1.Analyze the finantial statements from the reporting perspective. Is there anything unusual or incorrect? Are you missing any key pieces of information or unexpected balances?

2. Assuming the statements are correct, propose at least three KPIs to evaluate the financial performance of the company, calculate the chosen KPIs and comment on the result.

Balance Sheet End of Dec 2021 Amount SFr.29,081,822.40 SFr.2,628,931.27 SFr.78,945.51 SFr.78,945.51 SFr.332,714.84 SFr. 1,287,626.69 SFr.1,620,341.53 SFr.33,410,040.70 SFr.244,109.28 SFr.807,530.54 SFr.902,639.61 -SFr. 106,742.92 -SFr.326,459.10 -SFr.224,464.51 -SFr.657,666.53 SFr.1,296,612.90 SFr.663,861.80 SFr.663,861.80 Financial Roy Current Assets Bank Total Bank Accounts Receivable Total Accounts Receivable Unbilled Receivable 1301 - Accrued revenue (Google Adsense Revenue). Total Unbilled Receivable Other Current Asset 1191 - Rent deposit 1300 - Prepaid expenses Total Other Current Asset Total Current Assets Fixed Assets 1510 - Office furniture and equipment 1520 - IT hardware 1530 - New Office furniture, equipment and construction 1590 - Acc. Depreciation 1591 - Acc. Depreciation - Office Furniture and equipment 1592 - Acc. Depreciation - IT Hardware 1593 -Acc. Depreciation - New office furniture, equip. and con. Total - 1590 - Acc. Depreciation Total Fixed Assets Current Liabilities Accounts Payable 2000 - Accounts Payable Total Accounts Payable Credit Card 2213 - Credit Card Payable 9011 CHF Total Credit Card Other Current Liability 2200.2-EU VAT Due (sales) 2200.4 - GB VAT Due (Sales) 2201 - CH VAT according to VAT report 2208 - Accrued income taxes 2270 - Payables OASI contribution CH 2271 - Payables pension fund 2273 - Payables accident insurance 2274 - Payables sickness insurance 2279 - Payables withholding tax CH 2300 - Accrued expenses 2301 - Next year's revenues collected 2371 - Provisions profit sharing 2391 - Other short-term provisions Total Other Current Liability Total Liabilities Current Assets Less Current Liabilities Total Assets Less Current Liabilities Total Assets Less Total Liabilities Capital and Reserves Capital and Reserves 2800 - Share capital, rights, foundation capital 2950 - Legal reserve from profit 2970 - Profit / Loss carried forward Total - Capital and Reserves Retained Earnings Net Income Total Capital and Reserves - SFr.328.18 SFr.328.18 SFr. 442,080.68 SFr.140,553.12 SFr. 195,871.31 SFr.5,454,714.52 -SFr. 12,629.01 SFr.3,074.95 SFr.35,041.30 SFr.32,577.66 SFr. 1,386,931.13 SFr.334,084.32 SFr.9,318,098.02 SFr. 178,393.64 9 SFr. 18,064,363.47 SFr. 15,345,677.24 SFr.16,642,290.14 SFr.16,642,290.14 SFr.0.00 SFr.172,345.58 SFr.86,172.00 SFr.910,174.38 SFr.1,168,691.96 SFr.0.00 SFr. 15,640,051.80 SFr. 16,808,743.76 Amount SFr.1,023,346.83 SFr.46,328,704.89 SFr.47,352,051.72 SFr.856,299.32 SFr.840,737.32 SFr.1,109,588.68 SFr.39,935.67 SFr. 11,605.25 SFr.2,858,166.24 SFr.44,493,885.48 Financial Roy Sales 3400 - Advertising Revenue 3401 - Other Revenue Total - Sales Purchases 3690 - PayPal Fees 3691 - Stripe Fees 3692 - Braintree Fees 3693 - Amex Fees 3694 - Union Pay Fees Total - Purchases Gross Profit Overheads 5000 - Salaries 5002 - Profit sharing 5680 - HR & recruiting expenses 5700 - Old age and unemployment insurance (AHV, ALV) 5710 - Family equalization fund 5720 - Occupational benefit plan 5740 - Sickness Insurance 5800 - Other personnel expenses 5820 - Employee & Entertainment expenses effective 5830 - Travel expenses effective 5901 - Temporary employees 6000 - Rental office, co-working space) 6100 - Maintenance, repair and replacement of tangible assets 6300 - Property and liability insurance 6360 - Charges and fees 6400 - Electricity and disposal 6500 - Stationery and office materials 6510 - Communication expenses, phone, internet 6513 - Postage / Mail Solutions 6521 - Donations 6530 - Accounting and legal expenses 6560 - Hardware Expenses 6570 - Marketing & Analytics Tools 6571 - Server Infrastructure (Hosting) 6572 - Services development (R&D) 6573 - Productivity tools 6574 - Support tools 6575 - Translation 6576 - Licences Costs 6577 - Services Operating 6578 - Consulting Product & external development 6600 - Advertising 6630 - Representation expenses 6680 - Marketing Consulting 8900 - Direct taxes Total - Overheads Operating Profit Other Income 6950 - Interest received 6999 - Foreign currency profit Total - Other Income Other Expenses 6701 - Bad Debt Expense 6900 - Interest paid 6910 - Bank fees 6949 - Foreign currency loss 7010 - Non-operating costs Rounding Gain/Loss Total - Other Expenses Net Profit/(Loss) SFr. 12,726,007.28 SFr.1,259,987.43 SFr.932,763.07 SFr.791,454.13 SFr. 172,132.10 SFr.289,074.59 SFr.43,088.58 SFr. 45,625.12 SFr.628,973.68 SFr.67,343.59 SFr. 141,040.00 SFr.520,972.81 SFr.20,926.21 SFr.13,991.48 SFr.66.48 SFr. 15,075.85 SFr.14,409.66 SFr.42,363.72 SFr.1,670.19 SFr. 1,624.73 SFr.689,168.00 SFr.90,583.83 SFr.335,578.60 SFr.1,737,848.73 SFr. 164,551.06 SFr. 140,785.08 SFr.30,520.61 SFr.344,540.34 SFr.610,841.76 SFr.215,806.47 SFr.424,107.74 SFr.263,738.01 SFr.4, 122.13 SFr. 104,122.56 SFr.3,893,689.73 SFr.26,778,595.34 SFr. 17,715,290.14 SFr.5,575.83 SFr.1,663,088.23 SFr.1,668,664.05 SFr.479.91 -SFr.8,185.39 -SFr.7,127.80 -SFr.2,091,511.23 -SFr.41.26 SFr. 0.19 -SFr.2,107,345.79 SFr.17,276,608.40 Balance Sheet End of Dec 2021 Amount SFr.29,081,822.40 SFr.2,628,931.27 SFr.78,945.51 SFr.78,945.51 SFr.332,714.84 SFr. 1,287,626.69 SFr.1,620,341.53 SFr.33,410,040.70 SFr.244,109.28 SFr.807,530.54 SFr.902,639.61 -SFr. 106,742.92 -SFr.326,459.10 -SFr.224,464.51 -SFr.657,666.53 SFr.1,296,612.90 SFr.663,861.80 SFr.663,861.80 Financial Roy Current Assets Bank Total Bank Accounts Receivable Total Accounts Receivable Unbilled Receivable 1301 - Accrued revenue (Google Adsense Revenue). Total Unbilled Receivable Other Current Asset 1191 - Rent deposit 1300 - Prepaid expenses Total Other Current Asset Total Current Assets Fixed Assets 1510 - Office furniture and equipment 1520 - IT hardware 1530 - New Office furniture, equipment and construction 1590 - Acc. Depreciation 1591 - Acc. Depreciation - Office Furniture and equipment 1592 - Acc. Depreciation - IT Hardware 1593 -Acc. Depreciation - New office furniture, equip. and con. Total - 1590 - Acc. Depreciation Total Fixed Assets Current Liabilities Accounts Payable 2000 - Accounts Payable Total Accounts Payable Credit Card 2213 - Credit Card Payable 9011 CHF Total Credit Card Other Current Liability 2200.2-EU VAT Due (sales) 2200.4 - GB VAT Due (Sales) 2201 - CH VAT according to VAT report 2208 - Accrued income taxes 2270 - Payables OASI contribution CH 2271 - Payables pension fund 2273 - Payables accident insurance 2274 - Payables sickness insurance 2279 - Payables withholding tax CH 2300 - Accrued expenses 2301 - Next year's revenues collected 2371 - Provisions profit sharing 2391 - Other short-term provisions Total Other Current Liability Total Liabilities Current Assets Less Current Liabilities Total Assets Less Current Liabilities Total Assets Less Total Liabilities Capital and Reserves Capital and Reserves 2800 - Share capital, rights, foundation capital 2950 - Legal reserve from profit 2970 - Profit / Loss carried forward Total - Capital and Reserves Retained Earnings Net Income Total Capital and Reserves - SFr.328.18 SFr.328.18 SFr. 442,080.68 SFr.140,553.12 SFr. 195,871.31 SFr.5,454,714.52 -SFr. 12,629.01 SFr.3,074.95 SFr.35,041.30 SFr.32,577.66 SFr. 1,386,931.13 SFr.334,084.32 SFr.9,318,098.02 SFr. 178,393.64 9 SFr. 18,064,363.47 SFr. 15,345,677.24 SFr.16,642,290.14 SFr.16,642,290.14 SFr.0.00 SFr.172,345.58 SFr.86,172.00 SFr.910,174.38 SFr.1,168,691.96 SFr.0.00 SFr. 15,640,051.80 SFr. 16,808,743.76 Amount SFr.1,023,346.83 SFr.46,328,704.89 SFr.47,352,051.72 SFr.856,299.32 SFr.840,737.32 SFr.1,109,588.68 SFr.39,935.67 SFr. 11,605.25 SFr.2,858,166.24 SFr.44,493,885.48 Financial Roy Sales 3400 - Advertising Revenue 3401 - Other Revenue Total - Sales Purchases 3690 - PayPal Fees 3691 - Stripe Fees 3692 - Braintree Fees 3693 - Amex Fees 3694 - Union Pay Fees Total - Purchases Gross Profit Overheads 5000 - Salaries 5002 - Profit sharing 5680 - HR & recruiting expenses 5700 - Old age and unemployment insurance (AHV, ALV) 5710 - Family equalization fund 5720 - Occupational benefit plan 5740 - Sickness Insurance 5800 - Other personnel expenses 5820 - Employee & Entertainment expenses effective 5830 - Travel expenses effective 5901 - Temporary employees 6000 - Rental office, co-working space) 6100 - Maintenance, repair and replacement of tangible assets 6300 - Property and liability insurance 6360 - Charges and fees 6400 - Electricity and disposal 6500 - Stationery and office materials 6510 - Communication expenses, phone, internet 6513 - Postage / Mail Solutions 6521 - Donations 6530 - Accounting and legal expenses 6560 - Hardware Expenses 6570 - Marketing & Analytics Tools 6571 - Server Infrastructure (Hosting) 6572 - Services development (R&D) 6573 - Productivity tools 6574 - Support tools 6575 - Translation 6576 - Licences Costs 6577 - Services Operating 6578 - Consulting Product & external development 6600 - Advertising 6630 - Representation expenses 6680 - Marketing Consulting 8900 - Direct taxes Total - Overheads Operating Profit Other Income 6950 - Interest received 6999 - Foreign currency profit Total - Other Income Other Expenses 6701 - Bad Debt Expense 6900 - Interest paid 6910 - Bank fees 6949 - Foreign currency loss 7010 - Non-operating costs Rounding Gain/Loss Total - Other Expenses Net Profit/(Loss) SFr. 12,726,007.28 SFr.1,259,987.43 SFr.932,763.07 SFr.791,454.13 SFr. 172,132.10 SFr.289,074.59 SFr.43,088.58 SFr. 45,625.12 SFr.628,973.68 SFr.67,343.59 SFr. 141,040.00 SFr.520,972.81 SFr.20,926.21 SFr.13,991.48 SFr.66.48 SFr. 15,075.85 SFr.14,409.66 SFr.42,363.72 SFr.1,670.19 SFr. 1,624.73 SFr.689,168.00 SFr.90,583.83 SFr.335,578.60 SFr.1,737,848.73 SFr. 164,551.06 SFr. 140,785.08 SFr.30,520.61 SFr.344,540.34 SFr.610,841.76 SFr.215,806.47 SFr.424,107.74 SFr.263,738.01 SFr.4, 122.13 SFr. 104,122.56 SFr.3,893,689.73 SFr.26,778,595.34 SFr. 17,715,290.14 SFr.5,575.83 SFr.1,663,088.23 SFr.1,668,664.05 SFr.479.91 -SFr.8,185.39 -SFr.7,127.80 -SFr.2,091,511.23 -SFr.41.26 SFr. 0.19 -SFr.2,107,345.79 SFr.17,276,608.40