Cash Flow Statement for COMPASS March 31 20X5

Cash Flow from Operating Activities - +

Net Profit after Tax ₹ 43,000
Non-Cash items
Depriciations ₹ 98,000
Provision for bad debt ₹ 12,000
Adjust Non Operating Items
Interest Income ₹ 7,000
Gain on sale of plant & machinery ₹ 6,000
Loss on sale of investments ₹ 9,000
Finance cost ₹ 22,000
Adjust for working capitals
Inventories - Current Asset (from B/S) ₹ 58,000
Debtors - Account receivable (from B/S) ₹ 44,000
Other Current Asset (from B/S) ₹ 2,000
Bills Payable - Current Liability (from B/S) ₹ 8,000
Trade Payable - Current Liability (from B/S) ₹ 22,000
Income tax
Cash Flow from Investing Activities - +
Plant & Machinary purchase ₹ 173,000
Proceeds from Sale of Plant & Machinery ₹ 22,000
Purchased Investment ₹ 26,000
Proceeds from Sale of Investments ₹ 42,000

Cash Flow from Financing Activities - +

Proceeds from issue of shares ₹ 100,000
Paid dividends ₹ 25,000
Repaid unsecure loans ₹ 1,000
Paid back debentures ₹ 27,000

₹ 389,000 ₹ 358,000
₹ 31,000
Cash & Cash Equivalents (from B/S) ₹ 31,000
 Profit After tax
Net Income Profit Before tax
Non Cash items IT Paid (Non Operating Expenses)
12000
Selling Expense (Provision)
Income Tax 20X5
Non Operating Items 20000 35000
27000
47000

Adjust for changes in working capital

Income tax payable Delta Payable
Current Asset ^ - Current Liability v
Current Asset v + Current Liability ^
ng Expenses)