Financial Statements

Income Statement 2024 Balance Sheet 2024

Revenue 30,000 Assets

Cost of Services 15,000 Cash & cash equivalents 4,000
Gross Profit 15,000 Accounts receivable 5,650
Gross Margin % 50% Inventories 4,000
Total Current Assets 13,650
Advertising & Marketing 2,500 Property, plant & equipment 5,000
Selling & Distribution 2,600 Total Assets 18,650
General & Administration 4,200
Depreciation & Amortization 1,500 Liabilities
Total Operating Expenses 10,800 Accounts payable 3,000
OPEX Cash 9,300 Accrued liabilities 1,000
Operating Profit - EBIT 4,200 Total Current Liabilities 4,000
EBITDA 5,700 Long-term debt 2,500
EBITDA Margin 19% Other long-term liabilities 4,500
Total Long-term Liabilities 7,000
Interest Expenses 500
Earnings Before Tax - EBT 3,700 Share capital 2,000
Income Tax 200 Retained Earnings 5,650
Net Earnings 3,500 Total Equity 7,650
Net Margin % 12% Total Liabilities & SE 18,650
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 Financial Matrics
Ratios Formula Result

Liquidity Ratios
Current ratio Current assets / Current liabilities 3.41
Quick ratio Current assets – Inventories / Current liabilities 2.41
Cash ratio Cash and Cash equivalents / Current Liabilities 1.00
Efficiency Ratios
Days’ sales in receivables Receivables / Credit sales * 365 68.74
Days in inventory Inventory / Cost of goods sold * 365 97.33
Days’ purchases in accounts payable Accounts payable / Cost of goods sold * 365 73.00
Operating cycle Days in inventory + Days sales outstanding 166.08
Cash cycle Operating cycle - Days payables outstanding 93.07
Leverage Financial Ratios
Debt ratio Total liabilities / Total assets 0.59
Debt to equity ratio Total liabilities / Shareholder’s equity 1.44
Interest coverage ratio Operating income / Interest expenses 8.4
Profitability Ratios
Gross margin ratio Gross profit / Net sales 50.0%
Net profit margin Net profit / Net sales 11.7%
EBITDA Margin EBITDA / Net sales 19.0%
Return on assets ratio Net income / Total assets 18.8%
Return on equity ratio Net income / Shareholder’s equity 45.8%
rics
Performance Evaluation Performance Level

Low High
High 1.50 2.00
High 0.50 1.00
High 0.40 0.60
Low High
High 30 45
High 60 90
High 30 60
High 90 135
High 60 75
Low High
Moderate 0.40 0.60
Moderate 0.50 1.50
High 2 4
Low High
Moderate 40% 60%
Moderate 5% 15%
Moderate 10% 20%
High 5% 10%
High 10% 20%