Line

Calculation

Year 2

Year 1

% Change

Year 2
$7,970.50
$5,595.50
$2,375.00
$1,905.70
$469.30
$47.10
$516.40
$25.50
$2.90
$22.60
$493.80
$83.50
$410.30
$0.00
$410.30

Year 1
$7,028.50
$4,910.90
$2,117.60
$1,693.90
$423.70
$35.20
$458.90
$24.30
$3.20
$21.10
$437.80
$75.00
$362.80
$0.00
$362.80

% Change
13.4%
13.9%
12.2%
12.5%
10.8%
33.8%
12.5%
4.9%
-9.4%
7.1%
12.8%
11.3%
13.1%
#DIV/0!
13.1%

Year 2

Year 1

% Change

Income Statement
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O

A-B
C-D
E-F

H-I
G-J
K-L
M-N

Turnover
Cost of Sales
Gross Profit
Operating Expenses
Operating Profit Before other Expenses
Other Items
Operating Profit (PBIT)
Interest Payable
Interest Receivable
Net Interest Payable
Profit Before Tax
Tax
Profit After Tax
Attributable to Minorities
Profit Attributable to Equity Holders

Balance Sheet
Assets
Non -Current Assets

Total Non Current Assets

$0.00
$0.00
$0.00
$0.00
$1,598.40 $1,316.90
$1,598.40 $1,316.90

#DIV/0!
#DIV/0!
21.4%
21.4%

Q
R
S
T
U

Sum Q:T

Current Assets
Inventory
Trade Receivables
Cash
Other Current Assets
Total Current Assets

$816.30 $709.90
$50.70
$36.40
$681.60 $532.80
$110.60 $209.90
$1,659.20 $1,489.00

15.0%
39.3%
27.9%
-47.3%
11.4%

P+U

Total Assets

$3,257.60 $2,805.90

16.1%

Liabilities
W
X
Y

W+X

Non-Current Liabilities
Long Term Debt
Other Long Term Liabilities
Total Long Term Liabilities

$337.90
$120.50
$458.40

$365.40
$107.20
$472.60

-7.5%
12.4%
-3.0%

Current Liabilities
Short Term Debt

$120.50

$133.80

-9.9%

AA
AB
AC

Trade Payables
Other
Sum Z:AB Total Current Liabilities

$1,296.80 $1,110.90
$647.90 $560.80
$2,065.20 $1,805.50

16.7%
15.5%
14.4%

AD

Y + AC

Total Liabilities

$2,523.60 $2,278.10

10.8%

AE
AF
AG

V-AD

Total Equity

$734.00
$75.00
$659.20

Share Capital
Reserves

$527.80
$74.90
$452.90

39.1%
0.1%
45.6%

Year 2
Year 1
$743.10 $548.10
$263.00 $262.20
$1,349.80 $1,347.30
$30.50
$27.00
$18.00
$16.00
$167.30 $143.40
$458.40 $499.20

% Change
35.6%
0.3%
0.2%
13.0%
12.5%
16.7%
-8.2%

Other Data
AH
AI
AJ
AK
AL
AM
AN

W+Z

Net Cash Flow from Operating Activities

Capital Expenditures
No. Of Shares
Published eps
Dividends
Depreciation & Amortisation
Total Debt

(enter negative if loss)

Line

Calculation

Year 2

Year 1

AO
AP
AQ
AR
AS

C/A
D/A
E/A
G/A
A/(V-AC)

Performance Ratios
Gross Margin
Expenses/Sales
Net Margin (Sales Margin)
Net Margin (Sales Margin)
Asset Turnover

AT

E/(V-AC)

Return on Capital Employed

39.36%

42.35% based on Operating Profit (before other Exp

AU
AV

G/(V-AC)
M/AE

Return on Capital Employed

Return on Equity

43.31%
55.90%

45.87% based on PBIT

68.74% based on Profit After Tax

AW
AX
AY

Qx365/B
Rx365/A
AAx365/B

Working Capital Ratios

Inventory Days
Debtor Days
Creditor Days

AZ
BA
BB
BC
BD

U/AC
(U-Q)/AC
G/J
G/H
(W+Z)/AE

Liquidity & Solvency Ratios

Current Ratio
Acid Test
Interest Cover
Interest Cover
Gearing

29.80%
23.91%
5.89%
6.48%
6.68

30.13%
24.10%
6.03% based on Operating Profit (before other Exp
6.53% based on PBIT
7.03

53.2
2.3
84.6

0.80
0.41
22.85
20.25
0.62

52.8
1.9
82.6

0.82
0.43
21.75 based on net interest
18.88 based on interest payable
0.95

Operating Profit (before other Expenses)

Operating Profit (before other Expenses)

rofit After Tax

nterest payable