CASH FLOW STATEMENT
[Business Name] · For the year ended [31/03/20XX]
| Particulars | Amount (Rs.) |
|---|---|
| A. Cash flow from operating activities | |
| Net profit before tax | [5,00,000] |
| Add: Depreciation | [1,20,000] |
| Changes in working capital | [(80,000)] |
| Less: Income tax paid | [(90,000)] |
| Net cash from operations (A) | [4,50,000] |
| B. Cash flow from investing activities | |
| Purchase of fixed assets | [(3,00,000)] |
| Sale of investments | [50,000] |
| Net cash from investing (B) | [(2,50,000)] |
| C. Cash flow from financing activities | |
| Proceeds from term loan | [2,00,000] |
| Repayment of loan / interest | [(1,00,000)] |
| Net cash from financing (C) | [1,00,000] |
| Net increase in cash (A+B+C) | [3,00,000] |
| Add: Opening cash & bank balance | [1,50,000] |
| Closing cash & bank balance | [4,50,000] |
How to use: Use the indirect method (shown here) starting from net profit; closing cash must match your bank/cash books.