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प्रश्न
From the following information obtained from the books of ‘Informatics India Ltd’, calculate ‘Cash from Operations’:
Net Profit for year ended 31st March, 2025 after providing depreciation was ₹ 60,000 and after writing off goodwill ₹ 2,000 was ₹ 3,40,000.
Additional Information:
| Particulars | 31.3.2024 (₹) |
31.3.202 (₹) |
| Rent received in advance | 20,000 | 10,000 |
| Accrued interest | 30,000 | 40,000 |
| Prepaid insurance | 15,000 | 20,000 |
| Outstanding salary | 25,000 | 40,000 |
| Trade receivables | 1,24,000 | 1,25,000 |
| Trade payables | 1,30,000 | 1,50,000 |
| Inventory | 50,000 | 80,000 |
| Other current assets | 1,00,000 | 1,20,000 |
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उत्तर
1. Operating Profit Before Working Capital Changes:
Net Profit (after depreciation and goodwill): ₹ 3,40,000
Add: Depreciation [added back since it's a non-cash expense]: ₹ 60,000
Add: Goodwill written off [added back since it's a non-cash expense]: ₹ 2,000
Operating Profit Before Working Capital Changes: ₹ 4,02,000
2. Adjustments for Working Capital Changes:
Additions:
- Increase in Outstanding salary (Liability): +₹ 15,000
- Increase in Trade payables (Liability): +₹ 20,000
Subtotal Additions: +₹ 35,000
Deductions:
- Decrease in Rent received in advance (Liability): −₹ 10,000
- Increase in Accrued interest (Asset): −₹ 10,000
- Increase in Prepaid insurance (Asset): −₹ 5,000
- Increase in Trade receivables (Asset): −₹ 1,000
- Increase in Inventory (Asset): −₹ 30,000
- Increase in Other current assets (Asset): −₹ 20,000
Subtotal Deductions: −₹ 76,000
Operating Profit Before Working Capital Changes: ₹ 4,02,000
Net Working Capital Adjustments: −₹ 41,000
Cash from Operations: ₹ 3,61,000
