Cashflow of Vinay electronics

Vinay Electronics Company

Cash Flow Statement
For the year ended July 31, 20X7

PAT -6500
Interest Expense (+) 6400
Loss on Sales (+) 2600
Interest Inc (-) -1400
Transfer to Reserve of Surplus (+) 1100
Div Inc (-) -1200
Gain on Sale (-) -1900
TIR Wrote off (+) 1600
BD (+) 2200
Increase in Provision (+) 600
Depreciation (+) 2100

Net Profit before working capital charges 5600

Inc. Assets, Dec. Liability

T/P -900
Income Tax Payable -1500

Prepaid expenses -300

Inc. Liability, Dec. Assets
Inventories 5800
T/R -8200
A 500

Purchase of machinery (-) -13900

Sale of patent 300
Sale of investment 6800
Purchase of investment (-) -1300
Income (Interest+Division) 2600
B -5500

Debenture Red (-) -2400

Issue of equity (+) 2000
Loan repaid (-) -1400
Issue of Deb (+) 26000
Interest of exp -6400

C 17800

A+B+C 12800

Opening Balance 3300

Closing Balance 16100
 Pioma plastics : Cash Flow Statement for the year 2003

Particulars

Net Profit 11800

Add: Non cash Exp/ Non operating expenses
Interest expense 5700
Loss on sale of plant 3800
Depriciation 3800

Less:Non operating income

Gain on sale of land -6300
Dividend income -2000
interest income -5400

Changes in working Capital

Increase in inventory -7200
Increase in trade recievables -9200
Decrease in prepaid expense 300
Decrease in trade payable -18000
Decrease in short term loan -1800

Net cash Flow from operating activities -24500

Cash Flow from Investing activitites

Sale of Land 13300
Sale of plant 1900
Dividend income 2000
interest income 5400
purchase of machinery -5300

Net cashflow from investing activities 17300

Cashflow from financing activities

Issue of debenture 5400
Issue of Equity shares 9000
Interest expense -5700
Dividend -6500
Pioma plastics : Cash Flow Statement for the year 2004

Particulars

Net Profit -11279.5288

Add: Non cash Exp/ Non operating expenses -12377.0965