CashFlows From operating Activities

Profit Before Taxation

Adjustments For Non Cash and Other Items
Depreciation
Amortization of Intangible Assets
Provision for Gratuity and Compensated Absences
Finance Cost
Gain on Disposal of Property ,Plant and Equipment
Gain on Remeasurement of Investment Property
Workers Profits Participation Fund
Workers Welfare fund
Dividend Income
Gainon Redemption of Short Term Investment
Unrealized Loss on Investments
Liablities Written back

Cash generated From Operations

Cashflows before working capital changes

increase/decrease in current assets
stores, spare parts and loose tools
Stock in Trade
Trade Debts
Loans and Advances
Trade Deposits and Short Term Prepayments
Sales Tax Receivable
Other Receivables

Increase/(Decrease) in Current Liabilities

Trade and Other Payables
Retention Money Payable
Sales Tax Payable

Income Tax Paid

 Workers Profit Participation Fund Paid
Workers Welfare Fund Paid
Gratuity and Compensated Absences Paid
Increase in Long Term deposits- net

A Net Cash Generated From Operating Activities

Cash Flows From Investing Activites

Capital Expenditure Incurred
Proceeds From Disposal of Property, Plant and Equipment
Redemption of / (Increase in) Short Term Investments

B Net cash used in investing activities

Cash Flows From Financing Activities

Long Term Musharka Finance Obtained
Increase in Short Term Borrowings- Net
Finance Cost Paid
Dividend Paid

C Net Cash Genrated From the Financing Activities

A+B+C Net decrease/increase in Cash

opening cash
Closing Cash
2019 2020
Equipment