St Cloud Theatre Cash Flow - Accounting/Finance Cash Flows...

Accounting/Finance
Cash Flows
Forecasting Demand
Setting Price
Capital Expenditures: Buy vs Lease
Estimating Expenses
Financing Needs
Equity Ownership: Share of the business
Venture Capital: Share of the business with hope to sell out
Bank Loans: Assets for Collateral (?) Likelihood of Repayment
Cost Behavior
Variable with respect to sales volume/revenue
Fixed with respect to sales volume/revenue

St. Cloud Theatre Company, Inc.
Pro Forma Cash Budget
Year Ended December 31, 200X
Year 1 Year 2 Year 3 Three-Year Startup Costs
Period
Cash, Beginning Balance 0 23350 20761 0
CASH RECEIPTS:
Ticket Sales
Volume See FN1 40000 45000 52000 137000
Ticket Price (avg) 7 7 8
Revenue 280000 315000 416000 1011000
Concession Sales
Volume (.6 ticket vol) 24000 27000 31200 82200
Candy Price (avg) 2.50 2.50 2.75
Revenue 60000 67500 85800 213300
Total cash from customers 340000 382500 501800 1224300
TOTAL CASH AVAILABLE 340000 405850 522561 1224300
CASH PAYMENTS:
Rent: Theatre 120000 120000 130000 370000
Equipment Purchase/Lease
Projector Lease 5000 5000 5000 15000
Concession Machines 15000 15000
Seats/Screen 10000 10000
Computer-Register 5000 2500 7500
Sign 2000 2000
Office [fax,copy,computer
desk, files, chairs] 10000 10000
Carpet 25000 25000