Financial Model
Financial Model
Financial Model
INCOME
Revenue from Operations 3,130 3,935 4,606
Other Income 7 9 5
Total Revenue 3,137 3,944 4,611
EXPENSES
Cost Of Materials Consumed 726 850 979
Purchase Of Stock-In Trade 202 235 271
Changes In Inventories Of FG,WIP And Stock-In Trade -42 -92 -211
Employee Benefit Expenses 623 747 906
Finance Costs 3 18 27
Depreciation And Amortisation Expenses 105 115 157
Other Expenses 979 1,322 1,481
5,393
10
5,403
1,185
266 COGS
-194
886 993 1039 1257
1,051
16
183
1,527
4,035
1,368
253
1,115
ABC Company Limited
ASSETS
NON-CURRENT ASSETS
Tangible Assets 927 1098 1525 3971
Intangible Assets 63 56 27 0
Capital Work-In-Progress 911 1341 1574 0
Intangible Assets Under Development 99 210 272 0
Fixed Assets 2000 2706 3398 3971
Non-Current Investments 42 49 18 49
Other Non-Current Assets 75 65 111 111
Total Non-Current Assets 2116 2820 3526 4131
CURRENT ASSETS
Current Investments 0 0 0 187
Inventories 734 967 1188 1486
Trade Receivables 526 489 865 349
Cash And Cash Equivalents 90 206 81 106
OtherCurrentAssets 475 296 330 450
Total Current Assets 1825 1958 2463 2578
Total Assets 3941 4778 5989 6709
- - - -
97.1 70.77 86.7 89.73 Provision + DTL
Assumptions
P&L Assumptions
Revenue
Less : COGS
Gross Profit =D33-D34
Less : Expenses
Employee Costs 623
Other Expenses 979
Total Expenses =SUM(D38:D39)
EBITDA =D35-D40
Other Income 7
Depreciation 105
Finance Costs 3
Balance Sheet
Non Current Assets
Tangible Assets 927
Intangible Assets 63
Capital Work in Progress 911
Intangible Assets Under Development 99
Total Fixed Assets =SUM(D58:D61)
Current Assets
Inventory 734
Receivables 526
Cash / Bank 90
Current Investments -
Other Current Assets 475
Total Current Assets =SUM(D70:D74)
Current Liabilities
Short Term Borrowings 208
Payables 759
Other Current Liabilities 156
Shareholders Funds
Equity Share Capital 38
Reserves and Surplus 2,182
Total Shareholders Funds =SUM(D92:D93)
Changes in WC items
Inventory
Receivables
Other current assets
Payables
Other Current Liabilities
Other Non Current Assets
Provisions
Net Change in WC
Less : Taxes
Net Change
Closing Balance
PPE
Opening
Add : Additions
Less : Sold off
Less : Depreciation
Closing Balance
Debt
Opening
Add / Less : Loans Facility Availed / Repayment
Closing Balance
Finance Costs
Historical Period
31-Mar-19 31-Mar-20 31-Mar-21
9 5 10
115 157 183
18 27 16
49 18 49
65 111 111
429 861 0
644 626 669
416 265 612
38 38 39
2,681 3,182 5,088 Add Current Year Profit
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