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Case Study: Ofoq Retail Co.

Ofoq Retail Co. is a fast-growing retail startup. The CFO has asked you — the new financial analyst — to prepare next year’s projected financial statements for a board presentation.

Available data (base year)

Item Value
Revenue EGP 2,400,000
Gross margin 45%
Operating expenses 30% of revenue
Debt balance EGP 500,000 at 8% interest
Tax rate 22.5%
Beginning cash EGP 180,000
Beginning net PP&E EGP 900,000
Common stock EGP 300,000
Beginning retained earnings EGP 280,000

Assumptions for next year

  • Expected revenue growth: 15%
  • Planned Capex: EGP 220,000 (new store expansion)
  • Depreciation: EGP 150,000
  • Dividend payout ratio: 10% of net income

What’s required

  1. Download the blank Excel template from the course overview page and build the full income statement for next year.
  2. Link net income into the cash flow statement, applying the depreciation add-back and Capex deduction.
  3. Build the ending balance sheet and confirm it balances (assets = liabilities + equity).
  4. Compare your result to the downloadable “solved model” file — only after you’ve tried it yourself.
  5. Test your understanding on the quiz page.

Tip: use the same logic from the interactive lab in lesson three as your reference, but with Ofoq Retail Co.’s new numbers.