FINANCIALS FORMULAS 1

Cash Flow Year 3, Month 1

Beginning Balance =N32
Cash Inflows
Cash Sales =(S/F, Yrs. 1-3'!R47*A/I'!$E$9)
Accounts Receivable =('S/F, Yrs. 1-3'!M47*A/I'!E11)+('S/F, Yrs. 1-3'!N47*A/I'!E10)
Total Cash Inflows =SUM(P9:P10)
 
Cash Outflows
Investing Activities
New Fixed Asset Purchases =A/I'!$R$35/12
Additional Inventory
Cost of Goods Sold =('S/F, Yrs. 1-3'!R48*A/I'!$E$17)+('S/F, Yrs. 1-3'!N48*A/I'!$E$18)+('S/F, Yrs. 1-3'!M48*A/I'!$E$19)
Operating Activities
Operating Expenses =SUM('5b-OpExYrs.1-3'!$G8:$G22)/12
Payroll ='2b-PayrollYrs.1-3'!$G$26/12
Taxes 0
Financing Activities
Loan Payments =SUM(A & D'!C23:C24)+SUM(A & D'!C43:C44)+SUM(A & D'!C63:C64)+SUM(A & D'!C83:C84)+SUM(A & D'!C103:C104)
Owners Distribution
Line of Credit Interest =N33*A/I'!$D$25/12
Line of Credit Repayments
Dividends Paid
Total Cash Outflows =SUM(P15:P27)
Net Cash Flows =P11-P28
Operating Cash Balance =P7+P29
Line of Credit Drawdown =IF(P30<A/I'!$D$24, A/I'!$D$24-P30, 0)
Ending Cash Balance =SUM(P30+P31)
Line of Credit Balance =IF(P31=0,N33-P26,N33+P31-P26)
Cash Flow Year 3, Month 2
Beginning Balance =P32
Cash Inflows
Cash Sales =(S/F, Yrs. 1-3'!S47*A/I!$E$9)
Accounts Receivable =(S/F, Yrs. 1-3'!N47*A/I!E11)+(S/F, Yrs. 1-3'!R47*A/I!E10)
Total Cash Inflows =SUM(Q9:Q10)
 
Cash Outflows
Investing Activities
New Fixed Asset Purchases =A/I!$R$35/12
Additional Inventory
Cost of Goods Sold =(S/F, Yrs. 1-3'!S48*A/I!$E$17)+(S/F, Yrs. 1-3'!R48*A/I!$E$18)+(S/F, Yrs. 1-3'!N48*A/I!$E$19)
Operating Activities
Operating Expenses =SUM('5b-OpExYrs.1-3'!$G8:$G22)/12
Payroll ='2b-PayrollYrs.1-3'!$G$26/12
Taxes 0
Financing Activities
Loan Payments =SUM(A & D'!D23:D24)+SUM(A & D'!D43:D44)+SUM(A & D'!D63:D64)+SUM(A & D'!D83:D84)+SUM(A & D'!D103:D104)
Owners Distribution
Line of Credit Interest =P33*A/I!$D$25/12
Line of Credit Repayments
Dividends Paid
Total Cash Outflows =SUM(Q15:Q27)
Net Cash Flows =Q11-Q28
Operating Cash Balance =Q7+Q29
Line of Credit Drawdown =IF(Q30<A/I!$D$24, A/I!$D$24-Q30, 0)
Ending Cash Balance =SUM(Q30+Q31)
Line of Credit Balance =Q31+P33-Q26
Cash Flow Year 3, Month 3
Beginning Balance =Q32
Cash Inflows
Cash Sales =(S/F, Yrs. 1-3'!T47*A/I!$E$9)
Accounts Receivable =(S/F, Yrs. 1-3'!R47*A/I!$E$11)+(S/F, Yrs. 1-3'!S47*A/I!$E$10)
Total Cash Inflows =SUM(R9:R10)
 
Cash Outflows
Investing Activities
New Fixed Asset Purchases =A/I!$R$35/12
Additional Inventory
Cost of Goods Sold =(S/F, Yrs. 1-3'!T48*A/I!$E$17)+(S/F, Yrs. 1-3'!S48*A/I!$E$18)+(S/F, Yrs. 1-3'!R48*A/I!$E$19)
Operating Activities
Operating Expenses =SUM('5b-OpExYrs.1-3'!$G8:$G22)/12
Payroll ='2b-PayrollYrs.1-3'!$G$26/12
Taxes =SUM('7b-IncomeStatementYrs.1-3'!C69:E69)
Financing Activities
Loan Payments =SUM(A & D'!E23:E24)+SUM(A & D'!E43:E44)+SUM(A & D'!E63:E64)+SUM(A & D'!E83:E84)+SUM(A & D'!E103:E104)
Owners Distribution
Line of Credit Interest =Q33*A/I!$D$25/12
Line of Credit Repayments
Dividends Paid
Total Cash Outflows =SUM(R15:R27)
Net Cash Flows =R11-R28
Operating Cash Balance =R7+R29
Line of Credit Drawdown =IF(R30<A/I!$D$24, A/I!$D$24-R30, 0)
Ending Cash Balance =SUM(R30+R31)
Line of Credit Balance =R31+Q33-R26

Cash Flow Year 3, Month 4

 Beginning Balance =R32
Cash Inflows
Cash Sales =(S/F, Yrs. 1-3'!U47*A/I!$E$9)
Accounts Receivable =(S/F, Yrs. 1-3'!S47*A/I!$E$11)+(S/F, Yrs. 1-3'!T47*A/I!$E$10)
Total Cash Inflows =SUM(S9:S10)
 
Cash Outflows
Investing Activities
New Fixed Asset Purchases =A/I!$R$35/12
Additional Inventory
Cost of Goods Sold =(S/F, Yrs. 1-3'!U48*A/I!$E$17)+(S/F, Yrs. 1-3'!T48*A/I!$E$18)+(S/F, Yrs. 1-3'!S48*A/I!$E$19)
Operating Activities
Operating Expenses =SUM('5b-OpExYrs.1-3'!$G8:$G22)/12
Payroll ='2b-PayrollYrs.1-3'!$G$26/12
Taxes 0
Financing Activities
Loan Payments =SUM(A & D'!F23:F24)+SUM(A & D'!F43:F44)+SUM(A & D'!F63:F64)+SUM(A & D'!F83:F84)+SUM(A & D'!F103:F104)
Owners Distribution
Line of Credit Interest =R33*A/I!$D$25/12
Line of Credit Repayments
Dividends Paid
Total Cash Outflows =SUM(S15:S27)
Net Cash Flows =S11-S28
Operating Cash Balance =S7+S29
Line of Credit Drawdown =IF(S30<A/I!$D$24, A/I!$D$24-S30, 0)
Ending Cash Balance =SUM(S30+S31)
Line of Credit Balance =S31+R33-S26

Cash Flow Year 3, Month 5

Beginning Balance =S32
 Cash Inflows
Cash Sales =(S/F, Yrs. 1-3'!V47*A/I!$E$9)
Accounts Receivable =(S/F, Yrs. 1-3'!T47*A/I!$E$11)+(S/F, Yrs. 1-3'!U47*A/I!$E$10)
Total Cash Inflows =SUM(T9:T10)
 
Cash Outflows
Investing Activities
New Fixed Asset Purchases =A/I!$R$35/12
Additional Inventory
Cost of Goods Sold =(S/F, Yrs. 1-3'!V48*A/I!$E$17)+(S/F, Yrs. 1-3'!U48*A/I!$E$18)+(S/F, Yrs. 1-3'!T48*A/I!$E$19)
Operating Activities
Operating Expenses =SUM('5b-OpExYrs.1-3'!$G8:$G22)/12
Payroll ='2b-PayrollYrs.1-3'!$G$26/12
Taxes 0
Financing Activities
Loan Payments =SUM(A & D'!G23:G24)+SUM(A & D'!G43:G44)+SUM(A & D'!G63:G64)+SUM(A & D'!G83:G84)+SUM(A & D'!G103:G104)
Owners Distribution
Line of Credit Interest =S33*A/I!$D$25/12
Line of Credit Repayments
Dividends Paid
Total Cash Outflows =SUM(T15:T27)
Net Cash Flows =T11-T28
Operating Cash Balance =T7+T29
Line of Credit Drawdown =IF(T30<A/I!$D$24, A/I!$D$24-T30, 0)
Ending Cash Balance =SUM(T30+T31)
Line of Credit Balance =T31+S33-T26

Cash Flow Year 3, Month 6

Beginning Balance =T32
Cash Inflows
 Cash Sales =(S/F, Yrs. 1-3'!W47*A/I!$E$9)
Accounts Receivable =(S/F, Yrs. 1-3'!U47*A/I!$E$11)+(S/F, Yrs. 1-3'!V47*A/I!$E$10)
Total Cash Inflows =SUM(U9:U10)
 
Cash Outflows
Investing Activities
New Fixed Asset Purchases =A/I!$R$35/12
Additional Inventory
Cost of Goods Sold =(S/F, Yrs. 1-3'!W48*A/I!$E$17)+(S/F, Yrs. 1-3'!V48*A/I!$E$18)+(S/F, Yrs. 1-3'!U48*A/I!$E$19)
Operating Activities
Operating Expenses =SUM('5b-OpExYrs.1-3'!$G8:$G22)/12
Payroll ='2b-PayrollYrs.1-3'!$G$26/12
Taxes =SUM('7b-IncomeStatementYrs.1-3'!F69:H69)
Financing Activities
Loan Payments =SUM(A & D'!H23:H24)+SUM(A & D'!H43:H44)+SUM(A & D'!H63:H64)+SUM(A & D'!H83:H84)+SUM(A & D'!H103:H104)
Owners Distribution
Line of Credit Interest =T33*A/I!$D$25/12
Line of Credit Repayments
Dividends Paid
Total Cash Outflows =SUM(U15:U27)
Net Cash Flows =U11-U28
Operating Cash Balance =U7+U29
Line of Credit Drawdown =IF(U30<A/I!$D$24, A/I!$D$24-U30, 0)
Ending Cash Balance =SUM(U30+U31)
Line of Credit Balance =U31+T33-U26

Cash Flow Year 3, Month 7

Beginning Balance =U32
Cash Inflows
Cash Sales =(S/F, Yrs. 1-3'!X47*A/I!$E$9)
 Accounts Receivable =(S/F, Yrs. 1-3'!V47*A/I!$E$11)+(S/F, Yrs. 1-3'!W47*A/I!$E$10)
Total Cash Inflows =SUM(V9:V10)
 
Cash Outflows
Investing Activities
New Fixed Asset Purchases =A/I!$R$35/12
Additional Inventory
Cost of Goods Sold =(S/F, Yrs. 1-3'!X48*A/I!$E$17)+(S/F, Yrs. 1-3'!W48*A/I!$E$18)+(S/F, Yrs. 1-3'!V48*A/I!$E$19)
Operating Activities
Operating Expenses =SUM('5b-OpExYrs.1-3'!$G8:$G22)/12
Payroll ='2b-PayrollYrs.1-3'!$G$26/12
Taxes 0
Financing Activities
Loan Payments =SUM(A & D'!I23:I24)+SUM(A & D'!I43:I44)+SUM(A & D'!I63:I64)+SUM(A & D'!I83:I84)+SUM(A & D'!I103:I104)
Owners Distribution
Line of Credit Interest =U33*A/I!$D$25/12
Line of Credit Repayments
Dividends Paid
Total Cash Outflows =SUM(V15:V27)
Net Cash Flows =V11-V28
Operating Cash Balance =V7+V29
Line of Credit Drawdown =IF(V30<A/I!$D$24, A/I!$D$24-V30, 0)
Ending Cash Balance =SUM(V30+V31)
Line of Credit Balance =V31+U33-V26

Cash Flow Year 3, Month 8

Beginning Balance =V32
Cash Inflows
Cash Sales =(S/F, Yrs. 1-3'!Y47*A/I!$E$9)
Accounts Receivable =(S/F, Yrs. 1-3'!W47*A/I!$E$11)+(S/F, Yrs. 1-3'!X47*A/I!$E$10)
 Total Cash Inflows =SUM(W9:W10)
 
Cash Outflows
Investing Activities
New Fixed Asset Purchases =A/I!$R$35/12
Additional Inventory
Cost of Goods Sold =(S/F, Yrs. 1-3'!Y48*A/I!$E$17)+(S/F, Yrs. 1-3'!X48*A/I!$E$18)+(S/F, Yrs. 1-3'!W48*A/I!$E$19)
Operating Activities
Operating Expenses =SUM('5b-OpExYrs.1-3'!$G8:$G22)/12
Payroll ='2b-PayrollYrs.1-3'!$G$26/12
Taxes 0
Financing Activities
Loan Payments =SUM(A & D'!J23:J24)+SUM(A & D'!J43:J44)+SUM(A & D'!J63:J64)+SUM(A & D'!J83:J84)+SUM(A & D'!J103:J104)
Owners Distribution
Line of Credit Interest =V33*A/I!$D$25/12
Line of Credit Repayments
Dividends Paid
Total Cash Outflows =SUM(W15:W27)
Net Cash Flows =W11-W28
Operating Cash Balance =W7+W29
Line of Credit Drawdown =IF(W30<A/I!$D$24, A/I!$D$24-W30, 0)
Ending Cash Balance =SUM(W30+W31)
Line of Credit Balance =W31+V33-W26

Cash Flow Year 3, Month 9

Beginning Balance =W32
Cash Inflows
Cash Sales =(S/F, Yrs. 1-3'!Z47*A/I!$E$9)
Accounts Receivable =(S/F, Yrs. 1-3'!X47*A/I!$E$11)+(S/F, Yrs. 1-3'!Y47*A/I!$E$10)
Total Cash Inflows =SUM(X9:X10)
  
Cash Outflows
Investing Activities
New Fixed Asset Purchases =A/I!$R$35/12
Additional Inventory
Cost of Goods Sold =(S/F, Yrs. 1-3'!Z48*A/I!$E$17)+(S/F, Yrs. 1-3'!Y48*A/I!$E$18)+(S/F, Yrs. 1-3'!X48*A/I!$E$19)
Operating Activities
Operating Expenses =SUM('5b-OpExYrs.1-3'!$G8:$G22)/12
Payroll ='2b-PayrollYrs.1-3'!$G$26/12
Taxes =SUM('7b-IncomeStatementYrs.1-3'!I69:K69)
Financing Activities
Loan Payments =SUM(A & D'!K23:K24)+SUM(A & D'!K43:K44)+SUM(A & D'!K63:K64)+SUM(A & D'!K83:K84)+SUM(A & D'!K103:K104)
Owners Distribution
Line of Credit Interest =W33*A/I!$D$25/12
Line of Credit Repayments
Dividends Paid
Total Cash Outflows =SUM(X15:X27)
Net Cash Flows =X11-X28
Operating Cash Balance =X7+X29
Line of Credit Drawdown =IF(X30<A/I!$D$24, A/I!$D$24-X30, 0)
Ending Cash Balance =SUM(X30+X31)
Line of Credit Balance =X31+W33-X26

Cash Flow Year 3, Month 10

Beginning Balance =X32
Cash Inflows
Cash Sales =(S/F, Yrs. 1-3'!AA47*A/I!$E$9)
Accounts Receivable =(S/F, Yrs. 1-3'!Y47*A/I!$E$11)+(S/F, Yrs. 1-3'!Z47*A/I!$E$10)
Total Cash Inflows =SUM(Y9:Y10)
 
 Cash Outflows
Investing Activities
New Fixed Asset Purchases =A/I!$R$35/12
Additional Inventory
Cost of Goods Sold =(S/F, Yrs. 1-3'!AA48*A/I!$E$17)+(S/F, Yrs. 1-3'!Z48*A/I!$E$18)+(S/F, Yrs. 1-3'!Y48*A/I!$E$19)
Operating Activities
Operating Expenses =SUM('5b-OpExYrs.1-3'!$G8:$G22)/12
Payroll ='2b-PayrollYrs.1-3'!$G$26/12
Taxes 0
Financing Activities
Loan Payments =SUM(A & D'!L23:L24)+SUM(A & D'!L43:L44)+SUM(A & D'!L63:L64)+SUM(A & D'!L83:L84)+SUM(A & D'!L103:L104)
Owners Distribution
Line of Credit Interest =X33*A/I!$D$25/12
Line of Credit Repayments
Dividends Paid
Total Cash Outflows =SUM(Y15:Y27)
Net Cash Flows =Y11-Y28
Operating Cash Balance =Y7+Y29
Line of Credit Drawdown =IF(Y30<A/I!$D$24, A/I!$D$24-Y30, 0)
Ending Cash Balance =SUM(Y30+Y31)
Line of Credit Balance =Y31+X33-Y26

Cash Flow Year 3, Month 11

Beginning Balance =Y32
Cash Inflows
Cash Sales =(S/F, Yrs. 1-3'!AB47*A/I!$E$9)
Accounts Receivable =(S/F, Yrs. 1-3'!Z47*A/I!$E$11)+(S/F, Yrs. 1-3'!AA47*A/I!$E$10)
Total Cash Inflows =SUM(Z9:Z10)
 
Cash Outflows
 Investing Activities
New Fixed Asset Purchases =A/I!$R$35/12
Additional Inventory
Cost of Goods Sold =(S/F, Yrs. 1-3'!AB48*A/I!$E$17)+(S/F, Yrs. 1-3'!AA48*A/I!$E$18)+(S/F, Yrs. 1-3'!Z48*A/I!$E$19)
Operating Activities
Operating Expenses =SUM('5b-OpExYrs.1-3'!$G8:$G22)/12
Payroll ='2b-PayrollYrs.1-3'!$G$26/12
Taxes 0
Financing Activities
Loan Payments =SUM(A & D'!M23:M24)+SUM(A & D'!M43:M44)+SUM(A & D'!M63:M64)+SUM(A & D'!M83:M84)+SUM(A & D'!M103:M104)
Owners Distribution
Line of Credit Interest =Y33*A/I!$D$25/12
Line of Credit Repayments
Dividends Paid
Total Cash Outflows =SUM(Z15:Z27)
Net Cash Flows =Z11-Z28
Operating Cash Balance =Z7+Z29
Line of Credit Drawdown =IF(Z30<A/I!$D$24, A/I!$D$24-Z30, 0)
Ending Cash Balance =SUM(Z30+Z31)
Line of Credit Balance =Z31+Y33-Z26

Cash Flow Year 3, Month 12

Beginning Balance =Z32
Cash Inflows
Cash Sales =(S/F, Yrs. 1-3'!AC47*A/I!$E$9)
Accounts Receivable =(S/F, Yrs. 1-3'!AA47*A/I!$E$11)+(S/F, Yrs. 1-3'!AB47*A/I!$E$10)
Total Cash Inflows =SUM(AA9:AA10)
 
Cash Outflows
Investing Activities
 New Fixed Asset Purchases =A/I!$R$35/12
Additional Inventory
Cost of Goods Sold =(S/F, Yrs. 1-3'!AC48*A/I!$E$17)+(S/F, Yrs. 1-3'!AB48*A/I!$E$18)+(S/F, Yrs. 1-3'!AA48*A/I!$E$19)
Operating Activities
Operating Expenses =SUM('5b-OpExYrs.1-3'!$G8:$G22)/12
Payroll ='2b-PayrollYrs.1-3'!$G$26/12
Taxes =SUM('7b-IncomeStatementYrs.1-3'!L69:N69)
Financing Activities
Loan Payments =SUM(A & D'!N23:N24)+SUM(A & D'!N43:N44)+SUM(A & D'!N63:N64)+SUM(A & D'!N83:N84)+SUM(A & D'!N103:N104)
Owners Distribution
Line of Credit Interest =Z33*A/I!$D$25/12
Line of Credit Repayments
Dividends Paid
Total Cash Outflows =SUM(AA15:AA27)
Net Cash Flows =AA11-AA28
Operating Cash Balance =AA7+AA29
Line of Credit Drawdown =IF(AA30<A/I!$D$24, A/I!$D$24-AA30, 0)
Ending Cash Balance =SUM(AA30+AA31)
Line of Credit Balance =AA31+Z33-AA26

Cash Flow Year 3, Totals

Beginning Balance
Cash Inflows
Cash Sales =SUM(P9:AA9)
Accounts Receivable =SUM(P10:AA10)
Total Cash Inflows =SUM(AB9:AB10)
 
Cash Outflows
Investing Activities
New Fixed Asset Purchases =SUM(P15:AA15)
Additional Inventory =SUM(P16:AA16)
Cost of Goods Sold =SUM(P17:AA17)
Operating Activities
Operating Expenses =SUM(P19:AA19)
Payroll =SUM(P20:AA20)
Taxes =SUM(P21:AA21)
Financing Activities
Loan Payments =SUM(P23:AA23)
Owners Distribution =SUM(P24:AA24)
Line of Credit Interest =SUM(P25:AA25)
Line of Credit Repayments =SUM(P26:AA26)
Dividends Paid =SUM(P27:AA27)
Total Cash Outflows =SUM(P28:AA28)
Net Cash Flows =SUM(P29:AA29)
Operating Cash Balance
Line of Credit Drawdown =SUM(P31:AA31)
Ending Cash Balance
Line of Credit Balance