Assumptions T+0

Income Statement
Sales Growth 15.00%
COGS (% of Sales) 50.00%
General and Administrative Expenses Growth 10.00%
Selling Expenses Growth 15.00%
Credit Interest Rates (p.a.) 15.00%
Tax Rate 30.00%

Balance Sheet
Working Capital
Account Receivable (% of Sales) 15%
Inventory (% of COGS) 15%
Account Payable (% of Purchases) 20%

Fixed Asset
PPE Growth (Acquisition at beginning of year) 10.00%
Depreciation Method Straight Line
Year 20.00

Bank Loan Growth 10.00%

Common Stock Issued -

Dividend Payout Ratio 50.00%

PMBS
Income Statement

Description T+0

Sales 2,000.00
COGS 1,000.00
Gross Profit 1,000.00

General and Administrative Expenses 250.00

Selling Expenses 350.00
Operating Cost 600.00

Operating Profit 400.00

Interest Expense 120.00

Profit Before Tax 280.00

Tax 84.00

Net Profit 196.00

 PMBS
Balance Sheet

Description T+0
Current Asset
Cash 100.00
Account Receivable 300.00
Inventory 150.00
Total Current Asset 550.00

Fixed Asset
Land 500.00
PPE 1,500.00
(Accumulated Depreciation) (50.00)
Total Fixed Asset 1,950.00

Total Asset 2,500.00

Liabilities

Current Liabilities
Account Payable 200.00
Total Current Liabilities 200.00

Non Current Liabilities

Bank Loan 800.00
Total Non Current Liabilities 800.00

Total Liabilities 1,000.00

Equities
Common Stock 1,500.00
Retained Earning -
Total Equity 1,500.00

Total Liabilities and Equities 2,500.00

Balance Check -

PMBS
Cash Flow Statement

Cashflow from Operation Activities T+0

Net Profit
Add Back Non Cash Item
Cash from Operation

Change in Working Capital

Account Receivable
Beginning Balance -
Ending Balance 300.00
Cashflow from Account Receivable

Inventory
Beginning Balance -
Ending Balance 150.00
Cashflow from Inventory

Account Payable
Beginning Balance -
Ending Balance 200.00
Cashflow from Account Payable

Beginning Inventory
COGS
Ending Inventory
Purchases

Total Change in Working Capital -

Total Cashflow from Operation Activities -

Cashflow from Investing Activities T+0

Land
Beginning Balance -
Acquisition/(Divestitures)
Ending Balance 500.00
Cashflow from Land

PPE
Beginning Balance -
Acquisition/(Divestitures)
Ending Balance 1,500.00
Cashflow from PPE

PPE Book Value 1,500.00

Depreciation Method Straight Line
Year 20.00
PPE Depreciation Expenses 50.00
Beginning Accumulated Depreciation PPE -
Ending Accumulated Depreciation PPE 50.00

Total Cashflow from Investing Activities

Cashflow from Financing Activities T+0

Bank Loan
Beginning Balance -
Ending Balance 800.00
Cashflow from Bank Loan

Calculating Interest Expense T+0

Bank Loan
Beginning Balance
Ending Balance 800.00
Average Bank Loan 800.00
Credit Interest Rates (p.a.) 15.00%
Interest Expenses

Common Stock T+0

Beginning Balance
Common Stock Issued
Ending Balance 1,500.00
Cashflow from Common Stock

Beginning Retained Earning

Current Year Profit
Dividend
Ending Retained Earning -

Total Cashflow from Financing Activities -

Grand Total Cashflow -

(Operating + Investing + Financing)

Beginning Cash Balance

Dividend
Ending Cash Balance 100.00
 T+1 T+2 T+3 T+4 T+5

15.00% 15.00% 15.00% 15.00% 15.00%

50.00% 50.00% 50.00% 50.00% 50.00%
10.00% 10.00% 10.00% 10.00% 10.00%
15.00% 15.00% 15.00% 15.00% 15.00%
15.00% 15.00% 15.00% 15.00% 15.00%
30.00% 30.00% 30.00% 30.00% 30.00%

15% 15% 15% 15% 15%

15% 15% 15% 15% 15%
20% 20% 20% 20% 20%

10.00% 10.00% 10.00% 10.00% 10.00%

Straight Line Straight Line Straight Line Straight Line Straight Line
20.00 20.00 20.00 20.00 20.00

10.00% 10.00% 10.00% 10.00% 10.00%

- - - - -
50.00% 50.00% 50.00% 50.00% 50.00%

PMBS
come Statement

T+1 T+2 T+3 T+4 T+5

2,300.00 2,645.00 3,041.75 3,498.01 4,022.71

1,150.00 1,322.50 1,520.88 1,749.01 2,011.36
1,150.00 1,322.50 1,520.88 1,749.01 2,011.36

275.00 302.50 332.75 366.03 402.63

402.50 462.88 532.31 612.15 703.98
677.50 765.38 865.06 978.18 1,106.60

472.50 557.13 655.82 770.83 904.75

126.00 138.60 152.46 167.71 184.48 interest expence di link dlu

346.50 418.53 503.36 603.12 720.28

103.95 125.56 151.01 180.94 216.08

242.55 292.97 352.35 422.19 504.19

 PMBS
Balance Sheet

T+1 T+2 T+3 T+4 T+5

200.78 318.56 461.04 632.63 838.47 cash di link dlu

345.00 396.75 456.26 524.70 603.41 di link dlu ke ending balance
172.50 198.38 228.13 262.35 301.70 di link ke ending inventory
718.28 913.68 1,145.44 1,419.69 1,743.58

500.00 500.00 500.00 500.00 500.00 di link ending balance land

1,650.00 1,815.00 1,996.50 2,196.15 2,415.77 di link ending ppe (property p
(132.50) (223.25) (323.08) (432.88) (553.67)
2,017.50 2,091.75 2,173.43 2,263.27 2,362.09

2,735.78 3,005.43 3,318.86 3,682.95 4,105.67

234.50 269.68 310.13 356.65 410.14

234.50 269.68 310.13 356.65 410.14

880.00 968.00 1,064.80 1,171.28 1,288.41

880.00 968.00 1,064.80 1,171.28 1,288.41

1,114.50 1,237.68 1,374.93 1,527.93 1,698.55

1,500.00 1,500.00 1,500.00 1,500.00 1,500.00

121.28 267.76 443.93 655.03 907.12
1,621.28 1,767.76 1,943.93 2,155.03 2,407.12

2,735.78 3,005.43 3,318.86 3,682.95 4,105.67

- - - - -
klo selisih + aset besar.. Klo - liabilities besar
PMBS
h Flow Statement

T+1 T+2 T+3 T+4 T+5

242.55 292.97 352.35 422.19 504.19
82.50 90.75 99.83 109.81 120.79 amorsasi.. Depresiasi
325.05 383.72 452.18 531.99 624.98
 300.00 345.00 396.75 456.26 524.70 merupakan = ending balance
345.00 396.75 456.26 524.70 603.41
(45.00) (51.75) (59.51) (68.44) (78.71) beginning - ending

150.00 172.50 198.38 228.13 262.35

172.50 198.38 228.13 262.35 301.70 begin nventory + purchase =
(22.50) (25.88) (29.76) (34.22) (39.35)

200.00 234.50 269.68 310.13 356.65

234.50 269.68 310.13 356.65 410.14
34.50 35.18 40.45 46.52 53.50

150.00 172.50 198.38 228.13 262.35

1,150.00 1,322.50 1,520.88 1,749.01 2,011.36
172.50 198.38 228.13 262.35 301.70
1,172.50 1,348.38 1,550.63 1,783.23 2,050.71

(33.00) (42.45) (48.82) (56.14) (64.56)

292.05 341.27 403.36 475.85 560.42

T+1 T+2 T+3 T+4 T+5

500.00 500.00 500.00 500.00 500.00

- - - - -
500.00 500.00 500.00 500.00 500.00
- - - - -

1,500.00 1,650.00 1,815.00 1,996.50 2,196.15

150.00 165.00 181.50 199.65 219.62
1,650.00 1,815.00 1,996.50 2,196.15 2,415.77
(150.00) (165.00) (181.50) (199.65) (219.62)

1,650.00 1,815.00 1,996.50 2,196.15 2,415.77

Straight Line Straight Line Straight Line Straight Line Straight Line
20.00 20.00 20.00 20.00 20.00
82.50 90.75 99.83 109.81 120.79
50.00 132.50 223.25 323.08 432.88
132.50 223.25 323.08 432.88 553.67

(150.00) (165.00) (181.50) (199.65) (219.62)

T+1 T+2 T+3 T+4 T+5

 800.00 880.00 968.00 1,064.80 1,171.28
880.00 968.00 1,064.80 1,171.28 1,288.41
80.00 88.00 96.80 106.48 117.13

T+1 T+2 T+3 T+4 T+5

800.00 880.00 968.00 1,064.80 1,171.28

880.00 968.00 1,064.80 1,171.28 1,288.41
840.00 924.00 1,016.40 1,118.04 1,229.84
15.00% 15.00% 15.00% 15.00% 15.00%
126.00 138.60 152.46 167.71 184.48

T+1 T+2 T+3 T+4 T+5

1,500.00 1,500.00 1,500.00 1,500.00 1,500.00

1,500.00 1,500.00 1,500.00 1,500.00 1,500.00

- - - - -

- 121.28 267.76 443.93 655.03

242.55 292.97 352.35 422.19 504.19
(121.28) (146.48) (176.18) (211.09) (252.10)
121.28 267.76 443.93 655.03 907.12

80.00 88.00 96.80 106.48 117.13 bank loan + cash flow

222.05 264.27 318.66 382.68 457.93

100.00 200.78 318.56 461.04 632.63

(121.28) (146.48) (176.18) (211.09) (252.10)
200.78 318.56 461.04 632.63 838.47
interest expence di link dlu
cash di link dlu
di link dlu ke ending balance
di link ke ending inventory

di link ending balance land

di link ending ppe (property plant & equipment)

amorsasi.. Depresiasi
merupakan = ending balance thn sebelumnya

beginning - ending

begin nventory + purchase = cogs + ending inventory

bank loan + cash flow