Budget Analysis Worksheet

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Template
Profit and Loss Account

100%

90%

80%

70%

% of Occupancy
60%
50%

40%

30%

20%

10%

N/A
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0

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0

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0

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0

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0

4
5

Operating Capacity
7 Capacity constraint
8 Average price
9 Turnover
10 Total Sales
6

11
12
13
14
15
16
17
18
19

Gross Profit
Less: Expenses
Recurrent expenditure
Salaries and wages
Rent
Utilities
Miscellaneous
Other main expense items
Property agency commission
Consultancy fee
Promotional expense
Incorporation expense and business registration
Depreciation
Profit before interest and tax
Interest (per below)
Profit before tax
Tax
Profit after tax

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100%

90%

80%

70%

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40%

30%

20%

10%

Gross profit margin

Net profit margin
Return on total investment
Return on capital
41 Interest rate

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42
43
44

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20
21
22
23
24
25
26
27
28
29
30
31
32
33

Overall profitability

34
35
36
37
38
39
40

Calculation of interest

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Initial capital
Period for depreciation

3
4
5

For the purposes of fixed and long term assets

Decoration
Motor vehicle
8 Equipment
9 Office equipment
10 Rental and other long term deposits
11 Other long term assets
6
7

12

0
0
0
0
0
0
0

0
0
0
0

13
14

Other main expense items

Property agency commission

Consultancy fee
17 Promotional expenses
18 Incorporation expenses and business registration fee
15
16

0
0
0
0

19

20
21

For the purpose of operation (Excl depreciation)

0 day(s)
StockStock turnover
0 month(s)
24 Recurrent expenditure
22
23

0
0

25
26

Initial capital required

27
28
29

Payback period

30
31

100%

90%

80%

70%

60%

50%

40%

30%

20%

10%

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Initial capital required

34
35
36

Profit after tax

Depreciation

37
38
39
40

Payback period (year(s))

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Balance Sheet

3
4

100%

90%

80%

70%

60%

50%

40%

30%

20%

10%

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5
6
7
8
9
10
11
12
13

Fixed and long term assets

Decoration
Motor vehicle
Equipment
Office equipment
Rental and other long term deposits
Other long term assets
(1)

Current assets
Stock
15
Account receivables
16
Cash at bank and in hand
17
14

18
19
20

(2)
Other current assets

(3)

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90%

80%

70%

60%

50%

40%

30%

20%

10%

0
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30
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21
22
23
24
25
26
27
28
31

Current liabilities
Account payables
Tax payable

Operating fund

32
33

Total net assets

34
35

Source of capital
Share capital
38 Profit / (loss)
39 Loans
36
37

40
41
42
43

Main financial ratios

44
45
46

Days of stock turnover

Days of account receivables turnover
48 Days of account payables turnover
49 Liquidity ratio
50 Leverage
47

(4) / (5)