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Chronicle BALANCE SHEET & CASH FLOW REPORT Year 12


Industry 31

BALANCE SHEET CASH FLOW STATEMENT


ASSETS $000s CASH AVAILABLE IN YEAR 12 $000s
Cash On Hand 0 Beginning Cash Balance 557
Accounts Receivable (see Note 1) 62,695 Cash Receipts from Sales (see Note 1) 258,111
Footwear Inventories 61,211 Inflows Bank Loans 1-Year 0
Total Current Assets 123,906 5-Year 0
Net Plant Investment (see Note 2) 170,500 10-Year 0
Construction Work in Progress 0 Stock Issues (0 shares issued) 0
Total Fixed Assets 170,500 Sale of Existing Plant Capacity 0
Loan to Cover Overdrafts 9,969
Total Assets 294,406 Interest on Y11 Cash Balance 9
Total Cash Available from All Sources 268,646
LIABILITIES $000s
Accounts Payable (see Note 3) 15,221 CASH OUTLAYS IN YEAR 12 $000s
Overdraft Loan Payable (see Note 4) 9,969
1-Year Bank Loan Payable (see Note 5) 0 Payments to Materials Suppliers (see Note 2) 61,270
Current Portion of Long-Term Loans (see Note 6) 16,300 Production Expenses (see Note 3) 70,346
Distribution and Warehouse Expenses 43,596
Total Current Liabilities 41,490 Marketing and Administrative Expenses 62,434
Long-Term Bank Loans Outstanding (see Note 7) 50,800 Capital Plant Upgrade Options Initiated 0
Outlays Purchase of Used Plant Capacity 0
Total Liabilities 92,290 Construction of New Capacity 0
Energy Efficiency Initiatives 0
Beginning Change
SHAREHOLDER EQUITY Balance in Y12 $000s Repayment of Principal Overdraft Loan 0
on Bank Loans (see Note 4) 1-Year Loan 0
Common Stock (see Note 8) 10,000 0 10,000 5-Year Loans 4,800
Additional Capital (see Note 9) 100,000 0 100,000 10-Year Loans 11,500
Retained Earnings (see Note 10) 74,025 +18,091 92,116 Interest Payments on Overdraft Loan 0
Bank Loans 6,945
Total Shareholder Equity 184,025 +18,091 202,116 Stock Repurchases (0 shares repurchased) 0
Income Tax Payments 7,755
Return on Average Equity for Year 12 (see Note 11) 9.4% Dividend Payments to Shareholders 0
Balance Sheet Notes (all dollar and share figures in thousands) Charitable Contributions 0

Note 1: Of the $250,778 net revenues reported in the Y12 income statement, 25% Total Cash Outlays 268,646
have not been collected from customers (and will be collected in Y13).
Note 2: For more details on net plant investment, see the Plant Investment section of Net Cash Balance (at the end of Year 12) 0
the Plant Operations Report.
Cash Flow Notes
Note 3: Of the $60,884 in materials used for footwear production in Y12, 25% have not
been paid for (and will be paid for in Y13). Note 1: Receipts from Sales represents 75% of Year 12 revenues and 25% of Year 11
Note 4: Loans for overdrafts are incurred automatically to prevent a negative year-end revenues due to a 3-month lag in receivables collections.
cash balance and carry an interest rate 2% above the rate for 1-year loans. Note 2: Payments to Materials Suppliers represents 75% of the cost of materials used
Note 5: The company's interest rate for a 1-year loan in Y12 was 5.8%. for Y12 production and 25% of teh cost of materials used for Y11 production
due to a 3-month lag in payments made to materials suppliers.
Note 6: This item represents the principal portion of all outstanding 5-year and 10-year
bank loans due to be repaid in Year 13. Note 3: Production Expenses include all Y12 production-related expenses (adjusted for
the exchange rate effects of shipping to regional warehouses) except for
Note 7: Long-term bank loans outstanding: depreciation (which is a non-cash accounting charge).
Out- Annual Year 13
Loan Initial Original Interest standing Principal Interest Note 4: Overdraft and 1-year loans received in Year 11 were repaid in full in Year 12.
Number Year Principal Rate Term Principal Payment Payable Interest on an overdraft loan received in Y11 would also be repaid in Y12.
1 Y7 115,000 8.5% 10-Yr 57,500 11,500 4,888
2 Y9 24,000 7.5% 5-Yr 9,600 4,800 720
3 - - - - - - -
4 - - - - - - -
5 - - - - - - -
6 - - - - - - -
7 - - - - - - -
8 - - - - - - -
9 - - - - - - - SELECTED FINANCIAL STATISTICS
10 - - - - - - -
11 - - - - - - -
12 - - - - - - - Credit Interest Coverage Ratio (oper. profit interest exp.) 4.73
13 - - - - - - - Rating Debt-To-Assets Ratio (total debt total assets) 0.26
14 - - - - - - - Measures Default Risk Ratio (free cash flow principal payments) 1.17
15 - - - - - - -
16 - - - - - - - Default Risk Rating (see Note 1) Medium
Note 8: There are 10,000 shares issued and outstanding at a par value of $1.00 per Credit Rating (at the end of Year 12) B
share. The authorized maximum number of shares outstanding is 40,000.
Current Ratio (current assets current liabilities) 2.99
Note 9: Additional Capital represents the amount over and above par value that share- Operating Profit Margin (operating profit net sales revenues) 13.1%
holders have paid to purchase new shares of stock.
Net Profit Margin (after-tax profit net sales revenues) 7.2%
Note 10: Retained Earnings is a summation of all after-tax profits the company has Dividend Payout (dividend per share earnings per share) 0.0%
earned that have not been distributed to shareholders in the form of dividends.
Note 11: The formula for Return After-Tax profit Free Cash Flow (after-tax profit + [depreciation dividends] ) 30,844
on Average Equity is: (Beginning Equity + Ending Equity) 2 Total Principal Payments ($000s to be paid in Year 13) 26,269
Note 1: A default risk ratio of 3.00 or higher results in a Low default risk rating, 1.00 to
3.00 results in a Medium rating, and below 1.00 results in a High rating.

Company Operating Reports Copyright GLO-BUS Software, Inc. Page 5

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