Format of cash flow statement:

Direct method
Cash flows from operating activities
Cash receipts from customers X
Cash paid to suppliers and employees (X)
Cash generated from operation X
Interest paid (X)
Taxes paid (X)
Net cash from operating activities (1) X/(X)

Cash flows from investing activities

Purchase of PPE (X)
Proceeds from sale of PPE X
Interest received X
Dividends received X
Net cash used in investing activities (2) X/(X)

Cash flows from financing activities

Proceeds from issuance of share capital X
Proceeds from borrowings X
Prepaid of borrowings (X)
Dividend paid (X)
Net cash used in financing activities (3) X/(X)
Net increase in cash and cash equivalent (1) + (2) + (3) X/(X)
Cash and cash equivalents at beginning of the period X/(X)
Cash and cash equivalents at the end of the period X/(X)
Indirect method
Cash flows from operating activities
Net profit/(loss) before taxation X/(X)
Depreciation charges X
(Profit)/loss from sales of investment (X)/X
(Profit)/loss from sales of PPE (X)/X
Interest income (X)
Interest expense X
(Increase)/decrease in inventories (X)/X
(Increase)/decrease in receivables (X)/X
Increase/(decrease) in payables X/(X)
Interest paid (X)
Income tax paid (X)
Net cash from operating activities (1) X/(X)

Cash flows from investing activities

Purchase of non-current asset (X)
Proceeds from sale of non-current asset X
Interest received X
Dividends received X
Net cash used in investing activities (2) X/(X)

Cash flows from financing activities

Proceeds from issuance of share capital X
Proceeds from borrowings X
Prepaid of borrowings (X)
Dividend paid (X)
Net cash used in financing activities (3) X/(X)
Net increase in cash and cash equivalent (1) + (2) + (3) X/(X)
Cash and cash equivalents at beginning of the period X/(X)
Cash and cash equivalents at the end of the period X/(X)