The Body Shop [PDF]

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Input Data Sale Cost of good sold operating Expense Interest expense Tax rate Dividends Current Assets/ Sale Current Liabilities/Sale Fixed Assets Starting Equity



422,733 0.38 0.50 0.06 0.30 10,900 0.32 0.28 110,600 121,600



Income Statement Sale Cost of good sold operating expense Interest expense (Income) Profit before Tax Tax Profit after Tax Dividends Earning Retained



422,733 160,639 211,367 (1,171) 51,899 15,570 36,329 10,900 25,429



Balance Sheet Current Assets Fixed Assets total Assets



135,275 110,600 245,875



Cueenst libilities Debt Equity Total liabilities and Net Wor



118,365 (19,520) 147,029 245,875



Input Data Sale Cost of good sold operating Expense Interest expense Tax rate Dividends Current Assets/ Sale Current Liabilities/Sale Fixed Assets Starting Equity



2002



2003



2004



422,733 0.38 0.50 0.06 0.30 10,900 0.32 0.28 110,600 121,600



477,688 0.38 0.50 0.06 0.30 10,900 0.32 0.28 110,600 147,029



539,787 0.38 0.50 0.06 0.30 10,900 0.32 0.28 110,600 176,255



2002 Millions 422,733 160,639 211,367 -1,171 51,899 15,570 36,329 10,900 25,429



2003 Millions 477,688 181,522 238,844 0 57,323 17,197 40,126 10,900 29,226



2004 Millions 539,787 205,119 269,894 0 64,774 19,432 45,342 10,900 34,442



2002 Millions 19,520 135,275 110,600 265,395



2003 Millions 46,548 152,860 110,600 310,008



2004 Millions 78,505 172,732 110,600 361,837



Cueenst libilities Debt Equity Total liabilities and Net Worth



118,365 0 147,029 265,395



133,753 0 176,255 310,008



151,140 0 210,697 361,837



Trial Aseets Trial Liabilities PLUG: DEBT (Excess Cash)



245,875 265,395 (19,520)



263,460 310,008 (46,548)



283,332 361,837 (78,505)



Income Statement Sale Cost of good sold operating expense Interest expense (Income) Profit before Tax Tax Profit after Tax Dividends Earning Retained Balance Sheet EXCESS CASH Current Assets Fixed Assets total Assets



Input Data Sale Cost of good sold operating Expense Interest expense Tax rate Dividends Current Assets/ Sale Current Liabilities/Sale Fixed Assets Starting Equity



2002



2003



2004



422,733 0.48 0.50 0.06 0.30 10,900 0.32 0.28 110,600 121,600



477,688 0.38 0.50 0.06 0.30 10,900 0.32 0.28 110,600 116,141



539,787 0.38 0.50 0.06 0.30 10,900 0.32 0.28 110,600 176,941



2002 Millions 422,733 202,912 211,367 682 7,773 2,332 5,441 10,900 -5,459



2003 Millions 477,688 181,522 238,844 -981 58,303 17,491 40,812 10,900 29,912



2004 Millions 539,787 205,119 269,894 -4,960 69,734 20,920 48,814 10,900 37,914



2002 Millions 0 135,275 110,600 245,875



2003 Millions 16,346 152,860 110,600 279,806



2004 Millions 82,664 172,732 110,600 365,996



Cueenst libilities Debt Equity Total liabilities and Net Worth



118,365 11,369 116,141 245,875



133,753 0 146,053 279,806



151,140 0 214,855 365,996



Trial Aseets Trial Liabilities PLUG: DEBT (Excess Cash)



245,875 234,506 11,369



263,460 279,806 (16,346)



283,332 365,996 (82,664)



Income Statement Sale Cost of good sold operating expense Interest expense (Income) Profit before Tax Tax Profit after Tax Dividends Earning Retained Balance Sheet EXCESS CASH Current Assets Fixed Assets total Assets



Sensivity analysis Debt and excess cash by COGS/SALE COGS/SALE of 2002 DEBT Excess Cash 0.35 0 28,787 0.38 0 19,520 0.40 0 13,342 0.42 0 7,165 0.44 987 0.45 2,102 0 0.48 11,369 0