BUSINESS PLAN

VERSION 7.0

2008 ISMAIL AB.WAHAB, MALAYSIAN ENTREPRENEURSHIP DEVELOPMENT CENTRE (MEDEC), UNIVERSITI TEKNOLOGI MARA

CLICK HERE TO ENTER DATA

 FINANCIAL PLANNING
Ismail Ab.Wahab, MEDEC, UiTM, 2006

NAME OF BUSINESS/COMPANY Gendang Gendut Enterprise

1. Projected administrative, marketing and operations expenditure :

MARKETING EXPENDITURE ADMINISTRATIVE EXPENDITURE OPERATIONS EXPENDITURE

Fixed Assets RM
Fixed Assets RM Fixed Assets
Land & Building 120,000
Sign board 3,000 Vehicle 50,000 Machinery
Statue 2,000

Working Capital Working Capital Working Capital

Salary 6,000 Salaries 6,000 Raw Materials
Comission 6,000 Carriage Inward & Duty
EPF/Socso 1,000 Salaries, EPF & SOCSO
Travelling 2,000

Other Expenditure Other Expenditure Other Expenditure

Other Expenditure 15000 Other Expenditure Other Expenditure
Pre-Operations Pre-Operations Pre-Operations
Deposit (rent, utilities, etc.) Deposit (rent, utilities, etc.) Deposit (rent, utilities, etc.)
Business Registration & Licences Business Registration & Licences Business Registration & Licences
Insurance & Road Tax for Motor Vehicle Insurance & Road Tax for Motor Vehicle Insurance & Road Tax for Motor Vehicle
Other Expenditure Other Expenditure Other Expenditure
TOTAL 35,000 TOTAL 176,000 TOTAL

2. Projected sales and purchases: SALES PROJECTION PURCHASE PROJECTION

Year 1 Month 1 - Month 1
Month 2 1,000,000 Month 2
 Month 3 700,000 Month 3
Month 4 2,000,000 Month 4
Month 5 2,000,000 Month 5
Month 6 2,000,000 Month 6
Month 7 2,000,000 Month 7
Month 8 2,000,000 Month 8
Month 9 2,000,000 Month 9
Month 10 2,000,000 Month 10
Month 11 2,000,000 Month 11
Month 12 2,000,000 Month 12
Total Year 1 19,700,000 Total Year 1
Year 2 ToTal Year 2 19,700,000 ToTal Year 2
Year 3 Total Year 3 19,700,000 Total Year 3

3. Collection for sales & payment for purchases: COLLECTIONS FOR SALES PAYMENTS FOR PURCHASES
In the month of sale 25% In the month of purchase
1 month after sale 50% 1 month after purchase
2 months after sale 25% 2 months after purchase
Total 100% Total

4. Economic life of fixed assets & FIXED ASSETS Econ. Life (yrs) FIXED ASSETS
depreciation method: Vehicle 10 0
- 5 0
- 5 Machinery
- 5 0
Sign board 5 0
Statue 25 0

DEPRECIATION METHOD (1=straight line, 2=declining balance)

5. Increase in working capital (if any): INCREASE IN WORKING CAPITAL (%)

Year 2 20%
Year 3 20%

6. Ending stock for raw materials ENDING STOCK OF RAW MATERIALS RM ENDING STOCK OF FINISHED GOODS
and finished goods: End of Year 1 50,000 End of Year 1
End of Year 2 25,000 End of Year 2
 End of Year 3 10,000 End of Year 3

7. Rate of taxation (for private limited company): TAX RATE

Year 1 28%
Year 2 28%
Year 3 28%

8. Business background: BUSINESS LEGAL ENTITY 3 NATURE OF BUSINESS

1 = Private Limited Cpmpany (Sdn. Bhd.) 1 = Manufacturing
2 = Partnership 2 = Trading
3 = Sole Proprietorship 3 = Service

9. Sources of finance: TERMS OF LOAN (if required)

Interest rate 7%
Loan duration 10
Interest payment method* 2
* Method: 1 = flat rate 2 = annual rest kadar tetap

TERMS OF HIRE-PURCHASE (if required)

Interest rate 5%
Hire-purchase duration 5

Click here to allocate the sources of finance

 FINANCIAL PLANNING
Ismail Ab.Wahab, MEDEC, UiTM, 2006

e:

OPERATIONS EXPENDITURE

RM

20,000

500,000
20,000
60,000

600,000

PURCHASE PROJECTION
500,000
500,000
 500,000
500,000
500,000
500,000
500,000
500,000
500,000
500,000
500,000
500,000
6,000,000

\
PAYMENTS FOR PURCHASES
0%
50%
50%
100%

Econ. Life (yrs)

5
5
5
5
5
5

RM
1,000
1,000
1,000

3
 Gendang Gendut Enterprise
PROJECT IMPLEMENTATION COST & SOURCES OF FINANCE
Project Implementation Cost Sources of Finance
Requirements Cost Loan Hire-Purchase Own Contribution
Fixed Assets Cash Existing F. Assets
Land & Building 120,000 0 120,000
Vehicle 50,000 0 50,000
0 0 0
0 0 0
0 0 0
Sign board 3,000 3,000
Statue 2,000 2,000
0 0 0
0 0 0
Machinery 20,000 20,000
0 0 0
0 0 0
0 0 0
Working Capital 1 months
Administrative 6,000 0 6,000
Marketing 15,000 0 15,000
Operations 580,000 580,000
Pre-Operations & Other Expenditure 15,000 0 15,000
Contingencies 0% 0 0

TOTAL 811,000 605,000 50,000 36,000 120,000

INPUT CASH FLOW STATEMENT INCOME STATEMENT BALANCE SHEET FINANCIAL PERFORMANCE
* Kaedah: 1 = kadar tetap Faedah Faedah
2 = atas baki tahunan Pinjaman Sewa Beli
 7% 5%
Jangka Masa Jangka Masa
(tahun) (tahun)
10 5
Kaedah*
2
FINANCIAL PERFORMANCE
 ADMINISTRATIVE BUDGET MARKETING BUDGET OPERATIONS BUDGET
Particulars F.Assets Monthly Exp. Others Total Particulars F.Assets Monthly Exp. Others Total Particulars F.Assets
Fixed Assets
Land & Building 120,000 120,000 Fixed Assets Fixed Assets
Vehicle 50,000 50,000 Sign board 3,000 3,000 Machinery 20000
0 - - Statue 2,000 2,000 0 0
0 - - 0 - - 0 0
0 - - 0 - - 0 0
Working Capital Working Capital Working Capital
Salaries 6,000 6,000 Salary 6,000 6,000 Raw Materials
0 - - Comission 6,000 6,000 Carriage Inward & Duty
0 - - EPF/Socso 1,000 1,000 Salaries, EPF & SOCSO
0 - - Travelling 2,000 2,000 0
0 - - 0 - - 0
0 - - 0 - - 0
0 - - 0 - - 0
Pre-Operations & Other Expenditure Pre-Operations & Other Expenditure Pre-Operations & Other Expenditure
Other Expenditure - Other Expenditure 15,000 Other Expenditure
Deposit (rent, utilities, etc.) - - Deposit (rent, utilities, etc.) - - Deposit (rent, utilities, etc.)
Business Registration & Licences - - Business Registration & Licences - - Business Registration & Licences
Insurance & Road Tax for Motor Vehicle - - Insurance & Road Tax for Motor Vehicle - - Insurance & Road Tax for Motor Vehicle
Other Pre-Operations Expenditure - - Other Pre-Operations Expenditure - - Other Pre-Operations Expenditure
Total 170,000 6,000 - 176,000 Total 5,000 15,000 15,000 20,000 Total 20,000
* Jangka hayat aset tetap: tahun Anggaran Jualan & Belian
Land & Building tiada Jualan Belian
Bulan
Vehicle 10 (RM) (RM)
0 5 1 - 500,000
0 5 2 1,000,000 500,000
0 5 3 700,000 500,000
Sign board 5 4 2,000,000 500,000
Statue 25 5 2,000,000 500,000
0 5 6 2,000,000 500,000
0 5 7 2,000,000 500,000
Machinery 5 8 2,000,000 500,000
0 5 9 2,000,000 500,000
0 5 10 2,000,000 500,000
0 5 11 2,000,000 500,000
12 2,000,000 500,000
Kaedah susut nilai 1 Jumlah Tahun 1 19,700,000 6,000,000
1=garis lurus, 2=baki berkurangan Jumlah Tahun 2 19,700,000 -
Jumlah Tahun 3 19,700,000 -
#N/A #N/A
#N/A #N/A
% kenaikan tahun 2 0% 0% Tahun 1 Tahun 2 Tahun 3
 % kenaikan tahun 3 0% 0% Nilai stok (RM)
Bahan mentah### 25,000 10,000
Kutipan Jualan Barang siap ### 1,000 1,000
Bulan semasa 25%
1 bulan selepas jualan 50% Kadar cukai (S### 28% 28%
2 bulan selepas jualan 25%
Jumlah 100% Kenaikan modal 20% 20%

Bayaran Kepada Pembekal

Bulan semasa 0%
1 bulan selepas belian 50%
2 bulan selepas belian 50%
Jumlah 100%
OPERATIONS BUDGET
Monthly Exp. Others Total

20,000
-
-
-

500,000 500,000
20,000 20,000
60,000 60,000
- -
- -
- -
- -

-
- -
- -
- -
- -
580,000 - 600,000
 Gendang Gendut Enterprise
DEPRECIATION SCHEDULES

Fixed Asset Vehicle Fixed Asset 0

Cost (RM) 50,000 Cost (RM) 0
Method Straight Line Method Straight Line
Economic Life (yrs) 10 Economic Life (yrs) 5
Annual Accumulated Annual Accumulated
Year Depreciation Depreciation Book Value Year Depreciation Depreciation
0 - - 50,000 0 - -
1 5,000 5,000 45,000 1 - -
2 5,000 10,000 40,000 2 - -
3 5,000 15,000 35,000 3 - -
4 5,000 20,000 30,000 4 - -
5 5,000 25,000 25,000 5 - -
6 5,000 30,000 20,000 6 - -
7 5,000 35,000 15,000 7 - -
8 5,000 40,000 10,000 8 - -
9 5,000 45,000 5,000 9 - -
10 5,000 50,000 - 10 - -

Fixed Asset 0 Fixed Asset 0

Cost (RM) 0 Cost (RM) 0
Method Straight Line Method Straight Line
Economic Life (yrs) 5 Economic Life (yrs) 5
Annual Accumulated Annual Accumulated
Year Depreciation Depreciation Book Value Year Depreciation Depreciation
0 - - - 0 - -
1 - - - 1 - -
2 - - - 2 - -
3 - - - 3 - -
4 - - - 4 - -
5 - - - 5 - -
6 - - - 6 - -
7 - - - 7 - -
8 - - - 8 - -
9 - - - 9 - -
10 - - - 10 - -

Fixed Asset Sign board Fixed Asset Statue

Cost (RM) 3,000 Cost (RM) 2,000
Method Straight Line Method Straight Line
Economic Life (yrs) 5 Economic Life (yrs) 25
Annual Accumulated Annual Accumulated
Year Depreciation Depreciation Book Value Year Depreciation Depreciation
0 - - 3,000 0 - -
1 600 600 2,400 1 80 80
2 600 1,200 1,800 2 80 160
3 600 1,800 1,200 3 80 240
4 600 2,400 600 4 80 320
5 600 3,000 - 5 80 400
 6 0 0 - 6 80 480
7 0 0 - 7 80 560
8 0 0 - 8 80 640
9 0 0 - 9 80 720
10 0 0 - 10 80 800

Fixed Asset 0 Fixed Asset 0

Cost (RM) 0 Cost (RM) 0
Method Straight Line Method Straight Line
Economic Life (yrs) 5 Economic Life (yrs) 5
Annual Accumulated Annual Accumulated
Year Depreciation Depreciation Book Value Year Depreciation Depreciation
0 - - - 0 - -
1 - - - 1 - -
2 - - - 2 - -
3 - - - 3 - -
4 - - - 4 - -
5 - - - 5 - -
6 - - - 6 - -
7 - - - 7 - -
8 - - - 8 - -
9 - - - 9 - -
10 - - - 10 - -

Fixed Asset Machinery Fixed Asset 0

Cost (RM) 20,000 Cost (RM) 0
Method Straight Line Method Straight Line
Economic Life (yrs) 5 Economic Life (yrs) 5
Annual Accumulated Annual Accumulated
Year Depreciation Depreciation Book Value Year Depreciation Depreciation
0 - - 20,000 0 - -
1 4,000 4,000 16,000 1 - -
2 4,000 8,000 12,000 2 - -
3 4,000 12,000 8,000 3 - -
4 4,000 16,000 4,000 4 - -
5 4,000 20,000 - 5 - -
6 0 0 - 6 - -
7 0 0 - 7 - -
8 0 0 - 8 - -
9 0 0 - 9 - -
10 0 0 - 10 - -

Fixed Asset 0 Fixed Asset 0

Cost (RM) 0 Cost (RM) 0
Method Straight Line Method Straight Line
Economic Life (yrs) 5 Economic Life (yrs) 5
Annual Accumulated Annual Accumulated
Year Depreciation Depreciation Book Value Year Depreciation Depreciation
0 - - - 0 - -
1 - - - 1 - -
2 - - - 2 - -
 3 - - - 3 - -
4 - - - 4 - -
5 - - - 5 - -
6 - - - 6 - -
7 - - - 7 - -
8 - - - 8 - -
9 - - - 9 - -
10 - - - 10 - -

INPUT CASH FLOW STATEMENT INCOME STATEMENT BALANCE SHEET

 Gendang Gendut Enterprise
LOAN & HIRE-PURCHASE AMMORTISATION SCHEDULES
LOAN REPAYMENT SCHEDULE HIRE-PURCHASE REP
Amount 605,000 Amount
Interest Rate 7% Interest Rate
Duration (yrs) 10 Duration (yrs)
Method Baki Tahunan
Book Value Year Principal Interest Total Payment Principal Balance Year Principal
- 0 - - 605,000 0 -
- 1 60,500 42,350 102,850 544,500 1 10,000
- 2 60,500 38,115 98,615 484,000 2 10,000
- 3 60,500 33,880 94,380 423,500 3 10,000
- 4 60,500 29,645 90,145 363,000 4 10,000
- 5 60,500 25,410 85,910 302,500 5 10,000
- 6 60,500 21,175 81,675 242,000 6 0
- 7 60,500 16,940 77,440 181,500 7 0
- 8 60,500 12,705 73,205 121,000 8 0
- 9 60,500 8,470 68,970 60,500 9 0
- 10 60,500 4,235 64,735 0 10 0

Book Value
-
-
-
-
-
-
-
-
-
-
-

ue

Book Value
2,000
1,920
1,840
1,760
1,680
1,600
 1,520
1,440
1,360
1,280
1,200

Book Value
-
-
-
-
-
-
-
-
-
-
-

Book Value
-
-
-
-
-
-
-
-
-
-
-

Book Value
-
-
-
 -
-
-
-
-
-
-
-

BALANCE SHEET FINANCIAL PERFORMANCE

rprise
SATION SCHEDULES
HIRE-PURCHASE REPAYMENT SCHEDULE
50,000
5%
5

Interest Total Payment Principal Balance

- 50,000
2,500 12,500 40,000
2,500 12,500 30,000
2,500 12,500 20,000
2,500 12,500 10,000
2,500 12,500 -
0 - -
0 - -
0 - -
0 - -
0 - -
 Gendang Gendut Enterprise
PRO FORMA CASH FLOW STATEMENT
MONTH Pre-Operations 1 2 3 4 5 6 7 8 9 10 11 12 TOTAL YR 1

CASH INFLOW
Capital (Cash) 36,000 0 0 0 0 0 0 0 0 0 0 0 36,000
Loan 605,000 0 0 0 0 0 0 0 0 0 0 0 605,000
Cash Sales 0 250,000 175,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 4,925,000
Collection of Accounts Receivable 0 0 500,000 600,000 1,175,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 12,775,000
TOTAL CASH INFLOW 641,000 0 250,000 675,000 1,100,000 1,675,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 18,341,000

CASH OUTFLOW
Administrative Expenditure
Salaries 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 72,000
0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0
Marketing Expenditure
Salary 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 72,000
Comission 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 72,000
EPF/Socso 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 12,000
Travelling 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 24,000
0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0
Operations Expenditure
Cash Purchase 0 0 0 0 0 0 0 0 0 0 0 0 0
Payment of Account Payable 0 250,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 5,250,000
Carriage Inward & Duty 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 240,000
Salaries, EPF & SOCSO 60,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000 720,000
0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0
Other Expenditure 15,000 15,000
Pre-Operations
Deposit (rent, utilities, etc.) 0 0 0 0 0 0 0 0 0 0 0 0 0
Business Registration & Licences 0 0 0 0 0 0 0 0 0 0 0 0 0
Insurance & Road Tax for Motor Vehicle 0 0 0 0 0 0 0 0 0 0 0 0 0
Other Pre-Operations Expenditure 0 0 0 0 0 0 0 0 0 0 0 0 0
Fixed Assets
Purchase of Fixed Assets - Land & Building 0 0 0 0 0 0 0 0 0 0 0 0 0
Purchase of Fixed Assets - Others 25,000 0 0 0 0 0 0 0 0 0 0 0 25,000
Hire-Purchase Down Payment 0 0 0 0 0 0 0 0 0 0 0 0 0
Hire-Purchase Repayment:
Principal 833 833 833 833 833 833 833 833 833 833 833 833 10,000
Interest 208 208 208 208 208 208 208 208 208 208 208 208 2,500
Loan Repayment:
Principal 5,042 5,042 5,042 5,042 5,042 5,042 5,042 5,042 5,042 5,042 5,042 5,042 60,500
Interest 3,529 3,529 3,529 3,529 3,529 3,529 3,529 3,529 3,529 3,529 3,529 3,529 42,350
Tax Payable 0 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL CASH OUTFLOW 25,000 125,613 360,613 610,613 610,613 610,613 610,613 610,613 610,613 610,613 610,613 610,613 610,613 6,617,350
CASH SURPLUS (DEFICIT) 616,000 (125,613) (110,613) 64,388 489,388 1,064,388 1,389,388 1,389,388 1,389,388 1,389,388 1,389,388 1,389,388 1,389,388 11,723,650
BEGINNING CASH BALANCE 616,000 490,388 379,775 444,163 933,550 1,997,938 3,387,325 4,776,713 6,166,100 7,555,488 8,944,875 10,334,263 0
ENDING CASH BALANCE 616,000 490,388 379,775 444,163 933,550 1,997,938 3,387,325 4,776,713 6,166,100 7,555,488 8,944,875 10,334,263 11,723,650 11,723,650

INPUT INCOME STATEMENT BALANCE SHEET FINANCIAL PERFORMANCE

-
 Gendang Gendut Enterprise
PRO FORMA CASH FLOW STATEMENT
YEAR 2 YEAR 3

0 0
0 0
4,925,000 4,925,000
15,133,333 14,775,000
20,058,333 19,700,000

86,400 103,680
0 0
0 0
0 0
0 0
0 0
0 0

86,400 103,680
86,400 103,680
14,400 17,280
28,800 34,560
0 0
0 0
0 0

0 0
6,000,000 0
288,000 345,600
864,000 1,036,800
0 0
0 0
0 0
0 0
18,000 21,600

0 0

0 0

0 0
0 0
0 0

10,000 10,000
2,500 2,500

60,500 60,500
38,115 33,880
0 0
 7,583,515 1,873,760
12,474,818 17,826,240
11,723,650 24,198,468
24,198,468 42,024,708

Ismail Ab.Wahab
 Gendang Gendut Enterprise

0 0

Gendang Gendut Enterprise

PRO-FORMA INCOME STATEMENT

Year 1 Year 2
Sales 19,700,000 19,700,000
Less: Cost of Sales
Opening stock
Purchases 6,000,000 0
Less: Ending Stock
Carriage Inward & Duty 240,000 288,000

Gross Profit

Less: Enpenditure
Administrative Expenditure 72,000 86,400
Marketing Expenditure 180,000 216,000
Other Expenditure 15,000 18,000
Business Registration & Licences 0
Insurance & Road Tax for Motor Vehicle 0 0
Other Pre-Operations Expenditure 0 0
Interest on Hire-Purchase 2,500 2,500
Interest on Loan 42,350 38,115
Depreciation of Fixed Assets 9,680 9,680
Operations Expenditure 720,000 864,000
Total Expenditure 7,281,530 1,522,695
Net Profit Before Tax 12,418,470 18,177,305
Tax 0 0
Net Profit After Tax 12,418,470 18,177,305
Accumulated Net Profit 12,418,470 30,595,775

INPUT CASH FLOW STATEMENT BALANCE SHEET

Ismail Ab.Wahab
ang Gendut Enterprise

ang Gendut Enterprise

RMA INCOME STATEMENT

Year 3
19,700,000

345,600

103,680
259,200
21,600

0
0
2,500
33,880
9,680
1,036,800
1,812,940
17,887,060
0
 17,887,060
48,482,835

BALANCE SHEET FINANCIAL PERFORMANCE

 Gendang Gendut Enterprise
PRO-FORMA BALANCE SHEET
Year 1 Year 2
ASSETS

Non-Current Assets (Book Value)

Land & Building 120,000 120,000
Vehicle 45,000 40,000
0 0 0
0 0 0
0 0 0
Sign board 2,400 1,800
Statue 1,920 1,840
0 0 0
0 0 0
Machinery 16,000 12,000
0 0 0
0 0 0
0 0 0
Other Assets
Deposit 0 0

185,320 175,640
Current Assets
Stock of Raw Materials 0 0
Stock of Finished Goods 0 0
Accounts Receivable 2,000,000 1,641,667
Cash Balance 11,723,650 24,198,468
13,723,650 25,840,135

TOTAL ASSETS 13,908,970 26,015,775

Owners' Equity
Capital 156,000 156,000
Accumulated Profit 12,418,470 30,595,775
12,574,470 30,751,775
Long-Term Liabilities
Loan Balance 544,500 484,000
Hire-Purchase Balance 40,000 30,000
584,500 514,000
Current Liabilities
Accounts Payable 750,000 (5,250,000)

TOTAL EQUITY & LIABILITIES 13,908,970 26,015,775

INPUT CASH FLOW STATEMENT INCOME STATEMENT

g Gendut Enterprise
MA BALANCE SHEET
Year 3

120,000
35,000
0
0
0
1,200
1,760
0
0
8,000
0
0
0

165,960

0
0
1,641,667
42,024,708
43,666,375

43,832,335

156,000
48,482,835
48,638,835

423,500
20,000
443,500

(5,250,000)

43,832,335

INCOME STATEMENT FINANCIAL PERFORMANCE

 Gendang Gendut Enterprise
FINANCIAL RATIO ANALYSIS
Year 1 Year 2
LIQUIDITY
Current Ratio 18 (5)
Quick Ratio (Acid Test) 18 (5)

EFFICIENCY
Inventory Turnover #VALUE! #VALUE!

PROFITABILITY
Gross Profit Margin #VALUE! #VALUE!
Net Profit Margin 63.04% 92.27%
Return on Assets 89.28% 69.87%
Return on Equity 98.76% 59.11%

SOLVENCY
Debt to Equity 10.61% -15.40%
Debt to Assets 9.59% -18.20%
Time InterestANALYSIS
BREAK-EVEN Earned 292 476

INPUT CASH FLOW STATEMENT INCOME STATEMENT

Gendang Gendut Enterprise
ANCIAL RATIO ANALYSIS
Year 3

(8)
(8)

#VALUE!

#VALUE!
90.80%
40.81%
36.78%

-9.88%
-10.97%
527

INCOME STATEMENT BALANCE SHEET

 FINANCIAL RATIOS

Current Ratios Quick Ratios

20 20

15 15

10 10
Ratio

Ratio
5 5

0 0
1 2 3 1 2

(5) (5)

Year Year
(10) (10)

Inventory Turnover Gross Profit Margin

12 1200.00%

10 1000.00%

Percent
Times

8 800.00%

6 600.00%

4 400.00%

2 200.00%

0 0.00%
1 2 3 1 2
Year Year

Net Profit Margin Return on Assets

100.00% 100.00%

90.00% 90.00%

80.00% 80.00%
Percent
Percent

70.00% 70.00%

60.00% 60.00%

50.00% 50.00%

40.00% 40.00%

30.00% 30.00%

20.00% 20.00%

10.00% 10.00%

0.00% 0.00%
1 2 3 1 2
Year Year

Return on Equity Debts to Equity

120.00% 15%

10%
100.00%
Percent

Percent

5%
80.00%

0%
60.00%
1 2

-5%
40.00%

-10%
20.00%

-15%

0.00%
1 2 3 -20% Year
Year
Percent

Percent
5%
80.00%

0%
60.00%
1 2

-5%
40.00%

-10%
20.00%

-15%

0.00%
1 2 3 -20% Year
Year

Debts to Assets Times Interest Earned

15% 600

10% 500
Percent

5%

Times
400

0%
300
1 2 3

-5%
200

-10%

100

-15%

0
-20% Year
1 2
Year

18 (5) (8)
18 (5) (8)

#VALUE! #VALUE! #VALUE!

#VALUE! #VALUE! #VALUE!

63.04% 92.27% 90.80%
89.28% 69.87% 40.81%
98.76% 59.11% 36.78%

11% -15% -10%

10% -18% -11%
292 476 527
 Quick Ratios

2 3

Year

Gross Profit Margin

2 3
Year

Return on Assets

2 3
Year

Debts to Equity

Row
2 3 134

Year
 Row
2 3 134

Year

Times Interest Earned

2 3
Year