Interim Dividend is first added back to profit (as an appropriation) while computing Net Profit before Tax, and then shown as an actual cash outflow under Financing Activity because it represents a distribution to shareholders.
Apast from showing interim dividend in Net Profit before tax, where else it will be shown ?
Held on 20 Jul 2022 · Verified 13 Jul 2026.
Operating Activity
Investing Activity
Financing Activity
Cash and Cash Equivalent
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Work through every CUET UG Financial Statements PYQ, year by year.