Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
201516
201617
201718
201819
201920
Income
150,000,000
172,500,000
198,375,000
228,131,250
262,350,937
Expenditure
127,500,000
146,725,000
168,618,750
193,875,000
222,998,297
Profit
22,500,000
25,775,000
29,756,250
34,256,250
39,352,640
Reinvest
16,875,000
19,331,250
22,317,188
25,692,188
29,514,480
August
September October
November
Receipts
7,193
7,193
12,938
14,369
22,994
Total Receipts
7,193
7,193
12,938
14,369
22,994
Payments to Suppliers
5,988
6,851
4,283
4,283
7,703
Payment to Employees
1,836
1,836
3,301
3,667
5,868
Capital Purchases
600
Total Payments
8,423
8,686
7,584
7,950
13,571
Cash inc/(dec)
-1,230
-1,493
5,353
6,420
9,424
58,698
57,468
55,975
61,328
67,748
Cash Held
57,468
55,975
61,328
67,748
77,172
July
August
September
October
November
4.17%
4.17%
7.50%
8.33%
13.33%
5.83%
6.67%
4.17%
4.17%
7.50%
4.17%
4.17%
7.50%
8.33%
13.33%
Assumptions
Cashflow budget preparation assumptions:
There are no large capital expenditure items left for 2016 except for $1.2 million in final payments for existing contr
Monthly budgeted income percentages for a financial year are provided in the table below.
Monthly budgeted supplier payment percentages for a financial year are provided in the table below.
Monthly budgeted employee cost percentages for a financial year are provided in the table below.
Budgeted income for the 2015/16 financial year is set at $150 million in the business plan.
Budgeted expenses for the 2015/16 financial year are set at $127.5 million in the business plan.
Budgeted income for the 2016/17 financial year is set at $172.5 million in the business plan.
Budgeted expenses for the 2016/17 financial year are set at $146.725 million in the business plan.
Capital expenditure for the 2016/17 financial year is set at $19 million.
December January
March
April
May
June
28,756
24,443
14,369
10,057
8,625
10,057
11,506
28,756
24,443
14,369
10,057
8,625
10,057
11,506
8,556
13,691
17,121
14,554
8,556
5,988
5,135
7,338
6,237
3,667
2,566
2,201
2,566
2,936
600
9,500
9,500
16,493
19,928
30,288
17,120
10,756
18,054
8,071
12,262
4,515
-15,919
-7,063
-2,131
-7,997
3,434
77,172
89,434
93,949
78,030
70,967
68,836
60,839
89,434
93,949
78,030
70,967
68,836
60,839
64,273
April
May
June
December
January
February
March
16.67%
14.17%
8.33%
5.83%
5.00%
5.83%
6.67%
8.33%
13.33%
16.67%
14.17%
8.33%
5.83%
5.00%
16.67%
14.17%
8.33%
5.83%
5.00%
5.83%
6.67%
February
e table below.
usiness plan.
business plan.
172,500
($ 000)
($ 000)
($ 000)
FY 2014/15
($ 000)
146,725 Receipts
111,831
117,716
132,913
134,349
111,831
117,716
132,913
134,349
60,180
63,348
66,682
70,192
Payment to employees
34,102
35,897
37,786
39,776
Capital purchases
14,965
15,898
18,591
13,891
109,247
115,143
123,059
123,859
2,584
2,573
9,854
10,490
28,014
30,598
33,171
43,025
Cash held
30,598
33,171
43,025
53,515
Operating activities
206,113
216,961
237,381
244,317
Investment
185,408
197,383
227,700
244,780
2058
2321
2563
2742
Total payments
Cash inc/(dec)
269,781
2014/15
Actual at
30 June
2015
Total liabilities
17,481
2015/16
YTD Actual
20,829
2015/16
YTD
Budget
19,480
Cashflow Margin
(Cashflow from
operating Activities
/Sales)
Cashflow return on
assets (Cashflow
from operating
Activities /Total
assets)
0.764 0.80421
0.8799 0.90561233
YTD 2015/16
Actual Feb
2016
March
April
May
June
2015/16
($ 000)
($ 000)
($ 000)
($ 000)
($ 000)
($ 000)
($ 000)
102,354
11,296
7,935
6,801
7,935
9,069
145,390
102,354
11,296
7,935
6,801
7,935
9,069
145,390
57,682
4,923
3,921
2,755
3,667
3,839
76,787
23,581
5,295
3,376
3,515
3,648
4,522
43,937
18,567
103
989
96
45
121
19,921
99,830
10,321
8,286
6,366
7,360
8,482
140,645
2,524
975
-351
435
575
587
4,745
53,515
56,039
57,014
56,663
57,098
57,673
53,515
56,039
57,014
56,663
57,098
57,673
58,260
58,260
183,617
21,514
15,232
13,071
15,250
17,430
266,114
230,475
124,452
122,601
120,658
122,751
125,123
277,086
1,760
298,854
YTD 2015/16
8.81544961
104.327841
0.61440369
Financial summary
Profit and loss budget for the 2016/17 financial
As at 28 Feb
2011/12
2012/13
2013/14
2014/15
Month-to-date
Actual
($ 000)
TOTAL INCOME
($ 000)
($ 000)
($ 000)
($ 000)
110,230
120,548
130,322
134,520
13,174
Payment to suppliers
59,230
61,250
65,875
68,952
4,839
33,980
35,217
36,852
38,965
5,218
2,058
2,321
2,563
2,742
235
Accommodation
640
642
685
680
56
Communication
259
258
243
210
15
Governance
409
412
415
420
36
Administration
220
231
239
235
19
Consumables
248
261
250
192
15
189
201
230
215
16
276
289
264
245
21
4,019
3,812
3,985
4,120
375
101,528
104,894
111,601
116,976
10,845
EBIT
8,702
15,654
18,721
17,544
2,329
Interest on investments
3,269
2,986
2,689
2,156
186
61
46
48
51
-12
26
32
25
57
1,500
230
-965
160
-30
13,520
18,942
20,525
19,936
2,542
Company tax
4,056
5,683
6,158
5,981
Net Income
9,464
13,259
14,367
13,955
2,542
OPERATING EXPENSES
Depreciation
TOTAL OPERATING EXPENSES
Dividends on investments
Unrealised gains/(losses) on
investments
Profit (Loss) on sale of assets
Charity sponsorship
EBT
Assumptions
Profit and loss budget preparation assumptions:
The company tax rate is set at 30%.
Budgeted sales revenue for the 2015/16 financial year is set at $150 million in the business plan.
Budgeted operating expenses for the 2015/16 financial year are set at $127.5 million in the business plan.
Budgeted EBIT for the 2015/16 financial year is set at $22.5 million.
The asset pool has a net depreciable value of $145 million with a flat depreciation rate of 3.5%.
Budgeted sales revenue for the 2016/17 financial year is set at $172.5 million in the business plan.
Budgeted operating expenses for the 2016/17 financial year are set at $146.725 million in the business plan.
Capital expenditure for the 2016/17 financial year is set at $19 million.
Budgeted EBIT for the 2016/17 financial year is set at $25.775 million.
Investments are expected to earn 4%.
There are no significant sales of depreciable assets expected in the 2016/17 financial year.
nancial summary
YTD
Year-to-date
Budget
Actual
Budget
Variance
Last Year
($ 000)
($ 000)
($ 000)
($ 000)
($ 000)
2015/16
Budget
2016/17
Budget
($ 000)
($ 000)
12,495
98,620
101,526
-2,906
99,622
150,000
172,500
4,950
58,203
39,200
19,003
38,465
77,000
88,550
5,400
25,287
26,540
-1,253
22,657
46,000
46,460
250
1,760
1,950
-190
1,498
3,000
4,468
57
448
456
-8
430
672
672
19
128
120
115
180
180
36
288
288
270
432
432
20
152
160
-8
145
240
240
16
144
120
24
140
180
180
18
136
152
-16
130
228
228
20
182
170
12
178
240
240
362
2,960
2,910
50
3,120
4,365
5,075
145,000
11,148
89,688
72,066
17,622
67,148
132,537
146,725
146,725
1,347
8,932
29,460
-20,528
32,474
17,463
25,775
180
1,192
1,160
32
57
1,788
6,325
23
22
19
52
121
30
91
81
32
65
65
-30
-240
-240
-200
-360
1,500
10,093
30,432
-20,339
32,431
18,975
2,271
2,986
-715
2,798
5,693
9,630
1,500
7,822
27,446
-19,624
29,633
13,282
22,470
172,500
158,123
32,100 EARNING
BEFORE TAX
inancial year.
22,500
15%
3.50%
0
0.04
2015/16 YTD
Actual
2015/16 YTD
Budget
($ 000)
($ 000)
($ 000)
BALANCE SHEET
Cash & bank deposits
53,515
56,039
58,698
Receivables
3,520
3,892
3,600
Inventories
23,680
32,120
25,600
2,468
2,698
2,500
83,183
94,749
90,398
145,698
158,123
152,000
32,000
36,982
38,000
8,900
9,000
9,000
186,598
204,105
199,000
Total assets
269,781
298,854
289,398
16,584
19,844
18,500
897
985
980
17,481
20,829
19,480
Net assets
252,300
278,025
269,918
Total equity
252,300
278,025
269,918
Non-current investments
Plant & equipment
Intangible assets
Investment in stores
Current liabilities
Non-current liabilities
Total liabilities
Assumptions
y 2016
2016/17 Budget
at 30 June 2017
($ 000)
($ 000)
Current liabilities
-2,659
68,503
-18,000.00
292
3,940
-200.00
6,520
20,000
198
2,500
4,351
94,943
6,123
158,080
-1,018
19,000
Salaries clearing
15,000
18,000
5,105
210,080
Superannuation clearing
9,456
305,023
1,344
22,745
1,005
1,349
23,749
8,107
281,273
8,107
281,273
agreements
and receivables items in the balance sheet
2016/17 Budget
($ 000)
($ 000)
2,330
2,680
2,590
2,979
740
740
ion
5,465
5,574
ear
3,863
3,940
3,550
5,500
66
67
1,240
1,265
19,844
22,745
> 1 year
985
1,005
ENT LIABILITIES
985
1,005
20,829
23,749
aring
LIABILITIES