 This is one of the important statements nowadays people are looking into because it gives us clearly the money coming in and the money going out. How much money we are receiving during the year and where this money is going, where it is going to be used. The cash flow statement is to read cash in real money and there are no assumptions or estimates. Cash coming into business is inflow plus and cash going out of business is outflow. So basically in this statement we show inflow of cash and outflow of cash. Now cash flow prom are used in operating activities. There are three types of cash coming into business. Inflow of cash and outflow of cash. Now cash flow prom are used in operating activities. There are three activities we define in cash flow. One is operating activities. The business you are doing in regular business. Like buying and selling. If you are buying same thing and paying to your customers, so how much you pay to the customer. When you are buying something and you are paying to your suppliers, so how much you pay for the supplier. How much expenses you have paid. How much tax you have paid. How much interest you have paid. Clearly payments. Then cash flow prom used investing activities. Investing activities particularly long term. Not the short term, long term. For example you are buying some fixed assets, plant, equipment. You have to report it as outflow. But if selling part of it, then it is an inflow. So any long term investments you are making and reporting. If you are making an investment, it is an outflow. If you are selling any of those investments, that is inflow. Cash flow prom used in financing activities. That is also very important activity. The thing is if you are borrowing money, it is inflow. And if you are repayment, it is outflow. Similarly if you are issuing shares, it is and bringing cash in that is inflow. If you are buying out shares from the market, so this is outflow. But another important thing here is that if in case you are settling one of your liability by giving them shares, not cash. So one hand you are reducing your liability. On the other hand you are putting up cash in shares. So it is net off. But do remember in such case, you are not supposed to be just leave it like that. You have to mention in the cash flow statement, notes to the accounts that that is why the shares are increasing and loans are decreasing because there is no cash involved. So in case any significant activity of investments or financing where the cash is not involved, you need to give in through the notes to the accounts that this is how this increase or decrease in these two. Investment in capital assets, hope for future company. No investment means milking its assets, not investing in future growth. People want to see that you are buying more assets because you are building your capacity. So people want to see that rather than you are using whatever money you are coming in and just using it. Now in this case, if you are paying to your shareholders, that is also reported here. Payment for dividends. And if you are receiving some dividends, let's say from somewhere, so that will also be reported. But that will be reported in the investing activity, but sometime will report it in the operating activity. So the receipts and payments are in this particular report. Now financing from borrowing or issuing more shares, repayments of loans or buy back shares, they are again financing activities. Then there is less room for manipulation in the numbers. In fact, in this particular statement, you cannot do much. Otherwise, I've seen people are doing a lot of things in profit elastic on balance sheet, etc. But so what cash flow is concerned, no one can do anything. You have to show clearly the money coming in and the money going up. You can prepare cash flow statement, looking into income statement and the balance sheets. Normally, we have the two years balance sheet and income statement of a current year. And from there, we try to work out the cash flow statement. Cash flow statement is a key indicator of a company's financial health along with the profitability and the shareholder's equity. I used to say profit is one thing. But cash flow is the another important thing. If profit is life, cash flow is blood, oxygen. That is what important is. Now cash flow income statement increase in economic benefits during the accounting period in the form of inflows and enhancement of assets or decreased liabilities that result in increase in equity other than those relating to the contribution from the equity participants. Now expenses decrease income benefits during the accounting period in the form of outflow or debt. Now the depreciation, although it starts with income statement, but it is not a cash expense. It will be adjusted in profit to the show. But in fact, if you are preparing a direct method, we will discuss this later. If you are preparing a direct method, nobody will see the depreciation because the depreciation is not a cash expense. We are not paying to somebody. Only the asset you are buying is an outflow. So expense decrease the economic benefits during the current period in the form of outflow depreciation assets is incurrence of liability that result in decrease in equity other than those relating to distribution to the equity participant. Equity participants means here the shareholder basically. If you are making some payments as a dividend, then it is an outflow. Now another important thing here, if you are issuing them bonus shares, that bonus share is not cash flow. You are what you are doing basically, you are utilizing your retained earnings, reserves and issuing shares against those reserves. So they are not in fact in-flow or outflow. Thank you very much.