As per schedule III of company act

This query is : Resolved 

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.



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