Prob
4-Pudding
co
Equity
Investment
①
Equity
Investment
300
.
000
.
000
106
.
250
.
000
62
.
500
.
000
Cash
②
land
625
.
000
.
000
Investment
income
1
.
200
.
000
x
25
%
300
.
000
.
000
Equity
Investment
Share
Premium
-
Preference
125
.
000
.
000
Cash
343
.
750
.
000180
.
000
.
000
Share
Capital
-
Preference
500
.
00
-
000
62
.
500
.
000
Equity
Investment
250
.
000
.
000
X
25
%
163
.
750
.
000
500
.
000
X
1
.
000
RE
RE
Jul
-
Dec
24
③
OSDD
210
.
000
.
000
3482
.
725
.
000
cast
div
56st
⑤
Interest
pay
750
.
000
2517
x6
%
x42
Notes
Pay
25
.
000
.
000
Jan
-
Jun
25
share
capital
-
ordinary
56
.
000
.
000
612
.
337
.
500
Interest
exp
750
.
000
2567
x6
%
x42
cash
Dir
Pay
FA-
Cash
dividend
4
.
039
.
062
.
500
cash
56
St
cash
1
.
500
.
000
Building
⑤
1
.
000
.
000
.
000
Building
&
BDE
⑦
2024
⑧
interest
pay
9
.
000
.
000
APr
>
/a
Dec
2024
cash
25
.
000
.
000
1250
.
000
-
000
AFDA
18
.
+
50
.
000
AFDA
warranty
exp
53
.
750
.
000
Interest
exp
3
.
000
.
000
Jan
/d
Mar
2025
AFDA
2
.
250
.
000
.
000
warranty
la
cash
12
.
000
.
000
Acc
.
Depr-B
AR
187
.
500
.
000
DepreXP
AR
2025
Bonds
Day
150
.
000
.
000
75
.
000
.
000
Acc
.
DePr-B
write
off
1
,
000
.
000
25
:
000
o
e
warranty
la
loss
on
redemption
15
.
000
.
000
25
.
000
.
000
262
.
500
-
000
cash
cash
165
.
000
.
000
Acc
.
Depr
-
V
⑨
casn
282
,
25
It
208
.
000
.
000
240
.
000
.
000
Amortization
exp-
>
Patent 5000151
. . .
32
.
000
.
000
Acc
.
depr
.
V
208
It
304
.
000
.
000
Depr
.
eXP
Acc
depr v
Gain
on
sale
90
,
25
It
416
.
000
.
000
volucie
400
t
①
cash
received
from
Customer
&
Cash
Paid
to
supplier
③
cash
paid
for
operating
exp
&
Casupaid
For
operating
exp
Sales
revenue
1
.
743
.
750
.
000
COGS
522
.
500
.
000
Interest
exp
3
.
750
.
000
operating
exp
+
71
.
500
.
000
BDE
(25
.
000
.
000)
-
-
Increase
in
AIR
(112
.
180
.
000)
↑+
increase
in
inventory
101
.
250
.
000
+
+
Decrease
in
interst pay
9
.
750
.
000
%-
non
cash
exp
-
Decrease
in
supplies
(19
.
050
.
000
-
Write
OFF
Alr
(15
.
000
.
000)
"I
decrease
in
Alp
26
.
250
.
000
13
.
500
.
000
Amorization
(15
.
125
.
000)
-
1
Decrease
in
prepaid
(26
.
500
-
000
Depr-B
1
.
616
.
250
.
000
650
.
000
.
000
175
.
000
.
000)
-
Decrease
in
Warran ty
25
.
000
.
000
⑤
cash
paid
for
income
tax
exp
Depr-v
(584
-
000
.
000)
25
1
.
625
.
000
Income
tax
exp
204
.
112
.
500
Pudding
Co
+
Decrease
in
Income
tax
Pay
95
.
887
.
500
Statement
of
Cash
Flow
-
Direct
Method
300
.
000
-
000
For
the
year
Ended
DeC
31
,
2025
Cash
Flow
From
Operating
activities
sales
of
investment
12
.
625
Beg
.
Cash
balance
7
5
.
000
cash
receiv
From
Customer
50
.
000
Receipt
of
dividend
9
.
000
End
.
Cash
balance
85
.
737
casn
pald
to
supplier
(15
.
000
Exchange
of
Machine
(4
.
500)
Non
Cash
activities
casn
pald
For
operating
exp
(7
.
750)
Net
cash
used
by
investing
activities
(19
.
125)
issurance
of
Ordinary
Sur
to
Purchase
land
13
.
500
Cash
pald
For
Interest
exp
(4
.
799)
Cash
Flow
From
Financing
activities
Cash
pald
For
Income
tax
exp
(10
.
000)
Insurance
of
bonds
payable
32
.
476
Net
cash
Provided
by
operating
activities
12
.
451
Payment
of
dividend
(5
.
065)
Cash
flow
from
Investing
activities
Redemption
of
notes
payable
(10
.
00)
sales
of
building
13
.
758
Net
case
provided
by
Financing
activities
17
.
All
Purchase
of
building
(50
.
000
Net
increase
In
cash
10
.
737
