Financial Cash Flow Forecast财务现金流量预测
Sales Price50
Material Cost12
Monthly Rental Year 1800Month Month1
Direct Labour per unit5Volume
Indirect Materials0.1Material Ordered350
0 Indirect Labour0.1Production/month
Factory Expenses1500 Sales/month0
Sales Salaries1500
Fixed Sales Expenses500Cash inflows
Sales Commission0.1 Loan Capital25000
Admin Salaries500 Share Capital50000
Admin Expenses1500 Sales revenue0
Loan Interest0.1Total Cash Inflow75000
Depreciation0.2
Year 1 Dividend0.1Cash Outflows
Corporation Tax0.25 Capital
Buildings800
Machinery20000
Direct costs
Direct materials0
Direct labour0
Direct Expenses
Manufacturing
overheads
Indirect
materials0
Indirect labour0
Factory
1500
expenses
Sales and
distribution costs
Sales salaries1500
Sales expenses500
Administration
expensies
Admin. Salaries500
Admin.
1500
Expenses
Dividend and Tax
Loan interest
Total Cash
26300
Outflows
net cash flow48700
cumulative cash
48700
flow
Profit and Loss Year 1(000s)￡Balance Sheet Year 1(000s)
Revenue227500 Fixed Assets
Buildings
Cost of goods sold126970 Machinery
Gross Profit100530
Current Assets Administration expenses68000 Debtors
Stock & WIP
Cash at Bank Profit before interest and tax32530
Interest2500 Current Liabilities
Creditors
Share Dividend Profit on ordinary activities
before tax30030 Tax Liability
Tax (25%)7508
Long Term
Liabilities
Profit/(loss) for the year22523 Loan
Provision for Tax Dividend on Ordinary Shares5000
Regained profit/(loss)17523
Owners Equity
Issued Shares Dividend per Ordinary Share
￡1.00)0.1 Retained Earnings
Performance measurement
PBIT/Sales14.30%
Profit to O.Shareholders/O
Shareholders Funds45.05%
Current Ratio 6.36
Quick Ratio 5.86
gearing0.71
CASH FLOW STATEMENT(forecast)
Yr1(000s)
Month2Month3Month4Month5Month6Month7Month8Month9Month10 400400400450450500500550550 350400400400450450500500550 0350400400400450450500500
0017500200002000020000225002250025000 0017500200002000020000225002250025000
800800800800800800800800800 00000000
420048004800480054005400600060006600 175020002000200022502250250025002750
420480480480540540600600660 175200200200225225250250275
150015001500150015001500150015001500
150015001500325035003500350037503750 500500500500500500500500500
500500500500500500500500500 150015001500150015001500150015001500
1250
128451378013780155301796516715176501790018835 -12845-137803720447020353285485046006165 358552207525795302653230035585404354503551200
16000
16000
27500
7920
6428099700
-10670
-5000
-15670
-25000
-7508
-32508
6752367523Bla Year 10
50000
17523
67523
Month11Month12Total
5506005700
5505505100
5505504550
2500027500200000
2500027500275000
8008009600
0020000
6600660061200
2750275025500
6606606120
2752752550
1500150018000
4000400035250
5005006000
5005006000
1500150018000
12502500 1908520335210720
5915716564280
5711564280