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    Candor Cashflow Exercise

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    Hue Pham
    Accounting Fundamentals Course Presentation

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    © All Rights Reserved
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    Candor Cashflow Exercise

    Uploaded by

    Hue Pham
    43 views2 pages
    Accounting Fundamentals Course Presentation

    Copyright

    © © All Rights Reserved

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    XLSX, PDF, TXT or read online from Scribd

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    Accounting Fundamentals Course Presentation

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    43 views2 pages

    Candor Cashflow Exercise

    Uploaded by

    Hue Pham
    Accounting Fundamentals Course Presentation

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
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    Candor Cash Flow Exercise Strictly Confidential

    Table of Contents
    #VALUE!

    Notes
    This Excel model is for educational purposes only and should not be used for any other reason.
    All content is Copyright material of CFI Education Inc.
    https://corporatefinanceinstitute.com/

    © 2019 CFI Education Inc.


    All rights reserved.  The contents of this publication, including but not limited to all written material, content layout, images, formulas, and code, are protected under international copyright and trademark laws.  
    No part of this publication may be modified, manipulated, reproduced, distributed, or transmitted in any form by any means, including photocopying, recording, or other electronic or mechanical methods,
    © Corporate Finance Institute. All rights reserved. 
    Candor Cash Flow Exercise
    Instructions:
    1. Calculate the differences on the balance sheet
    2. Calculate net CAPEX using the note below the balance sheet
    3. Complete the cash flow statement
    4. The boxes to complete are in gray

    INCOME STATEMENT Year 2 BALANCE SHEET Year 1 Year 2 Difference CASH FLOW STATEMENT
    ok ok
    Revenue 78,579 Current assets Operating cash flows
    Purchases (48,719) Cash 3,746 3,172 (574) Net income 2,584
    Gross profit 29,860 Receivables 10,440 10,980 (540) Depreciation 3,199
    Expenses (21,632) Inventory 5,189 5,382 (193) Unpaid taxes (43)
    Depreciation (3,199) 19,375 19,534 Increase in receivables (540)
    Operating profit (EBIT) 5,029 Non-current assets Increase in inventory (193)
    Interest expense (1,278) PPE 25,972 26,193 (221) Increase in payables 387
    Earnings before tax 3,751 5,394
    Tax (1,167) Total assets 45,347 45,727
    Net income 2,584 Investing cash flows
    Current liabilities Net capex (3,420)
    Retained earnings note Payables 9,086 9,473 387
    Net income 2,584 Loans 3,124 2,785 (339) Financing cash flows
    Dividend (1,397) Unpaid taxation 1,210 1,167 (43) Repayment of short term loans (339)
    Retained earnings 1,187 13,420 13,425 Repayment of long term loans (812)
    Dividend payment (1,397)
    Non-current liabilties (2,548)
    Long term borrowing 10,836 10,024 (812)
    Change in cash (574)
    Shareholders' equity Cash at start of year 3,746
    Common stock 9,202 9,202 - Cash at end of year 3,172
    Retained earnings 11,889 13,076 1,187
    21,091 22,278 Matches balance sheet? ok

    Total liabilites and equity 45,347 45,727

    PPE note
    Opening PPE 25,972
    Net capex 3,420
    Depreciation (3,199)
    Closing PE 26,193

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