 Now see how we prepare these cash flow statements and first of all, let's see what is direct method. Direct method is cash flow from operating activities are calculated, collection from customer. It's interesting that the whole year we are collecting from customer. The cash book is there. So we can't manage basically the whole year totals and then say this much amount we have collected from the customer. No. What we do normally, we take cash sales separately and that is another ledger where with cash sales are there and the credit sales. We got receivables and we keep on selling on receivable but we keep on collecting also. What we do normally, we have a formula that you got opening receivables, you got the credit sales total and you reduce closing receivable. So the balance you collected. Then paid to the supplier. Here there is a slight difficulty because we are making payment for the purchases. But in profit or loss account, we have cost of goods sold. So what we do normally, opening stock is there, closing stock is there. So what we do, we need to find out the purchases first and simple equation. Opening stock plus purchases minus closing stock is equal to cost of goods sold. So put this equation, you have the opening, you have the closing and you also have cost of goods sold. So the equation X is purchases. So if you work it out, you will get the figure of purchases. So once you got the purchases figure, then you go for payables both side, opening and closing. So in this group, opening payable plus purchases minus closing payable, that means you paid to your suppliers. Similarly employees, salaries, wages, they are all together. There is a ledger always in this, so you just take it and then report it as a expense. Then payment for operating expenses. This is again a difficult job because in the statement we got one figure operating expenses. But there are some adjustments in those figures and we need to make adjustments and those figures so that we can come up that what is basically payment for operating expense. The other thing is interest rate. Again, it's not that straightforward. This is interest rate, not the sale tax rate, please, because sale tax is adjustable. We collect from customers and we pay to the supplier also. So we adjust it in the monthly basis. Now interest paid simply the amount we pay to the bankers or the lenders. Now that figure is including all bank charges as well. It's not simply the amount you pay interest rate. All charges you pay to the banker should be added here. Now, tax paid is, again, as I said, paid on to the lenders for the loans you borrow, the debts you collect, or sometime you issue bonds to whatever you pay interest on bonds that also be paid interest. So we need to calculate the interest paid. Again, here there is opening liabilities. Then we charge to the profits and then we have the closing liabilities. So you balance it and you see how much you paid. Now in this tax case, there are certain taxes called deferred tax. Now this is not immediately payable. It is rooted from profit and then added to another item called deferred tax account. So when we're working tax paid figure, we need to put together income tax as well as the deferred tax and then see how much we have the opening balances of these two figures and how much we have charged to the profit and loss account. And then what is the remaining which is still in the closing balance sheet? So what we do normally, we take the balance and that will be the amount paid to the governments as taxes. Then if you net it off all these things, you will get the cash flow operating activities and it must be positive. Only then we can say the business is doing a good job. And if it is negative, it's a serious threat to the business. Thank you very much.