Analysis of cash flow statement and balance sheet of a publicly traded apparel company

CORPORATE
ACCOUNTING

The organization that has been selected for analysis of its
annual report in context of its cash flow statement and
balance sheet is Gazal Corporation limited.
 Gazal corporation limited is a public listed apparel brand
company listed on ASX.
 Specialization of company is in building and developing
national and international brands in the fashion
accessories and apparel industry.

ANALYSIS OF CASH FLOW
STATEMENT:
 Items under cash flow from financing activities include proceed
from share issue, proceed from borrowing, dividend paid and
repayment from borrowing.
 Items reported under cash flow from investing activities include
purchase of property, equipment and plant, purchase of
intangibles, proceeds from sale of building, equipment and plant,
proceeds from sale of discontinued operations, income tax paid
non discontinued operations and dividend from joint ventures
(Collier 2015).
 Items reported under cash flow from operating activities include
payment from customers, payment to suppliers, interest received,
income tax paid and interest and other cost of finances paid.