Bng thng s

Nm
Thng tin u t
Chi u t TSC (triu ng)
Tui th TSC
S nm xy dng
Thng tin sn xut
Sn lng/nm
Cng sut nm
Gi (triu ng/sp)
Khon phi thu/Doanh thu
Chi ph hot ng (triu ng)
Chi ph qun l bn hng/nm (triu ng)
Khon phi tr/Chi ph hot ng
Cn i tin mt/Chi ph hot ng
Tn kho/sn lng SX

1480
5
2

10,000
0.25
10%
100
15%
20%
10%

Thng tin ti tr
N vay/nm (triu ng)
S nm tr n (nm)
Li vay Rd
Chi ph vn CSH Re

500
3
8%
12%

Thng tin khc

Thu TNDN
Lm pht
Nm i vo hot ng

20%
0%
2

Lch tr n (triu ng)

Nm
D n u k
Gii ngn
N gc & li tr u mi nm
Li vay
N gc
D n cui k

0
0
500
0
0
0
500

Bng khu hao

Khu hao TSC
Khu hao tch lu
Thanh l TSC
Lch khu hao hp nht
Ti sn c nh rng u k

Khu hao hng nm

Khu hao ly tch
u t mi
Ti sn c nh rng cui k
Doanh thu
Nm
Tn kho u k (Sn phm)
Sn lng sn xut (Sn phm)
Tn kho cui k (Sn phm)
Sn lng bn ra (Sn phm)

0
0
1480
1480

Doanh thu (triu ng)

Khon phi thu (AR)
Thay i AR (u k - cui k)
Chi ph (triu ng)
Nm
Chi ph hot ng
CP bn hng qun l
Chi ph trc tip

Khon phi tr (AP)

Thay i AP (u k - cui k)
Cn i tin mt (CB)
Thay i CB (cui k - u k)
Chi ph n v
Tng chi ph trc tip v khu hao
Chi ph trc tip v khu hao n v, triu VND/Sp

0
0

Gi vn hng bn (FIFO)
Nm
Tn kho u k, tn
Chi ph trc tip v khu hao n v nm trc
Tng chi ph trc tip & khu hao ca tn kho bn ra
Sn lng bn ra trong nm
Sn lng bn ra c sn xut trong nm
Chi ph trc tip v khu hao n v nm nay
Tng chi ph trc tip v khu hao ca SL bn ra c SX trong nm
Tng gi vn hng bn ra trong nm

Bo co thu nhp (triu ng)

Nm
Doanh thu
Tng chi ph
Gi vn hng bn (CP trc tip + Khu hao)
CP bn hng qun l
Thu nhp trc thu & li vay
Li vay
Thu nhp trc thu (EBT)
Thu TNDN
Li nhun rng

0
0
0
0
0
0
0
0
0

Bo co ngn lu d n
Nm
Ngn lu vo
Doanh thu
Thay i AR
Thanh l ti sn
Tng ngn lu vo
Ngn lu ra
CP hot ng
Thay i AP
Thay i CB
Thu thu nhp doanh nghip
Chi ph u t
Tng ngn lu ra
Ngn lu rng ca d n
NPV DA
IRR DA

0
0

0
0

1480
1480
-1480
792.53
19%

Vn ch s hu, E
N vay, D
Average
T l D/E
T l D/V bnh qun
T l E/V bnh qun

60%
37.7%
62.3%

Chi ph vn DA WACC

9.89%

Bo co ngn lu ch s hu
Ngn lu rng DA
Ngn lu rng ch n
Ngn lu rng CSH
NPV CSH
IRR CSH

-1480
-500
-980
687.30
25%

Thi gian hon vn DA

Ngn lu rng DA
Ngn lu rng tch lu DA
S nm hon vn DA

-1480
-1480
3.855

60%

80%

100%

100%

650

750

920

920

2
1000

3
1000

4
691.97

5
359.29

0
80
0
1000

$388.03
80
$308.03
691.97

$388.03
55.36
$332.68
359.29

$388.03
28.74
$359.29
0

500
500

500
1000

500
1500

500
2000
500

2500

2000

1500

1000

1020
nm
nm

sn phm

1
500
500
0
40
0
1000

1480

0
0
1020
2500

500
500
0
2000

500
1000
0
1500

500
1500
0
1000

500
2000
0
500

2
0
6,000
600
5400

3
600
8000
800
7800

4
800
10000
1000
9800

5
1000
10000
1000
10000

1350

1950

2450

2500

135
-135

195
-60

245
-50

250
-5

2
650
100
550

3
750
100
650

4
920
100
820

5
920
100
820

97.5
-97.5
130
130

112.5
-15
150
20

138
-25.5
184
34

138
0
184
0

0
0

1050
0.18

1150
0.14

1320
0.13

1320
0.13

1
0

2
0

3
600
0.18
105

4
800
0.14
115

5
1000
0.13
132

5400
5400
0.18
945

7800
7200
0.14
1,035

9800
9000
0.13
1,188

10000
9000
0.13
1,188

945

1,140

1,303

1,320

1
0

2
1350

3
1950

4
2450

5
2500

0
0
0
40
-40
0
-40

945
100
305
80
225
45
180

1140
100
710
80
630
126
504

1303
100
1047
55.36
991.6
198.3
793.3

1320
100
1080
28.74
1051.3
210.3
841.0

1350
-135

1950
-60

2450
-50

1215

1890

2400

2500
-5
500
2995

650
-97.5
130
45

750
-15
20
126

920
-25.5
34
198.3

920
0
0
210.3

727.5
487.5

881
1009

1126.8
1273.2

1130.3
1864.7

1000
1000

808.0
692.0

640.7
359.3

500
0

1.00

0.86

0.56

0.00

1020
1020
-1020

-1020
-460
-560

487.5
80
407.5

1009 1273.1714638 1864.7486447

388.03
388.03
388.03
620.97
885.14
1476.72

-1020
-2500

487.5
-2012.5

1009 1273.1714638 1864.7486447

-1003.5
269.7
2134.4

D n cui k = D n u k + Gii ngn - N gc

Li vay = Li sut*D n u k
D n u k ny = D n cui k trc
N gc v li vay tr u, dng hm PMT trong excel

Thanh l cui nm 5 = Nguyn gi - Khu hao tch lu

Sn lng sn xut v sn lng bn ra s chch lch nhau do tn

Sn lng bn ra = Tn kho u k + Sn lng SX - Tn kho cui
Gi nh:
TSC rng cui k = TSC rng u k + u t mi - Khu hao
- Nm 5, DA khng cn tn kho cui k, DA bn ra ht sn phm t
trong k
nm ngoi v sn lng sn xut trong nm
TSC u k ny = TSC rng cui k trc

Sn lng sn xut v sn lng bn ra s chch lch nhau do tn

Sn lng bn ra = Tn kho u k + Sn lng SX - Tn kho cui
Gi nh:
TSC rng cui k = TSC rng u k + u t mi - Khu hao
- Nm 5, DA khng cn tn kho cui k, DA bn ra ht sn phm t
trong k
nm ngoi v sn lng sn xut trong nm
TSC u k ny = TSC rng cui k trc

Sn lng sn xut v sn lng bn ra s chch lch nhau do tn kho

Sn lng bn ra = Tn kho u k + Sn lng SX - Tn kho cui k
Gi nh:
- Nm 5, DA khng cn tn kho cui k, DA bn ra ht sn phm tn kho
nm ngoi v sn lng sn xut trong nm

Do khng c thng tin, tnh WACC da vo gi tr s sch

Vn CSH (E) = TSC rng cui k (V) - D n cui k (D)
E/V = 1/(1+D/E)
D/V = 1/(1+1/(D/E))

g bn ra s chch lch nhau do tn kho

k + Sn lng SX - Tn kho cui k

hu hao
cui k, DA bn ra ht sn phm tn kho
t trong nm

g bn ra s chch lch nhau do tn kho

k + Sn lng SX - Tn kho cui k

hu hao
cui k, DA bn ra ht sn phm tn kho
t trong nm

do tn kho
o cui k

m tn kho