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प्रश्न
Jalco. Ltd. provided the following information; calculate Net Cash Flow from Financing Activities:
|
Particular |
31st March, 2026 (₹) |
31st March, 2025 (₹) |
| Equity Share Capital | 12,00,000 | 10,00,000 |
| 12% Debentures |
2,00,000 |
1,00,000 |
Additional Information:
1. Interest paid on debentures ₹ 19,000.
2. Dividend paid in the year ₹ 50,000.
3. During the year, XYZ Ltd. issued bonus shares in the ratio of 5 : 1 by capitalising reserve.
Hint: Increase in Equity Share Capital by ₹ 2,00,000 by issue of bonus shares will not be shown under Cash Flow from Financing Activities because cash is not transacted. It is Capitalisation of Reserves.
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उत्तर
|
Cash Flow from Financing Activities |
|||
|
|
Particulars |
Amount (₹) |
Amount (₹) |
|
|
Proceeds from Issue of 12% Debentures |
1,00,000 |
|
|
|
Interest Paid |
(19,000) |
|
|
|
Dividend Paid |
(50,000) |
|
|
|
Net Cash Flows from Financing Activities |
|
31,000 |
Note: Amount of Equity Share Capital has been increased due to the issue of Bonus Shares which does not involve any flow of cash. Therefore, it is not considered in the Financing Activities.
