With regard to the Excel document and the future Profit & Loss account.
At some stage there could well be a new research & development program, thus associated expenditure. Presently, costs are of course unknown. From the cash there might be income receivable, again an unknown sum, the cash would no doubt be used to buy in / fund research & development.
Firstly, given those unknowns, what are the implications upon the documentation if the user inputs his own Research & Development costs in the Profit & Loss Account?? Secondly, by taking the number of shares in issue and the Net Profit data could a projectable Earnings per Share EPS be computed?? In other words what might the EPS look like in five years time??
