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Culture Documents
AFM Template
AFM Template
AFM Template
Calculation
Year 2
Year 1
% Change
Year 2
$7,970.50
$5,595.50
$2,375.00
$1,905.70
$469.30
$47.10
$516.40
$25.50
$2.90
$22.60
$493.80
$83.50
$410.30
$0.00
$410.30
Year 1
$7,028.50
$4,910.90
$2,117.60
$1,693.90
$423.70
$35.20
$458.90
$24.30
$3.20
$21.10
$437.80
$75.00
$362.80
$0.00
$362.80
% Change
13.4%
13.9%
12.2%
12.5%
10.8%
33.8%
12.5%
4.9%
-9.4%
7.1%
12.8%
11.3%
13.1%
#DIV/0!
13.1%
Year 2
Year 1
% Change
Income Statement
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
A-B
C-D
E-F
H-I
G-J
K-L
M-N
Turnover
Cost of Sales
Gross Profit
Operating Expenses
Operating Profit Before other Expenses
Other Items
Operating Profit (PBIT)
Interest Payable
Interest Receivable
Net Interest Payable
Profit Before Tax
Tax
Profit After Tax
Attributable to Minorities
Profit Attributable to Equity Holders
Balance Sheet
Assets
Non -Current Assets
$0.00
$0.00
$0.00
$0.00
$1,598.40 $1,316.90
$1,598.40 $1,316.90
#DIV/0!
#DIV/0!
21.4%
21.4%
Q
R
S
T
U
Sum Q:T
Current Assets
Inventory
Trade Receivables
Cash
Other Current Assets
Total Current Assets
$816.30 $709.90
$50.70
$36.40
$681.60 $532.80
$110.60 $209.90
$1,659.20 $1,489.00
15.0%
39.3%
27.9%
-47.3%
11.4%
P+U
Total Assets
$3,257.60 $2,805.90
16.1%
Liabilities
W
X
Y
W+X
Non-Current Liabilities
Long Term Debt
Other Long Term Liabilities
Total Long Term Liabilities
$337.90
$120.50
$458.40
$365.40
$107.20
$472.60
-7.5%
12.4%
-3.0%
Current Liabilities
Short Term Debt
$120.50
$133.80
-9.9%
AA
AB
AC
Trade Payables
Other
Sum Z:AB Total Current Liabilities
$1,296.80 $1,110.90
$647.90 $560.80
$2,065.20 $1,805.50
16.7%
15.5%
14.4%
AD
Y + AC
Total Liabilities
$2,523.60 $2,278.10
10.8%
AE
AF
AG
V-AD
Total Equity
$734.00
$75.00
$659.20
Share Capital
Reserves
$527.80
$74.90
$452.90
39.1%
0.1%
45.6%
Year 2
Year 1
$743.10 $548.10
$263.00 $262.20
$1,349.80 $1,347.30
$30.50
$27.00
$18.00
$16.00
$167.30 $143.40
$458.40 $499.20
% Change
35.6%
0.3%
0.2%
13.0%
12.5%
16.7%
-8.2%
Other Data
AH
AI
AJ
AK
AL
AM
AN
W+Z
Line
Calculation
Year 2
Year 1
AO
AP
AQ
AR
AS
C/A
D/A
E/A
G/A
A/(V-AC)
Performance Ratios
Gross Margin
Expenses/Sales
Net Margin (Sales Margin)
Net Margin (Sales Margin)
Asset Turnover
AT
E/(V-AC)
39.36%
AU
AV
G/(V-AC)
M/AE
43.31%
55.90%
AW
AX
AY
Qx365/B
Rx365/A
AAx365/B
AZ
BA
BB
BC
BD
U/AC
(U-Q)/AC
G/J
G/H
(W+Z)/AE
29.80%
23.91%
5.89%
6.48%
6.68
30.13%
24.10%
6.03% based on Operating Profit (before other Exp
6.53% based on PBIT
7.03
53.2
2.3
84.6
0.80
0.41
22.85
20.25
0.62
52.8
1.9
82.6
0.82
0.43
21.75 based on net interest
18.88 based on interest payable
0.95
nterest payable