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Jenga Cash Flow Solution: Strictly Confidential
Jenga Cash Flow Solution: Strictly Confidential
Jenga Cash Flow Solution: Strictly Confidential
Table of Contents
#VALUE!
Notes
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INCOME STATEMENT Year 2 BALANCE SHEET Year 1 Year 2 Difference CASH FLOW STATEMENT
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Revenue 550 Current assets Operating cash flows
Purchases (380) Cash 496 409 (87) Net income 8
Gross profit 170 Receivables 80 150 70 Depreciation 90
Expenses (50) Inventory 60 80 20 Increase in receivables (70)
Depreciation (90) 636 639 Increase in inventory (20)
Operating profit (EBIT) 30 Non-current assets Increase in payables 20
Interest expense (18) PPE 810 730 (80) 28
Earnings before tax 12
Tax at 33% (4) Total assets 1,446 1,369 Investing cash flows
Net income 8 Net capex (10)
Current liabilities
Retained earnings note Payables 30 50 20 Financing cash flows
Net income 8 Repayment of loans (100)
Dividend (5) Non-current liabilties Dividend payment (5)
Retained earnings 3 Long term borrowing 400 300 (100) (105)
PPE note
Opening PPE 810
Net capex 10
Depreciation (90)
Closing PE 730