• V. Vedavathi
• K. Bhaskar
• Dr. P. Krishna Moorthy

In the developing world the many firms which has been opened but there are only few firms which is able to with stand. Few firms has more assets and less cash and vice versa (i.e, the working capital will be in a good position) but they will not be able to pay the tax, repay the depth and soon, due to fact that the cash at hands or liquid assets will not be available forth at firm. So, to avoid this situation the cash flow system is introduced which gives the idea of how to use the working capital in such a way so that the firm will not meet with the in adequacy of the cash. Based on the cash flow statement a firm can forecast it's profit for the forth coming periods (days, months and next year). This research paper concludes that the cash flow statement is not similar to the income statement but it can be used as a source for computing the cash flow statement.

Cash flow, Liquid Assets, Forecasting the profit, Assets and shareholder etc.

"A Study on Cash Flow Statement Towards Groma Infrastructure Limited Hyderabad", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 6, page no.637-644, June-2019, Available :http://www.jetir.org/papers/JETIR1906D06.pdf

"A Study on Cash Flow Statement Towards Groma Infrastructure Limited Hyderabad", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 6, page no. pp637-644, June-2019, Available at : http://www.jetir.org/papers/JETIR1906D06.pdf