Pro forma of Cash flow statement

Particulars Details Amount

A- Operating Activities

I- Cash Receipts
Client’s fees 148500
Sale of health supplements 124100
272600
II- Cash Payments
Payment of rent & other Operating expenses 226350

Cash Generated from operations 46250

(-) Tax Paid 7750
Net cash from operating Activities 38500

B- Investing Activities
Purchase of Tangible Asset 110000
Purchase of Intangible Asset 27,500
Net cash outflow from Investing Activities (137500)

C- Financing activities

Issue of capital 67500

Issue of bank loan 75,000
Issue of loan from Friend 31500
Interest Paid (8625)
Net cash outflow from Financing Activities 165375

D – Net Increase in cash & Cash Equivalent (A+B+C) 80000

E – Cash & Cash Equivalent at Beginning -
F– Cash & Cash Equivalent at End ( D+E) 80000

Statement of Break even Analysis

Particulars Amount
Sales/ Revenue 97,550
(-) Variable costs 44,350
Contribution 53200
(-) Fixed assets 53200
Profit 0