Charles Ltd. earned a profit of ₹ 1,00,000 after charging depreciation of ₹ 20,000 on assets and a transfer to General Reserve of ₹ 30,000

Charles Ltd. earned a profit of ₹ 1,00,000 after charging depreciation of ₹ 20,000 on assets and a transfer to General Reserve of ₹ 30,000. Goodwill amortised was ₹ 7,000 and gain on sale of machinery was ₹ 3,000. Other infromation available is (changes in the value of Current Assets and Current Liabilities): trade receivables showed an increase of ₹ 3,000; trade payables an increase of ₹ 6,000; Prepaid expenses an increase of ₹ 200; and outstanding expenses a decrease of ₹ 2,000. Ascertain Cash Flow from Operating Activities.

[Ans.: Cash Flow from Operating Activities = ₹ 1,54,800; Net Profit before Tax = ₹ 1,30,000.]