W

Page No.
YOUVA
Date:

A3-3 osh Flow Stoterrent

Cash low Statemet to the yeoy endend Morch,20x1

Portialors Art ( Arte)
Net flos hrom
cosh Aronn operohirg aciuities
CoSh Sales :

Colecorn rom tradeeeiNables

Cclction ot Trode commission
l9 Cosh prchases
Poymetto trode poyables
) Poment o oice selling ers Sco)
Nett Cash'Poo from i3000

Poymnert of Tocome Tax

Net cash ouw lostin operaingactsities
9 Net csh Plous Arom Tnuatir actiuities
sole ot Thyestent
Receised
Xteher of Tnteyat Diyiderd looo
Porchose of Tauestnent
Net eosh Aos generced Hom inuesting
acHiities

ash Flo actiuitis

LOan om Bonk
Kepayenet of Loon.
JnteYest Gn Lo an ocoo)
Net osh Plo (SOO
Net Inexeape in Cash t oi_hegohclen
duing the yor
 T

Page No.

Date
YOUVA

Ca_h & Cash

ash guidolents tthebagning too00
yeor
Cash Br sh uiNolerts the end o
the yeY

2. MAT LT
Cash Flow StoBemart frr theyeov endd silelaox.
portieot oy Ant
A Net cásh Mou
Cosh sales .CS*2
rm opo aciities 12So0o

payent otugs u92s00)

Payroert ot oirel Selling perse Soo0)
Payoment f Trode payables
Net cesh Pla Aom opertios, actiuities bete Tay 244O0
Poyment htn e Tax.
Net cash Aos geneoted am opesainq ctiuitis

B) Net osh Aow Prsm Lavtment activite.

sle o+ Ioestments (Aoooce-t200) 420000
Rrchase of Plont fMachiney
Net
escec)
Cosh Alo generoted em insestirng octvitias
 yeor ofhe end the equivalert
ot shceCoshk
ottheye bening heonalert
ot Cash aask
yecy the
eguialertS cacsh ondincash
aciuitis
noring
(ostin Plows Cash Net
(sooc)
Gocceo) iteyest Bonk
Loon BonK
Repoym
kooco) of ent
Poymert
Diidend of
actiuiFinencing Aon Moslow
 A

Page Ho
Date

Gamana L0.
YOUVA
Cas h fow sttement

Porticol oos.
-fov the yer
end slal2ex
Amt
A Met aosh ow tom operating octhuities
Ca_h Sales Cssxco)
Collecioo fom Debtas N
Cosh purchases gs xao)
ymet to redtos
Payment of Acdoninistcthisn&Seling xponse(ig)
Poymet o solaes (22)
Net cash Aow tom epevctnq achitis beftse Tox 84 .
(e)
Net cosh Ploo geneated fom opeotinq acitits 29
B) Net Cosh plowfom Taestinq achuites
Soles oA ToNestroent C2+2-)
Rvrchose oA plant (2 -i)
Net casth Ao qeneyoed Pom Thieghg
actities

Not ashowtom Hancing actuites .

Redemphoo of Debeotyos
Paymort of Dobentne inteyest
Payment of Diuideods
N et Cash flo lost Aom lhenainghiuis.
Net incYeaSe in ashkosheguvolerrtolng
the
Cashcosh guis oterd ot the begniy otyer
Cas h Cash eguivalent ot the erd ofthe
yeor
 Page No
YOUVA
Oate

Collectioo Ahom debtoY

0P Debtoys
Add: CYedit oles.
s Cosirk Debtars
ollectioo Boro Debtas

w eetectis Payent to cxeditos

o-P CYeditors 21
Add Cyedit pUYheses (sxso)
Less closg cYdito s.
Poymeo+ ereditos 42

mts sobhonorctie te
etrc) Cash
Cash Fouw stoternert Aor the yeoy ehde slel n.
Pati (es Arrr
Ner cosn Aows fom ivesting actiities
Unsewyed leons to
Tatesest onlosn Receiv
OsSociote
Bom ossoclate
Sococo)
re acgoisitien diuidend veceiu ed S2600
Toterest xeceiec onThvstone:
Sole t Plart
a3200)
Estrsrdiay iterms
Clanm
inone(ompany fox loss ot
Netmachine
SSOOn
cash o lost in inehg I620o
)
 Page Ho.
Date:

Lt.d. YOUVA
Cosh Plous gtatrmert for the yeor eded
5 Potialors Art silsla
Net ash Alocw from opéychirg aci uiies Arnt
Collectioo fomdebtors (W)
Paymet to cred'tors Wa)
Paymert fooloperoiing expenses hN3) oaoo)
Net oush fbw fomepeatinq aCHiitis bebxe tox,
Trome Tax paid
|Net cosh Alow gpneeel Aom perotirg athatis

BNetccsh Alow Bom inve_thng actiuhes

Inteyest IrçomeYecetgd. 6 oo0
Sale f Tuestmert occo t20c) To2000
Sale of
Pychase
ploot
o
(iooo2000)-)o
Plont Asset ·
Prchas e of Thuestrnépt
Net ash Pow gotities.

Net Coash Plow fom Finonch ootiuiies

Poyment ol Iotest
ISS ee Sh¡re (sooXIo)
asoo)
Pyect
Repoymet af Bond Sooc)
Net osh ou genercted Aom tiexih ocivit 3lo00
Net is inrese in cosh ond Cushepuvolets
dunng the ye
Cash cash guidoted ot the dbagnng
Cash ond cash eguivolent ottheendothe
 0ate

Collechon Aom dobtos

Op Debturs: S50 00
slesall Crd)
) closin9 " DebtoY
collechion tomdebtos

Reehcses Poymet to Csreditos

Co GS = OPS tock + Rrchese Clstoch.
S20 002 (44o

oP Cedters U300o
purchaSe
-clstoeh So.o00
Payoment to yelitog
wNB Payrnent o peching experses
opeatiag xpenses
Deprecioion
Opecting expense Crest yecn
4) -ols begning
l) ols at er Gacoo)
ot the

Yoyment f operching experss

Pausosn ATar .TrtormeTox poyeble
To (hsh lgonk. (0o0 Bo tld.

To bal cld 2000 l84 plL Cey Po)

12000
 Date

w-Ns. Panmet od diuideod

Bal on ce o Resoyexuer bsurplus.
pro+ Aer Ater Tay,
1300oo
Expacted closing Bolance .
Bolonc e

Duidend peie g000

Note fuy xeexence - TP the Cash Aow stoteo

indirect method ther the pre setahoo bept
wnde
iSo
actiuities usoaLd chenge and
soald chenge Gnd he
opexatiang
wnder ioesting
he
naocing actiites uóundxeoain tes
paesta
The at cash Aos om operohra aciyihes
would be preseoted
Net poA+ befo Tax
Adjnstrnents
Depreciahioo Oriotaissetion CNon cas b)
Iotexest expensas pad Finance
Totexst &siyidends Recaiued (aNeia)
Sale Sset
oasset Crauessina)
Loss on sale of Non cret Thue sthnest
Operohing poft beti krngatal
 W

Page No
YOUVA
Date

Operott9 Actiuities
9.5.

Cosh o st otemet forthe yeor ended CTrgiretmeha) 3d.al13

Porticl. Arn Ar
Aom operoing Achiuities.
NetpoAt Betore Tog. 2300o.

Adiustrnents
Depreciotio Cwon Cos) 3400o

Toterest oxnse paid.Cinoncig achisiny 2300o

Tolezes icome eceis) Chuehinq octi it)

Coir on sole o iestnert (Inyeshrg Qcti uity)
Loss coOsole ot plont CThuetig octuity
cpercing pohtere solcop Changes
werting pital chargges
TocTease inwentog
Decrease in AcCOrts seceNoble So00

DeCrese in repaid penges

Tocrese in accoot Papble
TocxeSe in Acesed iabilities 300

Net coshAoo fom eperchrgactiui ties befve Tose.

Toome Tox paid
Net ash floeo generoted from opeoting octhuhis| toot

The pxesertohon o invahg ond nsnag athitis isthe

Same direct method
 Page o.
Dale
YOUVA
Note cotinued

Working capital chonges

Tnexe Cunre t asset
Decrease in Crrent asset
Liobiitis:
Crent akihes
Net sh Alow foo poxotig actiwties
CBreTa)
Tax paid
Net ash Aeyaneyatedl lostin apevatig
Gchuities

The
methodsnd
Pel isgereally natgien
net poht hetae tox hos to be
calcaloted porto theo hing Note whichis
presented folloos

Net prot befre Tax

Less; ProisiOn foy Tax
Net Poht AterTax
Add: Opehing hglance af Phli
AnQunt auaiab le f r apsoaotion
jess! Appopnotions
Tronstorto yesere.
less pii derds paid Ar cumcert yeoc
clesin bal ance
 YOUVA
bate

Calaulothon Net Paoft Bere Tox.

Net proft before

LeSS!
Proisios fo Tar. USooo
Net proit otoY Tox. 2S000
bol of PgL
Add' openig
Anat foy approprotian
Less Appropnehon
2500o (l00ooo-1Sce)
DiNidend's paid 20O
3000o
Closing
Poouisioo Poy ay Ac

To Cashl BonK. SO By bal bld 2s00o

too

Note:-Capital as
Cash lBonK Alc -Dy
To Coptal Grorart
The capital Got regeiNed an iflow which's to be
Shoawn wnde inuestinq actiuithes the aexpeY+
CormmiHe es ot he ToAI: AmtizotiarO of
Capital Gront
Capital Grort CDy
To PIL
 Page ho

Date

YOUVA

This has tu be redwced thenet

befre t a onder aperotg aciuhes
grbot is Cassified as indestig actlity. the
Cagh o stoement teY He Yerede
Potiaoles 3lali3
Actiuleis
Net prot bepe Tex
Aynsteots
Losson sale of ixd osse% (t
Depseciatteo Clen
Amortisatiao of Capital gnot
Prohtanle ot nestnet ()
Toteest income On Tadestoens sos)
ToteYeSt expense ()
Opeoting proft betbe ugmcking Copill sus
chonges
s King capital cha
Iocyeese in skin capital
Nef oasb fo
befoye Tax
torcnopog acthvifis Ú3s.8:

Tex poid
Aet cashAas lest inepescting octiuita
 YOUVA
Date

Net cash Ploer ing actiuities

Teting
Aixed Assets
Saleo f innesthns
(2446s H) 2436s.
Trteyest inomne On lavesnent
Parchose asseb-
trnent
INes tonet injoit Ventye:
(39so)
Toestrmeot io Copital coTp
Receipt of qYot Peom
logt
capital
Romcapital proets 2

Net cas ow e¿ne rom TvstinmacHuties.

ANetcash Aloco Aon Pirortin
irortin qq otiuities
Diiderds paid
Trtesest paid
Proceds form calls inres 2

Proceed s fom lemg temm 2s48

Peceeds tom stueyt tom
Net esh less qerevtt
bortoaigs
om Fneni otiuie
203
2152

Ircyeas e in Cash ash equivaeet dung

yeey
Cash& cashegoiualed athe begningotheje So3
Coshb shezualert ot thepend of the 69%3
yecr
 when he pALAC S not giuen Ond cash
red only b tow,Stet
pyepred pre
ternfnt,is
to be
Trdirect mothod Date follo YouVA
WNt NPgT
Net pmit Befsre ToN
Pouision or To. Sooo
Net pioht aftey Tau: 800o

Ltel:
stortnert Aoe -the yorended sle) 20x\ e
Partil ans
sh lou tomm eptoting ociuities Ant.
Net
Net Paft heve tox, iwa) 1to0O0
Adjastm eat
Depreci aten Odon cas 12300
Proft'o sale of plert & Machiney
cpenctieg oit befoe colc Chorya
tworkig Cap Chonges
Decrea in trade pyobe
Iease
Decyase inTyede receid ob ley. 200oO

Net cosh Mos Arom eperchirgoctiutes bete

Gooeo)
Neet cosh Moco gerenoted am operatag9 Heeoc
actuities
 Net cosh Plou om Thesting aciNii es
Sale of glort &rMochi roy 3Sooo
ArchaSe of Plart

Rrchase o+ lond &

prchase of Dn Cu Gooooc)
ventestmert
Wet ccshAlow lost om Testnqactuites

Net as h Plaw n finaring ocisitie

Tssue e eguity shaes 200000
Tsswe o+ Debentres 200000
Poynent fDivideot
Net cosh
Coeh plow qeneyoed fomroruiui. 300000
Net Dec reage
eoge in ash b Cosh equuelert
ding the yeor
Cash & cosh eguiuolet ot thebegring
dot the ye 2000o)

Cash fn cash qusolert ot the end otthe

Nobe aby refesence'- The debeotve interest shodbe odded wndy

odostnete inopencti ng ncH uitiey ond it is shoyn asa
Gutflow undey nonciny
the yote of eb ertre.inteyest ís ht qiuenOd
the
cdosfrmert is igherr
 T
S S
Page Ng

Date

NOUVA

Cal o Net o ht belre Toy.

Net proAit betore t a

Lesss P.royis ion
Net pD At oftertav. q000
Addiopenig
balaose pl Goog9
Anart auail able
Lesg apppntea
Ttfo yeseNes
Piuidends paido Ca)
cl.Bal plL

Armt Potialas
To Cash Bonki AlC Sooe0 Bol
To Bql cld.

WN2. Plont
MachineyAe At
Por tieubn Amt patielog
To bal bld . SoO
Cash lBcokA C

CalBank Ak 3usco0)
(arehss) By Bal old
 W

Page io
YOUVA
Date

Ryontd
Cash Plouw stoteert for the yeer ended
Q.9.
Porcols Arnt
Net cash low fom operating aciuties
Ne oAt BeAye Toy
Adiostnerts
Debentre IHeret 1g000
Rrlitor sakot Plent Mehiney
Depreciction Cnonscen. 3s000
Pyatlt oo Salet lord ond boilding (T) eoo)
P o t on Sale of Non-Curent tNetnet o
toperthg pro* betare coltop chorsesi33 O06
wleop
TOCease inTode payobIs
TncreoIe in Lioh fo experss:
IocreSO in iovertes lsoso)
Tacve se in rade receiNie
Tnees e in cther Cur ert Assek

Tax paid
Net cas h generctad i actiuity
opecing
flow
Sale of Plan

Sale ot land ond boilding

le o-t Non Camren NesrHerk tomo
Diidend Reeewe OnTruestnent
Porchase o noncnent Tnvestmerts (2scoo)
Net
actiyitios
 bate

ush ow tOm finoncing atitins.

Isse of quts sheres Jocooo
Ratmptiorn ofprefenexe Shore capitol. ooooo)
Ts sUe of 9 Debenres (O0000-boo)
Poy ment f debrteiteyest
Payment of Diuidend. e (c (Gono)
Poymert ot Totem Diidend faooo0
Nat
Net Cas b floeo lost romvclent
finencigacth
Decrease in ccehioorod doinq the yer
Cash and cashSheguivolent ot begningot yeor
Cash ond cash quinalectot the endol
yeor

Net proPt befe tox

prolit
Net pht befretay.
!
2tSoo
lss Bovision for tax. 13S6 oo
Net poht oler tax
Add o-p ba p|L Socao
Ant ovailoble lor appropnoHon.
Less'- eppropotiors
Trtenmdiderd.
Balonce of p0L.
closing
Preisiorsfoy ax.
To Cosh Bonk.

cld. (3S000
To bal
 Page No

YOUVA
Date

iont machiney AC
Portieloy Art
Poies Ant
bolonee' bld. Soo00 o By oshlBonk Alc
To
To
Hoooo By Dep (3Sco0
92Debent
To Ces
Bon K. soo0&y balonce cld.
To Cosh

W_O belre Depn

Depn 1300o
after Dep +6S0Oo
the depn Con ako be teken as e
bo laneing gore
To Ba bid. 2000os IBenk ISooo
To P Atc: 3oeoo
To Copital Reseme

Sy bal cld
3o00oo
 The p verur o ednppthon of
howeuey + hos not be Consideredpreerene
inthe gheres is
ge in odjustrmeadjusert
4

WNS Non- Cunrent bets

To bal By CoshlBoo
To plL 2000o By Cosh lBonK

To CasHBonK 2Soo0,
CPurchese) y bal eld.

Cash fAoo statenent or the yecr erded 3 sho

Portieoes Aro+
A Net cosh law from opeyoting octyities
Netpot befe tax. aien)
Adiostmerts
Dep reciotion on RAE CNonCesh +000o
Disccur t issue of oberts CNon-ccsh
Totesest on Dsbeotre Poid CE)
Proftoo sale of inNEstmert CI bsoco)
Trterest yeceiue on Thuestment CT)
Icrese iodesig inet
operaing pnkt betre Wlap chanqes
detiCap ohanges
docveein
Deyesejn
inweey
rade re ceIvob les 1300
Tnoease iotrade
payables
TeYeose inoutstond eperses
394900
Tax oaid
from 269800
Alow gereoted
Net cosbh flogereoted pechirq aciuiis
 X The loss 200O00 C%000o-Goo0o houeer
i t hos not bernConsided in the
os it ie not giue n ir justrerts
adjustoort unde
Page No oçerrotng
Oate

Pofrom
e) Net cosh achvi Hes
5ale o Tovestrnet 34$00o
Toterest veceined on investments
Arch ase o plot lacs -G loes)
Net cosh
Aciuities
Alo gereretd Aen Tnuating 34Sooo

Net cosn low Arom ghnoocg ochities

Poymert of Deberthe intest
Isse of shores
ussob).
Aoymet of diidend
Net cash flow lest Aon Qctiuitie
GaLseoa)
Net cash feceshequivelent do i the yeor
the
yooy 240700

Lashf.oasheguiuolant at theerdoftheyer 3+0Soo

B) Net cosn Mow trom Tnusting octivi tis -
Sale PPe
PUrohos e of Ppe (3s6oc)
200o

Qctiuitics.

Aron Firercing ati iies

Tssue shey es
Redeonptioo ot lo pretoto ce Sheyes
RelempHon of 9% Debentrs (126000)
Payment of debeneinteyest (38000)
Paynent ot didendy (P)
Net CeshAocs lost omAroriñg ciies 80 O0

in the yey
Net
Cash f cash yuiuo tert attheend ot they eo
ash qialent othe
begning
Cus h Cas 9ciaaletot the end.
 The diect neihod of cos fiow is to be followed wher s
P&L AlC is sfuen Page No

Date YOUVA

pora
steps far sohig ashflo(Re RoyospeQI togs) diset methad, Ciza)

) Analysis the T y aspects by spet 4

here Hhen prepore ot,hing
note.

Callecton hom debtoYs, paymet to (reditos paymeot

etc

) AtaSis the olonce sheet b

tthere then prepae letin
hete cahicn ladqey ls re to be psepczed toge
Fixed ossets MC, ProVs lon
en oYy Dep Alc NonCureoi
iestrmênt Aleett
prlalence sheet
WAen analgsing
it Coao ld esult
the
into iolows Qndootloas Ohich
shoud be
be shen Cashoco etaaert eDdsr the
apprDpnote achuites

The iooos should be shoo in the cash Pocj statemet

brackets
Oy legS lost or
Colaalate the net cosh Plocw qeneytd
cach ot the ochiies.
Ihe net ctras ash Aoc0 qeneoted ylost shad be totled
ondtheinet deomuse in mh and c h
the yeor shoold be calculotecl

he net Inoase lecroso in rash

Cas h Cosh
shod be ompred olth the openig
on it ahool resolt i4o closing cash and ca
quiualent
 he Trdi reet meth od is to be tio flcwed wnenPLis" rog'er
Pege No
YOUVA
0ate

SUlt into
the compenson does not
hen Check wether outfMoc in4e
& Cah guiuolents
Cas h Clow aYe in brackets

Cash flow as pey ndiret rnethd

Steps

T he is to Nolyd ot cost hen yoloe the

alter the PL balonce A4er
ot Cost
Calalcte J-P.-BT in the followig tesnoo4e.
balance

Lessi Psovsie f tcx.

NPAT
PL
Add cpering balonce c
Arrewat ovaläsle for apptpro ion
'Appropiotton
Less
Tyt to yseue
Didene
bolonce of PeL

Pooyisioo forTax
Pactice les
|To Cash Bconk.CTax poicd balonce

To balonceold
 M

Page Ho

Date

YOUVA

Balonce gheetby gang spe to aspet it

adyustment petainig to Cy opect
Alc since generolly
Pxepoe leadgex omoorts he irflows
Into eeeto colcolaton of missin4
& otfiows hoold be shcen Qnder the appopicte
atiitis

theo check
ostrent pendicg in to frflos
wecthe
ot Haun
theseadjostmerts
shoo it ondo the op prpncte octiities

Chdey opecing acities efects to he

capital hcnges ie iOcYaSe 1DecYease in CAlcL

Calculate the net coshAloo genexaed llost ina

ITauesting lEineocing actiites Totel he
net as h Aloe generd llort and qet the inEOrE
oy decs ease
yeor compore his imyease
this decyase
dniag
cwititb
the

Cash and ashegiNalent and it shoeld Yeolt nto

elaig cosherd cosh eguiua lent3