Company A Financials Annual Data
COMPANY A Three-Year Data
| A_CO_FIN | Learner Copy | Rev 6/19/21 | ||||
| COMPANY A | ||||||
| Illustrative Data for Educational Purposes | ||||||
| All values shown are in thousands. | ||||||
| 2017 | 2018 | 2019 | ||||
| Income Statement | ||||||
| Revenue | 27,981 | 28,772 | 29,580 | |||
| Cost of Goods Sold (COGS) | 15,389 | 18,997 | 16,285 | |||
| Gross Profit | 12,592 | 9,775 | 13,295 | |||
| Expenses | ||||||
| Salaries and Benefits | 4,510 | 4,500 | 4,480 | |||
| Rent and Overhead | 1,804 | 1,804 | 1,804 | |||
| Depreciation and Amortization | 2,814 | 2,806 | 2,806 | |||
| Interest | 900 | 900 | 900 | |||
| Total Expenses | 10,028 | 10,010 | 9,990 | |||
| Earnings Before Tax | 2,564 | (235) | 3,305 | |||
| Taxes | 718 | (65) | 925 | |||
| Net Earnings | 1,846 | (170) | 2,380 | |||
| 2017 | 2018 | 2019 | ||||
| Balance Sheet | ||||||
| Assets | ||||||
| Cash | 62,265 | 61,708 | 44,319 | |||
| Accounts Receivable | 1,380 | 1,419 | 1,460 | |||
| Inventory | 3,078 | 3,799 | 3,257 | |||
| Property and Equipment | 37,413 | 37,408 | 37,403 | |||
| Total Assets | 104,136 | 104,334 | 86,439 | |||
| Liabilities | ||||||
| Accounts Payable | 1,560 | 1,926 | 1,651 | |||
| Debt | 30,000 | 30,000 | 10,000 | |||
| Total Liabilities | 31,560 | 31,926 | 11,651 | |||
| Shareholders’ Equity | ||||||
| Equity Capital | 33,685 | 33,685 | 33,685 | |||
| Retained Earnings | 38,891 | 38,723 | 41,103 | |||
| Shareholders’ Equity | 72,576 | 72,408 | 74,788 | |||
| Total Liabilities and Shareholders’ Equity | 104,136 | 104,334 | 86,439 | |||
| 2017 | 2018 | 2019 | ||||
| Cash Flow Statement | ||||||
| Operating Cash Flow | ||||||
| Net Earnings | 1,846 | (170) | 2,380 | |||
| Plus: Depreciation and Amortization | 2,814 | 2,806 | 2,806 | |||
| Less: Changes in Working Capital | (10,312) | 394 | (226) | |||
| Cash from Operations | 14,972 | 2,242 | 5,411 | |||
| Investing Cash Flow | ||||||
| Sales (Investments) in Property and Equipment | 2,706 | (2,800) | (2,800) | |||
| Cash from Investing | 2,706 | (2,800) | (2,800) | |||
| Financing Cash Flow | ||||||
| Issuance (repayment) of Debt | – | – | (20,000) | |||
| Issuance (repayment) of Equity | – | – | – | |||
| Cash from Financing | – | – | (20,000) | |||
| Net Increase (decrease) in Cash | 17,678 | (558) | (17,389) | |||
| Opening Cash Balance | 44,587 | 62,265 | 61,708 | |||
| Closing Cash Balance | 62,265 | 61,708 | 44,319 | |||
| Supporting Schedules | ||||||
| Working Capital Schedule | ||||||
| Accounts Receivable | 1,380 | 1,419 | 1,460 | |||
| Inventory | 3,078 | 3,799 | 3,257 | |||
| Accounts Payable | 1,560 | 1,926 | 1,651 | |||
| Net Working Capital (NWC) | 2,898 | 3,292 | 3,066 | |||
| Change in NWC | (10,312) | 394 | (226) | |||
| Depreciation Schedule | ||||||
| PPE Opening | 37,521 | 37,413 | 37,407 | |||
| Plus Capex | 2,706 | 2,800 | 2,800 | |||
| Less Depreciation | 2,814 | 2,806 | 2,806 | |||
| PPE Closing | 37,413 | 37,407 | 37,402 | |||
| Debt and Interest Schedule | ||||||
| Debt Opening | 30,000 | 30,000 | 30,000 | |||
| Issuance (repayment) | – | – | (20,000) | |||
| Debt Closing | 30,000 | 30,000 | 10,000 | |||
| Interest Expense | 900 | 900 | 900 |