Cashflow

Operating
OPER. Profit for the year
INVEST. Noncash finance costs, finance cost paid P25,000
FINAN Noncash tax expense, income tax paid P190,000
Depreciation of property, plant, and equipmen
Impairment loss
Amortization of intangibles
Gain on sale of equipment
Increase in trade and other receivables
Decrease in inventories
Increase in trade payables, including unrealized foreign exchange loss of P1,000 charged to other expenses
Increase in current and long-term benefit payable

Proceeds from the sale of equipment

Purchase of equipment
Payment of finance lease liability
Repayment of borrowings
Dividends paid
 CASH FLOW FROM OPERATIONS
380,000 Profit for the year
1,000 Noncash tax expense, income tax paid P190,000
79,000 Depreciation of property, plant, and equipmen
270,000 Impairment loss
30,000 Amortization of intangibles
2,000 Gain on sale of equipment
60,000 Increase in trade and other receivables
10,000 Decrease in inventories
9,000 Increase in trade payables, including unrealized foreign exchange loss of P1,000 charged to ot
ged to other expenses 11,000 Increase in current and long-term benefit payable
3,000 Noncash finance costs, finance cost paid P25,000

100,000 CASH FLOW FROM INVESTING

485,000
19,000 Purchase of equipment
100,000 Proceeds from the sale of equipment
150,000
CASH FLOW FROM FINANCING

Payment of finance lease liability

Repayment of borrowings
Dividends paid
 380,000
79,000
270,000
30,000
2,000
-60,000
-10,000
9,000
ge loss of P1,000 charged to other expenses 11,000
3,000
1,000
715,000

485,000
-100,000
385,000

19,000
100,000
150,000
269,000