march april may june

forecast sales $ 125,000.00 $ 285,000.00 $ 330,000.00 $ 450,000.00

cash sales (.30) $ 37,500.00 $ 85,500.00 $ 99,000.00 $ 135,000.00

collections of a/r:
lagged 1 mo (.5) $ 62,500.00 $ 142,500.00 $ 165,000.00
lagged 2mo (.2) $ 25,000.00 $ 57,000.00

total cash receipts $ 37,500.00 $ 148,000.00 $ 266,500.00 $ 357,000.00

cash purchases $ 187,500.00 $ 206,750.00 $ 375,000.00 $ 337,500.00

salaries $ 35,000.00 $ 350,000.00 $ 350,000.00 $ 350,000.00
lease payments $ 15,000.00 $ 15,000.00 $ 15,000.00 $ 15,000.00
depreciation $ 15,000.00 $ 15,000.00 $ 15,000.00 $ 15,000.00
plant investment $ 95,000.00
income tax $ 55,000.00
misc $ 10,000.00 $ 10,000.00 $ 10,000.00 $ 10,000.00

total cash disbursements $ 262,500.00 $ 596,750.00 $ 765,000.00 $ 877,500.00

total cash receipts $ 37,500.00 $ 148,000.00 $ 266,500.00 $ 357,000.00

less: total cash disbursements $ 262,500.00 $ 596,750.00 $ 765,000.00 $ 877,500.00
net cash flow $ (225,000.00) $ (448,750.00) $ (498,500.00) $ (520,500.00)
add beginning cash $ 50,000.00 $ (175,000.00) $ -
ending cash $ (175,000.00)
less min cash balance $ (50,000.00)
required financing $ (225,000.00)
july august september october november
$ 725,000.00 $ 715,000.00 $ 820,000.00 $ 515,000.00 $ 125,000.00

$ 217,500.00 $ 214,500.00 $ 246,000.00 $ 154,500.00 $ 37,500.00

$ 225,000.00 $ 362,500.00 $ 357,500.00 $ 410,000.00 $ 257,500.00

$ 66,000.00 $ 90,000.00 $ 145,000.00 $ 143,000.00 $ 164,000.00

$ 508,500.00 $ 667,000.00 $ 748,500.00 $ 707,500.00 $ 459,000.00

$ 431,250.00 $ 640,500.00 $ 395,000.00 $ 425,200.00

$ 350,000.00 $ 350,000.00 $ 350,000.00 $ 350,000.00 $ 350,000.00
$ 15,000.00 $ 15,000.00 $ 15,000.00 $ 15,000.00 $ 15,000.00
$ 15,000.00 $ 15,000.00 $ 15,000.00 $ 15,000.00 $ 15,000.00

$ 55,000.00
$ 10,000.00 $ 10,000.00 $ 10,000.00 $ 10,000.00 $ 10,000.00

$ 821,250.00 $ 1,030,500.00 $ 840,000.00 $ 815,200.00 $ 390,000.00

$ 508,500.00 $ 667,000.00 $ 748,500.00 $ 707,500.00 $ 459,000.00

$ 821,250.00 $ 1,030,500.00 $ 840,000.00 $ 815,200.00 $ 390,000.00
$ (312,750.00) $ (363,500.00) $ (91,500.00) $ (107,700.00) $ 69,000.00