Pioma Plastics Company

Cash Flow Statement

For the year ended July 31
Amount in Rs. Amount in Rs.
Cash flow from operating activities
Cash received from the customers (a) 64600
Cash paid to the suppliers/expenses (b) & (c ) (85100)
Income tax paid (d) (4000)
Net cash provided by operating activities (24500)
Cash flow from investing activities
Purchase of PPE (5300)
Sale of PPE 1900
Sale of land 13300
Dividend receieved 2000
Interest receieved 5400
Net cash provided by investing activities 17300
Cash flow from financing activities
Dividend paid (6500)
Proceeds from issue of debentures 5400
Proceeds from issue of share capital 9000
Interest paid (5700)
Net cash provided by financing activities 2200
Net increase(decrease) in cash and cash equivalents (5000)
Cash and cash equivalents at the beginning of the period 13300
Cash and cash equivalents at the end of the period 8300
a) Cash receieved from customers
Trade receivable at the beginning of the year 10700
Sales 75800
Total receivable during the year 86500
Trade receivable at the end of the year 19900
Bad debts 2000
Cash receieved from customers 64600

b) Cash paid to the suppliers Calculation of Purchases

Opening trade payables 21000 Opening stock
Purchases 57100 Purchases
Total payables 78100 Cost of goods available for sale
Closing trade payables 3000 Closing stock
Amount paid to the suppliers 75100 COGS

c) Other operating cash payments

S&A expense 12300
Less: bad debt expense 2000
10300
Less: opening prepaid expense 1100
9200
Add: closing prepaid expenses 800
10000 85100

d) Income tax paid

Opening current tax liabilities 4100
Tax expense (July 31) 2200
Total tax payable 6300
Less: closing current tax liabilities 2300
Income tax paid 4000
 e) Calculation of PPE
Opening PPE (gross) 60500
Purcahse machinery (2) 5300
Sold PPE (3) -6800
Purcahse machinery (4) 7800
Sold land(6) -7000
Closing PPE (gross) 59800

f) Calculation of Investments
9300 Opening Investments (gross) 4300
57100 Sale of investments (6) -1500
66400 Closing Investments (gross) 2800
16500
49900
 Pioma Plastics Company
Cash Flow Statement
For the year ended July 31
Amount in Rs. Amount in Rs.
Cash flow from operating activities
Profit before income tax 14000
Add non-cash/operating expense (deduct non-cash/operating income)
Depreciation 3800
Bad debt expense 2000
Gain on sale of assets (6300)
Dividend income (2000)
Interest income (5400)
Interest expense 5700
Loss on sale of investment 3800
Operating profit before changes in working capital
Increase in inventories (7200)
Increase in trade receivables (11200)
Decrease in pre-paid expenses 300
Decrease in trade payables (18000)
Cash generated from operating activities (20500)
Income tax paid (4000)
Net cash generated from operating activities (24500)
Cash flow from investing activities
Purchase of PPE (5300)
Sale of PPE 1900
Sale of land 13300
Dividend receieved 2000
Interest receieved 5400
Net cash provided by investing activities 17300
Cash flow from financing activities
Dividend paid (6500)
Proceeds from issue of debentures 5400
Proceeds from issue of share capital 9000
Interest paid (5700)
Net cash provided by financing activities 2200
Net increase(decrease) in cash and cash equivalents (5000)
Cash and cash equivalents at the beginning of the period 13300
Cash and cash equivalents at the end of the period 8300