From the following extracts of Balance Sheets of Exe Ltd., Calculate Cash Flow from Financing Activities:

Particulars 31st March,
2023 (₹)
31st March,
2022 (₹)
Equity Share Capital
10% Preference Share Capital
Debentures Redemption Reserve
12% Debentures
5,25,000
4,00,000
1,00,000
4,00,000
4,00,000
5,50,000
1,00,000
3,00,000

Additional Information:

  • Equity Shares were issued on 31st March, 2023.
  • Interim Dividend on Equity Shares was paid @ 15%.
  • Preference Shares were redeemed on 31st March, 2023 at a premium of 5%.
  • 12% Debentures of face value ₹ 1,00,000 were issued on 31st March, 2023.

Solution :