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    Single Statment Income Statement

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    Dishanth Gowda
    The document shows income statements for a company over 4 years. In Year 1, the company had net sales of ₹2.61 crore and net profit of ₹23.57 lakh. Net sales and net profit both increased each year, with Year 4 net sales reaching ₹15.66 crore and net profit reaching ₹46.06 lakh. Cost of goods sold, operating expenses, interest costs, and tax rates are also provided for each year.

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    Single Statment Income Statement

    Uploaded by

    Dishanth Gowda
    15 views13 pages
    The document shows income statements for a company over 4 years. In Year 1, the company had net sales of ₹2.61 crore and net profit of ₹23.57 lakh. Net sales and net profit both increased each year, with Year 4 net sales reaching ₹15.66 crore and net profit reaching ₹46.06 lakh. Cost of goods sold, operating expenses, interest costs, and tax rates are also provided for each year.

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    2. Single Statment Income Statement

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    The document shows income statements for a company over 4 years. In Year 1, the company had net sales of ₹2.61 crore and net profit of ₹23.57 lakh. Net sales and net profit both increased each year, with Year 4 net sales reaching ₹15.66 crore and net profit reaching ₹46.06 lakh. Cost of goods sold, operating expenses, interest costs, and tax rates are also provided for each year.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    15 views13 pages

    Single Statment Income Statement

    Uploaded by

    Dishanth Gowda
    The document shows income statements for a company over 4 years. In Year 1, the company had net sales of ₹2.61 crore and net profit of ₹23.57 lakh. Net sales and net profit both increased each year, with Year 4 net sales reaching ₹15.66 crore and net profit reaching ₹46.06 lakh. Cost of goods sold, operating expenses, interest costs, and tax rates are also provided for each year.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 13

    Income Statement

    Particulars Year 1 Year 2


    Revenue
    Sales ₹ 3,000,000 ₹ 4,800,000
    returns ₹ 150,000 ₹ 240,000
    Discounts ₹ 240,000 ₹ 384,000
    Net Sales ₹ 2,610,000 ₹ 4,176,000
    COGS
    Opening Stock ₹ 1,050,000 ₹ 1,680,000
    Purchases ₹ 150,000 ₹ 240,000
    Closing Stock ₹ 90,000 ₹ 144,000
    Total COGS ₹ 1,110,000 ₹ 1,776,000
    Gross Profit ₹ 1,500,000 ₹ 2,400,000
    Gross Profit Margin 57% 57%

    Operating Expeneses
    Adminstration Exp ₹ 600,000 ₹ 960,000
    Marketing Exp ₹ 300,000 ₹ 480,000
    Other ₹ 150,000 ₹ 240,000
    Depreciation ₹ 31,667 ₹ 65,000
    Total Operating Expneses 1081667 1745000

    EBIT 418333 655000


    Interest ₹ 120,000.00 ₹ 72,000.00
    EBT 298333 583000
    Tax 62650 122430

    EAT(Net Profit) 235683 460570

    Net Profit Margin 9% 11%

    EBITDA ₹ 450,000 ₹ 720,000


    atement
    Year 3 Year 4 Revenue

    New Customers
    ₹ 10,000,000 ₹ 18,000,000 Revenue per Customer
    ₹ 500,000 ₹ 900,000 Refunds (as % of rev)
    ₹ 800,000 ₹ 1,440,000 Discounts
    ₹ 8,700,000 ₹ 15,660,000
    COGS
    ₹ 3,500,000 ₹ 6,300,000 Opening Stock
    ₹ 500,000 ₹ 900,000 Purchases
    ₹ 300,000 ₹ 540,000 Closing Stock
    ₹ 3,700,000 ₹ 6,660,000
    ₹ 5,000,000 ₹ 9,000,000 Operating Expenses
    57% 57% Administration

    Marketing

    Other
    ₹ 2,000,000 ₹ 3,600,000 Depreciation
    ₹ 1,000,000 ₹ 1,800,000
    ₹ 500,000 ₹ 900,000 Interest
    ₹ 103,333 ₹ 86,667
    3603333 6386667 Tax Rate

    1396667 2613333
    Capex

    ₹ 72,000.00 ₹ 48,000.00 Furnitures


    Machinery
    1324667 2565333 Vehicles
    Total Capex
    278180 538720
    Net Borrowing
    1046487 2026613 Debt Outstanding
    Interest Rate

    12% 13% Interest Payments

    ₹ 1,500,000 ₹ 2,700,000
    Year 1 Year 2 Year 3 Year 4

    75,000 120,000 250,000 450,000

    ₹ 40 ₹ 40 ₹ 40 ₹ 40

    5% 5% 5% 5%

    8% 8% 8% 8%

    35% 35% 35% 35%

    5% 5% 5% 5%

    3% 3% 3% 3%

    20% 20% 20% 20%

    10% 10% 10% 10%

    5% 5% 5% 5%

    21% 21% 21% 21%

    Year 1 Year 2 Year 3 Year 4

    5 ₹ 75,000
    3 ₹ 50,000 ₹ 100,000 ₹ 100,000
    6 ₹ 30,000
    ₹ 125,000 ₹ 100,000 ₹ 130,000

    ₹ 1,500,000.00 ₹ 900,000.00 ₹ 900,000.00 ₹ 600,000.00


    8% 8% 8% 8%

    ₹ 120,000.00 ₹ 72,000.00 ₹ 72,000.00 ₹ 48,000.00


    Capex Year 1 Year 2 Year 3 Year 4
    Furnitures 5 ₹ 75,000
    Machinery 3 ₹ 50,000 ₹ 100,000 ₹ 100,000
    Vehicles 6 ₹ 30,000
    Total Capex ₹ 125,000 ₹ 100,000 ₹ 130,000

    Capex Year 1 Year 2 Year 3 Year 4


    Furnitures 5 ₹ 15,000 ₹ 15,000 ₹ 15,000 ₹ 15,000
    Machinery 3 ₹ 16,667 ₹ 16,667 ₹ 16,667
    ₹ 33,333 ₹ 33,333 ₹ 33,333
    ₹ 33,333 ₹ 33,333
    Vehicles 6 ₹ 5,000 ₹ 5,000
    Total Capex ₹ 31,667 ₹ 65,000 ₹ 103,333 ₹ 86,667
    Revenue Year 1

    New Customers 75,000

    Revenue per Customer ₹ 40

    Refunds (as % of rev) 5%

    Discounts 8%

    COGS

    Opening Stock 35%

    Purchases 5%

    Closing Stock 3%

    Operating Expenses

    Administration 20%

    Marketing 10%

    Other 5%

    Depreciation

    Interest

    Tax Rate 21%

    Capex
    5
    Furnitures
    Machinery 3
    Vehicles 6
    Total Capex

    Net Borrowing
    Debt Outstanding ₹ 1,500,000.00
    Interest Rate 8%
    ₹ 120,000.00
    Interest Payments
    Year 2 Year 3 Year 4

    120,000 250,000 450,000

    ₹ 40 ₹ 40 ₹ 40

    5% 5% 5%

    8% 8% 8%

    35% 35% 35%

    5% 5% 5%

    3% 3% 3%

    20% 20% 20%

    10% 10% 10%

    5% 5% 5%

    21% 21% 21%

    Year 1 Year 2 Year 3 Year 4


    ₹ 75,000
    ₹ 50,000 ₹ 100,000 ₹ 100,000
    ₹ 30,000
    ₹ 125,000 ₹ 100,000 ₹ 130,000

    ₹ 900,000.00 ₹ 900,000.00 ₹ 600,000.00


    8% 8% 8%
    ₹ 72,000.00 ₹ 72,000.00 ₹ 48,000.00

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