Read the following hypothetical text and answer the given question on the basis of the same.

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 10 other like-minded persons.

The financial position of the company is given in its Balance Sheet as at 31.3.2022:

Balance Sheet of Sujata Ltd. as at 31st March, 2022
Particulars Note No. 31.03.2022
I Equity and Liabilities:
Shareholders’ Funds
(a) Equity Share Capital 20,00,000 17,00,000
(b) Reserves and Surplus
(Statement of Profit and Loss)
3,00,000 4,00,000
2. Non-Current Liabilities
Long-term Borrowings 3,00,000 2,00,000
3. Current Liabilities
Trade Payables 50,000 25,000
Total 26,50,000 23,25,000
II Assets :
1. Non-Current Assets
(a) Fixed Assets
(i) Tangible Assets 8,00,000 9,00,000
(ii) Intangible Assets 5,00,000 2,00,000
(b) Non-current Investments 3,00,000 4,00,000
2. Current Assets
(a) Inventories 4,00,000 5,00,000
(b) Trae Receivables 1,50,000 1,25,000
(c) Cash and Cash Equivalents 5,00,000 2,00,000
Total 26,50,000 23,25,000
Additional Information:

Depreciation of 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.

Marks-6, CBSE:2022-23/Zone-2/Set-1/Q-34

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