From the following particulars of Ruparel Ltd., calculate ‘Cash Flow from Investing Activities’. Show your working clearly.

Particulars 31.03.2023
(₹)
31.03.2022
(₹)
Goodwill 3,00,000 1,00,000
Patents 1,60,000 2,80,000
Machinery 12,40,000 10,20,000
10% Investments 1,60,000 60,000
Additional Information:

(i) Patents of ₹ 1,20,000 were sold at book value.

(ii) Depreciation charged during the year on machinery was ₹ 1,40,000. A machine having a book value of ₹ 80,000 was sold for ₹ 50,000.

(iii) On 31.03.2023, 10% investments were purchased for ₹ 1,80,000 and some investments were sold at a profit of ₹ 20,000.

Interest received on investments was ₹ 6,000.

Marks-6, CBSE: 2023-24/Compartment/Set-1/Q-34

Answer :

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