Financial accounts analysis

Company and set-up information

COMPANY:
AUDITOR:
TYPE of ACCOUNTS:	Management Audited Draft Audited Forecast	Management Audited Draft Audited Forecast	Management Audited Draft Audited Forecast	Management Audited Draft Audited Forecast	Management Audited Draft Audited Forecast
PERIOD ENDED:
PERIOD LENGTH (DAYS):

Balance sheet

FIXED ASSETS
Property:	£	£	£	£	£
Other Fixed Assets:	£	£	£	£	£
Financial Assets:	£	£	£	£	£
Total Fixed Assets:	£	£	£	£	£
CURRENT ASSETS
Cash, Bank & Invest.:	£	£	£	£	£
Stock & Work in Progress:	£	£	£	£	£
Trade Debtors:	£	£	£	£	£
Other Debtors & Prepayments:	£	£	£	£	£
Bank Loans / Securities:	£	£	£	£	£
Inter Company Debtor:	£	£	£	£	£
Directors Accounts:	£	£	£	£	£
Total Current Assets:	£	£	£	£	£
CURRENT LIABILITIES
Short Term Debt - Banks:	£	£	£	£	£
Term Debt - Current Portion:	£	£	£	£	£
Trade Creditors:	£	£	£	£	£
Other Creditors & Accruals:	£	£	£	£	£
VAT, PAYE/PRSI:	£	£	£	£	£
Directors Undrawn Remuneration:	£	£	£	£	£
Inter Co Creditor:	£	£	£	£	£
Current Leases/H.P.:	£	£	£	£	£
Current Taxes:	£	£	£	£	£
Dividends:	£	£	£	£	£
Directors Accounts:	£	£	£	£	£
Total Current Liabilities:	£	£	£	£	£
NET CURRENT ASSETS/(LIABS):	£	£	£	£	£
EMPLOYMENT OF CAPITAL:	£	£	£	£	£
TERM LIABILITIES
Debt - Banks:	£	£	£	£	£
Term Leases/H.P.:	£	£	£	£	£
Deferred Tax:	£	£	£	£	£
Directors Loans:	£	£	£	£	£
Inter Co Loans:	£	£	£	£	£
Other Long Term Creditors:	£	£	£	£	£
Minority Interest:	£	£	£	£	£
Grants:	£	£	£	£	£
Total Term Liabilities:	£	£	£	£	£
TANGIBLE NET WORTH
Share Capital/Premium:	£	£	£	£	£
Capital & Other Reserves:	£	£	£	£	£
Revenue Reserves/Capital Account	£	£	£	£	£
Preference Shares:	£	£	£	£	£
Less (Intangibles):	£	£	£	£	£
Total Tangible Net Worth:	£	£	£	£	£
CAPITAL EMPLOYED:	£	£	£	£	£
Tot. Assets-Tot. Liab (Check):	£	£	£	£	£

Profit & loss account

PERIOD ENDED:
PERIOD LENGTH (DAYS):
Net Sales:	£	£	£	£	£
Cost Of Goods Sold:	£	£	£	£	£
Direct Depreciation:	£	£	£	£	£
Other Direct Costs:	£	£	£	£	£
Gross Profit:	£	£	£	£	£
S. G. &A. Expenses:	£	£	£	£	£
Depreciation:	£	£	£	£	£
Grant Amortisation (Neg.):	£	£	£	£	£
Directors Remuneration:	£	£	£	£	£
Distribution Costs:	£	£	£	£	£
OPERATING PROFIT:	£	£	£	£	£
Financial Expenses:	£	£	£	£	£
Sale Of Assets (Profit)/Loss:	£	£	£	£	£
Other Expenses:	£	£	£	£	£
SUB TOTAL- Expenses:	£	£	£	£	£
Interest Receivable:	£	£	£	£	£
Other Income:	£	£	£	£	£
Write off I/Co Loans:	£	£	£	£	£
Profit on term of discontinued activates:	£	£	£	£	£
SUB TOTAL-Other Income:	£	£	£	£	£
PROFIT/(LOSS) BEFORE TAX:	£	£	£	£	£
Tax Charge/(Credit):	£	£	£	£	£
Extraordinary (Gain)/Loss:	£	£	£	£	£
Minority Interests:	£	£	£	£	£
SUB TOTAL:	£	£	£	£	£
NET PROFIT/(LOSS) AFTER TAX:	£	£	£	£	£
Dividends/Drawings:	£	£	£	£	£
To Reserves:	£	£	£	£	£

Balance sheet reconciliation

Opening Net Worth:		£	£	£	£
PLUS Net Income:		£	£	£	£
New Equity/Cap. Intro - Ltd Co.:		£	£	£	£
New Equity/Cap. Introduced:		£	£	£	£
Revaluations:		£	£	£	£
Movement in Reserves:		£	£	£	£
SUB TOTAL:		£	£	£	£
LESS Dividends/Drawings:		£	£	£	£
Goodwill W/O:		£	£	£	£
Intangibles:		£	£	£	£
Calculated Net Worth:		£	£	£	£
Balanced? Yes/No:		£	£	£	£
Difference:		£	£	£	£

Fixed asset reconciliation

Opening Fixed Assets:		£	£	£	£
Depreciation:		£	£	£	£
Sale Of Assets:		£	£	£	£
Ending Fixed Assets:		£	£	£	£
Revaluations:		£	£	£	£
CAPITAL EXPENDITURE:		£	£	£	£

Cash generation statement

PERIOD ENDED:
PERIOD LENGTH (DAYS):
PROFIT/LOSS BEFORE INT. & TAX:			£	£	£	£
+ Depreciation:			£	£	£	£
(Profit)/Loss on Sale of Asset:			£	£	£	£
Movement in Reserves:			£	£	£	£
- Grant Amortisation:			£	£	£	£
CASH GENERATED BY OPERATIONS:			£	£	£	£
Working capital
Stock (Inc)/Dec:			£	£	£	£
Debtors (Inc)/Dec:			£	£	£	£
Creditors Inc/(Dec):			£	£	£	£
(absorbed)/released by Working Cap.:			£	£	£	£
CASH FLOW FROM OPERATIONS:			£	£	£	£
Interest Received:			£	£	£	£
Interest Paid:			£	£	£	£
Dividends Paid/Drawings:			£	£	£	£
COST OF FUNDING/RETURN ON FUNDS:			£	£	£	£
Capital Expenditure:			£	£	£	£
Sale of Assets:			£	£	£	£
Grant Received:			£	£	£	£
NET FIXED ASSET INVESTMENT:			£	£	£	£
TAX (PAID)/REFUNDED:			£	£	£	£
NET FINANCING
New Equity:			£	£	£	£
Change in Minority Int. Inc/(Dec):			£	£	£	£
Inc/(Dec) in Leases/H.P.:			£	£	£	£
Loans from/(Loans to) Directors:			£	£	£	£
Inter Co Receipts/(Payments):			£	£	£	£
Extraordinary Gain/(Loss):			£	£	£	£
Inc/(Dec) in Long Term Creditors:			£	£	£	£
NET FINANCING:			£	£	£	£
NET CASH (REQUIRED)/GENERATED:			£	£	£	£
Represented by:
Inc/(Dec) in Cash & Bank:			£	£	£	£
(Inc)/Dec in Short Term Debt:			£	£	£	£
(Inc)/Dec in Term Debt:			£	£	£	£
Net (Inc)/Dec in Bank Borrowing:			£	£	£	£

Analytical ratios

PERIOD ENDED:
PERIOD LENGTH (DAYS):
Profitability
Net Sales Growth Rate:
Gross Profit Margin:
Operating. Profit Margin:
Net Profit Margin:
Return on capital employed ("ROCE")
EBIT:	£	£	£	£	£
EBITDA:	£	£	£	£	£
Interest Cover:
LIQUIDITY:
Current Ratio:
Quick Asset Ratio:
Working capital management
Stock Turnover (Days):
Debtors T/O (Days):
Creditors T/O (Days):
Working Capital Cycle :
Working Capital required Per £ Sales (Measure £):
Working Capital Source/(Need) due to:-
(1) Sales Growth:
Stock (Increase)/Decrease:		£	£	£	£
Trade Debtors (Increase)/Decrease:		£	£	£	£
Trade Creditors Increase/(Decrease):		£	£	£	£
Total Source/(Need):		£	£	£	£
(2) Management Action/Inaction:
Stock (Increase)/Decrease:		£	£	£	£
Trade Debtors (Increase)/Decrease:		£	£	£	£
Trade Creditors Increase/(Decrease):		£	£	£	£
Total Source/(Need):		£	£	£	£
Tangible Net Worth:	£	£	£	£	£
Total Liab./TNW:	£
Bank Debt/TNW:	£
Profit Cover For Int.:	£	£	£	£	£