Question 1: LO 2: Understand the basic analytical tools that will help to make financial decisions. PT. XYZ is a company operating in the manufacturing industry. The following is information regarding the company's finances in 2022: Sales: IDR 5,000,000,000 Cost of goods sold: IDR 3,600,000,000 Operational costs: IDR 800,000,000 Depreciation: IDR 200,000,000 Interest: IDR 100,000,000 Tax: 25% of profit before tax Decrease in trade receivables: IDR 300,000,000 Decreased trade payables: IDR 150,000,000 Decrease in inventory: IDR 250,000,000 Additional long-term investment: IDR 400,000,000 Dividend payment: IDR 50,000,000

Question: Calculate the Net Operating Profit After Taxes (NOPAT), and Operating Cash Flow (OCF) from PT. XYZ and Free Cash Flow (FCF) from PT. XYZ in 2022. And provide an explanation/interpretation!

Question 2: LO 2: Understand the basic analytical tools that will help to make financial decisions. PT. ABC is a company operating in the retail sector. The following is information regarding the company's cash receipts and cash expenditures for the next 3-month period:

Cash Receipts: Sales month 1: IDR 100,000,000 Month 2 sales: IDR 120,000,000 Month 3 sales: IDR 140,000,000 Cash Disbursements: Operational costs for month 1: IDR 60,000,000 Operational costs for month 2: IDR 65,000,000 Operational costs for month 3: IDR 70,000,000 1st-month debt payment: IDR 30,000,000 Debt payment for month 2: IDR 40,000,000 3rd-month debt payment: IDR 50,000,000 Month 1 investment: IDR 20,000,000 The company's initial cash balance in month 1 was IDR 10,000,000. PT. ABC wants to maintain a minimum cash balance of IDR 5,000,000 each month. Make a cash receipts budget, cash expenditures budget, and net cash flow budget for PT. ABC for the next 3 months. Determine whether the company requires additional funding or has excess cash balances. Explain what steps the company should take regarding cash shortages and excesses!

Question 3: LO 2: Understand the basic analytical tools that will help to make financial decisions. PT. XYZ is a company operating in the retail sector in Indonesia. The company faced poor cash flow problems and had difficulty meeting its financial obligations. Here is some information about the company: The company's sales fell drastically due to increased competition from e-commerce and a decline in consumer purchasing power. PT. XYZ has high receivables because the company provides flexible payment credit to customers. The company's inventory is piling up due to declining sales and lack of efficient inventory management. The company's operational costs increased because the company opened more outlets to increase sales, but the results did not meet expectations. The company has quite high levels of short-term and long-term debt, which results in significant interest expenses. Based on the information above, analyze the cash flow problems faced by PT. XYZ and make recommendations for steps the company should take to improve the company's cash flow and financial conditions!

Question 4: LO 2: Understand the basic analytical tools that will help to make financial decisions; 20 points. PT. GHI is a company operating in the food and beverage industry. Management wants to make a profit plan for next year using pro forma financial reports. Here is some information about the company:

Annual Profit and Loss Report (2022): Income: IDR 1,000,000,000 Cost of Goods Sold (COGS): IDR 600,000,000 Operational Costs: IDR 250,000,000 Interest Fee: IDR 50,000,000 Tax: 25%

Balance Sheet (31 December 2022): Cash: IDR 100,000,000 Receivables: Rp. 150,000,000 Inventory: Rp. 200,000,000 Land and Buildings: Rp. 500,000,000 Accounts Payable: Rp. 75,000,000 Bank Debt: IDR 300,000,000 Share Capital: IDR 400,000,000 Retained Earnings: IDR 175,000,000

Assumptions for 2023: Revenue growth: 10% COGS Growth: 8% Operating cost growth: 5% Receivables growth: 7% Inventory growth: 6% Accounts payable growth: 5% Make a pro forma income statement, pro forma balance sheet, and pro forma evaluation report for PT. GHI in 2023!