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 successiv...
Sources and
Uses Statement
 The letters labeling the

boxes stand for
Uses, Sources, Assets, an
d Liabilities (broadly
de...
Analyzing the Sources and Uses
Statement
Sources
Primarily through
net profit from
operations and
long-term debt
increases...
Statement of Cash Flows
A summary of a firm’s payments during a period of time.
This statement reports cash inflows and ou...
Statement of Cash Flows
Cash Flow from Operating Activities
Shows impact of transactions not defined as
investing or finan...
Cash Flow From
Operating Activities
Cash Inflows

From sales of goods or services
From interest and dividend income
Cash O...
Statement of Cash Flows
Cash Flow from Investing Activities
Shows impact of buying and selling fixed
assets and debt or eq...
Cash Flow From Investing
Activities
Cash Inflows

From sale of fixed assets (property, plant,
equipment)
From sale of debt...
Cash Flow From
Financing Activities
Cash Inflows

From borrowing
From the sale of the firm’s own equity securities
Cash Ou...
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
Receivabl...
Cash flow statement
Cash flow statement
Upcoming SlideShare
Loading in …5
×

Cash flow statement

522 views

Published on

Published in: Economy & Finance, Business
0 Comments
1 Like
Statistics
Notes
  • Be the first to comment

No Downloads
Views
Total views
522
On SlideShare
0
From Embeds
0
Number of Embeds
5
Actions
Shares
0
Downloads
18
Comments
0
Likes
1
Embeds 0
No embeds

No notes for slide

Cash flow statement

  1. 1. Cash Flow Statement Presented by –Dayanand Verma PGDM-III trimester
  2. 2. 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. 
  3. 3. 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 + -
  4. 4. 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.
  5. 5. 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.
  6. 6. 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.
  7. 7. 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
  8. 8. 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.
  9. 9. 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
  10. 10. 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
  11. 11. Ratio DataMaruticonsCASHFLOW-STATEMENT-CONSOLIDATEDFINANCIAL-08-09.pdf C.F.S of Maruti Udyog
  12. 12. 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

×