Statement of cash flow for the year ended 31
$’000 $’000
Cash flow from operating activities:
PBT (Profit Before Tax) x
Adjustments for:
Non-operational cash:
Ø Profit/Loss on disposal (x)/x
Ø Interest received (x)
Non-cash expense:
Ø Depreciation x
Ø Amortization x
Ø Increase in provision x
Non-cash income:
Ø Decrease in allowance (x)
Ø Decrease in provision (x)
Finance cost/Interest paid: x
Working capital adjustments:
Ø Increase / Decrease in inventory (O.I-C.I) (x)/x
Ø Increase / Decrease in receivables (O-C) (x)/x)
Ø Decrease / Increase in payables (C-O) (x)/x
Cash generated from operation x/(x)
Interest paid (x)
Income tax (W-1) (x)
v Tax payables a/c
T.P (B.f) O.B
C.B T.E
Net cash from/used in operating activities x/(x)
$’000 $’000
Cash flow from investing activities:
Ø Purchase of N.C.A (W-2) (x)
v Cost a/c N.B.V a/c
o.b d.v (n.b.v) o.a.b d.v (n.b.v)
b.f cl.b r.r depn.
b.f cl.b.
Ø Disposal of N.C.A x
Ø Dividend received x
Ø Interest received x
Net cash from/used in investing activities (x)
Cash flow from financing activities:
Ø Issues of share (W-3) x
v Issues of share
Cl.S.C O.S.C
Cl.S.P O.S.P
B.f
Ø Loan note interest x
Ø Loan repayment (x)
Ø Dividend paid (x)
Net cash from/used in financing activities x/(x)
Net increase/decrease in cash and cash equivalent x/(x)
Cash and Cash equivalent at the beginning of the period x/(x)
Cash and Cash equivalent at the end of the period x/(x)
