CBSE 2026 · Region 4 · Set 3 · Q30

The following information was obtained about the cash flows of XYZ Ltd. for the year ended 31st March, $\displaystyle 2025$ : Cash inflows from operating activities ₹ $\displaystyle 28,000$; cash used in investing activities ₹ $\displaystyle 32,000$ and cash inflows from financing activities ₹ $\displaystyle 5$,000. If the opening balance of cash and cash equivalents on 1st April, $\displaystyle 2024$ was ₹ $\displaystyle 25,000$, the closing balance of cash and cash equivalents on 31st March, $\displaystyle 2025$ will be :

OR

The following information was obtained from the books of PQR Ltd. : Profit and Loss balance (Dr.) as at 31st March, $\displaystyle 2024$ : ₹ $\displaystyle 30,000$ Profit and Loss balance (Cr.) as at 31st March, $\displaystyle 2025$ : ₹ $\displaystyle 56,000$ Interim Dividend paid during the year : ₹ $\displaystyle 36,000$ The net profit before taxation for the year ended 31st March, $\displaystyle 2025$ will be :