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
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Choose the word with correct spelling.
Select the appropriate answer.
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(A) Imaginery
(B) Dictionary
(C) Itinerery
(D) Stationerry
My overall (A) / financial (B) / goal is to build (C) / suffecient (D) / wealth.
In the following question, four words are given, out of which only one word is correctly spelt. Find the correctly spelt word.
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...