cash flows from operations

adjustments in respect of:

Depreciation
interest expense
(to be added to profit before tax)

Operating profit before changes in working capital

a company's cash-generating ability from its core operations by eliminating the impact of changes in short-term assets and liabilities like accounts receivable and inventory.

Changes in working capital

Increase in inventory
Increase in debtors (increase means outflow)
Increase in creditors (increased means inflow)

Notes

interest paid
dividends paid
tax paid

Dividends Paid

Amount owing at end of previous year: xxxx
Dividends paid and declared: xxxx
Less: Dividends outstanding at end of current year   (XXXX)
Total dividends paid                                                           XXXX

tax paid

Amount from income statement: xxxx
balance owing at beginning of the year: xxxx
Balance owing at the end of year: (xxxx)
cash amount paid during the current period: xxxxCash

Interest Paid

opening balance (if theres an interest accrued exp.): xxxx
interest expense (found in the income statement): xxxx
Less: Closing balance (if there’s an interest accrued expense): (xxxx)
interest paid, as reflected: xxxx