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    Chemalite-B Cash Flow Format

    Uploaded by

    Nishant Wasad
    The cash flow statement shows cash flow from operating, investing, and financing activities for Chemalite Inc. for the year ending December 31, 2005. Cash flow from operating activities was $10740, which was calculated by adjusting profit before tax for non-cash expenses and items belonging to other heads, and changes in working capital. Cash flow from investing activities was -$729500, which included purchases and sales of land, buildings, and equipment. Cash flow from financing activities was $615250, coming from changes in short-term debt, long-term debt, interest payments, and dividend payments.

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    Chemalite-B Cash Flow Format

    Uploaded by

    Nishant Wasad
    208 views3 pages
    The cash flow statement shows cash flow from operating, investing, and financing activities for Chemalite Inc. for the year ending December 31, 2005. Cash flow from operating activities was $10740, which was calculated by adjusting profit before tax for non-cash expenses and items belonging to other heads, and changes in working capital. Cash flow from investing activities was -$729500, which included purchases and sales of land, buildings, and equipment. Cash flow from financing activities was $615250, coming from changes in short-term debt, long-term debt, interest payments, and dividend payments.

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    chemalite-b Cash Flow Format

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    The cash flow statement shows cash flow from operating, investing, and financing activities for Chemalite Inc. for the year ending December 31, 2005. Cash flow from operating activities was $10740, which was calculated by adjusting profit before tax for non-cash expenses and items belonging to other heads, and changes in working capital. Cash flow from investing activities was -$729500, which included purchases and sales of land, buildings, and equipment. Cash flow from financing activities was $615250, coming from changes in short-term debt, long-term debt, interest payments, and dividend payments.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    208 views3 pages

    Chemalite-B Cash Flow Format

    Uploaded by

    Nishant Wasad
    The cash flow statement shows cash flow from operating, investing, and financing activities for Chemalite Inc. for the year ending December 31, 2005. Cash flow from operating activities was $10740, which was calculated by adjusting profit before tax for non-cash expenses and items belonging to other heads, and changes in working capital. Cash flow from investing activities was -$729500, which included purchases and sales of land, buildings, and equipment. Cash flow from financing activities was $615250, coming from changes in short-term debt, long-term debt, interest payments, and dividend payments.

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    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
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    Profit before tax

    Add: Non cash expenses


    > Depreciation +
    > Amortization +
    Adjust for items belonging to other heads
    > Loss on sale of assets +
    > Loss on sale of investments +
    > Gain on sale of assets/investments -
    > Interest expenses +
    > Dividend income -
    > Interest incomes -
    CFO before working capital changes
    Adjust for changes in working capital
    Increase in current assets -
    Decrease in current assets +
    Increase in current liabilities +
    Decrease in current liabilities -
    CFO before taxes
    Less: Taxes paid during the year
    cash flow from operating activities
    Chemalite Inc.
    Cash flow statement for the year ending December 31, 2005
    Particulars Amount
    Profit before tax 183925
    Add: Non cash expenses (in the I/S)
    > Depreciation + 61625
    > Amortization + 25000
    86625
    Adjust for items belonging to other heads (in the I/s)
    > Gain on sale of equipment - -24250
    > Interest expenses + 58750
    34500
    CFO before working capital changes 305050
    Adjust for changes in working capital (opening and closing balance sheet)
    Increase in A/R 69500-139530 -70030
    Increasein raw materials 55000-75450 -20450
    Increase in FG 0-(104680-5000) -99680
    Increase in prepaid insurance 0-65000 -65000
    -255160
    CFO before taxes 49890
    Less: Taxes paid during the year -39150
    cash flow from operating activities 10740

    Cash flow from investing activities


    Purchase of land and building -425000
    Sale of old machines 215500 (includes book value of assets so
    Purchase of new machines -520000
    Cash used in investing activities -729500

    Cash flow from financing activities (balance sheet)


    Short-term debt 200000
    Long-term debt 510000
    Interest payment -58750
    Dividend paid -10000
    Buyback of shares -26000
    Cash flow from financing activities 615250
    Net change in Cash and Cash equivalent -103510
    Add: Opening cash and cash equivalent 113000
    Closing cash and cash equivalent 9490

    Retained earnings Dividend payable


    Opening 18475 Opening payable
    + Profit 118995 + Dividend declared during the y
    - Dividend declared 12000 Plug - Dividend paid during the year
    = closing 125470 = closing balance
    (includes book value of assets sold + profit on sale of asset)

    10000
    d declared during the y 12000
    d paid during the year 10000 plug
    12000

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