On the basis of the following information provided by X Ltd. Prepare a Cash Flow Statement for the year ended on 31st March 2025: (i) X Ltd. sold all the goods for cash only and purchased the goods in credit from supplie

Cash Flow Statement for the year ended on 31.03.2025 Particulars Amount (₹) Amount (₹) A. Cash Flow from Operating Activities Cash Sales 1,60,00,000* (-) Cash payments Payment to suppliers 80,00,000 Wages paid 45,00,000 Office expenses paid 9,00,000 1,34,00,000 26,00,000 (-) Income tax paid 8,00,000 18,00,000 B. Cash Flow from Investing Activities Sale of Investments 64,00,000 Purchase of furniture (20,00,000) 44,00,000 C. Cash Flow from Financing Activities Bank loan repaid with interest (17,50,000) Dividend paid with distribution tax (5,00,000) (22,50,000) Cash Flow from all Activities (A+B+C) 39,50,000 D. Opening Cash and Cash Equivalent 10,00,000 E. Closing Cash and Cash Equivalent 49,50,000 * Calculation of missing Sales/Cash Inflow figure by using the Cash Flow Identity: Opening Cash + Inflows - Outflows = Closing Cash Difference between Opening and Closing Cash and Cash Equivalent (A) ₹ 39,50,000 Cash Flow from Investing Activities (B) ₹ 44,00,000 Cash Flow from Financing Activities (C) ₹ (22,50,000) Cash Flow from Operating Activities (B+C) - A ₹ 18,00,000 Cash Outflows in Operating Activities Payment to suppliers ₹ 80,00,000 Wages paid ₹ 45,00,000 Office expenses paid ₹ 9,00,000 Income tax paid ₹ 8,00,000 Total ₹ 142,00,000 Cash Flow from Operating Activities (required) ₹ 18,00,000 Cash Sales ₹ 1,60,00,000