From the following information obtained from the books of 'Severe Ltd.', calculate Cash from Operations : Net Profit for the year ended 31st March, $\displaystyle 2025$ after charging depreciation of $\displaystyle 80,000$ and after writing off goodwill $\displaystyle 2,000$ was $\displaystyle 5,40$,000. Additional Information : $\displaystyle 31.3.2024$ $\displaystyle 31.3.2025$ Particulars ( ) ( ) Commission received in advance $\displaystyle 10,000$ $\displaystyle 4,000$ Accrued interest $\displaystyle 60,000$ $\displaystyle 80,000$ Outstanding rent $\displaystyle 40,000$ $\displaystyle 30,000$ Trade receivables $\displaystyle 3,24,000$ $\displaystyle 3,43,000$ Trade payables $\displaystyle 2,30,000$ $\displaystyle 2,97,000$ Inventories $\displaystyle 54,000$ $\displaystyle 79,000$ Other current assets $\displaystyle 27,000$ $\displaystyle 24,700$

Calculation of Cash from Operations for the year ended $\displaystyle 31$ March $\displaystyle 2025$ Particulars Amount(₹) Net Profit before Tax $\displaystyle 5,40,000$ ½ Add: Non-Cash & Non-Operating Items: Depreciation on Machinery $\displaystyle 80,000$ ½ Goodwill written off $\displaystyle 2,000$ ½ $\displaystyle 82,000$ Operating Profit before Working Capital Changes $\displaystyle 6,22,000$ Add: Increase in Current Liabilities ½ & Decrease in Current Assets Increase in Trade Payables $\displaystyle 67,000$ ½ Decrease in Other Current Assets $\displaystyle 2,300$ ½ $\displaystyle 69,300$ Less: Decrease in Current Liabilities & Increase in Current Assets Decrease in Commission Received in Advance $\displaystyle (6,000)$ ½ Increase in Accrued Interest $\displaystyle (20,000)$ ½ Decrease in Outstanding Rent $\displaystyle (10,000)$ ½ Increase in Trade Receivables $\displaystyle (19,000)$ ½ Increase in Inventories $\displaystyle (25,000)$ ½ $\displaystyle (80,000)$ Page $\displaystyle 18$ of $\displaystyle 21$ Cash generated from operations $\displaystyle 6,11,300$ ½ PART B OPTION-II (Computerised Accounting)