VIEWS: 199 PAGES: 69 CATEGORY: Financial Statements and Projections POSTED ON: 11/3/2011
An educational services company can use this document to calculate various financial ratios. This document provides a template balance sheet and income (profit and loss) statement whereby users should input the proper values. The spreadsheet then calculates profitability ratios (gross margin, profit margin, return on assets, return on investment, and return on equity), liquidity ratios (working capital, current ratio, and quick ratio), and debt ratios (debt ratio and long-term debt to equity ratio). Financial ratios are used to perform quantitative analysis; they show the statistical relationships between pieces of financial data. Such ratios can be used to evaluate past, current, and projected performance of a company, or they can be used to compare two different companies.
Financial Statement Ratio Analysis An effective way to measure the efficiency of a business is through financial ratios. The Financial Statement Ratio Analysis has financial statement templates to help calculate various ratios. Start by entering your periodic financial data within the templates. Go to Income Statement Go to Balance Sheet Financial Ratios Profitability Ratios Gross Margin (Gross Profit divided by Net Sales) - Profit Margin (Net Profit divided by Net Sales) - Return on Assets (Net Income divided by Total Assets) - Return on Investment (Net Income divided by Average Total Assets) - Enter the previous period's Total Assets Return on Equity (Net Income divided by Average Shareholder's Equity) - Enter the previous period's Shareholder's Equity Liquidity Ratios Working Capital (Current Assets less Current Liabilities) - Current Ratio (Current Assets divided by Current Liabilities) - Acid-test Ratio (Quick Assets divided by Current Liabilities) - Debt Ratios Debt Ratio (Total Liabilities divided by Total Assets) - Long-Term Debt to Equity(Long-Term Debt divided by Total Assets) - Go to Financial Ratios Go to Income Statement [COMPANY NAME] Balance Sheet Forecast [Date] ASSETS LIABILITIES Current Assets Current Liabilities Checking Account $ - Accounts Payable $ - Petty Cash - Operating Line of Credit - Accounts Receivable - Student Enrollment Dep. - Grants Receivable - Sales Tax Payable - Prepaid Insurance - Payroll Liabilities - Course Material Inventory - - - Long-term Liabilities Fixed Assets Car Loan Payable - Furniture and Equipment - Business Loan - (Accum Dep. - Furniture) - - Computer Equipment - (Accum Dep. - Computers) - EQUITY Vehicles - Opening Balance Equity - (Accum Dep. - Vehicles) - Capital Stock - Buildings - Owners Draw - (Accum Dep. - Buildings) - Retained Earnings - Land - - - Other Assets Security Deposits - - TOTAL ASSETS $ - TOTAL LIABILITIES & EQUITY $ - [COMPANY NAME] Balance Sheet Forecast [Date] ASSETS LIABILITIES [COMPANY NAME] Balance Sheet Forecast [Date] ASSETS LIABILITIES Go to Financial Ratios Go to Balance Sheet [COMPANY NAME] Income Statement Forecast [Date] REVENUES Tuition Sales $ - Educational Materials Sold - Consulting Services - Grants Awarded - Interest Income - - COST OF SALES Direct Labor - Merchant Account Fee - Shipping and Delivery Costs - Educational Inventory Sold - Classroom Supplies Purchased - - GROSS PROFIT (LOSS) - GENERAL & ADMINISTRATIVE EXPENSES Advertising and Promotion - Automobile Expense - Bank Service Charges - Business Licenses and Permits - Charitable Contributions - Computer and Internet Expenses - Continuing Education - Depreciation Expense - Dues and Subscriptions - Insurance Expense - Interest Expense - Meals and Entertainment - Miscellaneous Expense - Networking/ Bus. Development - Office Supplies - Payroll Expenses - Postage and Delivery - Printing and Reproduction - Professional Services (Legal, Accounting) - Rent Expense - Telephone Expense - Travel Expense - Utilities - Website Development - - NET INCOME (LOSS) -
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