Statement of Cash Flows (التدفقات النقدية)

Indirect IAS 7
Indirect-method reconciliation of Operating, Investing (Laser Capex), and Financing (Equipment Lease) cash flows to Treasury balances.
Trial BalanceProfit & LossMulti-Branch P&LBalance SheetCash FlowEgypt VAT ReturnDeferred PackagesCash vs Accrual Bridge
Opening Cash & Banks

EGP 2,735,800

GL 1110 + 1120 + 1130 + 1140
Operating Cash Inflow

EGP 922,692.60

Cash Positive
Investing & Financing

EGP 0

Capex 1510 & Loan 2410
Closing Cash Position

EGP 3,658,492.60

Net Change: +EGP 922,692.60
Cash Flow ActivityAmount (EGP)
1. Cash Flows from Operating Activities
Accrual Net Operating Profit (from P&L)EGP 637,590
Add Back: Non-Cash Equipment Depreciation (GL 6280)EGP 0
Working Capital Movements (VAT Collected 2310, Inventory 1310, Deferred Packages 2210, Wallets 2220)EGP 285,102.60
Net Cash Provided by Operating ActivitiesEGP 922,692.60
2. Cash Flows from Investing Activities
Acquisitions of Medical Laser Devices & Clinic Fit-Out (GL 1510)EGP -0
Net Cash Used in Investing ActivitiesEGP -0
3. Cash Flows from Financing Activities
Equipment Leasing & Bank Loan Principal Repayments / Drawdowns (GL 2410)EGP 0
Net Cash from Financing ActivitiesEGP 0
Net Increase / (Decrease) in Cash & EquivalentsEGP 922,692.60
Cash, Corporate Banks & Clearing at Beginning of PeriodEGP 2,735,800
Cash, Corporate Banks & Clearing at End of PeriodEGP 3,658,492.60