Example ABC Ltd. Cash Flow Statement (millions of Rs.

) Period ending Net income Operating activities, cash flows provided by or used in: Depreciation and amortization Adjustments to net income Decrease (increase) in accounts receivable Increase (decrease) in liabilities (A/P, taxes payable) Decrease (increase) in inventories Increase (decrease) in other operating activities Net cash flow from operating activities Investing activities, cash flows provided by or used in: Capital expenditures Investments Other cash flows from investing activities Net cash flows from investing activities Financing activities, cash flows provided by or used in: Dividends paid Sale (repurchase) of stock Increase (decrease) in debt Other cash flows from financing activities Net cash flows from financing activities Effect of exchange rate changes Net increase (decrease) in cash and cash equivalents (9,826) (5,327) 101,122 120,461 206,430 (9,188) (12,090) 26,651 27,910 33,283 (8,375) 133 21,204 70,349 83,311 (4,035) (201,777) 1,606 (3,724) (71,710) 17,009 (3,011) (75,649) (571) 2,790 4,617 12,503 131,622 -(173,057) 2,592 621 17,236 19,822 -(33,061) 2,747 2,910 -37,856 -(62,963) 03/31/2010 03/31/2009 03/31/2008 21,538 24,589 17,046

13

31,799

(2,404)

(204,206)

(58,425)

(79,231)

645

(1,840)

731

2,882

4,817

2,407