Financial Information

www.excel-skills.com

Current Reporting Period

2015

Income Statement

2015

2014

Turnover
Cost of sales
Gross profit
Depreciation
Administrative and selling expenses
Interest expense
Investment income
Profit before taxation
Taxes on income
Profit
Dividends paid
Retained Earnings

31,650.00
(26,000.00)
5,650.00
(450.00)
(950.00)
(400.00)
500.00
4,350.00
(300.00)
4,050.00
(1,200.00)
2,850.00

26,520.00
(24,280.00)
2,240.00
(260.00)
(800.00)
(300.00)
350.00
1,230.00
(145.00)
1,085.00
(200.00)
885.00

Balance Sheet

2015

2014

2013

Assets
Cash and cash equivalents
Accounts receivable
Interest receivable
Inventory
Portfolio investments
Property, plant and equipment at cost
Accumulated depreciation
Property, plant and equipment net

Total assets

1,230.00
1,800.00
100.00
2,200.00
2,500.00
3,730.00
(1,450.00)
2,280.00

160.00
1,200.00
1,650.00
2,500.00
1,910.00
(1,060.00)
850.00

320.00
695.00
900.00
2,000.00
1,500.00
(800.00)
700.00

10,110.00

6,360.00

4,615.00

250.00
230.00
400.00
1,200.00
2,300.00

1,890.00
100.00
400.00
200.00
1,140.00

1,690.00
80.00
300.00
800.00

4,380.00

3,730.00

2,870.00

1,500.00
4,230.00

1,250.00
1,380.00

1,250.00
495.00

5,730.00

2,630.00

1,745.00

10,110.00

6,360.00

4,615.00

Liabilities
Trade payables
Interest payable
Income taxes payable
Dividends payable
Long term debt

Total liabilities
Shareholders equity
Share capital
Retained earnings

Total shareholders equity

Total liabilities and shareholders equity
Balance Sheet Control Total
Depreciation Control Total

Additional Information

2015

2014

Business Acquisitions Values

Inventories
Accounts receivable
Cash
Property, plant and equipment
Trade payables
Long-term debt

100.00
100.00
40.00
650.00
(100.00)
(200.00)
590.00

80.00
(60.00)
20.00

Proceeds

70.00

Profit / (Loss) on sale of equipment

50.00

Disposal of Property, Plant & Equipment

Cost
Accumulated Depreciation
Book value

Long Term Debt

Loans raised
Finance lease acquisitions

250.00
900.00
1,150.00

200.00
210.00
410.00

Page 1 of 3

Statement of Cash Flows

www.excel-skills.com

2015

2014

31,150.00
(29,190.00)
1,960.00
(270.00)
(300.00)
(200.00)
1,190.00

26,015.00
(25,630.00)
385.00
(280.00)
(45.00)
60.00

(550.00)
(350.00)
70.00
400.00
(430.00)

(200.00)
(500.00)
350.00
(350.00)

250.00
250.00
(190.00)
310.00

200.00
(70.00)
130.00

1,070.00

(160.00)

160.00

320.00

1,230.00

160.00

Cash flows from operating activities

Cash receipts from customers
Cash paid to suppliers and employees
Cash generated from operations
Interest paid
Income taxes paid
Dividends paid
Net cash from operating activities

Cash flows from investing activities

Business acquisitions, net of cash acquired
Purchase of property, plant and equipment
Proceeds from sale of equipment
Acquisition of portfolio investments
Investment income
Net cash used in investing activities

Cash flows from financing activities

Proceeds from issue of share capital
Proceeds from long-term borrowings
Payment of long-term borrowings
Net cash used in financing activities

Net increase in cash and cash equivalents

Cash and cash equivalents at beginning of period
Cash and cash equivalents at end of period
Cash Balance Control Total

Notes to the Statement of Cash Flows

###

2015

2014

Cash flows from operating activities

Profit before taxation
Adjustments for:
Depreciation
Investment income
Interest expense
Profit / (Loss) on the sale of property, plant & equipment
Working capital changes:
(Increase) / Decrease in trade and other receivables
(Increase) / (Decrease) in inventories
Increase / (Decrease) in trade payables

Cash generated from operations

4,350.00

1,230.00

450.00
(500.00)
400.00
(50.00)

260.00
(350.00)
300.00
-

(500.00)
(450.00)
(1,740.00)

(505.00)
(750.00)
200.00

1,960.00

385.00

Page 2 of 3

On
Onthis
thissheet:
sheet:

The
The cash
cash flow
flow statement
statement on
on this
this sheet
sheet is
is compiled
compiled
based
based on
on the
the direct
direct method
method and
and produced
produced
automatically
from
the
financial
information
automatically from the financial information that
that
is
is entered
entered on
on the
the Info
Info sheet.
sheet. No
No user
user input
input is
is
required
required on
on this
this sheet.
sheet.

Statement of Cash Flows

2015

www.excel-skills.com

2014

Cash flows from operating activities

Profit before taxation
Adjustments for:
Depreciation
Investment income
Interest expense
Profit / (Loss) on the sale of property, plant & equipment
Working capital changes:
(Increase) / Decrease in trade and other receivables
(Increase) / (Decrease) in inventories
Increase / (Decrease) in trade payables
Cash generated from operations
Interest paid
Income taxes paid
Dividends paid
Net cash from operating activities

4,350.00

1,230.00

450.00
(500.00)
400.00
(50.00)

260.00
(350.00)
300.00
-

(500.00)
(450.00)
(1,740.00)
1,960.00
(270.00)
(300.00)
(200.00)
1,190.00

(505.00)
(750.00)
200.00
385.00
(280.00)
(45.00)
60.00

(550.00)
(350.00)
70.00
400.00
(430.00)

(200.00)
(500.00)
350.00
(350.00)

250.00
250.00
(190.00)
310.00

200.00
(70.00)
130.00

1,070.00

(160.00)

160.00

320.00

1,230.00

160.00

Cash flows from investing activities

Business acquisitions, net of cash acquired
Purchase of property, plant and equipment
Proceeds from sale of equipment
Acquisition of portfolio investments
Investment income
Net cash used in investing activities

Cash flows from financing activities

Proceeds from issue of share capital
Proceeds from long-term borrowings
Payment of long-term borrowings
Net cash used in financing activities

Net increase in cash and cash equivalents

Cash and cash equivalents at beginning of period
Cash and cash equivalents at end of period
Cash Balance Control Total

Page 3 of 3