From the following information, Calculate Cash flow from Operating Activities:

Particulars 31st March,
2022 (₹)		 31st March,
2023 (₹)
Equity Share Capital
10% Preference Share Capital
Securities Premium
Surplus, i.e., Balance in Statement of Profit & Loss
10% Debentures		 20,00,000
2,00,000
–
4,00,000
10,00,000		 30,00,000
1,00,000
95,000
8,00,000
10,00,000

Additional Information:

  • Preference Shares were redeemed on 31st March, 2023 at a premium of 5%.
  • Dividend on Equity Shares was paid @ 8%.
  • Fresh issue of Equity shares was made on 1st April 2022.

Solution :