Cash

AR
Invenotry

Equities
RE

Opening Jan
AR

Opening Feb
AR

Opening Mar
AR

Opening Apr
AR

Opening May
AR

Opening Jun
AR

31-Jan
111,250
96,250
52,500
260,000

28-Feb
72,500
137,500
70,000
280,000

31-Mar
30,000
192,500
87,500
310,000

30-Apr
-2,500
247,500
105,000
350,000

31-May
-25,000
302,500
122,500
400,000

250,000
10,000
260,000

250,000
30,000
280,000

250,000
60,000
310,000

250,000
100,000
350,000

250,000
150,000
400,000

Cash
146,250 Inventory
27,500 SG&A
Closing Jan
173,750
111,250 Inventory
41,250 SG&A
Closing Feb
152,500
72,500 Inventory
55,000 SG&A
Closing Mar
127,500
30,000 Inventory
82,500 SG&A
Closing Apr
112,500
-2,500 Inventory
110,000 SG&A
Closing May
107,500
-25,000 Inventory
137,500 SG&A
Closing Jun

52,500
10,000
111,250
173,750
70,000
10,000
72,500
152,500
87,500
10,000
30,000
127,500
105,000
10,000
-2,500
112,500
122,500
10,000
-25,000
107,500
140,000
10,000
-37,500

Opening Jan
Prod Cost

Inventory
35,000
52,500
87,500

Opening Feb
Prod Cost

52,500
70,000

Opening Mar
Prod Cost

122,500
70,000
87,500

Opening Apr
Prod Cost

157,500
87,500
105,000

Opening May
Prod Cost

192,500
105,000
122,500

Opening Jun
Prod Cost

227,500
122,500
140,000

Opening Jul
AR

Opening Aug
AR

Opening Sept
AR

112,500
-37,500 Inventory
165,000 SG&A
Closing Jul
127,500
-40,000 Inventory
192,500 SG&A
Closing Aug
152,500
-32,500 Inventory
220,000 SG&A
Closing Sept
187,500

112,500
157,500
10,000
-40,000
127,500
175,000
10,000
-32,500
152,500
192,500
10,000
-15,000
187,500

Opening Jul
Prod Cost

262,500
140,000
157,500

Opening Aug
Prod Cost

297,500
157,500
175,000

Opening Sept
Prod Cost

332,500
175,000
192,500
367,500

30-Jun
-37,500
357,500
140,000
460000

31-Jul
-40,000
412,500
157,500
530000

31-Aug
-32,500
467,500
175,000
610000

30-Sep
-15,000
522,500
192,500
700000

250,000
210,000
460,000

250,000
280,000
530,000

250,000
360,000
610,000

250,000
450,000
700,000

Inventory
COS

35,000

Closing Jan

52,500
87,500

COS

52,500

Closing Feb
COS
Closing Mar
COS
Closing Apr
COS
Closing May

70,000
122,500
70,000
87,500
157,500
87,500
105,000
192,500
105,000

COS

122,500
227,500
122,500

Closing Jun

140,000

Opening Jan
Sales

Opening Feb
Sales

Opening Mar
Sales

Opening Apr
Sales

Opening May
Sales

Opening Jun
Sales

AR
68,750 Cash
55,000
Closing Jan
123,750
96,250 Cash
82,500
Closing Feb
178,750
137,500 Cash
110,000
Closing Mar
247,500
192,500 Cash
137,500
Closing Apr
330,000
247,500 Cash
165,000
Closing May
412,500
302,500 Cash
192,500
Closing Jun

27,500
96,250
123,750
41,250
137,500
178,750
55,000
192,500
247,500
82,500
247,500
330,000
110,000
302,500
412,500
137,500
357,500

COS
Closing Jul
COS
Closing Aug
COS
Closing Sept

262,500
140,000
157,500
297,500
157,500
175,000
332,500
175,000
192,500
367,500

Opening Jul
Sales

Opening Aug
Sales

Opening Sept
Sales

495,000
357,500 Cash
220,000
Closing Jul
577,500
412,500 Cash
247,500
Closing Aug
660,000
467,500 Cash
275,000
Closing Sept
742,500

495,000
165,000
412,500
577,500
192,500
467,500
660,000
220,000
522,500
742,500

(Sale Unit)
Sales
VC
GP
SG&A (FC)
NI

55
-35 -

31-Jan
1,000
55,000
35,000 20,000

28-Feb
1,500
82,500
52,500 30,000

31-Mar
2,000
110,000
70,000 40,000

30-Apr
2,500
137,500
87,500
50,000

10,000 10,000

10,000 20,000

10,000 30,000

10,000
40,000

March
Cash Flow from OA
Net Income
Increase in AR
Increase in Inventory

30,000
55,000
17,500
-42,500
-42,500

April
40,000
55,000
17,500
-32,500
-32,500

31-May
3,000
165,000
105,000 60,000

30-Jun
3,500
192,500
122,500 70,000

31-Jul
4,000
220,000
140,000 80,000

31-Aug
4,500
247,500
157,500 90,000

30-Sep
5,000
275,000
175,000
100,000

10,000 50,000

10,000 60,000

10,000 70,000

10,000 80,000

10,000
90,000

May

July
50,000
55,000
17,500
-22,500
-22,500

70,000
55,000
17,500
-2,500
-2,500

Profit and Loss January

December
Units Sold
Sales
Cogs
Gross Margin

750
41250
26250
15000

SG&A
Net Income

10000
5000

Cash
Accounts receivable
Inventory

January
1000
55000
35000
20000
10000
10000
18.18%

December 31st January

146250
111250
68750
110000
35000

Cash lnflows:
Cash forwarded
Collections
Loan from bank
Total

$146,250 $111,250 $72,500 $30,000

$-0$-027,500
41,250
55,000
82,500 110,000 137,500
------2,500
22,500
12,500
$173,750 $152,500 $127,500 $115,000 $132,500 $150,000

Cash Outflows:
Costs & expenses
Loan payback
Cash balance

$62,500
--$111,250

Indirect Method
net income
Diff Inventry
Delta Account Receivable

$80,000
--$72,500

10,000
17500
27500
-35,000

$97,500 $115,000 $132,500 $150,000

--------$30,000
$0
$0
$0

$-0$-0$-0$-0165,000 192,500 220,000 247,500

2,500
------$167,500 $192,500 $220,000 $247,500

$167,500 $185,000 $202,500 $220,000

--7,500
17,500
15,000
$0
$0
$0 $12,500