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Larime Corp is forecasting 20X2 near the end of 20X1. The estimated year-end fin

ID: 2767677 • Letter: L

Question

Larime Corp is forecasting 20X2 near the end of 20X1. The estimated year-end financial statements and a worksheet for the forecast follow. Management expects the following next year. An 8% increase in revenue. Price cutting will cause the cost ratio (COGS/sales) to deteriorate (increase) by 1% (of sales) from its current level. Expenses will increase at a rate that is three quarters of that of sales. The current accounts will increase proportionately with sales. Net fixed assets will increase by 55 million. All interest will be paid at 12%. Federal and state income taxes will be paid at a combined rate of 43%. Make a forecast of Larime's complete income statement and balance sheet. Work to the nearest thousand dollars.

Explanation / Answer

Larime Corp Projected Income Statement 20X1 20X2 $ % $ % Revenue $245,622 100.0% $265,272 100.0% (245622 * 1.08) COGS $142,461 58.0% $156,510 59.0% (265272 * 0.59) Gross Margin $103,161 42.0% $108,761 41.0% Expenses $49,124 20.0% $52,071 19.6% (49124 * 1.06) EBIT $54,037 22.0% $56,690 21.4% Interest (12%) $9,642 3.9% $9,381 3.5% (78178*0.12) EBT $44,395 18.1% $47,309 17.8% Income Tax (43%) $19,090 7.8% $20,343 7.7% Net Income $25,305 10.3% $26,966 10.2% Larime Corp Projected Balance Sheet 20X1 20X2 $ $ Current Asset $178,106 $192,354 (178106 * 1.08) Fixed Asset $142,128 $147,128 (142128+5000) Total $320,234 $339,482 Current Liabilities $85,700 $92,556 (85700 * 1.08) Debt $78,178 $78,178 Equity $156,356 $168,748 (Asset - External Funds) Total $320,234 $339,482