CASH FLOW STATEMENT

(ACCOUNTING SATANDARD-3)
FOR THE YEAR ENDED
Particulars Amount
A. Cash flow from operating activities
Surplus i.e. balance in statement of P/L (current year) XXX
(-) Surplus i.e. balance in statement of P/L (previous year) (XXX)
Net profit / loss after tax and extraordinary item XXX
(+) Apropriation
i. Proposed dividend (previous year) XXX
ii. Interim dividend XXX
iii. Provision for tax XXX
iv. Transfer to general reserve XXX XXX
(+) Extraordinary items
i. Loss due to earthquake XXX
ii. Loss of stock due to fire XXX XXX
(-) Extraordinary items
i. Insurance claim received (XXX)
ii. Compensation of loss due to earthquake (XXX)
iii. Refund of tax (XXX)
Net profit before tax and extraordinary item XXX
(+) Non cash and non-operating expenses
i. Depreciation on tangible fixed assets XXX
ii. Amortisation of intangible assets XXX
iii. Loss on sale of fixed assets XXX
iv. Interest on debenture / long term borrowings XXX
v. Premium on redemption of debentures / preference share XXX
vi. Preliminary expenses written off XXX XXX
(-) Non-operating income
i. Interest received on investment (XXX)
ii. Rent received (XXX)
iii. Profit on sale of fixed assets (XXX)
iv. Dividend received on investments (XXX) (XXX)
Operating profit before changes in working capital XXX
(+) Increase in current liabilities / Decrease in current assets
i. Trade payable ( creditors and bills payable) XXX
ii. Outstanding expenses XXX
iii. Outstanding interest XXX
iv. Advance received XXX
v. Inventory XXX
vi. Trade receivables ( debtors and bills receivables) XXX
vii. Prepaid expenses XXX
viii. Accured income XXX XXX
(-) decrease in current liabilities / Increase in current assets
i. Trade payables (XXX)
ii. Outstanding expenses (XXX)
iii. Inventory (XXX)
iv. Trade receivables (XXX)
v. Prepaid expenses (XXX)
vi. Accrued income (XXX) (XXX)
(+) Refund on tax XXX
(+) Extraordinary item XXX
i. Insurance claim received XXX
ii. Compensation for earthquake received XXX XXX
(-) Extraordinary items
i. Loss due to fire (XXX)
ii. Loss due to earthquake (XXX)
(-) Tax paid (XXX)
Net cash inflow / used from the operating activities XXX
B. Cash flow from investing activities
(Add)
i. Sale of fixed assets XXX
ii. Sale of non-current investments XXX
iii. Long term loans and advances (decrease) XXX
iv. Short term loans and advances XXX
v. Rent received XXX
vi. Dividend received XXX
vii. Interest received XXX XXX
(Less)
i. Purchase of fixed assets (tangible) (XXX)
ii. Purchase of fixed assets (intangible) (XXX)
iii. Purchase of non-current investments (XXX)
iv. Long term loans and advances (increase) (XXX)
v. Short term loans and advances (increase) (XXX) (XXX)
Net cash inflow / used from investing activities XXX
C. Cash flow from financing activities
(Add)
i. Issue of preference share capital / equity share capital XXX
ii. Issue of debentures XXX
iii. Securities premium reserve XXX
iv. Long term borrowings and loans raised XXX
v. Short term borrowings raised (bank overdraft and cash credit) XXX XXX
(Less)
i. Redemption of preference share (decrease) (XXX)
ii. Redemption of debentures (decrease) (XXX)
iii. Payment of long term loans and borrowings (XXX)
iv. Payment of short term borrowings (decrease) (XXX)
v. Interest on debentures paid (XXX)
vi. Interest on long term borrowings and loans (XXX)
vii. Proposed dividend paid (previous year) (XXX)
viii. Interim dividend paid (current year) (XXX)
ix. Premium on redemption of debentures and preference shares (XXX) (XXX)
Net cash inflow / used from financing activities XXX

D. Cash and cash equivalants (Increase / Decrease) XXX

E. Cash and cash equivalents (Previous year) XXX
F. Cash and cash equivalents (Current year) XXX