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Prepare a statement of Cashflow from the below-posted questions:

(Note calculation should not be presented in MS-Excel)

Unaudited Statement of Financial Position As At 17th Oct, 2021 (Ashoj 31, 2078) Particulars 17th Oct, 2021 (Ashoj 31, 2078) Shivam Cements 15th July, 2021 (Ashad 31, 2078) 16th Oct, 2020 (Ashoj 30, 2077) 3,965.781,738 656,268 3.866.274.575 35.603,667 7,868,316,248 4,033,146,169 854,463 3,866,274,575 33,000,990 7,933,276,196 4.290,064,963 1,194,332 3,565,703,000 16.300.088 7,873,262,383 2,446,324,287 2.620,421.354 1.746,203,078 1.933.423.964 74,405.756 400,000,000 56,035,362 375.820,540 5,286,009,909 13,154,326,157 1.777.552.817 196,846,849 400,000,000 39,131,532 100,194.142 5,134, 146,694 13,067,422,890 1,896,188,267 96.139,424 800,000,000 28,016,314 187.473,098 4,754,020,181 12,627,282,564 Assets Non Current Assets Property. Plant & Equipment Intangible Assets Investment Other Non-Current Assets Total Non Current Assets Current Assets Inventories Financial Assets Trade Receivables Cash & Cash Equivalent Bank Balance (Other than Cash & Cash Equivalent) Others Other Current Assets Total Current Assets Total Assets Equity & Liabilities - Equity Equity Share Capital Share Premium Other Equity Total Equity Non Current Liabilities Financial Liabilities Long Term Borrowings Deferred Tax Liabilities Total Non Current Liabilities Current Liabilities Financial Liabilities Trade Payables Short Term Borrowings Other Financial Liabilities Other Current Liabilities Provisions Income Tax Liabilities (Net) Total Current Liabilities Total Liabilities Total Equity and liabilities 4,400,000,000 956,233,911 4,657.888.114 10,014,122,025 4,400,000,000 956,233,911 4.448,577,897 9,804,811,807 4,400,000,000 956,233.911 4,377.850.945 9,734,084,856 10.194,889 110.661,241 120,856,129 12.438,272 111.186.922 123,625,194 18.762,005 107,358,393 126,120,398 1,641,611,511 713,197,115 178,067,652 434,928,649 12.432.872 39.110.205 3,019,348,003 3,140,204,132 13,154,326,157 1.776.937.190 666,384,641 273,414,446 370,203,372 11.038,053 41.008.187 3,138,985,889 3,262,611,082 13,067,422,890 1.976.365.786 14,240,516 248,183,122 449,925,194 10.852.259 67.510,433 2,767,077,310 2,893,197,708 12,627,282,564 Upto 1 Qtr 2077-78 1,927,394,753 24.626,197 1,952,020,949 Unaudited Statement of Profit & Loss For the Period Ended 17th Oct, 2021 (Ashoj 31, 2078) Particulars Shivam Cements Upto 1 Qtr 2078-79 Upto 4 Qtr 2077-78 Income: Revenue From Operations 2.206,711,250 9,615,432,687 Other Income 9,360.252 45,234,571 Total Income 2.216,071,502 9,660,667,258 Expenses: Raw Materials Consumption 1.247,614,846 4,419,251,233 Electricity/Power & Fuel 482.451,793 2.103.187.006 Changes in Inventories of Finished Goods & Work-In-Progress (238,829,960) (362.577.101) Employee Benefit Expenses 139,945,741 574,196,954 Depreciation & Amortization 119.991.227 485,151,684 Other Expenses 214,027.641 718,605,300 Finance Cost 7.363,052 26,445,953 Total Expenses 1,972,564,341 7,964,261,029 Profit/(Loss) Before Tax 243,507,161 1,696,406,229 Tax Expense Current Tax 35,787,474 275,852,095 Deferred Tax (525.681) 7.888.009 Net Profit/(Loss) For The Year 208,245,368 1,412,666,125 849,351,235 488,409.250 (137,277,945) 114,653,601 124.073,350 162.169,098 3.251,079 1,604,629,668 347,391,281 53,192,008 4,059,480 290,139,793 Unaudited Statement of Financial Position As At 17th Oct, 2021 (Ashoj 31, 2078) Particulars 17th Oct, 2021 (Ashoj 31, 2078) Shivam Cements 15th July, 2021 (Ashad 31, 2078) 16th Oct, 2020 (Ashoj 30, 2077) 3,965.781,738 656,268 3.866.274.575 35.603,667 7,868,316,248 4,033,146,169 854,463 3,866,274,575 33,000,990 7,933,276,196 4.290,064,963 1,194,332 3,565,703,000 16.300.088 7,873,262,383 2,446,324,287 2.620,421.354 1.746,203,078 1.933.423.964 74,405.756 400,000,000 56,035,362 375.820,540 5,286,009,909 13,154,326,157 1.777.552.817 196,846,849 400,000,000 39,131,532 100,194.142 5,134, 146,694 13,067,422,890 1,896,188,267 96.139,424 800,000,000 28,016,314 187.473,098 4,754,020,181 12,627,282,564 Assets Non Current Assets Property. Plant & Equipment Intangible Assets Investment Other Non-Current Assets Total Non Current Assets Current Assets Inventories Financial Assets Trade Receivables Cash & Cash Equivalent Bank Balance (Other than Cash & Cash Equivalent) Others Other Current Assets Total Current Assets Total Assets Equity & Liabilities - Equity Equity Share Capital Share Premium Other Equity Total Equity Non Current Liabilities Financial Liabilities Long Term Borrowings Deferred Tax Liabilities Total Non Current Liabilities Current Liabilities Financial Liabilities Trade Payables Short Term Borrowings Other Financial Liabilities Other Current Liabilities Provisions Income Tax Liabilities (Net) Total Current Liabilities Total Liabilities Total Equity and liabilities 4,400,000,000 956,233,911 4,657.888.114 10,014,122,025 4,400,000,000 956,233,911 4.448,577,897 9,804,811,807 4,400,000,000 956,233.911 4,377.850.945 9,734,084,856 10.194,889 110.661,241 120,856,129 12.438,272 111.186.922 123,625,194 18.762,005 107,358,393 126,120,398 1,641,611,511 713,197,115 178,067,652 434,928,649 12.432.872 39.110.205 3,019,348,003 3,140,204,132 13,154,326,157 1.776.937.190 666,384,641 273,414,446 370,203,372 11.038,053 41.008.187 3,138,985,889 3,262,611,082 13,067,422,890 1.976.365.786 14,240,516 248,183,122 449,925,194 10.852.259 67.510,433 2,767,077,310 2,893,197,708 12,627,282,564 Upto 1 Qtr 2077-78 1,927,394,753 24.626,197 1,952,020,949 Unaudited Statement of Profit & Loss For the Period Ended 17th Oct, 2021 (Ashoj 31, 2078) Particulars Shivam Cements Upto 1 Qtr 2078-79 Upto 4 Qtr 2077-78 Income: Revenue From Operations 2.206,711,250 9,615,432,687 Other Income 9,360.252 45,234,571 Total Income 2.216,071,502 9,660,667,258 Expenses: Raw Materials Consumption 1.247,614,846 4,419,251,233 Electricity/Power & Fuel 482.451,793 2.103.187.006 Changes in Inventories of Finished Goods & Work-In-Progress (238,829,960) (362.577.101) Employee Benefit Expenses 139,945,741 574,196,954 Depreciation & Amortization 119.991.227 485,151,684 Other Expenses 214,027.641 718,605,300 Finance Cost 7.363,052 26,445,953 Total Expenses 1,972,564,341 7,964,261,029 Profit/(Loss) Before Tax 243,507,161 1,696,406,229 Tax Expense Current Tax 35,787,474 275,852,095 Deferred Tax (525.681) 7.888.009 Net Profit/(Loss) For The Year 208,245,368 1,412,666,125 849,351,235 488,409.250 (137,277,945) 114,653,601 124.073,350 162.169,098 3.251,079 1,604,629,668 347,391,281 53,192,008 4,059,480 290,139,793

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