Scribd Logo
Upload

Welcome to Scribd!

  • 37 views

    Cash Flow and Ratios

    Uploaded by

    Anindya Basu
    The balance sheet shows the company's financial position as of December 2019 and 2020. Total assets increased from $3,373 to $3,588 with fixed assets in the form of net plant and equipment rising from $2,731 to $2,880. Total liabilities decreased from $1,074 to $997 with long term debt declining from $531 to $457. Owner's equity rose from $2,299 to $2,591 with retained earnings increasing from $1,799 to $2,041. The income statement for 2020 shows net income of $363 on sales of $2,311. Several profitability, liquidity, efficiency and leverage ratios are calculated for 2019 and 2020

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd

    Cash Flow and Ratios

    Uploaded by

    Anindya Basu
    37 views8 pages
    The balance sheet shows the company's financial position as of December 2019 and 2020. Total assets increased from $3,373 to $3,588 with fixed assets in the form of net plant and equipment rising from $2,731 to $2,880. Total liabilities decreased from $1,074 to $997 with long term debt declining from $531 to $457. Owner's equity rose from $2,299 to $2,591 with retained earnings increasing from $1,799 to $2,041. The income statement for 2020 shows net income of $363 on sales of $2,311. Several profitability, liquidity, efficiency and leverage ratios are calculated for 2019 and 2020

    Original Description:

    Original Title

    Cash flow and Ratios

    Copyright

    © © All Rights Reserved

    Available Formats

    XLSX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    The balance sheet shows the company's financial position as of December 2019 and 2020. Total assets increased from $3,373 to $3,588 with fixed assets in the form of net plant and equipment rising from $2,731 to $2,880. Total liabilities decreased from $1,074 to $997 with long term debt declining from $531 to $457. Owner's equity rose from $2,299 to $2,591 with retained earnings increasing from $1,799 to $2,041. The income statement for 2020 shows net income of $363 on sales of $2,311. Several profitability, liquidity, efficiency and leverage ratios are calculated for 2019 and 2020

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    37 views8 pages

    Cash Flow and Ratios

    Uploaded by

    Anindya Basu
    The balance sheet shows the company's financial position as of December 2019 and 2020. Total assets increased from $3,373 to $3,588 with fixed assets in the form of net plant and equipment rising from $2,731 to $2,880. Total liabilities decreased from $1,074 to $997 with long term debt declining from $531 to $457. Owner's equity rose from $2,299 to $2,591 with retained earnings increasing from $1,799 to $2,041. The income statement for 2020 shows net income of $363 on sales of $2,311. Several profitability, liquidity, efficiency and leverage ratios are calculated for 2019 and 2020

    Copyright:

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

    Balance Sheet

    Dec 2004 Dec 2005


    Cash 113000 9490
    Receivable 69500 139530
    Inventory - RM 55000 75450
    Inventory - FG 104680
    Prepaid Insurance 65000

    PPE 212500 1120000


    Acc Dep (10625) (56000)
    Land 250000
    Patent 100000 75000
    539375 1783150

    Taxes Payable 10900 9950


    Short term debt 200000
    Deferred Taxes 26730
    Notes Payable (10%) 425000
    LT Debt (10%) 510000
    Dividends payable 10000 12000
    Common Stock 500000 500000
    Retained Earnings 18475 125470
    Treasury Stock (26000)
    539375 1783150

    Income Statement
    Sales 754500 1886250

    Material (195000) (452700)


    Labor (275000) (660000)
    Rent (50000) (25000)
    Utilities (30000) (82000)
    Depreciation (10625) (61625)
    Gross Margin 193875 604925
    Advertising (22500) (70000)
    R&D (63250)
    Insurance (32500)
    Amortization of patent (25000) (25000)
    S&D expenses (75000) (195750)
    Gain on sale of Equip 24250
    Interest expense (750) (58750)
    Prototypes (23750)
    Legal fees (7500)
    Income before taxes 39375 183925
    Income taxes (10900) (64930)
    Net Income 28475 118995
    Cash Flow Statement of Chemalit for the Year 2005 (Indirect Method)
    Operating Activity
    Profit before taxes 183925
    Adj: Non- Cash expenses
    Depreciation 61625
    Amortozation of patent 25000
    Adj: Non- Operating expenses
    Interest 58750
    Gain on sale of equipment -24250
    Operating cash flow before adj for WC 305050
    Adj: Changes in WC
    Increase in AR -70030
    Increase in RM -20450
    Increase in FG -99680
    Increase in Prepaid Insurance -65000
    Operating cash flow before taxes 49890
    Taxes paid -39150
    Cash from operating activity

    Investing Activing
    Land and Building Purchased -425000
    Machinary purchased -520000
    Sale of old Machines 215500
    Cash flow from Investing Activities

    Financing Activity
    Dividend paid -10000
    Short term loan 200000
    Long Term loan 510000
    Share buyback -26000
    Interest paid -58750
    Cash flow from financing activity
    Net casf flow

    OP.Cash
    net cash flow
    Cl.cash
    CA Increased Outflow
    CA Decreased Inflow
    CL Inceased Inflow
    CL Decreased outflow

    OP.Payable 10900
    10740 Current year tax 64930
    75830
    Taxes paid 39150
    Cl.payable 36680

    -729500

    615250
    -103510

    113000
    -103510
    9490
    Balance Sheet
    2019 2020
    Current Assets
    Cash 84 98
    Accounts Receivable 165 188
    Inventory 393 422
    Total current assets 642 708
    Fixed Assets
    Net plant and equipment 2731 2880

    Total Assets 3373 3588

    Ratios
    Liquidity Ratio's 2019 2020
    Current Ratio
    Quick Ratio

    Profitability Ratio's
    Net Profit Margin
    Operating Margin
    Return on equity
    Return on Asset
    Return on Investment

    Leverage Ratio's
    Debt: Equity
    Debt: Assets

    Turnover Ratio's (Efficiency)


    Inventory Turnover
    Receivables Turnover
    Asset Turnover

    Coverage Ratio's
    Interest Coverage
    Debt Service Coverage

    Dupont Analysis
    2019 2020
    Current Liabilities
    Accounts Payable 312 344
    Notes payable 231 196
    Total current liabilities 543 540
    Long term Debt 531 457
    Owner's equity
    Paid-up capital 500 550
    Retained Earnings 1799 2041
    Total S.H.E 2299 2591
    Total Liabilities & Equity 3373 3588
    Income Statement for the year
    ended Dec-2020
    2020
    Sales 2311
    Costs - COGS 1344
    Depreciation 276
    EBIT 691
    Interest 141
    EBT 550
    Taxes (34%) 187
    Net Income 363
    Dividends 121
    Addition to RE 242
    Profitability Ratios
    Liquidity Ratios
    Efficiency Ratios
    Investment Ratio
    Solvancy Ratios
    Coverage Ratio

    Profitability Ratios
    Net profit Ratio net income /net sales
    EPS net income / no of outstanding shares
    P/E ratio MP/ESP
    Gross profit Ratio GP/Sales
    Operating Profit ratio operating profit/Sales

    Liquidity Ratios
    Current Ratio CA/CL 2 times Liquidity Vs Profitability Cash 50000
    4 times No A/R 60000
    QR QA/CL Stock 100000
    CA 210000
    Stock CR 2.333333
    QR 1.222222
    WC 120000

    Av.InventoITR
    Efficiency Ratios A 1200000 100000 12
    Inventory Turnover Ratio COGS/Av.Inventory B 1200000 200000 6
    Receivables Turnover Ratio Credit Sales/Av.A.R
    Payable turnover ratio Credit purchase/av.A A 600000 50000 12
    Assets turover ratio sales /total assets B 600000 80000 7.5

    A 5000 25000 0.200


    B 7000 50000 0.140

    Payable turnover ratio PTR


    A 500000 40000 12.5
    B 500000 60000 8.333333
    GP 60% GP/Sales
    OP 40% OP/Sales
    NP 15% NP/Sales

    A/P 60000
    other CL 30000
    CL 90000

    IT period IT period
    1 month 30 days JIT
    2 months 60 days

    1 month
    1.6 month

    PT period
    0.96
    1.44

    You might also like