ACCA/CAT

Figure 1

Published accounts of Tamari plc for year ended 31 December 1999

Cash Flow Statement 1999 1998

￡000￡000

Operating profit 501420

Depreciation charges 660 600

(-)Increase/decrease in stocks ?305250

(-)Increase/decrease in debtors ?184220

Increase in trade creditors 420120

Net cashflows from operating activities 1,0921,610

Returns on investment and servicing of finance

Interest paid ?150?50

Taxation paid?130?110

Capital expenditure and financial investment

Purchase of tangible fixed asset?1,620?900

Equity dividends paid?160 ?160

Cash outflow before financing ?968390

Financing

Issue of loan1,000100

Increase in cash32290

Profit and Loss Account extracts19991998

￡000￡000

Operating profit for 1999 501420

Interest paid15050

Profit before tax351370

Taxation:125115

Profit after tax226255

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