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प्रश्न
From the following information, calculate Cash Flow from Operating Activities:
| Particulars | 31st March, 2025 (₹) | 31st March, 2026 (₹) |
|---|---|---|
| Equity Share Capital | 20,00,000 | 30,00,000 |
| 10% Preference Share Capital | 2,00,000 | 1,00,000 |
| Securities Premium | ... | 95,000 |
| Surplus, i.e., Balance in Statement of Profit & Loss | 4,00,000 | 8,00,000 |
| 10% Debentures | 10,00,000 | 10,00,000 |
Additional Information:
- Preference shares were redeemed on 31st March, 2026 at a premium of 5%.
- Dividend on equity shares was paid @ 8%.
- Fresh issue of equity shares was made at 10% premium on 1st April 2025.
खातेवही
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उत्तर
Cash Flow from Operating Activities
| Particulars | Amount (₹) | Amount (₹) |
|---|---|---|
| Surplus (Balance in Statement of Profit & Loss): | ||
| Closing Balance as on 31st March, 2026 | 8,00,000 | |
| Less: Opening Balance as on 31st March, 2025 | (4,00,000) | |
| Net Profit earned during the current year | 4,00,000 | |
| Add: Appropriations out of Profits | ||
| 1. Dividend paid on Equity Shares (8% on ₹ 30,00,000 - Note 1) | 2,40,000 | |
| 2. Dividend paid on 10% Preference Shares (10% on ₹ 2,00,000 - Note 2) | 20,000 | 2,60,000 |
| Net Profit before Tax and Extraordinary Items | 6,60,000 | |
| Add: Non-Cash and Non-Operating Expenses | ||
| 1. Interest on 10% Debentures (10% on ₹ 10,00,000) | 1,00,000 | |
| Cash Flow from Operating Activities | 7,60,000 |
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