B_CO_FINANCE Learner Copy

COMPANY B
Illlustrative Data for Educational Purposes

Income Statement
Revenue
Cost of Goods Sold (COGS)
Gross Profit
Expenses
Salaries and Benefits
Rent and Overhead
Depreciation and Amortization
Interest
Total Expenses
Earnings Before Tax

Taxes
Net Earnings

Balance Sheet
Assets
Cash
Accounts Receivable
Inventory
Property and Equipment
Total Assets

Liabilities
Accounts Payable
Debt
Total Liabilities
Shareholders' Equity
Equity Capital
Retained Earnings
Shareholders' Equity
Total Liabilities and Shareholders' Equity

Cash Flow Statement

Operating Cash Flow
Net Earnings
Plus: Depreciation and Amortization
Less: Changes in Working Capital
Cash from Operations

Investing Cash Flow

Investments in Property and Equipment
Cash from Investing

Financing Cash Flow

Issuance (repayment) of Debt
Issuance (repayment) of Equity
Cash from Financing

Net Increase (decrease) in Cash

Opening Cash Balance
Closing Cash Balance

Supporting Schedules
Working Capital Schedule
Accounts Receivable
Inventory
Accounts Payable
Net Working Capital (NWC)
Change in NWC

Depreciation Schedule
PPE Opening
Plus Capex
Less Depreciation
PPE Closing

Debt and Interest Schedule

Debt Opening
Issuance (repayment)
Debt Closing
Interest Expense
 COMPANY B
Illlustrative Data for Educational Purposes

All values shown are in thousand

2017 2018

27,981 26,302
15,389 18,411
12,591 7,891

2,910 2,600
1,354 1,354
2,814 2,806
2,700 1,800
9,778 8,560
2,813 (669)

788 (141)
2,025 (529)

2017 2018

82,445 82,914
1,380 1,297
3,078 2,018
37,413 37,007
124,316 123,236

1,560 1,009
90,000 90,000
91,560 91,009
 33,685 33,685
(928) (1,457)
32,757 32,228
124,317 123,236

2017 2018

2,025 (529)
2,814 2,806
(10,312) (592)
15,151 2,869

2,706 2,400
2,706 2,400

- -
- -
- -

12,445 469
70,000 82,445
82,445 82,914

1,380 1,297
3,078 2,018
1,560 1,009
2,898 2,306
(10,312) (592)

37,521 37,413
2,706 2,400
2,814 2,806
37,413 37,007
90,000 90,000
- -
90,000 90,000
2,700 1,800
 Rev 3/14/21

All values shown are in thousands.

2019

27,091
18,151
8,940

2,910
1,354
2,776
1,800
8,840
100

21
79

2019

72,944
1,336
1,989
37,032
113,301

995
80,000
80,995
 33,685
(1,378)
32,307
113,301

2019

79
2,776
25
2,830

2,800
2,800

(10,000)
-
(10,000)

(9,970)
82,914
72,944

1,336
1,989
995
2,331
25

37,007
2,800
2,776
37,032
 90,000
(10,000)
80,000
1,800