Eenvoudige Income Statement Format
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(61,350) XYZ COMPANY LIMITED STATEMENT OF CASH FLOW FOR THE YEAR ENDED JUNE 30, 2002 UNAUDITED - See "Notice to Reader" 2002 CASH FLOWS FROM OPERATING ACTIVITIES Net income for the year Adjustment for: Amortization Loss on disposal of property, plant and equipment Gain on disposal of investment Cash derived from operations Decrease (increase) in working capital items Accounts receivable Deposits and prepaid expenses Inventory Accounts payable and accrued liabilities Long-term debt - current portion Income tax payable Cash flows from operating activities 78,516 2001 17,854 -(16,149) 80,221 16,856 387 -26,053 7,625 (254) (2,487) (9,290) 25,200 14,387 23,380 688 (904) 34,543 -2,206 115,402 CASH FLOWS FROM INVESTING ACTIVITIES Acquisition of property, plant and equipment Proceeds from disposal of property, plant and equipment Proceeds from disposal of investment Dividends 8,810 85,966 (1,426) -61,150 -- (10,342) 3,113 -(16,000) 59,724 (23,229) (180,200) 86,100 (150,000) -- (94,100) (150,000) NET INCREASE (DECREASE) IN CASH RESOURCES 81,026 (87,263) CASH (DEFICIENCY) RESOURCES - Beginning of Year (69,474) 17,789 Cash flows from investing activities CASH FLOWS FROM FINANCING ACTIVITIES Advances from (repayments to) shareholder Acquisition of (repayment of) long-term debt CASH RESOURCES (DEFICIENCY) - End of Year Cash resources (deficiency) is comprised of: Cash Bank overdraft Bank loan 11,552 11,552 --- -(9,474) (60,000) 11,552 (69,474) The accompanying summary of significant accounting policies and notes are an integral part of these financial statements..
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