Particulars
Cash flrom operations $
profit before tax X
Adjustments for:
Fianace costs X
Investment income (X)
Depreciation X
Profit/Loss on sale of non-current assets (X)/X
Provisions increase/decrease X(X)
Government grant amortization (X)
Increase/decrease in prepayments (X)X
Increase/decrease in accruals X(X)
Operating profit before working capital changes X
Increase/decrease in inventories (X)X
Increase/decrease in trade receivables (X)X
Increase/decrease in trade payables X(X)
Cash flows from operating activities:
Cash generated from operations X
Interest paid (X)
Tax paid (X)
Net cash from operations X(X)
Cash flows from investing activities:
Purchases of property, plant and equipment (X)
Proceeds of sale of property, plant and equipment X
Proceeds from government grants X
Interest received X
Dividends received X
Net cash from investing activities X(X) X(X)
Cash flows from financing activities:
Proceeds from issue of shares X
Proceeds from long-term borrowings X
Payment of lease liabilities (X)
Dividends paid (X)
Net cash used in financing activities X(X)
Net increase/decrease in cash and cash equivalents X(X)
Cash and cash equivalents at beginning of the period X
X
Analysis of cash and cash equivalents: This Year Last Year
$ $
Cash on hand and balances with banks X/(X) X/(X)
Short-term investments X X
Cash and cash equivalents X(X) X(X)
Particulars $ $
Cash flrom operations
profit before tax 290
Adjustments for:
Fianace costs
Investment income -5
Depreciation 19
Profit/Loss on sale of non-current assets 87
Provisions increase/decrease -23
Government grant amortization
Increase/decrease in prepayments
Increase in accruals 30
Operating profit before working capital changes
Decrease in inventories 40
Decrease in trade receivables -70
Increase/decrease in trade payables 150
Cash flows from operating activities:
Cash generated from operations 518
Interest paid -46
Tax paid -94
Net cash from operations 378
Cash flows from investing activities:
Purchases of property, plant and equipment
Proceeds of sale of property, plant and equipment
Proceeds from government grants
Interest received
Dividends received
Net cash from investing activities X(X)
Cash flows from financing activities:
Proceeds from issue of shares
Proceeds from long-term borrowings
Payment of lease liabilities
Dividends paid
Net cash used in financing activities
Net increase/decrease in cash and cash equivalents
Cash and cash equivalents at beginning of the period
Analysis of cash and cash equivalents:
Cash on hand and balances with banks
Short-term investments
Cash and cash equivalents
Working note 1
Opening bal (33 - 33) 0 Increase in liability , add it to accruals
Closing bal (36-6) 30
Working note 2: Income tax paid
opening bal 90
ADD income tax as per SPL 104
Closing bal 100
Income tax Paid 94 Closing bal tells what isnt paid, the remaining lia
Working Note 3: Interest Paid
opening bal 33
ADD interest expenses as per statement of p&l(SPL) 19
(19 finance cost = int exp)
Closing bal 6 given in adjustments
PAID 46 subtract this cashflow
add it to accruals
t isnt paid, the remaining liability
