XXX Limited Company

Statement of Cash Flow for the year ended XX XXX, 2019

Cash flows from operations
Profit from operations (before tax) XX,XXX
Add: interest
non-cash items

Profit on sale of machinery (X,XXX)

Loss on sale of office equipment X,XXX
Amortization of intangible assets (decrease in value) X,XXX
Depreciation XXX
Operating cash flow before working capital changes XX,XXX
Decrease in inventory X,XXX
changes in CA/CL

Increase in trade receivables (use net of TR) (X,XXX)

Decrease in trade payable (X,XXX)
Cash generated from operations XX,XXX
Add: interest received XXX
Less: interest paid – bank overdraft XXX
– bank loan X,XXX
Less: tax paid X,XXX
Net cash from operating activities (+ve) XX,XXX

Cash flow from investing activities

Purchase of NCA (XX,XXX
)
Sale of NCA X,XXX
Dividend received (from other companies) XXX
Net cash used in investing activities (-ve) (XX,XXX
)

Cash flow from financing activities

Redemption of ordinary shares (X,XXX)
Repayment of bank loan (X,XXX)
Issue of debentures X,XXX
Dividends paid: Final 2018 (X,XXX)
Interim dividend (XXX)
Preference (X,XXX)
Net cash used in financing activities (X,XXX)
Net increase/(decrease) in cash and cash equivalents (X,XXX)
Cash and cash equivalents at beginning of the yearl X,XXX
Cash and cash equivalents at end of the year X,XXX