Question:medium
From the following information, calculate Cash Flows from Financing Activities :
Particulars 31-03-2024 (₹) 31-03-2023 (₹) Equity Share Capital 12,00,000 8,00,000 11% Debentures 3,00,000 4,00,000 Securities Premium 1,40,000 1,00,000
Additional Information :
Interest paid on debentures amounted to ₹ 40,000.
From the following information, calculate Cash Flows from Financing Activities :
Additional Information :
Interest paid on debentures amounted to ₹ 40,000.
| Particulars | 31-03-2024 (₹) | 31-03-2023 (₹) |
|---|---|---|
| Equity Share Capital | 12,00,000 | 8,00,000 |
| 11% Debentures | 3,00,000 | 4,00,000 |
| Securities Premium | 1,40,000 | 1,00,000 |
Interest paid on debentures amounted to ₹ 40,000.
Updated On: Jan 14, 2026
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Solution and Explanation
Financing Activities:
Cash Inflows:
Equity Share Capital raised: ₹ 12,00,000 - ₹ 8,00,000 = ₹ 4,00,000
Securities Premium: ₹ 40,000
Total Cash Inflows: ₹ 4,40,000
Cash Outflows:
Redemption of Debentures: ₹ 1,00,000
Interest paid: ₹ 40,000
Total Cash Outflows: ₹ 1,40,000
Net Cash Flow from Financing Activities: ₹ 4,40,000 - ₹ 1,40,000 = ₹ 3,00,000
Cash Inflows:
Equity Share Capital raised: ₹ 12,00,000 - ₹ 8,00,000 = ₹ 4,00,000
Securities Premium: ₹ 40,000
Total Cash Inflows: ₹ 4,40,000
Cash Outflows:
Redemption of Debentures: ₹ 1,00,000
Interest paid: ₹ 40,000
Total Cash Outflows: ₹ 1,40,000
Net Cash Flow from Financing Activities: ₹ 4,40,000 - ₹ 1,40,000 = ₹ 3,00,000
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