Neo Toys

Since 1996, JaxWorks has offered a suite of Free Excel workbooks and spreadsheets, and associated MS Word, PDF
and HTML
documents, that cover a number of financial, accounting and sales functions. These are invaluable small business tools.
Also included Free are:
- business plan tools, including spreadsheets and excellent instructions
- Excel functions glossary and guide;
- free training courses for most Microsoft Office applications. These guides are in PDF format and rival commercial books!
- comprehensive list of acronyms, ratios and formulas in customer financial analysis, and financial terms;
- suite of online calculators, including, breakeven analysis, productivity analysis, business evaluation;
- Altman Z-Score (covering publicly and privately held firms, and small businesses);
- and payroll analysis.
If you are involved in financial analysis at any level, or want to learn more about MS Excel and other applications in the Office
suite this site is invaluable.
Copyright, 2010, Jaxworks, All Rights Reserved.
Date:
March 2007
Account
ASSETS
Description
Opening Balance
This Year
YTD Debits YTD Credits
YTD Movement
Opening Balance
This Period
Current Period
Debits
Current Period
Credits
Current Assets
1000
1100
1110
1199
1200
1900
Total
Cash and equivalents

A/R - trade
A/R - other
Allowance for bad debts
Inventory
Other current assets
Current Assets
3,862,508
5,052,759
10,290,145
7,990,628
(44,611)
0
(139,569)
0
702,699
208,522
65,395
22,825
14,736,567 13,274,734
3,421,160
4,922,866
14,938
46,523
0
0
8,405,487
1,631,599
3,067,762
(14,938)
(46,523)
208,522
22,825
4,869,247
4,851,115
13,560,733
(58,239)
(181,719)
905,835
86,416
19,164,142
965,735
750,851
0
0
5,386
1,804
1,723,776
322,744
953,677
1,310
4,373
0
0
1,282,104
(11,815)
0
(737,469)
0
15,542
5,126
(733,742)
5,126
14,002,825 13,279,860
4,027
245,823
0
249,850
8,655,337
(4,027)
(245,823)
5,126
(244,724)
4,624,523
(15,488)
(960,185)
20,270
(955,403)
18,208,739
0
0
398
398
1,724,174
354
23,107
0
23,461
1,305,566
(1,897,695)
(16,555)
(404,090)
(2,318,341)
3,200,696
5,492
0
3,206,188
3,795,779
0
141,702
3,937,481
(595,083)
5,492
(141,702)
(731,293)
(2,452,350)
(11,554)
(532,974)
(2,996,877)
316,387
491
0
316,878
356,815
0
12,819
369,634
(12,303)
(12,550)
(24,853)
(2,343,194)
0
0
0
3,206,188
4,163
2,506
6,669
3,944,150
(4,163)
(2,506)
(6,669)
(737,962)
(16,187)
(14,795)
(30,982)
(3,027,860)
0
0
0
316,878
279
261
540
370,174
(7,451)
(11,652,180)
(11,659,631)
0
0
0
2,501
0
2,501
(2,501)
0
(2,501)
(9,741)
(11,652,180)
(11,661,921)
0
0
0
211
0
211
0
0
0
0
0
2,452,399
1,471,399
2,391,287
59,518
6,374,603
(2,452,399)
(1,471,399)
(2,391,287)
(59,518)
(6,374,603)
(2,221,873)
(1,333,088)
(2,166,506)
(53,923)
(5,775,390)
0
0
0
0
0
230,526
138,312
224,781
5,595
599,213
Other Assets
2000
Fixed assets
2100
Accumulated depreciation
2900
Other assets
Total
Other Assets
TOTAL ASSETS
LIABILITIES & OWNERS' EQUITY
Current Liabilities
3000
3100
3400
Total
Accounts payable
Accrued payroll
Other current liabilities
Current Liabilities
Other Liabilities
3500
Long-term notes
3900
Other liabilities
Total
Other Liabilities
TOTAL LIABILITIES
Owners' Equity
4000
4500
Total
Capital stock
Retained earnings
Owners' Equity
Revenue
5000
5200
5800
5900
Total
In Store sales
Catalog sales
Consulting sales
Other revenue
Revenue
0
0
0
0
0
Direct Expense
Copyright, 2010, JaxWorks, All Rights Reserved.
Date:
March 2007
Account
Description
6000
Direct material
6100
Direct labor
6200
Other direct cost
6900
Sales and marketing
Total
Direct Expense
Gross Profit
Opening Balance
This Year
YTD Debits YTD Credits
0
0
0
0
0
0
YTD Movement
Opening Balance
This Period
Current Period
Debits
Current Period
Credits
713,118
911,319
537,186
318,655
2,480,278
2,480,278
0
0
0
0
0
6,374,603
713,118
911,319
537,186
318,655
2,480,278
(3,894,325)
646,085
825,655
486,691
288,701
2,247,132
(3,528,258)
67,033
85,664
50,495
29,954
233,146
233,146
0
0
0
0
0
599,213
0
56,495
87,364
245,823
273,640
116,167
281,069
195,643
46,523
73,340
226,600
1,602,664
4,082,942
7,289,130
1,592,399
0
0
0
0
0
0
0
0
0
0
1,592,399
7,967,002
11,913,653
(1,592,399)
56,495
87,364
245,823
273,640
116,167
281,069
195,643
46,523
73,340
226,600
10,265
(3,884,060)
(4,624,523)
(1,442,713)
51,184
79,152
222,716
247,918
105,247
254,649
177,253
42,150
66,446
205,300
9,300
(3,518,958)
(18,208,739)
0
5,311
8,212
23,107
25,722
10,920
26,420
18,390
4,373
6,894
21,300
150,650
383,797
700,675
149,685
0
0
0
0
0
0
0
0
0
0
149,685
748,898
1,119,283
Indirect Expense
5100
Telephone sales
7000
Accounting and legal
7100
Communication & telephone
7200
Deprec & amortization
7300
Facilites and rent
7500
Office expense & misc
7600
Salaries
7700
Taxes - business
7800
Bad debt expense
7400
Interest expense
9990
Income taxes
Total
Indirect Expense
Net Loss (Profit)
TOTAL LIABILITIES & OWNERS' EQUITY
0
0
0
0
0
0
0
0
0
0
0
0
0
(14,002,825)
Date:
March 2007
Account
ASSETS
Description
Current Period
Movement
Closing Balance
Current Assets
1000
1100
1110
1199
1200
1900
Total

A/R - trade
A/R - other
Inventory
Current Assets
642,991
(202,826)
(1,310)
(4,373)
5,386
1,804
441,672
5,494,107
13,357,907
(59,548)
(186,092)
911,221
88,220
19,605,814
(354)
(23,107)
398
(23,063)
418,609
(15,842)
(983,292)
20,668
(978,466)
18,627,348
(40,428)
491
(12,819)
(52,756)
(2,492,778)
(11,063)
(545,793)
(3,049,634)
(279)
(261)
(540)
(53,296)
(16,466)
(15,056)
(31,522)
(3,081,156)
(211)
0
(211)
(9,952)
(11,652,180)
(11,662,132)
(230,526)
(138,312)
(224,781)
(5,595)
(599,213)
(2,452,399)
(1,471,399)
(2,391,287)
(59,518)
(6,374,603)
Other Assets
2000
Fixed assets
2100
2900
Other assets
Total
Other Assets
TOTAL ASSETS
Current Liabilities
3000
3100
3400
Total
Accounts payable
Accrued payroll
Current Liabilities
Other Liabilities
3500
Long-term notes
3900
Other liabilities
Total
Other Liabilities
TOTAL LIABILITIES
Owners' Equity
4000
4500
Total
Capital stock
Retained earnings
Owners' Equity
Revenue
5000
5200
5800
5900
Total
In Store sales
Catalog sales
Consulting sales
Other revenue
Revenue
Direct Expense
Date:
March 2007
Account
ASSETS
6000
Description
Direct material
6100
Direct labor
6200
Other direct cost
6900
Sales and marketing
Total
Direct Expense
Gross Profit
Current Period
Movement
Closing Balance
67,033
85,664
50,495
29,954
233,146
(366,067)
713,118
911,319
537,186
318,655
2,480,278
(3,894,325)
(149,685)
5,311
8,212
23,107
25,722
10,920
26,420
18,390
4,373
6,894
21,300
965
(365,102)
(418,609)
(1,592,399)
56,495
87,364
245,823
273,640
116,167
281,069
195,643
46,523
73,340
226,600
10,265
(3,884,060)
(18,627,348)
Indirect Expense
5100
Telephone sales
7000
7100
Communication & telephone
7200
Deprec & amortization
7300
Facilites and rent
7500
Office expense & misc
7600
Salaries
7700
Taxes - business
7800
Bad debt expense
7400
Interest expense
9990
Income taxes
Total
Indirect Expense
Net Loss (Profit)
Balance
Date:
Sheet
March 2000
Account
ASSETS
Description
March 2000
Current Assets
1000
1100

A/R - trade
1110
1199
A/R - other
1200
1900
Total
Inventory
Current Assets
5,494,107
13,357,907
(59,548)
(186,092)
911,221
88,220
19,605,814
Other Assets
2000
2100
Fixed assets
2900
Other assets
Total
Other Assets
TOTAL ASSETS
(15,842)
(983,292)
20,668
(978,466)
18,627,348
Current Liabilities
3000
3100
Accounts payable
Accrued payroll
2,492,778
11,063
3400
Total

Current Liabilities
545,793
3,049,634
Other Liabilities
3500
Long-term notes
3900
Other liabilities
Total
Other Liabilities
TOTAL LIABILITIES
16,466
15,056
31,522
3,081,156
Owners' Equity
4000
4500
Capital stock
Retained earnings
Net Income
Total
Owners' Equity
9,952
11,652,180
3,884,060
15,546,192
18,627,348
Balance
Date:
Sheet
March 2000
Account
ASSETS
Description
March 1999 March 2000
Change
Current Assets
1000
1100

A/R - trade
1110
1199
A/R - other
1200
1900
Total
Inventory
Current Assets
3,862,508
10,290,145
(44,611)
(139,569)
702,699
65,395
14,736,567
5,494,107
13,357,907
(59,548)
(186,092)
911,221
88,220
19,605,814
1,631,599
3,067,762
(14,938)
(46,523)
208,522
22,825
4,869,247
Other Assets
2000
2100
Fixed assets
2900
Other assets
Total
Other Assets
TOTAL ASSETS
(11,815)
(737,469)
15,542
(733,742)
14,002,825
(15,842)
(983,292)
(4,027)
(245,823)
20,668
5,126
(978,466) (244,724)
18,627,348 4,624,523
Current Liabilities
3000
3100
Accounts payable
Accrued payroll
1,897,695
16,555
2,492,778
11,063
595,083
(5,492)
3400
Total

Current Liabilities
404,090
2,318,341
545,793
3,049,634
141,702
731,293
12,303
12,550
24,853
2,343,194
16,466
15,056
31,522
3,081,156
4,163
2,506
6,669
737,962
7,451
7,768,120
9,952
11,652,180
2,501
3,884,060
3,884,060
11,659,631
3,884,060
15,546,192
(0)
3,886,561
Other Liabilities
3500
Long-term notes
3900
Other liabilities
Total
Other Liabilities
TOTAL LIABILITIES
Owners' Equity
4000
4500
Capital stock
Retained earnings
Total
Net Income
Owners' Equity
Balance
Date:
Account
Sheet
March 2000
Description
March 1999 March 2000

14,002,825
18,627,348
Change
4,624,523
Cash
Date:
Flow
April 2013
Account Description
March 2000
Current
Change
February 2000
YTD
March 2000
YTD
March 1999
Cash Flow From Operations

0
Net Income
365,102
361,218
1100
Net change in Accounts receivable - trade
202,826
(299,201)
1110
Net change in Accounts receivable - other
1,310
1,179
131
14,938
1199
Net change in Allowance for bad debts
4,373
4,327
47
46,523
46,523
1200
Net change in Inventory
(5,386)
(10,027)
4,642
(208,522)
(247,089)
1900
Net change in Other current assets
(1,804)
(2,035)
231
(22,825)
(21,285)
3000
Net change in Accounts payable
40,428
40,086
342
595,083
651,306
3100
Net change in Accrued payroll
3400
Net change in Other current liabilities
Total
(491)
(406)
3,884
502,028
(85)
3,884,060
3,884,060
(3,067,762)
(3,611,191)
(5,492)
14,836
11,024
12,819
12,146
673
141,702
131,194
619,177
107,286
511,891
1,377,705
859,378
Cash Flow From Investments

2900
Increases in Other assets
(398)
(420)
22
(5,126)
2000
Decreases in Fixed assets
354
346
4,027
(5,208)
3,894
2100
Decreases in Accumulated depreciation
23,107
22,862
246
245,823
245,823
Total
23,063
22,788
276
244,724
244,509
Cash Flow From Financing

3500
Increases in Long-term notes
279
318
(39)
4,163
4,070
3900
Increases in Other liabilities
261
189
72
2,506
5,022
4000
Increases in Capital stock
211
203
2,501
2,475
Total
751
710
41
9,170
11,567
642,991
130,783
512,208
1,631,599
1,115,454
Total Cash Flow
Cash
Date:
Flow
April 2013
Account Description
YTD
Change

0
Net Income
1100
543,429
(0)
1110
101
1199
1200
1900
3000
(56,224)
3100
(16,516)
3400
Total
0
38,567
(1,540)
10,508
518,327

2900
82
2000
133
2100
Total
(0)
215

3500
3900
4000
Total
Total Cash Flow
93
(2,516)
26
(2,397)
516,145
Date:
April 1999 - March 2000
Account Description
April 1999
May 1999
June 1999
Quarter 1, FY2000
July 1999
August 1999
September 1999
Quarter 2, FY2000

0
Net Income
1100
1110
1199
1200
1900
3000
3100
3400
Total
275,768
279,652
295,189
(566,488)
(228,611)
(255,774)
850,609
(1,050,873)
302,957
314,609
322,377
939,943
(252,000)
(266,488)
(267,851)
(786,339)
998
1,318
1,341
3,657
1,304
1,292
1,090
3,686
3,303
3,350
3,536
10,189
3,629
3,768
3,861
11,259
(89,959)
(8,712)
(19,078)
(117,750)
(10,160)
(14,749)
(10,066)
(34,975)
(1,836)
(1,887)
(1,840)
(5,563)
(1,863)
(1,768)
(2,087)
30,987
33,005
33,656
35,043
35,805
194,284
(418)
(430)
(524)
258,276
(1,372)
(462)
(520)
(437)
(5,718)
104,505
(1,419)
12,343
12,447
12,434
37,224
11,505
10,963
9,545
32,013
(172,005)
88,113
68,288
(15,603)
88,565
82,150
92,238
262,953

2900
(491)
(420)
(443)
(1,354)
(437)
(414)
(418)
2000
372
336
344
1,052
327
360
264
(1,269)
951
2100
17,453
17,699
18,683
53,835
19,174
19,912
20,403
59,489
Total
17,334
17,615
18,584
53,533
19,064
19,858
20,249
59,171

3500
312
396
319
1,027
359
324
352
1,035
3900
262
226
207
695
204
184
225
613
4000
202
180
171
553
233
174
253
660
Total
776
802
697
2,275
796
682
830
2,308
106,531
87,568
40,205
108,425
102,690
113,317
324,432
Total Cash Flow
(153,894)
Date:
Account Description
October 1999
November 1999
December 1999
Quarter 3, FY2000
1,013,740
January 2000
February 2000
March 2000
353,449
361,218
365,102
(292,865)
(299,201)
202,826

0
Net Income
1100
330,145
337,913
345,681
(274,110)
(280,516)
(286,684)
1110
1,306
1,261
1,318
3,885
1,222
1,179
1199
3,954
4,047
4,141
12,142
4,234
4,327
4,373
1200
(9,952)
(10,132)
(10,059)
(30,142)
(10,241)
(10,027)
(5,386)
1900
(2,057)
(1,823)
(1,878)
3000
36,660
37,512
38,375
3100
3400
10,104
12,359
11,727
34,190
13,310
12,146
12,819
Total
95,581
100,137
102,187
297,905
105,988
107,286
619,177
(470)
(485)
(434)
(841,310)
(5,758)
112,547
(1,389)
1,310
(1,947)
(2,035)
(1,804)
39,240
40,086
40,428
(415)
(406)
(491)

2900
(413)
(463)
(390)
(1,266)
(419)
(420)
2000
351
343
333
1,027
297
346
(398)
354
2100
20,895
21,387
21,878
64,160
22,370
22,862
23,107
Total
20,833
21,267
21,821
63,921
22,248
22,788
23,063

3500
418
391
347
1,156
348
318
279
3900
157
171
186
514
234
189
261
4000
178
239
231
648
226
203
211
Total
753
801
764
2,318
808
710
751
117,167
122,205
124,772
364,144
129,044
130,783
642,991
Total Cash Flow
Date:
Account Description
Quarter 4, FY2000
Total

0
Net Income
1100
1,079,769
1110
1199
1200
1900
3000
3100
(1,312)
3400
38,275
141,702
Total
832,451
1,377,705
(389,240)
3,711
3,884,060
(3,067,762)
14,938
12,933
46,523
(25,654)
(208,522)
(5,786)
119,755
(22,825)
595,083
(5,492)

2900
2000
2100
Total
(1,237)
(5,126)
997
4,027
68,339
245,823
68,099
244,724

3500
945
4,163
3900
684
2,506
4000
640
2,501
Total
2,269
9,170
902,818
1,631,599
Total Cash Flow
Income Statement
Date:
Mar-2000
Account Description
Mar-2000
Feb-2000
Variance
% Chg
YTD
March 2000
YTD
March 1999
Variance
Revenue
5000
In Store sales
230,526
228,073
2,452
1.08%
2,452,399
2,452,399
5200
Catalog sales
138,312
136,840
1,471
1.08%
1,471,399
1,471,399
5800
Consulting sales
224,781
222,390
2,391
1.08%
2,391,287
2,391,287
5900
Other revenue
5,595
5,535
60
1.08%
59,518
59,518
Total
Revenue
599,213
592,838
6,375
1.08%
6,374,603
6,374,603
0
0
Cost of Sales
6000
Direct material
67,033
66,320
(713)
(1.08)%
713,118
713,118
6100
Direct labor
85,664
84,753
(911)
(1.08)%
911,319
911,319
6200
Other direct cost
50,495
49,958
(537)
(1.08)%
537,186
537,186
(0)
6900
Sales and marketing
Total
Cost of Sales
Gross Profit
29,954
29,635
(319)
(1.08)%
318,655
318,655
233,146
230,666
(2,480)
(1.08)%
2,480,278
2,480,278
366,067
362,172
3,894
1.08%
3,894,325
3,894,325
(149,685)
(148,093)
1,592
(1.08)%
(1,592,399)
(1,592,399)
(0)
Operating Expenses
5100
Telephone sales
7000
7100
Communications and telephone
8,212
7200
Depreciation and amortization
23,107
7300
Facilities and rent
25,722
7400
Interest expense
7500
7600
5,311
5,254
(57)
(1.08)%
8,125
(87)
(1.08)%
22,862
(246)
(1.08)%
25,449
(274)
(1.08)%
6,894
6,821
(73)
Office expense and miscellaneous
10,920
10,804
Salaries
26,420
26,139
7700
Taxes - business
18,390
18,195
7800
Bad debt expense
Total
Operating Expenses
56,495
56,495
87,364
87,364
245,823
245,823
273,640
273,640
(1.08)%
73,340
73,340
(116)
(1.08)%
116,167
116,167
(281)
(1.08)%
281,069
281,069
(0)
(196)
(1.08)%
195,643
195,643
(0)
4,373
4,327
(47)
(1.08)%
46,523
46,523
(0)
(20,335)
(20,119)
216
(1.07)%
(216,335)
(216,335)
(0)
Non-Operating Income
N/A
Not Available
0.00%
Total
0.00%
Non-Operating Expenses
N/A
Not Available
0.00%
Total
0.00%
Income Statement
Date:
Mar-2000
Account Description
Net Income before Taxes
Mar-2000
386,402
Feb-2000
382,291
Variance
4,111
% Chg
1.08%
YTD
March 2000
YTD
March 1999
4,110,660
4,110,660
Variance
0
Income Taxes
9990
Income taxes
21,300
21,074
(227)
(1.08)%
226,600
226,600
(0)
Total
Income Taxes
21,300
21,074
(227)
(1.08)%
226,600
226,600
(0)
365,102
361,218
1.08%
3,884,060
3,884,060
(0)
Net Income after Taxes
3,884
Income Statement
Date:
Mar-2000
Account Description
% Chg
Revenue
5000
In Store sales
0.00%
5200
Catalog sales
0.00%
5800
Consulting sales
0.00%
5900
Other revenue
0.00%
Total
Revenue
0.00%
Cost of Sales
6000
Direct material
6100
Direct labor
6200
Other direct cost
6900
Sales and marketing
0.00%
Total
Cost of Sales
0.00%
Gross Profit
0.00%
0.00%
(0.00)%
0.00%
Operating Expenses
5100
Telephone sales
0.00%
7000
0.00%
7100
0.00%
7200
0.00%
7300
Facilities and rent
0.00%
7400
Interest expense
0.00%
7500
7600
Salaries
(0.00)%
7700
Taxes - business
(0.00)%
7800
Bad debt expense
(0.00)%
Total
Operating Expenses
0.00%
0.00%
N/A
Not Available
0.00%
Total
0.00%
N/A
Not Available
0.00%
Total
0.00%
Income Statement
Date:
Mar-2000
Account Description
% Chg
0.00%
Income Taxes
9990
Income taxes
(0.00)%
Total
Income Taxes
(0.00)%
(0.00)%
Income Statement
Date:
Account Description
Apr-1999
May-1999
Jun-1999
Quarter 1, FY2000
Jul-1999
Aug-1999
Revenue
5000
In Store sales
174,120
176,573
186,382
537,075
191,287
198,644
5200
Catalog sales
104,469
105,941
111,826
322,236
114,769
119,183
5800
Consulting sales
169,781
172,173
181,738
523,692
186,520
193,694
5900
Other revenue
Total
Revenue
4,226
4,285
4,523
13,034
4,642
4,821
452,597
458,971
484,470
1,396,038
497,219
516,343
Cost of Sales
6000
Direct material
50,631
51,345
54,197
156,173
55,623
57,763
6100
Direct labor
64,704
65,615
69,260
199,579
71,083
73,817
6200
Other direct cost
38,140
38,677
40,826
117,644
41,901
43,512
6900
Sales and marketing
22,625
22,943
24,218
69,785
24,855
25,811
Total
Cost of Sales
176,100
178,580
188,501
543,181
193,462
200,903
276,497
280,391
295,969
852,857
303,757
315,440
(113,060)
(114,653)
(121,022)
(348,735)
(124,207)
(128,984)
Gross Profit
Operating Expenses
5100
Telephone sales
7000
4,011
4,068
4,294
12,372
4,407
4,576
7100
6,203
6,290
6,640
19,133
6,814
7,076
7200
17,453
17,699
18,683
53,835
19,174
19,912
7300
Facilities and rent
19,428
19,702
20,797
59,927
21,344
22,165
7400
Interest expense
5,207
5,280
5,574
16,061
5,721
5,941
7500
8,248
8,364
8,829
25,441
9,061
9,410
7600
Salaries
19,956
20,237
21,361
61,554
21,923
22,767
7700
Taxes - business
13,891
14,086
14,869
42,846
15,260
15,847
7800
Bad debt expense
3,303
3,350
3,536
10,189
3,629
3,768
Total
Operating Expenses
(15,360)
(15,576)
(16,442)
(47,377)
(16,874)
(17,523)
N/A
Not Available
Total
N/A
Not Available
Total
Income Statement
Date:
Account Description
Apr-1999
291,857
May-1999
295,968
Jun-1999
312,410
Quarter 1, FY2000
900,235
Jul-1999
320,632
Aug-1999
332,963
Income Taxes
9990
Income taxes
16,089
16,315
17,222
49,626
17,675
18,355
Total
Income Taxes
16,089
16,315
17,222
49,626
17,675
18,355
275,768
279,652
295,189
850,609
302,957
314,609
Income Statement
Date:
Account Description
Sep-1999
Quarter 2, FY2000
Oct-1999
Nov-1999
Dec-1999
Quarter 3, FY2000
Revenue
5000
In Store sales
203,549
593,481
208,454
213,359
218,264
640,076
5200
Catalog sales
122,126
356,079
125,069
128,012
130,955
384,035
5800
Consulting sales
198,477
578,691
203,259
208,042
212,825
624,126
5900
Other revenue
Total
Revenue
4,940
14,403
5,059
5,178
5,297
15,534
529,092
1,542,654
541,841
554,590
567,340
1,663,771
Cost of Sales
6000
Direct material
59,189
172,575
60,615
62,041
63,468
186,124
6100
Direct labor
75,639
220,539
77,462
79,285
81,107
237,854
6200
Other direct cost
44,586
129,999
45,661
46,735
47,810
140,206
6900
Sales and marketing
26,448
77,115
27,086
27,723
28,360
83,169
Total
Cost of Sales
205,863
600,227
210,824
215,784
220,745
647,353
323,229
942,427
331,018
338,806
346,595
1,016,419
(132,169)
(385,361)
(135,354)
(138,539)
(141,723)
Gross Profit
Operating Expenses
5100
Telephone sales
7000
4,689
13,672
4,802
4,915
5,028
(415,616)
14,745
7100
7,251
21,142
7,426
7,601
7,775
22,802
7200
20,403
59,489
20,895
21,387
21,878
64,160
7300
Facilities and rent
22,712
66,221
23,259
23,807
24,354
71,420
7400
Interest expense
6,087
17,748
6,234
6,381
6,527
19,142
7500
9,642
28,112
9,874
10,107
10,339
30,320
7600
Salaries
23,329
68,019
23,891
24,453
25,015
73,359
7700
Taxes - business
16,238
47,346
16,630
17,021
17,412
51,063
7800
Bad debt expense
3,861
11,259
3,954
4,047
4,141
12,142
Total
Operating Expenses
(17,956)
(52,353)
(18,388)
(18,821)
(19,254)
(56,463)
N/A
Not Available
Total
N/A
Not Available
Total
Income Statement
Date:
Account Description
Sep-1999
341,185
Quarter 2, FY2000
994,780
Oct-1999
349,406
Nov-1999
357,627
Dec-1999
365,849
Quarter 3, FY2000
1,072,882
Income Taxes
9990
Income taxes
18,808
54,837
19,261
19,714
20,167
59,143
Total
Income Taxes
18,808
54,837
19,261
19,714
20,167
59,143
322,377
939,943
330,145
337,913
345,681
1,013,740
Income Statement
Date:
Account Description
Jan-2000
Feb-2000
Mar-2000
Quarter 4, FY2000
Total
Revenue
5000
In Store sales
223,168
228,073
230,526
681,767
2,452,399
5200
Catalog sales
133,897
136,840
138,312
409,049
1,471,399
5800
Consulting sales
217,607
222,390
224,781
664,778
2,391,287
5900
Other revenue
Total
Revenue
5,416
5,535
5,595
16,546
59,518
580,089
592,838
599,213
1,772,140
6,374,603
Cost of Sales
6000
Direct material
64,894
66,320
67,033
198,247
713,118
6100
Direct labor
82,930
84,753
85,664
253,347
911,319
6200
Other direct cost
48,884
49,958
50,495
149,338
537,186
6900
Sales and marketing
28,998
29,635
29,954
88,586
318,655
Total
Cost of Sales
225,705
230,666
233,146
689,517
2,480,278
354,384
362,172
366,067
1,082,622
3,894,325
(144,908)
(148,093)
(149,685)
Gross Profit
Operating Expenses
5100
Telephone sales
7000
5,141
5,254
5,311
(442,687)
15,706
(1,592,399)
56,495
7100
7,950
8,125
8,212
24,287
87,364
7200
22,370
22,862
23,107
68,339
245,823
7300
Facilities and rent
24,901
25,449
25,722
76,072
273,640
7400
Interest expense
6,674
6,821
6,894
20,389
73,340
7500
10,571
10,804
10,920
32,294
116,167
7600
Salaries
25,577
26,139
26,420
78,137
281,069
7700
Taxes - business
17,804
18,195
18,390
54,389
195,643
7800
Bad debt expense
4,234
4,327
4,373
12,933
46,523
Total
Operating Expenses
(19,687)
(20,119)
(20,335)
(60,141)
(216,335)
N/A
Not Available
Total
N/A
Not Available
Total
Income Statement
Date:
Account Description
Jan-2000
374,070
Feb-2000
382,291
Mar-2000
386,402
Quarter 4, FY2000
1,142,764
Total
4,110,660
Income Taxes
9990
Income taxes
20,621
21,074
21,300
62,995
226,600
Total
Income Taxes
20,621
21,074
21,300
62,995
226,600
353,449
361,218
365,102
1,079,769
3,884,060
Income Statement
Date:
Q1 FY2000 - Q4 FY2000
Account Description
Q1, FY2000
Q2, FY2000 Q3, FY2000 Q4, FY2000
Revenue
5000
In Store sales
2,452,399
5200
Catalog sales
1,471,399
5800
Consulting sales
2,391,287
5900
Other revenue
Total
Revenue
59,518
6,374,603
Cost of Sales
6000
Direct material
713,118
6100
Direct labor
911,319
6200
Other direct cost
537,186
6900
Sales and marketing
318,655
Total
Cost of Sales
2,480,278
3,894,325
(1,592,399)
Gross Profit
Operating Expenses
5100
Telephone sales
7000
56,495
7100
87,364
7200
245,823
7300
Facilities and rent
273,640
7400
Interest expense
73,340
7500
116,167
7600
Salaries
281,069
7700
Taxes - business
195,643
7800
Bad debt expense
46,523
Total
Operating Expenses
(216,335)
N/A
Not Available
Total
N/A
Not Available
Total
Income Statement
Date:
Q1 FY2000 - Q4 FY2000
Account Description
Q1, FY2000
Q2, FY2000 Q3, FY2000 Q4, FY2000
4,110,660
0
0
0
Income Taxes
9990
Income taxes
226,600
Total
Income Taxes
226,600
3,884,060
Income Statement
Date:
Account Description
Apr-1999
May-1999
Jun-1999
Quarter 1, FY2000
Jul-1999
Aug-1999
Revenue
5000
In Store sales
174,120
176,573
186,382
537,075
191,287
198,644
5200
Catalog sales
104,469
105,941
111,826
322,236
114,769
119,183
5800
Consulting sales
169,781
172,173
181,738
523,692
186,520
193,694
5900
Other revenue
Total
Revenue
4,226
4,285
4,523
13,034
4,642
4,821
452,597
458,971
484,470
1,396,038
497,219
516,343
Cost of Sales
6000
Direct material
50,631
51,345
54,197
156,173
55,623
57,763
6100
Direct labor
64,704
65,615
69,260
199,579
71,083
73,817
6200
Other direct cost
38,140
38,677
40,826
117,644
41,901
43,512
6900
Sales and marketing
22,625
22,943
24,218
69,785
24,855
25,811
Total
Cost of Sales
176,100
178,580
188,501
543,181
193,462
200,903
276,497
280,391
295,969
852,857
303,757
315,440
(113,060)
(114,653)
(121,022)
(348,735)
(124,207)
(128,984)
Gross Profit
Operating Expenses
5100
Telephone sales
7000
4,011
4,068
4,294
12,372
4,407
4,576
7100
6,203
6,290
6,640
19,133
6,814
7,076
7200
17,453
17,699
18,683
53,835
19,174
19,912
7300
Facilities and rent
19,428
19,702
20,797
59,927
21,344
22,165
7400
Interest expense
5,207
5,280
5,574
16,061
5,721
5,941
7500
8,248
8,364
8,829
25,441
9,061
9,410
7600
Salaries
19,956
20,237
21,361
61,554
21,923
22,767
7700
Taxes - business
13,891
14,086
14,869
42,846
15,260
15,847
7800
Bad debt expense
3,303
3,350
3,536
10,189
3,629
3,768
Total
Operating Expenses
(15,360)
(15,576)
(16,442)
(47,377)
(16,874)
(17,523)
N/A
Not Available
Total
N/A
Not Available
Total
Income Statement
Date:
Account Description
Apr-1999
291,857
May-1999
295,968
Jun-1999
312,410
Quarter 1, FY2000
900,235
Jul-1999
320,632
Aug-1999
332,963
Income Taxes
9990
Income taxes
16,089
16,315
17,222
49,626
17,675
18,355
Total
Income Taxes
16,089
16,315
17,222
49,626
17,675
18,355
275,768
279,652
295,189
850,609
302,957
314,609
Income Statement
Date:
Account Description
Sep-1999
Quarter 2, FY2000
Oct-1999
Nov-1999
Dec-1999
Quarter 3, FY2000
Revenue
5000
In Store sales
203,549
593,481
208,454
213,359
218,264
640,076
5200
Catalog sales
122,126
356,079
125,069
128,012
130,955
384,035
5800
Consulting sales
198,477
578,691
203,259
208,042
212,825
624,126
5900
Other revenue
Total
Revenue
4,940
14,403
5,059
5,178
5,297
15,534
529,092
1,542,654
541,841
554,590
567,340
1,663,771
Cost of Sales
6000
Direct material
59,189
172,575
60,615
62,041
63,468
186,124
6100
Direct labor
75,639
220,539
77,462
79,285
81,107
237,854
6200
Other direct cost
44,586
129,999
45,661
46,735
47,810
140,206
6900
Sales and marketing
26,448
77,115
27,086
27,723
28,360
83,169
Total
Cost of Sales
205,863
600,227
210,824
215,784
220,745
647,353
323,229
942,427
331,018
338,806
346,595
1,016,419
(132,169)
(385,361)
(135,354)
(138,539)
(141,723)
Gross Profit
Operating Expenses
5100
Telephone sales
7000
4,689
13,672
4,802
4,915
5,028
(415,616)
14,745
7100
7,251
21,142
7,426
7,601
7,775
22,802
7200
20,403
59,489
20,895
21,387
21,878
64,160
7300
Facilities and rent
22,712
66,221
23,259
23,807
24,354
71,420
7400
Interest expense
6,087
17,748
6,234
6,381
6,527
19,142
7500
9,642
28,112
9,874
10,107
10,339
30,320
7600
Salaries
23,329
68,019
23,891
24,453
25,015
73,359
7700
Taxes - business
16,238
47,346
16,630
17,021
17,412
51,063
7800
Bad debt expense
3,861
11,259
3,954
4,047
4,141
12,142
Total
Operating Expenses
(17,956)
(52,353)
(18,388)
(18,821)
(19,254)
(56,463)
N/A
Not Available
Total
N/A
Not Available
Total
Income Statement
Date:
Account Description
Sep-1999
341,185
Quarter 2, FY2000
994,780
Oct-1999
349,406
Nov-1999
357,627
Dec-1999
365,849
Quarter 3, FY2000
1,072,882
Income Taxes
9990
Income taxes
18,808
54,837
19,261
19,714
20,167
59,143
Total
Income Taxes
18,808
54,837
19,261
19,714
20,167
59,143
322,377
939,943
330,145
337,913
345,681
1,013,740
Income Statement
Date:
Account Description
Jan-2000
Feb-2000
Mar-2000
Quarter 4, FY2000
Fiscal Year 2000
Revenue
5000
In Store sales
223,168
228,073
230,526
681,767
2,452,399
5200
Catalog sales
133,897
136,840
138,312
409,049
1,471,399
5800
Consulting sales
217,607
222,390
224,781
664,778
2,391,287
5900
Other revenue
Total
Revenue
5,416
5,535
5,595
16,546
59,518
580,089
592,838
599,213
1,772,140
6,374,603
Cost of Sales
6000
Direct material
64,894
66,320
67,033
198,247
713,118
6100
Direct labor
82,930
84,753
85,664
253,347
911,319
6200
Other direct cost
48,884
49,958
50,495
149,338
537,186
6900
Sales and marketing
28,998
29,635
29,954
88,586
318,655
Total
Cost of Sales
225,705
230,666
233,146
689,517
2,480,278
354,384
362,172
366,067
1,082,622
3,894,325
(144,908)
(148,093)
(149,685)
Gross Profit
Operating Expenses
5100
Telephone sales
7000
5,141
5,254
5,311
(442,687)
15,706
(1,592,399)
56,495
7100
7,950
8,125
8,212
24,287
87,364
7200
22,370
22,862
23,107
68,339
245,823
7300
Facilities and rent
24,901
25,449
25,722
76,072
273,640
7400
Interest expense
6,674
6,821
6,894
20,389
73,340
7500
10,571
10,804
10,920
32,294
116,167
7600
Salaries
25,577
26,139
26,420
78,137
281,069
7700
Taxes - business
17,804
18,195
18,390
54,389
195,643
7800
Bad debt expense
4,234
4,327
4,373
12,933
46,523
Total
Operating Expenses
(19,687)
(20,119)
(20,335)
(60,141)
(216,335)
N/A
Not Available
Total
N/A
Not Available
Total
Income Statement
Date:
Account Description
Jan-2000
374,070
Feb-2000
382,291
Mar-2000
386,402
Quarter 4, FY2000
1,142,764
Fiscal Year 2000

4,110,660
Income Taxes
9990
Income taxes
20,621
21,074
21,300
62,995
226,600
Total
Income Taxes
20,621
21,074
21,300
62,995
226,600
353,449
361,218
365,102
1,079,769
3,884,060
Income Statement
Date:
Q1 FY2000 - Q4 FY2000
Account Description
Q1, FY2000
Q2, FY2000
Q3, FY2000
Q4, FY2000
Revenue
5000
In Store sales
537,075
593,481
640,076
681,767
5200
Catalog sales
322,236
356,079
384,035
409,049
5800
Consulting sales
523,692
578,691
624,126
664,778
5900
Other revenue
Total
Revenue
13,034
14,403
15,534
16,546
1,396,038
1,542,654
1,663,771
1,772,140
Cost of Sales
6000
Direct material
156,173
172,575
186,124
198,247
6100
Direct labor
199,579
220,539
237,854
253,347
6200
Other direct cost
117,644
129,999
140,206
149,338
6900
Sales and marketing
69,785
77,115
83,169
88,586
Total
Cost of Sales
543,181
600,227
647,353
689,517
852,857
942,427
1,016,419
1,082,622
Gross Profit
Operating Expenses
5100
Telephone sales
(348,735)
(385,361)
(415,616)
(442,687)
7000
12,372
13,672
14,745
15,706
7100
19,133
21,142
22,802
24,287
7200
53,835
59,489
64,160
68,339
7300
Facilities and rent
59,927
66,221
71,420
76,072
7400
Interest expense
16,061
17,748
19,142
20,389
7500
25,441
28,112
30,320
32,294
7600
Salaries
61,554
68,019
73,359
78,137
7700
Taxes - business
42,846
47,346
51,063
54,389
7800
Bad debt expense
10,189
11,259
12,142
12,933
Total
Operating Expenses
(47,377)
(52,353)
(56,463)
(60,141)
N/A
Not Available
Total
N/A
Not Available
Total
Income Statement
Date:
Q1 FY2000 - Q4 FY2000
Account Description
Q1, FY2000
900,235
Q2, FY2000
994,780
Q3, FY2000
1,072,882
Q4, FY2000
1,142,764
Income Taxes
9990
Income taxes
49,626
54,837
59,143
62,995
Total
Income Taxes
49,626
54,837
59,143
62,995
850,609
939,943
1,013,740
1,079,769
Ratios
Report
Date: March 2000
Net Sales to Net CapitalDescription

Assets
Apr 1999
May 1999
Jun 1999
Jul 1999
Aug 1999
Financial Health Ratios

Altman Z Score
1,003.57
995.86
995.65
993.02
993.92
Current Ratio
6.04
6.07
6.10
6.14
6.17
Gross Margin Percentage
5.69
5.73
5.76
5.80
5.83
Days Sales in AR
707.13
735.68
690.01
710.13
699.53
Allowance for Bad Debt as % of AR
1.32%
1.32%
1.33%
1.33%
1.33%
Bad Debt Expense as % of Net Revenues

Inventory Turnover
0.73%
2.71
0.73%
2.63
0.73%
2.80
0.73%
2.75
0.73%
2.81
Days Inventory
130.44
Liquidity Ratios
Activity Ratios
135.04
139.11
130.57
133.10
Net Sales to Inventory
6.97
6.76
7.20
7.07
7.21
Days Purchases in AP
356.39
368.53
343.12
350.86
343.27
Net Sales to Working Capital
0.43
0.42
0.44
0.43
0.44
Total Assets to Net Sales
2.62
2.73
2.56
2.64
2.60
Net Sales to AR
0.52
0.50
0.53
0.52
0.52
Net Sales to Net Fixed Assets
(7.20)
(6.90)
(7.35)
(7.13)
(7.22)
Net Sales to Total Assets
0.38
0.37
0.39
0.38
0.38
Net Sales to Net Worth
0.46
0.44
0.47
0.46
0.46
Amortization and Depreciation Expense to Net Sales
0.04
0.04
0.04
0.04
0.04
61.09%
61.09%
61.09%
61.09%
61.09%
4.54%
4.54%
4.54%
4.54%
4.54%
Return on Total Assets
0.23
0.22
0.24
0.23
0.23
Return on Net Worth
0.28
0.27
0.29
0.28
0.28
Return on Net Sales
0.61
0.61
0.61
0.61
0.61
Income before tax to Net Worth
0.30
0.29
0.30
0.30
0.30
Income before tax to Total Assets
0.25
0.24
0.25
0.24
0.25
Retained Earning to Net Income
3.55
3.70
3.47
3.58
3.53
Profitability Ratios
Gross Profit Percentage
Operating Expenses as % of Net Sales
Coverage Ratios
Times Interest Earned
57.05
57.05
57.05
57.05
57.05
Interest Expense to Net Sales
0.01
0.01
0.01
0.01
0.01
Current Liabilities to Net Worth
0.21
0.21
0.21
0.21
0.21
Ratios
Report
Current Liabilities to Inventory
3.18
3.20
3.18
3.20
3.20
AP to Net Sales
0.38
0.39
0.36
0.37
0.36
Total Liabilities to Net Worth
0.21
0.21
0.21
0.21
0.21
Net Worth to Total Liabilities
4.68
4.71
4.74
4.77
4.81
Ratios
Report
Date: March 2000
Net Sales to Net CapitalDescription

Assets
Sep 1999
Oct 1999
Nov 1999
Dec 1999
Jan 2000
Feb 2000
Mar 2000
Financial Health Ratios

Altman Z Score
993.47
989.08
987.33
988.84
990.78
995.09
1,001.57
Current Ratio
6.21
6.25
6.29
6.33
6.36
6.39
6.43
Gross Margin Percentage
5.87
5.92
5.95
5.99
6.03
6.06
6.10
Days Sales in AR
675.56
697.03
673.93
696.11
696.17
651.62
678.36
Allowance for Bad Debt as % of AR
1.33%
1.34%
1.34%
1.34%
1.34%
1.35%
1.40%
Bad Debt Expense as % of Net Revenues

Inventory Turnover
0.73%
2.94
0.73%
2.88
0.73%
3.01
0.73%
2.94
0.73%
2.97
0.73%
3.21
0.73%
3.02
Days Inventory
121.16
Liquidity Ratios
Activity Ratios
124.66
127.25
121.72
124.36
123.04
113.88
Net Sales to Inventory
7.55
7.39
7.73
7.56
7.65
8.26
7.76
Days Purchases in AP
329.41
337.78
324.58
333.25
331.32
308.32
331.45
Net Sales to Working Capital
0.45
0.44
0.45
0.43
0.43
0.46
0.43
Total Assets to Net Sales
2.51
2.60
2.51
2.60
2.60
2.43
2.63
Net Sales to AR
0.54
0.53
0.54
0.53
0.53
0.56
0.54
Net Sales to Net Fixed Assets
(7.47)
(7.22)
(7.45)
(7.20)
(7.19)
(7.67)
(7.08)
Net Sales to Total Assets
0.40
0.39
0.40
0.39
0.38
0.41
0.38
Net Sales to Net Worth
0.48
0.46
0.48
0.46
0.46
0.49
0.46
Amortization and Depreciation Expense to Net Sales
0.04
0.04
0.04
0.04
0.04
0.04
0.04
61.09%
61.09%
61.09%
61.09%
61.09%
61.09%
61.09%
4.54%
4.54%
4.54%
4.54%
4.54%
4.54%
4.54%
Return on Total Assets
0.24
0.23
0.24
0.23
0.23
0.25
0.23
Return on Net Worth
0.29
0.28
0.29
0.28
0.28
0.30
0.28
Return on Net Sales
0.61
0.61
0.61
0.61
0.61
0.61
0.61
Income before tax to Net Worth
0.31
0.30
0.31
0.30
0.30
0.32
0.29
Income before tax to Total Assets
0.26
0.25
0.26
0.25
0.25
0.26
0.24
Retained Earning to Net Income
3.42
3.53
3.42
3.54
3.55
3.33
3.60
Profitability Ratios
Gross Profit Percentage
Operating Expenses as % of Net Sales
Coverage Ratios
Times Interest Earned
57.05
57.05
57.05
57.05
57.05
57.05
57.05
Interest Expense to Net Sales
0.01
0.01
0.01
0.01
0.01
0.01
0.01
Current Liabilities to Net Worth
0.20
0.20
0.20
0.20
0.20
0.20
0.20
Ratios
Report
Current Liabilities to Inventory
3.21
3.23
3.25
3.27
3.29
3.31
3.35
AP to Net Sales
0.35
0.36
0.35
0.35
0.35
0.33
0.35
Total Liabilities to Net Worth
0.21
0.20
0.20
0.20
0.20
0.20
0.20
Net Worth to Total Liabilities
4.85
4.88
4.92
4.95
4.98
5.01
5.05
Sales
Chart
Composition
Cost of Sales By Product

8%
5%
10%
Product1
11%
Product2
Product3
16%
13%
Product4
Product5
Product6
16%
21%
Product7
Product8
Revenue Expense
Trend Chart
Revenue-Expense Trend
$700,000
$600,000
$500,000
Revenue
$400,000
Cost of Sales
Gross Profit
$300,000
Total Operating Expense

$200,000
$100,000
$0
April 1999
($100,000)
May 1999
June 1999
July 1999
August 1999 September October 1999 November

1999
1999
December January 2000

1999
February
2000
March 2000
g Expense
fore Taxes

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Since 1996, JaxWorks has offered a suite of Free Excel workbooks and spreadsheets, and associated MS Word, PDF

Copyright, 2010, Jaxworks, All Rights Reserved.

Cash and equivalents

Copyright, 2010, JaxWorks, All Rights Reserved.

Copyright, 2010, JaxWorks, All Rights Reserved.

Cash and equivalents

Copyright, 2010, JaxWorks, All Rights Reserved.

Copyright, 2010, JaxWorks, All Rights Reserved.

Cash and equivalents

Other current liabilities

Copyright, 2010, JaxWorks, All Rights Reserved.

March 1999 March 2000

Cash and equivalents

Other current liabilities

Copyright, 2010, JaxWorks, All Rights Reserved.

TOTAL LIABILITIES & OWNERS' EQUITY

March 1999 March 2000

Copyright, 2010, JaxWorks, All Rights Reserved.

Cash Flow From Operations

Net change in Accounts receivable - trade

Net change in Accounts receivable - other

Net change in Allowance for bad debts

Net change in Inventory

Net change in Other current assets

Net change in Accounts payable

Net change in Accrued payroll

Net change in Other current liabilities

Cash Flow From Operations

Cash Flow From Investments

Increases in Other assets

Decreases in Fixed assets

Decreases in Accumulated depreciation

Cash Flow From Investments

Cash Flow From Financing

Increases in Long-term notes

Increases in Other liabilities

Increases in Capital stock

Cash Flow From Financing

Total Cash Flow

Copyright, 2010, JaxWorks, All Rights Reserved.

Cash Flow From Operations

Net change in Accounts receivable - trade

Net change in Accounts receivable - other

Net change in Allowance for bad debts

Net change in Inventory

Net change in Other current assets

Net change in Accounts payable

Net change in Accrued payroll

Net change in Other current liabilities

Cash Flow From Operations

Cash Flow From Investments

Increases in Other assets

Decreases in Fixed assets

Decreases in Accumulated depreciation

Cash Flow From Investments

Cash Flow From Financing

Increases in Long-term notes

Increases in Other liabilities

Increases in Capital stock

Cash Flow From Financing

Total Cash Flow

Copyright, 2010, JaxWorks, All Rights Reserved.

April 1999 - March 2000

Cash Flow From Operations