Calculation of cash flows from operating activities

Particulars Amount
Net Profit as per Statement of Profit and Loss or Difference between the closing and opening balance of Statement of Profit and Loss. xxx
Add: Transfer to Reserves xxx
Deffered Tax Liabilities (Net) xxx
Proposed Dividend (Current Year) xxx
Interim Dividend paid during the Year xxx
Provision for Tax made during the year xxx
Extraordinary Items, if any, debited to Statement of Profit
and Loss xxx
Less: Deferred Tax Assets(Net) (xxx)
Tax Refund if any (xxx)
Extraordinary Items, if any, credited to Statement of Profit
Loss (xxx)

Net Profit before Taxation and Extraordinary Items xxx
Add: Depreciation xxx
Goodwill,patents etc written off xxx
Interest on Long term borrowings/debentures xxx
Discount on issue of shares/ Loss on issue of debentures
written off xxx
Loss on sale of fixed assets xxx
Less:Interest on investments earned (xxx)
Rental income (xxx)
Dividend income (xxx)
Profit on sale of fixed assets (xxx)

Operating Profit before Working Capital Changes xxx

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