Case -2

INCOME STATEMENT 2014 2015 2016 2017 2018

Revenue 102007.00 118086.00 131345.00 142341.00 150772.00
COGS 39023.00 48004.00 49123.00 53254.00 57310.00
Indirect Expenses
Salaries and Emp. Benefits 26427.00 22658.00 23872.00 23002.00 25245.00
Rent and Overheads 10963.00 10125.00 10087.00 11020.00 11412.00
Depreciation and Amortization 19500.00 18150.00 17205.00 16543.50 16080.45
Interest 2500.00 2500.00 1500.00 900.00 900.00
Taxes 1120.17 4858.22 8482.81 10908.02 11597.67
BALANCE SHEET 2014 2015 2016 2017 2018
Assets
Cash 167971.18 181209.91 183715.26 211069.34 239549.52
Acc Receivables 5100.35 5904.30 6567.25 7117.05 7538.60
Inventory 7804.60 9600.80 9824.60 10530.80 11342.00
Property &
Equipment 45500.00 42350.00 40145.00 38601.50 37521.05
Liabilities
Acc Payable 3902.30 4800.40 4912.30 5265.40 5671.00
Debt 50000.00 50000.00 30000.00 30000.00 30000.00
Shareholder Fund
Equity capital 170000.00 170000.00 170000.00 170000.00 170000.00
Retained earnings \ PAT 2473.83 14264.61 35339.80 62053.28 90280.16