in Lakhs

Month Jan Feb March Dec

Sales 20 16 10 21

Inflow
Collection month 6 4.8 3
Previous Month 14.7 14 11.2
Total Receipt 20.7 18.8 14.2
Out Flow
Raw material 6.3 6 4.8
Direct labour 9 7.2 4.5
Operating Expence 3 3 3
Capital Expenditure 0 1.5 0
Tax Payment 0 0 1.8
Total Payment 18.3 17.7 14.1
Net Cash flow 2.4 1.1 0.1
Opening Balance of Cash flow 1.575 1.5 1.2
Desired Closing Balance 1.5 1.2 0.75
Investment 2.475 1.4 0.55