practice cash flow statements

8/7/2019 practice CASH FLOW STATEMENTS

1/21

QUDRAT LIMITEDCASH FLOW STATEMENT

For the year ended June ,2004

2004

Rupee

Operating Activities:-

Profit after tax 224,600

Add:-

Loss on sale of fixed assets 25,000

Financial charges 37,400

Taxation 102,000

Provision for bad debts 5,000

Depreciation Expenses 34,000

Amortisation Expenses 5,000

Adjusted profit 433,000

Working capital changes

Incease in stock (153,000)

Incease in debtors (74,800)

Decrease in deposits & advances 6,800

Current maturity of long term loans 101,000

Increase in Bills Payables 17,000

Increase in Accrued Expenses 3,400

Income tax paid (98,600)

Net cash generated from operating activities 234,800

Investing Activities:-

Acquisition of Building (68,000)

Acquisition of Plant & Machinery (238,000)

Capital work-in-progress (238,000)

Net proceeds (25,000)

Net cash used in investing activities (569,000)

Financing Activities:-

Capital injected 34,000

Loan financing 426,000

Financial charges (37,400)

Dividened paid (166,600)


2/21

Net cash used in financing activities 256,000

Net cash used (78,200)

Bank Opening Balances 95,200

Bank Closing Balances 17,000


3/21

Working Capital Changes:-

Stock in trade

Opening Balances 289,000

Closing Balances (442,000)

Increase in stock (153,000) OUT FLOW

Debtors



Increase in Debtors (74,800) OUT FLOW

Advances & Deposits



Decrease in Deposits 6,800 IN FLOW

Current Maturity of Long Term Loans



Increase in Loans (101,000) IN FLOW

Bills Payables



Increase in Bills payables (17,000) IN FLOW

Accrued Expenses

Opening Balances 17,000Closing Balances (20,400)

Increase in Accrued Exp. (3,400) IN FLOW

INCOME TAX PAYABLES



4/21

Expense for the year 102,000

Payment made (98,600) OUT FLOW


LONG TERM LOANS


(426,000) IN FLOW

BUILDING



(68,000) OUT FLOW

PLANT & MACHINERY


(238,000) OUT FLOW

ACCUMULATED DEPRECIATION



Depreciation Expenses (34,000) Add back to the profits

CAPITAL WORK IN PROGRESS

Opening Balances -Closing Balances (238,000) OUT FLOW

DEFERRED COST 5,000 AMORTISATION EXPENSES

PAID UP SHARE CAPITAL



(34,000) IN FLOW

DISPOSAL PROCEEDS

Cost (100,000)

Proceeds 75,000IN FLOW

Loss (25,000)Add back to the profits


5/21

ABC LIMITEDCASH FLOW STATEMENT


2003

Operating Activities:- Rupee

Profit after tax 69,000.00

Add:-

Depreciation Expenses 10,000.00

Interest Expenses 11,000.00

Tax Expenses 30,000.00

Adjusted profits 120,000.00


Increase in stocks (45,000)

Decrease in prepaids 2,000

Increase in trade debts (22,000)

Increase in Accounts Payables 5,000

Increase in Accrued Liabilities 1,000


Net cash generated from operating activities 32,000.00


Land acquisition (20,000)

Building acquisition (140,000)



Loans financing 155,000

Interest Expenses (11,000)

Paid up capital 10,000

Dividend paid (49,000)

Net cash generated from financing activities 105,000

Net cash used (23,000.00)

Opening Balance 28,000

Bank Closing Balances 5,000.00


6/21


Inventory

Opening Balances 85,000.00


Increase in stock (45,000) OUT FLOW

Prepaid Expenses



Decrease in Prepaids 2,000 IN FLOW

Trade Debts



Increase in Trade debts (22,000) OUT FLOW

LAND :-



Land acquired (20,000) OUT FLOW

BUILDING:-



(140,000) OUT FLOW

LONG TERM LOANS:-



(155,000) IN FLOW

ACCOUNTS PAYABLE:-



(5,000) IN FLOW


7/21

ACCRUED LIABILITIES:-



(1,000) IN FLOW

INCOME TAX PAYABLE:-


Tax Expense 30,000.00

Closing Balance (5,000)

Payments made 29,000.00 OUT FLOW

PAID UP CAPITAL:-


Closing Balance (106,000)

(10,000) IN FLOW


8/21

PURE WATER LIMITEDCASH FLOW STATEMENT


2002


Profit after tax 168,000

Add:-

Tax Expenses 147,000

Depreciation Expenses 5,000

Interest Income (26,000)

Interest Expense 79,000

0

Adjusted profits 373,000


Increase in stock (51,000)

Increase in debtor (79,000)

Investments (53,000)

short term borrowings 9,000

Accrued liabilities & creditors 8,000


Net cash generated from operating activities 70,000


Fixed assets acquisition (131,000)

Intangibles (53,000)

Long term investments 32,000

Sales proceeds 32,000



share capital 52,000

Share premium 10,000

Long term loans 126,000

Dividend (84,000)


9/21

Interest received 26,000

Interest paid (79,000)

Net cash generated from financing activities 51,000

Net cash 1,000

Opening Balance 1,000

Bank Closing Balances 2,000


10/21

Depreciation Expenses


Closing Balances (357,000)Depreciation Expense (52,000) Add back to the profit.

Disposed off 47,000

(5,000)


Inventory



Increase in stock (51,000)

Trade Debts



(79,000)

Investments

Opening Balances -


(53,000)

Short Term Borrowings



9,000

Trade Creditors & Accrued Liabilities



(8,000)

Taxation


Tax Expense 147,000



11/21

137,000

Proposed Dividend


Dividend 105,000


84,000

Revaluation Reserves



Revaluation for the year (9,000)

Tangible Fixed Assets



(131,000)

Revaluation for the year 9,000

After revaluation effects (122,000) OUT FLOW

LONG TERM LOANS



(126,000) IN FLOW

INTANGIBLES



(53,000)

LONG TERM INVESTMENTS 32,000 IN FLOW

PAID UP CAPITAL


(52,000) IN FLOW

SHARE PREMIUM




12/21

(10,000) IN FLOW

FIXED ASSETS DISPOSALS

Cost 89,000

B.V 42,000

Proceeds (32,000) IN FLOW

Loss 10,000 add back


13/21

ZAMAN LTD.CASH FLOW STATEMENT


2002


Profit before tax 2,430,000

Add:-

Depreciation Expense 16,429,000

Adjusted profits 18,859,000


Increase in stock (32,072,000)

Decrease in Debts 2,940,000

Increase in Deposits (7,768,000)

Increase in Creditors 30,000,000

Increase in Accrued Liabilities 1,302,000

Net cash generated from operating activities 13,261,000


Addition (520,000)

Proceeds from sale 0

Net cash generated from investing activities (520,000)


Long term loans (9,000,000)

Net Cash 3,741,000

Opening Bank Balance 4,609,000

Closing Bank Balance 8,350,000


14/21


Inventory

Opening Balances 36,052,000

Closing Balances (68,124,000)

Increase in stock (32,072,000)OUT FLOW

Trade Debtors



Decrease in Debts 2,940,000 IN FLOW

Advances,Deposits & Others



Increase in Debts (7,768,000)OUT FLOW

Short Term Borrowings



0

Creditors



(30,000,000) IN FLOW

Accrued & Other Liabilities



(1,302,000) IN FLOW

FIXED ASSETS


Addition 520,000 OUT FLOW


15/21

Surplus 15,000,000

186,677,000


Excess 16,429,000

LONG TERM LOANS



9,000,000 OUT FLOW


16/21

EPCH PHARMACEUTICALSCASH FLOW STATEMENT


2002


Gross fund generated from operations. 1,060,000

Add:-

Depreciation Expense 0

Less:-

Gain on disposal 0

1,060,000


Increase in stock (2,500,000)

Increase in Debts (700,000)

Increase in Debts 2,000,000

Net cash generated from operating activities (140,000)


Land & building (1,000,000)

Plant & Machinery (500,000)

Motor Vehicles (140,000)

Disposal Proceeds 80,000

Net cash used in investing activities (1,560,000)


Dividend (500,000)

Net Cash (2,200,000)

Opening Bank Balance (800,000)

Closing Bank Balance (3,000,000)


17/21


Inventory



Increase in stock (2,500,000) OUT FLOW

Trade Debtors



Increase in Debts (700,000) OUT FLOW

Short term running finance



Increase (2,200,000) IN FLOW

Trade Creditors



Increase in Debts (2,000,000) IN FLOW

LAND & BUILDING



(1,000,000) OUT FLOW

PLANT & MACHINERY



(500,000) OUT FLOW

MOTOR VEHICLE


Purchases 140,000


Disposals (100,000)


18/21

DISPOSAL PROCEEDS 80,000

GAIN ON DISPOSALS 20,000

B.V 60,000

DEPRECIATION EXPENSE



Disposed off (40,000)

(480,000)


19/21

JAMI LIMITEDCASH FLOW STATEMENT


2002


Profit after tax 60

Add:-

Depreciation Expense 100

Tax Expense 40

Interest Expense 50

Adjusted profits:- 250


Increase in stocks (20)

Increase in Trade debts (20)

decrease in running finance (30)

decrease in Debts (90)

Tax paid (40)

Mark Up paid (130)

Net cash from operating activities (80)


Fixed Assets purchased (150)


Redeemable capital 240

Net Cash 10

Opening Bank Balance 50

Closing Bank Balance 60


20/21


Inventory

Opening Balances 750

Closing Balances (770)

Increase in stock (20) OUT FLOW

Trade Debtors



Increase in Debts (20) OUT FLOW

Mark Up Payable


Interest Expenses 50

210


130 OUT FLOW

Short Term Running Finance



30 IN FLOW

Trade Creditors



Increase in Debts 90 IN FLOW

Redeemable Capital



Increase in Debts (240) IN FLOW

FIXED ASSETS PROCEEDS 150 OUT FLOW


21/21

JAMI LIMITEDCASH FLOW STATEMENT


2002


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