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    BS, Is & CF Statement

    Uploaded by

    Takwa Mhamdi

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    © All Rights Reserved
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    BS, Is & CF Statement

    Uploaded by

    Takwa Mhamdi
    4 views4 pages

    Copyright

    © © All Rights Reserved

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    Copyright:

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    Download as xlsx, pdf, or txt
    4 views4 pages

    BS, Is & CF Statement

    Uploaded by

    Takwa Mhamdi

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    You are on page 1of 4

    Dr.

    Ridha ESGHAIER

    Statement of Comprehensive Income Balance Sheet


    #VALUE! 2024 2023 Delta #VALUE!

    Revenue 30,000 25,000 20% Assets


    Cost of Services 15,000 13,000 15% Cash & cash equivalents
    Gross Profit 15,000 12,000 25% Accounts receivable
    Gross Margin % 50% 48% Inventories
    Total Current Assets
    Advertising & Marketing 2,500 1,500 67% Gross Property, plant & equipment
    Selling & Distribution 2,600 2,500 4% (Depreciation & Amortization)
    General & Administration 4,200 4,000 5% Total Assets
    Depreciation & Amortization 1,500 1,300 15% Liabilities
    Total Operating Expenses 10,800 9,300 16% Accounts payable
    OPEX Cash 9,300 8,000 16% Notes payable
    Operating Profit - EBIT 4,200 2,700 56% Accrued liabilities
    EBITDA 5,700 4,000 43% Total current liabilities
    Interest Expenses 500 400 25% Long-term debt
    Earnings Before Tax - EBT 3,700 2,300 61% Other long-term liabilities
    Total Long-term Liabilities
    Income Tax 200 150 33% Preferred Stocks
    Net Earnings 3,500 2,150 63% Share capital
    Net Margin % 12% 9% Retained Earnings
    Dividends 800 600 33% Total Equity
    Total Liabilities & SE
    Statement of Cash Flows
    2024 2023 Delta #VALUE! 2024 2023 Delta

    CF From Operating Activities


    3,200 2,900 10% Net Earnings 3,500 2,150 63%
    5,650 4,310 31% Adjustments For:
    4,000 2,200 82% + Depreciation & Amortization 1,500 1,300 15%
    12,850 9,410 37% Cash from operation before W/C 5,000 3,450 45%
    13,500 10,600 27% (+/-) in Receivables (1,340) (1,000) -34%
    (8,500) (7,000) 21% (+/-) in Inventories (1,800) (1,310) -37%
    17,850 13,010 37% (+/-) in acc. Payables 800 640 25%
    (+/-) in Acrrued liabilities (160) 140 -214%
    3,000 2,200 36% Net Cash From Operating activities 2,500 1,780 40%
    - - 0% Cash Flow From Investing Activities
    1,000 1,160 -14% Acquisitions of PP&E 2,900 600 383%
    4,000 3,360 19% Net Cash From Investing Activities (2,900) (600) -383%
    2,500 1,500 67% Cash Flow From Financing Activities
    4,500 4,000 13% Capital subscription - - 0%
    7,000 5,500 27% Proceed from Borrowings 1,500 800 88%
    - - 0% Dividend paid (800) (600) -33%
    2,000 2,000 0% Net Cash from Financing Activities 700 200 250%
    4,850 2,150 126% Net Increase/(Decrease) in cash 300 1,380 -78%
    6,850 4,150 65% Cash at the beginning of the Period 2,900 1,520 91% ###

    17,850 13,010 37% Cash at the End of the Period 3,200 2,900 10%
    Check? 1
    #VALUE!

    Revenue vs Gross Profit Revenue vs Net Profit


    Revenue Gross Profit Revenue
    35,000 35,000
    30,000 30,000
    30,000 30,000
    25,000 25
    25,000 25,000
    20,000 20,000
    15,000 15,000 15,000
    12,000
    10,000 10,000
    5,000 5,000 3,500
    - -
    2024 2023 2024 2

    Current Assets vs Current Liabilities Total Assets vs Total Liabilities


    Current Assets Current Liability Total Assets
    14,000 12,850 15,000
    12,000 11,000
    Total Liabilities
    10,000
    10,000 9,410
    8,000 5,000
    6,000
    4,000 -
    4,000 3,360 2020 2
    (5,000)
    2,000
    - (10,000) (7,000)
    2024 2023 (8,500)
    evenue vs Net Profit Revenue vs EBITDA
    venue Net Profit Revenue EBITDA
    35,000
    0 30,000
    30,000
    25,000 25,000
    25,000
    20,000
    15,000
    10,000
    5,000 5,700
    3,500 4,000
    2,150
    -
    4 2023 2024 2023

    Assets vs Total Liabilities Cash from Operation before W/C vs Net (+/-) in Cash
    l Assets Total Liabilities CF From Oper. Net Inc/Dec in CF
    2020 2019 6,000
    11,000 5,000
    11,000 8,860
    8,860 5,000
    4,000 3,450
    3,000
    2019 2,000 1,380
    1,000 300
    (7,000) -
    2020 2019

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