ATLAS & UNION JUTE PRESS CO. LTD.

Cash Flow Statement for the year ended 31st March 2016

2015-2016 (Rs.) 2014-2015 (Rs.)

A Cash flow from operating activity

Net Profit before tax 548390 767916
Adjutments for :
Depreciation & Amortization 24754 10702
(-) Interest received -848223 -818289
Operating profit before working capital changes -275079 -39671

Adjustments for working capital changes :

(-) Increase / Decrease in Trade receivables -74384 760
(-) Increase / Decrease in other receivables -380166 -111978
Increase / (-) Decrease in Trade & other payables 32801 -547331
Cash generated from operations -696828 -698220

Direct taxes refund / (-) paid (net) -165827 -409064

Net cash from/ (-) used in operating activity -862655 -1107284

B Cash flow from investing activity

Sale/ (-) Purchase of fixed assets -49156 0
(-) Purchase / Sale of investments (net) 35000 0
Interest received 848223 818289
Net cash from / (-) used in investing activity 834067 818289

C Cash flow from financing activity 0 0

Net cash from/(-) used in financing activity 0 0

Net cash flow during the year (A+B+C) -28588 -288995

Cash and cash equivalents as at the beginning of the year 129398 418393
Cash and cash equivalents as at the end of the year 100810 129398

The Cash Flow Statement is prpared in accordance with the Indirect Method as Accounting Standard-3

In terms of our Report of even date For & on behalf of the Board

For & on behalf of

S.B.DANDEKER & CO.
Chartered Accountants
(Firm Regn No-301009E)
Director

Kedarashish Bapat
Partner
(Membership No.057903)

Place: Kolkata Director

Date: 19th August,2016