CAshflow:

Operating activities:

i) Cash profit
ii) Working capital= current assets- current liabilities

Investing activities:

i) Fixed Asset- purchase/ sales

ii) Investment- purchase/ sales

Financing activities:

i) Capital/ Shares- purchase/ sales

ii) Borrowings- purchase/ sales

Income stmt:

Sales revenues- CoGS= Gross Profit

(-) Expenses

=EBITDA(Cash Profit)

(-)Deprectiation, Amortisation

(-)Interest

=EBT (Growth company)

(-) Tax

=Net income, PAT

CoGS= Cost of Goods Sold=

opening stock of raw material+ purchase of raw material- closing stock of raw material (materials
consumed)

+ wages/ labour cost

+ manufacturing/ factory expenses

+opening stock of final goods – closing stock of final goods