Profit and Loss Account

Year 1 Year 2 Year 3

Sales Revenue 13,739.70 14,954.90 16,325.90
Cost of Goods Sold 7,624.30 8,367.90 9,165.40
Materials 3,812.15 4,183.95 4,582.70
Labour 2,287.29 2,510.37 2,749.62
Overheads 1,524.86 1,673.58 1,833.08
Gross Profit 6,115.40 6,587.00 7,160.50
Sales & General Admin Expenses 4,221.70 4,477.80 5,028.70
Profit Before Interest and Tax 1,893.70 2,109.20 2,131.80
Interest 33.90 32.40 68.10
Profit Before Tax 1,859.80 2,076.80 2,063.70
Tax 648.2 749.6 708.4
Profit After Tax (Net Profit) 1,211.60 1,327.20 1,355.30
Dividends 541.00 527.00 509.00
Retained Earnings 670.60 800.20 846.30
Year 4 Year 5
18,627.00 19,176.10
10,239.60 10,571.70
5,119.80 5,285.85
3,071.88 3,171.51
2,047.92 2,114.34
8,387.40 8,604.40
5,953.70 6,149.60
2,433.70 2,454.80
69.20 98.00
2,364.50 2,356.80
619.5 469.8
1,745.00 1,887.00
504.00 491.00
1,241.00 1,396.00
 Year 1 Year 2 Year 3 Year 4 Year 5
Inventory 1,811.10 2,076.70 2,121.90 2,438.40 2,357.00
Accounts Receivable 2,262.10 2,395.90 2,494.70 2,795.30 2,883.90
Other Current Assets 6,802.10 7,678.20 8,449.30 9,196.20 10,260.90
Total Current Assets 10,875.30 12,150.80 13,065.90 14,429.90 15,501.80
Total Fixed Assets 2,442.50 2,510.60 2,611.80 3,603.40 3,515.60
Total assets 13,317.80 14,661.40 15,677.70 18,033.30 19,017.40
Owners Funds 5,644.20 6,285.20 7,025.40 7,825.30 8,692.80
Current Liabilities 1,999.20 2,623.30 2,584.00 3,321.50 3,277.00
Longterm Liabilities 1,150.20 961.10 1,078.90 1,295.90 1,279.80
Total Liabilities 3,149.40 3,584.40 3,662.90 4,617.40 4,556.80
 Sales/FA
Year 1 5.63
Year 2 5.96
Year 3 6.25
Sales to Assets Year 4 5.17
Year 1 1.03 Year 5 5.45
Year 2 1.02
Year 3 1.04
Year 4 1.03
ROTA Year 5 1.01
Year 1 14%
Year 2 14%
Year 3 14%
Year 4 13%
Year 5 13% Margin on Sales
Year 1 14%
Year 2 14%
Year 3 13%
Year 4 13%
Year 5 13% Materials / Sales
Year 1 28%
Year 2 28%
Year 3 28%
Year 4 27%
Year 5 28%
 Sales/Inventory Sales/AR Sales/Other
Year 1 7.59 Year 1 6.07 Year 1 2.02
Year 2 7.20 Year 2 6.24 Year 2 1.95
Year 3 7.69 Year 3 6.54 Year 3 1.93
Year 4 7.64 Year 4 6.66 Year 4 2.03
Year 5 8.14 Year 5 6.65 Year 5 1.87

Labour / Sales Overhead / Sales SG & A / Sales

Year 1 17% Year 1 11% Year 1 31%
Year 2 17% Year 2 11% Year 2 30%
Year 3 17% Year 3 11% Year 3 31%
Year 4 16% Year 4 11% Year 4 32%
Year 5 17% Year 5 11% Year 5 32%
 PAT
Year 1 1,211.60
Year 2 1,327.20
Year 3 1,355.30
Year 4 1,745.00
ROE Year 5 1,887.00
Year 1 21%
Year 2 21%
Year 3 19%
Year 4 22%
Year 5 22% Owners Funds
Year 1 5,644.20
Year 2 6,285.20
Year 3 7,025.40
Year 4 7,825.30
Year 5 8,692.80
 Leverage Ratio
Year 1 2.36
Year 2 2.33
Year 3 2.23
Year 4 2.30
Year 5 2.19
X
Alternative Calculation Sales to Asset
Year 1 1.03
Year 2 1.02
ROE Year 3 1.04
Year 1 21% Year 4 1.03
Year 2 21% Year 5 1.01
Year 3 19% X
Year 4 22% Profit Margin
Year 5 22% Year 1 9%
Year 2 9%
Year 3 9%
Year 4 10%
Year 5 10%
X
Debt Burden
Year 1 97%
Year 2 98%
Year 3 95%
Year 4 96%
Year 5 95%