Current Liabilities
(a) Trade Payables
(b) Short-term Provisions
14,00,000
2,00,000
16,40,000
1,40,000
Total
46,00,000
38,00,000
II. Assets
Non-Current Assets
(a) Property, Plant and Equipment and Intangible Assets:
Property, Plant and Equipment
(b) Non-Current Investments
26,00,000
2,00,000
18,00,000
Current Assets
(a) Inventories
(b) Trade Receivables
(c) Cash and Cash Equivalents
8,00,000
10,00,000
–
4,00,000
14,00,000
2,00,000
Total
46,00,000
38,00,000
Particulars
31st March,
2023 (₹)
31st March,
2022 (₹)
Share Capital
Issued, Subscribed and Paid-up
Equity Shares of ₹ 100 each fully paid
Reserves and Surplus
General Reserve
Surplus, i.e., Balance in Statement of Profit & Loss
Short-term Provisions
Provision for Tax
Property, Plant and Equipment
Plant and Machinery
Land and Building
Additional Information:
1. Depreciation @ 25% was charged on the opening value of Plant and Machinery.
2. During the year one old machine costing ₹ 1,00,000 (written Down Value ₹ 40,000) was sold for ₹ 70,000.
3. ₹ 1,00,000 was paid as income tax during the year.
4. Proposed dividend for the year ended 31st March, 2023 was ₹ 4,00,000 and for the year ended 31st March, 2022 was ₹ 2,00,000.
5. During the current year new debentures were issued on 1st October, 2022.
[Ans.: Cash Flow from Operating Activities = ₹ 4,40,000; Cash Used in Investing Activities = ₹ 12,20,000; Cash Flow from Financing Activities = ₹ 5,80,000; Net Decrease in Cash and Cash Equivalents = ₹ 2,00,000.]
