Question

Aditya Sunrise Ltd. provides you the following information:

Particulars	31.3.2023 (₹)	31.3.2022 (₹)
10% Bank Loan	Nil	1,00,000

Additional Information:

1. Equity Share Capital raised during the year: ₹ 3,00,000;
2. 10% Bank Loan was repaid on 01.04.2022.
3. Dividend received during the year was ₹ 20,000.
4. Dividend Proposed for the year 2021-22 was ₹ 50,000, but only ₹ 20,000 was approved by the Shareholders.

Find out the cash flow from Financing Activities.

पर्याय

• ₹ 1,50,000

• ₹ 2,00,000 

• ₹ 1,70,000 

• ₹ 1,80,000

Answer 1

₹ 1,80,000

Explanation:

1. Equity Share Capital raised during the year: ₹ 3,00,000
   (Treated as Cash Inflow under Financing Activities.)
2. Bank Loan repaid on 01.04.2022: ₹ 1,00,000
   (Though repaid on 1st April, it is part of the current year’s cash flow, so it’s a Cash Outflow under Financing Activities.)
3. Dividend received during the year: ₹ 20,000
   (This is an Investing Activity, so it is not included in financing.)
4. Dividend proposed: ₹ 50,000, but only ₹ 20,000 approved and paid
   (Only the ₹ 20,000 actually paid is recorded as Cash Outflow under Financing Activities.)

Cash Flow from Financing Activities
Particulars	Amount (₹)
Equity Share Capital Raised	3,00,000
Less: Repayment of Bank Loan	(1,00,000)
Less: Dividend Paid	(20,000)
Net Cash Flow from Financing	1,80,000