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To delete these instructions, click the border of this text box and then press the DELETE key. The value of a spreadsheet is that it puts a lot of information in one place to facilitate comparison and analysis. Enter information from your past three years' financial statements and from current year-to-date statements, if available, but simplify the information in two ways to fit into this format: 1] Compress your chart of accounts. Your financial statements, no doubt, have many more lines than are provided on this spreadsheet. Combine categories to fit your numbers into this format. 2] Condense the numbers for ease of comprehension. We recommend that you express your values in thousands, rounding to the nearest $100; i.e., $3,275 would be entered as $3.3. 3] Fill in the "RMA Avg." column. a. "RMA" refers to the book Statement Studies, published annually by Robert Morris Associates, who are now called the Risk Management Association. The book contains financial average data sorted by type of business and size of firm. It is a standard reference for bankers and financial analysts. You can find it at major libraries, or ask your banker. b. Enter the percentages and ratios from RMA for your size and type of business in the "RMA Avg." column. You will note that the format of our spreadsheet is exactly the same as the format in the RMA book. c. Note that for some of the ratios, the RMA book gives three numbers. These are the median (the value in the middle of the range; i.e.: the "average"), the upper quartile (the value half way between the middle and the extreme upper case), and the lower quartile (the value half way between the middle and the extreme lower case). 4] Analyze your financial history: a. Look for significant changes in absolute values ($) or relative distribution of Assets, Liabilities, or Expenses (%). What do these changes tell you about how your company is evolving? b. Also look for changes in your ratios. Why are ratio values shifting, and what does this mean? c. If you are unfamiliar with ratio analysis, study the "Explanation ... and Definition of Ratios" sections near the front of the RMA book. They are exceptionally clear and well written. Periodic ratio analysis will give you valuable insights into the financial dynamics of your company. d. If your ratio values differ from the industry average for similar firms, try to understand why, and explain in the business plan. <   N  G     7 a d   c  R      "   ? A ` c  p0 MicrosoftN MicrosoftN MicrosoftN MicrosoftN MicrosoftN" MicrosoftN, MicrosoftN, MicrosoftN- MicrosoftN. 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