Cash flow statement
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Cash flow statement

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Cash flow statement Cash flow statement Presentation Transcript

  • Cash Flow Statement Presented by –Dayanand Verma PGDM-III trimester
  • The cash flow statement simultaneously provides an explanation of why a firm’s cash position has changed between successive balance sheet dates and explains changes that have taken place in the firm’s noncash asset, liability, and stockholders’ equity accounts over the same time period. 
  • Sources and Uses Statement  The letters labeling the boxes stand for Uses, Sources, Assets, an d Liabilities (broadly defined). The pluses (minuses) indicate increases (decreases) in assets or liabilities. A L S - + U + -
  • Analyzing the Sources and Uses Statement Sources Primarily through net profit from operations and long-term debt increases. Uses Primarily through an increase in inventories and expenditures on capital assets.
  • Statement of Cash Flows A summary of a firm’s payments during a period of time. This statement reports cash inflows and outflows based on the firm’s operating activities, investing activities, and financing activities.
  • Statement of Cash Flows Cash Flow from Operating Activities Shows impact of transactions not defined as investing or financing activities. These cash flows are generally the cash effects of transactions that enter into the determination of net income.
  • Cash Flow From Operating Activities Cash Inflows From sales of goods or services From interest and dividend income Cash Outflows To pay suppliers for inventory To pay employees for services To pay lenders (interest) To pay government for taxes To pay other suppliers for other operating expenses
  • Statement of Cash Flows Cash Flow from Investing Activities Shows impact of buying and selling fixed assets and debt or equity securities of other entities. Cash Flow from Financing Activities Shows impact of all cash transactions with shareholders and the borrowing and repaying transactions with lenders.
  • Cash Flow From Investing Activities Cash Inflows From sale of fixed assets (property, plant, equipment) From sale of debt or equity securities (other than common equity) of other entities Cash Outflows To acquire fixed assets (property, plant, equipment) To purchase debt or equity securities (other than common equity) of other entities
  • Cash Flow From Financing Activities Cash Inflows From borrowing From the sale of the firm’s own equity securities Cash Outflows To repay amounts borrowed To repurchase the firm’s own equity securities To pay shareholders dividends
  • Ratio DataMaruticonsCASHFLOW-STATEMENT-CONSOLIDATEDFINANCIAL-08-09.pdf C.F.S of Maruti Udyog
  • Cash flow statement Asset  PBT- 81 Lacs  Tax – 27 Lacs  Cash dividend – 7 Lacs  Depreciation -20 Lacs Cash Receivable  Fixed asset purchase 220 Lacs ( 150 lacs was Stock financed through issue of long term debt) Net Block Total 2009 2008Liability 2009 2008 2 Current 10 liability 105 30 60 30 100 Long term 50 debt 150 300 100Net worth 207 160 462 190Total 462 190