Financial Analysis of a Factionary Company

Business plan

Contents
Report summary..........................................................................................................................................3
Budgeted profit and loss account.............................................................................................................4
Actual profit and loss account.................................................................................................................5
A pie chart showing the relative size of each of the costs for the year.....................................................7
Graphs for comparing actual outcome with budgeted..............................................................................8
Cost variances........................................................................................................................................11
Actual and budgeted financial statement of position.............................................................................13
Ratio calculation....................................................................................................................................14
Bar charts for different ratios.................................................................................................................15

Report summary
The report summarizes financial analysis of a factionary company under which data are assumed
to prepare balance sheet and income statement for 12 months. From below done analysis, this
can be stated that company’s performance is better in actual as compared to budgeted data. It has
been proved by help of range of ratios and variances. The report contains detailed information
about analysis of ratio for each aspect including liquidity, profitability and many more. Apart
from this, in the report a detailed statement of balance sheet and profit & loss account is
produced that shows that company’s performance is better under each aspect. Though, there are
some variances which are stating negative result but cannot affect to company’s performance.

Budgeted profit and loss account
Budgeted statement of
profit and loss
Ja
nu
ar
y
Fe
bru
ary
M
ar
ch
A
pr
il
M
ay
Ju
ne
Ju
ly
A
ug
ust
Sep
tem
ber
Oc
tob
er
No
ve
mb
er
Dec
em
ber
Tot
al
Sales
50
00
0
55
00
0
60
50
0
66
55
0
73
20
5
80
52
6
88
57
8
97
43
6
107
179
11
78
97
129
687
142
656
10
69
21
4
Less: Direct Materials
(variable)
10
00
0
10
50
0
11
02
5
11
57
6
12
15
5
12
76
3
13
40
1
14
07
1
147
75
15
51
3
162
89
171
03
15
91
71
Less: Direct Labor
(variable)
40
00
41
20
42
44
43
71
45
02
46
37
47
76
49
19
506
7
52
19
537
6
553
7
56
76
8
Less: Variable
Overheads (variable or
semi-variable)
30
00
31
80
33
71
35
73
37
87
40
15
42
56
45
11
478
2
50
68
537
3
569
5
50
61
0
Less: Fixed Overheads
(fixed, stepped fix, or
semi-variable)
25
00
25
00
25
00
25
00
25
00
25
00
25
00
25
00
250
0
25
00
250
0
250
0
30
00
0
Gross profit
30
50
0
34
70
0
39
36
1
44
53
0
50
26
0
56
61
1
63
64
5
71
43
4
800
56
89
59
7
100
150
111
821
77
26
65
Less- Administration
Costs
50
00
55
50
61
60
.5
68
38
75
90
84
25
93
52
10
38
1
115
23
12
79
0
141
97
157
59
11
35
66
Less: Distribution Costs 26 27 28 29 30 31 32 34 355 37 384 400 39

00 04 12 25 42 63 90 21 8 01 9 3
06
7
Less: Selling Costs
10
00
11
00
12
10
13
31
14
64
16
11
17
72
19
49
214
4
23
58
259
4
285
3
21
38
4
Operating Profit
21
90
0
25
34
6
29
17
8
33
43
6
38
16
4
43
41
2
49
23
2
55
68
4
628
32
70
74
8
795
10
892
06
59
86
48
Less: Finance Costs
40
00
40
40
40
80
41
21
41
62
42
04
42
46
42
89
433
1
43
75
441
8
446
3
50
73
0
Profit Before Tax
17
90
0
21
30
6
25
09
8
29
31
5
34
00
2
39
20
8
44
98
6
51
39
5
585
00
66
37
3
750
92
847
43
54
79
18
Less: Tax (10%)
17
90
21
31
25
10
29
31
34
00
39
21
44
99
51
39
585
0
66
37
750
9
847
4
54
79
2
Profit After Tax
16
11
0
19
17
5
22
58
8
26
38
3
30
60
2
35
28
7
40
48
7
46
25
5
526
50
59
73
6
675
83
762
69
49
31
26
Actual profit and loss account
Actual statement of
profit and loss

Ja
nu
ar
y
Fe
bru
ary
M
arc
h
A
pr
il
M
ay
Ju
ne
Jul
y
A
ug
ust
Sep
tem
ber
Oc
to
be
r
No
ve
mb
er
Dec
em
ber
To
tal
Sales
65
00
0
71
50
0
78
65
0
86
51
5
95
16
6.5
10
46
83
11
51
51
12
66
67
139
333
15
32
67
168
593
185
453
13
89
97
8
Less: Direct Materials
(variable)
12
00
0
12
60
0
13
23
0
13
89
2
14
58
6
15
31
5
16
08
1
16
88
5
177
29
18
61
6
195
47
205
24
19
10
06
Less: Direct Labor
(variable)
42
00
43
26
44
56
45
89
47
27
48
69
50
15
51
65
532
0
54
80
564
4
581
4
59
60
7
Less: Variable
Overheads (variable or
semi-variable)
35
00
37
10
39
33
41
69
44
19
46
84
49
65
52
63
557
8
59
13
626
8
664
4
59
04
5
Less: Fixed Overheads
(fixed, stepped fix, or
semi-variable)
30
00
30
00
30
00
30
00
30
00
30
00
30
00
30
00
300
0
30
00
300
0
300
0
36
00
0
Gross profit
42
30
0
47
86
4
54
03
2
60
86
5
68
43
5
76
81
5
86
09
0
96
35
3
107
705
12
02
57
134
134
149
471
10
44
32
2
Less- Administration
Costs
65
00
72
15
80
08.
65
88
90
98
67
10
95
3
12
15
8
13
49
5
149
79
16
62
7
184
56
204
86
14
76
36
Less: Distribution
Costs
30
00
31
20
32
45
33
75
35
10
36
50
37
96
39
48
410
6
42
70
444
1
461
8
45
07
7
Less: Selling Costs 15 14 15 17 19 20 23 25 278 30 337 370 28