Income Statement Balance Sheet Description - USD Revenues COGS Gross Profit Gross Profit Margin Other salaries related expenses Telecommunications Expense Rent Other Expenses GPS tracking system Maintenance Government Licensing Expenses Insurance Expenses Stamps on invoices Expense Water Expenses Fuel Expenses Utilities Expenses Other professional expenses Waste water systems Expenses Professional fees Insecticide Expense Uniforms Expenses Transport Expense Research & development Expense Travel Expenses Health related expenses Marketing & promotion Reception expenses Office supplies Cleaning Expense Social security Expense Other salaries Salaries & wages Expense Repairs & Maintenance EBITDA EBITDA Margin Depreciation EBIT EBIT Margin Bank interests Positive Difference of exchange EBT EBT Margin Income Tax Net Profit (EAT) Net Profit Margin 2019 5,653,094 3,095,682 2,557,412 45.2% 15,534 26,902 125,461 1.527 5,254 10,816 11,830 1,173 937 21,403 11,476 16,788 2,460 22,788 2,500 2,648 76,450 11,645 22,645 9,050 22,645 12,605 1,615 6,648 33,507 35,715 357,877 49,697 1,637,816 29.0% 126,856 1,510,960 26.7% 87,650 (608) 1,423,918 25.2% 213,588 1,210,331 21.4% 2020 Assets - USD 2019 2020 Liabilities - USD 2019 2020 5,998,949 Current Assets Current Liabilities 3,569,873 Accounts receivable 442,588 580,331 Accounts payable 565,875 482,099 2,429,076 Cash & cash equivalent 42,508 689,107 Other Payables 475,661 566,260 40.5% Inventory 626,358 796,376 Suppliers of assets 43,477 44,477 19,625 Other Receivables 207,249 212,960 Short Term Debt 331,332 251,332 25,530 Total Current Liabilities 1,318,703 2,278,774 Social security payable 16,450 18,950 142,837 Fixed Assets Total Current Liabilities 1,432,795 1,363,118 1,866 Land 2,465,050 2,364,502 4,321 Other tangible fixed assets 88,564 88,640 Long Term Liabilities 9,290 Technical installations 16,322 16,322 Provision for end of service 25,680 28,643 13,047 Transport - vehicles 88,726 115,726 Loans Long Term 769,378 362,725 1,014 Buildings & constructions 1,079,453 1,099,453 Total Long Term Liabilities 795,058 391,368 892 Other industrial tools 22,450 26,480 26,255 Furniture 44,867 52,867 Shareholders Equity 13,791 Other Tools 32,733 33,433 Capital 300,000 500,000 16,991 Accumulated depreciation (1,413,896) (1,601,402) Retained earnings 22,150 1,232,481 2,654 Total Fixed Assets 2,424,269 2,196,021 Result of the period 1,210,331 1,005,193 21,381 Total Shareholders Equity 1,532,481 2,737,673 2,670 Financial Assets 2,678 Financial assets 17,363 17,363 72,450 Total Financial Assets 17,363 17,363 16,870 28,640 Total Assets 3,760,334 4,492,159 Total Liabilities & Equity 3,760,334 4,492,159 3,045 29,980 17,405 You are expected to use the data provided in the next page to calculate, for both 1,980 2019 and 2020, and the following ratios and 6,057 interpret them (shares outstanding 1,000 shares): 34,080 33,500 370,771 1. Quick ratio 51,487 2. Inventory turnover ratio 1,457,969 24.3% 187,506 1,270,463 21.2% 88,690 (807) 1,182,580 19.7% Ac 177,387 1,005,193 Go 16.89
