GUIDELINES

GENERAL

Definition: A cash flow projection is a forecast of cash funds a business anticipates receiving and paying out throughout the course of
a given span of time, and the anticipated cash position at specific times during the period being projected. [For the purpose of this
projection, cash funds are defined as cash, checks, or money order, paid out or received.]

Objective: The purpose of preparing a cash flow projection is to determine shortages or excesses in cash from that necessary to
operate the business during the time for which the projection is prepared. If cash shortages are revealed in the project, financial plans
must be altered to provide more cash until a proper cash flow balance is obtained. For example, more owner cash, loans, increased
selling prices of products, or less credit sales to customers will provide more cash to the business. Ways to reduce the amount of cash
paid out includes having less inventory, reducing purchases of equipment or other fixed assets, or eliminating some operating
expenses. If excesses of cash are revealed, it might indicated excessive borrowing or idle money that could be "put to work." The
objective is to finally develop a plan which, if followed, will provide a well-managed flow of cash.

The Spreadsheet: The cash flow projection worksheet in this file provides a systematic method of recording estimates of cash
receipts and expenditures, which can be compared with actual receipts and expenditures as they become known. The entries listed in
the spreadsheet will not necessarily apply to every business, and some entries may not be included which would be pertinent to
specific businesses. It is suggested, therefore, that you adapt the spreadsheet to the particular business for which the projection is
being made, with appropriate changes in the entries as required. Before the cash flow projection can be completed and a pricing

structure established, it is necessary to know or to estimate various important factors of the business, for example:
What are the direct costs of the product or services per unit?
What are the monthly or yearly costs of the operation?
What is the sales price per unit of the product or service? Determine that the pricing structure provides this business with reasonable
breakeven goals [including a reasonable net profit] when conservative sales goals are met.
What are the available sources of cash, other than income from sales; for example, loans, equity capital, rent, or other sources?

Procedure: Most of the entries for the cash flow spreadsheet are self-explanatory; however, the following suggestions are offered to
simplify the procedure:
(A) Suggest even dollars be used rather than showing cents.
(B) If this is a new business, or an existing business undergoing significant changes or alterations, the cash flow part of the column
marked "Pre-start-up Position" should be completed. [Fill in appropriate blanks only.] Costs involved here are, for example, rent,
telephone, and utilities deposits before the business is actually open. Other items might be equipment purchases, alterations, the
owner's cash injection, and cash from loans received before actual operations begin.
(C) Next fill in the pre-start-up position of the essential operating data [non-cash flow information], where applicable.
(D) Complete the spreadsheet using the suggestions for each entry, provided in the partial spreadsheet on the next worksheet.

CHECKING

In order to insure that the figures are properly calculated and balanced, they must be checked. Several methods may be used, but the
following four checks are suggested as a minimum:

CHECK #1: Item #1 [Beginning Cash on Hand – 1st Month] plus Item #3 [total Cash Receipts – Total Column] minus Item #6 [Total
Cash Paid Out – Total Column] should be equal to Item # 7 [Cash Position at End of 12th Month]. In other words, Item #1 + Item #3 -
Item #6 = Item #7.

CHECK #2: Item A [Sales Volume – Total Column] plus Item B [Accounts Receivable – Pre-start-up Position] minus Item 2(a) [Cash
Sales – Total Column] minus Item 2(b) [Accounts Receivable Collection – Total Column] minus Item C [Bad Debt – Total Column]
should be equal to Item B [Accounts Receivable at End of 12th Month]. In other words, Item A + Item B [pre-start-up] - Item 2(a) - Item
2(b) - Item 2(c) = Item B [at 12th month].
CHECK #3: The horizontal total of Item #6 [Total Cash Paid Out] is equal to the vertical total of all items under Item #5 [5(a) through
5(w)] in the total column at the right of the form.

CHECK #4: The horizontal total of Item #3 [Total Cash Receipts] is equal to the vertical total of all items under #2 [2(a) through 2(c)] in
the total column at the right of the form.

ANALYZE the relationship between the cash flow and the projected profit during the period in question. The estimated profit is the
difference between the estimated change in assets and the estimated change in liabilities before such things as any owner withdrawal,
appreciation of assets, change in investments, etc. [The change may be positive or negative.] This can be obtained as follows:

The change in assets before owner's withdrawal, appreciation of assets, change in investments, etc., can be computed by adding the
following:
(1) Item #7 [Cash Position – End of Last Month] minus Item #1 [Cash on Hand at the Beginning of the First Month].
(2) Item #5 (t) [Capital Purchases – Total Column] minus Item F [depreciation – Total Column].
(3) Item B [Accounts Receivable – End of 12th Month] minus Item B [Accounts Receivable – Pre-start-up Position].
(4) Item D [Inventory on Hand – End of Month] minus Item D [Inventory on Hand – Pre-start-up position].
(5) Item #5 (w) [Owner's withdrawal – Total Column] or dividends, minus such things as an increase in investment.
(6) Item #5 (v) [Reserve and/or Escrow – Total Column].

The change in liabilities [before items noted in "change in assets"] can be computed by adding the following:
(1) Item 2(c) [Loans – Total Column] minus 5(s) [Loan Principal Payment – Total Column].
(2) Item E [Accounts Payable – End of 12th Month] minus E [Accounts Payable – Pre-start-up Position].

ANALYSIS

A. The cash position at the end of each month should be adequate to meet the cash requirements for the following month. If too little
cash, then additional cash will have to be injected or cash paid out must be reduced. If there is too much cash on hand, this money is
not working for your business.
B. The cash flow projection, the profit and loss projection, the breakeven analysis, and good cost control information are tools which, if
used properly, will be useful in making decisions that can increase profits to insure success.
C. The projection becomes more useful when the estimated information can be compared with actual information as it develops. It is
important to follow through and complete the actual columns as the information becomes available. Utilize the cash flow projection to
assist in setting new goals and planning operations for more profit. A suggested way to do this is to enter actual cash receipt amounts
and cash paid out amounts in the "Actual" spreadsheet included in this file.
Monthly Cash Flow Projection
Enter Company Name Here
Enter Date Here
Pre-Startup Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
1. CASH ON HAND
[Beginning of month] - - - - - - - - - - - -
2. CASH RECEIPTS
(a) Cash Sales
(b) Collections from Credit Accounts
(c) Loan or Other Cash Injection
3. TOTAL CASH RECEIPTS
[2a + 2b + 2c=3] - - - - - - - - - - - - -
4. TOTAL CASH AVAILABLE
[Before cash out] (1 + 3) - - - - - - - - - - - - -
5. CASH PAID OUT
(a) Purchases (Merchandise)
(b) Gross Wages (excludes withdrawals)
(c) Payroll Expenses (Taxes, etc.)
(d) Outside Services
(e) Supplies (Office and operating)
(f) Repairs and Maintenance
(g) Advertising
(h) Auto, Delivery, and Travel
(i) Accounting and Legal
(j) Rent
(k) Telephone
(l) Utilities
(m) Insurance
(n) Taxes (Real Estate, etc.)
(o) Interest
(p) Other Expenses [Specify each]

(q) Miscellaneous [Unspecified]

(r) Subtotal - - - - - - - - - - - - -
(s) Loan Principal Payment
(t) Capital Purchases [Specify]
(u) Other Start-up Costs
(v) Reserve and/or Escrow [Specify]
(w) Owner's Withdrawal
6. TOTAL CASH PAID OUT
[Total 5a thru 5w] - - - - - - - - - - - - -
7. CASH POSITION
[End of month] (4 minus 6) - - - - - - - - - - - - -
ESSENTIAL OPERATING DATA
[Non-cash flow information]
A. Sales Volume [Dollars]
B. Accounts Receivable [End of Month]
C. Bad Debt [End of Month]
D. Inventory on Hand [End of Month]
E. Accounts Payable [End of Month]
F. Depreciation
TOTAL

-
-
-

-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-

-
-
-
-
-
-
-
-

-
School Destination Student Teacher TL
ASB Grade 6 Karjat 50 7 4
ASB Grade 7 Hampi 50 9 5
ASB Grade 8 Ranthambore 50 12 4
ASB Diving - Goa 14 3 1
ASB Nagaland 15 3 2
ASB Ahmedabad 15 3 1
ASB Meghalaya 15 3 2
ASB Natures Nest Goa 18 3 2
ASB Paddlesports - Udipi 14 3 2
Mallya Aditi International Hampi 58 8 4
Cathedral and John Connon School Camp Vama 115 13 9
Billy India Tour 15 2 1
Billy North East 1
Neev North East 35 5 3
RP Goenka Sunderbans 35 5 2
RP Goenka Ranthambore 45 5 4
RP Goenka Kaziranga 44 5 4
ABWA Grade 8 Hampi 75 8 5
ABWA Grade 9 Ranthambore 75 8 6
TABIS Karjat 40 8 5
ASCEND Grade 6 Ranthambhore 40 3 4
ASCEND Grade 7 Hampi 30 3 4
ASCEND Grade 8 Rameshwaram 35 3 3
ASCEND Grade 9 Nanital 20 3 2
ASCEND Grade 11 Meghalaya 25 3 2
DSB International Grade 2 & 3 Karjat (Rivergate) 60 5 5
DSB International Grade 4 & 5 Lonavala (7 apple Resort) 40 4 4
DSB International Grade 6 & 7 Hampi 35 3 3
DSB International Grade 8 & 9 Meghalaya 25 4 4
DSB International Grade 10 Nepal / Rameshwaram 0 1 1
DSB International Grade 11 & 12 Maldives 15 2 2

Total for Upcoming Trips

Neev Ladakh 63 10 8
DSB Khopoli 34 6 4
India Rooted 1

Total Actual Turnover

Proposed School Names

FIS (Finland) 15
Others 25
Others 25

Total
 Total No without TL Trip Cost Flight Cost Total Air Fare Food Surface
57 1590000 0 1590000 0 100000
59 2240000 0 2240000 62500 172500 200000
62 2040000 0 2040000 62500 75000 125500
17 1152000 0 1152000 0 21000 47208
18 738000 0 738000 0 139500 75225
18 660000 0 660000 22500 75000 60060
18 705000 0 705000 30000 22500
21 645000 0 645000 27000 18000 70812
17 825000 0 825000 16800 21000 46676
66 1798000 0 1798000 72500 178640 212570
128 4025000 0 4025000 172500 172500 345000
17 3075057.142 0 3075057 0
1 1440000 0 1440000 0
40 2415000 0 2415000 70000 178500 179375
40 525000 0 525000 35000 41300
50 1530000 987750 2517750 1048500 90000 95625
49 1738000 915200 2653200 1075800 66000
83 3652500 1350000 5002500 1627500 150000 350025
83 3060000 1932975 4992975 2122500 112500 161850
48 980000 0 980000 0 40000 80640
43 1712000 712000 2424000 746000 60000 100400
33 1365000 525000 1890000
38 1750000 623000 2373000 605500 185150 175000
23 940000 350000 1290000 412500 30000 145000
28 1112500 562500 1675000 562500 37500
65 2250000 0 2250000 72000
44 700000 0 700000
38 1627500 1063125 2690625 1106875 120750 140000
29 1525000 725000 2250000 787500 50000
1 0 0 0
17 1796925 435000 2231925 480000 229500

49612482.142 10181550 59794032 11146475 2458840 2610966

73 6162000 0 6162000 158195 130620

40 595000 0 595000 0 0
164200 0 164200 0

56533682.142 10181550 66715232.142 11304670 2589460 2610966

hool Names
750000 750000 0
1250000 1250000 0
1250000 1250000 0

59783682.142 10181550 69965232 11304670 2589460 2610966

TL Charges Insurance Activities Accommodation Other Trip Expn Total Profit %
90000 40000 230000 557200 75000 1092200 497800 31
75000 50000 300000 690300 50000 1600300 639700 29
140650 50000 464000 440000 100000 1457650 582350 29
37800 21420 455000 271824 28000 882252 269748 23
27000 22950 147900 85005 30000 527580 210420 29
18750 15000 81000 199500 471810 188190 29
33750 22500 97500 288000 22500 516750 188250 27
50634 22950 45000 320400 27000 581796 63204 10
25200 21000 240240 191338 28000 590254 234746 28
61886 50692 237800 571648 58000 1443736 354264 20
153295 93840 115000 1870130 57500 115000 3094765 930235 23
2122285 2122285 952772.142 31
1054170 1054170 385830 27
112000 56000 294000 831250 122500 1843625 571375 24
16485 14000 80010 199200 17500 403495 121505 23
90000 33975 254250 383895 45000 2041245 476505 19
88000 33220 88000 803968 52800 2207788 445412 17
150000 81900 427500 1296450 52500 112500 4248375 754125 15
187500 81900 480000 781500 52500 150000 4130250 862725 17
48000 32000 132000 332440 60000 725080 254920 26
112480 45320 385000 396000 80000 1925200 498800 21
1512000 1512000 378000 20
78750 45850 389200 395990 52500 1927940 445060 19
40000 21840 166660 210000 40000 1066000 224000 17
50000 32750 112500 536250 37500 1369000 306000 18
120000 54000 512520 834420 90000 1682940 567060 25
525000 525000 175000 25
52500 35000 210000 483210 35000 2183335 507290 19
60000 32750 175000 695625 50000 1850875 399125 18

22500 554625 354025 75000 1715650 516275 23

1919680 1033357 6674705 17721023 162500 3065800 46793346 13000686.14 22

364000 230000 147757 3220498 344591 4595661 1566339 25

40000 15000 84973 410916 8580 559469 35531 6
0 164200 100

2323680 1278357 6907435 21352437 162500 3418971 51948476 14766756.14 22

562500 562500 187500 25

937500 937500 312500 25
937500 937500 312500 25

2323680 1278357 6907435 23789937 162500 3418971 54385976 15579256 22

Turnover 69965232
D Exp 54385976
GP 15579256
Exp 11240304
NP 4338952
 Current Year Expenses
Description Monthly Yearly
Salary
Ayush 400000 4800000
Gaurav 250000 3000000
Nishi 40000 480000
Shubh 22000 264000
Ketan 32000 384000
Shaileja 25000 300000
Accounts 15000 180000
New Admin 0 0
Harshali 32000 384000
rent 22000 264000
Office maintainece 6000 72000
Mobile Expenses 8000 96000
Electricity 2000 24000
Internet 800 9600
Office exp 5000 60000
stationary 4500 54000
Computer maintainance 1000 12000
Business promotion ( including social media, reccees ) 50000 600000
travelling 5000 60000
Software 1000 12000
go daday 792 9504
google 2600 31200
Pro fees 10000 120000
staff welfare 2000 24000
Total 936692 11240304
 Current Year Last Year
Name Turnover Expn Profit Name Turnover
ABWA1 9995475 8378625 1616850 ABWA1 10100600
ASB1 10595000 7720592 2874408 ASB1 11336303
Ascend1 9652000 7800140 1851860 Ascend1 17997500
Billy1 4515057.142 3176455 1338602.142 Billy1 1112000
Cathedral1 4025000 3094765 930235 Cathedral1 5791373
DSB1 10717550 8517269 2200281 DSB1 8999600
FIS1 750000 562500 187500
India Rooted1 164200 0 164200
MAIS1 1798000 1443736 354264 MAIS1 1430000
NEEV 1 8577000 6439286 2137714 Neev1 6088000
SIS1 1207625
OTHER1 2500000 1875000 625000
RP GOENKA1 5695950 4652528 1043422
TABIS1 980000 725080 254920 TABIS1 1479000
Last Year Diff
Expn Profit Turnover Expn Profit
7801363 2299237 105125 -577262 682387
6898288 4438015 741303 -822304 1563607
12646147 5351353 8345500 4846007 3499493
870488 241512 -3403057 -2305967 -1097090.14
4357863 1433510 1766373 1263098 503275
6638224 2361376 -1717950 -1879045 161095
-750000 -562500 -187500
-164200 0 -164200
927483 502517 -368000 -516253 148253
4633132 1454868 -2489000 -1806154 -682846
902001 305624 1207625 902001 305624
-2500000 -1875000 -625000
-5695950 -4652528 -1043422
1069239 409761 499000 344159 154841
Month Year Client Destination Students Teachers Trip Leaders Ticketing
Jan-24 ABWA Ranthambhore 72 6 7 1973939
Jan-24 ABWA Hampi 74 7 6 1951045
1 ABWA1 3924984
Oct-23 ASB Karjat Monteria 58 16 6 0
Oct-23 ASB Hampi 48 10 3 70590
Oct-23 ASB Ranthambhore 40 9 5 80928
Oct-23 ASB Nagaland 15 3 2 28764
Oct-23 ASB Kovlam 12 3 1 7907
Oct-23 ASB Rameswaram 14 3 1 23029
Oct-23 ASB Goa Diving 14 3 1 12934
Oct-23 ASB Goa Nature Nesst 17 3 2 14034
Oct-23 ASB Ahmedabad 12 3 1 25459
2 ASB1 263645
Sep-23 Ascend Modi Resort 35 4 3 0
Sep-23 Ascend Ascend Camp 365 6-8 Sep 2023 26 3 2 0
Sep-23 Ascend JL Farm 17 2 1 0
Nov-23 Ascend River Gate 109 17 8 4474
Dec-23 Ascend Andaman 10 2 1 796700
Dec-23 Ascend Kanataal 17 2 2 553210
Dec-23 Ascend Rameswaram 14 2 1 343560
Dec-23 Ascend Satpura 29 4 3 631830
Dec-23 Ascend Ranthmbhore 34 4 5 739490
Dec-23 Ascend Goa 32 4 3 724435
Dec-23 Ascend Hampi 32 4 2 621488
3 Ascend1 4415187
Jan-24 Billy India 4 1
4 Billy1 0
Dec-23 Cathedral Vama Banglore 119 12 8 1924215
5 Cathedral1 1924215
Aug-23 DSB Farm - IB Retreat 16 3 2 0
Feb-24 DSB Andaman 17 2 1 726413
Feb-24 DSB Nepal 15 2 2 437602
Feb-24 DSB Ranthambhore 27 4 3 459873
Feb-24 DSB Art village 53 8 3 0
Feb-24 DSB deep nature 31 5 3 0
6 DSB1 1623888
Nov-23 MAIS Wayanad 51 6 0
7 MAIS1 0
Aug-23 Neev Ladakh 44 8 6 144725
Jan-24 Neev North east 25 5 4 90843
8 Neev1 235568
Sep-23 SIS Pench 35 4 4 95417
9 SIS1 95417
Jan-24 Tabis Pench 30 10 2 348822
10 TABIS1 348822
12831726
Other Expenses Total Exp Revenue without GST Profit
1967742 4809600 867919
1908637 5291000 1431318
3876379 7801363 10100600 2299237
927825 1998000 1070175
1424620 2366400 871190
1145256 1907080 680896
382752 885600 474084
243980 600000 348113
604942 850000 222029
1036132 1266500 217434
402680 804000 387286
466456 658723 166808
6634643 6898288 11336303 4438015
325440 805000 479560
211506 514800 303294
230283 370600 140317
1786711 2507000 715815
622439 2212800 793661
756111 1475600 166279
594583 1336200 398057
1240629 2157000 284541
865666 2257500 652344
962671 2107000 419894
634921 2254000 997591
8230960 12646147 17997500 5351353
870488 1112000 241512
870488 870488 1112000 241512
2433648 5791373 1433510
2433648 4357863 5791373 1433510
179042 300400 121358
1293979 2136000 115608
848848 1745600 459150
735200 1696900 501827
1173667 1718200 544533
783600 1402500 618900 9795
5014336 6638224 8999600 2361376
927483 1430000 502517
927483 927483 1430000 502517
3014117 4224000 1065158
1383447 1864000 389710
4397564 4633132 6088000 1454868
806584 1207625 305624
806584 902001 1207625 305624
720417 1479000 409761
720417 1069239 1479000 409761
33912502 46744228 65542001 18295256
Cathedral 2302857
67844858
69479156
1634298
 School Turnover Expn Profit
1 ABWA1 9995475 8378625 1616850
2 ASB1 10595000 7720592 2874408
3 Ascend1 9652000 7800140 1851860
4 Billy1 4515057 3176455 1338602
5 Cathedral1 4025000 3094765 930235
6 DSB1 10717550 8517269 2200281
7 FIS1 750000 562500 187500
8 India Rooted1 164200 0 164200
9 MAIS1 1798000 1443736 354264
10 NEEV 1 8577000 6439286 2137714
11 OTHER1 2500000 1875000 625000
12 RP GOENKA1 5695950 4652528 1043422
13 TABIS1 980000 725080 254920
Monthly Cash Flow Projection to be confirmed with client
Curious Hathi Expeditions Pvt Ltd bill urgently to be sent
Date : 22-10-24
Pre-Startup April May June July August September October November December January
1. CASH ON HAND
[Beginning of month] 200,001 200,001 1,339,143 1,738,482 5,754,674 4,689,291 8,651,827 7,462,495 10,675,079 10,675,079 10,675,079
2. CASH RECEIPTS
(a) Cash Sales :
(b) Collections from Credit Accounts
1. Capital Introduction 1,000,000
2. India Rooted - 164,200
3. Billy - 802,815 2,465,184
4. ASB - 2,728,213 8,184,637
5. Neev - 2,921,870 1,753,122 1,567,551
6. DSB - 565,250 190,000
7. R P Goenka - 5,332,403
8. Cathedral - 496,974 3,930,363
9. Intrest on FD - 5,556 10,755
10. Misc 18,203
-
-
-

(c) Loan or Other Cash Injection

3. TOTAL CASH RECEIPTS
[2a + 2b + 2c=3] - 1,164,200 802,815 6,215,333 190,000 7,582,499 5,503,470 10,678,779 - - -
4. TOTAL CASH AVAILABLE
[Before cash out] (1 + 3) 200,001 1,364,201 2,141,958 7,953,815 5,944,674 12,271,790 14,155,297 18,141,274 10,675,079 10,675,079 10,675,079
5. CASH PAID OUT
(a) Purchases/ Expenses 24,820 174,165 923,105 545,346 1,614,784 5,226,678 848,976
(b) Gross Wages (excludes withdrawals) 1,200,000
(c) Payroll Expenses (Taxes, etc.) - - 83,800 890,801 574,600 644,600 171,600 171,600
(d) Outside Services 10,800
(e) Supplies (Office and operating) 2,180 6,500 1,797 1,693
(f) Repairs and Maintenance
(g) Business Development 7,116 10,384
(h) Auto, Delivery, and Travel
(i) Accounting and Legal
(j) Rent 22,000 22,000 22,000 22,000 22,000
(k) Telephone 8,294 3,768 3,137 11,545 4,148 9,772
(l) Utilities 4,000 5,030
(m) Insurance
(n) Taxes 100,700 120,000 100,000 130,000 200,000 200,000
(o) Interest
(p) Other Expenses 2,205 867 300 1,088 285
Petty Cash - - 17,000 10,000 165,500 55,500
Bank Charges 238 813 11,800 410 1,355
(q) Miscellaneous
(r) Subtotal - 25,058 369,977 1,983,721 1,255,383 2,619,963 5,692,802 2,466,195 - - -
 (s) Fixed Deposit Payment 200,000 1,000,000 1,000,000 5,000,000
(t) Capital Purchases 33,500 15,420
(u) Other Start-up Costs
(v) Reserve and/or Escrow [Specify]
(w) Owner's Withdrawal
6. TOTAL CASH PAID OUT
[Total 5a thru 5w] - 25,058 403,477 2,199,141 1,255,383 3,619,963 6,692,802 7,466,195 - - -
7. CASH POSITION
[End of month] (4 minus 6) 200,001 1,339,143 1,738,482 5,754,674 4,689,291 8,651,827 7,462,495 10,675,079 10,675,079 10,675,079 10,675,079
ESSENTIAL OPERATING DATA
[Non-cash flow information]
A. Sales Volume [Dollars]
B. Accounts Receivable [End of Month]
C. Bad Debt [End of Month]
D. Inventory on Hand [End of Month]
E. Accounts Payable [End of Month]
F. Depreciation
February March TOTAL

10,675,079 10,675,079

-
-
1,000,000
164,200
3,267,999
10,912,850
6,242,543
755,250
5,332,403
4,427,337
16,311
18,203

-
-

- - 32,137,096

10,675,079 10,675,079

9,357,874
1,200,000
2,537,001
10,800
12,170
-
17,500
-
-
110,000
40,664
9,030
-
850,700
-
4,745

14,615
-
- - 14,413,098
 7,200,000
48,920
-
-
-

- - 21,662,018

10,675,079 10,675,079
-