FIN621

FIN621 Financial Statement Analysis

Statement of cash flow
For the year ended 2009

Note Rs.

Net profit before Tax 57500
Adjustment for non cash items:
Deprecation 7000
Gain on sale of land (10,000)

Operating profit before working capital 54500
Working capital change
Less: Cash increase (24,000)
Less: Accounts receivable increase (1000)
Add: Inventory decrees 2000

Cash generated from operation 31500
Add: Tax paid 11000

Net cash flow from operating activities 42500
Cash flow from investing activities
Add decrease in Land 5000

Net cash flow from investing activities 47500

Cash flow from financing activities
Less: common stock (10000)
Add: Dividend paid 1500

Net cash flow from financing activities 39000

Net cash and cash equivalent 1000

Net cash flow 40000