KS ACADEMY

Cash Flow Statement Format

Simple format
AS-3 Cash Flow Statement
Cash Flow Statement of. . . For the year ended eesee

Rs. Rs.
Xxx
Cash flow from / (used in) operating activities
Xxx
Cash flow from /(used in) investing activities
Cash flow from /used in) financing activities Xxx
Xxx
Net increase / (decrease) in cash and cash equivalents
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...r 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: Provision for tax made durig the current year Xxx
Less: Refund of tax, if any, credited to p&l a/c (Xxx)
Add: Interim dividend paid during the year debited to P&L a/c Xxx

Add: Final Equity Dividend declared debited to P&L a/c XxX

Add: Preference Dividend declared debited to P&L a/c Xxx

Less: Extraordinary items, if any, credited to p &la/c (Xxx)

Add: Extraordinary items,if any, debited top &l a/c Xxx

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

items. Xxx
Add: Depreciation on tangible fixed assets Xxx
Add: Amnortization of intangible assets (eg. Goodwill written off) XXx
Add: Fictitious assets written off (eg. Discount on issue of shares,
debentures, Underwriting Commission written of) 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&la/c during the current year Xxx
Add: Interest on debentures / loans debited to P & La/c Xxx
Less: Interest/Dividend income from investment credited to (xXXx)
P&L a/c
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Less: Rental income from investment inimmovable properties (xxx)

credited to P&La/e

Less: Profit onsale of tangible /intangible assets &

investments (xxx)

I. Operating profit before working capital

changes Xxx
Add: Decrease in current assets
(other than cash, bank, interest accrued on
on investments, advance tax, short term highlyinvestment,
liquid
dividend accrued
treated as cash equivalents) marketable securities
Decrease in stock
Decrease in debtors Xxx
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, Banko/d, interest due
provision for tax, tax payable, dividend payable) on debentures/ loans,
Increase in creditors
Xxx
Increase in bills payable
Xxx
Increase in outstanding expenses Xxx
Increase in other current liabilities
Xxx XxXx
Less: increase in current assets
(other than cash, bank, interest accrued on
accrued on investments, advance tax, short investments, dividend
term highly liquid
marketable securities treated as cash equivalents)
Increase in stock
XxXx
Increase in debtors
Xxx
Increase in bills receivable
XXx
Increase inaccrued commission
Xxx
Increase in prepaid expenses Xxx
Increase in other current assets
XXx (Xxx)
Less: decrease in current liabilíties
(other than bank o/d, cash credit, interest due on
provision for tax, tax payable, dividend payable) debentures/loans,
Decrease increditors
Xxx
Increase in bills payable
Xxx
Decrease in outstanding expenses XXx
Decrease in other current liabilities
XxX
(xxx)
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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 duringthe year (xx)

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 long term assets for cash Xxx

Xxx
Sale of intangible long term assets for cash
Sale of investment for cash Xxx

Repayment received on loans and advances granted Xxx

Purchase of tangible long term assets for cash (XXx)

Purchase of intangible Long term 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

Proceeds received from issue of equity shares (including premium) Xxx

Proceeds received from issue of preference shares (including
premiumn) Xxx
Proceeds received from issue of debentures (including premium) 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 (XXxX)

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Interim dividend paid during the year (Xxx)

Final dividendon equity shares paid during the year (xxx)
Preference dividend paid during the year (oXx)
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 andcash equivalent as at the

Cash on hand
Beginning End
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