47 :- From the following Balance Sheet of Midee Ltd. As at 31st March, 2025, prepare Cash Flow Statement:


(i) During the year, Machinery costing Rs 1,40,000 (accumulated depreciation provided thereon Rs 1,10,000) was sold for Rs 20,000.
(ii) During the year, Non – current investments costing Rs 80,000 were sold at a profit of Rs 16,000.
(iii) Debentures were issued on 31st March, 2025.
48 :- Prepare a Cash Flow Statement of Sea Ltd. From the following information :


Additional Information :
1.Included in the Property, Plant and Equipement was a piece of Machine costing Rs 36,000 on which depreciation charged was Rs 12,000 and it was sold for Rs 12,000.
2.Depreciation charged during the year was Rs 60,000.
49 :- Following is the Balance Sheet of Best Barcode Ltd:


Additional Information :
- Proposed dividend for the years ended 31st March, 2025 and 2024 were Rs 60,000 and Rs 50,000 respectively.
- A machine costing Rs 50,000 (depreciation provided thereon Rs 30,000) was sold for Rs 10,000.
- Depreciation charged during the year was Rs 20,000.
- Interim dividend paid Rs 20,000.
- Income Tax paid Rs 35,000.
Prepare a Cash Flow Statement for the year ended 31st March, 2025, complying with AS – 3 (Revised)
50 :- From the following details relating to Radha Ltd. Prepare Cash Flow Statement :


Additional Information :
- Depreciation @25% was charged on the opening value of Plant and Machinery.
- During the year one old machine costing Rs 1,00,000 (Written Down Value Rs 40,000) was sold for Rs 70,000.
- Rs 1,00,000 was paid as income tax during the year.
- Proposed dividend for the year ended 31st March, 2025 was Rs 4,00,000 and for the year ended 31st March, 2024 was Rs 2,00,000.
- During the current year, new debentures were issued on 1st October, 2024.
51 :- Following is the summarised Balance Sheet of Phillips India Ltd. As at 31st March, 2025 :


Additional Informaton :
- Investments costing Rs 24,000 were sold during the year for Rs 25,500.
- Provision for Tax made during the year was Rs 27,000.
- During the year, a part of the Fixed Assets costing Rs 30,000 was sold for rS 36,000. The Profits were included in the statement of Profit and Loss.
- The Interim Dividend paid during the year amounted to Rs 1,20,000.
You are required to prepare Cash Flow Statement.