Page 102 - Corporate Finance PDF Final new link

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102 Corporate Finance BRILLIANT’S

G. Less: Increase in Current Assets & Decrease in Current Liabilities:
Increase in Stock (-----)
Increase in Debtors/Bills Receivable (-----)
Increase in Prepaid Expenses (-----)
Increase in Accrued Commission (-----)
Decrease in Creditors for Goods (-----)
Decrease in Outstanding Expenses (-----)
Decrease in Commission received in advance (-----)
Decrease in Provision for Doubtful Debts/ Discount on
Debtors (-----) -----
H. Cash generated from Operations (E + F - G) -----
I. Less: Income tax paid (Net of refund) (-----)
J. Cash flow before extra-ordinary items (H–I) -----
K. Extra-ordinary items (if any) -----
Net cash flow from (used in) Operating Activities -----
II. Cash Flows from Investing Activities:
Proceeds from Sale of Fixed Assets (e.g., Machinery, Land
& Building etc.) -----
Proceeds from sale of Investments -----
Proceeds from sale of Patent/Trademarks /Copyright ------
Interest received -----
Dividend received -----
Non-Operating Surplus -----
Purchase of Fixed Assets (e.g., Machinery, Land and Building) (-----)
Purchase of Investment (-----)
Purchase of Patents/Trademark/Copyright/Goodwill, etc. (-----)
Net Cash flow from (used in) Investing Activities -----
III. Cash Flows from Financing Activities:
Proceeds from issue of Shares -----
Proceeds from Debentures and long-term Borrowings -----
Redemption of Preference Shares and Debentures (-----)
Buy-back of Equity Shares (-----)
Repayment of Borrowings (-----)
Interest Paid (-----)
Dividend Paid (Interim + Final) (-----)
Net cash flow from (used in) Financing Activities -----
IV. Net Increase (Decrease) in cash and cash equivalents
(I + II + III) -----