Question
XYZ Ltd. reported a net profit of ₹120 lakhs for the
year ended 31st March 2025. The depreciation for the year was ₹20 lakhs, and amortization of goodwill was ₹10 lakhs. The increase in debtors was ₹25 lakhs, inventory rose by ₹30 lakhs, and creditors increased by ₹15 lakhs. The company also incurred a loss on sale of machinery of ₹5 lakhs which was included in net profit. What is the cash flow from operating activities as per the indirect method?Solution
Start with net profit: ₹120L Add: Depreciation (20), Goodwill amort. (10), Loss on sale (5) → Total Add = ₹35L Less: Increase in Debtors (25), Inventory (30) → Total less = ₹55L Add: Increase in Creditors (15) Net: ₹120 + ₹35 – ₹55 + ₹15 = ₹115L
Select the option that represents the letters that, when placed from left to right in the following blanks, will complete the letter-series.
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Select the number combination of letters that when placed sequentially in the blanks of the given series will complete the series.
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Select the combination of letters that when placed sequentially in the blanks of the given series will complete the series.
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Select the option that represents the letter that, when placed from left to right will come in the blanks below, will complete the letter sequence corre...
Select the option that represents the letters that, when sequentially placed from left to right in the blanks below, will complete the letter ser ies.
Select the combination of the letters that when placed sequentially in the blanks of the given letter series will complete the series.
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Select the combination of letters that when sequentially placed in the blanks of the given letter series will complete the series.
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Select the combination of letters that when placed sequentially in the blanks of the given letter series will complete the series.
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Select the option that represents the letters that, when placed from left to right in the blanks, will complete the letter series.
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