A comprehensive, practitioner-engineered suite of 18 Nigerian statutory and business calculators developed by Audu Ayuba & Co. (Chartered Accountants). Each tool is rigorously calibrated to Nigerian tax and corporate statutes, including the Personal Income Tax Act (PITA 2011 Sixth Schedule), Companies Income Tax Act (CITA), Value Added Tax (VAT 7.5%), Pension Reform Act (PRA 2014), and statutory Withholding Tax schedules.
Computes Nigerian Pay-As-You-Earn (PAYE) income tax under PITA 2011 Sixth Schedule, Consolidated Relief Allowance (CRA), statutory pension, NHF, and minimum tax.
Calculates Nigerian corporate income tax across turnover tiers (0%, 20%, 30%), 3% Tertiary Education Tax (EDT), 0.005% Police Trust Fund, and Minimum Tax provisions.
Extracts and adds Nigerian VAT (7.5%), calculates VAT-inclusive and exclusive figures, and computes monthly FIRS Output vs Input VAT net remittable tax.
Determines applicable statutory Nigerian Withholding Tax deductions across professional fees, consultancy, contracts, rent, dividends, and interest for corporate (FIRS) and individual (State IRS) payees.
Computes qualifying capital expenditure Initial & Annual Allowances, Tax Written Down Value (TWDV), 66.67% assessable profit restriction, and balancing charges under CITA Second Schedule.
Generates comprehensive monthly employee payslip breakdowns and employer Cost-to-Company (CTC) statutory burdens including 10% employer pension, 1% NSITF, and 1% ITF.
Models mandatory 8% employee and 10% employer contributions under the Pension Reform Act (PRA 2014) on pensionable emoluments, with long-term compound growth projections.
Computes Nigerian commercial bank loan amortisation schedules on reducing balance, converts misleading flat interest rates into true APR, and computes upfront facility fees.
Converts USD, GBP, and EUR to Nigerian Naira (NGN), analyses buy/sell bank bid spreads, and computes realized vs unrealized foreign exchange gains and losses under IAS 21.
Calculates Gross, Operating, and Net Profit Margins, alongside an exact mathematical converter between Cost Mark-up and Gross Profit Margin.
Determines the exact unit sales volume and revenue required to cover fixed overheads, computes Contribution Margin, Margin of Safety, and Target Profit sales.
Computes Net Working Capital, Current and Quick liquidity ratios, Days Inventory Outstanding (DIO), Days Sales Outstanding (DSO), Days Payables Outstanding (DPO), and Cash Conversion Cycle (CCC).
Models operational, investing, and financing cash flows under IAS 7 principles across monthly, quarterly, and annual horizons to forecast bank balances and avoid insolvency.
Computes 15+ core financial ratios spanning Profitability (ROE, ROA, Operating Margin), Liquidity (Current, Quick), Gearing/Solvency (Debt-to-Equity, Interest Cover), and Asset Turnover.
Generates annual and monthly book depreciation schedules across Straight-Line, Reducing Balance, and Units of Production methods with salvage values and Net Book Value (NBV).
Prepares professional Nigerian commercial invoice schedules with line items, adds statutory 7.5% VAT, deducts vendor Withholding Tax (WHT) at source, and computes net cash receivable.
Performs discounted cash flow (DCF) project appraisal, computes Net Present Value (NPV), Internal Rate of Return (IRR), Payback Period, and EBITDA multiple enterprise valuations.
Audits actual financial results against budgeted targets and prior-year performance, categorizing variances as Favourable (F) or Unfavourable (U) with percentage tolerances.
While these calculators offer high-precision financial estimations according to prevailing Nigerian tax tables, complex business arrangements, transfer pricing, pioneer status exemptions, and cross-border withholdings require specialized review. Initiate a confidential engagement with Ayuba Audu, MBF, FCA to ensure complete statutory compliance with FIRS and State Internal Revenue Services (SIRS).