Cash Flow Statement
for the year ended March 31, 2013
Particulars Details
(Rs) Amount
(Rs)
A Cash from Operating Activities
Net Profit 1,00,000
Operating Profit Before Working Capital Changes 1,00,000
Add: Decrease in Current Assets
Inventories 6,000
Trade Receivables 54,000
Less: Decrease in Current Liabilities
Trade Payables (8,000) 52,000
Cash Generated from Operations 1,52,000
Less: Tax Paid -
Net Cash Flow from Operating Activities 1,52,000
B Cash From Investing Activities
Purchase of Tangible Assets (2,90,000)
Purchase on Non Current Investment (72,000)
Net Cash Used in Investing Activities (3,62,000)
C Cash From Financing Activities
Issue of Share Capital 2,00,000
Long Term Borrowings (50,000)
Net Cash Flow from Financing Activities 1,50,000
D Net Decrease in Cash and Cash Equivalents (60,000)
Add: Cash and Cash Equivalents in the beginning of the period (70,000 + 1,34,000) 2,04,000
Cash and Cash Equivalents at the end of the period (94,000 + 50,000) 1,44,000