Following is the Balance Sheet of Bharat Gas Ltd. as at 31.3.2023:
Balance Sheet of Bharat Gas Ltd. as at 31.3.2023
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Particulars & Note No. & 31.3.2023 & 31.3.2022
\multicolumn{4}{|l|}{I. Equity and Liabilities:}
1. Shareholders’ funds & & &
(a) Share capital & & 14,00,000 & 10,00,000
(b) Reserves and Surplus & 1 & 5,00,000 & 4,00,000
2. Non-current liabilities & & &
Long-term borrowings & & 5,00,000 & 1,40,000
3. Current liabilities & & &
(a) Trade payables & & 1,00,000 & 60,000
(b) Short-term provisions & 2 & 80,000 & 60,000
Total liabilities & & 25,80,000 & 16,60,000
\multicolumn{4}{|l|}{II. Assets:}
1. Non-current assets & & &
(a) Fixed assets & & &
(i) Tangible assets & 3 & 16,00,000 & 9,00,000
(ii) Intangible assets & 4 & 1,40,000 & 2,00,000
2. Current assets & & &
(a) Inventories & & 2,50,000 & 2,00,000
(b) Trade receivables & & 1,90,000 & 80,000
(c) Cash and cash equivalents & & 3,00,000 & 2,80,000
Total assets & & 25,80,000 & 16,60,000
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Notes to Accounts:
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Note No. & Particulars & 31.3.2023 & 31.3.2022
1 & Reserves and Surplus: & &
& Balance in Statement of Profit and Loss & 5,00,000 & 4,00,000
2 & Short-term provisions: & &
& Provision for Taxation & 80,000 & 60,000
3 & Tangible Assets: & &
& Machinery & 18,50,000 & 10,00,000
& Less: Accumulated Depreciation & 16,00,000 & 9,00,000
4 & Intangible Assets: & &
& Goodwill & 1,40,000 & 2,00,000
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Adjustments:
During the year, a machine costing \rupee 3,00,000 on which accumulated depreciation was \rupee 45,000 was sold for \rupee 1,35,000.
Calculate 'Cash Flows from Operating Activities'