Professional Documents
Culture Documents
year 2
year 3
year 4
year 5
861,500,160
861,500,160 861,500,160 861,500,160 861,500,160
1,723,000,320 1,981,450,368 2278667923 2620468112 3013538328
2,584,500,480 2,842,950,528 2278667923 2620468112 3013538328
861,500,160
861,500,160 861,500,160 861,500,160 861,500,160
1,723,000,320 1,981,450,368 2278667923 2620468112 3013538328
24,000,000
12,000,000
58,697,000
12,000,000
106,697,000
27600000
13800000
58,697,000
12,000,000
122701550
31740000
15870000
58,697,000
12,000,000
141106783
36501000
18250500
58,697,000
12,000,000
162272800
41976150
20988075
58,697,000
12,000,000
133661225
V.
Financial Statement
BOOFEE COMPANY
FINANCIAL STATEMENT FOR 5 YEARS
AS OF Dec 31
other income
increase 15%
year 1
year 2
year 3
year 4
year 5
sales
other income
COGS
Rp 12,952,800,000
150,000,000
1,829,697,320
Rp 16,385,292,000
172,500,000
2,104,151,918
Rp 20,727,394,380
198,375,000
2,419,774,706
Rp 26,220,153,891
228,131,250
2,782,740,912
Rp 33,168,494,672
262,350,938
3,147,199,553
gross profit
11,273,102,680
14,453,640,082
18,505,994,674
23,665,544,229
30,283,646,056
less:
Salaries & 13th Month
insurance exp
Office Supplies exp
depreciation exp
utility exp
amortization
other exp
repair & maintenance
3,926,000,000
526,160,000
23,070,000
90,170,000
642,000,000
10,000,000
23,000,000
12,000,000
4,318,600,000
526,160,000
24223500
90,170,000
642,000,000
10,000,000
23,000,000
12,000,000
5,322,460,000
623,680,000
25434675
90,170,000
706200000
10,000,000
23,000,000
12,000,000
5,854,706,000
623,680,000
29249876.25
90,170,000
776820000
10,000,000
23,000,000
12,000,000
6,440,177,000
623,680,000
33637357.69
90,170,000
854502000
10,000,000
23,000,000
12,000,000
Total
5,252,400,000
5,646,153,500
6,812,944,675
7,419,625,876
8,087,166,358
6,020,702,680
1,751,210,804
8,807,486,582
2,587,245,975
11,693,049,999
3,452,915,000
16,245,918,353
4,818,775,506
22,196,479,698
6,603,943,909
4,269,491,876
6,220,240,607
8,240,134,999
11,427,142,847
15,592,535,789
VI.
Cash Flow
BOOFEE COMPANY
CASH FLOW FOR 5 YEAR
AS OF Dec 31
cash inflow
paid-up capital
depreciation
amortization
other income
Net Income
total cash inflow
pre-operating
6,095,520,160
6,095,520,160
year 1
year 2
year 3
(In Rupiah)
year 4
year 5
90,170,000
10,000,000
90,170,000
10,000,000
90,170,000
10,000,000
90,170,000
10,000,000
90,170,000
10,000,000
4269491876
6220240607
8240134999
11427142847
15592535789
4,369,661,876
6,320,410,607
8,340,304,999
11,527,312,847
15,692,705,789
-106,697,000
-122,701,550
-141,106,783
-162,272,800
-133,661,225
-1,751,210,804
-836,035,171
-865,669,025
-1,365,860,506
-1,785,168,404
cash outflow
land acquisition
machinery and
equipment
office supplies
building
purchase of raw
material
organization cost
Tax
income tax payment
11,535,000
1,400,000,000
861,500,160
3,656,520,160
-1,857,907,804
-958,736,721
-1006775808
-1528133306
-1918829629
2,439,000,000
6,227,569,680
2,439,000,000
8,666,569,680
7,279,147,328
8,666,569,680
15,945,717,008
9,347,080,807
15,945,717,008
25,292,797,815
13,055,446,153
25,292,797,815
38,348,243,968
17,611,535,417
38,348,243,968
55,959,779,385
900,000,000
433,485,000
50,000,000
2,439,000,000
year 1
8,666,569,680
2,439,000,000.00
raw material
inventory
Total Current
asset
year 2
861,500,160.00
fixed asset
Land
9,421,372,840.00
900,000,000.00
16,577,818,618.00
1,400,000,000.00
433,485,000.00
38,348,243,968
55,959,779,385
490,994,828
328,722,028
195,060,803
25,783,792,643
38,676,965,996
56,154,840,188
900,000,000
900,000,000
900,000,000
1,400,000,000
1,400,000,000
1,400,000,000
433,485,000
433,485,000
433,485,000
11,535,000
11,535,000
11,535,000
(270,510,000)
(360,680,000)
(450,850,000)
20,000,000
10,000,000
2,494,510,000
2,394,340,000
2,294,170,000
28,278,302,643
41,071,305,996
58,449,010,188
433,485,000.00
11,535,000
11,535,000.00
acc depreciation
25,292,797,815
1,400,000,000.00
433,485,000
OS
year 5
900,000,000.00
1,400,000,000
M&E
year 4
632,101,610.00
900,000,000
Building
year 3
15,945,717,008.00
754,803,160
3,300,500,160.00
(In Rupiah)
11,535,000.00
(90,170,000)
(180,340,000.00)
organization cost
40,000,000
50,000,000.00
2,795,020,000.00
6,095,520,160.00
30,000,000.00
2,694,850,000.00
12,116,222,840
2,594,680,000.00
19,172,498,618
liabilities
taxes payable
total liabilities
capital
paid-up
6,095,520,160.00
retained earnings
6,095,520,160.00
Rp
1,751,210,804
Rp
1,751,210,804
Rp
2,587,245,975
Rp
2,587,245,975
Rp
3,452,915,000
Rp
3,452,915,000
Rp
4,818,775,506
Rp
4,818,775,506
Rp
6,603,943,909
Rp
6,603,943,909
Rp
6,095,520,160
Rp
4,269,491,876
Rp
6,095,520,160
Rp
10,489,732,483
Rp
6,095,520,160
Rp
18,729,867,483
Rp
6,095,520,160
Rp
30,157,010,330
Rp
6,095,520,160
Rp
45,749,546,118
Rp
12,116,222,840
Rp
19,172,498,618
Rp
28,278,302,643
Rp
41,071,305,996
Rp
58,449,010,188
investment
net income
1 6,095,520,160.00
4,269,491,876.00
2
Rp2,214,163,909.09 6,220,240,607.40
payback periode
IRR
(6,095,520,160.00)
4,269,491,876.00
6,220,240,607.40
8,240,134,999.30
11,427,142,847.00
15,592,535,788.72
98%
discounting
3,881,356,250.91
5,140,694,716.86
balance
recovery period
2,214,163,909.09
1.00
(2,926,530,807.77)
0.43
1.43
IX.
Ratio Analysis
YEAR 1
liquidity ratio
1 current ratio
YEAR 2
current asset
liquidity ratio
1 current ratio
current asset
current liabilities
9,421,372,840.00
current liabilities
16,577,818,618.00
1751210804
5.38
2587245975
6.41
2 working capital
=
=
2 working capital
=
=
3 inventory
turnover
3 inventory
turnover
profitability ratio
1 profit margin
COGS
average inventory
1,829,697,320
2,323,425,010
0,8 time
net income
=
=
COGS
average inventory
2,104,151,918
2,323,425,010
0.91
net income
net sales
4269491876
net sales
6220240607
12952800000
33%
16385292000
38%
profitability ratio
1 profit margin
2 asset turnover
3 return on assets
YEAR 3
liquidity ratio
1 current ratio
2 working capital
inventory
3 turnover
net sales
2 asset turnover
net sales
average assets
12952800000
average assets
6220240607
33,036,572,088.82
0,38 times
33,036,572,088.82
0.19
net income
net income
avg assets
4269491876
avg assets
6220240607
33,036,572,088.82
13%
33,036,572,088.82
19%
3 return on assets
YEAR 4
current asset
current liabilities
25783792643
3452915000
7.47
=
=
=
=
COGS
average inventory
2419774706
2,323,425,010
liquidity ratio
1 current ratio
2 working capital
inventory
3 turnover
current asset
current liabilities
38676965996
4818775506
8.03
=
=
=
=
COGS
average inventory
2782740912
2,323,425,010
1.04
=
profitability ratio
1 profit margin
=
=
=
2 asset turnover
=
=
=
3 return on assets
=
=
=
YEAR 5
liquidity ratio
1 current ratio
net income
net sales
8240134999
20727394380
40%
profitability ratio
1 profit margin
net income
avg assets
8240134999
33,036,572,088.82
25%
3 return on assets
net income
net sales
11427142847
26220153891
44%
=
2 asset turnover
current asset
current liabilities
56154840188
6603943909
8.5
1.2
net sales
average assets
20727394380
33,036,572,088.82
0.63
=
=
=
=
=
=
net sales
average assets
26220153891
33,036,572,088.82
0.79
net income
avg assets
11427142847
33,036,572,088.82
35%
2 working capital
=
=
3 inventory turnover
COGS
average inventory
3147199553
2,323,425,010
1.35
=
=
profitability ratio
1 profit margin
=
=
=
2 asset turnover
=
=
=
3 return on assets
=
=
=
net income
net sales
15592535789
33168494672
47%
net sales
average assets
33168494672
33,036,572,088.82
1.00
net income
avg assets
15592535789
33,036,572,088.82
47%
X.
Dupont
Dupont
First Year
Retun On Equity
0.411913837
Return in Assets
divided by
0.352378124
Net Income
4,269,491,876
Net Profit
Margin
0.325845764
Multiplied by
Divided by
Sales
13,102,800,000
1-total debt /
total assets
0.855465616
Total Assets
Turnover
1.081426132
Sales
13,102,800,000
Divid
ed by
Total Assets
12,116,222,840
Sales
13,102,800,000
Less
Operating Cost
COGS
Tax
Cash
Raw Material
Inventory
1,829,697,320
1,751,210,804
8,666,569,680
754,803,160
5,252,400,000
Current Asset
9,421,372,840
8,833,308,124
2th year
Retun On Equity
0.375046479
Fixed Asset
2,694,850,000
Return in Assets
0.324435575
Net Income
6,220,240,607
Sales
16,557,792,000
Net Profit
Margin
0.375668483
Multiplied by
Divided by
Sales
16,557,792,000
Less
divided by
1-total debt /
total assets
0.865054314
Total Assets
Turnover
0.863622021
Sales
16,557,792,000
Divid
ed by
Total Assets
19,172,498,618
10,337,551,392.60
Current Asset
16,577,818,618
Fixed Asset
2,594,680,000
operating cost
COGS
Tax
Cash
Raw Material
Inventory
5,646,153,500
Rp2,104,151,918
2,587,245,974.60
15,945,717,008
632,101,610
3rd years
Retun On Equity
0.331923719
Return in Assets
divided by
0.291394257
Net Profit
Margin
Multiplied by
Total Assets
Turnover
1-total debt /
total assets
0.877895253
0.393779309
Net Income
0.739993827
Sales
Sales
8,240,134,999.30
20,925,769,380
20,925,769,380
Sales
Current Asset
12,685,634,380.70
25,783,792,642.70
2,494,510,000
Divided by
Less
20,925,769,380
Divid
ed by
Total Assets
28,278,302,642.70
Fixed Asset
operating cost
COGS
Tax
Cash
Raw Material
Inventory
6,812,944,675
2,419,774,706
3,452,915,000
25,292,797,815.20
490,994,827.50
4th years
Retun On Equity
0.315209523
Return in Assets
divided by
0.278226917
Net Profit
Margin
0.432056097
Net Income
Multiplied by
1-total debt /
total assets
0.882672942
Total Assets
Turnover
0.643960169
Sales
Sales
Rp26,448,285,141
Rp26,448,285,141
Divided by
Rp11,427,142,847.00
Divid
ed by
Total Assets
41,071,305,995.60
Sales
Less
Rp26,448,285,141
Current Asset
Rp15,021,142,293.71
38,676,965,995.60
2,394,340,000.00
Fixed Asset
operating cost
COGS
Tax
Cash
Raw Material
Inventory
Rp7,419,625,876.25
Rp2,782,740,912
4,818,775,505.90
38,348,243,967.97
18,729,867,482.70
5th years
Retun On Equity
0.300752548
Return in Assets
divided by
0.266771597
Net Income
15,592,535,788
Sales
33,430,845,609
Net Profit
Margin
0.466411648
Multiplied by
Divided by
Sales
33,430,845,609
Less
17,838,309,820
1-total debt /
total assets
0.887013589
Total Assets
Turnover
0.571965984
Sales
33,430,845,609
Divid
ed by
Total Assets
58,449,010,187
Current Asset
56,154,840,187
Fixed Asset
2,294,170,000
operating cost
COGS
Tax
Cash
Raw Material
Inventory
8,087,166,357
3,147,199,553
6,603,943,909
55,959,779,385
195,060,802
Schedule 1
Computation of Sales
year
1
2
3
4
5
Annual
Production
(ori cup)
489,600
563,040
647,496
744,620
856,313
Year
1
2
3
4
5
Annual
Production
(ori can)
532,800
612,720
704,628
810,322
931,871
Annual
Production
(minty cup)
432,000
496,800
571,320
657,018
755,571
total sales
(ori cup)
Rp
3,427,200,000.00
Rp
4,335,408,000.00
Rp
5,484,291,120.00
Rp
6,937,628,266.80
Rp
8,776,099,757.50
Annual
Production
(minty can)
475,200
546,480
628,452
722,720
831,128
total sales
(ori can)
Rp
3,196,800,000.00
Rp
4,043,952,000.00
Rp
5,115,599,280.00
Rp
6,471,233,089.20
Rp
8,186,109,857.84
Selling Price
(ori cup)
Selling Price
(ori can)
Selling Price
( minty cup)
Selling Price
(minty can)
Rp 7,000.00
Rp 7,700.00
Rp 8,470.00
Rp 9,317.00
Rp 10,248.70
Rp 6,000.00
Rp 6,600.00
Rp 7,260.00
Rp 7,986.00
Rp 8,784.60
Rp 7,500.00
Rp 8,250.00
Rp 9,075.00
Rp 9,982.50
Rp 10,980.75
Rp 6,500.00
Rp 7,150.00
Rp 7,865.00
Rp 8,651.50
Rp 9,516.65
total sales
(mint cup)
Rp
3,240,000,000.00
Rp
4,098,600,000.00
Rp
5,184,729,000.00
Rp
6,558,682,185.00
Rp
8,296,732,964.03
total sales
(mint can)
Rp
3,088,800,000.00
Rp
3,907,332,000.00
Rp
4,942,774,980.00
Rp
6,252,610,349.70
Rp
7,909,552,092.37
total sales
in each year
Rp
12,952,800,000
Rp
16,385,292,000
Rp
20,727,394,380
Rp
26,220,153,891
Rp
33,168,494,672