Excel Skills | Cash Flow Statement Template

InfoFinancial Information www.excel-skills.comCurrent Reporting Period2015Income Statement20152014Turnover31,650.0026,520.00Cost of sales(26,000.00)(24,280.00)Gross profit5,650.002,240.00Depreciation(450.00)(260.00)Administrative and selling expenses(950.00)(800.00)Interest expense(400.00)(300.00)Investment income500.00350.00Profit before taxation4,350.001,230.00Taxes on income(300.00)(145.00)Profit4,050.001,085.00Dividends paid(1,200.00)(200.00)Retained Earnings2,850.00885.00Balance Sheet201520142013AssetsCash and cash equivalents1,230.00160.00320.00Accounts receivable1,800.001,200.00695.00Interest receivable100.000.00.0Inventory2,200.001,650.00900.00Portfolio investments2,500.002,500.002,000.00Property, plant and equipment at cost3,730.001,910.001,500.00Accumulated depreciation(1,450.00)(1,060.00)(800.00)Property, plant and equipment net2,280.00850.00700.00Total assets10,110.006,360.004,615.00LiabilitiesTrade payables250.001,890.001,690.00Interest payable230.00100.0080.00Income taxes payable400.00400.00300.00Dividends payable1,200.00200.000.0Long term debt2,300.001,140.00800.00Total liabilities4,380.003,730.002,870.00Shareholders equityShare capital1,500.001,250.001,250.00Retained earnings4,230.001,380.00495.00Total shareholders equity5,730.002,630.001,745.00Total liabilities and shareholders equity10,110.006,360.004,615.00Balance Sheet Control Total0.00.00.0Depreciation Control Total0.00.0Additional Information20152014Business Acquisitions ValuesInventories100.000.0Accounts receivable100.000.0Cash40.000.0Property, plant and equipment650.000.0Trade payables(100.00)0.0Long-term debt(200.00)0.0590.000.0Disposal of Property, Plant & EquipmentCost80.000.0Accumulated Depreciation(60.00)0.0Book value20.000.0Proceeds70.000.0Profit / (Loss) on sale of equipment50.000.0Long Term DebtLoans raised250.00200.00Finance lease acquisitions900.00210.001,150.00410.00

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DirectStatement of Cash Flows www.excel-skills.com20152014Cash flows from operating activitiesCash receipts from customers31,150.0026,015.00Cash paid to suppliers and employees(29,190.00)(25,630.00)Cash generated from operations1,960.00385.00Interest paid(270.00)(280.00)Income taxes paid(300.00)(45.00)Dividends paid(200.00)0.0Net cash from operating activities1,190.0060.00Cash flows from investing activitiesBusiness acquisitions, net of cash acquired(550.00)0.0Purchase of property, plant and equipment(350.00)(200.00)Proceeds from sale of equipment70.000.0Acquisition of portfolio investments0.0(500.00)Investment income400.00350.00Net cash used in investing activities(430.00)(350.00)Cash flows from financing activitiesProceeds from issue of share capital250.000.0Proceeds from long-term borrowings250.00200.00Payment of long-term borrowings(190.00)(70.00)Net cash used in financing activities310.00130.00Net increase in cash and cash equivalents1,070.00(160.00)Cash and cash equivalents at beginning of period160.00320.00Cash and cash equivalents at end of period1,230.00160.00Cash Balance Control Total0.00.0Notes to the Statement of Cash Flows20152014Cash flows from operating activitiesProfit before taxation4,350.001,230.00Adjustments for:Depreciation450.00260.00Investment income(500.00)(350.00)Interest expense400.00300.00Profit / (Loss) on the sale of property, plant & equipment(50.00)0.0Working capital changes:(Increase) / Decrease in trade and other receivables(500.00)(505.00)(Increase) / (Decrease) in inventories(450.00)(750.00)Increase / (Decrease) in trade payables(1,740.00)200.00Cash generated from operations1,960.00385.00

Page &P of &NOn this sheet:The cash flow statement on this sheet is compiled based on the direct method and produced automatically from the financial information that is entered on the Info sheet. No user input is required on this sheet.

IndirectStatement of Cash Flows www.excel-skills.com20152014Cash flows from operating activitiesProfit before taxation4,350.001,230.00Adjustments for:Depreciation450.00260.00Investment income(500.00)(350.00)Interest expense400.00300.00Profit / (Loss) on the sale of property, plant & equipment(50.00)0.0Working capital changes:(Increase) / Decrease in trade and other receivables(500.00)(505.00)(Increase) / (Decrease) in inventories(450.00)(750.00)Increase / (Decrease) in trade payables(1,740.00)200.00Cash generated from operations1,960.00385.00Interest paid(270.00)(280.00)Income taxes paid(300.00)(45.00)Dividends paid(200.00)0.0Net cash from operating activities1,190.0060.00Cash flows from investing activitiesBusiness acquisitions, net of cash acquired(550.00)0.0Purchase of property, plant and equipment(350.00)(200.00)Proceeds from sale of equipment70.000.0Acquisition of portfolio investments0.0(500.00)Investment income400.00350.00Net cash used in investing activities(430.00)(350.00)Cash flows from financing activitiesProceeds from issue of share capital250.000.0Proceeds from long-term borrowings250.00200.00Payment of long-term borrowings(190.00)(70.00)Net cash used in financing activities310.00130.00Net increase in cash and cash equivalents1,070.00(160.00)Cash and cash equivalents at beginning of period160.00320.00Cash and cash equivalents at end of period1,230.00160.00Cash Balance Control Total0.00.0

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