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[object Object],As per clause 32 of Listing agreement the company shall provide a cash flow statement along with Balance Sheet and Profit and Loss a/c. The cash flow will be prepared in accordance with the Accounting Standard on Cash Flows (AS-3) issued by the Institute of Chartered Accountants of India, and the Cash Flows shall be presented only under indirect method as given in AS-3. It is mandatory on all Level-I companies on or after 01.04.2001.

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[object Object],[object Object],[object Object],[object Object],[object Object],Cash receipts from customers xxx Cash paid to suppliers xxx Cash paid to employees xxx Cash paid for others operating expenses xxx Interest paid xxx Income tax paid xxx NET CASH FLOWS FROM OPERATING ACTIVITIES XXXX

[object Object],[object Object],Profit before Interest and Income Taxes xxx Add back Deprciation xxx Add back amortisation of Goodwill xxx Increase in receivables xxx Decrease in Inventories xxx Increase in Trade Payables xxx Interest expense xxx Less: Interest accrued but not yet paid xxx Interest paid xxx Income tax paid xxx Net cash flows from Operating Activities xxxx

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