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Charles Ltd. Earned a profit of ₹ 1,00,000 after charging deprection of ₹ 20,000 on asset and a transfer to Grenral Reserve of ₹ 30,000.Goodwill amortised was ₹ 7,000 and gain on sale of machinergy was ₹ 3,000.Other information available is (charge in the vaule of Current Assets and Current Assets and Current Liabilites): trade recivedles showed an increase of ₹ 3,000, trade payable an increased of ₹ 6,000, Prepaid expenses an increase of ₹ 200, and outstanding expenses a decrease of ₹ 2,000.
Ascertain Cash Flow from Operating Activites .

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Correct Answer - Cash Flow Operating Activites = ₹ 1,54,800; Net Profit before Tax = ₹ 1,30,000

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