Calculate ‘Cash from Operating Activities’ from the following Balance Sheets Share Capital ₹ 5,00,000 Reserve and Surplus ₹ 2,00,000
Calculate ‘Cash from Operating Activities’ from the following Balance Sheets:
| Particulars | Note No. | 31.3.2024 | 31.3.2023 |
| I. EQUITY AND LIABILITIES (I) Shareholder’s Funds: (a) Share Capital (b) Reserve and Surplus | 5,00,000 2,00,000 | 5,00,000 1,20,000 | |
| (2) Non-Current Liabilities Long-term Borrowings | 2,50,000 | 2,00,000 | |
| (3) Current Liabilities: (a) Other Current Liabilities (b) Short Term Provision | – 75,000 | 3,000 70,000 | |
| Total | 10,25,000 | 8,93,000 | |
| II. Assets | |||
| (1) Non-Current Assets: (a) Property, Plant and Equipment and Intangible Assets (i) Property, Plant and Equipment | 3 | 5,00,000 | 4,00,000 |
| (2) Current Assets: (a) Inventory (b) Trade Receivables (c) Cash and Cash Equivalents (d) Other Current Assets | 2,40,000 2,00,000 70,000 15,000 | 2,00,000 1,80,000 90,000 23,000 | |
| Total | 10,25,000 | 8,93,000 |
Notes:-
| (1) Long-term Borrowings 8% Debentures | 2,50,000 | 2,00,000 |
| (2) Other Current Liabilities: Outstanding Expenses | – | 30,000 |
| (3) Short term Provision: Provision for Tax | 75,000 | 70,000 |
| (4) Other Current Assets Prepaid Expenses | 15,000 | 23,000 |
[Ans. Cash from Operating activities ₹ 46,000]
Note: It has been assumed that new debentures have been issued on 31.3.2022. As such, interest on debentures has been calculated on ₹ 2,00,000.
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