Sheet1

Cash flow from investing activity

Capital Expenditure as per note
Proceeds from sale
Net cash flow from inventing activity

945000
215500
-729500

Cash flow from financing activity

Proceeds from long term debt
Proceeds from short term debt
Purchase of treasury stock
Dividend paid

510000
200000
-26000
-10000

Net cash flow from financing activity

674000

Indirect method operating Cash

Cash flow from operating inc
Net income
Depreciation & amortization
Gain on sale
Differed tax
Current asset
Account receivable
Inventories
Prepaid Interest
Tax
Net cash flow from operating activity

CASH FLOW STATEMENT

Net cash flow from operating activity
Net cash flow from financing activity
Net cash flow from investing activity
Net Cash flow
Opening Balance of cash
Closing balance of cash

Direct method operating Cash

Cash flow from operating inc
Collection from customer
Payment
Material
Labor
Finished Good
Rent

118995
86625
-24250
26730
-70030
-120130
-65000
-950
-48010

Utility
Adv
R&D
Insurance
S&A
Interest
IT
Cash flow from operating inc

-48010
674000
-729500
-103510
113000
9490

Page 1

Sheet1

Receivable acco
1816220

Opening Balance
Sale

473150
660000
99600
25000

69500
1886250

1955750

82000
70000
63250
97500
195750
58750
39150
-47930

As per PL a/c
Differed as per BS
IT Paid
Tax payble this yr
Total Tax Paid

Page 2

Income tax
64930
26730
38200
950
39150

Sheet1

Notes
land
property
Invntory

Depp

-250000
'- implise cash out
1120000 property sold
20450
104680
125130
-5000
120130

Receivable account

Material

Collection Amount

1816220

Balance

139530
1816220

Opening Balan
RM Purchased

Page 3

55000 Expenses
473150 Closing

Sheet1

Material
452700
75450

Page 4

Working note

1991
Land
Property

1992 Balance
2500000
1120000
-425000
3195000

Financing activity

Page 5

Working note

Notes
land
property

Page 6

-250000
'- implise cash out
1120000 property sold

Working note

implise cash out

Page 7