DETAILS DECREASE IN INCOME: Decrease in Reserves and surplus Increase in Debtors Increase in stocks Less INCREASE IN INCOME: Increase

in Bills payable Increase in outstanding expenses Increase in depreciation NET DECREASE IN INCOME FROM OPERATING ACTIVITIES

Rs

Rs

1,06,136 2,80,960 5,72,160 9,59,256

1,78,400 1,48,960 1,16,960 4,44,320 5,14,936

DETAILS

Rs
7,11,950 28,600

Increase in Fixed assets Less: Decrease in investments

Net increase in investment activities

6,83,350

DETAILS
Increase in Term loans

Rs
6,76,568

Increase in Secured loans

Total increase in Financing activities

5,20,000

11,96,568

DETAILS
Opening balance of cash Add: Increase in financing activities Total Less: Increase in investment activities Decrease in income from operating activities Closing balance of cash

Rs

Rs
9,000

11,96,568 12,05,568

6,83,350 5,14,936 11,98,286 7,282