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SPREEDSHEET
SPREEDSHEET
C
FINANCIAL ANALYSIS FORM
NAME OF CUSTOMER: Petros G/her G/Kirstos REF: WB/CRM/ND/0044/2023
AUDITOR: Ama-Hai CCAA
BALANCE SHEET
In'000 Birr
PERIOD ENDED 30/10/2010 30/10/2011 30/10/2012 30/10/2013 30/10/2014 22/07/2015
PERIOD LENGTH (DAYS) 365 365 365 365 365 267
ACCOUNT STATUS Audited Audited Audited provisional Provision Interim
Land and Buildings
Other Fixed Assets 446 357 285 229 183 127
Financial Assets 20,270 20,270 20,270 10,950 10,612 8,979
FIXED ASSETS 20,716 20,627 20,555 11,179 10,795 9,106
Cash, Bank Accounts & Investment 1 231 241 489
Stock & Work in Progress 35,978
Trade Debtors/Receivables 2,314 2,169 2,174 2,127 2,127 7,139
Other Debtors & Prepayments
Inter Company Debtor 47 47
Directors Accounts/shareholders account
CURRENT ASSETS 2,315 2,169 2,174 2,405 2,415 43,606
Bank Short Term Debt 1,500 1,500 3,000
Bank Long Term Debt (Current Portion)
Trade Creditors 72 72
Other Creditors & Accruals 6,388 6,466 6,317 11,103
Inter Company Creditor 29 29
Current Taxes 503 2 2
Dividends
Directors Accounts/Shareholders account 376 4,560 7,516 1,567 1,567
CURRENT LIABILITIES 7,267 12,526 15,333 1,670 1,670 14,103
NET CURRENT ASSETS/(LIABS) (4,952) (10,357) (13,159) 735 745 29,504
EMPLOYMENT OF CAPITAL 15,764 10,270 7,396 11,914 11,540 38,610
Term Debt - Banks 6,535 2,196 23,153
Deferred Tax
Directors Loans
Inter Company Loans
Other Long Term Creditors
Grants 0 0 0 0
TERM LIABILITIES 6,535 2,196 0 0 0 23,153
Share Capital/Premium 8,706 7,552 6,875 6,139 6,139 7,706
Capital & Other Reserves 5,401
Retained Earnings 5,631 5,631 2,350
Less (Intangibles) 522 522 522 143 (230)
TANGIBLE NET WORTH 9,228 8,074 7,397 11,913 11,540 15,457
CAPITAL EMPLOYED 15,763 10,270 7,397 11,913 11,540 38,610
Total Assets-Total Liab.(Check) 1 0 (1) 1 0 0
PROFIT & LOSS ACCOUNT
Checked/Verified
CREDIT ANALYST
1,000.00
3 4 5 6
Cover page
30/10/2010 30/10/2011 30/10/2012 30/10/2013
Share Capital/Premium 39 8,706 7,552 6,875 6,139
CAPITAL EMPLOYED 44 15,763 10,270 7,397 11,913
TANGIBLE NET WORTH 43 9,228 8,074 7,397 11,913
Net Sales 52 24,001 1,134 1,080
Op. Profit Margin (%): 149 15.26% -85.71% 13.24%
Net Profit Margin (%): 150 10.00% -85.71% 13.24%
Current Ratio: 152 0.32 0.17 0.14 1.44
Bank Debt/TNW 174 0.7082 0.46 0.2028
NET PROFIT/(LOSS) AFTER TAX 73 2,399 (972) (673) 143
Total Liabalities/TNW 173 1.50 1.82 2.07 0.14
per 1Birr Sales (Measure Birr) 160 0.10 1.91 1.90
Risk grading
B C D E
TL/TNW 173 1.50 1.82 2.07 0.14
CA/CL 152 0.32 0.17 0.14 1.44
OP/SALES*100 149 15.26% -85.71% 0.00% 13.24%
Profit before interest 175 0.00 0.00 0.00 0.00
7
e
30/10/2014 22/07/2015 Paid up Capital: -------------------------------------
6,139 7,706 5
11,540 38,610 6 Capital Employed:--------------------------------------
11,540 15,457 7 Tangible Net Worth:----------------------------------
12,585 8 Sales :-------------------------------------------------------
25.97% 9 Operating Profit ratio:-------------------------------
18.67% 10 Net profit ratio: ----------------------------------------
1.45 3.09 11 Current Ratio: -------------------------------------------
0.0062 1.6920 12 Bank Debt/TNW ratio: ------------------------------
(230) 2,350 13 Net Profit/Loss:------------------------------------------
0.14 2.41 14 Total liability/TNW ratio:---------------------------
2.51 15 Working Capital Requirement/Birr Sales: -
0.00
0
5 Year taken
1,000 Multipl
6,875,000
7,397,000
7,397,000
#VALUE!
0.14
0.20
(673,000)
2.07
PERIOD ENDED 30/10/2010 30/10/2011 30/10/2012 30/10/2013
Net Sales ‘000 24,001,000 1,134,000 0 1,080,000
Net Sales Gr. Rate (%) -95.3% 0.0% #DIV/0!
#DIV/0!
30/10/2014 22/07/2015 Mean
1.45 3.09 0.70
1.45 0.54 0.70
745,000 29,503,665
25,477,215.78
Ratio implication
25,777,213.78 25,477,213.78
22,995,901.29 19,230,994.08
2,781,312.49 6,246,219.70
1.32:1
Present others
GM Credit Facility
42,041,059.47 Pass 1
307,467.52 Pass 2
Cr Pass 3
6,803,682.22 Pass 4
49,152,209.21 5
Total
Past others
Reporting
Expiry Date O/S Balance Status
date
19/11/2021 9,842,237.15 31/07/2021 Pass Bank
9,842,237.15 Lion
Total
Reporting
Expiry Date O/S Balance Status
date
10/12/2020 0.00 30/11/2020 Settled
0.00
Reporting
Expiry Date O/S Balance Status
date
4/11/2021 7,653,264.77 31/07/2021 Pass
31/12/2019 0.00 30/11/2019 Settled
19/11/2020 0.00 30/11/2020 Settled
19/12/2018 0.00 31/12/2018 Settled
31/12/2017 0.00 31/12/2017 Settled
28/10/2015 0.00 31/08/2015 Settled
27/11/2014 0.00 30/09/2014 Settled
1/11/2013 0.00 30/09/2013 Settled
19/10/2012 0.00 28/02/2013 Settled
14/06/2015 0.00 31/10/2014 Settled
5/10/2011 0.00 31/01/2012 Settled
7,653,264.77
Reporting
Expiry Date O/S Balance date Status
Past others
Highest
%age %age
credit/Lowest debit
101.18% 2,142,520.61 Cr
100.49% 2,310,499.66 Cr
14.00% 3,145,192.49 Cr
The Account showed 10 Times Credit balance
Profitability Ratio
PERIOD ENDED 7/7/2016 07/07/17 7/7/2018 7/7/2019
PERIOD LENGTH (DAYS) 365 365 365 365
Gross Profit Margin (%): 2.11% 4.54% 7.77% -14.99%
Op. Profit Margin (%): -3.63% 0.39% 4.23% -22.38%
Net Profit Margin (%): -8.44% -4.10% -1.53% -32.41%
Liquidity Ratio
PERIOD ENDED 7/7/2016 07/07/17 7/7/2018 7/7/2019
PERIOD LENGTH (DAYS) 365 365 365 365
Current Ratio: 0.81 0.76 0.99 1.26
Quick Asset Ratio: 0.06 0.09 0.44 0.40
Leverage ratio
PERIOD ENDED 7/7/2016 07/07/17 7/7/2018 7/7/2019
PERIOD LENGTH (DAYS) 365 365 365 365
Tangible Net Worth -6,024,000 -7,513,310 -7,759,000 -9,009,310
Total Liabilities/TNW 0.00 0.00 0.00 0.00
Bank Debt/TNW 0.00 0.00 0.00 0.00
Profit Cover For Interest (0.75) 0.09 0.73 (2.23)
Total liability/Total Asset 1.12 1.12 1.09 1.11
7/7/2020 7/7/2021
365 365
Audited Provisional
51,983,000 82,092,310
-34.12% 57.92%
7/7/2020 7/7/2021
365 365
-3.26% 19.02%
-11.16% 12.85%
-27.11% 2.09%
7/7/2020 7/7/2021
365 365
1.01 0.64
0.99 0.46
7/7/2020 7/7/2021
365 365
4,646,000 -50,344,590
10.44 0.00
0.07 0.00
(0.70) 1.19
0.91 1.50
S.no Name Qualification
1 Tekest Tesfaye -
2 Tesfaye Bayu Diploma In Building
3 Mahlet Masresha BSC, Civil Engineering
4 Hirut Alemayehu BA Accounting
5 Betelhem Abreham Diploma in Office Mgt
408,838.86
1,624,152.24
3,356,581.45
6,789,336.88
3,394,670.00
2,805,761.15
3,473,156.97
4.97
0.201185483828
Settled Pre-Shipment in ETB
484339.9
62449227 107812434
45363207