Cash flow - Question 3 (1).docx - a LEDANG BHD STATEMENT OF...

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a) LEDANG BHD STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 JUNE 2017 RM RM Cash Flow from Operating Activities Net profit before tax 203,800 Adjustment for: Depreciation 63,500 Interest expense 10,000 Loss on disposal of machinery 17,000 Gain on disposal of motor vehicles (4,500) Operating profit before working capital changes 289,800 Decrease in inventory (272,000 – 269,800) 2,200 Increase in trade receivables (312,000 – 292,000) (20,000) Decrease in trade payables (585,500 – 472,500) (113,000) Cash generated from operations 159,000 Interest paid (10,000) Taxes paid (55,500 – 10,500) (45,000) Net cash flows from operating activities 104,000 Cash Flow from Investing Activities Cash received from disposal of machinery 136,400 Cash received from disposal of motor vehicle 50,000 Purchase of machinery (246,900) Purchase of motor vehicle (185,800) Net cash flows from investing activities (246,300) Cash Flow from Financing Activities Proceeds from the issue of shares (1,250,000 – 1,100,000) 150,000 Proceeds from bank loan 100,000 Dividends paid (90,000) Net cash flows from financing activities 160,000 Net increase in cash and cash equivalents 17,700 Cash and cash equivalent at the beginning 374,280 Cash and cash equivalent at the end 391,980

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