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  • Financial Planning and Control: AFN, Leverage and Break Even Point Additional Fund Needed

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    Calista
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    This document contains financial statements and calculations for Baker's Corp for the years 2015 and 2016. It includes a balance sheet showing assets, liabilities, and equity for 2015 and 2016. It also includes an income statement showing sales, expenses, earnings before interest and taxes, interest, earnings before taxes, taxes, earnings after taxes, dividends, and retained earnings for 2015 and 2016. The document calculates additional funds needed of $126,948 for 2016 based on the balance sheet and calculates various financial ratios for 2016 based on the estimated 2016 financial data, including liquidity, asset management, debt management, and profitability ratios.

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    MK

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    BAB-MK_AFN1

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    This document contains financial statements and calculations for Baker's Corp for the years 2015 and 2016. It includes a balance sheet showing assets, liabilities, and equity for 2015 and 2016. It also includes an income statement showing sales, expenses, earnings before interest and taxes, interest, earnings before taxes, taxes, earnings after taxes, dividends, and retained earnings for 2015 and 2016. The document calculates additional funds needed of $126,948 for 2016 based on the balance sheet and calculates various financial ratios for 2016 based on the estimated 2016 financial data, including liquidity, asset management, debt management, and profitability ratios.

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    © All Rights Reserved
    Download as PPT, PDF, TXT or read online from Scribd
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    20 views6 pages

    Financial Planning and Control: AFN, Leverage and Break Even Point Additional Fund Needed

    Uploaded by

    Calista
    This document contains financial statements and calculations for Baker's Corp for the years 2015 and 2016. It includes a balance sheet showing assets, liabilities, and equity for 2015 and 2016. It also includes an income statement showing sales, expenses, earnings before interest and taxes, interest, earnings before taxes, taxes, earnings after taxes, dividends, and retained earnings for 2015 and 2016. The document calculates additional funds needed of $126,948 for 2016 based on the balance sheet and calculates various financial ratios for 2016 based on the estimated 2016 financial data, including liquidity, asset management, debt management, and profitability ratios.

    Copyright:

    © All Rights Reserved
    Download as PPT, PDF, TXT or read online from Scribd
    Flag for inappropriate content
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    of 6

    Financial Planning and Control

    AFN, Leverage and break even point


    Additional fund needed

    1
    Balance Sheet Bakers Corp Dec
    Growth of sales 10% dengan kondisi full capacity
    Asset 2015 2016 2016
    Cash $ 400.000 x 1.10% 440.000
    MS $ 600.000 x 1.10% 660.000
    AR $ 400.000 x 1.10% 440.000
    Inventory $ 600.000 x 1.10% 660.000
    Tot. Current Asset $ 2.000.000 2.200.000
    Net Fixed asset $ 1.200.000 x 1.10% 1.320.000
    Total Asset $ 3.200.000 3.520.000

    2
    Lanjutan balance sheet

    Liabilities & Equity 2015 2016 2016


    AP $ 700.000 770.000 770.000
    NP $ 600.000 600.000 663.474
    Accrual $ 100.000 110.000 110.000
    LTD $ 600.000 600.000 663.474
    PS $ 100.000 100.000 100.000
    CS $ 120.000 120.000 120.000
    PIC $ 380.000 380.000 380.000
    Acc. RE $ 600.000 + 713.052 713.052
    Total Liabilities & Equity $ 3.200.000 3.393.052 3.520.000

    AFN = 3.520.000 - 3.393.052 = $ 126.948


    50% NP dan 50% LTD
    3
    Lanjutan balance sheet

    Liabilities & Equity 2015 2016 2016


    AP $ 700.000 770.000 770.000
    NP $ 600.000 600.000 663.474
    Accrual $ 100.000 110.000 110.000
    LTD $ 600.000 600.000 663.474
    PS $ 100.000 100.000 100.000
    CS $ 120.000 120.000 120.000
    PIC $ 380.000 380.000 380.000
    Acc. RE $ 600.000 + 713.052 713.052
    Total Liabilities & Equity $ 3.200.000 3.393.052 3.520.000

    AFN = 3.520.000 - 3.393.052 = $ 126.948


    50% NP dan 50% LTD
    4
    Baker Corp Income Statement December

    2015 2016
    Sales $ 1.700.000 1.870.000
    COGS $ 1.000.000 1.100.000 -
    Gross Profit $ 700.000 770.000
    Total Op. Expense $ 330.000 363.000 -
    EBIT $ 370.000 407.000
    Interest $ 70.000 70.000 -
    EBT $ 300.000 337.000
    Tax 40% $ 120.000 134.800 -
    EAT $ 180.000 202.200
    Prefferent Dividend $ 10.000 10.000 -
    EAT for CS $ 170.000 192.200
    CS Dividend 41% $ 70.000 79.148 -
    Retained Earning $ 100.000 113.052
    …… R/E …internal financing

    5
    Tugas
    Berdasarkan data estimasi tahun 2016 di balanced
    dan income statement : 16 ratio
    1. Hitunglah Likuiditas rasio (CR, QR, Cash ratio)

    2. Hitunglah Manajemen aset (ITO (2), TATO,


    FATO, DSO)
    3. Hitung Manajemen utang (DAR, DER, TIE)

    4. Hitung profitabilitas rasio (ROA, ROE, NPM,


    OPM, NPM, BEP)

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