Sarah Wangari Karega

CASH FLOW FROM OPERATING ACTIVITIES Jan-24 Net Profit/(Loss) Before Taxation Feb-24 Mar-24 2,114,411 1,892,706 1,515,146 12,000 12,000 12,000 Adjustment for: - Depreciation - Amortisation of Goodwill - Unrealised Exchange Loss/(Gain) on Forex Loans -Exchange(Gains)/Losses - Loss/(Gain) on Disposals of Fixed Assets -(Gain)/Loss on Investment -Dividend Income . - Interest Expense 11,000 11,000 11,000 - Corporation Tax (634,323) (567,812) (454,544) Operating profit before working capital 1,503,087 1,347,894 1,083,602 250,000 250,000 250,000 - Increase/(decrease) in Trade and Other Payables (416,667) (416,667) (416,667) CASH GENERATED FROM OPERATIONS 1,336,421 1,181,227 916,936 1,336,421 1,181,227 916,936 0 0 (50,000) (50,000) (50,000) 950,000 (50,000) (50,000) Net increase/decrease in cash and cash equivalents (A+B+ 2,286,421 1,131,227 866,936 Cash and cash equivalents at beginning of period 2,500,000 4,786,421 5,917,648 4,786,421 5,917,648 6,784,584 - ( Increase)/Decrease in Trade and Other Receivables - (Increase)/Decrease in Inventories - - Interest (Paid)/Received Net Cash from operating activities (A) CASH FLOW FROM INVESTING ACTIVITIES - Investment in associates - Capital Expenditure -Mortorvehicle & Furniture' 0 - Disposal of fixed assets - Dividends paid . Net cash (out)/in from investing activities (B) 0 CASH FLOW FROM FINANCING ACTIVITIES - (Increase)/Decrease in Intercompany - Proceeds from long term bank loans 1,000,000 - Commercial Paper (Net movement) - Payment on short term bank loans - Payment on long term bank loans Net Cash (out)/in from financing activities (C) Effects of exchange rate changes Cash and cash equivalents at end of period . Apr-24 May-24 Jun-24 Jul-24 Aug-24 Sep-24 2,094,059 2,325,144 2,029,173 1,296,576 1,881,788 2,227,929 12,000 12,000 12,000 12,000 12,000 12,000 11,000 11,000 11,000 11,000 11,000 11,000 (628,218) (697,543) (608,752) (388,973) (564,536) (668,379) 1,488,841 1,650,601 1,443,421 930,603 1,340,251 1,582,550 250,000 250,000 250,000 250,000 250,000 250,000 (416,667) (416,667) (416,667) (416,667) (416,667) (416,667) 1,322,174 1,483,934 1,276,755 763,936 1,173,585 1,415,884 0 0 0 0 1,276,755 763,936 1,173,585 1,415,884 0 0 0 0 (1,200,000) (900,000) 0 0 0 0 0 0 0 0 0 0 (1,200,000) (900,000) 0 0 0 0 0 0 0 0 0 0 0 0 (50,000) (50,000) (50,000) (50,000) 0 0 0 0 1,322,174 0 (50,000) 1,483,934 0 (50,000) (50,000) (50,000) (50,000) (50,000) (50,000) (50,000) 1,272,174 1,433,934 1,226,755 713,936 (76,415) 465,884 6,784,584 8,056,758 9,490,692 10,717,447 11,431,383 11,354,968 0 0 0 0 10,717,447 11,431,383 11,354,968 11,820,852 8,056,758 9,490,692 Oct-24 Nov-24 Dec-24 11,000 11,000 11,000 25,122,-,-,000 (783,891) (911,797) (627,858) (7,536,625) 1,852,079 2,150,527 1,488,001 250,000 250,000 250,000 (416,667) (416,667) (416,667) 1,685,413 1,983,860 1,321,334 0 0 0 1,685,413 1,983,860 1,321,334 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (50,000) (50,000) (50,000) 0 0 0 (50,000) (50,000) (50,000) 1,635,413 1,933,860 1,271,334 11,820,852 13,456,265 15,390,125 0 0 0 13,456,265 15,390,125 16,661,459 2,612,971 3,039,324 2,092,859 12,000 12,000 12,000 17,861,459 3,000,000 change in the debt level 0 Change in the level of inventory (5,000,000) Change in payables level 0 15,861,-,861,459 15,861,- (2,100,000) 0 0 0 (2,100,-,000,000 0 (600,-,000 0 14,161,459 0 0 0 8.9 5.9 5.8 0.8