Cash flows from operating activities

Profit/(Loss) Before Tax and Dividend XX / (XX)

Adjustments for Non-Cash Items (income & expense):
less here or above Finance/Interest expense/cost X
received or not Other income (dividend, interest, profit on investment, etc) (X)
Depreciation / Amortisation / Impairment X
B. Debts written off (if gross A/R used below)
Gov. Grant Amortization/Release (X)
Even by fire (Gain)/loss on disposal of PPE/ Intangible / LT Investment (X) / X
(Gain) / Loss on F.V. Revaluation (IPs/HFT) (X) / X
Increase/(decrease) in Provisions (warranty, B.D, etc) X / (X) (X) / X

Cash Generated from Oas / Operating CFs before WCC XX

Adjustments for Working Capital Changes
Net A/R (Increase)/decrease in Cur. Assets (X) / X
(If gross method, then subtract BD w/o from closing balance)
Increase/(decrease) in Cur. Liabilites X / (X)

Working Capital Changes (-Inc/+Dec) (X) / X

Cash generated from operations XX
Less: Interest paid (on ST, LT, Bank OD, etc.,) (X)
Income taxes paid (X) (X)

Net CFs from Operating Activities XX / (XX)

Cash flows from investing activities

S.T? no HFT (Buy)/Sale of PPE / Intangible / Investment (st/lt) (X) / X
Not C&CE or HFT (Invest)/Divest Equity/Debt Instruments of other entities (X) / X
Cash from / (repayment of) Gov. Grants X / (X)
Cash from Investments (IP rent, Int. on loans, dividends received) X

Net cash generated from (used in) investing activities XX / (XX)

Cash flows from financing activities

Cash from Issue of equity shares X
S.T? Cash from issue of borrowings (ST/LT), bonds, loans, debenture X
S.T? Repayment of borrowings (st/lt) (X)
(may show the principal repayment here and interest in finncing activity)
Lease Rentals paid (X)
Dividends paid (fin/ope act) (X)
Pref. Div Paid (X)

Net cash generated from (used in) financing activities XX / (XX)

Net increase / (decrease) in cash and cash equivalents XX / (XX)

Add: Cash & cash equivalents at the beginning of the year (cash+bank+ST deposits-OD) X / (X)
Cash & cash equivalents at the end of the year (cash+bank+ST deposits-OD) XX / (XX)

Cash & Cash Equivalents

ADD: Bank + Cash + S.T. Investments + HFT?
LESS: S.T. Run. Finance + Bank O.D
1 c)
2 a) c) 135000 7000 25000
3 a) b) 10000 20000
4 c) 20,000 125000 38000 0
5 b) 33,000 135000 135000 45000 45000
6 c) 59,000
7 b) +D 50000 5000 12000 4000 71000
8 b) Dividends
9 a) 23,500 12000 3000 30000
10 b) Fut. Exp. CFs 75000 25000 -5000
11 c) 95,000 59000 -3000
12 b) 24,000 87000 87000 2000
13 a) - OA -500
14 a) & c) Int exp + Loss
15 d) SoCFs only 350000
16 b) 48,000 100000
17 b) 167,600 30000 10000 200000 450000
18 a) 30,000 20000 40000
19 a) -130,000
20 d) 116,000
21 d) Liquidity
22 a) Operating 12 Ope 20
23 a) Rights 120 116 Purc (bf) 108
24 c) Financing 16
25 a) & d) Int + Div d 132 132 Clos -28
26 b) 116 COS 100
27 b) 104 3.6
28 a) 11.6 42 50
29 c) Investing 11.6
30 c)
31 c)
32 b)
33 a)
34 a) & c) Div + Cred c)
35 d) B.D
36 a) & c) c)
37 b) Operating
38 d) a
39 d) Depreciation
 Dep 20000
Gain -3000

38000 33000

116000

-92000

-12000
Sale 70000 -65000
Pur -200000 145000
-130000 -160000

24000

5
104 108
9
113 113
 EXAMPLE 6
Cash flows from operating activities Ac. Int. Exp
PBT 190,000 35000 30000
50000
Adjustments for Non-Cash Items:
Interest expense 50,000 45000
Depreciation 25,000 80000 80000
Total 75,000
Tax Payables
Operating CFs before WCC 265,000 49000 52000
40000
Adjustments for Working Capital Changes
(Increase)/decrease in Cur. Assets 8,000 43000
Increase/(decrease) in Cur. Liabilites 20,000 92000 92000
Working Capital Changes 28,000

Cash generated from operations 293,000

Less: Tax paid (49,000)
Interest paid (35,000) (84,000)

Net CFs from Operating Activities 209,000

Net increase / (decrease) in cash and cash equivalents 209,000

 EXAMPLE 7
Cash flows from operating activities
PBT 102,000

Adjustments for Non-Cash Items:

Depreciation/amortisation 46,000
Loss on disposal 9,000
Interest expense 24,000

Total 79,000

Operating CFs before WCC 181,000

Adjustments for Working Capital Changes

(Increase)/decrease in Cur. Assets (inventory, AR, Prepay) (12,000)
Increase/(decrease) in Cur. Liabilites (7,300)
Working Capital Changes (19,300)

Cash generated from operations 161,700

Less: Tax paid (42,000)

Interest paid (25,200)
Total (67,200)

Net CFs from Operating Activities 94,500

Cash flows from investing activities

Sale of PPE 22,000

Net cash generated from (used in) investing activities 22,000

Net increase / (decrease) in cash and cash equivalents 116,500

 EXAMPLE 8
Ac. Int. Exp GROSS
25200 11200 A/R
24000 480 8
28 0
10000
35200 35200 0 500
508 508

Tax Payables Pro for BD

42000 45000 0 12
38000 3

41000 15 0
83000 83000 15 15

BD (w/o) 8
Prov 3

Inc in CA -28

Net
A/R
468 8
28 3

0 485
496 496

Inc in CA -17
EX-13 N.C.Assets Acc. Depreciation
1,400,000 260,000 Disp Disp 240,000 350,000
Rev 200,000 265,000 FTY
Add 560,000
1,900,000 375,000
2,160,000 2,160,000 615,000 615,000

NBV 20,000
Prof 25,000
SP 45,000

EX-14 N.C.Assets Acc. Depreciation

1,400,000 260,000 Disp Disp 240,000 350,000
Rev 200,000 265,000 FTY
Trans from CWIP 180,000
Add (bf) 380,000 1,900,000 375,000
2,160,000 2,160,000 615,000 615,000

NET ACCOUNT
NBV 20,000 1,050,000 20,000
Prof 25,000 200,000 265,000
SP 45,000 180,000
Add (bf) 380,000 1,525,000
1,810,000 1,810,000

EX-15 OSC Retained Earnings

675,000 390,000
Cash div-> 200,000 400,000 paid
20,000 <-Bonus-> 20,000
1,115,000 420,000 570,000
1,115,000 1,115,000 790,000 790,000

PAT 400,000
Shares issued 420,000
Div (200,000)
Loan repaid (135,000)
Loan obtained 30,000
515,000
 C.W.I.P
600,000 180,000 Transfer to PPE
Add 200,000

620,000
800,000 800,000

N.C.L
680,000
135,000
30,000
575,000
710,000 710,000
CFs from Operating Activities OSC Tax Payable
PAT 303 232 70 76
Depreciation 74 91 87
Loss on dipsosal 4
Int. Exp 23 101 323 93
323 323 163 163

(increase)/decrease in C. Assets (12) R. Reserve Int. Pay

increase/(decrease) in C. Liabilities (5) 170
W.C. Changes (17) 23 23

I. Tax Paid (70)

Int. exp (23) (93) - 170 23 23

CFs from operating activities 294 R. Earnings LTL

389 250 320
CFs from Investing Activities 52 216
Purchase of NCA (98)
Sale from disposal 2 553 70
CFs from operating activities (96) 605 605 320 320

CFs from Financing Activities

Cash from share issue 91
LTL repaid (250)
Dividend paid (52)
CFs from financing activities (211)

Net decrease in cash & cash equivalents -13

Opening cash & cash equivalents 32
Closing cash & cash equivalents 19
 N.C.A
1,497 18
98 100
170
1,647
1,765 1,765

Acc. Dep
12 540
100 74 FTY

502
614 614
CFs from Operating Activities OSC
PBT 1,195,000
Depreciation 401,000
Loss on dipsosal 4,000
Int. Exp 156,000 561,000 1,040,000
1,040,000

(increase)/decrease in C. Assets (677,000) R. Reserve

increase/(decrease) in C. Liabilities (41,000)
W.C. Changes (718,000)

Cash generated from OA 1,038,000

-
I. Tax Paid (470,000)
Int. exp (126,000) (596,000) R. Earnings
230,000
CFs from operating activities 442,000
1,034,000
CFs from Investing Activities 1,264,000
Purchase of NCA (1,200,000)
Sale from disposal 41,000
CFs from operating activities (1,159,000)

CFs from Financing Activities

Cash from share issue 300,000
Dividend paid (230,000)
Loan obtained 65,000
LTL repaid (235,000)
CFs from financing activities (100,000)

Net decrease in cash & cash equivalents (817,000)

Opening cash & cash equivalents 51,000
Closing cash & cash equivalents (766,000)
 OSC Tax Payable N.C.A
740,000 470,000 470,000 2,700,000
200,000 602,000 1,200,000
100,000 69,000
602,000 3,831,000
1,040,000 1,072,000 1,072,000 3,900,000 3,900,000

R. Reserve Int. Pay Acc. Dep

126,000 24,000 24,000 748,000
156,000 401,000

54,000 1,125,000
- 180,000 180,000 1,149,000 1,149,000

R. Earnings T & O Pay

671,000 41,000 128,000
593,000 87,000
128,000 128,000
1,264,000

LTL
235,000 320,000
65,000
150,000
385,000 385,000
PBT 14,400 OSC L.T.Loans
3,000 4,000
Int. Exp 1,000
(Gain) (100)
Depreciation 4,000 4,900 3,000 6,000
3,000 3,000 10,000
(Increase)/Decrease in Cur. Assets (12,250)
Increase/(Decrease) in Cur. Liabilities (3,000) (15,250) Ret. Earnings I.T.Payable
3,800 1,200
Tax Paid (1,200) 12,400
Int. Paid (500) (1,700)
2,350 16,200 1,800
16,200 16,200 3,000
Purchase of NCA (11,000)
Cash from sale of NCAs 350 (10,650) Acr. Int
500
Loan Repaid (4,000) (4,000)

(12,300) 700
Opening Cash 1,300 1,200
Closing (11,000)

EXAMPLE 19

PBT 1,381 OSC I.T.Payable

5,000 255
(Gain) (14) 400
Depreciation 351 337
5,400 312
(Increase)/Decrease in Cur. Assets (1,433) 5,400 5,400 567
Increase/(Decrease) in Cur. Liabilities 4 (1,429)
Ret. Earnings Div Payable
Tax Paid (255) 322 1,180 300
34 1,498 1,071

Purchase of NCA (567) 431 154

Cash from sale of NCAs 298 (269) 2,251 2,251 454

Shares issued 400

Divident (300) 100

(135)
Opening Cash 1,247
Closing 1,112
1,112
 L.T.Loans NCA
10,000 17,000 1,000
11,000

27,000
10,000 28,000 28,000

I.T.Payable Acc. Dep

1,000 750 3,000
2,000 4,000

6,250
3,000 7,000 7,000

Acr. Int
200
1,000

1,200

I.T.Payable NCA
257 3,467 284
310 312 351
255
3,399
567 4,034 4,034

Div Payable
132
322

454
PBT 3570 Int Sh. Cap
0
Dep 7000 2600 3000
Inter 3000
Loss/(gain) 310 400
3000 3000 0 0
Inc in CA 10280
Inc in Cl 10700
Tax Rev

Tax paid
Int paid -2600

0 0 0 0
Add to NC -56260
Sale 6900 LTL Ret Earn
Invested -8000 3000 28000 7100
3570
Shares issued
Loan obtained 25000 10670
Loan repai -3000 28000 28000 10670 10670
Div paid
Div Pay
-28100
Openoi 5400
Closing -22700

-22700 0 0
0
 PPE
59680 7000
56260 7210

101730
115940 115940

ACC. DEP

0 0

INVEST
17000
8000

25000
25000 25000
PBT 4.90 OSC
10.00
Depreciation 9.90 9.90 1.00
11.00
(Increase)/Decrease in Cur. Assets (6.70) 11.00 11.00
Increase/(Decrease) in Cur. Liabilities - (6.70)
Ret. Earnings
Tax Paid (1.60) Div 3.40 33.80
6.50 2.50
32.90
Purchase of NCA (14.00) (14.00) 36.30 36.30

Shares issued 1.00 Rev. Surplus

Dividend (3.40) (2.40) 4.00
4.00
(9.90) 4.00 4.00
Opening Cash 15.40
Closing 4.70

4.70

-
 Tax NCA
1.60 0.20 10.60 9.90
2.40 4.00
1.00 Pur 14.00 18.70
2.60 2.60 28.60 28.60
 OSC
PBT 47,934 47,394
Int. exp 2,000
Income (8,000) (200)
Discount Income (200) 2,000 175,000
(Gain) (3,000) (3,000) 175,000
B. D 7,766 7,766
Depreciation 22,500 21,066 22,500 Ret. Earnings

(Increase)/Decrease in Cur. Assets (32,766) (32,766)

Increase/(Decrease) in Cur. Liabilities 5,000 (27,766) 5,000
54,434
Int. Paid (3,500) 54,434
Tax Paid (27,500) (31,000) 48,694
10,234 Rev. Surplus

Purchase of NCA (60,000)

Cash from sale of NCAs 12,000 (48,000)
10,000
Shares issued 25,000 10,000
Loan redeemed (1,800)
Main Inc 6,000 29,200
Divi -
(8,566)
Opening Cash 48,000
Closing 39,434

39,434

0
 OSC I.T.Payable NCA
150,000 27,500 14,000 120,000 22,500
25,000 15,000 10,000 9,000
60,000
1,500 158,500
175,000 29,000 29,000 190,000 190,000

Ret. Earnings Loan

21,500 2,000 20,000
32,934

18,000
54,434 20,000 20,000

Rev. Surplus Int. Pay

10,000 3,500 2,500 11,200
2,000 (3,000)
(8,000)
1,000 200
10,000 4,500 4,500

Un. Maintenance
8,000 4,000
6,000

2,000
10,000 10,000

Prov.B.D
7,000 3,574
7,766

4,340
11,340 11,340
PG-429 OSC
PBT 117 400
Int. exp 34 80
(Gain) (3)
Depreciation 93 124 480
480 480
(Incr)/Decr in Cur. Assets 46 46
Incr/(Decr) in Cur. Liabilities 40 86 40 Ret. Earnings
Cash Div 40 325
Int. Paid (34) B. Div 80 15 R.S
Tax Paid (34) 337 117 Prof
457 457
293
Rev. Surplus
Purchase of NCA (183) 183 R.S 15 150
Sale of NCAs 17 (166) 135
150 150
Dividend paid (40)
Loan repaid (125) (165)
(38)

Opening Cash 111

Closing 73

73
-
 Loan NCA
125 460 526 72 Dep
R.S 150
CWIP 14
335 Balance 130 748
460 460 820 820

Int Pay Vehicles

96 8 Dis
48 48 Pur-cash 39 21 Dep
Pur-cred 12 118
48 48 147 147
PG-429 OSC
PBT 8,955 47,394
Int. exp 1,100
Prov for BD 126 -
Discount Income - 1,100 12,400
Loss 400 400 12,400
B. D - -
Depreciation 7,350 8,976 7,350 SP
Cash Div
(Increase)/Decrease in Cur. Assets (2,155) (2,155) B.Div
Increase/(Decrease) in Cur. Liabilities 456 (1,699) 456
1,400
Int. Paid (1,036) 1,400
Tax Paid (2,795) (3,831) 54,545
12,401 Ret. Earnings
B. share 1,000
Purchase of NCA (14,150) Div 4,000
Cash from sale of NCAs 3,000 (11,150)
13,450
Shares issued 2,800 18,450
Loan redeemed (900)
Main Inc - Rev. Surplus
Divi (4,000) (2,100)

(849)
Opening Cash 3,204 4,000
Closing 2,355 4,000

2,355

-
 OSC I.T.Payable NCA
10,000 2,795 500 15,800 5,200
1,000 2,945 RS 4,000 7,350 Dep
1,400 14,150
650
12,400 3,445 3,445 21,400
33,950 33,950
SP Loan
- 900 5,000
1,400

4,100 64
1,400 5,000 5,000

Ret. Earnings interest

12,440 1,036 48
6,010 1,100

112
18,450 1,148 1,148

Rev. Surplus Prov fo BD

234 4,680
4,000 126 7,200

360
4,000 360 360
PG-434 OSC
PBT 253
Int. exp 18
Prov for BD (4)
Discount Income - 1,000
Loss 5 1,000
B. D 20
Depreciation 228 267 SP
Cash Div
(Increase)/Decrease in Cur. Assets (147) B.Div
Increase/(Decrease) in Cur. Liabilities 78 (69)
1,400
Int. Paid (5) 1,400
Tax Paid (8) (13)
438 Ret. Earnings
B. share
Purchase of NCA (30) Div
Cash from sale of NCAs - (30)
1,816
Shares issued - 1,816
Loan obtained 200
Main Inc - Rev. Surplus
Divi - 200

608
Opening Cash 243 4,000
Closing 851 4,000

851

-
 OSC I.T.Payable Land Machin
1,000 80 250 1,750 40
8 13 RS Pur 20

85 250 1,750
1,000 93 93 250 250 1,770 1,790

SP Loan Acc. Dep-Land Acc. Dep- Machine

1,400 200 - 5 Dis 15 175
4 2

200 200 1,150

1,400 200 200 200 5 1,169 177

Ret. Earnings interest Building Investment

1,000 70
275 -
5 18
13 1,000 70
275 18 18 1,000 1,000 70 70

Rev. Surplus Prov fo BD Acc. Dep- Building

5 22 -
4,000 2 50 Dep

19 500 -
4,000 24 24 500 50
Dis Asset 50
Loss 5
Cash 30
Asset 25
 PG-437
PBT 7,659
Int. exp 100
Prov for BD 50
B. D -
Other Income (398)
(Gain) on disposal (959)
Depreciation 5,280 4,073
B. share
(Increase)/Decrease in Cur. Assets (11) Div
Increase/(Decrease) in Cur. Liabilities (1,616) (1,627)
Cash denerated from operations 10,105

Int. Paid (100)

Tax Paid (1,070) (1,170)
Net cash iinflows from Oas 8,935
1,758
Purchase of NCA (16,106) Dis
Cash from sale of NCAs 6,039
Inv Made (1,147)
Int. Inc received 382 (10,832)

Shares issued 3,516

Loan obtained 6,000
Divi (3,600) 5,916

4,019
Opening Cash (23)
Closing 3,996

3,996

-
 OSC I.T.Payable Land
10,703 1,070 994 11,845 5,280 Dep
3,516 1,376 RS 2,037 2,481 Disp
16,106 2,599 Disp
14,219 1,300 19,628
14,219 14,219 2,370 2,370 29,988 29,988

Ret. Earnings Loan Investment

6,697 6,000 6,498
3,600 6,283 FTY 1,147
1,272 Disp
10,652 6,000 7,645
14,252 14,252 6,000 6,000 7,645 7,645

Rev. Surplus interest Int. Inco

1,911 80 382
2,037 100 FTY 398
1,272
2,676 100 96
3,948 3,948 100 100 478 478

A/R A/R
4,335 200 3,785 200
- 1,558 150 -
- -
2,577 2,177
4,335 4,335 3,935 2,377
1608 1608
Prov
- 550
150 -
- -
400 -
550 550
1,608
PG-439 OSC
PBT 1,505,948
Int. exp 141,872
(Gain) on disposal (128,960) Draw 1,800,000
Depreciation 932,500 945,412 13,918,060
15,718,060

(Increase)/Decrease in Cur. Assets (1,042,800) Loan

Increase/(Decrease) in Cur. Liabilities (277,200) (1,320,000)
Cash denerated from operations 1,131,360

Int. Paid (99,632) 1,000,000

Tax Paid - (99,632) 1,000,000
Net cash iinflows from Oas 1,031,728
Interest Pay
Purchase of NCA (856,800) 99,632
Cash from sale of NCAs 1,990,560
Insurance 30,000
Loan (132,000) 1,031,760 105,600
205,232
Shares issued 546,832
Drawing (1,800,000) (1,253,168)

810,320
Opening Cash (1,446,720)
Closing (636,400)

(636,400)

-
 OSC NCA 30,000
13,665,280 8,904,800 932,500 Dep
546,832 70,000 Disp
1,505,948 FTY 856,800 Error
8,759,100
15,718,060 9,761,600 9,761,600

Loan
1,000,000 Land
6,600,000 1,821,600

1,000,000 4,778,400
6,600,000 6,600,000
Interest Pay
63,360 Investment
141,872 FTY 448,800
132,000

205,232 580,800
580,800 580,800
 PG-429 OSC
PBT 4,657
Int. exp 1,210
Rent Inc (184)
Imp 24 4,650
Reva (220) 4,650
Loss on disposal 40
Depreciation 750 1,620
SP
Cash Div
(Inc)/Dec in Cur. Assets (416) B.Div
Inc/(Dec) in Cur. Liabilities (1,628) (2,044)
Cash denerated from operations 4,233 1,600
1,600
Int. Paid (1,185)
Tax Paid (940) (2,125) Ret. Earnings
Net cash iinflows from Oas 2,108 655
Div 1,200
Purchase of NCA (2,241) Draw
Cash from sale of NCAs 112 1,652
Investment (460) 3,507
Rent Received 184 (2,405)
Rev. Surplus

Shares issued 1,560

Divi (1,200) Dis
Loan obtained 1,635
Loan (1,984) 11 -

(286)
Opening Cash 480
Closing 194

194

-
 OSC I.T.Payable NCA 30,000 Machin
3,450 940 230 7,240 750 Dep
1,200 1,150 152 Disp
Pur 2,241 24 Imp
440 8,555
4,650 1,380 1,380 9,481 9,481 -

SP Loan Land Acc. Dep- Machine

1,240 1,984 7,223
360 1,635

6,874
1,600 8,858 8,858 - - -

Ret. Earnings Acr. Liab Building Investment

1,120
3,507 FTY FTY RS-P/L 220
460

3,507 - - - - 1,800

Rev. Surplus Adv from customer Acc. Dep- Building Int. Inco
-

- - - - - -

Int Pay
1,185 110
1,210

135
1,320 1,320
 Machin

Acc. Dep- Machine

Investment

1,800
1,800

Int. Inco

-
 PBT 140 OSC
Int. exp 45
Income (6)
NCA Purchased for NCC -
Reva (35) 1,200
(gain) on disposal (8) 1,200
Depreciation 300
-------------------------- - 296
SP
(Inc)/Dec in Cur. Assets (67) Cash Div
Inc/(Dec) in Cur. Liabilities 29 (38) B.Div
Cash denerated from operations 398 -
290
Int. Paid (50) 290
Tax Paid - (50)
Net cash iinflows from Oas 348 Ret. Earnings

Purchase of NCA (389) Div

Cash from sale of NCAs 5 Draw
Investment (180) 260
Inv. Inc. Received 9 260
-------------------------- - (555)
Rev. Surplus
RE 30
Shares issued 300 P/L 35
Divi - Dis
Loan obtained - 215
Loan (60) 240 280

33
Opening Cash 26
Closing 59

59
-
 OSC I.T.Payable NCA Machin
800 1,200 290 Dep
200 80 Disp
200 Pur 240 Imp
Pur 389 1,619
1,200 - - 1,909 1,909 -

SP Loan Land Acc. Dep- Machine

150 60 505
40
100
445
290 505 505 - - -

Ret. Earnings Acr. F. Charges Building Inv. Property

90 50 17 120
30 Inc. Dep 45 FTY New 180
140 FTY
12
260 62 62 - - 300

Rev. Surplus Adv from customer Acc. Dep- Building S.T. Inves
200 28
80 6

280 - - - - 34

Int Pay

- -
 Machin

Acc. Dep- Machine

Inv. Property

10 Dep

290
300

S.T. Inves
9

25
34
 LBI (45) OSC
Int. exp 24
Income -
CWIP fo NCC (14)
Reva - 700
(gain) on disposal (17) 700
Depreciation 78
Loss on fire 71
SP
(Inc)/Dec in Cur. Assets (20) 21 40
Inc/(Dec) in Cur. Liabilities 50 30 Cash Div
Cash denerated from operations 56 B.Div

Int. Paid (15) 40

Tax Paid - (15)
Net cash iinflows from Oas 41 Ret. Earnings
Div 50
INVESTING ACTIVITIES Loss 21
Purchase of NCA (47) Loss 24
Cash from sale of NCAs 52 220
Investment - 315
CWIP (70)
Insurance 31 (34) Rev. Surplus
RE
FINANCING ACTIVITIES P/L
Shares issued 160 Dis
Divi (50)
Loan obtained - -
Loan (36) 74

81
Opening Cash 112
Closing 193

193
-
 OSC I.T.Payable NCA Machin
500 848 Dep
200 75 Disp
Pur 47 Imp
Pur 820
700 - - 895 895 -

SP Loan Acc. Dep Acc. Dep- Machine

36 249 Dis 40 262
78

40 213 300
40 249 249 340 340 -

Ret. Earnings Acr. Expe CWIP Inv. Property

315 15 44 -
Inc. Dep 24 FTY-cash 70 New
FTY FTY-Pay 14
53 84
315 68 68 84 84 -

Rev. Surplus Adv from customer Ins S.T. Inves

31 31

-
- - - 31 31 -

Int Pay

- -
 Machin

Acc. Dep- Machine

Inv. Property

Dep

S.T. Inves

-
Cash flows from operating activities
LBT (45)

Adjustments for Non-Cash Items: 47

Interest expense 4
Depreciation/amortisation 78
(Gain)/loss on disposal of Non-C.A (17)
Total 65
Operating CFs before WCC 20

Adjustments for Working Capital Changes

(Increase)/decrease in Cur. Assets (inventory, AR, Prepay) (47)
Increase/(decrease) in Cur. Liabilites 45
Working Capital Changes (2)

Cash generated from operations 18

Less: Dividends paid (fin/ope act) (50) (50)

Net CFs from Operating Activities (32)

Cash flows from investing activities

(Purchase)/Sale of PPE/Intangibles (107)

Net cash generated from (used in) investing activities (107)

Cash flows from financing activities

Proceeds from Issue of equity shares 160
Repayment of loan-term borrowings (36)

Net cash generated from (used in) financing activities 124

Net increase / (decrease) in cash and cash equivalents (15)

Cash & cash equivalents at the beginning of the year 112
Cash & cash equivalents at the end of the year 97
 F. Assets LT. Loan Int. Pay
848 75 36 209 1
84 40 4
37 43
820 170 5
969 895 249 249 5 5

A. Dep Ac. Exp

40 262 43
5

300 78 48
340 340 48 48 0

Inventories T. Payables
245 130
29 40

274 170
274 274 170 170 0

Advances Retained Earning

60 50 315
18 45

78 220
78 78 315 315
Pg 136 OSC S.P
293 Share issued for cash 500 500 100
Div Paid -240 100
260 750 150 350
750 750 450
294 1,440,000
295 8,500 NCA
296 293 1860000 240000
Rev 100000 280000 Dep
1440000 2880000
3400000 3400000

Asset 2050
LL 2000
IDC 50

Dep 1800
A. Dep 1800
S.P RE
100 1740
350 1980 480
240
450 2220 2220

NCA NCA
14400 2500 410 115
2000 3000 80
4000 23400 18
8500 287 680
28900 28900 795 795

2800 2800
3700 6500

1.388889 6500
216 A) 8,500 14400 2500 9000 12000
217 A) 29,000 2000 3000 29000 41000
218 98,000 4000 23400 15000 53000
219 A) 20400 28900
220 A) & C)
221 D) 26,300
222 D) +, -, -, +
223 10,000
224 A) 75,000
225 B) -/+

Pg 140
386 C) IM
387 GG + T. Pay
388 A) 9,600,000
389 (3,400,000)
390 B)

Pg 141 Retained Earnings Loan

391 A) 145,000 940 45 500
392 C) 45,000 900 85
393 42,000 20 515 60
394 B) Inv. Act 145 900 1045 560 560
395 80,000
 Op 180000 20000 Dep 100000 900000
R.S 25000 60000 Dis 1100000 300000
125000 250000 Clo
330000 330000

Tax Payable Lease Liability

42 165 80 310
paid 20 70
180 57 300 20
222 222 400 400
 PBT 536 536

Int. Exp (Env. Prov) 67 67

Decrease in provision (15) (15)
Int. Exp (loan note + Pref Share) 47 47
Deprecition 366 366
Impairment 36 36
GG Amort (50) (50)
Gain on sale (3) (3)
Purchase of NCA on non-cash (120)

Adjustments for Working Capital Changes

(Increase)/decrease in Cur. Assets (inventory, AR, Prepay) (327) (327)
Increase/(decrease) in Cur. Liabilites 162 162
Working Capital Changes 163 283
699 819

Int. Paid (8) (8)

Inc. Tax Paid (164) (172) (164) (172)
527 647

Purchase of NCA (557) (557)

Purchase of NCA (180) (180)
Sale 14 14
GG. Received 110 110
Purchase of Intangibles (76) (689) (76) (689)
(162) (42)

Dividend paid (220) (220)

Pref Div Paid (35) (35)
Shares issued 120 120
Loan Obtained 80 (55) 80 (55)

Changes (217) (97)

Opening Cash 34 34
Closing (183) (63)

(64) (63)
(119) -
 OSC 9% Loan Notes Intangibles
400 120 Op 410 36
40 80
60 76
500 Clo 200 450
500 500 200 200 486 486

S. Premium Acr. Inter PPE

40 70 - Op 1,830 366 Dep
60 8 12 R.S 170 11 Dis
4 Pur 180
90 Pur 120
130 130 12 12 Pur 557 2,480 Clos
2,857 2,857
R. Earnings 10% Red. P. Shares
220 1,732 350
359

1,871 350 GG Rec

2,091 2,091 350 350

R. Surplus G. Grants
- 50 200

170 260 110

170 - 310 310

Taxation
164 215
177

228
392 392

Provisio
15 24
67

76
91 91
Cash 80
New 120
L. Note 200

New 180
Cash 180

Cash 14
Asset 11
Gain 3
 OSC
PBT 290 300
30
Gain on sale (23) 66
Deprecition 87 363 Clo
Inv. Inc (5) 363 396
Finance Cost 19
S. Premium
Adjustments for Working Capital Changes 92
(Increase)/decrease in Cur. Assets (30) 30
Increase/(decrease) in Cur. Liabilites 180
Working Capital Changes 228 89
518 89 122

Int. Paid (46) R. Earnings

Inc. Tax Paid (94) (140) 70
378 66 186
53
63
Purchase of NCA (236) 252 186
Sale of NCA 98 (138)
R. Surplus
-
50
Shares issued 60
Loan Note repurchased (60) 50
Dividend paid (53) 50 50
Int. Inc. Received 10 (43)

Changes 197
Opening Cash (65)
Closing 132

132
-

Closing
STI 50
Cash 75
Bank 7
132
Loan Notes PPE
60 389 Op 510 87 Dep
R.S 50 75 Dis
Pur 236
329 Pur 634 Clos
389 389 796 796

Acr. Inter Int. Rec

46 33 9 10
19 5

6 4
52 52 14 14

Taxation
94 90
104

100
194 194
Pg-412 OSC
PBT 31 200
10
Loss on sale 10 230 20 Clo
Deprecition 37 230 230
G. G. Amor (55) (8)
23 S. Premium
10 35
Purchase of NCA (116) 45 20
Sale of NCA 21 55 55
Gov. Grant 50 (45)
R. Earnings
Shares issued 40 12 147
Dividend paid (12) 166 31
Lease payment (7) 21 178 -

Changes (1)
Opening Cash
Closing (1)
 Lease PPE
7 33 Op 496 37 Dep
28 ROU 28 31 Dis
54 Pur 116 572 Clos
61 61 640 640

G. Grants
55 95
90 50
145 145

Taxation
94 90
100 104
194 -
PH-150/164 OSC
PBT 7,250

Int. Exp 800

Depreciation 6,550
Increase in Provision 400 7,750 - -

SP
(Inc)/Dec in Cur. Assets (3,600)
Inc/(Dec) in Cur. Liabilities (300) (3,900)

- -
Int. Paid (1,200) (1,200)
Capital
2,650 30,080
10,800
NCA Purchased (15,000) 7,250
Investment made (2,000) 48,130
48,130 48,130
(17,000)
Rev. Surplus
Cash from share 10,800
Loan obtained 1,000 11,800

- -

Net cash changes 4,700

Opening 5,900
10,600

Closing 10,600
-
 I.T.Payable NCA Machin
27,680 6,550 Dep
Disp
Pur 15,000 Imp
Pur 36,130
- - 42,680 42,680 - -

Loan Acc. Dep Acc. Dep- Machine

9,000
1,000

10,000
10,000 10,000 - - - -

Int. Paya CWIP Inv. Property

1,200 800 -
Inc. Dep 800 FTY New
FTY
400
1,600 1,600 - - - -

Prov. D. Debts Long. T. Inve S.T. Inves

400 5,000
400 FTY 2,000

800 7,000
800 800 7,000 7,000 - -
PH-151/164 OSC
PBT 159,650

Int. Exp 7,500

Depreciation 14,850
Increase in Provision 2,000 24,350 - -

SP
(Inc)/Dec in Cur. Assets 38,500
Inc/(Dec) in Cur. Liabilities 27,700 66,200

- -
Int. Paid (4,000) (4,000)
Capital
86,550 77,500 618,940

NCA Purchased (175,000) 159,650

Investment made (30,000) 701,090
778,590 778,590
(205,000)
Rev. Surplus
Cash from share -
Loan obtained 15,000
Drawings (77,500) (62,500)

- -

Net cash changes (21,300)

Opening (4,500)
(25,800)

Closing (25,800)
-
 I.T.Payable NCA Machin
624,520 14,850 Dep
Disp
Pur 175,000 Imp
Pur 784,670
- - 799,520 799,520 - -

Loan Acc. Dep Acc. Dep- Machine

85,000
15,000

100,000
100,000 100,000 - - - -

Int. Paya CWIP Inv. Property

4,000 11,500 -
Inc. Dep 7,500 FTY New
FTY
15,000
19,000 19,000 - - - -

Prov. D. Debts Long. T. Inve S.T. Inves

7,480 120,000
2,000 FTY 30,000

9,480 150,000
9,480 9,480 150,000 150,000 - -
PH-153/168 OSC
PBT 445,075

Int. Exp 2,500

Depreciation 35,425
(Gain) from sale (10,000) -
Increase in Provision 6,000 33,925

SP
(Inc)/Dec in Cur. Assets (21,200)
Inc/(Dec) in Cur. Liabilities 71,400 50,200

-
Int. Paid (1,400) (1,400)
Capital
82,725 261,800

NCA Purchased (404,500)

Investment made (65,000) 2,115,000
Sales of NCA 100,000 2,376,800
(369,500)
Rev. Surplus
Cash from share -
Loan obtained 125,000
Drawings (261,800) (136,800)

Net cash changes 21,500

Opening 2,000
23,500

Closing 23,500
-
 OSC I.T.Payable NCA Machin
1,659,575 35,425 Dep
90,000 Disp
Pur 404,500 Imp
Pur 1,938,650
- - - 2,064,075 2,064,075 - -

SP Loan Acc. Dep Acc. Dep- Machine

250,000
125,000

375,000
- 375,000 375,000 - - - -

Capital Int. Paya CWIP Inv. Property

1,931,725 1,400 6,400 -
Inc. Dep 2,500 FTY New
445,075 FTY
7,500
2,376,800 8,900 8,900 - - - -

Rev. Surplus Prov. D. Debts Long. T. Inve S.T. Inves

12,850 250,000
6,000 FTY 65,000

18,850 315,000
- 18,850 18,850 315,000 315,000 - -
PH-153/171 OSC
PBT 339,620

Int. Exp 3,540

Depreciation 59,840
(Gain) from sale 60,000 -
Increase in Provision 12,000 135,380

SP
(Inc)/Dec in Cur. Assets 60,200
Inc/(Dec) in Cur. Liabilities 122,000 182,200

-
Int. Paid (2,540) (2,540)
Capital
315,040 553,985

NCA Purchased (429,655)

NCA Sales 190,000 1,110,830
Investment made (59,600) 1,664,815
(299,255)
Rev. Surplus
Cash from share 73,580
Loan obtained 100,000
Drawings (553,985) (380,405)

Net cash changes (25,000)

Opening 14,500
(10,500)

Closing (10,500)
-
 OSC I.T.Payable NCA Machin
1,114,665 59,840 Dep
200,000 Disp
Pur 429,655 Imp
Pur 1,284,480
- - - 1,544,320 1,544,320 - -

SP Loan Acc. Dep Acc. Dep- Machine

350,000
100,000

450,000
- 450,000 450,000 - - - -

Capital Int. Paya CWIP Inv. Property

1,251,615 2,540 2,500 -
73,580 Inc. Dep 3,540 FTY New
339,620 FTY
3,500
1,664,815 6,040 6,040 - - - -

Rev. Surplus Prov. D. Debts Long. T. Inve S.T. Inves

16,850 315,400 50,000 Dep
12,000 FTY 59,600

28,850 325,000
- 28,850 28,850 375,000 375,000 - -
PG - 159 / 181 OSC
PBT 56

Int. Exp 18
Depreciation 27 1,075
(Gain) from sale (16) 1,075
Increase in Provision - 29

SP
(Inc)/Dec in Cur. Assets (15) -16
Inc/(Dec) in Cur. Liabilities (34) (49)

Tax paid (38) -

Int. Paid (23) (61)
R. Earnings
(81) Div 21
-
NCA Purchased (212)
NCA Sales 31 439
Investment made - 460
-
(181) Rev. Surplus

Cash from share 50

Loan obtained 180
Dividend (21) 209 21
-

Net cash changes 3

Opening 35
38

Closing 38
-
 OSC I.T.Payable NCA Machin
1,025 38 56 2,470 Dep
50 17 92 Disp
Pur 212 Imp
35 Pur 2,590
1,075 73 73 2,682 2,682 - -

SP Loan Acc. Dep Acc. Dep- Machine

510 Dis 77 500
180 27

690 450
- 690 690 527 527 - -

R. Earnings Int. Paya CWIP Inv. Property

421 17 -
Inc. Dep 18 FTY New
39 FTY 23
12
460 35 35 - - - -

Rev. Surplus Prov. D. Debts Long. T. Inve S.T. Inves

Dep
FTY

- - - - - - -