Bajaj Electricals Limited is engaged in engineering and projects; power distribution, illumination and consumer durables businesses.It has a range of domestic and kitchen appliances comprising water heaters, room heaters, coolers, irons, mixers, induction cookers, toasters, kettles, microwave, rice cookers, gas stoves, non-electrical kitchen aids and pressure cookers.It offers ceiling, table, pedestal, wall, fresh air and industrial fans, and lighting solutions, such as light sources, light emitting diode-based lighting products, domestic luminaires, torches and lanterns.

Key Highlights of Company Business

Segments and ProductsThe Company's business segments consist of Lighting; Consumer Durables; Engineering & Projects, The Lighting segment includes lamps, tubes and luminaries.The Consumer Durables segment includes appliances and fans.The Engineering & Projects segment includes transmission line towers, telecommunications towers, highmast, poles and special projects.The Others segment includes diecasting and wind energy.

Cash Flow Statement - Trading Campus

Three Cash Flows – Three Pillars of the Company

In financial accounting, a cash flow statement, also known as statement of cash flows, is a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents.

Cash flow statements assess the amount, timing, and predictability of cash-inflows and cash-outflows, and are used as the basis for budgeting and business-planning.

Activities of a company can be classified as:

Operational activities
Investing activities
Financing activities

Operational activities (OA): Activities that are directly related to the daily core business operations are called operational activities.

Operating activities include:

Receipts for the sale of loans, debt or equity instruments in a trading portfolio
Interest received on loans
Payments to suppliers for goods and services
Payments to employees or on behalf of employees
Interest payments (alternatively, this can be reported under financing activities in IAS 7)
buying Merchandise

Investing activities (IA): Activities pertaining to investments that the company makes with an intention of reaping benefits at a later stage.

Investing activities include:

Purchase or Sale of an asset (assets can be land, building, equipment, marketable securities, etc.)
Loans made to suppliers or received from customers
Payments related to mergers and acquisition.

Financing activities (FA): Activities pertaining to all financial transactions of the company.

Financing activities include:

Dividends paid
Sale or repurchase of the company’s stock
Net borrowings
Repayment of debt principal, including capital leases

The bulk of the positive cash flow stems from cash earned from operations, which is a good sign for investors. It means that core operations are generating business and that there is enough money to buy new inventory. The purchasing of new equipment shows that the company has cash to invest in inventory for growth. Finally, the amount of cash available to the company should ease investors’ minds regarding the notes payable, as cash is plentiful to cover that future loan expense.