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Sam Khoukha - CFCFolgen
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experience in accounting, financial management and controlling in a multinational manufacturing companies.
Sam Khoukha - CFCFolgen
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- Q1 Q2 Q3 Q4 Total MVA 770 1,414 1,756 1,706 5,645 Sales Power 10,000,000 13,000,000 15,500,000 14,500,000 53,000,000 Dry 2,500,000 5,499,999 8,499,999 10,500,003 27,000,001 Scrap 150,000 222,000 288,000 300,000 960,000 Total Sales 12,650,000 18,721,999 24,287,999 25,300,003 80,960,001 COGS Power (6,850,000) (10,160,000) (11,865,000) (10,875,000) (39,750,000) Dry (1,675,000) (3,514,999) (5,404,999) (6,930,002) (17,525,001) Depreciation (828,040) (854,673) (872,246) (905,042) (3,460,002) Overheads (1,383,606) (1,410,236) (1,463,496) (1,463,496) (5,720,833) Cogs 0 0 0 0 0 Cogs 0 0 0 0 0 Other Cogs 0 0 0 0 0 Total COGS (10,736,646) (15,939,908) (19,605,741) (20,173,540) (66,455,835) Gross Profit 1,913,354 2,782,091 4,682,258 5,126,463 14,504,166 Selling Expense (330,785) (355,785) (614,805) (631,779) (1,933,154) G&A Expense (297,754) (319,354) (348,176) (357,186) (1,322,470) Depreciation S, G&A (52,854) (54,554) (55,675) (57,769) (220,851) Royalites TEBEA 0 0 0 0 0 Net Operating Profit (EBIT) 1,231,962 2,052,398 3,663,602 4,079,729 11,027,691 Bank Interest & Finanance cost (442,330) (437,738) (792,570) (826,230) (2,498,868) Ideal Power -‐ Wage 0 0 0 0 0 Ideal Power -‐ Depreciation 0 0 0 0 0 Foreign Exchange Differences 0 0 0 0 0 Net Profit Before Tax 789,632 1,614,660 2,871,032 3,253,499 8,528,823 Deferred Expense (177,500) (400,000) (355,000) (400,000) (1,332,500) Net Income 612,132 1,214,660 2,516,032 2,853,499 7,196,323 Key Profitability Indicators Q1 Q2 Q3 Q4 Total Gross Profit 15% 15% 19% 20% 18% Other Sales Gross Profit EBIT Margin 10% 11% 15% 16% 14% EBITDA Margin 17% 16% 19% 20% 18% Net Profit Margin 5% 6% 10% 11% 9% Depreciation Margin operatinal 7% 5% 4% 4% 5% Budgeted Income Statement
- USD Q1 Q2 Q3 Q4 Assets Cash -‐ 6,098,740 -‐ 5,952,764 129,592 3,038,623 Receivables 15,617,390 16,450,723 17,117,389 17,450,726 Finished Goods Inventory 0 0 0 0 Work In Progress Inventory 0 0 0 0 Raw Materials Inventory 17,891,812 20,866,479 22,611,312 24,391,813 Goods in Transit & Others 0 0 0 0 Total Inventory 17,891,812 20,866,479 22,611,312 24,391,813 Dues from Related Parties 8,671,420 8,671,420 8,671,420 8,671,420 Other Debit Balances 0 0 0 0 Other Current Assets 0 0 0 0 Total Current Assets 36,081,882 40,035,858 48,529,714 53,552,582 Net Plant Property & Equipment 42,040,199 41,130,972 40,303,051 39,340,240 Total Long-‐Term Assets 42,040,199 41,130,972 40,303,051 39,340,240 Total Assets 78,122,081 81,166,830 88,832,764 92,892,822 Liabilities Bank Overdrafts 0 0 0 0 Importation Finance (L/Cs) 0 0 0 0 Secured Borrowings (with Recourse) 0 0 0 0 Total Short-‐term Facilities 0 0 0 0 Current Portion of Long-‐Term Debt 0 0 0 0 Accounts & Notes Payable -‐ 5,620,879 -‐ 3,547,642 5,847,261 6,653,820 Dues to Related Parties (Specific) 0 0 0 0 0 0 0 0 0 Dues to Related Parties 74,574,155 74,574,155 74,574,155 74,574,155 Other Current Liabilities 643,149 0 0 0 Total Current Liabilities 69,596,425 71,026,513 80,421,416 81,227,975 Medium-‐term Loans Long-‐Term Payables 4,600,000 4,600,000 0 0 Total Long-‐Term Liabilities 4,600,000 4,600,000 0 0 Total Liabilities 74,196,425 75,626,513 80,421,416 81,227,975 Equity Common Stock Retained Earning "Opening" 3,522,860 4,579,283 6,653,684 9,380,889 Add: Net Profit 225,297 383,533 825,164 951,459 Less: Dividends 0 0 0 0 Retained Earning "Ending" 3,748,157 4,962,817 7,478,848 10,332,348 Shareholders' loan 0 0 0 0 Total Equity 3,748,157 4,962,817 7,478,848 10,332,348 0 0 0 0 0 Balance Sheet
- USD Q1 Q2 Q3 Q4 Cash Flows from Operating Activities Net Income 225,297 383,533 825,164 951,459 Tax Expense 59,167 133,333 118,333 133,333 Depreciation 0 0 0 0 Forex Differences 0 0 0 0 Adjusted Net income 284,464 516,867 943,497 1,084,792 Decrease (Increase) in Inventory Balances 1,548,333 -‐ 1,151,333 -‐ 593,500 -‐ 593,500 Increase (Decrease) in Receivables and Other Debit Balances 5,533,332 -‐ 0 0 -‐ 3 Increase (Decrease) in Payables and Other Credit Balances -‐ 6,437,380 1,530,197 2,108,213 3,986 Net Cash Flows from Operating Activities 928,750 895,731 2,458,211 495,275 Cash Flows from Investing activities Capital Expenditures -‐ 1,396,924 303,076 320,937 320,937 Capitalized Interest 0 0 0 0 Net Cash Flows from Investing Activities -‐ 1,396,924 303,076 320,937 320,937 Cash Flows from Financing activities Proceeds from Capital Increase 0 0 0 0 Increase (Decrease) in Long-‐Term Liabilities -‐ 4,600,000 0 0 0 Dividends Paid 0 0 0 0 Increase (Decrease) in Shareholders' loan 0 0 0 0 Increase (Decrease) in Bank Overdrafts 0 0 0 0 Increase (Decrease) in Financed L/Cs 0 0 0 0 Increase (Decrease) in Secured Borrowings 0 0 0 0 0 0 0 0 Net Cash Flows from Financing Activities -‐ 4,600,000 0 0 0 Net Increase (Decrease) In Cash Balance -‐ 5,068,174 1,198,806 2,779,148 816,212 Opening cash Balance -‐ 1,089,733 -‐ 7,284,903 -‐ 2,767,889 2,089,078 Ending Cash Balance (6,157,907) (6,086,097) 11,259 2,905,290 USD Q1 Q2 Q3 Q4 Cash Flows from Operating Activities 928,750 895,731 2,458,211 495,275 Cash Flows from Investing activities -‐ 1,396,924 303,076 320,937 320,937 Cash Flows from Financing activities -‐ 4,600,000 0 0 0 Net Increase (Decrease) In Cash Balance -‐ 5,068,174 1,198,806 2,779,148 816,212 Ending Cash Balance (6,157,907) (6,086,097) 11,259 2,905,290 0 0 0 0 Projected Cash Flow Summarized Cash Flow Statement (Indirect Method)
- USD Q1 Q2 Q3 Q4 Short-‐Term Bank Facilities 0 0 0 0 Spontaneous Financing 69,596,425 71,026,513 80,421,416 81,227,975 0 Long-‐Term Bank Debt & Equivelants 4,600,000 4,600,000 0 0 0 Equity & Shareholders' loan 3,748,157 4,962,817 7,478,848 10,332,348 Total 77,944,581 80,589,330 87,900,264 91,560,322 -‐ 177,500.00 -‐ 577,500.00 -‐ 932,500.00 -‐ 1,332,500.00 USD Q1 Q2 Q3 Q4 Long-‐Term Assets 42,040,199 41,130,972 40,303,051 39,340,240 Net Operating Working Capital -‐ 33,514,542 -‐ 30,990,655 -‐ 31,891,702 -‐ 27,675,393 Total Bank Debt 4,600,000 4,600,000 0 0 Equity & Shareholders' loan 3,748,157 4,962,817 7,478,848 10,332,348 Net Investment 33,600,459 27,511,220 19,945,105 28,142,667 Item Dupoint Formula Q1 Q2 Q3 Q4 RETURN ON SALES 4.84% 6.49% 10.36% 11.28% TOTAL ASSET TURNOVER 0.49 0.69 0.82 0.82 RETURN ON ASSETS 2.35% 4.49% 8.50% 9.22% ASSET LEVERAGE 20.84 16.35 11.88 8.99 RETURN ON EQUITY 49% 73% 101% 83% Item Q1 Q2 Q3 Q4 Profitability Sales Growth N/A 48.0% 29.7% 4.2% COGS / Sales 84.9% 85.1% 80.7% 79.7% Gross Profit Margin 15.1% 14.9% 19.3% 20.3% S G&A / Sales 2.6% 1.9% 2.5% 2.5% Interest / Sales 3.5% 2.3% 3.3% 3.3% FX Loss / Sales 0.0% 0.0% 0.0% 0.0% EBITDA Margin 9.7% 11.0% 15.1% 16.1% Net Operating Profit Margin 9.7% 11.0% 15.1% 16.1% NPBT / Sales 6.2% 8.6% 11.8% 12.9% Profit margin 4.8% 6.5% 10.4% 11.3% Net Profit Growth N/A 98% 107% 13% Item Q1 Q2 Q3 Q4 Asset Efficiency & Turnover Net Investment USD 33,600,459 27,511,220 19,945,105 28,142,667 Fixed Assets Turnover 0.90 1.37 1.81 1.93 Working Capital Turnover 1.05 1.40 1.50 1.42 Financial Highlights' Financial Structure Financial Structure
- Item Q1 Q2 Q3 Q4 Business Cycles Net Cash to Cash Cycle N/A N/A N/A N/A Total Receivables Days on Hands 86 119 94 369 Third Party Receivables Days on Hand 111 77 62 246 Affiliates Receivables Days On Hand 31 42 96 123 Inventory Days On Hand 150 109 299 419 RM Days On Hand 150 109 299 419 WIP Days On Hand N/A N/A N/A N/A FG Days On Hand N/A N/A N/A N/A GIT & Others Days On Hand N/A N/A N/A N/A Other Current Assets Days On Hand N/A N/A N/A N/A Total Payables Days on Hands 289 395 1,043 1,442 Third Party payables Days on Hand -‐47 -‐26 16 112 Affiliates payables Days On Hand 313 421 1,027 1,331 Other Current Liabilities Days On Hand 5 2 N/A N/A Item Q1 Q2 Q3 Q4 LIQUIDITY Cash Ratio 0.088-‐ 0.08-‐ 0.00 0.04 Current Ratio 0.5 0.6 0.6 0.7 Quick Ratio 0.3 0.3 0.3 0.4 EBITDA USD 14,783,541 24,628,775 43,963,221 48,956,749 Net Working Capital USD -‐33,514,542 -‐30,990,655 -‐31,891,702 -‐27,675,393 Item Q1 Q2 Q3 Q4 LEVERAGE & CAPITAL STRUCTURE Financial Leverage 20.8 16.4 11.9 9.0 Gearing (Bank Debt/Equity) 1.2 0.9 0.0 0.0 Current Lab. / Total Assets 89% 88% 91% 87% Total Bank Debt / EBITDA 0.3 0.2 0.0 0.0 Operating Cash Flows / Interest 2.1 2.0 3.1 0.6 Operating Cash Flows / Bank Debt 2.4 2.3 N/A N/A Times Interest Covered (Per EBIT) 2.8 4.7 4.6 4.9 Fixed Charge Coverage (Per EBIT) 2.8 4.7 4.6 4.9 USD Q1 Q2 Q3 Q4 Total Cash Flows from Operating Activities Net Cash Collections from Sales -‐ 24,288,810 -‐ 833,332 -‐ 666,667 -‐ 333,337 Suppliers Payments 40,324,818 -‐ 16,841,338 -‐ 11,955,672 -‐ 21,147,481 Other Operating Cash Receipts (Payments) 312,364 -‐ 998,934 -‐ 614,805 -‐ 631,779 Income Taxes Paid -‐ 177,500 -‐ 400,000 -‐ 355,000 -‐ 400,000 Interest Payments -‐ 442,330 -‐ 437,738 -‐ 792,570 -‐ 826,230 Net Cash Flows from Operating Activities 15,728,542 -‐ 19,511,342 -‐ 14,384,714 -‐ 23,338,827 Cash Flows from Investing activities Capital Expenditures -‐ 1,396,924 303,076 320,937 320,937 Net Cash Flows from Investing Activities -‐ 1,396,924 303,076 320,937 320,937 Cash Flows from Financing activities Proceeds from Capital Increase 0 0 0 0 Increase (Decrease) in Long-‐Term Liabilities -‐ 4,600,000 0 0 0 Dividends Paid 0 0 0 0 Increase (Decrease) in Shareholders' loan 0 0 0 0 Increase (Decrease) in Bank Overdrafts 0 0 0 0 Increase (Decrease) in Financed L/Cs 0 0 0 0 Increase (Decrease) in Secured Borrowings 0 0 0 0 Net Cash Flows from Financing Activities -‐ 4,600,000 0 0 0 Net Increase (Decrease) In Cash Balance 9,731,617 -‐ 19,208,266 -‐ 14,063,777 -‐ 23,017,891 Opening cash Balance -‐ 1,089,733 -‐ 7,284,903 -‐ 2,767,889 2,089,078 Ending Cash Balance 8,641,885 -‐ 26,493,170 -‐ 16,831,666 -‐ 20,928,812 Cash Flow Statement (Direct Method)