Page 4 - 27. COMPILER QB - IND AS 7
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Other current assets 195 85
Total current assets 2,715 3,045
Total Assets 17,565 17,265
EQUITY AND LIABILITIES
Equity
Equity share capital Other equity 300 300
Total equity Liabilities 12,000 8,000
Non-current liabilities
12,300 8,300
Long-term borrowings
2,000 5,000
Other non-current liabilities 2,740 3,615
Total non-current liabilities 4,740 8,615
Current liabilities
Financial liabilities
Trade payables 150 90
Bank Overdraft 75 60
Other current liabilities 300 200
Total current liabilities 525 350
Total liabilities 5,265 8,965
Total Equity and Liabilities 17,565 17,265
Additional Information:
1. Profit after tax for the year ended 31stMarch, 20X2- Rs. 4,450 lacs
2. Interim Dividend paid during the year - Rs. 450lacs
3. Depreciation and amortization charged in the statement of profit and loss during the current year are
asunder
i. Property, Plant and Equipment - Rs. 500 lacs
ii. Intangible Assets - Rs. 20 lacs
4. During the year ended 31stMarch, 20X2 two machines were sold for Rs.10 lacs. The carrying amount of
these machines as on 31stMarch, 20X2 is Rs. 60 lacs.
5. Income taxes paid during the year Rs. 105 lacs
6. Other non-current/current assets and liabilities are related to operations of Kuber Ltd. and do not
contain any element of financing and investing activities.
Using the above information of Kuber Limited, construct a statement of cash flows under indirect method.
SOLUTION
Statement of Cash Flows
Rs. in lacs
Cash flows from Operating Activities
Net Profit after Tax 4,450
Add: Tax Paid 105
27. 3
