Do a complete cash flow statement based on the given profit and loss statement and financial position statement. The values in tables given above maybe be changed to tally the values with all the statements.
Profit and Loss Year 3 (RM) Year 2 (RM) Year 1 (RM) Revenue from contracts with customers: Construction contract Sales of completed properties 322,687 188,943 511,630 320,951 164,803 485,754 319,794 187,625 507,419 Other revenue Finance income Total revenue 171,270 682,900 156,370 642,124 121,157 628,576 187,150 249,021 231,007 411,117(64.02%) 495,750(72.59%) 379,555(60.38%) Cost of sales Gross profit (Gross Margin, %) Salaries and wages Depreciation cost Training and development Office rental Professional liability insurance Website, advertising and software Utilities (90,000) (94,929) (10,000) (30,000) (4,800) (4,500) (6,000) 255,521 (28,159) (85,000) (93,687) (8,753) (30,000) (4,800) (3,581) (5,432) 179,864 (25,344) (80,102) (92,510) (7,654) (30,000) (4,800) (3,214) (4,678) 156,597 (21,861) Finance cost Profit before tax Tax expense Profit for the year 227,362 (38,651) 188,710 154,520 (26,268) 128,251 134,736 (22,905) 111,830 Balance Sheet Year 3 (RM) Year 2 (RM) Year 1 (RM) Assets Non-current assets Property, plant and equipment Total Non-Current Assets 606,452 606,452 678,781 678,781 760,048 760,048 Current assets Cash and cash equivalents Trade and other receivables Inventories Total Current Assets Total Assets 88,345 123,142 128,645 340,132 946,584 85,431 124,512 118,684 328,627 1,007,408 87,345 132,812 121,654 341 811 1,101,859 Liabilities and Capital Liabilities Current Liabilities Trade Payables Loan and borrowings Total Current Liabilities 111,201 102,341 213,542 130,251 145,231 275,482 148,318 187,421 335,739 Long term liabilities Long loan and borrowings Total Non-Current Liabilities 554,289 204,249 204,249 391,843 391,843 554,289 Equity Equity capital Retained earnings Total Equity Total Liabilities and Equity 100,000 428,792 100,000.00 240,082 340,082 1,007,408 100,000 111,830 211,830 1,101,859 528,792 946,584 0.00 0.00 0.00 Profit and Loss Year 3 (RM) Year 2 (RM) Year 1 (RM) Revenue from contracts with customers: Construction contract Sales of completed properties 322,687 188,943 511,630 320,951 164,803 485,754 319,794 187,625 507,419 Other revenue Finance income Total revenue 171,270 682,900 156,370 642,124 121,157 628,576 187,150 249,021 231,007 411,117(64.02%) 495,750(72.59%) 379,555(60.38%) Cost of sales Gross profit (Gross Margin, %) Salaries and wages Depreciation cost Training and development Office rental Professional liability insurance Website, advertising and software Utilities (90,000) (94,929) (10,000) (30,000) (4,800) (4,500) (6,000) 255,521 (28,159) (85,000) (93,687) (8,753) (30,000) (4,800) (3,581) (5,432) 179,864 (25,344) (80,102) (92,510) (7,654) (30,000) (4,800) (3,214) (4,678) 156,597 (21,861) Finance cost Profit before tax Tax expense Profit for the year 227,362 (38,651) 188,710 154,520 (26,268) 128,251 134,736 (22,905) 111,830 Balance Sheet Year 3 (RM) Year 2 (RM) Year 1 (RM) Assets Non-current assets Property, plant and equipment Total Non-Current Assets 606,452 606,452 678,781 678,781 760,048 760,048 Current assets Cash and cash equivalents Trade and other receivables Inventories Total Current Assets Total Assets 88,345 123,142 128,645 340,132 946,584 85,431 124,512 118,684 328,627 1,007,408 87,345 132,812 121,654 341 811 1,101,859 Liabilities and Capital Liabilities Current Liabilities Trade Payables Loan and borrowings Total Current Liabilities 111,201 102,341 213,542 130,251 145,231 275,482 148,318 187,421 335,739 Long term liabilities Long loan and borrowings Total Non-Current Liabilities 554,289 204,249 204,249 391,843 391,843 554,289 Equity Equity capital Retained earnings Total Equity Total Liabilities and Equity 100,000 428,792 100,000.00 240,082 340,082 1,007,408 100,000 111,830 211,830 1,101,859 528,792 946,584 0.00 0.00 0.00
