Professional Documents
Culture Documents
99+agency Course+Challenge Completed+Solution
99+agency Course+Challenge Completed+Solution
99 Agency --->
Annual Report--->
Income Statement
$ in 000s Q1 Q2 Q3 Q4 FY 2020
Revenue Ad Campaigns 13,794 16,528 13,674 19,418 63,414
Revenue SEO Campaigns 6,682 8,140 5,231 8,091 28,144
Total Revenue 20,476 24,668 18,905 27,509 91,558
Cost of Ads (7,306) (8,278) (7,199) (10,851) (33,634)
Cost of SEO Campaigns (4,545) (5,507) (3,819) (4,934) (18,805)
Gross Profit 8,625 10,883 7,887 11,724 39,119
SG&A (5,171) (5,507) (5,390) (6,579) (22,647)
EBITDA 3,454 5,376 2,497 5,145 16,472
D&A (82) (81) (83) (89) (335)
EBIT 3,372 5,295 2,414 5,056 16,137
Interest Expense (120) (120) (120) (120) (480)
EBT 3,252 5,175 2,294 4,936 15,657
Taxes (325) (518) (229) (494) (1,566)
Net Income 2,927 4,658 2,065 4,442 14,091
Q1 Q2 Q3 Q4 FY 2021
16413 18,926 16,498 21,432 73,269
6,177 7,460 5,803 9,023 28,463
22,590 26,386 22,301 30,455 101,732
(8,816) (10,273) (9,390) (12,034) (40,513)
(3,777) (4,544) (4,263) (6,034) (18,618)
9,997 11,569 8,648 12,387 42,601
(5,696) (5,498) (5,640) (6,231) (23,065)
4,301 6,071 3,008 6,156 19,536
(85) (85) (85) (85) (340)
4,216 5,986 2,923 6,071 19,196
(234) (234) (234) (234) (936)
3,982 5,752 2,689 5,837 18,260
(398) (575) (269) (584) (1,826)
3,584 5,177 2,420 5,253 16,434
Balance Sheet
DSO 79 66 85 78 100 85 92
DPO 115 98 123 117 107 72 94
31Dec
2021
643
24,231
0
1,313
12,545
38,732
11,002
15,110
4,680
7,940
38,732
72
55
Cash Flow Statement
$ in 000s Q1 Q2 Q3 Q4 FY 2021
EBITDA 4,301 6,071 3,008 6,156 19,536
Interest Expenses (234) (234) (234) (234) (936)
Taxes (398) (575) (269) (584) (1,826)
Change in Accounts Receivable (1,306) 130 2,146 (1,363) (393)
Change in Other Assets (287) (2,724) (3,543) 2,168 (4,386)
CAPEX (43) (29) (90) (110) (272)
Change in Trade Payables (5,540) (3,132) 2,389 (3,193) (9,476)
Change in Other Liabilities 3,152 4,102 1,916 (956) 8,214
Change in Financial Liabilities 1,680 - - - 1,680
Changes in Equity (1,415) (3,533) (5,396) (1,736) (12,080)
Net Cash Flow (90) 75 (73) 148 60
Budget Templates --->
Revenue: Bottom - Up
Bottom-up Approach
Budget
Q2 Q3 Q4 FY 2022
541 420 650 2,035
376 313 404 1,470
776 722 1,396 3,429
174 110 140 601
1,866 1,565 2,590 7,534
Budget
Q2 Q3 Q4 FY 2022
13.5 15.2 23.4 16.1
20.5 17.9 21.3 20.0
10.7 8.7 5.8 8.0
15.8 14.2 18.5 15.4
14.8 13.9 14.9 14.7
Budget
Q2 Q3 Q4 FY 2022
4.7 5.2 5.4 5.0
5.9 5.3 5.9 5.4
2.1 2.0 1.8 2.0
9.0 9.3 10.1 9.3
4.3 4.0 3.8 4.1
Budget
Q2 Q3 Q4 FY 2022
6,246 6,352 9,430 26,722
4,381 4,001 8,033 20,939
2,583 2,552 3,901 10,679
6,629 4,419 1,325 18,798
19,840 17,324 22,689 77,138
Budget
Q2 Q3 Q4 FY 2022
2,544 2,184 3,502 10,264
2,216 1,660 2,382 7,956
1,649 1,411 2,493 6,781
1,567 1,016 1,421 5,571
7,975 6,270 9,797 30,571
Revenue: Top - Down
Top-down Approach
FY 2022
Country ABC population (million people) 60
Percentage of people using Internet 64%
Number of Internet Users (million people) 38.4
Average revenue per internet user (in $) 540
Total Revenue Internet Industry (in million $) 20,736
% spent on Agency fees 3.5%
Agency Revenue 725.8
99 Agency Market Share 18%
99 Agency Revenue (in million $) 130.6
Revenue Budget
Last Year
Q1 Q2 Q3 Q4 FY 2021
Revenue Ad campaigns 16,413 18,926 16,498 21,432 73,269
Revenue SEO campaigns 6,177 7,460 5,803 9,023 28,463
Total Revenue 22,590 26,386 22,301 30,455 101,732
Budget
Q1 Q2 Q3 Q4 FY 2022 Var% Y-o-Y
Revenue Ad campaigns 20,162 23,300 20,205 26,473 90,141
Revenue SEO campaigns 6,301 7,609 5,919 9,203 29,032
Total Revenue 26,463 30,910 26,124 35,676 119,173
Var% Y-o-Y
23%
2%
17.1%
Cost of Sales - Ad Campaigns
Last Year Actuals
in '000 Q1 Q2 Q3 Q4 FY21 Q1
Number of Ad Personnel 14 14 15 15 15
Average salary ($ in 000s) (41.2) (43.2) (44.5) (42.4) (42.8)
Cost of Ad Personnel (577) (605) (668) (636) (2,485) (642)
Cost of Sales - SEO Campaigns (3,777) (4,544) (4,263) (6,034) (18,618) (4,471)
Budget
Q2 Q3 Q4 FY22
21 21 21
(64.0) (64.0) (64.0)
(1,343) (1,343) (1,343) (5,374)
Inventory 0 0 0 0 0
DIO 0 0 0 0 0
Budget
30Jun 30Sep 31Dec
2022 2022 2022
30,910 26,124 35,676
(16,182) (14,872) (19,120)
0 0 0
0 0 0
Financial Liabilities
Total Liabilities & Equity 35,421 38,035 39,364 38,732 45,672 54,891
Check - - - - - -
Budget hh
30Sep 31Dec
2022 2022
19,114 22,118
25,354 34,625
0 0
1,294 1,309
12,545 12,545
58,307 70,597
13,503 17,359
15,110 15,110
4,250 4,250
25,444 33,878
58,307 70,597
- -
Cash Flow Statement
Changes in Equity (Dividend Payments, Increase in Equity) (1,415) (3,533) (5,396) (1,736)
(12,080) - - - - -