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16 Net profit after charging depreciation and transfer to reserve   100000
Add Dividend paid in the current year 0
Add Interim Dividend 0
Add Transfer to General Reserve 30000
Add Provision for Tax 0
Add Loss due to earthquake 0
130000
Less Refund of Tax 0
Less Insurance proceeds for loss due to earthquake 0
Net Profit before tax and extra ordinary items     130000
Add Non Cash Expenses
Depreciation for the year 20000
Goodwill amortised 7000
Less Non Cash Income 0
Add Non Operating Expenses and Losses 0
Less Non Operating Income and Gains 0
Gain on sale of machinery 3000
Operating Profit before working capital changes     154000
Add Decrease in Current Assets
Bills receivables 3000
Increase in Current Liabilities
Creditors 10000
Less Increase in Current Assets
Debtors 6000
Prepaid Expenses 200
Decrease in Current Liabilities
Bills Payable 4000
Outstanding Expenses 2000
Cash Generated from operations       154800
                       
17 Net profit after tax           640000
Add Dividend paid in the current year 0
Add Interim Dividend 0
Add Transfer to General Reserve 0
Add Provision for Tax 20000
Add Loss due to earthquake 0
660000
Less Refund of Tax 0
Less Insurance claim received 50000
Net Profit before tax and extra ordinary items     610000
Add Non Cash Expenses
Depreciation for the year 55000
Goodwill amortised 0
Less Non Cash Income 0
Add Non Operating Expenses and Losses 0
Less Non Operating Income and Gains 0
Gain on sale of investment 20000
Operating Profit before working capital changes     645000
Add Decrease in Current Assets
Inventories 10000
Increase in Current Liabilities
Trade Payables 30000
Less Increase in Current Assets
Trade Receivables 40000
Prepaid Expenses 14000
Decrease in Current Liabilities
Bills Payable 0
Outstanding Expenses 0
Cash Generated from operations       631000
Less Income tax paid 15000
Cash Flow from operating activities before extraordinary items 616000
Add Extraordinary Items
Insurance Claim Received 50000
Cash Flow from Operating Activities       666000
Note :
Insurance claim received will first be deducted to calculate Net Profit before tax and extra ordinary items.
Later it will be added back in the end as it is related to operating activities
                         
18 Net profit after depreciation         10000
Add Dividend paid in the current year 0
Add Interim Dividend 0
Add Transfer to General Reserve 0
Add Provision for Tax 0
Add Loss due to earthquake 0
10000
Less Refund of Tax 0
Less Insurance claim received 0
Net Profit before tax and extra ordinary items     10000
Add Non Cash Expenses
Depreciation for the year 2000
Goodwill amortised 0
Provision for Doubtful debts 200
Less Non Cash Income 0
Add Non Operating Expenses and Losses 0
Less Non Operating Income and Gains 0
Gain on sale of investment 0
Operating Profit before working capital changes     12200
Add Decrease in Current Assets
Prepaid Expenses 1000
Increase in Current Liabilities
Trade Payables 2000
Expenses Payable 500
Less Increase in Current Assets
Trade Receivables 1000
Inventories 3000
Other Current Assets 2000
Accrued Income 1000
Decrease in Current Liabilities
Bills Payable 0
Outstanding Expenses 0
Income received in advance 1000
Cash Generated from operations       7700
Less Income tax paid 0
Cash Flow from operating activities before extraordinary items 7700
Add Extraordinary Items
Insurance Claim Received 0
Cash Flow from Operating Activities       7700
                     
19 Net profit             800000
Add Dividend paid in the current year 110000
Add Interim Dividend 0
Add Transfer to General Reserve 0
Add Provision for Tax 110000
Add Loss due to earthquake 0
1020000
Less Refund of Tax 10000
Less Compensation for natural disaster 75000
Net Profit before tax and extra ordinary items     935000
Add Non Cash Expenses
Depreciation for the year 150000
Loss on sale of investment 30000
Provision for Doubtful debts 0
Less Non Cash Income 0
Add Non Operating Expenses and Losses 0
Less Non Operating Income and Gains 0
Gain on sale of land 90000
Dividend Received 20000
Operating Profit before working capital changes     1005000
Add Decrease in Current Assets 40000
Increase in Current Liabilities 70000
Less Increase in Current Assets 60000
Trade Receivables 0
Inventories 0
Other Current Assets 0
Accrued Income 0
Decrease in Current Liabilities 10000
Bills Payable 0
Outstanding Expenses 0
Income received in advance 0
Cash Generated from operations       1045000
Less Income tax paid 120000
Add Income Tax Refund 10000
Cash Flow from operating activities before extraordinary items 935000
Add Extraordinary Items
Compensation for natural disaster 75000
Cash Flow from Operating Activities       1010000
                       
20 Net profit             180000
Add Dividend paid in the current year 0
Add Interim Dividend 0
Add Transfer to General Reserve 0
Add Provision for Tax 64000
Add Loss due to earthquake 0
244000
Less Refund of Tax 0
Less Compensation for natural disaster 0
Net Profit before tax and extra ordinary items     244000
Add Non Cash Expenses
Depreciation and amortization for the year 185000
Loss on sale of assets 36000
Provision for Doubtful debts 0
Less Non Cash Income 0
Add Non Operating Expenses and Losses 0
Less Non Operating Income and Gains 0
Gain on sale of plant 40000
Dividend Received 5000
Operating Profit before working capital changes     420000
Add Decrease in Current Assets 0
Increase in Current Liabilities 0
Trade Payables 28000
Selling expenses outstanding 3000
Less Increase in Current Assets 0
Trade Receivables 37000
Inventories 16000
Other Current Assets 0
Accrued Income 0
Decrease in Current Liabilities 0
Office Expenses Outstanding 5000
Outstanding Expenses 0
Income received in advance 0
Cash Generated from operations       393000
Less Income tax paid 64000
Add Income Tax Refund 0
Cash Flow from operating activities before extraordinary items 329000
Add Extraordinary Items
Compensation for natural disaster 0
Cash Flow from Operating Activities       329000
Note :
It is assumed that the provision made in the current year for tax is paid
ANAND
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