FINANCIAL ANALYSIS. Stoby

Transcription

1 FINANCIAL ANALYSIS Stoby

2 INVESTMENTS AND FINANCING Investments planned over the period : Investments Intangible assets Company creation Web platform development Accounting Software 500 Local furnishings Associate pact Hardware Office equipment Softwares Payment interface in token Total investments Existing fixed assets Total fixed assets

3 FORECAST REVENUES Expected revenues : Revenues Sector 2019 % 2020 % 2021 Margin Stocks VAT Sales VAT Purchases Revenues Services ,22% ,6% % 0 day 20% 20% Evolution of revenues : K K K K K K 3 364,2 K 4 057,2 K K 500 K ,8 K

4 WAGES & SOCIAL CHARGES Annual remuneration of staff : Staff 2019 % 2020 % 2021 C.S Sal. C.S Pat. Web developer ,67% ,5% % 45% Business developer Happiness officer ,36% ,69% % 45% % 45% SEO Expert % 45% Co-founder % 45% Co-founder % 45% Co-founder % 45% Co-founder % 45% 4

5 The details of gross wages and social charges : Gross wages Employees Web developer Business developer Happiness officer SEO Expert Director Co-founder Co-founder Co-founder Co-founder Social charges Employees Web developer Business developer Happiness officer SEO Expert Director Co-founder Co-founder Co-founder Co-founder

6 OVERHEAD FORECAST Provided external loads : External charges Consumable supplies Fuel Small equipment Administratives supplies Coffee External services Property rental Equipment rental Maintenance and repairs Insurance premiums Accounting / legal fees Advertising Events Travelling expenses Telecommunication charges Missions Postal charges Webmarketing Banking services Computer server Computer maintenance Total

7 Taxes of the period : Taxes Learning taxes Professional training Total Depreciation details : Depreciation of intangible asset Company creation Web platform development Accounting software Local furnishing Associate pact Hardware Software Office equipment Payment interface in token Total

8 PROJECTED INCOME STATEMENT Evolution of the income statement : Income statement 2019 % 2020 % 2021 % Services sold % % % Revenues % % % Total of exploitation products % % % Consumable supplies % % % External services % % % External charges % % % Taxes % % % Gross wages (employees) Social charges (employees) % % % % % % Gross wages (Directors) % % % Social charges (Directors) % % % Staff costs % % % Depreciation allowance % % % Total of the exploitation charges % % % Operating profit % % % Current result % % % Exceptional items % Exceptional accounting results % Income tax % % % Results % % % 8

9 Analysis of activity over the period : Revenue Result K K K K K 4 057,2 K K 3 034,9 K 3 364,2 K K 500 K 1 297,8 K 790,1 K 879,3 K

10 INTERMEDIATE BALANCE Evolution of intermediate balance : Intermediate balance 2019 % 2020 % 2021 % Revenues % % % Sales + Actual production % % % Overall margin % % % External charges % % % Added value % % % Taxes % % % Staff costs % % % Gross operating profit % % % Depreciation allowance % % % Operating profit % % % Current result % % % Exceptional items % Exceptional accounting results % Income taxes % % % Results % % % Cash flow % % % 10

11 CASH FLOW Cash flow over the period : Cash flow Results Depreciation allowance Cash flow Repayment of loans Cash flow net

12 OPERATING RATIO Analysis of operating ratios : Operating ratio Revenues 100% 100% 100% Sales + Actual production 100% 100% 100% Overall margin 100% 100% 100% External charges 33% 19% 22% Added value 67% 81% 78% Taxes 1% 0% 0% Staff costs 61% 47% 47% Gross operating profit 5% 33% 30% Depreciation allowance 2% 1% 1% Operating profit 4% 32% 29% Current result 4% 32% 29% Exceptional items 333% Exceptional acounting results 333% Income tax 103% 9% 8% Results 234% 23% 22% 12

13 BREAK-EVEN POINT The economic break-even : Economic breack-even Sales + Actual production Variable cost margin Variable cost margin rate (%) 100% 100% 100% Fixed costs Total of the charges Current result before tax Break-even point Surplus / Insuffiency Break-even (days) 346 days 243 days 254 days K K Sales + Actual production Economic thresold Financial thresold K K K 4 057,2 K K K 2 571, 5 K 3 364,2 K 2 273, 7 K 2 548,7 K 2 866,8 K 3 141,1 K 500 K 1 297,8 K 1248,3 K

14 WORKING CAPITAL REQUIREMENT Evolution of working capital requirement : Working capital requirement 12/31/ /31/ /31/2021 Other receivables Total operating needs Total requirements Social and tax debts Operating resources (total) Total resources Variation of Working Capital Requirement Working Capital Requirement

15 FINANCING PLAN Financing plan over the period : Financing plan Assets Variation of working capital requirement Repayments of borrowingsets Total requirements Cash flow Total resources Cash balance STATE CASH Evolution of state cash State cash Working capital Working capital requirement Cash balance

16 FORECASTED FINANCIALS Forecasted financials over the period : Forecast 12/31/ /31/ /31/2021 Assets Depreciation, provisions Net assets Other receivables Liquid funds Current assets Total assets Share capital Reserves Results Investment grants Equity Borrowings Social and tax debts Total debts Total liabilities

17 STRUCTURE RATIO Structure ratio Deadlines of W.C.R in days number of revenues days 98 days - 14 days Long-term financial autonomy 68,32% 95,69% 96,00% Solvency medium term 317,72% 2 630,34% 2 628,66% Solvency short term 317,72% 1 943,94% 2 628,66% Debt ratio 1,09% 0,64% 0,33% Repayment capacity of loans 0 years 0 years 0 years 17

18 APPENDIX 18

19 Analysis of changes in the cash balance over the period : Cash (N+1) Jan 2019 Feb 2019 Mar 2019 Apr 2019 May 2019 Jun 2019 Jul 2019 Aug 2019 Sept 2019 Oct 2019 Nov 2019 Dec 2019 Total Cashing Disbursement Previous balance Variation of cash Cash balance Cash (N+2) Jan 2020 Feb 2020 Mar 2020 Apr 2020 May 2020 Jun 2020 Jul 2020 Aug 2020 Sept 2020 Oct 2020 Nov 2020 Dec 2020 Total Cashing Disbursement Previous balance Variation of cash Cash balance

20 CASH BALANCE Evolution of cash balance over the period 01/2018 to 12/2021 : K K K K K K K K K 500 K 0 Jan 2018 Apr Jul Oct Jan 2019 Apr Jul Oct Jan 2020 Apr Jul Oct Jan 2021 Apr Jul Oct 20

21 Stoby 21