Schedule III of the Companies Act outlines reporting requirements. While Cash Flow Statements are not mandatory for One Person Companies (OPCs), small companies, and dormant companies, Fund Flow Statements are not required at all under the Act. However, Ratio Analysis is now mandatory for all companies following amendments to Schedule III.
23 April 2025
as per Schedule III of company act whether Cash Flow ,Fund Flow and ratio analysis to make as per schedule III of company act mandatory for all company
27 April 2025
Cash Flow Statement: Not required for OPCs, small companies, and dormant companies. Fund Flow Statement: Not required under Schedule III or the Companies Act, 2013. Ratio Analysis: Yes, Mandatory for all companies as per amended Schedule III.