Work Plan

Any Company Inc
06/14/2016 20:50:08
Registered User:
ebriones
Registration Code Number:
321141150.xls
912002-28-EP
(Press F9 to update number)
Thank you for registering Exl-Plan Free. For details of the complete Exl-Plan range, visit the Upgrade worksheet.
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EXL-PLAN Free
Fully-integrated 2-year Business Financial Planner
Combined US/Canadian and UK/International Edition
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whatsoever for any defects, errors or losses arising from its usage.
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Copyright Invest-Tech Limited 2000-2011
For further help with Exl-Plan Free, refer to the supplied MANUAL.PDF file.
For help with preparing a business plan, refer to items in the Start > Programs > Exl-Plan menu.
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Page 1
Any Company Inc
Start
Quik-Start
More Online Help:

When Done
Tick Box
Step 1
Step 2
Step 3
Step 4
Step 5
- Work from left to right through assumption worksheets
- Start by entering high-level assumptions
- Ignore rows that are not relevant to your business
- If desired, hide unused rows - do not delete them !
- Ignore most calc errors while still entering assumptions
- Progressively add more detailed assumptions
- You can insert supplementary assumption schedules
- Regularly save your work with a new file name
Step 6
Make sure that both sides balance !
Step 7
Step 8
Step 9
Page 2
Any Company Inc
06/14/2016 20:50:08
Dashboard
321141150.xls
ANY COMPANY INC for 2 Years Commencing in 2012-13
Expert Assessment:
Key Ratios
Net income before taxes as % sales
Sales as % breakeven
Sales times total assets
Net income before taxes as % total assets
Net interest cover
Current assets times current liabilities
Net debt as % capital
$ 000
Trigger Period
Second year
Second year
Second year
Second year
Second year
Both years
Both years
Sales & Income - 2 Years
Tot
al
sal
es
6000
5000
Gro
ss
mar
gin
4000
3000
Net
inc
om
e
bef
ore
tax
es
2000
1000
0
200
Initial or Main
Warning Messages
58
Debt may be too high
Years
ending Jan
Sales
Cost of sales
Gross margin
Expenses, interest, depn etc
Net income before taxes
Net cashflow
Cash at bank
Short-term loans/credit
-1000
$ 000
Triggering Value
Cashflow - 2 Years
Net
cashflow
Net cash
balance
(deficit)
150
100
50
0
-50
-100
Triggers
Initial Main
20
30
105
100
5.0
8.0
10
5
3.0
1.5
1.2
1.0
50
100
Yr 0
11-12
Yr 1
12-13
Yr 2
13-14
$000
$000
$000
2,200
1,450
750
3,900
2,589
1,311
5,242
3,327
1,915
871
(121)
1,404
(93)
1,672
243
Opening
0
162
(96)
52
0
0
43
10
120
Opening
Assets:
Current assets
Net fixed & intangible assets
Total assets
615
720
1,335
1,132
630
1,762
1,410
759
2,169
Liabilities:
Current liabilities
Longterm liabilities
Capital account
Total liabilities & capital
0
680
125
530
1,335
0
547
378
837
1,762
0
746
343
1,080
2,169
Yr 0
11-12
Yr 1
12-13
Yr 2
13-14
91
96
116
(9.1)
(22.8)
(5.3)
(11.1)
11.2
22.5
Annual sales/total assets (times)
1.6
2.2
2.4
Changes over previous year (%):

-Sales
-Net income before taxes
-Transfers to capital account
Not applicable to sole trader
0.0
0.0
0.0
0.0
77.3
na
na
###
34.4
na
(21.0)
###
-150
Percent
70.0
Key Indicators - 2 Years
60.0
Times
2.1
2.1
50.0
40.0
30.0
20.0
2.0
2.0
1.9
10.0
0.0
-10.0
1.9
1.8
Net debt
as %
capital
Net
income
before
taxes as
% sales
Gross
margin
(as %
sales)
Current
asset
ratio
(Right
axis)
Years
ending Jan
Projected sales as % breakeven
Net income BT/total assets (% pa)
Return on capital (% pa)
Any Company Inc
06/14/2016 20:50:09
321141150.xls
Please Update Code !
Print Sheet
Other Versions of Exl-Plan

Once you have used Ex-Plan Free, you'll be very proficient with the other versions of Exl-Plan.
Exl-Plan Free is the most basic version within the Exl-Plan range of business financial planners. The other
versions cover longer time horizons, handle a greater variety of assumptions and variables, and include more
features & facilities. They are fully supported and supplied with optional manuals. Each version is available using
either US/Canadian or UK/International formats and distributed as both "try-before-you-buy" and
commercial software.
The following table highlights the main features of Exl-Plan:
Prices (US$)
Optional manual (US$)
Time horizon - months
Time horizon - quarters
Time horizon - years
Overall time horizon
Approximate number of formulae
Number of main sales groups
Number of reports
Number of charts
Free
Basic
Micro
Lite
Pro
0
n/a
n/a
n/a
2
2 yrs
2,000
1
16
11
29
n/a
n/a
n/a
5
5 yrs
3,800
1
16
11
49
20
12
8
n/a
3 yrs
7,400
1
31
19
89
20
12
8
n/a
3 yrs
8,600
2
31
19
129
20
12
8
2
5 yrs
10,800
4
33
19
Super Super
Plus
Ultra
Ultra
Plus
169
20
12
8
2
5 yrs
14,500
6
38
31
249
20
36
8
2
7 yrs
28,300
6
62
31
289
20
36
8
2
7 yrs
33,150
10
62
31
209
20
12
8
2
5 yrs
16,600
10
38
31
Detailed descriptions:
www.planware.org/exldesc.htm
Downloads:
www.planware.org/exldown.htm
Upgrade & purchase:
www.planware.org/exlupgr.htm
Introducing Cashflow Plan

If you need projections for just 12 months ahead, Cashflow Plan is the ideal tool.
Cashflow Plan is a separate product offering which complements Exl-Plan. As its name implies, Cashflow Plan's
main focus is on cashflow forecasting. Five versions are available - Micro, Lite, Plus, Super & Ultra - to suit
different sizes and types of businesses. All five versions will generate projections for twelve months ahead
with weekly breakdowns for the initial three months. The main differences between the versions relate to the
level of detail and supplementary tools provided. Unlike Exl-Plan where separate US/C and UK/I editions
are provided, Cashflow Plan can be configured by a user to automatically handle either format.
A unique feature of Cashflow Plan is its capability to generate rolling 12-month projections - this greatly
simplifies the preparation of regularly-updated cashflow projections which continually look twelve months ahead.
The following table highlights the main features of Cashflow Plan:
Free
Micro
Lite
Plus
Super
Ultra
Prices including worldwide airmail delivery (US$)
39
79
119
159
199
120+ page, spiral-bound manual (optional) (US$)
n/a
20
20
20
20
20
12
12
12
12
12
2,900
5,900
6,600
7,700
14,400
16,100
Time horizon - months

Approximate number of formulae
Number of main sales groups
10
Number of reports
22
24
25
25
27
27
Number of charts
10
10
10
10
10
10
Size of suitable business (turnover US$ Mln)
n/a
< 0.5
< 2.0
1.0 +
3.0 ++
3.0 ++
Detailed descriptions:
www.planware.org/cashdesc.htm
Downloads:
www.planware.org/cashdown.htm
Upgrade & purchase:
www.planware.org/cashupgr.htm
Page 4
Any Company Inc
06/14/2016 20:50:09
321141150.xls
The PlanWare site at <www.planware.org> also offers other planning freeware, shareware and commercial
software together with a series of white papers and related material covering all aspects of business &
financial planning and strategy development.
Invest-Tech Limited, 27 Ardmeen Park, Blackrock, Co Dublin, Ireland

Tel: +353-1-283 4083 Fax: +353-1-278 2390
E-mail: sales@planware.org
Page 5
Any Company Inc
06/14/2016 20:50:09
Years
ending Jan
Year 1
2012-13
Year 2
2013-14
321141150.xls
Help with Entering Assumptions
ASSUMPTIONS REPORT No. 1 - SALES FORECASTS
Tips:
Sales (000s or $000):

Group 1
Group 2
Group 3
Group 4
Group 5
Group 6
Total sales (000s or $000):
Use volume or value projections.
Net selling prices ($/unit):

Group 1
Group 2
Group 3
Group 4
Group 5
Group 6
Sales ($000):
Group 1
Group 2
Group 3
Group 4
Group 5
Group 6
Total sales ($000)
<<->>
<<->>
<<->>
<<->>
<<->>
<<->>
3,900.0
5,242.0
If using value projections,
exclude all taxes, discounts,
commissions & possible bad debts.
3,900.0
5,242.0
1.0
1.0
->>
->>
->>
->>
->>
->>
Descriptions in blue can be changed.

Recalc to update descriptions.
Set rows to zero if value projections

are being used.
If making volume projections then
use prices that exclude all taxes
discounts, commissions &
possible bad debts.
3,900.0
0.0
0.0
0.0
0.0
0.0
3,900.0
Supplementary Data & Calculations:
5,242.0
0.0
0.0
0.0
0.0
0.0
5,242.0
For more detailed assumptions or

monthly projections, consider using
a more powerful version of Exl-Plan
Note: Exl-Plan Basic (US$29) is

identical to Free but generates
5-year projections.
Page 6
Any Company Inc
06/14/2016 20:50:09
Years
ending Jan
Year 1
2012-13
321141150.xls
Year 2
2013-14
ASSUMPTIONS REPORT No. 2 - MATERIALS/GOODS,

OTHER DIRECT COSTS & PURCHASES
Cost of materials/pack or goods
for resale (as % sales)
->>
Cost of materials/packaging or
goods for resale ($000)
Desired inventory of materiasl/
pack. or goods for resale ($000):
Opening
->>
245.0
Purchases of materials/pack &

goods for resale ($000)
Tips:
41.0
40.5
1,599.0
2,123.0
400.0
436.0
1,754.0
2,159.0
Use for manufacturing,

distribution & many types of service
businesses for all external costs
that vary directly with sales.
Enter opening value into opening

balance sheet at BalSheets
worksheet.
Direct labor (persons)
->>
30.0
34.5
Include all direct/variable persons.

Average annual number.
Direct payroll & benefits cost

($000/person/year)
->>
18.0
19.1
Include all payroll costs & taxes.
540.0
658.3
425.0
515.6
25.0
450.0
30.0
545.6
2,589.0
3,326.9
Direct payroll/benefit costs ($000):

Other direct costs ($000):
-Utilities (variable)
-Repairs/maintenance (variable)
-Subcontract
-Consumables
Total other direct costs ($000)
Cost of sales ($000)
->>
->>
->>
->>
Try to include all direct/variable costs

here.


5-year projections.
Page 7
Any Company Inc
06/14/2016 20:50:09
Years
ending Jan
Year 1
2012-13
Year 2
2013-14
321141150.xls
ASSUMPTIONS REPORT No. 3 - OVERHEAD EXPENSES
Tips:
Selling expenses ($000):

-Variable selling expenses as % sales
-Variable selling expenses
-Advertising & brochures
-Travel expenses
-Public relations, exhibitions
Total selling expenses ($000)
->>
->>
->>
->>
6.0
234.0
80.0
25.0
52.0
391.0
6.0
314.5
110.0
27.5
57.0
509.0
Management/administration staff expenses:

-Clerical staff (Persons)
-Clerical payroll/benefits ($000/pers/year)
-Management staff (Persons)
-Mgmt payroll/benefits ($000/pers/year)
Total mgmt/admin staff exs ($000)
->>
->>
->>
->>
7.0
25.0
5.0
40.000
375.0
9.0
27.5
5.5
43.200
485.1
General expenses ($000):

-Office supplies etc.
-Mail, telephone, telex & fax
-Travel
-Computer supplies etc.
-Utilities
-Rent & property taxes
-Professional fees & audit
-Miscellaneous expenses
Total general expenses ($000)
->>
->>
->>
->>
->>
->>
->>
->>
60.0
60.0
40.0
55.0
80.0
150.0
20.0
45.0
510.0
70.0
70.0
48.0
59.4
89.6
150.0
22.0
48.2
557.2
1,276.0
1,551.3
Total overhead expenses ($000)



5-year projections.
Page 8
Any Company Inc
06/14/2016 20:50:09
Years
ending Jan
Year 1
2012-13
Year 2
2013-14
ASSUMPTIONS REPORT No. 4 - FIXED ASSETS

Cost or valuation ($000)
Accumulated depreciation ($000)
Depreciation rate (% per year)
Depreciation for period ($000)
Opening
800.0
150.0
->>
800.0
230.0
10.0
80.0
Tips:
1,020.0
311.0
10.0
91.0
Capital expenditure ($000)
->>
250.0
Disposal of fixed assets ($000):

-Proceeds
-Cost
-Accumulated depreciation
->>
->>
->>
35.0
30.0
10.0
321141150.xls
Enter opening values into opening

balance sheet at BalSheets workbook.
Enter weighted average rate.
Press F9 to update calculated values.
Set rows to zero if no fixed asset

sales.


5-year projections.
Page 9
Any Company Inc
06/14/2016 20:50:09
Years
ending Jan
Year 1
2012-13
321141150.xls
Year 2
2013-14
ASSUMPTIONS REPORT No. 5 - FUNDING, INTEREST RATES

& RELATED ITEMS
Interest
Interest rates (% per year):
-Cash at bank
-Short-term loans/credit
-Longterm debt/notes
->>
->>
->>
3.0
9.0
8.0
->>
->>
Opening
Total longterm debt/notes ($000)
340.0
Proportion of longterm debt/notes payable
Opening
within year as % total debt/notes
->>
63.2
200.0
Debt
Increases in longterm debt/notes ($000)
Longterm debt/notes repayments ($000)
Tips:
3.0
9.0
8.0
50.0
540.0
490.0
30.0
30.0
Enter all increases and repayments

as positive values.
Enter opening value into opening
balance sheet at BalSheets workbook.
On first use, set row to zero and
revise later.
Various Items
Miscellaneous income ($000)
->>
20.0
22.0
Could include rents, dividends etc.
Operating lease payments ($000)
->>
15.0
15.0
Use Debt to handle finance leases.
Intangible asset amortization ($000)
->>
10.0
10.0
Changes (+/-) in accrued expenses ($000)

Changes (+/-) in prepaid expenses ($000)
->>
->>
60.0
10.0
65.0
10.0
Stocks, Shares & Investment

Cash introduced ($000)
* Set row to zeros for sole trader (000)
->>
->>
400.0
180.0
* Set to zero for sole trader (000)
->>
500.0 <<-
Taxes & Drawings

* Set to zero for sole trader
->>
Drawings ($000)
Income tax provisions ($000)
->>
->>
12.0
On first use, set rows to zero and

revise later.
Net of expenses and commission.
12.0


5-year projections.
Page 10
Any Company Inc
06/14/2016 20:50:09
Years
ending Jan
Year 1
2012-13
321141150.xls
Year 2
2013-14
ASSUMPTIONS REPORT No. 6 - SALES & RELATED TAXES
Tips:
Specify descriptive term for sales or input/output tax:

e.g. enter "Sales Tax", "GST" for Goods & Services Tax,
"VAT" for Value Added Tax etc.
Average VAT rates on sales (%):
->>
11.0
Set all rows to zero if sales (or

similar) taxes are not applicable.
Total VAT on sales ($000)

Average VAT rate for purchases of
materials/packaging & goods (%)
->>
Total VAT on purchases ($000)
VAT
11.0
429.0
576.6
15.0
15.0
263.1
323.9
If desired, use a composite rate.
Percent of all other non-payroll expenses

(operating exs etc) subject to VAT (%)
Average VAT rate for non-payroll exs (%)
Total VAT on non-payroll expenses ($000)
->>
->>
95.0
15.0
194.7
95.0
15.0
231.8
Typical values: 90 to 100.

Percent of capital expenditure and

disposals subject to VAT (%)
Average VAT rate for these items (%)
VAT on capex less disposals($000)
->>
->>
100.0
15.0
0.0
100.0
15.0
32.3
Typical value: Up to 100.

(28.8)
(11.3)
Net VAT payable/receivable ($000)


5-year projections.
Page 11
Any Company Inc
06/14/2016 20:50:09
Years
ending Jan
Year 1
2012-13
321141150.xls
Year 2
2013-14
ASSUMPTIONS REPORT No. 7 - YEAR-END CREDIT

BALANCES
Accounts receivable - days sales
payable at end of each year *
e.g. enter "60" for 60 days credit.
Accounts payable for material/packaging & goods - days purchases

payable at end of each year *
->>
50.0
50.0
e.g. enter "45" for 45 days credit.
Payroll taxes & benefits outstanding at year-end

as % taxes & benefits for each year
->>
2.0
2.0
Typical percentages: 0 to 3.
Capital expenditure outstanding at year-end

as % total capital expend for each year
->>
15.0
15.0
Income tax taxes payable (recoverable) at year-end

as % total tax for each year
->>
75.0
75.0
100.0
100.0
20.0
20.0
->>
Net VAT payable to State (recoverable) at year-end

as % total net VAT for each year
->>
50.0
Tips:
55.0
* Set row to zeros for sole trader
->>
* Include related VAT


5-year projections.
Page 12
Any Company Inc
6000.0
06/14/2016 20:50:09
Any Company Inc
321141150.xls
Fig. 1 - Sales Analysis
5000.0
Group 1
$ 000
4000.0
Group 2
Group 3
3000.0
Group 4
2000.0
Group 5
1000.0
0.0
2012-13
Group 6
2 Years Commencing in 2012-13
Any Company Inc
2013-14
Fig. 2 - Sales & Income
6000
5000
Total
sales
$ 000
4000
Gross
margin
3000
Income
from
operatio
ns
2000
Net
income
before
taxes
1000
0
2012-13
-1000
2013-14
Page 13
0
2012-13
2013-14
-1000
Any Company Inc
2 Years Commencing
in 2012-13
06/14/2016
20:50:10
Any Company Inc
321141150.xls
Fig. 3 - Cost/Expense Analysis
As % sales
120.0
100.0
Operating lease
payments
80.0
Depreciation
60.0
General
40.0
Management/admin
staff
20.0
Selling
Cost of sales
0.0
2012-13
2013-14
Any Company Inc
Fig. 4 - Key Indicators
70.0
2.1
2.1
Net debt as %
capital
2.0
Net income
before taxes
as % sales
60.0
40.0
30.0
2.0
20.0
Times
Percent
50.0
Gross margin
(as % sales)
Current asset
ratio (Right
axis)
1.9
10.0
1.9
0.0
2012-13
-10.0
2013-14
1.8
Page 14
Any Company Inc
06/14/2016 20:50:10
Any Company Inc
321141150.xls
Fig. 5 - Cashflow
200
150
Net
cashflow
$ 000
100
Net cash
balance
(deficit)
50
0
2012-13
2013-14
-50
-100
-150
Any Company Inc
Fig. 6 - Headcount
60.0
Persons
50.0
Management
40.0
30.0
Clerical
20.0
Direct
10.0
0.0
2012-13
2013-14
Page 15
Any Company Inc
06/14/2016 20:50:10
Any Company Inc
321141150.xls
Fig. 7 - Cost of Sales Trend
67.0
As % sales
66.5
66.0
65.5
65.0
64.5
64.0
63.5
63.0
62.5
62.0
2012-13
2013-14
Any Company Inc
Fig. 8 - Gross Margin Contribution
2500.0
$ 000
2000.0
1500.0
1000.0
500.0
0.0
2012-13
2013-14
Page 16
Any Company Inc
06/14/2016 20:50:10
Any Company Inc
321141150.xls
Fig. 9 - Financial Ratios
3.0
8.0
7.0
2.5
6.0
Annual
sales/total
assets
Times
2.0
5.0
1.5
4.0
3.0
1.0
Current
asset ratio
Interest
cover (right
axis)
2.0
0.5
1.0
0.0
2012-13
0.0
2013-14
Page 17
Any Company Inc

Years
ending Jan
06/14/2016 20:50:10
321141150.xls
INCOME STATEMENTS
Year 0
2011-12
$000
Year 1
2012-13
$000
Year 2
2013-14
$000
Total sales
2,200.0
3,900.0
5,242.0
Cost of sales:
-Materials/packaging/goods
-Direct labor
-Other direct
Cost of sales
950.0
225.0
275.0
1,450.0
1,599.0
540.0
450.0
2,589.0
2,123.0
658.3
545.6
3,326.9
Gross margin
750.0
1,311.0
1,915.1
Overhead expenses:
-Selling
-Management/admin staff
-General
Depreciation
Operating lease payments
Total operating expenses
200.0
245.0
285.0
75.0
15.0
820.0
391.0
375.0
510.0
80.0
15.0
1,371.0
509.0
485.1
557.2
91.0
15.0
1,657.3
Income from operations
(70.0)
(60.0)
257.9
25.0
18.0
(7.0)
0.0
10.0
20.0
10.0
15.0
10.0
22.0
27.0
(77.0)
(50.0)
284.9
45.0
1.0
44.0
46.0
3.4
42.6
43.6
1.6
42.0
(121.0)
(92.6)
0.0
(92.6)
(400.0)
307.4
242.8
0.0
242.8
0.0
242.8
Other income/expenses:
-Profit(loss) disposal of fixed assets
-Intangible asset amortization
-Miscellaneous income
Total other income (expenses)
Earnings before interest & taxes
Interest expense/income:
-Interest expense
-Interest income
Net interest expense (income)
Income tax provision
Net income
Drawings less cash introduced
Transferred to capital account
(121.0)
(121.0)
Page 18
Any Company Inc

Years
ending Jan
06/14/2016 20:50:10
321141150.xls
PROFIT & LOSS ACCOUNTS
Year 0
2011-12
$000
Year 1
2012-13
$000
Year 2
2013-14
$000
Total sales
2,200.0
3,900.0
5,242.0
Cost of sales:
-Materials/packaging/goods
-Direct labour
-Other direct
Cost of sales
950.0
225.0
275.0
1,450.0
1,599.0
540.0
450.0
2,589.0
2,123.0
658.3
545.6
3,326.9
Gross profit
750.0
1,311.0
1,915.1
Overhead costs:
-Selling
-Management/admin staff
-General
Total overhead costs
200.0
245.0
285.0
730.0
391.0
375.0
510.0
1,276.0
509.0
485.1
557.2
1,551.3
20.0
75.0
15.0
35.0
80.0
15.0
0.0
(60.0)
46.0
10.0
3.4
20.0
(92.6)
0.0
(92.6)
(400.0)
307.4
363.9
91.0
15.0
15.0
272.9
43.6
10.0
1.6
22.0
242.8
0.0
242.8
0.0
242.8
Trading profit
Less: Depreciation
Less: Operating lease & HP payments
Plus: Profit(loss) sale of F Assets
Operating Profit
Less: Interest payable
Less: Intangible asset writedowns
Plus: Interest receivable
Plus: Miscellaneous income
Net profit before tax
Profit after tax
Transferred to capital account
(70.0)
45.0
25.0
1.0
18.0
(121.0)
(121.0)
(121.0)
Page 19
Any Company Inc
06/14/2016 20:50:10
Years
ending Jan
CASHFLOW PROJECTIONS
Year 1
2012-13
$000
Year 2
2013-14
$000
Cash receipts
Cash sales & accounts receivable (Note 1)
Cash introduced
Increases in longterm debt/notes
Proceeds from disposals of fixed assets
VAT recovered from State
Miscellaneous income received
Interest received
Total cash receipts
4,021.0
400.0
200.0
0.0
7.0
20.0
3.4
4,651.4
5,534.9
0.0
0.0
35.0
10.8
22.0
1.6
5,604.2
Cash payments
Materials/goods accounts payable (Note 2)
Total direct cost payments (Note 3)
Total overhead expense payments (Note 4)
Income tax payments
Drawings & misc. opening payables
Total capital expend. payments (Note 5)
Operating lease payments
Longterm debt/note repayments
VAT related to o/h expenses & capex
VAT paid to State
Prior-year payroll taxes/benefits paid
Changes in prepaid expenses
Changes in accrued expenses
Interest paid
Total cash payments
1,950.8
979.2
1,268.5
5.0
10.0
45.0
15.0
0.0
194.7
0.0
25.0
10.0
(60.0)
46.0
4,489.1
2,419.1
1,190.7
1,541.6
0.0
0.0
212.5
15.0
50.0
264.1
0.0
18.3
10.0
(65.0)
43.6
5,699.8
162.3
(95.6)
52.3
(43.3)
3,736.0
285.0
4,021.0
4,941.8
593.0
5,534.9
1,740.8
210.0
1,950.8
2,142.7
276.3
2,419.1
529.2
425.0
0.0
0.0
25.0
979.2
645.1
515.6
0.0
0.0
30.0
1,190.7
367.5
234.0
80.0
25.0
52.0
60.0
60.0
40.0
55.0
80.0
150.0
20.0
45.0
1,268.5
475.4
314.5
110.0
27.5
57.0
70.0
70.0
48.0
59.4
89.6
150.0
22.0
48.2
1,541.6
0.0
45.0
45.0
212.5
0.0
212.5
Net cashflow
Closing net cash balance (deficit)
Opening
(110.0)
321141150.xls
Notes on Cashflow Projections

Note 1
Cash sales & accounts receivable (incl related VAT):
- Current year
- From prior year
Note 2
Materials/goods accounts payable (incl related VAT):
- Current year
- From prior year
Note 3
Direct cost payments (excl VAT):
-Direct payroll/benefit - current year
-Utilities (variable)
-Repairs/maintenance (variable)
-Subcontract
-Consumables
Note 4
Overhead expense payments (excl VAT):
-Admin payroll/benefit - current year
-Variable selling
-Advertising & brochures
-Travel expenses
-Public relations, exhibitions
-Office supplies etc.
-Mail, telephone, telex & fax
-Travel
-Computer supplies etc.
-Utilities
-Rent & property taxes
-Professional fees & audit
-Miscellaneous expenses
Note 5
Capital expend payments (excl VAT):
- Current year
- From prior year
Page 20
Any Company Inc

Years
ending Jan
CashState
Year 1
2012-13
$000
Year 2
2013-14
$000
(92.6)
(5.0)
0.0
242.8
0.0
(15.0)
80.0
10.0
91.0
10.0
(155.0)
(308.0)
66.3
50.0
(6.7)
(21.8)
(382.7)
(36.0)
(283.8)
63.8
55.0
4.6
(0.5)
131.9
Investing activities
Capital expenditure
Disposals of fixed assets
Net cash provided by investing
(45.0)
0.0
(45.0)
(212.5)
35.0
(177.5)
Financing activities
Cash introduced
New long-term debt/notes
Repayments of debt/notes
Net cash provided by financing
400.0
(10.0)
200.0
0.0
590.0
0.0
0.0
0.0
(50.0)
(50.0)
Increase (decrease) in cash
162.3
(95.6)
52.3
(43.3)
CASHFLOW STATEMENTS
Operating Activities
Income tax payments
Profit (loss) fixed asset disposal
Non-cash items:
Depreciation
Intangible asset amortization
Changes in operating assets & liabilities:
Inventory
Accounts receivable
Accounts payable
Prepaid & accrued expenses
Payroll taxes/benefits
VAT adjustment
Net cash provided by operations
Change this description via Enter Model Title

Page
option
21 in *Tools/Setup menu
Any Company Inc
CashState_UK
Years
ending Jan
Year 1
2012-13
$000
Year 2
2013-14
$000
(355.1)
152.0
3.4
(46.0)
(10.0)
20.0
(32.6)
1.6
(43.6)
0.0
22.0
(20.0)
(5.0)
(5.0)
0.0
0.0
(45.0)
0.0
(45.0)
(212.5)
35.0
(177.5)
(437.7)
(45.6)
Financing:
Cash introduced
New long-term debt
Repayments of long-term debt
Net cash inflow from financing
400.0
200.0
0.0
600.0
0.0
0.0
(50.0)
(50.0)
Increase (decrease) in cash
162.3
(95.6)
52.3
(43.3)
(60.0)
80.0
0.0
(155.0)
(308.0)
66.3
272.9
91.0
(15.0)
(36.0)
(283.8)
63.8
50.0
(6.7)
(21.8)
(355.1)
55.0
4.6
(0.5)
152.0
CASHFLOW STATEMENTS
Net cash inflow from operating activities
(See Note below)
Returns on investments & servicing of finance:
Interest received
Interest paid
Miscellaneous income
Net cash inflow from returns on
investments & servicing of finance
Taxation:
Income tax payments
Tax paid
Investing activities:
Purchases of fixed assets
Sales of fixed assets
Net cash outflow from investing activities
Net cash inflow before financing

Note: Reconciliation of operating profit to
net cash inflow from operating activities.
Operating profit
Depreciation
Profit (loss) on sale of fixed assets
Increase in stocks
Increase in debtors
Increase in creditors
Other adjustments:
Prepayments & accruals
PAYE etc
VAT
Net cash inflow from operating activities
Change this description via Enter Model Title option

Page
in *Tools/Setup
22
menu
Any Company Inc

Years
ending Jan
BALANCE SHEETS
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321141150.xls
Jan
2012
$000
Year 1
2012-13
$000
Year 2
2013-14
$000
10.0
285.0
245.0
75.0
615.0
52.3
593.0
400.0
85.0
1.8
1,132.1
0.0
876.8
436.0
95.0
2.3
1,410.0
800.0
150.0
650.0
800.0
230.0
570.0
1,020.0
311.0
709.0
70.0
60.0
50.0
1,335.0
1,762.1
2,169.0
210.0
45.0
30.0
25.0
10.0
5.0
20.0
120.0
276.3
0.0
90.0
18.3
0.0
0.0
0.0
0.0
340.1
37.5
155.0
22.9
0.0
0.0
0.0
43.3
###
215.0
680.0
162.0
546.6
147.0
745.8
125.0
125.0
378.0
378.0
343.0
343.0
710.0
(180.0)
530.0
530.0
307.4
837.4
837.4
242.8
1,080.3
1,335.0
1,762.1
2,169.0
0.000
0.000
0.000
ASSETS
Current assets:
Cash at bank
Accounts receivable
Inventory
Prepaid expenses
VAT recoverable
Total current assets
Fixed assets:
Fixed assets (gross)
Less: Accumulated depreciation
Net fixed assets
Net intangible assets
Total assets
LIABILITIES
Current liabilities:
Accounts payable
Capital expenditure creditors
Accrued expenses
Payroll taxes/benefits
Miscellaneous
Income tax
VAT payable
Current portion of longterm liabilities:
Longterm debt/notes
Total current liabilities
Longterm liabilities:
Longterm debt/notes
Total longterm liabilities
Capital:
Opening capital account
Transferred from Income Statement
Capital account
CHECK balance sheets balance >>>>>>>>
Page 23
Any Company Inc
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Years
ending Jan
321141150.xls
Jan
2012
$000
Year 1
2012-13
$000
Year 2
2013-14
$000
Fixed assets @ cost

Accumulated depreciation
Fixed assets @ WDV
800.0
150.0
650.0
800.0
230.0
570.0
1,020.0
311.0
709.0
Intangible assets @ WDV
70.0
60.0
50.0
245.0
285.0
75.0
10.0
615.0
400.0
593.0
85.0
1.8
52.3
1,132.1
436.0
876.8
95.0
2.3
0.0
1,410.0
120.0
210.0
0.0
276.3
43.3
340.1
45.0
25.0
20.0
5.0
10.0
30.0
0.0
18.3
0.0
0.0
0.0
90.0
37.5
22.9
0.0
0.0
0.0
155.0
215.0
680.0
162.0
546.6
147.0
745.8
Net current assets
(65.0)
585.4
664.3
Total assets less curr liabilities
655.0
1,215.4
1,423.3
Creditors - after one year:

Longterm debt
125.0
378.0
343.0
Net assets
530.0
837.4
1,080.3
710.0
(180.0)
530.0
530.0
307.4
837.4
837.4
242.8
1,080.3
0.000
0.000
0.000
BALANCE SHEETS
Current assets:
Stocks
Trade debtors
Prepayments
VAT recoverable from State
Cash at bank
Total current assets
Creditors - within one year:
Overdraft
Trade & sundry creditors
Other creditors:
Capex creditors
PAYE etc
VAT due to State
Income tax
Miscellaneous
Accruals
Longterm creditors-within 1 year:
Longterm debt
Total current liabilities
Opening capital account

Transferred from P&L
Capital account
CHECK balance sheets balance >>>>>>>>
Page 24
Any Company Inc

Years
ending Jan
RATIO ANALYSIS REPORT

As % sales:
-Materials/packaging & goods
-Direct labor
-Gross margin
-Overhead expenses
-Income from operations
06/14/2016 20:50:10
321141150.xls
Year 0
Year 1
Year 2
2011-12
2012-13
2013-14
na = not available or not applicable
43.2
10.2
34.1
33.2
(3.2)
(5.5)
41.0
13.8
33.6
32.7
(1.5)
(2.4)
40.5
12.6
36.5
29.6
4.9
4.6
91
96
116
77.3
na
na
58.0
#VALUE!
#VALUE!
34.4
na
(21.0)
29.0
#VALUE!
#VALUE!
(9.1)
(22.8)
(5.3)
(11.1)
11.2
22.5
Annual sales/total assets (times)

Annual sales/net fixed assets (times)
1.6
3.4
2.2
6.8
2.4
7.4
Net debt (cash surplus) as percentage of

capital account
Net Interest cover (times)
85
na
58
na
49
6.8
Current asset ratio (times)
0.9
2.1
1.9
Accounts receivable (days sales *)

Inventory (days sales)
Accounts payable (days total costs *)
47
41
35
56
37
26
61
30
25

na
na
na
na
na
na
na
na
na
na
na
na
na
na
na
42.0
92.9
49.0
107.0
Changes over previous year (%):
-Sales
-Transfers to capital account
-Capital account
Net income before taxes/total assets (% pa)
Return on capital (% pa)
Average number of employees (headcount)

Annualized sales per employee ($000)
* Excludes related VAT
Page 25
Any Company Inc

Years
ending Jan
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321141150.xls
SUMMARY
Year 0
2011-12
$000
Year 1
2012-13
$000
Year 2
2013-14
$000
Sales
Cost of sales
Gross margin
2,200.0
1,450.0
750.0
3,900.0
2,589.0
1,311.0
5,242.0
3,326.9
1,915.1
871.0
(121.0)
1,403.6
(92.6)
1,672.3
242.8
162.3
(95.6)
52.3
0.0
0.0
43.3
Expenses, interest, depn etc

Net cashflow
Cash at bank
Opening
10.0
120.0
Opening
Assets:
Current assets
Net fixed & intangible assets
Total assets
615.0
720.0
1,335.0
1,132.1
630.0
1,762.1
1,410.0
759.0
2,169.0
Liabilities:
Current liabilities
Longterm liabilities
Capital account
680.0
125.0
530.0
1,335.0
546.6
378.0
837.4
1,762.1
745.8
343.0
1,080.3
2,169.0
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Any Company Inc
321141150.xls
Fig. 5 - Cashflow
200
150
Net
cashflow
$ 000
100
Net cash
balance
(deficit)
50
0
2012-13
2013-14
-50
-100
-150
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Any Company Inc
06/14/2016 20:50:11
3.0
Any Company Inc
321141150.xls
8.0
7.0
2.5
Times
6.0
2.0
5.0
1.5
4.0
3.0
1.0
2.0
0.5
0.0
2012-13
Ann
ual
sale
s/to
tal
ass
ets
1.0
Cur
rent
ass
et
rati
o
0.0
2013-14
Page 33
06/14/2016 20:50:11
Any Company Inc
70.0
2.1
50.0
2.0
40.0
30.0
2.0
20.0
1.9
10.0
1.9
0.0
2012-13
-10.0
Net
debt as
%
capital
2.1
60.0
Percent
321141150.xls
2013-14
Times
Any Company Inc
Net
income
before
taxes
as %
sales
Gross
margin
(as %
sales)
Current
asset
ratio
(Right
axis)
1.8
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Any Company Inc
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321141150.xls
Textual Summary Report

Date prepared:
14-Jun-16
The following assumption & financial reports for ANY COMPANY INC cover the two years commencing
Feb 2012.
1. KEY ASSUMPTIONS REPORT - ANY COMPANY INC

The following table summarizes sales projections for the two years commencing in Feb 2012:
Sales
Sales Group:
Group 1
Group 2
Group 3
Group 4
Group 5
Group 6
Total sales
% Annual changes
6000.0
Any Company Inc
Year 1
2012-13
$000
Year 2
2013-14
$000
3,900.0
0.0
0.0
0.0
0.0
0.0
3,900.0
NA
5,242.0
0.0
0.0
0.0
0.0
0.0
5,242.0
34.4

Grou
p1
$ 000
5000.0
4000.0
Grou
p2
3000.0
Grou
p3
2000.0
Grou
p4
1000.0
0.0
2012-13
2013-14
Grou
p5
Projected inventory levels for the two years are as follows:
Inventory
Closing inventory
$000
Opening
245.0
Year 1
2012-13
$000
Year 2
2013-14
$000
400.0
436.0
The projected materials/goods cost percentages for the two years are as follows:
Materials/Goods
Costs
Materials/goods costs
Year 1
2012-13
% Sales
Year 2
2013-14
% Sales
41.0
40.5
Page 35
Any Company Inc
As % sales
67.0
06/14/2016 20:50:11
Any Company Inc
321141150.xls
66.5
66.0
65.5
65.0
64.5
64.0
63.5
63.0
62.5
62.0
2012-13
2013-14
The projected average headcounts are as follows:
Headcount
Direct
Clerical
Management
Total headcount
Persons
60.0
Year 1
2012-13
Nos
30.0
7.0
5.0
42.0
Any Company Inc
Year 2
2013-14
Nos
34.5
9.0
5.5
49.0
Fig. 6 - Headcount
50.0
Manageme
nt
40.0
30.0
Clerical
20.0
10.0
Direct
0.0
2012-13
2013-14
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Any Company Inc
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321141150.xls
Direct costs and overhead expenses are summarized below.
Cost Analysis
Materials/packaging/goods
Direct labor
Other direct
Total Cost of sales
Selling
Management/admin staff
General
Total overhead expenses
Total direct costs & expenses
As % sales
120.0
Any Company Inc
Year 1
2012-13
$000
Year 2
2013-14
$000
1,599.0
540.0
450.0
2,589.0
391.0
375.0
510.0
1,276.0
3,865.0
2,123.0
658.3
545.6
3,326.9
509.0
485.1
557.2
1,551.3
4,878.1
100.0
Operating
lease
payments
80.0
Depreciation
60.0
General
40.0
Management/a
dmin staff
20.0
Selling
0.0
2012-13
2013-14
Cost of sales
Proposed capital expenditure is summarized in the next table.
Capital Expenditure
Capital expenditure
Year 1
2012-13
$000
Year 2
2013-14
$000
0.0
250.0
Changes in longterm debt are summarized below.
Longterm Debt
Increase in longterm debt/notes

Longterm debt/note repayments
Net increase in longterm debt/note
Year 1
2012-13
$000
Year 2
2013-14
$000
200.0
0.0
200.0
0.0
50.0
(50.0)
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Other significant transactions during the two years include the following:
Year 1
2012-13
$000
Year 2
2013-14
$000
400.0
0.0
Proceeds of fixed asset sales
0.0
35.0
Drawings
0.0
0.0
Other Transactions
Cash introduced
The following assumptions were made about key rates and working capital:
Year 1
2012-13
Year 2
2013-14
Depreciation (% per year)
10.0
10.0

-Cash at bank
-Short-term loans/credit
-Longterm debt/notes
3.0
9.0
8.0
3.0
9.0
8.0
Working capital:
-Accounts receivable (days sales)
-Inventory (days sales)
-Accounts payable (days total costs)
56
37
26
61
30
25
Key Rates
Any Company Inc
Fig. 10 - Working Capital
70.0
Accoun
ts
receiva
ble
(days
sales *)
60.0
50.0
40.0
Invento
ry
(days
sales)
30.0
20.0
10.0
0.0
2012-13
2013-14
Accoun
ts
payable
(days
total
costs
*)
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2. TWO-YEAR FINANCIAL REPORT - ANY COMPANY INC

This Financial Report covering the two years commencing in Feb 2012 has been based on the
assumptions summarized in the above report.
The following table summarizes the projected trading performance:
Years ending Jan
Sales
Cost of sales
Gross margin
Total operating expenses
Income from operations
Other income, interest expense etc.
Taxes
Net income
Net drawings
To capital account
Prior
Year
Act/Est
$000
Year 1
2012-13
Proj
$000
Year 2
2013-14
Proj
$000
2,200.0
1,450.0
750.0
820.0
(70.0)
(51.0)
(121.0)
0.0
(121.0)
0.0
(121.0)
3,900.0
2,589.0
1,311.0
1,371.0
(60.0)
(32.6)
(92.6)
0.0
(92.6)
(400.0)
307.4
5,242.0
3,326.9
1,915.1
1,657.3
257.9
(15.0)
242.8
0.0
242.8
0.0
242.8
#
#
#
#
#
#
#
#
#
#
#
For the years under review, sales should change by 138% and projected net income before taxes for
the second year would be $243 000.
6000
Any Company Inc
$ 000
5000
Total
sales
4000
Gross
margi
n
3000
Incom
e from
operat
ions
2000
1000
0
2012-13
-1000
2013-14
Net
incom
e
before
taxes
The projected cashflows for ANY COMPANY INC during the years under review are summarized below:
Cashflows
Total cash receipts

Total cash payments
Net cashflow
Closing surplus (deficit)
Opening
(110.0)
Year 1
2012-13
$000
Year 2
2013-14
$000
4,651.4
4,489.1
162.3
5,604.2
5,699.8
(95.6)
52.3
(43.3)
Page 39
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The projected cumulative net cash inflow over the two years is $67 000.
Any Company Inc
Fig. 5 - Cashflow
200
150
Net
cashflow
$ 000
100
Net cash
balance
(deficit)
50
0
2012-13
2013-14
-50
-100
-150
The next table shows the projected balance sheets.
Opening
Act/Est
$000
Year 1
2012-13
Proj
$000
Year 2
2013-14
Proj
$000
ASSETS
Current assets:
Cash
Other
Total Current Assets
10.0
605.0
615.0
52.3
1,079.8
1,132.1
0.0
1,410.0
1,410.0
Fixed & intang assets
720.0
630.0
759.0
1,335.0
1,762.1
2,169.0
LIABILITIES
Other
Total Current Liabilities
120.0
560.0
680.0
0.0
546.6
546.6
43.3
702.5
745.8
Total longterm liabilities
125.0
378.0
343.0
530.0
837.4
1,080.3
1,335.0
1,762.1
2,169.0
Years ending Jan
Total assets
Capital account
##
##
The projected change in the capital account is $550 000 and the expected closing net cash position
is $-43 000.
Page 40
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The overall projected performance of ANY COMPANY INC for the two years is assessed below.
Year 1
2012-13
Proj
Year 2
2013-14
Proj
Gross margin (% sales)

Net income before taxes (% sales)
33.6
(2.4)
96
36.5
4.6
116
Net income before taxes/total assets (%)

Sales/total assets (times)
(5.3)
2.2
11.2
2.4
Net debt as % closing capital
58
49

na
na
na
na
na
na
Years ending Jan
3.0
Any Company Inc
8.0
7.0
2.5
Times
6.0
2.0
5.0
1.5
4.0
3.0
1.0
2.0
0.5
0.0
2012-13
Ann
ual
sale
s/to
tal
ass
ets
1.0
Cur
rent
ass
et
rati
o
0.0
2013-14
Page 41
Any Company Inc
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Any Company Inc
70.0
2.1
50.0
2.0
40.0
30.0
2.0
20.0
1.9
10.0
1.9
0.0
2012-13
2013-14
Times
Percent
Net
debt as
%
capital
2.1
60.0
-10.0
321141150.xls
Net
income
before
taxes
as %
sales
Gross
margin
(as %
sales)
Current
asset
ratio
(Right
axis)
1.8
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Page 44
Any Company Inc
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Page 45
Any Company Inc
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Page 46
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Page 47
Any Company Inc
06/14/2016 20:50:12
Any Company Inc
321141150.xls
Fig. 5 - Cashflow
200
150
Net
cashflow
$ 000
100
Net cash
balance
(deficit)
50
0
2012-13
2013-14
-50
-100
-150
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Page 49
06/14/2016 20:50:12
Any Company Inc
70.0
2.1
50.0
2.0
40.0
30.0
2.0
20.0
1.9
10.0
1.9
0.0
2012-13
-10.0
Net
debt as
%
capital
2.1
60.0
Percent
321141150.xls
2013-14
Times
Any Company Inc
Net
income
before
taxes
as %
sales
Gross
margin
(as %
sales)
Current
asset
ratio
(Right
axis)
1.8
Page 50
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Textual Summary Report

Date prepared:
14-Jun-16
The following assumption & financial reports for ANY COMPANY INC cover the two years commencing
Feb 2012.
1. KEY ASSUMPTIONS REPORT - ANY COMPANY INC

The following table summarises sales projections for the two years commencing in Feb 2012:
Sales
Sales Group:
Group 1
Group 2
Group 3
Group 4
Group 5
Group 6
Total sales
% Annual changes
Any Company Inc
Year 1
2012-13
$000
Year 2
2013-14
$000
3,900.0
0.0
0.0
0.0
0.0
0.0
3,900.0
NA
5,242.0
0.0
0.0
0.0
0.0
0.0
5,242.0
34.4
6000.0
Grou
p1
$ 000
5000.0
4000.0
Grou
p2
3000.0
Grou
p3
2000.0
Grou
p4
1000.0
0.0
2012-13
2013-14
Grou
p5
Projected stock levels for the two years are as follows:
Stocks
Closing stocks
$000
Opening
245.0
Year 1
2012-13
$000
Year 2
2013-14
$000
400.0
436.0
The projected materials/goods cost percentages for the two years are as follows:
Materials/Goods
Costs
Materials/goods costs
Year 1
2012-13
% Sales
Year 2
2013-14
% Sales
41.0
40.5
Page 51
Any Company Inc
As % sales
67.0
06/14/2016 20:50:12
Any Company Inc
321141150.xls
66.5
66.0
65.5
65.0
64.5
64.0
63.5
63.0
62.5
62.0
2012-13
2013-14
The projected average headcounts are as follows:
Headcount
Direct
Clerical
Management
Total headcount
Persons
60.0
Year 1
2012-13
Nos
30.0
7.0
5.0
42.0
Any Company Inc
Year 2
2013-14
Nos
34.5
9.0
5.5
49.0
Fig. 6 - Headcount
50.0
Manageme
nt
40.0
30.0
Clerical
20.0
10.0
Direct
0.0
2012-13
2013-14
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Direct costs and overhead expenses are summarised below.
Cost Analysis
Materials/packaging/goods
Direct labor
Other direct
Total Cost of sales
Selling
Management/admin staff
General
Total overhead expenses
Total direct costs & expenses
As % sales
120.0
Any Company Inc
Year 1
2012-13
$000
Year 2
2013-14
$000
1,599.0
540.0
450.0
2,589.0
391.0
375.0
510.0
1,276.0
3,865.0
2,123.0
658.3
545.6
3,326.9
509.0
485.1
557.2
1,551.3
4,878.1
100.0
Operating
lease
payments
80.0
Depreciation
60.0
General
40.0
Management/a
dmin staff
20.0
Selling
0.0
2012-13
2013-14
Cost of sales
Proposed capital expenditure is summarised in the next table.
Capital Expenditure
Capital expenditure
Year 1
2012-13
$000
Year 2
2013-14
$000
0.0
250.0
Changes in longterm debt are summarised below.
Longterm Debt
Increase in longterm debt

Longterm debt repayments
Net increase in longterm debt
Year 1
2012-13
$000
Year 2
2013-14
$000
200.0
0.0
200.0
0.0
50.0
(50.0)
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Other significant transactions during the two years include the following:
Year 1
2012-13
$000
Year 2
2013-14
$000
400.0
0.0
Proceeds of fixed asset sales
0.0
35.0
Drawings
0.0
0.0
Other Transactions
Cash introduced
The following assumptions were made about key rates and working capital:
Year 1
2012-13
Year 2
2013-14
Depreciation (% per year)
10.0
10.0

-Cash at bank
-Overdraft
-Longterm debt
3.0
9.0
8.0
3.0
9.0
8.0
Working capital:
-Debtors (days sales)
-Stocks (days sales)
-Creditors (days total costs)
56
37
26
61
30
25
Key Rates
Any Company Inc
Fig. 10 - Working Capital
70.0
Accoun
ts
receiva
ble
(days
sales *)
60.0
50.0
40.0
Invento
ry
(days
sales)
30.0
20.0
10.0
0.0
2012-13
2013-14
Accoun
ts
payable
(days
total
costs
*)
Page 54
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2. TWO-YEAR FINANCIAL REPORT - ANY COMPANY INC

This Financial Report covering the two years commencing in Feb 2012 has been based on the
assumptions summarised in the above report.
The following table summarises the projected trading performance:
Years ending Jan
Sales
Cost of sales
Gross profit
Overheads
Trading profit
Depn., interest etc.
Net profit before tax
Profit after tax
To capital account
Prior
Year
Act/Est
$000
Year 1
2012-13
Proj
$000
Year 2
2013-14
Proj
$000
2,200.0
1,450.0
750.0
730.0
20.0
(141.0)
(121.0)
0.0
(121.0)
0.0
(121.0)
3,900.0
2,589.0
1,311.0
1,276.0
35.0
(127.6)
(92.6)
0.0
(92.6)
(400.0)
307.4
5,242.0
3,326.9
1,915.1
1,551.3
363.9
(121.0)
242.8
0.0
242.8
0.0
242.8
#
#
#
#
#
#
#
#
#
#
#
For the years under review, sales should change by 138% and projected net profit before tax for
the second year would be $243 000.
6000
Any Company Inc

Total
sales
$ 000
5000
Gross
margi
n
4000
3000
Incom
e from
operat
ions
2000
1000
0
2012-13
-1000
2013-14
Net
incom
e
before
taxes
The projected cashflows for ANY COMPANY INC during the years under review are summarised below:
Cashflows
Total cash receipts

Total cash payments
Net cashflow
Closing surplus (deficit)
Opening
(110.0)
Year 1
2012-13
$000
Year 2
2013-14
$000
4,651.4
4,489.1
162.3
5,604.2
5,699.8
(95.6)
52.3
(43.3)
Page 55
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The projected cumulative net cash inflow over the two years is $67 000.
Any Company Inc
Fig. 5 - Cashflow
200
150
Net
cashflow
$ 000
100
Net cash
balance
(deficit)
50
0
2012-13
2013-14
-50
-100
-150
The next table shows the projected balance sheets.
Opening
Act/Est
$000
Year 1
2012-13
Proj
$000
Year 2
2013-14
Proj
$000
Fixed & intang assets
720.0
630.0
759.0
Current assets:
Cash
Other
Total Current Assets
10.0
605.0
615.0
52.3
1,079.8
1,132.1
0.0
1,410.0
1,410.0
Overdraft
Other
Total Current Liabilities
120.0
560.0
680.0
0.0
546.6
546.6
43.3
702.5
745.8
Net current assets

Creditors after one year
Capital employed
(65.0)
125.0
530.0
585.4
378.0
837.4
664.3
343.0
1,080.3
710.0
(180.0)
530.0
530.0
307.4
837.4
837.4
242.8
1,080.3
Years ending Jan
Opening capital
Transferred from P&L
Capital account
##
##
The projected change in the capital account is $550 000 and the expected closing net cash position
is $-43 000.
Page 56
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The overall projected performance of ANY COMPANY INC for the two years is assessed below.
Year 1
2012-13
Proj
Year 2
2013-14
Proj
Gross profit (% sales)

Net profit before tax (% sales)
33.6
(2.4)
96
36.5
4.6
116
Net profit before tax/total assets (%)

Sales/total assets (times)
(5.3)
2.2
11.2
2.4
Net debt as % capital
58
49

na
na
na
na
na
na
Years ending Jan
3.0
Any Company Inc
7.0
2.5
Times
8.0
6.0
2.0
5.0
1.5
4.0
3.0
1.0
2.0
0.5
0.0
2012-13
1.0
Ann
ual
sale
s/to
tal
ass
ets
Cur
rent
ass
et
rati
o
0.0
2013-14
Page 57
Any Company Inc
06/14/2016 20:50:13
Any Company Inc
70.0
2.1
50.0
2.0
40.0
30.0
2.0
20.0
1.9
10.0
1.9
0.0
2012-13
2013-14
Times
Percent
Net
debt as
%
capital
2.1
60.0
-10.0
321141150.xls
Net
income
before
taxes
as %
sales
Gross
margin
(as %
sales)
Current
asset
ratio
(Right
axis)
1.8
Page 58
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321141150.xls
CHECK BALANCES REPORT

Sub-model:
2 Years
2nd Year Differences
Transfers to capital a/c for 2 years
550.28
550.28
0.000
Total assets & liabilities at second yea
2169.04
2169.04
0.000
Check balances for 2 years
0.00
0.00
0.000
Total should be ZERO otherwise error in a sub-model
0.000
All differences in RH column should be zero
(Ignore ***** in any other columns)
Page 59

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Any Company Inc

ANY COMPANY INC for 2 Years Commencing in 2012-13

Sales & Income - 2 Years

Debt may be too high

Annual sales/total assets (times)

Changes over previous year (%):

Key Indicators - 2 Years

Any Company Inc

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Invest-Tech Limited, 27 Ardmeen Park, Blackrock, Co Dublin, Ireland

Any Company Inc

ASSUMPTIONS REPORT No. 1 - SALES FORECASTS

Sales (000s or $000):

Use volume or value projections.

Net selling prices ($/unit):

Descriptions in blue can be changed.

Set rows to zero if value projections

Supplementary Data & Calculations:

For more detailed assumptions or

Note: Exl-Plan Basic (US$29) is

Any Company Inc

ASSUMPTIONS REPORT No. 2 - MATERIALS/GOODS,

Purchases of materials/pack &

Help with Entering Assumptions

Use for manufacturing,

Enter opening value into opening

Direct labor (persons)

Include all direct/variable persons.

Direct payroll & benefits cost

Include all payroll costs & taxes.

Direct payroll/benefit costs ($000):

Supplementary Data & Calculations:

Try to include all direct/variable costs

For more detailed assumptions or

Note: Exl-Plan Basic (US$29) is

Any Company Inc

ASSUMPTIONS REPORT No. 3 - OVERHEAD EXPENSES

Selling expenses ($000):

Descriptions in blue can be changed.

Management/administration staff expenses:

General expenses ($000):

Total overhead expenses ($000)

Supplementary Data & Calculations:

Average annual number.

Descriptions in blue can be changed.

For more detailed assumptions or

Note: Exl-Plan Basic (US$29) is

Any Company Inc

ASSUMPTIONS REPORT No. 4 - FIXED ASSETS

Help with Entering Assumptions

Capital expenditure ($000)