I'm stucking in caculating Day Sales Turnover, days paybales turnover and quick ratio, as i am unable to separate cash and cash equivalents, trade payables and other payables, trade receivables and other receivables while there are no notes provided
Q Excel File Edit View Insert Format Tools Data Window Help OOO U Home Insert Page Layout Formulas Data Review View :)) 100% 747 A Fri 14:14 Q- Search Sheet ASM 2 ARA 1+ Share A Cut Auta Sum Calibri 11 A-A- to Wrap Text Number 29 Copy Fill Paste B 1 U 4. A Marge Center J. Insert Cell Styles Delete Format Farmat Conditional Format Formatting as Table Clear Sort & Filter Check for Updates Office Update To keep up-to-date with security updates, fixes, and improvements, choose Chack for Updates. D104 x fx A B B C D E F G H 1 ] opening Years 76,942 (49,804) 27,138 1,162 (11,9801 (4,240) (1,742) (316) (2,713) 7,309 (2,117) 5,192 Year 73,676 (51,189) ) 22,487 2,595 (10,204) [4.4501 (1,649) 8,452 (2,358) ] 14,873 (4,562] 10,311 Year 3 71,392 49,621) ) 21,771 2,542 18,681) 14,612) (1,243) 13,202) 1,503) 5,072 11,474) 3,598 Year 2 72,489 (47,770) 24,719 2,056 (13,7581 (2,283) (1,793) 4,487 (2,435) 11,053 (3,216) ) 7,837 Year 1 67,151 (46,354) 20,797 942 (9,421) (2,840) (947) 1,605 (1 841) 8,299 (2,532) ( 5,763 COMMON-SIZED STATEMENTS STATEMENT OF PROFIT OR LOSS Sales revenur Cast of sales Gross profit Other revenue Selling and administration expenses Other expenses Depreciation, amortisation & impairment net gains flasses) on non-current assets Finance costs Profit before tax Income tax (expensel/benefit Net profit Year 5 100.00% (64.73%) 35.27% 1.51% (15.57%) (5.51%) (2.26%) (0.41%) (3.53% 9.50% (2.75%) 6.75% 1 FINANCIAL STATEMENTS 2 STATEMENT OF PROFIT OR LOSS 3 Sales revenue 4 Cast of sales 5 Gross profit 6 Other revenue 7 Selline and administration expenses 8 Other expenses 9 Depreciation, amortisation & impairment 10 net gains flosses) on non-current assets 11 Finance costs 12 Profit before tax 13 Income tax (expensel/benefit 14 Net profit 15 16 17 BALANCE SHEET 18 Current Assets 19 Cash and cash equivalents 20 Trade and other receivables 21 Inventories 22 Other current assets 23 Total Current Assets 24 25 Non-Current Assets 26 Property, plant and equipment 27 Investments 28 Intangible assets 29 Total Non-Current Assets 30 TOTAL ASSETS 31 Analysis + 26,707 5,517 3,151 7,902 43,277 23,641 7.301 3,701 7,736 42,379 31,490 4,712 5,013 6,097 47,312 27,659 5,553 5,242 6,611 45,065 24,178 6,352 2,795 5,815 39,140 30,125 5,200 5,600 650 41,575 BALANCE SHEET Current Assets Cash and cash equivalents Trade and other receivables Inventories Other current assets Total Current Assets 37.20% 7.68% 4.39% 11.01% 60.28% 24,491 492 3,532 28,515 71,792 16,430 577 12,363 29,370 71,749 15,778 516 5,347 21,641 68,953 21,848 642 5,016 27,506 72,571 18,144 706 4,701 23,551 62,691 16,575 497 6,988 24,060 65,635 Non-Current Assets Property, plant and equipment Investments Intangible assets Total Non Current Assets TOTAL ASSETS 34.11% 0.69% 4.92% 39.72% 100.00% Ready Hi + 120% 9 W com Q E Excel File Edit View Insert Format Tools Data Window Help OOO U Home Insert Page Layout Formulas Data Review View 2) 100% A Fri 14:15 Q- Search Sheet ASM 2 ARA 1+ Share A Cut Auta Sum Calibri 11 A-A- to Wrap Text Number 47 Copy Fill Paste B 1 4. A Marge Center Insert Cell Styles Delete Format Farmat Conditional Format Formatting as Table Clear Sort & Filter Office Update To keep up-to-date with security updates, fixes, and improvements, choose Check for Updates. Check for Updates D104 A B B C D F H 1 ] Years Year 4 Year 3 Year 2 Year 1 opening Year 5 6,525 5.740 7,408 2.716 2,977 215 452 6,690 2,005 2,698 1,532 856 13,781 6,847 5,438 3,101 870 497 16,753 2,470 2,106 341 17,182 6,942 1,601 2,474 430 394 6,759 3.107 2,470 1,625 1,962 15,923 10.32% 3.78% % 4.15% 0.30% COMMON-SIZED STATEMENTS STATEMENT OF PROFIT OR LOSS Current Liabilities Trade and other payables Interest-bearing loans and borrowings Provisions Unearned revenue Current tax payable/refundable) Total Current Labilities Non-Current Liabilities Interest-bearing loans and borrowings Provisions Total Non-Current Liabilities TOTAL LIABILITIES 0.6396 19.18% 13,768 11,841 26,146 633 26,779 40,547 25,388 1,041 26,424 40,205 23,909 1,070 24,979 42,161 25,619 819 26,438 43,191 22,651 552 23,203 35,044 21,750 748 22,498 38,421 36.42% 0.98% 37.30% 56.48% 31,245 31,544 26,792 29,380 27,647 27,214 NET ASSETS 43.52% 1 FINANCIAL STATEMENTS 2 STATEMENT OF PROFIT OR LOSS 32 Current Liabilities 33 Trade and other payables 34 Interest-bearing loans and borrowings 35 Provisions 36 Unearned revenue 37 Current tax payable/refundable) 38 Total Current Liabilities 39 Non-Current Liabilities 40 Interest-bearing loans and borrowings 41 Provisions 42 Total Non-Current Liabilities 43 TOTAL LIABILITIES 44 45 NET ASSETS 46 47 EQUITY 48 Contributed equity 49 Reserves 50 Retained earnings 51 Total equity 52 53 54 STATEMENT OF CASH FLOWS 55 Cash flows relating to operating activities 56 Receipts from customers for Service 57 Receipts from customers for Product 58 Receipts - other revenue 59 Payments to suppliers and employees 60 Interest received Analysis + 5,068 703 25,474 31,245 4,549 643 26,353 31,544 4,125 578 22,089 26,792 4,475 513 24,392 29,380 4,729 430 22,488 27,647 4,325 355 22,534 27,214 EQUITY Contributed equity Reserves Retained earnings Total equity 7.06% 0.98% 35.48% 43.52% 11,843 65,566 908 (65,0511 97 12,134 58,379 2,159 (65,806) 237 13,503 59,966 1,978 (62,873) 264 12,703 61,025 1,595 (65,255 217 14,178 50,626 745 (50,984) 14,175 47,250 1.300 151.773) 163 Ready Hi + 120% 9 w BA 0 Excel File Insert Format Tools Data Window Help A 0) 100% 77 A Fri 14:15 Q Edit View U ASM 2 ARA Q- Search Sheet @ Home Insert Page Layout Formulas Data Review View 1+ Share A Cut Auta Sum Calibri 11 A-A- to Wrap Text Number 29 Copy Fill Paste B 1 4. A Marge Center % Insert Delete Format Farmat Conditional Format Formatting as Table Sort & Filter Styles Clear Office Update To keep up-to-date with security updates, fixes, and improvements, choose Chack for Updates Check for Updates D104 x fx B B C D E F G H 1 ] Years COMMON-SIZED STATEMENTS STATEMENT OF PROFIT OR LOSS Year 5 Year 1 745 (60,984) 908 (65,0511 97 254 (2,810) (2.521) 8,286 Year 4 2,159 (65,806) 237 436 12,595) (4,0471 897 Year 3 1.978 (62,873) 264 564 (1,767) (1,630) 10,005 Year 2 1,595 (66,2551 217 461 (2,652) (3,113) 3,981 opening 1,300 151.773) 163 325 12,6491 17,848] 943 197 (1,940) (4,100) (1,179) () A 1 FINANCIAL STATEMENTS 2 STATEMENT OF PROFIT OR LOSS 58 Receipts - other revenue 59 Payments to suppliers and employees 60 Interest received 61 Dividends received 62 Interest paid 63 Income tax paid 64 Net cash flows from operating activities 65 GG Cash flows relating to investing activities 67 Payments for property, plant & equipment 68 Proceeds from disposal of property, plant & equipment 69 Payments for investments 70 Proceeds from disposal of investments 71 Payments for intangible assets 72 Proceeds from disposal of intangible assets 73 Net cash flows from investing activities 74 75 Cash flows relating to financing activities 76 Proceeds from barrewings 77 Repayment of borrowings 78 Net proceeds from issue of shares & buy-backs 79 Dividends paid 80 Net cash flows used in/ (from) financing activities 91 32 Net decrease in cash and cash equivalents 83 Cash and cash equivalents at beginning of year 84 CASH AND CASH EQUIVALENTS AT END OF YEAR 85 86 Analysis + (1,504) 411 122) 16 (182) 78 (1,203) (1,533) 90 (53) 21 (511) 1,060 (926) (234) 1,486 19) 13 (158) 322 1,420 (1,910) 828 1621 35 (117) 25 (1,201) (214) 1,678 (70) 56 (291) B 1,167 18291 829 (25) 25 (349) 349 24,857 4,869 (3,395) 520 (6,011) (4,017) 5,855 (8,116) 424 (5,9821 17,8191 3,241 14,649) (350) 15,836) 17,594) 6,863 158) (254) (5,850) 701 6,620 (7,225) 404 (5,734) (5,935) ( 4,325 0 29,182 3,066 23,641 26,707 17,848) 31,490 23,641 3,831 27,559 31,490 3,481 24,178 27,659 (5,947) 30,125 24,178 30,125 0 30,125 Ready + 120% 9 W A Excel File Edit View Insert Format Tools Data Window Help Q BE :)) 100% al A Fri 14:15 Q- Search Sheet ASM 2 ARA Home Insert Page Layout Formulas Data Review View 14 Share A Cut Autosum Calibri 11 . A- A 29 Wrap Text General Copy 27 Sort & Filter Poste B 1 Marge Center - Insert De el Format Format Conditional Format Formatting as Tablo Cell Styles Clear Office Update To keep up-to-date with security updates, fixes, and improvements, choose Check for Updates. Check for Updates G105 X x 2 A B B D D E G H 1 ] 1 FINANCIAL STATEMENTS 2 STATEMENT OF PROFIT OR LOSS COMMON-SIZED STATEMENTS STATEMENT OF PROFIT OR LOSS Year 5 Year 4 Year 3 Year 2 Year 1 opening Year 5 2,515 43.31 2,503 47.09 2,494 58.36 2,500 63.49 2,504 100.96 2.500 114.45 ok ok 16.54% 10.18% 35.27% 9.50% 10.77% 35.35% 21.1456 30.5256 20.19% 1.22% 12.81% 7.17% 30.50% 7.10% 14.01% 27.49% 16.34% 34.10% 15.25% 5.49% 21.01% 12.93% 30.97% 12.35% -1.76% ok ok ak 86 87 ADDITIONAL DATA 88 Number of shares outstandine 89 Market share price 90 91 92 RATIOS 93 94 Profitability Ratios 95 Return an equity 96 Return on assets 97 Gross profit margin 98 EBIT profit margin 99 Cash flow to sales ratio 100 101 Efficiency Ratios 102 Asset turnover 103 Days inventory turnover 104 Days sales turnover 105 Days payables turnover 106 107 Liquidity Ratios 108 Ourrent ratio 109 Quick ratin 110 Cash flow ratio 111 112 Capital Structure Ratios 113 Debt Ratio 114 Interacturen Ratin Analysis + 107.2154 25.11 104.73% 31.07 100.89% 37.72 107.18% 30.70 101.66% 33.05 ok ok 7 7 3.14 2.34 3.08 2.25 6.51% 2.75 2.11 58.23% 2.69 1.98 23.76% 3.31 2.58 -9.96% ok 60.18% 56.48% 56.04% 7 21 61.14% 427 59.52% 554 55.90% 551 Enter + 120% 9 W 4 O Q Excel File Edit View Insert Format Tools Data Window Help OOO U Home Insert Page Layout Formulas Data Review View :)) 100% 747 A Fri 14:14 Q- Search Sheet ASM 2 ARA 1+ Share A Cut Auta Sum Calibri 11 A-A- to Wrap Text Number 29 Copy Fill Paste B 1 U 4. A Marge Center J. Insert Cell Styles Delete Format Farmat Conditional Format Formatting as Table Clear Sort & Filter Check for Updates Office Update To keep up-to-date with security updates, fixes, and improvements, choose Chack for Updates. D104 x fx A B B C D E F G H 1 ] opening Years 76,942 (49,804) 27,138 1,162 (11,9801 (4,240) (1,742) (316) (2,713) 7,309 (2,117) 5,192 Year 73,676 (51,189) ) 22,487 2,595 (10,204) [4.4501 (1,649) 8,452 (2,358) ] 14,873 (4,562] 10,311 Year 3 71,392 49,621) ) 21,771 2,542 18,681) 14,612) (1,243) 13,202) 1,503) 5,072 11,474) 3,598 Year 2 72,489 (47,770) 24,719 2,056 (13,7581 (2,283) (1,793) 4,487 (2,435) 11,053 (3,216) ) 7,837 Year 1 67,151 (46,354) 20,797 942 (9,421) (2,840) (947) 1,605 (1 841) 8,299 (2,532) ( 5,763 COMMON-SIZED STATEMENTS STATEMENT OF PROFIT OR LOSS Sales revenur Cast of sales Gross profit Other revenue Selling and administration expenses Other expenses Depreciation, amortisation & impairment net gains flasses) on non-current assets Finance costs Profit before tax Income tax (expensel/benefit Net profit Year 5 100.00% (64.73%) 35.27% 1.51% (15.57%) (5.51%) (2.26%) (0.41%) (3.53% 9.50% (2.75%) 6.75% 1 FINANCIAL STATEMENTS 2 STATEMENT OF PROFIT OR LOSS 3 Sales revenue 4 Cast of sales 5 Gross profit 6 Other revenue 7 Selline and administration expenses 8 Other expenses 9 Depreciation, amortisation & impairment 10 net gains flosses) on non-current assets 11 Finance costs 12 Profit before tax 13 Income tax (expensel/benefit 14 Net profit 15 16 17 BALANCE SHEET 18 Current Assets 19 Cash and cash equivalents 20 Trade and other receivables 21 Inventories 22 Other current assets 23 Total Current Assets 24 25 Non-Current Assets 26 Property, plant and equipment 27 Investments 28 Intangible assets 29 Total Non-Current Assets 30 TOTAL ASSETS 31 Analysis + 26,707 5,517 3,151 7,902 43,277 23,641 7.301 3,701 7,736 42,379 31,490 4,712 5,013 6,097 47,312 27,659 5,553 5,242 6,611 45,065 24,178 6,352 2,795 5,815 39,140 30,125 5,200 5,600 650 41,575 BALANCE SHEET Current Assets Cash and cash equivalents Trade and other receivables Inventories Other current assets Total Current Assets 37.20% 7.68% 4.39% 11.01% 60.28% 24,491 492 3,532 28,515 71,792 16,430 577 12,363 29,370 71,749 15,778 516 5,347 21,641 68,953 21,848 642 5,016 27,506 72,571 18,144 706 4,701 23,551 62,691 16,575 497 6,988 24,060 65,635 Non-Current Assets Property, plant and equipment Investments Intangible assets Total Non Current Assets TOTAL ASSETS 34.11% 0.69% 4.92% 39.72% 100.00% Ready Hi + 120% 9 W com Q E Excel File Edit View Insert Format Tools Data Window Help OOO U Home Insert Page Layout Formulas Data Review View 2) 100% A Fri 14:15 Q- Search Sheet ASM 2 ARA 1+ Share A Cut Auta Sum Calibri 11 A-A- to Wrap Text Number 47 Copy Fill Paste B 1 4. A Marge Center Insert Cell Styles Delete Format Farmat Conditional Format Formatting as Table Clear Sort & Filter Office Update To keep up-to-date with security updates, fixes, and improvements, choose Check for Updates. Check for Updates D104 A B B C D F H 1 ] Years Year 4 Year 3 Year 2 Year 1 opening Year 5 6,525 5.740 7,408 2.716 2,977 215 452 6,690 2,005 2,698 1,532 856 13,781 6,847 5,438 3,101 870 497 16,753 2,470 2,106 341 17,182 6,942 1,601 2,474 430 394 6,759 3.107 2,470 1,625 1,962 15,923 10.32% 3.78% % 4.15% 0.30% COMMON-SIZED STATEMENTS STATEMENT OF PROFIT OR LOSS Current Liabilities Trade and other payables Interest-bearing loans and borrowings Provisions Unearned revenue Current tax payable/refundable) Total Current Labilities Non-Current Liabilities Interest-bearing loans and borrowings Provisions Total Non-Current Liabilities TOTAL LIABILITIES 0.6396 19.18% 13,768 11,841 26,146 633 26,779 40,547 25,388 1,041 26,424 40,205 23,909 1,070 24,979 42,161 25,619 819 26,438 43,191 22,651 552 23,203 35,044 21,750 748 22,498 38,421 36.42% 0.98% 37.30% 56.48% 31,245 31,544 26,792 29,380 27,647 27,214 NET ASSETS 43.52% 1 FINANCIAL STATEMENTS 2 STATEMENT OF PROFIT OR LOSS 32 Current Liabilities 33 Trade and other payables 34 Interest-bearing loans and borrowings 35 Provisions 36 Unearned revenue 37 Current tax payable/refundable) 38 Total Current Liabilities 39 Non-Current Liabilities 40 Interest-bearing loans and borrowings 41 Provisions 42 Total Non-Current Liabilities 43 TOTAL LIABILITIES 44 45 NET ASSETS 46 47 EQUITY 48 Contributed equity 49 Reserves 50 Retained earnings 51 Total equity 52 53 54 STATEMENT OF CASH FLOWS 55 Cash flows relating to operating activities 56 Receipts from customers for Service 57 Receipts from customers for Product 58 Receipts - other revenue 59 Payments to suppliers and employees 60 Interest received Analysis + 5,068 703 25,474 31,245 4,549 643 26,353 31,544 4,125 578 22,089 26,792 4,475 513 24,392 29,380 4,729 430 22,488 27,647 4,325 355 22,534 27,214 EQUITY Contributed equity Reserves Retained earnings Total equity 7.06% 0.98% 35.48% 43.52% 11,843 65,566 908 (65,0511 97 12,134 58,379 2,159 (65,806) 237 13,503 59,966 1,978 (62,873) 264 12,703 61,025 1,595 (65,255 217 14,178 50,626 745 (50,984) 14,175 47,250 1.300 151.773) 163 Ready Hi + 120% 9 w BA 0 Excel File Insert Format Tools Data Window Help A 0) 100% 77 A Fri 14:15 Q Edit View U ASM 2 ARA Q- Search Sheet @ Home Insert Page Layout Formulas Data Review View 1+ Share A Cut Auta Sum Calibri 11 A-A- to Wrap Text Number 29 Copy Fill Paste B 1 4. A Marge Center % Insert Delete Format Farmat Conditional Format Formatting as Table Sort & Filter Styles Clear Office Update To keep up-to-date with security updates, fixes, and improvements, choose Chack for Updates Check for Updates D104 x fx B B C D E F G H 1 ] Years COMMON-SIZED STATEMENTS STATEMENT OF PROFIT OR LOSS Year 5 Year 1 745 (60,984) 908 (65,0511 97 254 (2,810) (2.521) 8,286 Year 4 2,159 (65,806) 237 436 12,595) (4,0471 897 Year 3 1.978 (62,873) 264 564 (1,767) (1,630) 10,005 Year 2 1,595 (66,2551 217 461 (2,652) (3,113) 3,981 opening 1,300 151.773) 163 325 12,6491 17,848] 943 197 (1,940) (4,100) (1,179) () A 1 FINANCIAL STATEMENTS 2 STATEMENT OF PROFIT OR LOSS 58 Receipts - other revenue 59 Payments to suppliers and employees 60 Interest received 61 Dividends received 62 Interest paid 63 Income tax paid 64 Net cash flows from operating activities 65 GG Cash flows relating to investing activities 67 Payments for property, plant & equipment 68 Proceeds from disposal of property, plant & equipment 69 Payments for investments 70 Proceeds from disposal of investments 71 Payments for intangible assets 72 Proceeds from disposal of intangible assets 73 Net cash flows from investing activities 74 75 Cash flows relating to financing activities 76 Proceeds from barrewings 77 Repayment of borrowings 78 Net proceeds from issue of shares & buy-backs 79 Dividends paid 80 Net cash flows used in/ (from) financing activities 91 32 Net decrease in cash and cash equivalents 83 Cash and cash equivalents at beginning of year 84 CASH AND CASH EQUIVALENTS AT END OF YEAR 85 86 Analysis + (1,504) 411 122) 16 (182) 78 (1,203) (1,533) 90 (53) 21 (511) 1,060 (926) (234) 1,486 19) 13 (158) 322 1,420 (1,910) 828 1621 35 (117) 25 (1,201) (214) 1,678 (70) 56 (291) B 1,167 18291 829 (25) 25 (349) 349 24,857 4,869 (3,395) 520 (6,011) (4,017) 5,855 (8,116) 424 (5,9821 17,8191 3,241 14,649) (350) 15,836) 17,594) 6,863 158) (254) (5,850) 701 6,620 (7,225) 404 (5,734) (5,935) ( 4,325 0 29,182 3,066 23,641 26,707 17,848) 31,490 23,641 3,831 27,559 31,490 3,481 24,178 27,659 (5,947) 30,125 24,178 30,125 0 30,125 Ready + 120% 9 W A Excel File Edit View Insert Format Tools Data Window Help Q BE :)) 100% al A Fri 14:15 Q- Search Sheet ASM 2 ARA Home Insert Page Layout Formulas Data Review View 14 Share A Cut Autosum Calibri 11 . A- A 29 Wrap Text General Copy 27 Sort & Filter Poste B 1 Marge Center - Insert De el Format Format Conditional Format Formatting as Tablo Cell Styles Clear Office Update To keep up-to-date with security updates, fixes, and improvements, choose Check for Updates. Check for Updates G105 X x 2 A B B D D E G H 1 ] 1 FINANCIAL STATEMENTS 2 STATEMENT OF PROFIT OR LOSS COMMON-SIZED STATEMENTS STATEMENT OF PROFIT OR LOSS Year 5 Year 4 Year 3 Year 2 Year 1 opening Year 5 2,515 43.31 2,503 47.09 2,494 58.36 2,500 63.49 2,504 100.96 2.500 114.45 ok ok 16.54% 10.18% 35.27% 9.50% 10.77% 35.35% 21.1456 30.5256 20.19% 1.22% 12.81% 7.17% 30.50% 7.10% 14.01% 27.49% 16.34% 34.10% 15.25% 5.49% 21.01% 12.93% 30.97% 12.35% -1.76% ok ok ak 86 87 ADDITIONAL DATA 88 Number of shares outstandine 89 Market share price 90 91 92 RATIOS 93 94 Profitability Ratios 95 Return an equity 96 Return on assets 97 Gross profit margin 98 EBIT profit margin 99 Cash flow to sales ratio 100 101 Efficiency Ratios 102 Asset turnover 103 Days inventory turnover 104 Days sales turnover 105 Days payables turnover 106 107 Liquidity Ratios 108 Ourrent ratio 109 Quick ratin 110 Cash flow ratio 111 112 Capital Structure Ratios 113 Debt Ratio 114 Interacturen Ratin Analysis + 107.2154 25.11 104.73% 31.07 100.89% 37.72 107.18% 30.70 101.66% 33.05 ok ok 7 7 3.14 2.34 3.08 2.25 6.51% 2.75 2.11 58.23% 2.69 1.98 23.76% 3.31 2.58 -9.96% ok 60.18% 56.48% 56.04% 7 21 61.14% 427 59.52% 554 55.90% 551 Enter + 120% 9 W 4 O
