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Venture 2002
HINTS ABOUT THE FINANCIAL PLAN SPREADSHEETS
The following spreadsheets are available to Venture 2002 entrants as help in preparing their financial plans.
The individual parts of the financial plan are to some extent generic, and users should adapt them to reflect their own situation.Attention! Venture 2002 accepts no responsibility for the correctness or completeness of these spreadsheets. Entrants
are responsible for all figures and statements derived from these spreadsheets.
Contents
Sheet no. Name Description
1 Hints Hints on using the spreadsheets
2 Assumptions Summary of the assumptions on which the financial plan is based
3 Details Detailed information for preparing the profit & loss statement, balance sheet and cash flow calculation
(P&L, balance sheet, cash flow) - Specification of costs and revenue
- Cash flow calculation- P&L statement
- Balance sheet
- Personnel development
- Gross margin per product/service
- Wages
- Investments
4 Overview Summary/overview of the profit & loss statement, balance sheet and cash flow calculation
(P&L, balance sheet, cash flow)
5 Sales development Graph showing development of sales, gross margin and net profit
6 Cash needs Graph showing cumulated cash needs (scenarios)7 Graph data Data for graphs (Sheets 5 and 6)
Remarks and recommended procedure
1.) All the necessary entries can be made on Sheet 3 Details (P&L, balance sheet, cash flow). The relevant entry cells are shown in green;
the remaining cells are calculated using this information and are best not altered (the spreadsheets should, of course, be adjusted to the
specific situation).
2.) The entries in your financial plan are determined by your assumptions (proposals on Sheet 3 Details (P&L, balance sheet, cash flow)) and in the planning for the sales
of your products/services and the development of the personnel levels. To facilitate handling the figures, you are recommended to record your assumptions/forecasts
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Venture 2002
HINTS ABOUT THE FINANCIAL PLAN SPREADSHEETS
on a separate spreadsheet (must be created), and to make the entries in Sheet 3 Details (P&L, balance sheet, cash flow) via links.
3.) Calculations are monthly for the first two years, and annual thereafter. The overview spreadsheets for the P&L statement, the balance sheet andthe cash flow calculation can be found on Sheet 4 Overview (P&L, balance sheet, cash flow).
4.) Two basic graphs (Sales development and Cash needs) have been prepared (data entry via Sheet 7 Graph data); you are, however, recommended not
to restrict yourself to these two graphs, but also to use other formats.
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SAMPLE CO. LTD
Assumptions for the financial plan (summary)
SALES:
- The first sales will take place in 1/2002- Price structure:
Product/service 1 0
Product/service 2 0
Product/service 3 0
Product/service 4 0
COSTS OF SERVICES PROVIDED
- Material costs per unit:
Product/service 1 0
Product/service 2 0
Product/service 3 0
Product/service 4 0
OPERATING COSTS
- Monthly wages reflect current market rates
- Consultants for special projects and auditors will be paid at market rates
- Social costs as percentage of wage costs 0%
- Annual rise in wages 15%
- The model for the number of employees is given in the financial plan
- Commissions on sales 0%
- Additional costs per person calculated as follows:
Costs per pers./month ffice materia Travel ommunicationProduction 0 0 0
Development/engineering 0 0 0
Marketing & sales 0 0 0
Administration 0 0 0
- Rent per square metre per month 0.00
- Provisions for unpaid invoices in % of sales 0%
- Interest income on liquid assets #####
- Income tax 30%
BALANCE SHEET
- Debitors are settled within 30 days, creditors within 30 days- Goods are purchased on average 30 days before the sale of the product/service
- Fixed assets include computers, software, office equipment and property
- Individual depreciation periods per asset and cost centre
- Provisions for wages represent half a monthly salary
- Taxes are paid at the end of the tax period
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Page 1
SAMPLE CO. LTD
Income & expenditure (direct calculation of cash flow)
3-Jun-12 Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Mo
2:27 Jan-02 Feb-02 Mar-02 Apr-02 May-02 Jun-02 Jul-02 Au
CASH AT START OF MONTH/YEAR 0 0 0 0 0 0 0
Income
Sales income received 0 0 0 0 0 0 0
Interest income 0 0 0 0 0 0 0
Total income 0 0 0 0 0 0 0
Expenditure
Salaries 0 0 0 0 0 0 0
Social and other personnel costs 0 0 0 0 0 0 0
Commissions, bonuses 0 0 0 0 0 0 0
Material purchases 0 0 0 0 0 0 0
Returns 0 0 0 0 0 0 0
Advertising 0 0 0 0 0 0 0
Publicity material 0 0 0 0 0 0 0
Exhibitions 0 0 0 0 0 0 0
Office material 0 0 0 0 0 0 0Travel and refreshment 0 0 0 0 0 0 0
Communication 0 0 0 0 0 0 0
Maintenance/repairs 0 0 0 0 0 0 0
Rent 0 0 0 0 0 0 0
Water and electricity 0 0 0 0 0 0 0
Insurance 0 0 0 0 0 0 0
External consultants 0 0 0 0 0 0 0
Prof. services (legal, accounting, etc.) 0 0 0 0 0 0 0
Tax 0 0 0 0 0 0 0
Capital expenditure 0 0 0 0 0 0 0Interest payments 0 0 0 0 0 0 0
Total expenditure 0 0 0 0 0 0 0
Increase/decrease in cash 0 0 0 0 0 0 0
Funds received from financing 0 0 0 0 0 0 0
Funds received from credits 0 0 0 0 0 0 0
CASH AT END OF MONTH/YEAR 0 0 0 0 0 0 0
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Page 2
SAMPLE CO. LTD
Cash flow calculation (indirect calculation)
3-Jun-12 Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Mo
2:27 Jan-02 Feb-02 Mar-02 Apr-02 May-02 Jun-02 Jul-02 Au
CASH AT START OF MONTH/YEAR 0 0 0 0 0 0 0
Cash inflow
Net profit 0 0 0 0 0 0 0
Plus depreciation/amortization 0 0 0 0 0 0 0
Plus changes in:
Liabilities from performance 0 0 0 0 0 0 0
Wage provisions 0 0 0 0 0 0 0
Tax provisions 0 0 0 0 0 0 0
Long-term debt/loans 0 0 0 0 0 0 0
Total cash inflow 0 0 0 0 0 0 0
Cash deployed
Minus changes in:
Net receivables from performance 0 0 0 0 0 0 0
Stock 0 0 0 0 0 0 0
Gross fixed assets 0 0 0 0 0 0 0
Total cash deployed 0 0 0 0 0 0 0
INCREASE/DECREASE IN CASH 0 0 0 0 0 0 0
FINANCING (increase in equity) 0 0 0 0 0 0 0
CASH AT END OF MONTH/YEAR 0 0 0 0 0 0 0
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Page 3
SAMPLE CO. LTD
Profit & loss statement
3-Jun-12 Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 M
2:27 Jan-02 Feb-02 Mar-02 Apr-02 May-02 Jun-02 Jul-02 A
Sales
Product/service 1 0 0 0 0 0 0 0
Product/service 2 0 0 0 0 0 0 0
Product/service 3 0 0 0 0 0 0 0
Product/service 4 0 0 0 0 0 0 0
Total sales 0 0 0 0 0 0 0
Expenditure
Costs of performance
Direct production costs (wages) 0 0 0 0 0 0 0
Material costs 0 0 0 0 0 0 0
Returns 0 0 0 0 0 0 0
Indirect production costs (overhead) 0 0 0 0 0 0 0
Total costs of performance 0 0 0 0 0 0 0
Gross profit 0 0 0 0 0 0 0
In % of sales 0% 0% 0% 0% 0% 0% 0%
Operating costs
Development/Engineering
No. of personnel units 0 0 0 0 0 0 0
Wages 0 0 0 0 0 0 0
Bonuses 0 0 0 0 0 0 0
Social and other personnel costs 0 0 0 0 0 0 0
Consultancy As required 0 0 0 0 0 0 0
Office material 0 /person 0 0 0 0 0 0 0
Travel and refreshment 0 /person 0 0 0 0 0 0 0Communication 0 /person 0 0 0 0 0 0 0
Depreciation 0 0 0 0 0 0 0
Total Development/Engineering 0 0 0 0 0 0 0
In % of sales 0% 0% 0% 0% 0% 0% 0%
Marketing & Sales
No. of personnel units 0 0 0 0 0 0 0
Wages 0 0 0 0 0 0 0
Commissions, bonuses 0% of sales 0 0 0 0 0 0 0
Social and other personnel costs 0 0 0 0 0 0 0Office material 0 /person 0 0 0 0 0 0 0
Travel and refreshment 0 /person 0 0 0 0 0 0 0
Communication 0 /person 0 0 0 0 0 0 0
Depreciation 0 0 0 0 0 0 0
Total Marketing & Sales 0 0 0 0 0 0 0
In % of sales 0% 0% 0% 0% 0% 0% 0%
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SAMPLE CO. LTD
Profit & loss statement
3-Jun-12 Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 M
2:27 Jan-02 Feb-02 Mar-02 Apr-02 May-02 Jun-02 Jul-02 A
Publicity
Publicity 0.0% of sales 0 0 0 0 0 0 0
Exhibitions 0.0% of sales 0 0 0 0 0 0 0
Other 0.0% of sales 0 0 0 0 0 0 0
Total publicity 0 0 0 0 0 0 0
In % of sales 0% 0% 0% 0% 0% 0% 0%
Administration No. of personnel units 0 0 0 0 0 0 0
Wages 0 0 0 0 0 0 0
Bonuses 0 0 0 0 0 0 0
Social and other personnel costs 0 0 0 0 0 0 0
Office material 0 /person 0 0 0 0 0 0 0
Travel and refreshment 0 /person 0 0 0 0 0 0 0
Communication 0 /person 0 0 0 0 0 0 0
Insurance 0.0% of sales 0 0 0 0 0 0 0
Prof. services (legal, accounting, etc.) as required 0 0 0 0 0 0 0
Provisions for unpaid invoices 0.0% of sales 0 0 0 0 0 0 0Office rent 0 0 0 0 0 0 0
Water, electricity 0.00 /m2
0 0 0 0 0 0 0
Maintenance, repairs 0.00 /m2
0 0 0 0 0 0 0
Depreciation 0 0 0 0 0 0 0
Total administration 0 0 0 0 0 0 0
In % of sales 0% 0% 0% 0% 0% 0% 0%
Total operating costs 0 0 0 0 0 0 0
In % of sales 0% 0% 0% 0% 0% 0% 0%
Operating profit (EBIT) 0 0 0 0 0 0 0
In % of sales 0% 0% 0% 0% 0% 0% 0%
Financing expenditure 0.0% Interest rat 0 0 0 0 0 0 0
Financing income #DIV/0! 0 0 0 0 0 0 0
Profit before tax 0 0 0 0 0 0 0
Income tax 0 0 0 0 0 0 0
Net profit 0 0 0 0 0 0 0
In % of sales 0% 0% 0% 0% 0% 0% 0%
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SAMPLE CO. LTD
Balance sheet
3-Jun-12 Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 M
2:27 Jan-02 Feb-02 Mar-02 Apr-02 May-02 Jun-02 Jul-02 A
ASSETS
Liquid assets
Cash 0 0 0 0 0 0 0
Gross receivables from customers (30, 60 or 90 days) 30 days 0 0 0 0 0 0 0
Provisions for bad debts 0.0% of gross 0 0 0 0 0 0 0
Net receivables from customers 0 0 0 0 0 0 0
Stock/inventory (30, 60 or 90 days) 30 days 0 0 0 0 0 0 0
Total liquid assets 0 0 0 0 0 0 0
Fixed assets
Computer hardware and software 0 0 0 0 0 0 0
Furniture and other equipment 0 0 0 0 0 0 0
Property, buildings and plant 0 0 0 0 0 0 0
Total fixed assets 0 0 0 0 0 0 0
Cumulated depreciation
Computer hardware and software 0 0 0 0 0 0 0
Furniture and other equipment 0 0 0 0 0 0 0
Property, buildings and plant 0 0 0 0 0 0 0
Total cumulated depreciation 0 0 0 0 0 0 0
Net fixed assets 0 0 0 0 0 0 0
TOTAL ASSETS 0 0 0 0 0 0 0
LIABILITIES
Debt
Short-term debt no entry field
Open third-party invoices (creditors) 30 days 0 0 0 0 0 0 0
Provisions for wages 15 days 0 0 0 0 0 0 0
Provisions for taxes 90 days 0 0 0 0 0 0 0
Total short-term debt 0 0 0 0 0 0 0
Long-term debt
Loans and mortgages 0 0 0 0 0 0 0
Total long-term debt 0 0 0 0 0 0 0
Total debt 0 0 0 0 0 0 0
Equity
Share capital 0 0 0 0 0 0 0
Reserves 0 0 0 0 0 0 0
Profit/loss carried forward 0 0 0 0 0 0 0
Total equity 0 0 0 0 0 0 0
TOTAL LIABILITIES 0 0 0 0 0 0 0
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SAMPLE CO. LTD
Gross margin per product/service
3-Jun-12 Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Mont
2:27 Jan-02 Feb-02 Mar-02 Apr-02 May-02 Jun-02 Jul-02 Aug-
Product/service 1
Sales
No. of units 0 0 0 0 0 0 0
Average selling price 0 0 0 0 0 0 0
Total sales 0 0 0 0 0 0 0
Share of total sales 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.
Direct costs
Material costs per unit 0 0 0 0 0 0 0
Material 0 0 0 0 0 0 0
Direct labour costs 0 0 0 0 0 0 0
Indirect labour costs 0 0 0 0 0 0 0
Returns 0.0% of sales 0 0 0 0 0 0 0
Total direct costs 0 0 0 0 0 0 0
GROSS MARGIN 0 0 0 0 0 0 0
Gross margin in % of sales 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.
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SAMPLE CO. LTD
Gross margin per product/service
3-Jun-12 Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Mont
2:27 Jan-02 Feb-02 Mar-02 Apr-02 May-02 Jun-02 Jul-02 Aug-
Product/service 2
Sales
No. of units 0 0 0 0 0 0 0
Average selling price 0 0 0 0 0 0 0
Total sales 0 0 0 0 0 0 0
Share of total sales 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.
Direct costs
Material costs per unit 0 0 0 0 0 0 0
Material 0 0 0 0 0 0 0
Direct labour costs 0 0 0 0 0 0 0
Indirect labour costs 0 0 0 0 0 0 0
Returns 0.0% of sales 0 0 0 0 0 0 0
Total direct costs 0 0 0 0 0 0 0
GROSS MARGIN 0 0 0 0 0 0 0
Gross margin in % of sales 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.
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SAMPLE CO. LTD
Gross margin per product/service
3-Jun-12 Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Mont
2:27 Jan-02 Feb-02 Mar-02 Apr-02 May-02 Jun-02 Jul-02 Aug-
Product/service 3
Sales
No. of units 0 0 0 0 0 0 0
Average selling price 0 0 0 0 0 0 0
Total sales 0 0 0 0 0 0 0
Share of total sales 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.
Direct costs
Material costs per unit 0 0 0 0 0 0 0
Material 0 0 0 0 0 0 0
Direct labour costs 0 0 0 0 0 0 0
Indirect labour costs 0 0 0 0 0 0 0
Returns 0.0% of sales 0 0 0 0 0 0 0
Total direct costs 0 0 0 0 0 0 0
GROSS MARGIN 0 0 0 0 0 0 0
Gross margin in % of sales 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.
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SAMPLE CO. LTD
Gross margin per product/service
3-Jun-12 Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Mont
2:27 Jan-02 Feb-02 Mar-02 Apr-02 May-02 Jun-02 Jul-02 Aug-
Product/service 4
Sales
No. of units 0 0 0 0 0 0 0
Average selling price 0 0 0 0 0 0 0
Total sales 0 0 0 0 0 0 0
Share of total sales 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.
Direct costs
Material costs per unit 0 0 0 0 0 0 0
Material 0 0 0 0 0 0 0
Direct labour costs 0 0 0 0 0 0 0
Indirect labour costs 0 0 0 0 0 0 0
Returns 0.0% of sales 0 0 0 0 0 0 0
Total direct costs 0 0 0 0 0 0 0
GROSS MARGIN 0 0 0 0 0 0 0
Gross margin in % of sales 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.
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SAMPLE CO. LTD
Personnel planning (personnel units)
3-Jun-12 Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 M
2:27 Jan-02 Feb-02 Mar-02 Apr-02 May-02 Jun-02 Jul-02 A
Production Monthly wage Annual wage
Manufacturing 0 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Assembly 0 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Handling, logistics 0 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Purchasing 0 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Total Production 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Development/Engineering
Development head 0 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Mechanical engineer 0 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Electrician 0 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Software developer 0 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Total Development/Engineering 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Marketing & Sales
Marketing head 0 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Marketing 0 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Sales head 0 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Salespeople 0 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Customer service 0 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Total Marketing & Sales 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Administration
CEO 0 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
CFO 0 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Controller 0 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Accounting 0 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Personnel 0 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Secretarial services 0 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Total Administration 0.0 0.0 0.0 0.0 0.0 0.0 0.0
TOTAL PERSONNEL (personnel units) 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Sales per employee
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SAMPLE CO. LTD
Salaries paid
3-Jun-12 Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Mo
2:27 Jan-02 Feb-02 Mar-02 Apr-02 May-02 Jun-02 Jul-02 Au
Production
Manufacturing 0 0 0 0 0 0 0
Assembly 0 0 0 0 0 0 0
Handling, logistics 0 0 0 0 0 0 0
Purchasing 0 0 0 0 0 0 0
Total Production 0 0 0 0 0 0 0
Development/Engineering
Development head 0 0 0 0 0 0 0
Mechanical engineer 0 0 0 0 0 0 0
Electrician 0 0 0 0 0 0 0
Software developer 0 0 0 0 0 0 0
Total Development/Engineering 0 0 0 0 0 0 0
Marketing & Sales
Marketing head 0 0 0 0 0 0 0
Marketing 0 0 0 0 0 0 0
Sales head 0 0 0 0 0 0 0
Salespeople 0 0 0 0 0 0 0
Customer service 0 0 0 0 0 0 0
Total Marketing & Sales 0 0 0 0 0 0 0
Administration
CEO 0 0 0 0 0 0 0
CFO 0 0 0 0 0 0 0
Controller 0 0 0 0 0 0 0
Accounting 0 0 0 0 0 0 0
Personnel 0 0 0 0 0 0 0
Secretarial services 0 0 0 0 0 0 0
Total Administration 0 0 0 0 0 0 0
TOTAL SALARIES PAID 0 0 0 0 0 0 0
Social and other personnel costs 0% of salary 0% 0% 0% 0% 0% 0% 0%
Annual salary growth 15.0%
Salaries as % of starting salaries 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 10
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SAMPLE CO. LTD
Investments
3-Jun-12 Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Mo
2:27 Jan-02 Feb-02 Mar-02 Apr-02 May-02 Jun-02 Jul-02 Au
Production
Computer hardware and software 0 /Person 0 0 0 0 0 0 0
Furniture and other equipment 0 /Person 0 0 0 0 0 0 0
Property, buildings and plant 0 /Person 0 0 0 0 0 0 0
Total investments 0 0 0 0 0 0 0
Development/Engineering
Computer hardware and software 0 /Person 0 0 0 0 0 0 0
Furniture and other equipment 0 /Person 0 0 0 0 0 0 0
Property, buildings and plant 0 /Person 0 0 0 0 0 0 0
Total investments 0 0 0 0 0 0 0
Marketing
Computer hardware and software 0 /Person 0 0 0 0 0 0 0
Furniture and other equipment 0 /Person 0 0 0 0 0 0 0
Property, buildings and plant 0 /Person 0 0 0 0 0 0 0
Total investments 0 0 0 0 0 0 0
Administration
Computer hardware and software 0 /Person 0 0 0 0 0 0 0
Furniture and other equipment 0 /Person 0 0 0 0 0 0 0
Property, buildings and plant 0 /Person 0 0 0 0 0 0 0
Total investments 0 0 0 0 0 0 0
TOTAL INVESTMENTS 0 0 0 0 0 0 0
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SAMPLE CO. LTD
Depreciation
3-Jun-12 Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Mo
2:27 Jan-02 Feb-02 Mar-02 Apr-02 May-02 Jun-02 Jul-02 Au
Production
Computer hardware and software 3 years 0 0 0 0 0 0 0
Furniture and other equipment 7 years 0 0 0 0 0 0 0
Property, buildings and plant 10 years 0 0 0 0 0 0 0
Total depreciation 0 0 0 0 0 0 0
Development/Engineering
Computer hardware and software 3 years 0 0 0 0 0 0 0
Furniture and other equipment 7 years 0 0 0 0 0 0 0
Property, buildings and plant 10 years 0 0 0 0 0 0 0
Total depreciation 0 0 0 0 0 0 0
Marketing
Computer hardware and software 3 years 0 0 0 0 0 0 0
Furniture and other equipment 7 years 0 0 0 0 0 0 0
Property, buildings and plant 10 years 0 0 0 0 0 0 0
Total depreciation 0 0 0 0 0 0 0
Administration
Computer hardware and software 3 years 0 0 0 0 0 0 0
Furniture and other equipment 7 years 0 0 0 0 0 0 0
Property, buildings and plant 10 years 0 0 0 0 0 0 0
Total depreciation 0 0 0 0 0 0 0
TOTAL DEPRECIATION 0 0 0 0 0 0 0
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SAMPLE CO. LTD
Production and stock/inventory
3-Jun-12 Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Mo
2:27 Jan-02 Feb-02 Mar-02 Apr-02 May-02 Jun-02 Jul-02 Au
Production
Direct labour costs
No. of personnel 0 0 0 0 0 0 0
Salaries 0 0 0 0 0 0 0
Bonus 0 0 0 0 0 0 0
Social costs 0 0 0 0 0 0 0
Total direct labour costs 0 0 0 0 0 0 0
Indirect labour costs
Office material 0 /Person 0 0 0 0 0 0 0
Travel and refreshment 0 /Person 0 0 0 0 0 0 0
Communication 0 /Person 0 0 0 0 0 0 0
Rent 0 0 0 0 0 0 0
Depreciation 0 0 0 0 0 0 0
Total indirect labour costs 0 0 0 0 0 0 0
Total Production 0 0 0 0 0 0 0
Stock/inventory
Initial stock/inventory 0 0 0 0 0 0 0
Additional purchases (30 days before sale)
Product/service 1 0 0 0 0 0 0 0
Product/service 2 0 0 0 0 0 0 0
Product/service 3 0 0 0 0 0 0 0
Product/service 4 0 0 0 0 0 0 0
Total purchases 0 0 0 0 0 0 0
Minus material costs of sales
Product/service 1 0 0 0 0 0 0 0
Product/service 2 0 0 0 0 0 0 0
Product/service 3 0 0 0 0 0 0 0
Product/service 4 0 0 0 0 0 0 0
Total material costs 0 0 0 0 0 0 0
Stock/inventory at the end of the period 0 0 0 0 0 0 0
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SAMPLE CO. LTD
Calculations
3-Jun-12 Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Mo
2:27 Jan-02 Feb-02 Mar-02 Apr-02 May-02 Jun-02 Jul-02 Au
RENT
Total office space 0 0 0 0 0 0 0
Cost per m2
0.00 /m2
0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total cost of office rental 0 0 0 0 0 0 0
Area (m2) per person 0 0 0 0 0 0 0
Total production area 0 0 0 0 0 0 0
Cost per m2 0.00 /m2
0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total cost of production area 0 0 0 0 0 0 0Area (m2) per person 0 0 0 0 0 0 0
TAX 30%
Cumulated loss 0 0 0 0 0 0 0
Taxable income 0 0 0 0 0 0 0
Income tax 0 0 0 0 0 0 0
P 16
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SAMPLE CO. LTD
Income & expenditure (direct calculation of cash flow)
3-Jun-12
2:27
CASH AT START OF MONTH/YEAR
Income
Sales income received
Interest income
Total income
Expenditure
Salaries
Social and other personnel costs
Commissions, bonuses
Material purchases
Returns
Advertising
Publicity material
Exhibitions
Office material
Travel and refreshment
Communication
Maintenance/repairs
Rent
Water and electricity
Insurance
External consultants
Prof. services (legal, accounting, etc.)
Tax
Capital expenditure
Interest paymentsTotal expenditure
Increase/decrease in cash
Funds received from financing
Funds received from credits
CASH AT END OF MONTH/YEAR
Month 13 Month 14 Month 15 Month 16 Month 17 Month 18 Month 19 Month 20 Mo
Jan-03 Feb-03 Mar-03 Apr-03 May-03 Jun-03 Jul-03 Aug-03 Se
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 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 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 00 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
Page 17
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SAMPLE CO. LTD
Cash flow calculation (indirect calculation)
3-Jun-12
2:27
CASH AT START OF MONTH/YEAR
Cash inflow
Net profit
Plus depreciation/amortization
Plus changes in:
Liabilities from performance
Wage provisionsTax provisions
Long-term debt/loans
Total cash inflow
Cash deployed
Minus changes in:
Net receivables from performance
Stock
Gross fixed assets
Total cash deployed
INCREASE/DECREASE IN CASH
FINANCING (increase in equity)
CASH AT END OF MONTH/YEAR
Month 13 Month 14 Month 15 Month 16 Month 17 Month 18 Month 19 Month 20 Mon
Jan-03 Feb-03 Mar-03 Apr-03 May-03 Jun-03 Jul-03 Aug-03 Se
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 00 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 0
0 0 0 0 0 0 0 0
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Page 18
SAMPLE CO. LTD
Profit & loss statement
3-Jun-12
2:27
Sales
Product/service 1
Product/service 2
Product/service 3
Product/service 4
Total sales
Expenditure
Costs of performance
Direct production costs (wages)
Material costs
Returns
Indirect production costs (overhead)
Total costs of performance
Gross profit
In % of sales
Operating costs
Development/Engineering
No. of personnel units
Wages
Bonuses
Social and other personnel costs
Consultancy
Office material
Travel and refreshment
CommunicationDepreciation
Total Development/Engineering
In % of sales
Marketing & Sales
No. of personnel units
Wages
Commissions, bonuses
Social and other personnel costs
Office materialTravel and refreshment
Communication
Depreciation
Total Marketing & Sales
In % of sales
Month 13 Month 14 Month 15 Month 16 Month 17 Month 18 Month 19 Month 20 Mo
Jan-03 Feb-03 Mar-03 Apr-03 May-03 Jun-03 Jul-03 Aug-03 Se
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 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 0 0 0 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 00 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 00 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%
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Page 19
SAMPLE CO. LTD
Profit & loss statement
3-Jun-12
2:27
Publicity
Publicity
Exhibitions
Other
Total publicity
In % of sales
Administration
No. of personnel unitsWages
Bonuses
Social and other personnel costs
Office material
Travel and refreshment
Communication
Insurance
Prof. services (legal, accounting, etc.)
Provisions for unpaid invoices
Office rentWater, electricity
Maintenance, repairs
Depreciation
Total administration
In % of sales
Total operating costs
In % of sales
Operating profit (EBIT)In % of sales
Financing expenditure
Financing income
Profit before tax
Income tax
Net profit
In % of sales
Month 13 Month 14 Month 15 Month 16 Month 17 Month 18 Month 19 Month 20 Mo
Jan-03 Feb-03 Mar-03 Apr-03 May-03 Jun-03 Jul-03 Aug-03 Se
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 00 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 0
0 0 0 0 0 0 0 00 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 00% 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%
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Page 20
SAMPLE CO. LTD
Balance sheet
3-Jun-122:27
ASSETS
Liquid assets
Cash
Gross receivables from customers (30, 60 or 90 days)
Provisions for bad debts
Net receivables from customers
Stock/inventory (30, 60 or 90 days)
Total liquid assets
Fixed assets
Computer hardware and software
Furniture and other equipment
Property, buildings and plant
Total fixed assets
Cumulated depreciation
Computer hardware and software
Furniture and other equipment
Property, buildings and plantTotal cumulated depreciation
Net fixed assets
TOTAL ASSETS
LIABILITIES
Debt
Short-term debt
Open third-party invoices (creditors)
Provisions for wagesProvisions for taxes
Total short-term debt
Long-term debt
Loans and mortgages
Total long-term debt
Total debt
EquityShare capital
Reserves
Profit/loss carried forward
Total equity
TOTAL LIABILITIES
Month 13 Month 14 Month 15 Month 16 Month 17 Month 18 Month 19 Month 20 MoJan-03 Feb-03 Mar-03 Apr-03 May-03 Jun-03 Jul-03 Aug-03 Se
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 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 00 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 00 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 0
0 0 0 0 0 0 0 0
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g
SAMPLE CO. LTD
Gross margin per product/service
3-Jun-122:27
Product/service 1
Sales
No. of units
Average selling price
Total sales
Share of total sales
Direct costs
Material costs per unit
Material
Direct labour costs
Indirect labour costs
Returns
Total direct costs
GROSS MARGIN
Gross margin in % of sales
Month 13 Month 14 Month 15 Month 16 Month 17 Month 18 Month 19 Month 20 MonthJan-03 Feb-03 Mar-03 Apr-03 May-03 Jun-03 Jul-03 Aug-03 Sep-
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 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
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SAMPLE CO. LTD
Gross margin per product/service
3-Jun-122:27
Product/service 2
Sales
No. of units
Average selling price
Total sales
Share of total sales
Direct costs
Material costs per unit
Material
Direct labour costs
Indirect labour costs
Returns
Total direct costs
GROSS MARGIN
Gross margin in % of sales
Month 13 Month 14 Month 15 Month 16 Month 17 Month 18 Month 19 Month 20 MonthJan-03 Feb-03 Mar-03 Apr-03 May-03 Jun-03 Jul-03 Aug-03 Sep-
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 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
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SAMPLE CO. LTD
Gross margin per product/service
3-Jun-122:27
Product/service 3
Sales
No. of units
Average selling price
Total sales
Share of total sales
Direct costs
Material costs per unit
Material
Direct labour costs
Indirect labour costs
Returns
Total direct costs
GROSS MARGIN
Gross margin in % of sales
Month 13 Month 14 Month 15 Month 16 Month 17 Month 18 Month 19 Month 20 MonthJan-03 Feb-03 Mar-03 Apr-03 May-03 Jun-03 Jul-03 Aug-03 Sep-
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 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
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SAMPLE CO. LTD
Gross margin per product/service
3-Jun-122:27
Product/service 4
Sales
No. of units
Average selling price
Total sales
Share of total sales
Direct costs
Material costs per unit
Material
Direct labour costs
Indirect labour costs
Returns
Total direct costs
GROSS MARGIN
Gross margin in % of sales
Month 13 Month 14 Month 15 Month 16 Month 17 Month 18 Month 19 Month 20 MonthJan-03 Feb-03 Mar-03 Apr-03 May-03 Jun-03 Jul-03 Aug-03 Sep-
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 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
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SAMPLE CO. LTD
Personnel planning (personnel units)
3-Jun-122:27
Production
Manufacturing
Assembly
Handling, logistics
Purchasing
Total Production
Development/Engineering
Development headMechanical engineer
Electrician
Software developer
Total Development/Engineering
Marketing & Sales
Marketing head
Marketing
Sales head
SalespeopleCustomer service
Total Marketing & Sales
Administration
CEO
CFO
Controller
Accounting
Personnel
Secretarial servicesTotal Administration
TOTAL PERSONNEL (personnel units)
Sales per employee
Month 13 Month 14 Month 15 Month 16 Month 17 Month 18 Month 19 Month 20 MoJan-03 Feb-03 Mar-03 Apr-03 May-03 Jun-03 Jul-03 Aug-03 S
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 0.0 0.0 0.0 0.0 0.0
0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.00.0 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 0.0 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 0.00.0 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 0.0 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 0.00.0 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
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SAMPLE CO. LTD
Salaries paid
3-Jun-122:27
Production
Manufacturing
Assembly
Handling, logistics
Purchasing
Total Production
Development/Engineering
Development headMechanical engineer
Electrician
Software developer
Total Development/Engineering
Marketing & Sales
Marketing head
Marketing
Sales head
SalespeopleCustomer service
Total Marketing & Sales
Administration
CEO
CFO
Controller
Accounting
Personnel
Secretarial servicesTotal Administration
TOTAL SALARIES PAID
Social and other personnel costs
Annual salary growth
Salaries as % of starting salaries
Month 13 Month 14 Month 15 Month 16 Month 17 Month 18 Month 19 Month 20 MoJan-03 Feb-03 Mar-03 Apr-03 May-03 Jun-03 Jul-03 Aug-03 Se
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 00 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 00 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 00 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0% 0% 0% 0% 0% 0% 0% 0%
115.0% 115.0% 115.0% 115.0% 115.0% 115.0% 115.0% 115.0% 11
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SAMPLE CO. LTD
Investments
3-Jun-122:27
Production
Computer hardware and software
Furniture and other equipment
Property, buildings and plant
Total investments
Development/Engineering
Computer hardware and software
Furniture and other equipmentProperty, buildings and plant
Total investments
Marketing
Computer hardware and software
Furniture and other equipment
Property, buildings and plant
Total investments
AdministrationComputer hardware and software
Furniture and other equipment
Property, buildings and plant
Total investments
TOTAL INVESTMENTS
Month 13 Month 14 Month 15 Month 16 Month 17 Month 18 Month 19 Month 20 MonJan-03 Feb-03 Mar-03 Apr-03 May-03 Jun-03 Jul-03 Aug-03 Se
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 00 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 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
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SAMPLE CO. LTD
Depreciation
3-Jun-122:27
Production
Computer hardware and software
Furniture and other equipment
Property, buildings and plant
Total depreciation
Development/Engineering
Computer hardware and software
Furniture and other equipmentProperty, buildings and plant
Total depreciation
Marketing
Computer hardware and software
Furniture and other equipment
Property, buildings and plant
Total depreciation
AdministrationComputer hardware and software
Furniture and other equipment
Property, buildings and plant
Total depreciation
TOTAL DEPRECIATION
Month 13 Month 14 Month 15 Month 16 Month 17 Month 18 Month 19 Month 20 MonJan-03 Feb-03 Mar-03 Apr-03 May-03 Jun-03 Jul-03 Aug-03 Se
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 00 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 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
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SAMPLE CO. LTD
Production and stock/inventory
3-Jun-122:27
Production
Direct labour costs
No. of personnel
Salaries
Bonus
Social costs
Total direct labour costs
Indirect labour costs
Office material
Travel and refreshment
Communication
Rent
Depreciation
Total indirect labour costs
Total Production
Stock/inventory
Initial stock/inventory
Additional purchases (30 days before sale)
Product/service 1
Product/service 2
Product/service 3
Product/service 4
Total purchases
Minus material costs of sales
Product/service 1
Product/service 2
Product/service 3
Product/service 4
Total material costs
Stock/inventory at the end of the period
Month 13 Month 14 Month 15 Month 16 Month 17 Month 18 Month 19 Month 20 MoJan-03 Feb-03 Mar-03 Apr-03 May-03 Jun-03 Jul-03 Aug-03 Se
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 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 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
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SAMPLE CO. LTD
Calculations
3-Jun-122:27
RENT
Total office space
Cost per m
Total cost of off ice rental
Area (m2) per person
Total production area
Cost per m2
Total cost of production areaArea (m2) per person
TAX
Cumulated loss
Taxable income
Income tax
Month 13 Month 14 Month 15 Month 16 Month 17 Month 18 Month 19 Month 20 MonJan-03 Feb-03 Mar-03 Apr-03 May-03 Jun-03 Jul-03 Aug-03 Sep
0 0 0 0 0 0 0 0
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0 0 0 0 0 0 0 00 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
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SAMPLE CO. LTD
Income & expenditure (direct calculation of cash flow)
3-Jun-122:27
CASH AT START OF MONTH/YEAR
Income
Sales income received
Interest income
Total income
ExpenditureSalaries
Social and other personnel costs
Commissions, bonuses
Material purchases
Returns
Advertising
Publicity material
Exhibitions
Office material
Travel and refreshmentCommunication
Maintenance/repairs
Rent
Water and electricity
Insurance
External consultants
Prof. services (legal, accounting, etc.)
Tax
Capital expenditure
Interest paymentsTotal expenditure
Increase/decrease in cash
Funds received from financing
Funds received from credits
CASH AT END OF MONTH/YEAR
Total Total Total Total Tot2004 2005 2006 2007 200
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 00 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 00 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
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SAMPLE CO. LTD
Cash flow calculation (indirect calculation)
3-Jun-122:27
CASH AT START OF MONTH/YEAR
Cash inflow
Net profit
Plus depreciation/amortization
Plus changes in:
Liabilities from performance
Wage provisionsTax provisions
Long-term debt/loans
Total cash inflow
Cash deployed
Minus changes in:
Net receivables from performance
Stock
Gross fixed assets
Total cash deployed
INCREASE/DECREASE IN CASH
FINANCING (increase in equity)
CASH AT END OF MONTH/YEAR
Total Total Total Total Tota2004 2005 2006 2007 2008
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 00 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
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SAMPLE CO. LTD
Profit & loss statement
3-Jun-122:27
Sales
Product/service 1
Product/service 2
Product/service 3
Product/service 4
Total sales
ExpenditureCosts of performance
Direct production costs (wages)
Material costs
Returns
Indirect production costs (overhead)
Total costs of performance
Gross profit
In % of sales
Operating costs
Development/Engineering
No. of personnel units
Wages
Bonuses
Social and other personnel costs
Consultancy
Office material
Travel and refreshment
CommunicationDepreciation
Total Development/Engineering
In % of sales
Marketing & Sales
No. of personnel units
Wages
Commissions, bonuses
Social and other personnel costs
Office materialTravel and refreshment
Communication
Depreciation
Total Marketing & Sales
In % of sales
Total Total Total Total Tot2004 2005 2006 2007 200
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 0 0
0 0 0 0
0 0 0 00 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 00 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0% 0% 0% 0%
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SAMPLE CO. LTD
Profit & loss statement
3-Jun-122:27
Publicity
Publicity
Exhibitions
Other
Total publicity
In % of sales
Administration
No. of personnel unitsWages
Bonuses
Social and other personnel costs
Office material
Travel and refreshment
Communication
Insurance
Prof. services (legal, accounting, etc.)
Provisions for unpaid invoices
Office rentWater, electricity
Maintenance, repairs
Depreciation
Total administration
In % of sales
Total operating costs
In % of sales
Operating profit (EBIT) In % of sales
Financing expenditure
Financing income
Profit before tax
Income tax
Net profit
In % of sales
Total Total Total Total Tota2004 2005 2006 2007 200
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0% 0% 0% 0% 0
0 0 0 00 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 00 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 00% 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
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SAMPLE CO. LTD
Balance sheet
3-Jun-122:27
ASSETS
Liquid assets
Cash
Gross receivables from customers (30, 60 or 90 days)
Provisions for bad debts
Net receivables from customers
Stock/inventory (30, 60 or 90 days)
Total liquid assets
Fixed assets
Computer hardware and software
Furniture and other equipment
Property, buildings and plant
Total fixed assets
Cumulated depreciation
Computer hardware and software
Furniture and other equipment
Property, buildings and plantTotal cumulated depreciation
Net fixed assets
TOTAL ASSETS
LIABILITIES
Debt
Short-term debt
Open third-party invoices (creditors)
Provisions for wagesProvisions for taxes
Total short-term debt
Long-term debt
Loans and mortgages
Total long-term debt
Total debt
Equity Share capital
Reserves
Profit/loss carried forward
Total equity
TOTAL LIABILITIES
Total Total Total Total Tot2004 2005 2006 2007 200
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 00 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 00 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
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SAMPLE CO. LTD
Gross margin per product/service
3-Jun-12
2:27
Product/service 1
Sales
No. of units
Average selling price
Total sales
Share of total sales
Direct costs
Material costs per unit
Material
Direct labour costs
Indirect labour costs
Returns
Total direct costs
GROSS MARGIN
Gross margin in % of sales
Total Total Total Total Total
2004 2005 2006 2007 2008
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%
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SAMPLE CO. LTD
Gross margin per product/service
3-Jun-12
2:27
Product/service 2
Sales
No. of units
Average selling price
Total sales
Share of total sales
Direct costs
Material costs per unit
Material
Direct labour costs
Indirect labour costs
Returns
Total direct costs
GROSS MARGIN
Gross margin in % of sales
Total Total Total Total Total
2004 2005 2006 2007 2008
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%
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SAMPLE CO. LTD
Gross margin per product/service
3-Jun-12
2:27
Product/service 3
Sales
No. of units
Average selling price
Total sales
Share of total sales
Direct costs
Material costs per unit
Material
Direct labour costs
Indirect labour costs
Returns
Total direct costs
GROSS MARGIN
Gross margin in % of sales
Total Total Total Total Total
2004 2005 2006 2007 2008
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%
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SAMPLE CO. LTD
Gross margin per product/service
3-Jun-12
2:27
Product/service 4
Sales
No. of units
Average selling price
Total sales
Share of total sales
Direct costs
Material costs per unit
Material
Direct labour costs
Indirect labour costs
Returns
Total direct costs
GROSS MARGIN
Gross margin in % of sales
Total Total Total Total Total
2004 2005 2006 2007 2008
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%
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SAMPLE CO. LTD
Personnel planning (personnel units)
3-Jun-122:27
Production
Manufacturing
Assembly
Handling, logistics
Purchasing
Total Production
Development/Engineering
Development headMechanical engineer
Electrician
Software developer
Total Development/Engineering
Marketing & Sales
Marketing head
Marketing
Sales head
Salespeople
Customer service
Total Marketing & Sales
Administration
CEO
CFO
Controller
Accounting
Personnel
Secretarial services
Total Administration
TOTAL PERSONNEL (personnel units)
Sales per employee
Total Total Total Total Tot2004 2005 2006 2007 200
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 0.00.0 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 0.0
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 0.0 0.0
0 0 0 0
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SAMPLE CO. LTD
Salaries paid
3-Jun-122:27
Production
Manufacturing
Assembly
Handling, logistics
Purchasing
Total Production
Development/Engineering
Development head
Mechanical engineer
Electrician
Software developer
Total Development/Engineering
Marketing & Sales
Marketing head
Marketing
Sales head
Salespeople
Customer service
Total Marketing & Sales
Administration
CEO
CFO
Controller
Accounting
Personnel
Secretarial services
Total Administration
TOTAL SALARIES PAID
Social and other personnel costs
Annual salary growth
Salaries as % of starting salaries
Total Total Total Total Tota2004 2005 2006 2007 200
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 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
132.3% 152.1% 174.9% 201.1% 231.3
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SAMPLE CO. LTD
Investments
3-Jun-122:27
Production
Computer hardware and software
Furniture and other equipment
Property, buildings and plant
Total investments
Development/Engineering
Computer hardware and software
Furniture and other equipment
Property, buildings and plant
Total investments
Marketing
Computer hardware and software
Furniture and other equipment
Property, buildings and plant
Total investments
Administration
Computer hardware and software
Furniture and other equipment
Property, buildings and plant
Total investments
TOTAL INVESTMENTS
Total Total Total Total Tota2004 2005 2006 2007 2008
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
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SAMPLE CO. LTD
Depreciation
3-Jun-12
2:27
Production
Computer hardware and software
Furniture and other equipment
Property, buildings and plant
Total depreciation
Development/Engineering
Computer hardware and software
Furniture and other equipment
Property, buildings and plant
Total depreciation
Marketing
Computer hardware and software
Furniture and other equipment
Property, buildings and plant
Total depreciation
Administration
Computer hardware and software
Furniture and other equipment
Property, buildings and plant
Total depreciation
TOTAL DEPRECIATION
Total Total Total Total Tota
2004 2005 2006 2007 2008
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
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SAMPLE CO. LTD
Production and stock/inventory
3-Jun-12
2:27
Production
Direct labour costs
No. of personnel
Salaries
Bonus
Social costs
Total direct labour costs
Indirect labour costs
Office material
Travel and refreshment
Communication
Rent
Depreciation
Total indirect labour costs
Total Production
Stock/inventory
Initial stock/inventory
Additional purchases (30 days before sale)
Product/service 1
Product/service 2
Product/service 3
Product/service 4
Total purchases
Minus material costs of sales
Product/service 1
Product/service 2
Product/service 3
Product/service 4
Total material costs
Stock/inventory at the end of the period
Total Total Total Total Tota
2004 2005 2006 2007 200
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 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
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SAMPLE CO. LTD
Calculations
3-Jun-12
2:27
RENT
Total office space
Cost per m
Total cost of office rental
Area (m2) per person
Total production area
Cost per m2
Total cost of production area
Area (m2) per person
TAX
Cumulated loss
Taxable income
Income tax
Total Total Total Total Total
2004 2005 2006 2007 2008
0 0 0 0 0
0.00 0.00 0.00 0.00 0.00
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0.00 0.00 0.00 0.00 0.00
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
SAMPLE CO. LTD
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Profit & Loss Statement
2002 2003 2004 2005 2006 2007 2008
Sales
Product/service 1 0 0 0 0 0 0 0
Product/service 2 0 0 0 0 0 0 0
Product/service 3 0 0 0 0 0 0 0
Product/service 4 0 0 0 0 0 0 0
Total sales 0 0 0 0 0 0 0
Cost of services provided 0 0 0 0 0 0 0
Gross margin 0 0 0 0 0 0 0
In % of sales 0% 0% 0% 0% 0% 0% 0%
Operating costs
Development/Engineering 0 0 0 0 0 0 0
In % of sales 0% 0% 0% 0% 0% 0% 0%
Marketing & Sales 0 0 0 0 0 0 0
In % of sales 0% 0% 0% 0% 0% 0% 0%
Administration 0 0 0 0 0 0 0
In % of sales 0% 0% 0% 0% 0% 0% 0%
Total operating costs 0 0 0 0 0 0 0
In % of sales 0% 0% 0% 0% 0% 0% 0%
Operating profit 0 0 0 0 0 0 0
In % of sales 0% 0% 0% 0% 0% 0% 0%
Financing expenditure 0 0 0 0 0 0 0
Financing income 0 0 0 0 0 0 0
Profit before tax 0 0 0 0 0 0 0
Income tax 0 0 0 0 0 0 0
Net profit 0 0 0 0 0 0 0
In % of sales 0% 0% 0% 0% 0% 0% 0%
SAMPLE CO. LTD
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Balance sheet at end of accounting year
2002 2003 2004 2005 2006 2007 2008
Assets
Liquid assets
Cash 0 0 0 0 0 0 0
Net receivables from customers 0 0 0 0 0 0 0
Stock/inventory (30, 60 or 90 days) 0 0 0 0 0 0 0
Total liquid assets 0 0 0 0 0 0 0
Gross fixed assets 0 0 0 0 0 0 0
Minus cumulated depreciation 0 0 0 0 0 0 0
Net fixed assets 0 0 0 0 0 0 0
TOTAL ASSETS 0 0 0 0 0 0 0
LIABILITIES
Debt
Short-term debt
Open third-party invoices (creditors) 0 0 0 0 0 0 0
Provisions for wages 0 0 0 0 0 0 0
Provisions for taxes 0 0 0 0 0 0 0
Total short-term debt 0 0 0 0 0 0 0
Long-term debtLoans and mortgages 0 0 0 0 0 0 0
Total long-term debt 0 0 0 0 0 0 0
TOTAL DEBT 0 0 0 0 0 0 0
Equity
Share capital 0 0 0 0 0 0 0
Reserves 0 0 0 0 0 0 0
Profit/loss carried forward 0 0 0 0 0 0 0
Total equity 0 0 0 0 0 0 0
TOTAL LIABILITIES 0 0 0 0 0 0 0
SAMPLE CO. LTD
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Cash flow calculation
2002 2003 2004 2005 2006 2007 2008
CASH AT BEGINNING OF YEAR 0 0 0 0 0 0 0
Cash inflow
Net profit 0 0 0 0 0 0 0
Plus depreciation/amortization 0 0 0 0 0 0 0
Plus changes in:
Liabilities from performance 0 0 0 0 0 0 0
Wage provisions 0 0 0 0 0 0 0
Tax provisions 0 0 0 0 0 0 0
Long-term debt/loans 0 0 0 0 0 0 0
Total cash inflow 0 0 0 0 0 0 0
Cash outflow
Minus changes in:
Net receivables from performance 0 0 0 0 0 0 0
Stock 0 0 0 0 0 0 0
Gross fixed assets 0 0 0 0 0 0 0
Total cash outflow 0 0 0 0 0 0 0
CASH INCREASE/DECREASE 0 0 0 0 0 0 0
FINANCING (INCREASE IN EQUITY) 0 0 0 0 0 0 0
CASH AT END OF YEAR 0 0 0 0 0 0 0
Check sums:
Check balance sheet 0 0 0 0 0 0 0
Check cash flow and profit & loss statement 0 0 0 0 0 0 0
Check cash flow and balance sheet 0 0 0 0 0 0 0
D l t f l i d t fit
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0
0
0
0
0
1
1
1
1
1
1
2002 2003 2004 2005 2006 2007
Unit
Development of sales, gross margin and net profit
Sales development Gross margin Net profi t
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0
0
0
0
0
1
1
1
1
1
1
2002 2003 2004 2005 2006 2007 2008
Cumulativecashneeds(excl.exter
nalfinancing)
Jahr
Cumulative cash needs
SAMPLE CO. LTDProfit & loss statement
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Profit & loss statement
Sales development 0000 000000000000000000000000 00000
2002 2003 2004 2005 2006 2007 2008Sales development 0 0 0 0 0 0 0
Gross margin 0 0 0 0 0 0 0
Net profit 0 0 0 0 0 0 0
Cash needs
2002 2003 2004 2005 2006 2007 2008
Balance sheet
Normal case 0 0 0 0 0 0 0
Best case
Worst case
