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THE DAILY GRIND COFFEE CO. — CASE STUDY PART II
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Section I: The Baseline Data
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JANUARY FINAL SCORECARD — Your Starting Point
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These five numbers form the foundation for all analysis. Input values are in BLUE.
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MetricJanuary ResultStatement SourceExplanation
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Net Income (Profit)$3,100Income StatementWhat Alex earned after all expenses
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Ending Cash Balance$9,510
Balance Sheet / Cash Flow
What Alex can actually spend
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Accounts Receivable$500Balance SheetMoney owed TO Alex (catering client)
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Accounts Payable$100Balance SheetMoney Alex owes (utility bill)
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Total Equity$13,060Balance SheetAlex's ownership stake in the business
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KEY DERIVED METRICS
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Cash vs. Profit Gap:$6,410
(Ending Cash minus Net Income)
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Operating Cash Flow:$2,700
From Part I Cash Flow Statement
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