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

Cash Flow from Financing Activity = 5,00,000 - 2,00,000
                                                     = 3,00,000
* Only debentures are issued for ₹300000 during the year.
* Bonus shares are issued without cash so not considered as cash inflow.