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Cash Flow Statement 4.3
(F) Less: Increase in Current Assets and
Decrease in Current Liabilities
— Increase in Inventories (Stock) ...
— Increase in Trade Receivables (Debtors/Bills Receivable) ...
— Increase in Accrued Incomes ...
— Increase in Prepaid Expenses ...
— Decrease in Trade Payables (Creditors/Bills Payable) ...
— Decrease in Outstanding Expenses ...
— Decrease in Advance Incomes ... ...
(G) Cash Generated from Operations (D + E – F) ...
(H) Less: Income Tax Paid (Net of Tax Refund received) ...
(I) Cash Flow before Extraordinary Items ...
— Extraordinary Items (+/–) ...
(J) Cash Flow from (or Used in) Operating Activities ...
II. Cash Flow from Investing Activities
— Proceeds from Sale of Fixed Assets ...
— Proceeds from Sale of Investments (Other than Current Investments (to be
included in Cash and Cash Equivalents) and Marketable Securities) ...
— Proceeds from Sale of Intangible Assets ...
— Interest and Dividend received (For Non-financial Companies only) ...
— Rent Received ...
— Payment for Purchase of Fixed Assets (...)
— Payment for Purchase of Investments (Other than Marketable Securities) (...)
— Payment for Purchase of Intangible Assets like Goodwill (...)
— Extraordinary Items (e.g., Insurance Claim on Machinery against Fire) (+/–) ...
Cash Flow from (or Used in) Investing Activities ...
III. Cash Flow from Financing Activities
— Proceeds from Issue of Shares and Debentures ...
— Proceeds from Other Long-term Borrowings ...
— Increase/Decrease in Bank Overdraft and Cash Credit ...
— Final Dividend paid during the year (...)
— Interim Dividend paid during the year (...)
— Payment of Interest on Debentures and Loans (Short-term and Long-term) (...)
— Repayment of Loans (...)
— Redemption of Debentures/Preference Shares (...)
— Payment of Share Issue Expenses (...)
— Payment for Buy-back of Shares as Extraordinary Activity (...)
Cash Flow from (or Used in) Financing Activities ...
IV. Net Increase/Decrease in Cash and Cash Equivalents (I + II + III) ...
V. Add: Cash and Cash Equivalents in the beginning of the year
— Cash-in-Hand ...
— Cash at Bank ...
— Short-term Deposits ...
— Current Investments ...
— Marketable Securities ... ...
...
VI. Cash and Cash Equivalents at the end of the year
— Cash-in-Hand ...
— Cash at Bank ...
— Short-term Deposits ...
— Current Investments ...
— Marketable Securities ... ...
*Alternatively, increase/decrease in Provision for Doubtful Debts may be treated under increase/decrease in
Current Liabilities. In this situation, increase/decrease in Provision for Doubtful Debts is adjusted after Operating
Profit before Working Capital Changes.