Cash flow statement (direct method) Cash Flow from Operating Activities Cash Received from Customers Cash paid to suppliers and Employees Material Labour Rent Utilities Advertising Research & Development Insurance Selling and Admin Finished goods increase Interest Income tax Net Cash Provided by Operating Activities Cash Flow from Investing Activities Purchase of Land, Building Sale of machinery Purchase of machinery & Land, Building Net Cash Used in Investing Activities Cash Flow from Financing Activities Buy back of shares Raise short term debt Raise Long term debt Dividend paid
674000 Net Decrease in Cash and Cash Equivalents Cash and Cash Equivalent at Beginning of Period Cash and Cash Equivalents at End of Period
-103510 113000 9490
US GAAP indirect method Cash Flow from Operating Activities Profit after Income tax Adjustments to Reconcile Net Profit to Cash Flow from Operating Activities Add:Depreciation 61625 Add:Amortization of patent 25000 Less: Gain on sale of equipment -24250 0
118995
62375 Operating profit before Changes in Working capital Less: Increase in Accounts Receivable Less:Increase in Inventory - Raw material Less:Increase in Inventory -finished goods Less:Increase in Prepaid Insurance Less: Decrease in Taxes payable
181370
-70030 -20450 -99680 -65000 -950
Add: increase Deferred taxes
26730 -229380 -48010
Net Cash Provided by Operating Activities Cash Flow from Investing Activities Purchase of Land Sale of machinery Purchase of machinery Net Cash Used in Investing Activities Cash Flow from Financing Activities Buy back of shares Raise short term debt Raise Long term debt Dividend paid
Net Decrease in Cash and Cash Equivalents Cash and Cash Equivalent at Beginning of Period Cash and Cash Equivalents at End of Period
-103510 113000 9490
No Accounts payable
1370
Less: increase in CA Add: Increase in CL Less: decrease in CL Add: decrease in CA
62375
total depn provided during the 66625 year depn on new plant 56000 depn on old plant 10625 book value of old plant 191250 proceeds from old plant 215500
Chemalite B Indian GAAP
Cash flow statement (direct method) Cash Flow from Operating Activities Cash Received from Customers Cash paid to suppliers and Employees Material Labour Rent Utilities Advertising Research & Development Insurance Selling and Admin Income tax Net Cash Provided by Operating Activities Cash Flow from Investing Activities Purchase of Land, Building Sale of machinery Purchase of machinery & Land, Building Net Cash Used in Investing Activities Cash Flow from Financing Activities Buy back of shares Raise short term debt Raise Long term debt Interest paid Dividend paid
Net Decrease in Cash and Cash Equivalents Cash and Cash Equivalent at Beginning of Period Cash and Cash Equivalents at End of Period
-103510 113000 9490
Indian GAAP indirect method
Cash Flow from Operating Activities Profit before Income tax Adjustments to Reconcile Net Profit to Cash Flow from Operating Activities Add:Depreciation 61625 Add:Amortization of patent 25000 Less: Gain on sale of equipment -24250 Add:Interest expense 58750
121125 305050
Operating profit before Changes in Working capital Less: Increase in Accounts Receivable Less:Increase in Inventory - Raw material Less:Increase in Inventory -finished goods Less:Increase in Prepaid Insurance
183925
-70030 -20450 -99680 -65000
-255160 49890 -39150 10740
Net Cash Provided by Operating Activities before tax Income tax paid Net Cash Provided by Operating Activities after tax Cash Flow from Investing Activities Purchase of Land Sale of machinery Purchase of machinery Net Cash Used in Investing Activities Cash Flow from Financing Activities Buy back of shares Raise short term debt Raise Long term debt Interest paid Dividend paid
Net Decrease in Cash and Cash Equivalents Cash and Cash Equivalent at Beginning of Period Cash and Cash Equivalents at End of Period
-103510 113000 9490
Less: increase in CA Add: Increase in CL Less: decrease in CL Add: decrease in CA
62375
total depn provided during the 66625 year depn on new plant 56000 depn on old plant 10625 book value of old plant 191250 proceeds from old plant 215500
