Financial Management, Cash Flow Budget, Loan Proposal, Financing Modalities, Crowdfunding, Financial Autonomy, Debt Repayment Capacity, La Ferme du Bois Louvet
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This document provides an analysis of the financial management of La Ferme du Bois Louvet, including loan proposals, cash flow budgets, and financing modalities.
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[...] Appendix Profit Allocation Table Elements Amounts Net Profit Before Tax 9 374 000 Provision for the Legal Reserve Provision for the Statutory Reserve 1 000 000 Report Again N Distributable Profit 8 374 000 Provision for the Voluntary Reserve Dividends 5 969 600 Report N + 1 Again 2 404 400 No provision for the statutory reserve as it is already complete. of capital) 2. Specify the unit amount of the dividend. Dividends: 5,969,600 Number of shares: 28,700 Unit amount of the dividend: 5,969,600 / 28,700 = 208 3. Specify the interest of constituting a legal reserve. The legal reserve is a mandatory accounting obligation imposed on companies by law. [...]
[...] This evolution is explained by increasing receipts related to the increase in turnover, allowing for a progressive reduction in the overdraft. 5. Propose solutions to Mr. Duval-Rocher to balance the treasury of his company. To rebalance the treasury of his company, Mr. Duval-Rocher could consider several solutions. He can negotiate a short-term bank overdraft to cover immediate needs. He can also accelerate customer receipts, for example by reducing payment terms or offering discounts for cash payments. Finally, he could spread out non-urgent expenses or postpone investments to limit short-term disbursements. [...]
[...] Given that the CAF of La ferme du Bois Louvet is 20,000 retrieve its financial independence ratios and debt repayment capacity (appendix 3). Analyze your results. Annex Ratios of La ferme du Bois Louvet Indicators of profitability Elements of calculations Justification of calculations Ratios after investment Sector average Ratio of financial independence Financial debts (CBC)1 including) / Shareholders' equity + Depreciation and amortization 50 284 / (34 600 + 6200 +12 249) 0.95 0,7 Debt Service Coverage Ratio (DSCR) Financial debts / CAF 50 284 / 20 000 2.51 2,27 The company relies on debt compared to the sector average, indicating a greater dependence on external financing. [...]
[...] Its main interest is to constitute a minimum financial protection for the company in case of difficulties. In case of losses, this reserve can absorb part of the deficits, thus avoiding touching the social capital. It also reinforces the confidence of creditors, as it represents a safety net guaranteeing them a certain capacity for repayment. It therefore participates in the financial perpetuity of the company. 4. Present the accounting allocation of the result (appendix 4). Annex Recording of profit allocation 120 110 1061 1063 110 457 Result of the exercise Report again N (if loss in Statutory Reserve Statutory Reserve Report again N Associated Dividends to be Paid According to profit distribution 9 374 000 1 000 000 2 404 400 5 969 600 5. [...]
[...] Impact on the income statement: Increase in charges related to: - At an interest rate of 1050 - At the loan-related insurance - Aux fees dossier bancaire 500? - Aux depreciation provisions: 8,750? - Chapter n°2: Ménagelec 1. Specify the interest, for a company, of performing a cash flow budget. The cash flow budget allows the company to forecast and track inflows and outflows over a given period. It is an essential management tool, enabling the anticipation of short-term financing needs and avoiding situations of insufficient cash flow, which can lead to the inability to pay. [...]
