Sweet Cravings Café

PRO FORMA CASH FLOW STATEMENT

MONTH Pre-Operations 1 2 3 4 5 6 7 8 9 10 11 12 TOTAL YR 1 YEAR 2 YEAR 3

CASH INFLOW
Capital (Cash) 23,000 23,000
Loan 51,605 51,605
Cash Sales 50,000 52,000 48,000 48,000 45,000 45,000 45,000 49,000 49,000 55,000 55,000 58,000 599,000 650,000 700,000
Collection of Accounts Receivable
TOTAL CASH INFLOW 74,605 50,000 52,000 48,000 48,000 45,000 45,000 45,000 49,000 49,000 55,000 55,000 58,000 673,605 650,000 700,000

CASH OUTFLOW
Administrative Expenditure
Rent 1,667 1,667 1,667 1,667 1,667 1,667 1,667 1,667 1,667 1,667 1,667 1,667 20,004 20,404 20,812
Utilities 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 21,600 22,032 22,473
Salary (EPF, SOSCO, EIS) 12,017 12,017 12,017 12,017 12,017 12,017 12,017 12,017 12,017 12,017 12,017 12,017 144,204 147,088 150,030
Office supply 103 103 103 103 103 103 103 103 103 103 103 103 1,236 1,261 1,286

Marketing Expenditure
Comissions 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 12,000 12,240 12,485
Salary (EPF, SOSCO) 9,534 9,534 9,534 9,534 9,534 9,534 9,534 9,534 9,534 9,534 9,534 9,534 114,408 116,696 119,030
Promotion 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 12,000 12,240 12,485

Operations Expenditure
Cash Purchase
Payment of Account Payable 4,605 4,250 3,800 3,800 4,100 4,100 4,250 3,500 3,500 2,956 2,956 41,817 45,317 60,000
Carriage Inward & Duty
Salaries, EPF & SOCSO 8,513 8,513 8,513 8,513 8,513 8,513 8,513 8,513 8,513 8,513 8,513 8,513 102,156 104,199 106,283
Maintenance & Repair 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 21,600 22,032 22,473
Packaging costs 396 396 396 396 396 396 396 396 396 396 396 396 4,752 4,847 4,944

Other Expenditure 1,692 1,692 1,726 1,760

Pre-Operations
Deposit (rent, utilities, etc.) 6,000 6,000
Business Registration & Licences 1,060 1,060
Insurance & Road Tax for Motor Vehicle 500 500 500 500
Other Pre-Operations Expenditure 5 5
Fixed Assets
Purchase of Fixed Assets - Land & Building
Purchase of Fixed Assets - Others 22,913 22,913
Hire-Purchase Down Payment
Hire-Purchase Repayment:
Principal
Interest
Loan Repayment:
Principal 860 860 860 860 860 860 860 860 860 860 860 860 10,321 10,321 10,321
Interest 215 215 215 215 215 215 215 215 215 215 215 215 2,580 2,064 1,548
Tax Payable 0 0 0 0
TOTAL CASH OUTFLOW 30,478 40,597 43,510 43,155 42,705 42,705 43,005 43,005 43,155 42,405 42,405 41,861 41,861 540,848 522,967 546,429
CASH SURPLUS (DEFICIT) 44,127 9,403 8,490 4,845 5,295 2,295 1,995 1,995 5,845 6,595 12,595 13,139 16,139 132,757 127,033 153,571
BEGINNING CASH BALANCE 44,127 53,530 62,020 66,865 72,160 74,455 76,449 78,444 84,289 90,884 103,479 116,618 132,757 259,790
ENDING CASH BALANCE 44,127 53,530 62,020 66,865 72,160 74,455 76,449 78,444 84,289 90,884 103,479 116,618 132,757 132,757 259,790 413,361