A company reports the following transactions for the year ended 31st March 2025: • Equity Share Capital increased by ₹4,00,000 (including ₹1,50,000 issued for purchase of machinery) • Share Premium increased by ₹1,00,000 • Debentures redeemed at par: ₹2,00,000 • Dividend paid: ₹80,000 • Preference shares issued for conversion of debt: ₹2,50,000 • Bank loan repaid: ₹1,00,000 • Rights issue proceeds received in cash: ₹2,00,000 • Final call received on partly paid shares: ₹50,000 What is the Net Cash Flow from Financing Activities?

Only cash-based financing activities are considered: Included: • Equity Share Capital (cash portion) = ₹4,00,000 – ₹1,50,000 = ₹2,50,000 • Share Premium = ₹1,00,000 • Rights issue proceeds = ₹2,00,000 • Final call received = ₹50,000 → Total inflow = ₹2,50,000 + ₹1,00,000 + ₹2,00,000 + ₹50,000 = ₹6,00,000 Excluded: • ₹1,50,000 shares issued for machinery → non-cash • ₹2,50,000 preference shares issued for debt conversion → non-cash  Outflows: • Debenture redemption = ₹2,00,000 • Dividend paid = ₹80,000 • Bank loan repaid = ₹1,00,000 → Total outflow = ₹3,80,000 Net Cash from Financing Activities: ₹6,00,000 – ₹3,80,000 = ₹2,20,000