2012
2011
Assets
OMR
OMR
Non-Current assets
22,398
21,698
Current assets
Stock
12,500
14,200
Debtors
8,700
6,700
Bank Balance
300
3,006
Accounts Receivable
8,750
10,500
Total assets
52,648
56,104
Equity and liabilities
Equity Share
8,898
11,352
Retained Earnings
18,000
12,752
26,898
24,104
Non-current liabilities
8% Bank Loan
2,000
5,000
5% Bank Loan
2,250
1,750
Current liabilities
Creditors
8,750
6,500
Proposed Dividend
4,750
3,000
Bill Payables
2,000
1,900
Taxation
6,000
13,850
Total equity and liabilities
52,648
56,104
Other information:
1. Depreciation charges OMR 500
2. Loss on sale of asset OMR 800
3. Interest paid OMR 1,200
4. Purchase of new machine for OMR 4,000
5. Sold an old car for OMR 2,000
Calculate the profit before interest and tax (PBIT):
Find the value of operating profit before working capital changes:
Calculate the value of cash generated from operations:
Calculate the cash from financing activities:
Find out the cash from operating activities:
What will be the cash and cash equivalent at the beginning of the year?