Issues for Discussion

Profitability

ROI:Dupont Analysis

EPS:Basic and Diluted

 Balance Sheet Income statement
opening closing incomes
Capital 100,000 100,000 Sales
Rserves 300,000 328,000
12% Loan 100,000 100,000 Expenses
Creditors 100,000 100,000 COGS
9% C Bonds 100,000 Rent
Salary
600,000 728,000 Commission
Depreciation
Plant 300,000 300,000
Accumulated Depreciation -100,000 -120,000 PBT
Stock 300,000 150,000 Tax
Cash 100,000 348,000
X Shares 50,000

600,000 728,000
0
me statement CFS
opening 100,000
300,000 Receipts
Sales 300,000
9% C Bonds 100,000
150,000 500,000
50,000 Re nt 50,000
20,000 Salary 20,000
20,000 X shares 50,000
20,000 Commission 20,000
260,000
40,000 Tax 12,000
12,000 152,000
28,000 348,000

Adjusted PAT

Shares
Actual
Potential
 Transactions
Sold 50% Stock for cash 300,000
Rent paid 50,000
Salary 20,000
Purchase of X shares 50,000
( 1000 shares of 10 each)
Commission paid 20000 0
Issued convertible Bonds on 1st April
(1000 9% CBs of 100) 100,000
Depreciation per year 20,000
 Balance Sheet
2011 2012 2013 2014
Capital 7,010 4,510 4,510 4,510
Reserves 2,500 2,000 -1,800 -3,000
LTL
Secured Loans 164 245 28 204
Unsecured Loans 11,687 12,073 12,635 11,698
Creditirs 10,237 11,914 10,454 4,965

Total Sources 31,597 30,742 25,827 18,377

FA or PPE
Gross Block 10,000 10,000 10,000 10,000
Less: Depreciation to date -1,000 -2,000 -3,000 -4,000
tal WIP 172 214 127 0
Shares 4,000 4,000 4,000 4,000
Current Assets
Inventories 7,842 10,228 9,199 4,115
Debtors 1,067 1,962 2,047 926
Cash and Bank 7,425 4,474 1,543 1,776
Shares of M ltd 362 413 383 497
Loans and Advances 1,728 1,451 1,529 1,063
31,597 30,742 25,827 18,377

Income Statement (2016)

Sales 345000
less
COGS 245,000
Salary 30000
Rent 45,000
Electricity 12,800
Depreciation 2,000
334,800
PBIT 10,200
interest 1353.078
PBT 8,847
Tax 2,654
PAT 6,193
 Condensed Balance Sheet
2015 2016 Source 2011 2012
4,510 4,510 Equity 9,510 6,510
-4,500 1,693 LTL(Long term Liability) 11,850 12,318
CL 10,237 11,914
422 2,076 Total Sources 31,597 30,742
12,529 11,454 Assets
5,345 6,804 NCA 13,172 12,214
CA 18,425 18,528
18,306 26,538 Total Assets 31,597 30,742

10,000 10,000
-5,000 -6,000
36 0
4,000 4,000

3,628 5,766
1,313 1,251
3,017 9,908
386 332 -1
925 1,281
18,306 26,538
0
ed Balance Sheet Condensed Balanc
2013 2014 2015 2016 Source 2011 2012
2,710 1,510 10 6,203 Equity 30% 21%
12,663 11,902 12,951 13,531 LTL 38% 40%
10,454 4,965 5,345 6,804 CL 32% 39%
25,827 18,377 18,306 26,538 Total Sources 100% 100%
Assets
11,127 10,000 9,036 8,000 NCA 42% 40%
14,701 8,377 9,269 18,538 CA 58% 60%
25,827 18,377 18,306 26,538 Total Assets 100% 100%
densed Balance Sheet
2013 2014 2015 2016
10% 8% 0% 23%
49% 65% 71% 51%
40% 27% 29% 26%
100% 100% 100% 100%

43% 54% 49% 30%

57% 46% 51% 70%
100% 100% 100% 100%