Profitability Ratios

What is the Net profit margin for FML?

What is the Gross profit margin for FML?

What is the Return on assets for FML?

What is the return on equity for FML?

What is the Total asset turnover for FM?

Liquidity Ratios

What is the Current Ratio?

What is Working Captial?

What is the Cash ratio?

What is the Acid Test Ratio?

Monthly cash budget For the year ended 30th December 2019 March October January $ 380,000.00 February S April S May $ June s July $ August S September $ November $ December S Total s $ S 380,000.00 95.799.90 Cash Receipts Borrowing Private Investment Cash Sales (Burgers) Credit Sales (Burgers) Cash Sales (Fresh Salad) Credit Sales (Fresh Salad) Total Cash Receipts 91.061.60 41,057.10 77.856.10 39,026.40 83,613.60 33.366.90 81.232.20 35.834.40 90.939.10 34.813.80 83.966.40 38.973.90 18.207.00 85.132.60 35.985.60 18.459.00 7,803.00 147,380.20 94.795.40 36.485.40 20.555.50 7.911.00 159,747.30 87 122.00 40.626.60 18.893.00 8,809.50 155,451.10 87,969.70 37.338.00 19.075.00 8,097.00 152,479.70 106.481.90 37.701.30 23.089.50 8.175.00 175,447.70 1,065,970.50 411,200.40 118,279.00 40,795,50 2,016,254.40 475,799.90 132,118.70 116,882.50 116,980.50 117,066.60 125,752.90 141,147.30 500,000.00 48,394.00 35.820.50 32 365 50 33.885.00 34 146.50 36.406.50 547.00 7.000.00 Cash Payments Startup Costs Food Purchases (Burgers) Food Purchases (Fresh Salad) Returns and Refunds Rent Expense Utilities Expense Insurance Expense Marketing Expense Salaries Expense: Shop manager (fixed cost) Wages Expense: Loan Repayment Interest and Principle) Equipment Purchase Franchising Cost 520.00 7.000.00 4,000.00 300.00 50.00 6.800.00 21.600.00 16.569.21 445.00 7.000.00 4,000.00 300.00 50.00 6,800.00 19,200.00 16.569 21 478.00 7.000.00 4,000.00 300.00 50.00 6.800.00 19,200.00 16.569 21 464.00 7.000.00 4,000.00 30000 50.00 6.800.00 19,200.00 16.569.21 34 391.00 13.041.00 501.00 7.000.00 4.000.00 300.00 50.00 6.800.00 24,000.00 16,569.21 520.00 7.000.00 4,000.00 300.00 50.00 6.800.00 21.600.00 16.569.21 35.734.00 10.847.50 508.00 7.000.00 4,000.00 300.00 50.00 6.800.00 24.000.00 16.569 21 300.00 50.00 6.800.00 21.600.00 16.569.21 68,000.00 4.500.00 37,909.00 11.508.50 565.00 7.000.00 4.000.00 300.00 50.00 6.800.00 26.400.00 16.569.21 35.646.50 10.822.00 519.00 7.000.00 4,000.00 300.00 50.00 6,800.00 24,000.00 16.56921 37.795.00 11.473.50 524.00 7.000.00 4,000.00 300.00 50.00 6.800.00 24,000.00 16.569 21 44 459.00 13,496.50 635.00 7.000.00 4.000.00 300.00 50.00 6.800.00 33.600.00 16.569.21 500,000.00 446,952.50 71,189.00 6,226.00 84,000.00 44,000.00 3,600.00 600.00 81,600.00 278,400.00 198,830.52 68,000.00 54,000.00 4.500.00 4.500.00 4.500.00 4.500.00 4.500.00 4.500.00 4.500.00 4.500.00 4.500.00 4.500.00 4.500.00 Total Cash Payments 673,760.21 97,159.71 91,229.71 92,782.21 93,029.71 97,745.71 111,152.21 110,308.71 115,601.71 110,206.71 113,011.71 131,409.71 1,837,398.02 Deficit / Surplus (197.960.31) 34.958.99 25,652.79 24.198.29 24.036.89 28.007 19 29.995.09 37,071.49 44 145.59 45.244.39 39.467.99 44,037.99 178,856.38 Opening Balance 200,000.00 2.039.69 36,998.68 62.651 47 86.849.76 110.886.65 138,893.84 168.888.93 205.960.42 250.106.01 295.350.40 334.818.39 200,000.00 Closing Balance 2.039.69 36.998.68 62.651.47 86,849.76 110.886.65 138.893.84 168,888.93 205.960.42 250.106.01 295.350.40 334.818.39 378.856.38 378,856.38 FML Restaurant Income Statement For the year ended 30th December 2019 $ 1,691,785.00 6,226.00 Revenue Gross Sales Revenue Less: Returns and Refunds Net Sales Less: Cost of Sales Gross Profit 1,685,559.00 502,678.00 1,182,881.00 Less: Expenses Startup Expenses Rent Expense Utilities Expense Insurance Expense Marketing Expense Salaries Expense Wages Expense Interest Expense Depreciation Expense Franchising Expense 500,000.00 84,000.00 48,000.00 3,600.00 600.00 81,600.00 278,400.00 16,720.00 6,800.00 54,000.00 Total Expenses 1,073,720.00 Net Profit 109,161.00 Investors share of profits Owners share of profits 109,161.00 $ Assets Current Assets Cash Accounts Receivable Inventories Total Current Assets 378,856.38 55,530.60 15,463.50 449,850.48 Non-Current Assets Equipment Less: Accumulated Depreciation 68,000.00 (6,800.00) Total Non-Current Assets Total Assets 61,200.00 511,050.48 Liabilities Current Liabilities Accounts Payable Total Current Liabilities 4,000.00 4,000.00 197,889.48 Non-Current Liabilities Loan Payable Total Non-Current Liabilities Total Liabilities 197,889.48 201,889.48 Net Assets 309,161.00 200,000.00 Equity Capital - Owner Capital - Investors Retained Earnings - Owner Retained Earnings - Investors Total Equity 109,161.00 309,161.00 Accounts Receivable Turnover As this is the first year of business, please use an assumed amount of $50,000 for the 2018 Account Receivable amount. Average account receivable = ([2018 Account Receivable + 2019 Account Receivable] /2) Inventory Turnover (Combined Products) NOTE: Please use the combined inventory values from Tab 2019 Inventory Reports" Financial Stability Ratios Debt Ratio Debt/Equity Ratio Equity Ratio Degree of Financial Leverage