Equity Shares

Debt Rate
Preference Rate
Liabilities
Share Capital
Equity Shares
(+) Reserves & Surplus
NETWORTH
Preference Shares@ 12%
Term Loans @ 10%
TOTAL CAPITAL
CURRENT LIABILITIES
Bills Payable
Bank Overdraft
Creditors
TOTAL LIABILITIES

Company Name: MFHS LTD

Date of incorporation
10000
10%
12%
Balance Sheet As on 31st M
2013
500000
50000
550000
200000
400000
1150000
80000
50000
150000
280000

TOTAL

1430000

INCOME AND EXPENDITRE STATEMENT

Particulars
Sales
(-)COGS
GROSS MARGIN
(-) Non manufacturing expenses
OPERATING INCOME (EBIT)
(-) Intereat
EBT/ PBT
(-) Taxes @35%
EAT/PAT/NOPAT
(-) Pref Dividened
(-) Principle paid
EARNINGS FOR EQUITY SHAREHOLDERS
(-) Equity dividened
Amount Bfr Final FCF
(+) Patents @ 10%

2013
2000000
1260000
740000
400000
340000
40000
300000
105000
195000
24000
100000
71000
24850
46150
10000

FREE CASH FLOWS

56150

CALCULATIONS
Formula
1. Return on Total Assets (ROTA)
TA = Fixed assets + Investments + Current assets
(Tangible)

NOPAT / TOTAL
ASSTES*100

2. Return on Networth (RONW)

NW= Equity + Reserves and Surplus

NOPAT/NW*100

3. Return on Capital Employed (ROCE)

CE = Share Cap (Incl.Pref) + R&S + LTL

(NOPAT/CE)*100 or
(NOPAT/ FA+NWC)*100

4. Economic Value Added (EVA)

NOPAT - (Capital
Employed*WACC)

5. Earning Per Share (EPS)

Earnings for equity

holders / no of equity
shares

6. Book Value Per Share (BPS)

Networth / No of equity
shares

7. Price to Book Value Ratio

MPS / BPS

8. Price to Earning Ratio (PE Ratio) times

MPS/ EPS

9. Dividend Per Share (DPS)

Dividend / No of equity
shares

12. Return on Sales (Bottom Line)

(NOPAT/Sales)*100

13. Return on Investment (Top Line)

(Sales/CE)

14. Return on investment

Name: MFHS LTD

poration: 12/03/2012
Face Value per share
Market Price per share

50
57

heet As on 31st March 2014

2014

Assets

FIXED ASSETS
500000 Long Term Investments
56150
Machinery
556150 Fixed Assets
200000 Patents
300000 TOTAL FIXED ASSETS
1056150 CURRENT ASSETS
Cash In Hand
100000 Debtors
30000
Prepaid Expenses
150000 TOTAL CA
280000 Net Current Assets
1336150

TOTAL

2013
200000
300000
200000
100000
800000
50000
120000
30000
200000
430000
1430000

TOTAL FA+CA

1000000
Production & Sales Details

2014
2200000
1320000
880000
420000
460000
30000
430000
150500
279500
24000
100000
155500
54425
101075
10000

Units Sold
Selling Price Per Unit
Units Produced
Variable Cost Per Unit
COGS Fixed
COGS Variable
Non Mfg Fixed
Non Mfg Variable
Actual COP
Tax Rate

35%

111075

2013

2014

13.64

20.92

35.45

50.26

16.96

26.46

38182

116853

7.1

15.55

55

55.615

1.04

1.02

8.03

3.67

2.485

5.44

9.75

12.70

1.74
16.9565217

2.08
26.4640439332

29.57

EVA = NOPAT/(5%CA+10%FA)

Year
2012
2013
2014
2014

Loan Repayment Schedule

Opening Bal.
500000
400000
300000

2015
2016

200000
270000
200000
100000
770000
55000
150000
50000
255000
311150
1336150

200000
100000

Particulars
Equity
Preference
Debt
Total

Calculation of WACC for year 201

Amount
500000
200000
400000
1100000

Particulars
Equity
Preference

Calculation of WACC for year 201

Amount
500000
200000

Debt
Total

300000
1000000

1025000

ction & Sales Details

2013
10000
200
12000
80
300000
960000
250000
150000
138

Marginal Revenue Statement

2014
11000
200
12000
85
300000
1020000
250000
170000
145

Particulars
Sales
(-) VC Mfg
(-) VC Non Mfg
Total VC
Contribution (Sales - VC)
(-) FC Mfg
(-) FC Non Mfg
Total FC
PROFIT (Contri - Total FC)
1. Pv ratio
2. DPOS

43.55

265000

343750

Repayment Schedule
Interest
Principle Amount
50000
100000
40000
100000
30000
100000
20000
10000

100000
100000

Closing Bal
400000
300000
200000
100000
0

on of WACC for year 2013

Prop
Cost
0.45
20%
0.18
12%
0.36
10%
1

WACC
9%
2%
2%
14%

on of WACC for year 2014

Prop
Cost
0.50
20%
0.20
12%

WACC
10%
2%

0.30
1

10%

3%
15%

nal Revenue Statement

2013
2000000
960000
150000
1110000
890000
300000
250000
550000
340000

2014
2200000
1020000
170000
1190000
1010000
300000
250000
550000
460000

44.5000
17.0000

45.9091
20.9091

Group 4
Name
Samiksha Dike
Furqan Ahmad
Mustafa Sanchawala
Huzefa Shakir

Roll no
11
13
40
50