Net profit before tax and appropriations 2. Adjustements for non cash non operating items and adjustments for gain / loss on sale of fixed assests,investments..
Cash flow statement (indirect) for the year ended
| Cash flow statement for the year ended 31.3.20xx of M/S ——(as per AS-3) | ||
|---|---|---|
| PARTICULARS | Amount(RS) | Amount(RS) |
| (i) Cash flow from OPERATING activities | ||
| step1.net profit before tax and appropriations(WN:1) | #VALUE! | |
| step2. Adjustements for non cash non operating items and | ||
| adjustments for gain / loss on sale of fixed assests,investments | ||
| loss on sale of fixed assets | xxx | |
| loss on sale of investments | xxx | |
| profit on sale of fixed assets | xxx | |
| profit on sale of investments | xxx | |
| Depreciation | xxx | |
| good will written off | xxx | |
| preliminary expenses written off | xxx | |
| non cash non operating incomes | xxx | |
| non cash non operating expenses | xxx | |
| Operating profit before working capital changes | #VALUE! | |
| Step:3 Adjustments for changes in Working capital | ||
| Increase in current assets | xxx | |
| Decrease in current assets | xxx | |
| increase in current Liabilities | xxx | |
| Decrease in current Liabilities | xxx | |
| cash generated from /(used in) operations | #VALUE! | |
| Step:4 Income tax Paid | XXX | |
| cash flows before exordinary items | #VALUE! | |
| Step :5 Extraordinary items | ||
| proceeds from law suit | xxx | |
| proceeds from earth quake disaster | xxx | |
| CASH FLOWS FROM OPERATING ACTIVITIES(i) | #VALUE! | |
| (ii) Cash flow from INVESTING Activities | ||
| loss on sale of fixed assets | xxx | |
| loss on sale of investments | xxx | |
| profit on sale of fixed assets | xxx | |
| profit on sale of investments | xxx | |
| purchase of fixed assets | xxx | |
| purchase of Investments | xxx | |
| dividend received | xxx | |
| interest received | xxx | |
| Net Cash flow from/(used in) investing Activities (ii) | #VALUE! | |
| (iii) Cash flows from financing activities | ||
| Issue of equity shares | xxx | |
| Issue of Preference shares | xxx | |
| Issue of debentures | xxx | |
| Raising of loan | xxx | |
| Repayment of loan | xxx | |
| Redemption of debentures | xxx | |
| redemption of preference shares | xxx | |
| interest paid | xxx | |
| dividend paid | xxx | |
| Net Cash flow from/(used in) financing Activities (iii) | #VALUE! | |
| Net increase or decrease in cash and cash equivalents (i)+(ii)+(iii) | #VALUE! | |
| Opening cash and cash equivalents | xxx | |
| closing cash and cash equivalents | #VALUE! | |
| WN:1 Calculation of net profit befor tax and extraordinary items | ||
|---|---|---|
| PARTICULARS | Amount(RS) | Amount(RS) |
| 1. Closing profit and loss a/c balance | xxx | |
| less: Opening prfit and loss a/c balance | xxx | |
| Current year net profit after appropriations ,tax and Extrordinary items | #VALUE! | |
| 2. ADD: Appropriations( Only DEBITED to P&L A/c earlier) | ||
| transfer to reserve during the year | xxx | |
| interim dividend proposed during the year | xxx | |
| interim dividend paid during the year | xxx | |
| final dividend proposed during the year | xxx | |
| Transfer to any other reserve | xxx | |
| Net profit after tax and extraordinary items | #VALUE! | |
| 3. Add : Tax Adjustements(only if DEBITED to P&L A/c earlier) | ||
| Provision for tax made during the year | xxx | |
| Net profit after extraordinary items | #VALUE! | |
| 4. Add : EXtraOrdinary items(only if DEBITED/ credited to P&L A/c earlier) | ||
| Extraordinary incomes | xxx | |
| extraordinary expenses | xxx | |
| Net profit before tax and extraordinary items | #VALUE! | |