As per the defintion of financial statement as defined in Companies Act 2013-
“financial statement” in relation to a company, includes—
(i) a balance sheet as at the end of the financial year;
(ii) a profit and loss account, or in the case of a company carrying on any activity not for profit, an income and expenditure account for the financial year;
(iii) cash flow statement for the financial year;
(iv) a statement of changes in equity, if applicable; and
(v) any explanatory note annexed to, or forming part of, any document referred to in sub-clause (i) to sub-clause (iv):
Provided that the financial statement, with respect to One Person Company, small company and dormant company, may not include the cash flow statement;
This means that now all the Companies whether listed or unlisted, public or private (except One Person Company, small company and dormant company) are required to prepare cash flow statement, whether or not they were preparing cash flow statement in prior financial years.
Further, also note unlike format for balance sheet and Statement of Profit and Loss - Schedule III to theCompanies Act 2013 does not prescribe any format for Cash Flow Statement.
