Applicability of Cash Flow for private limited companies

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This discussion clarifies the mandatory nature of cash flow statements for private limited companies. Generally, all private limited companies must prepare a cash flow statement. However, there are specific exemptions for One Person Companies and Small Companies, defined by their paid-up share capital and turnover thresholds.

R S Sai Kumar

R S Sai Kumar (Querist)
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26 June 2022 Dear members
please guide me regarding applicability of cash flow statements.
Is it mandatory for all the private limited companies?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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26 June 2022 Cash Flow statement is applicable to all private limited companies except: One Person Company. Small Company.
Small company.
Paid-up share capital 2 crores Turnover 20 crores

R S Sai Kumar

R S Sai Kumar (Querist)
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27 June 2022 Thank you very much = CA R SEETHARAMAN

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