$1.$ Gather relevant financial data for the selected company.

Use financial management principles to monitor the start$-$up's

financial performance and ensure that the marketing initiatives are

financially sustainable. This may involve developing a cash

budget.

$2.$ Conduct a financial analysis: Students will perform a thorough

financial analysis of the company. This analysis should include:

Ratio Analysis: Calculate and interpret key financial ratios such as

profitability ratios, liquidity ratios, leverage ratios, and efficiency

ratio.

FINANCIAL DATA FOR FIRST FOR GRADUATES SOUTH AFRICA

$\backslash$table$[[$FIRST FOR GRADUATES SOUTH AFRICA$],[$FINANCIAL STATEMENT AS AT $28$ FEBRUARY $2023],[,$Debit $($R$),$Credit$(($R$)],[$Balance Sheet accounts section$],[$Capital$,,2520000],[$Drawings$,160000,],[$Land and Buildings,$1800000,],[$Vehicles at cost$,1360000,],[$Equipment Cost,$1000000,],[\backslash$table$[[$Accumulated depreciation on$],[$vehicles$]],,760000],[\backslash$table$[[\backslash$table$[[$Accumulated depreciation$],[$equipment$]]]],,320000],[$Fixed deposit: Rio Bank $(10\%$ p$.$a$.),300000,],[$Trading inventory,$230000,],[$Debtors control,$260000,],[$Provision for bad debts,,$16000],[$Bank$,134000,],[$Cash float,$12000,],[$Creditors control,,$220000],[$Mortgage loan: Rio Bank $(12\%$ p$.$a$.),,640000],[$Nominal accounts section$],[$Sales$,3000000,],[$Cost of Sales,$960000,],[$Sales Return,$20000,],[$Salaries and wages,$838000,],[$Bad debts,$24000,]]$

$3$

$\backslash$table$[[$Stationery$,40000,],[$Rates and taxes,$116000,],[$Motor Expenses,$180000,],[$Repairs to building,$34000,],[$Telephone$,76000,],[$Electricity and water,$92000,],[$Bank Charges,$16000,],[$Insurance$,40000,],[$Interest on Mortgage Loan,$66000,],[$Interest on fixed deposit,,$12000],[$Rent Income,,$270000],[$TOTAL$,7758000,]]$

$2\mathrm{.}1$ ADJUSTMENTS AND ADDITIONAL INFORMATION

$($a$)$ Stocktaking on $28$ February $2023$ revealed the following inventories:

i$.$ Trading inventory R $220000$

ii$.$ Stationery R$4000$

$($b$)$ The telephone account for February $2023,$ R$6000,$ was due to be paid on $01$ March $2023.$

$($c$)$ A debtor who was declared insolvent paid R$900$ which represented $30\%$ of her debt. The balance of her account must now be written off.

$($d$)$ The provision for bad debts must be decreased to R$14000.$

$($e$)$ Rent has been received up to $31$ March $2023.$ Note: The rental was increased by R$2000$ per month with effect from $01$ November $2022.$

$($f$)$ The insurance total includes an annual premium of R$15000$ that was paid for the period $01$ June $2022$ to $31$ May $2023.$

$($g$)$ Outstanding interest on the mortgage loan for February $2023.$

$($h$)$ Outstanding interest on fixed deposit. The investment in fixed deposit was made on $01$ September $2022$

$($i$)$ A payment for the annual service of a motor vehicle was not recorded, R$5000.$

$($j$)$ Depreciation :

i$.$ On equipment at $10\%$ p$.$a$.$ on cost$.$

ii$.$ On vehicles at $20\%$ p$.$a$.$ using the diminishing balance method. Note: A vehicle with a cost price of R$360000$ was purchased on $01$ December $2022.$ The purchase has been recorded.