1. CASH FLOW STATEMENT FOR THE YEAR ENDED……
NET PROFIT BEFORE TAX &
EXTRAORDINARY ITEM. XXX
ADD : NON-CASH EXPENSES
1)Depreciation XXX
2)Intangible written of XXX
3)Provision for contingencies XXX
4)Loss on sale of Fixed Assets XXX
5)Loss on sale of Investment XXX
6)Discount on Debenture XXX
7)Interest paid XXX XXX
--------- -------
XXX
Less
1)Profit on sale of Fixed Assets XXX
2)Profit on sale of Investment XXX
3)Dividend Received XXX
4)Interest Received XXX XXX
-------- --------
OPERATING PROFIT BEFORE
WORKING CAPITAL CHANGES XXX
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2. Add. : Decrease in C.A. XXX
-------
XXX
Less : Increase in C.A. XXX
-------
XXX
Less : Decrease in C.L. XXX
------
XXX
Add : Increase in C.L. XXX
------
XXX
Less : Direct Taxes paid XXX
------
XXX
Add/Less Extra Ordinary item XXX
-----
A) Net Cash Inflow / (Outflow)
FROM OPERATING ACTIVITIES XXX
====
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3. B) CASH INFLOW
FROM INVESTMENT ACTIVITIES
Proceed from Sale of F.A. XXX
Less : Purchase of F.A. XXX
------ ------
XXX
Interest Received XXX
Dividend Received XXX
------
B) NEW CASH INFLOW / (OUTFLOW)
FROM INVESTMENT ACTIVITES XXX
====
C) CASH INFLOW (OUTFLOW)
FROM FINANCIAL ACTIVITIES
Inflow from
Issue of Share capital XXX
Issue of Debenture XXX
Loan Raised XXX XXX
------
Less : Interest Paid XXX
Dividend Paid XXX XXX
------ ------
C) CASH INFLOW / (OUTFLOW)
FROM FINANCIAL ACTIVITIES XXX
====
(A) + (B) + (C) XXX
Add:Opening Balance of Cash & Bank XXX
------
Closing Balance of Cash / Bank XXX
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