Homer

Vallejo, Ivy Joy

Pangalo, Louie Jhon

Homer Company: Consolidated results for the

period December 31, 2024

Cash Flow Statement

Cash at Beginning of Year P15300

OPERATIONS

Cash Receipts from Customers P689, 000

Cash Paid for

Inventory Purchases (264, 000)
General Operating and Administrative Expenses (115, 000)

Wage Expenses (119, 100)

Interest (15, 600)
Income Taxes
(32, 800)
Net Cash Flow from Operations P142, 500

INVESTING ACTIVITIES

Cash Receipts from

P14, 400
Sale of Property and Equipment
Collection of Principal Loans P8, 800
Sale of Investments Securities P9, 000
Cash Paid for
Purchase of Property and Equipment (30, 000)
Making Loans for Other Entities (20, 500)
Purchase of Investments Securities (24, 500)
Net Cash Flow from Investing Activities P42, 800

FINANCING ACTIVITIES

Cash Receipts from

Issuance of Stock (9, 000)
Borrowing (10, 000)
Cash Paid for
Repurchase of Stock (10, 000)
Repayment of Loans (34, 000)
Dividends (23,000)
Net Cash Flow from Financial Activities P86, 000
Net Increase P13, 700

Cash at End of Year P29000

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Homer Company: Consolidated results for the

period December 31, 2025

Cash Flow Statement

Cash at Beginning of Year P15500

OPERATIONS

Cash Receipts from Customers P690, 100

Cash Paid for

Inventory Purchases (260, 000)
General Operating and Administrative Expenses (116, 000)

Wage Expenses (119, 000)

Interest (15, 500)
Income Taxes
(32, 800)
Net Cash Flow from Operations P146, 800

INVESTING ACTIVITIES

Cash Receipts from

P14, 500
Sale of Property and Equipment
Collection of Principal Loans P8, 700
Sale of Investments Securities P9, 100
Cash Paid for
Purchase of Property and Equipment (30, 000)
Making Loans for Other Entities (20, 500)
Purchase of Investments Securities (24, 500)
Net Cash Flow from Investing Activities P42, 700

FINANCING ACTIVITIES

Cash Receipts from

Issuance of Stock (9, 500)
Borrowing (10, 000)
Cash Paid for
Repurchase of Stock (10, 000)
Repayment of Loans (34, 000)
Dividends (23,000)
Net Cash Flow from Financial Activities P86500
Net Increase P17, 600

Cash at End of Year P33, 100

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Homer Company: Consolidated results for the

period December 31, 2026

Cash Flow Statement

Cash at Beginning of Year P15700

OPERATIONS

Cash Receipts from Customers P693, 200

Cash Paid for

Inventory Purchases (264, 000)
General Operating and Administrative Expenses (112, 000)

Wage Expenses (123, 000)

Interest (13, 500)
Income Taxes
(32, 800)
Net Cash Flow from Operations P147, 900

INVESTING ACTIVITIES

Cash Receipts from

P15, 600
Sale of Property and Equipment
Collection of Principal Loans P8, 800
Sale of Investments Securities P9, 200
Cash Paid for
Purchase of Property and Equipment (30, 000)
Making Loans for Other Entities (20, 500)
Purchase of Investments Securities (24, 500)
Net Cash Flow from Investing Activities P41, 400

FINANCING ACTIVITIES

Cash Receipts from

Issuance of Stock (10, 000)
Borrowing (10, 000)
Cash Paid for
Repurchase of Stock (10, 000)
Repayment of Loans (34, 000)
Dividends (23,000)
Net Cash Flow from Financial Activities P87, 000
Net Increase P19, 500

Cash at End of Year P35, 200

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CASH FLOW STATEMENT COMPARISON

CASH AT BEGINNING CASH AT END OF

YEAR
OF YEAR YEAR

2024 P15300 P29000

2025 P15500 P33100

2026 P15700 P35200

In the year ending 31st December 2024, cash inflow from operating activities is P142, 500
whereas cash outflow due to investing and financing activities are P42, 800 and P86, 000
respectively resulting in net inflow of P13, 700.

In the year ending 31st December 2025, cash inflow from operating activities is P146, 800
whereas cash outflow due to investing and financing activities are P42, 700 and P86, 500
respectively resulting in net inflow of P17, 600.

In the year ending 31st December 2026, cash inflow from operating activities is P147, 900
whereas cash outflow due to investing and financing activities are P41, 400 and P87, 500
respectively resulting in net inflow of P19, 500.