Calculate Cash Flow from Financing Activity-

Particulars -                     2021          2022
Equity Share Capital --  10,00,000    15,00,000
10% Debentures --        2,00,000      5,00,000
During the year Company issued Bonus Shares in the ratio of 2:1.

₹3,00,000

The correct answer is option 3- ₹3,00,000.

Cash Flow from Financing Activity = 5,00,000 - 2,00,000
                                                     = 3,00,000

* Only debentures are issued for ₹3,00,000 during the year.
* Bonus shares are issued out of reserves or without cash so not considered as cash inflow.