Which of following is not Cash Inflows from Investing Activities?

The correct answer is Option (4) → Cash proceeds from the sale of goods

Investing activities are the purchase and sale of long-term assets and investments. Their cash inflows come from selling fixed assets or investments and from the returns on investments (interest and dividend received). Selling goods is the main revenue-earning activity of the business, so its cash proceeds are an operating inflow, not an investing one.

Option (1) Cash receipt from disposal of fixed assets including intangibles — An investing inflow. Fixed assets are long-term assets, so cash from their sale belongs to investing activities.

Option (2) Interest received in cash from loans and advances — An investing inflow. For a non-financial enterprise, interest received is a return on money lent, shown under investing activities.

Option (3) Dividend received from investments in other enterprises — An investing inflow. Dividend is the return on shares held in other enterprises, so it is also an investing inflow.