[ISC] Q. 28 Cash Flow Statement Solution TS Grewal Class 12 (2026-27)
Solution of Question number 28 of the Cash Flow Statement of TS Grewal Book 2026-27 session ISC Board?
From the following Balance Sheet of Abhipra Ltd. as at 31st March, 2023 and the additional information, calculate Cash Flow from Investing Activities:
| Particulars | 31st March, 2026 (₹) | 31st March, 2025 (₹) |
| I. EQUITY AND LIABILITIES | ||
| 1. Shareholder’s Funds (a) Share Capital (b) Reserves and Surplus | 6,00,000 8,50,000 | 5,00,000 7,00,000 |
| Current Liabilities | 4,10,000 | 3,55,000 |
| Total | 18,60,000 | 15,55,000 |
| II. ASSETS | ||
| 1. Non-Current Assets (a) Property, Plant and Equipment and Intangible Assets: Property, Plant and Equipment (b) Non-Current Investments | 12,00,000 1,00,000 | 10,00,000 50,000 |
| 2. Current Assets (a) Trade Receivables (b) Cash and Bank Balances | 5,00,000 60,000 | 4,80,000 25,000 |
| Total | 18,60,000 | 15,55,000 |
| Particulars | 31st March, 2026 (₹) | 31st March, 2025 (₹) |
| Property, Plant and Equipment Plant and Machinery (Net) Land and Building (Net) | 8,00,000 4,00,000 | 6,00,000 4,00,000 |
| 12,00,000 | 10,00,000 |
Additional information:
During the year, the company sold machinery at book value for ₹ 2,50,000.
Solution:-
