From the following Balance Sheet of SRS Ltd. and the additional information as on 31/3/2016, prepare a Cash flow Statement:

Balance Sheet of SRS Ltd. as on 31.3.2016

Particulars	Note No.	31.3.2016 (Rs.)	31.3.2015 (Rs.)
I - Equity and Liabilities:
1. Shareholder's Funds:
(a) Share Capital		4,50,000	6,75,000
(b) Reserves and Surplus	1	1,25,000	50,000
2. Non-Current Liabilities:
3. Long-term Borrowings	2	2,25,000	75,000
4. Current Liabilities:
(a) Short-term Borrowings		1,00,000	3,50,000
(b) Short-term Provisions		3,50,000	50,000
Total		9,75,000	6,75,000
II - Assets :
1. Non-Current Assets:
(a) Fixed Assets:
(i) Tangible	5	7,32,500	75,000
(ii) Intangible	6	50,000	50,000
(b) Non-Current Investments	7	75,000	35,000
2. Current Assets :
(a) Current Investments		20,000	36,000
(b) Inventories		61,000	26,500
(c) Cash and Cash Equivalents		36,500	4,52,500
Total		9,75,000	6,75,000

Notes to Accounts :

Note No.	Particulars	31.3.2016 (Rs.)	31.3.2015 (Rs.)
1.	Reserves and Surplus: (Surplus i.e. Balance in the Statement of Profit and Loss)	1,25,000	50,000
2.	Long-term Borrowings	12?

Cash Flow Statement of SRS Ltd. for the year ended 31st March, 2016

1. Cash Flow from Operating Activities:

• Net Profit: This information is not directly provided. We need the profit and loss statement to determine this. Let's assume the net profit for the year was Rs. X.
• Adjustments for Non-Cash Items: Depreciation, amortization, gains/losses on sale of assets. These require further information not provided in the balance sheet.
• Changes in Working Capital:
  • Increase in Inventories: Rs. 61,000 - Rs. 26,500 = Rs. 34,500 (This is an outflow of cash)
  • Decrease in Current Investments: Rs. 36,000 - Rs. 20,000 = Rs. 16,000 (This is an inflow of cash)
  • Decrease in Cash and Cash Equivalents: Rs. 4,52,500 - Rs. 36,500 = Rs. 4,16,000 (This is an outflow of cash)
• Cash Flow from Operations: Net Profit + Adjustments - Increase in Inventories + Decrease in Current Investments - Decrease in Cash and Cash Equivalents = X + Adjustments - 34,500 + 16,000 - 4,16,000

2. Cash Flow from Investing Activities:

• Purchase of Fixed Assets: This requires further information. Assume the purchase of fixed assets was Rs. Y.
• Purchase of Non-Current Investments: This also requires additional information. Assume the investment was Rs. Z.
• Sale of Fixed Assets: This information is not provided.
• Net Cash from Investing Activities: -Y - Z + (Sale of Fixed Assets if any)

3. Cash Flow from Financing Activities:

• Increase in Share Capital: No change, it should be shown as 0. (6,75,000 - 4,50,000 = -2,25,000 in inflow)
• Increase in Reserves and Surplus: Rs. 1,25,000 - Rs. 50,000 = Rs. 75,000 (This is an inflow if from profits. It might be part of operating activities depending on accounting method)
• Increase in Long-term Borrowings: Rs. 2,25,000 - Rs. 75,000 = Rs. 1,50,000 (This is an inflow)
• Increase in Short-term Borrowings: Rs. 1,00,000 - Rs. 3,50,000 = -Rs. 2,50,000 (This is an outflow)
• Increase in Short-term Provisions: Rs. 3,50,000 - Rs. 50,000 = Rs. 3,00,000 (This is an outflow if used for expenses. It might be part of operating activities if reflecting expenses paid.)
• Net Cash from Financing Activities: 0 + 75,000 + 1,50,000 - 2,50,000 - 3,00,000 = -3,25,000

4. Net Increase/Decrease in Cash and Cash Equivalents: Cash Flow from Operations + Cash Flow from Investing Activities + Cash Flow from Financing Activities

5. Cash and Cash Equivalents at Beginning of Year: Rs. 4,52,500

6. Cash and Cash Equivalents at End of Year: Cash and Cash Equivalents at Beginning of Year + Net Increase/Decrease in Cash and Cash Equivalents

Note: This solution requires additional information (Profit & Loss Statement and details on asset purchases and sales) to be fully completed. The above framework shows how to prepare the statement once the missing data is available.