To prepare a Cash Flow Statement, we need to follow a specific order to ensure clarity and accuracy.
First, we start with net profit before tax and extraordinary items (D). This figure is essential as it serves as the starting point for calculating cash flows.
Next, we move to net cash flow from operating activities (A). This section shows how much cash is generated or used in the core business operations.
After that, we look at cash flow from investing activities (C). This part reflects cash used for investments in assets or cash received from the sale of assets.
Finally, we conclude with cash flow from financing activities (B). This section includes cash transactions related to borrowing and equity financing.
So, the correct sequence is: (D) → (A) → (C) → (B).
Thus, the correct answer is option 2.