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Month - Year

Sales Units
Production Units
Fixed Cost / Month
Variable Cost / Unit
Price / Unit

Monthly Cash Budget


[1] Cash, Beginning
[2] Cash Inflows:
* A/R Collections
* Bank Loan
Total Cash Inflows
[3] Cash, Available = [1] + [2]
[4] Cash Outflows:
* FC
* VC
* Repayment of Loan
Total Cash Outflows
[5] Cash, Ending = [3] - [4]

Projected Income Statement Monthly


[1]
[2]
[3]
[4]
[5]
[6]

Sales Volume
Sales Revenue = [1] * Price per Unit
Variable Cost = [1] * Variable Cost per Unit (-)
Marginal Income = [2] + [3]
Fixed Cost = Fixed Cost per Month (-)
Profit / Losses = [4] + [5]

Projected Balance Sheet As Of


Assets
Cash
Accounts Receivable
Inventory
Total Asset
Liabilities + Owners' Equity
Bank Payable

October 1991
500.00
10,000.00
35.00
55.00

Common Stock
Retained Earnings
Total Liabilities + Owners' Equity

November 1991
500.00
750.00

December 1991
750.00
1,000.00

January 1992
1,000.00
1,500.00

February 1992
1,500.00
2,000.00

January 1992

February 1992

146,250.00

111,250.00

27,500.00
27,500.00
173,750.00

41,250.00
41,250.00
152,500.00

10,000.00
52,500.00
62,500.00
111,250.00

10,000.00
70,000.00
80,000.00
72,500.00

January 1992

February 1992

1,000.00
55,000.00
(35,000.00)
20,000.00
(10,000.00)
10,000.00

1,500.00
82,500.00
(52,500.00)
30,000.00
(10,000.00)
20,000.00

January 31, 1992

February 29, 1992

111,250.00
96,250.00
52,500.00
260,000.00

72,500.00
137,500.00
70,000.00
280,000.00

250,000.00
10,000.00
260,000.00

250,000.00
30,000.00
280,000.00

March 1992
2,000.00
2,500.00

April 1992
2,500.00
3,000.00

May 1992
3,000.00
3,500.00

June 1992
3,500.00
4,000.00

July 1992
4,000.00
4,500.00

March 1992

April 1992

May 1992

June 1992

July 1992

72,500.00

30,000.00

55,000.00
55,000.00
127,500.00

82,500.00
2,500.00
85,000.00
115,000.00

110,000.00
22,500.00
132,500.00
132,500.00

137,500.00
12,500.00
150,000.00
150,000.00

165,000.00
2,500.00
167,500.00
167,500.00

10,000.00
105,000.00
###
115,000.00
-

10,000.00
122,500.00
132,500.00
-

10,000.00
140,000.00
150,000.00
-

10,000.00
157,500.00
###
167,500.00
-

10,000.00
87,500.00
97,500.00
30,000.00

March 1992

April 1992

2,000.00
110,000.00
(70,000.00)
40,000.00
(10,000.00)
30,000.00

2,500.00
137,500.00
(87,500.00)
50,000.00
(10,000.00)
40,000.00

May 1992

June 1992

3,000.00
165,000.00
(105,000.00)
60,000.00
(10,000.00)
50,000.00

3,500.00
192,500.00
(122,500.00)
70,000.00
(10,000.00)
60,000.00

July 1992
4,000.00
220,000.00
(140,000.00)
80,000.00
(10,000.00)
70,000.00

March 31, 1992

April 30, 1992

May 31, 1992

June 30, 1992

July 31, 1992

30,000.00
192,500.00
87,500.00
310,000.00

247,500.00
105,000.00
352,500.00

302,500.00
122,500.00
425,000.00

357,500.00
140,000.00
497,500.00

412,500.00
157,500.00
570,000.00

2,500.00

25,000.00

37,500.00

40,000.00

250,000.00
60,000.00
310,000.00

###
100,000.00
352,500.00

250,000.00
150,000.00
425,000.00

250,000.00
210,000.00
497,500.00

###
280,000.00
570,000.00

August 1992
4,500.00
5,000.00

September 1992
5,000.00
5,500.00

October 1992
5,500.00
6,000.00

November 1992
6,000.00
6,500.00

August 1992

September 1992

October 1992

November 1992

12,500.00

192,500.00
192,500.00
192,500.00

220,000.00
220,000.00
220,000.00

247,500.00
###
247,500.00
247,500.00

275,000.00
275,000.00
287,500.00

10,000.00
175,000.00
7,500.00
192,500.00
-

10,000.00
192,500.00
17,500.00
220,000.00
-

10,000.00
210,000.00
15,000.00
235,000.00
12,500.00

10,000.00
227,500.00
237,500.00
50,000.00

August 1992
4,500.00
247,500.00
(157,500.00)
90,000.00
(10,000.00)
80,000.00

August 31, 1992

September 1992
5,000.00
275,000.00
(175,000.00)
100,000.00
(10,000.00)
90,000.00

September 30, 1992

467,500.00
175,000.00
642,500.00

522,500.00
192,500.00
715,000.00

32,500.00

15,000.00

October 1992

November 1992

5,500.00
302,500.00
(192,500.00)
110,000.00
(10,000.00)
100,000.00

October 31, 1992

12,500.00
577,500.00
210,000.00
800,000.00
-

6,000.00
330,000.00
(210,000.00)
120,000.00
(10,000.00)
110,000.00

November 30, 1992

50,000.00
632,500.00
227,500.00
910,000.00
-

250,000.00
360,000.00
642,500.00

250,000.00
450,000.00
715,000.00

###
550,000.00
800,000.00

250,000.00
660,000.00
910,000.00

December 1992
6,500.00
7,000.00

December 1992
50,000.00
302,500.00
302,500.00
352,500.00
10,000.00
245,000.00
255,000.00
97,500.00

December 1992
6,500.00
357,500.00
(227,500.00)
130,000.00
(10,000.00)
120,000.00

December 31, 1992

97,500.00
687,500.00
245,000.00
1,030,000.00
-

250,000.00
780,000.00
1,030,000.00

Revenues
Current Liabilities

$
$

10,281.00
2,285.00

Acid Test Ratio

Current Ratio

2011
2010

Formula

0.6710
0.5560
Monetary Current
Assets / Current
Liabilities

1.1720
1.0880
Current Assets /
Current Liabilities

Monetary Current Assets Current Assets

Calculations of 2011 Ratio

1,533.24
Current Liabilities

10.0005
8.4000

Current Liabilities
2,285.00

10,281.00
8,726.51
1,554.49

9,989.94
291.06

39.6600
27.1700

Cost of Sales /
Inventory

Accounts Receivable /
(Sales / 365)

Cost of Sales

Accounts Receivable

2,678.02

2,285.00

Income Statement
Total Revenues
Cost of Sales
Gross Margin
Other Expense
Depreciation
Amortization of Goodwill and Special Tools
Selling, General, and Administrative Expensive
Provision for Income Taxes
Total Costs and Expenses
Net Income

Inventory Turnover Days' Receivables

8,726.51
Inventory

1,117.11
Sales

872.61

10,281.00

Balance Sheet
Assets
Current Assets
Cash
Marketable Securities
Accounts Receivable
Inventories
Prepaid Expenses
Total Current Assets
Investments
Real Estate, Plant, and Equipment

Less: Accumulated Depreciation


Special Tools
Goodwill
Total Assets

Gross Margin %
15.1200%
16.5000%

Profit Margin %

Invested Capital Turnover

2.8310%
4.0900%

Debt / Equity Ratio %

2.0910
2.3550

62.1500%
40.6800%

Return on
Shareholders'
Equity %
9.5987%
13.5500%

Gross Margin / Net Net Income / Net


Sales Revenues
Sales Revenues

Sales Revenues / (Long Term


Liabilities + Shareholders'
Equity)

Long Term Liabilities /


Shareholders' Equity

Net Income /
Shareholders'
Equity

Gross Margin

Sales Revenues

Long Term Liabilities

Net Income

10,281.00
1,884.54
291.06
Long Term Liabilities +
Shareholders'
Net Sales Revenue Net Sales Revenue
Shareholders' Equity
Shareholders' Equity
Equity
10,281.00
10,281.00
4,916.79
3,032.25
3,032.25

ecurities
eivable

nses
urrent Assets

1,554.49

Net Income
291.06

416.13
1,117.11
872.61
272.18
2,678.02

t, and Equipment

4,523.77

Liabilities and Shareholders' Equity


Current Liabilities
Accounts Payable
Loans Payable
Accrued Liabilities
Total Current Liabilities
Long-Term Debt
Other Noncurrent Liabilities
Total Liabilities
Shareholders' Equity

2,285.00
1,884.54
4,169.54

ulated Depreciation

Preferred Stock
Common Stock
Additional Paid-In Capital
4,523.77
7,201.79
Retained Earnings
Total Shareholders' Equity
Total Liabilities + Shareholders' Equity

3,032.25
7,201.79