monthly reports training

57
8/4/2019 Monthly Reports Training http://slidepdf.com/reader/full/monthly-reports-training 1/57 Monthly Reports Accountants' Workshop

Upload: marcela-quintero-letelier

Post on 07-Apr-2018

222 views

Category:

Documents


0 download

TRANSCRIPT

Page 1: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 1/57

Monthly Reports

Accountants' Workshop

Page 2: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 2/57

Parts of Monthly Report

Balance SheetProfit and Loss Statement

Cash Flow

Benchmarks

Page 3: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 3/57

Balance Sheet and Profit and Loss Company Month Aug

Balance Sheet Assets Assets Balance Sheet Liabilities Liabilities Received

Current Last Mth % Current Last Mth % Resp.

01 Cash and cash equivalents #¡DIV/0! 11 A/P Trade #¡DIV/0! Inform

02 WGL 1 Fund #¡DIV/0! 12 A/P Company #¡DIV/0! To do

03 Investments #¡DIV/0! 13 Other liabilities #¡DIV/0! File

04 A/R Trade #¡DIV/0! 14 Equity #¡DIV/0!

05 A/R Company #¡DIV/0!06 Other assets #¡DIV/0!

07 Inventory #¡DIV/0!

08 Property, plant and equipment #¡DIV/0!

09 Accumulated depreciation #¡DIV/0!

10 Total assets 0 #¡DIV/0! 15 Total liabilities and equity 0 #¡DIV/0!

Profit and Loss Month Cumulative Current Current Current Current

Current Budget % Last Yr % Current Budget % Last Yr % CoS month CoS cum. GP % month GP % cum.

01 Sales Machines (SBF 1) 0 #¡DIV/0! #¡DIV/0! #¡DIV/0! #¡DIV/0! 0 #¡DIV/0! #¡DIV/0!

02 Sales Machines (SBF 2) 0 #¡DIV/0! #¡DIV/0! #¡DIV/0! #¡DIV/0! 0 #¡DIV/0! #¡DIV/0!

03 Sales Machines (SBF 3) 0 #¡DIV/0! #¡DIV/0! #¡DIV/0! #¡DIV/0! 0 #¡DIV/0! #¡DIV/0!

04 Sales Machines (SBF 4) 0 #¡DIV/0! #¡DIV/0! #¡DIV/0! #¡DIV/0! 0 #¡DIV/0! #¡DIV/0!

05 Sales Spare Parts (SBF 5.1) 0 #¡DIV/0! #¡DIV/0! #¡DIV/0! #¡DIV/0! 0 #¡DIV/0! #¡DIV/0!06 Sales Rental (SBF 5.2) 0 #¡DIV/0! #¡DIV/0! #¡DIV/0! #¡DIV/0! 0 #¡DIV/0! #¡DIV/0!

07 Sales Miscellaneous 0 #¡DIV/0! #¡DIV/0! #¡DIV/0! #¡DIV/0! 0 #¡DIV/0! #¡DIV/0!

08 Sales 0 #¡DIV/0! #¡DIV/0! 0 #¡DIV/0! #¡DIV/0! 0 0 #¡DIV/0! #¡DIV/0!

09 less cash discounts 0 #¡DIV/0! #¡DIV/0! #¡DIV/0! #¡DIV/0!

10 Net sales without intercompan 0 #¡DIV/0! #¡DIV/0! 0 #¡DIV/0! #¡DIV/0! 0 0 #¡DIV/0! #¡DIV/0!

11 Intercompany sales 0 #¡DIV/0! #¡DIV/0! #¡DIV/0! #¡DIV/0! 0 #¡DIV/0! #¡DIV/0!

12 Total net sales 0 #¡DIV/0! #¡DIV/0! 0 #¡DIV/0! #¡DIV/0! 0 0 #¡DIV/0! #¡DIV/0!

13 Cost of sales 0 #¡DIV/0! #¡DIV/0! 0 #¡DIV/0! #¡DIV/0!

14 Intercompany purchases in Co 0  

15 Gross Profit 0 #¡DIV/0! #¡DIV/0! 0 #¡DIV/0! #¡DIV/0! Company / Stamp

16 Personnel 0 #¡DIV/0! #¡DIV/0! #¡DIV/0! #¡DIV/0!

17 Selling 0 #¡DIV/0! #¡DIV/0! #¡DIV/0! #¡DIV/0!18 Administration 0 #¡DIV/0! #¡DIV/0! #¡DIV/0! #¡DIV/0!

19 Plant and equipment 0 #¡DIV/0! #¡DIV/0! #¡DIV/0! #¡DIV/0!

20 Research and development 0 #¡DIV/0! #¡DIV/0! #¡DIV/0! #¡DIV/0!

21 CoS allocation (only production 0 #¡DIV/0! #¡DIV/0! #¡DIV/0! #¡DIV/0! Date

22 Selling and administration 0 #¡DIV/0! #¡DIV/0! 0 #¡DIV/0! #¡DIV/0!

23 In % of sales #¡DIV/0! #¡DIV/0!  

24 Operating profit 0 #¡DIV/0! #¡DIV/0! 0 #¡DIV/0! #¡DIV/0!

25 In % of sales #¡DIV/0! #¡DIV/0!  

26 Other income 0 #¡DIV/0! #¡DIV/0! #¡DIV/0! #¡DIV/0! Signature

27 Other expenses 0 #¡DIV/0! #¡DIV/0! #¡DIV/0! #¡DIV/0!

28 Profit before tax 0 #¡DIV/0! #¡DIV/0! 0 #¡DIV/0! #¡DIV/0!

29 In % of sales #¡DIV/0! #¡DIV/0!  

30 Taxes 0 #¡DIV/0! #¡DIV/0! #¡DIV/0! #¡DIV/0!  

31 Profit after tax 0 #¡DIV/0! #¡DIV/0! 0 #¡DIV/0! #¡DIV/0!

Page 4: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 4/57

Balance Sheet

ASSETS

Cash and cash equivalents

Investments

Accounts receivable trade

Accounts receivable Intercompany

Other assets

Inventory

Property, plant and equipment

Page 5: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 5/57

Cash and Cash Equivalents

Definition

Readily available for the payment of

current obligations

Highly liquid

Short term  – < 3 months

Free from any contractual limits

Page 6: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 6/57

Cash and Cash Equivalents

Examples

Petty cash

Checks not yet credited (not post-dated)Bank credit balance

Time deposits (< 3 months)

Short-term investments (< 3 months)NOT: post-dated checks, postage,

travel advances

Page 7: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 7/57

Cash and Cash Equivalents

Valuation

Nominal value

Amounts in foreign currency translatedat exchange rate at balance sheet date(monthly)

Bank debit balances may be offset ifalso short term

Page 8: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 8/57

Investments

Examples

Term deposits > 3 months

Funds.Debt securities

government or municipal bonds

corporate bonds

Equity securities stock

Page 9: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 9/57

Investments

ValuationPurchase cost including all fees

for debt securities discount or premium must beamortized over maturity of debt

Reduction in value recognized only ifpermanent

Current – can be liquidated at any timeto meet short-term obligations

Long-term – expected to be apermanent investment

Page 10: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 10/57

Accounts Receivable Trade

Definition

Amounts owed by customers for goods

sold and services rendered as part ofnormal business operations

Recognized when title passes or service

renderedFor a continuous service such as rental,

monthly billing

Page 11: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 11/57

Accounts Receivable Trade

Examples

Invoices for sale of machines, spare

parts, service, rental

Notes, drafts, post-dated checks

NOT: receivables for advancepayments, deposits, interest, rent, etc.

Page 12: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 12/57

Accounts Receivable Trade

Valuation

Amounts in foreign currency translatedat exchange rate at balance sheet date

(monthly)

Net of discounts normally taken

Net of allowance for doubtful accounts  – 

to state accounts at amount expected tobe collected

Notes without interest are discounted

Page 13: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 13/57

Accounts Receivables

Includes trade accounts as well asother receivables (charges, interest,

dividends)Includes all A/R affiliates

Valuation same as other A/R

Page 14: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 14/57

Other Assets

Definition

All assets not included in othercategories

Page 15: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 15/57

Other Assets

Examples

Other A/R Taxes

Interest Rent

Advances

Deposits

Prepaid expensesIntangible assets

Patents

NOT Standard Software

Page 16: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 16/57

Other Assets

Valuation

Nominal valueHistorical cost net of

amortization

Page 17: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 17/57

Inventory

Definition

Goods which are held for sale in the normal course of business

in the process of production for sale or

consumed in the production of goods orservices for sale

Goods in transit where title has passedto receiver

Page 18: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 18/57

Inventory

Examples

Machines, spare parts

in warehouse in transit

on consignment at customer's

demo machines with sales reps

used machines for resale

NOT machines for rent

Page 19: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 19/57

Inventory

ValuationCost including freight in, duty, handling,

less purchase discounts taken

Cost flow assumptions: specific identification

FIFO (first in, first out)

LIFO (last in, first out)

average cost

Net of allowance for slow-moving andobsolete stock

Page 20: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 20/57

Property, Plant and Equipment

Definition

Assets which are used to producegoods or provide services

Useful life longer than one year

Page 21: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 21/57

Property, Plant and Equipment

ExamplesLand and buildings including

improvements thereto

Machinery and equipment forproduction

Machines for rent

Office and other equipment

Vehicles

Building under construction

Page 22: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 22/57

Property, Plant and Equipment

Valuation

Historical cost  – all costs necessary tobring the asset to its location in working

condition, i.e. freight, installation costsNet of depreciation to allocate the cost

over the useful life of the asset useful life and method of depreciation must be

reasonable

tax lives and depreciation methods may also beused

Page 23: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 23/57

Balance Sheet

LIABILITIES AND EQUITY

Accounts payable trade

Accounts payableIntercompany

Other liabilities

Equity

Page 24: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 24/57

Accounts Payable Trade

Definition

Amounts owed to suppliers for goods,supplies and services purchased as partof normal business operations

Recognized when title passes or servicerendered

Page 25: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 25/57

Accounts Payable Trade

Examples

Invoices for purchase of machines,

spare parts, supplies, services (freight,utilities, legal fees, etc.)

NOT: payables for taxes, payroll,

accrued expenses, etc.

Page 26: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 26/57

Accounts Payable Trade

Valuation

Amounts in foreign currency translatedat exchange rate at balance sheet date

(monthly)Net of discounts normally taken

Notes without interest are not

discounted

Page 27: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 27/57

Accounts Payable

IntercompanyIncludes trade accounts as well as

other payables (charges, interest,

dividends)Includes all A/P affiliates

Valuation same as other A/P

Page 28: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 28/57

Other Liabilities

Definition

All liabilities not included inother categories

Page 29: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 29/57

Other LiabilitiesExamplesOther A/P

Taxes Payroll expenses

Salaries and wages

Payroll deductions Vacation pay

Bonus agreements

Postretirement benefits

Bank loans

Accruals Taxes Payroll expenses Year-end audit Guarantee and warranty

costs

Page 30: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 30/57

Other Liabilities

Valuation

Nominal valueBest estimate of liability

Page 31: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 31/57

Equity

Capital stock  – legal capital provided byshareholders at par value

Additional paid-in capital –

capitalprovided by shareholders above parvalue, capitalized retained earnings

Retained earnings –

accumulatedundistributed earnings

Page 32: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 32/57

Profit & Loss Statement

Sales by Product LineSales miscellaneous

Cost of sales

Selling and administration costs Personnel

Selling

Administration

Plant and equipment

Research and development

Other income

Other expenses

Page 33: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 33/57

Sales by SBF

Sale is recognized when title haspassed or service rendered

Sale of new machines, spare parts,services, rental

Only Company products

Net of rebates and returns

Page 34: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 34/57

Sales MiscellaneousSale of non-Company productsSale of used machines

Sale of scrap or recycled material

NOT items which are not part of the normalbusiness  – "Other income" such as interest,rent of property, etc.

NOT freight charged out  – to be deducted

from freight costsNOT warranty credit from Company  – to be

deducted from warranty cost

Page 35: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 35/57

Cost of SalesPurchase cost of the goods sold in the periodSame costs as included in inventory  – 

purchase costs plus freight and duty

Includes all inventory adjustments  – changes

to allowance for slow-moving or obsoletegoods

Depreciation for rental machines

Workshop and tools

NOT warranty credit from Intercompany –

tobe deducted from warranty cost

Page 36: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 36/57

Cash Discounts

Only cash discounts which cannot beallocated to Product Line

Rebates and other credits should beallocated to Product Line

Page 37: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 37/57

Intercompany Sales and CoS

Intercompany sales are all sales orcharges to any affiliate

Intercompany cost of sales is all goodspurchased from any affiliate

All transactions with affiliates must be

included in either of these categories

Page 38: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 38/57

Personnel Costs

Salaries and wagesEmployer costs for social security

Commissions

Bonus, profit sharingVacation pay

Temporary employees

Pension costs –

accrual or actual costOther payments to or for employees  – 

meal coupons, life insurance, training

Page 39: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 39/57

Selling CostsAdvertising

 –ads, brochures, gifts tocustomers

Exhibition costs

Commissions to third parties

Customer training –

less amount charged tocustomer

Travel and entertainment

Vehicle costs  – incl. insurance and taxes

Freight and packing –

less amount charged tocustomer

Guarantee costs  – cost of parts and material,less warranty credit from Intercompany

Page 40: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 40/57

Administration Costs

Communication –

telephone, fax, postageOffice material, printed forms and stationery

Trade literature

Leasing and repair of office machines

Bank and collection chargesA/R write-offs, incl. change in allowance

Consulting  – legal, audit

EDP

Insurance except vehicle insuranceCost of hiring personnel

Other expenses, i.e. dues, patents

Page 41: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 41/57

Plant and Equipment Costs

Rent of premises

Repair of building and equipment

Cleaning

Depreciation on building and equipment

Utilities  – electricity, heating, water, sewer

Building security

Page 42: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 42/57

Other Income and Expenses

Items which are not part of the normalbusiness operations:

Gain or loss on sale of fixed assets

Interest

Gain or loss on investments

Currency exchange gain or loss

Extraordinary depreciation of assets

Donations

Page 43: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 43/57

Inflation Accounting

Incercompany adjusts for inflationwhere rate is > 10%.

Subtract inflation rate from trend to prior

year in %.Alternative: state budget and monthly

P&L figures in DM.

If assets are restated in local accounts,show inflation adjustment as part ofretained earnings.

Page 44: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 44/57

Benchmarks

Units soldNumber of employees (jobs)

Days sales in inventory

Days sales outstandingAccounts receivable overdue > 30 days

Quick ratio

Capital needsYield on equity

Return on investment

Page 45: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 45/57

Units Sold

Should agree with Product Linereport

New Intercompany machinesonly

Page 46: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 46/57

Number of Employees

Number of jobs

two half-time persons = 1 job

Page 47: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 47/57

Days Sales in Inventory

Compares the average of the inventoryfigures for the last 12 months with thetotal cost of goods sold for the last 12

monthsExpressed in days, not months

Cost of sales is reduced by costs for

(depreciation for rental machines)

Page 48: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 48/57

Days Sales in Inventory

Formula: Sum of inventory values for last12 months divided by sum of cost ofsales (without depr. for rental) for last

12 months times 30

24,224,798 / 3,956,907 * 30

= 184 days

Inventory Cost of Sales

Aug CY 2.218.515 230.445

Jul CY 2.252.132 273.464

Jun CY 2.048.066 373.421

May CY 2.106.589 263.974

Apr CY 2.182.664 243.113

Mar CY 2.011.131 371.913

Feb CY 1.930.058 309.371

Jan CY 2.002.905 219.318

Dec PY 2.125.011 523.057

Nov PY 1.957.428 389.982

Oct PY 1.712.267 364.529

Sep PY 1.678.033 394.320

Total 24. 224. 798 3. 956. 907

Page 49: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 49/57

Days Sales Outstanding

Compares the average of the accounts

receivable (A/R trade andIntercompany) figures for the last 12months with the total sales for the last

12 monthsExpressed in days, not months

Page 50: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 50/57

Days Sales Outstanding

Formula: Sum of accounts receivablevalues for last 12 months divided bysum of sales for last 12 months times

30

35,423,056 / 6,964,487 * 30

= 148 days

A/R Sales

Aug CY 2.726.403 428.088

Jul CY 2.893.664 489.844

Jun CY 2.956.111 697.221

May CY 2.777.851 463.307

Apr CY 2.998.173 462.779

Mar CY 2.808.770 708.007

Feb CY 2.631.016 611.802

Jan CY 2.583.081 475.118

Dec PY 3.070.087 557.376

Nov PY 3.397.432 730.824

Oct PY 3.432.275 657.226

Sep PY 3.148.192 682.895

Total 35.423.056 6.964.487

Page 51: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 51/57

A/R Overdue > 30 days

Accounts receivable tradewhich are overdue more than

30 daysBased on due date, not

invoice date

Page 52: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 52/57

Quick Ratio

Liquid assets / current liabilities

Liquid assets are cash and cash

equivalents, investments ), A/R Trade,A/R Intercompany and other assets

Current liabilities are A/P trade, A/P

Intercompany and other liabilities

Page 53: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 53/57

Capital Needs

Average total monthly cash payments

Payments include purchase of goods

and services, all expenses, taxes,payment of loans, purchase of fixedassets, etc.

Sum of cash outflow per month for thelast 12 months / 12

Page 54: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 54/57

Yield on Equity

Profit after tax as % of average totalcapital

Calculated on a rolling 12-month basis

Page 55: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 55/57

Yield on Equity

Formula: Sum of profit after tax for last 12months divided by average total equityfor last 12 months

3,642,530 / 594,811,682 * 12

= 7.3 %

Profit after Tax Equity

Aug CY 147.599 50.764.829

Jul CY -70.295 50.617.230

Jun CY 394.689 50.687.525

May CY 324.416 50.292.836

Apr CY 153.287 49.968.420

Mar CY 372.843 49.815.133

Feb CY 16.939 49.442.290

Jan CY 286.315 49.425.351

Dec PY 511.764 49.139.036

Nov PY 419.046 48.627.272

Oct PY 384.692 48.208.226

Sep PY 701.235 47.823.534

Total 3.642.530 594.811.682

Page 56: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 56/57

Return on Investment

Operating profit as % of total assets

Calculated on a rolling 12-month basis

Page 57: Monthly Reports Training

8/4/2019 Monthly Reports Training

http://slidepdf.com/reader/full/monthly-reports-training 57/57

Return on Investment

Formula: Sum of operating profit for last12 months divided by total assets

4,375,838 / 53,617,091

= 8.2 %

Operating Profi t Total Assets

Aug CY 452.918 53.817.091

Jul CY -104.199

Jun CY 552.034

May CY 449.672

Apr CY 194.966

Mar CY 546.573

Feb CY -295

Jan CY 419.792

Dec PY -457.530

Nov PY 684.190

Oct PY 540.692

Sep PY 1.097.025

Total 4.375.838