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Cash flow from operating activities
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Payments (SGD)Receipts (SGD)
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Net profit before taxation, 4,550
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Adjustments for :
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Depreciation550
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Foreign exchange loss40
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Interest income300
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Dividend income 200
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Interest expense400
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Operating profit before working capital changes
5,040
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Increase in sundry debtors 600
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Decrease in inventories1000
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Decrease in sundry creditors 1870
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Cash generated from operations3,570
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Income taxes paid760
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Cash flow before extraordinary item2,810
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Proceeds from the sale of assets180
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Net cash from operating activities2,990
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Cash flows from investing activities
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Payments (Rs. )Receipts (Rs.)
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Purchase of fixed assets350
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Proceeds from sale of equipment20
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Interest received200
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Dividends received160
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Net cash from investing activities30
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Cash flows from financing activities
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Payments (Rs. )Receipts (Rs.)
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Proceeds from issuance of share capital250
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Proceeds from long-term borrowings250
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Repayment of long-term borrowings180
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Interest paid270
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Dividends paid1200
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Net cash used in financing activities-1150
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Net increase in cash and cash equivalents1,870
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Cash and cash equivalents at beginning of period
160
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Cash and cash equivalents at end of period 2,030
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