Neo Toys

7/28/2019 Neo Toys

1/40

Copyright, 2010, Jaxworks, All Rights Reserved.

Since 1996, JaxWorks has offered a suite ofFree Excel workbooks and spreadsheets, and associated MS Word, PDF and HTMLdocuments, that cover a number of financial, accounting and sales functions. These are invaluable small business tools.

Also included Free are:- business plan tools, including spreadsheets and excellent instructions- Excel functions glossary and guide;- free training courses for most Microsoft Office applications. These guides are in PDF format and rival commercial books!- comprehensive list of acronyms, ratios and formulas in customer financial analysis, and financial terms;- suite of online calculators, including, breakeven analysis, productivity analysis, business evaluation;- Altman Z-Score (covering publicly and privately held firms, and small businesses);

- and payroll analysis.

If you are involved in financial analysis at any level, or want to learn more about MS Excel and other applications in the Officesuite this site is invaluable.
http://www.jaxworks.com/products.htmhttp://www.jaxworks.com/products.htmhttp://www.jaxworks.com/

7/28/2019 Neo Toys

2/40

Date: March 2007

Opening Balance Opening Balance Current Period Current Period

Account Description This Year YTD Debits YTD Credits YTD Movement This Period Debits Credits

ASSETS

Current Assets1000 Cash and equivalents 3,862,508 5,052,759 3,421,160 1,631,599 4,851,115 965,735 322,744

1100 A/R - trade 10,290,145 7,990,628 4,922,866 3,067,762 13,560,733 750,851 953,677

1110 A/R - other (44,611) 0 14,938 (14,938) (58,239) 0 1,310

1199 Allowance for bad debts (139,569) 0 46,523 (46,523) (181,719) 0 4,373

1200 Inventory 702,699 208,522 0 208,522 905,835 5,386 0

1900 Other current assets 65,395 22,825 0 22,825 86,416 1,804 0

Total Current Assets 14,736,567 13,274,734 8,405,487 4,869,247 19,164,142 1,723,776 1,282,104

Other Assets

2000 Fixed assets (11,815) 0 4,027 (4,027) (15,488) 0 354

2100 Accumulated depreciation (737,469) 0 245,823 (245,823) (960,185) 0 23,107

2900 Other assets 15,542 5,126 0 5,126 20,270 398 0

Total Other Assets (733,742) 5,126 249,850 (244,724) (955,403) 398 23,461

TOTAL ASSETS 14,002,825 13,279,860 8,655,337 4,624,523 18,208,739 1,724,174 1,305,566

LIABILITIES & OWNERS' EQUITY

Current Liabilities

3000 Accounts payable (1,897,695) 3,200,696 3,795,779 (595,083) (2,452,350) 316,387 356,815

3100 Accrued payroll (16,555) 5,492 0 5,492 (11,554) 491 0

3400 Other current liabilities (404,090) 0 141,702 (141,702) (532,974) 0 12,819

Total Current Liabilities (2,318,341) 3,206,188 3,937,481 (731,293) (2,996,877) 316,878 369,634Other Liabilities

3500 Long-term notes (12,303) 0 4,163 (4,163) (16,187) 0 279

3900 Other liabilities (12,550) 0 2,506 (2,506) (14,795) 0 261

Total Other Liabilities (24,853) 0 6,669 (6,669) (30,982) 0 540

TOTAL LIABILITIES (2,343,194) 3,206,188 3,944,150 (737,962) (3,027,860) 316,878 370,174

Owners' Equity

4000 Capital stock (7,451) 0 2,501 (2,501) (9,741) 0 211

4500 Retained earnings (11,652,180) 0 0 0 (11,652,180) 0 0

Total Owners' Equity (11,659,631) 0 2,501 (2,501) (11,661,921) 0 211

Revenue

5000 In Store sales 0 0 2,452,399 (2,452,399) (2,221,873) 0 230,526

5200 Catalog sales 0 0 1,471,399 (1,471,399) (1,333,088) 0 138,312

5800 Consulting sales 0 0 2,391,287 (2,391,287) (2,166,506) 0 224,781

5900 Other revenue 0 0 59,518 (59,518) (53,923) 0 5,595

Total Revenue 0 0 6,374,603 (6,374,603) (5,775,390) 0 599,213

Direct Expense

7/28/2019 Neo Toys

3/40

Date: March 2007

Opening Balance Opening Balance Current Period Current Period

Account Description This Year YTD Debits YTD Credits YTD Movement This Period Debits Credits

6000 Direct material 0 713,118 0 713,118 646,085 67,033 0

6100 Direct labor 0 911,319 0 911,319 825,655 85,664 06200 Other direct cost 0 537,186 0 537,186 486,691 50,495 0

6900 Sales and marketing 0 318,655 0 318,655 288,701 29,954 0

Total Direct Expense 0 2,480,278 0 2,480,278 2,247,132 233,146 0

Gross Profit 0 2,480,278 6,374,603 (3,894,325) (3,528,258) 233,146 599,213

Indirect Expense

5100 Telephone sales 0 0 1,592,399 (1,592,399) (1,442,713) 0 149,685

7000 Accounting and legal 0 56,495 0 56,495 51,184 5,311 0

7100 Communication & telephone 0 87,364 0 87,364 79,152 8,212 0

7200 Deprec & amortization 0 245,823 0 245,823 222,716 23,107 0

7300 Facilites and rent 0 273,640 0 273,640 247,918 25,722 0

7500 Office expense & misc 0 116,167 0 116,167 105,247 10,920 0

7600 Salaries 0 281,069 0 281,069 254,649 26,420 0

7700 Taxes - business 0 195,643 0 195,643 177,253 18,390 0

7800 Bad debt expense 0 46,523 0 46,523 42,150 4,373 0

7400 Interest expense 0 73,340 0 73,340 66,446 6,894 0

9990 Income taxes 0 226,600 0 226,600 205,300 21,300 0

Total Indirect Expense 0 1,602,664 1,592,399 10,265 9,300 150,650 149,685

Net Loss (Profit) 0 4,082,942 7,967,002 (3,884,060) (3,518,958) 383,797 748,898

TOTAL LIABILITIES & OWNERS' EQUITY (14,002,825) 7,289,130 11,913,653 (4,624,523) (18,208,739) 700,675 1,119,283

7/28/2019 Neo Toys

4/40

Date: March 2007

Account Description

ASSETS

Current Assets1000 Cash and equivalents

1100 A/R - trade

1110 A/R - other

1199 Allowance for bad debts

1200 Inventory

1900 Other current assets

Total Current Assets

Other Assets

2000 Fixed assets

2100 Accumulated depreciation

2900 Other assets

Total Other Assets

TOTAL ASSETS


Current Liabilities

3000 Accounts payable

3100 Accrued payroll

3400 Other current liabilities

Total Current LiabilitiesOther Liabilities

3500 Long-term notes

3900 Other liabilities

Total Other Liabilities

TOTAL LIABILITIES

Owners' Equity

4000 Capital stock

4500 Retained earnings

Total Owners' Equity

Revenue

5000 In Store sales

5200 Catalog sales

5800 Consulting sales

5900 Other revenue

Total Revenue

Direct Expense

Current Period

Movement Closing Balance

642,991 5,494,107

(202,826) 13,357,907

(1,310) (59,548)

(4,373) (186,092)

5,386 911,221

1,804 88,220

441,672 19,605,814

(354) (15,842)

(23,107) (983,292)

398 20,668

(23,063) (978,466)

418,609 18,627,348

(40,428) (2,492,778)

491 (11,063)

(12,819) (545,793)

(52,756) (3,049,634)

(279) (16,466)

(261) (15,056)

(540) (31,522)

(53,296) (3,081,156)

(211) (9,952)

0 (11,652,180)

(211) (11,662,132)

(230,526) (2,452,399)

(138,312) (1,471,399)

(224,781) (2,391,287)

(5,595) (59,518)

(599,213) (6,374,603)

7/28/2019 Neo Toys

5/40

Date: March 2007

Account Description

6000 Direct material

6100 Direct labor 6200 Other direct cost

6900 Sales and marketing

Total Direct Expense

Gross Profit

Indirect Expense

5100 Telephone sales

7000 Accounting and legal

7100 Communication & telephone

7200 Deprec & amortization

7300 Facilites and rent7500 Office expense & misc

7600 Salaries

7700 Taxes - business

7800 Bad debt expense

7400 Interest expense

9990 Income taxes

Total Indirect Expense

Net Loss (Profit)

TOTAL LIABILITIES & OWNERS' EQUITY

Current Period

Movement Closing Balance

67,033 713,118

85,664 911,31950,495 537,186

29,954 318,655

233,146 2,480,278

(366,067) (3,894,325)

(149,685) (1,592,399)

5,311 56,495

8,212 87,364

23,107 245,823

25,722 273,64010,920 116,167

26,420 281,069

18,390 195,643

4,373 46,523

6,894 73,340

21,300 226,600

965 10,265

(365,102) (3,884,060)

(418,609) (18,627,348)

7/28/2019 Neo Toys

6/40

Date: March 2000

Account Description March 2000ASSETS

Current Assets

1000 Cash and equivalents 5,494,107

1100 A/R - trade 13,357,907

1110 A/R - other (59,548)

1199 Allowance for bad debts (186,092)

1200 Inventory 911,221

1900 Other current assets 88,220

Total Current Assets 19,605,814

Other Assets

2000 Fixed assets (15,842)

2100 Accumulated depreciation (983,292)

2900 Other assets 20,668

Total Other Assets (978,466)

TOTAL ASSETS 18,627,348


Current Liabilities

3000 Accounts payable 2,492,778

3100 Accrued payroll 11,063

3400 Other current liabilities 545,793

Total Current Liabilities 3,049,634

Other Liabilities

3500 Long-term notes 16,466

3900 Other liabilities 15,056

Total Other Liabilities 31,522

TOTAL LIABILITIES 3,081,156

Owners' Equity

4000 Capital stock 9,9524500 Retained earnings 11,652,180

Net Income 3,884,060

Total Owners' Equity 15,546,192

TOTAL LIABILITIES & OWNERS' EQUITY 18,627,348

Balance Sheet

7/28/2019 Neo Toys

7/40

Date: March 2000

Account Description March 1999 March 2000 Change

ASSETS

Current Assets

1000 Cash and equivalents 3,862,508 5,494,107 1,631,599

1100 A/R - trade 10,290,145 13,357,907 3,067,762

1110 A/R - other (44,611) (59,548) (14,938)

1199 Allowance for bad debts (139,569) (186,092) (46,523)

1200 Inventory 702,699 911,221 208,522

1900 Other current assets 65,395 88,220 22,825

Total Current Assets 14,736,567 19,605,814 4,869,247

Other Assets

2000 Fixed assets (11,815) (15,842) (4,027)

2100 Accumulated depreciation (737,469) (983,292) (245,823)

2900 Other assets 15,542 20,668 5,126

Total Other Assets (733,742) (978,466) (244,724)

TOTAL ASSETS 14,002,825 18,627,348 4,624,523


Current Liabilities

3000 Accounts payable 1,897,695 2,492,778 595,083

3100 Accrued payroll 16,555 11,063 (5,492)

3400 Other current liabilities 404,090 545,793 141,702

Total Current Liabilities 2,318,341 3,049,634 731,293

Other Liabilities

3500 Long-term notes 12,303 16,466 4,163

3900 Other liabilities 12,550 15,056 2,506

Total Other Liabilities 24,853 31,522 6,669

TOTAL LIABILITIES 2,343,194 3,081,156 737,962Owners' Equity

4000 Capital stock 7,451 9,952 2,501

4500 Retained earnings 7,768,120 11,652,180 3,884,060

Net Income 3,884,060 3,884,060 (0)

Total Owners' Equity 11,659,631 15,546,192 3,886,561

Balance Sheet

7/28/2019 Neo Toys

8/40

Date: March 2000

Account Description March 1999 March 2000 Change

Balance Sheet

TOTAL LIABILITIES & OWNERS' EQUITY 14,002,825 18,627,348 4,624,523

Copyright, 2010, JaxWorks, All Rights Reserved.

7/28/2019 Neo Toys

9/40

Date: April 2013

Account Description March 2000 February 2000

Current

Change

YTD

March 2000

YTD

March 19

Cash Flow From Operations

0 Net Income 365,102 361,218 3,884 3,884,060 3

1100 Net change in Accounts receivable - trade 202,826 (299,201) 502,028 (3,067,762) (3

1110 Net change in Accounts receivable - other 1,310 1,179 131 14,938

1199 Net change in Allowance for bad debts 4,373 4,327 47 46,523

1200 Net change in Inventory (5,386) (10,027) 4,642 (208,522)

1900 Net change in Other current assets (1,804) (2,035) 231 (22,825)

3000 Net change in Accounts payable 40,428 40,086 342 595,083

3100 Net change in Accrued payroll (491) (406) (85) (5,492)3400 Net change in Other current liabilities 12,819 12,146 673 141,702

Total Cash Flow From Operations 619,177 107,286 511,891 1,377,705

Cash Flow From Investments

2900 Increases in Other assets (398) (420) 22 (5,126)

2000 Decreases in Fixed assets 354 346 8 4,027

2100 Decreases in Accumulated depreciation 23,107 22,862 246 245,823

Total Cash Flow From Investments 23,063 22,788 276 244,724

Cash Flow From Financing

3500 Increases in Long-term notes 279 318 (39) 4,163

3900 Increases in Other liabilities 261 189 72 2,506

4000 Increases in Capital stock 211 203 8 2,501

Total Cash Flow From Financing 751 710 41 9,170

Total Cash Flow 642,991 130,783 512,208 1,631,599 1

7/28/2019 Neo Toys

10/40

Date: April 2013

Account Description

Cash Flow From Operations

0 Net Income

1100 Net change in Accounts receivable - trade

1110 Net change in Accounts receivable - other

1199 Net change in Allowance for bad debts

1200 Net change in Inventory

1900 Net change in Other current assets

3000 Net change in Accounts payable

3100 Net change in Accrued payroll

3400 Net change in Other current l iabi li ties

Total Cash Flow From Operations


2900 Increases in Other assets

2000 Decreases in Fixed assets

2100 Decreases in Accumulated depreciation

Total Cash Flow From Investments


3500 Increases in Long-term notes3900 Increases in Other liabilit ies

4000 Increases in Capital stock

Total Cash Flow From Financing

Total Cash Flow

YTD

Change

(0)

543,429

101

0

38,567

(1,540)

(56,224)

(16,516)

10,508

518,327

82

133

(0)

215

93(2,516)

26

(2,397)

516,145

7/28/2019 Neo Toys

11/40

Date: April 1999 - March 2000

Account Description April 1999 May 1999 June 1999 Quarter 1, FY2000 July 1999 August 1999 September 1999 Qua

Cash Flow From Operations0 Net Income 275,768 279,652 295,189 850,609 302,957 314,609 322,377

1100 Net change in Accounts receivable - trade (566,488) (228,611) (255,774) (1,050,873) (252,000) (266,488) (267,851)

1110 Net change in Accounts receivable - other 998 1,318 1,341 3,657 1,304 1,292 1,090

1199 Net change in Allowance for bad debts 3,303 3,350 3,536 10,189 3,629 3,768 3,861

1200 Net change in Inventory (89,959) (8,712) (19,078) (117,750) (10,160) (14,749) (10,066)

1900 Net change in Other current assets (1,836) (1,887) (1,840) (5,563) (1,863) (1,768) (2,087)

3000 Net change in Accounts payable 194,284 30,987 33,005 258,276 33,656 35,043 35,805

3100 Net change in Accrued payroll (418) (430) (524) (1,372) (462) (520) (437)

3400 Net change in Other current liabilities 12,343 12,447 12,434 37,224 11,505 10,963 9,545

Total Cash Flow From Operations (172,005) 88,113 68,288 (15,603) 88,565 82,150 92,238


2900 Increases in Other assets (491) (420) (443) (1,354) (437) (414) (418)

2000 Decreases in Fixed assets 372 336 344 1,052 327 360 264

2100 Decreases in Accumulated depreciation 17,453 17,699 18,683 53,835 19,174 19,912 20,403

Total Cash Flow From Investments 17,334 17,615 18,584 53,533 19,064 19,858 20,249


3500 Increases in Long-term notes 312 396 319 1,027 359 324 3523900 Increases in Other liabilities 262 226 207 695 204 184 225

4000 Increases in Capital stock 202 180 171 553 233 174 253

Total Cash Flow From Financing 776 802 697 2,275 796 682 830

Total Cash Flow (153,894) 106,531 87,568 40,205 108,425 102,690 113,317

7/28/2019 Neo Toys

12/40


Account Description

Cash Flow From Operations0 Net Income








3400 Net change in Other current liabilities








3500 Increases in Long-term notes3900 Increases in Other liabilities



Total Cash Flow

October 1999 November 1999 December 1999 Quarter 3, FY2000 January 2000 February 2000 Ma

330,145 337,913 345,681 1,013,740 353,449 361,218

(274,110) (280,516) (286,684) (841,310) (292,865) (299,201)

1,306 1,261 1,318 3,885 1,222 1,179

3,954 4,047 4,141 12,142 4,234 4,327

(9,952) (10,132) (10,059) (30,142) (10,241) (10,027)

(2,057) (1,823) (1,878) (5,758) (1,947) (2,035)

36,660 37,512 38,375 112,547 39,240 40,086

(470) (485) (434) (1,389) (415) (406)

10,104 12,359 11,727 34,190 13,310 12,146

95,581 100,137 102,187 297,905 105,988 107,286

(413) (463) (390) (1,266) (419) (420)

351 343 333 1,027 297 346

20,895 21,387 21,878 64,160 22,370 22,862

20,833 21,267 21,821 63,921 22,248 22,788

418 391 347 1,156 348 318157 171 186 514 234 189

178 239 231 648 226 203

753 801 764 2,318 808 710

117,167 122,205 124,772 364,144 129,044 130,783

7/28/2019 Neo Toys

13/40


Account Description

Cash Flow From Operations0 Net Income








3400 Net change in Other current liabil it ies








3500 Increases in Long-term notes3900 Increases in Other liabi lit ies



Total Cash Flow

Quarter 4, FY2000 Total

1,079,769 3,884,060

(389,240) (3,067,762)

3,711 14,938

12,933 46,523

(25,654) (208,522)

(5,786) (22,825)

119,755 595,083

(1,312) (5,492)

38,275 141,702

832,451 1,377,705

(1,237) (5,126)

997 4,027

68,339 245,823

68,099 244,724

945 4,163684 2,506

640 2,501

2,269 9,170

902,818 1,631,599

7/28/2019 Neo Toys

14/40

Date: Mar-2000

Account Description Mar-2000 Feb-2000 Variance % Chg

YTD

March 2000

YTD

March 1999 Va

Revenue

5000 In Store sales 230,526 228,073 2,452 1.08% 2,452,399 2,452,399

5200 Catalog sales 138,312 136,840 1,471 1.08% 1,471,399 1,471,399

5800 Consulting sales 224,781 222,390 2,391 1.08% 2,391,287 2,391,287

5900 Other revenue 5,595 5,535 60 1.08% 59,518 59,518

Total Revenue 599,213 592,838 6,375 1.08% 6,374,603 6,374,603

Cost of Sales

6000 Direct material 67,033 66,320 (713) (1.08)% 713,118 713,1186100 Direct labor 85,664 84,753 (911) (1.08)% 911,319 911,319

6200 Other direct cost 50,495 49,958 (537) (1.08)% 537,186 537,186

6900 Sales and marketing 29,954 29,635 (319) (1.08)% 318,655 318,655

Total Cost of Sales 233,146 230,666 (2,480) (1.08)% 2,480,278 2,480,278

Gross Profit 366,067 362,172 3,894 1.08% 3,894,325 3,894,325

Operating Expenses

5100 Telephone sales (149,685) (148,093) 1,592 (1.08)% (1,592,399) (1,592,399)

7000 Accounting and legal 5,311 5,254 (57) (1.08)% 56,495 56,495

7100 Communications and telephone 8,212 8,125 (87) (1.08)% 87,364 87,364

7200 Depreciation and amortization 23,107 22,862 (246) (1.08)% 245,823 245,823

7300 Facilities and rent 25,722 25,449 (274) (1.08)% 273,640 273,640

7400 Interest expense 6,894 6,821 (73) (1.08)% 73,340 73,340

7500 Office expense and miscellaneous 10,920 10,804 (116) (1.08)% 116,167 116,167

7600 Salaries 26,420 26,139 (281) (1.08)% 281,069 281,069

7700 Taxes - business 18,390 18,195 (196) (1.08)% 195,643 195,643

7800 Bad debt expense 4,373 4,327 (47) (1.08)% 46,523 46,523

Total Operating Expenses (20,335) (20,119) 216 (1.07)% (216,335) (216,335)

Non-Operating Income

N/A Not Available 0 0 0 0.00% 0 0

Total Non-Operating Income 0 0 0 0.00% 0 0

Non-Operating Expenses

N/A Not Available 0 0 0 0.00% 0 0

Total Non-Operating Expenses 0 0 0 0.00% 0 0

Income Statement

7/28/2019 Neo Toys

15/40

Date: Mar-2000

Account Description Mar-2000 Feb-2000 Variance % Chg

YTD

March 2000

YTD

March 1999 Variance

Income Statement

Net Income before Taxes 386,402 382,291 4,111 1.08% 4,110,660 4,110,660 0

Income Taxes

9990 Income taxes 21,300 21,074 (227) (1.08)% 226,600 226,600 (0

Total Income Taxes 21,300 21,074 (227) (1.08)% 226,600 226,600 (0

Net Income after Taxes 365,102 361,218 3,884 1.08% 3,884,060 3,884,060 (0

Copyright 2010 JaxWorks All Rights Reserved

7/28/2019 Neo Toys

16/40

Date: Mar-2000

Account Description

Revenue

5000 In Store sales

5200 Catalog sales


5900 Other revenue

Total Revenue

Cost of Sales


6100 Direct labor

6200 Other direct cost


Total Cost of Sales

Gross Profit

Operating Expenses



7100 Communications and telephone7200 Depreciation and amortization

7300 Facilities and rent


7500 Office expense and miscellaneous

7600 Salaries



Total Operating Expenses


N/A Not Available

Total Non-Operating Income


N/A Not Available

Total Non-Operating Expenses

Income Statement

% Chg

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

(0.00)%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%0.00%

0.00%

0.00%

0.00%

(0.00)%

(0.00)%

(0.00)%

0.00%

0.00%

0.00%

0.00%

0.00%

7/28/2019 Neo Toys

17/40

Date: Mar-2000

Account Description

Income Statement

Net Income before Taxes

Income Taxes

9990 Income taxes

Total Income Taxes

Net Income after Taxes

% Chg

0.00%

(0.00)%

(0.00)%

(0.00)%


7/28/2019 Neo Toys

18/40


Account Description Apr-1999 May-1999 Jun-1999 Quarter 1, FY2000 Jul-1999 Aug-1999

Revenue

5000 In Store sales 174,120 176,573 186,382 537,075 191,287 198,64

5200 Catalog sales 104,469 105,941 111,826 322,236 114,769 119,18

5800 Consulting sales 169,781 172,173 181,738 523,692 186,520 193,69

5900 Other revenue 4,226 4,285 4,523 13,034 4,642 4,82

Total Revenue 452,597 458,971 484,470 1,396,038 497,219 516,34

Cost of Sales

6000 Direct material 50,631 51,345 54,197 156,173 55,623 57,76

6100 Direct labor 64,704 65,615 69,260 199,579 71,083 73,816200 Other direct cost 38,140 38,677 40,826 117,644 41,901 43,51

6900 Sales and marketing 22,625 22,943 24,218 69,785 24,855 25,81

Total Cost of Sales 176,100 178,580 188,501 543,181 193,462 200,90

Gross Profit 276,497 280,391 295,969 852,857 303,757 315,44

Operating Expenses

5100 Telephone sales (113,060) (114,653) (121,022) (348,735) (124,207) (128,98

7000 Accounting and legal 4,011 4,068 4,294 12,372 4,407 4,57

7100 Communications and telephone 6,203 6,290 6,640 19,133 6,814 7,07

7200 Depreciation and amortization 17,453 17,699 18,683 53,835 19,174 19,91

7300 Facilities and rent 19,428 19,702 20,797 59,927 21,344 22,16

7400 Interest expense 5,207 5,280 5,574 16,061 5,721 5,94

7500 Office expense and miscellaneous 8,248 8,364 8,829 25,441 9,061 9,41

7600 Salaries 19,956 20,237 21,361 61,554 21,923 22,76

7700 Taxes - business 13,891 14,086 14,869 42,846 15,260 15,84

7800 Bad debt expense 3,303 3,350 3,536 10,189 3,629 3,76

Total Operating Expenses (15,360) (15,576) (16,442) (47,377) (16,874) (17,52

Non-Operating IncomeN/A Not Available 0 0 0 0 0

Total Non-Operating Income 0 0 0 0 0


N/A Not Available 0 0 0 0 0

Total Non-Operating Expenses 0 0 0 0 0

Income Statement

7/28/2019 Neo Toys

19/40



Income Statement

Net Income before Taxes 291,857 295,968 312,410 900,235 320,632 332,963

Income Taxes

9990 Income taxes 16,089 16,315 17,222 49,626 17,675 18,355

Total Income Taxes 16,089 16,315 17,222 49,626 17,675 18,355

Net Income after Taxes 275,768 279,652 295,189 850,609 302,957 314,609


7/28/2019 Neo Toys

20/40


Account Description

Revenue

5000 In Store sales

5200 Catalog sales


5900 Other revenue

Total Revenue

Cost of Sales




Total Cost of Sales

Gross Profit

Operating Expenses



7100 Communications and telephone

7200 Depreciation and amortization




7600 Salaries




Non-Operating IncomeN/A Not Available



N/A Not Available


Income Statement

Sep-1999 Quarter 2, FY2000 Oct-1999 Nov-1999 Dec-1999 Quarter 3,

203,549 593,481 208,454 213,359 218,264

122,126 356,079 125,069 128,012 130,955

198,477 578,691 203,259 208,042 212,825

4,940 14,403 5,059 5,178 5,297

529,092 1,542,654 541,841 554,590 567,340 1

59,189 172,575 60,615 62,041 63,468

75,639 220,539 77,462 79,285 81,10744,586 129,999 45,661 46,735 47,810

26,448 77,115 27,086 27,723 28,360

205,863 600,227 210,824 215,784 220,745

323,229 942,427 331,018 338,806 346,595 1

(132,169) (385,361) (135,354) (138,539) (141,723)

4,689 13,672 4,802 4,915 5,028

7,251 21,142 7,426 7,601 7,775

20,403 59,489 20,895 21,387 21,878

22,712 66,221 23,259 23,807 24,354

6,087 17,748 6,234 6,381 6,527

9,642 28,112 9,874 10,107 10,339

23,329 68,019 23,891 24,453 25,015

16,238 47,346 16,630 17,021 17,412

3,861 11,259 3,954 4,047 4,141

(17,956) (52,353) (18,388) (18,821) (19,254)

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

7/28/2019 Neo Toys

21/40


Account Description

Income Statement


Income Taxes

9990 Income taxes

Total Income Taxes


Sep-1999 Quarter 2, FY2000 Oct-1999 Nov-1999 Dec-1999 Quarter 3, FY2000

341,185 994,780 349,406 357,627 365,849 1,072,8

18,808 54,837 19,261 19,714 20,167 59,1

18,808 54,837 19,261 19,714 20,167 59,1

322,377 939,943 330,145 337,913 345,681 1,013,7


7/28/2019 Neo Toys

22/40


Account Description

Revenue

5000 In Store sales

5200 Catalog sales


5900 Other revenue

Total Revenue

Cost of Sales




Total Cost of Sales

Gross Profit

Operating Expenses








7600 Salaries





N/A Not Available



N/A Not Available


Income Statement

Jan-2000 Feb-2000 Mar-2000 Quarter 4, FY2000 Total

223,168 228,073 230,526 681,767 2,452,399

133,897 136,840 138,312 409,049 1,471,399

217,607 222,390 224,781 664,778 2,391,287

5,416 5,535 5,595 16,546 59,518

580,089 592,838 599,213 1,772,140 6,374,603

64,894 66,320 67,033 198,247 713,118

82,930 84,753 85,664 253,347 911,31948,884 49,958 50,495 149,338 537,186

28,998 29,635 29,954 88,586 318,655

225,705 230,666 233,146 689,517 2,480,278

354,384 362,172 366,067 1,082,622 3,894,325

(144,908) (148,093) (149,685) (442,687) (1,592,399)

5,141 5,254 5,311 15,706 56,495

7,950 8,125 8,212 24,287 87,364

22,370 22,862 23,107 68,339 245,823

24,901 25,449 25,722 76,072 273,640

6,674 6,821 6,894 20,389 73,340

10,571 10,804 10,920 32,294 116,167

25,577 26,139 26,420 78,137 281,069

17,804 18,195 18,390 54,389 195,643

4,234 4,327 4,373 12,933 46,523

(19,687) (20,119) (20,335) (60,141) (216,335)

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

7/28/2019 Neo Toys

23/40


Account Description

Income Statement


Income Taxes

9990 Income taxes

Total Income Taxes


Jan-2000 Feb-2000 Mar-2000 Quarter 4, FY2000 Total

374,070 382,291 386,402 1,142,764 4,110,660

20,621 21,074 21,300 62,995 226,600

20,621 21,074 21,300 62,995 226,600

353,449 361,218 365,102 1,079,769 3,884,060


7/28/2019 Neo Toys

24/40

Date: Q1 FY2000 - Q4 FY2000

Account Description Q1, FY2000 Q2, FY2000 Q3, FY2000 Q4, FY2000

Revenue

5000 In Store sales 2,452,399 0 0 0

5200 Catalog sales 1,471,399 0 0 0

5800 Consulting sales 2,391,287 0 0 0

5900 Other revenue 59,518 0 0 0

Total Revenue 6,374,603 0 0 0

Cost of Sales

6000 Direct material 713,118 0 0 0

6100 Direct labor 911,319 0 0 0

6200 Other direct cost 537,186 0 0 0

6900 Sales and marketing 318,655 0 0 0

Total Cost of Sales 2,480,278 0 0 0

Gross Profit 3,894,325 0 0 0

Operating Expenses

5100 Telephone sales (1,592,399) 0 0 0

7000 Accounting and legal 56,495 0 0 0

7100 Communications and telephone 87,364 0 0 0

7200 Depreciation and amortization 245,823 0 0 07300 Facilities and rent 273,640 0 0 0

7400 Interest expense 73,340 0 0 0

7500 Office expense and miscellaneous 116,167 0 0 0

7600 Salaries 281,069 0 0 0

7700 Taxes - business 195,643 0 0 0

7800 Bad debt expense 46,523 0 0 0

Total Operating Expenses (216,335) 0 0 0


N/A Not Available 0 0 0 0

Total Non-Operating Income 0 0 0 0



Total Non-Operating Expenses 0 0 0 0

Income Statement

7/28/2019 Neo Toys

25/40

Date: Q1 FY2000 - Q4 FY2000


Income Statement

Net Income before Taxes 4,110,660 0 0 0Income Taxes

9990 Income taxes 226,600 0 0 0

Total Income Taxes 226,600 0 0 0

Net Income after Taxes 3,884,060 0 0 0


7/28/2019 Neo Toys

26/40



Revenue

5000 In Store sales 174,120 176,573 186,382 537,075 191,287 198,64

5200 Catalog sales 104,469 105,941 111,826 322,236 114,769 119,18

5800 Consulting sales 169,781 172,173 181,738 523,692 186,520 193,69

5900 Other revenue 4,226 4,285 4,523 13,034 4,642 4,82

Total Revenue 452,597 458,971 484,470 1,396,038 497,219 516,34

Cost of Sales

6000 Direct material 50,631 51,345 54,197 156,173 55,623 57,76

6100 Direct labor 64,704 65,615 69,260 199,579 71,083 73,816200 Other direct cost 38,140 38,677 40,826 117,644 41,901 43,51

6900 Sales and marketing 22,625 22,943 24,218 69,785 24,855 25,81

Total Cost of Sales 176,100 178,580 188,501 543,181 193,462 200,90

Gross Profit 276,497 280,391 295,969 852,857 303,757 315,44

Operating Expenses

5100 Telephone sales (113,060) (114,653) (121,022) (348,735) (124,207) (128,98

7000 Accounting and legal 4,011 4,068 4,294 12,372 4,407 4,57

7100 Communications and telephone 6,203 6,290 6,640 19,133 6,814 7,07

7200 Depreciation and amortization 17,453 17,699 18,683 53,835 19,174 19,91

7300 Facilities and rent 19,428 19,702 20,797 59,927 21,344 22,16

7400 Interest expense 5,207 5,280 5,574 16,061 5,721 5,94

7500 Office expense and miscellaneous 8,248 8,364 8,829 25,441 9,061 9,41

7600 Salaries 19,956 20,237 21,361 61,554 21,923 22,76

7700 Taxes - business 13,891 14,086 14,869 42,846 15,260 15,84

7800 Bad debt expense 3,303 3,350 3,536 10,189 3,629 3,76

Total Operating Expenses (15,360) (15,576) (16,442) (47,377) (16,874) (17,52



Total Non-Operating Income 0 0 0 0 0



Total Non-Operating Expenses 0 0 0 0 0

Income Statement

7/28/2019 Neo Toys

27/40



Income Statement

Net Income before Taxes 291,857 295,968 312,410 900,235 320,632 332,963Income Taxes

9990 Income taxes 16,089 16,315 17,222 49,626 17,675 18,355

Total Income Taxes 16,089 16,315 17,222 49,626 17,675 18,355

Net Income after Taxes 275,768 279,652 295,189 850,609 302,957 314,609


7/28/2019 Neo Toys

28/40


Account Description

Revenue

5000 In Store sales

5200 Catalog sales


5900 Other revenue

Total Revenue

Cost of Sales


6100 Direct labor



Total Cost of Sales

Gross Profit

Operating Expenses








7600 Salaries





N/A Not Available



N/A Not Available


Income Statement

Sep-1999 Quarter 2, FY2000 Oct-1999 Nov-1999 Dec-1999 Quarter 3,

203,549 593,481 208,454 213,359 218,264

122,126 356,079 125,069 128,012 130,955

198,477 578,691 203,259 208,042 212,825

4,940 14,403 5,059 5,178 5,297

529,092 1,542,654 541,841 554,590 567,340 1

59,189 172,575 60,615 62,041 63,468

75,639 220,539 77,462 79,285 81,107

44,586 129,999 45,661 46,735 47,810

26,448 77,115 27,086 27,723 28,360

205,863 600,227 210,824 215,784 220,745

323,229 942,427 331,018 338,806 346,595 1

(132,169) (385,361) (135,354) (138,539) (141,723)

4,689 13,672 4,802 4,915 5,028

7,251 21,142 7,426 7,601 7,775

20,403 59,489 20,895 21,387 21,878

22,712 66,221 23,259 23,807 24,354

6,087 17,748 6,234 6,381 6,527

9,642 28,112 9,874 10,107 10,339

23,329 68,019 23,891 24,453 25,015

16,238 47,346 16,630 17,021 17,412

3,861 11,259 3,954 4,047 4,141

(17,956) (52,353) (18,388) (18,821) (19,254)

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

7/28/2019 Neo Toys

29/40


Account Description

Income Statement

Net Income before TaxesIncome Taxes

9990 Income taxes

Total Income Taxes


Sep-1999 Quarter 2, FY2000 Oct-1999 Nov-1999 Dec-1999 Quarter 3, FY2000

341,185 994,780 349,406 357,627 365,849 1,072,8

18,808 54,837 19,261 19,714 20,167 59,1

18,808 54,837 19,261 19,714 20,167 59,1

322,377 939,943 330,145 337,913 345,681 1,013,7


7/28/2019 Neo Toys

30/40


Account Description

Revenue

5000 In Store sales

5200 Catalog sales


5900 Other revenue

Total Revenue

Cost of Sales


6100 Direct labor



Total Cost of Sales

Gross Profit

Operating Expenses




7200 Depreciation and amortization7300 Facilities and rent



7600 Salaries





N/A Not Available



N/A Not Available


Income Statement

Jan-2000 Feb-2000 Mar-2000 Quarter 4, FY2000 Fiscal Year 2000

223,168 228,073 230,526 681,767 2,452,399

133,897 136,840 138,312 409,049 1,471,399

217,607 222,390 224,781 664,778 2,391,287

5,416 5,535 5,595 16,546 59,518

580,089 592,838 599,213 1,772,140 6,374,603

64,894 66,320 67,033 198,247 713,118

82,930 84,753 85,664 253,347 911,319

48,884 49,958 50,495 149,338 537,186

28,998 29,635 29,954 88,586 318,655

225,705 230,666 233,146 689,517 2,480,278

354,384 362,172 366,067 1,082,622 3,894,325

(144,908) (148,093) (149,685) (442,687) (1,592,399)

5,141 5,254 5,311 15,706 56,495

7,950 8,125 8,212 24,287 87,364

22,370 22,862 23,107 68,339 245,82324,901 25,449 25,722 76,072 273,640

6,674 6,821 6,894 20,389 73,340

10,571 10,804 10,920 32,294 116,167

25,577 26,139 26,420 78,137 281,069

17,804 18,195 18,390 54,389 195,643

4,234 4,327 4,373 12,933 46,523

(19,687) (20,119) (20,335) (60,141) (216,335)

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

7/28/2019 Neo Toys

31/40


Account Description

Income Statement

Net Income before TaxesIncome Taxes

9990 Income taxes

Total Income Taxes


Jan-2000 Feb-2000 Mar-2000 Quarter 4, FY2000 Fiscal Year 2000

374,070 382,291 386,402 1,142,764 4,110,660

20,621 21,074 21,300 62,995 226,600

20,621 21,074 21,300 62,995 226,600

353,449 361,218 365,102 1,079,769 3,884,060


7/28/2019 Neo Toys

32/40

Date: Q1 FY2000 - Q4 FY2000


Revenue

5000 In Store sales 537,075 593,481 640,076 681,767

5200 Catalog sales 322,236 356,079 384,035 409,049

5800 Consulting sales 523,692 578,691 624,126 664,778

5900 Other revenue 13,034 14,403 15,534 16,546

Total Revenue 1,396,038 1,542,654 1,663,771 1,772,140

Cost of Sales

6000 Direct material 156,173 172,575 186,124 198,247

6100 Direct labor 199,579 220,539 237,854 253,347

6200 Other direct cost 117,644 129,999 140,206 149,338

6900 Sales and marketing 69,785 77,115 83,169 88,586

Total Cost of Sales 543,181 600,227 647,353 689,517

Gross Profit 852,857 942,427 1,016,419 1,082,622

Operating Expenses

5100 Telephone sales (348,735) (385,361) (415,616) (442,687)

7000 Accounting and legal 12,372 13,672 14,745 15,706

7100 Communications and telephone 19,133 21,142 22,802 24,287

7200 Depreciation and amortization 53,835 59,489 64,160 68,3397300 Facilities and rent 59,927 66,221 71,420 76,072

7400 Interest expense 16,061 17,748 19,142 20,389

7500 Office expense and miscellaneous 25,441 28,112 30,320 32,294

7600 Salaries 61,554 68,019 73,359 78,137

7700 Taxes - business 42,846 47,346 51,063 54,389

7800 Bad debt expense 10,189 11,259 12,142 12,933

Total Operating Expenses (47,377) (52,353) (56,463) (60,141)



Total Non-Operating Income 0 0 0 0



Total Non-Operating Expenses 0 0 0 0

Income Statement

7/28/2019 Neo Toys

33/40

Date: Q1 FY2000 - Q4 FY2000


Income Statement

Net Income before Taxes 900,235 994,780 1,072,882 1,142,764Income Taxes

9990 Income taxes 49,626 54,837 59,143 62,995

Total Income Taxes 49,626 54,837 59,143 62,995

Net Income after Taxes 850,609 939,943 1,013,740 1,079,769


7/28/2019 Neo Toys

34/40

Date: March 2000

Description Apr 1999 May 1999 Jun 1999 Jul 1999 AugFinancial Health Ratios

Altman Z Score 1,003.57 995.86 995.65 993.02

Liquidity Ratios

Current Ratio 6.04 6.07 6.10 6.14

Gross Margin Percentage 5.69 5.73 5.76 5.80

Activity Ratios

Days Sales in AR 707.13 735.68 690.01 710.13

Allowance for Bad Debt as % of AR 1.32% 1.32% 1.33% 1.33%

Bad Debt Expense as % of Net Revenues 0.73% 0.73% 0.73% 0.73%

Inventory Turnover 2.71 2.63 2.80 2.75

Days Inventory 135.04 139.11 130.57 133.10

Net Sales to Inventory 6.97 6.76 7.20 7.07

Days Purchases in AP 356.39 368.53 343.12 350.86

Net Sales to Working Capital 0.43 0.42 0.44 0.43

Total Assets to Net Sales 2.62 2.73 2.56 2.64

Net Sales to AR 0.52 0.50 0.53 0.52

Net Sales to Net Fixed Assets (7.20) (6.90) (7.35) (7.13) Net Sales to Total Assets 0.38 0.37 0.39 0.38

Net Sales to Net Worth 0.46 0.44 0.47 0.46

Amortization and Depreciation Expense to Net Sales 0.04 0.04 0.04 0.04

Profitability Ratios

Gross Profit Percentage 61.09% 61.09% 61.09% 61.09%

Operating Expenses as % of Net Sales 4.54% 4.54% 4.54% 4.54%

Return on Total Assets 0.23 0.22 0.24 0.23

Return on Net Worth 0.28 0.27 0.29 0.28

Return on Net Sales 0.61 0.61 0.61 0.61

Income before tax to Net Worth 0.30 0.29 0.30 0.30

Income before tax to Total Assets 0.25 0.24 0.25 0.24

Retained Earning to Net Income 3.55 3.70 3.47 3.58

Coverage Ratios

Times Interest Earned 57.05 57.05 57.05 57.05

Interest Expense to Net Sales 0.01 0.01 0.01 0.01

Ratios Report

7/28/2019 Neo Toys

35/40

Ratios ReportCurrent Liabilities to Inventory 3.18 3.20 3.18 3.20 3.20

AP to Net Sales 0.38 0.39 0.36 0.37 0.36

Total Liabilities to Net Worth 0.21 0.21 0.21 0.21 0.21

Net Worth to Total Liabilities 4.68 4.71 4.74 4.77 4.81

7/28/2019 Neo Toys

36/40

Date: March 2000

DescriptionFinancial Health Ratios

Altman Z Score

Liquidity Ratios

Current Ratio

Gross Margin Percentage

Activity Ratios

Days Sales in AR

Allowance for Bad Debt as % of AR

Bad Debt Expense as % of Net Revenues

Inventory Turnover

Days Inventory

Net Sales to Inventory

Days Purchases in AP

Net Sales to Working Capital

Total Assets to Net Sales

Net Sales to AR

Net Sales to Net Fixed AssetsNet Sales to Total Assets

Net Sales to Net Worth

Amortization and Depreciation Expense to Net Sales

Profitability Ratios

Gross Profit Percentage

Operating Expenses as % of Net Sales

Return on Total Assets

Return on Net Worth

Return on Net Sales

Income before tax to Net Worth

Income before tax to Total Assets

Retained Earning to Net Income

Coverage Ratios

Times Interest Earned

Interest Expense to Net Sales

Ratios Report

Sep 1999 Oct 1999 Nov 1999 Dec 1999 Jan 2000 Feb 2000

993.47 989.08 987.33 988.84 990.78 995.09

6.21 6.25 6.29 6.33 6.36 6.39

5.87 5.92 5.95 5.99 6.03 6.06

675.56 697.03 673.93 696.11 696.17 651.62

1.33% 1.34% 1.34% 1.34% 1.34% 1.35%

0.73% 0.73% 0.73% 0.73% 0.73% 0.73%

2.94 2.88 3.01 2.94 2.97 3.21

124.66 127.25 121.72 124.36 123.04 113.88

7.55 7.39 7.73 7.56 7.65 8.26

329.41 337.78 324.58 333.25 331.32 308.32

0.45 0.44 0.45 0.43 0.43 0.46

2.51 2.60 2.51 2.60 2.60 2.43

0.54 0.53 0.54 0.53 0.53 0.56

(7.47) (7.22) (7.45) (7.20) (7.19) (7.67)0.40 0.39 0.40 0.39 0.38 0.41

0.48 0.46 0.48 0.46 0.46 0.49

0.04 0.04 0.04 0.04 0.04 0.04

61.09% 61.09% 61.09% 61.09% 61.09% 61.09%

4.54% 4.54% 4.54% 4.54% 4.54% 4.54%

0.24 0.23 0.24 0.23 0.23 0.25

0.29 0.28 0.29 0.28 0.28 0.30

0.61 0.61 0.61 0.61 0.61 0.61

0.31 0.30 0.31 0.30 0.30 0.32

0.26 0.25 0.26 0.25 0.25 0.26

3.42 3.53 3.42 3.54 3.55 3.33

57.05 57.05 57.05 57.05 57.05 57.05

0 01 0 01 0 01 0 01 0 01 0 01

7/28/2019 Neo Toys

37/40

Ratios ReportCurrent Liabilities to Inventory

AP to Net Sales

Total Liabilities to Net Worth

Net Worth to Total Liabilities

3.21 3.23 3.25 3.27 3.29 3.31

0.35 0.36 0.35 0.35 0.35 0.33

0.21 0.20 0.20 0.20 0.20 0.20

4.85 4.88 4.92 4.95 4.98 5.01

7/28/2019 Neo Toys

38/40

SalesComposition

Chart

5%

10%

16%

21%16%

13%

11%

8%

Cost of Sales By Product

Product1

Product2

Product3

Product4

Product5

Product6

Product7

Product8


7/28/2019 Neo Toys

39/40

Revenue -Expense Trend Chart

($100,000)

$0

$100,000

$200,000

$300,000

$400,000

$500,000

$600,000

$700,000

April 1999 May 1999 June 1999 July 1999 August 1999 September1999

October 1999 November1999

December1999

January 2000 February2000

March 2000

Revenue-Expense Trend

Revenue

Cost of Sales

Gross Profit

Total Operating Expe

Net Income before Ta


7/28/2019 Neo Toys

40/40

nse

xes


Documents

Neo Toys