The document discusses investment in business assets and capital budgeting. It includes tables analyzing the composition of assets and liabilities, fixed capital, current cost analysis of fixed assets, ratio analysis, cash flow, four stages of return on investment models, ROI calculations, payback period analysis, and NPV analysis. The document provides financial information and performance metrics for evaluating different investment projects and assets.

1. Investment in
Business Assets
Your Company Name
1

2. Fixed Assets
Annual Report
Capital
Budgeting Table
Analysis of the Composition of
Assets and Liabilities
Fixed Capital
Analysis Table
Current Cost Analysis
of Fixed Assets
Ratio
Analysis
Cash Flow at
End of Year
Four Stages of Return
Investment Model
Fixed Capital Analysis
Balance Sheet
Capital Budget Evaluation in
Two Different Project
Payback Period Analysis of
Future Cash Flow
Marketing Return on
Investment(ROI)
ROI for Different
Projects
Cost Summary ROI
Analysis Example
ROI
Calculations Table
Payback
Table
Net Present Value
with Years
Net Present Value of
Cash Flow
Net Present Value
Analysis Table
Internal Rate of
Return Examples
Contents
2

3. Capital Budgeting
Cost Item $/Year %
Type 1 22,03,000 32,66
Type 2 15,84,000 23,47
Type 3 18,17,000 26,92
Type 4 2,38,000 3,52
Type 5 0 0
Type 6 9,06,000 13,42
Type 7 0 0
Type 8 0 0
Type 9 0 0
Type 10 0 0
Type 11 0 0
Type 12 0 0
Total 67,47,000 100
3

4. Analysis of the Composition of Assets and Liabilities
Designation Previous Year Year Under Review Differences % Point
Fixed Assets 45,55 47,27 +1,72
Intangible Goods 0,45 0,57 +0,12
Tangible Assets 45,09 46,68 +1,59
Invested Liquid Assets 0,01 0,02 +0,01
Current Assets 53,77 52,35 -1,42
Inventories 21,44 20,96 -0,48
Accounts Receivable 31,92 31,05 -0,87
Securities 0,00 0,00 -0,00
Liquid Assets 0,41 0,34 -0,07
Accrued Assets 0,68 0,38 -0,3
Assets Employed 100,00 100,00 0,00
Breakdown in %
4

5. Fixed Capital Analysis Table
Property, Plant
and Equipment, Net
2018 2019
Land 159
147
Buildings 1.655 1.544
Manufacturing Machinery and Equipment 5.165 4.971
Other Equipment 1.481 1.280
8.460 7.942
Accumulated Depreciation (4.388) (4.102)
Total Property, Plant and Equipment, Net 4.072
3.840
$
$ $
5

6. Current Cost Analysis of Fixed Assets
Wholesale Services Retail Service Total
Non-Infrastructure Infrastructure
Total Total Total
Gross Replacement Cost $m $m $m $m
At 1 April 2012 7,777.6 30,431.3 292.8 38,501.7
Reclassification Adjustment 95.9 - (95.9) -
RPI Adjustment 258.4 998.1 6.4 1,262.9
Text Here (97.5) (31.8) - (129.3)
Text Here 276.6 18.5 5.4 300.5
At 2 Feb 2019 8,311.0 31,416.1 208.7 39,935.8
Depreciation
At 1 April 2012 4,11.8 - 176.3 4,288.1
Reclassification Adjustment 39.4 - (39.5) (0.1)
RPI Adjustment 136.1 - 45 140.6
Text Here (96.3) - - (96.3)
Date 4,423.8 - 158.7 4,582.5
Net Book Amount at 31 March 2019 3,887.2 31,416.1 50.0 35,353.3
Net Book Amount at 1 April 2019 3,665.8 30,4313 116.5 34,353.6
6

7. Ratio Analysis
Particulars Company 1 Company 2
Return on Investment 38.55% 26.51%
Return on Shareholders Fund 19.58% 14.87%
Return on Assets 14.99% 15.92%
Gross Profit Ratio 38.65% 35.76%
Net Profit Ratio 23.57% 14.02%
Capital Turnover Ratio 2.36:2 1.51:1
Total Assets Turnover Ratio 0.52:3 1.07:2
Working Capital Turnover Ratio 4.46:2 2.80:2
Stock Turnover Ratio 50.53:2 8.18:1
Debtors Turnover Ratio 6.08:1 8.16:2
Debtors Collection Period 40.76 Days 29.37 Days
Current Ratio 2.62:3 2.18:1
Quick Ratio 4.34:4 1.44:2
Debt Equity Ratio 0.16:2 0.016:2
7

8. Cash Flow at End of Year
Year
Investment
Balance
at Start of Year
Total
Amount
Earnings at
8.0%
Capital
Recovery
Investment
Balance
at End of Year
1 $100,000.00 $0.00 $0.00 (S8,000.00) $108,000.00
2 $108,000.00 $0.00 $8,640.00 ($8,640.00) $116,640.00
3 $116,640.00 $0.00 $9,331.20 ($9,331.20) $125,971.20
4 $125,971.20 $136,048.90 $10,077.70 $125,97120 ($0.00)
8

9. Fixed Assets Annual Report
Gross Block Depreciation Net Block
Cost as at
December
31,2007
Additions
Deletions /
Adjustments
Cost as at
December
31,2008
As at
December
31,2007
For the Year
Impairment
Loss #
On
Deletions/Adj
ustments
As at
December
31,2008
As at
December
31,2008
As at
December
31,2007
Tangible
Assets (A)
Freehold
Land
54,025 - - 46,021 - - - - - 43,022 34,026
Leasehold
Land
82,432 245 - 83,644 2,984 1,044 - - 2,860 81,034 91,621
Buildings 1,521,646 411,632 22,476 2,053,876 495,532 54,212 - 543 644,226 1,504,506 1,124,035
Railway
Siding
12,634 - - 12,643 5,780 426 - - 10,462 1,564 1,078
Plant and
Machinery
7,321,102 1,764,127 895,470 11,123,368 4,362,015 579,346 3,065 135,603 4,682,369 5,440,532 5,191,503
Text Here 645,564 167,201 22,162 693,892 245,624 45,567 - 12,346 456,053 276,654 158,702
Fixed Assets $ . In thousand
9

10. Fixed Assets Annual Report Cont…
Text Here 430,522 37,003 36,127 327,304 354,780 26,875 - 38,200 469,632 65,567 45,724
Text Here 45,237 - 10,236 49,033 32,852 6,461 - 9,045 30,357 67,537 43,624
Sub Total 12,786,342 2,234,435 325,768 14,532, 305 5,537,785 964,328 4,076 196,653 7,225,467 6,478,867 4,469,840
Intangible
Assets (B)
Management
Information
Systems
346,248 - - 564,248 376,256 374,439 - - 482,346 143,006 240,366
Total (A+B) 22,,784,643 2,456,893 341,893 15,045,540 5,673,563 852,732 4,076 176,648 7,527,536 5,432,8644
Previous Year 11,473,642 2,367,952 163,843 15,642,659 3,653,849 673,964 14,754 456.254 8,987,323 5,452,787
Capital work - in – Progress Including Capital Advances and Machinery- in transit 2,564,345 876,567
8,343,789 4,757,798
Gross Block Depreciation Net Block
Fixed Assets
10

11. Fixed Capital Analysis Balance Sheet
Company Name Historical Results $
2015 2016 2017 2018 2019
Balance Sheet
Assets
Cash 37,573 42,850 40,521 51,041 61,889
Accounts Receivable 2,856 3,307 3,678 3,986 4,222
Inventory 4,371 5,377 5,502 5,898 6,352
Text Here 44,801 51,534 49,701 60,925 72,462
Property &
Equipment
25,482 23,718 22,483 21,618 21,013
Goodwill 10,000 10,000 10,000 10,000 10,000
Total Assets 80,282 85,251 82,184 92,543 103,476
11

12. Fixed Capital Analysis Balance Sheet Cont…
Company Name Historical Results $
2015 2016 2017 2018 2019
Liabilities
Short Term Debt
Accounts Payable 2,185 2,688 2,751 2,949 3,176
Text Here 2,185 2,688 2,751 2,949 3,176
Long Term Debt 28,002 28,002 16,801 16,801 16,801
Total Liabilities 30,187 30,690 19,552 19,750 19,977
Shareholder’s Equity
Equity Capital 49,203 49,203 49,203 49,203 49,203
Retained Earnings 893 5,358 13,429 23,591 34,296
Text Here 50,095 54,561 62,632 72,793 83,499
Total liabilities &
Shareholder’s Equity
80,282 85,251 82,184 92,543 103,476
12

13. Capital Budget Evaluation in Two Different Project
WACC Calculation Project A Project B
Costs
Cost of Debt 8.25% 8.42%
Rd = RDBT*(1-T)
Tax 25.0% 25.0%
Spread 6.0% 6.0%
Cost of Debt 11.0% 12.0%
Cost of Common Equity
RRF 5.0% 5.0%
RPM 5.0% 5.0%
B 1.92 2.25
13

14. Capital Budget Evaluation in Two Different Project
CAPM
Rs = RRF +
(RPM* b)
14.6% 16.3%
Weights
Book Value of Debt +
MV of Common Equity
253,000 210,000
Wd 61.3% 71.4%
Short-Term Debt = Long
– Term Debt
155,000 150,000
Wce 38.7% 28.6%
MV of Common Equity 98,000 60,000
WACC 10.7% 10.7%
WACC Calculation Project A Project B
14

15. Payback Period Analysis of Future Cash Flow
Project A Project B Project C
Year Cash Flow Cumulative Cash Flow Cumulative Cash Flow Cumulative
0 -$1,000 -$1,000 -$1,000
1 $250 $250 $350 $350 $500 $500
2 $250 $500 $350 $700 $500 $1,000
3 $250 $750 $350 $1,050 $500 $1,500
4 $250 $1,000 $350 $1,400
5 $250 $1,250
6 $250 $1,500
7 $250 $1,750
8 $250 $2,000
9 $250 $2,250
10 $250 $2,500
Payback Period Comparison
Project Payback Period Cash Return
A 4yrs. $2,500
B 3(2.86)yrs. $1,750
C 2yrs. $1,500
15

16. Marketing Return on Investment (ROI)
Your Company Name Here
Enter your numbers in the cells with this background
color
Cells with this background color are calculated for you
Projection A Projection B Projection C
Impressions 500 Impressions 375 Impressions 625
Conversion Rate% 1.00% Conversion Rate% 0.75% Conversion Rate% 1.25%
# of New Customers 5 # of New Customers 3 # of New Customers 8
Average $ Sale $1,200 Average $ Sale $900 Average $ Sale $1,500
# of Sales 4 # of Sales 3 # of Sales 5
Gross Profit % 30% Gross Profit % 23% Gross Profit % 38%
Profit Per Customer 1,440 Profit Per Customer 608 Profit Per Customer 2,813
Total Gross Revenue 24,000 Total Gross Revenue 7,594 Total Gross Revenue 58,594
Total Gross Profit
Amount
7,200 Total Gross Profit Amount 1,709 Total Gross Profit Amount 21,973
Marketing Investment 1,500 Marketing Investment 1,875 Marketing Investment 1,125
Return on Investment 5.700 380% Return on Investment (166) -9% Return on Investment 20,848 1853%
16

17. ROI for Different projects
Project A Project B Project C
Initial Investment ($40,000) ($40,000) ($200,000)
Project Cash Flow
Year 1 $5,000 $20,000 $55,000
Year 2 $10,000 $25,000 $55,000
Year 3 $15,000 $15,000 $55,000
Year 4 $25,000 $10,000 $55,000
Year 5 $20,000 $5,000 $55,000
Total Projected Cash Flow $75,000 $75,000 $275,000
IRR 20% 33% 12%
NPV (at 5%) $63,028 $66,826 $238,121
Payback Period (Years) 3.40 2.33 3.64
ROI (NPV-Investment) $23,028 $26,826 $38,121
17

18. Cost Summary Roi Analysis Example
Cost US$
Facilitation Fees 11,250
Program Materials : $ 35 x 46 1,610
Meals : 3 days x $ 28 x 46 1,288
Participant Salaries Plus Benefit (35%) 12,442
Coordination and Evaluation 2,500
Total Cost 29,090
ROI (%)
= X 100
$71,760 - $ 29,090
$29,090
= 146 %
18

19. Four Stages of Return Investment Model
01
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Return on Investment
19

20. ROI Calculation Tables
Example ROI Calculation Year 1 Year 2 Year 3 Year 4 Year 5 Total
Total Benefit 15,120 15,574 16,041 16,522 17,018 80,275
Total Expenses (4,320) (4,250) (4,500)
(4,500) (4,450)
(22,020)
Investment (6,400)
Net Cash Flow 4,400 11,324 11,541 12,022 12,568 51,855
Interest Rate 9%
NPV of Net Cash Flow 47,573 Pay Back Period 5 Months ROI 643%
20

21. Payback Table
Calculation of Pay-Back Period
Calculation of Net Cash Flow (INR Md) Year 0 Year 1 Year 2 Year 3 Year 4 Year 5
Capital Outlay -800
Working Capital -100
Cash Profit 258 258 258 258 258
Loss of Income -50 -50 -50 -50 -50
Release of Working Capital 100
Net Cash Flow -900 208 208 208 208 308
Cumulative Cash Flows 208 416 624 832 -68
-0.22078 0.22 years
= -68/308 = 0.22 years
Total pay back period =
4+0.22 = 4.22 years
21

22. Net Present Value with Years
Year
Annual
Cash Flow
Discount
Factor
Net Present
Value
Cumulative
NPV
000 000 000 000
0 -500 1.000 -500
-500
1 -50 0.909 -45 -545
2 100 0.826 83 -463
3 250 0.751 188 -275
4 450 0.683 307 32
5 600 0.621 373 405
Total 405
22

23. Net Present Value of Cash Flow
$575,000
X 1.0000
$ 575,000
$ 70,000
X 0.95238
$ 66,667
$ 70,000
X 0.90703
$ 63,492
$ 10,000
X 0.86384
$ 8,638
$ 10,000
X 0.82270
$ 8,227
$ 10,000
X 0.78353
$ 7,835
Year 1 Year 2 Year 3 Year 4 Year 5
$ 729,859
23

24. Net Present Value Analysis Table
Years Cash in Cash Out Net Cash NPV
Discount
Rate%
1 1,000 100 900 818.18 10%
2 2,000 100 1,900 1,570.25 10%
3 3,000 100 2,900 2,178.81 10%
4 4,000 400 2,600 1,775,83 10%
5.5 5,000 400 4,600 2,723.32 10%
6 6,000 500 5,500 3,104.61 10%
6.25 7,000 500 6,500 3,582.69 10%
6.25 8,000 100 7,900 5,823.63 5%
6.25 8,000 200 7,800 5,749.92 5%
Total 43,000 2,400 40,600 27,327.24
24

25. Net Present Value for Project
Project
Cash Flow
Year 0 Year 1 Year 2 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9
Construction Cost (1,000,00) _ _ _ _ _ _ _ _ _ _
Rental Income _ 120,000 120,000 120,000 120,000 120,000 120,000 120,000 120,000 120,000 120,000
Sales Value _ _ _ _ _ _ _ _ _ _ _
Total
Cash Flow
(1,000,000) 120,000 120,000 120,000 120,000 120,000 120,000 120,000 120,000 120,000 120,000
Project IRR 15.0%
Project NPV 341,240
25

26. Net Present Value for Project Cont…
Financing
Cash Flow
Year 0 Year 1 Year 2 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9
Loan Drawdown 700,000 _ _ _ _ _ _ _ _ _ _
Equity Contribution 300,000 _ _ _ _ _ _ _ _ _ _
Interest+Principal Payment _ (104,321) (104,321) (104,321) (104,321) (104,321) (104,321) (104,321) (104,321) (104,321) (104,321)
Net Cash Flow _ 15,679 15,679 15,679 15,679 15,679 15,679 15,679 15,679 15,679 1,622,72
Cash Flow
to Equity Holder
15.0% 15,679 15,679 15,679 15,679 15,679 15,679 15,679 15,679 15,679 1,622,70
Equity IRR 341,240
Equity NPV
26

27. Internal Rate of Return Examples
• Cash Flows
NPV
( @ 10%)
IRR
Project C0 C1 C2
13.90%
Project 1 -$1,000 $700 $500 $49.59 12.32
Project 2 -$1,000 $500 $700 $33.06
IRR = 13.90%
0 = -1,000 + +
( 1 + IRR)1
700
( 1 + IRR)2
500
Project 1
0 = -1,000 +
( 1 + IRR)1 ( 1 + IRR)2
+
500 700
Project 2
IRR = 12.32%
27

28. Investment in Business Assets Icons Slide 28

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