Cash flow statement please

BDA VEGETARIAN FOODS LTD. Preparation and Analysis of Statement of Cash Flows including FCFO and Ratio Analysis BDA Vegetarian Foods Ltd. is a hypothetical company in the food processing sector. Given hereunder is the following financial information related to it: 1. Ind AS Balance sheet as at March 31, 2017 2. Ind AS Statement of profit and loss for the year ended March 31, 2017 3. Additional information BDA VEGETARIAN FOODS LTD. IND AS BALANCE SHEET AS AT 31ST MARCH, 2017 in Crores Particulars As at 31.03.2017 As at 31.03.2016 ASSETS Non-Current Assets 253.75 106.25 12.50 6.25 8.63 0.00 Property, Plant and Equipment Capital Work-in-Progress Intangible Assets under development Financial Assets: Investments in subsidiaries Other investments Loans 225.00 187.50 39.85 75.00 30.00 37.50 1.25 18.88 15.75 1.88 14.25 10.25 70.00 195,00 . 54 38 108.75 212.50 25.00 181.25 6.88 4.40 5.63 12.50 5.00 0.63 1.25 888.27 1039.39 218.75 158.25 415,48 180.00 Trade receivables Other financial assets: Security deposits Other non-current assets: Advances to suppliers Current Assets Inventories Financial Assets Investments Trade Receivables Cash and cash Equivalents Bank balances other than cash and cash equivalents Other financial assets: Interest receivable Other current assets: Prepaid expenses TOTAL ASSETS EQUITY AND LIABILITIES Equity Equity Share Capital Other Equity Liabilities Non-current liabilities Financial Liabilities: Borrowings: ...... 10% debentures ......Other borrowing Provisions: Employee benefit expenses Deferred Tax Liabilities (Net) Other non-current liabilities: Advances from customers Current liabilities Financial abilities: Borrowings Trade Payables Other Financial Liabilities: .....Current maturities of other long term borrowings ....Finance costs payable Other Current Liabilities: Advances from customers Provisions: Warranties Current Tax Liabilities (Net) Total Liabilities 37.50 0.00 110.00 123.75 15:28 19.13 112.50 85.63 12.50 15.00 20.00 15.00 72.50 236.25 5.00 3.75 6.25 20.00 12.50 23.75 4.50 5.39 7.50 12.50 888.27 1039.39 BDA VEGETARIAN FOODS LTD. IND AS STATEMENT OF PROFIT & LOSS FOR THE YEAR ENDED 31ST MARCH, 2017 Particulars in Crores Income: Revenue from Operations Other Income Total Income 4250.98 32.25 4283.23 2440.00 237.50 125.00 360.63 125.00 18.13 56.25 473.13 3835.64 447.59 Expenses: Cost of materials consumed Purchases of Stock-in-Trade Changes in inventories of Finished Goods Stock-in-Trade and Work-in-Progress Excise Duty Employee Benefits expense Finance Costa Depreciation and Amortisation expense Other Expenses Total Expenses Profit Before Tax Tax Expense: Current Tax Deferred Tax Total Tax Expense Profit For The Year Other Comprehensive Income Items that will be reclassified to profit or LOSS Unrealized gain on debt instruments measured at FVTOCI Deferred Income tax relating to these items Total Other Comprehensive Income for the Year, Net of Tax Total Comprehensive Income for the Year 52 50 39.36 101.86 345.78 11.00 13.75 7.25 352.00 Additional information: 1. Break-up of other income in Crore Dividend 8.00 Interest eamed on investments 17.00 Unrealized fair value gain on investment in equity shares (current investments) measured at FVTPL 7.25 Total 32 25 2. PPE: Given hereunder is the note to the financial statements on PPE. Note 1: Property, plant and equipment in Crore Original cost Depreciation Net block As at 31-03-2016 238.75 As at 31-03-2016 132.50 106.25 Additions 206.25 For 2016-17 56.25 Lass: Disposals (10.00) Less: On disposals 17.50) As at 31-03-2017 435.00 As at 31-03-2017 181.25 253.75 3. Other expenses include deficit on sale of PPE 0.63 crore. 4. 10% debentures of 37.50 crore were issued in lieu of a PPE item acquired. 5. Other Non-current investments amounting to 35 crore were purchased during the year. 6. Other Non-current investments include unrealized fair value gain of 11.00 crore on debt instruments measured at FVTOCI. Deferred tax charge of 3.75 crore on the unrealized gain has been credited to deferred tax liabilities Balance, being net gain, oft 7.25 crore has been credited to OCI reserve. 7. Movements Other equity are as under: In crore General reserve Retained warnings OCI Total 0.00 160.00 345.73 0.00 7.25 7.25 0.00 0.00 Other equity as on 31-03-2016 100.00 60.00 Add: Prolit after tax for 2016-17 0.00 345.73 Add: Other comprehensive income for the year, net of tax 0.00 0.00 Add Loss Transfer to general reserve from ratained earnings 262.50 1262.50) Less: Dividend and dividend tax paid for the year 2015-16 0.00 135.00 Less Insue of bonus shares 62.50) 0.00 Other equity as on 31-03-2017 300.00 108 23 8. Equity share capital comprises of shares of FV of 10. 9. Long term borrowings (others) of 31.25 crore were raised during the year. 0.00 (35.00 0.00 7.25 415.48 BDA VEGETARIAN FOODS LTD. Preparation and Analysis of Statement of Cash Flows including FCFO and Ratio Analysis BDA Vegetarian Foods Ltd. is a hypothetical company in the food processing sector. Given hereunder is the following financial information related to it: 1. Ind AS Balance sheet as at March 31, 2017 2. Ind AS Statement of profit and loss for the year ended March 31, 2017 3. Additional information BDA VEGETARIAN FOODS LTD. IND AS BALANCE SHEET AS AT 31ST MARCH, 2017 in Crores Particulars As at 31.03.2017 As at 31.03.2016 ASSETS Non-Current Assets 253.75 106.25 12.50 6.25 8.63 0.00 Property, Plant and Equipment Capital Work-in-Progress Intangible Assets under development Financial Assets: Investments in subsidiaries Other investments Loans 225.00 187.50 39.85 75.00 30.00 37.50 1.25 18.88 15.75 1.88 14.25 10.25 70.00 195,00 . 54 38 108.75 212.50 25.00 181.25 6.88 4.40 5.63 12.50 5.00 0.63 1.25 888.27 1039.39 218.75 158.25 415,48 180.00 Trade receivables Other financial assets: Security deposits Other non-current assets: Advances to suppliers Current Assets Inventories Financial Assets Investments Trade Receivables Cash and cash Equivalents Bank balances other than cash and cash equivalents Other financial assets: Interest receivable Other current assets: Prepaid expenses TOTAL ASSETS EQUITY AND LIABILITIES Equity Equity Share Capital Other Equity Liabilities Non-current liabilities Financial Liabilities: Borrowings: ...... 10% debentures ......Other borrowing Provisions: Employee benefit expenses Deferred Tax Liabilities (Net) Other non-current liabilities: Advances from customers Current liabilities Financial abilities: Borrowings Trade Payables Other Financial Liabilities: .....Current maturities of other long term borrowings ....Finance costs payable Other Current Liabilities: Advances from customers Provisions: Warranties Current Tax Liabilities (Net) Total Liabilities 37.50 0.00 110.00 123.75 15:28 19.13 112.50 85.63 12.50 15.00 20.00 15.00 72.50 236.25 5.00 3.75 6.25 20.00 12.50 23.75 4.50 5.39 7.50 12.50 888.27 1039.39 BDA VEGETARIAN FOODS LTD. IND AS STATEMENT OF PROFIT & LOSS FOR THE YEAR ENDED 31ST MARCH, 2017 Particulars in Crores Income: Revenue from Operations Other Income Total Income 4250.98 32.25 4283.23 2440.00 237.50 125.00 360.63 125.00 18.13 56.25 473.13 3835.64 447.59 Expenses: Cost of materials consumed Purchases of Stock-in-Trade Changes in inventories of Finished Goods Stock-in-Trade and Work-in-Progress Excise Duty Employee Benefits expense Finance Costa Depreciation and Amortisation expense Other Expenses Total Expenses Profit Before Tax Tax Expense: Current Tax Deferred Tax Total Tax Expense Profit For The Year Other Comprehensive Income Items that will be reclassified to profit or LOSS Unrealized gain on debt instruments measured at FVTOCI Deferred Income tax relating to these items Total Other Comprehensive Income for the Year, Net of Tax Total Comprehensive Income for the Year 52 50 39.36 101.86 345.78 11.00 13.75 7.25 352.00 Additional information: 1. Break-up of other income in Crore Dividend 8.00 Interest eamed on investments 17.00 Unrealized fair value gain on investment in equity shares (current investments) measured at FVTPL 7.25 Total 32 25 2. PPE: Given hereunder is the note to the financial statements on PPE. Note 1: Property, plant and equipment in Crore Original cost Depreciation Net block As at 31-03-2016 238.75 As at 31-03-2016 132.50 106.25 Additions 206.25 For 2016-17 56.25 Lass: Disposals (10.00) Less: On disposals 17.50) As at 31-03-2017 435.00 As at 31-03-2017 181.25 253.75 3. Other expenses include deficit on sale of PPE 0.63 crore. 4. 10% debentures of 37.50 crore were issued in lieu of a PPE item acquired. 5. Other Non-current investments amounting to 35 crore were purchased during the year. 6. Other Non-current investments include unrealized fair value gain of 11.00 crore on debt instruments measured at FVTOCI. Deferred tax charge of 3.75 crore on the unrealized gain has been credited to deferred tax liabilities Balance, being net gain, oft 7.25 crore has been credited to OCI reserve. 7. Movements Other equity are as under: In crore General reserve Retained warnings OCI Total 0.00 160.00 345.73 0.00 7.25 7.25 0.00 0.00 Other equity as on 31-03-2016 100.00 60.00 Add: Prolit after tax for 2016-17 0.00 345.73 Add: Other comprehensive income for the year, net of tax 0.00 0.00 Add Loss Transfer to general reserve from ratained earnings 262.50 1262.50) Less: Dividend and dividend tax paid for the year 2015-16 0.00 135.00 Less Insue of bonus shares 62.50) 0.00 Other equity as on 31-03-2017 300.00 108 23 8. Equity share capital comprises of shares of FV of 10. 9. Long term borrowings (others) of 31.25 crore were raised during the year. 0.00 (35.00 0.00 7.25 415.48