The document contains financial statements for a cruise company over multiple years, including a profit/loss statement showing sales, costs, gross margin, fixed costs, and profit/loss. It also includes a cash flow statement showing beginning liquid assets, revenues from sales and loans, expenditures on wages, materials, and assets, and ending liquid assets to determine if the company has enough cash flow.

1. Seia, IP Crusist, 2013
PROFIT/LOSS ACCOUNT
Year 1 Year 2 Year 3 Year …
1 Sales in units
2 Sales price per unit
3 Total turnover (sales in money)
4 Variable costs for chosen sales level
VK type 1: ….
VK type 2: …..
VK type 3: …..
VK type …..
5 Gross Margin =(3-4)
6 Fixed costs for chosen sales level
FK type 1: ….
FK type 2: …..
FK type 3: …..
FK type …..
7 Profit/Loss =(5-6)

2. Seia, IP Crusist, 2013
B. Cash in Cash out (Liquidity Statement)
Suppose (to keep it simple):
 all customers pay in the month in which they sail on your cruises;
 all suppliers are paid on that moment as well.
Explanation Year 1 Year 2 Year 3 Year …
Liquid Assets
Beginning of
1. Period The cash in your bank
2. Revenues Money you receive 0,00 0,00 0,00
Revenues from Turnover Total
Revenues from New Loans
Other Revenues
Like the wages you pay,
the things you buy and
yearly overhead cost for
3. Expenditures Fixed Assets 0,00 0,00 0,00
Type 1
Type 2
Type 3
Type 4
Type 5
Type 6
Type …….
Liquid Assets End Enough, too little? Too
4. of Period much?