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CFS Format (1)

The cash flow statement for ABC Ltd. for the year ended 31st March 20XX shows a net increase in cash and cash equivalents of INR 18,500 crores, primarily from operating activities generating INR 24,500 crores. Investing activities resulted in a cash outflow of INR 6,000 crores, while financing activities had no impact on cash flow. The operating profit was reported at INR 22,700 crores, with total revenue of INR 109,100 crores.

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9 views5 pages

CFS Format (1)

The cash flow statement for ABC Ltd. for the year ended 31st March 20XX shows a net increase in cash and cash equivalents of INR 18,500 crores, primarily from operating activities generating INR 24,500 crores. Investing activities resulted in a cash outflow of INR 6,000 crores, while financing activities had no impact on cash flow. The operating profit was reported at INR 22,700 crores, with total revenue of INR 109,100 crores.

Uploaded by

kshitij.narang10
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Cash Flow Statement for ABC Ltd.

(for the year ended 31st March 20XX)


Particulars (INR Crores) Amount
Cash Flows from Operating Activities
Operating Profit 22,700
Add: Depreciation 6,200
Operating profit before Working Capital changes 28,900

Changes in Working Capital


(Increase)\Decrease in Accounts Receivables
(Increase)\Decrease in Inventory
(Increase)\Decrease in P/P Rent
(Increase)\Decrease in Insurance
(Increase)\Decrease in Other Current Assets

Increase\(Decrease) in Accounts Payables


Increase\(Decrease) in Sales & Wages Payables
Increase\(Decrease) in Other Current Liabilities

Cash generated from Operations 28,900


Less: Income Taxes Paid -4,400
A. Cash Flows from Operating Activities 24,500

Cash Flows from Investing Activities


Less: Capital Expenditure
Add: Sale/Disposal of Fixed Assets
Less: Purchase of Asset
Add: Sale of Land -6,000
Add: Sale of Equipment
Add: Sale of Inv
Add: Dividend Earned

B. Cash Flows from Investing Activities -6,000

Cash Flows from Financing Activities


Add: Proceeds from Long-Term Borrowings
Add: Proceeds from Short-Term Borrowings
Less: Repayment of Long-Term Borrowings
Less: Repayment of Short-Term Borrowings
Less: Interest Paid -
Add: Proceeds from Issuance of Shares
Less: Repurchase/Buyback of Shares
Less: Dividend Paid -
C. Cash Flows from Financing Activities -

Net increase in Cash and Cash Equivalents 18,500

Cash and Cash Equivalents at beginning of period


Cash and Cash Equivalents at end of period 18,500

WORKING NOTES
1 Calculation of Operating Profit
Revenue 109,100

Less:
COGS 56,000
Selling Expenses
Rent 9000
Administrative Expenses
Wages 15200
Depreciation & Amortization 6200

Total Expenses 86,400

Operating Profit 22,700

2 Tax Expenses
Opening Tax Payable 0
(+) Tax Expenses 4,400
(-) Tax Paid 4,400
Closing Tax Payable 0

3 Land
Opening Land 52,000
(+) Purchases
(-) Sale 6,000
(+) Gain
(-) Loss 4200
Closing Land 58,000

4 Interest Expenses
Opening Interest Payable
(+) Interest Expenses
(-) Interest Paid 0
Closing Interest Payable

5 Dividend
Opening Retained Earning
(+) PAT
(-) Dividend 0
Closing Retained Earning

Equipment
Opening Equipment 52,000
(+) Purchases
(-) Sale 6,000
(-) Depreciation 6,200
(+) Gain
(-) Loss 4200
Closing Equipment 58,000
1. If there is no Accumulated Depreciation
Equipment
Opening balance 110,000 Sales 59,000

Purchase Loss on Sales

Gains on Sale 20,000 Depreciation

Closing balance 71,000

130,000 130,000

2. If Accumulated Depreciation is given

Equipment
Opening balance Sales Depreciation on Sale of Equipment

Purchase Loss on Sales

Gains on Sale Depreciation -

Closing balance Closing balance

- -
Accumulated Deprecitation
0 Opening balance 45000

Depreciation Expense 34,000

79000

79,000 79,000

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