Sujata started a small enterprise under the 'Skill India Scheme'. As the business grew, the revenue started increasing and she decided to form 'Sujata Ltd.' to achieve her objectives with $\displaystyle 10$ other like minded persons. The financial position of the company is given in its Balance Sheet as at $\displaystyle 31.3.2022$ : Balance Sheet of Sujata Ltd. as at $\displaystyle 31$ S* March, $\displaystyle 2022$ Particulars Note $\displaystyle 31.3.2022$ $\displaystyle 31.3.2021$ No. R) ($\displaystyle 1$) I. Equity and Liabilities 1. Shareholders' Funds (a) Equity share capital $\displaystyle 20,00,000$ $\displaystyle 17,00,000$ (b) Reserves and Surplus $\displaystyle 3,00,000$ $\displaystyle 4,00,000$ (Statement of Profit and Loss) 2. Non-current Liabilities Long term Borrowings $\displaystyle 3,00,000$ $\displaystyle 2,00,000$ 3. Current Liabilities Trade payables $\displaystyle 50,000$ $\displaystyle 25,000$ Total $\displaystyle 26,50,000$ $\displaystyle 23,25,000$ II. Assets 1. Non-current Assets (a) Fixed Assets (i) Tangible Assets $\displaystyle 8,00,000$ $\displaystyle 9,00,000$ (ii) Intangible Assets $\displaystyle 5,00,000$ $\displaystyle 2,00,000$ (Io) Non-current Investments $\displaystyle 3,00,000$ $\displaystyle 4,00,000$ 2. Current Assets (a) Inventories $\displaystyle 4,00,000$ $\displaystyle 5,00,000$ (b) Trade Receivables $\displaystyle 1,50,000$ $\displaystyle 1,25,000$ (c) Cash & Cash equivalents $\displaystyle 5,00,000$ $\displaystyle 2,00,000$ Total $\displaystyle 26,50,000$ $\displaystyle 23,25,000$ Additional Information : Depreciation of ₹ $\displaystyle 1,00,000$ was charged on Tangible Assets during the year. On the basis of the above information prepare the 'Cash Flow Statement' of Sujata Ltd.

Cash flow statement (As per AS $\displaystyle 3$ revised) for the year ended 31st March $\displaystyle 2022$ Amount Amount Particulars ₹ ₹ Cash flow from Operating Activities Net loss before Tax ½ ($\displaystyle 1,00,000$) Adjustment for Non-cash and Non-operating items Add : Depreciation ½ $\displaystyle 1,00,000$ Operating profit before change in Nil Working Capital Add Decrease in Current Assets Increase in Current Liability Inventories $\displaystyle 1,00,000$ Trade payable $\displaystyle 25,000$ $\displaystyle 1,25,000$ Less Increase in Current Assets Decrease in Current Liability Trade Receivable $\displaystyle (25,000)$ New Cash flow from Operating $\displaystyle 1,00,000$ Activities ½ Cash flows from Investing Activities : Purchase of Intangible Assets ($\displaystyle 3,00,000$) Sale of Non-current Investment ½ $\displaystyle 1,00,000$ Net Cash used in Investing ($\displaystyle 2,00,000$) Activities Cash flow from Financing Activities : Issue of Share Capital ½ $\displaystyle 3,00,000$ Proceeds from long-term $\displaystyle 1,00,000$ Borrowings Cash flow from Financing $\displaystyle 4,00,000$ Activity Net Increase in Cash and Cash Equivalents $\displaystyle 3,00,000$ ½ (A + B + C) Cash and Cash Equivalents in the $\displaystyle 2,00,000$ beginning Cash and Cash Equivalents in the $\displaystyle 5,00,000$ end PART-B OPTION -II (COMPUTERIZED ACCOUNTING )