Project - Phase 1 - To Do FNCE 390 - Project - Phase 1 GREENGO LTD. Formation of Business IIntroduction For several years now you have been working with three "boot-strap" business operations...

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Project - Phase 1 - To Do FNCE 390 - Project - Phase 1 GREENGO LTD. Formation of Business IIntroduction For several years now you have been working with three "boot-strap" business operations involved in the manufacture of agricultural crop nutrients. As a "hopeful my big day" business investor you have recently joined a boutique venture capital firm. You believe your time has come and have convinced the venture firm partners that there is unlimited potential if these three businesses are combined (your fellow school mates). You have also convinced your school mates that there are many potential benefits by combining the three operations and gaining access to your firms venture capital funding. Believing you, they have asked you to "make it happen " and complete the combination. Your documented project plan and implementation steps are outlined below: The business's will combine effective February 1, 2022 into a single incorporated entity. You will create a February 1, 2022 Opening Balance sheet reflecting the closing of the business combination transaction. The businesses will then transition operations from "as is" to an integrated entity over the next year. You will develop the forecast income statement for the first year of operations using the assumptions provided for the year ended January 31, 2023 as well as the January 31, 2023 Balance Sheet. You are doing this as you believe it will take one year to establish operations before heading down the growth plan you have in mind. Financial performance for the first year is based on 2022 combined results of the individual businesses with certain adjustments you expect to see from the formation of the new company. IIProject Plan ACombination process - Entries for Column H 1Complete the column "Combined As Is" Balance Sheet by adding the respective balances of the individual entities. Column H reflects the totals of columns B-D-F 2Complete the column "Combined As Is" Income Statement by adding the respective balances of the individual entities. Column H reflects the totals of columns B-D-F 3Review the "Combined As Is" Ratios (each entity has formulas to work with) Test check accuracy of ratios in Column H BIncorporation process - revaluation adjustments reflect in Column J - new Balance column K 1The incorporation process has been structured such that an incorporated entity created by your firm will acquire the operations of each entity. As such all assets are revalued to their fair market values at the time of acquisition. The fair market values are: CashAll cash balances of original operations paid to founders - Combined cash = $0 Opening Balance Sheet cash = $0 Accounts receivableAccounts receivable are revalued at 7% higheras no allowance for doubtfuls InventoryInventory is revalued at 9% lower due to obsolete raw materials Prepaid expensesTransfer $105,000 to Inventory as goods received day of transaction. Deferred revenueReduce by 20% to reflect work completed - record change to venture capital short term loan as is considered a purchase adjustment Landcombined revised market value per appraisal2,010,000 Building combined revised market value of2,450,000 Equipment increase combined market value to975,000 Vehiclesrevised market value380,000 Accumulated depreciationAdjusted all historical balances to a zero balance as assets are revalued and reflect a new starting value Goodwill and intangiblesAdd $330,000 for goodwill Accounts payableDue diligence discovered an additional $280,000 in payables Income taxes payableNones Deferred tax liabilityAdd $415,000 for tax effect of transaction as deferred tax liability Term loanNo change MortgageNo change Current portion of debtNo change Due to relativesConvert 20% of balance to share capital - repay 80% using venture capital short term loan Proprietorship capitalConvert full balances to share capital Partnership capitalConvert full balances to share capital Share capitalProprietor + Partnership capital + 30% of due from relatives converted Retained EarningsNone as the start-up of new legal entity Venture capital loanBalancing figure of all other balance sheet balances and adjustments C2022-2023 Operations - Operational Changes - reflect in 2022-2023 adjustments column (Column P) 1Revenues will increase by $7,200,000 2Gross profit will be 29% based on 2022-2023 pro forma ending revenues 3Selling costs will increase by 11% of incremental sales 4Administrating costs will increase by 8% of incremental cost of sales 5Amortization will increase by $180,000 per annum (in addition to historical) 6Interest expense will increase based on venture capital short term loan balance at 9% interest rate 7Income taxes will be 24% of combined incomes as now an incorporated entity - split as follows - 25% deferred - 75% current - adjust balance sheet accounts for these amounts 8Adjust final accounts receivable balances to reflect a 45 day collection cycle - difference to cash (use 360 days) 9Adjust final inventory balances to reflect 57 days on hand - difference to cash (use 360 days) 10Adjust final accounts payable balances to reflect a turnover ratio of 72 days - difference to cash (use 360 days) 11Acquired new formulation equipment for $154,000 and financed 100% with a new term loan at end of year. Term loan is repayable over five years and life of equipment will be 10 years. DBalance Sheet Steps - balancing everything 1Columns B through to L will balance at the Balance Sheet level - ignore income statement effects. 2Columns N & P must reflect the income statement changes and will balance by recording the balance amount in cash If you leave cash blank - the figure reflected in line 57 * -1 should work. Once cash adjusted - line 57 = 0 3Column R will balance if 1 and 2 above are balanced EYour Management Report Upon completion you are to prepare a brief report and include as an Appendix your completed Template Your report should address the following: 1) describe 3 benefits of incorporation into a larger entity 2) 3 areas of financial improvement you want to address going forward based on ratio analysis 3) identify 3 potential conflicts that could arise between management and your venture capital firm 4) considering your growth plans - what senior management positions would you consider necessary to ensure credibility in the financial community? Maximun size is 6 members. 5) Build the Year 1 cash flow statement to support the change in cash for Year 1 statement section and add as Appendix 6) Should dividends be considered at this time. Maximum Report length is 2 pages plus Appendices FProject Responsibility As you develop the project you are required to report to the Venture Capital Senior Manager to ensure work is progressing correctly. You are encouraged to ask for assistance at any time - email with questions and proposed solutions. DO NOT LEAVE THIS TO LAST MOMENT. Good practice for mid-term preparation. Each column must balance at the balance sheet level. Working on a column by column basis will be most effective with the respective columns cross adding. If a formula exists in a cell - do not alter it. If unsure of what to do - contact the Senior Manager. The cells with require work by you. GREENGO Template GREENGO LTD.Owner: Mary OilseedPartners: Helen Lamb (75%) + Heather Legg (25%)Shareholder: Nicolas GoldBalance Sheet OpeningAs Is = Combined + Corporate Tax EffectOperational Changes Including Corporate TaxForecast Results Start-up Balance SheetsCanola Grow (proprietorship)Sugar Sap (partnership)BannerCrop Inc.CombinedRevaluationGREENGO LTD.First Year Feb 1 2022 - Jan 31 2023AdjustmentsGREENGO LTD. January 31 2022February 1February 1 202220222021As IsAdjustmentsOpeningOperations2022-2023Jan 31 2023 Assets Current assets Cash$ 65,000$ 75,000$ 35,000$ - 0$ - 0Balancing Figure Accounts receivable1,375,0001,200,0001,080,000- 0- 0 Inventory1,115,0001,350,000900,000- 0- 0 Prepaid expenses55,000105,00060,000- 0- 0 2,610,0002,730,0002,075,000- 0- 0- 0- 0- 0- 0 Property, plant and equipment Land610,000500,000525,000- 0- 0 Buildings250,000700,000600,000- 0- 0 Equipment160,000550,000130,000- 0- 0 Vehicles80,000200,00090,000- 0- 0 1,100,0001,950,0001,345,000- 0- 0- 0- 0- 0- 0 Less: Accumulated amortization Accumulated amortization - Buildings- 0(150,000)(200,000)- 0ERROR:#DIV/0!ERROR:#DIV/0!ERROR:#DIV/0! Accumulated amortization - Equipment(40,000)(85,000)(80,000)- 0ERROR:#DIV/0!ERROR:#DIV/0!ERROR:#DIV/0! Accumulated amortization - Vehicles(80,000)(100,000)(80,000)- 0ERROR:#DIV/0!ERROR:#DIV/0!ERROR:#DIV/0! (120,000)(335,000)(360,000)- 0- 0- 0ERROR:#DIV/0!ERROR:#DIV/0!ERROR:#DIV/0! 980,0001,615,000985,000- 0- 0- 0ERROR:#DIV/0!ERROR:#DIV/0!ERROR:#DIV/0! Goodwill and other intangibles- 0- 0- 0- 0- 0- 0 $ 3,590,000$ 4,345,000$ 3,060,000$ - 0$ - 0$ - 0ERROR:#DIV/0!ERROR:#DIV/0!ERROR:#DIV/0! Liabilities and Shareholders' Equity Current liabilities Accounts payable$ 2,090,000$ 1,515,000$ 1,909,900$ - 0$ - 0 Deferred revenue125,000130,000210,000- 0- 0 Income taxes payable- 0- 0- 0- 0- 0- 0- 0 Venture short term loan - due on demand- 0- 0- 0- 0- 0- 0 Current portion of long term debt100,00045,00050,000- 0- 0- 0 2,315,0001,690,0002,169,900- 0- 0- 0- 0- 0- 0 - Term loan payable400,000400,000- 0- 0- 0 Refinance term loan- 0- 0- 0- 0- 0 Mortgage payable- 0650,000500,000- 0- 0 Due to Relatives300,0001,000,000440,000- 0- 0 700,0002,050,000940,000- 0- 0- 0- 0- 0- 0 Less: portion due within one year(100,000)(45,000)(50,000)-- 0--- 600,0002,005,000890,000- 0- 0- 0- 0- 0- 0 Deferred income taxes- 0- 0- 0- 0- 0- 0- 0 2,915,0003,695,0003,059,900- 0- 0- 0- 0- 0- 0 Shareholders' Equity Proprietorship Capital675,000- 0- 0- 0- 0 Partnership Capital- 0650,000- 0- 0- 0 Share capital- 0- 0100- 0- 0 Retained earnings- 0- 0- 0- 0- 0- 0- 0 675,000650,000100- 0- 0- 0- 0- 0- 0 3,590,0004,345,0003,060,000- 0- 0- 0- 0- 0- 0 - 0- 0- 0- 0- 0- 0ERROR:#DIV/0!ERROR:#DIV/0!ERROR:#DIV/0! GREENGO LTD.AS IS Income StatementCanola Grow (proprietorship)Sugar Sap (partnership)BannerCrop Inc.CombinedFirst YearOperating AdjustmentsGREENGO LTD. Year Ended January 31202220222022As IsOperations2022-2023Jan 31 2023 Revenues$ 7,750,000$ 14,560,000$ 7,450,000$ - 0$ - 0 Cost of goods sold5,618,75010,192,0005,587,500- 0 Gross profit2,131,2504,368,0001,862,500- 0--- 0 27.5%30.0%25.0%ERROR:#DIV/0!ERROR:#DIV/0!ERROR:#DIV/0!ERROR:#DIV/0! Expenses Selling685,0002,680,000995,000- 0- 0 Administrative815,000877,000675,000-- 0 Amortization60,000125,00070,000- 0 Interest4,75025,00097,500- 0- 0 1,564,7503,707,0001,837,500- 0- 0- 0- 0 Income before income taxes566,500661,00025,000- 0- 0- 0- 0 Income tax expense - current- 0- 0- 0 - deferred- 0- 0- 0 Income tax expense- 0- 0- 0- 0- 0- 0- 0 Net income$ - 0$ - 0$ 25,000$ - 0$ - 0$ - 0$ - 0 Retained earnings, beginning- 0- 0(25,000)- 0- 0- 0 Less: Dividends- 0- 0- 0- 0- 0- 0 Retained earnings, ending$ - 0$
Answered Same DayFeb 15, 2022

Answer To: Project - Phase 1 - To Do FNCE 390 - Project - Phase 1 GREENGO LTD. Formation of Business...

Rochak answered on Feb 15 2022
102 Votes
GREENGO with the incorporation and forming a larger entity will make the company very competitive in the industry, the benefits of incorporating into a larger entity are as follows:
· Revenue base increase, as a result, the company can achieve economies of scale
· Customers are acquired through the acquisition of companies will ultimately help in increasing the sale of the company, and will result in a profit
· The incorporation will help increase the days to payable ratio, which will help the company reduce the cash conversion cycle.
Areas of Financial Improvement:
· Improving the day’s receivable ratio, the company has a very high day’s receivable ratio of 66 days which is making the cash conversion cycle to be high
· EBIT/Revenue is something which needs to be improved as it is just 8.24% when the gross profit margin is 29%
· Increase the EBIT/Interest, which is already good but improving this will mean that the company increases the EBIT and decreases the interest
Conflicts that could a
rise between management and venture capital are:
· Conflicts with the position at the senior management
· Strategy which the management is looking to use whereas the strategy which you want to use
· Business income usage conflicts between the senior management and your firm
Senior Management Position which are most important:
1. Chief Financial Officer
2. Chief Executive Officer
3. Executive Director
4. Chief Information Officer
5. Chief Marketing Officer
No, dividends should not be considered at this time because the firm is just starting out and with the business opportunity, we can look to reinvest the money instead of distributing them as dividends
Appendix
    GREENGO LTD.
    Owner: Mary Oilseed
     
    Partners: Helen Lamb (75%) + Heather Legg (25%)
     
    Shareholder: Nicolas Gold
     
     
     
     
     
    Balance Sheet Opening
     
    As Is = Combined + Corporate Tax Effect
     
    Operational Changes Including Corporate Tax
     
    Forecast Results
    Start-up Balance Sheets
    Canola Grow (proprietorship)
    
    Sugar Sap (partnership)
    
    BannerCrop Inc.
    
    Combined
    
    Revaluation
    
    GREENGO LTD.
    
    First Year Feb 1 2022 - Jan 31 2023
    
    Adjustments
    
    GREENGO LTD.
     
    January 31 2022
    
    February 1
     
    February 1
    
     
     
     
     
     
     
    2022
     
    2022
     
    2021
     
    As Is
     
    Adjustments
     
    Opening
     
    Operations
     
    2022-2023
     
    Jan 31 2023
    Assets
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    Current assets
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
     Cash
     $ 65,000
    
     $ 75,000
    
     $ 35,000
    
     $ 1,75,000
    
     $ -
    
     $ 1,75,000
    
     $ 15,07,500.40
    
     7,20,782.40
    
     $ 24,03,283
     Accounts receivable
     13,75,000
    
     12,00,000
    
     10,80,000
    
     36,55,000
    
     39,10,850
    
     75,65,850
    
    
    
     46,20,000
    
     1,21,85,850
     Inventory
     11,15,000
    
     13,50,000
    
     9,00,000
    
     33,65,000
    
     31,67,150
    
     65,32,150
    
    
    
     41,54,920
    
     1,06,87,070
     Prepaid expenses
     55,000
    
     1,05,000
    
     60,000
    
     2,20,000
    
     35,000
    
     2,55,000
    
    
     
    
    
     2,55,000
    
     26,10,000
     
     27,30,000
     
     20,75,000
     
     74,15,000
     
     71,13,000
     
     1,45,28,000
     
     15,07,500
     
     94,95,702
     
     2,55,31,203
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    Property, plant and equipment
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
     Land
     6,10,000
    
     5,00,000
    
     5,25,000
    
     16,35,000
    
     20,10,000
    
     36,45,000
    
    
    
    
    
     36,45,000
     Buildings
     2,50,000
    
     7,00,000
    
     6,00,000
    
     15,50,000
    
     24,50,000
    
     40,00,000
    
    
    
    
    
     40,00,000
     Equipment
     1,60,000
    
     5,50,000
    
     1,30,000
    
     8,40,000
    
     9,75,000
    
     18,15,000
    
    
    
     1,54,000
    
     19,69,000
     Vehicles
     80,000
    
     2,00,000
    
     90,000
    
     3,70,000
    
     3,80,000
    
     7,50,000
    
    
    
    
    
     7,50,000
    
     11,00,000
     
     19,50,000
     
     13,45,000
     
     43,95,000
     
     58,15,000
     
     1,02,10,000
     
     -
     
     1,54,000
     
     1,03,64,000
    Less: Accumulated amortization
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
     Accumulated amortization - Buildings
     -
    
     (1,50,000)
    
     (2,00,000)
    
     (3,50,000)
    
     -
    
     (3,50,000)
    
     (1,55,369)
    
     (2,65,042)
    
     (7,70,411)
     Accumulated amortization - Equipment
     (40,000)
    
     (85,000)
    
     (80,000)
    
     (2,05,000)
    
     -
    
     (2,05,000)
    
     (70,499)
    
     (1,20,263)
    
     (3,95,762)
     Accumulated amortization - Vehicles
     (80,000)
    
     (1,00,000)
    
     (80,000)
    
     (2,60,000)
    
     -
    
     (2,60,000)
    
     (29,132)
    
     (49,696)
    
     (3,38,828)
    
     (1,20,000)
     
     (3,35,000)
     
     (3,60,000)
     
     (8,15,000)
     
     -
     
     (8,15,000)
     
     (2,55,000)
     
     (4,35,000)
     
     (15,05,001)
    
     9,80,000
     
     16,15,000
     
     9,85,000
     
     35,80,000
     
     58,15,000
     
     93,95,000
     
     (2,55,000)
     
     (2,81,000)
     
     88,58,999
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    Goodwill and other intangibles
     -
     
     -
     
     -
     
     -
     
     3,30,000
     
     3,30,000
     
     
     
     
     
     3,30,000
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
     $ 35,90,000
     
     $ 43,45,000
     
     $ 30,60,000
     
     $ 1,09,95,000
     
     $ 1,32,58,000
     
     $ 2,42,53,000
     
     $ 12,52,500
     
     $ 92,14,702
     
     $ 3,47,20,202
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    Liabilities and Shareholders' Equity
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    Current liabilities
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
     Accounts payable
     $ 20,90,000
    
     $ 15,15,000
    
     $ 19,09,900
    
     $ 55,14,900
    
     $ 57,94,900
    
     $ 1,13,09,800
    
    
    
     $ 52,48,320
    
     $ 1,65,58,120
     Deferred revenue
     1,25,000
    
     1,30,000
    
     2,10,000
    
     4,65,000
    
     3,72,000
    
     8,37,000
    
    
    
    
    
     8,37,000
     Income taxes payable
     -
    
     -
    
     -
    
     -
    
     -
    
     -
    
     2,25,450
    
     6,86,229
    
     9,11,679
     Venture short term loan - due on demand
     -
    
     -
    
     -
    
     -
    
     34,01,000
    
     34,01,000
    
    
    
    
    
     34,01,000
     Current portion of long term debt
     1,00,000
    
     45,000
    
     50,000
    
     1,95,000
    
     -
    
     1,95,000
    
    
     
    
    
     1,95,000
    
     23,15,000
     
     16,90,000
     
     21,69,900
     
     61,74,900
     
     95,67,900
     
     1,57,42,800
     
     2,25,450
     
     59,34,549
     
     2,19,02,799
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
     -
    Term loan payable
     4,00,000
    
     4,00,000
    
     -
    
     8,00,000
    
     8,00,000
    
     16,00,000
    
    
    
     1,54,000
    
     17,54,000
    Refinance term loan
     -
    
     -
    
     -
    
     -
    
     -
    
     -
    
    
    
    
    
     -
    Mortgage payable
     -
    
     6,50,000
    
     5,00,000
    
     11,50,000
    
     11,50,000
    
     23,00,000
    
    
    
    
    
     23,00,000
    Due to Relatives
     3,00,000
    
     ...
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