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    INCOME STATEMENT a year N. EXAMPLE CORRECTION

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    joechakzzz007

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    INCOME STATEMENT a year N. EXAMPLE CORRECTION

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    joechakzzz007
    4 views10 pages

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    Download as xlsx, pdf, or txt
    4 views10 pages

    INCOME STATEMENT a year N. EXAMPLE CORRECTION

    Uploaded by

    joechakzzz007

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
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    cie = company

    INCOME STATEMENT

    OPERATING RESULT
    sales of goods( turnover of goods )
    sales of manufacturing ( turnover of finished
    products )
    OPERATING INCOME = total turnover

    Purchase of goods
    Purchase of raw materials
    charge in goods inventory
    Change in raw material materials inventory
    Personnel expenses ( salaries & charges )
    Other external costs ( temporary workers )
    Warehouse rent
    Utilities ( Gas,water, & electricity )
    Transportation expenses ( travels,
    restaurants, hotels )
    Various supply
    Maintenance & repairs
    General management expenses
    Depreciation expenses
    TOTAL OPERATING EXPENSES

    OPERATING RESULT
    8-2 FINANCIAL RESULT

    FINANCIAL INCOME
    FINANCIAL CHARGES

    FINANCIAL RESULT

    CURRENT RESUT BEFORE TAX= OPERATING


    RESULT + FINANCIAL RESULT

    EXCEPTIONNAL RESULT

    EXCEPTIONNAL INCOME
    EXCEPTIONNAL CHARGES

    EXCEPTIONNAL RESULT

    CURRENT RESULT BEFORE TAX


    EXCEPTIONNAL RESULT
    INCOME TAX 28% (3609000+10000)
    NET RESULT
    Variarion of the Turnover of Manufacturing

    Turnover of Manufacturing
    Turnover of Manufacturing increase 9.16%

    Added Value
    A measure the economic weight of the Company

    Added Value
    Commercial Margin
    Turnover of manufacturing
    Purchase of goods
    Purchase of raw materials
    charge in goods inventory
    Change in raw material materials inventory

    Warehouse rent
    Utilities ( Gas,water, & electricity )
    Transportation expenses ( travels,
    restaurants, hotels )
    Various supply
    Maintenance & repairs
    General management expenses

    Economic Profitability Rate = EBITDA / TURNOVER %


    OPERATING RESULT
    OPERATING RESULT RATE

    CURRENT RESULT BEFORE TAX

    EXCEPTIONAL RESULT
    NO EXCEPTIONAL RESULT FOR THE YEAR N1
    FOR YEAR N EXCEPTIONAL RESULT IS A PROFIT IN LINK WITH THE TANGIBLE ASSET SELLS BY CIE
    SALE PRICE OF THE ASSET SOLD
    ACCOUNTING VALUE OF THE ASSET SOLD
    VALUE FOR INVESTMENT SOLD

    NET RESULT
    NET RESULT RATE

    TURNOVER
    VARIATION OF TURNOVER

    CASH FLOW

    NET RESULT
    DEPRECIATION & AMORTISATION +
    WRITE BACK DEPRECIATION -
    ACCOUNTING VALUE OF THE ASSET SOLD (EXCEPTIONAL CHARGES) +
    SALES PRICE OF THE ASSEET SOLD -

    CASH FLOW

    IN GENERAL BANK ACCEPT A DEBT CAPACITY OF 2 OR 3X CASH FLOW


    YEAR 2 Year 1

    3,000,000 2,800,000
    30,564,000 28,000,000
    33,564,000 30,800,000

    1,737,000 1,600,000
    13,348,000 12,000,000
    (45,000) 23,000
    658,000 500,000
    8,000,000 7,000,000
    1,000,000 900,000

    100,000 90,000
    20,000 18,000
    10,000 8,000
    4,034,000 3,800,000
    35,000 29,000
    11,000 100,000
    1,000,000 800,000
    29,908,000 26,868,000

    ### 3,932,000
    30,000 70,000
    77,000 39,000

    (47,000) 31,000

    3,609,000 3,963,000

    30,000
    20,000

    10,000

    3,609,000 3,963,000
    10,000 -
    1,013,320 1,109,640
    2,605,680 2,853,360
    30564000 28000000 9.16%

    13656000 12332000
    1308000 1177000
    30564000 2800000
    1,737,000 1,600,000
    13,348,000 12,000,000
    (45,000) 23,000
    658,000 500,000

    100,000 90,000
    20,000 18,000
    10,000 8,000
    4,034,000 3,800,000
    35,000 29,000
    11,000 100,000

    4656000/B7 4732000/C7
    3,656,000 3932000
    11 13

    3,609,000 3,963,000

    11 13

    ASSET SELLS BY CIE


    30,000
    20,000
    10,000

    2,605,680 2,853,360
    7.76 9.26

    33,564,000 30,800,000
    8.974

    2,605,680 2853360
    1,000,000 800000

    20,000
    (30,000)

    3,595,680 3,653,360
    Commercial Margin
    sales of goods( turnover of
    goods )
    Purchase of goods

    Commercial margin rate = Commercial Margin / Sales of good * 100

    The turnover is going up 7.14%

    cost of good increase 4.25%

    the commercial margin increase to 44%

    Added Value
    1,308,000 1,177,000 -11.13%
    3,000,000 2,800,000 -7.14%
    1,737,000 1,600,000 -8.56%

    Sales of good * 100

    12,701,000

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