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Chemalite B

US GAAP
Cash flow statement (direct method)
Cash Flow from Operating Activities
Cash Received from Customers 1816220
Cash paid to suppliers and Employees
Material 473150
Labour 660000
Rent 25000
Utilities 82000
Advertising 70000
Research & Development 63250
Insurance 97500
Selling and Admin 195750
Finished goods increase 99680
Interest 58750
Income tax 39150 1864230
Net Cash Provided by Operating Activities -48010
Cash Flow from Investing Activities
Purchase of Land, Building -425000
Sale of machinery 215500
Purchase of machinery & Land, Building -520000
Net Cash Used in Investing Activities -729500
Cash Flow from Financing Activities
Buy back of shares -26000
Raise short term debt 200000
Raise Long term debt 510000
Dividend paid -10000
674000
Net Decrease in Cash and Cash Equivalents -103510
Cash and Cash Equivalent at Beginning of Period 113000
Cash and Cash Equivalents at End of Period 9490
US GAAP indirect method
Cash Flow from Operating Activities
Profit after Income tax 118995
Adjustments to Reconcile Net Profit to Cash Flow from Operating Activities
Add:Depreciation 61625
Add:Amortization of patent 25000
Less: Gain on sale of equipment -24250
0
62375
Operating profit before Changes in Working capital 181370
Less: Increase in Accounts Receivable -70030
Less:Increase in Inventory - Raw material -20450
Less:Increase in Inventory -finished goods -99680
Less:Increase in Prepaid Insurance -65000
Less: Decrease in Taxes payable -950
Add: increase Deferred taxes 26730
-229380
Net Cash Provided by Operating Activities -48010
Cash Flow from Investing Activities
Purchase of Land -425000
Sale of machinery 215500
Purchase of machinery -520000
Net Cash Used in Investing Activities -729500
Cash Flow from Financing Activities
Buy back of shares -26000
Raise short term debt 200000
Raise Long term debt 510000
Dividend paid -10000
674000
Net Decrease in Cash and Cash Equivalents -103510
Cash and Cash Equivalent at Beginning of Period 113000
Cash and Cash Equivalents at End of Period 9490
No Accounts payable
1370
Less: increase in CA
Add: Increase in CL
Less: decrease in CL
Add: decrease in CA
62375
total depn provided during the year 66625
depn on new plant 56000
depn on old plant 10625
book value of old plant 191250
proceeds from old plant 215500
Chemalite B
Indian GAAP
Cash flow statement (direct method)
Cash Flow from Operating Activities
Cash Received from Customers 1816220
Cash paid to suppliers and Employees
Material 572830
Labour 660000
Rent 25000
Utilities 82000
Advertising 70000
Research & Development 63250
Insurance 97500
Selling and Admin 195750
Income tax 39150 1805480
Net Cash Provided by Operating Activities 10740
Cash Flow from Investing Activities
Purchase of Land, Building -425000
Sale of machinery 215500
Purchase of machinery & Land, Building -520000
Net Cash Used in Investing Activities -729500
Cash Flow from Financing Activities
Buy back of shares -26000
Raise short term debt 200000
Raise Long term debt 510000
Interest paid -58750
Dividend paid -10000
615250
Net Decrease in Cash and Cash Equivalents -103510
Cash and Cash Equivalent at Beginning of Period 113000
Cash and Cash Equivalents at End of Period 9490
Indian GAAP indirect method
Cash Flow from Operating Activities
Profit before Income tax 183925
Adjustments to Reconcile Net Profit to Cash Flow from Operating Activities
Add:Depreciation 61625
Add:Amortization of patent 25000
Less: Gain on sale of equipment -24250
Add:Interest expense 58750
121125
Operating profit before Changes in Working capital 305050
Less: Increase in Accounts Receivable -70030
Less:Increase in Inventory - Raw material -20450
Less:Increase in Inventory -finished goods -99680
Less:Increase in Prepaid Insurance -65000
-255160
Net Cash Provided by Operating Activities before tax 49890
Income tax paid -39150
Net Cash Provided by Operating Activities after tax 10740
Cash Flow from Investing Activities
Purchase of Land -425000
Sale of machinery 215500
Purchase of machinery -520000
Net Cash Used in Investing Activities -729500
Cash Flow from Financing Activities
Buy back of shares -26000
Raise short term debt 200000
Raise Long term debt 510000
Interest paid -58750
Dividend paid -10000
615250
Net Decrease in Cash and Cash Equivalents -103510
Cash and Cash Equivalent at Beginning of Period 113000
Cash and Cash Equivalents at End of Period 9490
Less: increase in CA
Add: Increase in CL
Less: decrease in CL
Add: decrease in CA
62375
total depn provided during the year 66625
depn on new plant 56000
depn on old plant 10625
book value of old plant 191250
proceeds from old plant 215500