Cash Flow Statement Format

Simple format
AS-3 Cash Flow Statement
Cash Flow Statement of ......... For the year ended ......
Rs. Rs.
Cash flow from /(used in) operating activities Xxx
Cash flow from /(used in) investing activities Xxx
Cash flow from /used in) financing activities Xxx
Net income / (decrease) in cash and cash equivalents Xxx
Cash and cash equivalents as at the beginning Xxx
Cash and cash equivalents as at the end Xxx

Detailed format
Cash flow Statement (indirect method) of ......... For the year ended

CASH FLOW FROM OPERATING ACTIVITIES Rs. Rs.

I. Net profit after tax, dividend, reserve and Extraordinary items

or difference between opening and closing balance of profit or
loss a/c Xxx
Add: Transfer to reserve Xxx
Less: Transfer from reserve (xxx)
Add: Dividend declared debited to P&L a/c Xxx
Add: Provision for tax made during the current year Xxx
Less: Refund of tax, if any, credited to p & l a/c (xxx)
Add: Interim dividend paid during the year Xxx
Less: Extraordinary items, if any, credited to p & l a/c (xxx)
Add: Extraordinary items, if any, debited to p & l a/c Xxx

II. Net profit before tax, dividend, reserve, and extraordinary

items. Xxx
Add: Depreciation on tangible fixed assets Xxx
Add: Amortization of intangible assets (eg. Goodwill) Xxx
Add: Fictitious assets written off (eg. Discount on issue of shares,
debentures, Underwriting Commission) Xxx
Add: Loss on sale of tangible / intangible fixed assets Xxx
Add: Loss on sale of investments Xxx
Add: Premium on redemption of preference shares/debentures debited
to p & l a/c during the current year Xxx
Add: Interest on debentures / loans debited to P & L a/c Xxx
Less: Interest income from investment credited to P & L a/c (xxx)
Less: Rental income from investment credited to P & L a/c (xxx)
Less: Profit on sale of tangible /intangible assets & investments (xxx)

III. Operating profit before working capital changes Xxx

Add: Decrease in current assets

(other than cash, bank, interest accrued on investment, dividend
accrued on investments, advance tax, short term marketable securities)
Decrease in stock Xxx
Decrease in debtors Xxx
Decrease in bills receivable Xxx
Decrease in accrued commission Xxx
Decrease in prepaid expenses Xxx
Decrease in other current assets Xxx Xxx

Add: Increase in Current Liabilities

(other than cash credit, Bank o/d ,interest due on debentures/ loans,
provision for tax, tax payable, dividend payable, etc.)
Increase in creditors Xxx
Increase in bills payable Xxx
Increase in outstanding expenses Xxx
Increase in other current liabilities Xxx Xxx

Less: increase in current assets

(other than cash, bank, interest accrued, dividend accrued based on
investment, advanced tax, short term marketable securities)
Increase in stock Xxx
Increase in debtors Xxx
Increase in bills receivable Xxx
Increase in accrued commission Xxx
Increase in prepaid expenses Xxx
Increase in other current assets Xxx (xxx)

Less: decrease in current liabilities

(other than bank o/d, cash credit, interest due on debentures/loans,
provision for tax, tax payable, dividend payable etc.
Decrease in creditors Xxx
Increase in bills payable Xxx

Decrease in outstanding expenses Xxx

Decrease in other current liabilities Xxx (xxx)
IV. Cash Flow from operating activities before tax and
extraordinary items Xxx
Less: Tax paid during the year (including advance tax) (xxx)
Add: Refund of tax Xxx

V. Cash flow from operating activities before extraordinary item Xxx

Less: Extraordinary expenses paid during the year (xxx)
Add: Extraordinary income received during the year Xxx

CASH FLOW FROM/(USED IN) OPERATING ACTIVITIES (A) Xxx

CASH FLOW FROM INVESTING ACTIVITIES Rs. Rs.

Sale of tangible fixed assets for cash Xxx

Sale of intangible fixed assets for cash Xxx
Sale of investment for cash Xxx
Repayment received on loans and advances granted Xxx
Purchase of tangible fixed assets for cash (xxx)
Purchase of intangible fixed assets for cash (xxx)
Purchase of investments for cash (xxx)
Loans and advances granted (xxx)
Interest received from investments Xxx
Dividend received from investments Xxx
Rental income received from investments Xxx
CASH FLOW FROM/(USED IN) IN INVESTING ACTIVITIES (B) XXX

3. CASH FLOW FROM FINANCING ACTIVITIES

Issue of equity shares for cash(including premium, adjusting discount) Xxx

Issue of preference shares for cash(including premium, adjusting
discount) Xxx
Issue of debentures for cash(including premium, adjusting discount) Xxx
Loans borrowed during the year Xxx
Increase in Bank Overdraft Xxx
Buy back of equity shares (including premium on redemption) (xxx)
Redemption of preference shares by cash (including premium on
redemption) (xxx)
Redemption of debentures by cash (including premium on redemption) (xxx)
Loans repaid during the year (xxx)
Decrease in Bank Overdraft (xxx)
Interim dividend paid during the year (xxx)
Final dividend on equity shares paid during the year (xxx)
Preference dividend paid during the year (xxx)
Corporate dividend Tax paid during the year (xxx)
Interest paid on debentures/loans (xxx)
Underwriting commission paid (xxx)
Expenses on issue of shares paid (xxx)

CASH FLOW FROM/(USED IN) FINANCE ACTIVITIES (C) XXX

Cash flow from Operating Activities (A) XXX

Cash flow from Investing Activities (B) XXX
Cash flow from Financing Activities (C) XXX
Net Increase/decrease in cash & cash equivalents (A+ B+ C) XXX

Opening Cash and Cash Equivalents XXX

Closing Cash and Cash Equivalents XXX
Net Increase/decrease in cash & cash equivalents XXX

Cash and cash equivalent as at the Beginning End

Cash on hand xxx Xxx
Cash at bank xxx Xxx
Short term highly liquid marketable securities (i.e. Having maturity
period of less than 3 months and Subject to insignificant risk of change
in value xxx Xxx

CASH AND CASH EQUIVALENTS xxx Xxx