Following information was extracted from the books of A Ltd. for the year ended 31 st March, 2025: 1) Net profit before taking into account income…

Following information was extracted from the books of A Ltd. for the year ended 31 st March, 2025: 1) Net profit before taking into account income tax and after taking into account the following items was 60 lakhs; a) Depreciation on Property, Plant & Equipment - 14,00,000. b) Discount on issue of debentures written off - 90,000. c) Interest on debentures paid - 8,70,000. d) Investment of Book value - 7,00,000 sold for 7,50,000. e) Interest received on Investments - 1,40,000. 2) Income tax paid during the year 25,60,000 3) Company issued 1,20,000 Equity Shares of 10 each at a premium of 20% on 10 th April, 2024. 4) 40,000, 9% Preference Shares of 100 each were redeemed on 31 st March, 2025 at a premium of 5% 5) Dividend paid during the year amounted to 22 Lakhs (Incl. dividend distribution tax) 6) A new Plant costing 14 Lakhs was purchased in part exchange of an old plant on 1 st January, 2025. The book value of the old plant was 16 Lakhs but the vendor took over the old plant at a value of 12 Lakhs only. The balance amount was paid to vendor through cheque on 30 th March, 2025. 7) Company decided to value inventory at cost, whereas previously the practice was to value inventory at cost less 10%. The inventory according to books on 31.03.2025 was - 29,52,000(cost less 10%). The inventory on 31.03.2024 was correctly valued at 27,00,000. 8) Current Assets and Current Liabilities in the beginning and at the end of year 2024-2025 were as: Particulars As on 01.4.2024 (₹) As on 31.3.2025 (₹) Inventory 27,00,000 29,52,000 Trade Receivables 6,54,000 6,26,400 Cash & Bank Balances 4,81,400 7,41,000 Trade Payables 5,69,400 5,74,600 Outstanding Expenses 1,94,000 2,02,800 You are required to prepare a Cash Flow Statement for the operating & investing activity year ended 31 st March, 2025 as per AS 3 (revised) using the indirect method.