This lecture will help you build a realistic financial plan for your startup. It‘s important to have a detailed plan that identifies how you spend money and how you make money. To do this, you need to be familiar with the basic tools of financial planning, including income statements, cash-flow forecasts, expense statements and balance sheets. We use case studies to examine the financial plans of both successful and failed companies, focusing on their ability to forecast realistic scenarios for business growth and cash flow.
As a small business owner, you have to figure out a lot of things you’ve never done before. Creating a good business budget is the most important component.
There is more to managing the financial health of your emerging start-up than raising money and selling out. The day-to-day financials matter, as they impact every other area of your business. Diagnosing your “full” costs, including those to acquire and serve customers, understanding different elements of cost. How your business model impacts your financial model and impacts value creation. It helps to institute the right procedures that will help keep things in check, and give you the visibility into key metrics so you can effectively monitor your progress.How do you read the numbers, the small data, not just the big data? How does value get created and what is valuation? Lack of knowledge may lead you to venture failure. The presentation at the IIMB/NSRCEL session for entrepreneurs and wanna be entrepreneurs is attached here touching on some of these aspects and more... Happy Reading
As a small business owner, you have to figure out a lot of things you’ve never done before. Creating a good business budget is the most important component.
There is more to managing the financial health of your emerging start-up than raising money and selling out. The day-to-day financials matter, as they impact every other area of your business. Diagnosing your “full” costs, including those to acquire and serve customers, understanding different elements of cost. How your business model impacts your financial model and impacts value creation. It helps to institute the right procedures that will help keep things in check, and give you the visibility into key metrics so you can effectively monitor your progress.How do you read the numbers, the small data, not just the big data? How does value get created and what is valuation? Lack of knowledge may lead you to venture failure. The presentation at the IIMB/NSRCEL session for entrepreneurs and wanna be entrepreneurs is attached here touching on some of these aspects and more... Happy Reading
Finance for non finance managers module 1 financial accounting basicsShahid Hussain Raja
Welcome to this one day intensive course on finance for non finance managers/professionals
Besides learning essential concepts, we will discuss the difference among financial accounting, management accounting and financial management
In Module 1, we will discuss the basics of financial accouning such as financial transactions, jargon used, conventions etc
Also the various ways of presenting these accounts-basic information about the three financial statements
This revision presentation highlights the key sources of finance potentially available to a new business and outlines the key issues when choosing the source and mix of finance.
Part One of Entrepreneurship Lecture Notes on Students Enterprise Club at www.studentsenterpriseclub.com.
This is a Study guide for intending Entrepreneurs.
An introduction to the three main financial statements using a tree analogy. If you like this, just imagine what I can do in person at your next event. Go to www.geniwhitehouse.com or www.evenanerd.com for more information and my list of topics, expertise, and nerdy obsessions.
My next deck is going to include basset hounds (see my post from 2023). That is a promise.
This presentation provides an understanding of what financial modelling is and how it is used. Moreover it covers the basic approach for creating financial models and utilising them as needed.
Finance for non finance managers module 1 financial accounting basicsShahid Hussain Raja
Welcome to this one day intensive course on finance for non finance managers/professionals
Besides learning essential concepts, we will discuss the difference among financial accounting, management accounting and financial management
In Module 1, we will discuss the basics of financial accouning such as financial transactions, jargon used, conventions etc
Also the various ways of presenting these accounts-basic information about the three financial statements
This revision presentation highlights the key sources of finance potentially available to a new business and outlines the key issues when choosing the source and mix of finance.
Part One of Entrepreneurship Lecture Notes on Students Enterprise Club at www.studentsenterpriseclub.com.
This is a Study guide for intending Entrepreneurs.
An introduction to the three main financial statements using a tree analogy. If you like this, just imagine what I can do in person at your next event. Go to www.geniwhitehouse.com or www.evenanerd.com for more information and my list of topics, expertise, and nerdy obsessions.
My next deck is going to include basset hounds (see my post from 2023). That is a promise.
This presentation provides an understanding of what financial modelling is and how it is used. Moreover it covers the basic approach for creating financial models and utilising them as needed.
Financial Planning for the startup CEO - Entrepreneurship 101 (2013/2014)MaRS Discovery District
This lecture will help you build a realistic financial plan for your start-up. It‘s important to have a detailed plan that identifies how you spend money and how you make money. To do this, you need to be familiar with the basic tools of financial planning, including income statements, cash-flow forecasts, expense statements and balance sheets. We use case studies to examine the financial plans of both successful and failed companies, focusing on their ability to forecast realistic scenarios for business growth and cash flow.
The Finance Perspective: The Business Model for the Subscription EconomyZuora, Inc.
Learn best practices for subscription financial management, with a focus on the ‘Three Metrics That Matter’, the new income statement for the Subscription Economy and how to apply it to your business. Learn best practices for subscription financial management, with a focus on the ‘Three Metrics That Matter’, the new income statement for the Subscription Economy and how to apply it to your business.
This complete presentation has PPT slides on wide range of topics highlighting the core areas of your business needs. It has professionally designed templates with relevant visuals and subject driven content. This presentation deck has total of fourty five slides. Get access to the customizable templates. Our designers have created editable templates for your convenience. You can edit the colour, text and font size as per your need. You can add or delete the content if required. You are just a click to away to have this ready-made presentation. Click the download button now. https://bit.ly/3goZGY8
TechStars presentation - Financial presentations for investorsDavid Fogel
Presentation on August 7 2015 at TechStars Boston - Topic: Financial presentations to investors. Presented by David Fogel, Member of TiE Angels, Mass Medical Angels. Instructor at WPI.
IntroductionThe Big Calculating Tool ™ for your annual reportCalcu.docxvrickens
IntroductionThe Big Calculating Tool ™ for your annual reportCalculating financial ratios is an important part of analyzing an annual report for a public company. Using this calculating tool can help you make the task much easier.Analyzing trends is a vital aspect of interpreting the financial data in an annual report. Not only will the Big Calculating Tool crunch the numbers for you, it will also display the data with line and bar charts. You will quickly be able to see and identify the important financial trends.The financial data is arranged from left to right with the most recent financial data appearing in the leftmost column. This is consistent with how financial data is reported on the financial statements of your annual report. Trend information and charts are arranged with the most recent data appearing in the rightmost column. This is consistent with the manner in which trend data and historical charts are generally displayed.You won't waste time crunching numbers. You’ll have more time to get under the hood of your annual report and understand what is happening in your company.You'll find an individual worksheet for each calculation along with a worksheet for the balance sheet, statement of operations and statement of cash flows.Clicking on the hyperlinks in the Table of Calculations will take you right to the financial data, trend information and trend charts.Copyright DA Bittar and Associates 2012, 2013
InstructionsHow to Use the Big Calculating ToolFollow these instructions and the Big Calculating Tool will crunch all of the numbers for you.1) Enter your setup data in the yellow fields.Enter your Company's official name here:XYZ Company Inc.Current YearPrevious YearNext Previous YearEnter the fiscal years for the SEC Forms 10K here:201420132011201420132011Enter the price per share of common stock here:$58.000$58.000$58.0002) How to enter your Company's financial data into The Big CalculatorBalance SheetSubstitute the values in the spreadsheet for the values from your Company's Balance Sheet. You may also change the account descriptions to match those used by your Company.Statement of OperationsSubstitute the values in the spreadsheet for the values from your Company's Statement of Operations. You may also change the account descriptions to match those used by your Company.Statement of Cash FlowsSubstitute the values in the spreadsheet for the values from your Company's Statement of Cash Flows. You may also change the account descriptions to match those used by your Company.
Table of CalculationsTable of Calculations(Click on the 'Go Arrow' Buttons below to view the calculations)Question 4.7 – First look at the company’s strengthQuestion 4.10 - Debt to equity and the competitionQuestion 4.15 - The big questions. Are they makin' money? Are they lookin' good?Question 4.17 - How strong is your company's cash position?Question 4.18 - How well can your company pay its bills?Question 4.19 - How leveraged is your comp ...
Business Analysis PowerPoint Presentation SlidesSlideTeam
Identify new business opportunities with the aid of our content ready Business Analysis PowerPoint Presentation Slides. Take the assistance of the professionally designed enterprise analysis PPT slideshow to illustrate problems faced by manufacturing companies such as inflexible manufacturing processes, inventory turnover ratio, etc. Demonstrate monthly milestones achieved by your company using this visually appealing requirement analysis PPT slides. The strategic business planning PowerPoint complete deck contains forty-three ready to use templates that help you to display the company’s market share in both domestic and global markets with its competitors. Utilize the company’s performance assessment PPT slides to showcase revenue split by quarter, geography, product, and segment. Talk about current methods to maintain product quality and advanced methods to improve it. You can also use the enterprise planning and assessment PowerPoint templates to represent the current performance status of your company. Thus, download our topic-specific business planning PowerPoint presentation to create a dashboard for measuring business performance. Our Business Analysis PowerPoint Presentation Slides ensure a full circle. You will get to experience completeness. https://bit.ly/2W37HKe
Adequate training will increase company revenue growth by $4 million annually. The benefits of training outweigh the costs. The company must focus on customer satisfaction and fulfilling our customer’s needs. This will result in exponential growth including attracting new customers with our ability to offer financial services that our competition cannot provide, and provide financial statements that fit the exact needs of each client.
Similar to Financial Planning/Budgeting - Entrepreneurship 101 (20)
Learn how to grab investors’ attention with great stories. In this session, we discuss how to build and deliver an effective pitch to help you find financing for your venture or to sell your product to customers. We cover the essentials of a strong pitch deck and identify the elements of good communication that successful startups use.
Key topics covered: Pitch deck, storytelling, presenting
Learn how to grab investors’ attention with great stories. In this session, we discuss how to build and deliver an effective pitch to help you find financing for your venture or to sell your product to customers. We cover the essentials of a strong pitch deck and identify the elements of good communication that successful startups use.
Key topics covered: Pitch deck, storytelling, presenting
As an entrepreneur, you need to develop a long-term financing strategy for your business. This session helps you determine what financing approach is right for you.
Key topics covered: bootstrapping, angel investment
As an entrepreneur, you need to develop a long-term financing strategy for your business. This session helps you determine what financing approach is right for you.
Key topics covered: bootstrapping, angel investment
As a startup owner, you can’t afford to be a bad leader. This lecture addresses the fundamentals of steering your company through the four stages of the business cycle until it is self-sustaining. Learn how to inspire others, set clear goals (and stay focused), communicate clearly with your team, and execute your role effectively.
A successful startup requires the best possible talent. Great people are out there, but how do you find them? And how do you make them want to work for you? This session focuses on identifying the positions necessary for your startup to scale, attracting the best talent using limited resources, and making sure you have a plan in place to find the right people for the job.
A successful startup requires the best possible talent. Great people are out there, but how do you find them? And how do you make them want to work for you? This session focuses on identifying the positions necessary for your startup to scale, attracting the best talent using limited resources, and making sure you have a plan in place to find the right people for the job.
A successful startup requires the best possible talent. Great people are out there, but how do you find them? And how do you make them want to work for you? This session focuses on identifying the positions necessary for your startup to scale, attracting the best talent using limited resources, and making sure you have a plan in place to find the right people for the job.
Learn how to build your financial plan from the bottom up. Learn the basics about startup finances, including knowing how to forecast revenue and growth, understanding different types of financial models, and identifying what metrics and milestones you should track.
https://www.marsdd.com/entrepreneurship-101/
Learn how to build your financial plan from the bottom up. Learn the basics about startup finances, including knowing how to forecast revenue and growth, understanding different types of financial models, and identifying what metrics and milestones you should track.
https://www.marsdd.com/entrepreneurship-101/
Learn how to build your financial plan from the bottom up. Learn the basics about startup finances, including knowing how to forecast revenue and growth, understanding different types of financial models, and identifying what metrics and milestones you should track.
https://www.marsdd.com/entrepreneurship-101/
The number one cause of startup death is premature scaling. In this session, we talk about the importance of customer validation and timing in your go-to-market strategy. The most effective growth strategy for your startup will depend on the market in which you operate and the stage of your business, and knowing which lever for growth you can pull. We’ll cover all this and more in Scaling Your Startup.
Key topics: Growth strategy, calculating risk, accessing new markets
The number one cause of startup death is premature scaling. In this session, we talk about the importance of customer validation and timing in your go-to-market strategy. The most effective growth strategy for your startup will depend on the market in which you operate and the stage of your business, and knowing which lever for growth you can pull. We’ll cover all this and more in Scaling Your Startup.
Key topics: Growth strategy, calculating risk, accessing new markets
The number one cause of startup death is premature scaling. In this session, we talk about the importance of customer validation and timing in your go-to-market strategy. The most effective growth strategy for your startup will depend on the market in which you operate and the stage of your business, and knowing which lever for growth you can pull. We’ll cover all this and more in Scaling Your Startup.
Key topics: Growth strategy, calculating risk, accessing new markets
It’s one thing to sell to customers—it’s another to negotiate with business partners, corporate lawyers and investors. In this Entrepreneurship 101 lecture, we discuss the art of the sale in depth and give tips and tricks on how you can succeed when negotiating with various stakeholders.
Key topics covered: Partnerships, corporate agreements and negotiating.
It’s one thing to sell to customers—it’s another to negotiate with business partners, corporate lawyers and investors. In this Entrepreneurship 101 lecture, we discuss the art of the sale in depth and give tips and tricks on how you can succeed when negotiating with various stakeholders.
Key topics covered: Partnerships, corporate agreements and negotiating.
It’s one thing to sell to customers—it’s another to negotiate with business partners, corporate lawyers and investors. In this Entrepreneurship 101 lecture, we discuss the art of the sale in depth and give tips and tricks on how you can succeed when negotiating with various stakeholders.
Key topics covered: Partnerships, corporate agreements and negotiating.
How are you going to sell your product? In this session, we explore sales and the principles of selling value to your customers. We discuss how your sales funnel fits into your overall marketing mix.
Get tips on:
Making sales calls
Closing a sale
Following up with potential customers
We’ll also talk about developing relationships as part of the sales process, using both social and offline examples.
Key topics: Sales funnel, the sales call and social selling.
The Art & Science of Sales: Tips, Tricks & Tools - Entrepreneurship 101MaRS Discovery District
How are you going to sell your product? In this session, we explore sales and the principles of selling value to your customers. We discuss how your sales funnel fits into your overall marketing mix.
Get tips on:
Making sales calls
Closing a sale
Following up with potential customers
We’ll also talk about developing relationships as part of the sales process, using both social and offline examples.
Key topics: Sales funnel, the sales call and social selling.
How are you going to sell your product? In this session, we explore sales and the principles of selling value to your customers. We discuss how your sales funnel fits into your overall marketing mix.
Get tips on:
Making sales calls
Closing a sale
Following up with potential customers
We’ll also talk about developing relationships as part of the sales process, using both social and offline examples.
Key topics: Sales funnel, the sales call and social selling.
B2B payments are rapidly changing. Find out the 5 key questions you need to be asking yourself to be sure you are mastering B2B payments today. Learn more at www.BlueSnap.com.
[Note: This is a partial preview. To download this presentation, visit:
https://www.oeconsulting.com.sg/training-presentations]
Sustainability has become an increasingly critical topic as the world recognizes the need to protect our planet and its resources for future generations. Sustainability means meeting our current needs without compromising the ability of future generations to meet theirs. It involves long-term planning and consideration of the consequences of our actions. The goal is to create strategies that ensure the long-term viability of People, Planet, and Profit.
Leading companies such as Nike, Toyota, and Siemens are prioritizing sustainable innovation in their business models, setting an example for others to follow. In this Sustainability training presentation, you will learn key concepts, principles, and practices of sustainability applicable across industries. This training aims to create awareness and educate employees, senior executives, consultants, and other key stakeholders, including investors, policymakers, and supply chain partners, on the importance and implementation of sustainability.
LEARNING OBJECTIVES
1. Develop a comprehensive understanding of the fundamental principles and concepts that form the foundation of sustainability within corporate environments.
2. Explore the sustainability implementation model, focusing on effective measures and reporting strategies to track and communicate sustainability efforts.
3. Identify and define best practices and critical success factors essential for achieving sustainability goals within organizations.
CONTENTS
1. Introduction and Key Concepts of Sustainability
2. Principles and Practices of Sustainability
3. Measures and Reporting in Sustainability
4. Sustainability Implementation & Best Practices
To download the complete presentation, visit: https://www.oeconsulting.com.sg/training-presentations
Event Report - SAP Sapphire 2024 Orlando - lots of innovation and old challengesHolger Mueller
Holger Mueller of Constellation Research shares his key takeaways from SAP's Sapphire confernece, held in Orlando, June 3rd till 5th 2024, in the Orange Convention Center.
"𝑩𝑬𝑮𝑼𝑵 𝑾𝑰𝑻𝑯 𝑻𝑱 𝑰𝑺 𝑯𝑨𝑳𝑭 𝑫𝑶𝑵𝑬"
𝐓𝐉 𝐂𝐨𝐦𝐬 (𝐓𝐉 𝐂𝐨𝐦𝐦𝐮𝐧𝐢𝐜𝐚𝐭𝐢𝐨𝐧𝐬) is a professional event agency that includes experts in the event-organizing market in Vietnam, Korea, and ASEAN countries. We provide unlimited types of events from Music concerts, Fan meetings, and Culture festivals to Corporate events, Internal company events, Golf tournaments, MICE events, and Exhibitions.
𝐓𝐉 𝐂𝐨𝐦𝐬 provides unlimited package services including such as Event organizing, Event planning, Event production, Manpower, PR marketing, Design 2D/3D, VIP protocols, Interpreter agency, etc.
Sports events - Golf competitions/billiards competitions/company sports events: dynamic and challenging
⭐ 𝐅𝐞𝐚𝐭𝐮𝐫𝐞𝐝 𝐩𝐫𝐨𝐣𝐞𝐜𝐭𝐬:
➢ 2024 BAEKHYUN [Lonsdaleite] IN HO CHI MINH
➢ SUPER JUNIOR-L.S.S. THE SHOW : Th3ee Guys in HO CHI MINH
➢FreenBecky 1st Fan Meeting in Vietnam
➢CHILDREN ART EXHIBITION 2024: BEYOND BARRIERS
➢ WOW K-Music Festival 2023
➢ Winner [CROSS] Tour in HCM
➢ Super Show 9 in HCM with Super Junior
➢ HCMC - Gyeongsangbuk-do Culture and Tourism Festival
➢ Korean Vietnam Partnership - Fair with LG
➢ Korean President visits Samsung Electronics R&D Center
➢ Vietnam Food Expo with Lotte Wellfood
"𝐄𝐯𝐞𝐫𝐲 𝐞𝐯𝐞𝐧𝐭 𝐢𝐬 𝐚 𝐬𝐭𝐨𝐫𝐲, 𝐚 𝐬𝐩𝐞𝐜𝐢𝐚𝐥 𝐣𝐨𝐮𝐫𝐧𝐞𝐲. 𝐖𝐞 𝐚𝐥𝐰𝐚𝐲𝐬 𝐛𝐞𝐥𝐢𝐞𝐯𝐞 𝐭𝐡𝐚𝐭 𝐬𝐡𝐨𝐫𝐭𝐥𝐲 𝐲𝐨𝐮 𝐰𝐢𝐥𝐥 𝐛𝐞 𝐚 𝐩𝐚𝐫𝐭 𝐨𝐟 𝐨𝐮𝐫 𝐬𝐭𝐨𝐫𝐢𝐞𝐬."
Enterprise Excellence is Inclusive Excellence.pdfKaiNexus
Enterprise excellence and inclusive excellence are closely linked, and real-world challenges have shown that both are essential to the success of any organization. To achieve enterprise excellence, organizations must focus on improving their operations and processes while creating an inclusive environment that engages everyone. In this interactive session, the facilitator will highlight commonly established business practices and how they limit our ability to engage everyone every day. More importantly, though, participants will likely gain increased awareness of what we can do differently to maximize enterprise excellence through deliberate inclusion.
What is Enterprise Excellence?
Enterprise Excellence is a holistic approach that's aimed at achieving world-class performance across all aspects of the organization.
What might I learn?
A way to engage all in creating Inclusive Excellence. Lessons from the US military and their parallels to the story of Harry Potter. How belt systems and CI teams can destroy inclusive practices. How leadership language invites people to the party. There are three things leaders can do to engage everyone every day: maximizing psychological safety to create environments where folks learn, contribute, and challenge the status quo.
Who might benefit? Anyone and everyone leading folks from the shop floor to top floor.
Dr. William Harvey is a seasoned Operations Leader with extensive experience in chemical processing, manufacturing, and operations management. At Michelman, he currently oversees multiple sites, leading teams in strategic planning and coaching/practicing continuous improvement. William is set to start his eighth year of teaching at the University of Cincinnati where he teaches marketing, finance, and management. William holds various certifications in change management, quality, leadership, operational excellence, team building, and DiSC, among others.
Company Valuation webinar series - Tuesday, 4 June 2024FelixPerez547899
This session provided an update as to the latest valuation data in the UK and then delved into a discussion on the upcoming election and the impacts on valuation. We finished, as always with a Q&A
Premium MEAN Stack Development Solutions for Modern BusinessesSynapseIndia
Stay ahead of the curve with our premium MEAN Stack Development Solutions. Our expert developers utilize MongoDB, Express.js, AngularJS, and Node.js to create modern and responsive web applications. Trust us for cutting-edge solutions that drive your business growth and success.
Know more: https://www.synapseindia.com/technology/mean-stack-development-company.html
In the Adani-Hindenburg case, what is SEBI investigating.pptxAdani case
Adani SEBI investigation revealed that the latter had sought information from five foreign jurisdictions concerning the holdings of the firm’s foreign portfolio investors (FPIs) in relation to the alleged violations of the MPS Regulations. Nevertheless, the economic interest of the twelve FPIs based in tax haven jurisdictions still needs to be determined. The Adani Group firms classed these FPIs as public shareholders. According to Hindenburg, FPIs were used to get around regulatory standards.
Building Your Employer Brand with Social MediaLuanWise
Presented at The Global HR Summit, 6th June 2024
In this keynote, Luan Wise will provide invaluable insights to elevate your employer brand on social media platforms including LinkedIn, Facebook, Instagram, X (formerly Twitter) and TikTok. You'll learn how compelling content can authentically showcase your company culture, values, and employee experiences to support your talent acquisition and retention objectives. Additionally, you'll understand the power of employee advocacy to amplify reach and engagement – helping to position your organization as an employer of choice in today's competitive talent landscape.
Discover the innovative and creative projects that highlight my journey throu...dylandmeas
Discover the innovative and creative projects that highlight my journey through Full Sail University. Below, you’ll find a collection of my work showcasing my skills and expertise in digital marketing, event planning, and media production.
5. Memory at Work
Pg 5!
Why
money
ma*ers
in
a
startup
Have
to
pay
the
bills
Sign
of
a
sustainable
business
model
Desirable
outcome!!
6. Memory at Work
¨ Income Statement!
¨ Cash Flow Forecast!
¨ Balance Sheet!
Pg 6!
7. Memory at Work
¨ Financial performance over a period of time!
¨ Usually for a year, quarter or month!
Pg 7!
8. Memory at Work
Pg 8!
Amazon.com!
Income Statement!
For the year ended Dec 31, 2014!
millions of USD!
Revenue! $ 88,988!
Cost of sales! 62,752 !
Gross margin! 26,236!
Operating expenses!
Selling, general & admin.! 16,650 !
Technology & Content! 4,529!
Depreciation & Amortization! 4,746!
Total operating expenses! 25,925!
Income from operations! 311 !
Interest & Other income and expenses! (385)!
Taxes! 167 !
Net income! (241) !
Source: Company filings.!
Simplified for teaching purposes; not all lines match actual results!
9. Memory at Work
Pg 8!
Revenue!
!
Money brought into a
company by its business
activities!
Revenue Forecasting!
!
Top-down!
vs!
Bottom-up!
Amazon.com!
Income Statement!
For the year ended Dec 31, 2014!
millions of USD!
Revenue! $ 88,988!
Cost of sales! 62,752 !
Gross margin! 26,236!
Operating expenses!
Selling, general & admin.! 16,650 !
Technology & Content! 4,529!
Depreciation & Amortization! 4,746!
Total operating expenses! 25,925!
Income from operations! 311 !
Interest & Other income and expenses! (385)!
Taxes! 167 !
Net income! (241) !
Source: Company filings.!
Simplified for teaching purposes; not all lines match actual results!
10. Memory at Work
Pg 8!
Cost of Sales!
!
Costs that go into creating
the products and services
that a company sells!
Amazon.com!
Income Statement!
For the year ended Dec 31, 2014!
millions of USD!
Revenue! $ 88,988!
Cost of sales! 62,752 !
Gross margin! 26,236!
Operating expenses!
Selling, general & admin.! 16,650 !
Technology & Content! 4,529!
Depreciation & Amortization! 4,746!
Total operating expenses! 25,925!
Income from operations! 311 !
Interest & Other income and expenses! (385)!
Taxes! 167 !
Net income! (241) !
Source: Company filings.!
Simplified for teaching purposes; not all lines match actual results!
11. Memory at Work
Pg 8!
Gross Margin!
!
Revenue minus cost of
sales!
Amazon!
Linkedin!
Toyota
!
!29%!
!81%!
!13%!
Amazon.com!
Income Statement!
For the year ended Dec 31, 2014!
millions of USD!
Revenue! $ 88,988!
Cost of sales! 62,752 !
Gross margin! 26,236!
Operating expenses!
Selling, general & admin.! 16,650 !
Technology & Content! 4,529!
Depreciation & Amortization! 4,746!
Total operating expenses! 25,925!
Income from operations! 311 !
Interest & Other income and expenses! (385)!
Taxes! 167 !
Net income! (241) !
Source: Company filings.!
Simplified for teaching purposes; not all lines match actual results!
12. Memory at Work
Pg 8!
Operating Expenses!
!
Business costs NOT related
to producing goods &
services for sale!
Amazon.com!
Income Statement!
For the year ended Dec 31, 2014!
millions of USD!
Revenue! $ 88,988!
Cost of sales! 62,752 !
Gross margin! 26,236!
Operating expenses!
Selling, general & admin.! 16,650 !
Technology & Content! 4,529!
Depreciation & Amortization! 4,746!
Total operating expenses! 25,925!
Income from operations! 311 !
Interest & Other income and expenses! (385)!
Taxes! 167 !
Net income! (241) !
Source: Company filings.!
Simplified for teaching purposes; not all lines match actual results!
13. Memory at Work
Pg 8!
Selling, General and
Administrative Expenses
(SG&A)!
Amazon.com!
Income Statement!
For the year ended Dec 31, 2014!
millions of USD!
Revenue! $ 88,988!
Cost of sales! 62,752 !
Gross margin! 26,236!
Operating expenses!
Selling, general & admin.! 16,650 !
Technology & Content! 4,529!
Depreciation & Amortization! 4,746!
Total operating expenses! 25,925!
Income from operations! 311 !
Interest & Other income and expenses! (385)!
Taxes! 167 !
Net income! (241) !
Source: Company filings.!
Simplified for teaching purposes; not all lines match actual results!
14. Memory at Work
Pg 8!
Research & Development!
(“Technology & Content”)!
!
Activities with the intention of
making a discovery that can
lead to new or improved
products!
Amazon.com!
Income Statement!
For the year ended Dec 31, 2014!
millions of USD!
Revenue! $ 88,988!
Cost of sales! 62,752 !
Gross margin! 26,236!
Operating expenses!
Selling, general & admin.! 16,650 !
Technology & Content! 4,529!
Depreciation & Amortization! 4,746!
Total operating expenses! 25,925!
Income from operations! 311 !
Interest & Other income and expenses! (385)!
Taxes! 167 !
Net income! (241) !
Source: Company filings.!
Simplified for teaching purposes; not all lines match actual results!
15. Memory at Work
Pg 8!
Depreciation &
Amortization!
!
Reduction in the capital
value of an asset over time
to account for wear & tear!
Amazon.com!
Income Statement!
For the year ended Dec 31, 2014!
millions of USD!
Revenue! $ 88,988!
Cost of sales! 62,752 !
Gross margin! 26,236!
Operating expenses!
Selling, general & admin.! 16,650 !
Technology & Content! 4,529!
Depreciation & Amortization! 4,746!
Total operating expenses! 25,925!
Income from operations! 311 !
Interest & Other income and expenses! (385)!
Taxes! 167 !
Net income! (241) !
Source: Company filings.!
Simplified for teaching purposes; not all lines match actual results!
16. Memory at Work
Pg 8!
Interest & Other income
and expenses!
!
Income from interest
payments, dividends, etc!
Amazon.com!
Income Statement!
For the year ended Dec 31, 2014!
millions of USD!
Revenue! $ 88,988!
Cost of sales! 62,752 !
Gross margin! 26,236!
Operating expenses!
Selling, general & admin.! 16,650 !
Technology & Content! 4,529!
Depreciation & Amortization! 4,746!
Total operating expenses! 25,925!
Income from operations! 311 !
Interest & Other income and expenses! (385)!
Taxes! 167 !
Net income! (241) !
Source: Company filings.!
Simplified for teaching purposes; not all lines match actual results!
17. Memory at Work
Pg 8!
Taxes!
Amazon.com!
Income Statement!
For the year ended Dec 31, 2014!
millions of USD!
Revenue! $ 88,988!
Cost of sales! 62,752 !
Gross margin! 26,236!
Operating expenses!
Selling, general & admin.! 16,650 !
Technology & Content! 4,529!
Depreciation & Amortization! 4,746!
Total operating expenses! 25,925!
Income from operations! 311 !
Interest & Other income and expenses! (385)!
Taxes! 167 !
Net income! (241) !
Source: Company filings.!
Simplified for teaching purposes; not all lines match actual results!
18. Memory at Work
Pg 8!
Net income!
!
Profit!!!
Amazon.com!
Income Statement!
For the year ended Dec 31, 2014!
millions of USD!
Revenue! $ 88,988!
Cost of sales! 62,752 !
Gross margin! 26,236!
Operating expenses!
Selling, general & admin.! 16,650 !
Technology & Content! 4,529!
Depreciation & Amortization! 4,746!
Total operating expenses! 25,925!
Income from operations! 311 !
Interest & Other income and expenses! (385)!
Taxes! 167 !
Net income! (241) !
Source: Company filings.!
Simplified for teaching purposes; not all lines match actual results!
19. Memory at Work
Pg 9!
Example: Tom’s Solar Power Company, Inc.!
Input Cost: !$50! Sell for: !$100!
20. Memory at Work
Pg 10!
Units Sold! - ! 50 ! 150 ! 250 ! 400 ! 550 ! 750 ! 1,050 ! 1,400 ! 1,900 ! 2,500 ! 3,500 !
Unit Price! $100/unit!
Revenue! $ - ! 5,000 ! 15,000 ! 25,000 ! 40,000 ! 55,000 ! 75,000 ! 105,000 ! 140,000 ! 190,000 ! 250,000 ! 350,000 !
$-‐
$100,000
$200,000
$300,000
$400,000
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Revenue
29. Memory at Work
Pg 12!
If you don’t forecast cash flows, you’re flying blind!!
30. Memory at Work
¨ Earnings Before Interest, Taxes, Depreciation and Amortization!
¨ A measure of a company’s cash flow from operations!
Pg 13!
31. Memory at Work
¨ Snapshot of assets and liabilities at a point in time!
Pg 14!
32. Memory at Work
Pg 15!
Tom's Solar Power Co, Inc!
Balance Sheet!
February 29, 2012!
$!
Assets!
Cash! $ 13,000 !
Accounts Receivable! 5,000 !
Inventory (prepaid)! 7,500 !
Building and Equipment! 50,000 !
Land! ! 100,000 !
Total Assets! 175,500 !
Liabilities!
Accounts Payable! - !
Loan! ! 25,000 !
Total Liabilities! 25,000 !
Owner's Equity! ! 150,500 !
Total Liabilities and Owner's Eq.! ! 175,500 !
Tom's Solar Power Co, Inc!
Monthly Income Statement!
February 2012!
$!
Feb!
Revenue! 5,000 !
Cost of Sales! 2,500 !
Gross Margin! 2,500 !
SG&A! 1,000 !
Net Income! 1,500 !
Cash Projection!
Starting Cash! 21,500 !
Plus: Revenue (1 month delayed)! - !
Minus: Cost of sales (1 month ahead)! 7,500 !
Minus: SG&A! 1,000 !
Cash gain/(loss)! (8,500)!
Ending Cash! 13,000 !
33. Memory at Work
¨ It’s all about cash!!
¨ Forecast from the bottom!
¨ Create multiple scenarios: how sensitive is your business to changes:!
– In revenue!
– In expenses!
¨ Get expert advice when you need it!
Pg 16!