Income Statement

Total Sale
Less : Cost of Good Sold

195.000
120.000

Gross Profit

75.000

Less : Operating Expenses

Less : Depre

10.000
20.000

EBIT

45.000

Less : Financial expenses

5.625

Pre Tax Profit

39.375

Less : Income Tax(35% of Income before tax)

13.781

Net Income

25.594

Balance Sheet
This Year

Last year

Assets:-Current Assets.
Cash and Marketable Securities
Accounts Receivabale
Inventory

11
44
22

20
34
26

Total Current Assets

77

80

Property Plant

38

25

Net Non-Current Assets

38

25

115

105

Accounts Payable
Notes Payable

25
30

20
35

Total Current Liabilities

55

55

Long Term Loan

Equity:-

24
36

20
30

Total Equity:

60

50

115

105

Non-Current Assets

Total Assets
Liabilities And Equity:Current Liabilities.

Total liabilities and Equity

Long term debt ratio =

0.4 =

long term debt

long term debt + equity
LTD
60

24 =

LTD

Times interest earned =

EBIT
interest payments

8=
IP

Ip

45
IP
45/8
5.625

Current ratio =
1.4 =

current assets
current liabilitie s
CA
55

1.4*55

CA

77 =

CA

4
Quick

ratio

1=

receivable
current

s
liabilitie

cash + marketable securities + receivables

55

cash + marketable securities +

55

Cash ratio =

cash + marketable securities

current liabilitie s

0.2 =

CMS
55

11 =

cost of goods sold

average inventory

Inventory turnover ratio =

Inventory =

77 5=

5*24

=
120 =

CMS

55

CGS
22+26/2
CGS

48

CGS

Average collection period =

average receivable s
average daily sales

73 =

39
AVG Sal

AVG Sal
365

22

0.534247
195.00

44

interest payments

24

34

78

39

440725
26443.5