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. The FINC 5000 Associates Corporation (FAC) has begun selling a new product and

ID: 2771970 • Letter: #

Question

. The FINC 5000 Associates Corporation (FAC) has begun selling a new product and they want you to help them with next year’s pro forma financial statements. Using the worksheet below, complete the company’s forecast.

   Assumptions:

   To begin with, FAC is sure sales will grow 20% next year. Assume that is true. Then assume that COGS, Current Assets, and Current Liabilities all vary directly with Sales (that means if sales grows a certain percentage, then the account in question will grow by that same percentage). Assume that fixed expenses will remain unchanged and that $1500 worth of new Fixed Assets will be obtained next year. Lastly, the current dividend policy will be continued next year.

                                                  FINC 5000 Associates Corporation

                                                               Financial Forecast

                        Estimated

This year       for next year

Sales                           $10,000          ________

COGS                            4,000          ________

Gross Profit                     6,000          ________

Fixed Expenses              3,000          ________

BeforeTax Profit           3,000          ________

Tax @ 33.3333%           1,000          ________

Net Profit                      $2,000          ________

Dividends                        $0              ________

Current Assets           $25,000          ________

Net Fixed Assets           15,000          ________

Total Assets               $40,000          ________

Current Liabilities       $17,000          ________

Longterm debt               3,000          ________

Common Stock               7,000          ________

Retained Earnings         13,000          ________

Total Liabs & Eq        $40,000          ________

                                             (AFN) = ________

2. The Webster Wonders Corporation (WWC) has begun selling a new product and they want you to help them determine if they need additional funding (AFN) next year. Using the AFN formula method, calculate WWC’s AFN for next year (if any).

The company’s latest financial statements are shown below. Sales growth next year is forecast to be 20% and the net profit margin is expected to remain the same as it is this year. Cash, A/R, Inventory, A/P, and Accruals all vary directly with sales. The company is not operating at capacity and expects to be able to handle the increase in sales without adding fixed assets. Also, the company expects to pay out 50% of any profits as dividends.

Webster Wonders Corporation

Financial Statements

                                             Historical

                                             This year

Income statement:

Sales                                     $1,000

Costs                                      $900

Profit                                         100

Balance Sheet:

Cash                                        $100

A/R                                         $200

Inventory                                $200

Fixed assets                             $500

Total assets                          $1,000

        

A/P                                            $50

Accruals                                    $50

N/P                                          $150

LTD                                        $400

Common Stock                       $100

Ret earnings                            $250

Total Liabilities & Equity    $1,000

End of assignment questions

(see answers to numerical problems below)

Answers to numerical problems:

Question 1: AFN = $300

Question 2: AFN = $20

Explanation / Answer

1)

Sales 12000 COGS 4800 Gross profit 7200 Fixed expenses 3000 Before tax profit 4200 Tax @ 33.33% 1399.86 Net profit 2800.14 Dividends 0 Retained earnings 2800.14 Current asset 30000 net fixed asset 16500 Total asset 46500 Current liabilites 20400 Long term debt 3000 Common stock 7000 Retained earnings 15800.14 Total liabilities & equity 46200.14 Additional funding required = Total assets - Total liabilities & equity = 300