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Simple to operate and especially designed for the CEO, The CEO Financial Assistant™ creates a
concise corporate financial analysis report. It has at its core a framework that can be altered to
specific needs.
Accompanying The CEO Financial Assistant™ is a linked PowerPoint® Presentation of key charts.
For Best Viewing, please set your Screen Resolution to the highest resolution.
You will be posting numbers from your financial statements to The Master Data Entry worksheet.
This worksheet drives all other analysis sheets and charts.
The shaded cells contain formulas and are automatically calculated by Excel. DO NOT enter any information into them.
Enter numbers where they are BLUE.
You may want to group all of the charts together at the end of the workbook by moving them to the order you prefer. This
will not effect the Table of Contents worksheet, however, changing tab names will corrupt the hyperlinks.
Each worksheet has been preset for printing at "Fit To 1:1", however, you may have to adjust some settings to your
printer.
The experienced spreadsheet operator can alter this product to produce a 4 year analysis rather than by quarter.
For Best Viewing Please Set Your Screen Resolution to 1024 X 768 Pixels.
Expense Data
Direct labor as % of sales 16.00% of sales $320,000 $240,000 $208,000 $321,616
Other payroll as % of sales 12.00% of sales $240,000 $180,000 $156,000 $241,212
Payroll taxes as % of payroll 10.00% of payroll $56,000 $42,000 $36,400 $56,283
Insurance as % of payroll 5.00% of payroll $28,000 $21,000 $18,200 $28,141
Legal/accounting as % of sales 2.00% of sales $40,000 $30,000 $26,000 $40,202
Office overhead as % of sales 3.00% of sales $60,000 $45,000 $39,000 $60,303
60
50
Number of Days
40
30
20
10
0
1st Qtr 2nd Qtr 3rd Qtr 4th Qtr
Days payroll expense accrued Days operating expense accrued Days sales in accounts receivable
Days materials cost in inventory Days finished goods in inventory Days materials cost in payables
$350,000
$300,000
$250,000
$200,000
$150,000
$100,000
$50,000
$0
1st Qtr 2nd Qtr 3rd Qtr 4th Qtr
1st Qtr
Actuals What-If Scenario
Net Sales Revenue $2,000,000 $2,000,000 What-If Scenario
LESS Cost of Sales $945,000 $945,000
Gross Profit $1,055,000 $1,055,000
PLUS Other Income $120,000 $120,000 Actuals
LESS All Expenses $474,000 $474,000
Income Before Tax $701,000 $701,000 $0 $500.0K $1.0M $1.5M $2.0M $2.5M
LESS Income Taxes $210,300 $210,300 Net Income Gross Profit Net Sales
(Loss) Revenue
Net Income (Loss) $490,700 $490,700
2nd Qtr
Actuals What-If Scenario
Net Sales Revenue $1,500,000 $1,500,000 What-If Scenario
LESS Cost of Sales $865,000 $865,000
Gross Profit $635,000 $635,000
PLUS Other Income $60,000 $60,000 Actuals
LESS All Expenses $369,458 $369,458
Income Before Tax $325,542 $325,542 $0 $200.0K $400.0K $600.0K $800.0K $1.0M $1.2M $1.4M $1.6M
LESS Income Taxes $97,663 $97,663 Net Income Gross Profit Net Sales
(Loss) Revenue
Net Income (Loss) $227,879 $227,879
3rd Qtr
Actuals What-If Scenario
Net Sales Revenue $1,300,000 $1,300,000 What-If Scenario
LESS Cost of Sales $833,000 $833,000
Gross Profit $467,000 $467,000
PLUS Other Income $103,000 $103,000 Actuals
LESS All Expenses $327,058 $327,058
Income Before Tax $242,942 $242,942 $0 $200.0K $400.0K $600.0K $800.0K $1.0M $1.2M $1.4M
LESS Income Taxes $72,883 $72,883 Net Income Gross Profit Net Sales
(Loss) Revenue
Net Income (Loss) $170,059 $170,059
4th Qtr
Actuals What-If Scenario
Net Sales Revenue $2,010,100 $2,010,100 What-If Scenario
LESS Cost of Sales $1,071,616 $1,071,616
Gross Profit $938,484 $938,484
PLUS Other Income $605,700 $605,700 Actuals
LESS All Expenses $477,599 $477,599
Income Before Tax $1,066,585 $1,066,585 $0 $500.0K $1.0M $1.5M $2.0M $2.5M
LESS Income Taxes $319,975 $319,975 Net Income Gross Profit Net Sales
(Loss) Revenue
Net Income (Loss) $746,609 $746,609
1st Qtr
Actuals What-If Scenario
Sales Revenue $2,000,000 $2,000,000 What-If Scenario
LESS Cost of Sales $945,000 $945,000
Gross Profit $1,055,000 $1,055,000
PLUS Other Income $120,000 $120,000 Actuals
2nd Qtr
Actuals What-If Scenario
Sales Revenue $1,500,000 $1,500,000 What-If Scenario
LESS Cost of Sales $865,000 $865,000
Gross Profit $635,000 $635,000
PLUS Other Income $60,000 $60,000 Actuals
3rd Qtr
Actuals What-If Scenario
Sales Revenue $1,300,000 $1,300,000 What-If Scenario
LESS Cost of Sales $833,000 $833,000
Gross Profit $467,000 $467,000
PLUS Other Income $103,000 $103,000 Actuals
4th Qtr
Actuals What-If Scenario
Sales Revenue $2,010,100 $2,010,100 What-If Scenario
LESS Cost of Sales $1,071,616 $1,071,616
Gross Profit $938,484 $938,484
PLUS Other Income $605,700 $605,700 Actuals
2,500,000
2,000,000
1,500,000
1,000,000
500,000
Sales 0
Total Cost 2nd Qtr 4th Qtr
of Sales 1st Qtr 3rd Qtr
Break-Even Analysis
8000000
7000000
6000000
5000000
4000000
3000000
2000000
1000000
0
Jul
Feb
Jan
Jan
Jun
Aug
Sep
Oct
Mar
Apr
May
Nov
Dec
$7,000,000
$6,000,000
$5,000,000
$4,000,000
$3,000,000
$2,000,000
$1,000,000
$0
$1,443,741 Net income $2,336,069 $3,095,484 $6,810,100
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
$0
1st Qtr 2nd Qtr 3rd Qtr 4th Qtr
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
$0
1st Qtr 2nd Qtr 3rd Qtr 4th Qtr
$500,000
$450,000
$400,000
$350,000
$300,000
$250,000
$200,000
$150,000
$100,000
$50,000
$0
1st Qtr 2nd Qtr 3rd Qtr 4th Qtr
$500,000
$450,000
$400,000
$350,000
$300,000
$250,000
$200,000
$150,000
$100,000
$50,000
$0
1st Qtr 2nd Qtr 3rd Qtr 4th Qtr
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
$0
1st Qtr 2nd Qtr 3rd Qtr 4th Qtr
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
$0
1st Qtr 2nd Qtr 3rd Qtr 4th Qtr
$800,000
$700,000
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$0
1st Qtr 2nd Qtr 3rd Qtr 4th Qtr
$5,000,000
$4,500,000
$4,000,000
$3,500,000
$3,000,000
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
$0
1st Qtr 2nd Qtr 3rd Qtr 4th Qtr
Row 120 Row 107 Row 115 Total Assets
$5,000,000
$4,500,000
$4,000,000
$3,500,000
$3,000,000
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
$0
1st Qtr 2nd Qtr 3rd Qtr 4th Qtr
Current Liabilities Total Liabilities Stockholders Equity Total Liabilities and Equity
$5,000,000
$4,500,000
$4,000,000
$3,500,000
$3,000,000
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
$0
1999 1st Qtr 2nd Qtr 3rd Qtr 4th Qtr
Row 120 Current Liabilities Row 107 Stockholders' Equity
Total Liabilities Row 115 Total Assets Total Liabilities and Equity
Forecasted Total
1st Qtr 2nd Qtr 3rd Qtr 4th Qtr 4 Quarters
Cash from operations
Net earnings (loss) $490,700 $227,879 $170,059 $746,609 $1,635,247
Add-depreciation and amortization $33,750 $35,208 $35,208 $35,208 $139,374
Investment transactions
Increases (decreases)
Land $12,500 $12,500 $12,500 $12,500 $50,000
Buildings and improvements ($50,000) $0 $0 $0 ($50,000)
Equipment $75,000 $0 $0 $0 $75,000
Intangible assets $0 $0 $0 $0 $0
Financing transactions
Increases (decreases)
Short term notes payable ($50,000) $0 $0 $0 ($50,000)
Long term debt ($100,000) $0 $0 $0 ($100,000)
Deferred income ($10,000) $0 $0 $0 ($10,000)
Deferred income taxes ($3,000) $0 $0 $0 ($3,000)
Other long-term liabilities $40,000 ($50,000) $0 $0 ($10,000)
Capital stock and paid in capital $0 $0 $0 $0 $0
$1,400,000
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
$0
1st Qtr 2nd Qtr 3rd Qtr 4th Qtr
Cash at the end of period
Net cash from operations $524,450 $263,087 $205,267 $781,817 $622,226 $693,654 $765,082 $836,510
Net cash from operations ($724,590) ($1,714) $132,196 ($116,149) $312,244 $508,167 $704,091 $900,014
Investment transactions
Increases (decreases)
Land $12,500 $12,500 $12,500 $12,500 $12,500 $12,500 $12,500 $12,500
Buildings and improvements ($50,000) $0 $0 $0 $25,000 $40,000 $55,000 $70,000
Equipment $75,000 $0 $0 $0 ($37,500) ($60,000) ($82,500) ($105,000)
Intangible assets $0 $0 $0 $0 $0 $0 $0 $0
Net cash from investments $37,500 $12,500 $12,500 $12,500 $0 ($7,500) ($15,000) ($22,500)
Financing transactions
Increases (decreases)
Short term notes payable ($50,000) $0 $0 $0 $25,000 $40,000 $55,000 $70,000
Long term debt ($100,000) $0 $0 $0 $50,000 $80,000 $110,000 $140,000
Deferred income ($10,000) $0 $0 $0 $5,000 $8,000 $11,000 $14,000
Deferred income taxes ($3,000) $0 $0 $0 $1,500 $2,400 $3,300 $4,200
Other long-term liabilities $40,000 ($50,000) $0 $0 ($20,000) ($27,000) ($34,000) ($41,000)
Capital stock and paid in capital $0 $0 $0 $0 $0 $0 $0 $0
Net cash from financing ($123,000) ($50,000) $0 $0 $61,500 $103,400 $145,300 $187,200
Net increase (decrease) in cash ($360,640) $198,873 $324,963 $653,168 $995,970 $1,312,721 $1,629,472 $1,946,224
Cash at beginning of period $451,000 $90,360 $289,233 $614,196 $533,313 $602,159 $671,005 $739,851
Cash at the end of period $90,360 $289,233 $614,196 $1,267,364 $1,529,282 $1,914,880 $2,300,477 $2,686,075
$3,000,000
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
$0
1st Qtr 2nd Qtr 3rd Qtr 4th Qtr 5th Qtr 6th Qtr 7th Qtr 8th Qtr
3.40
3.30
3.20
3.10
3.00
2.90
2.80
2.70
2.60
2.50
1st Qtr 2nd Qtr 3rd Qtr 4th Qtr
Altman Z Score
3.50
3.00
2.50
2.00
1.50
1.00
0.50
-
1st Qtr 2nd Qtr 3rd Qtr 4th Qtr
2.50
2.00
1.50
1.00
0.50
-
1st Qtr 2nd Qtr 3rd Qtr 4th Qtr
2000000
1800000
1600000
1400000
1200000
1000000
800000
600000
400000
200000
0
1st Qtr 2nd Qtr 3rd Qtr 4th Qtr
3.30
3.20
3.10
3.00
2.90
2.80
2.70
2.60
2.50
1st Qtr 2nd Qtr 3rd Qtr 4th Qtr
$350,000 7000000
$300,000 6000000
$250,000
5000000
$200,000
4000000
$150,000
3000000
$100,000
2000000
$50,000
1000000
$0
1st Qtr 2nd Qtr 3rd Qtr 4th Qtr 0
Jul
Jan
Feb
Aug
Oct
Apr
Jun
Sep
May
Nov
Mar
Dec
Row 21 Row 22 Row 20 Row 23 Row 19 Row 18
$2,500,000
$2,000,000
$7,000,000
$1,500,000
$6,000,000
$5,000,000
$1,000,000
$4,000,000
$3,000,000
$500,000
$2,000,000
$1,000,000
$0
$0 1st Qtr 2nd Qtr 3rd Qtr 4th Qtr
$1,443,741 Net income $2,336,069 $3,095,484 $6,810,100 Row 48 Row 54 Row 45 Row 42
$2,500,000 $500,000
$450,000
$2,000,000 $400,000
$350,000
$1,500,000 $300,000
$250,000
$1,000,000 $200,000
$150,000
$500,000 $100,000
$50,000
$0 $0
$500,000 $1,200,000
$450,000
$1,000,000
$400,000
$350,000
$800,000
$300,000
$250,000 $600,000
$200,000
$400,000
$150,000
$100,000
$200,000
$50,000
$0 $0
$1,200,000 $800,000
$700,000
$1,000,000
$600,000
$800,000
$500,000
$600,000 $400,000
$300,000
$400,000
$200,000
$200,000
$100,000
$0 $0
Assets Liabilities
$5,000,000 $5,000,000
$4,500,000 $4,500,000
$4,000,000 $4,000,000
$3,500,000 $3,500,000
$3,000,000 $3,000,000
$2,500,000 $2,500,000
$2,000,000 $2,000,000
$1,500,000 $1,500,000
$1,000,000 $1,000,000
$500,000 $500,000
$0 $0
1st Qtr 2nd Qtr 3rd Qtr 4th Qtr 1st Qtr 2nd Qtr 3rd Qtr 4th Qtr
Row 120 Row 107 Row 115 Total Assets Current Liabilities Total Liabilities Stockholders Equity Total Liabilities and Equity
$5,000,000
$1,400,000
$4,500,000
$4,000,000 $1,200,000
$3,500,000
$1,000,000
$3,000,000
$2,500,000
$800,000
$2,000,000
$1,500,000 $600,000
$1,000,000
$400,000
$500,000
$0 $200,000
1999 1st Qtr 2nd Qtr 3rd Qtr 4th Qtr
$2,500,000 1600000
1400000
$2,000,000
1200000
$1,500,000 1000000
800000
$1,000,000
600000
400000
$500,000
200000
$0 0
1st Qtr 2nd Qtr 3rd Qtr 4th Qtr 5th Qtr 6th Qtr 7th Qtr 8th Qtr 1st Qtr 2nd Qtr 3rd Qtr 4th Qtr
3.00
2.00
2.50
2.00 1.50
1.50
1.00
1.00
0.50
0.50
- -
1st Qtr 2nd Qtr 3rd Qtr 4th Qtr 1st Qtr 2nd Qtr 3rd Qtr 4th Qtr
If you are involved in financial analysis at any level, or want to learn more about MS Excel and o
suite this site is invaluable.
ides are in
ncial
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• Table of Contents
Copyright Notice
© 2009, JaxWorks
All rights reserved.
Specifications are subject to change without notice.
The CEO Financial Assistant™ is a registered trademark of Jaxworks. All other brands or products are trademarks or registered
trademarks of their respective holders and should be treated as such.
IN NO EVENT SHALL JAXWORKS BE LIABLE FOR ANY SPECIAL, INDIRECT OR CONSEQUENTIAL DAMAGES OR ANY
DAMAGES WHATSOEVER RESULTING FROM LOSS OF USE, DATA OR PROFITS, WHETHER IN AN ACTION OF CONTRACT,
NEGLIGENCE OR OTHER TORTIOUS ACTION, ARISING OUT OF OR IN CONNECTION WITH THE USE OR PERFORMANCE
OF SOFTWARE, DOCUMENTS, PROVISION OF OR FAILURE TO PROVIDE SERVICES, OR INFORMATION AVAILABLE FROM
THIS PROGRAM.
Products by JaxWorks
• Table of Contents
Copyright (C) 2009 JaxWorks
All Rights Reserved
WARNING
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LICENSE AGREEMENT
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You should read the following terms and conditions carefully before using
this software. Your use of this software indicates your full acceptance of
this license agreement and warranty.
LICENSE AGREEMENT
======================================
You may use the SOFTWARE on a single computer. You may access the SOFTWARE
through a network, provided that you have obtained individual licenses for
the software to cover all workstations that will access the software through
the network.
2. COPYRIGHT. All title and copyrights in and to the SOFTWARE, including but
not limited to any images, texts, and sounds incorporated into the SOFTWARE,
are owned by JaxWorks.
4. DISCLAIMER OF WARRANTY. THE SOFTWARE AND THE ACCOMPANYING FILES ARE PROVIDED
"AS IS" WITHOUT WARRANTY OF ANY KIND. TO THE MAXIMUM EXTENT PERMITTED BY
APPLICABLE LAW, JAXWORKS DISCLAIMS ALL WARRANTIES, EXPRESSED OR IMPLIED,
INCLUDING, BUT NOT LIMITED TO, ANY IMPLIED WARRANTIES OF PERFORMANCE,
MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, AND NONINFRINGEMENT.
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