Question: 1

Cash Flow Statement - Period 2018

Description

XYZ Limited

Rafhan

Profit before Tax

800,000

4,000,000

Adjustments: Add back non cash item.

Depreciation

400,000

1,000,000

Adjusted Profit

Working Capital Changes

Changes in Trade Creditors

(200,000)

1,000,000

Changes in Debtors

500,000

1,200,000

300,000

2,200,000

Tax Paid

(50,000)

(550,000)

Net Cash flow from operating activities

1,450,000

6,650,000

Cash Flow from Investing activity

Addition during the period - PPE

(800,000)

(8,000,000)

Cash Flow From Financing Activity

Loan obtained/ (repaid) during the period.

(400,000)

2,000,000

Net cash flow during the Period.

250,000

650,000

Requirements:

Comments over Cash flow position of each company individually as per following guidelines.

1- Over All Cash Flow position

2- Category wise and line item wise cash flow analysis