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  • Cash Flow Before Changes in Working Capital: Sopl Profit From Operations

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    tylee97
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    This document summarizes a company's cash flow statement for a period. It shows cash flows from operating, investing and financing activities. Cash from operations included adjustments to profit for non-cash items like depreciation and gains or losses on disposals. Investing activities included purchases and sales of property, plant and equipment and investments. Financing activities included new share capital or loans raised and dividends paid out. The net cash flow for the period is also reported.

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    Cash flows

    Original Title

    Cash flows

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    This document summarizes a company's cash flow statement for a period. It shows cash flows from operating, investing and financing activities. Cash from operations included adjustments to profit for non-cash items like depreciation and gains or losses on disposals. Investing activities included purchases and sales of property, plant and equipment and investments. Financing activities included new share capital or loans raised and dividends paid out. The net cash flow for the period is also reported.

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    15 views1 page

    Cash Flow Before Changes in Working Capital: Sopl Profit From Operations

    Uploaded by

    tylee97
    This document summarizes a company's cash flow statement for a period. It shows cash flows from operating, investing and financing activities. Cash from operations included adjustments to profit for non-cash items like depreciation and gains or losses on disposals. Investing activities included purchases and sales of property, plant and equipment and investments. Financing activities included new share capital or loans raised and dividends paid out. The net cash flow for the period is also reported.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    of 1

    Cashflowsfromoperatingactivities

    Profitbeforetaxation
    Adjustmentsfor:
    +Depreciation
    Investmentincome
    +Interestexpense
    Gainondisposal
    +Lossondisposal
    Cashflowbeforechangesinworkingcapital

    Increaseintradeandotherreceivables
    +Increaseintradeandotherreceivables
    Increaseininventories
    +Decreaseininventories
    +Increaseintradepayables
    Decreaseintradepayables
    Cashgeneratedfromoperations
    Interestpaid(loaninterest)
    Taxespaid
    Netcashinflowfrom(outflowto)operatingactivities
    Cashflowsfrominvestingactivities
    Acquisitionofproperty,plant,andequipment NCA
    +Proceedsfromsaleofequipment NCA
    Acquisitionofinvestment
    +Proceedsfromsaleofinvestment
    +Interestreceived
    +Dividendreceived
    Netcashinflowfrom(outflowto)investingactivities

    Cashflowsfromfinancingactivities
    +Proceedsfromissueofsharecapital
    +Proceedsfromlongtermborrowings
    Redemptionoflongtermborrowings
    Dividendspaid
    Netcashinflowfrom(outflowto)financingactivities
    Netincreasedecrease incashandcashequivalents
    Cashandcashequivalentsatbeginningofperiod
    Cashandcashequivalentsatendofperiod

    SOPL
    Profit from operations
    (-) Interest payable (loans interest)
    Profit before tax
    (-) Tax
    Profit after tax
    (-) Dividend paid
    Retained earning
    Retained earning b/d
    Retained earning c/d

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