Prepare the Statement of Cash Flows (Operating and Investing Activities sections) using the direct method for Kwagga Packaging CC for the year ended 28 February 2026, noting any assumptions made due t

Here is the Statement of Cash Flows (Operating and Investing Activities sections) for Kwagga Packaging CC for the year ended 28 February 2026, prepared using the direct method.

Assumptions due to limited information:

• For operating activities, it is assumed that the listed expenses (Security, Telephone, Other admin and operating expenses, Income tax expense) represent the cash payments for these items, as no information on changes in related current assets or liabilities (e.g., prepayments, accruals, trade payables, trade receivables, inventory) is provided. Therefore, cash received from customers and cash paid to suppliers/employees cannot be determined.
• For investing activities, the cost of the new land and upgraded production machinery purchased during the year is not provided.