Professional Documents
Culture Documents
Jenga Cash Flow Exercise
Jenga Cash Flow Exercise
Table of Contents
#VALUE!
Notes
This Excel model is for educational purposes only and should not be used for any other reason.
All content is Copyright material of CFI Education Inc.
https://corporatefinanceinstitute.com/
INCOME STATEMENT Year 2 BALANCE SHEET Year 1 Year 2 Difference CASH FLOW STATEMENT
ok ok
Revenue 550 Current assets Operating cash flows
Purchases (380) Cash 496 409 Net income
Gross profit 170 Receivables 80 150 Depreciation
Expenses (50) Inventory 60 80 Increase in receivables
Depreciation (90) 636 639 Increase in inventory
Operating profit (EBIT) 30 Non-current assets Increase in payables
Interest expense (18) PPE 810 730
Earnings before tax 12
Tax at 33% (4) Total assets 1,446 1,369 Investing cash flows
Net income 8 Net capex
Current liabilities
Retained earnings note Payables 30 50 Financing cash flows
Net income 8 Repayment of loans
Dividend (5) Non-current liabilties Dividend payment
Retained earnings 3 Long term borrowing 400 300
PPE note
Opening PPE 810
Net capex
Depreciation (90)
Closing PE 730