| (A) |
Net Profit before Tax and Extraordinary Items (as per Working Note) |
xxxxx |
|
Adjustments for Non-cash and Non-operating expenses |
|
| (B) |
Items to be Added |
|
|
Depreciation |
xxxxx |
|
Interest on Bank Overdraft/Cash Credit |
xxxxx |
|
Interest on Borrowings (Short-term and Long term) and Debentures |
xxxxx |
|
Writing off Underwriting Commission/Share Issue Expenses |
xxxxx |
|
Loss on Sale of Fixed Assets |
xxxxx |
|
Increase in Provision for Doubtful Debts* |
xxxxx |
| (C) |
Items to be Deducted |
|
|
Interest Income |
xxxxx |
|
Dividend Income |
xxxxx |
|
Rental Income |
xxxxx |
| (D) |
Operating Profit before Working Capital Changes (A+B-C) |
xxxxx |
| (E) |
Add: Decrease in Current Assets and Increase in Current Liabilities |
|
|
Decrease in Inventories (Stock) |
xxxxx |
|
Decrease in Trade Receivables (Debtors and Bills Receivable) |
xxxxx |
|
Decrease in Accrued Incomes |
xxxxx |
|
Decrease in Prepaid Expenses |
xxxxx |
|
Increase in Trade Payables (Creditors and Bills Payable) |
xxxxx |
|
Increase in Outstanding Expenses |
xxxxx |
|
Increase in Advance Incomes |
xxxxx |
| (F) |
Less: Increase in Current Assets and Decrease in Current Liabilities |
|
|
Increase in Inventories (Stock) |
xxxxx |
|
Increase in Trade Receivables (Debtors and Bills Receivable) |
xxxxx |
|
Increase in Accrued Incomes |
xxxxx |
|
Increase in Prepaid Expenses |
xxxxx |
|
Decrease in Trade Payables (Creditors and Bills Payable) |
xxxxx |
|
Decrease in Outstanding Expenses |
xxxxx |
|
Decrease in Advance Incomes |
xxxxx |
| (G) |
Cash Generated from Operations (D+E-F) |
xxxxx |
| (H) |
Less: Income Tax Paid (Net of Tax Refund) |
xxxxx |
| (I) |
Cash Flow before Extraordinary Items |
xxxxx |
|
Extraordinary Items (+/-) |
xxxxx |
| (J) |
Cash Flow from (or Used in) Operating Activities |
xxxxx |
|
|
|
