Analysis of Cash Flow Statement of Sand Nisko Capital Berhad (SNCB)

Study the Cash Flow Statement of Sand Nisko Capital Bhd for 2019 and 2020 respectively. Provide necessary comments, where appropriate on how the cash flow of the company was managed and give proper recommendations/suggestions as to how the company should improve its cash flow position.

Analyse the cash Flow from Operating Activities.

SAND NISKO CAPITAL BERHAD (Incorporated in Malaysia) STATEMENTS OF CASH FLOWS FOR THE FINANCIAL YEAR ENDED 31 DECEMBR 2020 Group 2020 RM Company 2020 2019 RM RM 2019 RM Note Cash flows (used in)/from operating activities (Loss)/Profit before tax from: Continuing operations Discontinued operations 1,940,385 (271,016) 12 (844,463) 371,477 (472,986) (1,447,590) 787,847 (659,743) 1,940,385 (271,016) 316,609 485,440 485,440 502,184 457,576 44,608 433 433 (1,242,667) (2,401,961) (47,992) Adjustment for: Amortisation of right-of-use assets Depreciation of property, plant and equipment Continuing operations Discontinued operations Gain on disposal of investment in subsidiary Gain on disposal of property, plant and equipment Finance cost Interest income Continuing operations Discontinued operations Inventories written off Impairment loss on other receivables Reversal of impairment loss on other receivables Impairment loss on property, plant and equipment Fair value gain on investment properties from discontinued operations (69,999) 63,674 (115,297) (115,297) (1,081) (1,064) (17) 637,504 816,427 11 663,299 300,261 11 (300,261) 4 716,021 310,536 (570,000)