CASH FLOW STATEMENT of ..

for the year ended ,,,,,,,,,, [As per AS 3 (Revised)] PARICULARS CASH FLOW FROM OPERATION ACTIVITIES: Closing balance of Profit & Loss Account Net Profit before Tax OR Less: Opening balance of Profit & Loss Account Add: Transfer to Reserve Provision for Taxation made during the Current Year Proposed Dividend made during the Current Year Interim Dividend paid during the year Any Extra Ordinary Expenses, debited to Profit and Loss Account Less: Refund of Tax Any Extra Ordinary Income, credited to Profit and Loss Account Add: Non Operating Expenses / Items: Depreciation on Fixed Assets Loss on sale of Fixed Assets Preliminary Expenses, Discount on issue of Share and Debenture Goodwill, Patent, Trade Mark Amortised (written off) Interest on Long Term Borrowing (including Debenture) Less: Non Operating Income / Items: Dividend and Interest Received Profit on Sale of Fixed Assets Rental Income Operating Profit before charging Working Capital . + CA Add: Decrease in Current Assets CA Less: Increase in Current Assets CL Less: Decrease in Current Liabilities + CL Add: Increase in Current Liabilities Operating Profit after Charging Working Capital .. Less: Income Tax paid (Net of Tax Refund received) Operating Profit before charging Extra Ordinary Items Add / Less: Extra Ordinary Items Net Operating Activities / Net Cash Flow from Operating Activities / Profit from Operation (A) Rs. ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** Rs. ***

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CASH FLOW FROM INVESTING ACTIVITIES: Add: Proceeds from Sale of Fixed Assets including Intangible Assets (i.e. Goodwill etc.) Add: Dividend and Interest Received (For Non-financial Companies only) Less: Purchase of Fixed Assets including Intangible Assets Add / Less: Extra Ordinary Items Cash from Investing Activities (B) . CASH FLOW FROM FINANCING ACTIVITIES: Add: Proceeds from Issue of Share and Debenture Add: Proceeds from Other Long-term Borrowing Less: Final Dividend paid Less: Interim Dividend paid Less: Interest on Debenture and Long-term Loan paid Less: Redemption of Share and Debenture Less: Repayment of Other Long-term Loan Add / Less: Extra Ordinary Items Cash from Financing Activities (C) ... A + B + C Add: Opening Cash and Cash Equivalents Add: Cash in hand Add: Cash Add: Short-term Deposit Add: Marketable Securities Less: Bank Overdraft Closing Cash and Cash Equivalents Add: Cash in hand Add: Cash Add: Short-term Deposit Add: Marketable Securities Less: Bank Overdraft

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