Exam Sheet Calculations

Net working captia 2012 2013 2014 2015
Current Assets
Cash 120.1 105.2
AR 90.6 99.5
Inventory 468.3 507.6
Other current assets 20.9 19.3
Total current asse 699.9 731.6
Current Liabilties
Accounts payable 6.0 5.3
Wages payable 19.7 22.0
Other payables 10.2 15.4
Total current liabili 35.9 42.7

NWC 664.0 688.9 0.0 0.0
Changes in NWC 24.9 0.0

, FCF 2012 2013
Revenue 788.5 807.6
- COGS 402.9 428.8
- SG&A 301.2 302
- D&A 34.2 38.4
EBIT (oeprating profit) 50.2 38.4
- Tax 17.6 13.1
EBIAT (net profit) 32.6 25.3
+ D&A
- Capital expenditure
- increase in NWC 35.9
FCF ($10.60) $0.00 $0.00

https://www.calculators.org/business/fcf.php

D&A = deprication & amortization

Free Cash Flow
EBIAT 60.8
+ D&A 40.9
- Capex 4.5
- increase in NWC 97.2
FCF 0 -

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