P01 - BASIC FINANCIAL STATEMENTS
Inputs
Big Rocky Candy Mountain Mining Co.
Data Realting to Years 3/31/2016 3/31/2015
Particulars Amount Amount
Sales 369300.00 354000.00
Cost of Goods Sold 285400.00 281800.00
Depriciation 26820.00 26360.00
Selling & Admin Expenses 23340.00 21820.00
Other Operating Expenses 1080.00 1080.00
Interest Expenses 7685.00 7505.00
Tax Rate 0.40 0.40
BALANCE SHEET INPUTS
Cash 14714.00 10300.00
Marketable Securities 1841.00 550.00
Accounts Receivable 41090.00 42100.00
Inventory 46910.00 48490.00
Gross Fixed Assests 388000.00 352600.00
Convertible Debt 0.00 0.00
Conversion Value 0.00 0.00
Dividends Declared for the year 0.00 0.00
Denomination of Amounts ₹ ₹
Days in a Year 360.00 360.00
Accounts Payable 35200.00 32700.00
Accrued Expenses 2850.00 2740.00
Long Term Debt 152700.00 158600.00
Common Stock 52100.00 52100.00
Additional Paid in Capital 121500.00 121500.00
Retained Earnings @ beginning of 2015 25939.00
Face Value 1.00 1.00
Accumulated Deprication at Beginning of 2015 78020.00 24840.00
RATIOS INPUTS
Ratios to be Calculated Industry Avg
LIQUIDITY RATIO
Current Ratio 2.70
Quick Ratio 1.00
Inventory Turnover 7.00
AR Turnover 10.70
Avg Collection Period 33.64
Ficed Asset Ratio 11.20
Total Asset Turnover 2.60
Total Debt Ratio 50.00%
Long Term Debt Ratio 20.00%
LTD to Total Capitalization 28.57%
Debt to Equity 1.00
LTD to Equity 40.00%
Total Interest Earned 2.50
Cash Coverage Rtaio 2.80
Gross profit Margin 17.50%
Op Profit Ratio 6.25%
Net Profit Margin 3.50%
Return on Total Assets 9.10%
ROE 18.20%
Return on Common Euity 18.20%
Portion of Sales to be treated as Credit Sales 100.00% 100.00%
BIG ROCK CANDY MOUNTAIN MINING CO
INCOME STATEMENT
FOR THE YEARS 2016 & 2015
FOR YEARS Mar-16 Mar-15
PARTICULARS AMT AMT
Sales ₹ 369,300.00 ₹ 354,000.00
Cost of Goods Sold ₹ 285,400.00 ₹ 281,800.00
Gross Profit ₹ 83,900.00 ₹ 72,200.00
Depriciation -₹ 26,820.00 -₹ 26,360.00
Selling & Admin Expenses -₹ 23,340.00 -₹ 21,820.00
Other Operating Expenses -₹ 1,080.00 -₹ 1,080.00
Net Op Income ₹ 32,660.00 ₹ 22,940.00
Interest Expenses -₹ 7,685.00 -₹ 7,505.00
EBT ₹ 24,975.00 ₹ 15,435.00
Tax Rate 40.00% 40.00%
BIG ROCK CANDY MOUNTAIN MINING CO
BALANCE SHEET
FOR THE YEARS 2016 & 2015
FOR YEARS Mar-16 Mar-15
PARTICULARS AMT AMT
Cash 14714.00 10300.00
Marketable Securities 1841.00 550.00
Accounts Receivable 41090.00 42100.00
Inventory 46910.00 48490.00
TOTAL CURRENT ASSETS 104555.00 101440.00
Gross Fixed Assests 388000.00 352600.00
ACCUMALATED DEPRICIATION 78020.00 51660.00
NET PPE 309980.00 300940.00
TOTAL ASSETS 414535.00 402380.00
Convertible Debt 0.00 0.00
Conversion Value 0.00 0.00
Dividends Declared for the year 0.00 0.00
Denomination of Amounts ₹ ₹
Days in a Year 360.00 360.00
Accounts Payable 35200.00 32700.00
Accrued Expenses 2850.00 2740.00
Long Term Debt 152700.00 158600.00
TOTAL LIABILITIES 190750.00 194040.00
Common Stock 52100.00 52100.00
Additional Paid in Capital 121500.00 121500.00
Retained Earnings @ beginning of 2015 50185.00 35200.00
Total equity 223785.00 208800.00
TOTAL LIABILITIES & EQUITY 414535.00 402840.00
Face Value 1.00 1.00
Accumulated Deprication at Beginning of 2015 78020.00 24840.00
BIG ROCK CANDY MOUNTAIN MINING CO
INCOME STATEMENT
FOR THE YEARS 2016 & 2015
FOR YEARS Mar-16 Mar-15
PARTICULARS AMT AMT
Sales 100.00% 100.00%
Cost of Goods Sold 77.28% 79.60%
Gross Profit 22.72% 20.40%
Depriciation -7.26% -7.45%
Selling & Admin Expenses -6.32% -6.16%
Other Operating Expenses -0.29% -0.31%
Net Op Income 8.84% 6.48%
Interest Expenses -2.08% -2.12%
EBT 6.76% 4.36%
Tax Rate 40.00% 40.00%
BIG ROCK CANDY MOUNTAIN MINING CO
BALANCE SHEET
FOR THE YEARS 2016 & 2015
FOR YEARS Mar-16 Mar-15
PARTICULARS AMT AMT
Cash 3.55% 2.56%
Marketable Securities 0.44% 0.14%
Accounts Receivable 9.91% 10.46%
Inventory 11.32% 12.05%
TOTAL CURRENT ASSETS 25.22% 25.21%
Gross Fixed Assests 93.60% 87.63%
ACCUMALATED DEPRICIATION 18.82% 12.84%
NET PPE 74.78% 74.79%
TOTAL ASSETS 100.00% 100.00%
Convertible Debt 0.00 0.00
Conversion Value 0.00 0.00
Dividends Declared for the year 0.00 0.00
Denomination of Amounts ₹ ₹
Days in a Year 360.00 360.00
Accounts Payable 18.45% 32700.00
Accrued Expenses 1.49% 2740.00
Long Term Debt 80.05% 158600.00
TOTAL LIABILITIES 100.00% 194040.00
Common Stock 27.31% 52100.00
Additional Paid in Capital 63.70% 121500.00
Retained Earnings @ beginning of 2015 26.31% 35200.00
Total equity 117.32% 208800.00
TOTAL LIABILITIES & EQUITY 217.32% 402840.00
Face Value 0.00% 1.00
Accumulated Deprication at Beginning of 2015 40.90% 24840.00
