Financial Sandbox
用同一组经营参数联动利润表、现金流量表和资产负债表。你可以把扩张、提价、融资和成本放在一张画布里看清楚。
| Item | Year 1 | Year 2 | Year 3 | Year 4 | Year 5 |
|---|---|---|---|---|---|
| Stands | 1 | 2 | 3 | 4 | 7 |
| Cups per stand | 800 | 840 | 882 | 926 | 972 |
| Cups sold | 800 | 1,680 | 2,646 | 3,704 | 6,807 |
| Price per cup | $1.00 | $1.05 | $1.10 | $1.16 | $1.22 |
| Revenue | $800 | $1,764 | $2,917 | $4,288 | $8,274 |
| COGS | $200 | $420 | $662 | $926 | $1,702 |
| Labor cost | $530 | $1,060 | $1,590 | $2,120 | $3,710 |
| Depreciation | $60 | $120 | $180 | $240 | $420 |
| EBIT | $10 | $164 | $486 | $1,002 | $2,442 |
| EBIT margin | 1.3% | 9.3% | 16.6% | 23.4% | 29.5% |
| Interest expense | $25 | $25 | $25 | $25 | $25 |
| EBT | ($15) | $139 | $461 | $977 | $2,417 |
| Taxes | ($5) | $49 | $161 | $342 | $846 |
| Net income | ($10) | $90 | $299 | $635 | $1,571 |
| EPS | ($0.01) | $0.06 | $0.20 | $0.42 | $1.05 |
| Per share growth | - | - | 233.3% | 110.0% | 150.0% |
| Revenue growth | - | 120.5% | 65.4% | 47.0% | 92.9% |
| Item | Year 1 | Year 2 | Year 3 | Year 4 | Year 5 |
|---|---|---|---|---|---|
| Net income | ($10) | $90 | $299 | $635 | $1,571 |
| Depreciation | $60 | $120 | $180 | $240 | $420 |
| Change in inventory | $0 | $0 | $0 | $0 | $0 |
| CFO | $50 | $210 | $479 | $875 | $1,991 |
| Capex | ($300) | ($300) | ($300) | ($300) | ($900) |
| CFI | ($300) | ($300) | ($300) | ($300) | ($900) |
| Equity issued | $500 | $0 | $0 | $0 | $0 |
| Debt issued | $250 | $0 | $0 | $0 | $0 |
| Debt repaid | -$0 | -$0 | -$0 | -$0 | -$0 |
| CFF | $750 | $0 | $0 | $0 | $0 |
| Beginning cash | $0 | $500 | $411 | $590 | $1,165 |
| Change in cash | $500 | ($90) | $179 | $575 | $1,091 |
| Ending cash | $500 | $411 | $590 | $1,165 | $2,256 |
| Item | Year 1 | Year 2 | Year 3 | Year 4 | Year 5 |
|---|---|---|---|---|---|
| Cash | $500 | $411 | $590 | $1,165 | $2,256 |
| Inventory | $0 | $0 | $0 | $0 | $0 |
| Fixed assets | $240 | $420 | $540 | $600 | $1,080 |
| Goodwill | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 |
| Total assets | $1,740 | $1,831 | $2,130 | $2,765 | $4,336 |
| Debt | $250 | $250 | $250 | $250 | $250 |
| Total liabilities | $250 | $250 | $250 | $250 | $250 |
| Shareholders equity | $1,490 | $1,581 | $1,880 | $2,515 | $4,086 |
| Book value per share | $0.99 | $1.05 | $1.25 | $1.68 | $2.72 |