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✦ FREE LEARNING — CLASS 11 & 12 — CBSE · PSEB — ACCOUNTS · ECONOMICS · BST ✦
From the following extracts of Balance Sheet of Exe Ltd., calculate Cash Flow from Financing Activities:
| Particulars | 31st March, 2025 (₹) | 31st March, 2024 (₹) |
|---|---|---|
| Equity Share Capital | 5,25,000 | 4,00,000 |
| 10% Preference Share Capital | 4,00,000 | 5,50,000 |
| Securities Premium Reserve | 2,25,000 | 1,00,000 |
| 12% Debentures | 4,00,000 | 3,00,000 |
Additional Information:
1. Equity Shares were issued on 31st March, 2025.
2. Interim dividend on Equity Shares was paid @ 15%.
3. Preference Shares were redeemed on 31st March, 2025 at a premium of 5%. Premium paid was debited to the Statement of Profit and Loss.
4. 12% Debentures of face value ₹1,00,000 were issued on 31st March, 2025.
Cash Flow from Financing Activities for the year ended 31st March, 2025
| Particulars | Amount (₹) | Amount (₹) |
|---|---|---|
| Issue of Shares (5,25,000 − 4,00,000) | 1,25,000 | |
| Transfer to Securities Premium Reserve (2,25,000 − 1,00,000) | 1,25,000 | |
| Issue of Debentures | 1,00,000 | |
| Premium on Redemption of Preference Shares (5% of 1,50,000) | (7,500) | |
| Interim Dividend Paid (15% of 4,00,000, opening balance — new shares issued only on the last day) | (60,000) | |
| Redemption of Preference Share Capital (5,50,000 − 4,00,000) | (1,50,000) | |
| Interest on Debentures (12% of 3,00,000, pre-existing balance — new debentures issued only on the last day) | (36,000) | |
| Dividend on Preference Share Capital (10% of 5,50,000, opening balance — redeemed only on the last day) | (55,000) | |
| Net Cash Flow from Financing Activities | 41,500 |
Accounting & Commerce Educator
Sarbjit Singh holds a B.Com and M.Com degree and has over 12 years of teaching experience in double entry bookkeeping, financial accounting, and business studies.
This guide covers "T.S. Grewal Class 12 Vol 3 Chapter 5 Q.36 - Cash Flow Statement", focusing on key definitions, step-by-step concepts, applications, and revision guidelines relevant to Chapter 5 - Cash Flow Statement.
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