Format of Cash Flow Statement Approved by SEBI is given below

Cash Flow Statement (for the year ended….) XYZ Ltd. Rs. A. Cash Flow from operating Activities Net Profit/Loss before tax and extraordinary items Adjustments for: • Depreciation • Gain/Loss on sale of fixed assets • Foreign Exchange • Miscellaneous expenditure written off • Investment Income • Interest • Dividend Operating Profit before Working Capital changes Adjustments for: • Trade and other receivables • Inventories

Cash Flow from Investing activities • Purchase of fixed assets • Sale of fixed assets • Purchase of Investments • Sale of Investments • Interest received • Dividends received Net cash from investing activities C. Cash Flow from Financing activities • Proceeds from issue of share capital • Proceeds from long-term .• Trade payables Cash generated from operations • Interest paid • Direct taxes paid • Cash flow before items • Extraordinary items Net cash from operating activities B.

bal.) .borrowings • Dividends paid Net cash from financing activities Net increase/decrease in cash and cash equivalents Cash & cash equivalents as at…. (cl.) Cash & Cash equivalents as at….bal. (op..

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