7-May Rome

8-May Rome
9-May Rome
10-May Rome
11-May Florence
12-May Florence
13-May Florence
14-May Florence
15-May Bologna
16-May Bologna
17-May Paris
18-May Paris
19-May Paris
20-May Paris
21-May Paris
22-May Paris

Day Trip to Cinque Terre

Day trip to Venice

1pm

67 SGD

10am

19 EUR

Leave 7.40am, return 9pm

18 EUR both ways

2pm

9 EUR
32 EUR both ways

5pm

51 SGD

1988
Income Statement
Sales
COGS
BB Inventory
Purchases

100.00%

2,013
19%
239
1,524
1,763
326
1,437
576
515
20
41
7
34
10%
100.00%

10.78%
75.31%
86.09%
14.08%
72.01%
27.99%
25.04%
0.77%
2.18%
0.35%
1.83%

11.87%
75.71%
87.58%
16.19%
71.39%
28.61%
25.58%
0.99%
2.04%
0.35%
1.69%

Balance Sheet
Cash
AR, net
Inventory
Current assets

58
171
239
468

48
222
326
596

Property, net
Total assets

126
594

Notes payable, bank

Notes payable, Stark
Notes payable, trade
AP
Accrued expenses
LT Debt, current portion
Current liabilities

0
105
0
124
24
7
260

140
736
24%
146
0
0
192
30
7
375

EB Inventory
Total COGS
Gross profit
Op expense
Int expense
Net income before tax
Provision for income tax
NI
Sales
COGS
BB Inventory
Purchases
EB Inventory
Total COGS
Gross profit
Op expense
Int expense
Net income before tax
Provision for income tax
NI

1,697

1989

183
1,278
1,461
239
1,222
475
425
13
37
6
31

LT debt
Total liabilities

64
324

57
432

SE
Total L + SE

270
594

304
736

5.22%
11.48%
27.99%
1.83%
71.55%

4.62%
11.18%
28.61%
1.69%
69.97%

1.20
0.11
32.69

1.42
0.08
25.75

1.80
0.88

1.59
0.72

Ratio Analysis
Profitability
ROA
ROE
Gross margin
Net margin
EBIT/Assets
Leverage
Total Liabilities/SE
LT debt/LT debt + SE
EBIT/Interest expense
Liquidity
CA/CL
Cash, marketable securities and recievables/CL
DIO
DPO
DSO

71.76
40.13
35.63

CCC

67.25

1990

1Q 19911991 (Annualised)

2,694
34%
326
2,042
2,368
418
1,950
744
658
33
53
9
44
29%
100.00%

718

2,872

418
660
1,078
556
522
196
175
10
11
2
9

1,672
2,640
4,312
2,224
2,088
784
700
40
44
8
36

100.00%

100.00%

12.10%
75.80%
87.90%
15.52%
72.38%
27.62%
24.42%
1.22%
1.97%
0.33%
1.63%

58.22%
91.92%
150.14%
77.44%
72.70%
27.30%
24.37%
1.39%
1.53%
0.28%
1.25%

58.22%
91.92%
150.14%
77.44%
72.70%
27.30%
24.37%
1.39%
1.53%
0.28%
1.25%

41
317
418
776

31
345
556
932

157
933
27%
233
0
0
256
39
7
535

162
1094
17%
247
0
157
243
36
7
690

50
585

47
737

348
933

357
1094

4.72%
12.64%
27.62%
1.63%
70.53%

n.m.
n.m.
27.30%
1.25%
n.m.

1.68
0.05
19.94

2.06
0.04
17.50

1.45
0.67

1.35
0.54

69.63
41.93
36.51
64.22

3.29%
10.08%
27.30%
1.25%
63.99%