Pro-forma Cash Flow Statement Financial Plan Menu

2017 MONTHLY CASH FLOW Main Menu

2017 2018 2019
MONTH Pre-Operations January February March April May June July August September October November December Pro-forma Cash Flow Statement

Pro-forma Income Statement

CASH INFLOW Pro-forma Balance Sheet

Capital (Cash)
135,540 135,540 Financial Performance

Loan 130,000 130,000

Cash Sales 36,800 36,800 36,800 36,800 36,800 41,600 36,800 41,600 36,800 36,800 41,600 41,600 460,800 483,840 508,032 Total Cash Total Cash Ending
Collection of Accounts Receivable SUMMARY Inflows Outflows Balance
TOTAL CASH RECEIPT 265,540 36,800 36,800 36,800 36,800 36,800 41,600 36,800 41,600 36,800 36,800 41,600 41,600 726,340 483,840 508,032 2017 726,340 596,279 130,061
2018 483,840 404,670 209,231
CASH OUTFLOW
2019 508,032 420,495 296,768
Pre-operating & Incorporation Expenditure 7,500 7,500
Sales & Marketing Expenditure 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 42,000 44,100 46,305
General & Administrative Expenditure 4,900 4,900 4,900 4,900 4,900 4,900 4,900 4,900 4,900 4,900 4,900 4,900 58,800 61,740 64,827
Operations & Technical Expenditure 21,500 21,500 21,500 21,500 21,500 21,500 21,500 21,500 21,500 21,500 21,500 21,500 258,000 264,900 272,145
Other Expenditure 3,000 3,000 3,150 3,308
Purchase of Fixed Assets 201,000 201,000
Hire-Purchase Repayment:
Principal - -
Interest - -
Loan Repayment:
Principal 861 861 861 861 861 861 861 861 861 861 861 861 10,336 10,852 11,395
Interest 542 542 542 542 542 542 542 542 542 542 542 542 6,500 5,983 5,441
Cukai 9,143 9,143 13,945 17,075
TOTAL CASH OUTFLOW 208,500 34,303 31,303 31,303 31,303 31,303 31,303 31,303 31,303 31,303 31,303 31,303 40,446 596,279 404,670 420,495
CASH SURPLUS (DEFICIT) 57,040 2,497 5,497 5,497 5,497 5,497 10,297 5,497 10,297 5,497 5,497 10,297 1,154 130,061 79,170 87,537
BEGINNING CASH BALANCE 57,040 59,537 65,034 70,531 76,028 81,525 91,822 97,319 107,616 113,113 118,610 128,907 130,061 209,231
ENDING CASH BALANCE 57,040 59,537 65,034 70,531 76,028 81,525 91,822 97,319 107,616 113,113 118,610 128,907 130,061 130,061 209,231 296,768 Annual Cash Balance
Pro-forma Income Statement
Years 2017 2018 2019 Financial Plan Menu
Sales 460,800 483,840 508,032 Main Menu

Less: Cost of Sales (Notes 1 & 2) 301,333 308,233 315,478 #VALUE! #VALUE! Pro-forma Cash Flow Statement

Gross Profit 159,467 175,607 192,554 #VALUE! #VALUE! Pro-forma Income Statement
Pro-forma Balance Sheet
Less: Expenditure Financial Performance
Pre-Operating & Incorporation Expenditure 7,000
General & Administrative Expenditure 58,800 61,740 64,827
Sales & Marketing Expenditure 42,000 44,100 46,305 Total
SUMMARY Total Sales Net Income
Expenditure
Other Expenditure 3,000 3,150 3,308 2017 460,800 124,300 26,023
Interest on Hire-Purchase 2018 483,840 121,973 39,689
Interest on Loan 6,500 5,983 5,441 2019 508,032 126,880 48,598
Depreciation of Fixed Assets 7,000 7,000 7,000 #VALUE! #VALUE!
Total Expenditure 124,300 121,973 126,880 #VALUE! #VALUE!
Net Income Before Tax 35,167 53,633 65,674 #VALUE! #VALUE!
Tax 9,143 13,945 17,075 #VALUE! #VALUE!
Net Income After Tax 26,023 39,689 48,598 #VALUE! #VALUE!
Accumulated Net Income 26,023 65,712 114,311 #VALUE! #VALUE!

Note 1
Cost of Sales
Opening Inventory of Finished Goods 0
Add: Total Production Cost (Note 2) 301,333 308,233 315,478
0
Less: Ending Inventory
301,333 308,233 315,478 #VALUE! #VALUE!

Note 2
Raw Materials
Opening Inventory 0
Add: Current Year Purchases 120,000 120,000 120,000 Net Income
Add: Carriage Inwards 6,000 6,300 6,615 2019
Expenses
Less: Ending Inventory
Sales
Raw Materials Used 126,000 126,300 126,615 #VALUE! #VALUE!

Labour
Salaries, Wages, EPF & SOCSO 120,000 126,000 132,300
2018
Factory Overhead
Depreciation of Fixed assets (Operations)
Utilities 12,000 12,600 13,230
Pro-forma Balance Sheet Financial Plan Menu

2017 2018 2019 Main Menu

ASSETS Pro-forma Cash Flow Statement

Non-Current Assets (Book Value) Pro-forma Income Statement

Land & Building 50,000 50,000 50,000 Pro-forma Balance Sheet

Other Fixed Assets 100,667 50,333 - Financial Performance
Other Assets
Deposit 500 500 500 Total
SUMMARY Total Assets Total Equity
151,167 100,833 50,500 Liabilities
Current Assets 2017 281,228 119,664 161,563
Inventory of Raw Materials 2018 310,064 108,812 201,252
Inventory of Finished Goods 2019 347,268 97,417 249,851
Accounts Receivable #VALUE! #VALUE!
Cash Balance 130,061 209,231 296,768 #VALUE! #VALUE!
130,061 209,231 296,768

TOTAL ASSETS 281,228 310,064 347,268

2013

Owners' Equity
Capital 135,540 135,540 135,540 2012
Accumulated Income 26,023 65,712 114,311 #VALUE! #VALUE!
161,563 201,252 249,851 #VALUE! #VALUE! Equity
2011 Liabilities
Long-Term Liabilities
Loan Balance 119,664 108,812 97,417 Sales
Hire-Purchase Balance #VALUE! #VALUE! 2010
119,664 108,812 97,417 #VALUE! #VALUE!
Current Liabilities
Accounts Payable 2009

0 100000 200000 300000 400000

TOTAL EQUITY & LIABILITIES 281,228 310,064 347,268 #VALUE! #VALUE!
 Financial Plan Menu
Financial Ratio Analysis 2017 2018 2019 2020 2021
Main Menu
LIQUIDITY Pro-forma Cash Flow Statement
Current Ratio NA NA NA #VALUE! #VALUE! Pro-forma Income Statement
Quick Ratio (Acid Test) NA NA NA #VALUE! #VALUE! Pro-forma Balance Sheet
Financial Performance
EFFICIENCY
Receivable Turnover NA NA NA #VALUE! #VALUE!
Inventory Turnover #DIV/0! #DIV/0! #DIV/0! #VALUE! #VALUE!

PROFITABILITY PAYBACK PERIOD FOR

Gross Profit Margin 34.61% 36.29% 37.90% #VALUE! #VALUE! START-UP FUND
Net Profit Margin 5.65% 8.20% 9.57% #VALUE! #VALUE!
Return on Assets 9.25% 12.80% 13.99% #VALUE! #VALUE! > 3 years
Return on Equity 16.11% 19.72% 19.45% #VALUE! #VALUE!

SOLVENCY
Debt to Equity 74.07% 54.07% 38.99% #VALUE! #VALUE!
Debt to Assets 42.55% 35.09% 28.05% #VALUE! #VALUE!
Time Interest Earned 4 8 11 #VALUE! #VALUE! INTERNAL RATE OF
RETURN (IRR)

Break-even Analysis 2017 2018 2019

-26%
Total projected sales(RM) 460,800 483,840 508,032
Total variable costs (cost of sales) 301,333 308,233 315,478 #VALUE! #VALUE!
Contribution margin 159,467 175,607 192,554 #VALUE! #VALUE!
Contribution margin ratio 35% 36% 38% #VALUE! #VALUE!
Fixed costs 124,300 121,973 126,880
Total costs 425,633 430,207 442,358 #VALUE! #VALUE! TIME TO BREAK-EVEN
Net Profit 35,167 53,633 65,674 #VALUE! #VALUE!
Break-even sales 359,181 336,067 334,759 #VALUE! #VALUE!
Less than 1 year
Percentage of break-even to sales 78% 69% 66% #VALUE! #VALUE!

Current Ratio Quick Ratio (Acid Test)

1 1
1
1 1
1
1 1
1
0 0
0
0 0
0
0 0
2017 2018 2019 2020 2021 2017 2018 2019 2020 2021

Receivable Turnover Inventory Turnover

1
1
1
1 1
1
1 1
1
0 0
0
0 0
0
0 0
2017 2018 2019 2020 2021 2017 2018 2019 2020 2021

Gross Profit Margin Net Profit Margin

40% 10%
9%
35%
8%
30% 7%
25% 6%
20% 5%
4%
15%
3%
10% 2%
5% 1%
0% 0%
2017 2018 2019 2020 2021 2017 2018 2019 2020 2021

Return on Assets Return on Equity