16 :-  Sunrise Ltd., reported Net Profit after Tax of Rs 6,40,000 for the year ended 31st March, 2025. The relevant extract from Balance Sheet as at 31st March, 2025 is:

Depreciation charged on Plant and Machinery Rs 55,000, insurance claim received Rs 50,000, gain (profit) on sale of investment Rs 20,000 appeared in the Statement of Profit and Loss for the year ended 31st March, 2025. Calculate Cash Flow from Operating Activities.

Solution :-

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