Revised 05/30/13
The benefit is
to help you
learn to
better
manage your
business
Create effective
relationships with
your trusted
advisors
Measure your
company’s
financial health
(and yours)
Understand basics
of Cost
Accounting
Manage Business
Risks and Cash
How to utilize
Cash Flow
Forecasting and
Budgeting
FINANCING (Description)
Month 1 Month 2
(s) Loan Principal Payment
(t) Capital Purchases [Specify]
(u) Other Start-up Costs
(v) Reserve and/or Escrow [Specify]
(w) Owner's Withdrawal
$ 3,000 $ 3,000
6. TOTAL CASH PAID OUT
[Total 5a thru 5w]
$ 30,223 $ 34,314
7. CASH POSITION
[End of month] (4 minus 6)
$ 9,272 $ 10,055
Monthly Cash Flow Projection
Enter Company Name Here
Enter Date Here
Month 1
Month 2
Month 3
Month 4
Month 5
Month 6
Month 7
Month 8
Month 9
(912)
Month 10
Month 11
Month 12
TOTAL
1. CASH ON HAND
[Beginning of month]
$10,000
$ 9,272
$10,055
$ 9,298
$
$ (1,710)
$
$12,500
$16,995
$
-
$13,875
$16,222
$ 5,000
$14,290
$19,303
$ 2,500
$15,750
$19,851
$ 3,000
$ 16,785
$ 21,231
$
-
8,879
$
$ 17,525
$ 20,909
$
-
5,830
$
$ 18,525
$ 21,139
$
-
2,151
$
$ 17,650
$ 21,815
$
-
$ 17,325
$ 21,706
$
-
$ 16,350
$ 21,467
$ 2,500
(63)
$
$ 15,675
$ 22,174
4,357
$
$ 13,250
$ 20,817
8,005
189,500
243,629
13,000
$29,495
$35,097
$36,093
$38,601
$ 38,016
$ 38,434
$ 39,664
$ 39,465
$ 39,031
$ 40,317
$ 37,849
$ 34,067
446,129
$39,495
$44,369
$46,149
$47,900
$ 46,895
$ 44,263
$ 41,815
$ 38,553
$ 37,321
$ 40,254
$ 42,206
$ 42,072
$11,798
$ 7,500
$ 2,625
$ 100
$ 100
$ 500
$ 1,500
$ 150
$
$ 1,500
$ 250
$ 500
$ 200
$
$
$ 500
$14,039
$ 8,500
$ 2,975
$ 100
$ 100
$ 500
$ 2,000
$ 150
$
$ 1,500
$ 250
$ 500
$ 200
$
$
$ 500
$16,242
$ 8,500
$ 2,975
$ 100
$ 100
$ 500
$ 2,250
$ 200
$
$ 1,500
$ 250
$ 500
$ 200
$
$ 33.33
$ 500
$17,371
$ 9,000
$ 3,150
$ 100
$ 100
$ 500
$ 2,500
$ 300
$
$ 1,500
$ 250
$ 500
$ 200
$
$ 50.00
$ 500
$ 19,008
$ 9,250
$ 3,238
$
100
$
100
$
500
$ 2,500
$
350
$
$ 1,500
$
250
$
500
$
200
$
$ 70.00
$
500
$ 19,217
$ 9,500
$ 3,325
$
100
$
100
$
500
$ 2,500
$
350
$
$ 1,500
$
250
$
500
$
200
$
$ 70.00
$
500
$ 19,832
$ 9,500
$ 3,325
$
100
$
100
$
500
$ 2,500
$
350
$
$ 1,500
$
250
$
500
$
200
$
$ 70.00
$
500
$ 18,943
$ 8,000
$ 2,800
$
100
$
100
$
500
$ 2,500
$
300
$
$ 1,500
$
250
$
500
$
200
$
$ 70.00
$
500
$ 17,564
$ 8,000
$ 2,800
$
100
$
100
$
500
$ 2,000
$
300
$
$ 1,500
$
250
$
500
$
200
$
$ 70.00
$
500
$ 16,127
$ 8,000
$ 2,800
$
100
$
100
$
500
$ 2,000
$
250
$
$ 1,500
$
250
$
500
$
200
$
$ 70.00
$
500
$ 15,140
$ 7,500
$ 2,625
$
100
$
100
$
500
$ 2,000
$
200
$
$ 1,500
$
250
$
500
$
200
$
$ 86.67
$
500
$ 15,330
$ 7,500
$ 2,625
$
100
$
100
$
500
$ 1,500
$
150
$
$ 1,500
$
250
$
500
$
200
$
$ 86.67
$
500
2. CASH RECEIPTS
(a)Sales (45% of Sales)
(b) Collections from Credit Accounts (55% of Previous Mo Sales)
(c) Loan or Other Cash Injection
3. TOTAL CASH RECEIPTS
[2a + 2b + 2c=3]
4. TOTAL CASH AVAILABLE
[Before cash out] (1 + 3)
5. CASH PAID OUT
(a) Purchases (Merchandise, Inventory, Raw Materials)
(b) Gross Wages (excludes withdrawals)
(c) Payroll Expenses (Taxes, Benefits, etc.)
(d) Outside Services
(e) Supplies (Office and operating)
(f) Repairs and Maintenance
(g) Advertising
(h) Auto, Delivery, and Travel
(i) Accounting and Legal
(j) Rent
(k) Telephone
(l) Utilities
(m) Insurance
(n) Taxes (Real Estate, etc.)
(o) Interest on LOC
(p) Other Expenses [Specify each]
(q) Miscellaneous [Unspecified]
(r) Subtotal
(s) Loan Principal Payment
(t) Capital Purchases [Specify]
(u) Other Start-up Costs
(v) Reserve and/or Escrow [Specify]
(w) Owner's Withdrawal
3,000
409,899
38,000
$ 34,201
$ 33,842
447,899
$
$
$27,223
$31,314
$33,850
$36,021
$ 38,065
$ 38,612
$ 39,227
$ 36,263
$ 34,384
$ 32,897
$ 31,201
$ 30,842
$ 3,000
$ 3,000
$ 3,000
$ 3,000
$
$
$
$
$
$
$
$
$30,223
$34,314
$36,850
$39,021
$ 41,065
$ 42,112
$ 42,727
$ 40,263
$ 37,384
$ 35,897
$ 9,272
$10,055
$ 9,298
$ 8,879
$
$
$
$ (1,710)
$
$
3,000
3,500
3,500
4,000
3,000
3,000
200,610
100,750
35,263
1,200
1,200
6,000
25,750
3,050
18,000
3,000
6,000
2,400
677
6,000
3,000
6. TOTAL CASH PAID OUT
[Total 5a thru 5w]
7. CASH POSITION
[End of month] (4 minus 6)
5,830
2,151
(912)
(63)
4,357
8,005
8,230
Monthly Cash Flow Projection
Enter Company Name Here
Enter Date Here
Month 1
Month 2
Month 3
Month 4
Month 5
Month 6
Month 7
Month 8
Month 9
Month 10
Month 11
Month 12
TOTAL
1. CASH ON HAND
[Beginning of month]
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
$
$
-
$
$
$
-
$
$
$
-
$
$
$
-
$
$
$
-
$
$
$
-
$
$
$
-
$
$
$
-
$
$
$
-
$
$
$
-
$
$
-
$
$
-
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
-
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
-
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
-
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
-
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
-
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
-
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
-
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
-
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
-
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
-
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
-
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
-
2. CASH RECEIPTS
(a)Sales (45% of Sales)
(b) Collections from Credit Accounts (55% of Previous Mo Sales)
(c) Loan or Other Cash Injection
3. TOTAL CASH RECEIPTS
[2a + 2b + 2c=3]
4. TOTAL CASH AVAILABLE
[Before cash out] (1 + 3)
5. CASH PAID OUT
(a) Purchases (Merchandise, Inventory, Raw Materials)
(b) Gross Wages (excludes withdrawals)
(c) Payroll Expenses (Taxes, Benefits, etc.)
(d) Outside Services
(e) Supplies (Office and operating)
(f) Repairs and Maintenance
(g) Advertising
(h) Auto, Delivery, and Travel
(i) Accounting and Legal
(j) Rent
(k) Telephone
(l) Utilities
(m) Insurance
(n) Taxes (Real Estate, etc.)
(o) Interest on LOC
(p) Other Expenses [Specify each]
(q) Miscellaneous [Unspecified]
(r) Subtotal
(s) Loan Principal Payment
(t) Capital Purchases [Specify]
(u) Other Start-up Costs
(v) Reserve and/or Escrow [Specify]
(w) Owner's Withdrawal
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
6. TOTAL CASH PAID OUT
[Total 5a thru 5w]
7. CASH POSITION
[End of month] (4 minus 6)
 Less Adjustments
 Minus Cost of Goods Sold
 Equals Gross Profits
 Various Expense Categories
 Equals Net Operating Income
INCOME STATEMENT (in
thousands)
Sales Revenue
Less: Cost of Goods Sold
Gross Profits
Less: Operating Expenses:
Selling Expense
General / Admin. Exp.
Lease Expense
Depreciation Expense
Total Operating Expenses
Operating Profits
Less: Interest Expense
Net Profits Before Taxes
Less: Taxes
Net Profit After Taxes
2010
2011
2012
Total Assets = Total Liabilities + Total
Equity
Current Assets + Long Term = Total Assets
Current Liabilities + Long Term = Total
Liabilities
Equity
Total Assets - Total Liabilities = Total
Equity
BALANCE SHEET ($000)
Current Assets:
2010
2011
2012
2013
2014
2015
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
Net Fixed Assets
$0
$0
$0
$0
$0
$0
Other Assets
$0
$0
$0
$0
$0
$0
Total Assets
$0
$0
$0
$0
$0
$0
2010
2011
2012
2013
2014
2015
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
Cash
Accounts Receivable
Inventories
Total Current Assets
Gross Fixed Assets (at cost):
Land & Buildings
Machinery and Equipment
Furniture & Fixtures
Vehicles
Other (Inc. Fin. Leases)
Total Gross Fixed Assets
Less: Accumulated Depreciation
Current Liabilities:
Accounts Payable
Notes Payable
Taxes Payable
Other Current Liabilities
Total Current Liabilities
L / T Debt (Inc. Financial Leases)
Total Liabilities
Common Stock
Paid-In Capital In Excess of Par
Retained Earnings
Total Stockholders' Equity
Total Liabs. & Stockhldrs' Equity
RATIO ANALYSIS
2010
2011
2012
Current Ratio
1.06
1.16
1.40
Quick Ratio
0.64
0.63
0.77
Inventory Turnover
Average Collection
Period
6.90
5.39
5.20
24.96
35.30
33.88
Fixed Asset Turnover
11.72
11.74
12.59
Total Asset Turnover
3.06
2.80
2.93
Debt Ratio
0.78
0.73
0.57
Debt-to-Equity
0.37
0.25
0.05
Times Interest Earned
3.70
3.07
7.20
33.33%
33.55%
38.82%
Operating Profit Margin
5.67%
5.74%
12.71%
Net Profit Margin
3.47%
3.10%
10.06%
Return on Total Assets
(ROA)
10.61%
8.68%
29.43%
Return on Equity (ROE)
47.71%
31.58%
68.40%
Earnings Per Share
$0.10
$0.10
$0.34
Price/Earnings Ratio
29.41
52.08
16.08
Gross Profit Margin
Increase Revenue - Profitability
Reduce Costs - Profitability
Increase Productivity - Efficiencies
Forecasting Models - Projections