Example 2 BASF Group - Plan 2006
1 Operating income  2 Non-operating income  3 Total Profit  4 Assets  5 Liabilities and equity  6 Working Capital  7 Invested Capital  8 Change assets  9 Change liab./equity  10 Change Invested Capital  11 Capital addition/distribution  12 Statement of Cash Flows  13 Cash Flows  14 Performance  15 Productivity 
Revenues-, Total assets-, Invested-Capital, Equity-Rentability % = Key Figures
GroupOperative
20062006
Group PlanSum operative
R1 C.Revenues (% Mill.EUR)5,152.129,445,152.129,44
R2 C.Gross margin I/Revenues (% %Points)215,9468,350,000,00
R3 C.Employees (% Employ.)-100,00-82.000,00!0,00
 %Mill. EUR%Mill. EUR
01 Revenues100,0043.495,44100,0043.495,44
02 Operating profit/Revenues19,6519,65
03 EBITDA/Revenues20,2319,65
04 Depreciation total/Revenues5,245,24
05 EBIT/Revenues14,9814,41
06 Balance of interest/Revenues-0,450,00
07 Profit after tax/Revenues7,2614,41
08 Total assets = end of year100,0035.283,20100,0035.283,20
09 Operating profit/T.A.24,2324,23
10 Gross Cash Flow/T.A.15,4224,23
11 Free Cash Flow/T.A.-0,2815,46
12 Balance of interest/T.A.-0,560,00
13 Profit after tax/T.A.8,9617,76
14 Return on Total Assets18,6217,76
15 Invested Capital = end of year100,0026.602,00100,0035.283,20
16 Profit after tax/I.C.11,8817,76
17 ROIC/I.C.24,6917,76
18 Gross cash flow/I.C.20,4524,23
19 Stockholders equity = end of year100,0018.765,13100,006.267,61
20 EBITDA/S.E.46,88136,38
21 Return on Stockholders equity/S.E.16,84100,00
22 Gross Cash Flow/S.E.28,99136,38
23 Free cash flow/S.E.-0,5287,04
Constructing the planned consolidated financial statements through input of non-operative planning parameters: e.g. result from affiliates, dividends, tax rate. 2005/11/10