Common Size Analysis Template Strictly Confidential

Table of Contents Model Checks

Cover Page
US Balance Sheet US Model Balance Sheet balanced? Yes
UK Balance Sheet UK Model Balance Sheet balanced? Yes
French Balance Sheet French Model Balance Sheet balanced? Yes

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Balance Sheet

2019A 2020A 2021A 2022A 2023A

All figures in USD thousands unless stated

Assets
Current Assets
Cash 139,410 89,591 55,321 37,715 37,186
Accounts Receivable 7,550 35,000 64,520 46,000 51,000
Inventory 6,100 74,000 65,525 82,250 78,050
Total Current Assets 153,060 198,591 185,366 165,965 166,236

Non-Current Assets
Property PlantDepreciation-
Accumulated and Equipment (PPE) 45,500 95,500 95,500 155,000 155,000
PPE (4,550) (14,100) (23,650) (39,150) (54,650)
Net Carrying Value 40,950 81,400 71,850 115,850 100,350

Total Assets 194,010 279,991 257,216 281,815 266,586

Liabilities
Current Liabilities
Accounts Payable 16,250 35,000 75,360 64,580 65,536
Unearned Revenue 10,520 5,600 10,500 5,214 2,314
Total Current Liabilities 26,770 40,600 85,860 69,794 67,850

Long Term Debt 50,000 100,000 – 50,000 –

Total Liabilities 76,770 140,600 85,860 119,794 67,850

Shareholder's Equity
Equity Capital 70,000 70,000 70,000 70,000 70,000
Retained Earnings 47,240 69,391 101,356 92,021 128,736
Total Shareholder's Equity 117,240 139,391 171,356 162,021 198,736

Total Liabilities and Shareholder's Equity 194,010 279,991 257,216 281,815 266,586
– – – – –

Common Size Analysis Template Page 2 of 4

Balance Sheet

2019A 2020A 2021A 2022A 2023A

All figures in USD thousands unless stated

Assets
Non-Current Assets
Property PlantDepreciation-
Accumulated and Equipment (PPE) 45,500 95,500 95,500 155,000 155,000
PPE (4,550) (14,100) (23,650) (39,150) (54,650)
Net Non-Current Assets 40,950 81,400 71,850 115,850 100,350

Current Assets
Inventory 6,100 74,000 65,525 82,250 78,050
Accounts Receivable 7,550 35,000 64,520 46,000 51,000
Cash 139,410 89,591 55,321 37,715 37,186
Total Current Assets 153,060 198,591 185,366 165,965 166,236

Liabilities
Current Liabilities
Accounts Payable 16,250 35,000 75,360 64,580 65,536
Unearned Revenue 10,520 5,600 10,500 5,214 2,314
Total Current Liabilities 26,770 40,600 85,860 69,794 67,850

Net Current Assets 126,290 157,991 99,506 96,171 98,386

Long Term Debt 50,000 100,000 – 50,000 –

Net Assets 117,240 139,391 171,356 162,021 198,736

Shareholder's Equity
Equity Capital 70,000 70,000 70,000 70,000 70,000
Retained Earnings 47,240 69,391 101,356 92,021 128,736
Total Shareholder's Equity 117,240 139,391 171,356 162,021 198,736

Total Shareholder's Equity 117,240 139,391 171,356 162,021 198,736

– – – – –

Common Size Analysis Template Page 3 of 4

Balance Sheet

2019A 2020A 2021A 2022A 2023A

All figures in USD thousands unless stated

Assets
Non-Current Assets
Property PlantDepreciation-
Accumulated and Equipment (PPE) 45,500 95,500 95,500 155,000 155,000
PPE (4,550) (14,100) (23,650) (39,150) (54,650)
Net Non-Current Assets 40,950 81,400 71,850 115,850 100,350

Current Assets
Inventory 6,100 74,000 65,525 82,250 78,050
Accounts Receivable 7,550 35,000 64,520 46,000 51,000
Cash 139,410 89,591 55,321 37,715 37,186
Total Current Assets 153,060 198,591 185,366 165,965 166,236

Total Assets 194,010 279,991 257,216 281,815 266,586

Liabilities

Shareholder's Equity
Equity Capital 70,000 70,000 70,000 70,000 70,000
Retained Earnings 47,240 69,391 101,356 92,021 128,736
Total Shareholder's Equity 117,240 139,391 171,356 162,021 198,736

Long Term Debt 50,000 100,000 – 50,000 –

Current Liabilities
Accounts Payable 16,250 35,000 75,360 64,580 65,536
Unearned Revenue 10,520 5,600 10,500 5,214 2,314
Total Current Liabilities 26,770 40,600 85,860 69,794 67,850

Total Liabilities and Shareholder's Equity 194,010 279,991 257,216 281,815 266,586
– – – – –

Common Size Analysis Template Page 4 of 4