Statement of cash flow in accordance with International Accounting Standard (IAS) 7 "Statement of Cash Flows". (Total: 20 marks)

Ili kuandaa Taarifa ya Mtiririko wa Fedha kwa mujibu wa IAS 7, tutahitaji kuhesabu mtiririko wa fedha kutoka shughuli za uendeshaji, uwekezaji, na ufadhili.

Step 1: Kuhesabu Mtiririko wa Fedha Kutoka Shughuli za Uendeshaji (Cash Flow from Operating Activities)

Tunatumia njia isiyo ya moja kwa moja (indirect method).

• Faida kabla ya kodi (Profit before tax): Sh. 21,600,000
• Marekebisho ya vitu visivyo vya fedha na visivyo vya uendeshaji:
  • Ushushaji thamani wa mitambo na mashine (Depreciation on plant and machinery): Sh. 10,350,000 (Taarifa ya ziada 2)
  • Kupungua kwa thamani ya sifa njema (Impairment of goodwill): Sh. 3,780,000 (Taarifa ya ziada 5)
  • Faida kutokana na uuzaji wa mitambo (Profit on sale of plant):
    • Thamani halisi ya kitabu (NBV) ya mitambo iliyouzwa: Sh. 6,750,000
    • Mapato ya mauzo: Sh. 13,230,000
    • Faida = Sh. 13,230,000 - Sh. 6,750,000 = Sh. 6,480,000 (Hii inapunguzwa kwa sababu haihusiani na uendeshaji wa kawaida)
  • Faida kutokana na uuzaji wa uwekezaji (Profit on sale of investments): Sh. 1,440,000 (Taarifa ya ziada 4) (Hii inapunguzwa)
  • Gharama za riba (Interest expense): 15% ya Sh. 81,000,000 (debentures za 2024) = Sh. 12,150,000 (Hii inaongezwa tena)
• Faida ya uendeshaji kabla ya mabadiliko ya mtaji wa kufanya kazi (Operating profit before working capital changes): $21,600,000 + 10,350,000 + 3,780,000 - 6,480,000 - 1,440,000 + 12,150,000 = Sh. 39,960,000$
• Mabadiliko katika mtaji wa kufanya kazi:
  • Ongezeko la hesabu ya bidhaa (Inventories): Sh. 90,450,000 (2025) - Sh. 78,300,000 (2024) = Sh. 12,150,000 (Kupungua kwa fedha)
  • Kupungua kwa wadaiwa wa biashara (Trade receivables): Sh. 70,200,000 (2024) - Sh. 55,260,000 (2025) = Sh. 14,940,000 (Ongezeko la fedha)
  • Ongezeko la wauzaji wa biashara (Trade payables): Sh. 52,650,000 (2025) - Sh. 47,250,000 (2024) = Sh. 5,400,000 (Ongezeko la fedha)
• Fedha iliyotokana na shughuli (Cash generated from operations): $39,960,000 - 12,150,000 + 14,940,000 + 5,400,000 = Sh. 48,150,000$
• Riba iliyolipwa (Interest paid): Sh. 12,150,000 (Kupungua kwa fedha)
• Kodi iliyolipwa (Tax paid):
  • Kodi ya kufungua (2024): Sh. 5,400,000
  • Kodi ya shirika (Appropriation account): Sh. 8,100,000
  • Kodi ya kufunga (2025): Sh. 7,380,000
  • Kodi iliyolipwa = Sh. 5,400,000 + Sh. 8,100,000 - Sh. 7,380,000 = Sh. 6,120,000 (Kupungua kwa fedha)
• Jumla ya fedha kutoka shughuli za uendeshaji: $48,150,000 - 12,150,000 - 6,120,000 = \text{Sh. 29,880,000}$

Step 2: Kuhesabu Mtiririko wa Fedha Kutoka Shughuli za Uwekezaji (Cash Flow from Investing Activities)

• Ununuzi wa ardhi na majengo (Freehold land and buildings):
  • Ongezeko la ardhi na majengo = Sh. 151,200,000 (2025) - Sh. 108,000,000 (2024) = Sh. 43,200,000
  • Ongezeko la akiba ya tathmini upya (Revaluation reserve) = Sh. 40,500,000 (2025) - Sh. 0 (2024) = Sh. 40,500,000 (Hii si fedha)
  • Ununuzi wa fedha = Sh. 43,200,000 - Sh. 40,500,000 = Sh. 2,700,000 (Kupungua kwa fedha)
• Ununuzi wa mitambo na mashine (Plant and machinery):
  • NBV ya kufungua (2024): Sh. 57,150,000
  • Ushushaji thamani: Sh. 10,350,000
  • NBV ya mitambo iliyouzwa: Sh. 6,750,000
  • NBV ya kufunga (2025): Sh. 52,740,000
  • Ununuzi = Sh. 52,740,000 + Sh. 10,350,000 + Sh. 6,750,000 - Sh. 57,150,000 = Sh. 12,700,000 (Kupungua kwa fedha)
• Mapato kutokana na uuzaji wa mitambo (Proceeds from sale of plant): Sh. 13,230,000 (Ongezeko la fedha)
• Mapato kutokana na uuzaji wa uwekezaji (Proceeds from sale of investments):
  • Kupungua kwa uwekezaji = Sh. 33,750,000 (2024) - Sh. 32,400,000 (2025) = Sh. 1,350,000
  • Faida ya uuzaji: Sh. 1,440,000
  • Mapato = Sh. 1,350,000 + Sh. 1,440,000 = Sh. 2,790,000 (Ongezeko la fedha)
• Ununuzi wa sifa njema (Acquisition of goodwill):
  • Sifa njema ya kufungua (2024): Sh. 26,100,000
  • Sifa njema ya kufunga (2025): Sh. 25,200,000
  • Kupungua kwa thamani: Sh. 3,780,000
  • Ununuzi = Sh. 25,200,000 + Sh. 3,780,000 - Sh. 26,100,000 = Sh. 2,880,000 (Kupungua kwa fedha)
• Jumla ya fedha kutoka shughuli za uwekezaji: $-2,700,000 - 12,700,000 + 13,230,000 + 2,790,000 - 2,880,000 = \text{Sh. -2,260,000}$

Step 3: Kuhesabu Mtiririko wa Fedha Kutoka Shughuli za Ufadhili (Cash Flow from Financing Activities)

• Mapato kutokana na utoaji wa hisa na premium (Issue of share capital and premium):
  • Hisa za kawaida: Sh. 162,000,000 (2025) - Sh. 135,000,000 (2024) = Sh. 27,000,000
  • Premium ya hisa: Sh. 13,500,000 (2025) - Sh. 6,750,000 (2024) = Sh. 6,750,000
  • Jumla = Sh. 27,000,000 + Sh. 6,750,000 = Sh. 33,750,000 (Ongezeko la fedha)
• Ulipaji wa debentures (Repayment of debentures): Sh. 81,000,000 (2024) - Sh. 67,500,000 (2025) = Sh. 13,500,000 (Kupungua kwa fedha)
• Gawio lililolipwa (Dividends paid):
  • Gawio lililopendekezwa la kufungua (2024): Sh. 3,420,000
  • Gawio lililotangazwa (Interim + Proposed 2025): Sh. 1,350,000 + Sh. 4,050,000 = Sh. 5,400,000
  • Gawio lililopendekezwa la kufunga (2025): Sh. 4,050,000
  • Gawio lililolipwa = Sh. 3,420,000 + Sh. 5,400,000 - Sh. 4,050,000 = Sh. 4,770,000 (Kupungua kwa fedha)
• Ulipaji wa overdraft ya benki (Repayment of bank overdraft): Sh. 58,860,000 (2024) - Sh. 21,510,000 (2025) = Sh. 37,350,000 (Kupungua kwa fedha)
• Jumla ya fedha kutoka shughuli za ufadhili: $33,750,000 - 13,500,000 - 4,770,000 - 37,350,000 = \text{Sh. -21,870,000}$

Step 4: Muhtasari wa Taarifa ya Mtiririko wa Fedha

MERCY LTD. TAARIFA YA MTIRIRIKO WA FEDHA KWA MWAKA ULIOISHIA TAREHE 30 SEPTEMBA 2025 (Kwa mujibu wa IAS 7) Sh. '000

Mtiririko wa Fedha Kutoka Shughuli za Uendeshaji Faida kabla ya kodi

✂️ That answer was long and got cut off. Reply continue and I'll finish it.