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    The document provides a 3 year cash flow forecast for years ending 2015, 2016, and 2017 for a company. It includes assumptions about expected sales growth of 10% annually through branding and promotions. Expenses are also expected to rise 4% annually for inflation. The forecast provides estimated monthly cash inflows from sales and outflows for expenses. It calculates the projected net cash flow and closing cash balance for each month and year.

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    3 years cash flow forecast

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    Cash flow forecast workings

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    The document provides a 3 year cash flow forecast for years ending 2015, 2016, and 2017 for a company. It includes assumptions about expected sales growth of 10% annually through branding and promotions. Expenses are also expected to rise 4% annually for inflation. The forecast provides estimated monthly cash inflows from sales and outflows for expenses. It calculates the projected net cash flow and closing cash balance for each month and year.

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    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    14 views6 pages

    Cash Flow Forecast Workings

    Uploaded by

    Kumar
    The document provides a 3 year cash flow forecast for years ending 2015, 2016, and 2017 for a company. It includes assumptions about expected sales growth of 10% annually through branding and promotions. Expenses are also expected to rise 4% annually for inflation. The forecast provides estimated monthly cash inflows from sales and outflows for expenses. It calculates the projected net cash flow and closing cash balance for each month and year.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    of 6

    CASH FLOW FORECAST

    FOR THE 3 YEAR ENDING 31 DECEMBER


    2015, 2016, 2017
    ASSUMPTIONS
    FOR THE 3 YEAR ENDING 31 DECEMBER 2015, 2016, 2017

    Turnover
    1
    Expected increased in sales is expected at the rate of 10% pa. This will be achieve by
    branding of store to be more visible and the directors will promote the company by
    investing the advertising and marketing.
    2 Real growth will be 6% pa taking into account inflation at the rate of 4% pa
    3
    60% of sales is credit sales. Of which 75% will be recovered in 30days and 23% in 60
    days
    4 2% of credit sales is assumed to be bad debts

    Outflows
    1
    An average of 20% margin is made on sales. Therefore 80% of sales is directly
    attributable to payment to suppliers
    2 All expenses are subject to an increase of 4% inflation rate
    3 There are 2 directors each receiving a fee of MUR25,000 each
    4 Fuel cost is for the delivery lorry
    5
    The company is planning the acquisition of a delivery lorry for MUR1m, on lease for
    a period of 9 years
    CASH FLOW FORECAST SUMMARY
    FOR THE 3 YEAR ENDING 31 DECEMBER 2015, 2016, 2017

    2015 2016 2017


    MUR MUR MUR

    INFLOW Cash Sales 2,764,000.00 3,040,800.00 3,345,200.00


    Credit sales -75% 3,073,500.00 3,381,300.00 3,719,700.00
    Credit sales-23% 931,989.90 1,025,202.00 1,127,874.00

    TOTAL INFLOW 6,769,489.90 7,447,302.00 8,192,774.00

    OUTFLOWS
    Less Payments
    Suppliers 5,528,000.00 6,081,600.00 6,690,400.00
    Electricity 24,960.00 25,958.40 26,996.74
    Trade Licence 10,000.00 10,000.00 10,000.00
    Directors Fees 600,000.00 624,000.00 648,960.00
    Salaries 360,000.00 374,400.00 389,376.00
    Fuel 270,000.00 374,400.00 389,376.00
    Road Tax 15,000.00 15,000.00 15,000.00
    General Insurance 6,000.00 6,000.00 6,000.00
    Lorry Insurance 30,000.00 30,000.00 30,000.00
    Lorry Lease repayment 163,656.00 218,208.00 218,208.00

    TOTAL OUTFLOW 5,330,112.00 5,795,577.60 6,304,877.82

    Opening Cash Balance 100,000.00 (138,126.10) (450,390.50)

    Net Cash Flow 1,439,377.90 1,651,724.40 1,887,896.18

    Closing Cash Balance 1,539,377.90 1,513,598.30 1,437,505.68


    CASH FLOW FORECAST MONTHLY
    FOR THE 3 YEAR ENDING 31 DECEMBER 2015, 2016, 2017
    Growth 1.1
    Inflation 1.04 Projected Projected Projected Projected Projected Projected Projected Projected Projected Projected Projected Projected
    Jan-15 Feb-15 Mar-15 Apr-15 May-15 Jun-15 Jul-15 Aug-15 Sep-15 Oct-15 Nov-15 Dec-15 2015
    MUR MUR MUR MUR MUR MUR MUR MUR MUR MUR MUR MUR MUR

    Credit Sales 210,000.00 240,000.00 240,000.00 240,000.00 240,000.00 270,600.00 309,000.00 318,000.00 444,000.00 599,400.00 507,000.00 528,000.00 4,146,000.00
    Cash Sales 140,000.00 160,000.00 160,000.00 160,000.00 160,000.00 180,400.00 206,000.00 212,000.00 296,000.00 399,600.00 338,000.00 352,000.00 2,764,000.00
    Turnover 350,000.00 400,000.00 400,000.00 400,000.00 400,000.00 451,000.00 515,000.00 530,000.00 740,000.00 999,000.00 845,000.00 880,000.00 6,910,000.00

    INFLOW Cash Sales 140,000.00 160,000.00 160,000.00 160,000.00 160,000.00 180,400.00 206,000.00 212,000.00 296,000.00 399,600.00 338,000.00 352,000.00 2,764,000.00
    Credit sales -75% 360,000.00 157,500.00 180,000.00 180,000.00 180,000.00 180,000.00 202,950.00 231,750.00 238,500.00 333,000.00 449,550.00 380,250.00 3,073,500.00
    Credit sales-23% 106,059.90 110,400.00 48,300.00 55,200.00 55,200.00 55,200.00 55,200.00 62,238.00 71,070.00 73,140.00 102,120.00 137,862.00 931,989.90

    TOTAL INFLOW 606,059.90 427,900.00 388,300.00 395,200.00 395,200.00 415,600.00 464,150.00 505,988.00 605,570.00 805,740.00 889,670.00 870,112.00 6,769,489.90

    OUTFLOWS
    Less Payments
    Suppliers 280,000.00 320,000.00 320,000.00 320,000.00 320,000.00 360,800.00 412,000.00 424,000.00 592,000.00 799,200.00 676,000.00 704,000.00 5,528,000.00
    Electricity 2,080.00 2,080.00 2,080.00 2,080.00 2,080.00 2,080.00 2,080.00 2,080.00 2,080.00 2,080.00 2,080.00 2,080.00 24,960.00
    Trade Licence 10,000.00 10,000.00
    Directors Fees 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 600,000.00
    Salaries 30,000.00 30,000.00 30,000.00 30,000.00 30,000.00 30,000.00 30,000.00 30,000.00 30,000.00 30,000.00 30,000.00 30,000.00 360,000.00
    Fuel 30,000.00 30,000.00 30,000.00 30,000.00 30,000.00 30,000.00 30,000.00 30,000.00 30,000.00 270,000.00
    Road Tax 15,000.00 15,000.00
    General Insurance 6,000.00 6,000.00
    Lorry Insurance 30,000.00 30,000.00
    Lorry Lease repayment 18,184.00 18,184.00 18,184.00 18,184.00 18,184.00 18,184.00 18,184.00 18,184.00 18,184.00 163,656.00
    -

    TOTAL OUTFLOW 378,080.00 402,080.00 402,080.00 495,264.00 450,264.00 491,064.00 542,264.00 554,264.00 722,264.00 929,464.00 806,264.00 834,264.00 5,330,112.00

    Opening Cash Balance 100,000.00 327,979.90 353,799.90 340,019.90 239,955.90 184,891.90 109,427.90 31,313.90 (16,962.10) (133,656.10) (257,380.10) (173,974.10) 100,000.00

    Net Cash Flow 227,979.90 25,820.00 (13,780.00) (100,064.00) (55,064.00) (75,464.00) (78,114.00) (48,276.00) (116,694.00) (123,724.00) 83,406.00 35,848.00 1,439,377.90

    Closing Cash Balance 327,979.90 353,799.90 340,019.90 239,955.90 184,891.90 109,427.90 31,313.90 (16,962.10) (133,656.10) (257,380.10) (173,974.10) (138,126.10) 1,539,377.90
    CASH FLOW FORECAST MONTHLY
    FOR THE 3 YEAR ENDING 31 DECEMBER 2015, 2016, 2017
    Growth 1.1
    Inflation 1.04 Projected Projected Projected Projected Projected Projected Projected Projected Projected Projected Projected Projected
    ### Jan-16 Feb-16 Mar-16 Apr-16 May-16 Jun-16 Jul-16 Aug-16 Sep-16 Oct-16 Nov-16 Dec-16 2016
    MUR MUR MUR MUR MUR MUR MUR MUR MUR MUR MUR MUR MUR MUR

    Credit Sales 231,000.00 264,000.00 264,000.00 264,000.00 264,000.00 297,600.00 340,200.00 349,800.00 488,400.00 659,400.00 558,000.00 580,800.00 4,561,200.00
    Cash Sales 154,000.00 176,000.00 176,000.00 176,000.00 176,000.00 198,400.00 226,800.00 233,200.00 325,600.00 439,600.00 372,000.00 387,200.00 3,040,800.00
    Turnover 385,000.00 440,000.00 440,000.00 440,000.00 440,000.00 496,000.00 567,000.00 583,000.00 814,000.00 1,099,000.00 930,000.00 968,000.00 7,602,000.00

    INFLOW Cash Sales 154,000.00 176,000.00 176,000.00 176,000.00 176,000.00 198,400.00 226,800.00 233,200.00 325,600.00 439,600.00 372,000.00 387,200.00 3,040,800.00
    Credit sales -75% 396,000.00 173,250.00 198,000.00 198,000.00 198,000.00 198,000.00 223,200.00 255,150.00 262,350.00 366,300.00 494,550.00 418,500.00 3,381,300.00
    Credit sales-23% 116,610.00 121,440.00 53,130.00 60,720.00 60,720.00 60,720.00 60,720.00 68,448.00 78,246.00 80,454.00 112,332.00 151,662.00 1,025,202.00

    TOTAL INFLOW ### 666,610.00 470,690.00 427,130.00 434,720.00 434,720.00 457,120.00 510,720.00 556,798.00 666,196.00 886,354.00 978,882.00 957,362.00 7,447,302.00

    OUTFLOWS
    Less Payments
    Suppliers 308,000.00 352,000.00 352,000.00 352,000.00 352,000.00 396,800.00 453,600.00 466,400.00 651,200.00 879,200.00 744,000.00 774,400.00 6,081,600.00
    Electricity 2,163.20 2,163.20 2,163.20 2,163.20 2,163.20 2,163.20 2,163.20 2,163.20 2,163.20 2,163.20 2,163.20 2,163.20 25,958.40
    Trade Licence 10,000.00 10,000.00
    Directors Fees 52,000.00 52,000.00 52,000.00 52,000.00 52,000.00 52,000.00 52,000.00 52,000.00 52,000.00 52,000.00 52,000.00 52,000.00 624,000.00
    Salaries 31,200.00 31,200.00 31,200.00 31,200.00 31,200.00 31,200.00 31,200.00 31,200.00 31,200.00 31,200.00 31,200.00 31,200.00 374,400.00
    Fuel 31,200.00 31,200.00 31,200.00 31,200.00 31,200.00 31,200.00 31,200.00 31,200.00 31,200.00 31,200.00 31,200.00 31,200.00 374,400.00
    Road Tax 15,000.00 15,000.00
    General Insurance 6,000.00 6,000.00
    Lorry Insurance 30,000.00 30,000.00
    Lorry Lease repayment 18,184.00 18,184.00 18,184.00 18,184.00 18,184.00 18,184.00 18,184.00 18,184.00 18,184.00 18,184.00 18,184.00 18,184.00 218,208.00
    ### -

    TOTAL OUTFLOW ### 458,747.20 486,747.20 486,747.20 531,747.20 486,747.20 531,547.20 588,347.20 601,147.20 785,947.20 1,013,947.20 878,747.20 909,147.20 5,795,577.60

    Opening Cash Balance ### (138,126.10) 69,736.70 53,679.50 (5,937.70) (102,964.90) (154,992.10) (229,419.30) (307,046.50) (351,395.70) (471,146.90) (598,740.10) (498,605.30) (138,126.10)

    Net Cash Flow ### 207,862.80 (16,057.20) (59,617.20) (97,027.20) (52,027.20) (74,427.20) (77,627.20) (44,349.20) (119,751.20) (127,593.20) 100,134.80 48,214.80 1,651,724.40

    Closing Cash Balance ### 69,736.70 53,679.50 (5,937.70) (102,964.90) (154,992.10) (229,419.30) (307,046.50) (351,395.70) (471,146.90) (598,740.10) (498,605.30) (450,390.50) 1,513,598.30
    CASH FLOW FORECAST MONTHLY
    FOR THE 3 YEAR ENDING 31 DECEMBER 2015, 2016, 2017
    Growth 1.1
    Inflation 1.04 Projected Projected Projected Projected Projected Projected Projected Projected Projected Projected Projected Projected
    ### Jan-17 Feb-17 Mar-17 Apr-17 May-17 Jun-17 Jul-17 Aug-17 Sep-17 Oct-17 Nov-17 Dec-17 2017
    MUR MUR MUR MUR MUR MUR MUR MUR MUR MUR MUR MUR MUR MUR

    Credit Sales 254,400.00 290,400.00 290,400.00 290,400.00 290,400.00 327,600.00 374,400.00 384,600.00 537,000.00 725,400.00 613,800.00 639,000.00 5,017,800.00
    Cash Sales 169,600.00 193,600.00 193,600.00 193,600.00 193,600.00 218,400.00 249,600.00 256,400.00 358,000.00 483,600.00 409,200.00 426,000.00 3,345,200.00
    Turnover 424,000.00 484,000.00 484,000.00 484,000.00 484,000.00 546,000.00 624,000.00 641,000.00 895,000.00 1,209,000.00 1,023,000.00 1,065,000.00 8,363,000.00

    INFLOW Cash Sales 169,600.00 193,600.00 193,600.00 193,600.00 193,600.00 218,400.00 249,600.00 256,400.00 358,000.00 483,600.00 409,200.00 426,000.00 3,345,200.00
    Credit sales -75% 435,600.00 190,800.00 217,800.00 217,800.00 217,800.00 217,800.00 245,700.00 280,800.00 288,450.00 402,750.00 544,050.00 460,350.00 3,719,700.00
    Credit sales-23% 128,340.00 133,584.00 58,512.00 66,792.00 66,792.00 66,792.00 66,792.00 75,348.00 86,112.00 88,458.00 123,510.00 166,842.00 1,127,874.00

    TOTAL INFLOW ### 733,540.00 517,984.00 469,912.00 478,192.00 478,192.00 502,992.00 562,092.00 612,548.00 732,562.00 974,808.00 1,076,760.00 1,053,192.00 8,192,774.00

    OUTFLOWS
    Less Payments
    Suppliers 339,200.00 387,200.00 387,200.00 387,200.00 387,200.00 436,800.00 499,200.00 512,800.00 716,000.00 967,200.00 818,400.00 852,000.00 6,690,400.00
    Electricity 2,249.73 2,249.73 2,249.73 2,249.73 2,249.73 2,249.73 2,249.73 2,249.73 2,249.73 2,249.73 2,249.73 2,249.73 26,996.74
    Trade Licence 10,000.00 10,000.00
    Directors Fees 54,080.00 54,080.00 54,080.00 54,080.00 54,080.00 54,080.00 54,080.00 54,080.00 54,080.00 54,080.00 54,080.00 54,080.00 648,960.00
    Salaries 32,448.00 32,448.00 32,448.00 32,448.00 32,448.00 32,448.00 32,448.00 32,448.00 32,448.00 32,448.00 32,448.00 32,448.00 389,376.00
    Fuel 32,448.00 32,448.00 32,448.00 32,448.00 32,448.00 32,448.00 32,448.00 32,448.00 32,448.00 32,448.00 32,448.00 32,448.00 389,376.00
    Road Tax 15,000.00 15,000.00
    General Insurance 6,000.00 6,000.00
    Lorry Insurance 30,000.00 30,000.00
    Lorry Lease repayment 18,184.00 18,184.00 18,184.00 18,184.00 18,184.00 18,184.00 18,184.00 18,184.00 18,184.00 18,184.00 18,184.00 18,184.00 218,208.00
    ### -

    TOTAL OUTFLOW ### 494,609.73 526,609.73 526,609.73 571,609.73 526,609.73 576,209.73 638,609.73 652,209.73 855,409.73 1,106,609.73 957,809.73 991,409.73 6,304,877.82

    Opening Cash Balance ### (450,390.50) (211,460.23) (220,085.96) (276,783.68) (370,201.41) (418,619.14) (491,836.87) (568,354.60) (608,016.32) (730,864.05) (862,665.78) (743,715.51) (450,390.50)

    Net Cash Flow ### 238,930.27 (8,625.73) (56,697.73) (93,417.73) (48,417.73) (73,217.73) (76,517.73) (39,661.73) (122,847.73) (131,801.73) 118,950.27 61,782.27 1,887,896.18

    Closing Cash Balance ### (211,460.23) (220,085.96) (276,783.68) (370,201.41) (418,619.14) (491,836.87) (568,354.60) (608,016.32) (730,864.05) (862,665.78) (743,715.51) (681,933.24) 1,437,505.68

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