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ALTO LIMITED
CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2022
	Workings (if any)	R
Cash flows from operating activities
Profit before interest and tax/Operating profit
Adjustments to convert to cash from operations
Profit before working capital changes
Working capital changes
Cash generated from operations
Cash flows from investing activities
Cash flows from financing activities
Net
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year

REQUIRED Use the information provided below to prepare the Cash Flow Statement of Alto Limited for the year ended 31 December 2022. INFORMATION The following amounts were obtained from the Statement of Comprehensive Income for the year ended 31 December 2022 and Statement of Financial Position of Alto Limited as at 31 December 2022 and 31 December 2021: Note: - Dividends paid and recommended during 2022 amounted to R300 000. - All purchases and sales of inventories are on credit. - Some of the investments were redeemed during the financial year ended 31 December 2022. - Debtors are granted credit terms of 30 days