097658 M I B P C2009 Business Plan Financials Template
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Financial Templates 1 Table F1 Financial Projections 2 3 4 Glossary of financial terms within the company's qualified activities. Sales are further classified as Local ( all forms of revenue in Malaysia) and/or Export (all forms of revenue from overseas ) the prescribed period to support the qualified activities. { Formula : Net operating cash flow = Total cash inflow - Total cash outflow } company's qualified activities. It is a component of Current Assets. or services on terms that allow delivery prior to the collection of cash. It is a component of Current Assets. continuing basis for the company's qualified activities. They are the sums of the following categories; Liquid Assets, Trade Debtors, Stocks, Prepayments and Other Current Assets. the qualified activities. They include assets such as ; Land, Building, Machinery & Equipment, Funiture & Fixtures, Leasehold Improvements and other related assets. operations, expansions or development of the qualified activities. operations, expansions or development of the qualified activities. activities. activity on either a full time or part time basis. associated with the project. attributable to research and development. (a) Utilities, publications, office stationery, equipment maintenance directly attributable to the project's research and development activities. (b) Local travel essential to the project e.g. costs for travel to related research projects, for consultati with other experts in the field being studied. (c ) Training, Seminar & Workshop (Local/Overseas) costs incurred that are directly related to the R&D activity. Share Capital, Share Premium Account, Capital Reserves, Reserves and Retained Earnings. Table F2 Breakdown of Revenue - The table is to show the source of revenue generation for the company. The revenue stream/s should be the same as the company's proposed activities described in the business plan. Table F3 R&D expenses - Please note that the underlying assumption used on the treatment of these expenses is such that the Hardware and Software acquisition for the purpose of Research and Development works will be capitalised in the Balance Sheet and subsequently amortised every year. The other R&D expenses as stipulated in Table F3 will be written-off completely in the Profit and Loss during the year they incurred. Table F4 Past Financial Performance - For the company that has been in operation for more than 1 year, please provide the audited Sales and the Profit before Tax figures. 1. Sales are defined as proceeds which is derived from the provision of goods and/or services falling 2. Net profit (loss) before tax is defined as profit or loss on qualified MSC activities before taxation. 3. Net Operating cash flow is defined as the net amounts of cash flowing in and out of business during 4. Liquid Assets is defined as cash or bank balance and is a component of Current Assets. 5. Stocks is defined as the goods and materials a company purchases to re-sell at a profit for the 6. Trade Debtors is defined as receivables that arise as a result of the process of selling inventory 7. Current Assets are those which matures in less than one year and are intended for use on a 8. Fixed Assets represent the use of cash to purchase physical assets whose life exceeds one year for 9. Current Liabilities is defined as short term financial resources acquired for the use and support of 10. Long-term Liabilities is defined as long term financial resources acquired for the use and support of 11. Paid-up-capital is defined as cash injection by shareholders into the company to support the qualified 12. Research & Development refers to contribution towards the development of the activities. * R&D staff salaries relates to foreign and local employees or contract staff actually performing the R&D * Technology Acquisition - Hardware relates to costs of capital expenditure which are directly * Technology Acquisition - Software relates to direct costs of items or materials which are directly * Prototypes includes directs costs of constructing, assembling, or re-working prototype units. * Consumables / Incidental Costs. These costs includes:- 13. Networth comprises of shareholder's investments into the company which refers to the sum of
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Transcript of 097658 M I B P C2009 Business Plan Financials Template
Financial Templates
1 Table F1 Financial Projections
2
3
4
Glossary of financial terms
within the company's qualified activities. Sales are further classified as Local ( all forms of revenue in Malaysia) and/or Export (all forms of revenue from overseas )
the prescribed period to support the qualified activities. { Formula : Net operating cash flow = Total cash inflow - Total cash outflow }
company's qualified activities. It is a component of Current Assets.
or services on terms that allow delivery prior to the collection of cash. It is a component of Current Assets.
continuing basis for the company's qualified activities. They are the sums of the following categories; Liquid Assets, Trade Debtors, Stocks, Prepayments and Other Current Assets.
the qualified activities. They include assets such as ; Land, Building, Machinery & Equipment, Funiture & Fixtures, Leasehold Improvements and other related assets.
operations, expansions or development of the qualified activities.
operations, expansions or development of the qualified activities.
activities.
activity on either a full time or part time basis.
associated with the project.
attributable to research and development.
(a) Utilities, publications, office stationery, equipment maintenance directly attributable to the project'sresearch and development activities.
(b) Local travel essential to the project e.g. costs for travel to related research projects, for consultation with other experts in the field being studied.
(c ) Training, Seminar & Workshop (Local/Overseas) costs incurred that are directly related to the R&D activity.
Share Capital, Share Premium Account, Capital Reserves, Reserves and Retained Earnings.
Table F2
Breakdown of Revenue - The table is to show the source of revenue generation for the company. The revenue stream/s should be the same as the company's proposed activities described in the business plan.
Table F3
R&D expenses - Please note that the underlying assumption used on the treatment of these expenses is such that the Hardware and Software acquisition for the purpose of Research and Development works will be capitalised in the Balance Sheet and subsequently amortised every year. The other R&D expenses as stipulated in Table F3 will be written-off completely in the Profit and Loss during the year they incurred.
Table F4
Past Financial Performance - For the company that has been in operation for more than 1 year, please provide the audited Sales and the Profit before Tax figures.
1. Sales are defined as proceeds which is derived from the provision of goods and/or services falling
2. Net profit (loss) before tax is defined as profit or loss on qualified MSC activities before taxation.
3. Net Operating cash flow is defined as the net amounts of cash flowing in and out of business during
4. Liquid Assets is defined as cash or bank balance and is a component of Current Assets.
5. Stocks is defined as the goods and materials a company purchases to re-sell at a profit for the
6. Trade Debtors is defined as receivables that arise as a result of the process of selling inventory
7. Current Assets are those which matures in less than one year and are intended for use on a
8. Fixed Assets represent the use of cash to purchase physical assets whose life exceeds one year for
9. Current Liabilities is defined as short term financial resources acquired for the use and support of
10. Long-term Liabilities is defined as long term financial resources acquired for the use and support of
11. Paid-up-capital is defined as cash injection by shareholders into the company to support the qualified
12. Research & Development refers to contribution towards the development of the activities.
* R&D staff salaries relates to foreign and local employees or contract staff actually performing the R&D
* Technology Acquisition - Hardware relates to costs of capital expenditure which are directly
* Technology Acquisition - Software relates to direct costs of items or materials which are directly
* Prototypes includes directs costs of constructing, assembling, or re-working prototype units.
* Consumables / Incidental Costs. These costs includes:-
13. Networth comprises of shareholder's investments into the company which refers to the sum of
Assessment Report / document.xls Printed on 04/14/2023 at 01:50:54 2 of 11
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F1 : FINANCIAL PROJECTIONS
Year 2005 2006 2007
10 40 90
90 160 210
Total Sales 100 200 300
Net profit (loss) before tax 3,265 5,789 25,815
Net operating cash flow 45 152 236
Assets 9,879 14,830 34,719
Liabilities 6,688 5,855 23
Paid-up-Capital 50 50 50
70 140 210
9,999 14,952 34,932
F2 : Breakdown of Sales
Item * 2005 2006 2007
Content Edition/Enhancement 0 0 0 Interractive Services 0 0 0 E-Commerce 100 200 300 Software Integration 0 0 0 Website Development Income 0 0 0 Hosting Fees 0 0 0 i-directory listing 0 0 0 Sale of Portals 0 0 0 Fulfillment charges 0 0 0 Licensing 0 0 0 Subscription 0 0 0 Transaction Fee 0 0 0 Advertisement 0 0 0 Data Centre Management 0 0 0 Call Centre Management 0 0 0 System Intergration and Testing 0 0 0 Others :- 0 0 0 Others :- 0 0 0
Total 100 200 300
F3 : Breakdown of Research & Development
Item * 2005 2006 2007R&D staff salaries **--R&D Electronic Engineers 0 0 0 --R&D Embedded Software Engineers 0 0 0 --R&D Software Engineer 0 0 0 --R&D Quality & Security Engineer 0 0 0 --Chief Designer 0 0 0 --Web Designer 10 20 30 --Web Engineer 0 0 0 --Linguists 0 0 0 --Language Translators 0 0 0 --Content Developers 0 0 0 --Others:-(please specify) 0 0 0
Sub-total 10 20 30
14% 14% 14%Technology acquisitions - Hardware--Computer Servers 0 0 0 --Personal Computers 0 0 0 --ISDN Lines Connection 10 20 30 --Workstations Hardware & Accessories 0 0 0 --Furniture & Fittings 0 0 0 --Others:-(please specify) 0 0 0
Sub-total 10 20 30
14% 14% 14%Technology acquisitions - Software--Software Licencing for Windows NT 0 0 0 --Software for Hardware Development 10 20 30 --Design Tools 0 0 0 --Others:-(please specify) 0 0 0
Sub-total 10 20 30
14% 14% 14%Prototypes--Content & Design Fee 0 0 0 --Mould Making 0 0 0 --Prototyping Costs 10 20 30 --Others:-(please specify) 0 0 0
Sub-total 10 20 30
14% 14% 14%Consumables / Incidental Costs 10 20 30
14% 14% 14%Patenting & Copyrights 10 20 30
14% 14% 14%
10 20 30 14% 14% 14%
Grand Total 70 140 210
Sales (Local)
Sales (Exports)
R&D Investment ( at cost)
Networth ( cumulative )
Others:-(please specify)
Assessment Report / document.xls Printed on 04/14/2023 at 01:50:54 3 of 11
F4 : PAST PERFORMANCE
Past Perfomance 2001 2002 2003Sales 0 0 0
Profit/Loss before tax 0 0 0
3 Year Ruling - Threshold is set at #DIV/0!
Total Sales 600 Total R&D 420 Percentage of R&D over Sales 1 Tax Loss 124,530 OpEx 120 CapEx 207 Total Export 460
RATIO ANALYSIS 2004 2005 2006
Profitibility:Gross profit 100% 100% 100%Net profit 3265% 2894% 8605%Return on capital employed 34% 40% 74%
Asset turnover (times) 0.0 0.0 0.0
Liquidity:Current ratio ( xx : 1) 9,462 7,257 11,501 Quick ratio/Acid test ratio ( xx : 1) 9,462 7,257 11,501
Financing:Gearing ratio ( xx : 1) 2.0 0.6 0.0 Interest cover ( times) 2,799.1 3,618.8 14,342.9
Investment:Earnings per share (RM) 65.29 115.77 516.31
Return on shareholders’ funds 99% 64% 74%
Dividend cover ( times ) 1632.25 2894.2555555556 12907.6925925926ROI 34% 40% 74%
Company Name:
F1 : FINANCIAL PROJECTIONS (RM)
Year 2005 2006 2007
10 40 90
90 160 210
Total Sales 100 200 300
Net profit (loss) before tax 3,265 5,789 25,815
Net operating cash flow 45 152 236
Liquid Assets 9,442 14,480 34,452
0 0 0
Trade Debtors 20 33 50
Current Assets 9,462 14,513 34,502
417 317 217
Current Liablities 1 2 3
Long-Term Liabilities 6,687 5,853 20
Paid-up-Capital 50 50 50
70 140 210
9,999 14,952 34,932
F2 : Breakdown of Sales (RM)
Item * 2005 2006 2007
Content Edition/Enhancement
Interractive ServicesE-Commerce 100 200 300 Software IntegrationWebsite Development IncomeHosting Feesi-directory listingSale of PortalsFulfillment chargesLicensingSubscriptionTransaction FeeAdvertisementData Centre ManagementCall Centre ManagementSystem Intergration and TestingOthers :-Others :-
Total 100 200 300
F3 : Breakdown of Research & Development (RM)
Item * 2005 2006 2007
R&D staff salaries **--R&D Electronic Engineers--R&D Embedded Software Engineers--R&D Software Engineer--R&D Quality & Security Engineer--Chief Designer--Web Designer 10 20 30 --Web Engineer--Linguists--Language Translators--Content Developers
Sub-total 10 20 30 Technology acquisitions - Hardware--Computer Servers--Personal Computers--ISDN Lines Connection 10 20 30 --Workstations Hardware & Accessories--Furniture & Fittings
Sub-total 10 20 30 Technology acquisitions - Software--Software Licencing for Windows NT--Software for Hardware Development 10 20 30 --Design Tools
Sub-total 10 20 30 Prototypes--Content & Design Fee--Mould Making--Prototyping Costs 10 20 30
Sub-total 10 20 30 Consumables / Incidental Costs 10 20 30 Patenting & Copyrights 10 20 30
10 20 30 Grand Total 70 140 210
* Please adjust the items according to the nature of your business ** For R&D staff salaries, please indicate (PT) for part-time or (FT) full-time .
F4 : PAST FINANCIAL PERFORMANCENo. of Audited Financial Statement (max. of 3 years) 0
Past Perfomance 2001 2002 2003Sales
Profit/Loss before tax
Please fill in the above with the past years audited financial figures wherever applicable.
Total Sales 600 Total R&D 420 Percentage of R&D over Sales 1 Tax Loss 124,530 OpEx 120 CapEx 207 Total Export 460
RATIO ANALYSIS 2004 2005 2006
Profitibility:Gross profit 100% 100% 100%Net profit 3265% 2894% 8605%Return on capital employed 34% 40% 74%Asset turnover (times) 0.0 0.0 0.0
Liquidity:Current ratio ( xx : 1) 9,462 7,257 11,501 Quick ratio/Acid test ratio ( xx : 1) 9,462 7,257 11,501
Financing:Gearing ratio ( xx : 1) 2.0 0.6 0.0 Interest cover ( times) 2,799.1 3,618.8 14,342.9
Investment:Earnings per share (RM) 65.29 115.77 516.31 Return on shareholders’ funds 99% 64% 74%Dividend cover ( times ) 1,632.3 2,894.3 12,907.7 ROI 34% 40% 74%
Sales (Local)
Sales (Exports)
Stocks ( Inventory)
Fixed Assets (net)
R&D Investment ( at cost)
Networth ( cumulative )
--Others:-(please specify)
--Others:-(please specify)
--Others:-(please specify)
--Others:-(please specify)
Others:-(please specify)
A3
The projected figures for sales, net profit (loss) before tax, net operating cash flow ant the R&D are on annual basis, whereby those for assets, paid-up capital, liabilities and the networth are cumulative figures over the projected three years period.
A8
Sales are defined as proceeds which is derived from the provision of goods and/or services falling within the company's qualified MSC activities. It is further classified as Local (sold domestically in Malaysia) and/or Export (sold overseas).
A10
Net Operating Cash Flow is defined as the net amount of cash flowing in and out of the business from operating activities before any financing and investing activities being accounted for during the prescribed period to support the qualified MSC activities.
A11
Liquid Assets are ddefined as cash or bank balance at the year end and part of the Current Assets.
A12
Stocks is defined as the goods and material purchased to resell at a profit for the company's qualified MSC activities.
A13
Trade Debtors is defined as receivables arise as a result of the process selling products or services on terms that allow delivery prior to the collection of cash.
A14
Current Assets are those assets which not fixed assets or investments. It consists of cash and bank, stocks, trade and non-trade debtors, prepayments and other current assets.
A15
Fixed Assets represent the acquisition of physical assets which life exceeds one year for the qualified MSC activities which include land and building, machinery and equipment, furniture & fixtures, leasehold improvements and other related assets.
A16
Current Liabilities is defined as short term financial resources acquired for the use and support of operations, expansions or development of the qualified MSC activities.
A17
Long Term Liability is defined as long term financial resources acquired (more than a year) for the use and suppor of operations, expansions and development of the qualified MSC activities.
A19
Research and Development refers to expenses towards the development of MSC activities.
A23
Please adjust the items according to the nature of your company business. This table has been automatically linked to the P&L.
A47
This is the planned R&D expenses that the company intended to spend each year to undertake the R&D activities. The projection assumed that the software and hardware acquired and prototyping costs in this table to be capitalised in the Balance Sheet and subsequently amortised at percentage prescribed in "Notes" tab. Meanwhile, the other R&D expenses will be expensed-off in the P&L during the year they incurred.
A50
Please insert the annual salary for R&D staff only inclusive of annual increment. Please note that you may change the staff designation to suit your company needs. However, the staff designation have to tally back to the Knowledge Worker table.
PROFIT AND LOSS ACCOUNT
PROJECTIONS2005 2006 2007RM RM RM
100 200 300
GROSS PROFIT 100 200 300 less:General & Administrative Expenses Professional fees Directors' remuneration Insurance 12 24 36 Medical fee
Salaries,allowances & bonus 12 12 12 Utilities Upkeep of office R & D expenses 40 80 120 Others:- Others:- Others:-
Total G&A 64 116 168 Sales & Marketing Expenses Advertisement Entertainment Printing and stationery Salaries and commissions 12 Tender fee Travelling expenses Upkeep of motor vehicle Others:- Others:- Others:-
Total S&M 12 0 0 Other Income 3,333 5,833 25,833 PBDIT 3,357 5,917 25,965
8 27 48 83 100 100
PBIT 3,266 5,790 25,817 less: Financial Charges 1 2 2
PROFIT / (LOSS) BEFORE TAXATION 3,265 5,789 25,815 LESS : TAXATIONPROFIT / (LOSS) AFTER TAXATION 3,265 5,789 25,815 Minority Interest 0 0 0 Distributable Profit 3,265 5,789 25,815 less: Dividend 2 2 2
Retained Profit / (Loss) For The Year 3,263 5,787 25,813 Retained Profit / (Loss) B/fwd 0 3,263 9,049
SALES
less: COST OF SALES
Rental of premises
less: Amortisation of R&D Depreciation
A8
Sales are defined as proceeds which is derived from the provision of goods and/or services falling within the company's qualified MSC activities. It is further classified as Local (sold domestically in Malaysia) and/or Export (sold overseas).
A10
This is the direct costs incurred in generating the sales. Please advise the component of it.
A19
Please provide us with the assumptions used to derived the rental figures.
A20
Please insert the annual salary for non-R&D staff only. For R&D staff salary, please refer to Table F3 in "Financial Summary" tab.
A23
Automatically calculated. This is for the R&D expenses which are not capitalised in the Balance Sheet.
A24
Please change the discription of the item.
A25
Please change the discription of the item.
A26
Please change the discription of the item.
A33
Please insert the annual salary for non-R&D staff only. For R&D staff salary, please refer to Table F3 in "Financial Summary" tab.
A37
Please change the discription of the item.
A38
Please change the discription of the item.
A39
Please change the discription of the item.
A44
Please insert the amortisation rate for the capitalised R&D expenses in "Notes2".
A45
Please insert the depreciation rate for each class of fixed assets in "Notes2".
A48
Please insert the interest rate in "Notes2".
A50
Profit / (Loss) before Tax is defined as profit or loss on qualified MSC activities before corporate taxation.
A51
For the MSC status application, the tax rate is assumed at 0% as the company will be exempted from corporate tax.
A55
Please insert the double entry in the Cash Flow under "Dividend Paid".
Retained Profit / (Loss) C/fwd 3,263 9,049 34,862
BALANCE SHEET0 0
PROJECTIONS2005 2006 2007RM RM RM
22 54 96
Investment 100 70 120
FIXED ASSETS (net)Land & Buildings 83 63 43 Fixtures & Fittings 83 63 43 Office Equipment 83 63 43 Motor Vehicles 0 0 0 Others 0 0 0
417 317 217
CURRENT ASSETS Trade debtors 20 33 50 Cash and bank balances 9,442 14,480 34,452 Prepayments & Deposits 0 0 0 Stocks (non-tradeable) 0 0 0
9,462 14,513 34,502
Other creditors 1 2 3 Trade Creditors 0 0 0 Accruals 0 0 0 Short Term Loans 0 0 0
1 2 3
NET CURRENT ASSETS 9,461 14,511 34,499 NET ASSETS 9,999 14,952 34,932
Financed By : Share Capital ( Paid-up capital) 50 50 50 Share Premium Reserves 0 0 0 Retained Profit C/fwd 3,263 9,049 34,862
3,313 9,099 34,912 Long term liabilities Grants 6,667 5,833 0 Debenture Long-term loans 20 20 20
SHAREHOLDERS' NETWORTH 9,999 14,952 34,932
0 0 0
Research & Development (net)
Less : Current Liabilities
A11
This is the net amount after amortisation of software, hardware and prototyping as listed in Table F3 in "Financial Summary" tab. Please insert the amortisation rate in "Notes" tab.
A15
For non-R&D assets only. Please change the items (in "Notes2" tab) to be more reflective of your business proposal.
A26
Please insert the credit term period in "Notes2".
A28
Please ensure correct double entry is made for this transaction. If you need assistance to use this section, please call our Financial Analyst.
A29
Please ensure correct double entry is made for this transaction. If you need assistance to use this section, please call our Financial Analyst.
A33
Please insert the credit term period in "Notes2".
A34
Please insert the credit term period in "Notes2".
A35
Please ensure correct double entry is made for this transaction. If you need assistance to use this section, please call our Financial Analyst.
A36
Please ensure correct double entry is made for this transaction. If you need assistance to use this section, please call our Financial Analyst.
A49
Please ensure correct double entry is made for this transaction. If you need assistance to use this section, please call our Financial Analyst.
CASH FLOW STATEMENT - -
PROJECTIONS2005 2006 2007 RM RM RM
Cash flows from operating activities
Cash receipts from customers 80 187 283 Cash paid to suppliers 0 0 0 Cash paid to operating expenses & employees (35) (35) (47) Net cash from/(used in) operating activities 45 152 236
Cash flows from investing activities Investment (100) 30 (50) Purchase of fixed assets (500) 0 0 Research & development (70) (140) (210) Net cash from/( used in) investing activities (670) (110) (260) Cash flows from financing activities Issuance of share capital 50 Share Premium Dividend Paid (-) (2) (2) (2) Long term loan/borrowings (+) 20 Repayment of loan (-) Grant 10,000 5,000 20,000 Interest income/(expense) (1) (2) (2) Net cash from/( used in) financing activities 10,067 4,996 19,996
Net increase( decrease) in cash and cash equivalents 9,442 5,038 19,973
Cash and cash equivalents brought forward 0 9,442 14,480 Cash and cash equivalents carried forward 9,442 14,480 34,452
A12
Net Operating Cash Flow is defined as the net amount of cash flowing in and out of the business from operating activities before any financing and investing activities being accounted for during the prescribed period to support the qualified MSC activities.
A15
For investment in other companies, subsidiaries or associated company. For investment acquired, please show as negative figure. For disposal of investment, please show a positive figure as it is an inflow into the company. Please do not include fixed deposits.
A20
Please insert the intended share capital for the business. The amount can be increased as and when required. Minimum requirement of paid-up capital during incorporation of the company is RM2.
A23
This is the drawdown of loans (inflows).
A24
Please insert the repayment made on the loan by showing it as negative figures to indicate outflow of cash.
A32
It is advisable to have a positive cash flow balance each year. In the event negative figures occur, please incorporate some form of financing in the Cash Flow to cover for the shortfall.
Assumptions:-
1. Name of the Company2. Projection Start (year) 2005 2006 2007
100% 100% 100%10% 20% 30%90% 80% 70%
3. Trade Debtors Credit Period (month) 24. Trade Creditors Credit Period (month) 0
Other Creditors Credit Period (month) 15. Interest Rate (%) 7% 8% 9%6. Depreciation Rate (%) refer to FA section below7. Amortisation Rate (%) 33%8. Period covered in 1st. Year (months) 10
9. Fixed Assets Calculation 2005 2006 2007
Annual Acquisition:Land & Buildings 100 0 0 Fixtures & Fittings 100 0 0 Office Equipment 100 0 0 Motor Vehicles 0 0 0 Others 0 0 0
500 0 0
Depreciation: %Land & Buildings 20% 17 20 20 Fixtures & Fittings 20% 17 20 20 Office Equipment 20% 17 20 20 Motor Vehicles 20% 0 0 0 Others 20% 0 0 0
83 100 100
Net Book Value:Land & Buildings 83 63 43 Fixtures & Fittings 83 63 43 Office Equipment 83 63 43 Motor Vehicles 0 0 0 Others 0 0 0
417 317 217
Assumptions:- Back to :-
Grant First Drawdown 2005 2006 2007No.of years to amortised 3Brought fwd 0 6,667 3,333 Addition 10,000
10,000 6,667 3,333 P&L (Other Income) 3,333 3,333 3,333 carried fwd 6,667 3,333 0
Second DrawdownNo.of years to amortised 2Brought fwd 0 0 2,500 Addition 5,000
0 5,000 2,500 P&L (Other Income) 0 2,500 2,500 carried fwd 0 2,500 0
Third DrawdownNo.of years to amortised 1Brought fwd 0 0 0 Addition 20,000
0 0 20,000 P&L (Other Income) 0 0 20,000 carried fwd 0 0 0
Sales (must total to 100%)-expexted Local Sales (%)-expected Export Sales (%)
Rental of Premises
Cost of Sales
B19
You may want to change the fixed asset description in the yellow box below to suit the nature of your business.
0 0
2005 2005 2006Profitability Ratios
Gross profit percentage Gross profit x 100% 100% 100% 100%Sales
Net profit percentage Net profit x 100% 3265% 2894% 8605%Sales
Return on capital employed Operating profit x 100% 34% 40% 74%Capital employed
Asset turnover sales 0.0 0.0 0.0
Total assets less current liabilities
Liquidity Ratios
Current ratio Current assets :1 9,461.8 7,256.6 11,500.8 Current liabilities
Quick ratio/Acid test ratio Current assets – Stock :1 9,461.8 7,256.6 11,500.8 Current liabilities
Financing Ratios
Gearing ratio Prior charge capital :1 2.0 0.6 0.0 Total capital
Interest cover PBIT 2,799.1 3,618.8 14,342.9 Interest payable
Investment Ratios
Earnings per share PAT, pref dividends & extraordinary items 65.29 115.77 516.31 Ordinary shares
Return on shareholders’ funds equity earnings 99% 64% 74%BV of shareholders’ funds at the year end
Dividend cover equity earnings 1,632.25 2,894.26 12,907.69 equity dividend
ROI PBDIT 34% 40% 74%Networth
Total Sales 600 100 200 300 Total R&D 420 70 140 210 Percentage of R&D over Sales 1 Tax Loss 124,530 OpEx 120 76 116 168 CapEx 207 520 40 60 Total Export 460 90 160 210
Return on capital employed EBIT / total assets less current liabilities at the end of the year. Return on capital employed = EBIT / total assets less current liabilities at the end of the year. Net profit margin = EBIT/sales.Asset turnover = sales /total assets less current liabilities.Current ratio = current assets/current liabilities including overdraft.Gearing = total debt including overdraft/shareholders’ funds.Interest cover = EBIT/interest.Return on shareholders’ funds = equity earnings / book value of shareholders’ funds at the end of the year.Dividend cover = equity earnings/equity dividend.
Notes to the Accounts
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