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BUSINESS PLAN
VERSION 7.0
© 2008 ISMAIL AB.WAHAB, MALAYSIAN ENTREPRENEURSHIP DEVELOPMENT CENTRE (MEDEC), UNIVERSITI TEKNOLOGI MARA
CLICK HERE TO ENTER DATA
FINANCIAL PLANNING© Ismail Ab.Wahab, MEDEC, UiTM, 2006
NAME OF BUSINESS/COMPANY
1. Projected administrative, marketing and operations expenditure :
MARKETING EXPENDITURE ADMINISTRATIVE EXPENDITURE OPERATIONS EXPENDITURE
Fixed Assets RMFixed Assets RM Fixed AssetsLand & Building
Sinage Furniture Machine and EquipmentOffice Equipment
Renovation
Working Capital Working Capital Working Capital
Salary, EPF, SOCSO Salary, EPF, SOCSO Raw MaterialsBanner Office Rental Carriage Inward & DutyAdvertising Utilities Salaries, EPF & SOCSOTravelling Expenses Stationaries
Other Expenditure Other Expenditure Other ExpenditureOther Expenditure Other Expenditure Other Expenditure
Pre-Operations Pre-Operations Pre-OperationsDeposit (rent, utilities, etc.) Deposit (rent, utilities, etc.) Deposit (rent, utilities, etc.)Business Registration & Licences Business Registration & Licences Business Registration & LicencesInsurance & Road Tax for Motor Vehicle Insurance & Road Tax for Motor Vehicle Insurance & Road Tax for Motor VehicleOther Expenditure Other Expenditure Other ExpenditureTOTAL - TOTAL - TOTAL
2. Projected sales and purchases: SALES PROJECTION PURCHASE PROJECTIONYear 1 Month 1 Month 1
Month 2 Month 2
Month 3 Month 3Month 4 Month 4Month 5 Month 5
Month 6 Month 6 Month 7 Month 7 Month 8 Month 8 Month 9 Month 9
Month 10 Month 10Month 11 Month 11Month 12 Month 12Total Year 1 Total Year 1
Year 2 ToTal Year 2 ToTal Year 2Year 3 Total Year 3 Total Year 3
3. Collection for sales & payment for purchases: COLLECTIONS FOR SALES PAYMENTS FOR PURCHASES In the month of sale 100% In the month of purchase
1 month after sale 0% 1 month after purchase2 months after sale 0% 2 months after purchaseTotal 100% Total
4. Economic life of fixed assets & FIXED ASSETS Econ. Life (yrs) FIXED ASSETS depreciation method: Furniture 5 0
Office Equipment 5 0 Renovation 5 Machine and Equipment - 5 0 Sinage 5 0 - 5 0
5. Increase in working capital (if any): INCREASE IN WORKING CAPITAL (%) Year 2
Year 3
6. Ending stock for raw materials ENDING STOCK OF RAW MATERIALS RM ENDING STOCK OF FINISHED GOODS and finished goods: End of Year 1 End of Year 1
End of Year 2 End of Year 2
DEPRECIATION METHOD (1=straight line, 2=declining balance)
End of Year 3 End of Year 3
7. Rate of taxation (for private limited company): TAX RATE Year 1 28%
Year 2 28%Year 3 28%
8. Business background: BUSINESS LEGAL ENTITY 3 NATURE OF BUSINESS1 = Private Limited Cpmpany (Sdn. Bhd.) 1 = Manufacturing2 = Partnership 2 = Trading3 = Sole Proprietorship 3 = Service
9. Sources of finance: TERMS OF LOAN (if required)Interest rate 5%Loan duration 5Interest payment method* 2* Method: 1 = flat rate 2 = annual rest
TERMS OF HIRE-PURCHASE (if required)Interest rate 5%Hire-purchase duration 5
Click here to allocate the sources of finance
FINANCIAL PLANNING© Ismail Ab.Wahab, MEDEC, UiTM, 2006
1. Projected administrative, marketing and operations expenditure :
OPERATIONS EXPENDITURE
RM
-
PURCHASE PROJECTION - -
\PAYMENTS FOR PURCHASES
0%100%
0%100%
Econ. Life (yrs)
555555
1
RM
3
-
PROJECT IMPLEMENTATION COST & SOURCES OF FINANCE
Project Implementation Cost Sources of Finance
Requirements Cost Loan Hire-Purchase Own Contribution
Fixed Assets Cash Existing F. Assets
Land & Building 0 0 Furniture 0 (1,830) 1,830 Source of finance exceeds cost!Office Equipment 0 (6,824) 6,824 Source of finance exceeds cost!Renovation 0 (3,000) 3,000 Source of finance exceeds cost!0 0 0 Sinage 0 (3,000) 3,000 Source of finance exceeds cost!0 0 0 0 0 0 0 0 0 Machine and Equipment 0 (2,000) 2,000 Source of finance exceeds cost!0 0 0 0 0 0 0 0 0 Working Capital 1 months Administrative 0 (3,937) 3,937 Source of finance exceeds cost!Marketing 0 0 Operations 0 (7,000) 7,000 Source of finance exceeds cost!Pre-Operations & Other Expenditure 0 0 Contingencies 10% 0 0
TOTAL 0 (27,591) 0 27,591 0
CASH FLOW STATEMENT INCOME STATEMENT BALANCE SHEET FINANCIAL PERFORMANCEINPUT
* Kaedah: 1 = kadar tetap Faedah Faedah
2 = atas baki tahunan Pinjaman Sewa Beli
5% 5%
Jangka Masa Jangka Masa
(tahun) (tahun)
5 5
Kaedah*
2
Source of finance exceeds cost!Source of finance exceeds cost!Source of finance exceeds cost! Source of finance exceeds cost! Source of finance exceeds cost! Source of finance exceeds cost! Source of finance exceeds cost!
FINANCIAL PERFORMANCE
ADMINISTRATIVE BUDGET MARKETING BUDGET OPERATIONS BUDGET
Particulars F.Assets Monthly Exp. Others Total Particulars F.Assets Monthly Exp. Others Total Particulars F.Assets
Fixed Assets
Land & Building - - Fixed Assets Fixed Assets
Furniture - - Sinage - - Machine and Equipment 0
Office Equipment - - 0 - - 0 0
Renovation - - 0 - - 0 0
0 - - 0 - - 0 0
Working Capital Working Capital Working Capital
Salary, EPF, SOCSO - - Salary, EPF, SOCSO - - Raw Materials
Office Rental - - Banner - - Carriage Inward & Duty
Utilities - - Advertising - - Salaries, EPF & SOCSO
Stationaries - - Travelling Expenses - - 0
0 - - 0 - - 0
0 - - 0 - - 0
0 - - 0 - - 0
Pre-Operations & Other Expenditure Pre-Operations & Other Expenditure Pre-Operations & Other Expenditure
Other Expenditure - Other Expenditure - Other ExpenditureDeposit (rent, utilities, etc.) - - Deposit (rent, utilities, etc.) - - Deposit (rent, utilities, etc.)Business Registration & Licences - - Business Registration & Licences - - Business Registration & LicencesInsurance & Road Tax for Motor Vehicle - - Insurance & Road Tax for Motor Vehicle - - Insurance & Road Tax for Motor VehicleOther Pre-Operations Expenditure - - Other Pre-Operations Expenditure - - Other Pre-Operations ExpenditureTotal - - - - Total - - - - Total -
* Jangka hayat aset tetap: tahun Anggaran Jualan & Belian
Land & Building tiadaBulan
Jualan Belian
Furniture 5 (RM) (RM)
Office Equipment 5 1 - -
Renovation 5 2 - -
0 5 3 - -
Sinage 5 4 - -
0 5 5 - -
0 5 6 - -
0 5 7 - -
Machine and Equipment 5 8 - -
0 5 9 - -
0 5 10 - -
0 5 11 - -
12 - -
Kaedah susut nilai 1 Jumlah Tahun 1 - -
1=garis lurus, 2=baki berkurangan Jumlah Tahun 2 - -
Jumlah Tahun 3 - -
#NAME? #NAME?#NAME? #NAME?
% kenaikan tahun 2 0% 0% Tahun 1 Tahun 2 Tahun 3
% kenaikan tahun 3 0% 0% Nilai stok (RM)
Bahan mentah### - -
Kutipan Jualan Barang siap ### - -
Bulan semasa 100%
1 bulan selepas jualan 0% Kadar cukai (S### 28% 28%
2 bulan selepas jualan 0%
Jumlah 100% Kenaikan modal k 0% 0%
Bayaran Kepada Pembekal
Bulan semasa 0%
1 bulan selepas belian 100%
2 bulan selepas belian 0%
Jumlah 100%
OPERATIONS BUDGET
Monthly Exp. Others Total
-
-
-
-
- -
- -
- -
- -
- -
- -
- -
-
- -
- -
- -
- -
- - -
0
DEPRECIATION SCHEDULES
Fixed Asset Furniture Fixed Asset Office EquipmentCost (RM) 0 Cost (RM) 0Method Straight Line Method Straight Line
Economic Life (yrs) 5 Economic Life (yrs) 5 Annual Accumulated Annual Accumulated
Year Depreciation Depreciation Book Value Year Depreciation Depreciation
0 - - - 0 - -
1 - - - 1 - -
2 - - - 2 - -
3 - - - 3 - -
4 - - - 4 - -
5 - - - 5 - -
6 - - - 6 - -
7 - - - 7 - -
8 - - - 8 - -
9 - - - 9 - -
10 - - - 10 - -
Fixed Asset Renovation Fixed Asset 0Cost (RM) 0 Cost (RM) 0Method Straight Line Method Straight Line
Economic Life (yrs) 5 Economic Life (yrs) 5 Annual Accumulated Annual Accumulated
Year Depreciation Depreciation Book Value Year Depreciation Depreciation
0 - - - 0 - -
1 - - - 1 - -
2 - - - 2 - -
3 - - - 3 - -
4 - - - 4 - -
5 - - - 5 - -
6 - - - 6 - -
7 - - - 7 - -
8 - - - 8 - -
9 - - - 9 - -
10 - - - 10 - -
Fixed Asset Sinage Fixed Asset 0Cost (RM) 0 Cost (RM) 0Method Straight Line Method Straight Line
Economic Life (yrs) 5 Economic Life (yrs) 5 Annual Accumulated Annual Accumulated
Year Depreciation Depreciation Book Value Year Depreciation Depreciation
0 - - - 0 - -
1 - - - 1 - -
2 - - - 2 - -
3 - - - 3 - -
4 - - - 4 - -
5 - - - 5 - -
6 - - - 6 - -
7 - - - 7 - -
8 - - - 8 - -
9 - - - 9 - -
10 - - - 10 - -
Fixed Asset 0 Fixed Asset 0Cost (RM) 0 Cost (RM) 0Method Straight Line Method Straight Line
Economic Life (yrs) 5 Economic Life (yrs) 5 Annual Accumulated Annual Accumulated
Year Depreciation Depreciation Book Value Year Depreciation Depreciation
0 - - - 0 - -
1 - - - 1 - -
2 - - - 2 - -
3 - - - 3 - -
4 - - - 4 - -
5 - - - 5 - -
6 - - - 6 - -
7 - - - 7 - -
8 - - - 8 - -
9 - - - 9 - -
10 - - - 10 - -
Fixed Asset Machine and Equipment Fixed Asset 0Cost (RM) 0 Cost (RM) 0Method Straight Line Method Straight Line
Economic Life (yrs) 5 Economic Life (yrs) 5
Annual Accumulated Annual AccumulatedYear Depreciation Depreciation Book Value Year Depreciation Depreciation
0 - - - 0 - -
1 - - - 1 - -
2 - - - 2 - -
3 - - - 3 - -
4 - - - 4 - -
5 - - - 5 - -
6 - - - 6 - -
7 - - - 7 - -
8 - - - 8 - -
9 - - - 9 - -
10 - - - 10 - -
Fixed Asset 0 Fixed Asset 0
Cost (RM) 0 Cost (RM) 0Method Straight Line Method Straight Line
Economic Life (yrs) 5 Economic Life (yrs) 5
Annual Accumulated Annual Accumulated
Year Depreciation Depreciation Book Value Year Depreciation Depreciation
0 - - - 0 - -
1 - - - 1 - -
2 - - - 2 - -
3 - - - 3 - -
4 - - - 4 - -
5 - - - 5 - -
6 - - - 6 - -
7 - - - 7 - -
8 - - - 8 - -
9 - - - 9 - -
10 - - - 10 - -
CASH FLOW STATEMENT INCOME STATEMENT BALANCE SHEETINPUT
0 0
DEPRECIATION SCHEDULES LOAN & HIRE-PURCHASE AMMORTISATION SCHEDULES
Office Equipment LOAN REPAYMENT SCHEDULE HIRE-PURCHASE REPAYMENT SCHEDULEAmount -27,591 Amount
Interest Rate 5% Interest Rate
Duration (yrs) 5 Duration (yrs) Method Baki Tahunan
Book Value Year Principal Interest Total Payment Principal Balance Year Principal
- 0 - - (27,591) 0 -
- 1 (5,518) (1,380) (6,898) (22,073) 1 -
- 2 (5,518) (1,104) (6,622) (16,555) 2 -
- 3 (5,518) (828) (6,346) (11,036) 3 -
- 4 0 0 - (11,036) 4 -
- 5 0 0 - (11,036) 5 -
- 6 0 0 - (11,036) 6 -
- 7 0 0 - (11,036) 7 -
- 8 0 0 - (11,036) 8 -
- 9 0 0 - (11,036) 9 -
- 10 0 0 - -11036 10 -
0
Book Value
-
-
-
-
-
-
-
-
-
-
-
0
Book Value
-
-
-
-
-
-
-
-
-
-
-
0
Book Value
-
-
-
-
-
-
-
-
-
-
-
0
Book Value
-
-
-
-
-
-
-
-
-
-
-
0
Book Value
-
-
-
-
-
-
-
-
-
-
-
BALANCE SHEET FINANCIAL PERFORMANCE
0
LOAN & HIRE-PURCHASE AMMORTISATION SCHEDULES
HIRE-PURCHASE REPAYMENT SCHEDULE0
5%
5
Interest Total Payment Principal Balance
- -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
0PRO FORMA CASH FLOW STATEMENT
MONTH Pre-Operations 1 2 3 4 5 6 7 8 9 10 11 12 TOTAL YR 1
CASH INFLOW
Capital (Cash) 27,591 0 0 0 0 0 0 0 0 0 0 0 27,591
Loan (27,591) 0 0 0 0 0 0 0 0 0 0 0 (27,591)
Cash Sales 0 0 0 0 0 0 0 0 0 0 0 0 0
Collection of Accounts Receivable 0 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL CASH INFLOW 0 0 0 0 0 0 0 0 0 0 0 0 0 0
CASH OUTFLOW
Administrative Expenditure
Salary, EPF, SOCSO 0 0 0 0 0 0 0 0 0 0 0 0 0
Office Rental 0 0 0 0 0 0 0 0 0 0 0 0 0
Utilities 0 0 0 0 0 0 0 0 0 0 0 0 0
Stationaries 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0
Marketing Expenditure
Salary, EPF, SOCSO 0 0 0 0 0 0 0 0 0 0 0 0 0
Banner 0 0 0 0 0 0 0 0 0 0 0 0 0
Advertising 0 0 0 0 0 0 0 0 0 0 0 0 0
Travelling Expenses 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0
Operations Expenditure
Cash Purchase 0 0 0 0 0 0 0 0 0 0 0 0 0
Payment of Account Payable 0 0 0 0 0 0 0 0 0 0 0 0 0
Carriage Inward & Duty 0 0 0 0 0 0 0 0 0 0 0 0 0
Salaries, EPF & SOCSO 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0
Other Expenditure 0 0
Pre-Operations
Deposit (rent, utilities, etc.) 0 0 0 0 0 0 0 0 0 0 0 0 0
Business Registration & Licences 0 0 0 0 0 0 0 0 0 0 0 0 0
Insurance & Road Tax for Motor Vehicle 0 0 0 0 0 0 0 0 0 0 0 0 0
Other Pre-Operations Expenditure 0 0 0 0 0 0 0 0 0 0 0 0 0
Fixed Assets
Purchase of Fixed Assets - Land & Building 0 0 0 0 0 0 0 0 0 0 0 0 0
Purchase of Fixed Assets - Others 0 0 0 0 0 0 0 0 0 0 0 0 0
Hire-Purchase Down Payment 0 0 0 0 0 0 0 0 0 0 0 0 0
Hire-Purchase Repayment:
Principal 0 0 0 0 0 0 0 0 0 0 0 0 0
Interest 0 0 0 0 0 0 0 0 0 0 0 0 0
Loan Repayment:
Principal (460) (460) (460) (460) (460) (460) (460) (460) (460) (460) (460) (460) (5,518)
Interest (115) (115) (115) (115) (115) (115) (115) (115) (115) (115) (115) (115) (1,380)
Tax Payable 0 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL CASH OUTFLOW 0 (575) (575) (575) (575) (575) (575) (575) (575) (575) (575) (575) (575) (6,898)
CASH SURPLUS (DEFICIT) 0 575 575 575 575 575 575 575 575 575 575 575 575 6,898
BEGINNING CASH BALANCE 0 575 1,150 1,724 2,299 2,874 3,449 4,024 4,599 5,173 5,748 6,323 0
ENDING CASH BALANCE 0 575 1,150 1,724 2,299 2,874 3,449 4,024 4,599 5,173 5,748 6,323 6,898 6,898
-
INCOME STATEMENT BALANCE SHEET FINANCIAL PERFORMANCEINPUT
0PRO FORMA CASH FLOW STATEMENT
YEAR 2 YEAR 3
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
(5,518) (5,518)
(1,104) (828)
0 0
(6,622) (6,346)
6,622 6,346
6,898 13,520
13,520 19,866
© Ismail Ab.Wahab
0
0 0
0
PRO-FORMA INCOME STATEMENT
Year 1 Year 2
Sales 0 0
Less: Cost of Sales
Opening stock
Purchases 0 0
Less: Ending Stock
Carriage Inward & Duty 0 0
Gross Profit
Less: Enpenditure
Administrative Expenditure 0 0
Marketing Expenditure 0 0
Other Expenditure 0 0
Business Registration & Licences 0
Insurance & Road Tax for Motor Vehicle 0 0
Other Pre-Operations Expenditure 0 0
Interest on Hire-Purchase 0 0
Interest on Loan (1,380) (1,104)
Depreciation of Fixed Assets 0 0
Operations Expenditure 0 0
Total Expenditure (1,380) (1,104)
Net Profit Before Tax 1,380 1,104
Tax 0 0
Net Profit After Tax 1,380 1,104
Accumulated Net Profit 1,380 2,483
© Ismail Ab.Wahab
INPUT CASH FLOW STATEMENT BALANCE SHEET
0
0
0
PRO-FORMA INCOME STATEMENT
Year 3
0
0
0
0
0
0
0
0
0
(828)
0
0
(828)
828
0
828 3,311
BALANCE SHEET FINANCIAL PERFORMANCE
0
PRO-FORMA BALANCE SHEET
Year 1 Year 2
ASSETS
Non-Current Assets (Book Value)
Land & Building 0 0
Furniture 0 0
Office Equipment 0 0
Renovation 0 0
0 0 0
Sinage 0 0 0 0 0 0 0 0
0 0 0
Machine and Equipment 0 0
0 0 0
0 0 0
0 0 0
Other Assets
Deposit 0 0
0 0
Current Assets
Stock of Raw Materials 0 0Stock of Finished Goods 0 0
Accounts Receivable 0 0
Cash Balance 6,898 13,520
6,898 13,520
TOTAL ASSETS 6,898 13,520
Owners' Equity
Capital 27,591 27,591
Accumulated Profit 1,380 2,483
28,971 30,074
Long-Term Liabilities
Loan Balance (22,073) (16,555)
Hire-Purchase Balance 0 0
(22,073) (16,555)
Current Liabilities
Accounts Payable 0 0
TOTAL EQUITY & LIABILITIES 6,898 13,520
INPUT CASH FLOW STATEMENT INCOME STATEMENT
0
PRO-FORMA BALANCE SHEET
Year 3
0 0
0
0
0
0
0 0
0
0
0 0 0
0
0
00
0
19,866
19,866
19,866
27,591 3,311
30,902
(11,036)
0
(11,036)
0
19,866
INCOME STATEMENT FINANCIAL PERFORMANCE
0
FINANCIAL RATIO ANALYSIS Year 1 Year 2
LIQUIDITY
Current Ratio #DIV/0! #DIV/0!Quick Ratio (Acid Test) #DIV/0! #DIV/0!
EFFICIENCY
Inventory Turnover #VALUE! #VALUE!
PROFITABILITY
Gross Profit Margin #VALUE! #VALUE!Net Profit Margin #DIV/0! #DIV/0!Return on Assets 20.00% 8.16%Return on Equity 4.76% 3.67%
SOLVENCYDebt to Equity -76.19% -55.05%Debt to Assets -320.00% -122.45%Time Interest Earned (2) (2)BREAK-EVEN ANALYSIS
CASH FLOW STATEMENTINPUT INCOME STATEMENT
0
FINANCIAL RATIO ANALYSISYear 3
#DIV/0!#DIV/0!
#VALUE!
#VALUE!#DIV/0!4.17%2.68%
-35.71%-55.56%
(2)
BALANCE SHEETINCOME STATEMENT
FINANCIAL RATIOS
1 2 3
0
1
1
Current Ratios
Year
Ra
tio
1 2 3
0
1
1
Quick Ratios
Year
Ra
tio
1 2 3
0
1
1
Inventory Turnover
Year
Tim
es
1 2 3
0.00%
10.00%
20.00%
30.00%
40.00%
50.00%
60.00%
70.00%
80.00%
90.00%
100.00%
Gross Profit Margin
Year
Perc
ent
1 2 3
0.00%
10.00%
20.00%
30.00%
40.00%
50.00%
60.00%
70.00%
80.00%
90.00%
100.00%
Net Profit Margin
Year
Perc
ent
1 2 3
0.00%
5.00%
10.00%
15.00%
20.00%
25.00%
Return on Assets
Year
Perc
ent
1 2 3
0.00%
1.00%
2.00%
3.00%
4.00%
5.00%
6.00%
Return on Equity
Year
Perc
ent
1 2 3
-80%
-70%
-60%
-50%
-40%
-30%
-20%
-10%
0%
Debts to Equity
Row 134
Year
Perc
ent
#DIV/0! #DIV/0! #DIV/0!#DIV/0! #DIV/0! #DIV/0!
#VALUE! #VALUE! #VALUE!
#VALUE! #VALUE! #VALUE!#DIV/0! #DIV/0! #DIV/0!20.00% 8.16% 4.17%
4.76% 3.67% 2.68%
-76% -55% -36%-320% -122% -56%
-2 -2 -2
1 2 3
0.00%
1.00%
2.00%
3.00%
4.00%
5.00%
6.00%
Return on Equity
Year
Perc
ent
1 2 3
-80%
-70%
-60%
-50%
-40%
-30%
-20%
-10%
0%
Debts to Equity
Row 134
Year
Perc
ent
1 2 3
-350%
-300%
-250%
-200%
-150%
-100%
-50%
0%
Debts to Assets
Year
Perc
ent
1 2 3
-3
-2
-1
0
Times Interest Earned
Year
Tim
es
FINANCIAL RATIOS
1 2 3
0
1
1
Quick Ratios
Year
Ra
tio
1 2 3
0.00%
10.00%
20.00%
30.00%
40.00%
50.00%
60.00%
70.00%
80.00%
90.00%
100.00%
Gross Profit Margin
Year
Perc
ent
1 2 3
0.00%
5.00%
10.00%
15.00%
20.00%
25.00%
Return on Assets
Year
Perc
ent
1 2 3
-80%
-70%
-60%
-50%
-40%
-30%
-20%
-10%
0%
Debts to Equity
Row 134
Year
Perc
ent
1 2 3
-80%
-70%
-60%
-50%
-40%
-30%
-20%
-10%
0%
Debts to Equity
Row 134
Year
Perc
ent
1 2 3
-3
-2
-1
0
Times Interest Earned
Year
Tim
es