DIRECT METHOD Cash Flow Bhd

Statement of Cash Flow for the year ended …..

RM RM
Cash from operating activities:
Cash receipts from customers ((Account receivable b/d – c/d) + Sales) xx
Cash paid to suppliers 1.(Cost of sales + Closing inventories - Opening inventories = Purchases)
2.(Account payable b/d – c/d) + Purchases) (xx)
Cash paid to employees (salaries) from SOPL
Cash paid for other expenses ( Administrative and Selling Distribution) From SOPL
Accrued expenses (b/d – c/d) + Expenses )
Prepaid expenses (c/d – b/d) + Expenses) (xx)
Cash generated from operations
Interest paid (Interest payable (b/d – c/d) + interest expenses) (xx)
Income taxes/taxation paid
(Tax payable (b/d – c/d) + Tax expenses)
(Tax recoverable (c/d – b/d) + Tax expenses) (xx)
Net cash flow from operating activities xx

Cash flows from investing activities:

Purchase of property, plant and equipment ( PPE b/d – c/d) at cost
Purchase of property, plant and equipment ( PPE b/d – c/d + Deprecation) at carrying value
(xx)
Proceeds from the disposal of property, plant and equipment (FAR 210 and above) xx
Purchase of investment ( Investment b/d – c/d = negative value)
Sales of investment ( Investment b/d – c/d positive value) (xx)
Dividend received/Interest received/ investment income/ dividend income/ interest income(From
SOPL) xx
Net cash flow from investing activities xx

Cash flows from financing activities:

Proceeds from the issue of share capital : Ordinary share ( c/d – b/d) positive value xx
: Preference share ( c/d – b/d) positive value xx
: Debenture ( c/d – b/d) positive value xx
Share buyback (ordinary share c/d – b/d) (negative value) (xx)
Redemption of preference shares ( Redeemable Preference Share c/d – b/d) (negative value) (xx)
Redemption of debenture ( Debenture c/d – b/d) negative value (xx)
Proceeds from long term borrowing ( Long term loan c/d – b/d) positive value xx
Repayment of long term borrowings ( Long term loan c/d – b/d) (negative value) (xx)
Payment of finance lease obligations (FAR 210 and above ) (xx)
Dividends paid ( interim dividend +dividend payable last year (b/d) (xx)
Net cash flow from financing activities xx

Net (Increase)/ (Decrease) in cash and cash equivalents* (operating + investing + financing) xx/(xx)
Cash and cash equivalent at the beginning of the period (note a) xx
Cash and cash equivalent at the end of the period (note a) xx
Note a
Cash and cash equivalent
Beginning of period End of period
RM RM
Cash at bank and in hand xx xx
Short term investment xx xx
Marketable security xx xx
Bank overdraft (xx) (xx)
Cash and cash equivalent xx xx