PRO FORMA CASH FLOW STATEMENT FOR THE FIRST YEAR

MONTH 1 2 3 4 5 6 7 8 9 10 11 12 TOTAL
CASH INFLOWS
Owners’ capital (cash) 4,815 4,815
Mara loan 20,00 20,000
0
Cash sales 5,50 5,50 5,500 5,500 5,500 5,500 5,500 5,500 5,500 6,000 5,500 61,600
0 0
Total cash inflows 24,81 5,50 5,50 5,500 5,500 5,500 5,500 5,500 5,500 5,500 6,000 5,500 86,415
5 0 0
CASH PAYMENTS
Administrative expenses
Permanent asset 19,75 19,750
0
Manager’s allowance 1,000 1,00 1,00 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 12,000
0 0
Building rent 200 200 200 200 200 200 200 200 200 200 200 200 2,400
Workers’ salaries 1,200 1,20 1,20 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 14,400
0 0
EPF 144 144 144 144 144 144 144 144 144 144 144 144 1,728
SOCSO 21 21 21 21 21 21 21 21 21 21 21 21 252
Water bill 30 30 30 30 30 30 30 30 30 30 30 30 360
Electricity bill 70 70 70 70 70 70 70 70 70 70 70 70 840
Phone bill 100 100 100 100 100 100 100 100 100 100 100 100 1,200
Office maintenance 100 100 100 100 100 100 100 100 100 100 100 100 1,200
Office expenses 100 100 100 100 100 100 100 100 100 100 100 100 1,200
Marketing expenses
Promotion 200 200 200 200 200 200 200 200 200 200 200 200 2,400
Transport 100 100 100 100 100 100 100 100 100 100 100 100 1,200
Operational expenses
Material 150 150 150 150 150 150 150 150 150 150 150 150 1,830
Registration 500 500
Deposit 900 900
Loan repayment
Principal 333 333 333 333 333 333 333 333 333 2,997
 Interest 117 117 117 117 117 117 117 117 117 1,053
TOTAL CASH OUTFLOWS 24,56 3,41 3,41 3,865 3,865 3,865 3,865 3,865 3,865 3,865 3,935 3,865 66,250
5 5 5
EXCESS/(DEFICIT) 250 2,08 2,08 1,635 1,635 1,635 1,635 1,635 1,635 1,635 2,665 1,635 20,165
5 5
OPENING BALANCE - 250 2,33 4,420 6,055 7,690 9,325 10,960 12,595 14,230 15,865 18,530 -
5
FINAL BALANCE 250 2,33 4,42 6,055 7,690 9,325 10,960 12,595 14,230 15,865 18,530 20,165 20,165
5 0
PRO FORMA CASH FLOW STATEMENT FOR THE SECOND YEAR

MONTH 1 2 3 4 5 6 7 8 9 10 11 12 TOTAL
CASH INFLOWS
Owners’ capital (cash)
Mara loan
Cash sales 6,325 6,325 6,325 6,325 6,325 6,325 6,325 6,325 6,325 6,325 7,590 6,325 77,165
Total cash inflows 6,325 6,325 6,325 6,325 6,325 6,325 6,325 6,325 6,325 6,325 7,590 6,325 77,165
CASH PAYMENTS
Administrative expenses
Permanent asset
Manager’s allowance 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 14,400
Building rent 220 220 220 220 220 220 220 220 220 220 220 220 2,640
Workers’ salaries 1,320 1,320 1,320 1,320 1,320 1,320 1,320 1,320 1,320 1,320 1,320 1,320 15,840
EPF 159 159 159 159 159 159 159 159 159 159 159 159 1,900
SOCSO 23 23 23 23 23 23 23 23 23 23 23 23 277
Water bill 33 33 33 33 33 33 33 33 33 33 33 33 396
Electricity bill 77 77 77 77 77 77 77 77 77 77 77 77 924
Phone bill 110 110 110 110 110 110 110 110 110 110 110 110 1,320
Office maintenance 110 110 110 110 110 110 110 110 110 110 110 110 1,320
Office expenses 100 100 100 100 100 100 100 100 100 100 100 100 1,320
Marketing expenses
Promotion 110 110 110 110 110 110 110 110 110 110 110 110 1,320
Transport 220 220 220 220 220 220 220 220 220 220 220 220 2,640
Operational expenses
Material 165 165 165 165 165 165 165 165 165 165 165 165 2,013
 Registration
Deposit
Loan repayment
Principal 333 333 333 333 333 333 333 333 333 333 333 333 3,996
Interest 117 117 117 117 117 117 117 117 117 117 117 117 1,404
TOTAL CASH OUTFLOWS 4,307 4,307 4,307 4,307 4,307 4,307 4,307 4,307 4,307 4,307 4,307 4,307 51,711
EXCESS/(DEFICIT) 2,089 2,089 2,089 2,089 2,089 2,0890 2,089 2,089 2,089 2,089 2,089 2,089 25,454
OPENING BALANCE 20,16 22,18424,20 26,221 28,239 30,258 32,276 34,295 36,313 38,332 40,350 43,601 20,165
2
FINAL BALANCE 22,184 24,202 26,22 28,239 30,258 32,276 34,295 36,313 38,332 40,350 43,600 45,619 45,619
1
PRO FORMA CASH FLOW STATEMENT FOR THE SECOND YEAR

MONTH 1 2 3 4 5 6 7 8 9 10 11 12 TOTAL
CASH INFLOWS
Owners’ capital (cash)
Mara loan
Cash sales 6,325 6,325 6,325 6,325 6,325 6,325 6,325 6,325 6,325 6,325 7,590 6,325 77,165
Total cash inflows 6,325 6,325 6,325 6,325 6,325 6,325 6,325 6,325 6,325 6,325 7,590 6,325 77,165
CASH PAYMENTS
Administrative expenses
Permanent asset
Manager’s allowance 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 14,400
Building rent 220 220 220 220 220 220 220 220 220 220 220 220 2,640
Workers’ salaries 1,320 1,320 1,320 1,320 1,320 1,320 1,320 1,320 1,320 1,320 1,320 1,320 15,840
EPF 159 159 159 159 159 159 159 159 159 159 159 159 1,900
SOCSO 23 23 23 23 23 23 23 23 23 23 23 23 277
Water bill 33 33 33 33 33 33 33 33 33 33 33 33 396
Electricity bill 77 77 77 77 77 77 77 77 77 77 77 77 924
Phone bill 110 110 110 110 110 110 110 110 110 110 110 110 1,320
Office maintenance 110 110 110 110 110 110 110 110 110 110 110 110 1,320
Office expenses 100 100 100 100 100 100 100 100 100 100 100 100 1,320
Marketing expenses
Promotion 110 110 110 110 110 110 110 110 110 110 110 110 1,320
Transport 220 220 220 220 220 220 220 220 220 220 220 220 2,640
Operational expenses
Material 165 165 165 165 165 165 165 165 165 165 165 165 2,013
Registration
Deposit
Loan repayment
Principal 333 333 333 333 333 333 333 333 333 333 333 333 3,996
Interest 117 117 117 117 117 117 117 117 117 117 117 117 1,404
TOTAL CASH OUTFLOWS 4,307 4,307 4,307 4,307 4,307 4,307 4,307 4,307 4,307 4,307 4,307 4,307 51,711
EXCESS/(DEFICIT) 2,089 2,089 2,089 2,089 2,089 2,0890 2,089 2,089 2,089 2,089 2,089 2,089 25,454
OPENING BALANCE 20,16 22,184 24,20 26,221 28,239 30,258 32,276 34,295 36,313 38,332 40,350 43,601 20,165
2
FINAL BALANCE 22,184 24,202 26,22 28,239 30,258 32,276 34,295 36,313 38,332 40,350 43,600 45,619 45,619
1