('000)

Jan

Feb

Mar

P&L
Apr
May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Sales
COGS
Gross Profit

702
421
281

486
292
194

414
248
166

378
227
151

162
97
65

180
108
72

378
227
151

540
324
216

2970
1782
1188

2520
1512
1008

5724
3434
2290

3546
2128
1418

Operating Exp - Other than storage

Storage

360
11

360
15

360
19

360
23

360
28

360
33

360
38

360
41

360
36

360
32

360
16

360
8

EBIT

-90

-180

-213

-232

-324

-321

-247

-185

792

616

1914

1051

Interest Cost

7.3

7.3

7.3

7.3

7.3

7.3

7.0

7.0

7.0

7.0

7.0

7.0

-97.4

-187.7

-220.7

-239.4

-330.9

-328.8

-253.5

-192.4

785.2

609.1

1906.9

1043.6

Income Tax

-33

-64

-75

-81

-113

-112

-86

-65

267

207

648

355

Net Income

-64

-124

-146

-158

-218

-217

-167

-127

518

402

1259

689

EBT

60%

300000

34%

('000)
Particulars
Cash
Accounts receivable
Inventory
Total current assets

Balance sheet
Apr
May
502
494
554
378
3639
4442
4695
5314

Jan
1285
2541
1706
5532

Feb
2198
832
2314
5344

Mar
1389
630
2966
4985

PPE

2988

2988

2988

2988

2988

Net PPE

2988

2988

2988

2988

Total Assets

8520

8332

7973

513
391
5907
6811

Aug
543
643
6483
7669

Sep
576
2457
5601
8634

Oct
611
3843
4989
9443

Nov
649
5771
2455
8875

Dec
647
6489
1227
8363

2988

2988

2988

2988

2988

2988

2988

2988

2988

2988

2988

2988

2988

2988

2988

7683

8302

8976

9799

10657

11622

12431

11863

11351

450
0
106
100
656

450
0
42
100
592

450
0
-172
100
378

450
70
-373
100
247

450
1020
-486
100
1084

450
2192
-718
100
2024

450
3269
-804
100
3015

450
4319
-869
100
4000

450
4619
-722
100
4447

450
4819
-515
100
4854

450
2344
133
100
3027

450
959
368
100
1877

Long term debt

1000

1000

1000

1000

1000

950

950

950

950

950

950

900

total Liabilities

1656

1592

1378

1247

2084

2974

3965

4950

5397

5804

3977

2777

Net worth

6865

6741

6595

6437

6219

6002

5834

5707

6226

6628

7886

8575

Total Liabilities and net worth

8521

8333

7973

7684

8303

8976

9800

10657

11622

12432

11863

11352

Accounts Payable
Line of credit payable (working capital)
Accrued Taxes
Long term debt. Current portion
Current liabilities

Jun
514
239
5234
5988

Jul

70%

('000)
Cash Flow
Apr
May
1389
502

Jan
500

Feb
1285

Mar
2198

211
3195
0
3905

146
2050
0
3481

124
491
0
2814

113
340
70
1912

A/c Payments
Salary Wages - 50% of COG produced
Operating Expenses
PPE
Installment Payment
Interest Payment - Long term
Income Tax Payment
Notes Paid
Total Payments

966
450
346
25
0
7.3
0
826
2620

450
450
350
25
0
7.3
0
0
1282

450
450
354
25
0
7.3
139
0
1425

Closing Cash Balance

1285

2198

1389

Opening Balance
Receivables
Cash Received
Credit received
Line of credit Receipt
Total Receipt

Jun
494

Jul
514

Aug
513

Sep
543

Oct
576

Nov
611

Dec
649

49
290
950
1790

54
265
1172
1985

113
113
1077
1818

162
126
1050
1851

891
265
300
1999

756
378
200
1910

1717
2079
0
4407

1064
1764
0
3477

450
450
358
25
0
7.3
120
0
1411

450
450
363
25
0
7.3
0
0
1296

450
450
368
25
50
7.3
120
0
1471

450
450
373
25
0
7.0
0
0
1305

450
450
376
25
0
7.0
0
0
1308

450
450
371
25
0
7.0
120
0
1423

450
450
367
25
0
7.0
0
0
1299

450
450
351
25
0
7.0
0
2475
3758

450
450
343
25
50
7.0
120
1385
2830

502

494

514

513

543

576

611

649

647

8%

('000)

Opening
tax
Tax paid
Closing

42

Apr
-172

Tax
May
-373

-64

-75

-81

-113

-112

-86

-65

267

207

648

355

139

120

120

120

120

106

42

-172

-373

-486

-718

-804

-869

-722

-515

133

368

Jan
139

Feb
106

-33

Mar

Jun
-486

Jul
-718

Aug
-804

Sep
-869

Oct
-722

Nov
-515

Dec
133