Cash inflow Cash Outflow

(a) marketable securities increased

(b) land and buildings decreased
(c) accounts payable increased
(d) vehicles decreased
(e) accounts receivable increased
(f) dividends were paid
sales $ 3,500,000
Cost of goods sold $ 2,300,000
operating expenses $ 420,000
Depreciation expenses $ 240,000

EBIT = sales - COGS - operating expenses - Depreciation Expense

EBIT $ 540,000

NOPAT = EBIT x (1 - T )
NOPAT $ 378,000

OCF = NOPAT + Depreciation

OCF $ 618,000
Plato PLC is a supplier to large construction companies. During 2017, Plato experienced
an increase in net fixed assets of £1,500,000 and had depreciation of
£1,000,000. It also experienced an cand
accounts payable of £375,000. If operating cash flow (OCF) for the year was
£3,500,000, calculate the firm’s free cash flow (FCF) for the year.

FCF = OCF - Net fixed asset investment (NFAI) - Net current asset investment (NCAI)
NFAI = Change in net fixed assets + Depreciation
NCAI = Change in current assets - Change in (accounts payable + accruals)

diketahui
increase in net fixed assets of £1,500,000
depreciation of £1,000,000
increase in current assets of £750,000
accounts payable of £375,000
operating cash flow (OCF) for the year was £3,500,000

yang ditanya FCF

OCF £ 3,500,000
NFAI £ 2,500,000
NCAI £ 375,000

FCF £ 625,000
ced
York Engineering Ltd. forecasts sales of €1,250,000 for 2022. Assume that the firm
has fixed costs of €320,000 and variable costs amount to 30% of sales. Operating
expenses are estimated to include fixed costs of €37,000 and a variable portion
equal to 10% of sales. Interest expenses for 2022 are estimated to be €25,000. Estimate
York’s net profit before taxes for 2022.

sales € 1,250,000
fixed cost € 320,000
variabel co30% of sal € 375,000
operating expenses
fixed cost € 37,000
variabel cost € 125,000
interest Expenses € 25,000

York Engineering Ltd.

sales € 1,250,000
Less Cost of Goods Sold
Fixed cost € 320,000
variabel cost € 375,000
gross profit € 555,000
less operating expenses
Fixed cost € 37,000
variabel cost € 125,000
operating profits € 162,000
less interest expenses € 25,000
Net profi before taxes € 368,000