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 buying and selling of long-term assets and investments; cash from them includes sale of fixed assets and the interest and dividends earned on loans and investments (for a non-financial enterprise). Selling goods is the main revenue-earning activity of a business, so its proceeds are a cash inflow from operating activities, not investing.

Option (1) Cash receipt from disposal of fixed assets including intangibles — A cash inflow from investing activities. Selling a long-term asset is an investing inflow.

Option (2) Interest received in cash from loans and advances — A cash inflow from investing activities. It is the return on loans the enterprise has made.

Option (3) Dividend received from investments in other enterprises. — A cash inflow from investing activities. It is the return on investments held in other enterprises.