 Company Name : Nature Outdoor Recreation and Resort (NATOUR)  Company Address : Hutan Simpan Ayer Hitam, 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 :  Office Number :

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

NATOUR Balance Sheet Change Assets Current Assets Cash Account Receivable Fixed Assets Property Equipment Vehicle 5,733, ,000 13,000,000 1,485,000 4,000, ,000 13,000,000 1,500,000 1,733, , ,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 9,400,000 3,730,000 1,500, ,000 10,000,000 4,000, , , , ,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, , ,002,100 Total Equity 7,273,1004,271,000 3,002,100 Total Liabilities And Equity21,973,10020,200,0001,773,000

NATOUR Income Statement Revenue Service sales Investment income ,000,000 1,140, , ,000 Change 3,500, ,000 Total revenue5,140,000800,000 4,340,000 Expenses Salaries Operating Expenses Depreciation Interest paid 300, ,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

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

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

RATIO ANALYSIS Liquidity Ratio Efficiency Ratio Leverage Ratio Profitability Ratio

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

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

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

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

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

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

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

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

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

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

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

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

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

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.