Blades Pty Ltd

Amount In AUD
PL Budget

Jan Feb Mar Apr May Jun

Sales 158,000 160,000 164,000 172,000 176,000 184,000

COGS @ 75% (118,500) (120,000) (123,000) (129,000) (132,000) (138,000)

Gross Profit 39,500 40,000 41,000 43,000 44,000 46,000

GP % 25% 25% 25% 25% 25% 25%

Operating Expenses
Salaries & wages (10,000) (10,000) (10,000) (10,000) (10,000) (10,000)
Advertising & Promotion (1,000) (1,000) (1,000) (1,000) (1,000) (1,000)
Rent & Rates (1,500) (1,500) (1,500) (1,500) (1,500) (1,500)
Insurance (400) (400) (400) (400) (400) (400)
Utilities (500) (500) (500) (500) (500) (500)
Depreciation (1,500) (1,500) (1,500) (1,500) (1,500) (1,500)
Total Opex (14,900) (14,900) (14,900) (14,900) (14,900) (14,900)

Operating Income 24,600 25,100 26,100 28,100 29,100 31,100

Interest Expenses (530)

Tax expenses (30,320)

Net Income 24,600 25,100 26,100 (2,220) 29,100 30,570

EBITDA 26,100 26,600 27,600 29,600 30,600 32,600

Blades Pty Ltd

Amount In AUD
Cash flow Budget

Cash flow from Operating

Receipt from Customers 47,400 158,600 161,200 166,400 173,200
Payment to vendor (COGS) (59,250) (119,250) (121,500) (126,000) (130,500) (135,000)
Payment of tax (16,000)
Payment for OPEX (11,500) (11,500) (11,500) (11,500) (11,500) (11,500)
Payment for OPEX (rental) (4,500) (4,500)

Net Cash Flow from Operating (70,750) (83,350) 21,100 7,700 24,400 22,200

Cash flow from investing

Acquisition of FA (22,300) (29,000)
Other investment (2,470)
Net Cash Flow from Investing - - - (22,300) (29,000) (2,470)

Cash flow from Financing

Loan Drawdown 14,600 4,600
Loan repayment (19,200)
Interest paid 1% (530)
Net Cash Flow from Financing - - - 14,600 4,600 (19,730)

Net Cash Flow (70,750) (83,350) 21,100 - - -

Cash At the Beginning Period 20,000 20,000 20,000 20,000 20,000 20,000
Cash At the Ending period 20,000 20,000 20,000 20,000 20,000 20,000

2 Importance of cash budgeting for expanding company:

Cash Flow Management: Expansion often requires additional investments in infrastructure, equipment, personnel, marketing, and more. A cas

Resource Allocation: An expanding company must allocate resources efficiently to various expansion projects or initiatives. A cash budget hel
 Contingency Planning: An expanding company faces uncertainties, and unexpected events can impact its financial stability. A cash budget allo

Operational Efficiency: Proper cash budgeting encourages the company to streamline its operations and find ways to reduce unnecessary exp

Blades Pty Ltd

Amount In AUD
Financial Position

31-Mar Movement Q2 30-Jun

Assets
Cash & Bank 20,000 20,000
Accounts Receivable 276,000 31,200 307,200 -
Inventory 129,000 13,500 142,500
Prepaid insurance 4,000 (1,200) 2,800
Fixed assets 172,700 46,800 219,500
Investment 2,470 2,470
Total Assets 601,700 92,770 694,470

Liabilities
Accounts payable 190,500 21,000 211,500
Taxes Payable 16,000 14,320 30,320
Loan - - -
Total Liabilities 206,500 35,320 241,820

Equity
Share Capital 300,000 300,000
Reserves 95,200 57,450 152,650
Total Equities 395,200 57,450 452,650

Control - - -
 Jul Aug Sep Oct Nov Dec FY
190,000 192,000 210,000 230,000 260,000 180,000 2,276,000

(142,500) (144,000) (157,500) (172,500) (195,000) (135,000) (1,707,000)

47,500 48,000 52,500 57,500 65,000 45,000 569,000

25% 25% 25% 25% 25% 25% 25%

(10,000) (10,000) (10,000) (10,000) (10,000) (10,000) (120,000) cash basis

(1,000) (1,000) (1,000) (1,000) (1,000) (1,000) (12,000) cash basis
(1,500) (1,500) (1,500) (1,500) (1,500) (1,500) (18,000) evenly distributed, paid on each quarter
(400) (400) (400) (400) (400) (400) (4,800) non-cash
(500) (500) (500) (500) (500) (500) (6,000) cash basis
(1,500) (1,500) (1,500) (1,500) (1,500) (1,500) (18,000) non-cash
(14,900) (14,900) (14,900) (14,900) (14,900) (14,900) (178,800)

32,600 33,100 37,600 42,600 50,100 30,100 390,200

(35,108) (41,320) (106,748) Tax expenses (Accruals)

(2,508) 33,100 37,600 1,280 50,100 30,100 282,922

34,100 34,600 39,100 44,100 51,600 31,600

178,400 185,800 190,600 197,400 216,000 239,000 30% collection from t-1 month + 70% collection f
(140,250) (143,250) (150,750) (165,000) (183,750) (165,000)

(11,500) (11,500) (11,500) (11,500) (11,500) (11,500) 50% from t-2 month + 50% from t-1 month
(4,500) (4,500)

26,650 31,050 23,850 20,900 20,750 58,000

goal seek: excess cash at the end of qtr 2

- - - - - -

goal seek

1% per month
- - - - - -

onnel, marketing, and more. A cash budget helps the company monitor and predict its cash inflows and outflows, ensuring there is enough liquidity to cover operational and exp

ts or initiatives. A cash budget helps in prioritizing these projects based on their financial feasibility, ensuring that the company invests in areas that generate the highest returns
nancial stability. A cash budget allows the company to plan for contingencies by setting aside reserves for unforeseen expenses, economic downturns, or any disruptions to the

d ways to reduce unnecessary expenses. This efficiency can enhance the overall financial health of the organization.

Loan Brakdown Interest Month 1 Interest Month 2 Total

Drawdown I 14,600 146 292 438
Drawdown II 4600 92 92
Total Interest 146 384 530
uted, paid on each quarter

n from t-1 month + 70% collection from t-2 month

month + 50% from t-1 month

cess cash at the end of qtr 2

quidity to cover operational and expansion costs without facing cash shortages.

as that generate the highest returns.

ownturns, or any disruptions to the expansion process.