esre 9 -ve)- Fc
Degree o francallerenge
change
bEL= esIT-Int +4charge in EBIT
begee ratng levng
ontibtonhange n ter
DoL +change m
n Reenue
PAT nt ((-t) Invested Aug bebt
Ro lC
Ro A = PAT
RoE= PAt
Ro£ =Rolc + Rolc-NE)
Ro Revene AAstbs
Revenue Aug Asets
Rerenue
Total Aets to Ahg. tA
CA To
A/R T
Inuentog To CoGArgnu
Crding Ae
(tader 36s)
(oqs+36)
bpo -
Revchase 36)
Gash Conerien g cle Ec= brot byt- bps
Times Lnt Ctanede
(1c4
be,t sace
so°e Gouoi age Ratid
Tnt 6npt
Cacent Reto CA
Suck Rato
PPs
Prs
Plowbach/ Rentation Rato = l-bpR
no shane
Net tn Cone/tAt
Revenwe
R9f
R=4s A)
3,4o,obo G =| o o e
Journal enty
3,fo, ooD
Bsnds 3,40, DDo
Bond
Bond:
Jan 30 tsued
t
r Cash
Dr Bond Lrtoet bofense 3, o0
Cash (3,060
aye irsued t 92: Bymd
Dr. Cash G4o,ooo9t) 3,3,30
dira
br Discant on Bonds raybe 6, 800
Gr. Bonds Payahe 3,49,obo
" Bonds ae tsued at to2:
ash k
,oor
(3o, le2) 3,46,8oo
br Boyd
Cr. Bemium on Bon yale
Cr Bornds yabe
amdti ation ta ble,
hom the
Joyrnal eaty
br
loo, 0ot
Cash
bo Int pense 4000
22, s23
29, S23,
Cy. Cash
S423
Dy Tnt bopene
Dr. N;
29, Y23
Dy Int xpense 3,436
29,22
br Int Expense
Dy ,92 |
Dr N/r 29, 23'
Stock Split
’irNance addrtnlshaoes to exirtng ehooreholden Br
, When sbct split happens! made
Po Value &maikt valye tock ae Jed
o, oo0 shaoes Rs 2 pay Common stock; 2forlrtot
Be fde eforl tock split:
Shoores outlandng ioo, oo
Poi Valye shoore Rs 2
Total Com mon ftoct 200,00o
Shaer outstandng 2o0,o0O
skooe Rs
Total Conmton stock 200, oDO
toct biudends Bony shoore
’ dstibutibn d
addtoval hoo1e, tor each ohoore ooned,
br a Resee ae tothotay
Bonus to shoorcholdesr ak Before
A-f4e
Refove* loot rtat diderd
Afto
2fer lstottslit
shoner outtarng Boo,oe Goo,oo
N, o
hlue po she
Pan
Common stoct 300,D0o
6 , oDb
Retaned eoming
stal e
Cash
Common
6o, oDD
(2oon39)
BalaneSheel
isued
outrtardig 264,00o
Comman 284,00o
Add;tnal pard mCapital
441,obo
224,000
224,oo
VC’ Vajabk Cart
FC’ fred Cort,
¬R IT 1nt qkv)-c-Iit
inancaf keuerage, highe the teorert Yate
Thgha the
(DEL=change in PAT
chanse n t<
leutoroge,
bol =
boL= change in E&IT Con tributen
in Rerenue
+change
*Votcal Avalyiopkes eachtkem as a fage af angta.
Bo- En income statement sac taqe of¢ total revenue
to
Rekamon Invesked Capttal RoT
Inverled
ORoTC= PAT+It(-t
Capitad Ang Delst
Avg- Equityt Ag bebt RotC oPAT/etIAT.
PAT t
Aug. Asse WopAT/EBI AT= Eert(-D
RoE= PAT PAT Ahg- At=RoAx As Aset
Ro¬ RoTC+ PRotC- NE Aug-t
NBCet Bortoing ont
Rot= RoIC-+ D RotC-NR)
hascolde,
lee elun
-oall
retum
+levonge Spread)
Se inCrases if Rolc> NBc read)
Sprad
* Rolc s
insensite to leveage,
RotPAT Rerenue
Reuenue
margn effceny Leieage
Efkaency Ratres
Revenue
L Total Asset Tunoey Aig Total Asset
Avg. fA
Revenue
Aug cA
Rerenuedtsade)
(12-D AR To =
Galke 26
* po= cales365)
(2 nentotg To=
Avg- Snentoy
(GoGs 369
* bsT/bIO = Gnentor
(oG36)
Opordig ycle = bJot I
(purchases369
t Cash onon yce(cc) =
Solvencyg Katos CoGu.
LT op. txp
htonet Covcorage hatio( c =
Sgrice Corenge Rato (rcpRT
@Debt
(Times burden ovses)
Leorage
Acid Ratio CL
bps Diidend fo shoore
PRS’ Rrie
* Drudend ayort Ratio eRS D efs’ Eaomings
DPP) ¬PsPAt
shoes
ilssba Reke ntion Rato = lDPR
PPs haket Ptce
* P& Rato PAt
EPS
* Nnew
NnetNoid (investor
&shner
qsst the uses who
qsstt Lesorwn
an keom.f long in
busines the benett epceBt
/mair acqpire, spendst comigang ae that moneyaasctmeg
Gapenktawe *Capital
alo. krt meludes Lit
onale ama în
pnt,
And
Rate Manket <Rate Coupon' bircoit, At *
Rate hoket Bate upn Premjum, At *
(M)=oupon
Rate Rate Maaket Pas, At *
Reenye,
Rerenue
Revenye
Kertnue-
CoGJ
ttry exp- Int Reienye Margi*Opoatig
n
bebr nome ProftOpongting
on Magin Net *
Rerenue Sae Rekun
PAT
wtthyeenuer ot?ncome
t'ncome Compore Retisto
Floo Inven toy Corts
Metouals Wahin fogress fiunsihed fods(F45)
Jayentorg Zmentog
matoals Beg kotp
’tcoG mgnfadnd
+ Net pyrchaser +Con erson costr -Erding fhs
- Ending matertals - Gnding Co Gs
-Maleials used - Cost fsoods
manufacted
manufachae,)
Ras matoah kaywmatoials WTP
purchased Imactoiynventy
f8 mechan dse
mes chand,ie menchomdve (GoG
rurchased Inventoy
onioyon Cost Latour t ot)
-CoGAS Ending usts
Ceighted Avg Cost
(GAS wait)
* Accamulated Gst of qset lvage ale o yyaos
pased
bepreciatn Useul le
*|Bookalue Purchase Veodue Dep. Value
Seling
Value
loss
valut
(Sc) SndAS Us GAOP
nt Becd.2 stnt Recd)
bivd. Recd cfo
Dividexd Recd Int Paid
Int Pad. biv poud- cfF
budend Paid d4
fcf can be cal culated by FoGpex
-Ff+ANoA+SCäsh
*birect Method
tRev- CA+
* SLndit Method
Cfo
NetinCorne
OAdiurtments for, P tem
+ Noncah Expenses +Loss on sale s T qsret
- Non Cash Reren4es -Gun on sale LT aseto
Ad ustments innopoating
++decseare tn op. Arets
- increase in op Aet
cunent laher Gaydet
Ad; ustments in dpatng
Liab.
deonäre Liab:
mating
are
ayment, ysu
day
GrLease
Oligation ctiom,if
essee, leagebr:
Lease
obligatn bepr. drcoutt
Expense Expense
Dy.
Tntest 6o
aet Depre
within
the ash
Cr.
of buy pay Ace. n
books RoU
Dy. you meqn
ryment
G
y
the ’when when Dy
In Galo,
’
