As per schedule III of company act

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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.

Daya

Daya (Querist)
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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

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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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.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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28 September 2025 Good luck.....

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