Cash flow statement, indirect method

A. Cash flow from operating activities

Net profit before tax and extraordinary items

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Adjustments for:

Depreciation and amortisation

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Impairment loss / provisions made

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(Profit) / loss on sale of assets and investments

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Unrealised foreign exchange (gain) / loss

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Interest income and dividend income

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Finance costs

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Operating profit before working capital changes

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(Increase) / decrease in inventories

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(Increase) / decrease in trade receivables

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(Increase) / decrease in other current assets

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Increase / (decrease) in trade payables and other liabilities

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Cash generated from operations

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Direct taxes paid (net of refunds)

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Net cash from operating activities (A)

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B. Cash flow from investing activities

Purchase of property, plant and equipment, including CWIP

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Proceeds from sale of assets

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Purchase / sale of investments

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