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CFS Template in Word

The document outlines the calculation of cash flow from operating, investing, and financing activities. It details adjustments for non-cash and non-operating items, changes in working capital, and cash generated from operations. Finally, it summarizes the net cash flow for the year and the closing balance of cash and cash equivalents.

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10 views1 page

CFS Template in Word

The document outlines the calculation of cash flow from operating, investing, and financing activities. It details adjustments for non-cash and non-operating items, changes in working capital, and cash generated from operations. Finally, it summarizes the net cash flow for the year and the closing balance of cash and cash equivalents.

Uploaded by

Anantgarg
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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Profit before taxation and extraordinary items

Add:

Adjustment (non-cash & non-operating items)

Depreciation

Interest Expense

Interest Income

Dividend income

Operating Profit before Working Capital


changes

Add: Decrease in Current Assets (sources)

Increase in Current Liability (sources)

Less: Increase in Current Assets (application)

Decrease in Current Liability (application)

Cash Generated from operations

Less: Income Taxes paid

Cash Flow from Operating Activities (A)

Cash Flow from Investing Activities

Proceeds from sale of Fixed Assets

Purchase of Fixed Assets and Investments

Dividend Received

Interest received

Cash Flow from Investing Activities (B)

Proceeds from borrowings

Proceeds from issue of shares

Payment of long term borrowings

Payment of dividends

Cash Flow from Financing Activities (C)

Net Cash Flow during the year = (A+B+C)

Add: Opening Balance of Cash and Cash


Equivalent

Closing Balance of Cash

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