Calculate cash from operating activities from the following Balance Sheets of Himalaya Ltd
Calculate cash from operating activities from the following Balance Sheets of Himalaya Ltd.
| Particulars | Note No. | 31.3.2024 | 31.3.2023 |
|
I. EQUITY AND LIABILITIES (I) Shareholder’s Funds: (a) Share Capital (b) Reserve and Surplus |
 |
4,00,000 1,70,000 |
3,00,000 80,000 |
|
(2) Non-Current Liabilities Long-term Borrowings |
 | 1,50,000 | 1,00,000 |
|
(3) Current Liabilities: Trade Payables |
 | 40,000 | 60,000 |
| Total | Â | 7,60,000 | 5,40,000 |
| II. Assets | Â | Â | Â |
|
(1) Non-Current Assets: (a) Property, Plant and Equipment and Intangible Assets (i) Property, Plant and Equipment (b) Non-Current Investments |
3 4 |
5,50,000 50,000 |
3,30,000 40,000 |
|
(2) Current Assets: (a) Trade Receivables (b) Cash and Cash Equivalents |
 |
83,000 77,000 |
1,14,000 56,000 |
| Total | Â | 7,60,000 | 5,40,000 |
Notes:-
|
(1) Reserve and Surplus: General Reserve Profit & Loss Balance |
1,20,000 50,000 |
1,00,000 (20,000) |
|
(2) Long-term Borrowings 9% Debentures |
1,50,000 | 1,00,000 |
|
(3) Property, Plant and Equipment: Machinery Less: Provision for Depreciation |
7,00,000 1,50,000 |
4,40,000 1,10,000 |
| (4) Rate of Interest on Investments is 8% p.a. | Â | Â |
Additional Information:
(i) Additional Debentures were issued on 1st April, 2023.
(ii) Additional investments were made on 1st April, 2023.
[Ans. Net Cash from Operating Activities ₹ 1,50,500.]
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