3.

a. Following information is available in respect of a company named, as Beta Ltd

Particulars	Amount
Profit before taxes	Rs 50 lakhs
Dividend declared per share	Rs2
Price of the share prevalent on stock exchange	Rs 200
Applicable tax rate	35%
Share capital of company 5 lakh shares of Rs 10 each

Calculate- Earnings per share Dividend Pay-out Ratio Price earnings ratio

b. Prepare the cash flow statement from investing activities of Alpha Creative Ltd for the year ended March31, 2019.

Particulars	Amount
Plant acquired	160000
Claim received for loss of plant in fire	45500
Unsecured loans given to subsidiaries	595000
Interest on loan received from subsidiary companies	72500

Also give reasons for the classification of above activities as inflow /outflow