Financial analysis(accounting)
Leviathan
info.xlsxCash flow
| Pro Forma Cash Flow | ||||||||
| Quarter 1 | Quarter 2 | Quarter 3 | Quarter 4 | Quarter 5 | Quarter 6 | Quarter 7 | Quarter 8 | |
| Beginning Cash Balance | 0 | 912,000 | 839,683 | 457,479 | 436,642 | 1,935,241 | 1,291,636 | 1,089,466 |
| Receipts and Disbursements from Operating Activities | ||||||||
| Revenues | 0 | 0 | 706,400 | 2,536,400 | 6,200,848 | |||
| - Rebates | 0 | 0 | 10,900 | 40,200 | 110,500 | |||
| - Production | 0 | 0 | 820,437 | 1,112,908 | 2,338,788 | |||
| - Research and Development | 0 | 120,000 | 150,000 | 0 | 5,326,624 | |||
| - Quality Costs | 0 | 0 | 18,899 | 147,027 | 166,705 | |||
| - Advertising | 0 | 0 | 201,972 | 357,324 | 297,724 | |||
| - Sales Force Expense | 0 | 0 | 171,035 | 407,627 | 761,701 | |||
| - Sales Office and Web Sales Center Expenses | 0 | 350,512 | 596,399 | 544,299 | 725,058 | |||
| - Web Marketing Expenses | 0 | 0 | 0 | 176,050 | 68,000 | |||
| - Marketing Research | 88,000 | 0 | 69,000 | 92,000 | 115,000 | |||
| - Shipping | 0 | 0 | 13,793 | 46,630 | 106,324 | |||
| - Inventory Holding Cost | 0 | 0 | 36,169 | 12,123 | 6,520 | |||
| - Excess Capacity Cost | 0 | 0 | 0 | 53,843 | 0 | |||
| - Income Taxes | 0 | 0 | 0 | 0 | 0 | |||
| + Interest Income | 0 | 0 | 0 | 0 | 1,950 | |||
| - Interest Charges | 0 | 0 | 0 | 0 | 71,500 | |||
| + Licensing Income | 0 | 0 | 0 | 0 | 0 | |||
| - Licensing Fees | 0 | 0 | 0 | 0 | 0 | |||
| + Other Income | 0 | 0 | 0 | 0 | 0 | |||
| - Other Expenses | 0 | 0 | 0 | 0 | 0 | |||
| = Net Operating Cash Flow | -88,000 | -470,512 | -1,382,204 | -453,631 | -3,891,646 | |||
| Investing Activities | ||||||||
| Fixed Production Capacity | 0 | 601,805 | 0 | 567,206 | 2,079,755 | 0 | 0 | 0 |
| + Sinking Fund | 0 | 0 | 0 | 0 | 130,000 | |||
| = Total Investing Activities | 0 | 601,805 | 0 | 567,206 | 2,209,755 | |||
| Financing Activities | ||||||||
| Increase in Common Stock | 1,000,000 | 1,000,000 | 1,000,000 | 1,000,000 | 5,000,000 | 0 | 0 | 0 |
| + Borrow Conventional Loan | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| - Repay Conventional Loan | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| + Borrow Long-Term Loan | 0 | 0 | 0 | 0 | 2,600,000 | 0 | 0 | 0 |
| + Borrow Emergency Loan | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| - Repay Emergency Loan | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| - Deposit 3 Month Certificate | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| + Withdraw 3 Month Certificate | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| - Dividends | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| = Total Financing Activities | 1,000,000 | 1,000,000 | 1,000,000 | 1,000,000 | 7,600,000 | 0 | 0 | 0 |
| Cash Balance, End of Period | 912,000 | 839,683 | 457,479 | 436,642 | 1,935,241 | |||
| Cost of Goods Sold | ||||||||
| Starting Inventory | 0 | 0 | 0 | 361,688 | 121,234 | |||
| + Production | 0 | 0 | 820,437 | 1,112,908 | 2,338,788 | |||
| = Available Inventory | 0 | 0 | 820,437 | 1,474,595 | 2,460,022 | |||
| - Cost of Goods Sold | 0 | 0 | 458,750 | 1,353,362 | 2,394,822 | |||
| = Ending Inventory | 0 | 0 | 361,688 | 121,234 | 65,200 |
IS
| Pro Forma Income Statement | ||||||||
| Quarter 1 | Quarter 2 | Quarter 3 | Quarter 4 | Quarter 5 | Quarter 6 | Quarter 7 | Quarter 8 | |
| Gross Profit | ||||||||
| Revenues | 0 | 0 | 706,400 | 2,536,400 | 6,200,848 | |||
| - Rebates | 0 | 0 | 10,900 | 40,200 | 110,500 | |||
| - Cost of Goods Sold | 0 | 0 | 458,750 | 1,353,362 | 2,394,822 | |||
| = Gross Profit | 0 | 0 | 236,750 | 1,142,838 | 3,695,526 | |||
| Expenses | ||||||||
| Research and Development | 0 | 120,000 | 150,000 | 0 | 5,326,624 | |||
| + Quality Costs | 0 | 0 | 18,899 | 147,027 | 166,705 | |||
| + Advertising | 0 | 0 | 201,972 | 357,324 | 297,724 | |||
| + Sales Force Expense | 0 | 0 | 171,035 | 407,627 | 761,701 | |||
| + Sales Office and Web Sales Center Expenses | 0 | 350,512 | 596,399 | 544,299 | 725,058 | |||
| + Web Marketing Expenses | 0 | 0 | 0 | 176,050 | 68,000 | |||
| + Marketing Research | 88,000 | 0 | 69,000 | 92,000 | 115,000 | |||
| + Shipping | 0 | 0 | 13,793 | 46,630 | 106,324 | |||
| + Inventory Holding Cost | 0 | 0 | 36,169 | 12,123 | 6,520 | |||
| + Excess Capacity Cost | 0 | 0 | 0 | 53,843 | 0 | 0 | 0 | 0 |
| + Depreciation | 0 | 0 | 25,075 | 25,075 | 48,709 | |||
| = Total Expenses | 88,000 | 470,512 | 1,282,342 | 1,861,998 | 7,622,365 | |||
| Operating Profit | -88,000 | -470,512 | -1,045,592 | -719,160 | -3,926,839 | |||
| Miscellaneous Income and Expenses | ||||||||
| + Licensing Income | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| - Licensing Fees | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| + Other Income | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| - Other Expenses | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| = Earnings Before Interest and Taxes | -88,000 | -470,512 | -1,045,592 | -719,160 | -3,926,839 | |||
| + Interest Income | 0 | 0 | 0 | 0 | 1,950 | |||
| - Interest Charges | 0 | 0 | 0 | 0 | 71,500 | |||
| = Income Before Taxes | -88,000 | -470,512 | -1,045,592 | -719,160 | -3,996,389 | |||
| - Loss Carry Forward | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| = Taxable Income | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| - Income Taxes | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| = Net Income | -88,000 | -470,512 | -1,045,592 | -719,160 | -3,996,389 | |||
| Earnings per Share | -9 | -24 | -35 | -18 | -44 |
Sheet2
| Pro Forma Balance Sheet | ||||||||
| Quarter 1 | Quarter 2 | Quarter 3 | Quarter 4 | Quarter 5 | Quarter 6 | Quarter 7 | Quarter 8 | |
| Current Assets | ||||||||
| Cash | 912,000 | 839,683 | 457,479 | 436,642 | 1,935,241 | |||
| + 3 Month Certificate of Deposit | 0 | 0 | 0 | 0 | 0 | |||
| + Finished Goods Inventory | 0 | 0 | 361,688 | 121,234 | 65,200 | |||
| Long Term Assets | ||||||||
| + Sinking Fund | 0 | 0 | 0 | 0 | 130,000 | |||
| + Net Fixed Assets | 0 | 601,805 | 576,730 | 1,118,861 | 3,149,907 | |||
| = Total | 912,000 | 1,441,488 | 1,395,896 | 1,676,736 | 5,280,347 | |||
| Debt | ||||||||
| Conventional Bank Loan | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| + Long-Term Loan | 0 | 0 | 0 | 0 | 2,600,000 | |||
| + Emergency Loan | 0 | 0 | 0 | 0 | 0 | |||
| Equity | ||||||||
| + Common Stock | 1,000,000 | 2,000,000 | 3,000,000 | 4,000,000 | 9,000,000 | |||
| + Retained Earnings | -88,000 | -558,512 | -1,604,104 | -2,323,264 | -6,319,653 | |||
| = Total | 912,000 | 1,441,488 | 1,395,896 | 1,676,736 | 5,280,347 |
