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Statement of Cash Flows Templates

This statement of cash flows shows the company had positive net cash from operating activities as cash generated from operations exceeded interest and tax payments. Cash was used in investing activities to purchase property, equipment and investments, as well as financing activities where repayments exceeded new borrowings and share issuances. Overall, there was a net increase in cash and cash equivalents for the period.

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Kana jilla
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35 views1 page

Statement of Cash Flows Templates

This statement of cash flows shows the company had positive net cash from operating activities as cash generated from operations exceeded interest and tax payments. Cash was used in investing activities to purchase property, equipment and investments, as well as financing activities where repayments exceeded new borrowings and share issuances. Overall, there was a net increase in cash and cash equivalents for the period.

Uploaded by

Kana jilla
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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Statement of cash flows for the year ended xxx

RM RM
Cash flows from operating activities
Net profit before taxation XXX
Adjustments for :
Depreciation XX
Foreign exchange loss XX
Investment income (XX)
Interest expenses XXX
Interest income (XX)
Gain on disposal of property, plant and equipment (XXX)
Loss on disposal of investment XXX
Bad debts written off XXX
Amortisation of intangibles XXX
Operating profit before working capital changes XXX
Decrease in receivables XXX
Increase in inventories (XXX)
Increase in trade payables (creditor) XXX
Cash generated from operations XXX
Interest paid (XXX)
Income tax paid (XXX)
Net cash flow from operating activities XXX

Cash flows from investing activities


Purchase of property, plant and equipment (XXX)
Proceeds from the disposal of property, plant and XX
equipment
Purchase of investment (XXX)
Proceeds from disposal of investments XX
Dividends received XX
Net cash used in investing activities (XXX)

Cash flows from financing activities


Proceeds from the issuance of shares XXX
Proceeds from long term borrowing XXX
Redemption or repayment of long term liabilities (XX)
Payment of finance lease obligations (XX)
Repayment of long term borrowings (XXX)
Dividends paid (XXX)
Net cash used in financing activities (XXX)

Net increase in cash and cash equivalents XXX


Cash and cash equivalents at the beginning of the XXX
period
Cash and cash equivalents at the end of period XXX

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