Assumptions
Currency $ thousands
Annual sales growth rate 13%
Gross profit margin 45%
Average salary increase 10%
Corporate income tax rate 20%
Headcount number 15
Minimum cash requirement 200
#NAME?
Check : Assets = Equity + Liabilities
Income statement
Revenues
Cogs
Gross profit
Headcount
Average salary
Cost of salaries
Overhead variable
Distribution
Sales and marketing
Rent
Total
Overhead fixed
General costs
Admin costs
Total
EBITDA
Depreciation
EBIT
Corporate income taxes
Net income
Balance sheet
Current assets
Cash
Account receivables
Inventory
Total
Non-current assets
Purchase value New investments
Total Carrying value
Total assets
Current liabilities
Account payables
Other liabilities
Total
Non-current liabilities
Equity
Total Equity and Liabilities
Cash flow statement
Beginning cash
Operating cash flows
Net income
Depreciation
(Increase) or decrease in account receivable
(Increase) or decrease in inventory
Increase or (decrease) in current liabilities
Total
Investing cash flows
New investments in in non-current assets
Financing cash flow
Increase or (decrease) in financial liabilities
Cash flow
Ending cash
Cash above minimal requirement check
- -
Assumptions Value Fill Actual Data Period 1
Annual sales growth rate 13% 2,200 2,486
1,210 1,367
Gross profit margin 45% 990 1,119
10 11
Average salary increase 10% 45 50
450 545
% in revenues 1% 25 28
% in revenues 2% 39 44
% in revenues 1% 19 21
83 94
Expected annual growth rate 5% 42 44
Expected annual growth rate 5% 36 38
78 82
379 399
Expected annual growth rate 7% 50 54
329 345
Corporate income tax rate 20% 50 69
279 276
Import from CF statement 100 193
% in revenues 12% 270 305
% in cogs 29% 350 395
720 893
% of revenues 10% 249
295 490
1,015 1,383
% in revenues 11% 250 282
% in revenues 7% 150 169
400 452
% in revenues 14% 310 350
305 581
1,015 1,383
100
276
54
(35)
(45)
52
301
(249)
40
93
100 193
(7)
- - - -
Period 2 Period 3 Period 4 Period 5
2,809 3,174 3,587 4,053
1,545 1,746 1,973 2,229
1,264 1,428 1,614 1,824
12 13 14 15
54 60 66 72
653 779 922 1,087
32 36 41 46
50 56 64 72
24 27 31 35
106 120 135 153
46 49 51 54
40 42 44 46
86 90 95 100
419 440 462 484
57 61 66 70
362 379 396 414
72 76 79 83
289 303 317 331
271 333 374 389
345 390 440 497
447 505 571 645
1,063 1,228 1,384 1,531
281 317 359 405
714 970 1,263 1,598
1,777 2,197 2,648 3,130
319 361 408 461
192 216 245 276
511 577 652 737
396 447 505 571
870 1,173 1,490 1,821
1,777 2,197 2,648 3,130
193 271 333 374
289 303 317 331
57 61 66 70
(40) (45) (51) (57)
(51) (58) (66) (74)
59 66 75 85
314 328 341 355
(281) (317) (359) (405)
46 51 58 66
79 62 41 15
271 333 374 389
271 333 374 389
How t
3 stat
How to builid simple
3 statemetnts model
imple
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