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