Following is the Balance Sheet of X Ltd as at 31st March, 2018:
Particulars
31st March,
2018 (₹)
31st March,
2017 (₹)
I. EQUITY AND LIABILITIES
Shareholder’s Funds
(a) Share Capital
(b) Reserves and Surplus
19,00,000
6,00,000
17,00,000
3,00,000
Non-Current Liabilities
Long-term Borrowings
5,00,000
4,00,000
Current Liabilities
(a) Short-term Borrowings
(b) Short-term Provisions
1,70,000
2,00,000
1,75,000
1,65,000
Total
33,70,000
27,40,000
II. Assets
Non-Current Assets
(a) Property, Plant and Equipment and Intangible Assets:
(i) Property, Plant and Equipment
(ii) Intangible Assets
(b) Non-Current Investments
24,00,000
2,00,000
3,00,000
19,00,000
3,00,000
2,00,000
Current Assets
(a) Current Investments
(b) Inventories
(c) Cash and Cash Equivalents
1,40,000
2,60,000
70,000
1,70,000
1,30,000
40,000
Total
33,70,000
27,40,000
Particulars
31st March,
2018 (₹)
31st March,
2017 (₹)
Reserves and Surplus
Surplus, i.e., Balance in Statement of Profit & Loss
6,00,000
3,00,000
6,00,000
3,00,000
Long-term Borrowings
12% Debentures
5,00,000
4,00,000
5,00,000
4,00,000
Short-term Borrowings
Bank Overdraft
1,70,000
1,75,000
1,70,000
1,75,000
Short-term Provisions
Provision for Tax
2,00,000
1,65,000
2,00,000
1,65,000
Property, Plant and Equipment
Machinery
Less: Accumulated Depreciation
26,00,000
(2,00,000)
20,00,000
(1,00,000)
24,00,000
19,00,000
Intangible Assets
Goodwill
2,00,000
3,00,000
2,00,000
3,00,000
Additional Information:
(i) ₹ 1,00,000, 12% Debentures were issued on 1st April, 2017.
(ii) During the year, a piece of machinery costing ₹ 80,000 on which accumulated depreciation was ₹ 40,000 was sold at a gain of ₹ 10,000.
Prepare a Cash Flow Statement.
[Ans.: Cash Flow from Operating Activities = ₹ 4,95,000; Cash used in Investing Activities = ₹ 7,30,000; Cash Flow from Financing Activities = ₹ 2,35,000; Net Increase/Decrease in Cash and Cash Equivalents = Nil.]
