Balance Sheet (الميزانية العمومية)

Opening Diff: EGP 3,700
Statement of Financial Position across Cash/Banks, Clearing Accounts, Inventory, Medical Lasers NBV, Deferred Packages & Equity.
Trial BalanceProfit & LossMulti-Branch P&LBalance SheetCash FlowEgypt VAT ReturnDeferred PackagesCash vs Accrual Bridge
Net Total Assets

EGP 19,059,992.60

Gross EGP 21,699,992.60 − Depr. EGP 2,640,000
Total Liabilities

EGP 4,877,002.60

AP, Deferred Packages, Wallets, VAT & Loans
Total Shareholders' Equity

EGP 14,179,290

Incl. EGP 637,590 YTD Net Profit
Liabilities + Equity

EGP 19,056,292.60

Variance: EGP 3,700
Assets (الأصول)
EGP 19,059,992.60
1110Branch Cash Drawers & SafesEGP 393,400
1120CIB & QNB Corporate Bank AccountsEGP 3,151,000
1130Card Terminal (Visa/MC) ClearingEGP 68,500
1140InstaPay Clearing AccountEGP 45,592.60
1210Patient Accounts Receivable (Control)EGP 18,500
1310Medical & Retail Inventory AssetEGP 843,000
1510Medical Laser & Aesthetic Devices (Cost)EGP 17,180,000
1590Accumulated Depreciation — Medical DevicesLess: Contra(EGP 2,640,000)
Total Net Clinic AssetsEGP 19,059,992.60
Liabilities & Shareholders' Equity
EGP 19,056,292.60
Liabilities (2000s)
2110Suppliers Accounts Payable (Control)EGP 382,600
2150Partner Doctors Revenue-Share PayableEGP 233,100
2210Deferred Package Revenue (Unearned Sessions)EGP 412,000
2220Client Wallet & Gift Card LiabilityEGP 127,200
2310VAT Output Payable (14% ETA)EGP 307,902.60
2320Withholding Tax Payable (1% WHT)EGP 14,200
2410Equipment Lease & Bank Loan FacilityEGP 3,400,000
Total LiabilitiesEGP 4,877,002.60
Shareholders' Equity (3000s)
3110Shareholders Paid-In CapitalEGP 12,000,000
3210Retained EarningsEGP 1,541,700
YTDCurrent Period Unappropriated Net ProfitEGP 637,590
Total Liabilities & EquityEGP 19,056,292.60