INCOME STATEMENT PROJECTIONS BALANCE SHEET PROJECTIONS

Sales 3. Sales
Assets
- COGS 4. COGS
- Depreciation 5. Fixed Assets Projections Cash Ratio Projections Cash/Sales
GP Gross Profit Marketable Securities Ratio Projections Mkt. Sec./Sales
- Depreciation 5. Fixed Assets Projections Net Accounts Receivables 6. WI
- SG&A Ratio Projections SG&A/Sales Net Inventory 6. WI
Provisions related to working investments Advance Payments 6. WI
- Operating Provisions Due From Sister Companies Same as Working Investment Projections
and operations
Amortize Intangibles same as Fixed Assets Other Current Assets Last historical or Ratio Projections OCA/Sales
- Amortization
Projections Total Current Assets
NOP Net Operating Profit Net Fixed Assets 5. FA
- Interest Expense 2. LTD Runoff & 9. NMN Last Historical if plan to hold asset
Ratio Projections Deposit Interest Investments Zero if plan to sell
+ Interest Income
Rate/Marketable Securities Increase if plan to buy asset
+ Dividends Income Dividends received due to investments Projected in relation to the asset that gave
Provisions related to Grey Area, mainly rise to them:
- Provisions Defe r red Tax
general, legal provisions
Deferred Tax Asset Ratio Projections: Or
Increases and decreased in equity and Depreciation
+/- Investment Gain/Loss
investments assets Defe r red Tax
Increases and decreased in Fixed Assets sold Sales
+/- Sale of Plant Gain/Loss above or below net book Last historical or Ratio Projections
Other non-Current Assets
value ONCA/Sales
+/- FX Gain/Loss Increases and decreases in Foreign Exchange Net Intangibles Same as Net Fixed Assets
+/- Sundry Income (Exp) Any other income or expense Total Assets
NPBT Net Profit Before Tax
Liabilities & Equity
- Tax Ratio Projections Tax / NPBT
NPAT Net Profit After Tax Short Term Borrowing (STD) 9. NDN
Items either unusual in nature or infrequent Current Portion Long-term Debt
+/-Unusual Items 1. LTD
in occurrence (CPLTD)
NPAUI Net Profit After Unusual Items Due to Sister Companies Same as Working Investment Projections
Accounts Payables 6. WI
Down Payments 6. WI
Accrued Expenses 6. WI
Ratio Projections Tax Payable/Tax Expense
Tax Payable
or Zero
Zero or Ratio Projections Interest
Interest Payable
Payable/Interest Expense
Zero or Ratio Projections Dividends
Dividends Payable
Payable/Dividends
Other Current Liabilities Last historical or Ratio Projections OCL/sales
Total Current Liabilities
Long-term Debt (LTD) 1. LTD
Other Non-Current Liabilities Zero
Total Liabilities
Projected in relation to the asset that gave
rise to them:
Deferred Tax
Deferred Taxes Ratio Projections: Or
Depreciation
Deferred Tax
Sales
Last Historical + Non-Operating Provision
Expense –
Provisions
Provisions (Income statement non-operating
provisions)
Total Grey Area
Common Stock 9. NDN
Retained Earnings Opening 9. NDN
+ NPAUI 9. NDN
- Dividends 9. NDN
- Other Adjustments 9. NDN
Retained Earnings Closing 9. NDN
Equity Reserves 9. NDN
Total Equity 9. NDN
Total Liabilities & Equity