Understanding CASH FLOW Statement

VIRTUAL PROGRAM: Understanding cash flow statement

Date: 27-28, April , 2020     

Duration: 6 hrs VIRTUAL Program, split into 2 days, each of 3 hrs



Cash is critical for survival of any business and pandemic like COVID 19 reiterates the importance of assessment of cash flows in any business appraisal. The course will cover –

·       Computation of cash flow statement from balance sheet and P & L accounts.

·       Interpretation of cash flow statement thus prepared with focus on cash generated from operations and its uses.

·       Comparison of cash flow statements year over year

·       Assessment of capital needs for growth of business

·       Cash Flow guide to effective business covenants and credit risk movement.

·       Concept of Cash flow based assessment of working capital requirement

Course Audience

Credit Officers & analysts in SME Vertical of Banks & NBFCs

SME Entrepreneurs, Finance managers in SME Business.

Course Content


Session 1                                                                                      

Duration – Total 3 hours with 15 minutes break in-between

·       What is cash flow statement?

·       What are various types of Cash flows ?

·       How this statement is prepared from balance sheet and P & L statement.

·       Practical assignment on construction of cash flow statement.


Session 2                                                                                       

Duration – Total 3 hours with 15 minutes break in-between

·       Interpretation of Cash Flow statements

·       Cash Flow DSCR

·       Financial Covenants based on cash flow assessment

·       Cash Flow based assessment of Working capital

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