Amount

Goodwill 42000
Land & Building 45000
Plant & Machinery 44000
Stock 33000
Debtors 8000

Less: Sundry Creditors 6000

Less: Debentures 10000
Purchase Consideration 156000
 Cash Flow Statement of National Beverage Corporation
for the year ended on 29 December 2019
Indirect Method
Cash flow from operating activities: Amount
Net Income 93050
Adjustments to reconcile net income to net cash flow from operating activities:
Depreciation 26050
Decrease in Accounts Receivables -3250
Increase in Inventory 11350
Decrease in Accounts Payables -11290
Increase in Salaries Payable 4100
Net Cash flow from operating activities 66090

Cash flow from investing activities:

Purchase of plant, equipment and property 56100
Net cash flow from investing activities 56100

Cash flow from financing activities:

Issuance of Capital Stock 25240
Net cash flow from financing activities 25240

Total increase/derease in cash flow 147430

Opening Cash Balance 85800
Closing Cash Balance 233230
Net Profit Margin (Net Profit / Sales)

Sand Juffair
Net Profit 49650 139220
Sales 465250 825450
Gross Profit Margin 10.67% 16.87%

Current Ratio (Current assets/ Current liabilities)

Sand Juffair
Current assets 251500 161450
Current liabilities 111200 78730
Current Ratio 2.26 2.05

Return on Assets (Net Income / Total Assets)

Sand Juffair
Net Income 49650 139220
Total Assets 552800 937850
Return on Assets 8.98% 14.84%

Inventory Turnover Ratio(Cost of goods sold / average inventory)

Sand Juffair
Cost of goods sold 240500 355650
Average Inventory 115200 65900
Inventory Turnover Ratio 208.77% 539.68%