Cash Flow and Financial Forecast

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Junior (College 3rd year) ・Accounting ・APA ・1 Sources

Cash flow and financial forecast are intended to foresee the further coming challenges to the organization. Financial forecast is normally deemed to achieve the milestones for the growth of the business (Burstedt, 1981). This research is articulated to demonstrate the new business establishment, and its cash flow and financial forecast. The enterprise I have chosen is an online Stylish Shirt Mart. This paper represents a five-year estimated cash flow including depreciation and tax related amounts.

Revenue

Year 1 2 3 4 5
 
Shirts 3,500 4,800 6,500 8,500 12,000
 
Revenue at $50/Shirt $175,000 $240,000 $325,000 $425,000 $600,000

Expenses

Year 1 2 3 4 5
 
Raw Material at $10/Shirt $35,000 $48,000 $65,000 $85,000 $120,000
 
Indirect Expenses at $5/Shirt $17,500 $24,000 $32,500 $42,500 $60,000
 
Direct Expenses at $2/Shirt $7,000 $9,600 $13,000 $17,000 $24,000
 
Depreciation Expense $5,000 $5,000 $5,000 $5,000 $5,000
 
Total Expenses $64,500 $86,600 $115,500 $149,500 $209,000

Taxes, Profit, & Cash Flow

Year 1 2 3 4 5 
 
Profit $110,500 $153,4 00 $209,500 $275,500 $391,000
 
Tax at 28% $30,940 $42,952 $58,660 $77,140 $109,480
 
Net Profit $79,560 $110,448 $150,840 $198,360 $281,520
 
Cash Flow $84,560 $115,448 $155,840 $203,360 $286,520
 
By following the contemporary branding trends, the Stylish Shirt Mart can gain sufficient popularity among consumers which will indeed increase the sales and revenue of the Mart. The cash flow occurring at different intervals should be adjusted for a common date because the proper comparison can be examined.

Reference

Burstedt, J.M. (1981). Capital budgeting: Theory and practice. Berkeley: University of California."

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