diff --git a/mba/ch50.org b/mba/ch50.org index 924c423..a334bad 100644 --- a/mba/ch50.org +++ b/mba/ch50.org @@ -95,6 +95,19 @@ Calculate YOY for *Revenue*: | 2019 | ₪999,600,000.00 | \((999,600,000 - 661,500,000) / 661,500,000 \times 100 = 51\%\) | | 2020 | ₪1,399,440,000.00 | \((1,399,440,000 - 999,600,000) / 999,600,000 \times 100 = 40\%\) | + +*** Updated Financial Table +| Year | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | +|-----------------------------------+------------+-------------+--------------+--------------+--------------+----------------| +| Revenue | ₪2,000,000 | ₪20,000,000 | ₪350,000,000 | ₪661,500,000 | ₪999,600,000 | ₪1,399,440,000 | +| COGS (Cost of Goods Sold) | ₪1,800,000 | ₪16,000,000 | ₪175,000,000 | ₪264,600,000 | ₪299,880,000 | ₪279,888,000 | +| Gross Profit | ₪200,000 | ₪4,000,000 | ₪175,000,000 | ₪396,900,000 | ₪699,720,000 | ₪1,119,552,000 | +| Gross Margin % | 10% | 20% | 50% | 60% | 70% | 80% | +| YOY | 0 | 900% | 1650% | 89% | 51% | 40% | +|-----------------------------------+------------+-------------+--------------+--------------+--------------+----------------| +| *Gross Profit = Revenue - COGS* | | | | | | | +| *GM pct = Gross Profit / Revenue* | | | | | | | + *** Uses of YOY 1. *Revenue Growth*: Are sales increasing year over year? 2. *Expense Management*: Are costs growing faster than revenue? @@ -102,11 +115,16 @@ Calculate YOY for *Revenue*: 4. *Operational Insights*: Are marketing or R&D expenses increasing efficiently year over year? ** taxes and interest -| | 2015 | 2016 | 2017 | -|-----------+------+------+---------------| -| Interest | | | ₪85,000.00 | -| Tax | | | ₪4,250,000.00 | -| % of EBIT | | | 24.29% | +| | 2015 | 2016 | 2017 | +|-------------------------------+------------+--------------+---------------| +| Revenue | ₪2,000,000 | ₪20,000,000 | ₪350,000,000 | +| COGS (Cost of Goods Sold) | ₪1,800,000 | ₪16,000,000 | ₪175,000,000 | +| Gross Profit (Revenue - COGS) | ₪200,000 | ₪4,000,000 | ₪175,000,000 | +| Total Operating Expenses | ₪5,000,000 | ₪28,000,000 | ₪157,500,000 | +| EBIT (Gross Profit - TOE) | -₪4,800,00 | -₪24,000,000 | *₪17,500,000* | +| Interest | | | ₪85,000.00 | +| Tax | | | ₪4,250,000.00 | +| % of EBIT | | | 24.29% | *** % of EBIT formula \[