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02 - Cash Flow Calculation Including Inflation and Including Solution

The document shows the profit and loss statement and cash flow statement for a company over several years from 2015 to 2019. It includes key financial metrics like sales, expenses, EBITDA, net income, working capital, CAPEX and cumulative cash flow.

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22 views1 page

02 - Cash Flow Calculation Including Inflation and Including Solution

The document shows the profit and loss statement and cash flow statement for a company over several years from 2015 to 2019. It includes key financial metrics like sales, expenses, EBITDA, net income, working capital, CAPEX and cumulative cash flow.

Uploaded by

thelljokker
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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Inflation 2,0%

PROFIT AND LOSS


2.015 2.016 2.017 2.018 2.019 2.019

kilograms 500.000,00 700.000,00 700.000,00 700.000,00 700.000,00 700.000,00


Unit price (€/kg) 1,5000 1,5300 1,5606 1,5918 1,6236 1,6561
Energy expenses (€/kg) 0,5000 0,5100 0,5202 0,5306 0,5412 0,5520
Labour expenses (€/kg) 0,1500 0,1530 0,1561 0,1592 0,1624 0,1656
Others (€/kg) 0,1000 0,1020 0,1040 0,1061 0,1082 0,1104

Sales 750.000,00 1.071.000,00 1.092.420,00 1.114.268,40 1.136.553,77 1.159.284,84


Supplies - - - - - -
Gross margin 750.000,00 1.071.000,00 1.092.420,00 1.114.268,40 1.136.553,77 1.159.284,84

Energy expenses -250.000,00 -357.000,00 -364.140,00 -371.422,80 -378.851,26 -386.428,28


Labour expenses -75.000,00 -107.100,00 -109.242,00 -111.426,84 -113.655,38 -115.928,48
Others -50.000,00 -71.400,00 -72.828,00 -74.284,56 -75.770,25 -77.285,66

EBITDA 375.000,00 535.500,00 546.210,00 557.134,20 568.276,88 579.642,42

Depreciations -200.000,00 -200.000,00 -200.000,00 -200.000,00 -200.000,00

EBIT (Earnings before interest and taxes) 375.000,00 335.500,00 346.210,00 357.134,20 368.276,88 379.642,42

Financial expenses -

EAIBT (Earnings after interest before taxes) 375.000,00 335.500,00 346.210,00 357.134,20 368.276,88 379.642,42

Income Tax (25%) -93.750,00 -83.875,00 -86.552,50 -89.283,55 -92.069,22 -94.910,61

EAT (Earnings after taxes) 281.250,00 251.625,00 259.657,50 267.850,65 276.207,66 284.731,82

NET OPERATING CASH FLOW 281.250,00 451.625,00 459.657,50 467.850,65 476.207,66 484.731,82

STOCKS (0 months) - - - - -
CUSTOMERS (2 months) 166.666,67 176.054,79 179.575,89 183.167,41 186.830,76 190.567,37
VENDORS (1 month) -41.666,67 -44.013,70 -44.893,97 -45.791,85 -46.707,69 -47.641,84
WORKING CAPITAL 125.000,00 132.041,10 134.681,92 137.375,56 140.123,07 142.925,53

WORKING CAPITAL VARIATIONS -125.000,00 -7.041,10 -2.640,82 -2.693,64 -2.747,51 -2.802,46

CAPEX (1 Million euros) -1.000.000,00

CASH FLOW -843.750,00 444.583,90 457.016,68 465.157,01 473.460,15 481.929,35


CUMULATED CASH FLOW -843.750,00 -399.166,10 57.850,58 523.007,59 996.467,75 1.478.397,10

Note:
Expenses, CAPEX and Vendors balance are shown with a negative sign ("-")

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