Professional Documents
Culture Documents
Financial Planning
Income 1,870 1,581 1,536 (45) (3%) 6,845 6,146 6,224 78 1%
Less: Salaries Excl On Cost 579 708 672 (36) (5%) 2,352 2,854 2,713 (142) (5%)
Contribution Margin 1,291 873 864 (10) -1% 4,493 3,292 3,512 220 7%
69% 55% 56% 66% 54% 56%
Property
Income 79 431 243 (187) (43%) 732 1,573 1,696 124 8%
Less: Salaries Excl On Cost 145 144 151 7 5% 685 609 650 41 7%
Contribution Margin (66) 287 93 (194) (68%) 47 963 1,046 83 9%
-84% 67% 38% 6% 61% 62%
Other Revenue
Income 114 130 34 (96) (74%) 734 600 627 27 5%
Less: Salaries Excl On Cost 154 298 278 (20) (7%) 612 1,175 1,081 (94) (8%)
Contribution Margin (40) (168) (244) (76) (45%) 122 (575) (454) 121 21%
-35% -129% -716% 17% -96% -72%
Consolidated
Consolidated Firms' Income 7,304 7,585 7,031 (554) (7%) 30,059 29,055 29,287 232 1%
Plus: Other Income (174) 36 40 3 9% 290 274 372 98 36%
Less Firm's Salaries Excl On Cost 3,851 3,689 3,645 (43) (1%) 15,769 14,968 14,958 (10) (0%)
Less Firm's Salaries On Cost 262 416 365 (51) (12%) 1,771 1,758 1,452 (306) (17%)
Less Corporate Salaries Incl On Cost 147 229 277 48 21% 528 915 812 (103) (11%)
Contribution Margin 2,870 3,288 2,783 (505) (15%) 12,280 11,689 12,437 750 6%
40% 43% 39% 40% 40% 42%
Less: Consolidated Overheads Cost 1,577 1,717 4,091 2,375 138% 6,671 7,000 9,287 2,287 33%
Consolidated Income 1,293 1,571 (1,308) (2,879) (183%) 5,609 4,688 3,150 (1,538) (33%)
Share of Profit from Associates 58 61 78 17 28% 207 234 181 (53) (22%)
FV Gain on Sale of Investment - - - - 0% - - - - 0%
FV Gain/Loss on Revaln Investment - - - - 0% - - 20 20 100%
Depreciation (68) (70) (69) 0 1% (265) (275) (262) 14 5%
Impairment - - - - 0% - - (2) (2) (100%)
Other - - - - 0% - - - - 0%
EBITA 1,283 1,563 (1,299) (2,862) (183%) 5,551 4,647 3,087 (1,559) (34%)
Profit from Operations before Tax 1,004 1,311 (1,517) (2,828) (216%) 4,412 3,654 2,163 (1,490) (41%)
CountPlus Limited
Consolidated Contribution Margin - $'000
Legend
360FA 360 Financial Advantage
CP1 Countplus One
KPEC Pacific East Coast
SBS Specialised Business Solutions
TFS Total Financial Solutions
CountPlus Limited
Consolidated Profit or Loss After Tax- $'000
Less: Consolidated Overheads Cost 1,577 1,717 4,091 2,375 138% 6,671 7,000 9,287 2,287 33%
Consolidated Income 1,293 1,571 (1,308) (2,879) 5,609 4,688 3,150 (1,538)
Share of Profit from Associates 58 61 78 17 28% 207 234 181 (53) (22%)
FV Gain on Sale of Investment - - - - - - - - - - -
FV Gain/Loss on Revaln Investment - - - - - - - 20 20 100%
Depreciation (68) (70) (69) 1 1% (265) (275) (262) 14 5%
Impairment - - - - - - - (2) (2) (100%)
Other - - - - - - - - - -
EBITA 1,283 1,563 (1,299) (2,862) (183%) 5,551 4,647 3,087 (1,559) (34%)
Less: Amortisation 189 189 189 - 0% 756 756 756 (0) (0%)
Less: Interest 90 63 28 34 55% 383 237 168 (69) (29%)
Net Operating Profit Before Tax 1,004 1,311 (1,517) (2,828) (217%) 4,412 3,654 2,163 (1,490) (41%)
Income Tax Expense (361) 422 422 - 0% (1,584) (1,083) (815) 267 25%
NCI Share of Profits (49) (57) (143) (86) (151%) (196) (167) (432) (265) (159%)
Profit Attributable to Equity Holders 595 1,676 (1,238) (2,914) (174%) 2,632 2,404 916 (1,488) (62%)
Note
Consolidated Overheads Include HO overheads
CountPlus Limited
Share of Associate Profit - $'000
Total Other Expense 340 344 367 24 7% 1,356 1,454 1,409 (45) (3%)
Operating profit 291 275 428 153 55% 1,023 1,051 1,151 100 9%
Non Operating Expenses/Income -
Non Operating Expenses/Income 21 18 11 (7) (39%) 75 75 (50) (125) (167%)
Income Tax 100 93 141 48 52% 366 357 429 72 20%
Net Profit/(Loss) 170 164 276 112 68% 582 619 772 153 25%
Share Of Associate Profit 55 53 89 36 68% 188 200 250 49 25%
CUP Adjustment
Amortisation 9 9 9 - 0% 36 36 36 - 0%
Other - - - - - -
Net Share of Associate Profit 46 44 80 36 82% 152 164 214 49 30%
Hunter Financial Income 236 297 189 (108) (36%) 1,000 1,189 761 (428) (36%)
40% Less: Salaries + On cost 128 138 115 (23) (16%) 483 561 510 (51) (9%)
Contribution Margin 108 160 74 (86) (54%) 517 628 251 (377) (60%)
46% 54% 39% 52% 53% 33%
Total Other Expense 33 71 49 (22) (31%) 207 273 177 (96) (35%)
Operating profit 75 89 25 (64) (72%) 310 355 74 (281) (79%)
Non Operating Expenses -
Non- operating expenses - - - - - -
Income Tax 23 24 8 (17) (69%) 94 101 75 (26) (26%)
Net Profit/(Loss) 52 65 18 (47) (73%) 216 254 (1) (255) (100%)
Share Of Associate Profit 21 26 7 (19) (73%) 86 102 (0) (102) (100%)
CUP Adjustment
Amortisation 9 9 9 - - 32 32 32 - 0%
Other - - - - - - 0%
Net Share of Associate Profit 12 17 (2) (19) (112%) 54 70 (32) (102) (147%)
Total Income 1,721 1,910 1,911 1 0% 6,983 7,532 6,975 (557) (7%)
Less: Salaries + On cost 982 1,132 1,042 (90) (8%) 4,086 4,399 4,165 (234) (5%)
Contribution Margin 739 779 869 91 12% 2,897 3,133 2,810 (323) (10%)
43% 41% 45% 41% 42% 40%
Total Other Expense 373 414 416 2 0% 1,563 1,727 1,586 (141) (8%)
Operating profit 366 364 453 89 24% 1,333 1,406 1,225 (181) (13%)
Non Operating Expenses
Amortisation & Other 18 18 18 - 0% 68 68 68 - 0%
Income Tax 156 117 149 32 27% 526 458 504 46 10%
Net Profit/(Loss) 192 229 287 57 25% 739 880 653 (227) (26%)
Share Of Associate Profit 58 61 78 17 28% 207 234 181 (53) (22%)
CUP Adjustment
Net Share of Associate Profit 58 61 78 17 28% 207 234 181 (53) (22%)
Consolidated Cash Flow Forecast November December January February March April May June July August September October Total
Opening cash position @ start of month 4,955,465 4,525,685 2,933,372 (1,043,865) 2,563,889 4,121,102 4,806,066 6,788,785 5,932,432 6,238,435 8,203,083 10,520,084 4,955,465
Projected Cash Receipts
Group's Revenue 8,356,182 7,133,536 6,195,724 8,296,726 8,448,349 7,182,960 8,972,336 8,188,062 6,755,405 9,097,919 8,974,703 8,710,781 96,312,684
Other Income - DEPs/Divestments 196,875 - 1,488,000 1,740,000 - - - - - - - - 3,424,875
Other Receipts Vendor Finance repayments - - 825,000 - - - - - - - - - 825,000
Income from Associates 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 900,000
Total Cash Receipts 8,628,057 7,208,536 8,583,724 10,111,726 8,523,349 7,257,960 9,047,336 8,263,062 6,830,405 9,172,919 9,049,703 8,785,781 101,462,559
Other Payments
Interest & Facility Fees (61,234) (61,234) (61,234) (61,234) (61,234) (61,234) (61,234) (61,234) (61,234) (61,234) (61,234) (61,234) (734,805)
Tax (Payment)/Refund (tax consol group) (170,000) (170,000) (170,000) (170,000) (170,000) (170,000) (170,000) (170,000) (170,000) (170,000) (170,000) (170,000) (2,040,000)
DEP firms tax (47,667) (47,667) (47,667) (47,667) (47,667) (47,667) (47,667) (47,667) (47,667) (47,667) (47,667) (47,667) (572,009)
Capital Gains Tax (Class Shares & CBC) - - (3,177,424) - - - - - - - (3,177,424)
SBS excess cash (901,470) - - - - - - - - - - - (901,470)
Total Other Payments (1,180,371) (278,901) (3,456,325) (278,901) (278,901) (278,901) (278,901) (278,901) (278,901) (278,901) (278,901) (278,901) (7,425,708)
Total Forecast Movement (429,780) (1,592,313) (3,977,238) 3,607,754 1,557,213 684,964 1,982,719 (856,353) 306,003 1,964,648 2,317,001 1,933,004 7,497,623
Closing Cash Balance* 4,525,685 2,933,372 (1,043,865) 2,563,889 4,121,102 4,806,066 6,788,785 5,932,432 6,238,435 8,203,083 10,520,084 12,453,088 12,453,088
* Includes Firms Cash less Minimum cash holding and restricted cash
Loan Facility 20,000,000 20,000,000 20,000,000 20,000,000 20,000,000 20,000,000 20,000,000 20,000,000 20,000,000 20,000,000 20,000,000 20,000,000 20,000,000
Available Funds 20,000,000 20,000,000 18,956,135 20,000,000 20,000,000 20,000,000 20,000,000 20,000,000 20,000,000 20,000,000 20,000,000 20,000,000 20,000,000