Study Material & Notes
Study Material & Notes
SN | Particulars | Amount |
---|---|---|
(A) | Net Profit before Tax and Extraordinary Items (as per Working Note) | |
Net Profit as per Statement of Profit & Loss or Difference between Closing Balance and Opening Balance of Surplus, i.e., Balance in Statement of Profit & Loss | ||
Add | Transfer to Reserves | |
Dividend Payable (Proposed Dividend of previous year) paid during the year Interim Dividend paid during the year | ||
Provision for Tax for the current year | ||
Extraordinary Items, if any, debited to the Statement of Profit & Loss | ||
Less | Extraordinary Items, if any, credited to the Statement of Profit & Loss | |
Refund of Tax credited to the Statement of Profit & Loss | ||
Net Profit before Tax and Extraordinary Items | ||
(B) | Items to be Added | |
Depreciation | ||
Interest on Bank Overdraft/Cash Credit | ||
Interest on Borrowings (Short-term and Long term) and Debentures | ||
Writing off Underwriting Commission/Share Issue Expenses | ||
Loss on Sale of Fixed Assets | ||
Increase in Provision for Doubtful Debts* | ||
(C) | Items to be Deducted | |
Interest Income | ||
Dividend Income | ||
Rental Income | ||
Gain (Profit) on Sale of Fixed Assets | ||
Decrease in Provision for Doubtful Debts* | ||
(D) | Operating Profit before Working Capital Changes (A+B-C) | |
(E) | Add: Decrease in Current Assets and Increase in Current Liabilities | |
Decrease in Inventories (Stock) | ||
Decrease in Trade Receivables (Debtors and Bills Receivable) | ||
Decrease in Accrued Incomes | ||
Decrease in Prepaid Expenses | ||
Increase in Trade Payables (Creditors and Bills Payable) | ||
Increase in Outstanding Expenses | ||
Increase in Advance Incomes | ||
(F) | Less: Increase in Current Assets and Decrease in Current Liabilities | |
Increase in Inventories (Stock) | ||
Increase in Trade Receivables (Debtors and Bills Receivable) | ||
Increase in Accrued Incomes | ||
Increase in Prepaid Expenses | ||
Decrease in Trade Payables (Creditors and Bills 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) | |
(I) | Cash Flow before Extraordinary Items | |
Extraordinary Items (+/-) | ||
(J) | Cash Flow from (or Used in) Operating Activities | |
SN | Particulars | Amount |
---|---|---|
Net Profit as per Profit & Loss Account or Closing – Opening P&L | ||
Add: | ||
Proposed Dividend (Previous year) paid during the year | ||
Interim/Final Dividend paid on Equity/Preference Shares | ||
Provision for Taxation (Current Year’s only) – Net of refund | ||
Transfer from P&L A/c to Reserves | ||
Loss/Expenses due to extraordinary items debited to P&L | ||
Less: | ||
Refund of Tax credited to P&L A/c | ||
Gain/Income due to extraordinary items | ||
Net Profit before Tax and Extraordinary Items |
Study Material & Notes
Study Material & Notes
SN | Particulars | Amount |
---|---|---|
Proceeds from Sale of Fixed Assets | ||
Proceeds from Sale of Investments (Other than Current Investments (to be included in Cash and Cash Equivalents) and Marketable Securities) | ||
Proceeds from Sale of Intangible Assets | ||
Interest and Dividend received (For Non-financial Companies only) | ||
Rent Received | ||
Payment for Purchase of Fixed Assets | ||
Payment for Purchase of Investments (Other than Marketable Securities) | ||
Payment for Purchase of Intangible Assets like Goodwill | ||
Extraordinary Items (eg. Insurance Claim) (+/-) | ||
Cash Flow from (or Used in) Investing Activities |
Study Material & Notes
SN | Particulars | Amount |
---|---|---|
Proceeds from Issue of Shares and Debentures | ||
Proceeds from Other Long-term Borrowings | ||
Increase/Decrease in Bank Overdraft and Cash Credit | ||
Payment of Final Dividend (on Equity and Preference Share Capital) | ||
Payment of Interim Dividend | ||
Payment of Interest on Debentures and Loans (Short-term and Long-term) | ||
Repayment of Loans | ||
Redemption of Debentures/Preference Shares | ||
Payment of Share Issue Expenses or Underwriting Commission | ||
Payment for Buy-back of Shares as Extraordinary Activity | ||
Cash Flow from (or Used in) Investing Activities | ||
IV | Net Increase/Decrease in Cash and Cash Equivalents (I+ II+ III) | |
V | Add: Cash and Cash Equivalents in the beginning of the year | |
Cash on Hand | ||
Cash at Bank | ||
Short-term Deposits | ||
Current Investments | ||
Marketable Securities | ||
Add: Cash and Cash Equivalents in the beginning of the year | ||
Cash on Hand | ||
Cash at Bank | ||
Short-term Deposits | ||
Current Investments | ||
Marketable Securities | ||
Short-term Deposits |