FA ASSIGNEMNT

STATEMENT OF CASH FLOW ANALYSIS

Group 2: Printing and Stationery

Graisy Biswal | MBA (BA) | Batch’22 | 20020845009

CASH FLOW OVERVIEW OF CAMLIN KOKUYO FROM 2015-2020

Cash flow from Operations:-

Cash flow from operations has
remained nearly consistent or has had
minor differences from 2015-2019, but
has a spike in FY 2020. This is accounted
to the decrease in trade receivables,
decrease in current assets, inventories
and loans.

Cash flow from Investment Activities:-

Investment activities in Kokuyo Camlin
Ltd. has been consistent and has
remained on the negative side. This
explains that there has been more
outflow signaling continued investment
by the organization.

Cash flow from Financing Activities:-

Cash from finance activities is seen to
have a steep decline in 2019-2020,
while a steep increase in the
penultimate year. The reduction in the
current year is majorly accounted to
repayment of short term borrowings.

Opening and Closing Balance:-

Opening and closing balance has been
consistent since the past 3 years,
accounted by continuous investment.
COMPARISON WITH THE OTHER ORGANIZATIONS IN THE SECTOR
Cash from operating activities:-
Cash from operations has
remained consistent for Archies,
Inland printers and Infomedia
press, while there has been a
spike for Kokuyo Camlin. This
reflects the high profits (15.2 Cr)
made in the penultimate year (FY
2019) by Kokuyo Camlin Ltd.

Cash from investing activities:-

There is no information about
investment transactions by
Inland printers. While among the
rest, it can be clearly observed
that Kokuyo Camlin has been
active in investing in various
forms through the years 2015-
2020, unlike Archies and
Infomedia press who have had
nearly negligible investment
balance change.

Cash from financing activities:-

Similar to investment transaction
balance, Kokuyo Camlin has
remained active in terms of finance
activities as well in comparison to
the other companies in the
industry. It has had a majorly
negative cash flow (outflow) in the
last financial year (2019-2020).

Interpretation:-
Based on the statement of cash
flow it can be understood that
Kokuyo Camlin is a major
competitor in the industry of
printing and Stationery. Also, it
has an active financial status
being the leader among the 4
organizations compared.

Reference: https://www.kokuyocamlin.com/annual-reports.html, https://www.moneycontrol.com/