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CASH FLOW STATEMENT

 

CASH FLOW STATEMENT

Difference between Opening and Closing Cash balance

Reason

Activities (Reasons)

1.       Operating Activity (Related to daily operations: - P & L a/c, Current Assets, Current Liabilities)

2.       Investing Activity (Related to Investment in Fixed Assets and Investment)

3.       Financing Activity (Related to Share Capital and Long Term Loans)

Performa of Cash Flow Statement:

 

Cash Flow Statement (AS- IIIrd Revised)

for the year ending 31^st March 2020

(A. CASH FROM OPERATING ACTIVITY)

NET PROFIT BEFORE TAX DURING THE YEAR (CLOSING P&L – OPENING P&L)+PROVISION FOR TAX             ***

ADD: - NON OPERATING AND NON CASH EXPENSES:

DEPRECIATION                                                  ***

TRANSFER TO  RESERVE                                 ***

GOODWILL  WRITTEN OFF                           ***

PRELIMINARY EXPENSES W/O                   ***

ANY  PROVISIONS                                           ***

LOSS ON SALE OF ASSET                                ***

PROPOSED DIVIDEND                                    ***

INTERIM DIVIDEND                                         ***

INTEREST ON DEBENTURE                            ***                                                                                                                        ***

 

LESS: NON OPERATING INCOME:

INTEREST RECEIVED                                        ***

DIVIDEND RECEIVED                                       ***

PROFIT ON SALE OF ASSET                           ***                                                                                                                        ---

 

CASH FLOW (+)/USED (-) BEFORE ADJUSTING WORKING CAPITAL                                                                            ***

ADD: DECREASE IN CURRENT ASSETS AND INCREASE IN CURRENT LIABILITIES                                                      +++

LESS: INCREASE IN CURRENT ASSETS AND DECREASE IN CURRENT LIABILITIES                                                      ---

 

LESS: TAX PAID                                                                                                                                                                                  ---

CASH FLOW(+)/USED (-) FROM OPERATING ACTIVITY                                                                    A.                            ***

 

 

B. CASH FROM INVESTING ACTIVITY

PURCHASE OF FIXED ASSETS                       -

SALE OF FIXED ASSETS                                   +

RENT RECEIVED OF FIXED ASSETS              +

PURCHASE OF INVESTMENT                       -

SALE OF INVESTMENT                                    +

INTEREST RECEIVED                                        +

DIVIDEND RECEIVED                                       +                                                                                             B.                            ***

 

C. CASH FROM FINANCING ACTIVITY

ISSUE OF SHARE CAPITAL                             +

REDEMPTION OF SHARE CAPITAL             -

DIVIDEND PAID                                                 -

ISSUE OF DEBENTURE                                    +

REDEMPTION OF DEBENTURE                    -

INTEREST PAID                                                  -

BANK OD/LOAN TAKEN                                 +

BANK OD/LOAN REPAYMENT                     -

INTEREST ON LOAN                                         -                                                                                              C.                            ***

 

TOTAL CASH FLOW (A+B+C)                                                                                                                                                       ***

ADD: OPENING BALANCE OF CASH OR CASH EQUIVALENT                                                                                           +++

CLOSING BALANCE OF CASH OR CASH EQUIVALENT                                                                                                        ANS.

 

OPERATING ACTIVITY: NPBT+NOE-NOI+/-WC-TAX PAID

INVESTING : FIXED ASSETS & INVESTMENT

FINANCING : SHARE CAPITAL AND LONG TERM LIABILITIES