Sujata started a small enterprise under the 'Skill India Scheme'. As the business grew, the revenue started increasing and she decided to form…

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 ($\displaystyle 1,00,000$) Adjustment for Non-cash and Non-operating items Add : Depreciation $\displaystyle 1,00,000$ 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 Cash flows from Investing Activities : Purchase of Intangible Assets ($\displaystyle 3,00,000$) Sale of Non-current Investment $\displaystyle 1,00,000$ Net Cash used in Investing ($\displaystyle 2,00,000$) Activities Cash flow from Financing Activities : Issue of Share Capital $\displaystyle 3,00,000$ 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 $\displaystyle 3,00,000$ (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