| 50 | Cash Flow from operating activities | ||||||||||||
| Surplus | 18000 | ||||||||||||
| Add | Proposed Dividend | 50000 | (Last Year) | ||||||||||
| Add | Interim Dividend | 20000 | |||||||||||
| Add | Transfer to General Reserve | 30000 | |||||||||||
| Add | Provision for Tax | 45000 | (Current Year) | ||||||||||
| Add | Preference share Dividend | 15000 | |||||||||||
| 178000 | |||||||||||||
| Less | Refund of Tax | 0 | |||||||||||
| Less | Insurance claim received | 0 | |||||||||||
| Net Profit before tax and extra ordinary items | 178000 | ||||||||||||
| Add | Non Cash Expenses | 55000 | |||||||||||
| Depreciation during the year | 20000 | ||||||||||||
| Loss on Sale of Machine | 10000 | ||||||||||||
| Goodwill written off | 25000 | ||||||||||||
| Less | Non Cash Income | 0 | |||||||||||
| Gain on Sale of Machine | 0 | ||||||||||||
| Add | Non Operating Expenses and Losses | 0 | |||||||||||
| Less | Non Operating Income and Gains | 0 | |||||||||||
| Operating Profit before working capital changes | 233000 |
Director at Samridhh Fincoach
The author loves writing on financial and economic matters. His writings are full of real life instances which enrich not only the readers knowledge but also his application of concepts
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