CASH FLOW

for the Month ended December 2017

Month Pre-Operation Jan Feb Mac Apr May June July Aug Sep Oct Nov Dec
(RM) (RM) (RM) (RM) (RM) (RM) (RM) (RM) (RM) (RM) (RM) (RM) (RM)
A CASH INFLOWS
Beginning cash balance - 38,030 38,950 39,871 40,791 41,711 42,632 43,552 44,472 45,393 46,313 47,233 48,154
Equity-Cash 40,000
Term-Loan 45,000
Cash sales 20,240 20,240 20,240 20,240 20,240 20,240 20,240 20,240 20,240 20,240 20,240 20,240
B Total Cash Inflows 85,000 58,270 59,190 60,111 61,031 61,951 62,872 63,792 64,712 65,633 66,553 67,473 68,394
C CASH OUTFLOWS
Operational Expenditure
Raw materials - 1,320 1,320 1,320 1,320 1,320 1,320 1,320 1,320 1,320 1,320 1,320 1,320
Direct labor - 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000
Operational overhead - 500 500 500 500 500 500 500 500 500 500 500 500
Marketing Expenditure
Sales commision - 500 500 500 500 500 500 500 500 500 500 500 500
Entertainment allowance - 300 300 300 300 300 300 300 300 300 300 300 300
Adminstrative expenditure
Salaries and wages - 9,700 9,700 9,700 9,700 9,700 9,700 9,700 9,700 9,700 9,700 9,700 9,700
EPF&SOCSO - 1,358 1,358 1,358 1,358 1,358 1,358 1,358 1,358 1,358 1,358 1,358 1,358
Adminstrative overheads - 500 500 500 500 500 500 500 500 500 500 500 500
Loan Repayment
Principal - 375 375 375 375 375 375 375 375 375 375 375 375
Interest - 300 300 300 300 300 300 300 300 300 300 300 300
Hire-Purchase repayment
Down payment 7,300
Principal - 333 333 333 333 333 333 333 333 333 333 333 333
Interest - 133 133 133 133 133 133 133 133 133 133 133 133
Capital Expenditure
Machinery & Equipment 20,000
Furniture & Fixtures 15,670
Pre-operational Expenditure 3,000
Deposits 1,000
D Total Cash Outflows 46,970 19,320 19,320 19,320 19,320 19,320 19,320 19,320 19,320 19,320 19,320 19,320 19,320
E Cash Surplus/(Deficit) 38,030 38,950 39,871 40,791 41,711 42,632 43,552 44,472 45,393 46,313 47,233 48,154 49,074
F Ending Cash balance 38,030 38,950 39,871 40,791 41,711 42,632 43,552 44,472 45,393 46,313 47,233 48,154 49,074
 CASH FLOW (YEAR)

Year 2017 2018 2019

(RM) (RM) (RM)
A CASH INFLOWS
Beginning cash balance - 49,074 63,312
Equity-Cash 40,000 - -
Term-Loan 45,000 - -
Cash sales 242,880 267,168 293,885
B Total Cash Inflows 327,880 316,242 357,197
C CASH OUTFLOWS
Operational Expenditure
Raw materials 15,840 17,424 19,166
Direct labor 48,000 52,800 58,080
Operational overhead 6,000 6,600 7,260
Marketing Expenditure
Sales commision 6,000 6,600 7,260
Entertainment allowance 3,600 3,600 3,600
Adminstrative expenditure
Salaries and wages 116,400 128,040 140,844
EPF&SOCSO 16,296 17,926 19,718
Adminstrative overheads 6,000 6,600 7,260
Loan Repayment
Principal 4,500 4,500 4,500
Interest 3,600 3,240 2,880
Hire-Purchase repayment
Down payment 7,300
Principal 4,000 4,000 4,000
Interest 1,600 1,600 1,600
Capital Expenditure
Machinery & Equipment 20,000
Furniture & Fixtures 15,670
Pre-operational Expenditure 3,000
Deposits 1,000
D Total Cash Outflows 278,806 252,930 276,169
E Cash Surplus/(Deficit) 49,074 63,312 81,028
F Ending Cash balance 49,074 63,312 81,028
 Manufacturing Account for Hi-5 Enterprise
for the Year ended 31 December 2017

(RM) (RM)
Raw materials
Opening stock 1/1 0
Add: Purchases of raw materials 15,840
Raw materials available 15,840
Minus: Closing stock 31/12 2,000

Raw materials used 13,840

Direct Labor 48,000
Prime Costs 61,840
Manufacturing overheads 6,000

Work in process
Add: Work-in-process 1/1 0
Minus: Work-in-process 31/12 0
0
Cost of goods manufactured 67,840
 Trading Account for Hi-5 Enterprise
for the Year ended 31 December 2017

(RM) (RM)
Sales 242,880

Less: Cost of goods sold

Opening stock for finished goods 0
Add: Cost of goods manufactured 67,840
Goods available for sale 67,840
Minus: Closing stock for finished goods 2,000
65,840
Gross profit 177,040
 Profit and Loss Account for Hi-5 Enterprise
for the Year ended 31 December 2017

(RM) (RM)
Sales 242,880
Less: Cost of goods sold 65,840
Gross Profit 177,040

Less: Expenses
Administrative 138,696
Marketing 9,600
Financial:
Interest on term loan 3,600
Interest on hire-purchase 1,600
Depreciation charges 6,297
Pre-operational expenditure 3,000
Total expenditure 162,793
Net profit before tax 14,247
 Balance Sheet for Hi-5 Enterprise
as at 31 December 2017

(RM) (RM)
Fixed Assets
Machinery and equipment 24,570
Furniture and fixtures 14,103
Van 18,000 56,673
Current Assets
Cash 49,074
Closing stock for raw materials 2,000
Closing stock for finished goods 2,000
Deposits 1,000 54,074
Total Assets 110,747

Equity
Capital 40,000
Net profit 14,247 54,247
Long-term Liabilities
Term-loan 40,500
Hire-purchase 16,000 56,500
Total Equity and Liabilities 110,747