 We are going to discuss the three activities which are reported in any cash flow statement. Now operational activities, in operation activities, we start with cash flow from operation, the cash generated from the business and good sale of goods and services after paying the cost of inputs and operation. Now let me tell you in detail what include in operating activity. Look if we are a trading business, we are buying goods and we are selling them. And if we are in a manufacturing business, then we buy raw material, put it in the process, then it is finished and then sold. So the material coming in the process will be your cash outflow. And after the goods are ready for sale, you are moving to sell it and then whatever money coming in that is the inflow. But at the same time, that is one item, raw material. What about the other administrative expenses? Selling distribution expenses, they are also equally important. So in this activity, we look into that how those expenses are going to be paid out. The selling admin, we put it together operating expense. Similarly, in this case, we have taxes paid. So the tax we pay that also be recorded here. Similarly, interest we pay that also be recorded here. Another important issue in this activity is direct method is simple, but so far indirect method is concerned. We start with profit and we do adjustments in those profit figures for those items which are not involving cash flow, but they are reported in the income statement and major items as depreciations, losses, or any other adjustment where the cash is not involved that will be adjusted back, added back to the profits. Similarly, if there is a gain which is separately, you are selling an asset and you are making certain gain on it, that gain is added to the profit. But that money which you are selling for the assets, that will go to the investment activity. The profit you added, gain you added to profit will be subtracted. So then we have another section here, the adjustments of working capital. And this is also a very important one. Working capital is basically current assets and current liability. So the change in current assets and the change in current liability that will also be reported as inflow or outflow. Now here some people are feeling difficulties like debtors, receivables. If you got let's say 100,000 receivable at the beginning of the year and now it is 80,000. So it means there is a drop of 20,000. What happened to that? That 20,000 you have collected. Similarly, if you look into creditors, you got a creditors of let's say 10,000 at the beginning of the year and now it is 7,000. So it means you paid of 3,000. But if you look the other way, you just look the other way that not necessarily it happens that all the time opening is more and closing is less. No. Investing activity shows the cash paid for capital expenditure, incorporate investment acquisitions, cash received from sale of long term assets. In financing activities, it shows the cash raised or paid to the firm stockholders and the debtors, debt holders. Normally this is regarding the lenders and the shareholders, whether how much money they are putting in and how much we are paying back. Thank you very much.