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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