Prepare Common Size Statement and Statement of Cash Flow

2014 X 3 4 X Micrc X BUSN X FINAL X 9B18 X The C X Cash X Home X C UNIV X New X + X C @ File | C:/Users/KIRTI%20BHINDER/Downloads/9B18B016_pcu.pdf K . . . E 9B18B016_pcu.pdf 7/9 I - 100% + ... EXHIBIT 1: UNIVERSITY CLUB 10-YEAR STATEMENT SUMMARY OF FINANCIAL POSITION AND INCOME STATEMENT RESULTS Current Assets 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 Cash 6,852.09 $ 31,086.99 $ 20,191.39 $ 86,280.23 $ 19,693.77 $ 22,587.26 $ 68,690.04 $ 19,413.71 $ 100,904.43 $ 25,070.41 G.S.T. Paid $ 65.93 $ 16.68 $ 86.34 $ 45.59 $ 17.07 $ (4.00) $ 52.02 $ (52.10) $ 12.78 Accounts Receiveable 96,868.09 $ 78,020.13 $ 56,204.26 $ 19,313.54 $ 123,343.67 $ 110,080.57 $ 107,439.61 $ 93,001.76 $ 65,713.22 $ 38,968.40 Inventory * 16,700.69 $ 17,807.14 $ 19,775.74 $ 22,865.45 $ 24,576.39 $ 24,943.24 $ 27,487.93 $ 22,186.18 $ 22,188.27 $ 19,946.68 Others 4,003.93 $ 12,209.62 $ 15,141.45 $ 14,852.12 $ 14,852.12 $ 14,852.12 $ 14,852.12 $ 51,182.24 $ 51,182.24 $ 51,859.06 Total Current Assets (including Cash on hand) $ 124,424.80 $ 139,189.81 $ 111,329.53 $ 143,397.68 $ 182,511.55 $ 172,480.25 $ 218,465.69 $ 185,835.90 $ 239,936.06 $ 135,857.32 Fixed Assets Total Furniture Assets $ 66, 104.65 $ 67,268.65 $ 74,805.99 $ 81,385.87 $ 86,135.89 $ 86,135.89 $ 87,342.26 $ 84,727.16 $ 84,727.16 $ 84,727.16 Accumulated Depreciation - Furniture Assets $ (66, 104.65) $ (67,268.65) $ (71,846.23) $ (77,274.11) $ (82,282.48) $ (84,423.18) $ (86,503.39) $ (84,727.16) $ (84,727.16) $ (84,727.16) Total Kitchen Assets (net of Depreciation) $ 6,086.84 $ 6,361.98 $ 3,078.05 $ 2,891.27 $ 3,573.01 $ 5,767.02 $ 3,541.65 $ 12,044.14 $ 13,270.45 $ 5,802.99 Total Other Equipment (net of Depreciation) $ 1,372.75 $ 0.05 $ 552.57 $ 22,860.35 $ 24,234.35 $ 17,330.73 $ 11,916.48 $ 4,214.69 $ 2,392.38 $ 545.20 d for use only by Arjielene Faith Morada in BUSM 5100 at Kwantlen Polytechnic University from 9/7/2021 to 12/15/20 Total Leasehold Improvements (net of Depreciation) $ 17,779.85 $ 10,238.13 $ 17,952.58 $ 10,405.80 $ 63,145.32 $ 54,706.91 $ 46,643.06 $ 41,155.70 $ 36,018.11 $ 29,322.46 Use outside these parameters is a copyright violation Uclub Van (net of Depreciation) 8,767.23 $ 14,123.45 $ 10,592.47 $ 7,061.54 $ 3,499.91 $ 916.95 $ Inactive (202.95) $ 1,033.62 $ Total Fixed Assets 33,803.70 $ 31,757.23 $ 35, 135.44 $ 47,330.72 $ 98,306.00 $ 79,517.38 $ 62,940.06 $ 57,414.53 $ 52,597.89 $ 35,670.65 Total Other Assets $ 11,007.17 $ (541.69) $ (1,976.81) $ (8,065.76) $ (704.58) $ 6,456.55 $ 5,541.02 $ 4,332.53 $ 10,990.99 $ 11,359.98 Total Assets $ 169,235.67 $ 170,405.35 $ 144,488.15 $ 182,662.63 $ 280,112.97 $ 258,454.18 $ 286,946.77 $ 247,582.96 $ 303,524.95 $ 182,887.95 Liabilities Total Current Liabilities $ 296,053.86 $ 310,082.75 $ 16,775.24 $ 58,706.94 $ 171,680.62 $ 159,622.29 $ 149,142.03 $ 148,168.43 $ 244,463.16 $ 166,970.29 Total Liabilities $ 296,053.86 $ 310,082.75 $ 16,775.24 $ 58,706.94 $ 171,680.62 $ 159,622.29 $ 149,142.03 $ 148,168.43 $ 244,463.16 $ 166,970.29 EQUITY Total Equity $ (126,818.18) $(139,677.40) $ 127,712.91 $ 123,955.69 $ 108,432.35 $ 98,831.88 $ 137,804.74 $ 99,414.53 $ 59,061.78 $ 15,917.66 Total Liabilities and Equity $ 169,235.67 $ 170,405.35 $ 144,488.15 $ 182,662.63 $ 280,112.97 $ 258,454.18 $ 286,946.77 $ 247,582.96 $ 303,524.95 $ 182,887.95 Type here to search O 9 GO ENG 04:42 AM 11.C 22-10-20212014 X 3 (3) W X Micrc X BUSN X FINAL X 9B18 X The C X Cash X Home X C UNIV X New X + X C @ File | C:/Users/KIRTI%20BHINDER/Downloads/9B18B016_pcu.pdf K . . . E 9B18B016_pcu.pdf 8 / 9 100% + ... EXHIBIT 1 (CONTINUED) 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 Revenue Total Club Sales $ 193, 105.42 $248, 106.33 $ 309,160.57 $ 264,835.75 $ 258,988.22 $229,233.48 $ 184,926.18 $ 151,291.97 $ 161,008.14 $156, 105.07 Total Off Premise Catering $ 141,854.02 $175,610.38 $ 208,800.94 $ 286,271.28 $ 246,142.30 $361,937.01 $ 474,080.17 $ 395,901.39 $ 416,818.83 $427,929.18 Total on Campus Catering Sales $ 285,096.77 $248,373.49 $ 320,060.96 $ 236,570.55 $ 212,121.32 $210,987.31 $ 223,879.09 $ 180,299.02 $ 234,868.98 $222,414.63 Total Catering Sales in Club $ 34,197.53 $ 38,325.30 $ 26,146.17 $ 76,798.41 $ 91,249.42 $ 79,423.05 $ 88,307.50 $ 85,682.76 $ 104,890.59 $103,456.89 Other Revenue Members Dues Sales $ 57,492.03 $ 58,232.10 $ 60,311.22 $ 37,063.61 $ 38,109.98 $ 40,562.43 $ 39,014.57 $ 35,019.66 $ 33,433.71 $ 33,904.21 Subsidy for Dues Shortfall $ $ 8,531.98 $ 11,370.00 $ 10,581.27 $ 9,865.51 $ 11,370.00 $ 11,370.00 $ 11,370.00 Liquor Tax Commission 303.06 $ 228.04 $ 289.49 $ 335.21 $ 359.88 $ 393.17 $ 393.96 $ 305.97 $ 332.09 $ 340.33 Other Income $ 2,803.50 $ $ 364.10 $ 34.11 $ S 572.38 $ $ or use only by Arjielene Faith Morada in BUSM 5100 at Kwantlen Polytechnic University from 9/7/2021 to 12/15/2021 Total Other Revenue $ 60,598.59 $ 58,460.14 $ 60,964.81 $ 45,964.91 $ 49,839.86 $ 51,536.88 $ 49,846.42 $ 46,695.62 $ 45,135.81 $ 45,614.54 Total Revenue $ 714,852.32 $768,875.64 $ 925, 133.46 $ 910,440.90 $ 858,341.13 $933,117.74 $1,021,039.36 $ 859,870.77 $ 962,722.35 $955,520.31 Use outside these parameters is a copyright violation. Total Cost of Goods Sold $ 199,751.67 $206,920.11 $ 236,001.85 $ 230,585.91 $ 184,985.83 $214,445.82 $ 208,807.90 $ 183,851.73 $ 216,956.53 $215,505.47 Gross Income $515, 100.65 $561,955.53 $ 689,131.61 $ 679,854.99 $ 673,355.30 $718,671.92 $ 812,231.46 $ 676,019.04 $ 745,765.82 $740,014.85 Expenses Total Selling and General Expenses $ 101,614.14 $104, 157.57 $ 129,375.92 $ 119,461.77 $ 127,393.66 $140,960.08 $ 145,315.42 $ 90,040.42 $ 130,133.12 $130,565.89 Total Administration Charges Bonus $406,670.69 $462,463.66 $ 510,881.09 $ 565,598.86 $ 561,647.16 $587,312.31 $ 624,561.30 $ 624,368.84 $ 655,985.44 $652,593.08 Total Operating Expenses $ 508,284.83 $566,621.23 $ 640,257.01 $ 685,060.64 $ 689,040.83 $728,272.39 $ 769,876.72 $ 714,409.25 $ 786,118.56 $783, 158.97 Net Income $ 6,815.81 -$ 4,665.70 $ 48,874.59 -$ 5,205.64 -$ 15,685.53 -$ 9,600.46 $ 42,354.74 -$ 38,390.21 -$ 40,352.74 -$ 43, 144.12 Note: G.S.T. = goods and services tax; * Inventory includes food and liquor. The numbers are fictional but representative. Source: University of Regina Club Annual Reports. Type here to search O W ? GO ENG 04:42 AM 11.C 22-10-2021