With the help of following information of a company, calculate Cash Flow from Financing Activities.

                             April 1, 2016       March 31, 2017

Long term loans     (₹) 2,00,000           (₹) 2,50,000 

During the year the company repaid a loan of 1,00,000.

Inflow ₹50,000

The correct answer is Option (4) → Inflow 50,000

Cash Flow from Financing Activities = Long-term loans at the beginning - Long-term loans at the end + Repayments during the year.

Cash Flow from Financing Activities = 2,00,000 - 2,50,000 + 1,00,000
                                                   = 2,00,000 - 2,50,000 + 1,00,000
                                                  = 50000

Since the result is positive, it represents an inflow of cash.