From the following information, Calculate cash Flow from Operating Activities and Investing Activities:

Particulars 31st March,
2022 (₹)		 31st March,
2023 (₹)
Surplus, i.e., Balance in Statement of Profit & Loss
Provision for Tax
Trade Payables
Current Assets (Inventories and Trade Receivables)
Fixed Assets (Net)		 1,00,000
30,000
40,000
4,60,000
3,25,000		 4,00,000
30,000
1,50,000
5,20,000
3,92,000

Additional Information:

  • 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.
  • Tax paid during the year ₹ 30,000.

Solution :