5000 4800 4608

₹ 35,714.29
4423.68 4246.733 4076.863 3913.789 3757.237 3606.948 3462.67 3324.163 3191.197 3063.549
2941.007 2823.367 2710.432 2602.015 2497.934 2398.017 2302.096 2210.012 2121.612 2036.747
1955.277 1877.066 1801.984 1729.904 1660.708 1594.28 1530.509 1469.288 1410.517 1354.096
1299.932 1247.935 1198.017 1150.097 1104.093 1059.929 1017.532 976.8308 937.7575 900.2472
864.2373 829.6678 796.4811 764.6219 734.037 704.6755 676.4885 649.429 623.4518 598.5137
574.5732 551.5903 529.5266 508.3456 488.0118 468.4913 449.7516 431.7616 414.4911 397.9115
381.995 366.7152 352.0466 337.9647 324.4461 311.4683 299.0096 287.0492 275.5672 264.5445
253.9627 243.8042 234.0521 224.69 215.7024 207.0743 198.7913 190.8397 183.2061 175.8778
168.8427 162.089 155.6055 149.3812 143.406 137.6697 132.163 126.8764 121.8014 116.9293
112.2522 107.7621 103.4516 99.31352 95.34098 91.52734 87.86625 84.3516 80.97753 77.73843
74.62889 71.64374 68.77799 66.02687 63.38579 60.85036 58.41635 56.07969 53.83651 51.68305
49.61572 47.6311 45.72585 43.89682 42.14094 40.45531 38.83709 37.28361 35.79227 34.36058
32.98615 31.66671 30.40004 29.18404 28.01668 26.89601 25.82017 24.78736 23.79587 22.84403
21.93027 21.05306 20.21094 19.4025 18.6264 17.88134 17.16609 16.47945 15.82027 15.18746
14.57996 13.99676 13.43689 12.89942 12.38344 11.8881 11.41258 10.95607 10.51783 10.09712
9.693233 9.305504 8.933284 8.575952 8.232914 7.903598 7.587454 7.283956 6.992597 6.712893
6.444378 6.186603 5.939139 5.701573 5.47351 5.25457 5.044387 4.842611 4.648907 4.462951
4.284433 4.113055 3.948533 3.790592 3.638968 3.493409 3.353673 3.219526 3.090745 2.967115
2.848431 2.734493 2.625114 2.520109 2.419305 2.322533 2.229631 2.140446 2.054828 1.972635
1.89373 1.81798 1.745261 1.675451 1.608433 1.544095 1.482332 1.423038 1.366117 1.311472
1.259013 1.208653 1.160307 1.113894 1.069339 1.026565 0.985502 0.946082 0.908239 0.871909
0.837033 0.803552 0.77141 0.740553 0.710931 0.682494 0.655194 0.628986 0.603827 0.579674
0.556487 0.534227 0.512858 0.492344 0.47265 0.453744 0.435594 0.418171 0.401444 0.385386
0.369971 0.355172 0.340965 0.327326 0.314233 0.301664 0.289597 0.278014 0.266893 0.256217
0.245969 0.23613 0.226685 0.217617 0.208913 0.200556 0.192534 0.184832 0.177439 0.170342
0.163528 0.156987 0.150707 0.144679 0.138892 0.133336 0.128003 0.122883 0.117967 0.113249
0.108719 0.10437 0.100195 0.096187 0.09234 0.088646 0.0851 0.081696 0.078429 0.075291
0.07228 0.069389 0.066613 0.063948
Cash flow Statement

Net Income 42900 from the income statement

Depreciation 30000 from the income statement
Decrease in Receivables 8100 from b/s subtract 2016-2015
Increase In Inventory -32000 from b/s subtract 2016-2015
Increase in Accounts Payable 8000 from b/s subtract 2016-2015
Decrease in Accurals -1000 from b/s subtract 2016-2015
Cash flow From operations 56000

Cash Flow from Investing

Purchase of Fixed Assets -15000 from b/s subtract 2016-2015

Cash flow from Financing

Payment of debt -10000 from b/s subtract 2016-2015
Repurchase of Stock -9800 from b/s subtract 2016-2015
Decrease in Short term notes payble -3000 from b/s subtract 2016-2015
Dividends Paid -20000 from b/s subtract 2016-2015
Cash flow from Financing -42800

Net Change in Cash Flow -1800 sum of cash flow from operations+inv
Cash flow at beginning 24000 total cash +marketable securities of 2
Cash flow at end 22200
 ncome statement
ncome statement
subtract 2016-2015
subtract 2016-2015
subtract 2016-2015
subtract 2016-2015

subtract 2016-2015

subtract 2016-2015
subtract 2016-2015
subtract 2016-2015
subtract 2016-2015

sh flow from operations+investing +financing

+marketable securities of 2015
Net Income 59616
Depreciation 54562
Increase in Receivables -2105
Increase In Inventory -8960
Increase in Accounts Payable 1036
Increase in Notes Payable 1986
Cash flow From operations 106135

Operating Cash Flow 106135

Change in Net Working Capital (58299-27006)-(46248-23984)
9029
Net Capital Spending ending Net FA - beginning net FA + d
116013
Cash Flow from assets operating cash flow -net captial spen
-18907.00
006)-(46248-23984)

t FA - beginning net FA + depreciation

cash flow -net captial spending -net working spending

 Cash Flow Statement

Net Income 98010

Depreciation 86250
Gain from sale of land -2200
loss on sale of equpiment 5000
Cash flow From operations 187060

Cash Flow from Investing

Sale of investment 9200
Purchase of land -80000
Purchase of Building -130000
Sale of equipment 1500
Purchase of equipment -200,000
Cash Flow from Investing -399300

Cash flow from Financing 0

Net Change in Cash Flow -212240

FCFF = cash flow form operations +interest net of tax -fixed capital expenditures
FCFF = 187060 +105600-408500
FCFF -115840

FCFE=CFO-Fixed capital investment+net borrowing

FCFE=187060-408500
FCFE -221440
Tax rate is calculated dividing taxes/ebt
Tax rate =40%

Interest net tax 176000*(1-0.4) 105600

Fixed Capital Expenditures

Purchase of land -80000
Purchase of Building -130000
Sale of equipment 1500
Purchase of equipment -200,000
Fixed Capital Expenditures -408500

Net borrowing =0
Total Guests 2500
Each guest gets 50 ml (2 drinks)
Each bottle can serve 15 guests
Total no. of bottles (2500/15) 167
Price of Each bottle 75
Total Price of Bottles 12525

Now Each Bartender Attends 100 guests

So for 2500 guests 25 bartenders are required
Total Bartender Cost (25*150) 3750

Total Cost for cocktail Hour 16275

Now Each guest consuming 250 ml of wine

Each bottle can serve 4 guests
For 2500 guests , bottles required 625
Price per bottle 35
Charges for the wine 21875

Now profit everybottle(35-8) 27

So total profit on all bottles 16875
Total no. of bottles (2500/15) 167

Total Cost for cocktail Hour 16275

For 2500 guests , bottles required 625

Charges for the wine 21875

So total profit on all bottles 16875

Assets 2017 2018 Change Source/use
Current Assets
Cash 6600 12750 6150 Use
Account Receivable 12200 14250 2050 Use
inventory 78200 95250 17050 Use
total 97000 122250 25250 use
fixed assets
net plant and equipm 303,000 377750 74750 Use
Total Assets 400,000 500000 100000 use

Liabilites and Owners Equities

Current Liabilities
Account Payable 50000 68750 18750 Source
Notes 19000 35500 16500 Source
Total 69000 104250 35250 Source

Long Term Debt 48000 45000 -3000 Use

Owners Equity
Stock 50000 50000 0 0
Retained Earnings 233000 300,750 67750 Source
Total 283000 350750 67750 Source
Total Liabilites and O 400000 500000 100000 Source
-5000.0 250 250 250 270
270.00 270 300 300 300 300 6000 6.4012%
 interest
200,000 6700