Cash glow Staltmmant Fomat foumat_g cb por poring BATS © Nit: prog beer Tax 9 Extta ordi Ady ustment eu ~ aloe? | Snvestnen gain O Low.en gale 8 0A “gnt7- dividend opecating paagit byoce prcapt Charge A ayuatment got Trade @ orhu receivable ~ Inventouss Taade poyathe cash gonucitel {orn epealen int? pad Dusct 1S, 1% Cok beet Exta -onoliny um ap ta A Rovere” nek Couh flow som oplialiey, id Foarnat f cook flow fiom vesting aotuscets * postioutaa | Ar puichase R CA () ~ procesdls fom gale ger - Gntt soceived pwvidonol s2ceVeo) | | Wee ash flaw pee Grating, 2 || Gaerne ¥ cosh plow gum penancing activities : | pon tcwlasc Dn nisyOrgeat | |. px O17, isle x gh: capt | XXK 7 ames oom gm bosa ow : xxx } | Ropoug net & long Cum boanowny | (xxx) : | 7 (xxx) | fo ee Cx xx) 1 ON flow fom fenanc.ny pice ak | adust ofc Comprehenguse _foamat f the compel CRS Im CF fom epealin: achvu . od) (viack | Gnddsct metho) () ~ CF fom Gnvestr9 actuinties - CF from finan achivts = net inveore t Jv un auh (+) opr: bal cash @ Gah eyuivel cla bal: @ Gah G Gah opener puch one| Aaguetedl to pepase a Cash © foun the following skal: shack gp rictal’ your ose slows statment ' Na C +) Gosh f O CF foom epoualing active ~ nuk prof bef BX & ext. ‘tare ( 4b/000 ~ 0,000) - oat pat bf oy ~ puschose § land net cash used 9 Cnvestie activi 2b 000 26000 bY cn dabtox 10,000 A” in Stock : (20) 005) Y in taade cxoditox 50,000 Nek Cash U7 operat: cxelivi kes ® cashflow nvesking ackintti < ~ 32000 . ‘Cash fl Yhalerniersps0\0\ | foment : | Uabilitas 2003 | 2004 WLLL | S008 ar Shaw capt 100,000] 500/000] Cash | 60,000 Ayam : ae ash | Trade Cxedis |1y0,000] 90000) do binx | 140,000) 230,020 hh | Yo 20,000| 46,000] Stock 140,000] 10,000 +h tonal 100,000] 132.000, i ee (sito 636 008 Pam Oo = | Soft — t+, |1) Aur & Canh , ) Qs F equa 36,00 @) g et cath from penanet axclusi{ ter 0). ash & Gah equeval sh equialnbat ena ¥ ¥ ah Ye goon the following , pogpakt & CFS! - , zalame steot 08 or gi oloc Gosh bark ) 100,000 3y 000 60,000 Qyooo Ascot e001 |2002 © peabeleeins ano) | 2002 ‘Spa ot 65000} 78000 | FA $43000| 000 | Ae oe pee 6500 |gtock 122000|37000 abenlise | 30,000 s5D00| Cash cel lox | 7000 |/6000 fpsypaid exp 8 pau 4000 5000 | gooduill ofs Enns (e020 oe 183,000)Cash Yow ‘Statment for sha yeast ended 31'/2+00 Pauticulax RS 4 Cash flow from opuatirg acti, ie pagit mace alg they 7 Groodluuil) cusattin pf Or bye We a G) -Am =A wn o/s Exons Ot dngteok ~ 4 & prapaicl exon Yun ceeilo ; Srvet cash used ch of activites © ce puna fo07 tnvestig cok “= peuchae § PR > not cash used un ES ay ' ® cr fron fenanctl activi a — esse § sho — Pomption f dobyrtene > we coh fom fnancing activi tt A th cath Gaal lerong pre ony cfs cath tales at yt erol - lanent}cost sheet ABS, Cost wary for te month g- 6 Foounati— | Pasdticulase Re |Total [cost gx Se cost ani p-makscel Re 9 (abou XKK Di LPYpenxes, KKK poume Cort Boe eX (4) wouks fH 1 - ndinct makual XxX leo wages ie eadouy sents | sats Xxx Faclesuy Lsplirg RK || | Pe pol che axe | ie y mautane XH ap on Part & mocht xxx Packs Sfatieriouy XKx Store espe raze cca corsum ae AL KKK wand % LOeOYy XK | ol 4 water , XAY «padltey /gvik: ravage Sal AA see rotal nah ft () @® Affet Adria pe ~ afin sere G AOL ~ “pouctons fe — pice Agerg - fice falter ~ gee permed, dips 4Total adrurs off (@) cost of pHoducten (1% 2)x¢ “saline G destebution ft: ~ Salesman salon - Saleaman commen ~ Showseen pont ~ Showsberr Lxpns ~ Ady tstment ~ Cals gece Hont |= 7aaveling Exprs |~ warehouse charges ~ pwachous rent & sales |- wahouse stof salarus ~ supas g clepou obliveay 2 caniage outoveud qoial selling g dsisib oft | cost g cals XXX xxx XXX KKK XXX XXX XX XXX XXX XXX X AK XXK XXX Xr XXX Sol: Phone @. Axo | | @pn> Sto cls - Sted | OR rnd caleulale prurme co nae 4 z - from see pollowoing. “feelin | p-matoucl — 40,000 lp laboux — $0,000 pErRmses — 25000, 2 les puume coat = pat +p lahouk t DEM t a5000 x3 Xx = 40,000 + 30,000 = Rs: 45000. | | gp stock? matenil - — 200,000 wie -— 60,000 {unwed good > 500° | cls stock = mastrsucl — 180,000 WEaP ae 50,000 finished good — 15900 | e- matouad purchased _ 500,000 | Dp woge — 1, 50,900 | rorrfed- Enf28 = 100,000 Sales selling g dus — £00,000 ibied ara 220, 000(2 cls. grock malaial maliual consuniad Pwo mang » Loeprs, © gn stock J wrp O de-stck ¥ wre Wak cost 1 ol ok fh [ cot g puoduclion QO Sg dsbuibutiin ns : Coot ¥ sale a Net poet Pout cot = @ opn: Stak g finished goed! iP “S| 520, 000 150,000 100; 000 7, 70) 000 60000 #30, 000) © 60,000 . |_3000 1 96 ,0006 ght png data slate 10 He mamugaclivk % fl product ducing, he mony Jan paw matwual — £0,000 |p: wags — G4@,000 | machine hes Wik ~ &000 |machirt Foe sate ~ REY | oe of — Rs-y Cor on wks cost) | selling oft - 28-150 pe untt | unit psodteced — 4.000 F anit Sold S*3660° we Beem each: poepare at cost heat @ Shot epee VAaadyes a) cat per a || pape ee $e OS | cost shat jar von C00 wy | R:matoual FONE, £0,000 al | > cge wl | pour Ot Louden 20°00 ) Pactody oft work Lose [3 ice ofa cot 7 joey =ETA g poopeck (3600 unt) f | meee) s600xyy |1 5,400] 44-00 | ¢ re oe 3600x150] 5400 | 150 | , cast Ff Good Sold 163,800) - 45-50 | pape Ceal-$4) (6; 200.) 4 S0 ( Galles g600xs?| 199000| 50.00 || * 9 ae : | @ re foulowerig data u extacltd fscom the books of H onclusley fe 7 calardes yd e005 - ; ge stook R-mateudl — 25000 od & | a PgR mateual — &5000 4} Ch. stack oR raltual ~ 40,060 J Carmioge enwud — 5900 : d) wt . dowet - 75000 ] we Enduecf ~ 10,000 othe D chages + 15000 Rent g Rats ” Pacloay = 5000 ofce.. — 500 | Grduect consumphor moattual — 500 : | cya» plat - 1500 Rid off fence - 100> | opfll gactoey expns ~— 5700 RZ gf exprs ~ 900 | yo semmurecalioh) — (2000 | off sabling Exprs ~ 1000 , ae avelling Expt of salirran contage & fought cutword- 100 | gales ~~ 2 90,060 | |gdvanct aneome tare paol — 4 00,000 — "oo fdvatsment - 2000 Fite m0'e sernuminatiar 1 10 be allocated 28 RS | Fiyoco to rhe factnscy » Rs-aa0e 7 Bice RE ane +o selling clepautments » P0M He above Patepart | a) poumme coct 8) woth Cost o) cast & pooduction dl wst & Sale Q net £9 | ne profit statmonk gest J PLIES Mo GRO _ ae RK RS opr: stock R mata 25000 ‘ / & spuschase 85000 ® carriage nwaxol SF BO 7 ® V, 15,000. © dle. stook f ®& matual 40,000 otter. D- charge | ill Pourne cost =>D) Factouy expn Indiiact chauge Rent & Rates Ld. runteval : Dopo g blant GON — capecrtsben, orfou factouy Expps MDS semunuaten 4 | wok co... es Fenn, Dpsi on Ee a z ; en N are - Wovasey | Salany | offi off Expnses | mpd IWIN Libr, cost ¥ psoduction it) selling & disbibution '— galuman salery MD's pamumeaiien othr selling nprs vhalvcrlis at rravellirg Expres | conage 4 fest outward! cost of Bole ner os Coal - oe 7) eifce a Admens Halton EXPN Ss eae 26, 100 |— ee BOO she WA G000 1000 BP Qe L100 1000 be 19; YeoO Caleulale psurre cost , cost, cout ¥ produdim ‘ | aty sale % Re pak: following = ‘ : | pvmalinal = 100,000 * — galyman'’ galaxies — 12.50 4 | > oe ~ 30,000 re Tnavelling Expns — 500 | 4 | wages Y fpewman— asvo + Ads - 1250 Eloobid power - svo © ——upaunhount charge ~ 700 aa jughteng * focttowy — 1500 ¢ Sales - 189,500 | office - 5004" — Carouage oedusardl - 375 Sto9te Roeped ? wwrige = 1000 je Gneome- fam — 10000 lob & walt — 500 | Rent: factd4y - S000/e | | | j ogpice2 ~ 2500 4b sy (Rapans & 6 Renwoal '~ : ~ plow plant-- 3500 t P Ce pourra - -500 % "i Tagan, alls — Dist on chat woulle af - $00 piviolmal - 2000 Dope. ' factory plant - $00 offce yomndtaare - /250 pIesls | wonsumrahe $to2 ~— 2SDO 50k | manages Sally =p | | dowctox's fee — 1290 | gece Stattoney - 900 rebaphore. chorge ~ (2%Statmant gf cost ¢ pout :— D- matoual meet meses: | ee ce 1 30,009 @® Fasloly 6] 1 Expnk :— > Wage of fowman ae Alechile power oe ~ b cage 100° - of @ water 500 ~ faclay, sont oy — sapaus & seoneual 3500 o Aigphiny 1500 | ~ Daped on plart 08 | consummaya S242 ees | 17,500 folly ext am [1, 7,500 | |\@ admis oft Expns = | ~ oe sont 2500 |= Refers 2 wn S00 j- aghlny é $00 — aoped - poms (250 j= manages dolaty 5000 i es Deekoler fog ; 1250 j~ Ofece Staltenuy dibhinh. FEL, (~ — raliphens charge gi2s |- peinage ¢ blpgi— BSD |@ selling ¢ sine i a | ~ Cxige ovlitad y ~ gelamon § - Tawel Exp me ~ solsrhe folsing uifoumatiin fos een obtauned srorn *he | sucowds of L- conte conpoation pac the pound Y Tanto gan- 30) 2006 | 2066 2006 | | Jan | gan3o | | | cove FR mateual 30, 000 5000 | wre cor 12000 15000 frishel goods 60000 55 000 yaamsatlion dung a poucool x6 month pucchast R-malil - y 50,200 | wanes pad — 230,000 foetoug Came | aolmin ft — Boers ell clastri ft Boor gals - 700,000 Ss poupeoe cost sheet showing ae : maunsal co! Use Dae oa 159/37 » frctoy. cost | 2875)Sel in fe Bm I) -puchase © cls: @ makeual CH) woges @® opn KEP €) cg: we@P ‘| 2) 30; t00 vane 30) Ooo. 4 4s0, 900 ! S :ge90, 0008 v G, 56,000 . Wee 8000 | St 000 pews bog (BOL O.}es stahrant in auch from 08 yes contin TY con Se) mar autiibele yo showwrg claily elumnan 5 ote predict opr Rrra 25,000 | 2 chough rg R-maltual — 70,000 R:maliua) Relucn to seypplix — 2000 Neactouy & che stock gy Rmatoial — 14,800 1 ‘ é . non | conges pail to- prvacluxctubt - uke = 18,000 Rent & Ra | = non prcduchuse wAks — 2000 pul , ga | salary gail gsi 000 ihe | canuiage on R: mateual puch — 500 ee | » 7 geools gold -/s00 Sepa Rent § rahs yf wie shop — 2500 | | fuel, as ¢ wale -/000 3 off! q9 REQ % plant ~ 600 | sou clips on machi. — 1400 : off exprs — 1500 “i D haga. erprs — g00 Advertsing Sao in) gel g abnoxmal 8s on R:retug/ — 12200 ca eel # opr BR mateual (25,000 QD pucharemakul consumed pose coat product Conges, 2D choug hl expn =k pourme cost ot i)ractoug oft *- ron- product W Rent ras wk chop euel , gas 6 woer Repan to plant Bap on machi jactoy cost aH & Adm AH i Slouy & ff crag Off! Expens cost of pouodchor iy ii) celle 6 custii buh’ ofm 2 cami on goods Goldah unt 8 | Assumption G_CVP i (cast, proltt, Volume) x | Bep= Ret | @)v Aatto | S0,e0c @iSices =~ PWN Aak® = \s000 | aIv coke : = 307. A o:30 %) Valo: coat 4. — gals — VAoi cont = comnts Nido: cost gates x (im ply actoBO,000 ~— To \oo , Bel eS S&, 980 2088S — Toba) cost Ee cost + Nilo. vost = 18006 4 Sb,000 | = A000 P spot —@ v Lim = 20,000 — {1000 | he VE Aveo te Gs, Bilas VAb: bo e Poleulale g.e° Yom are jpllewerg os = nek WO, — ooo untS at @s- \o each. Rg. \0,000 ) ef | ») ely Nalo-cott — Rab par unt < Fs text — RZ: @o00" * Sols + si Cont aibulion pa unit < 3P— vib cht ~ (OC y - BE 2 =e. 1, se ACO Con unit) contAhukon p pas unit’i em Sikes P)V Aatto Be coRaEe ae = AS: 20,090 3/6 Av limited! powsents the following suosulle for 1 year: cole the Pyoratio , BeP , MOS — Sales - 200,000 vab: Cost — 1, 20,000 € est — 50,000 net profit — 30,000 1) e/v gato :— | contaibuton | On OOO Zales he ation = Sala aa | } = 200,000 ~1 90,000 = €0,000 @x (oko ~ 80,908 uae PESTA FAs) = Moi 200,009 i) Bee (ee) = cost Sa ele hy Aotto Ao T wi) MOS = past z Bly xako@ From the following infovmation stating 10% oop) limited 1) cabeudala,, P/y Aalto, BEP, porabs ppg Volume . Sale 10 eaan paoftt % FS: bo00 - ) TF: Cost — 4500 TY cost- “7500 _ | Tate - 16,000 So] 1 eee 1) v mato = contaibuteon Sales x100 | contaibulion = gals yxb. cost + 15000~ 7500 = 7500 .— or | 4) i a Fn | s = 7800 ayt1000. sy 50/- i 3 VS000 i) (1) eee BEQIT is roanginl ext date | = Rte feds oH ) : a WoL WH Vibe xe GH Tice ee confab AFH Soll © Creo xxx | |= Avo } Prat) | f mh i) Bolas = 7 corr & Raat @ corr + VA: vovt ySoo + IS0D ¢ uP 12, O06Jparghk = $5900" \p.008 = 3000 Ww) moe to moras IAI — Brel evn ahd Reigos = A050) ~ &o0o i Roswned oak 1 prolwme y Saas to oan spot Ff TS: boro ee = @rtost ‘ Gg = 4S00 +boce PIN Aatio Sor = Q\000 ingecrnatcon coloutale Fanon #8 following ws yak must be Sold ein a i) Ber (a) nog un poapie af RS: 60,000 Pek 4 phat rust he ni) eee (3) no: gf ents gold to ean mot cncome ior, en Sale - $p = FS°20 unt per Sol !- contri bulion Per unit: 2 §P- Ve aaon ly * 6 Py yao = cotta Ria | Va Ys 2 ee X(ee = $07, Roo ss \saa Ge| | | BEP Tyee) e (@ Re) Liles» 79800 Ay Hato "307, = 264/000 6) 70° warts fo be Yel ro: make a poaft Res Kove Pe yor | R= Fecost + Pf mateo = 79200 7 60,000 30/, = 464,000 Vania = te, 64/000 RO = 93,000 whut |) neg unit to be sole ake a ret erioin 0 YX & Po Pf unit x aon ~ Porc + page a ADx ~ 74,00 t WX t aX BOK - 16% 3179 ROO. x = 14800 uns\50000 | e expres = By) see ash es unit: = BA “10 | gelling -psuicr pet und > ®8IS | Sol ) contsubultor \g -10 | (22 unt) = 5 co: | ie. well - | Oe - = 39000 uate Gontaibul per ont 200) a make = _contai _contal 4108, Syn SUL ae z= 0° = ,33:33/ Ree wy Ge ee Jee P/y Aalto C$ 2** 1S0, 009 & SOT NY 23 Soe Si me 33337 uy ae he cost stones sgeorraun he same | Auumuny hat in the pou T9E selling pouss peuod cals. pat Zz 120,000 9000 a 140,000 13000 a out Pv sali » 6: cost > BEP ; sales sagutsed 10 LOU O peat ys: 20,000 eafly of a pool a Rs 15,000 : e & Fumi 5) rmaagin 450) pel sala Ta change m bale (13.000- 9000) 4200 yx i009 20/000 (140,000 ~ 120,000) x100 YD Fcot t- = (aes x F/v dake ) - Paofit =(1 20,000 x 20 \ _ a 700, 9000 = 15,000 bi) BEp SH = Gis eee - > 15000 x_100 bv Aatio moO ao = 75000 WY) bales ~ roquusl eau prj xf Rs ao,000 = Ps cogt + Aagur pit "AY si 15,000 + 20,000 > 1,758,000 207, eka = pope u 15,000 P)v sat 207: