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1 Corporate Finance histute. All rights reserved FINANCIAL STATEMENTS Balance Sheet Check Historical Results Forecast Period 2013 2014 2015 2016 2017 2018 2019 2020 2021

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1 Corporate Finance histute. All rights reserved FINANCIAL STATEMENTS Balance Sheet Check Historical Results Forecast Period 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 Live Case 1 Share Price $34.85 3 6 Assumptions 0.0% 350% 10.0% 42,0% 17.0% 15,000 10.0% 36.0% 17.0% 15,000 100% 470% 17.0% 15,000 35.0% 10.0% 28.0% 18 90 100% 50.0% 17.0% 15,000 35.0% 10.0% 28.0% 8 Case 1 9 Revenue Growth Change) 10 Cost of Goods Sold (% of Revenue) 11 Salaries and Benefits (% of Revenue) 12 Rent and Overhead (5000s 13 Depreciation & Amortization of PP&E) 14 Interest (% of Debt 15 Tax Rate (% of Earnings Before Tax) 16 Accounts Receivable (Days) 17 Inventory Days) 18 Accounts Payable (Days) 19 Capital Expenditures (9000's) 36.0% 15,000 350% 28.0% 10.0% 28.0% 80 100 100 100 15,000 15,000 15000 15000 15,000 The formula contained in the yellow highlighted cell (139) is = , 19,124). This formula can be copied over to the entire live scenario section without any manual modification. (Hint: do not forget to use absolute references.) 15,000 15,000 19 Capital Expenditures (5000's 20 Debt Issuance Repayment (8000's) 21 Equity Issued Repaid (9000's 15,000 . 15,000 . 15,000 (20,000) 5.0% 37.0% 45% 37.0% 18.0% 10,000 3.0% 35.0% 18.0% 10,000 40.0% 10,000 40.0% 40.0% 50% 23 Case 2 24 Revenue Growth (% Change 25 Cost of Goods Sold % of Revenue) 26 Salaries and Benefits (% of Revenue 27 Rent and Overhead (5000s) 28 Depreciation & Amortization of PP&E) 29 Interest (% of Debt) 30 Tax Rate(% of Earrings Before Tax) 31 Accounts Receivable (Days) 32 Inventory (Days) 33 Accounts Payable (Days) 34 Capital Expenditures (9000's) 35 Debt Issuance Repayment (9000's) 36 Equity Issued Repaid (8000's) 40% 360% 18.0% 10,000 40.0% 50% 28.0% 18 13 3.5% 36.0% 18.0% 10,000 40.0% 5.0% 28.0% 18 13 509 18 18 13 28.0% 18. 13. 20,000 20,000 20,000 20,000 20,000 (20.000) 38 Live Case 39 Revenue Growth (% Change 40 Cost of Goods Sold (% of Revenue) 100% 42,0% 100% 47.0% 100% 0.0% 10.0% 36.0% 0.0% 35.0%

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