Exhibit 3.27 Nojiri Pharmaceutical Industries Income Statements (amounts in millions) (Problem 3.28) Year Ended March 31: Year 4 Year 3 Year 2 ¥ 41,352 (27,667) (13,396) (338) ¥ 41,926 (27,850) (15,243) V 44,226 (28,966) Sales Cost of goods sold Selling and administrative expenses Interest expense Income tax expense (15,283) (368) (364) (1,823) 443 34 Net Income ¥ (1,872) * (1,088) (357)

FINANCIAL ACCOUNTING
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ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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  1. Using the financial statements and additional information below, construct an indirect cash flow statement in Excel for year 4.  As long as you are following general cash flow formatting rules (e.g. operating section, investing section, financing section), you can format it as you see fit.  Remember that these reports should be clean, easy to read and understand, and useful for decision-making purposes. 
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CASH FLOW STATEMENT IS A FINANCIAL STATEMENT THAT SHOWS HOW CHANGES IN BALANCE SHEET ACCOUNTS AND INCOME EFFECT CASH AND CASH EQUIVALENT  AND ANALYSIS THE OPERATING , INVESTING AND FINANCING ACTIVITIES.

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