9.
Pro forma cash flow and finance statement
PRO FORMA CASH FLOW STATEMENT FOR FIRST YEAR
MONTH
10
11
12
TOTAL
CASH INFLOWS
Owners Capital (cash)
30,000.00
30,000.00
TEKUN Loan
30,000.00
30,000.00
47,400.00
47,400.00
47,400.00
47,400.00
47,400.00
53,325.00
53,325.00
53,325.00
53,325.00
53,325.00
53,325.00
55,950.00
47,400.00
47,400.00
47,400.00
47,400.00
47,400.00
53,325.00
53,325.00
53,325.00
53,325.00
53,325.00
53,325.00
616,950.00
Cash Sales
TOTAL CASH INFLOWS
60,000.00
CASH PAYMENTS
Administrative Expenses
Permanent Asset
9,307.00
9,307.00
Building Rent
1, 500.00
1, 500.00
1,500.00
1, 500.00
1, 500.00
1,500.00
1, 500.00
1, 500.00
1, 500.00
1, 500.00
1, 500.00
1, 500.00
18, 000.00
Managers Allowance
7,400.00
7,400.00
7,400.00
7,400.00
7,400.00
7,400.00
7,400.00
7,400.00
7,400.00
7,400.00
7,400.00
7,400.00
88,800.00
Workers Salary
3,300.00
3,300.00
3,300.00
3,300.00
3,300.00
3,300.00
3,300.00
3,300.00
3,300.00
3,300.00
3,300.00
3,300.00
39,600.00
EPF
1,296.00
1,296.00
1,296.00
1,296.00
1,296.00
1,296.00
1,296.00
1,296.00
1,296.00
1,296.00
1,296.00
1,296.00
15,552.00
SOCSO
216.00
216.00
216.00
216.00
216.00
216.00
216.00
216.00
216.00
216.00
216.00
216.00
2,592.00
Water Bill
251.25
251.25
251.25
251.25
251.25
251.25
251.25
251.25
251.25
251.25
251.25
251.25
3,015.00
Electricity Bill
356.50
356.50
356.50
356.50
356.50
356.50
356.50
356.50
356.50
356.50
356.50
356.50
4,278.00
Unifi Bill
166.00
166.00
166.00
166.00
166.00
166.00
166.00
166.00
166.00
166.00
166.00
166.00
1,992.00
Phone Bill
126.25
126.25
126.25
126.25
126.25
126.25
126.25
126.25
126.25
126.25
126.25
126.25
1,515.00
184,651.00
Marketing Expenses
Promotion
2,582.00
2,582.00
Operational Expenses
Permanent Asset
5,400.00
5,400.00
25,200.00
25,200.00
25,200.00
25,200.00
25,200.00
25,200.00
28,350.00
28,350.00
28,350.00
28,350.00
28,350.00
28,350.00
321,300.00
2,900.00
2,900.00
2,900.00
2,900.00
2,900.00
2,900.00
3262.50
3262.50
3262.50
3262.50
3262.50
3262.50
36,975.00
Registration
210.00
210.00
Transport (Van)
208.34
208.34
208.34
208.34
208.34
208.34
208.34
208.34
208.34
208.34
208.34
208.34
2500.00
780.56
780.56
780.56
780.56
780.56
780.56
780.56
780.56
780.56
780.56
780.56
8,586.16
60,419.34
42,789.00
42,789.00
42,789.00
42,789.00
42,789.00
47,213.40
47,213.40
47,213.40
47,213.40
47,213.40
47,213.40
562,204.16
EXCESS / ( DEFICIT )
-419.34
4,611.00
4,611.00
4,611.00
4,611.00
4,611.00
6,111.60
6,111.60
6,111.60
6,111.60
6,111.60
6,111.60
54,745.84
OPENING BALANCE
-419.34
4,191.66
8,802.66
13,413.66
13,983.70
17,552.71
23,534.22
29,515.73
35,497.24
41,478.75
5,981.51
-419.34
4,191.66
8,802.66
13,413.66
18,024.66
22,635.66
28,747.26
29,515.73
34,858.86
40,970.46
47,082.06
53,193.66
54,745.84
Cooking Ingredients
Packing tools
363,675.00
Loan repayments
Principal
TOTAL CASH OUTFLOWS
FINAL BALANCE
40
Table BP 1.19 Pro forma cash flow statement for the second year
PRO FORMA CASH FLOW STATEMENT FOR SECOND YEAR
MONTH
CASH INFLOWS
Cash Sales
TOTAL CASH INFLOWS
CASH PAYMENTS
Administrative Expenses
Permanent Asset
Building Rent
Managers Allowance
Workers Salary
SOCSO
EPF
Water Bill
Electricity Bill
Unifi Bill
Phone Bill
Marketing Expenses
Promotion
Operational Expenses
Cooking Ingredients
Packing tools
Transport ( Van)
Loan repayments
Principal
10
11
12
59,250.00
59,250.00
59,250.00
59,250.00
59,250.00
59,250.00
59,250.00
59,250.00
59,250.00
59,250.00
59,250.00
59,250.00
65,175.00
65,175.00
1, 500
8,600.00
4,500.00
244.00
1,488.00
278.00
407.00
166.00
150.00
1, 500
8,600.00
4,500.00
244.00
1,488.00
278.00
407.00
166.00
150.00
1, 500
8,600.00
4,500.00
244.00
1,488.00
278.00
407.00
166.00
150.00
1, 500
8,600.00
4,500.00
244.00
1,488.00
`278.00
407.00
166.00
150.00
1, 500
8,600.00
4,500.00
244.00
1,488.00
278.00
407.00
166.00
150.00
1, 500
8,600.00
4,500.00
244.00
1,488.00
278.00
407.00
166.00
150.00
582.00
31,500.00
3,620.00
31,500.00
3,620.00
31,500.00
3,620.00
31,500.00
3,620.00
208.34
208.34
208.34
780.56
780.56
TOTAL
65,175.00
65,175.00
65,175.00
65,175.00
65,175.00
65,175.00
65,175.00
65,175.00
65,175.00
65,175.00
746,550.00
746,550.00
1, 500
8,600.00
4,500.00
244.00
1,488.00
278.00
407.00
166.00
150.00
1, 500
8,600.00
4,500.00
244.00
1,488.00
278.00
407.00
166.00
150.00
1, 500
8,600.00
4,500.00
244.00
1,488.00
278.00
407.00
166.00
150.00
1, 500
8,600.00
4,500.00
244.00
1,488.00
278.00
407.00
166.00
150.00
1, 500
8,600.00
4,500.00
244.00
1,488.00
278.00
407.00
166.00
150.00
1, 500
8,600.00
4,500.00
244.00
1,488.00
278.00
407.00
166.00
150.00
18, 000
103,200.00
54,000.00
2,928.00
17,856.00
3,336.00
4,884.00
1,992.00
1,800.00
207,996.00
582.00
31,500.00
3,620.00
31,500.00
3,620.00
34,650.00
3,987.50
34,650.00
3,987.50
34,650.00
3,987.50
34,650.00
3,987.50
34,650.00
3,987.50
34,650.00
3,987.50
208.34
208.34
208.34
208.34
208.34
208.34
208.34
208.34
208.34
396,900.00
45,645.00
442,545.00
2500.08
780.56
780.56
780.56
780.56
780.56
780.56
780.56
780.56
780.56
780.56
9,366.72
54,023.90
53,441.90
53,441.90
53,441.90
53,441.90
53,441.90
56,959.40
56,959.40
56,959.40
56,959.40
56,959.40
56,959.40
662,989.80
EXCESS / ( DEFICIT )
5,226.10
5,808.10
5,808.10
5,808.10
5,808.10
11,733.10
11,733.10
11,733.10
11,733.10
11,733.10
11,733.10
11,733.10
83,560.20
OPENING BALANCE
53,411.77
58,410.00
64,088.00
69,766.01
75,444.08
81,122.09
86,800.10
94,885.61
102,971.12
111,056.63
119,142.14
127,227.65
53,411.70
FINAL BALANCE
58,410.78
64,088.00
69,766.01
75,444.08
81,122.09
86,800.10
94,885.61
102,971.12
111,056.63
119,142.14
127,227.65
135,313.16
136,971.90
TOTAL CASH OUTFLOWS
41
Table BP 1.20 Pro forma cash flow statement for the third year
PRO FORMA CASH FLOW STATEMENT FOR THIRD YEAR
MONTH
CASH INFLOWS
Cash Sales
TOTAL CASH INFLOWS
CASH PAYMENTS
Administrative Expenses
Building Rent
Managers Allowance
Workers Salary
SOCSO
EPF
Water Bill
Electricity Bill
Unifi Bill
Phone Bill
Marketing Expenses
Promotion
Operational Expenses
Cooking Ingredients
Packing tools
Transport ( Van)
Loan repayments
Principal
10
11
12
71,100.00
71,100.00
71,100.00
71,100.00
71,100.00
71,100.00
71,100.00
71,100.00
71,100.00
71,100.00
71,100.00
71,100.00
77,025.00
77,025.00
77,025.00
77,025.00
1, 500.00
9,800.00
5,700.00
261.00
1,566.00
290.00
474.00
166.00
170.00
1, 500.00
9,800.00
5,700.00
261.00
1,566.00
290.00
474.00
166.00
170.00
1, 500.00
9,800.00
5,700.00
261.00
1,566.00
290.00
474.00
166.00
170.00
1, 500.00
9,800.00
5,700.00
261.00
1,566.00
290.00
474.00
166.00
170.00
1, 500.00
9,800.00
5,700.00
261.00
1,566.00
290.00
474.00
166.00
170.00
1, 500.00
9,800.00
5,700.00
261.00
1,566.00
290.00
474.00
166.00
170.00
1, 500.00
9,800.00
5,700.00
261.00
1,566.00
290.00
474.00
166.00
170.00
582.00
37,800.00
4,350.00
37,800.00
4,350.00
37,800.00
4,350.00
37,800.00
4,350.00
37,800.00
4,350.00
208.34
208.34
208.34
208.34
780.56
780.56
780.56
TOTAL
77,025.00
77,025.00
77,025.00
77,025.00
77,025.00
77,025.00
77,025.00
77,025.00
888,750.00
888,750.00
1, 500.00
9,800.00
5,700.00
261.00
1,566.00
290.00
474.00
166.00
170.00
1, 500.00
9,800.00
5,700.00
261.00
1,566.00
290.00
474.00
166.00
170.00
1, 500.00
9,800.00
5,700.00
261.00
1,566.00
290.00
474.00
166.00
170.00
1, 500.00
9,800.00
5,700.00
261.00
1,566.00
290.00
474.00
166.00
170.00
1, 500.00
9,800.00
5,700.00
261.00
1,566.00
290.00
474.00
166.00
170.00
18, 000.00
117,600.00
68,400.00
3,132.00
18,792.00
3,480.00
5,688.00
1,992.00
2,040.00
239,124.00
582.00
37,800.00
4,350.00
40,950.00
4,712.50
40,950.00
4,712.50
40,950.00
4,712.50
40,950.00
4,712.50
40,950.00
4,712.50
40,950.00
4,712.50
208.34
208.34
208.34
208.34
208.34
208.34
208.34
208.34
472,500.00
54,372.00
526,872.00
2500.08
780.56
780.56
780.56
780.56
780.56
780.56
780.56
780.56
780.56
9,366.72
63,647.90
63,065.90
63,065.90
63,065.90
63,065.90
63,065.90
66,577.90
66,577.90
66,577.90
66,577.90
66,577.90
66,577.90
778,444.80
EXCESS / ( DEFICIT )
7,452.10
8,034.10
8,034.10
8,034.10
8,034.10
8,034.10
10,447.10
10,447.10
10,447.10
10,447.10
10,447.10
10,447.10
110,305.20
OPENING BALANCE
136,971.90
142,732.90
150,636.91
158,540.92
166,444.93
174,348.94
182,252.95
192,569.45
202,885.95
213,202.46
223,518.96
233,835.47
136,971.90
FINAL BALANCE
144,424.00
152,458.10
160,492.20
168,526.30
176,560.40
184,594.50
195,041.60
205,488.70
215,935.80
226,382.90
236,830.00
247,277.10
247,277.10
TOTAL CASH OUTFLOWS
42
