T5/ CASHFLOW / PFA2193 (Q3 / 2018/A/ PFA2113)

Ezyan Sdn Bhd

Statement of Cash Flows for the year ended 31 July 2017
RM RM
Cash from operating activities:
4 Net loss before interest and tax
Adjustment for:
3 Depreciation expenses
1 Gain on disposal of land (102k-90k) (revenue)
-27,000
Changes in working capital : (refer CA & CL , c/d minus b/d )
_______ in inventories
_________ in trade receivables
___________ in prepaid rent
___________ in trade payables
__________ in utilities payables
Cash generated from operations -27,000
2 & refer tax
payable Less : Tax paid ( no.2 + b/d-c/d = )
Net cash 'outflow' from operating activities -90,000

Cash flows from investing activities:

1 Proceed from sale of land
Net cash 'inflow' from investing activities 102,000

Cash flow from financinag activities:

refer OSC Proceeds from issue of share (c/d-b/d = )
refer ML Repayment of mortgage loan (c/d-b/d = )
Net cash 'flow' from financing activities 0

refer bank to Net INCREASE in cash and cash equivalent (c/d>b/d)

check the Cash and cash equivalents in the beginning of the year 57,000
calculated
value & must
cash and cash equivalents at the end of the year 69,000
be the same

WS/PFA2193/0423