Analysis of Financial

(INDIRECTT METHOD) for the

year ended 1Statements
4.60 STATEMENT (Revised)
FCASHFLOWw AccountingStandard-3
FORMAT OF per (As

Particular Note)
from Operating Activities Items (as perWorking
L Cash Flow Extraordinary
belore Tax and Non-operatingItems
(A) Net Proft and
Adjustment for Non-cash
be Added
(8) Add Items to
Depreciation
andTrademarksAmortised
-Goodwil, Patents
Overdraf/Cash Credit Debentures
-Interest on Bank and Long-term) and
Wrto
on Borrowings (Short-term ExpensesDscount on issue of Debentures
- Interest Comnisson Share issue
- Undenwiting
Loss on Sale of
Fxed Assets Shares/DebenturesWritten off
Preference
Redemption of
Premium on Doubtful Detbts
Increase in Provision for

Deducted
(C) Less Items to be
Interest Income

Dividend income
Rental income
Assets
Gain (Profit) on Sale of Fxed
Decrease in Provision for Doubtful Debts
(A +B-C)
Working Capital ChangesCurrent
(D) Operating Proft before Liabilities
Decrease in Current Assets and Increase in
(E) Add
Decrease in Inventories (Stock) Receivable)
Receivables (Debtors and Bils
- Decrease in Trade
Decrease in Accrued Incomes
Decrease in Prepaid Expenses
Increase in Trade Payables (Creditors and
Bills Payable)
Increase in Outstanding Expenses
- Increase in Advance Incomes
Decrease in Current Liabilities
(F) Less: Increase in Current Assets and
- Increase in Iventories (Stock)
- Increase in Trade Recevables (Debtors and Bils Recevable)
- Increase in Accrued Incomes
Increase in Prepaid Expenses
- Decrease in Trade Payables (Creditors and Blls Payable)
Decrease in Outstanding Expenses
- Decrease in Advance incomes
(G) Cash Generated from Operations (D +E-F)
(H) Less: Income Tax Paid (Net of Tax Refund)
) Cash Flow before Extraordinary items
-Extraordinary Items(+/-)
U) Cash Flow from (or Used in) Operating Activities
CashFlowStatement
4.61
inveting Activ
L Csh Flew from
Poceeds hom Saleof Foned Assety
dfom Sale of lnvestments(Other than Current Investments (to be
nchded in Cash and Cash Equivalents) and Marketable Securities)
Proceeds from Sale af intangible Assets
terest and Dividend received (For Nan fnancial Companies oniv)
ent Received
Pament for Purchase of Fied Assets
Anent for Purchase of Investments (Other than Marketable Securities)
Pwnent for Purchase of intangible Assets like Gondll
-Etraordinary Items(eg. Insurance Claim on Machinery against Fire)lek)
Cash Fiow rom (or Used in) Ivestig Activities
Acthvities
L Cash Flow from Financing
Proceeds from lssue of Shares and Debentures
Proceeds from Other Long-term Borowings
IncreaseDecrease in Bank Overdraft and Cash Gredit
Pasment of Final Dividend (on both Equity and Preference Share Capital)
Payment of interim Divdend
Pwment oft tnterest on Debentures and Loans (Short-term and Long-term)
Repayment of Loans
Redemption of Debentures/Preference Shares
Payment of Share lssue Expenses or Underwnting Commssion
-Payment for Buy-back of Shares as Extraordinary Activity
Cash Flow from (or Used in) Financing Activities
M Met increase/Decrease in Cash and Cash Equlvalents(+ll+
. Add Cash and Cash Equivalents in the beginning of the yaar
-Cash on Hand
Cash at Bank
Short-term Deposits
Current Investments
Marketable Securities

w Cash and Cash Equvalents at the and of the year

-Cash on Hand
Cash at Bank
-Short-term Deposits
Cuent Investments
Marketable Securities

be treated under increase/decrease in

"Alternotively, increase/decrease in Provision for Doubtful Debts may
Provision for Doubtful Debts is adjusted after Operating
Curent Liabilities. In this situation, increase/decrease in
Profit before Working Capital Changes
Note: Armount in brackets means armount that is to be deducted.