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To answer your question,

There are 2 ways to present CF

Most companies adopt the indirect method to present CF. Moya uses direct method of Cash flow statement to provide CF. IIRC, the receipt of the 113K includes income accrued (i.e not paid from last quarter). Its okay to book revenue that is not paid because we cant expect most companies to pay up upon the issue of invoice. There is usually a terms of payment.

Will provide the CF recon if i can do it later.

NPAT also includes an interest element which is found in the investing and financing activities of CF. So you must shift the interest upwards from the investing and financing side to the Operating


Im not a pro, still considered green horn.

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