Cash flow statement - Format

S. No. Particulars ₤ ₤
1. Cash Flow from Operating Activities
Operating Profit xxx
Add: Depreciation xxx
Add: Loss on Disposal xxx
Less: Gain on Disposal (xxx)
Add: Reduction in Current Assets xxx
Less: Increase in Current Assets (xxx)
Add: Increase in Current Liabilities xxx
Less: Reduction in Current Liabilities (xxx) (xxx)
xxx
Less: Interest Paid xxx
Less: Preference Dividend Paid xxx
Less: Tax Paid xxx (xxx)
xxx
2. Cash Flow from Investing Activities
Purchase of Fixed Assets (xxx)
Proceeds from Disposal of Fixed xxx
Assets Interest Received xxx (xxx)
xxx
3. Cash Flow from Financing
Activities Ordinary/Preference Shares xxx
Issued Premium Received on Shares xxx
Issued Debentures Issued xxx
Ordinary/Preference Shares (xxx)
Redeemed Premium Paid on Shares (xxx)
Redeemed Debentures Redeemed (xxx)
Ordinary Dividend Paid (xxx) xxx
Net Cash Flow xxx

STATEMENT TO RECONCILE CASH FLOW

Particulars ₤ ₤
Opening Cash / Bank / Cash Equivalents xxx
Add / (Less): Net Cash Flow xxx
Closing Cash / Bank / Cash Equivalents xxx
 STATEMENT TO CALCULATE OPERATING PROFIT

Particulars ₤ ₤ ₤
Operating Profit (Profit before Interest & Tax) xxx
Debenture Interest (xxx)
Net Profit before Tax xxx
Taxation xxx
Net Profit (Profit after Interest & Tax) xxx

LESS APPROPRIATIONS
Preference Dividend: Interim (Paid) xxx
Final (Proposed) [N-1] xxx (xxx)

Earning (Profit available for Ordinary xxx

Shares) xxx
xxx
Ordinary Dividend: Interim (Paid) xxx (xxx)
Final (Proposed) [N-1]
xxx
Transfer to General Reserve
xxx
Retained Profit for the Year
xxx
Opening Retained Profit
Closing Retained Profit

Note-1: According to new updates, proposed dividend is now not recorded in Income
Statement.