Reverse Vending Machine for Plastic Bottle Recycling in Exchange for Rewards 5% vouchers for Food and Beverages
Create a sample Cash Flow for a Guide:
Raw Material Cost: 23,000
Equipment/Machinery Equipment Cost: 28,000
Assume the Machine will cost 60,000
2007 2006 2005 Note 2007 2006 2005 836.2 1,531.6 399.4 1 3,489.5 3,965.0 2,413.1 530.9 132.7 13.1 1,135.0 127.3 9.8 332.3 140.7 7.8 125.3 1,635.4 906.8 154.0 2 3,16 8,9 14 9 7 1,966.3 862.2 162.2 1,019.8 794.6 139.7 112.4 789.1 53.7 1,325.8 Amounts in NOK million Operating revenues Cost of goods sold Employee benefits expenses Ordinary depreciation Loss on disposal of subsidiaries Write-down of non-current assets Other operating expenses Total operating expenses Operating profit Profit from associates Dividend from subsidiaries Financial income Financial expenses Net financial items 50.6 656.7 6.9 341.3 3,044.4 11.2 308.1 3,310.0 37.2 288.8 2,280.1 47.1 205.8 (257.3) 445.1 655.0 133.0 15 1.9 1.6 2.0 202.5 67.1 20.5 249.1 30.8 52.0 10.5 72.3 120.4 49.3 6.1 163.6 17.5 22.2 (2.8) 5.6 6.0 1.2 17.7 5.2 14.5 4 296.2 278.1 (93.7) 442.3 656.2 147.5 27.0 60.6 10 150.6 216.3 55.2 (15.3) (78.4) 269.2 217.5 291.7 439.9 23 92.3 (70.4) 21.9 291.7 439.9 Ordinary profit before taxes Taxes Net profit continuing operations Loss on discontinued operations Net profit for the period Attributable to: Shareholders of the parent Minority interest Net profit for the period Allocated as follows: Dividend Other equity Total allocated Earnings per share Earnings per share, fully diluted 279.6 12.1 291.7 427.2 12.7 439.9 8.3 13.6 21.9 20 69.9 199.3 269.2 65.8 151.7 217.5 60.9 (139.3) (78.4) 20 20 1.76 1.76 2.48 2.48 0.05 0.05 2007 2006 2005 Amounts in NOK million 2007 2006 2006 296.2 (28.2) 278.1 (9.2) (93.7) 442.3 (144.4) 13.1 9.8 154.0 6.9 (36.8) 656.2 (91.5) (8.2) 162.2 11.2 (1984) (316.0) 45.0 7.8 125.3 1.8 18.8 3.9 147.5 (23.9) (0.2) 139.7 37.2 (2.1) (59.4) 31.0 (43.6) (14.3) (16.5) 12.1 (125) 28.4 (2.4) 3.3 (10.6) (6.4) (6.3) (10.6) 18.7 (1.9) 1.4 49.9 14.9 526.1 (6.4) (6.0) (1.7) 1.3 98.4 (1.8) 344.3 (6.3) (8.2) (2.0) 1.9 (12.7) (12.1) 230.4 126.1 (35.7) 302.4 (25.2) (43.0) 185.4 33.5 (41.7) 49.4 0.8 14.4 163.5 (125.4) (8.9) 2.0 (14.4) (8.8) CASH FLOW FROM OPERATIONS Ordinary profit before taxes Income taxes paid (Gains losses from sales of fixed assets Ordinary depreciations Write-down non-current assets Net change in inventory Net change in receivables Net change in payables Difference between booked costs on pension funds and actual cash payments to these funds Exchange rate effects Profit before tax from affiliated companies Dividend from affiliated companies Changes in other balance sheet items Interest income/expense Net cash flow from operating activities CASH FLOW FROM INVESTING ACTIVITIES Proceeds from sales of non-current assets Disposal of subsidiary Acquisition of subsidiary Net investments in non-current assets Proceeds from sales of shares Net cash flow from investing activities CASH FLOW FROM FINANCING ACTIVITIES Loan payments (to/from subsidiaries Payment of long term loans Repayment of long-term loans Proceeds from issuance of long term debt Dividend minorities Net change bank overdraft Purchase of treasury shares Sale of treasury shares Interest received Interest paid Option payments Dividend paid Net cash flow from financing activities Currency effect on cash Net change in cash and cash equivalents Cash and cash equivalents per 1 January Cash and cash equivalents per 31 December (157.3) 89.5 27.1 3.2 112.2 (112.8) (111.3) (234.9) (204.6) 2.6 0.1 (252.4) (176.5) (8.8) (12.4) 30.0 (142.9) (6.2) (78.6) (51.6) (5.0) (2.5) 325.0 50.0 (408.3) (421.7) (211.1) 7.1 6.4 54.3 51.2 45.6 (18.6) (8.2) (3.9) (33.5) (64.7) (60.8) (321.3) (386.4) (222.7) (547.3) (18.0) 50.0 (12.7) (408.3) 7.1 4.7 (19.6) (26.2) (13.0) 325.0 (16.7) (12.1) (25.7) 4.6 (421.7) (211.1) 6.4 4.8 14.1 (3.0) (2.0) (93.8) (60.8) (321.3) (298.5) (554.0) (64.7) (461.5) (92.8 209.2 116.4 (49.7) (467.9) 258.9 726.8 209.2 258.9 (17.3) (95.6) 286.4 190.B 1.6 8.5 (205.0) (491.6) 491.4 983.0 286.4 491.4 5 6 9 10 11 12 Particulars Amount in Php Cash inflow 1 2 Opening balance Sales receipts Any other income Total (A) Cash Outflow Purchases Rent Electricity Postage & telephone Travel Repayment of loans Insurance Any other expenses Total (B) Net cash flow (A-B) Closing balance 2007 2006 2005 Note 2007 2006 2005 836.2 1,531.6 399.4 1 3,489.5 3,965.0 2,413.1 530.9 132.7 13.1 1,135.0 127.3 9.8 332.3 140.7 7.8 125.3 1,635.4 906.8 154.0 2 3,16 8,9 14 9 7 1,966.3 862.2 162.2 1,019.8 794.6 139.7 112.4 789.1 53.7 1,325.8 Amounts in NOK million Operating revenues Cost of goods sold Employee benefits expenses Ordinary depreciation Loss on disposal of subsidiaries Write-down of non-current assets Other operating expenses Total operating expenses Operating profit Profit from associates Dividend from subsidiaries Financial income Financial expenses Net financial items 50.6 656.7 6.9 341.3 3,044.4 11.2 308.1 3,310.0 37.2 288.8 2,280.1 47.1 205.8 (257.3) 445.1 655.0 133.0 15 1.9 1.6 2.0 202.5 67.1 20.5 249.1 30.8 52.0 10.5 72.3 120.4 49.3 6.1 163.6 17.5 22.2 (2.8) 5.6 6.0 1.2 17.7 5.2 14.5 4 296.2 278.1 (93.7) 442.3 656.2 147.5 27.0 60.6 10 150.6 216.3 55.2 (15.3) (78.4) 269.2 217.5 291.7 439.9 23 92.3 (70.4) 21.9 291.7 439.9 Ordinary profit before taxes Taxes Net profit continuing operations Loss on discontinued operations Net profit for the period Attributable to: Shareholders of the parent Minority interest Net profit for the period Allocated as follows: Dividend Other equity Total allocated Earnings per share Earnings per share, fully diluted 279.6 12.1 291.7 427.2 12.7 439.9 8.3 13.6 21.9 20 69.9 199.3 269.2 65.8 151.7 217.5 60.9 (139.3) (78.4) 20 20 1.76 1.76 2.48 2.48 0.05 0.05 2007 2006 2005 Amounts in NOK million 2007 2006 2006 296.2 (28.2) 278.1 (9.2) (93.7) 442.3 (144.4) 13.1 9.8 154.0 6.9 (36.8) 656.2 (91.5) (8.2) 162.2 11.2 (1984) (316.0) 45.0 7.8 125.3 1.8 18.8 3.9 147.5 (23.9) (0.2) 139.7 37.2 (2.1) (59.4) 31.0 (43.6) (14.3) (16.5) 12.1 (125) 28.4 (2.4) 3.3 (10.6) (6.4) (6.3) (10.6) 18.7 (1.9) 1.4 49.9 14.9 526.1 (6.4) (6.0) (1.7) 1.3 98.4 (1.8) 344.3 (6.3) (8.2) (2.0) 1.9 (12.7) (12.1) 230.4 126.1 (35.7) 302.4 (25.2) (43.0) 185.4 33.5 (41.7) 49.4 0.8 14.4 163.5 (125.4) (8.9) 2.0 (14.4) (8.8) CASH FLOW FROM OPERATIONS Ordinary profit before taxes Income taxes paid (Gains losses from sales of fixed assets Ordinary depreciations Write-down non-current assets Net change in inventory Net change in receivables Net change in payables Difference between booked costs on pension funds and actual cash payments to these funds Exchange rate effects Profit before tax from affiliated companies Dividend from affiliated companies Changes in other balance sheet items Interest income/expense Net cash flow from operating activities CASH FLOW FROM INVESTING ACTIVITIES Proceeds from sales of non-current assets Disposal of subsidiary Acquisition of subsidiary Net investments in non-current assets Proceeds from sales of shares Net cash flow from investing activities CASH FLOW FROM FINANCING ACTIVITIES Loan payments (to/from subsidiaries Payment of long term loans Repayment of long-term loans Proceeds from issuance of long term debt Dividend minorities Net change bank overdraft Purchase of treasury shares Sale of treasury shares Interest received Interest paid Option payments Dividend paid Net cash flow from financing activities Currency effect on cash Net change in cash and cash equivalents Cash and cash equivalents per 1 January Cash and cash equivalents per 31 December (157.3) 89.5 27.1 3.2 112.2 (112.8) (111.3) (234.9) (204.6) 2.6 0.1 (252.4) (176.5) (8.8) (12.4) 30.0 (142.9) (6.2) (78.6) (51.6) (5.0) (2.5) 325.0 50.0 (408.3) (421.7) (211.1) 7.1 6.4 54.3 51.2 45.6 (18.6) (8.2) (3.9) (33.5) (64.7) (60.8) (321.3) (386.4) (222.7) (547.3) (18.0) 50.0 (12.7) (408.3) 7.1 4.7 (19.6) (26.2) (13.0) 325.0 (16.7) (12.1) (25.7) 4.6 (421.7) (211.1) 6.4 4.8 14.1 (3.0) (2.0) (93.8) (60.8) (321.3) (298.5) (554.0) (64.7) (461.5) (92.8 209.2 116.4 (49.7) (467.9) 258.9 726.8 209.2 258.9 (17.3) (95.6) 286.4 190.B 1.6 8.5 (205.0) (491.6) 491.4 983.0 286.4 491.4 5 6 9 10 11 12 Particulars Amount in Php Cash inflow 1 2 Opening balance Sales receipts Any other income Total (A) Cash Outflow Purchases Rent Electricity Postage & telephone Travel Repayment of loans Insurance Any other expenses Total (B) Net cash flow (A-B) Closing balance
