5 0

5. Increase in working capital (if any): INCREASE IN WORKING CAPITAL (%) Year 2

Year 3

6. Ending stock for raw materials ENDING STOCK OF RAW MATERIALS RM ENDING STOCK OF FINISHED GOODS and finished goods: End of Year 1 End of Year 1

End of Year 2 End of Year 2

DEPRECIATION METHOD (1=straight line, 2=declining balance)

End of Year 3 End of Year 3

7. Rate of taxation (for private limited company): TAX RATE Year 1 28%

Year 2 28%Year 3 28%

8. Business background: BUSINESS LEGAL ENTITY 3 NATURE OF BUSINESS1 = Private Limited Cpmpany (Sdn. Bhd.) 1 = Manufacturing2 = Partnership 2 = Trading3 = Sole Proprietorship 3 = Service

9. Sources of finance: TERMS OF LOAN (if required)Interest rate 5%Loan duration 5Interest payment method* 2* Method: 1 = flat rate 2 = annual rest

TERMS OF HIRE-PURCHASE (if required)Interest rate 5%Hire-purchase duration 5

Click here to allocate the sources of finance

FINANCIAL PLANNING© Ismail Ab.Wahab, MEDEC, UiTM, 2006

1. Projected administrative, marketing and operations expenditure :

OPERATIONS EXPENDITURE

RM

-

PURCHASE PROJECTION - -

\PAYMENTS FOR PURCHASES

0%100%

0%100%

Econ. Life (yrs)

555555

1

RM

3

-

PROJECT IMPLEMENTATION COST & SOURCES OF FINANCE

Project Implementation Cost Sources of Finance

Requirements Cost Loan Hire-Purchase Own Contribution

Fixed Assets Cash Existing F. Assets

Land & Building 0 0 Furniture 0 (1,830) 1,830 Source of finance exceeds cost!Office Equipment 0 (6,824) 6,824 Source of finance exceeds cost!Renovation 0 (3,000) 3,000 Source of finance exceeds cost!0 0 0 Sinage 0 (3,000) 3,000 Source of finance exceeds cost!0 0 0 0 0 0 0 0 0 Machine and Equipment 0 (2,000) 2,000 Source of finance exceeds cost!0 0 0 0 0 0 0 0 0 Working Capital 1 months Administrative 0 (3,937) 3,937 Source of finance exceeds cost!Marketing 0 0 Operations 0 (7,000) 7,000 Source of finance exceeds cost!Pre-Operations & Other Expenditure 0 0 Contingencies 10% 0 0

TOTAL 0 (27,591) 0 27,591 0

CASH FLOW STATEMENT INCOME STATEMENT BALANCE SHEET FINANCIAL PERFORMANCEINPUT

* Kaedah: 1 = kadar tetap Faedah Faedah

2 = atas baki tahunan Pinjaman Sewa Beli

5% 5%

Jangka Masa Jangka Masa

(tahun) (tahun)

5 5

Kaedah*

2

Source of finance exceeds cost!Source of finance exceeds cost!Source of finance exceeds cost! Source of finance exceeds cost! Source of finance exceeds cost! Source of finance exceeds cost! Source of finance exceeds cost!

FINANCIAL PERFORMANCE

ADMINISTRATIVE BUDGET MARKETING BUDGET OPERATIONS BUDGET

Particulars F.Assets Monthly Exp. Others Total Particulars F.Assets Monthly Exp. Others Total Particulars F.Assets

Fixed Assets

Land & Building - - Fixed Assets Fixed Assets

Furniture - - Sinage - - Machine and Equipment 0

Office Equipment - - 0 - - 0 0

Renovation - - 0 - - 0 0

0 - - 0 - - 0 0

Working Capital Working Capital Working Capital

Salary, EPF, SOCSO - - Salary, EPF, SOCSO - - Raw Materials

Office Rental - - Banner - - Carriage Inward & Duty

Utilities - - Advertising - - Salaries, EPF & SOCSO

Stationaries - - Travelling Expenses - - 0

0 - - 0 - - 0

0 - - 0 - - 0

0 - - 0 - - 0

Pre-Operations & Other Expenditure Pre-Operations & Other Expenditure Pre-Operations & Other Expenditure

Other Expenditure - Other Expenditure - Other ExpenditureDeposit (rent, utilities, etc.) - - Deposit (rent, utilities, etc.) - - Deposit (rent, utilities, etc.)Business Registration & Licences - - Business Registration & Licences - - Business Registration & LicencesInsurance & Road Tax for Motor Vehicle - - Insurance & Road Tax for Motor Vehicle - - Insurance & Road Tax for Motor VehicleOther Pre-Operations Expenditure - - Other Pre-Operations Expenditure - - Other Pre-Operations ExpenditureTotal - - - - Total - - - - Total -

* Jangka hayat aset tetap: tahun Anggaran Jualan & Belian

Land & Building tiadaBulan

Jualan Belian

Furniture 5 (RM) (RM)

Office Equipment 5 1 - -

Renovation 5 2 - -

0 5 3 - -

Sinage 5 4 - -

0 5 5 - -

0 5 6 - -

0 5 7 - -

Machine and Equipment 5 8 - -

0 5 9 - -

0 5 10 - -

0 5 11 - -

12 - -

Kaedah susut nilai 1 Jumlah Tahun 1 - -

1=garis lurus, 2=baki berkurangan Jumlah Tahun 2 - -

Jumlah Tahun 3 - -

#NAME? #NAME?#NAME? #NAME?

% kenaikan tahun 2 0% 0% Tahun 1 Tahun 2 Tahun 3

% kenaikan tahun 3 0% 0% Nilai stok (RM)

Bahan mentah### - -

Kutipan Jualan Barang siap ### - -

Bulan semasa 100%

1 bulan selepas jualan 0% Kadar cukai (S### 28% 28%

2 bulan selepas jualan 0%

Jumlah 100% Kenaikan modal k 0% 0%

Bayaran Kepada Pembekal

Bulan semasa 0%

1 bulan selepas belian 100%

2 bulan selepas belian 0%

Jumlah 100%

OPERATIONS BUDGET

Monthly Exp. Others Total

-

-

-

-

- -

- -

- -

- -

- -

- -

- -

-

- -

- -

- -

- -

- - -

0

DEPRECIATION SCHEDULES

Fixed Asset Furniture Fixed Asset Office EquipmentCost (RM) 0 Cost (RM) 0Method Straight Line Method Straight Line

Economic Life (yrs) 5 Economic Life (yrs) 5 Annual Accumulated Annual Accumulated

Year Depreciation Depreciation Book Value Year Depreciation Depreciation

0 - - - 0 - -

1 - - - 1 - -

2 - - - 2 - -

3 - - - 3 - -

4 - - - 4 - -

5 - - - 5 - -

6 - - - 6 - -

7 - - - 7 - -

8 - - - 8 - -

9 - - - 9 - -

10 - - - 10 - -

Fixed Asset Renovation Fixed Asset 0Cost (RM) 0 Cost (RM) 0Method Straight Line Method Straight Line

Economic Life (yrs) 5 Economic Life (yrs) 5 Annual Accumulated Annual Accumulated

Year Depreciation Depreciation Book Value Year Depreciation Depreciation

0 - - - 0 - -

1 - - - 1 - -

2 - - - 2 - -

3 - - - 3 - -

4 - - - 4 - -

5 - - - 5 - -

6 - - - 6 - -

7 - - - 7 - -

8 - - - 8 - -

9 - - - 9 - -

10 - - - 10 - -

Fixed Asset Sinage Fixed Asset 0Cost (RM) 0 Cost (RM) 0Method Straight Line Method Straight Line

Economic Life (yrs) 5 Economic Life (yrs) 5 Annual Accumulated Annual Accumulated

Year Depreciation Depreciation Book Value Year Depreciation Depreciation

0 - - - 0 - -

1 - - - 1 - -

2 - - - 2 - -

3 - - - 3 - -

4 - - - 4 - -

5 - - - 5 - -

6 - - - 6 - -

7 - - - 7 - -

8 - - - 8 - -

9 - - - 9 - -

10 - - - 10 - -

Fixed Asset 0 Fixed Asset 0Cost (RM) 0 Cost (RM) 0Method Straight Line Method Straight Line

Economic Life (yrs) 5 Economic Life (yrs) 5 Annual Accumulated Annual Accumulated

Year Depreciation Depreciation Book Value Year Depreciation Depreciation

0 - - - 0 - -

1 - - - 1 - -

2 - - - 2 - -

3 - - - 3 - -

4 - - - 4 - -

5 - - - 5 - -

6 - - - 6 - -

7 - - - 7 - -

8 - - - 8 - -

9 - - - 9 - -

10 - - - 10 - -

Fixed Asset Machine and Equipment Fixed Asset 0Cost (RM) 0 Cost (RM) 0Method Straight Line Method Straight Line

Economic Life (yrs) 5 Economic Life (yrs) 5

Annual Accumulated Annual AccumulatedYear Depreciation Depreciation Book Value Year Depreciation Depreciation

0 - - - 0 - -

1 - - - 1 - -

2 - - - 2 - -

3 - - - 3 - -

4 - - - 4 - -

5 - - - 5 - -

6 - - - 6 - -

7 - - - 7 - -

8 - - - 8 - -

9 - - - 9 - -

10 - - - 10 - -

Fixed Asset 0 Fixed Asset 0

Cost (RM) 0 Cost (RM) 0Method Straight Line Method Straight Line

Economic Life (yrs) 5 Economic Life (yrs) 5

Annual Accumulated Annual Accumulated

Year Depreciation Depreciation Book Value Year Depreciation Depreciation

0 - - - 0 - -

1 - - - 1 - -

2 - - - 2 - -

3 - - - 3 - -

4 - - - 4 - -

5 - - - 5 - -

6 - - - 6 - -

7 - - - 7 - -

8 - - - 8 - -

9 - - - 9 - -

10 - - - 10 - -

CASH FLOW STATEMENT INCOME STATEMENT BALANCE SHEETINPUT

0 0

DEPRECIATION SCHEDULES LOAN & HIRE-PURCHASE AMMORTISATION SCHEDULES

Office Equipment LOAN REPAYMENT SCHEDULE HIRE-PURCHASE REPAYMENT SCHEDULEAmount -27,591 Amount

Interest Rate 5% Interest Rate

Duration (yrs) 5 Duration (yrs) Method Baki Tahunan

Book Value Year Principal Interest Total Payment Principal Balance Year Principal

- 0 - - (27,591) 0 -

- 1 (5,518) (1,380) (6,898) (22,073) 1 -

- 2 (5,518) (1,104) (6,622) (16,555) 2 -

- 3 (5,518) (828) (6,346) (11,036) 3 -

- 4 0 0 - (11,036) 4 -

- 5 0 0 - (11,036) 5 -

- 6 0 0 - (11,036) 6 -

- 7 0 0 - (11,036) 7 -

- 8 0 0 - (11,036) 8 -

- 9 0 0 - (11,036) 9 -

- 10 0 0 - -11036 10 -

0

Book Value

-

-

-

-

-

-

-

-

-

-

-

0

Book Value

-

-

-

-

-

-

-

-

-

-

-

0

Book Value

-

-

-

-

-

-

-

-

-

-

-

0

Book Value

-

-

-

-

-

-

-

-

-

-

-

0

Book Value

-

-

-

-

-

-

-

-

-

-

-

BALANCE SHEET FINANCIAL PERFORMANCE

0

LOAN & HIRE-PURCHASE AMMORTISATION SCHEDULES

HIRE-PURCHASE REPAYMENT SCHEDULE0

5%

5

Interest Total Payment Principal Balance

- -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

0PRO FORMA CASH FLOW STATEMENT

MONTH Pre-Operations 1 2 3 4 5 6 7 8 9 10 11 12 TOTAL YR 1

CASH INFLOW

Capital (Cash) 27,591 0 0 0 0 0 0 0 0 0 0 0 27,591

Loan (27,591) 0 0 0 0 0 0 0 0 0 0 0 (27,591)

Cash Sales 0 0 0 0 0 0 0 0 0 0 0 0 0

Collection of Accounts Receivable 0 0 0 0 0 0 0 0 0 0 0 0 0

TOTAL CASH INFLOW 0 0 0 0 0 0 0 0 0 0 0 0 0 0

CASH OUTFLOW

Administrative Expenditure

Salary, EPF, SOCSO 0 0 0 0 0 0 0 0 0 0 0 0 0

Office Rental 0 0 0 0 0 0 0 0 0 0 0 0 0

Utilities 0 0 0 0 0 0 0 0 0 0 0 0 0

Stationaries 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0

Marketing Expenditure

Salary, EPF, SOCSO 0 0 0 0 0 0 0 0 0 0 0 0 0

Banner 0 0 0 0 0 0 0 0 0 0 0 0 0

Advertising 0 0 0 0 0 0 0 0 0 0 0 0 0

Travelling Expenses 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0

Operations Expenditure

Cash Purchase 0 0 0 0 0 0 0 0 0 0 0 0 0

Payment of Account Payable 0 0 0 0 0 0 0 0 0 0 0 0 0

Carriage Inward & Duty 0 0 0 0 0 0 0 0 0 0 0 0 0

Salaries, EPF & SOCSO 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0

Other Expenditure 0 0

Pre-Operations

Deposit (rent, utilities, etc.) 0 0 0 0 0 0 0 0 0 0 0 0 0

Business Registration & Licences 0 0 0 0 0 0 0 0 0 0 0 0 0

Insurance & Road Tax for Motor Vehicle 0 0 0 0 0 0 0 0 0 0 0 0 0

Other Pre-Operations Expenditure 0 0 0 0 0 0 0 0 0 0 0 0 0

Fixed Assets

Purchase of Fixed Assets - Land & Building 0 0 0 0 0 0 0 0 0 0 0 0 0

Purchase of Fixed Assets - Others 0 0 0 0 0 0 0 0 0 0 0 0 0

Hire-Purchase Down Payment 0 0 0 0 0 0 0 0 0 0 0 0 0

Hire-Purchase Repayment:

Principal 0 0 0 0 0 0 0 0 0 0 0 0 0

Interest 0 0 0 0 0 0 0 0 0 0 0 0 0

Loan Repayment:

Principal (460) (460) (460) (460) (460) (460) (460) (460) (460) (460) (460) (460) (5,518)

Interest (115) (115) (115) (115) (115) (115) (115) (115) (115) (115) (115) (115) (1,380)

Tax Payable 0 0 0 0 0 0 0 0 0 0 0 0 0

B8
The projected amount of cash flowing into the business
B15
The projected amount of cash flowing out of the business

TOTAL CASH OUTFLOW 0 (575) (575) (575) (575) (575) (575) (575) (575) (575) (575) (575) (575) (6,898)

CASH SURPLUS (DEFICIT) 0 575 575 575 575 575 575 575 575 575 575 575 575 6,898

BEGINNING CASH BALANCE 0 575 1,150 1,724 2,299 2,874 3,449 4,024 4,599 5,173 5,748 6,323 0

ENDING CASH BALANCE 0 575 1,150 1,724 2,299 2,874 3,449 4,024 4,599 5,173 5,748 6,323 6,898 6,898

-

INCOME STATEMENT BALANCE SHEET FINANCIAL PERFORMANCEINPUT

B59
the difference between cash inflows and outflows

0PRO FORMA CASH FLOW STATEMENT

YEAR 2 YEAR 3

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

(5,518) (5,518)

(1,104) (828)

0 0

B4
Pro forma cash flow statement refers to the projected statement of cash inflow and outflow throughout the planned period

(6,622) (6,346)

6,622 6,346

6,898 13,520

13,520 19,866

© Ismail Ab.Wahab

0

0 0

0

PRO-FORMA INCOME STATEMENT

Year 1 Year 2

Sales 0 0

Less: Cost of Sales

Opening stock

Purchases 0 0

Less: Ending Stock

Carriage Inward & Duty 0 0

Gross Profit

Less: Enpenditure

Administrative Expenditure 0 0

Marketing Expenditure 0 0

Other Expenditure 0 0

Business Registration & Licences 0

Insurance & Road Tax for Motor Vehicle 0 0

Other Pre-Operations Expenditure 0 0

Interest on Hire-Purchase 0 0

Interest on Loan (1,380) (1,104)

Depreciation of Fixed Assets 0 0

Operations Expenditure 0 0

Total Expenditure (1,380) (1,104)

Net Profit Before Tax 1,380 1,104

Tax 0 0

Net Profit After Tax 1,380 1,104

Accumulated Net Profit 1,380 2,483

© Ismail Ab.Wahab

INPUT CASH FLOW STATEMENT BALANCE SHEET

0

0

0

PRO-FORMA INCOME STATEMENT

Year 3

0

0

0

0

0

0

0

0

0

(828)

0

0

(828)

828

0

C26
pro forma income statement shows the financial performance (profit or loss) of the business for the planned period

828 3,311

BALANCE SHEET FINANCIAL PERFORMANCE

0

PRO-FORMA BALANCE SHEET

Year 1 Year 2

ASSETS

Non-Current Assets (Book Value)

Land & Building 0 0

Furniture 0 0

Office Equipment 0 0

Renovation 0 0

0 0 0

Sinage 0 0 0 0 0 0 0 0

0 0 0

Machine and Equipment 0 0

0 0 0

0 0 0

0 0 0

Other Assets

Deposit 0 0

0 0

Current Assets

Stock of Raw Materials 0 0Stock of Finished Goods 0 0

Accounts Receivable 0 0

Cash Balance 6,898 13,520

6,898 13,520

TOTAL ASSETS 6,898 13,520

Owners' Equity

Capital 27,591 27,591

Accumulated Profit 1,380 2,483

28,971 30,074

Long-Term Liabilities

Loan Balance (22,073) (16,555)

Hire-Purchase Balance 0 0

(22,073) (16,555)

Current Liabilities

Accounts Payable 0 0

TOTAL EQUITY & LIABILITIES 6,898 13,520

INPUT CASH FLOW STATEMENT INCOME STATEMENT

C6
Assets are the economic resources of the business that are expected to be of benefit in the future
C8
Non-current assets are fixed assets and other assets that are usually held by the company to produce products or services
C26
Current assets are short-term assets that can be converted into cash within a year
C35
Owners’ equity refers to the original capital contributions from the owners or shareholders in terms of cash or assets plus the accumulated amount of net profit
C39
Non-current or long-term liabilities refer to the long-term obligations of the business that mature in a period of more than one year
C43
Current liabilities refer to the short-term obligations of the business that mature within a period of less than a year

0

PRO-FORMA BALANCE SHEET

Year 3

0 0

0

0

0

0

0 0

0

0

0 0 0

0

0

00

0

19,866

19,866

19,866

27,591 3,311

30,902

(11,036)

0

(11,036)

0

19,866

INCOME STATEMENT FINANCIAL PERFORMANCE

B3
Pro forma balance sheet shows the financial position of the business at a specific point in time in terms of assets owned and how those assets are financed

0

FINANCIAL RATIO ANALYSIS Year 1 Year 2

LIQUIDITY

Current Ratio #DIV/0! #DIV/0!Quick Ratio (Acid Test) #DIV/0! #DIV/0!

EFFICIENCY

Inventory Turnover #VALUE! #VALUE!

PROFITABILITY

Gross Profit Margin #VALUE! #VALUE!Net Profit Margin #DIV/0! #DIV/0!Return on Assets 20.00% 8.16%Return on Equity 4.76% 3.67%

SOLVENCYDebt to Equity -76.19% -55.05%Debt to Assets -320.00% -122.45%Time Interest Earned (2) (2)BREAK-EVEN ANALYSIS

CASH FLOW STATEMENTINPUT INCOME STATEMENT

D6
Liquidity ratios measure the ability of the business to pay its monthly bills
E7
Current ratio measures the business’ ability to generate cash to meet its short-term obligations
E8
Quick ratio measures the extent to which current liabilities are covered by liquid assets
D10
Efficiency ratios measure how efficient the business uses its assets to generate sales
E11
Inventory turnover (or stock turnover) measures the number of times inventories have been converted into sales and indicates how liquid the inventory is
D13
Profitability ratios are important indicators of the business’ financial performance
E14
Gross profit margin shows the business’ ability to pay its operating and other expenses
E15
The profit margin measures how much profit a business makes for every ringgit it generates in revenue
E16
Return of assets measures the overall return that the business is able to make on its assets
E17
Return on equity measure how much profit a business generates with the money that the owner has invested
D19
Solvency ratios measure the degree of financial risk that the business faces
E20
Debt to equity ratio indicates what proportion of equity and debt that the company is using to finance its assets
E21
Debt to asset ratio measures the percentage of the business’ assets financed by creditors relative to the percentage financed by the entrepreneur
E22
Times interest earned ratio indicates the extent of which earnings are available to meet interest payments

0

FINANCIAL RATIO ANALYSISYear 3

#DIV/0!#DIV/0!

#VALUE!

#VALUE!#DIV/0!4.17%2.68%

-35.71%-55.56%

(2)

BALANCE SHEETINCOME STATEMENT

FINANCIAL RATIOS

1 2 3

0

1

1

Current Ratios

Year

Ra

tio

1 2 3

0

1

1

Quick Ratios

Year

Ra

tio

1 2 3

0

1

1

Inventory Turnover

Year

Tim

es

1 2 3

0.00%

10.00%

20.00%

30.00%

40.00%

50.00%

60.00%

70.00%

80.00%

90.00%

100.00%

Gross Profit Margin

Year

Perc

ent

1 2 3

0.00%

10.00%

20.00%

30.00%

40.00%

50.00%

60.00%

70.00%

80.00%

90.00%

100.00%

Net Profit Margin

Year

Perc

ent

1 2 3

0.00%

5.00%

10.00%

15.00%

20.00%

25.00%

Return on Assets

Year

Perc

ent

1 2 3

0.00%

1.00%

2.00%

3.00%

4.00%

5.00%

6.00%

Return on Equity

Year

Perc

ent

1 2 3

-80%

-70%

-60%

-50%

-40%

-30%

-20%

-10%

0%

Debts to Equity

Row 134

Year

Perc

ent

#DIV/0! #DIV/0! #DIV/0!#DIV/0! #DIV/0! #DIV/0!

#VALUE! #VALUE! #VALUE!

#VALUE! #VALUE! #VALUE!#DIV/0! #DIV/0! #DIV/0!20.00% 8.16% 4.17%

4.76% 3.67% 2.68%

-76% -55% -36%-320% -122% -56%

-2 -2 -2

1 2 3

0.00%

1.00%

2.00%

3.00%

4.00%

5.00%

6.00%

Return on Equity

Year

Perc

ent

1 2 3

-80%

-70%

-60%

-50%

-40%

-30%

-20%

-10%

0%

Debts to Equity

Row 134

Year

Perc

ent

1 2 3

-350%

-300%

-250%

-200%

-150%

-100%

-50%

0%

Debts to Assets

Year

Perc

ent

1 2 3

-3

-2

-1

0

Times Interest Earned

Year

Tim

es

FINANCIAL RATIOS

1 2 3

0

1

1

Quick Ratios

Year

Ra

tio

1 2 3

0.00%

10.00%

20.00%

30.00%

40.00%

50.00%

60.00%

70.00%

80.00%

90.00%

100.00%

Gross Profit Margin

Year

Perc

ent

1 2 3

0.00%

5.00%

10.00%

15.00%

20.00%

25.00%

Return on Assets

Year

Perc

ent

1 2 3

-80%

-70%

-60%

-50%

-40%

-30%

-20%

-10%

0%

Debts to Equity

Row 134

Year

Perc

ent

1 2 3

-80%

-70%

-60%

-50%

-40%

-30%

-20%

-10%

0%

Debts to Equity

Row 134

Year

Perc

ent

1 2 3

-3

-2

-1

0

Times Interest Earned

Year

Tim

es

top related

Ent300 module10
Business
Ent300 module03
Business
ENT300 Assignment (Chelyu One Stop)
Education
Spreadsheet functions in Google Spreadsheet
Documents
Spreadsheet Server for use with PeopleSoft - Release V12...
Documents
Ent300 - December 2014
Documents
Spreadsheet Ver2.0 Eng 1-1 Spreadsheet Application Overview....
Documents
Ent300 Module11
Business
Ent300 module01
Business
UNIVERSITI TEKNOLOGI MARA SENARAI · PDF file30 30...
Documents
ENT300 Chapter 1
Documents
ENT300 Bread & Buns Presentation
Business
FUNDAMENTALS OF ENTREPRENEURSHIP (ENT300) DIPLOMA …
Documents
Ent300 module07
Business
Ent300 module06
Business
Ent300 Module09
Business