Cash Flow

a] cash flow from operating activity

     net profit before tax                                                  xxxx

    add\less: non operating & non cash items               xxxx

     increse / decrese in working capital                          xxxx

     less: income tax                                                       xxxx                        xxxx

b] cash flow from investing activity

add: sale of assets(realised value)                          xxxx

less: purchase of assets                                            xxxx                          xxxx

c) cash flow from financing activity

add: addition to capital/ issue of share,debts         xxxx

less: repayment of loan,debt /drawings                   xxxx                          xxxx

add op balance of cash                                                                               xxxx

closing cash balance                                                                                   xxxx

Hi Kaya

Thanks for the format