Cash Flow Sensitivity Analysis

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					  CASH FLOW SENSITIVITY ANALYSIS
  A cash flow sensitivity analysis is used to prepare expected cash flow projections by
  entering a percentage change assumption. The template will then automatically
  prepare a pessimistic and optimistic set of cash flow scenarios. Under the pessimistic
  scenario, cash receipts will be lowered by the percentage and disbursements will be
  increased by the same percentage. Under the optimistic scenario, receipts will be
  increased while disbursements will be decreased by the percentage assumption.

  Note: highlighted fields are representative only and should be replaced with user
  data.




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                                                      Cash Flow Sensitivity Analysis
                                                                         For the year ended 12/31/20xx


                                % change in receipts and disbursements                          12.0%


                                                                                               Expected       Pessimistic    Optimistic
                                Beginning Cash Balance                                            $40,000          $40,000       $40,000
                                Cash Inflows from Operating & Financing Activities
                                (Income):
                                    Accounts Receivable                                             35,000         30,800         39,200
                                    Sales and Receipts                                              25,000         22,000         28,000
                                    Proceeds from Loans                                             15,000         13,200         16,800
                                    Interest Income
                                    Receivables
                                    Proceeds from disposal of property and equipment
                                    Dividends Received
                                    Others:




                                      Total Cash Inflows                                           $75,000        $66,000        $84,000
                                Available Cash Balance                                            $115,000       $106,000       $124,000
                                Cash Outflows (Expenses):
                                   Additions to Property & Equipment & CWIP                        $20,000        $17,600        $22,400
                                   Advances to Officers and Employees                                  500            440            560
                                   Advances to Related Companies                                     2,000          1,760          2,240
                                   Advertisements/Marketing                                          3,500          3,080          3,920
                                   Contractor Services
                                   Contributions to Pension Plan
                                   Deposits
                                   Depreciation
                                   Dues & Subscriptions
                                   Electricity, Water & Telephone
                                   Income Tax & Licenses
                                   Increase in Investments
                                   Interest and Bank Charges Paid
                                   Licenses & Permits
                                   Maintenance and Repairs
                                   Materials and Supplies
                                   Miscellaneous
                                   Office Supplies and Expenses
                                   Outside Services Employed
                                   Payroll
                                   Payroll Taxes
                                   Prepaid Expenses and Other Current Assets
                                   Property Insurance
                                   Rent or Lease
                                   Sales Tax                                                         4,500          3,960          5,040
                                   Other:




                                     Subtotal                                                      $30,500        $26,840        $34,160
                                Other Cash Out Flows:
                                   Capital Expenditures                                           $100,000        $88,000       $112,000
                                   Increase in Other Noncurrent Liabilities                         $1,000          $880          $1,120
                                   Other:

                                     Subtotal                                                     $101,000        $88,880       $113,120
                                     Total Cash Outflows                                          $131,500       $115,720       $147,280
                                Ending Cash Balance                                               ($16,500)       ($9,720)      ($23,280)




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Description: This document provides a template spreadsheet for conducting a cash flow sensitivity analysis. A cash flow sensitivity analysis is used to prepare expected cash flow projections based on a percentage change assumption, which is entered by the user. The template will automatically prepare pessimistic and optimistic cash flow scenarios. Under the pessimistic scenario, cash receipts will be lowered by the percentage assumption and disbursements will be increased by the same percentage. Under the optimistic scenario, receipts will be increase while disbursements will be decreased by the percentage assumption. This spreadsheet can help companies predict which future cash flows will be given a certain percentage change in receipts and disbursements.