MANAGERIAL ACCT CONCEPTS
SUGYSMTB
FIN302-ACC30145-MgmtFinancialReport.xlsxACC30145-MgrlAcctConcepts
| ACC30145-Managerial Accounting Concepts | |||||||||||||||||||||||||||||||||||||||||
| INPUT COLUMNS (NON-PRINTING) | INPUT COLUMNS (NON-PRINTING) | INPUT COLUMNS (NON-PRINTING) | INPUT COLUMNS (NON-PRINTING) | ||||||||||||||||||||||||||||||||||||||
| PRIOR YEAR | CURRENT YEAR BUDGET | PRIOR MONTH'S ACTUAL AND FORECAST | CURRENT YEAR ACTUAL AND FORECAST | 1ST QUARTER | 2ND QUARTER | 3RD QUARTER | 4TH QUARTER | FULL YEAR | |||||||||||||||||||||||||||||||||
| Actual or | Variance Better or (Worse) | Actual or | Variance Better or (Worse) | Actual or | Variance Better or (Worse) | Actual or | Variance Better or (Worse) | Actual or | Variance Better or (Worse) | ||||||||||||||||||||||||||||||||
| Qtr 1 | Qtr 2 | Qtr 3 | Qtr 4 | Full Yr | Qtr 1 | Qtr 2 | Qtr 3 | Qtr 4 | Full Yr | Qtr 1 | Qtr 2 | Qtr 3 | Qtr 4 | Full Yr | Qtr 1 | Qtr 2 | Qtr 3 | Qtr 4 | Full Yr | Forecast | Budget | Prior Yr | Pr Fcst | Forecast | Budget | Prior Yr | Pr Fcst | Forecast | Budget | Prior Yr | Pr Fcst | Forecast | Budget | Prior Yr | Pr Fcst | Forecast | Budget | Prior Yr | Pr Fcst | ||
| Software | $ 900.0 | $ 650.0 | $ 900.0 | $ 750.0 | $ 3,200.0 | $ 840.0 | $ 840.0 | $ 840.0 | $ 840.0 | $ 3,360.0 | $ 954.0 | $ 689.0 | $ 954.0 | $ 795.0 | $ 3,392.0 | $ 954.0 | $ 689.0 | $ 1,011.2 | $ 842.7 | $ 3,496.9 | $ 954.0 | $ 114.0 | 6 % | $ - 0 | $ 689.0 | $ (151.0) | 6 % | $ - 0 | $ 1,011.2 | $ 171.2 | 12 % | $ 57.2 | $ 842.7 | $ 2.7 | 12 % | $ 47.7 | $ 3,496.9 | $ 136.9 | 9 % | $ 104.9 | |
| Install'n & Consulting | 300.0 | 500.0 | 275.0 | 400.0 | 1,475.0 | 390.9 | 390.9 | 390.9 | 390.9 | 1,563.5 | 318.0 | 530.0 | 291.5 | 424.0 | 1,563.5 | 318.0 | 530.0 | 309.0 | 449.4 | 1,606.4 | 318.0 | (72.9) | 6 % | - 0 | 530.0 | 139.1 | 6 % | - 0 | 309.0 | (81.9) | 12 % | 17.5 | 449.4 | 58.6 | 12 % | 25.4 | 1,606.4 | 42.9 | 9 % | 42.9 | |
| TOTAL REVENUE | 1,200.0 | 1,150.0 | 1,175.0 | 1,150.0 | 4,675.0 | 1,230.9 | 1,230.9 | 1,230.9 | 1,230.9 | 4,923.5 | 1,272.0 | 1,219.0 | 1,245.5 | 1,219.0 | 4,955.5 | 1,272.0 | 1,219.0 | 1,320.2 | 1,292.1 | 5,103.4 | 1,272.0 | 41.1 | 6 % | - 0 | 1,219.0 | (11.9) | 6 % | - 0 | 1,320.2 | 89.4 | 12 % | 74.7 | 1,292.1 | 61.3 | 12 % | 73.1 | 5,103.4 | 179.9 | 9 % | 147.9 | |
| (Variable Expenses) | (850.0) | (600.0) | (850.0) | (700.0) | (3,000.0) | (783.8) | (783.8) | (783.8) | (783.8) | (3,135.0) | (901.0) | (636.0) | (901.0) | (742.0) | (3,180.0) | (901.0) | (636.0) | (955.1) | (786.5) | (3,278.6) | (901.0) | (117.3) | (6)% | - 0 | (636.0) | 147.8 | (6)% | - 0 | (955.1) | (171.3) | (12)% | (54.1) | (786.5) | (2.8) | (12)% | (44.5) | (3,278.6) | (143.6) | (9)% | (98.6) | |
| (Fixed Expenses) | (200.0) | (200.0) | (200.0) | (200.0) | (800.0) | (212.0) | (212.0) | (212.0) | (212.0) | (848.0) | (212.0) | (212.0) | (212.0) | (212.0) | (848.0) | (212.0) | (212.0) | (224.7) | (224.7) | (873.4) | (212.0) | - 0 | (6)% | - 0 | (212.0) | - 0 | (6)% | - 0 | (224.7) | (12.7) | (12)% | (12.7) | (224.7) | (12.7) | (12)% | (12.7) | (873.4) | (25.4) | (9)% | (25.4) | |
| TOTAL EXPENSES | (1,050.0) | (800.0) | (1,050.0) | (900.0) | (3,800.0) | (995.8) | (995.8) | (995.8) | (995.8) | (3,983.0) | (1,113.0) | (848.0) | (1,113.0) | (954.0) | (4,028.0) | (1,113.0) | (848.0) | (1,179.8) | (1,011.2) | (4,152.0) | (1,113.0) | (117.3) | (6)% | - 0 | (848.0) | 147.8 | (6)% | - 0 | (1,179.8) | (184.0) | (12)% | (66.8) | (1,011.2) | (15.5) | (12)% | (57.2) | (4,152.0) | (169.0) | (9)% | (124.0) | |
| OP INCOME | 150.0 | 350.0 | 125.0 | 250.0 | 875.0 | 235.1 | 235.1 | 235.1 | 235.1 | 940.5 | 159.0 | 371.0 | 132.5 | 265.0 | 927.5 | 159.0 | 371.0 | 140.5 | 280.9 | 951.4 | 159.0 | (76.1) | 6 % | - 0 | 371.0 | 135.9 | 6 % | - 0 | 140.5 | (94.7) | 12 % | 8.0 | 280.9 | 45.8 | 12 % | 15.9 | 951.4 | 10.9 | 9 % | 23.9 | |
| Interest Inc or (Exp) | (60.0) | (60.0) | (60.0) | (60.0) | (240.0) | (61.8) | (61.8) | (61.8) | (61.8) | (247.2) | (62.5) | (62.5) | (62.5) | (62.5) | (250.0) | (62.5) | (62.5) | (66.3) | (66.3) | (257.5) | (62.5) | (0.7) | (4)% | - 0 | (62.5) | (0.7) | (4)% | - 0 | (66.3) | (4.5) | (10)% | (3.8) | (66.3) | (4.5) | (10)% | (3.8) | (257.5) | (10.3) | (7)% | (7.5) | |
| Other Inc or (Exp) | - 0 | - 0 | - 0 | - 0 | - 0 | - 0 | - 0 | - 0 | - 0 | - 0 | - 0 | - 0 | - 0 | - 0 | - 0 | - 0 | - 0 | - 0 | - 0 | - 0 | - 0 | - 0 | -0 % | - 0 | - 0 | - 0 | -0 % | - 0 | - 0 | - 0 | -0 % | - 0 | - 0 | - 0 | -0 % | - 0 | - 0 | - 0 | -0 % | - 0 | |
| PRETAX INCOME | 90.0 | 290.0 | 65.0 | 190.0 | 635.0 | 173.3 | 173.3 | 173.3 | 173.3 | 693.3 | 96.5 | 308.5 | 70.0 | 202.5 | 677.5 | 96.5 | 308.5 | 74.2 | 214.6 | 693.9 | 96.5 | (76.8) | 7 % | - 0 | 308.5 | 135.2 | 6 % | - 0 | 74.2 | (99.1) | 14 % | 4.2 | 214.6 | 41.3 | 13 % | 12.1 | 693.9 | 0.6 | 9 % | 16.4 | |
| Income Tax Rate % | 21.0 % | 21.0 % | 21.0 % | 21.0 % | 21.0 % | 21.0 % | 21.0 % | 21.0 % | 21.0 % | 21.0 % | 21.0 % | 21.0 % | 21.0 % | 21.0 % | 21.0 % | 21.0 % | 21.0 % | -0 % | -0 % | -0 % | 21.0 % | -0 % | -0 % | -0 % | 21.0 % | -0 % | -0 % | -0 % | 21.0 % | -0 % | -0 % | -0 % | -0 % | -0 % | -0 % | -0 % | |||||
| Income Tax (Expense) | (18.9) | (60.9) | (13.7) | (39.9) | (133.4) | (36.4) | (36.4) | (36.4) | (36.4) | (145.6) | (20.3) | (64.8) | (14.7) | (42.5) | (142.3) | (20.3) | (64.8) | (15.6) | (45.1) | (145.7) | (20.3) | 16.1 | (7)% | - 0 | (64.8) | (28.4) | (6)% | - 0 | (15.6) | 20.8 | (14)% | (0.9) | (45.1) | (8.7) | (13)% | (2.6) | (145.7) | (0.1) | (9)% | (3.4) | |
| NET INCOME | 71.1 | 229.1 | 51.4 | 150.1 | 501.7 | 136.9 | 136.9 | 136.9 | 136.9 | 547.7 | 76.2 | 243.7 | 55.3 | 160.0 | 535.2 | 76.2 | 243.7 | 58.6 | 169.6 | 548.1 | 76.2 | (60.7) | 7 % | - 0 | 243.7 | 106.8 | 6 % | - 0 | 58.6 | (78.3) | 14 % | 3.3 | 169.6 | 32.6 | 13 % | 9.6 | 548.1 | 0.4 | 9 % | 12.9 | |
| Shares (# owners) | 100.0 | 100.0 | 100.0 | 100.0 | 100.0 | 100.0 | 100.0 | 100.0 | 100.0 | 100.0 | 100.0 | 100.0 | 100.0 | 100.0 | 100.0 | 100.0 | 100.0 | - 0 | -0 % | - 0 | 100.0 | - 0 | -0 % | - 0 | 100.0 | - 0 | -0 % | - 0 | 100.0 | - 0 | -0 % | - 0 | - 0 | - 0 | -0 % | - 0 | |||||
| EARNINGS/SHARE | $ 0.71 | $ 2.29 | $ 0.51 | $ 1.50 | $ - 0 | $ 1.37 | $ 1.37 | $ 1.37 | $ 1.37 | $ - 0 | $ 0.76 | $ 2.44 | $ 0.55 | $ 1.60 | $ - 0 | $ 0.76 | $ 2.44 | $ 0.59 | $ 1.70 | $ - 0 | $ 0.76 | $ (0.61) | 7 % | $ - 0 | $ 2.44 | $ 1.07 | 6 % | $ - 0 | $ 0.59 | $ (0.78) | 14 % | $ 0.03 | $ 1.70 | $ 0.33 | 13 % | $ 0.10 | $ - 0 | $ - 0 | -0 % | $ - 0 | |
| Op Income Margin | 12.5 % | 30.4 % | 10.6 % | 21.7 % | 18.7 % | 19.1 % | 19.1 % | 19.1 % | 19.1 % | 19.1 % | 12.5 % | 30.4 % | 10.6 % | 21.7 % | 18.7 % | 12.5 % | 30.4 % | 10.6 % | 21.7 % | 18.6 % | 12.5 % | (6.6)% | -0 % | -0 % | 30.4 % | 11.3 % | -0 % | -0 % | 10.6 % | (8.5)% | 0 % | -0 % | 21.7 % | 2.6 % | (0)% | -0 % | 18.6 % | (0.5)% | (0)% | (0.1)% | |
| Net Income Margin | 5.9 % | 19.9 % | 4.4 % | 13.1 % | 10.7 % | 11.1 % | 11.1 % | 11.1 % | 11.1 % | 11.1 % | 6.0 % | 20.0 % | 4.4 % | 13.1 % | 10.8 % | 6.0 % | 20.0 % | 4.4 % | 13.1 % | 10.7 % | 6.0 % | (5.1)% | 1 % | -0 % | 20.0 % | 8.9 % | 0 % | -0 % | 4.4 % | (6.7)% | 2 % | -0 % | 13.1 % | 2.0 % | 1 % | -0 % | 10.7 % | (0.4)% | 0 % | (0.1)% | |
| Invested Capital | $ 3,500.0 | $ 3,500.0 | $ 3,500.0 | $ 3,500.0 | $ 3,500.0 | $ 3,500.0 | $ 3,500.0 | $ 3,500.0 | $ 3,500.0 | $ 3,500.0 | $ 3,500.0 | $ 3,500.0 | $ 3,500.0 | $ 3,500.0 | $ 3,500.0 | $ 3,500.0 | $ 3,500.0 | $ 3,500.0 | $ 3,500.0 | $ 3,500.0 | $ 3,500.0 | $ - 0 | -0 % | $ - 0 | $ 3,500.0 | $ - 0 | -0 % | $ - 0 | $ 3,500.0 | $ - 0 | -0 % | $ - 0 | $ 3,500.0 | $ - 0 | -0 % | $ - 0 | $ 3,500.0 | $ - 0 | -0 % | $ - 0 | |
| ROI % | 2.0 % | 6.5 % | 1.5 % | 4.3 % | 14.3 % | 3.9 % | 3.9 % | 3.9 % | 3.9 % | 15.6 % | 2.2 % | 7.0 % | 1.6 % | 4.6 % | 15.3 % | 2.2 % | 7.0 % | 1.7 % | 4.8 % | 15.7 % | 2.2 % | (1.7)% | 7 % | -0 % | 7.0 % | 3.1 % | 6 % | -0 % | 1.7 % | (2.2)% | 14 % | 0.1 % | 4.8 % | 0.9 % | 13 % | 0.3 % | 15.7 % | 0.0 % | 9 % | 0.4 % | |
| Like most companies, this one "closes the books" on actual financial results each month, and also updates its forecast of the remainder of the current year. For most decision-making, | |||||||||||||||||||||||||||||||||||||||||
| management focuses on quarterly performance. | |||||||||||||||||||||||||||||||||||||||||
| Key financial metrics are comparing the actual and projected performance with the budget; looking at growth or decline versus the prior year, and at changes since the previous report. | |||||||||||||||||||||||||||||||||||||||||
| What are the "takeaways" from this report? That is, what are the 3-5 key messages that these numbers are telling you and the company's senior management? |
&"Arial,Bold"Ace Green, Inc. MANAGEMENT FINANCIAL REPORT &"Arial,Italic"Unaudited; Amounts in Thousands except Per Share; Variances Better or (Worse)
&8SNHU / &F &8Printed on &D &8Page &P of &P
