2.  Company Name : Nature Outdoor Recreation and Resort (NATOUR)  Company Address : Hutan Simpan Ayer Hitam, 47100 Puchong, Selangor  Type of Company : Services  Ownership of Company : Shareholder  Capital of Company : Based on share of owner of company 1. Director – 22% 2. Deputy of director – 21% 3. Others – 18%  Web : www.natour.net.my  Office Number : 03 12345678

4. FINANCIAL STATEMENT Balance Sheet Income Statement Retained Earnings Statement Cash Flow Statement

5. NATOUR Balance Sheet 20132012 Change Assets Current Assets Cash Account Receivable Fixed Assets Property Equipment Vehicle 5,733,100 300,000 13,000,000 1,485,000 4,000,000 200,000 13,000,000 1,500,000 1,733,100 100,000 - -15,000 Total Assets21,973,10020,200,000 1,773,100 Liabilities And Equity Liabilities Current Liabilities Account Payable Accrued Salaries Long-Term Liabilities Mortgages L-T Bank Debt 1,275,000 300,000 9,400,000 3,730,000 1,500,000 429,000 10,000,000 4,000,000 -225,000 -129,000 -600,000 -270,000 Total Liabilities 14,730,00015,929,000 -1,199,000 Equity Paid-In Capital Retained Earnings 4,000,000 3,273,100 4,000,000 271,000 - 3,002,100 Total Equity 7,273,1004,271,000 3,002,100 Total Liabilities And Equity21,973,10020,200,0001,773,000

6. NATOUR Income Statement Revenue Service sales Investment income 2013 4,000,000 1,140,000 2012 500,000 300,000 Change 3,500,000 840,000 Total revenue5,140,000800,000 4,340,000 Expenses Salaries Operating Expenses Depreciation Interest paid 300,000 100,000 30,000 300,000 100,000 - - 30,000 Total expenses430,000400,000 30,000 Operating income 4,710,000400,000 4,310,000 Interest expense100,000 - Taxes (29%)1,336,90029,000 1,307,900 Net income3,273,100271,0003,002,100

7. NATOUR Retained Earnings Statement Retained Earnings, 2012 Add Income For 2012 Subtract Withdrawal (Dividends) 271,000 0 Retained Earnings, 2013 3,273,100

8. NATOUR Cash Flow Statement 2013 Cash Flow from Operating Activities: Net profits after taxes Depreciation Increase in Account Receivable Decrease in Account Payable Decrease in Accrued Salaries 3,273,100 30,000 (100,000) (225,000) (129,000) Cash Flow from Investing Activities: Decrease in gross fixed assets 30,000 2,849,100 Cash Flow from Financing Activities: Decrease in mortgage Decrease in L-T Debt Change in stockholders’ equity Dividends paid (600,000) (270,000) - 30,000 Net Increase in Cash for the Year (870,000) 2,009,100

9. RATIO ANALYSIS Liquidity Ratio Efficiency Ratio Leverage Ratio Profitability Ratio

10. Increase 1.65x (43.08%) In this two years, our company has increase the ability to pay our short term current liabilities.

11. Our QR is same as CR because our company doesn’t has inventory. Services-based company.

12. Increase 118.64 (533.63%) Customers take shorter period to pay their bills in 2013 compare to 2012.

13. Increase 0.2188 (268.47%) Our company is using our fixed asset more extensively on 2013 compare to 2012 to generate sales.

14. 2012 2013 Increase 0.157x (728%) Our company is using our total asset more extensively on 2013 compare to 2012 to generate sales.

15. 2012 2013 Decrease 12% Total asset covered by total debt is decreasing from 2012 to 2013

16. 2012 2013 Increase 43.1x (1177.5%) The company ability to pay debt is increasing from 2012 to 2013. So our company don’t have difficulty to additional fund.

17. 2012 2013 Increase 37.8% Our company can control the operating cost and expenses from the increasing income before taxes and interest.

18. 2012 2013 Increase 27.6% Our company can control the operating cost and expenses from the increasing income after taxes and interest.

19. 2012 2013 Increase 19% (1050%) Our company ability to generate operating income with our assets is increasing

20. 2012 2013 Increase 13.56% Our company ability to generate net income with our assets is increasing.

21. 2012 2013 Increase 38.7% The rate of return on the stockholder investment is increasing.

22. 2012 2013 The Net Profit Margin of NATOUR on 2013 is 151% from 2012 The Total Asset Turnover of NATOUR on 2013 728% from 2012

23. 2012 2013

24. In conclusion, our company :-  Have good management over company’s cost and expenses  Have efficient utilization of company’s asset  Reasonable usage of debt financing, so our company can still meet our debt obligation even during bad times.