CASH FLOW ANALYSIS [Accounting Standards 3]

Cash flow statement of Goodwill Ltd for the year ended 31-3-2020 [Indirect Method]
Particulars Rs. Rs. Rs.
1. Cash from operating activities:      
Net profit   xxx  
Add: Intangible assets written off xxx
Add: Transfer to general reserve xxx
Add: Proposed dividend xxx    
Add: Provision for tax xxx    
Add: Interim dividend paid xxx xxx   
Add: Fictitious assets written off [Discount on issue of debentures and preliminary expenses] xxx  
Less: Income tax refund xxx    
Net Profit Before Tax & Extraordinary Items   xxxx  
Add: Adjustments for Non cash, Non operating items and      
Loss on sale of fixed assets & investments:      
Depreciation on fixed assets xxx    
Interest expenses or Interest paid on debentures xxx    
Loss on sale of fixed assets or investments xxx    
Premium on redemption of debentures xxx xxx  
Less: Adjustments for non operating incomes & gains:      
Gain on sale of fixed assets or investments xxx    
Interest or dividend received on long term investments xxx xxx  
Operating Profit Before Working Capital Changes   xxxx  
Add: Adjustments for Increase in Current liabilities &      
Decrease in Current Assets [Except cash & cash equivalents] xxx xxx  
Less: Adjustments for Increase in Current Assets & Decrease      
in Current Liabilities [Except cash & cash equivalents] xxx xxx  
Cash generated from operations   xxxx  
Less: Income tax paid   xxx  
Cash flow before extraordinary items   xxxx  
Add/Less: Extraordinary losses/gains   xxx  
Net Cash From Operating Activities     xxxx
2. Cash flows from investing activities:      
Add: Sale of fixed assets or investments   xxx  
Add: Dividend or Interest received   xxx  
Less: Purchase of fixed assets or investments   xxx  
Net Cash From Investing Activities     xxxx
3. Cash flows from financing activities:      
Add: Issue of shares or debentures   xxx  
Add: Loan received   xxx  
Less: Interest or dividend paid   xxx  
Less: Repayment of loan   xxx  
Less: Redemption of Preference shares or debentures   xxx  
Less: Drawings   xxx  
Net Cash From Financing Activities     xxxx
Net Increase or Decrease in cash & cash equivalents     xxxx
Add: Cash & cash equivalents at the beginning of the period     xxxx
Cash & cash equivalents at the end of the period     xxxx
Cash flow statement of Goodwill Ltd., for the year ended 31-03-2020 [Direct Method]
Particulars Rs. Rs.
1. Cash from operating activities:
Cash receipts from customers xxx
Less: Cash paid to suppliers and employees xxx
Cash generated from operations xxx
Less: Income tax paid xxx
Cash flow before extraordinary items xxx
Less: Extraordinary items xxx
Net cash from operating activities xxxx
2. Cash flows from investing activities:
Add: Sale of fixed assets or investments xxx  
Add: Dividend or Interest received xxx  
Less: Purchase of fixed assets or investments xxx  
Net Cash From Investing Activities   xxxx
3. Cash flows from financing activities:
Add: Issue of shares or debentures xxx  
Add: Loan received xxx  
Less: Interest or dividend paid xxx  
Less: Repayment of loan xxx  
Less: Redemption of Preference shares or debentures xxx  
Less: Drawings xxx  
Net Cash From Financing Activities   xxxx
Net Increase or Decrease in cash & cash equivalents   xxxx
Add: Cash & cash equivalents at the beginning of the period   xxxx
Cash & cash equivalents at the end of the period   xxxx