The net profits made during the year are Rs. 50,000. Machine purchased during the year was for Rs. 40,000 and non-current investment sold were for Rs. 1,00,000. Then during the year the cash flow from investing activities will be equal to:

Cash Flow from Investing Activities isolates transactions dealing with the acquisition and disposal of long-term assets and non-operating investments:Inflow from Sale of non-current investments = $+$ Rs. 1,00,000Outflow from Purchase of machinery = $-$ Rs. 40,000
$$\text{Net Cash Flow from Investing Activities}=1,00,000-40,000=+\text{Rs. }60,000\text{ (Inflow)}$$
(Note: Net Profit belongs inside Operating Activities and is not considered here).