To create a cash flow projection for Flipkart's new project, we need to estimate the expected revenues, operating expenses, capital expenditures, and taxes for the project. Since I do not have specific data for Flipkart, I will use random figures to illustrate the process.

Assumptions:

Initial Investment: $5,000,000

Projected Revenues:
Year 1: $2,000,000
Year 2: $2,500,000
Year 3: $3,000,000
Year 4: $3,500,000
Year 5: $4,000,000

Operating Expenses (excluding depreciation):
Year 1: $1,200,000
Year 2: $1,400,000
Year 3: $1,600,000
Year 4: $1,800,000
Year 5: $2,000,000

Depreciation:
Year 1: $100,000
Year 2: $100,000
Year 3: $100,000
Year 4: $100,000
Year 5: $100,000

Capital Expenditures:
Year 1: $300,000
Year 2: $400,000
Year 3: $500,000
Year 4: $600,000
Year 5: $700,000

Tax Rate: 27%

Now, we can calculate the cash flows for each year:

1. Calculate Earnings Before Interest, Taxes, Depreciation, and Amortization (EBITDA):

EBITDA = Revenues - Operating Expenses

1. Calculate Earnings Before Interest and Taxes (EBIT):

EBIT = EBITDA - Depreciation

1. Calculate Taxes:

Taxes = EBIT \* Tax Rate

1. Calculate Net Income:

Net Income = EBIT - Taxes

1. Calculate Operating Cash Flow (OCF):

OCF = Net Income + Depreciation

1. Calculate Free Cash Flow (FCF):

FCF = OCF - Capital Expenditures

1. Finally, summarize the cash flows for each year:

| Year | Revenues | Operating Expenses | Depreciation | EBITDA | EBIT | Taxes | Net Income | OCF | Capital Expenditures | FCF |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 1 | 2,000,000 | 1,200,000 | 100,000 | 800,000 | 700,000 | 189,000 | 511,000 | 611,000 | 300,000 | 311,000 |
| 2 | 2,500,000 | 1,400,000 | 100,000 | 1,100,000 | 1,000,000 | 270,000 | 730,000 | 830,000 | 400,000 | 430,000 |
| 3 | 3,000,000 | 1,600,000 | 100,000 | 1,400,000 | 1,300,000 | 351,000 | 949,000 | 1,049,000 | 500,000 | 549,000 |
| 4 | 3,500,000 | 1,800,000 | 100,000 | 1,700,000 | 1,600,000 | 432,000 | 1,168,000 | 1,268,000 | 600,000 | 668,000 |
| 5 | 4,000,000 | 2,000,000 | 100,000 | 2,000, |  |  |  |  |  |  |
Flipkart의 새 프로젝트에 대한 현금 흐름 예측을 작성하려면 프로젝트에 대한 예상 수익, 운영 비용, 자본 지출 및 세금을 추정해야 합니다. Flipkart에 대한 구체적인 데이터가 없으므로 프로세스를 설명하기 위해 임의의 수치를 사용하겠습니다.

가정:

초기 투자: $5,000,000

예상 수익:
1년차: $2,000,000
2년차: $2,500,000
3년차: $3,000,000
4년차: $3,500,000
5년차: $4,000,000

운영 비용(감가상각 제외):
1년차: $1,200,000
2년차: $1,400,000
3년차: $1,600,000
4년차: $1,800,000
5년차: $2,000,000

감가상각:
1년차: $100,000
2년차: $100,000
3년차: $100,000
4년차: $100,000
5년차: $100,000

자본 지출:
1년차: $300,000
2년차: $400,000
3년차: $500,000
4년차: $600,000
5년차: $700,000

세율 27%

이제 각 연도의 현금 흐름을 계산할 수 있습니다:

1. 이자, 세금, 감가상각 및 상각 전 이익(EBITDA)을 계산합니다:

EBITDA = 매출 - 운영 비용

1. 이자 및 세금 차감 전 이익(EBIT)을 계산합니다:

EBIT = EBITDA - 감가상각비

1. 세금을 계산합니다:

세금 = EBIT \* 세율

1. 순이익을 계산합니다:

순이익 = EBIT - 세금

1. 영업 현금 흐름(OCF)을 계산합니다:

OCF = 순이익 + 감가상각

1. 잉여현금흐름(FCF)을 계산합니다:

FCF = OCF - 자본 지출

1. 마지막으로 각 연도의 현금 흐름을 요약합니다:

| 연도 | 매출 | 영업 비용 | 감가상각비 | EBITDA | EBIT | 세금 | 순이익 | OCF | 자본 지출 | FCF |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 1 | 2,000,000 | 1,200,000 | 100,000 | 800,000 | 700,000 | 189,000 | 511,000 | 611,000 | 300,000 | 311,000 |
| 2 | 2,500,000 | 1,400,000 | 100,000 | 1,100,000 | 1,000,000 | 270,000 | 730,000 | 830,000 | 400,000 | 430,000 |
| 3 | 3,000,000 | 1,600,000 | 100,000 | 1,400,000 | 1,300,000 | 351,000 | 949,000 | 1,049,000 | 500,000 | 549,000 |
| 4 | 3,500,000 | 1,800,000 | 100,000 | 1,700,000 | 1,600,000 | 432,000 | 1,168,000 | 1,268,000 | 600,000 | 668,000 |
| 5 | 4,000,000 | 2,000,000 | 100,000 | 2,000, | | | | | | |