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Cashflow Statement Analysis of Renata Limited (Part 4)
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Abu Zafour
NAME : Abu Zafour Fathers Name : M. Fazlur Rahman Mothers Name : Mrs. Kohinur Begum Date of Birth : 1st January, 1988 Nationality : Bangladeshi by birth Birth Place : Bauphal, Patuakhali Marital Status : Single Religion : Islam (Sunni) Weight : 60 Kg. Height : 5’ 4” Health : Fit  
By Abu Zafour
Published on 6 April 2012
 
Cash flows from operating activities, Cash flows from Investing Activities, Cash Flows from Financing Activities, Net Cash Outflows, Closing cash and cash equivalents and Working Capital of Renata Limited.

Cashflow Statement Analysis of Renata Limited
Cash flows from operating activities

Operating activities includes the cash effects of transactions that create revenues and expenses. They thus enter into the determination of the net income.  The sources of cash inflows from the operating activities are-
Collection from customers and other sources of income. The sources of cash outflows from the operating activities are - Financial cost, payment of tax, payment of value added tax (VAT), payment to suppliers and employees and others.

Net Cash from Operating Activities
For the year ended 31 December 2005 and 31 December 2006.

Year: 2005
Cash inflow: Tk.1,836,005,683
Cash outflow: Tk.1,624,549,823
Net Cash from  operating activities: Tk.211,455,860

Year: 2006
Cash inflow: Tk.2,185,812,587
Cash outflow: Tk.2,116,621,297
Net Cash from  operating activities: Tk.69,191,290

Cash flows from Investing Activities
The company has been done the following investing activities-
Purchase of property, plant and equipment, investment in share, sale procedure of property, plant and equipment.
 
Net Cash from Investing Activities
For the year ended 31 December 2005 and 31 December 2006.

Year: 2005
Cash inflow: Tk.260,000
Cash outflow: Tk.151,986,364
Net Cash from investing activities: Tk.(151,726,364)

Year: 2006
Cash inflow: Tk.1,928,200
Cash outflow: Tk.224,799,510
Net Cash from investing activities: Tk.(224,871,310)

Cash Flows from Financing Activities:
The company has been done the following financing activities-
Medium term loan repaid, and dividend paid.
 
Net Cash from Financing Activities
For the year ended 31 December 2005 and 31 December 2006.

Year: 2005
Cash inflow -
Cash outflow: Tk.27,398,386
Net Cash from financing activities: Tk.27,398,386

Year: 2006
Cash inflow -
Cash outflow Tk.33,160,404
Net Cash from financing activities: Tk.33,160,404

Net Cash Outflows 
For the year ended 31 December 2005 and 31 December 2006.

Year: 2005
Cash inflow: Tk.1,836,265,683
Cash outflow: Tk.1,803,934,573
Net Cash outflow: Tk.32,331,110

Year: 2006
Cash inflow: Tk.2,187,740,787
Cash outflow: Tk.2,374,581,211
Net Cash outflow: Tk.(186,840,424)

Closing cash and cash- equivalents
For the year ended 31 December 2005 and 31 December 2006.

Year: 2005
Net Cash outflows = 32,331,110
Opening Cash and cash equivalents = (135,303,998)
Closing cash and cash equivalents = (102,972,888)

Year: 2006
Net Cash outflows = (186,840,424)
Opening Cash and cash equivalents = (102,972,888)
Closing Cash outflow equivalents = (289,813,312)

Working Capital
Working capital is the excess of current assets over the current liabilities. It is   calculated by deducting current liabilities from current assets.
Working capital = Current assets - Current liabilities

Year: 2005
Current assets=672,355,277
Current liabilities=384,140,329
Working capital =288,214,948

Year: 2006
Current assets=979,254,859
Current liabilities=658,881,691
Working capital = 320,373,168