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4.46 Analysis of Financial Statements—CBSE XII
II. ASSETS
1. Non-Current Assets
Property, Plant and Equipment and Intangible Assets:
Property, Plant and Equipment (Machinery) 4,00,000 4,10,000
2. Current Assets
(a) Current Investments 10,000 10,000
(b) Inventories 89,000 75,000
(c) Trade Receivables 1,50,000 1,00,000
(d) Cash and Cash Equivalents 6 21,000 10,000
Total 6,70,000 6,05,000

Notes to Accounts
Particulars 31st March, 31st March,
2024 (`) 2023 (`)
1. Share Capital
Equity Share Capital 1,50,000 1,00,000
8% Preference Share Capital 1,50,000 1,00,000
3,00,000 2,00,000
2. Reserves and Surplus
General Reserve 70,000 30,000
Surplus, i.e., Balance in Statement of Profit & Loss 90,000 50,000
1,60,000 80,000
3. Long-term Borrowings
15% Debentures ... ...
Loan from Bank 50,000 50,000
50,000 50,000
4. Short-term Borrowings
Current Maturities of Long-term Debts:
(i) 15% Debentures ... 80,000
(ii) Loan from Bank ... 50,000
Bank Overdraft 30,000 45,000
30,000 1,75,000
5. Short-term Provisions
Provision for Tax 80,000 60,000
6. Cash and Cash Equivalents
Cash in Hand 11,000 5,000
Cash at Bank 10,000 5,000
21,000 10,000

Additional Information:
1. Depreciation charged on Machinery ` 10,000. 2. Interest paid on Loan from Bank ` 5,000.
3. Interest paid on Debentures ` 9,000.
4. Proposed dividend for the years ended 31st March, 2023 and 2024 were ` 10,000 and ` 22,500
respectively.
[Ans.: Cash Flow from Operating Activities = ` 80,000; Cash Flow from Investing
Activities = Nil; Cash Used in Financing Activities = ` 69,000;
Net Increase in Cash and Cash Equivalents = ` 11,000.]
[Hint: Current Investments are taken as Marketable Securities as no information is given. It is taken as
Cash and Cash Equivalent.]