4.96 Analysis of Financial Sts ements Caiym 3. State which of the following would result in inflow or outflow or no flow of Cash and Cash Fuivalens : (a) Sale of Fixed Assets, Book Value & 1,00,000 at a profit of & 10,000. (b) Sale of goods against cash, (©) Purchase of machinery for cash. (d) Purchase of Land and Building for % 10,00,000. Consideration paid by issue of debentures, (e) Issued fully paid Bonus Shares. (f) Cash withdrawn from bank, (a) Payment of Interim Dividend. tans. Inflow: (2, (b): Outiow: (2, (No flow: (gy 4. For each of the following transactions, calculate the resulting Cash Flow and state the nature of cay, Flow, ie., whether it is Operating, Investing or Financing Activity: (a) Acquired machinery for % 2,50,000 paying 20% by cheque and executing a bond for the balance payable. (b) Paid % 2,50,000 to acquire shares in Informa Tech Ltd. and received a dividend of 8 50,000 afte, acquisition. (©) Sold machinery of original cost of X 2,00,000 with an accumulated depreciation of & 1,609,099 for & 60,000. [Ans.: (a) & 50,000: Investing Activity —Outflow; (b) % 2,00,000: Investing Activity—Outfoy, (c) % 60,000: Investing Activity—Inflow, Net Profit before Tax and Extraordinary Items 5. Following is the extract from the Balance Sheet of Karishma Ltd. as at 31st March, 2023: Equity and Liabilities 31st March ]315t March, 20238) | 2022) Surplus, ie, Balance in Statement of Profit & Loss 10,00,000] 500000 Dividend Payable 50,000}. Additional Information: Proposed Dividend for the years ended 31st March, 2022 and 2023 are % 4,00,000 and % 5,00,000 respectively. Prepare the Note to show Net Profit before Tax and Extraordinary Items. [Ans.: Net Profit before Tax and Extraordinary Items = 6. Following is the extract from the Balance Sheet of Mercury Ltd: “Equity and Liabilities [31st March, ]31st March, 2023 (%) | 2022) Equity Share Capital a 800.000] 8.00000 10% Preference Share Capital 6,00,000} — 6,00,000 Surplus, i,, Balance in Statement of Profit & Loss 7,20,000} —4,00,000 Unpaid Dividend 20,000}. Additional Information: (i) Proposed dividend on equity shares for the years 2021-22 and 2022-23 are % 1,60,000 and & 2,00,000 respectively. (ii) An interim Dividend of % 40,000 on Equity Shares was paid. Calculate Net Profit before Tax and Extraordinary Items. [Ans.: Net Profit before Tax and Extraordinary Items = 5,80,000) [Hint: Dividend on preference shares is paid before dividend is paid on equity shares. Since dividend is paid (Proposed for 2021-22) on Equity Shares, dividend on Preference Shares must have been paid. Therefore, Preference Dividend of & 60,000, ie, 10% of & 6,00,000 will also be added to determine Net Profit before Tax and Extraordinary Items.)ow statement 4.97 _ ne following extract of Balance Sheet of Universal Ltd, calculate Net Profit before Tax and 1 srdinary Items: Liabilities 31st March, [31st March, f gai 2023(%) | 202% pare capital ¥0,00,000] 10,00,000 y gence Share Capital 10,0000} 10,00,000 Balance in Statement of Profit & Loss 15,00,000} 10,00,000 ‘ional Information: addi ssim Dividend of % 2,00,000 was paid on Equity Shares on 1st November, 2022. [Ans.: Net Profit before Tax and Extraordinary Items = % 8,00,000.] pividend will be paid on 10% Preference Shares since Interim Dividend is paid.) Net Profit before Tax and Extraordinary Items of Shiva Ltd. from its Balance Sheet as at jist March, 2023: inte {Hints calculate Note No. | 31st March, | 31st March, Fenticulars aE i quITY AND LIABILITIES 1, Shareholders’ Funds (a) Share Capital Bea (p)_ Reserves and Surplus (Surplus, ie, Balance in Statement of Profit & Loss) 2,00,000| _ 1,45,000 2. Current Liat ilities: (a) Trade Payables .. (b) Other Current Liabilities lea, (¢) Short-term Provisions : pele Total at 1. ASSETS 1, Non-Current Assets (a). Property, Plant and Equipment and intangible Assets: —Property, Plant and Equipment 450,000} 4,00,000 (b) Non-Current Investments 1,50,000| _1,50,000 2. Current Assets 2,60,000] _1,85,000 Total 860,000] _7,35,000 Note to Accounts [31st March, 31st March, Particulars 2023) | 2022) “1, Short-term Provisions Provision for Tax 50,000 30,000 Additional Information: (i) Proposed Dividend for the years ended 31st March, 2022 and 2023 are % 50,000 and 2% 75,000 respectively. (i) interim Dividend paid during the year was ® 10,000. [Ans.: Net Profit before Tax and Extraordinary Items = 1,65,000.)Analysis of Financial St 9. From the following information, calculate Net Profit before Tax and Extraordinary (tems Surplus, ‘e., Balance in Statement of Profit & Loss (Opening) Surplus, fe., Balance in Statement of Profit & Loss (Closing) Dividend paid in the current year Interim Dividend Paid during the year Transfer to Reserve Provision for Tax for the current year Refund of Tax Loss due to Earthquake Insurance Proceeds from earthquake disaster settlement [ans.: Net Profit before Tax and Extraordinary Items Calculation of Operating Profit before Working Capital Changes 10. From the following information, calculate Operating Profit before Working Capital Changes: Net Profit before Tax and Extraordinary Items Depreciation on Machinery Interest on Borrowings Goodwill Amortised Loss on Sale of Furniture Premium on Redemption of Preference Shares Gain (Profit) on Sale of investments Interest and Dividend Received on Investments [Ans.: t 100,000 3,36,000 72,000 90,000 1,00,000 150,000 3,000 2,00,000 1,00,000 % 745,000) z 4,47,000 84,000 16,800 18,600 18,000 6,000 12,000 27,600 Operating Profit before Working Capital Changes = % 5,44,800) 11. From the following Balance Sheet of KBC Ltd. as at 31st March, 2023 and additional information, calculate Operating Profit before Working Capital Changes: Particulars Note No, [31st March, [31st March, 2023(%)_| 2022) 1. EQUITY AND LIABILITIES 1. Shareholders’ Funds (@) Share Capital 5,00,000} (b) Reserves and Surplus 1 6,70,000| 2. Current Liabilities (2) Trade Payables 60,000 (b) Other Current Liabilities (Outstanding Expenses) 20,000) (©) Short-term Provisions (Provision for Tax) 100,000 Total 13,50,000) I. ASSETS k 1. Non-Current Assets (a) Property, Plant and Equipment and Intangible Assets: —Property, Plant and Equipment 7,50,000 (b) Non-Current Investments 2,50,000| 2. Current Assets 50,000] Total my 000] —11,55,000 ements—COSE XY, Statement 4.99 Fist March [hist Mar pak aeeie wn | 2022 “ges and SurpIUS | eserve $,00,000} 4.00.00 siance in Statement of Profit & Loss |__1,70.000| _1,00,000 670,000) —_5,00,000 — saan nal Information: Depreciation for the year was & 75,000. [Ans.: Operating Profit before Working Capital Changes = ® 345,006 Flow from Operating Activities ash ig, qleuate Cash Flow from Opera ED AES HORE nate — =a 31st March [31st March EE ok alee 2023(%) | 20227 Patents written off were % 50,000 while a part of patents were sold at a profit of % 40,000. (Ans.: Cash Flow from Investing Activities = Nil. jelprint Ltd. has given the following information: z 3 achinery as on Ist April, 2022 50,000 Machinery as on 31st March, 2023 60,000 ‘Accumulated Depreciation on Ist April, 2022 . 25,000 ‘accumulated Depreciation on 31st March, 2023 £ 15,000 buring the year, @ machine costing € 25,000 (accumulated depreciation thereon & 15,000) was sold for & 13,000. Calculate Cash Flow from Investing Activities on the basis of the above information. _(NCERT, Modified) [Ans.: Cash Used in Investing Activities = 22,000.) 36, From the following extracts of a company, calculate Cash Flow from Investing Activities Particulars Bist March, [31st March, 2023) | 202%) { Goodwill 75,000] _1,00,000 Patents 1,00,000] 75,000 Land 90,000] 1,00,000 Furniture 246,000} 21,000 Plant and Machinery (Net) 2,00,000] —2,00,000 10% Investments 1,80,000] 2,00,000 Accrued Interest on Investments 6,000 Additional Information: Investment is sold at book value on 31st March, 2023. [Ans.: Cash Used in Investing Activities = [Hints: 1. Since investment is sold at book value, there is neither gain (profit) nor loss. 2. Interest received on Investments = 10% of € 2,00,000 - % 6,000 = € 14,000.) 27, From the following information, calculate Cash Flow from Investing Acti Particulars 2,06,000.] ities: [31st March,]31st March, 2023) | 2022(%) 10,00,000| —8,50,000 1,00,000} 40,000 1,00,000] _ 2,00,000 Plant and Machinery. Investment (Long-term) and (At cost) Additional Information: |. Depreciation charged on Plant and Machinery % 50,000. 2. Plant and Machinery with a Book Value of € 60,000 was sold for € 40,000. 3. Land was sold at a profit of % 60,000. 4. No investment was sold during the year. (An: ‘ash Used in Investing Activities = & 1,20,000.] se — .ee Analysis of Financial Statements—CBSE ip 28. From the following particulars, calculate Cash Flow from Investing Activities: Z = a 7 Purchased [Sold Particulars : —_ z z “Machinery on a | 6,20,000] 2,00,600 Investments, 240,000} 2000) Goodwill 100000]. Patents 150,000 Additional Information: 1. Interest received on debentures held as investment % 8,000. 2. Interest paid on debentures issued % 20,000. q 3. Dividend received on shares held as investment % 20,000. ; 4. Dividend paid on Equity Share Capital € 30,000. ¥ 5. A plot of land was purchased out of the surplus funds for investment purposes and was let out 7 for commercial use. Rent received % 50,000 during the year. ¥ [ans.: Cash Used in Investing Activities = € 452,000) 1 29. Calculate Cash Flow from Investing Activities from the following information: ~ BistMarch |31stMarch, Particulars 2023%) | 2022) 3,00,000] —3,00,000 1,50,000/ 1,50,000 ge investments in Land Shares in Damodar Ltd. ila 12% Long-term Investments 80,000] 50,000 Plant and Machinery 7,50,000| —6,00,000 Patents 70,000] 1,00,000 Goodwill 1,50,000] _1,00,000 Additional information: 1. A piece of land was purchased as an investment out of surplus. It was let out for commercial purpose and the rent received was % 20,000. 2. Dividend received from Damodar Ltd. @ 12%. 3, Patents written off to the extent of % 20,000. Some patents were sold at a profit of € 10,000. 4, A machine costing % 80,000 (depreciation provided thereon & 30,000) was sold for % 35,000. Depreciation charged during the year was € 70,000. During the year 12% investments were purchased for % 1,00,000 and some investments were sold at a profit of & 10,000. Interest on investments for the year was duly received. [Ans.: Cash Used in Investing Activities = & 2,41,000.) (Hints: 1. Interest on Investments = % 50,000 x 12/100 = 6,000. 2. Dividend from Damodar Ltd. = ® 1,50,000 x 12/100 = % 18,000. 3. Sale of Investment = Cost of Investment Sold + Profit on Sale * = % 70,000 + % 10,000 = % 80,000. 4, Sale of Patents = % 10,000 (Cost) + % 10,000 = % 20,000.4.105 ei PLANT AND MACHINERY ACCOUNT = a Particulars Lt By Bank A/c (Sale) | SAspaad 2,70,000 | By Loss on Sale of Machinery A/c* a (Statement of Profit & Loss) | By Depreciation A/c | By Balance c/d = 870,000 see jg00k Value, ie, % 80,000 ~ & 30,000) ~ & 35,000 (Sale Value) = & 15,000 (Loss).) cash Flow from Operating and Investing Activities jp from te following information calculate Cash Flow from Operating Activites and Investing Activities ae 31st March, [31st March, a‘ 2022) | 2023) 1,900,000] 4,00,000 30,000| 30,000 Payables 40,000} 1,50,000 sent Assets (Inventories and Trade Receivables) 460,000] 5,20,000 3,25,000] _3,92,000 Additional Information: 1. Depreciation of € 80,000 was provided and a machine costing & 1,05,000 (Depreciation provided thereon % 65,000) was sold at a loss of € 8,000. 2. Tax paid during the year & 30,000. [Ans.: Cash Flow from Operating Activities = ® 4,38,000. Cash Used in Investing Activities = & 1,55,000.) 31. From the following information, calculate Cash Flow from Operating Activities and Investing Activities: Particulars 31st March, |31st March, 2022) | 2023.) 2,50,000] 10,00,000 75,000} 75,000 1,00,000) 3,75,000 11,50,000| 13,00,000 Suiplus,/e, Balance in Statement of Profit & Loss Provision for Tax Trade Payables Current Assets (Trade Receivables and Inventories) Property Plant and Equipment and intangible Assets: Property, Plant and Equipment Accumulated Depreciation 21,25,000} 23,30,000 10,62,500| | 11,00,000 ‘Additional information: machine having book value of € 1,00,000 (Depreciation provided thereon & 1,62,500) was sold at a loss of 2% 20,000, 2. Tax paid during the year & 75,000. ‘Ans.: Cash Flow from Operating Activities = ® 10,95,000; Cash Used in Investing Activities = & 3,87,500.)4.106 Cash Flow from Financing Activities 32. From the following information, calculate Cash Flow from Financing Activities: Long-term Loan During the year, the company repaid a loan of & 1,00,000. Analysis of Financial Statements—CBSE xy Ist April, 31st March, 2022%) 2023 2,00,000 250009 (NCERT, Moditegy tans.: Cash Flow from Financing Activities = ® 50,009} Hint: Or. LONG-TERM LOAN ACCOUNT a Particulars @__ [Particulars q To Bank A/c (Loan repaid) 1,00,000 | By Balance b/d 2,00,000, To Balance cid 2,50,000 | By Bank A/c (New loan raised) (Bal. Fig) 150,000 3,50,000 [350,000 —S 33._From the following information, calculate Cash Fl low from Financing Activities: Particulars [31st March, [31st March, 2023(%)_ | 2022@%) Equity Share Capital 10,00,000| 9.00000 2,60.000/ 2.50000 Securities Premium Reserve 12% Debentures Additional Information: Interest paid on debentures € 18,000. 34, _Jalco Ltd. provided the following information, calculate Net Cash Flow from Financing Acti 1,00,000} 150,000 [Ans.: Cash Flow from Financing Activities = 42,000} Particulars Equity Share Capital 12% Debentures Additional Information: 1. Interest paid on debentures € 19,000. 2. Dividend paid in the year % 50,000. 3. During the year, Jalco Ltd. issued bonus shares in the ratio of 5 : 1 by capitalising reserve, of Reserves.) 35. From the following extracts of Balance Sheets of Exe Ltd., calculate Cash Flow from Financing : 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 [31st March, ]31st March, 2023%) | 202%) 12,00,000] 10,0000 2,00,000} —_1,00,000. [Ans.: Cash Flow from Financing Activities = & 31,000) Particulars Equity Share Capital 10% Preference Share Capital Debentures Redemption Reserve 12% Debenturessow statement 4.107 information: sity Shares were issued on 31st March, 2023, yim dividend on Equity Shares was paid @ 15%. aforence Shares were redeemed on 31st March, 2023 at a premium of 5%. pos Debentures of face value X 1,00,000 were issued on 31st March, 2023, [Ans.: Cash Used in Financing Activities = % 83,500 }, Flow from Investing and Financing Activities as ¢ -,om the following information, calculate Cash Flow from Investing and Financing Activities: ad 31st March,| 31st March, ; 2023 @) | 2022(%) atc 40,000 inary (AtCOSt) 50,000) I mulated Depreciation 12,000] 10,000 ol 35,000] 30,000 s 10,000 During the year, a machine costing & 10,000 was sold at a loss of & 2,000: Depreciation on machinery charged during the year amounted to % 6,000. [Ans.: Investing Activities: Purchase of Machine = ® 20,000; Sale of Machine = ® 4,000; Cash Used in Investing Activities = % 16,000; Financing Activities: Additional Capital = % 5,000; Repayment of Bank Loan = 10,000; Cash Used in Financing Activities = % 5,000.) 37. From the following information, calculate (a) Cash Flow from Investing Activities; and (b) Cash Flow from Financing Activities: “articular ; 31st March, | 31st March, 2022) | 2023) Fiant and Machinery 850,000] _10,00,000 Non-Current Investments 40,000 1,00,000 Land (at Cost) 2,00,000| _1,00,000 Equity Share Capital 20,00,000} 30,00,000 1 Preference Share Capital 2,00,000| _1,00,000 Securities Premium - 1,00,000 0% Debentures 10,00,000| _10,00,000 Additional Information: (i) Depreciation charged on Plant and Machinery was % 50,000. (ii) Plant and Machinery of book value % 60,000 was sold for % 40,000. (iii), Land was sold at a gain of % 60,000. (iv) Preference Shares were redeemed on 31st March, 2023 at a premium of 5%, (v) Dividend on Equity Shares and Preference Shares for the year ended 31st March, 2022 was Nil and for the year ended 31st March, 2023 Proposed Dividend on Equity Shares was 10%. Fresh issue of Equity Shares was on 1st April, 2022, LAns.: Cash Used in investing Activities = © 1,20,000; Cash Flow from Financing Activities = € 895,000.) wi4.108 Analysis of Financial Statements—CBSE xy Cash Flow Statement 38._From the foll ing information, prepare Cash Flow Statement Partic ulars Opening Cash and BankBolnces 3 {san Closing Cash and Bank Balances Bee Decrease in Inventories ane Increase in Bills Payable ss Sale of Fixed Assets pa Repayment of Long-term Loan a Net Profit for the Year ao {Ans.: Cash Flow from Operating Activities = ® 2,20,000; Cash Flow from Investing Activities = % 3,00,000; Cash Used in Financing Activities = 5,00,000, Net Increase in Cash and Cash Equivalents = 20,000 39. From the following Balance Sheet of Young India Ltd., prepare Cash Flow Statement: BALANCE SHEET OF YOUNG INDIA LTD. as at 31st March, 2023, Note No. | 31st March, [31st March, Particulars 2023(@) | 20228) |. EQUITY AND LIABILITIES 1. Shareholders’ Funds (a) Share Capital 2,50,000] 2,00,000 (b)_ Reserves and Surplus (Surplus, ie, Balance in Statement of Profit & Loss) 1,83,000] 82,000 2. Non-Current Liabi Long-term Borrowings: 15% Debentures 80,000] 50,000 3. Current Liabili (a) Trade Payables 1,50,000| — 1,10,000 (b) Other Current Liabilities 12,000] 20,000 Total 675,000| 462,000 Il, ASSETS [ 7 1. Non-Current Assets (2) Property, Plant and Equipment and Intangible Assets: —Property, Plant and Equipment 2,74,000| _1,17,000 68,000 55,000 (b) Non-Current Investments 2. Current Assets (a) Inventories 2,06,000} —1,50,000 (b) Trade Receivables 32,000] 70,000 (0) Cashand Cash Equivalents 95,000] 70,000 |_| Total 6,75,000| _4,62,000 ee an, 6 ow statement 4.109 , ns: ash Flow from Operating Activities =X 1,22,500; Cash Used in investing Activities = ° 1,70,000; Cash Flow from Financing Activities = & 72,500; Net Increase i" Cash and Cash Equivalents = % 25,000) interest paid on debentures & 7,500 (i.e, % 50,000 x 15/100) is Financing Activity. It has peen assumed that the additional 15% Debentures have been issued at the end of the current accounting year] sare Cash Flow Statement on the basis ofthe information given in the Balance sheets of Nidhi Ltd. as at , won Current Liabilities Long term Borrowings 480,000] 340,000 3, Current Liabilities (a) Trade Payables 3,58,000] 4,08,000 {b) Short-term Provisions 100,000] __1,54,000 Total 39,38,000} 35,02,000 Mw ASSETS: ” 4, Non-Current Assets property Plant and Equipment and Intangible Assets: (0) Property, Plant and Equipment 2 21,40,000| 17,00,000 {id Intangible Assets 3 0,000| 2,24,000 2. Current Assets {a)_ Current investments 14,80,000] 3,00,000 (b) Inventories 2,58,000| 2,42,000 (@) Trade Receivables 340,000] 2,86,000 (@) Cash and Cash Equivalents 640,000] 7,50,000 Total | 39,38,000] _35,02,000 31st March 31st March, 2023(%) | 2022() “T Reserves and Surplus Surplus, Le, Balance in Statement of Profit & Loss 6,00,000| _4,00,000 2. Property, Plant and Equipment - Machinery 25,40,000] Less: Accumulated Depreciation (4,00,000)) 71,40,000) 3. Intangible Assets Goodwill Additional Information: During the year, a piece of machinery costing & 48,000 on which accumulated depreciation was € 32,000, was sold for 8 12,000. Prepare Cash Flow Statement. Cash Flow from Financing Activities = % 3,40,000; Net Increase in Cash and Cash Equivalents = (Hint: Short-term Provision is Provision for Tax.) (00 2015, Modified) [Ans.: Cash Flow from Operating Activities = ® 3,06,000; Cash Used in Investing Activities = ® 5,76,000; 70,000.)an Analysis of Financial Statements—CBSE yy 43. Following is the Balance Sheet of Fine Products Ltd. as at 31st March, 2023: Particulars Note No. [31st March] 31st 2023) | 2022(% |. EQUITY AND LIABILITIES 1, Shareholders’ Funds (a) Share Capital: Equity Share Capital 3,50,000} 300,000 (b) Reserves and Surplus 1 57,000) 38,009 2. Current Liabilities (a) Trade Payables 53,000] 35,009 (b) Other Current Liabilities 6,000); 8,000 (0) Short-term Provisions a 32,000] 28,000 Total 4,98,000| 4,090 I. ASSETS | 1. Non-Current Assets (2) Property, Plant and Equipment and Intangible Assets: 4 (i) Property, Plant and Equipment 3 248,000} — 2,00,000 (ii) Intangible Assets (Goodwill) 40,000] 50,000 (b)_Non-Current Investments 35,000] 10000 2. Current Assets (@) Inventories 39,000] 57,000 (b) Trade Receivables 1,08,000] 75,000 (co) Cash and Bank Balances 28,000} 17,000 Total 4,98,000| _4,09,000 Notes to Accounts 31st March, 31st March, Particulars 2023(%) | 2022) 1. Reserves and Surplus General Reserve 30,000] 20,000 Surplus, ie, Balance in Statement of Profit & Loss 27,000] _ 18,000 57,000[ _ 38,000 2. Short-term Provisions Provision forTax 32,000] 28,000 3. Property, Plant and Equipment Land and Building 57,000] 1,10,000 Plant and Machinery 1,91,000] 90,000 2,48,000) _2,00,000 Note: Proposed dividend on equity for the years ended 31st March, 2022 and 2023 are % 39,000 and % 45,000 respectively. You are required to prepare Cash Flow Statement for the year ended 31st March, 2023. [Ans.: Cash Flow from Operating Activities = & 73,000; Cash Used in Investing Activities = ® 73,000; Cash Flow from Financing Activities = % 11,000; Net Increase in Cash and Cash Equivalents = % 11,000.)113 iow statement fio" _ngis the Balance Sheet of Mevanca Limited as at 31st March, 2017 * Mevanca Limited BALANCE SHEET as at 31st March, 2017 ‘Note No. [31st March, | 31st March, 20172), quit AND LIABILITIES shareholders’ Funds ) share Capital & reserves and Surplus Non-Current Liabilities Long-term Borrowings current Liabilities 5) Trade Payables 3,00,000| _1,00,000 1 25,000] 1,20,000 i) Short-term Provisions : total ASSETS 4, Non-Current Assets Peper Plantand Equipment and Intangible Assets: property, Plant and Equipment f 3.36000] 192000 2, Current Assets {a} Inventories (pb) Trade Receivables (c)_ Cash and Cash Equivalents js (d) Other Current Assets 67,000] 60,000 51,000] 65,000 25,000] 49,000 4,000 4,79,000] Total Notes to Accounts 31st March, [31st March, Particulars 2017@)_| 20160) 7. Reserves and Surplus surplus, ie, Balance in Statement of Prot & Loss 95000| _1,20000 25,000] _1,20,000 2, Long-term Borrowings 10% Long-term Loan BR ca. 3, Short-term Provisions Provision forTax 4, Property, Plant and Equipment Machinery 3,84,000] —2,15,000 Accumulated Depreciation (48,000) (23,000) Additional Information: (i) Additional loan was taken on 1st July, 2016. (ii) Tax of € 53,000 was paid during the year. Prepare Cash Flow Statement. (Delhi and Al 2018 C, Modified) Ans.: Cash Used in Operating Activities = & 67,500; Cash Used in Investing Activities = & 1,69,000; Cash Flow from Financing Activities = % 2,12,500; Net Decrease in Cash and Cash Equivalents = & 24,000.)