KENDRIYA VIDYALAYA, GOMOH

RANCHI REGION
M.M. 12 MARKS TIME: 1 HOUR
SET-A
Q.1. Following are the data taken from the Annual Report of ‘XY Ltd.’, for the year ended 31st March, 2019:
Division Revenue from operation Gross Profit
Soap and Detergent 2,50,000 1,00,000
Clothes 6,00,000 2,16,000
Electrical Appliances 2,00,000 90,000
You are required to:
a) Suggest the best division of XY Ltd.
b) Suggest the division which should be discontinued. (3)
Q.2. From the following information find out the Interest Coverage Ratio:
Net Profit After Intt. And Tax 2,80,000
15% Debentures (FV @ 100 each) 8,00,000
10% Public Deposits 3,00,000
Tax Rate @ 30% (3)
Q.3. From the following information calculate cash flow from Financing Activities:

Items Opening Balance Closing Balance

Equity Shares (FV @ 100 each) 10,00,000 15,00,000
Preference Share (FV @ 10 each) 5,00,000 4,00,000
12% Debentures 2,00,000 1,50,000
Public Deposits 1,00,000 Nil
Bank Overdraft 80,000 60,000
Additional Information:
i. Debentures worth 50,000 were redeemed at Par on December 31st, 2018.
ii. There was a contingent liability against Proposed Dividend:
31.3.2018 -------- 75,000
31.3.2019 -------- 60,000 (3)
Q.4. From the following information calculate Cash flow from Investing Activities:
Items 31.3.2018 31.3.2017
Plant and Machinery at Book Value 6,80,000 4,50,000
Non-current Investments 2,50,000 3,00,000
Goodwill 1,00,000 1,20,000
Additional Information:
During the year, Depreciation charged on P/M 65,000. A machine costing 1,20,000, having book value of
55,000 was sold for 40,000. (3)