statement of financial position 2015 2016 sci
Cash 3,514 2,875 (639) Sales
Accounts Receivable 6,742 5,583 (1,159) Cost of Goods Sold
Inventory 2,573 3,220 647 Gross profit
Current Assets 12,829 11,678 Operating expenses
Non-Current Assets Profit before interest expense
Gross 22,478 24,360 1,882 interest expense
Accumulated Depreciation (12,147) -13313 (1,166) Profit before tax
Net 10,331 11,047 Tax
Total Assets 23,160 22,725 Profit
Accounts Payable 1,556.00 1,702.00 146
Accruals 268.00 408.00 140
Current Liabilities 1,824.00 2,110.00
Long-term Debt 7,112.00 6,002.00 (1,110)
Total Liabilities 8,936.00 8,112.00
Equity 14,224.00 14,613.00 389
Total Liabilities and Equity 23,160.00 22,725.00
Cash Flow Statement
2016
Net Income 3,116
Adjustement to reconcile net income to net cash
provided by operating activities
Depreciation expense 1,166
Decrease in accounts receivable 1,159
Increase in inventory (647)
Increase in accounts payable 146
Increase in accruals 140 1,964
Net Cash provided by Operating Activities 5,080
Net Cash from Investing Activities
Purchase of non-current assets (1,882)
Net Cash from Financing Activities
Payment of non-current liabilities (1,110)
Retirement of Stocks (1,000.00)
Payment of Dividends (1,727.00)
Net increase in cash during the year (639)
Cash, beginning 3,514
Cash, 12/31/16 2,875
-
2016
36,227
19,925
16,302
10,868
5,434
713
4,721
1,605
3,116
sfp 2015 2016 sci
Cash 2,745 1,071 (1,674) Sales
Receivable 19,842 24,691 4,849 Cost of Goods Sold
Inventory 10,045 15,621 5,576 Gross profit
Current Assets 32,632 41,383 - Operating expenses
Non-Current Assets Profit before interest expense
Gross 80,128 97,432 17,304 interest expense
Accumulated Depreciation (60,225) -68076 (7,851) Profit before tax
Net 19,903 29,356 Tax
Total Assets 52,535 70,739 Profit
Accounts Payable 3,114.00 6,307.00 3,193
Accruals 768.00 914.00 146
Current Liabilities 3,882.00 7,221.00
Long-term Debt 36,490.00 48,128.00 11,638
Total Liabilities 40,372.00 55,349.00
Equity 12,163.00 15,390.00 3,227
Total Liabilities and Equity 52,535.00 70,739.00 -
Statement of Cash flows
2016
Net Income 6,227
Adjustement to reconcile net income to net cash
provided by operating activities
Depreciation expense 7,851
Increase in accounts receivable (4,849)
Increase in inventory (5,576)
Increase in accounts payable 3,193
Increase in accruals 146 765
Net Cash provided by Operating Activities 6,992
Net Cash from Investing Activities
Purchase of non-current assets (17,304)
Net Cash from Financing Activities
Proceeds from non-current liabilities 11,638
Payment of Dividends (3,000)
Net increase in cash during the year (1,674)
Cash, beginning 2,745
Cash, 12/31/16 1,071
-
2016
88,765
39,506
49,259
34,568
14,691
4,312
10,379
4,152
6,227
sfp 2014 2015 2016 2015 2016
Cash 30 40 52 10 12
Accounts Receivable 175 351 590 176 239
Inventory 90 151 300 61 149
Current Assets 295 542 942
Non-Current Assets
Gross 1,565 2,373 2,718 808 345
Accumulated Depreciation (610) (860) (1,135) (250) (275)
Net 955 1,513 1,583
Total Assets 1,250 2,055 2,525
Accounts Payable 56 81 134 25 53
Accruals 15 20 30 5 10
Current Liabilities 71 101 164
Long-term Debt 630 1,260 1,600 630 340
Total Liabilities 701 1,361 1,764
Equity 549 694 771
Total Liabilities and Equity 1,250 2,055 2,535
(10)
2015 2016
Net Income 154 82
Adjustement to reconcile net income to net cash
provided by operating activities
Depreciation expense 250 275
Increase in accounts receivable (176) (239)
Increase in inventory (61) (149)
Increase in accounts payable 25 53
Increase in accruals 5 43 10 (50)
Net Cash provided by Operating Activities 197 32
Net Cash from Investing Activities
Purchase of non-current assets (808) (345)
Net Cash from Financing Activities
Proceeds from non-current liabilities 630 340
Difference in equity (9) (15)
Net increase in cash during the year 10 12
Cash, beginning 30 40
Cash, 12/31/16 40 52
- -
sci 2014 2015 2016
Sales 1578 2106 3265
Cost of Goods Sold 631 906 1502
Gross profit 947 1,200 1,763
Expenses:
Marketing 316 495 882
Research and Development 158 211 327
Administration 126 179 294
Total Expenses 600 885 1,503
Profit before interest expense 347 315 260
interest expense 63 95 143
Profit before tax 284 220 117
Tax 86 66 35
Profit 198 154 82
Statement of Changes in Equity 2015 2016
beginning 549 694
net income 154 82
Should be balance 703 776
reflected in financial position 694 771
Difference 9 5
unbalance amount in financial position 10
Total Difference 9 15
