cash flow assignment

8/3/2019 Cash Flow Assignment

http://slidepdf.com/reader/full/cash-flow-assignment 1/10

1 2 3 4 5 6 7 8 9 10

Cumulative Value 100 200 300 400 600 1000 1400 1700 2000 2200

2 500 500 500 500 500 500 500 500 500 500

3 10 20 30 40 60 100 125 125 125 125

4 67.5 135 202.5 270 405 675 960 1192.5 1425 1580

5 67.5 135 202.5 270 405 675 960 1192.5 1425

6

7 500 567.5 635 702.5 770 905 1175 1460 1692.5 1925

8 60 68.1 76.2 84.3 92.4 108.6 141 175.2 203.1 231

9 560 635.6 711.2 786.8 862.4 1013.6 1316 1635.2 1895.6 2156

0 60 68.1 76.2 84.3 92.4 108.6 141 175.2 203.1

1 90 180 270 360 540 900 1260 1530 1800 1980

2 90 180 270 360 540 900 1260 1530 1800 1980

3 90 240 338.1 436.2 624.3 992.4 1368.6 1671 1975.2 2183.1

4 470 395.6 373.1 350.6 238.1 21.2 -52.6 -35.8 -79.6 -27.1

e: Recovery of advance payment, 22.5% is reducting subject to 20% ceiling

Cumulative value Less advance

payment and Retention

Cumulative payment

Cumulative Retention payment

Cumulative Cash in (2)+(5)+(6)

Cumulative VAT Payment

oup members : 118987D, 118969B & 118988G

epared by: M. Sahathevan (118987D)

. as ow orecast ccor ng to cta on t ons

No DescriptionMonths

Cumulative advancement (20%)

Retention 10%suject to 5% ceiling

VAT payment to Inland Revenue

Cumulative cost

Cumulative Cost Payment

Cumulative cash out (10)+(12)

Net Cash Flow(9)-(13)

Total Cumulative Cash in (7)+(8)



11 12 13 14 18 19 20

2400 2500 2500 2500 2500 2500 2500

500 500 500 500 500 500 500

125 125 125 125 125 125 125

1775 1875 1875 1875 1875 1875 1875

1580 1775 1875 1875 1875 1875 1875

67.5 67.5 67.5 125 125

2080 2275 2442.5 2442.5 2442.5 2500 2500

249.6 273 293.1 293.1 293.1 300 300

2329.6 2548 2735.6 2735.6 2735.6 2800 2800

231 249.6 273 293.1 293.1 293.1 300

2160 2250 2250 2250 2250 2250 2250

2160 2250 2250 2250 2250 2250 2250

2391 2499.6 2523 2543.1 2543.1 2543.1 2550

-61.4 48.4 212.6 192.5 192.5 256.9 250



1 2 3 4 5 6 7 8 9 10


2 500 500 500 500 500 500 500 500 500 500

3 10 20 30 40 60 100 125 125 125 125

4 70 140 210 280 420 700 995 1235 1475 1635

5 70 140 210 280 420 700 995 1235

6

7 500 500 570 640 710 780 920 1200 1495 1735

8 60 60 68.4 76.8 85.2 93.6 110.4 144 179.4 208.2

9 560 560 638.4 716.8 795.2 873.6 1030.4 1344 1674.4 1943.2

0 60 60 68.4 76.8 85.2 93.6 110.4 144 179.4

1 90 180 270 360 540 900 1260 1530 1800 1980

2 90 180 270 360 540 900 1260 1530 1800 1980

3 90 240 330 428.4 616.8 985.2 1353.6 1640.4 1944 2159.4

4 470 320 308.4 288.4 178.4 -111.6 -323.2 -296.4 -269.6 -216.2



. as ow orecast w t ne ont e ay




oup members :118987D, 118969B & 118988G

epared by: Nanthakumar (118969B)

Cumulative cost




Cumulative payment








11 12 13 14 18 19 20

2400 2500 2500 2500 2500 2500 2500

500 500 500 500 500 500 500

125 125 125 125 125 125 125

1795 1875 1875 1875 1875 1875 1875

1475 1635 1795 1875 1875 1875 1875

67.5 67.5 125 125

1975 2135 2295 2442.5 2442.5 2500 2500

237 256.2 275.4 293.1 293.1 300 300

2212 2391.2 2570.4 2735.6 2735.6 2800 2800

208.2 237 256.2 275.4 293.1 293.1 300

2160 2250 2250 2250 2250 2250 2250

2160 2250 2250 2250 2250 2250 2250

2368.2 2487 2506.2 2525.4 2543.1 2543.1 2550

-156.2 -95.8 64.2 210.2 192.5 256.9 250



1 2 3 4 5 6 7 8 9 10


2 500 500 500 500 500 500 500 500 500 500

3 10 20 30 40 60 100 125 125 125 125

4 70 140 210 280 420 700 995 1235 1475 1635

5 70 140 210 280 420 700 995

6

7 500 500 500 570 640 710 780 920 1200 1495

8 60 60 60 68.4 76.8 85.2 93.6 110.4 144 179.4

9 560 560 560 638.4 716.8 795.2 873.6 1030.4 1344 1674.4

0 60 60 60 68.4 76.8 85.2 93.6 110.4 144

1 90 180 270 360 540 900 1260 1530 1800 1980

2 90 180 270 360 540 900 1260 1530 1800 1980

3 90 240 330 420 608.4 976.8 1345.2 1623.6 1910.4 2124

4 470 320 230 218.4 108.4 -181.6 -471.6 -593.2 -566.4 -449.6



. as ow orecast w t wo ont e ay




oup members :118987D, 118969B & 118988G

epared by: Nanthakumar (118969B)

Cumulative cost




Cumulative payment








11 12 13 14 15 19 20

2400 2500 2500 2500 2500 2500 2500

500 500 500 500 500 500 500

125 125 125 125 125 125 125

1795 1875 1875 1875 1875 1875 1875

1235 1475 1635 1795 1875 1875 1875

67.5 125 125

1735 1975 2135 2295 2442.5 2500 2500

208.2 237 256.2 275.4 293.1 300 300

1943.2 2212 2391.2 2570.4 2735.6 2800 2800

179.4 208.2 237 256.2 275.4 293.1 300

2160 2250 2250 2250 2250 2250 2250

2160 2250 2250 2250 2250 2250 2250

2339.4 2458.2 2487 2506.2 2525.4 2543.1 2550

-396.2 -246.2 -95.8 64.2 210.2 256.9 250



1 2 3 4 5 6 7 8 9 10


2 500 500 500 500 500 500 500 500 500 500

3 10 20 30 40 60 100 125 125 125 125

4 70 140 210 280 420 700 995 1235 1475 1635

5 70 140 210 280 420 700 995 1235 1475

6

7 20 30 50 70 85 100

8 500 570 640 710 800 950 1250 1565 1820 2075

9 60 68.4 76.8 85.2 96 114 150 187.8 218.4 249

0 560 638.4 716.8 795.2 896 1064 1400 1752.8 2038.4 2324

1 60 68.4 76.8 85.2 96 114 150 187.8 218.4

2 90 180 270 360 540 900 1260 1530 1800 1980

3 90 180 270 360 540 900 1260 1530 1800 1980

4 90 240 338.4 436.8 625.2 996 1374 1680 1987.8 2198.4

5 470 398.4 378.4 358.4 270.8 68 26 72.8 50.6 125.6

epared by: T. Sugandhan (118988G)

price escalation 5%



Cumulative Cash in (2)+(5)+(6)+(7)




Cumulative cost


. as ow orecast w t r ce sca at on n ont s e

MonthsNo Description






Cumulative payment

oup members :118987D, 118969B & 118988G



11 12 13 14 18 19 20

2400 2500 2500 2500 2500 2500 2500

500 500 500 500 500 500 500

125 125 125 125 125 125 125

1795 1875 1875 1875 1875 1875 1875

1635 1795 1875 1875 1875 1875 1875

67.5 67.5 67.5 125 125

110 120 125 125 125 125 125

2245 2415 2567.5 2567.5 2567.5 2625 2625

269.4 289.8 308.1 308.1 308.1 315 315

2514.4 2704.8 2875.6 2875.6 2875.6 2940 2940

249 269.4 289.8 308.1 308.1 308.1 315

2160 2250 2250 2250 2250 2250 2250

2160 2250 2250 2250 2250 2250 2250

2409 2519.4 2539.8 2558.1 2558.1 2558.1 2565

105.4 185.4 335.8 317.5 317.5 381.9 375



onclusion

roup members :118987D, 118969B & 118988G

vance payment is a risk factor and playing major role in the cash flow. In our all four cases, net cash flow less the advance

yment so, if there is no advance payment, contractor has to have working capital for the all period of the project.

case 1, the cash flow is prepared according to ICTAD conditions. The contractor have to have some working capital in

er to carry out the construction works according to the cash flow from 7th to 11th months.

case 2, if the client is delayed the payment by one month, then the contractor has a big problem with cash flow, which is

finitely affect the progress of construction works, unless he has a good financial plan for arranging the working capital

m 6th to 12th months which is farely high with the case 1.

case 3, if the client is delayed the payment by two months, then the net cash flow is negative with farely higher value fro

to 13th months. The contractor has a severe problem with the shortage of money, if he is not analyse all the critical

narios when he preparing the cash flow. The contractor has to make sure the required amount of working capital during

above months which is very critical.

case 4, if the contractor consider the price escalation with 3 months delay, even with the same the net cash flow is positive

ough out the project period. This is a good sign for a contractor to complete the project without much difficulties within

contract period, if he receive the payment accordingly.

cash flow assignment

Documents