Statement of Income

0 1 2

Revenue 0 0 0

Cost of sales
Purchases 0 0 0
Freight in 0 0 0
Labour 0 0 0
Depreciation/amortization 0 0 0
Other charges 0 0 0
Total cost of sales 0 0 0

Gross profit 0 0 0

Other income 0 0 0

Distribution costs
Salaries 0 0 0
Commissions 0 0 0
Travelling 0 0 0
Advertising 0 0 0
Depreciation/amortization 0 0 0
Other charges 0 0 0
Total distribution costs 0 0 0

Administrative expenses
Salaries 0 0 0
Leasing 0 0 0
Depreciation/amortization 0 0 0
Other charges 0 0 0
Total administrative expenses 0 0 0

Finance costs 0 0 0

Total other income/expenses 0 0 0

Profit before taxes 0 0 0

Income tax expense 0 0 0

Profit for the year 0 0 0

Template 1_x000D_Statement of Income

Statement of Comprehensive Income
0 1 2

Profit for the year 0 0 0

Other comprehensive income (loss)
Exchange differences on translating foreign
operations 0 0 0
Cash flow hedges 0 0 0
Gains on property revaluation 0 0 0
Total other comprehensive income/(loss) 0 0 0
Total comprehensive income for the year 0 0 0

Statement of Changes in Equity

0 1 2
Common shares
Balance at beginning of year 0 0 0
Common shares issued 0 0 0
Other changes 0 0 0
Balance at end of year 0 0 0

Retained earnings
Balance at beginning of year 0 0 0
Profit applicable to common shareholders 0 0 0
Sub-total 0 0 0
Dividends paid to shareholders 0 0 0
Balance at end of year 0 0 0

Accumulated other comprehensive income/(loss)

Balance at beginning of year 0 0 0
Other comprehensive income/(loss) 0 0 0
Balance at end of year 0 0 0

Total shareholders' equity 0 0 0

Template 2_x000D_Statement of Comprehensive Income and Statement of Changes in Equity

Statement of Financial Position
0 1 2
Assets
Non-current assets
Property, plant and equipment 0 0 0
Goodwill 0 0 0
Investments 0 0 0
Other non-current assets 0 0 0
Sub-total 0 0 0
Accumulated depreciation/amortization 0 0 0

Total non-current assets 0 0 0

Current assets
Inventories 0 0 0
Trade receivables 0 0 0
Prepaid expenses 0 0 0
Cash and cash equivalents 0 0 0
Other current asset 1 0 0 0
Other current asset 2 0 0 0

Total current assets 0 0 0

Total assets 0 0 0

Equity and liabilities

Share capital 0 0 0
Retained earnings 0 0 0
Other comprehensive income/(loss) 0 0 0

Total equity 0 0 0

Total non-current liabilities 0 0 0

Current liabilities
Trade and other payables 0 0 0
Short-term borrowings 0 0 0
Current portion of long-term debt 0 0 0
Accruals 0 0 0
Other current liabilities 0 0 0
Total current liabilities 0 0 0

Total labilities 0 0 0

Total equity and liabilities 0 0 0

Net: Assets = Equity + Liabilities 0 0 0

Template 3_x000D_Statement of Financial Position

Statement of Sources and Uses of Funds
0 1 Change 2 Change

Property, plant and equipment 0 0 0 0 0

Goodwill 0 0 0 0 0
Investments 0 0 0 0 0
Other non-current assets 0 0 0 0 0
Accumulated depreciation/amortiz 0 0 0 0 0
Inventories 0 0 0 0 0
Trade receivables 0 0 0 0 0
Prepaid expenses 0 0 0 0 0
Cash and cash equivalents 0 0 0 0 0
Other current asset 1 0 0 0 0 0
Other current asset 2 0 0 0 0 0
Share capital 0 0 0 0 0
Retained earnings 0 0 0 0 0
Other comprehensive income/(los 0 0 0 0 0
Total non-current liabilities 0 0 0 0 0
Trade and other payables 0 0 0 0 0
Short-term borrowings 0 0 0 0 0
Current portion of long-term debt 0 0 0 0 0
Accruals 0 0 0 0 0
Other current liabilities 0 0 0 0 0
Adjustments 0 0
Total 0 0

Guidelines to determine whether the item is a source of use of funds

Source of funds 1
• Decrease in asset accounts
• Increase in liability accounts
• Increase in equity accounts

Use of funds -1
• Increase in asset accounts
• Decrease in liability accounts
• Decrease in equity accounts

Template 4_x000D_Statement of Sources and Uses of Funds

Statement of Cash Flows
1 Total 2 Total

Operating activities
Profit for the year 0 0
Depreciation/amortization 0 0
Inventories 0 0
Trade receivables 0 0
Prepaid expenses 0 0
Other current asset 1 0 0
Other current asset 2 0 0
Trade and other payables 0 0
Short-term borrowings 0 0
Current portion of long-term debt 0 0
Accruals 0 0
Other current liabilities 0 0
Total operating activities 0 0

Financing activities
Share capital 0 0
Other comprehensive income/(loss 0 0
Total non-current liabilities 0 0
Dividends paid to shareholders 0 0
Total financing activities 0 0

Investing activities
Property, plant and equipment 0 0
Goodwill 0 0
Investments 0 0
Other non-current assets 0 0
Adjustments 0 0
Total investing activities 0 0

Increase (Decrease) 0 0 0 0
Cash and equ. - Beginning of year 0 0
Cash and equ. - End of year 0 0
Total • Net 0 0

Template 5_x000D_Statement of Cash Flows

Vertical Analysis of the Statement of Income
0 % of Revenue 1 % of Revenue 2 % of Revenue

Revenue 0 100.00 0 100.00 0 100.00

Cost of sales
Purchases 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!
Freight in 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!
Labour 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!
Depreciation/amortization 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!
Other charges 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!
Total cost of sales 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!

Gross profit 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!

Other income 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!

Distribution costs
Salaries 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!
Commissions 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!
Travelling 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!
Advertising 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!
Depreciation/amortization 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!
Other charges 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!
Total distribution costs 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!

Administrative expenses
Salaries 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!
Leasing 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!
Depreciation/amortization 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!
Other charges 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!
Total administrative expenses 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!

Finance costs 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!

Total other income/expenses 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!

Profit before taxes 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!

Income tax expense 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!

Profit for the year 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!

Template 6_x000D_Vertical Analysis of the Statement of Income

Horizontal Analysis of the Statement of Income
0 1 % Change 2 % Change

Revenue 0 0 #DIV/0! 0 #DIV/0!

Cost of sales
Purchases 0 0 #DIV/0! 0 #DIV/0!
Freight in 0 0 #DIV/0! 0 #DIV/0!
Labour 0 0 #DIV/0! 0 #DIV/0!
Depreciation/amortization 0 0 #DIV/0! 0 #DIV/0!
Other charges 0 0 #DIV/0! 0 #DIV/0!
Total cost of sales 0 0 #DIV/0! 0 #DIV/0!
Gross profit 0 0 #DIV/0! 0 #DIV/0!

Other income 0 0 #DIV/0! 0 #DIV/0!

Distribution costs
Salaries 0 0 #DIV/0! 0 #DIV/0!
Commissions 0 0 #DIV/0! 0 #DIV/0!
Travelling 0 0 #DIV/0! 0 #DIV/0!
Advertising 0 0 #DIV/0! 0 #DIV/0!
Depreciation/amortization 0 0 #DIV/0! 0 #DIV/0!
Other charges 0 0 #DIV/0! 0 #DIV/0!
Total distribution costs 0 0 #DIV/0! 0 #DIV/0!

Administrative expenses
Salaries 0 0 #DIV/0! 0 #DIV/0!
Leasing 0 0 #DIV/0! 0 #DIV/0!
Depreciation/amortization 0 0 #DIV/0! 0 #DIV/0!
Other charges 0 0 #DIV/0! 0 #DIV/0!
Total administrative expenses 0 0 #DIV/0! 0 #DIV/0!

Finance costs 0 0 #DIV/0! 0 #DIV/0!

Total other income/expenses 0 0 #DIV/0! 0 #DIV/0!

Profit before taxes 0 0 #DIV/0! 0 #DIV/0!

Income tax expense 0 0 #DIV/0! 0 #DIV/0!

Profit for the year 0 0 #DIV/0! 0 #DIV/0!

Template 7_x000D_Horizontal Analysis of the Statement of Income

Vertical Analysis of the Statement of Financial Position
0 % of 1 % of 2 % of
Assets Total Assets Total Assets Total Assets
Non-current assets
Property, plant and equipment 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!
Goodwill 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!
Investments 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!
Other non-current assets 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!
Sub-total 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!
Accumulated depreciation/amortization 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!

Total non-current assets 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!

Current assets
Inventories 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!
Trade receivables 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!
Prepaid expenses 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!
Cash and cash equivalents 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!
Other current asset 1 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!
Other current asset 2 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!

Total current assets 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!

Total assets 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!

Equity and liabilities

Share capital 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!
Retained earnings 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!
Other comprehensive income/(loss) 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!

Total equity 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!

Total non-current liabilities 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!

Current liabilities
Trade and other payables 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!
Short-term borrowings 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!
Current portion of long-term debt 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!
Accruals 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!
Other current liabilities 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!

Total current liabilities 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!

Total labilities 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!

Total equity and liabilities 0 #DIV/0! 0 #DIV/0! 0 #DIV/0!

Template 8_x000D_Vertical Analysis of the Statement of Financial Position

Horizontal Analysis of the Statement of Financial Position
0 1 % change 2 % change
Assets
Non-current assets
Property, plant and equipment 0 0 #DIV/0! 0 #DIV/0!
Goodwill 0 0 #DIV/0! 0 #DIV/0!
Investments 0 0 #DIV/0! 0 #DIV/0!
Other non-current assets 0 0 #DIV/0! 0 #DIV/0!
Sub-total 0 0 #DIV/0! 0 #DIV/0!
Accumulated depreciation/amortization 0 0 #DIV/0! 0 #DIV/0!

Total non-current assets 0 0 #DIV/0! 0 #DIV/0!

Current assets
Inventories 0 0 #DIV/0! 0 #DIV/0!
Trade receivables 0 0 #DIV/0! 0 #DIV/0!
Prepaid expenses 0 0 #DIV/0! 0 #DIV/0!
Cash and cash equivalents 0 0 #DIV/0! 0 #DIV/0!
Other current asset 1 0 0 #DIV/0! 0 #DIV/0!
Other current asset 2 0 0 #DIV/0! 0 #DIV/0!

Total current assets 0 0 #DIV/0! 0 #DIV/0!

Total assets 0 0 #DIV/0! 0 #DIV/0!

Equity and liabilities

Share capital 0 0 #DIV/0! 0 #DIV/0!
Retained earnings 0 0 #DIV/0! 0 #DIV/0!
Other comprehensive income/(loss) 0 0 #DIV/0! 0 #DIV/0!

Total equity 0 0 #DIV/0! 0 #DIV/0!

Total non-current liabilities 0 0 #DIV/0! 0 #DIV/0!

Current liabilities
Trade and other payables 0 0 #DIV/0! 0 #DIV/0!
Short-term borrowings 0 0 #DIV/0! 0 #DIV/0!
Current portion of long-term debt 0 0 #DIV/0! 0 #DIV/0!
Accruals 0 0 #DIV/0! 0 #DIV/0!
Other current liabilities 0 0 #DIV/0! 0 #DIV/0!
Total current liabilities 0 0 #DIV/0! 0 #DIV/0!

Total labilities 0 0 #DIV/0! 0 #DIV/0!

Total equity and liabilities 0 0 #DIV/0! 0 #DIV/0!

Template 9_x000D_Horizontal Analysis of the Statement of Financial Position

Financial Ratios
0 1 2

Liquidity Ratios
Net working capital ($000) 0 0 0
Current ratio (times) #DIV/0! #DIV/0! #DIV/0!
Cash ratio (times) #DIV/0! #DIV/0! #DIV/0!
Quick ratio (times) #DIV/0! #DIV/0! #DIV/0!
Working capital turnover ratio (times) #DIV/0! #DIV/0! #DIV/0!
Days of working capital ratio #DIV/0! #DIV/0! #DIV/0!
Cash conversation efficiency ratio
Using operating activities cash flow (percent) #DIV/0! #DIV/0!
ng profit for the year + deprec./amortization (percent) #DIV/0! #DIV/0! #DIV/0!

Debt/Coverage Ratios
Debt-to-total assets ratio (percent) #DIV/0! #DIV/0! #DIV/0!
Debt-to-equity ratio (times) #DIV/0! #DIV/0! #DIV/0!
Times-interest-earned ratio (times) #DIV/0! #DIV/0! #DIV/0!
Fixed-charges-coverage ratio (times) #DIV/0! #DIV/0! #DIV/0!

Asset-Management Ratios
Accounts receivable performance measures
Average collection period (days) #DIV/0! #DIV/0! #DIV/0!
Accounts receivable turnover (times) #DIV/0! #DIV/0! #DIV/0!
Inventory performance measures
Turnover performance measures
Using cost of sales (times) #DIV/0! #DIV/0! #DIV/0!
Using revenue (times) #DIV/0! #DIV/0! #DIV/0!
Day's sales to inventory performance measures
Using cost of sales (days) #DIV/0! #DIV/0! #DIV/0!
Using revenue (days) #DIV/0! #DIV/0! #DIV/0!
Asset ratios
Capital assets turnover ratio (times) #DIV/0! #DIV/0! #DIV/0!
Total assets turnover ratio (times) #DIV/0! #DIV/0! #DIV/0!

Profitability Ratios
Gross profit to revenue ratio (percent) #DIV/0! #DIV/0! #DIV/0!
Profit margin to revenue ratio (percent) #DIV/0! #DIV/0! #DIV/0!
Profit for the year to revenue ratio (percent) #DIV/0! #DIV/0! #DIV/0!
Return on total assets ratio (percent) #DIV/0! #DIV/0! #DIV/0!
Return on invested capital ratio (percent) #DIV/0! #DIV/0! #DIV/0!
Return on equity ratio (percent) #DIV/0! #DIV/0! #DIV/0!

Template 10_x000D_Ratios
Du Pont System For the year 2

Cash and cash equivalents

$0 Revenue

+ $0 Total assets turnover

Prepaid expenses #DIV/0!

$0 Total current assets ÷

+ $0
Total assets
Trade receivables
$0 + $0

+
Total non-current assets
Inventories Return on
$0 $0 total assets
X
+ #DIV/0!

Other non-current 1
$0

Other non-current 2
$0

Revenue
Cost of sales
$0
$0
Profit margin
-
+ $0
Profit margin on
Total costs/ revenue
Total distribution costs expenses ÷
#DIV/0!
$0 $0
Revenue

+ $0

Total administrative expenses

$0

Template 11_x000D_Du Pont System

Cash Flow
0 1 2

Profit for the year 0 0 0

Depreciation/amortization expense
Cost of sales 0 0 0
Disbribution costs 0 0 0
Administrative expenses 0 0 0
Total depreciation/amortization expense 0 0 0

Cash Flow 0 0 0

Earnings before interest and

and taxes (EBIT)
0 1 2

Earnings (profit) before taxes 0 0 0

Finance costs 0 0 0

EBIT 0 0 0

Earnings before interest, taxes,

depreciation/amortization
(EBITDA)
0 1 2

EBIT 0 0 0

Depreciation/amortization expense 0 0 0

EBITDA 0 0 0

Template 12_x000D_Cash Flow, EBIT, EBITDA

Economic Value Added (EVA)
0 1 2

Operating Income
Operating income 0 0 0
Miscellaneous adjustments 0 0 0
Total 0 0 0
Income tax rate (%) 0% 0% 0%
Income taxes 0 0 0
Operating income after taxes 0 0 0

Cost of capital

Total borrowed capital 0 0 0

Total weighted cost of capital (%) 0.00% 0.00% 0.00%
Total cost of capital 0 0 0

Economic value added (EVA) 0 0 0

Template 13_x000D_Economic Value Added

Sustainable Growth Rate

0 1 2

1. Ratio profit for the year to revenue (M) #DIV/0! #DIV/0! #DIV/0!

2. Ratio of reinvested profit for the year to

profit for the year before dividends (R) #DIV/0! #DIV/0! #DIV/0!

3. Ratio of total liabilities

to equity (D/E) #DIV/0! #DIV/0! #DIV/0!

4. Ratio of assets to revenue (A) #DIV/0! #DIV/0! #DIV/0!

The growth formula

(M) (R) (1+D/E)

(A) - (M) (R) (1+D/E)

Sustainable or potential growth rate #DIV/0! #DIV/0! #DIV/0!

Company's growth rate #DIV/0! #DIV/0!

Template 14_x000D_Sustainable Growth Rate

Financial Health Score

0 1 2

a = working capital / total assets #DIV/0! #DIV/0! #DIV/0!

b = retained earnings / total assets #DIV/0! #DIV/0! #DIV/0!

c = EBIT / total assets #DIV/0! #DIV/0! #DIV/0!

d = equity / total liabilities #DIV/0! #DIV/0! #DIV/0!

e = sales / total assets #DIV/0! #DIV/0! #DIV/0!

The formula
Z = 1.2 (a) +1.4 (b) + 3.3 (c) + 0.6 (d) + 1.0 (e)

Safe zone = 3.0 and over

Gray zone = 1.8 to 3.0

Bankrupt zone = 0 to 1.8

The company's financial health score #DIV/0! #DIV/0! #DIV/0!

Template 15_x000D_Financial Health Score