Calculate cash flow from financing Activities of X Ltd. which is a financing company.Issue of shares Rs. $1,00,000$ Issue of Bonus shares Rs. $50,000$ Dividend paid Rs. $10,000$ Interest paid Rs. $5,000$

For a financing company, interest paid is considered an operating cash outflow because borrowing and lending constitute its primary operational revenue streams. However, issuing equity share capital and paying dividends remain financing activities. Bonus shares do not involve any cash inflow or outflow.
$$\begin{array}{rl}\text{Cash inflow from issue of shares}& =+1,00,000\\ \text{Less: Dividend paid}& =-10,000\\ \text{Net Cash Flow from Financing Activities}& =\text{Rs. }90,000\end{array}$$
Note: Interest paid (Rs. 5,000) goes under operating activities for a financial company.