From the following information, calculate Net Cash Flow from Operating Activities and Financing Activities:

Particular31st March 2019
Amount (Rs.)
31st March 2018
Amount (Rs.)
Equity Share Capital13,75,00011,25,000
5% Preference Share Capital5,00,0007,50,000
General Reserve3,75,0003,00,000
Surplus i.e., Balance in Statement of Profit and Loss3,75,000(3,50,000)
Securities Premium Reserve25,000
Provision for Tax1,00,00050,000
Non-current Liabilities (8% Debentures)6,50,0003,75,000
Short-term Borrowings (8% Bank Loan)1,00,0001,25,000
Trade Payables5,00,0002,50,000
Trade Receivables and Inventories13,00,00011,50,000

Additional Information:
(i) During the year additional debentures were issued at par on 1st October and Bank Loan was repaid on the same date.
(ii) Dividend on Equity Shares @ 8% was paid on Opening Balance.
(iii) Income tax Rs. 1,12,500 has been provided during the year.
(iv) Preference shares were redeemed at par at the end of the year.


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