Question
XYZ Ltd. presented the following summary for the year
ended 31st March 2024: Net Profit before tax ₹18 lakh, depreciation ₹2 lakh, gain on sale of fixed asset ₹1 lakh, increase in working capital ₹3 lakh. Calculate the cash flow from operating activities as per Ind-AS 7 using the indirect method.Solution
Operating CF = 18 + 2 – 1 – 3 = ₹16 lakh
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