From the following extracts of Balance Sheet of Exe Ltd., calculate Cash Flow from Financing Activities:

Particulars	31st March, 2019 (₹)	31st March, 2018 (₹)
Equity Share Capital	5,25,000	4,00,000
10% Preference Share Capital	4,00,000	5,50,000
Securities Premium Reserve	2,25,000	1,00,000
12% Debentures	4,00,000	3,00,000

Additional Information:
1. Equity Shares were issued on 31st March, 2019.
2. Interim dividend on Equity Shares was paid @ 15%.
3. Preference Shares were redeemed on 31st March, 2019 at a premium of 5%. Premium paid was debited to Statement of Profit and Loss.
4. 12% Debentures of face value ₹ 1,00,000 were issued on 31st March, 2019.

Q.

From the following extracts taken from the Balance sheets of M/s Khanduja Ltd., on 31st March as dthe additional information provided, you are required to Calculate:
(i) Cash Flows from Operting Activities.
(ii) Cash Flows from Financing Activities.
$$\begin{array}{ccc}\text{Equity and Liabilities}& 31-03-2015& 31-03-2016\\ \text{Equity Share Capital}& 20,00,000& 30,00,000\\ 10\%\text{Preference Share Capital}& 2,00,000& 1,00,000\\ \text{Securities premium Reserve A/c}& -& 95,000\\ \text{Profit and Loss Balance}& 4,00,000& 8,00,000\\ 10\%\text{Debentures}& 10,00,000& 10,00,000\end{array}$$

Additional Information:
1. Fresh equity shares were issued on 31st March 2016 at a premium of 10%
2. Interim Dividend was paid on equity shares @8%
3. Preference shares were redeemed on 31st March, 2016 at premium of 5%. Premium on redemption was charged against premium received on issue of fresh equity shares.

Q.

XYZ. Ltd. provided the following information, calculate Net Cash Flow from Financing Activities:

Particular	31st March, 2019 (₹)	31st March, 2018 (₹)
Equity Share Capital	12,00,000	10,00,000
12% Debentures	2,00,000	1,00,000

Additional Information:
1.Interest paid on debentures ₹ 19,000.
2. Dividend paid in the year ₹ 50,000.
3. During the year, XYZ Ltd. issued bonus shares in the ratio of 5 : 1 by captialising reserve.

Q. The following particulars are extracted from the Balance Sheets of Shree Nath Ltd.

	$2013$	$2014$
Share Capital	$4,00,000$	$8,00,000$
Share Premium	$8,000$	$48,000$
$5\%$ Debentures	$4,00,000$	$2,00,000$

Debentures where redeemed and debenture holders are paid as under:
(i) Rs. $90,000$ in cash.
(ii) Rs. $1,00,000$ Equity Shares of Rs. $10$ each issued as fully paid at a premium of Re. $1$ per share.
The balance of Equity Shares are issued for cash at a premium of Re. $1$ per share. Here the amount of funds from issue of shares is _________________.

Q.

From the following information, calculate Net Cash Flow from Operating Activities and Financing Activities:

Particular	31st March 2019 (₹)	31st March 2018 (₹)
Equity Share Capital	13,75,000	11,25,000
5% Preference Share Capital	5,00,000	7,50,000
General Reserve	3,75,000	3,00,000
Surplus i.e., Balance in Statement of Profit and Loss	3,75,000	(3,50,000)
Securities Premium Reserve	25,000	...
Provision for Tax	1,00,000	50,000
Non-current Liabilities (8% Debentures)	6,50,000	3,75,000
Short-term Borrowings (8% Bank Loan)	1,00,000	1,25,000
Trade Payables	5,00,000	2,50,000
Trade Receivables and Inventories	13,00,000	11,50,000

Additional Information:
(i) During the year additional debentures were issued at par on 1st October and Bank Loan was repaid on the same date.
(ii) Dividend on Equity Shares @ 8% was paid on Opening Balance.
(iii) Income tax ₹ 1,12,500 has been provided during the year.
(iv) Preference shares were redeemed at par at the end of the year.

Q. X ltd provides the following information:

12% Preference Shares of Rs 10 each	6,00,000
General reserve	3,00,000
Profit and loss account	5,00,000
Securities Premium	70,000
Investments	4,50,000
Cash	1,00,000

The 12% preference shares are redeemable at a premium of 10%. The company wishes to maintain the cash balance at Rs 50,000. For the purpose of redemption of preference shares, It proposed to sell the investment for Rs 4,00,000. The company proposes to issue a sufficient number of equity shares of Rs 100 each at a premium of 5% to raise required cash resources. The premium on issue of fresh equity shares is __________.