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INFLOW OUTFLOW
CASH
FROM OPERATIONS CASH LOST
NET INCREASE IN
CASH FLOW
EXISTING CASH FLOW
POSITION
Cash Flows
Only cash inflow and outflow are considered Increase or decrease in the working capital is
registered
Causes and changes of cash position Causes and changes of working capital position
Considers only most liquid assets pertaining to Considers in general that is current assets; the
cash resources; which fosters only for very duration of the liquidity of the current assets
short span of planning are longer in gestation than the liquid assets:
which paves the way for the long span of
planning
Opening and closing balances of cash resources Increase or decrease in working capital is
are considered for the preparation considered but not the opening and closing
balance for preparation
The flow in the statement means real cash flow The flow in the statement need not be real cash
flow
TATA MOTORS CASH FLOW
STATEMENT
Mar '05 Mar '06 Mar '07 Mar '08 Mar '09
Net Cash From Operating Activities 1249.82 -221.03 2210.13 6174.50 1295.02
Net Cash (used in)/from Financing Activities 940.67 -855.27 303.58 1132.46 8104.70
Net (decrease)/increase In Cash and Cash Equivalents 1233.92 -1077.36 -291.39 1585.10 -1244.95
Opening Cash & Cash Equivalents 771.12 2196.79 1118.15 806.21 2386.77
Closing Cash & Cash Equivalents 2005.04 1119.43 826.76 2391.31 1141.82
Statement of Cash Flows