ABSTRACT
Tangible fixed assets acquired (60) Proceeds from disposals 3 (c) Investments (10)
Dividends paid (21) (e) Net cash outflow before financing (40) Financing activities 45
Share capital issued 30 Loans borrowed 15
Increase in cash balance 5
Interpreting Harris & Clark plc’s cash flows With only a single year’s figures, it is hard to get far with the interpretation of Harris & Clark’s cash flow statement for the year 2004.
