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Cash Flow Statement Format

The document outlines a cash flow statement using the indirect method, detailing cash flows from operating, investing, and financing activities for a specified period. It includes adjustments for non-cash items, working capital changes, and extraordinary items, ultimately calculating the net cash from each activity. The statement concludes with the net increase or decrease in cash and cash equivalents, along with the opening and closing balances.

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Deepak Sethia
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6 views2 pages

Cash Flow Statement Format

The document outlines a cash flow statement using the indirect method, detailing cash flows from operating, investing, and financing activities for a specified period. It includes adjustments for non-cash items, working capital changes, and extraordinary items, ultimately calculating the net cash from each activity. The statement concludes with the net increase or decrease in cash and cash equivalents, along with the opening and closing balances.

Uploaded by

Deepak Sethia
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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Cash flow Statement (Indirect Method)

(for the period ending……….)

PARTICULARS NOT
E
₹
NO.
A. CASH FROM OPERATING ACTIVITIES
i) Net Profit before taxes and Extraordinary ✓✓
items
ii) Adjustments for Non-Cash and Non
Operating activities:-
 Depreciation on Property, Plant and ✓
equipment
 Preliminary expenses written off ✓
 Amortization of Intangible assets ✓
 Interest paid on long /Short term ✓
borrowings
 Loss on sale of Non-Current assets ✓
 Increase in provision for Bad debts ✓
 Interest received (✓)
 Dividend received (✓)
 Rent received (✓)
 Gain on sale of Non-Current assets (✓)
 Decrease in provision for Bad debts (✓)
______
Operating profit before Working Capital ✓✓
adjustments
iii) Working Capital adjustments:-
 Increase in Current liabilities ✓
 Decrease in Current assets ✓
 Increase in Current assets (✓)
 Decrease in Current liabilities (✓)
______
Cash generated from operations before tax ✓✓
and extraordinary items
Amount received from extraordinary items ✓✓
Amount paid for extraordinary payments ✓✓
Taxes paid (✓✓)
Refund of Taxes ✓✓
________
Net Cash from/used in operating activities XXXXX
(A)
B. CASH FROM INVESTING ACTIVITIES
 Proceeds from sale of tangible assets ✓✓
 Proceeds from sale of Intangible ✓✓
assets
 Sale of Non-Current investments ✓✓
 Interest received ✓✓
 Dividend received ✓✓
 Rent received ✓✓
 Purchase of Non-Current assets (✓✓)
 Purchase of Intangible assets (✓✓)
_____
Cash from investing activities before ✓✓
Extraordinary items
Amount received from extraordinary items ✓✓
Amount paid for extraordinary payments (✓✓)
_____
Net Cash from/used in Investing activities XXXXX
(B)
C. CASH FROM FINANCING ACTIVITIES
 Proceeds from issue of shares ✓✓
 Proceeds from issue of Debentures ✓✓
 Proceeds from Short term borrowings ✓✓
 Increase in Bank O/D or Cash credit ✓✓
 Payment of Dividend on Eq. and Pref. (✓✓)
shares(Prev. year)
 Interest paid(Short term as well as (✓✓)
long term)
 Repayment of loans (✓✓)
 Redemption of Debentures/Pref. (✓✓)
Shares
 Buy back of Eq. Shares (✓✓)
 Payment of Interim dividend (✓✓)
_________
Cash from financing activities before ✓✓
Extraordinary items
Amount received from extraordinary items ✓✓
Amount paid for extraordinary payments (✓✓)
_______
Net cash from/used in Financing activities XXXXX
(C) _______
Net increase/Decrease in Cash and Cash XXXXX
equivalents (A+B+C)
Opening Balance of Cash & Cash XXXXX
equivalents ________
= Closing Balance of Cash & Cash XXXXX
equivalents

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