Feb Mar Apr May

500,000 650,000 300,000 360,000

Feb Mar Apr May

1) Cash Sales 15% current 75,000 97,500 45,000 54,000
Credit Sales 85% 425,000 552,500 255,000 306,000
35% 1month 148,750 193,375 89,250
65% 2month 276,250 359,125
Total 500,000 798,750 769,625 808,375

2)
Feb Mar Apr May
Purchase 50% 1month advance 250,000 325,000 150,000
Equally 2months 50% 125,000 162,500
after purchase 50% 125,000
Total - 250,000 450,000 437,500

3)
Feb Mar Apr May
Salary & wages 10% current 50,000 65,000 30,000 36,000

4)
Feb Mar Apr May
Rental Fixed 1,000 1,000 1,000 1,000
Insurance Fixed 1,600 1,600 1,600 1,600

5)
Feb Mar Apr May
Machine - - - 200,000

6)
Feb Mar Apr May
Taxation - - - -

7) Opening Balance April 100,000

Minimum Cash = 18,000
Jun Jul Aug
400,000 420,000 460,000

Jun Jul Aug

60,000 63,000 69,000
340,000 357,000 391,000
107,100 119,000 124,950
165,750 198,900 221,000
672,850 737,900 805,950

Jun Jul Aug

180,000 200,000 210,000
75,000 90,000
162,500 75,000 90,000
417,500 365,000 300,000

Jun Jul Aug

40,000 42,000 46,000

Jun Jul Aug

1,000 1,000 1,000
1,600 1,600 1,600

Jun Jul Aug

- - -

Jun Jul Aug

20,000 - -
 SUNWAY COOPERATION : CASH BUDGET FOR SECOND QUARTER 2021
APRIL MAY JUNE
1. RECEIPTS

TOTAL SALES :

CASH SALES (15%) 45,000 54,000 60,000

TOTAL CREDIT SALES (85%) :
CREDIT SALES (35%) 193,375 89,250 107,100
CREDIT SALES (65%) 276,250 359,125 165,750

TOTAL CASH RECEIPT 514,625 502,375 332,850

2. DISBURSEMENTS

PURCHASES OF MATERIAL (50%) :

CREDIT PURCHASES 1MONTH (50%) 125,000 162,500 75,000

CREDIT PURCHASES 2MONTH (50%) - 125,000 162,500
SALARIES & WAGES 30,000 36,000 40,000
RENT 1,000 1,000 1,000
INSURANCE 1,600 1,600 1,600
MACHINE 200,000
TAXATION 20,000

TOTAL CASH DISBURSEMENT 157,600 526,100 300,100

3 NET CASH FLOW 357,025 (23,725) 32,750

4 CASH RECONCILIATION

NET CASH FLOW 357,025 (23,725) 32,750

LESS INTEREST ON BORROWING - - -
PLUS BEGINNING CASH BALANCE 100,000 457,025 433,300
ENDING CASH BALANCE 457,025 433,300 466,050
LESS CASH REQUIREMENTS (19,000) (19,000) (19,000)
EXCESS 438,025 414,300 447,050
 July August September
86,000 95,000 99,000

1) Cash Sales 20% current 17,200 19,000 19,800

Credit Sales 80% 68,800 76,000 79,200
70% 1month 43,680 48,160 53,200
25% 2month 18,600 15,600 15,600
5% Uncollectable 3,440 3,800 3,960

2)
July August September
Purchase 60% 2month advance 55,800 46,800 51,600
Cash Purchase 55% current 30,690 25,740 28,380
Credit Purchase 25% 1month 12,750 13,950 11,700
20% 2month - 10,200 11,160

3)
July August September
Computer 5,000 - -

4)
July August September
Rental Fixed 3,000 3,000 3,000

5)
July August September
Taxation - - 4,000

6)
July August September
Other exp 3% 2,580 2,850 2,970
Labor exp 1% 860 950 990

7) Opening Balance June 20,000

Minimum Cash = 15,000

8) Cost of borrowing = 10%

 WADINDA BHD : CASH BUDGET FOR THIRD QUARTER 2022
JULY AUG SEPT
1. RECEIPTS

TOTAL SALES :

CASH SALES (20%) 17,200 19,000 19,800

TOTAL CREDIT SALES (80%) :
CREDIT SALES (70%) 43,680 48,160 53,200
CREDIT SALES (25%) 18,600 15,600 15,600

TOTAL CASH RECEIPT 79,480 82,760 88,600

2. DISBURSEMENTS

PURCHASES OF MATERIAL (60%) :

CASH PURCHASE (55%) 30,690 25,740 28,380
CREDIT PURCHASES 1MONTH (25%) 12,750 13,950 11,700
CREDIT PURCHASES 2MONTH (20%) - 10,200 11,160
COMPUTER 5,000 - -
RENT 3,000 3,000 3,000
TAXATION - - 4,000
OTHER EXPENDITURE 2,580 2,850 2,970
LABOR EXPENDITURE 860 950 990

TOTAL CASH DISBURSEMENT 54,880 56,690 62,200

3. NET CASH FLOW 24,600 26,070 26,400

4 CASH RECONCILIATION

NET CASH FLOW 24,600 26,070 26,400

LESS INTEREST ON BORROWING - - -
PLUS BEGINNING CASH BALANCE 20,000 44,600 70,670
ENDING CASH BALANCE 44,600 70,670 97,070
LESS CASH REQUIREMENTS (15,000) (15,000) (15,000)
EXCESS 29,600 55,670 82,070
 2021 2022
Sales 12,500,000 15,000,000

Growth = Sales 22' - Sales 21'

Sales 21'
= 15000000-12500000
12,500,000
= 0.2

Sales Growth = 1+0.2

1.2

Net Profit Margin = 5% = Net profit

Net Sales
5% = Net profit
15000000
Net Profit = 750,000

Dividend 400,000
Dividend payout = Dividend
Net Profit
= 400,000
750,000
= 0.53
53%

= Old Retained Earnings + [(Sales 22')(Net Profit Margin)(1-dividend payout)]

New Retained Earnings
=500000 + [15000000x0.05x(1-0.53)]
852,500

RM
Earning after tax 2022 = 750,000
(-) Dividend 2021 400,000
Retained Earnings 2022 350,000

not sure nak follow new RE ni atau deduct biasa je

 PRO FORMA BALANCE SHEET ENI BERHAD 2022
RM
ASSETS
Current Assets
Cash 240,000
Account receivables 840,000
Inventory 600,000
Prepaid 360,000

Fixed Asset
Net fixed assets 1,700,000

TOTAL ASSETS 3,740,000

LIABILITIES & EQUITY

Current Liabilities
Account Payable 240,000
Accruals 360,000
Notes Payable 500,000

Long Term Liabilities

Long Term Debt 1,200,000

Owners Equity
Common stocks 700,000
Retained Earnings 350,000
Amount fund needed 390,000
argin)(1-dividend payout)]

TOTAL LIABILITIES & EQUITY 3,740,000

je
 2020 2021
Sales 2,500,000 3,000,000

Net Profit Margin = 340,000

Dividend payout = 60% = Dividend per share

Earnings per share
60% = Dividend per share
500000
Dividend per 300000
share =
 PRO FORMA BALANCE SHEET SERI MAJU HOLDINGS 2021
RM Earning after tax 2021
ASSETS (-) Dividend 2020
Current Assets Retained Earnings 2021
Cash 120,000 (Additional fund needed)
Account receivables 13,000
Inventory 40,000
Marketable securities 30,000

Fixed Asset
Plant and Equipment 2,000,000

2,203,000

LIABILITIES & EQUITY

Current Liabilities
Account Payable 21,000
Accrued Expenses 179,000
Notes Payable 48,000

Long Term Liabilities

Long Term Debt 485,000

Owners Equity
Common share 500,000
Retained Earnings 970,000

2,203,000
 RM
= 340,000
300,000
40,000
 2022 2022
Sales 200,000 290,000

Net Profit = 24,000

Dividend 2022 = 12,000

 PRO FORMA BALANCE SHEET SERI MAJU HOLDINGS 2021
RM Earning after tax 2021
ASSETS (-) Dividend 2020
Current Assets Retained Earnings 2021
Cash 120,000 (Additional fund needed)
Account receivables 13,000
Inventory 40,000
Marketable securities 30,000

Fixed Asset
Plant and Equipment 2,000,000

2,203,000

LIABILITIES & EQUITY

Current Liabilities
Account Payable 21,000
Accrued Expenses 179,000
Notes Payable 48,000

Long Term Liabilities

Long Term Debt 485,000

Owners Equity
Common share 500,000
Retained Earnings 970,000

2,203,000
 RM
= 340,000
300,000
40,000