NPV FUNCTION

Discount rate 10.0%

Time Periods 1 2 3 4

Cash Flows $10.0 $12.0 $8.0 $16.0

NPV $35.9
Note: this spreadsheet is for educational purposes only.
E.&O.E.

For more free templates please visit:

http://www.corporatefinanceinstitute.com/finance-templates

Corporate Finance Institute®

rposes only.

nce-templates
 Project S interest 10%
Year Cash Flow Present Value Future Value
0 ($1,000.00) ($1,000.00) Total No of year 4
1 $500.00 $454.55
2 $400.00 $330.58 4
3 $300.00 $225.39
4 $100.00 $68.30
$78.82
NET PRESENT VALUE
$78.82
IRR 14.4888%
MIRR 12.11%
TV
Total Inflo $1,300.00

Future Value

Terminal Value
 1 2 3 4
500 400 300 100
10% 10% 10% 10%
3 2 1 0
1 1 1 1

$665.50 $484.00 $330.00 $100.00

$1,579.50
 Project L interest 14%
Year Cash Flow Present Value
0 ($1,000.00) ($1,000.00)
1 $100.00 $88.07
2 $300.00 $232.68
3 $400.00 $273.22
4 $675.00 $406.04
$0.00
NET PRESENT VALUE
$0.00
IRR 13.5492%

Total Inflow $1,475.00

 2019 2018 absolute change HA VA/2019 VA/2018
Gas Sales 684,625,881 446,765,837 237,860,044 53.24%
Add Differential
69,912,443 57,016,553
Margin
12,895,890 22.62%
Net Sales 754,538,324 503,782,390 250,755,934 49.77% 100.00% 100.00%
Cost of Gas 718,742,315 476,785,651 241,956,664 50.75% 95.26% 94.64%
Gross Profit 35,796,009 26,996,739
8,799,270 32.59% 4.74% 5.36%

Add: Other operating

18,512,175 14,159,487
income
4,352,688 30.74% 2.45% 2.81%
54,308,184 41,156,226 13,151,958 31.96% 7.20% 8.17%
Less: Operating
expenses:
0.00% 0.00%
Selling cost 5,526,850 5,282,717
244,133 4.62% 0.73% 1.05%
Administrative
7,306,251 6,965,835
expenses 340,416 4.89% 0.97% 1.38%
12,833,101 12,248,552 584,549 4.77% 1.70% 2.43%
Other operating
3,043,140 2,626,118
expenses 417,022 15.88% 0.40% 0.52%
Expected credit loss 1,505,879 -
0.20%
17,382,120 14,874,670 2,507,450 16.86% 2.30% 2.95%
Operating profit 36,926,064 26,281,556 10,644,508 40.50% 4.89% 5.22%
Less: Finance cost 25,776,847 10,806,155 14,970,692 138.54% 3.42% 2.15%
Profit before taxation 11,149,217 15,475,401
-4,326,184 -27.96% 1.48% 3.07%
Taxation 4,073,383 4,353,926 -280,543 -6.44% 0.54% 0.86%
Profit for the year 7,075,834 11,121,475 -4,045,641 -36.38% 0.94% 2.21%
Balance Sheet
2019 VA 2018 VA
629,381,252 100.00% 461,157,243 100.00%
Property, plant and equipment
200,837,557 31.91% 190,609,690 41.33%
Intangible assets
185,727 0.03% 116,432 0.03%
Long term loans
828,757 0.13% 818,832 0.18%
Employee benefits
2,883,659 0.46% 2,488,638 0.54%

Long term deposits and prepayments

15,202 0.00% 24,527 0.01%

Investments
0.00% 4,900 0.00%

Total Non-current Assets

204,750,902 32.53% 194,063,019 42.08%

Current Assets

Stores and spare parts

5,004,896 0.80% 3,832,525 0.83%
Stock-in-trade
9,007,232 1.43% 31,404,569 6.81%
Trade debts
157,573,161 25.04% 66,314,600 14.38%
Loans and advances
2,119,986 0.34% 1,260,945 0.27%

Trade deposits and short term prepayments

241,025 0.04% 226,212 0.05%
Accrued interest 31,798 0.01% 16,585 0.00%
Other receivables 203,279,697 32.30% 122,338,162 26.53%
Contract assets
72,758 0.00%

Sales tax recoverable

37,933,065 6.03% 33,513,780 7.27%
Income tax receivable
3,209,280 0.51% 1,111,813 0.24%
Investments
4,900

Cash and bank balances

6,152,552 0.98% 7,075,033 1.53%
 Total Current Assets
424,630,350 67.47% 267,094,224 57.92%
Total Assets 629,381,252 100.00% 461,157,243 100.00%

Long term financing

secured 39,330,000 6.25% 50,420,000 10.93%
unsercured 303,229 0.05% 415,232 0.09%
security deposit 48,578,096 7.72% 43,782,459 9.49%
deferred cedit 51,390,541 8.17% 57,854,554 12.55%
contract liaqblities 11,066,804 1.76%
deferred tax 4,503,422 0.72% 1,676,766 0.36%
empolyee benefit 7,640,091 1.21% 7,617,333 1.65%
Total Current Liablities
162,812,183 25.87% 161,766,344 35.08%
current liablities

trade and other payables

354,171,851 56.27% 233,679,577 50.67%
current portion of contract liablities
263,349 0.04%
uncliamed dividend 109,039 0.02% 111,462 0.02%
unpaid dividend 731,995 0.12%

interest/markeup accured on loans and other payables

50,469,354 8.02% 31,363,988 6.80%
short term borrowing secured
28,486,666 4.53% 3,986,546 0.86%
current portion of long term financing
11,294,872 1.79% 11,572,645 2.51%
Total Current Liablities
445,527,126 70.79% 280,714,218 60.87%
total Liablities 608,339,309 96.66% 442,480,562 95.95%

Equity and Liablities

Share Cpital and Reserves
Authorized capital
1500000000 (2018: 1500000000)
ordinary shares of rs 10 each 15000000 2.38% 15000000 3.25%

issued subscribed and ppaid up share capital

634216665 (2018: 634216665) ordinary
shares of rs 10 each 6342167 1.01% 6342167 1.38%
revenue reserves 14700046 2.34% 12334514 2.67%
Total Equiry 21042213 3.34% 18676681 4.05%
Total Laiblity and equity 629,381,522 100.00% 461,157,243 100.00%
difference HA
168,224,009 36.48%

10,227,867 5.37%

69,295 59.52%

9,925 1.21%

395,021 15.87%

-9,325 -38.02%

-4,900 -100.00%

10,687,883 5.51%

1,172,371 30.59%

-22,397,337 -71.32%

91,258,561 137.61%

859,041 68.13%

14,813 6.55%
15,213 91.73%
80,941,535 66.16%

72,758

4,419,285 13.19%

2,097,467 188.65%

4,900

-922,481 -13.04%
157,536,126 58.98%
168,224,009 36.48%

-11,090,000 -22.00%
-112,003 -26.97%
4,795,637 10.95%
-6,464,013 -11.17%
11,066,804
2,826,656 168.58%
22,758 0.30%

1,045,839 0.65%

120,492,274 51.56%

263,349
-2,423 -2.17%
731,995

19,105,366 60.91%

24,500,120 614.57%

-277,773 -2.40%

164,812,908 58.71%
165,858,747 37.48%

0 0.00%

0 0.00%
2,365,532 19.18%
2,365,532 12.67%
168,224,279 36.48%