Professional Documents
Culture Documents
02/08/2012 10:00:40
84022059.xls
Registered User:
javier
935207-13-CP
(Press F9 to update number)
Thank you for registering Cashflow Plan Free. For details of the complete range, visit the Upgrade worksheet.
Note that this Free version of Cashflow Plan uses the same online help as Cashflow Plan Micro which covers 12 months and includes additional facilities and features. See Upgrade worksheet.
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02/08/2012 10:00:41
84022059.xls
Key for 6 Mths Peak monthly cash surplus Peak monthly cash deficit Net cashflow for period
$ 000
Period-end cash surplus (deficit) #VALUE! Key for 3 Mths Peak weekly cash surplus Peak weekly cash deficit Net cashflow for period $000 #VALUE! #VALUE! #VALUE!
$000
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02/08/2012 10:00:41
84022059.xls
P le a s e U p d a te C o d e !
P r in t S h e e t
E-mail: Send e-mail to <cashfree@planware.org> quoting the code (above) in the body of the message. WWW: Fax: Visit PlanWare's site at <www.planware.org> and enter code (above) in form at <cashfree.htm> page. Send a fax to +353-1-278 2391 quoting the code (above). Note: Replace + in this fax number by the appropriate international access code (e.g. 011 for the USA, 00 for the UK and many other countries).
In normal circumstances an Unlock Code # will be dispatched within twelve hours or less depending on the time of day, time zone and day of week. If a response has not been secured within 36 hours, double-check your e-mail address and submit a further registration request. Cashflow Plan Free is unsupported. For assistance, refer to the Frequently Asked Questions at: <www.planware.org/cashfaq.htm>.
Introducing Exl-Plan
If you need projections for more than 12 months ahead, Exl-Plan is the ideal tool. Exl-Plan is a separate product offering which complements Cashflow Plan. It is purpose-built for generating
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02/08/2012 10:00:41
84022059.xls
multi-year projections covering time horizons from 3 to 7 years with monthly projections for the initial year(s) and quarterly and annual projections thereafter. It is ideal for preparing comprehensive financial projections for a business plan, budgets etc. You can also use it as a tool for strategic and corporate planning, raising finance, business restructuring and financial appraisals within almost any size and type of business. The Exl-Plan range (Free, Micro, Lite, Pro, Super, Super Plus, Ultra and Ultra Plus) is available using either UK/International or US/Canadian accounting conventions - sixteen variants in all. The following table highlights the main features of the Exl-Plan range. Free Prices including worldwide airmail delivery (US$) 0 120+ page, spiral-bound manual (optional) (US$) n/a Time horizon - months 6 Time horizon - quarters n/a Time horizon - years n/a Overall time horizon 6 mths Approximate number of formulae 2,200 Number of main sales groups 1 Number of reports 19 Number of charts 8 Size of suitable business (turnover US$ Mln) Detailed descriptions: Download shareware versions: Upgrade & purchase: n/a Micro 49 20 12 8 n/a 3 yrs 7,400 1 31 19 < 0.5 Lite 89 20 12 8 n/a 3 yrs 8,600 2 31 19 < 2.0 Pro 129 20 12 8 2 5 yrs 10,800 4 33 19 1.0 + Super 169 20 12 8 2 5 yrs 14,500 6 38 31 3.0 ++ Super Plus 209 20 12 8 2 5 yrs 16,600 10 38 31 3.0 ++ Ultra 249 20 36 8 2 7 yrs 28,300 6 62 31 3.0 ++ Ultra Plus 289 20 36 8 2 7 yrs 33,150 10 62 31 3.0 ++
The PlanWare site at <www.planware.org> also offers other planning freeware, shareware and commercial software together with a series of white papers and related material covering all aspects of business & financial planning and strategy development. PlanWare, Invest-Tech Limited, 27 Ardmeen Park, Blackrock, Co Dublin, Ireland Tel: +353-1-283 4083 Fax: +353-1-278 2390 E-mail: sales@planware.org Web: www.planware.org
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Start
Quik-Start
Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7
Optional Optional
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Start
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02/08/2012 10:00:43 2012 Feb 2012 Mar 2012 Apr 2012 May 2012 Jun
22.0
22.8
23.5
24.3
25.1
25.9
Note: Cashflows relating to sales will not be calculated until values have been entered into table 2 at sheet RecPay.
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02/08/2012 10:00:44 2012 Feb 2012 Mar 2012 Apr 2012 May 2012 Jun
9.0
9.3
9.6
10.0
10.3
10.6
58.8
->>
50.0 50.0 50.0 50.0 50.0 The above values will be included in monthly balance sheets 9.0 1.0 9.3 1.0 9.6 1.0 10.0 1.5 10.3 1.5
50.0 Total 58.8 Average 1.3 Average 0.866 6.5 Total 7.5 12.0 0.0 0.0 19.5 Total 84.8
10.6 1.5
->>
Include wages, bonuses, benefits, overtime and all payroll costs & taxes 0.866 0.866 0.866 0.866 0.866 0.866 0.9 0.9 0.9 1.3 1.3 1.3 The variable descriptions in blue below can be changed Try to include all direct/variable costs here, irrespective of business type 1.0 1.1 1.2 1.3 1.4 1.5 2.0 2.0 2.0 2.0 2.0 2.0
3.0 12.9
3.1 13.3
3.2 13.7
3.3 14.6
3.4 15.0
3.5 15.4
Note: Cashflows relating to purchases will not be calculated until values have been entered into table 2 at sheet RecPay.
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02/08/2012 10:00:46 2012 Feb 2012 Mar 2012 Apr 2012 May 2012 Jun
1.0
1.0
Admin/establish expenses ($000): X = 0 to 4 The variable descriptions in blue below can be changed -Office supplies etc. <<->> 0.3 0.3 0.3 0.3 -Mail, telephone, telex & fax <<->> 0.5 0.5 0.5 0.5 -Travel <<->> 1.0 1.0 1.0 1.0 -Computer supplies etc. <<->> 0.1 0.1 0.1 0.1 -Utilities <<->> -Rent & property taxes <<->> -Insurances <<->> -Other establishment <<->> -Other administration <<->> 0.8 0.8 0.8 0.8 Total admin/establish expenses ($000) 2.6 2.6 2.6 2.6 Total overhead expenses ($000) 6.3 6.3 6.3 6.3
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02/08/2012 10:00:47 2012 Feb 2012 Mar 2012 Apr 2012 May 2012 Jun
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Any Company Inc 6 Months to end Jul Interest Interest rates (% pa): -Cash at bank -Short-term loans/Line of credit -Longterm debt/notes Interest Payment Months Cash at bank Short-term loans/Line of credit Longterm debt/notes Debt & Loans Increases in longterm debt/notes ($000) Longterm debt/notes repayments ($000)
02/08/2012 10:00:48 2012 Feb 2012 Mar 2012 Apr 2012 May 2012 Jun
For each row below, enter "1" to signify a payment month, otherwise leave blank 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Enter increases and repayments as positive values 10.0 5.0 5.0 Total 10.0 10.0
->> ->>
Allocation of Debt Opening Opening values must be entered via opening balance sheet Total longterm debt/notes ($000) 30.0 25.0 25.0 35.0 30.0 30.0 Proportions payable within one year: Opening On first use, set cells below to zero and revise later -Longterm debt/notes (as % total) ->> 66.7 25.0 25.0 25.0 25.0 25.0 Miscellaneous Items Miscellaneous income ($000) Revenue grant/subsidy receipts ($000) Operating lease payments ($000) Intangible asset amortization ($000) Changes (+/-) in accrued expenses ($000) Changes (+/-) in prepaid expenses ($000) Approximate % of total payroll costs relating to taxes & benefits for all staff (%) Stocks & Shares Cash introduced ($000) Tax & Drawings * Set to zero for sole trader * Set to zero for sole trader ($000) Drawings ($000) Income tax provisions ($000) Income tax payments ($000)
30.0 25.0 Total 6.0 Total 0.0 Total 6.6 Total 6.0 Total (4.0) (2.0)
1.0
1.0
1.0
1.0
1.0
1.0
1.1
1.1
1.1
1.1
1.1 1.0
1.1 1.0
1.0 1.0 1.0 1.0 On first use, set cells below to zero and revise later ->> (4.0) ->> (2.0)
->>
On first use, set cells below in range 20-40% and revise later 40.0 40.0 40.0 40.0 40.0
40.0
->>
5.0
5.0
7.0 Enter tax payments for periods prior to start date in sheet RecPay 0.0 0.0 0.0 0.0
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02/08/2012 10:00:49 2012 Feb 2012 Mar 2012 Apr 2012 May 2012 Jun
5-6
Total* % 100.0
0.0
100.0 100.0
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02/08/2012 10:00:51 2012 Feb 2012 Mar 2012 Apr 2012 May
<< Enter 0 or 1 Enter "1" for each payment month, otherwise leave blank Mark months when Sales tax paid to State ->> 1 1 1 1 1 Average Sales tax rate for purchases of materials/packaging & goods (%) Set assumption cells below to zero if input taxes are not relevant 20.0 20.0 20.0 20.0 20.0
->>
20.0
Percent of all other non-payroll expenses Set assumption cells below to zero if input taxes are not relevant (operating exs etc) subject to Sales tax (%)->> 90.0 90.0 90.0 90.0 90.0 Average Sales tax rate for non-payroll exs (%) ->> Total Sales tax on non-payroll expenses ($000) 0.0 0.0 0.0 0.0 0.0 Percent of capital expenditure, lease repayments et assumption cells below to zero if input taxes are not relevant S and interest subject to Sales tax (%) ->> 80.0 80.0 80.0 80.0 80.0 Average Sales tax rate for these items (%) ->> Sales tax on capex & leases less disposals($000) 0.0 0.0 0.0 0.0 0.0
90.0 0.0
80.0 0.0
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84022059.xls
20
15
$000
10 5 0 Feb Mar 6 months commencing in Feb 2012
Apr
25
20
$ 000
15
Total sales
Gross margin
10
0 Feb
Mar
Apr
May
Jun
Jul
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25
20
$ 000
15
Total sales
Gross margin
10
0 Feb
Mar
Apr
May
Jun
Jul
As % sales
50 40 30 20 10 0 Feb Mar Apr May Jun Jul 6 months commencing in Feb 2012
Cost of sales
Management/admin staff
Admin/establish
42
10
41
Percent
Times
41
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40
02/08/2012 10:00:51
84022059.xls
42
10
41
Percent
Times
41
40
40
39
0 May Feb
Fig. 8 - Headcount
Persons
2 2 1 0 0 Feb Mar Apr May Jun Jul 6 months commencing in Feb 2012
Direct
Clerical
Management
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02/08/2012 10:00:53 2012 Feb $000 2012 Mar $000 2012 Apr $000 2012 May $000 2012 Jun $000
CASHFLOW PROJECTIONS
CASH RECEIPTS Cash sales & accounts receivable (Note 1) Cash introduced Increases in longterm debt/notes Proceeds from sale of fixed assets Sales tax recovered from State Capital grants/subsidies received Revenue grants/subsidies received Miscellaneous income received Interest received Total cash receipts CASH PAYMENTS Materials/goods accounts payable (Note 2) Total direct cost payments (Note 3) Total overhead expense payments (Note 4) Income tax payments Drawings & misc. opening payables Capital expenditure payments Operating lease payments Longterm debt/note repayments Sales tax paid on overheads, capex etc. Sales tax paid to State Opening payroll taxes/benefits paid Changes in prepaid expenses Changes in accrued expenses Interest paid Total cash payments Net cashflow Opening Closing net cash balance (deficit) (22.0)
23.5 0.0 0.0 0.0 0.0 0.0 0.0 1.0 #VALUE! #VALUE!
28.6 5.0 0.0 0.0 0.7 0.0 0.0 1.0 #VALUE! #VALUE!
26.5 0.0 10.0 6.0 0.7 0.0 0.0 1.0 #VALUE! #VALUE!
23.4 0.0 0.0 0.0 0.8 0.0 0.0 1.0 #VALUE! #VALUE!
25.3 0.0 0.0 0.0 0.8 0.0 0.0 1.0 #VALUE! #VALUE!
26.2 0.0 0.0 0.0 0.8 0.0 0.0 1.0 #VALUE! #VALUE!
153.5 5.0 10.0 6.0 3.8 0.0 0.0 6.0 #VALUE! #VALUE!
17.2 #VALUE! #VALUE! 0.0 0.0 0.0 1.1 5.0 0.0 0.0 5.0 (2.0) 0.0 #VALUE! #VALUE! #VALUE! #VALUE!
14.7 4.0 6.3 0.0 0.0 0.0 1.1 0.0 0.0 0.0 0.0 0.0 4.0 #VALUE! #VALUE! #VALUE! #VALUE!
14.5 4.1 6.3 0.0 0.0 9.0 1.1 0.0 0.0 0.0 0.0 0.0 0.0 #VALUE! #VALUE! #VALUE! #VALUE!
13.9 4.4 6.3 0.0 0.0 0.0 1.1 5.0 0.0 0.0 0.0 0.0 0.0 #VALUE! #VALUE! #VALUE! #VALUE!
11.8 4.7 6.4 0.0 0.0 0.0 1.1 0.0 0.0 0.0 0.0 0.0 0.0 #VALUE! #VALUE! #VALUE! #VALUE!
12.2 4.8 6.4 0.0 0.0 0.0 1.1 0.0 0.0 0.0 0.0 0.0 0.0 #VALUE! #VALUE! #VALUE! #VALUE!
84.3 #VALUE! #VALUE! 0.0 0.0 9.0 6.6 10.0 0.0 0.0 5.0 (2.0) 4.0 #VALUE! #VALUE! #VALUE! #VALUE!
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Any Company Inc -Advertising & brochures -Special promotion -Miscellaneous selling/dist -Office supplies etc. -Mail, telephone, telex & fax -Travel -Computer supplies etc. -Utilities -Rent & property taxes -Insurances -Other establishment -Other administration
02/08/2012 10:00:54 0.5 0.0 0.0 0.3 0.5 1.0 0.1 0.0 0.0 0.0 0.0 0.8 #VALUE! 0.5 0.0 0.0 0.3 0.5 1.0 0.1 0.0 0.0 0.0 0.0 0.8 6.3 0.5 0.0 0.0 0.3 0.5 1.0 0.1 0.0 0.0 0.0 0.0 0.8 6.3 0.5 0.0 0.0 0.3 0.5 1.0 0.1 0.0 0.0 0.0 0.0 0.8 6.3 0.5 0.0 0.0 0.3 0.5 1.0 0.1 0.0 0.0 0.0 0.0 0.8 6.4
84022059.xls 0.5 0.0 0.0 0.3 0.5 1.0 0.1 0.0 0.0 0.0 0.0 0.8 6.4 3.0 0.0 0.0 1.5 3.0 6.0 0.6 0.0 0.0 0.0 0.0 4.5 #VALUE!
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Any Company Inc 6 Months to end Jul 2012 Feb $000 22.0
02/08/2012 10:00:56 2012 Mar $000 22.8 2012 Apr $000 23.5 2012 May $000 24.3 2012 Jun $000 25.1 2012 Jul $000 25.9
INCOME STATEMENTS
Sales Cost of sales: -Materials/packaging/goods -Direct labor -Other direct Cost of sales Gross margin Overhead expenses: -Selling & freight -Management/admin staff -Admin/establish Depreciation Operating lease payments Total operating expenses Income from operations Other income/expenses: -Profit(loss) on sale of fixed assets -Intangible asset amortization -Capital grant/subsidy amortization -Revenue grants/subsidies -Miscellaneous income Total other income (expenses) Earnings before interest & taxes Interest expense/income: -Interest expense -Interest income Net interest expense (income) Net income before taxes Income tax provision Net income Drawings less cash introduced Transferred to capital account
100
41 5 14 59 41
4 11 11 3 5 34 7
1 4 0 0 4 1 9
#VALUE! #VALUE! #VALUE! #VALUE! #VALUE! ### #VALUE! 0.0 #VALUE! (5.0) #VALUE! ### 0 ### (3) ###
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02/08/2012 10:00:57 2012 Feb $000 2012 Mar $000 2012 Apr $000 2012 May $000
LIABILITIES
Current liabilities: Accounts payable Capital expenditure payables Accrued expenses Payroll taxes/benefits Miscellaneous Income tax Sales tax payable Total interest payable Short-term loans/line of credit Current portion of longterm liabilities: Longterm debt/notes Total current liabilities Longterm liabilities: Longterm debt/notes Total longterm liabilities Provisions for liabilities etc: Capital grants/subsidies Total provisions for liabilities Equity: Opening capital account Transferred from Income Statement Closing capital account Total liabilities & equity CHECK balance sheets balance >>>>>>>> 30.0 9.0 6.0 5.0 #VALUE! 9.0 6.0 #VALUE! 0.0 0.0 0.0 #VALUE! #VALUE! 6.3 #VALUE! #VALUE! 9.0 2.0 #VALUE! 0.0 0.0 0.0 #VALUE! #VALUE! 6.3 #VALUE! #VALUE! 0.0 2.0 #VALUE! 0.0 0.0 0.0 #VALUE! #VALUE! 8.8 #VALUE! #VALUE! 0.0 2.0 #VALUE! 0.0 0.0 0.0 #VALUE! #VALUE! 7.5 #VALUE! #VALUE! 0.0 2.0 #VALUE! 0.0 0.0 0.0 #VALUE! #VALUE! 7.5 #VALUE! #VALUE! 0.0 2.0 #VALUE! 0.0 0.0 0.0 #VALUE! #VALUE! 7.5 #VALUE!
10.0 10.0
18.8 18.8
18.8 18.8
26.3 26.3
22.5 22.5
22.5 22.5
22.5 22.5
0.0
0.0 0.0
0.0 0.0
0.0 0.0
0.0 0.0
0.0 0.0
0.0 0.0
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02/08/2012 10:00:58 2012 2012 2012 2012 Feb Mar Apr May (Annualized averages where appropriate) 2012 Jun
PERFORMANCE REVIEW
Net debt (cash surplus) as percentage of closing capital account Current asset ratio (times)
#VALUE! #VALUE!
Accounts receivable (as days annualized sales) 48 Inventory (as days annualized sales) 69 Accounts payable (as days annualized costs) #VALUE! As % sales: -Materials/packaging & goods -Direct labor -Gross margin -Selling/freight expenses -Income from operations -Net income before taxes Average number of employees (persons) Annualized sales per employee ($000)
6th Mth #VALUE! #VALUE! Avg 40 64 #VALUE! Avg 41.0 4.5 40.9 4.1 7.3 #VALUE! Avg 3.3 88.5
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Any Company Inc 6 Months to end Jul 2012 Jan $000 2012 Feb $000
02/08/2012 10:00:59 2012 Mar $000 2012 Apr $000 2012 May $000 2012 Jun $000 2012 Jul $000
SUMMARY
Cashflows
Total cash receipts Total cash payments Net cashflow Closing cash at bank Closing short-term loans/line of credit
Income
Sales Cost of sales Gross margin Expenses, interest, depn etc Net income before taxes Balance Sheets Assets Current assets Net fixed & intangible assets Total assets Liabilities Current liabilities Longterm liabilities Provision for liabilities Closing capital account Total liabilities & equity 0.0 0.0 0.0 0.0 0.0 Opening 22.0 12.9 9.1 #VALUE! #VALUE! 22.8 13.3 9.5 #VALUE! #VALUE! 23.5 13.7 9.8 #VALUE! #VALUE! 24.3 14.6 9.7 #VALUE! #VALUE! 25.1 15.0 10.1 #VALUE! #VALUE! 25.9 15.4 10.5 #VALUE! #VALUE! 143.5 84.8 58.7 100 59 41
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Roll
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02/08/2012 10:01:01
84022059.xls
Quik-Plan Assumptions
1. 2. 3. 4.
Values
Guidance
420.0 US$000s
41.0 As % sales } Set to zero for a labor-only service business. These can refer to 195.0 US$000s } purchases/inventory for resale if a distribution business. 110.0 US$000s 100.0 US$000s 25.0 US$000s 1,300.0 350.0 8.0 87.5 6.0 12.0 (100.0) 450.0 62.5 700.0 500.0 61 46 US$000s US$000s % p.a. US$000s % p.a. % p.a. US$000s US$000s US$000s US$000s US$000s Days sales Days sales May be zero in case of a distribution business. Exclude depreciation & interest. Refers to repayable operating grants, subsidies or similar. Use cost at the start date of projections, not the depreciated value. Use total value at the start date of projections. Use estimated weighted-average rate to cover all fixed assets.
Use approximate weighted-average rate. Use approximate weighted-average rate. If deficit (e.g. short-term loan or line of credit), enter minus value. Combine all long-term debt/loans/notes etc. and enter as positive value. Use + for net increase and - for net reduction during the 6 months. As at start date of projections. Exclude expected bad debts. As at start date of projections. Include any other planned payments. Use estimate which takes any cash sales into account. Estimate should take account of any suppliers which give no credit. Use the effective, rather than standard, tax rate. Include dividends from earlier periods to be paid during 6 months. Specify proceeds net of all fund-raising costs.
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84022059.xls
25.0 25.0
25.0 25.0
25.0 25.0
25.0 25.0
25.0 25.0
25.0 25.0
8.6 #VALUE! #VALUE! 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 (0.5) 0.0 #VALUE! #VALUE! #VALUE! (22.0) #VALUE!
5.1 #VALUE! #VALUE! 0.0 0.0 0.0 0.6 0.0 0.0 0.0 0.0 (0.5) 0.0 #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!
1.7 #VALUE! #VALUE! 0.0 0.0 0.0 0.0 0.0 0.0 0.0 5.0 (0.5) 0.0 #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!
1.7 #VALUE! #VALUE! 0.0 0.0 0.0 0.6 5.0 0.0 0.0 0.0 (0.5) 0.0 #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!
7.3 1.0 1.6 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1.0 #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!
4.4 1.0 1.6 0.0 0.0 0.0 0.6 0.0 0.0 0.0 0.0 0.0 1.0 #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!
1.5 1.0 1.6 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1.0 #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!
1.5 1.0 1.6 0.0 0.0 0.0 0.6 0.0 0.0 0.0 0.0 0.0 1.0 #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!
7.3 1.0 1.6 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!
4.4 1.0 1.6 0.0 0.0 4.5 0.6 0.0 0.0 0.0 0.0 0.0 0.0 #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!
1.5 1.0 1.6 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!
1.5 1.0 1.6 0.0 0.0 4.5 0.6 0.0 0.0 0.0 0.0 0.0 0.0 #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!
$000
Net cashflow
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84022059.xls
Cashflow Improver
Review measures, set targets and actions.
Possible Measures Projection Basis of Projection *** Target Planned Action By
1. Sales Related:
1 Increase cash sales 2 Increase sales on credit 3 Increase prices especially to slow payers 4 Review the payment performances of customers with sales force 5 Become more selective when granting credit 6 Seek deposits or multiple stage payments 7 Reduce the amount/time of credit given to customers 3.6 20.3 2.4 2.4 40 40 40 22.2 #VALUE! 31.0 40 2.4 40 2.4 2.4 #VALUE! #VALUE! #VALUE! 22.2 6.9 50.0 155 0.0 42.4 42.4 0.0 0.0 40 #VALUE! 1.7 #VALUE! 0.0 62 #VALUE! Average monthly cash sales ($000) Average monthly credit sales ($000) Average monthly sales with credit over 3 months ($000) Average monthly sales with credit over 3 months ($000) Average credit given (days' sales) Average credit given (days' sales) Average credit given (days' sales) Average monthly costs and expenses ($000) Average monthly working capital ($000) Average monthly receivables ($000) Average credit given (days' sales) Average monthly sales with credit over 3 months ($000) Average credit given (days' sales) Average monthly sales with credit over 3 months ($000) Average monthly sales with credit over 3 months ($000) Average monthly payables ($000) Average credit taken (days' total costs & expenses) Average credit taken (days' total costs & expenses) Average monthly costs and expenses ($000) Average monthly purchases with credit under 2 months ($000) Average monthly inventory ($000) Average inventory (days' purchases) Planned capital expenditure for 6 months ($000) Total WDV of fixed assets at 6th month ($000) Total WDV of fixed assets at 6th month ($000) Planned capital expenditure for 6 months ($000) Planned capital expenditure for 6 months ($000) Average credit given (days' sales) Average monthly interest paid ($000) Average monthly loan repayments ($000) Average monthly borrowings ($000) Total dividend payments ($000) Current equity base ($000) Current net debt as % equity base
3. Credit Management:
1 Bill as soon as work has been done or order fulfilled 2 Generate regular reports on receivable ratios and aging 3 Establish and adhere to sound credit practices - train staff 4 Use more pro-active collection techniques 4 Add late payment charges or fees where possible
4. Purchasing:
1 Improve systems for paying suppliers 2 Increase the credit taken from suppliers 3 Negotiate extended credit from suppliers 4 Use barter to acquire goods and services 5 Make prompt payments only when worthwhile discounts apply **
5. Inventory:
1 Reduce inventory (stock) levels and improve control over WIP 2 Sell off or return obsolete/excess inventory
6. Investment:
1 Defer or re-stage all capital expenditure 2 Sell off surplus assets or make them productive 3 Enter into sale and lease-back arrangements for productive assets 4 Use leasing etc to gain access to the use of productive assets 5 Defer projects which cannot achieve acceptable cash paybacks
7. Financing:
1 Use factoring or discounting to accelerate receipts from sales 2 Re-negotiate bank facilities to reduce charges 3 Seek to extend debt repayment periods 4 Net off or consolidate bank balances 5 Defer dividend payments 6 Raise additional equity 7 Convert debt into equity
**Suppliers of materials (or goods for resale only). *** Where applicable, receivable and payable balances include sales taxes outstanding.
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02/08/2012 10:01:04
84022059.xls
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