The XYZ company statement of profit and loss account and statement of financial position for two years have been given below: Statement of profit and loss for the year 2025 ParticularsAmount…

The XYZ company statement of profit and loss account and statement of financial position for two years have been given below: Statement of profit and loss for the year 2025 ParticularsAmount (Rs.)Revenue from operation4,00,000Cost of sales(250,000)Gross margin/profit150,000Other income (including interest received Rs 4000)13,000Total revenue163,000Distribution expenses(10,000)Administrative expenses (including depreciation on equipment of Rs 30,000, and write-off of goodwill of Rs 10,000)(80,000)Operating profit73,000Financial cost(15,000)Net profit before profit58,000Provision for tax(21,250)Net profit after profit36,750Dividend paid(5,000)Retained earning31,750 Statement of the financial position of a company for 2023 and 2025 Assets20232025Non-current assets:Property, plant, and equipment300,000400,000Intangible assets (Goodwill)60,00050,000Investment90,000140,000Total Non-current Assets450,000590,000Current Assets:Inventories / Stock40,00050,000Cash and cash equivalents30,00070,000Account receivable90,00070,000Trade and Other receivable10,00020,000Total current assets170,000210,000Fictitious assets--Total assets620,000800,000Equity:Share capital @Rs.100 each400,000600,000Reserve/Retained earnings40,00071,750Non-controlling interest--Total Equity440,000671,750Liabilities:Non-current liabilities:10% Loan and Borrowing100,00075,000Total non-current liabilities100,00075,000Current liabilities:Trade and Other payable60,00032,000Income tax payable-21,250Provision20,000-Total current liabilities80,00053,250Total liabilities180,000128,250Total Equity and Liabilities620,000800,000 Required: Statement of Cash Flow under NFRS [4+2+2+2]