Following is the Balance Sheet of Mars Ltd: Particulars 31.3.20X3 31.3.20X2 ASSETS Non-Current Assets Property, Plant and Equipment 450 410…

Following is the Balance Sheet of Mars Ltd: Particulars 31.3.20X3 31.3.20X2 ASSETS Non-Current Assets Property, Plant and Equipment 450 410 Intangible asset 90 90 Deferred Tax Asset (net) 45 45 Other Non-current Asset 95 85 Total Non-current Assets 680 630 Current Assets Financial Asset Investments 100 60 Trade Receivables 580 600 Cash and Cash Equivalents 300 300 Inventories 800 700 Other Current Assets 160 120 Total Current Assets 1,940 1,780 Total Assets 2,620 2,410 Equity and Liabilities Equity Equity Share Capital 280 250 Other Equity 980 820 Total Equity 1,260 1,070 Non-current Liabilities Financial Liabilities Borrowings 360 300 Other Non-current Liabilities 90 80 Total Non-current Liabilities 450 380 Current Liabilities Financial Liabilities Trade Payable 455 450 Bank Overdraft 410 420 Other current liabilities 45 90 Total Current Liabilities 910 960 Total Liabilities 1,360 1,340 Total Equity and Liabilities 2,620 2,410 Additional Information: (a) Profit before tax for the year is 200 lakhs and provision for tax is 40 lakhs. (b) Property, Plant and Equipment purchased during the year 100 lakhs. (c) Current liabilities include Capital creditors of 25 lakhs as at 31st March 20X3 (Nil – 31st March 20X2) (d) Long Term Borrowings raised during the year 120 lakhs. From the information given, prepare a Statement of Cash Flows following Indirect Method. Assume that Bank overdraft is an integral part of the entity's cash management.