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  • Financial Statement Analysis (Practicum)

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    evlin mrg
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    The document contains financial statements for years 20Y1 and 20Y2 including the statement of profit or loss, statement of changes in equity, statement of financial position, and key financial ratios. It shows the company had increasing net sales, gross profit, and profit over the periods. Total assets and equity also increased from 20Y1 to 20Y2 while return on assets and equity remained low but positive.

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    2023012416165600016467_07. Financial Statement Analysis (Practicum)

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    The document contains financial statements for years 20Y1 and 20Y2 including the statement of profit or loss, statement of changes in equity, statement of financial position, and key financial ratios. It shows the company had increasing net sales, gross profit, and profit over the periods. Total assets and equity also increased from 20Y1 to 20Y2 while return on assets and equity remained low but positive.

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    4 views8 pages

    Financial Statement Analysis (Practicum)

    Uploaded by

    evlin mrg
    The document contains financial statements for years 20Y1 and 20Y2 including the statement of profit or loss, statement of changes in equity, statement of financial position, and key financial ratios. It shows the company had increasing net sales, gross profit, and profit over the periods. Total assets and equity also increased from 20Y1 to 20Y2 while return on assets and equity remained low but positive.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    of 8

    Statements of Profit or Loss and Other Comprehensive Income

    (in thousand dollars, unless otherwise stated)


    Description 20Y1 20Y2 20Y3
    Net Sales $ 41,205 $ 42,923 $ 42,972
    Cost of Goods Sold $ -19,985 $ -20,894 $ -20,515
    Gross Profit $ 21,220 $ 22,029 $ 22,457
    Operating Expense $ -11,724 $ -11,908 $ -13,006
    Operating Profit $ 9,496 $ 10,121 $ 9,451
    Profit Before Income Tax $ 9,372 $ 9,902 $ 9,207
    Profit $ 7,005 $ 7,393 $ 7,164
    Total Comprehensive Income for
    $ 7,107 $ 7,090 $ 7,057
    the Year
    EBITDA $ 10,150 $ 11,250 $ 10,554
    Basic Earnings per Share $ 184 $ 194 $ 188

    Statement of Changes in Equity


    (in hundred dollars, unless otherwise stated)
    Description 20Y1
    Balance at 1 January 20Y1 $ 694,000
    Comprehensive Income 20Y1 $ 82,000
    Balance at 31 December 20Y1 $ 776,000

    Comprehensive Income 20Y2 $ 152,000


    Balance at 31 December 20Y2 $ 928,000
    Statements of Financial Position
    (in hundred dollars, unless otherwise stated)
    Description 20Y1 20Y2
    Cash $ 144,076 $ 201,524
    Account Receivables $ 317,128 $ 302,286
    Inventories $ 563,104 $ 463,505
    Fixed assets $ 884,136 $ 1,047,924
    Total Assets $ 1,908,444 $ 2,015,239

    Bank Borrowings $ 320,394 $ 385,717

    Trade Creditors $ 265,820 $ 432,470


    Other Payable $ 546,230 $ 350,652
    Long term liabilities
    Total Liabilities $ 1,132,444 $ 1,168,839

    Share Capital $ 694,000 $ 694,000


    Retained earnings $ 82,000 $ 152,400
    Total Equity $ 776,000 $ 846,400
    $ 1,908,444 $ 2,015,239
    Total Liabilities and Equity
    Statements of Financial Position
    (in hundred dollars, unless otherwise stated)
    Description 20Y1 20Y2
    Cash $ 144,076 $ 201,524
    Account Receivables $ 317,128 $ 302,286
    Inventories $ 563,104 $ 463,505
    Fixed assets $ 884,136 $ 1,047,924
    Total Assets $ 1,908,444 $ 2,015,239

    Short-term Bank Borrowings $ 320,394 $ 385,717


    Trade Creditors $ 265,820 $ 432,470
    Other Payable
    Long term liabilities $ 546,230 $ 350,652
    Total Liabilities $ 1,132,444 $ 1,168,839

    Share Capital $ 694,000 $ 694,000


    Retained earnings $ 82,000 $ 152,400
    Total Equity $ 776,000 $ 846,400
    Total Liabilities and Equity $ 1,908,444 $ 2,015,239
    Current Ratio = Current Assets
    Current Liabilities

    Cash + Account Receivables + Inventories


    Trade Creditors + Short-term bank borrowings

    $ 967,315
    $ 818,187

    Current Ratio = 1.18226600985222

    Quick Ratio = Quick Assets


    Current Liabilities

    Cash + Account Receivables


    Trade Creditors + Short term bank borrowings

    $ 503,810
    $ 818,187

    Quick Ratio = 0.61576354679803


    Statements of Financial Position
    (in hundred dollars, unless otherwise stated)
    Description 20Y2
    Cash $ 144,076 $ 201,524
    Account Receivables $ 317,128 $ 302,286
    Inventories $ 563,104 $ 463,505
    Fixed assets $ 884,136 $ 1,047,924
    Total Assets $ 1,908,444 $ 2,015,239

    Short-term Bank Borrowings $ 320,394 $ 385,717


    Trade Creditors $ 265,820 $ 432,470
    Other Payable
    Long term liabilities $ 546,230 $ 350,652
    Total Liabilities $ 1,132,444 $ 1,168,839

    Share Capital $ 694,000 $ 694,000


    Retained earnings $ 82,000 $ 152,400
    Total Equity $ 776,000 $ 846,400
    Total Liabilities and Equity $ 1,908,444 $ 2,015,239
    Ratio of Fixed Assets to Long-term Liabilities = Fixed Assets
    Long-term liabilities

    $ 1,047,924
    $ 350,652

    Ratio of Fixed Assets to Long-term Liabilities = 2.98850574712644

    Ratio of Liabilities to Stockholder Equity = Total Liabilities


    Total Stockholder's Equity

    $ 1,168,839
    $ 846,400

    Ratio of Liabilities to Stockholder Equity = 1.38095238095238


    Statements of Profit or Loss and Other Comprehensive Income
    (in thousand dollars, unless otherwise stated)
    Description 20Y1 20Y2 20Y3
    Net Sales $ 41,205 $ 42,923 $ 42,972
    Cost of Goods Sold $ -19,985 $ -20,894 $ -20,515
    Gross Profit $ 21,220 $ 22,029 $ 22,457
    Operating Expense $ -11,724 $ -11,908 $ -13,006
    Operating Profit $ 9,496 $ 10,121 $ 9,451
    Profit Before Income Tax $ 9,372 $ 9,902 $ 9,207
    Profit $ 7,005 $ 7,393 $ 7,164
    Total Comprehensive Income for
    $ 7,107 $ 7,090 $ 7,057
    the Year
    EBITDA $ 10,150 $ 11,250 $ 10,554
    Basic Earnings per Share $ 184 $ 194 $ 188

    Return on Total Assets = Net Income + Interest Expense


    Total Assets

    $ 9,372
    $ 1,908,444

    Return on Total Assets = 0.00491080692

    Return on Total Equity = Net Income + Interest Expense


    Total Equity

    $ 9,372
    $ 776,000

    Return on Total Equity = 0.01207731959


    Statements of Financial Position
    (in hundred dollars, unless otherwise stated)
    Description 20Y1 20Y2
    Cash $ 144,076 $ 201,524
    Account Receivables $ 317,128 $ 302,286
    Inventories $ 563,104 $ 463,505
    Fixed assets $ 884,136 $ 1,047,924
    Total Assets $ 1,908,444 $ 2,015,239

    Short-term Bank Borrowings $ 320,394 $ 385,717

    Trade Creditors $ 265,820 $ 432,470


    Other Payable
    Long term liabilities $ 546,230 $ 350,652
    Total Liabilities $ 1,132,444 $ 1,168,839

    Share Capital $ 694,000 $ 694,000


    Retained earnings $ 82,000 $ 152,400
    Total Equity $ 776,000 $ 846,400
    Total Liabilities and Equity $ 1,908,444 $ 2,015,239

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