Cash Flow Statement

For the year ended October 31

Amount in Rs.
Cash flow from operating activities
Cash received from the customers (a) 83000
Cash paid to the suppliers/expenses (b) -89400
Income tax paid (c) -700
Net cash provided by operating activities
Cash flow from investing activities
Purchase of P&M -3300
Sale of P&M 300
Purchase of investments
Sale of investments 5400
Interest receieved 100
Dividend receieved 900
Net cash provided by investing activities
Cash flow from financing activities
Issued loans 9000
Proceeds from issue of share capital 2000
Issued Debentures 5200
Redemption of debentures -400
Interest paid -4300
Net cash provided by financing activities
Net increase(decrease) in cash and cash equivalents
Cash and cash equivalents at the beginning of the period
Cash and cash equivalents at the end of the period
31
Amount in Rs.

-7100

3400

11500
7800
6900
14700
7800
a) Cash receieved from customers
Trade receivable at the beginning of the year 6500
Sales 85800
Total receivable during the year 92300
Trade receivable at the end of the year 9300
Cash receieved from customers 83000

a) Cash paid to the suppliers

Trade payable at the beginning of the year 8600
COGS 86100
S&A expense 11200
Closing inventory 7600
Closing prepaid expense 500
Less:
Depreciation -4500
opening inventory -7100
opening prepaid expense -1200
Closing trade payable -11800
89400
 Amount in Rs. Amount in Rs.
Cash flow from operating activities
Profit before income tax -15600
Add non-cash/operating expense (deduct non-cash/operating income)
Depreciation 4500
loss on sale of assets 1100
Dividend income -900
Interest income -100
Interest expense 4300
gain on sale of investment -300
Operating profit before changes in working capital -7000
Increase in inventories -500
Increase in trade receivables -2800
Increase in pre-paid expenses -700
Increase in trade payables 3200
Cash generated from operating activities -7800
Income tax paid 700
Net cash generated from operating activities -7100
Cash flow from investing activities
Purchase of P&M -3300
Sale of P&M 300
Sale of investments 5400
Interest receieved 100
Dividend receieved 900
Net cash provided by investing activities 3400
Cash flow from financing activities
Issued loans 9000
Proceeds from issue of share capital 2000
Issued Debentures 5200
Redemption of debentures -400
Interest paid -4300
Net cash provided by financing activities 11500
Net increase(decrease) in cash and cash equivalents 7800
Cash and cash equivalents at the beginning of the period 6900
Cash and cash equivalents at the end of the period 14700