CASH FLOW STATEMENT

A CASH FLOW FROM OPERATING ACTIVITIES

Ne t Profit as pe r State me nt of P&L Account xxxx

Add :
a) Provision for Income Tax made during the year xxxx
b) Transfer to General Reserve xxxx
c) Extra ordinary items debited as expenses xxxx xxxx
Less :
a) Refund of Income Tax credited xxxx
b) Extra ordinary items credited as income xxxx xxxx

Ne t Profit be fore Tax and Extra ordinary ite ms xxxx

Adjustme nts for Non-cash and

Non-ope rating ite ms
Add :-
a) Goodwill written off xxxx
b) Depreciation writted off during the year xxxx
c) Interest paid on Debentures/ Loans etc. xxxx
d) Loss on sale of Assets xxxx
e) Dividend paid on shares xxxx
f) Premium on Redemprion of Debetures xxxx
g) Discount on Debetures written off xxxx
h) Preliminery Expenses written off xxxx xxxxx
xxxxx
Le ss:
a) Profit on sale of Assets xxxx
b) Dividend received xxxx
c) Interest received xxxx
xxxxx
Operating Profit before Working Capital Changes xxxxx

Add :
a) Increase in value of Current Liabiities xxxx
b) Decrease in value of Current Assets xxxx xxxxx
xxxxx
Less :
a) Increase in value of Current Assets xxxx
b) Decrease in value of Current Liabilities xxxx xxxxx
xxxxx
Less : Income Tax Paid xxxxx
CASH FLOW FROM/USED IN OPERATING ACTIVITIES xxxxx
 B CASH FLOW FROM INVESTING ACTIVITIES

a) Purchase of Fixed Assets/ Longterm Investments (XXXX)

b) Sale
Purchase
of Fixed
of Fixed
Assets/
Assets/
Longterm
Longterm
Investments
Investments XXXXX

CASH FLOW FROM/ USED IN INVESTING ACTIVITIES xxxx

C CASH FLOW FROM FINANCING ACTIVITIES

xxxx
a) Proceeds from Share Capital xxxx
b) Proceeds from Debentures xxxx
c) Proceeds from Loans / Public Deposits xxxx
d) Payment of Interest on Debentures (XXXX)
e) Redemption of Debentures (XXXX)
f) Payment of Interest on Debentures (XXXX)
g) Redemption of Preference Shares (XXXX)
h) Payment of Proposed Dividend (XXXX)
i) Payment of Interim Dividend (XXXX)
j) Payment of Premium on Redemption of Debentures (XXXX)

CASH FLOW FROM/ USED IN FINANCING ACTIVITIES xxxx

NET INCREASE/DECREASE IN CASH & CASH EQUIVALENTS XXXX

+ B + C)
Add : CASH & CASH EQUIVALENTS IN THE BEGINNING XXXX

CASH & CASH EQUIVALENTS AT THE END XXXX