COMFORT Shoes, IncPreclosing Trial Balance (Audited)

Account ID Account Description10100 Cash on Hand10200 Regular Checking Account10300 Payroll Checking Account10400 Savings Account11000 Accounts Receivable11400 Other Receivables11500 Allowance for Doubtful Accounts12000 Inventory - Spotlight12300 Reserve for Inventory Obsolescence14100 Prepaid Insurance14200 Prepaid Rent14300 Office Supplies14400 Notes Receivable-Current14700 Other Current Assets15000 Land15100 Buildings and Land Improvements15200 Machinery, Equipment, Office Furniture17000 Accum. Depreciation19000 Investments19900 Other Noncurrent Assets20000 Accounts Payable23100 Sales Tax Payable23200 Wages Payable23300 FICA Employee Withholding23350 Medicare Withholding23400 Federal Payroll Taxes Payable23500 FUTA Tax Payable23600 State Payroll Taxes Payable23700 SUTA Tax Payable23800 FICA Employer Withholding23900 Medicare Employer Withholding24100 Line of Credit24200 Current Portion Long-Term Debt24700 Other Current Liabilities27000 Notes Payable-Noncurrent39003 Common Stock39004 Paid-in Capital39005 Retained Earnings40000 Sales41000 Sales Returns42000 Warranty Expense45000 Income from Investments

46000 Interest Income47000 Miscellanous Income50010 Cost of Goods Sold57500 Freight60000 Advertising Expense61000 Auto Expenses62000 Research and Development64000 Depreciation Expense64500 Warehouse Salaries65000 Property Tax Expense66000 Legal and Professional Expense67000 Bad Debt Expense68000 Insurance Expense70000 Maintenance Expense70100 Utilities70110 Phone70120 Postal71000 Miscellaneous Office Expense72000 Payroll Tax Exp73000 Pension/Profit-Sharing Plan Ex74000 Rent or Lease Expense77500 Administrative Wages Expense78000 Interest Expense78500 Income Tax Expense - Federal78510 Income Tax Expense - State80000 Loss on Legal Settlement

Preclosing Trial Balance31-Dec-14

Account ID Account Description10100 Cash on Hand10200 Regular Checking Account10300 Payroll Checking Account10400 Savings Account11000 Accounts Receivable11400 Other Receivables11500 Allowance for Doubtful Accounts12000 Inventory12300 Reserve for Inventory Obsolescence14100 Prepaid Insurance14200 Prepaid Rent14300 Office Supplies14400 Notes Receivable-Current14700 Other Current Assets15000 Land15100 Buildings and Land Improvements15200 Machinery, Equipment, Office Furniture

17000 Accum. Depreciation19000 Investments19900 Other Noncurrent Assets20000 Accounts Payable23100 Sales Tax Payable23200 Wages Payable23300 FICA Employee Withholding23350 Medicare Withholding23400 Federal Payroll Taxes Payable23500 FUTA Tax Payable23600 State Payroll Taxes Payable23700 SUTA Tax Payable23800 FICA Employer Withholding23900 Medicare Employer Withholding24100 Line of Credit24200 Current Portion Long-Term Debt24700 Other Current Liabilities27000 Notes Payable-Noncurrent39003 Common Stock39004 Paid-in Capital39005 Retained Earnings40000 Sales Spotlight41000 Sales Returns42000 Warranty Expense45000 Income from Investments46000 Interest Income47000 Miscellaneous Income50010 Cost of Goods Sold 57500 Freight60000 Advertising Expense61000 Auto Expenses62000 Research and Development64000 Depreciation Expense64500 Warehouse Salaries65000 Property Tax Expense66000 Legal and Professional Expense67000 Bad Debt Expense68000 Insurance Expense70000 Maintenance Expense70100 Utilities70110 Phone70120 Postal71000 Miscellaneous Office Expense72000 Payroll Tax Exp73000 Pension/Profit-Sharing Plan Ex74000 Rent or Lease Expense77500 Administrative Wages Expense78000 Interest Expense

78500 Income Tax Expense - Federal78510 Income Tax Expense - State

31-Dec-13 31-Dec-14Debit Credit Debit Credit

$1,987.28 $2,275.23 $198,116.52 $557,125.92

$0.00 $3,044,958.13 $3,645,599.15

$16,410,902.71 $51,515,259.98 $1,250,000.00

$1,262,819.88 $1,239,009.75 $18,825,205.24 $67,724,527.50

$3,012,000.00 $846,000.00 $743,314.38 $3,424,213.78 $200,000.00

$7,406.82 $8,540.00

$117,000.00 $117,000.00 $623,905.92 $674,313.92 $433,217.10 $2,929,097.13

$164,000.00 $610,000.00 $572,691.08 $1,998,780.39

$53,840.59 $53,840.59 $4,633,118.09 $1,922,095.91

$0.00 $29,470.32

$1,318.69 $8,439.65 $583.99 $11,414.99

$6,033.01 $118,086.12

$2,815.47 $55,106.86

$1,318.69 $8,439.65 $583.99 $11,414.99

$10,000,000.00 $44,403,000.00

$12,000,000.00 $8,105,000.00 $8,105,000.00 $7,423,000.00 $7,423,000.00 $2,219,120.65 $6,590,483.64

$246,172,918.44 $242,713,452.88 $4,497,583.20 $11,100,220.89 $1,100,281.48 $1,158,128.47

$0.00 $1,426,089.31

$204,302.81 $131,881.46 $2,166,000.00

$141,569,221.61 $130,196,645.26 $4,302,951.46 $4,240,263.09

$897,140.01 $1,036,854.01 $208,974.39 $210,502.80

$31,212,334.17 $528,870.44 $133,000.00 $446,000.00

$4,633,383.82 $4,720,715.56 $80,495.32 $99,332.45

$3,605,133.96 $4,913,224.45 $1,622,425.99

$853,942.65 $36,106.92 $61,136.04 $35,502.87

$135,642.99 $137,332.18 $76,373.78 $52,599.02

$128,033.21 $77,803.61 $17,023.27 $24,891.82

$1,550,989.06 $1,577,811.85 $3,000,000.00 $3,300,000.00 $2,603,485.87 $1,206,574.00

$16,875,305.98 $16,197,225.43 $875,000.00 $2,591,736.50

$2,365,000.00 $8,900,000.00 $429,000.00 $3,100,000.00

$19,172,000.00 $283,238,404.03 $283,238,404.03

Debit Amt Credit Amt$2,275.23

$557,125.92

$3,645,599.15 $51,515,259.98

$1,250,000.00 $1,239,009.75

$67,724,527.50 $846,000.00

$3,424,213.78

$8,540.00

$117,000.00 $674,313.92

$2,929,097.13

$610,000.00 $1,998,780.39

$53,840.59 $1,922,095.91

$8,439.65 $11,414.99

$118,086.12

$55,106.86

$8,439.65 $11,414.99

$44,403,000.00

$12,000,000.00 $8,105,000.00 $7,423,000.00 $6,590,483.64

$242,713,452.88 $11,100,220.89

$1,158,128.47 $1,426,089.31

$131,881.46 $2,166,000.00

$130,196,645.26 $4,240,263.09 $1,036,854.01

$210,502.80 $528,870.44 $446,000.00

$4,720,715.56 $99,332.45

$4,913,224.45

$36,106.92 $35,502.87

$137,332.18 $52,599.02 $77,803.61 $24,891.82

$1,577,811.85 $3,300,000.00 $1,206,574.00

$16,197,225.43 $2,591,736.50

$8,900,000.00 $3,100,000.00

$329,788,915.21 $329,788,915.21

Increase (Decrease)0.144896542

1.8121123872

0.19725756292.1390875256 Grace Priscilla Siahaan 1306395281

Maria Tiominar 1306395413-0.0188547317 Rahmawati Galih Syarafina 13063951102.5975452398-0.7191235063.6066830834

0.1529914322

00.08079423265.76126849562.71951219512.4901545699

0-0.5851398836

5.400025783218.546550454618.5733340406

18.5728812596

5.400025783218.5465504546

3.4403

00

1.9698626976-0.014052991.468041256

0.0525747193

-0.3544804401

-0.0803322659-0.0145686910.15573265980.0073138627-0.98305572292.35338345860.01884837160.23401521980.3628410219

-0.9577173947-0.41928083660.0124532053-0.3112947925-0.39231696210.46222318040.0172939905

0.1-0.5365544273-0.04018182251.96198457142.76321353076.2261072261

COMFORT Shoes, IncCommon Size Analysis

RevenueAccount ID Account Description

40000 Sales41000 Sales Returns

TotalExpenseAccount ID Account Description

50010 Cost of Goods Sold57500 Freight60000 Advertising Expense61000 Auto Expenses62000 Research and Development64000 Depreciation Expense64500 Warehouse Salaries65000 Property Tax Expense66000 Legal and Professional Expense67000 Bad Debt Expense68000 Insurance Expense70000 Maintenance Expense70100 Utilities70110 Phone70120 Postal71000 Miscellaneous Office Expense72000 Payroll Tax Exp73000 Pension/Profit-Sharing Plan Ex74000 Rent or Lease Expense77500 Administrative Wages Expense78000 Interest Expense78500 Income Tax Expense - Federal78510 Income Tax Expense - State42000 Warranty Expense

Total

AssetsAccount ID Account Description

10100 Cash on Hand10200 Regular Checking Account10300 Payroll Checking Account10400 Savings Account11000 Accounts Receivable

11400 Other Receivables11500 Allowance for Doubtful Accounts12000 Inventory - Spotlight12300 Reserve for Inventory Obsolescence14100 Prepaid Insurance14200 Prepaid Rent14300 Office Supplies14400 Notes Receivable-Current14700 Other Current Assets15000 Land15100 Buildings and Land Improvements15200 Machinery, Equipment, Office Furniture17000 Accum. Depreciation19000 Investments19900 Other Noncurrent Assets

Total

Dec-31-13 Dec-31-14Debit Credit Debit Credit

$246,172,918.44 $242,713,452.88 $4,497,583.20 $11,100,220.89

$241,675,335.24 $231,613,231.99

Debit Credit Debit Credit$141,569,221.61 $130,196,645.26

$4,302,951.46 $4,240,263.09 $897,140.01 $1,036,854.01 $208,974.39 $210,502.80

$31,212,334.17 $528,870.44 $133,000.00 $446,000.00

$4,633,383.82 $4,720,715.56 $80,495.32 $99,332.45

$3,605,133.96 $4,913,224.45 $1,622,425.99

$853,942.65 $36,106.92 $61,136.04 $35,502.87

$135,642.99 $137,332.18 $76,373.78 $52,599.02

$128,033.21 $77,803.61 $17,023.27 $24,891.82

$1,550,989.06 $1,577,811.85 $3,000,000.00 $3,300,000.00 $2,603,485.87 $1,206,574.00

$16,875,305.98 $16,197,225.43 $875,000.00 $2,591,736.50

$2,365,000.00 $8,900,000.00 $429,000.00 $3,100,000.00

$1,100,281.48 $218,336,275.06 183,629,992.26

Dec-31-13 Dec-31-14Debit Credit Debit Credit

$1,987.28 $2,275.23 $198,116.52 $557,125.92

$0.00 $3,044,958.13 $3,645,599.15

$16,410,902.71 $51,515,259.98

$1,250,000.00 $1,262,819.88 $1,239,009.75

$18,825,205.24 $67,724,527.50 $3,012,000.00 $846,000.00

$743,314.38 $3,424,213.78 $200,000.00

$7,406.82 $8,540.00

$117,000.00 $117,000.00 $623,905.92 $674,313.92 $433,217.10 $2,929,097.13

$164,000.00 $610,000.00 $572,691.08 $1,998,780.39

$53,840.59 $53,840.59 $ 36,793,726 $ 131,205,564

Expense to SalesDec-13-13 Dec-13-14

0.9034280426 0.7928303175

% of Total AssetsDec-31-13 Dec-31-14

5.40114E-005 0.0000173410.0053845191 0.0042462065

0.082757537 0.02778540060.4460244869 0.3926301482

0.009527035

0.5116417211 0.5161711555

0.0202022046 0.02609808360.00543570940.0002013066 6.50887E-005

0.00317989 0.00089173050.0169568562 0.00513936990.0117742112 0.0223244887

0.0155649113 0.01523396060.001463309 0.0004103529

Account ID Account Description10100 Cash on Hand10200 Regular Checking Account10300 Payroll Checking Account10400 Savings Account11000 Accounts Receivable11400 Other Receivables11500 Allowance for Doubtful Accounts12000 Inventory - Spotlight12300 Reserve for Inventory Obsolescence14100 Prepaid Insurance14200 Prepaid Rent14300 Office Supplies14400 Notes Receivable-Current14700 Other Current Assets15000 Land15100 Buildings and Land Improvements15200 Machinery, Equipment, Office Furniture17000 Accum. Depreciation19000 Investments19900 Other Noncurrent Assets20000 Accounts Payable23100 Sales Tax Payable23200 Wages Payable23300 FICA Employee Withholding23350 Medicare Withholding23400 Federal Payroll Taxes Payable23500 FUTA Tax Payable23600 State Payroll Taxes Payable23700 SUTA Tax Payable23800 FICA Employer Withholding23900 Medicare Employer Withholding24100 Line of Credit24200 Current Portion Long-Term Debt24700 Other Current Liabilities27000 Notes Payable-Noncurrent39003 Common Stock39004 Paid-in Capital39005 Retained Earnings40000 Sales41000 Sales Returns42000 Warranty Expense45000 Income from Investments

46000 Interest Income47000 Miscellanous Income50010 Cost of Goods Sold57500 Freight60000 Advertising Expense61000 Auto Expenses62000 Research and Development64000 Depreciation Expense64500 Warehouse Salaries65000 Property Tax Expense66000 Legal and Professional Expense67000 Bad Debt Expense68000 Insurance Expense70000 Maintenance Expense70100 Utilities70110 Phone70120 Postal71000 Miscellaneous Office Expense72000 Payroll Tax Exp73000 Pension/Profit-Sharing Plan Ex74000 Rent or Lease Expense77500 Administrative Wages Expense78000 Interest Expense78500 Income Tax Expense - Federal78510 Income Tax Expense - State80000 Loss on Legal Settlement

Debit Credit Debit Credit$1,987.28 $2,275.23

$198,116.52 $557,125.92 $0.00

$3,044,958.13 $3,645,599.15 $16,410,902.71 $51,515,259.98

$1,250,000.00 $1,262,819.88 $1,239,009.75

$18,825,205.24 $67,724,527.50 $3,012,000.00 $846,000.00

$743,314.38 $3,424,213.78 $200,000.00

$7,406.82 $8,540.00

$117,000.00 $117,000.00 $623,905.92 $674,313.92 $433,217.10 $2,929,097.13

$164,000.00 $610,000.00 $572,691.08 $1,998,780.39

$53,840.59 $53,840.59 $4,633,118.09 $1,922,095.91

$0.00 $29,470.32

$1,318.69 $8,439.65 $583.99 $11,414.99

$6,033.01 $118,086.12

$2,815.47 $55,106.86

$1,318.69 $8,439.65 $583.99 $11,414.99

$10,000,000.00 $44,403,000.00

$12,000,000.00 $8,105,000.00 $8,105,000.00 $7,423,000.00 $7,423,000.00 $2,219,120.65 $6,590,483.64

### $242,713,452.88 $4,497,583.20 $11,100,220.89 $1,100,281.48 $1,158,128.47

$0.00 $1,426,089.31

$204,302.81 $131,881.46 $2,166,000.00

$141,569,221.61 $130,196,645.26 $4,302,951.46 $4,240,263.09

$897,140.01 $1,036,854.01 $208,974.39 $210,502.80

$31,212,334.17 $528,870.44 $133,000.00 $446,000.00

$4,633,383.82 $4,720,715.56 $80,495.32 $99,332.45

$3,605,133.96 $4,913,224.45 $1,622,425.99

$853,942.65 $36,106.92 $61,136.04 $35,502.87

$135,642.99 $137,332.18 $76,373.78 $52,599.02

$128,033.21 $77,803.61 $17,023.27 $24,891.82

$1,550,989.06 $1,577,811.85 $3,000,000.00 $3,300,000.00 $2,603,485.87 $1,206,574.00

$16,875,305.98 $16,197,225.43 $875,000.00 $2,591,736.50

$2,365,000.00 $8,900,000.00 $429,000.00 $3,100,000.00

$19,172,000.00 $283,238,404.03 ###

Increase (Decrease) 13 140.144896542 Current Assets $39,431,891.08 $128,127,541.56 1.812112387 Current Liabilities $14,675,242.25 $46,537,998.17

Current Ratio 2.686966962 2.7531811980.1972575632.139087526 Cash+STS+AR $ 16,412,889.99 $ 51,517,535.21

Current Liabilities $14,675,242.25 $46,537,998.17 -0.018854732 Quick Ratio 1.11840675 1.1069993822.59754524

-0.719123506 Long-term debt $ - $ 12,000,000.00 3.606683083 Stockholder's equity $ 8,105,000.00 ###

Debt to Equity 0 1.4805675510.152991432

Net Sales $ 241,675,335.24 ### Other Income $ 204,302.81 $ 3,723,970.77

0 COGS $ 141,569,221.61 ###0.080794233 Other Expenses $ 94,838,771.97 $ 53,433,347.00 5.761268496 Net Profit $ 5,471,644.47 $ 51,707,210.50 2.719512195 Revenue $ 241,879,638.05 ###2.49015457 Net Profit Margin 0.0226213521 0.2197154122

0-0.585139884 Revenue - COGS $ 100,310,416.44 ###

Revenue $ 241,879,638.05 ### Gross Margin 0.4147121157 0.4467655614

5.40002578318.54655045 Revenue $ 241,879,638.05 ###18.57333404 Average A/R $ 16,410,902.71 $ 51,515,259.98

Receivable Turnove 14.7389599661 4.56830078818.57288126

COGS $ 141,569,221.61 ###5.400025783 Average Inventory $ 18,825,205.24 $ 67,724,527.50 18.54655045 Inventory Turnover 7.5201953873 1.9224444978

3.4403

00

1.969862698-0.014052991.4680412560.052574719

-0.35448044

-0.080332266-0.0145686910.15573266

0.007313863-0.9830557232.3533834590.0188483720.23401522

0.362841022

-0.957717395-0.4192808370.012453205-0.311294793-0.3923169620.462223180.01729399

0.1-0.536554427-0.0401818231.9619845712.7632135316.226107226

$128,127,541.56

Trial BalanceCommon Size AnalysisRatio Analysis