From the following information calculate cash flow from operating activities under indirect method. Net Income Rs. 140,000 Increase in current Assets Rs. 80,000 Non operating expenses Rs. 40,000 [1]

To calculate Cash Flow from Operating Activities (Indirect Method), we adjust net income for non-cash items and changes in working capital:

1. Start with Net Income: Rs. 140,000
2. Add back Non-Operating Expenses: Rs. 40,000 → Adjusted Income = 140,000 + 40,000 = Rs. 180,000
3. Subtract Increase in Current Assets (uses cash): → Cash Flow from Operations = 180,000 – 80,000 = Rs. 100,000

Final Answer: Rs. 100,000 (cash inflow from operations).