Cash Flow from Operating Activities: Cash Receipts from customers (for sale of goods and the rendering of services) Less: Cash paid to suppliers (for goods and services) Less: Cash paid to employees Less: Cash paid for other Operating Expenses Less: Income Tax paid (unless otherwise specified) Net Cash from / (used in) Operating Activities (CFO) Cash Flow from Investing Activities Cash Receipts from Sale of fixed assets or PPE, Intangibles like trademarks Add: Cash Receipts from Sale of investments in equity or debt of other entities Add: Cash advances and loans made to other parties Less: Cash Payments for Purchase of fixed assets ( including Capital Advances), Intangibles Less: Cash Payments for Purchase of Investments in equity or debt of other entities Less: Repayment of advances and loans made to other parties Add: Interest Received (not the Interest Income) Add: Dividend Received Net Cash from / (used in) Investing Activities (CFI) Cash Flow from Financing Activity: Cash proceeds from issuing shares (or common or preference stock) Add: Cash proceeds from issuing debentures, loans, notes payable, borrowings bonds & mortgages payable and other short-term or long-term debt Less: Cash payments for shares repurchase Less: Repayment of borrowings Less: Interest Paid (not the Interest Expense) Less: Dividend Paid ( on preferred or common stock) (including dividend tax if any) Net Cash from / (used in) Financing Activities (CFF) Net increase/ (decrease) in Cash and Cash Equivalents (CFO +CFI +CFF) Cash and cash equivalents at the beginning of the year (Adj: Effect of Exchange Rates on C&CE) Cash and cash equivalents at the end of the year

Cash Flow Statement : Direct Method

(A)

(B)

(C) (D)=(A+B+C) (E) (E)+ (D)