The correct answer is option 3- ₹3,00,000.
1. Analysis of Equity Share Capital:
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Opening Balance (2021): ₹10,00,000
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Closing Balance (2022): ₹15,00,000
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Increase in Capital: ₹5,00,000
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Adjustment (Bonus Shares): The company issued bonus shares in the ratio of 2:1 (existing : new). This means for every 2 shares held, 1 new share was issued.
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Bonus Amount = ₹10,00,000 × (1/2) = ₹5,00,000.
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Cash Flow Impact: Bonus shares are issued by capitalizing reserves. They are non-cash transactions. Therefore, the ₹5,00,000 increase in equity involves zero cash inflow.
2. Analysis of 10% Debentures:
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Opening Balance (2021): ₹2,00,000
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Closing Balance (2022): ₹5,00,000
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Increase in Debentures: ₹5,00,000 - ₹2,00,000 = ₹3,00,000.
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Cash Flow Impact: An increase in debentures indicates that new debentures were issued, resulting in a cash inflow of ₹3,00,000.
3. Summary of Financing Activities:
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Proceeds from Issue of Equity Shares: ₹0 (Entirely Bonus)
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Proceeds from Issue of 10% Debentures: +₹3,00,000
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Net Cash Flow from Financing Activity: ₹3,00,000
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