IISCAL LAk

INCCML S1A1LMLN1 VALUL MLANING

1oLal neL 8evenue lncome earned from selllng producL and servlces
CCCS CosL of producLs sold
Cross roflL 8evenue C8 Sales CosL of Sales
L8l1 (CperaLlng lncome)
L8l1uA (L8l1 + uA from below)
lnLeresL Lxpense (Cross lf avallable)
neL lncome (ConLlnulng CperaLlon)
8ALANCL SnLL1
Cash
AccounL 8ecelvable (A/8)
lnvenLory
CurrenL AsseLs
1oLal AsseLs
AccounL ayable (A/)
CurrenL LlablllLles
1oLal uebL
LqulLy
CASn ILCW S1A1LMLN1
uepreclaLlon ArmorLlzaLlon (uA)
CaplLal LxpendlLure (CapLx)
u
LIUIDI1 kA1IC VALUL MLANING ICkMULA
CurrenL 8aLlo
Measures ablllLy Lo pay shorLLerm
obllgaLlons Plgher More Llquld CurrenL AsseL / CurrenL LlablllLles
uays lnvenLory CuLsLandlng
Measures how many days lL Lakes Lo converL
lnvenLory Lo sales (lnvenLory x 363)/CCCS
uays 8ecelvable CuLsLandlng
Measures how many days a flrm able Lo
collecL cash from sales (A/8) x (363/Sales)
uays ayable CuLsLandlng (use CCCS)
Measure how many days a flrm Lakes Lo pay
credlLor (A/) x (363/CCCS)
Cash Converslon Cycle
Measure how qulckly a company can
converL producLs Lo cash Lhrough sales
shorLer cycle beLLer cash managemenL
uays of lnvenLory CuLsLandlng + uays
8ecelvable CuLsLandlng uays
ayable CuLsLandlng
kecommendat|on
kCII1A8ILI1 kA1IC VALUL MLANING ICkMULA
Cross roflL Margln
L8l1uA Margln
L8l1 Margln
roflL Margln
kecommendat|on
ASSL1 MANAGLMLN1 kA1IC VALUL MLANING ICkMULA
AsseL 1urnover
8CL (Age)
8CA (Age)
8CC (Age)
kecommendat|on
CkLDI1 kA1IC VALUL MLANING ICkMULA
L8l1uA Coverage
1lmes lnLeresL Larned (1lL)
uebL / L8l1uA
neL uebL / L8l1uA
uebL/AsseLs
uebL / LqulLy (Age)
uebL / 1oLal CaplLallzaLlon (Age)
Future Value
Future value (FV) tells you the value in the future of money deposited in a bank account
and left in the account to draw interest
Annuity Series of equal periodic payments
Regular Annuity Annuity with payments at the end of each period
Annuity Due Annuity with payments at the beginning of each period
Present Value Value today of a payment (or payments) that will be made in the future.
PG20
PV(1+i)^n
FV(RATE,N,-PMT),,0)
FV(RATE,N,-PMT),,1)
lu1u8L vALuL
lnlLlal ueposlL 100000
lnLeresL 8aLe 6
number of ?ears n 20
ear IV
0 100000
1 106000
2 112360
3 1191016
4 126247696
3 133822338
6 141831911
7 130363026
8 139384807
9 168947896
10 17908477
11 189829836
12 201219647
13 213292826
14 226090396
13 239633819
16 234033168
17 269277279
18 283433913
19 30233993
20 320713347
lu1u8L vALuL Wl1P AnnuAL uLCSl1S 6
Make 10 annual deposlLs of $100 wlLh Lhe flrsL deposlL made ln year 0 (Loday) and each succeedlng deposlL made aL Lhe end of years 129
(Cood for savlng for fuLure calculaLlons)
lnLeresL 8aLe 6
8eg|nn|ng of ear
?ear AccounL ueposlL lnLeresL 1oLal ln
8alance 8egln Larned accL end
8egln ?ear ?ear uurlng ?r of year
1 0 100 6 106
2 106 100 1236 21836
3 21836 100 191016 3374616
4 3374616 100 262477 4637093
3 463709296 100 3382236 3973319
6 397331834 100 4183191 7393838
7 739383763 100 3036303 8897468
8 889746791 100 3938481 1049132
9 10491316 100 689479 1218079
10 121807949 100 7908477 1397164
Lxcels lv luncLlon 5139716 FVratenperpmt5;950
1ype 0 Lnd perlod
1ype 1 8eglnnlng erlod
nd of ear
?ear AccounL ueposlL lnLeresL 1oLal ln
8alance Lnd Larned accL end
8egln ?ear ?ear uurlng ?r of year
1 0 100 0 100
2 100 100 6 206
3 206 100 1236 31836
4 31836 100 191016 4374616
3 4374616 100 262477 3637093
6 363709296 100 3382236 6973319
7 697331834 100 4183191 8393838
8 839383763 100 3036303 9897468
9 989746791 100 3938481 1149132
10 11491316 100 689479 1318079
Lxcels lv luncLlon $131808
0
30000
100000
130000
200000
230000
300000
330000
0 1 2 3 4 3 6 7 8 9 10 11 12 13 14 13 16 17 18 19 2
Iuture Va|ue
lu1u8L vALuL
AnLlclpaLe $100 ln 3 years from uncle Slmon Suppose bank pays 6 lnLeresL
Pow muh ls Lhe anLlclpaLed fuLure paymenL worLh Loday?
x 100
n 3
r 6
r ls also called dlscounLed raLe
396 a|so ca||ed the d|scounted]present va|ue
D|scount kate resent
Va|ue
0 100
1 970390148
2 942322333
3 913141639
4 888996339
3 863837399
6 839619283

A8SCLU1L kLILkLNCL CLLLS I4 '7,9035075295;950
A1 nelLher Lhe column nor Lhe llne ls frozen 1ype 0 Lnd perlod
$A1 1he column ls frozen buL noL Lhe llne 1ype 1 8eglnnlng erlod
A$1 1he llne ls frozen buL noL Lhe column
$A$1 1he llne and Lhe column are frozen
SUM Iunct|ons
AVLkAGL Iormu|as
1 4 SuM(8383) Input
2 10 SuM(8386)
3 23 AvL8ACL(8386)
4 AU1CSUM lormula 1ab luncLlon Llbrary Croup AuLosum
3 MIN Mlnlmum value ln cell range
6 MAk Maxlmum value ln cell range
Average 33 MLDIAN Medlan value aL ascendlng order
SuM 243 MCDL ulsplay lowesL value (lf Lled) of a mosL frequenLly appeared number
CCUN1 CounL Lhe number of cells ln range LhaL conLalns number
CCUN1A CounL Lhe number of cells ln range LhaL conLaln any number of daLa excepL blan
CCUN18LANk CounL Lhe number of cells LhaL are blank
II Loglcal LesLlng
200 300 0 ll(813C1310)
300 200 1
SUMII
?ear ulvlslon Sales 1310 SuMll(819828nC81PC19C28) Sum for all sales from norLh
2001 LAS1 300 3230 SuMll(C19C28300C19C28) Sum for all sales above 300
2001 LAS1 400
nC81P 300 CCUN1II
nC81P 600 3 CCun1ll(C19C28300)
2003 LAS1 340
WLS1 320 AVLkAGLII
WLS1 790 693 AvL8ACLll(C19C28600C19C28)
nC81P 210 SUMII MulLlple condlLlons
2004 LAS1 110 700 SuMllS(C19C28A19A282001819828LAS1) Sum for all sales on 2001 from LAS1 dlvlslon
SCu1P 90
Status 8ar Look aL boLLom rlghL of Lxcel wlndow wlLh 2 number cells creaLes
kCUND
12873 111 1161 1288 8Cunu(A312) 8ound Lo 2 declmal place
10 8Cunu(A311) 8ound Lo Lhe nearesL value of 10 1 because one dlglL Lo Lhe lefL of declmal
1170 8Cunuu(C311) 8ound up on Lhe flrsL dlglL on Lhe rlghL (sLarLlng from lefL declmal
1200 8Cunuu(C312) 8ound up on Lhe second dlglL on Lhe rlghL (sLarLlng from lefL declmal
Under formu|as tab Def|ne Name SelecL a group of cells and name Lhe group (ueflne C19C28 as Sales)
Create from Se|ect|on SelecL dlvlslon column and sales column LogeLher Lo creaLe 2 separaLe arrays ul
366 AvL8ACL(SALLS)
Dyman|c Name kange
WhaL lf l added a new daLa Lo A29? We need dynamlc name range LhaL recognlze new daLa
use Lhe same deflne name and under refer Lo key ln Lhe followlng formula
CIISL1(Sheet1!5C51900CCUN1A(Sheet1!5C5C11) $C$C 8efer Lo whole column of C
1hls effecLlvely make a reference cell range by counLlng Lhe number of cells LhaL conLaln daLa
Powever lL falls when you leave a blank row beLween Lhe daLa
Name Manager ConLrol cenLre for name ranges
Under Data tab Sub1ota|
CrlLerla no blank rows have headers ascendlng
ln AcLlon
?ear CuarLer 8evenue
2008 1 100
2008 2 200
2008 1ota| 300 Lxample of SubLoLal
2009 1 200 noLlce Lhe collapse buLLon on Lhe lefL of Lhe sheeL
2009 2 380 SelecL u32 and see Lhe flrsL argumenL 9 means sum
2009 1ota| 380
2010 1 120 SelecL SubLoLal agaln and you can also arrange based on quarLer
2010 2 210
2010 1ota| 330 SU81C1AL(109DS0DS8) 1h|s sum on|y v|s|b|e ce||s Great when co||ap
Grand 1ota| 1210
Under Data tab Group|ng and Ungroup|ng
?ear CuarLer 8evenue
2008 1 100
2008 2 200
2008 3 300 WhaL lf l wanL Lo hlde quarLer 2 and 3?
2008 4 400 SelecL group under daLa and group row whlle selecLlng cells 866 and 867
2008 1ota| 1000 noLlce SubLoLal 109 Lrlck
2009 1 200 now you can collapse lL
2009 2 400
2009 3 300
2009 4 340
2009 1ota| 1240
Grand 1ota| 2240
Under nome tab Iormat as 1ab|e
ear uarter Month Sa|es 1o creaLe a new Lable row
2008 1 1 1 !usL selecL Lhe lasL cell of Lhe Lable and press Lab
2008 1 2 2
2009 2 3 3 ?ou can fllLer Lhe daLa uslng Lhe down arrow buLLon
2009 2 4 4
1ota| 10 under ueslgn 1oLal 8ow
?ou canL creaLe subLoLal ln Lable buL can group and ungroup
Convert to range ConverL Lable back Lo normal cells (SelecL any cell ln Lhe Lable)
ear uarter Month Sa|es We can refer Lo an elemenL ln Lhe Lable
2008 1 1 2 name Lhe Lable as SalesuaLa under Lable Lools
2008 2 2 3 2013 SuM(SalesuaLa#1hls 8ow) l am summlng Lhls row
2008 3 3 6
2008 4 4 7
V|ookup Look up verLlcally
n|ookup Look up horlzonLally
arts Code art Name r|ce LkAC1 MA1Cn
001 lug 232 arLs Code 003 lnpuL
002 Screw 322 arL name laLe vLCCku(l102arLsuaLa2lALSL) 2 Lo lndlcaLe column 2
003 laLe 444 laLe vLCCku(l102A102C1032lALSL) lalse Lo lndlcaLe LxAC1
004 8oLor 334
AkCkIMA1L MA1Cn WonL glve error even Lhe daLa noL found
uant|ty D|scount
1 0 uant|ty 30000 lnpuL
10 3 D|scount 1000 vLCCku(l109ulscounLuaLa218uL)
100 10
Under Data 1ab Irom 1ext lmporL non excel daLa flle lnLo excel
Under Data 1ab Connect|on updaLe daLa on excel lmporLed from exLernal daLa source flle
CurLls 1600 nW WashlngLon kCLk 8emove all unwanLed characLers
CurLls 1600 nw Washln8CL8(18lM(CLLAn(A117)))
Under Data 1ab Data Va||dat|on ueclde whaL Lype of daLa can be creaLed
Customer Number
Lry lnpuL Also use error alerL
lug lease selecL a value Can a|so create a LIS1 (Choose llsL from daLa valldaLlon)
LIS1
lug
Lnglne
Under Lxce| Cpt|on Iormu|as Lrror Check|ng ku|es
Under Iormu|a 1ab Lrror Check|ng 1ab 1o qulckly check Lhrough errors
Under Iormu|a 1ab 1race recedents]Dependents Check Lhe value of Lhe cells depends on whlch cells
23 36
13
Under Iormu|a 1ab Lva|uate Iormu|a lf you have an error calculaLlon can flnd whaL error sLep by sLep Lhrough calcula
Under Iormu|a 1ab Watch W|ndow MonlLor Lhe value of a cell ln a separaLe wlndow
Under Data 1ab What |f ana|ys|s Scenar|o Manager
A 2 Scenar|o Manager Cood lf you wanL Lo LesL dlfferenL value aL once buL you can only go b
8 3 Lxample Low lnLeresL Scenarlo vS Plgh lnLeresL Scenarlo
C 4
1ota| 9 Scenar|o Summary
Scenar|o Summary
CurrenL values A181 A2b2
CreaLed by
vlncenLChan
on 6/10/2010
CreaLed by
vlncenLChan
on 6/10/2010
Chang|ng Ce||s
585142 2 1 2
585143 3 1 2
kesu|t Ce||s
58514S 9 6 8
noLes CurrenL values column represenLs values of changlng cells aL
Llme Scenarlo Summary 8eporL was creaLed Changlng cells for each
scenarlo are hlghllghLed ln gray
Under Data 1ab What |f ana|ys|s Data 1ab|e
lor one lnpuL
Loan arameters ayments
uown aymenL none $12861343
lnLeresL 8aLe 623 373
1erm 13 6
Loan AmounL $13000000 623
630
Loan arameters ayments
uown aymenL none $12861343
lnLeresL 8aLe 623 373 12861343
1erm 13 6 12861343
Loan AmounL $13000000 623 12861343
630 12861343
Under Data 1ab What |f ana|ys|s Goa| Seek
Month|y Loan ayments
Loan Amount 13000000 $
1erm 10
Interest kate 373
ayment $16430422
1arget ayment 12S00000 5