📌 Purpose:
Shows actual inflow and outflow of cash from operations, investing, and financing.
📊 Sections:
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Operating Activities (cash from sales, payments)
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Investing Activities (purchase/sale of assets)
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Financing Activities (loans, capital injections)
📝 Example:
Cash from operations: ₹50,000
Cash used in investing: ₹-20,000
Net increase in cash: ₹30,000