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1. SUMMER INTERNSHIP PROJECT VIVA ON “CASHFLOW STATEMENT” PRESENTED BY: VINITH JOSHI STUDENT NAME :VINITH JOSHI REGISTRATION NO: 20N11040 BATCH :2022-2023 INTERNAL GUIDE :RANJITA . A

2. EXECUTIVE SUMMARY The research has been done to know the inflow and outflow of cash though cashflow statement at “KIRLOSKAR FERROUS INDUSTRIES LIMITED”. The project has been done to bring up the concepts that are learnt in theoretically into practical experience or field experience. A cash flow statement is a financial statement that shows the inflow and outflow of cash during a specified period. It is a crucial tool for businesses to understand their cash position and make informed decisions. This project consists of three main sections are operating activities, investing activities, financing activities.

3. INDUSTRY PROFILE Kirloskar Ferrous Industries Ltd is a leading manufacturer of pig iron and grey iron castings in India. Kirloskar Ferrous Industries Ltd is located in Hitnal , koppal district, Karnataka. The company has a market capitalization of around INR 6450 crore as of March 2023 Kirloskar Ferrous Industries Ltd is committed to sustainable development and has implemented various initiatives to reduce its carbon footprint and conserve natural resources.

4. COMPANY PROFILE Name of a company Kirloskar Ferrous Industries Limited Type of the firm Limited company Location P.O. Hitnal 583234, Koppal District, Karnataka, India. Date of incorporation on 10 th September. 1991 Chairman Mr. Atul Kirloskar Managing Director Mr. Ravindranath Venkatesh Gumaste Plant Head Mr. C. Ramesh Products Manufactures Pig iron , Casting

5. PRODUCTS Pig Iron:- Castiing :-

6. CONCEPTUAL FRAMEWORK Cash Flow Statement: "Cash flow statement is analysis of movement of cash i.e. inflows and outflows of cash into end from a firm in a given period of time. This show changes in cash position." Operating activities: Operating activities refer to the cash flows that are generated or used in the normal course of business operations. Investing activities: Investing activities refer to the cash flows related to the acquisition or sale of long-term assets, such as property, plant, and equipment (PP&E), or investments. Financing activities: Financing activities refer to the cash flows related to the financing of the company's operations. This includes cash received from issuing debt or equity securities and cash paid out as dividends to shareholders

7. OBJECTIVES OF THE STUDY To provide information about the cash inflows and cash outflows from operating, financing and investing activities of the firm. To show the impact of the operating, financing and investing activities on cash resources. To explain the causes for the change in cash balance. To identify the financial needs and help in forecasting future cashflows.

8. RESEARCH METHODOLOGY The methodology adopted to collect the information is primary data and secondary data is mainly taken from the annual reports of the company for past Three years i.e. from 2019-20, 2020-21, 2021-22, and the data so collected was properly analysised and interpreted to achieve the end objective of the project study conducted. Took the information through Net. And also collected from company’s Annual report.

9. ANALYSIS AND INTERPRETATION Year Cash flow from operating activities (in Cr) 2019-20 203.63 2020-21 285.25 2021-22 188.39 Cash Flows From Operating Activities .

10. Cash Flow From Investing Activities:- Year Cash flow from Investing activities (in Cr) 2019-20 315.88 2020-21 212.55 2021-22 914.16

11. Cash Flow From Financing Activities Year Cash flow from financing activities (in Cr) 2019-20 118.19 2020-21 695.9 2021-22 740.08

12. FINDINGS Kirloskar ferrous industries limited koppal cash flow from operating activities shows that in the years 2019-20 and 2021-22 the operating activities decreased. However, in 2020-21 the operating activities increased. Kirloskar Ferrous Industries Limited, Koppal , has increased its cash flow from investing in the year 2021-22 as compared to 2019-20 & 2020-21. Because of increases in the purchases of property, plant, equipment & investments. Kirloskar Ferrous Industries Limited's financing activity for the year 2021-22. It has increased compared to the year 2019-20 & 2020-21 due to higher issue of equity shares & proceeds from long term borrowing. `

13. SUGGESTIONS The company cashflow from operating activities has be decreased in the 2021-22 because of increase in provision to gain so the company should try to reduce those expenses. the company cashflow from financing activities as increased tremendlessy in the year 2021-22 which may happens the cashflow for operating activities so unnecessary financing activities should be avoided. The net profit is increased year by year.

14. CONCLUSION As a part of our project work, I got an opportunity to spend a period of 30 days in KIRLOSKAR FERROUS INDUSTRIES LIMITED . It helped me to analyze the working of the organization which helped as to convert our theoretical knowledge into practical. The present study is an earnest attempt to determine cashflow statement in KIRLOSKAR FERROUS INDUSTRIES LIMITED . It is indeed necessary for an organization to understand to cashflow statement for the smooth functioning. Hence it is necessary for any organization to ensure CASHFLOW STATEMENT .     

15. LIMITATIONS The management and the place personnel were very co-operative and extended their full support, yet there were following limitations associates with my study which I would like to mention. Being a student the allotted time for the work was only 4 weeks maximum effort was put to extract maximum information. Based on the available information certain inferences have been drawn. A matter of policy, the certain documents were confidential hence were not accessible.

16. BIBILOGROPHY   Websites i.e. [email protected] Company broachers. Collected information from balance sheet and profit and loss account.