GERALD STEVENS, INC. and SUBSIDIARIES EXHIBIT 99.1
CASE NUMBERS 01-13984 BKC-RAM through 01-14039-BKC-RAM
MONTHLY FINANCIAL REPORT
<table>
<caption>
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FOR THE PERIOD BEGINNING 7/1/01 AND ENDING 7/31/01
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CURRENT MONTH
CORPORATE ROYERS NAT. FLORA
--------- ------ ----------
<s> <c> <c> <c>
1 CASH AT BEGINNING OF PERIOD (1,574,462.04) 445,319.17 11,569.78
2 RECEIPTS
A Cash Sales 2,449,497.77 220,440.61 -
Less Cash Refunds (5,392.99) (7,809.03) -
----------------------------------------------------------
Net Cash Sales 2,444,104.78 212,631.58 -
B Collections of Postpetition AR (Incl CC) 7,958,240.13 881,149.89 63,520.32
C Collections of Prepetition AR 399,610.70 59,445.30 -
D Other Receipts 2,533,757.28 418,782.57 -
Intercompany cash transfers, Net (104,363.98) (402,584.98) 21,691.41
----------------------------------------------------------
3 TOTAL RECEIPTS 13,231,348.91 1,169,424.36 85,211.73
----------------------------------------------------------
4 TOTAL CASH AVAILABLE FOR OPERATIONS 11,656,886.87 1,614,743.53 96,781.51
5 DISBURSEMENTS
A US Trustee Quarterly Fees 35,750.00 - -
B Net Payroll 3,892,544.56 447,576.45 -
C Payroll Taxes Paid 1,274,603.41 246,249.59 -
D Sales and Use Taxes Paid 584,537.25 91,953.46 -
E Other Taxes Paid 40,079.66 - -
F Rent 888,508.69 104,178.14 23,909.09
G Other Lease Payments 18,504.96 - 2,771.96
H Telephone 321,986.55 47,083.50 5,943.67
I Utilities 325,784.49 32,333.28 2,321.14
J Travel and Entertainment 68,997.50 3,130.85 5,323.06
K Vehicle Expense 396,075.55 31,359.06 -
L Office Supplies 46,325.42 18,761.32 881.57
M Advertising 1,525,302.15 2,871.11 23,169.05
N Insurance (Attachment 7) 987,566.95 - -
O Purchases of Fixed Assets 36,838.09 4,169.29 -
P Purchases of Inventory 1,991,179.22 310,942.55 -
Q Manufacturing Supplies 24,139.38 - -
R Repairs and Maintenance 98,966.39 19,448.56 1,542.88
S Other Operating Expenses (Attach List) 592,818.37 4,275.52 3,066.32
----------------------------------------------------------
6 TOTAL CASH DISBURSEMENTS 13,150,508.59 1,364,332.68 68,928.74
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7 CASH AT END OF PERIOD (Item 4 Minus Item 6) (1,493,621.72) 250,410.85 27,852.77
==========================================================
[restubbed table]
<caption>
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FOR THE PERIOD BEGINNING 7/1/01 AND ENDING 7/31/01
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AGA TOTAL
--- -----
<s> <c> <c>
1 CASH AT BEGINNING OF PERIOD 39,931.55 (1,077,641.54)
2 RECEIPTS -
A Cash Sales - 2,669,938.38
Less Cash Refunds - (13,202.02)
--------------------------------------
Net Cash Sales - 2,656,736.36
B Collections of Postpetition AR (Incl CC) 263,959.90 9,166,870.24
C Collections of Prepetition AR - 459,056.00
D Other Receipts - 2,952,539.85
Intercompany cash transfers, Net 485,257.55 (0.00)
--------------------------------------
3 TOTAL RECEIPTS 749,217.45 15,235,202.45
--------------------------------------
4 TOTAL CASH AVAILABLE FOR OPERATIONS 789,149.00 14,157,560.91
5 DISBURSEMENTS
A US Trustee Quarterly Fees - 35,750.00
B Net Payroll - 4,340,121.01
C Payroll Taxes Paid - 1,520,853.00
D Sales and Use Taxes Paid - 676,490.71
E Other Taxes Paid - 40,079.66
F Rent 17,997.41 1,034,593.33
G Other Lease Payments 839.23 22,116.15
H Telephone 3,909.07 378,922.79
I Utilities 8,309.10 368,748.01
J Travel and Entertainment 1,013.95 78,465.36
K Vehicle Expense 5,207.72 432,642.33
L Office Supplies 4,156.29 70,124.60
M Advertising - 1,551,342.31
N Insurance (Attachment 7) - 987,566.95
O Purchases of Fixed Assets - 41,007.38
P Purchases of Inventory 698,165.97 3,000,287.74
Q Manufacturing Supplies 1,817.21 25,956.59
R Repairs and Maintenance 4,365.56 124,323.39
S Other Operating Expenses (Attach List) 2,042.17 602,202.38
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6 TOTAL CASH DISBURSEMENTS 747,823.68 15,331,593.69
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7 CASH AT END OF PERIOD (Item 4 Minus Item 6) 41,325.32 (1,174,032.78)
======================================
</table>
<page>
GERALD STEVENS, INC. and SUBSIDIARIES EXHIBIT 99.1
CASE NUMBERS 01-13984 BKC-RAM through 01-14039-BKC-RAM
MONTHLY FINANCIAL REPORT
<table>
<caption>
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FOR THE PERIOD BEGINNING 4/23/01 AND ENDING 7/31/01
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CUMULATIVE FROM FILING DATE
CORPORATE CANADA ROYERS
--------- ------ ------
<s> <c> <c> <c>
1 CASH AT BEGINNING OF PERIOD 1,799,448.84 315,845.12 172,083.10
2 RECEIPTS
A Cash Sales 13,541,245.27 143,220.26 2,648,010.10
Less Cash Refunds (29,617.30) - (28,968.46)
-------------------------------------------------------------
Net Cash Sales 13,511,627.97 143,220.26 2,619,041.64
B Collections of Postpetition AR (Incl CC) 26,723,100.77 184,588.02 2,802,739.56
C Collections of Prepetition AR 4,526,297.70 - 1,359,730.71
D Other Receipts 5,158,767.94 - 974,630.78
Intercompany cash transfers, Net (313,693.05) - (2,116,224.86)
-------------------------------------------------------------
3 TOTAL RECEIPTS 49,606,101.33 327,808.28 5,639,917.83
-------------------------------------------------------------
4 TOTAL CASH AVAILABLE FOR OPERATIONS 51,405,550.17 643,653.40 5,812,000.93
5 DISBURSEMENTS
A US Trustee Quarterly Fees 35,750.00 - -
B Net Payroll 13,275,848.71 109,993.16 2,289,823.21
C Payroll Taxes Paid 4,912,734.52 2,649.36 739,930.06
D Sales and Use Taxes Paid 2,702,442.15 31,356.89 249,225.06
E Other Taxes Paid 179,177.56 - 4,802.26
F Rent 4,163,979.58 42,188.25 229,664.55
G Other Lease Payments 75,592.14 460.80 839.23
H Telephone 832,029.97 4,592.65 42,673.82
I Utilities 691,781.93 7,702.09 51,109.71
J Travel and Entertainment 239,443.99 - 4,005.72
K Vehicle Expense 1,400,696.14 6,451.61 137,715.69
L Office Supplies 165,485.76 2,398.09 67,928.20
M Advertising 4,067,316.19 6,489.35 80,352.15
N Insurance (Attachment 7) 4,139,356.31 8,214.96 -
O Purchases of Fixed Assets 40,717.54 - 3,615.00
P Purchases of Inventory 8,627,971.74 206,969.35 1,581,730.57
Q Manufacturing Supplies 95,573.10 - 1,817.21
R Repairs and Maintenance 256,871.38 2,922.56 41,063.80
S Other Operating Expenses (Attach List) 6,996,403.18 211,264.28 35,293.84
-------------------------------------------------------------
6 TOTAL CASH DISBURSEMENTS 52,899,171.89 643,653.40 5,561,590.08
-------------------------------------------------------------
7 CASH AT END OF PERIOD (Item 4 Minus Item 6) (1,493,621.72) - 250,410.85
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[restubbed table]
<caption>
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FOR THE PERIOD BEGINNING 4/23/01 AND ENDING 7/31/01
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CUMULATIVE FROM FILING DATE
NAT. FLORA AGA TOTAL
---------- --- -----
<s> <c> <c> <c>
1 CASH AT BEGINNING OF PERIOD 93,826.08 19,166.46 2,400,369.60
2 RECEIPTS -
A Cash Sales 136,956.52 - 16,469,432.15
Less Cash Refunds (4,711.15) - (63,296.91)
--------------------------------------------------------
Net Cash Sales 132,245.37 - 16,406,135.24
B Collections of Postpetition AR (Incl CC) 124,439.81 939,438.74 30,774,306.90
C Collections of Prepetition AR 4,611.32 - 5,890,639.73
D Other Receipts - - 6,133,398.72
Intercompany cash transfers, Net (17,252.17) 2,447,170.08 -
--------------------------------------------------------
3 TOTAL RECEIPTS 244,044.33 3,386,608.82 59,204,480.59
--------------------------------------------------------
4 TOTAL CASH AVAILABLE FOR OPERATIONS 337,870.41 3,405,775.28 61,604,850.19
5 DISBURSEMENTS
A US Trustee Quarterly Fees - - 35,750.00
B Net Payroll 1,507.87 - 15,677,172.95
C Payroll Taxes Paid - - 5,655,313.94
D Sales and Use Taxes Paid - - 2,983,024.10
E Other Taxes Paid - - 183,979.82
F Rent 48,042.43 53,992.23 4,537,867.04
G Other Lease Payments 17,634.52 7,881.54 102,408.23
H Telephone 22,829.65 10,940.43 913,066.52
I Utilities 5,619.76 19,578.53 775,792.02
J Travel and Entertainment 28,626.44 4,023.57 276,099.72
K Vehicle Expense 14.18 21,390.62 1,566,268.24
L Office Supplies 11,444.34 10,002.10 257,258.49
M Advertising 83,537.21 - 4,237,694.90
N Insurance (Attachment 7) - - 4,147,571.27
O Purchases of Fixed Assets 3,746.00 1,781.75 49,860.29
P Purchases of Inventory 1,326.66 3,212,059.87 13,630,058.19
Q Manufacturing Supplies - 2,525.44 99,915.75
R Repairs and Maintenance 5,369.57 7,338.90 313,566.21
S Other Operating Expenses (Attach List) 80,319.01 12,934.98 7,336,215.29
--------------------------------------------------------
6 TOTAL CASH DISBURSEMENTS 310,017.64 3,364,449.96 62,778,882.97
--------------------------------------------------------
7 CASH AT END OF PERIOD (Item 4 Minus Item 6) 27,852.77 41,325.32 (1,174,032.78)
========================================================
</table>
Includes adjustment in Royer's account to correct Omission of other Deposit not
reported in May 31 MOR in the amount of: $ 169,270.50