Assumptions
Currency $ thousands
Annual sales growth rate 13%
Gross profit margin 45%
Average salary increase 10%
Corporate income tax rate 20%
Headcount number 15
Minimum cash requirement 200
#NAME?
Check : Assets = Liabilities
Assumptions Value
Income statement
Revenues Annual sales growth rat 13%
Cogs
Gross profit Gross profit margin 45%
Headcount
Average salary Average salary increase 10%
Cost of salaries
Overhead variable
Distribution % in revenues 1%
Sales and marketing % in revenues 2%
Rent % in revenues 1%
Total
Overhead fixed
General costs Expected annual growth 5%
Admin costs Expected annual growth 5%
Total
EBITDA
Depreciation Expected annual growth 7%
EBIT
Corporate income taxes Corporate income tax ra 20%
Net income
Balance sheet
Current assets
Cash Import from CF statement
Account receivables % in revenues 12%
Inventory % in cogs 29%
Total
Non-current assets
Purchase value New investments % of revenues 10%
Total Carrying value
Total assets
Current liabilities
Account payables % in revenues 11%
Other liabilities % in revenues 7%
Total
Non-current liabilities % in revenues 14%
Equity
Total Equity and Liabilities
Cash flow statement
Beginning cash
Operating cash flows
Net income
Depreciation
(Increase) or decrease in account receivable
(Increase) or decrease in inventory
Increase or (decrease) in current liabilities
Total
Investing cash flows
New investments in in non-current assets
Financing cash flow
Increase or (decrease) in financial liabilities
Cash flow
Ending cash
Cash above minimal requirement check
Revenue
Sales to Fixed assets ratio
Depreciation and amortization / Revenues
Property, Plant & Equipment
Beginning of Period
CAPEX
Depreciation
Carrying value of PPE
- - - - - -
Fill Actual Data Period 1 Period 2 Period 3 Period 4 Period 5
2,200 2,486 2,809 3,174 3,587 4,053
1,210 1,367 1,545 1,746 1,973 2,229
990 1,119 1,264 1,428 1,614 1,824
10 11 12 13 14 15
45 50 54 60 66 72
450 545 653 779 922 1,087
25 28 32 36 41 46
39 44 50 56 64 72
19 21 24 27 31 35
83 94 106 120 135 153
42 44 46 49 51 54
36 38 40 42 44 46
78 82 86 90 95 100
379 399 419 440 462 484
50 56 60 65 69 74
329 342 358 375 392 410
50 68 72 75 78 82
279 274 287 300 314 328
100 193 276 345 399 433
270 305 345 390 440 497
350 395 447 505 571 645
720 893 1,067 1,240 1,410 1,575
295 488 705 950 1,227 1,540
1,015 1,381 1,772 2,190 2,637 3,116
250 282 319 361 408 461
150 169 192 216 245 276
400 452 511 577 652 737
310 350 396 447 505 571
305 579 865 1,165 1,479 1,808
1,015 1,381 1,772 2,190 2,637 3,116
100 193 276 345 399
274 287 300 314 328
56 60 65 69 74
(35) (40) (45) (51) (57)
(45) (51) (58) (66) (74)
52 59 66 75 85
302 315 328 342 356
(249) (278) (310) (346) (387)
40 46 51 58 66
93 83 70 54 34
100 193 276 345 399 433
(7) 276 345 399 433
2,200 2,486 2,809 3,174 3,587 4,053
7.46 7.46 7.46 7.46 7.46 7.46
2% 2% 2% 2% 2% 2%
295 488 705 950 1,227
249 281 317 359 405
56 64 72 82 92
295 488 705 950 1,227 1,540
How t
3 stat
How to builid simple
3 statemetnts model
imple
model
