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Cash Flow Statement Format: Add: Non-Cash Charges / Non-Business Expesnes Less: Non-Business Income

The document outlines the key components and calculations for a cash flow statement. It is divided into three sections - cash flow from operating activities, investing activities, and financing activities. For each section it lists the relevant line items and calculations such as net profit before tax, depreciation, purchase/sale of assets, borrowing/repayment of loans, and dividends/interest paid and received. The goal is to reconcile beginning and ending cash balances by accounting for cash inflows and outflows over the period from these operating, investing, and financing activities.

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Tharani Nagarajan
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3K views5 pages

Cash Flow Statement Format: Add: Non-Cash Charges / Non-Business Expesnes Less: Non-Business Income

The document outlines the key components and calculations for a cash flow statement. It is divided into three sections - cash flow from operating activities, investing activities, and financing activities. For each section it lists the relevant line items and calculations such as net profit before tax, depreciation, purchase/sale of assets, borrowing/repayment of loans, and dividends/interest paid and received. The goal is to reconcile beginning and ending cash balances by accounting for cash inflows and outflows over the period from these operating, investing, and financing activities.

Uploaded by

Tharani Nagarajan
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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Cash Flow Statement Format

A CASH FLOW FROM OPERATING ACTIVITIES


Net Profit Before Tax XX

Adjustments for:
Add: Non-cash charges / Non-Business Expesnes
Less: Non-Business Income
Depreciation XX
Preliminary Expenses w/off XX
Deferred Revenue Expenditure XX
Loss on sale of Assets / (Gain) XX
Interest & Finance Charges XX
Interest / Dividend Income XX
Operating Profit before Working Capital Changes XX
Adjustments (for changes in w/c)
Add:Decrease in current assets
Less: Increase in current assets
Decrease/(Increase) in Receivables XX
Decrease/(Increase) in Inventories XX
Increase/(Decrease) in Payables XX XX
Cash generated from operations XX
Income Tax paid XX
Net Cash flow from Operating activities XX
B CASH FLOW FROM INVESTING ACTIVITIES
Purchase of Fixed Assets (XX)
Sale of Fixed Assets XX
Increase in Advances & others (XX)
Interest / Dividend Income XX XX
Net Cash used in Investing activities XX
C CASH FLOW FROM FINANCING ACTIVITIES
Proceeds from Long term Borrowings XX
Interest / Dividend paid (XX)
Issue of Equity share capital XX
Repayment of long term borrowings (XX)
Net Cash used in financing activities XX
Net increase in cash & Cash Equivalents XX
Cash and Cash equivalents as at 01.04….. XX
Cash and Cash equivalents as at 31.03…… XX
Cash flow from operating activities Amnt Amnt
profit after tax -6500
add: NBE,NCE & Less: NBI,NCI
Depreciation 2100
Loss on sale of patents 2600
bad-debts 2200
gain on sale of investment -1900
dividend income -1200
Interest income -1400
Interest expense 6400
cash flow before changes in working capital 2300
Add: increase in CL/ decrease in CA
Inventories+prepaid insurance 7500
Less:Decrease in CL/ Increase in CA
Trade payable -900
tax payable -1500
prepaid -300
Trade Receivable -6600
cash flow operation 500
Cash flow from Investing Activities
purchased machinery -13900
sale patents 300
sale of investment 6800
purchase investment -1300
dividend income 1200
Interest Income 1400
Cash flow from Investing Activities -5500
Cash flow from Financing Activities
redemption of Debt -2400
redemption of loan -1400
issued debt 26000
issued of equity shares 2000
interest expense -6400
17800
A+B+C 12800
opening cash 3300
closing cash 16100
ROE Net profit X 1 X 1
Shareholder's Equity

Net profit x Assets x Sales


Shareholder's Equity Assets Sales

Netprofit x sales x Assets


Sales assets shareholder's equity

Assets
Turnover
Netprofit ratio leverage ratio

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