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प्रश्न
From the following extracts of Balance Sheet of Exe Ltd., calculate Cash Flow from Financing Activities:
|
Particulars |
31st March, 2026 (₹) |
31st March, 2025 (₹) |
| Equity Share Capital | 5,25,000 | 4,00,000 |
| 10% Preference Share Capital | 4,00,000 | 5,50,000 |
| Debentures Redemption Reserve | 1,00,000 | 1,00,000 |
| 12% Debentures | 4,00,000 | 3,00,000 |
Additional Information:
1. Equity Shares were issued on 31st March, 2026.
2. Interim dividend on Equity Shares was paid @ 15%.
3. Preference Shares were redeemed on 31st March, 2026 at a premium of 5%. Premium paid was debited to Statement of Profit and Loss.
4. 12% Debentures of face value ₹ 1,00,000 were issued on 31st March, 2026
Hint: Dividend on 10% Preference Shares will be paid on Opening Balance.
खातेवही
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उत्तर
| Cash Flow from Financing Activities | ||
|---|---|---|
| Particulars | Amount (₹) | Amount (₹) |
| Proceeds from Issue of Equity Share Capital \[(5,25,000 - 4,00,000)\] | 1,25,000 | |
| Proceeds from Issue of 12% Debentures $(4,00,000 - 3,00,000)$ | 1,00,000 | |
| Redemption of 10% Preference Shares $(5,50,000 - 4,00,000)$ | (1,50,000) | |
| Add: Premium paid on Redemption of Preference Shares $(5\% \text{ of } ₹ 1,50,000)$ | (7,500) | (1,57,500) |
| Interim Dividend paid on Equity Shares (15% on ₹ 4,00,000) | (60,000) | |
| Dividend paid on 10% Preference Shares (10% on ₹ 5,50,000) | (55,000) | |
| Interest paid on 12% Debentures (12% on ₹ 3,00,000) | (36,000) | |
| Net Cash Used in Financing Activities | (83,500) | |
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