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Please analyse and interpret the trend analysis of the this business in detail. The income statement in detail and the balance sheet in detail Income
Please analyse and interpret the trend analysis of the this business in detail. The income statement in detail and the balance sheet in detail
Income Statement | 2013-14 | 2014-15 | |||||
2012-13 | 2013-14 | 2014-15 | Increase/(Decrease) | % change | Increase/(Decrease) | % change | |
Sales | |||||||
Cash | 200 | 480 | 800 | 280 | 140% | 320 | 67% |
Credit | 1800 | 4320 | 7200 | 2520 | 140% | 2880 | 67% |
Total Sales | 2000 | 4800 | 8000 | 2800 | 140% | 3200 | 67% |
Cost of Goods Sold | 1240 | 2822 | 4800 | 1582 | 128% | 1978 | 70% |
Gross Profit | 760 | 1968 | 3200 | 1208 | 159% | 1232 | 63% |
Operating Expense | |||||||
General, administration and Selling expense | 80 | 450 | 1000 | 370 | 463% | 550 | 122% |
Depreciation | 100 | 400 | 660 | 300 | 300% | 260 | 65% |
Interest Expense | 60 | 158 | 340 | 98 | 163% | 182 | 115% |
Profit before Tax | 520 | 960 | 1200 | 440 | 85% | 240 | 25% |
Tax @30% | 156 | 288 | 360 | 132 | 85% | 72 | 25% |
Profit after Tax | 364 | 672 | 840 | 308 | 85% | 168 | 25% |
Balance Sheet | 2013-14 | 2014-15 | |||||
2012-13 | 2013-14 | 2014-15 | Increase/Decrease | % Change | Increase/Decrease | %Change | |
Assets | |||||||
Fixed assets (net of depreciation) | 1900 | 2500 | 4700 | 600 | 32% | 2200 | 88% |
Current assets | |||||||
Cash and Cash equivalents | 40 | 100 | 106 | 60 | 150% | 6 | 6% |
Account Receivable | 300 | 1500 | 2100 | 1200 | 400% | 600 | 40% |
Inventories | 320 | 1500 | 2250 | 1180 | 369% | 750 | 50% |
Total | 2560 | 5600 | 9156 | 3040 | 119% | 3556 | 64% |
Equity and Liabilities | |||||||
Equity Share Capital | 1200 | 1600 | 2000 | 400 | 33% | 400 | 25% |
Reserves and Surplus | 364 | 1036 | 1876 | 672 | 185% | 840 | 81% |
Long Term Borrowings | 736 | 1236 | 2500 | 500 | 68% | 1264 | 102% |
Current Liabilities | 260 | 1728 | 2780 | 1468 | 565% | 1052 | 61% |
Total | 2560 | 5600 | 9156 | 3040 | 119% | 3556 | 64% |
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