Following is the cash flow abstract of Alpha Ltd. for the year ended 31st March, 2026: Cash Flow (Abstract) Inflows ₹ Outflows ₹ Opening cash and…

Cash Flow Statement for the year ended 31.3.2026 ₹ ₹ Cash flow from operating activities Cash received on account of trade receivables 3,50,000 Cash paid on account of trade payables (90,000) Cash paid to employees (salaries and wages) (25,000) Other cash payments (overheads) (15,000) Cash generated from operations 2,20,000 Income tax paid (1,55,000) Net cash generated from operating activities 65,000 Cash flow from investing activities Payment for purchase of machinery (4,00,000) Proceeds from sale of machinery 70,000 Net cash used in investment activities (3,30,000) Cash flow from financing activities Proceeds from issue of share capital 5,00,000 Bank loan repaid (2,50,000) Debentures redeemed (50,000) Net cash used in financing activities 2,00,000 Net decrease in cash and cash equivalents (65,000) Cash and cash equivalents at the beginning of the year 80,000 Cash and cash equivalents at the end of the year 15,000