Cash Flow Statement

Indirect method

Cashflow from operating activities:

Net Income XXX
[Add (Deduct) non cash effects on operating income]
Add: Depreciation Expense XXX
Less: Gain on sale of Non-current Asset (XXX)
Add: Loss on sale of Non-current Asset XXX
Less: Increase in Accounts Receivables (XXX)
Add: Decrease in Accounts Receivables XXX
Add: Decrease in Inventory XXX
Less: Increase in Inventory (XXX)
Add: Increase in Accounts Payable XXX
Less: Decrease in Accounts Payable (XXX)
Add: Increase in Expenses Payable XXX
Less: Decrease in Expenses Payable (XXX)
Add: Increase in Current Liabilities (any) XXX
Less: Decrease in Current Liabilities (any) (XXX)
Add: Decrease in Current Asset (any) XXX
Less: Increase in Current Asset (any) (XXX)

Net cash provided by operating activities XXX

Cashflow from investing activities:

Proceeds from sale of Non-current Asset XXX
Cash Purchase of Non-Current Asset (XXX)

Net cash provided by investing activities XXX

Cashflow from financing activities:

Proceeds from issuing stock XXX
Dividends paid on common stock (XXX)
New long-term loan (Taken) XXX
Repayment of long-term loans (XXX)

Net cash provided by financing activities XXX

Net increase/ decrease in cash XXX
Cash balance at Jan 1 XXX
Net increase/ decrease in cash XXX
Cash balance at Dec 31 XXX