Humectants are substances used in the preservation of dried plant materials and floral products to maintain moisture content and prevent brittleness. They work by attracting and holding water molecules from the air, thereby keeping the plant tissue supple and flexible.
On $31^{\text {st }}$ March, 2024, following is the Balance Sheet of Bhavik Limited :
Bhavik Ltd.
Balance Sheet as at $31^{\text {st }}$ March 2024
I. Equity and Liabilities :
Particulars | Note No. | $31-3-2024$ (₹) | $31-3-2023$ (₹) |
1. Shareholders funds | |||
(a) Share Capital | 12,00,000 | 10,00,000 | |
(b) Reserves and Surplus | 1 | 4,00,000 | 3,00,000 |
2. Non-current liabilities | |||
Long-term borrowings | 2 | 6,00,000 | 10,00,000 |
3. Current Liabilities | 5,00,000 | 1,00,000 | |
(a) Trade Payables | 3 | 3,00,000 | 4,00,000 |
(b) Short-term provisions | |||
Total | 30,00,000 | 28,00,000 |
II. Assets :
1. Non-current Assets | |||
(a) Property, Plant and Equipment and Intangible Assets | |||
Property plant and equipment | 4 | 19,00,000 | 15,00,000 |
(b) Non-current Investments | 3,00,000 | 4,00,000 | |
2. Current Assets | |||
(a) Inventories | 4,50,000 | 3,50,000 | |
(b) Trade Receivables | 2,50,000 | 4,50,000 | |
(c) Cash and Cash Equivalents | 1,00,000 | 1,00,000 | |
Total | 30,00,000 | 28,00,000 |
Notes to Accounts :
Note | Particulars | $31-3-2024$ (₹) | $31-3-2023$ (₹) |
No. | |||
1. | Reserves and Surplus i.e. Balance in Statement of Profit and Loss | 4,00,000 | 3,00,000 |
2. | Long-term borrowings | ||
10% Debentures | 6,00,000 | 10,00,000 | |
3. | Short-term provisions | ||
Provision for tax | 3,00,000 | 4,00,000 | |
4. | Property plant and equipment | ||
Plant and Machinery | 21,50,000 | 16,00,000 | |
Less : Accumulated Depreciation | 2,50,000 | 1,00,000 | |
19,00,000 | 15,00,000 |
Additional Information :
Calculate :
On 31st March, 2024 following is the Balance Sheet of Bhavik Limited :
Bhavik Ltd.
Additional Information :
(i) During the year a piece of machinery costing Rs 8,00,000 accumulated depreciation thereon Rs 50,000 was sold for Rs 6,50,000
(ii) Debentures were redeemed on 31-03-2024.
Calculate:
(a) Cash flows from Investing Activities
(b) Cash flows from Financing Activities