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Cash Flow Format

The document presents the Cash Flow Statement for X Ltd. for the year ended March 31, 2021, detailing cash flows from operating, investing, and financing activities. It includes calculations for net profit, adjustments for non-cash items, and cash flows related to asset sales and purchases. The statement concludes with the net increase or decrease in cash and cash equivalents for the period.

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srinjay2007
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7 views

Cash Flow Format

The document presents the Cash Flow Statement for X Ltd. for the year ended March 31, 2021, detailing cash flows from operating, investing, and financing activities. It includes calculations for net profit, adjustments for non-cash items, and cash flows related to asset sales and purchases. The statement concludes with the net increase or decrease in cash and cash equivalents for the period.

Uploaded by

srinjay2007
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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In the Books of X Ltd.

Cash Flow Statement For the Year Ended 31.03.2021.


Particulars ₹ ₹ ₹

A. Cash Flow From Operating Activities: .

Closing Balance of Statement of Profit & Loss ***

Less : Opening Balance of Statement of Profit & Loss ***

Net Profit After Tax. ***

Add : Transfer to Reserve ***

Add: Proposed Dividend (Previous Year) ***

Add: Interim Dividend ***

Add: Provision for Taxation (Made) ***

Less : Refund of Tax ***

Net Profit Before Tax ***

Adjustment for Non Cash & Non Operating Items: ***

Add: Depreciation on Fixed Assets. ***

Add: Goodwill Written off ( Decrease) ***

Add: Increase in Provision for Doubtful debt ***

Add: Loss on Sale of Assets. ***

Add: Interest on Debentures. ***

Add: Premium on Redemption of P.Share/Debenture ***

Less: Interest Received. ***

Less: Rent Received ***

Less: Profit on Sale of Assets. ***

Less: Decrease in Provision for Bad Debt. *** ***

Operating Profit before Working Capital Changes ***


Add : Decrease in Current Assets. ***

Add : Increase in Current Liabilities. ***

Less: Increase in Current Assets ***

Less: Decrease in Current Liabilities. ***

Less: Tax Paid *** ***

Cash Flow / (Cash Used). ***

B. Cash Flow from Investment Activities:

Sale of Fixed Assets. ***

Sale of Investment ***

Interest Received ***

Rent Received ***

Less : Purchase of Fixed Assets *** ***

Less: Purchase of Investment ***

Less: Purchase of Goodwill ( Increase) *** ***

Cash Flow / (Cash Used). ***

C. Cash Flow from Financing Activities:

Issue of Share Capital ( Equity/ Preference) ***

Add: Issue of Debenture ***

Add: Increase in Bank Overdraft *** ***

Less: Redemption of Debenture/ Preference Share ***

Less: Proposed Dividend Paid ( Previous Year) ***

Less: Interim Dividend Paid ***

Less: Interest Paid *** ***

Cash Flow / ( Cash Used). ***

_____
Net Increase /( Decrease) in Cash & Cash Equivalent Activities. ***

Add : Opening Cash & Cash Equivalents ***

_____

Closing Cash & Cash Equivalents. ***

_____

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