PCP Financial Planning, Budgeting and Control MAR 2022

Complete all questions below:

1. Prepare a report by Analyzing the Financial statements for XYZ Co and doing a trend analysis. The report will be used in Financial planning process.

2. Calculate 5 ratios and compare them with market benchmark stating and discussing your observations.

3. State and discuss the matters to consider and the basis of their calculation while preparing Financial budget for a logistics company or an Airline.

Statement of Comprehensive Income for XYZ Co, For the year ended Dec 2019 (IN USD '000)

2019 2017 2018

Sales
Cash	2,100	1,700	2,480
Credit	19,200	15,800	16,320
Total Sales	21,300	17,500	18,800

Cost of goods sold

17,800

19,240

13,832

Gross profit

3,500

(1,740)

4,968

Operating expenses:

General, admin, and selling expenses	1,400	200	1,750
Depreciation	237	1,746	1,526
Interest expenses (on borrowings)	440	636	1,340
Profit before tax (PBT)	1,423	(4,322)	352

Tax @ 30%

427

106

Profit/Loss after tax (PAT)

996

(4,322)

246