CASH FLOW STATEMENT OF M/S.

ABC CO
Proprietor/Authorised Person Names

PAN No of Firm

Period of statement From 2019-20 to 2022-23

UDIN No
 CASH FLOW STATEMENT OF M/S.ABC CO
Audited Audited Audited Audited
Particulars Add/Less
2019-20 2020-21 2021-22 2022-23
OPERATING ACTIVITY
Net Profit after Depreciation 11,554 31,135 28,338 36,190
Depreciation Add 29,043 28,589 28,480 31,332
Changes in Creditors Add 5,741 23,035 17,745 19,551
Expense of Finance Activity Add 2,815 14,393 24,834 24,529
Changes in Inventory Less 10,131 40,650 31,315 34,502
Changes in Debtors Less 8,443 33,875 26,096 28,752
Income of Investment Activity Less 1,925 2,118 5,715 6,286

OPERATING ACTIVITY -A TOTAL 28,655 20,509 36,271 42,062

INVESTMENT ACTIVITY
Income from Investments Add 1,925 2,118 5,715 6,286
Changes in Fixed Assets Less 25,000 32,000 25,000 47,000
Changes in Investments Less 2,500 2,750 51,388 8,164

INVESTMENT ACTIVITY -B TOTAL (25,575) (32,633) (70,673) (48,878)

FINANCING ACTIVITY
Changes in Loans Liability Add (4,140) 96,481 87,009 (2,542)
Changes in O/s Taxes Add 211 1,436 206 774
Changes in Loans & Advances Less 750 788 827 868
Changes in Other Current Assets Less 675 709 744 781
Interest Expense Less 2,815 14,393 24,834 24,529
Reduction in Capital Less 7,767 12,229 12,269 14,500

FINANCING ACTIVITY -C TOTAL (15,936) 69,799 48,541 (42,447)

Cash & Cash Equivalent D=(A+B+C) (12,856) 57,676 14,139 (49,263)

Opening Cash Balance E 22,221 9,365 67,040 81,179
Closing Cash Balance F =(D+E) 9,365 67,040 81,179 31,916

Place (FOR M/S.ABC CO)

Date
(Authorised Signatory)
 PROFIT & LOSS A/C OF M/S. ABC CO
Audited Audited Audited Audited Audited
Particulars
2018-19 2019-20 2020-21 2021-22 2022-23
Profit before Interest &
Depreciation 40,203 41,488 71,999 75,937 85,765
Interest on Other Loans 3,312 2,815 2,393 2,034 1,729
Interest on Cash Credit - - 12,000 22,800 22,800
Depreciation 29,270 29,043 28,589 28,480 31,332
Indirect Income-Interest 1,750 1,925 2,118 5,715 6,286
Net Profit 9,371 11,554 31,135 28,338 36,190

CAPITAL A/C OF M/S. ABC CO

Audited Audited Audited Audited Audited
Particulars
2018-19 2019-20 2020-21 2021-22 2022-23
Opening Capital 770,000 772,536 776,324 795,231 811,299
Net Profit 9,371 11,554 31,135 28,338 36,190
Drawings 2,400 2,640 2,904 3,194 3,514
LIC, Other Deductions 3,200 3,520 3,872 4,259 4,685
Income Tax 1,234 1,607 5,453 4,816 6,301
Closing Capital 772,536 776,324 795,231 811,299 832,989
 BALANCE SHEET OF M/S.ABC CO
Audited Audited Audited Audited Audited
Particulars
2018-19 2019-20 2020-21 2021-22 2022-23
SOURCE OF FUNDS
Capital A/c 772,536 776,324 795,231 811,299 832,989

Loans Liability
Secured Loans 13,500 11,475 9,754 8,291 7,047
Unsecured Loans 14,100 11,985 10,187 8,659 7,360
Cash Credit - - 100,000 190,000 190,000

Current Liabilities & Provisions

Sundry Creditors 114,821 120,562 143,597 161,342 180,893
Duties & Taxes / Provisions 2,672 2,884 4,320 4,526 5,300

SOURCE OF FUNDS 917,630 923,230 1,063,088 1,184,117 1,223,590

APPLICATIONS OF FUNDS
Fixed Assets - Immovable 200,000 200,000 200,000 200,000 200,000
Fixed Assets - Movable 270,430 266,387 269,798 266,318 281,987

Investments 25,000 27,500 30,250 81,638 89,801

Current Assets
Loans & Advances 15,000 15,750 16,538 17,364 18,233
Sundry Debtors 168,854 177,297 211,172 237,268 266,020
Closing Stock 202,625 212,756 253,406 284,721 319,224
Other Current Assets 13,500 14,175 14,884 15,628 16,409
Cash & Bank Balance 22,221 9,365 67,040 81,179 31,916

APPLICATION OF FUNDS 917,630 923,230 1,063,088 1,184,117 1,223,590

Place (FOR M/S.ABC CO)

Date
(Authorised Signatory)