Question

1 Approved Answer

Posted on Sep 28, 2024

A new company is prepared the following income statement, balance sheet, and cash flow statement. Please prepare the sensitivity analysis and which suggestions and recommendations

A new company is prepared the following income statement, balance sheet, and cash flow statement. Please prepare the sensitivity analysis and which suggestions and recommendations need for financial feasibility for the long-run business.

image text in transcribed

Income Statement For 2019 through 2023 (all numbers in B000) Y19 B8,080.00 B8,080.00 B0.00 B8,080.00 Y21 10.660.00 B10,660.00 B0.00 B10,660.00 Y20 B13,580.00 B13,580.00 B0.00 B13,580.00 Y22 B11,160.00 B11,160.00 B0.00 B11,160.00 Y23 B19,140.00 B19,140.00 B0.00 B19,140.00 REVENUE Gross sales Less sales returns and allowances Net Sales COST OF SALES Beginning inventory B182.47 B5,399.00 35581.47 B279.07 B5,302.40 B166.25 B5,189.00 B5,355.25 B267.76 B5,087.49 B257.44 B3,392.00 B3,649.44 B182.47 B3,466.97 B267.76 84,881.00 B5,148.76 B257.44 B4,891.32 B3,325.00 B3,325.00 B166.25 B3,158.75 Plus goods purchased manufactured Total Goods Available Less ending inventory Total Cost of Goods Sold B7,693.03 813,837.60 Gross Profit (Loss) OPERATING EXPENSES Selling B4,921.25 B8,492.51 B5,768.68 8420.00 B80.80 B460.00 B10.00 B700.00 B1,670.80 B441.00 B135.80 B400.00 B10.00 B600.00 B1,586.80 B486.20 B111.60 B400.00 B510.51 B191.40 B400.00 Salaries and wages Commissions Advertising Depreciation B463.05 B106.60 B400.00 B10.00 B600.00 B1,579.65 B600.00 B1,607.80 B600.00 B1,711.91 Total Selling Expenses B360.00 B3.00 B55.00 8378.00 396.90 B416.75 B3.00 B20.00 B0.00 B360.00 B126.00 8437.58 B3.00 B20.00 Salaries and wages Employee benefits Miscellenous Insurance Rent Utilities Depreciation & amortization Office supplies Travel & entertainment Delivery Shipment Equipment maintenance & rental Interest Furniture & equipment B20.00 B20.00 B360.00 B126.00 B360.00 B126.00 B360.00 B126.00 B360.00 B126.00 B36.00 B36.00 B10.00 B12.00 B36.00 B10.00 B12.00 B36.00 B10.00 B6.00 B36.00 B10.00 B12.00 B6.00 B400.00 B50.00 B1,396.00 B320.00 B10.00 B1,275.00 B240.00 B10.00 B1,213.90 B160.00 B10.00 B1,147.75 880.00 B10.00 B1,094.58 Total General/Administrative Expenses Total Operating Expenses Net Income Before Taxes Net Income After Taxes Extraordinary gain or loss 82,861.80 B3,066.80 B2,793.55 B2.755.55 B2,806.49 B2,975.13 B595.03 82,380.10 B4,937.49 B987.50 B3,949.99 B1,854.45 8370.89 B1,483.56 BS,630.71 B1,126.14 B4,504.57 B11,031.11 B2,206.22 B8,824.89 Taxes on income B0.00 B0.00 B0.00 B0,00 B0.00 B0.00 Income tax on extraordinary gain B0.00 B0.00 NET INCOME (LOSS) B1,483.56 B4,504.57 B2,380.10 B3.949.99 B8,824.89 For 2019 through 2023 (all numbers in B000) Y19 Y21 Y20 Y22 Y23 Asset Cash and Deposits Account Recievable Inventories Current Assets-others Tangible Fixed Assets Intangible Fixed Assets Total Assets B6,670.67 B8,628.72 B9,187.92 B10,724.30 B15,370.23 B1,616.00 B2,716.00 B2,132.00 B2,232.00 B3,828.00 B166.25 B267.76 B257.44 B182.47 B279.07 B345.63 B1,359.84 B2,757.44 B3,790.46 B5,786.72 B990.00 B980.00B970.00 B960.00 B950.00 B9,788.55 B13,952.31 B15,304.80 B17,889.23 B26,214.02 Liabilities & Shareholders' Equity B2,304.99 B2,842.67 B2,806.38 B2,497.79 B3,084.09 35,000.00 34,000.00 ,000.00 B2,000.00 1,000.00 B130.19 B1,000.00 B1,000.00 B1,000.00 B1,000.00 B1,000.00 B1,483.56 B5,988.13 B8,368.23 B12,318.22 B20,943.10 Account Payable Loan Liabilities-Others Capital Stock Retained Earnings Total Liabilities & Shareholders' Equity ** Remark Share Capital 100,000 shares, 100baht per Share B121.51 B73.22 B186.82 B9,788.55 B13,952.31 B15,304.80 B17,889.23 B26,214.02 For 2019 through 2023 (all numbers in B000) Y19 B161.60 Y22 B223.20 Y23 B382.80 Y20 B271.60 Y21 Cash sale Accounts receivable Miscellaneous revenue B213.20 B6,302.40 B10,592.40 B8,314.80 B8,704.80 B14,929.20 B1,000.00 Cash in B7,464.00 B10,864.00 B8,528.00 B8,928.00 B15,312.00 B2,416.51 B3,661.22 B3,514.09 B2,446.42 B3,822.40 Accounts payable Labor cost Expense Interest cost Corporation tax Vat Miscellaneous (Share paid) B863.80 B400.00 B264.83 B957.80 B969.55 B1,017.55 B1,142.49 B1,477.30 B1,312.40 B1,312.40 B1,307.30 B1,312.40 B240.00 B595.03 B320.00 B370.89 B1,126.14 B528.40 B0.00 B160.00 B80.00 B987.50 B2,206.22 B902.55 B200.00 B337.73 B0.00 B472.85 B0.00 B0.00 5,793.33 B7.905.95 B6.968.80 86,391.62 B9,666.07 B1,670.67 B2,958.05 B1,559.20 B2,536.38 B5,645.93 Cash out Short-term Long-term B5 ,000.00 B5 ,000.00 B0.00 Loans in B0.00 B0.00 B0.00 Short-term(-) Long-term(-) B1,000.00 B1,000.00 B1,000.00 B1,000.00 Loan out Cash B0.00 B1,000.00 B1,000.00 B1,000.00 B1,000.00 B6,670.67 B8,628.72 B9,187.92 B10,724.30 B15,370.23 Income Statement For 2019 through 2023 (all numbers in B000) Y19 B8,080.00 B8,080.00 B0.00 B8,080.00 Y21 10.660.00 B10,660.00 B0.00 B10,660.00 Y20 B13,580.00 B13,580.00 B0.00 B13,580.00 Y22 B11,160.00 B11,160.00 B0.00 B11,160.00 Y23 B19,140.00 B19,140.00 B0.00 B19,140.00 REVENUE Gross sales Less sales returns and allowances Net Sales COST OF SALES Beginning inventory B182.47 B5,399.00 35581.47 B279.07 B5,302.40 B166.25 B5,189.00 B5,355.25 B267.76 B5,087.49 B257.44 B3,392.00 B3,649.44 B182.47 B3,466.97 B267.76 84,881.00 B5,148.76 B257.44 B4,891.32 B3,325.00 B3,325.00 B166.25 B3,158.75 Plus goods purchased manufactured Total Goods Available Less ending inventory Total Cost of Goods Sold B7,693.03 813,837.60 Gross Profit (Loss) OPERATING EXPENSES Selling B4,921.25 B8,492.51 B5,768.68 8420.00 B80.80 B460.00 B10.00 B700.00 B1,670.80 B441.00 B135.80 B400.00 B10.00 B600.00 B1,586.80 B486.20 B111.60 B400.00 B510.51 B191.40 B400.00 Salaries and wages Commissions Advertising Depreciation B463.05 B106.60 B400.00 B10.00 B600.00 B1,579.65 B600.00 B1,607.80 B600.00 B1,711.91 Total Selling Expenses B360.00 B3.00 B55.00 8378.00 396.90 B416.75 B3.00 B20.00 B0.00 B360.00 B126.00 8437.58 B3.00 B20.00 Salaries and wages Employee benefits Miscellenous Insurance Rent Utilities Depreciation & amortization Office supplies Travel & entertainment Delivery Shipment Equipment maintenance & rental Interest Furniture & equipment B20.00 B20.00 B360.00 B126.00 B360.00 B126.00 B360.00 B126.00 B360.00 B126.00 B36.00 B36.00 B10.00 B12.00 B36.00 B10.00 B12.00 B36.00 B10.00 B6.00 B36.00 B10.00 B12.00 B6.00 B400.00 B50.00 B1,396.00 B320.00 B10.00 B1,275.00 B240.00 B10.00 B1,213.90 B160.00 B10.00 B1,147.75 880.00 B10.00 B1,094.58 Total General/Administrative Expenses Total Operating Expenses Net Income Before Taxes Net Income After Taxes Extraordinary gain or loss 82,861.80 B3,066.80 B2,793.55 B2.755.55 B2,806.49 B2,975.13 B595.03 82,380.10 B4,937.49 B987.50 B3,949.99 B1,854.45 8370.89 B1,483.56 BS,630.71 B1,126.14 B4,504.57 B11,031.11 B2,206.22 B8,824.89 Taxes on income B0.00 B0.00 B0.00 B0,00 B0.00 B0.00 Income tax on extraordinary gain B0.00 B0.00 NET INCOME (LOSS) B1,483.56 B4,504.57 B2,380.10 B3.949.99 B8,824.89 For 2019 through 2023 (all numbers in B000) Y19 Y21 Y20 Y22 Y23 Asset Cash and Deposits Account Recievable Inventories Current Assets-others Tangible Fixed Assets Intangible Fixed Assets Total Assets B6,670.67 B8,628.72 B9,187.92 B10,724.30 B15,370.23 B1,616.00 B2,716.00 B2,132.00 B2,232.00 B3,828.00 B166.25 B267.76 B257.44 B182.47 B279.07 B345.63 B1,359.84 B2,757.44 B3,790.46 B5,786.72 B990.00 B980.00B970.00 B960.00 B950.00 B9,788.55 B13,952.31 B15,304.80 B17,889.23 B26,214.02 Liabilities & Shareholders' Equity B2,304.99 B2,842.67 B2,806.38 B2,497.79 B3,084.09 35,000.00 34,000.00 ,000.00 B2,000.00 1,000.00 B130.19 B1,000.00 B1,000.00 B1,000.00 B1,000.00 B1,000.00 B1,483.56 B5,988.13 B8,368.23 B12,318.22 B20,943.10 Account Payable Loan Liabilities-Others Capital Stock Retained Earnings Total Liabilities & Shareholders' Equity ** Remark Share Capital 100,000 shares, 100baht per Share B121.51 B73.22 B186.82 B9,788.55 B13,952.31 B15,304.80 B17,889.23 B26,214.02 For 2019 through 2023 (all numbers in B000) Y19 B161.60 Y22 B223.20 Y23 B382.80 Y20 B271.60 Y21 Cash sale Accounts receivable Miscellaneous revenue B213.20 B6,302.40 B10,592.40 B8,314.80 B8,704.80 B14,929.20 B1,000.00 Cash in B7,464.00 B10,864.00 B8,528.00 B8,928.00 B15,312.00 B2,416.51 B3,661.22 B3,514.09 B2,446.42 B3,822.40 Accounts payable Labor cost Expense Interest cost Corporation tax Vat Miscellaneous (Share paid) B863.80 B400.00 B264.83 B957.80 B969.55 B1,017.55 B1,142.49 B1,477.30 B1,312.40 B1,312.40 B1,307.30 B1,312.40 B240.00 B595.03 B320.00 B370.89 B1,126.14 B528.40 B0.00 B160.00 B80.00 B987.50 B2,206.22 B902.55 B200.00 B337.73 B0.00 B472.85 B0.00 B0.00 5,793.33 B7.905.95 B6.968.80 86,391.62 B9,666.07 B1,670.67 B2,958.05 B1,559.20 B2,536.38 B5,645.93 Cash out Short-term Long-term B5 ,000.00 B5 ,000.00 B0.00 Loans in B0.00 B0.00 B0.00 Short-term(-) Long-term(-) B1,000.00 B1,000.00 B1,000.00 B1,000.00 Loan out Cash B0.00 B1,000.00 B1,000.00 B1,000.00 B1,000.00 B6,670.67 B8,628.72 B9,187.92 B10,724.30 B15,370.23