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  • Case DROMA - STATEMENT AOL

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    Gloria Huertas Hernandez
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    DROMA S.A. is a company with total assets of €4.2 million in 2022. Its balance sheet shows non-current assets of €2.7 million including land, buildings, and assets under construction. Current assets total €1.5 million including stock, clients, and cash. Shareholders' equity is €1.48 million and liabilities are €2.72 million. In 2022, DROMA S.A. had sales of €5.5 million and a gross margin of €1.57 million. Its EBIT was €450,000 and net result was €280,000. Cash inflows included share capital, sales, and bank loans total

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    221127 Case DROMA - STATEMENT AOL

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    DROMA S.A. is a company with total assets of €4.2 million in 2022. Its balance sheet shows non-current assets of €2.7 million including land, buildings, and assets under construction. Current assets total €1.5 million including stock, clients, and cash. Shareholders' equity is €1.48 million and liabilities are €2.72 million. In 2022, DROMA S.A. had sales of €5.5 million and a gross margin of €1.57 million. Its EBIT was €450,000 and net result was €280,000. Cash inflows included share capital, sales, and bank loans total

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    2 views5 pages

    Case DROMA - STATEMENT AOL

    Uploaded by

    Gloria Huertas Hernandez
    DROMA S.A. is a company with total assets of €4.2 million in 2022. Its balance sheet shows non-current assets of €2.7 million including land, buildings, and assets under construction. Current assets total €1.5 million including stock, clients, and cash. Shareholders' equity is €1.48 million and liabilities are €2.72 million. In 2022, DROMA S.A. had sales of €5.5 million and a gross margin of €1.57 million. Its EBIT was €450,000 and net result was €280,000. Cash inflows included share capital, sales, and bank loans total

    Copyright:

    © All Rights Reserved
    Download as XLS, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xls, pdf, or txt
    of 5

    DROMA S.A.

    BALANCE SHEET
    (data in Euro)
    Assets 2022 Shareholders equity and liabilities 2022
    Non-current assets 2,689,875 € Shareholders equity 1,480,000 €
    Software applications 0€ Capital 1,200,000 €
    Land and buildings 250,000 € Reserves 0€
    Technical facilities 1,455,000 € Results 280,000 €
    Assets under construction 1,250,000 € Interim dividends 0€
    Property investment 0€ Non-current liabilities 1,500,000 €
    Others Long-term debt 1,500,000 €
    Depreciation 5% & 20 -265,125 € Corporate group debt 0€
    Current assets 1,515,125 € Others
    Stock 300,000 € Current liabilities 1,225,000 €
    Clients 1,175,000 € Short-term debt 500,000 €
    Cash 40,125 € Corporate group debt 0€
    Total Assets 4,205,000 € Suppliers 725,000 €
    Creditors 0€
    Total Shareholders equity and liabilities 4,205,000 €
    DROMA S.A.

    INCOME STATEMENT
    (data in Euro) 2022
    Sales 5,500,000 €
    Sales costs 3,934,875 €
    Gross margin 1,565,125 €
    Personnel expenses 850,000 €
    Overheads 0€
    EBITDA 715,125 €
    Depreciation 265,125 €
    EBIT 450,000 €
    Financial expenses 100,000 €
    Corporate tax 70,000 €
    Net Result 280,000 €
    DROMA S.A.

    ORIGIN AND APPLICATION OF FUNDS 2022


    (data in euros)

    CASH IN
    Share capital 1,200,000 €
    Sales cashed in from clients 4,325,000 €
    Bank loan 2,000,000 €
    TOTAL CASH IN 7,525,000 €

    CASH OUT
    Non-current assets investment (CAPEX) 2,955,000 €
    Debt service 0€
    Purchases to supliers 1,325,000 €
    Personnel expenses 1,250,000 €
    Other industrial costs and expenses 584,875 €
    Commercial expenses 350,000 €
    Fixed costs 850,000 €
    Interest expenses 100,000 €
    TOTAL CASH OUT 7,414,875 €

    Cash in (-) Cash out 110,125 €


    Beginning cash position 40,125 €
    End of period cash position @31st of Dec. 2022 150,250 €
    PROFITABILITY RATIOS
    2022
    Economic profit 10.7%
    EBIT 450,000 €
    Total Assets 4,205,000 €
    Financial Profit 18.9%
    Net result 280,000 €
    Net equity 1,480,000 €
    Profit on sales 5.1%
    Net result 280,000 €
    Sales 5,500,000 €
    Margin on sales 28.5%
    Gross margin 1,565,125 €
    Sales 5,500,000 €

    FINANCIAL RATIOS
    2022
    Cash 0.03
    Cash 40,125 €
    Current liabilities 1,225,000 €
    Solvency 1.24
    Current assets 1,515,125 €
    Current liabilities 1,225,000 €
    Acid test 0.99
    Current assets 1,515,125 €
    Stock 300,000 €
    Current liabilities 1,225,000 €
    Indebtedness 0.48
    Short-term debt 500,000 €
    Long term debt 1,500,000 €
    Shareholders equity and liabilities 4,205,000 €
    Debt quality 3.00
    Long-term debt 1,500,000 €
    Short-term debt 500,000 €
    Working capital 290,125 €

    BREAKEVEN POINT
    2022
    Break-even point 3,190,854 €
    Fixed costs 850,000 €
    Contribution margin 27%
    Sales 5,500,000 €
    Cost of Sales 3,934,875 €
    Financial expenses 100,000 €
    Days of sale until Breakeven Point 212

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