Cl

asswor
kQuest
ionsf
orCashFl
owSt
atement
s

1. From t
heFol
l
owi
ngi
nfor
mat
ionCal
cul
ateCashFl
owf
rom Fi
nanci
ngAct
ivi
ti
esdur
ing
2019-
20:

Par
ti
cul
ar Mar
ch31,
2020(
`) Mar
ch31,
2019
(`
)
Equi
tyShar
eCapit
al 5,
00,
000 3,
00,000
10%Debentur
es 7,
00,
000 6,
00,000
12%BanksLoan 2,
00,
000 5,
00,000

Addit
ionali
nfor
mation:
(
i) Bankl oanwasr epaidon31stMar ch2020.
(
ii
) Debent ur
eswerei ssuedat10%di scount
.
(
ii
i) Di vi
dendpaidduringthey ear`40,
000.
(
iv) Equi t
yshareswer eissuedatpremium of20%.
2. From theFol
lowi
nginfor
mat ionCalculat
eCashFlowf r
om Fi
nanci
ngAct
ivi
ti
esdur
ing
2019-20:

Par
ti
cul
ar Mar
ch31,
2020(
`) Mar
ch31,
2019
(`
)
Equit
yShar eCapi t
al 8,
00,
000 5,
00,000
10%Debent ures 4,
00,
000 5,
00,000
12%BanksLoan 6,
00,
000 4,
00,000
15%Pr ef erenceShareCapital 2,
00,
000 3,
00,000
BankOv erdraft 70,
000 1,
00,000
Securi
tiesPr emium Reser
ve 1,
60,
000 1,
00,000

Addit
ionali
nformation:
(
i) Bankl oanwast akenon1stApri
l,2019.
(
ii
) Pr eferenceshareswereredeemedonat10%pr emi
um.
(
ii
i) Di vi
dendpai donequi t
ysharesat20%.
(
iv) I nt
erestonDebent ureswerepaidduringt
heyear2019-20`40,
000.
3. From theFol
lowinginfor
mat i
onCalculat
eCashFl owfr
om Invest
ingActi
vi
ti
esdur
ing
2019-20:
Par
ti
cul
ars Mar
ch31,
2020 Mar
ch31,
2019
(`
) (`
)
Machinery 8,
00,000 5,
00,000
Furni
tur
e 40,000 50,000
Land 4,
00,000 5,
00,000
10%Investment
s 1,
50,000 2,
00,000
Goodwill 4,
00,000 3,
00,000

Addit
ionalInformati
on:
(
i)Depr eciati
onChargedonmachi
ner ydur
ingthey
ear2019-
20`80,
000.
(
ii
)AMachi neof`1,00,
000wassoldat`70,000.
(
ii
i)Investmentsweresoldatapr
ofitof20%.
4. Fr
om t heFoll
owi ngi
nformati
onCal
cul
at eCashFlowfr
om I
nvest
ingAct
ivi
ti
esdur
ing
 Cl
asswor
kQuest
ionsf
orCashFl
owSt
atement
s

2019-
20:
Par
ti
cul
ars Mar
ch31,2020 Mar
ch31,2019
(`
) (`
)
Machi nery 12,
00,
000 8,
00,
000
Furni
ture 2,
50,
000 3,
00,
000
Land 8,
00,
000 10,
00,
000
10%I nvestment
s 3,
00,
000 2,
00,
000
Goodwi ll 2,
50,
000 1,
00,
000
Patents 40,
000 1,
00,
000
Sharesi nXLtd. 4,
00,
000 3,
00,
000

Addit
ionalInformation:
(
i)Depr eciati
onChar gedonmachinerydur
ingtheyear2019-
20`80,000.
(
ii
)AMachi neof`1, 50,
000wassoldat`1,30,
000.
(
ii
i)Landwassol datapr ofi
tof10%
(
iv)Div
idendr eceivedat12%onsharesofXLt d.
(
v)Machi neryof`1, 00,
000waspurchasesbyissui
ngsharestovendor.
5. From theFoll
owi nginformati
onCalcul
ateCashFlowfr
om Invest
ingActi
vit
iesdur
ing
2019-20:
Par
ti
cul
ars Mar
ch31,2020 Mar
ch31,
2019
(`
) (`
)
Machiner
y 12,
00,
000 7,
00,000
Accumulat
edDepr
eci
ati
on 6,
00,
000 4,
00,000
Addi
ti
onal
inf
ormat
ion:

(
i) AMachi
nerycost
ing`1,
00,
000,accumul
ateddepr
eci
ati
ononmachi
ner
y`
40,
000wassoldduri
ngt
heyearat`60,
000.

6. From t
heFol
l
owi
ngi
nfor
mat
ionCal
cul
ateCashFl
owf
rom I
nvest
ingAct
ivi
ti
esdur
ing
2019-
20:
Par
ti
cul
ars Mar
ch31,2020 Mar
ch31,
2019
(`
) (`
)
Machiner
y 10,
00,
000 6,
00,000
Accumulat
edDepr
eci
ati
on 5,
00,
000 3,
00,000
Addi
ti
onal
inf
ormat
ion:

AMachi
nerycosti
ng`80,000,
accumul
ateddepr
eci
ati
ononmachi
ner
y`30,
000was
sol
ddur
ingtheyearat`40,
000.

7. Fr
om t
hef
oll
owi
ngcal
cul
ateOper
ati
ngpr
ofi
tandNetPr
ofi
t:

NetSales`20,00,000(incl
udi
ngcredi
tsal
es`5,00,
000);Pur
chases`15,
00,000;Wages
`1,
00,000;Off
iceExpenses`50,000;I
nter
estonInvest
ments`20,000;
Int
ereston
Debentures`40,000;LossonsaleofMachine`20,
000

8. Fr
om t
hef
oll
owi
ngcal
cul
ateOper
ati
ngPr
ofi
t:

Netprof
itbef
oretax`5,
00,
000;
Lossonsaleoff
urni
tur
e`60,000;I
nter
estonLoan`
70,
000,RentRecei
ved`40,
000;
Prof
itonsal
eofmachine`20,000.
 Cl
asswor
kQuest
ionsf
orCashFl
owSt
atement
s

9. Fr
om t
hef
oll
owi
ngCal
cul
ateCashFl
owf
rom Oper
ati
ngAct
ivi
ti
es:

Par
ti
cul
ars March31,
2020 Mar ch31,
2019
(
`) (
`)
SurplusofSt atementofPr
ofi
t&Loss 3,
00,
000 1,
00,
000
Furniture 1,
80,
000 2,
00,
000
Goodwi ll 2,
00,
000 2,
50,
000
TradeRecei vables 50,
000 30,
000
TradePay abl
es 20,
000 10,
000
Patent s 70,
000 50,
000
I
nv entory 40,
000 50,
000

10. Fr
om t
hef
oll
owi
ngCal
cul
ateCashFl
owf
rom Oper
ati
ngAct
ivi
ti
es:

Par
ti
cul
ars March31,
2020 Mar ch31,
2019
(
`) (
`)
SurplusofSt atementofPr
ofi
t&Loss 3,
50,
000 2,
00,
000
Furniture 1,
20,
000 1,
50,
000
Goodwi ll 80,
000 1,
00,
000
TradeRecei vables 50,
000 70,
000
TradePay abl
es 40,
000 60,
000
Patent s 60,
000 1,
00,
000
I
nv entory 80,
000 40,
000

11. Fr
om t
hef
oll
owi
ngCal
cul
ateCashFl
owf
rom Oper
ati
ngAct
ivi
ti
es:

Par
ti
cul
ars March31,
2020 Mar ch31,
2019
(
`) (
`)
Surpl
usofSt atementofPr
ofi
t&Loss 8,
50,
000 5,
00,
000
Furni
ture 3,
00,
000 3,
50,
000
Goodwill 90,
000 1,
00,
000
TradeRecei vables 1,
20,
000 90,
000
TradePay ables 80,
000 60,
000
Patents 80,
000 1,
00,
000
12%I nv
est ment s 50,
000 2,
00,
000
10%Debent ures 2,
50,
000 2,
00,
000
Addi
ti
onal
Inf
ormat
ion:

(
i) Amachi
neof`1,
00,
000wassol
dat`60,
000.

(
ii
) Debent
ureswer
eissuedat10%di
scount
.

(
ii
i) I
nvest
mentwer
esol
datpr
oftof20%on1stApr
i il
,2019.

12. Fr
om theFol
l
owi
ngi
nfor
mat
ionCal
cul
ateNetPr
ofi
tbef
oreTax
duri
ng2019-
20:
Par
ti
cul
ars Mar
ch31,
2020 Mar
ch31,
2019
(`
) (`
)
Sur
plusofst
atementofPr
ofi
tandLoss 6,
00,000 4,
00,000
 Cl
asswor
kQuest
ionsf
orCashFl
owSt
atement
s

Gener
alReser
ve 2,
00,
000 1,
00,
000
Addi
ti
onal
inf
ormat
ion:

(
i) Pr
ovi
si
onf
ort
axmadedur
ingt
hey
ear`50,
000.

(
ii
) Di
vi
dendpai
ddur
ingy
ear`70,
000.

13. Fr
om t
hef
oll
owi
ngCal
cul
ateCashFl
owf
rom Oper
ati
ngAct
ivi
ti
es:

Par
ti
cul
ars March31,
2020 Mar ch31,
2019
(
`) (
`)
Surpl
usofSt atementofPr
ofi
t&Loss 1,
50,
000 1,
00,
000
Prepai
dExpenses 30,
000 50,
000
Goodwi l
l 1,
50,
000 1,
00,
000
TradeRecei vables 1,
20,
000 90,
000
TradePay ables 80,
000 60,
000
Patents 50,
000 1,
00,
000
12%Debent ures 1,
50,
000 2,
00,
000
GeneralReser ve 2,
50,
000 2,
00,
000
Provi
sionf orTax 70,
000 40,
000
Provi
sionf orDepreci
ati
on 1,
60,
000 1,
00,
000
Addi
ti
onal
Inf
ormat
ion:

(
i) Pat
ent
sof`20,
000wassol
dat`15,
000.

(
ii
) Debentur
eswer
eredeemeddur
ingthey
earat10%pr emi
um andlossdueto
redempti
onwasdebi
tedt
otheStat
ementofProf
itandLossof2019-20.

(
ii
i) I
nter
im Di
vi
dendpai
ddur
ingt
hey
ear2019-
20`40,
000.

14. Fr
om t
hef
oll
owi
ngCal
cul
ateCashFl
owf
rom Oper
ati
ngAct
ivi
ti
es:

Par
ti
cul
ars March31,
2020 Mar ch31,
2019
(
`) (
`)
Surpl
usofSt atementofPr
ofi
t&Loss 1,
80,
000 2,
00,
000
Outstandi
ngExpenses 30,
000 50,
000
Goodwi l
l 1,
50,
000 1,
00,
000
TradeRecei vables 20,
000 90,
000
TradePay ables 50,
000 60,
000
Patents 80,
000 1,
00,
000
10%Debent ures 1,
50,
000 2,
00,
000
GeneralReser ve 1,
50,
000 1,
00,
000
Provi
sionf orTax 50,
000 80,
000
Provi
sionf orDepreci
ati
on 1,
80,
000 1,
30,
000
Addi
ti
onal
Inf
ormat
ion:

(
iv) Pat
ent
sof`10,
000wassol
dat`15,
000.

(
v) Debentur
eswer
eredeemeddur
ingthey
earat10%pr emi
um andlossdueto
redempti
onwasdebi
tedt
otheStat
ementofProf
itandLossof2019-20.
 Cl
asswor
kQuest
ionsf
orCashFl
owSt
atement
s

(
vi) I
nter
im Di
vi
dendpai
ddur
ingt
hey
ear2019-
20`60,
000.