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
Which of the following numbers does not fit into the pattern of the series?
8, 27, 64, 100, 125, 216, 343
Select the correct mirror image of the given combination when the mirror is placed to the right side of it.
PROSPERITY
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Choose the correct option that can meet the image pattern of the given image.
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What is the code for ‘many?
Statements: Some combs are wood. Some wood are tables. Some tables are plastic.
Conclusion I: Some wood are combs.
Conclusion II: All plastic are tables.