A SPREADSHEET TEMPLATE FOR FINANCIAL STATEMENTS

AVERAGE
CENTER FORMUL
HISTORICAL DATA OF SALES AE
20X1 20X2

Revenues
from
Operations 1200 1280 100
Other Income 8 10 0.72

accountin
total revenues 1208 1290 g identitiy
expenses

material expenses 547 590 45.84

employee benefit
expenses 274 295 22.94

interest on
debentures 48 52

other finance
costs 12 13 1.01

depriciation and
amortisation 75 80 budgeted
other expenses 98 103 budgeted
total expenses 1054 1133 @

profit before
exceptional and
extraordinary 154 157 @

exceptional items 30 32 2.5

profit before
extraordinary
items and tax 184 189 @
extraordinary
items 0
profit before tax 184 189 @
tax expense 82 90 budgeted
profit(loss) for the
period 102 99 @
dividents 60 63 budgeted

retained earnings 42 36 @

BALANCE SHEET
EQULITY AND
LIABILITIES
SHAREHOLDERS
FUNDS
share capital

pro forma
reserve and statemen
surplus 250 286 t of P&L
non current
liablities
long term
borrowings
debentures 400 400
others 100 105
 AFTER
BEFORE ITERATION ITERATION

PRO FORMA PRO FORMA

STATEMENT OF P STATEMENT
and L OF Pand L
20X3 20X3

1400 1400
10.08 10.08

1410.1 1410.1

64.17 64.17

321.2 321.2

52 61

14.1 14.1

85 85
107 107
1221 1230

189.1 180.1

35 35

224.1 215.1

0 0
224.1 215.1
 90 90

134.1 125.1
70 70

64.1 55.1

PRO FORMA
PRO FORMA BALANCE
BALANCE SHEET SHEET OF 20 *
OF 20 * 2 2

350 341.1

460.2 469.2
115.8 115.8