Question
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?Solution
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
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Statements: B > C = D > H ≥ A; B ≤ D = F ≤ E < G
Conclusions:
I. H < E
II. B ≤ E
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Statements:Â Â Â Â Â Â Â X @ Y % M % N; M $ P $ Z
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Statements:  W > O > E ≤ N > P; L ≥ U; P > Q = R > U
Conclusions:
I. Â N > U
II. Â P > U
III. Â P < L
IV....
In the question, assuming the given statements to be true, find which of the conclusion (s) among given three conclusions is /are definitely true and t...
In the question, assuming the given statements to be true, find which of the conclusion (s) among given three conclusions is /are definitely true and t...
