Income Statement

Sales
Costs
depreciation
Other expenses
EBIT
interest
Taxable income
Taxes (34%)
Net income
Dividends
Addition to RE
a.
b.
c.
d.
Also,
so,

267000
148000
17600
8200
93200
12400
80800
32620
48180
15500
32680

OCF =
78180
CF2Cr =
-17300
CF2Sh =
9100
CFFA =
26400
CFFA =
OCF - NCS - change in NWC
26400 = 78180 - (17600+25000) - ch
Change in NWC =

OCF - NCS - change in NWC

8180 - (17600+25000) - change in NWC
9180

10914

Income statement
Sales
Costs
depreciation
EBIT
interest
EBT
Taxes (35%)
Net income

12751
5946
1136
5669
323
5346
1871.1
3474.9

A.

B.

C.

D.

Assets
Current assets
Net fixed assets

2014
1005
4144

Total assets 2014 =

Total liabilities 2014 =
Owner's equity 2014 =

5149
2592
2557

Total assets 2015 =

Total liabilities 2015 =
Owner's equity 2015 =

6079
2780
3299

NWC 2014 =
NWC 2015 =
Change in NWC =

603
638
35

Net capital spending =

Fixed assets sold =
OCF =
Cash flow from assets =

1982
98
4933.9
2916.9

Net new borrowing =

Cash flow to creditors =
Debt issued - retired =
Debt retired =

139
184
184
236

Liabilities and owner's equity

2015
2014
1089 Current liabilities
402
4990 Long term debt
2190

wner's equity
2015
451
2329

A.
B.
C.
D.
E.

F.

Current ratio 2014 =

Current ratio 2015 =
Quick ratio 2014 =
Quick ratio 2015 =
Cash ratio 2014 =
Cash ratio 2015 =
NWC ratio 2014 =
NWC ratio 2015 =
Debt-equity ratio 2014 =
Debt-equity ratio 2015 =
Equity multiplier 2014 =
equity multiplier 2015 =
Total debt ratio 2014
total debt ratio 2015
Long term debt ratio 2014 =
Long term debt ratio 2015 =

1.441348
1.514358
0.877363
0.95486
0.122744 times
0.133248 times
6.658628 %
7.458908 %
0.344704
0.298927
1.344704
1.298927
0.256342
0.230134
0.124212
0.099557