42 :- Balance Sheet of Bright Ltd. As at 31st March, 2025 is as follows:


43 :- Following is the Balance Sheet of Fine Products Ltd. As at 31st March, 2025:


Note : Proposed dividend on equity for the years ended 31st March, 2024 and 2025 are Rs 39,000 and Rs 45,000 respectively.
You are required to prepare Cash Flow Statement for the year ended 31st March, 2025.
44 :- Following is the Balance Sheet of Mevanca Limited as at 31st March, 2025;

Additional Information :
(i) Additional loan was taken on 1st July, 2024.
(ii) Tax of Rs 53,000 was paid during the year.
Prepare Cash Flow Statement.
45 :- Following was the Balance Sheet of M.M. Ltd. As at 31st March, 2025:


Additional Information :
1.12% Debentures were redeemed on 31st March, 2025.
2.Tax Rs 70,000 was paid during the year.
Prepare Cash Flow Statement.
46 :- Property, Plant and Equipement (Net) Closing Rs 31,75,000, Opening Rs 25,50,000. During the year, a machine costing Rs 3,50,000 (Depreciation provided thereon Rs 1,50,000) was sold for Rs 1,25,000. Depreciation charged for the year was Rs 3,50,000. A machine costing Rs 75,000 was purchased by issue of equity shares of Rs 10 each at a premium of 20%. Net Profit before tax Rs 2,50,000.
How will you disclose these items while preparing Cash Flow Statements ?