a) For each of the following cash flow, mention the value from annual report for year 2021, mention whether it is positive or negative and comment on what does it indicate ( for example, negative cash flow from investment activities indicate that the company must invested the funds in new long term assets )

a. Cash flow from operating activities

b. Cash flow from investing activities

c. Cash flow from financing activities

(b) Compare the value of cash flow from operations of year 2021 with value of cash flow from operations of year 2020 and interpret whether companys cash flow position has improved in 2021 or deteriorated?

Sr. No.	Particulars	2021	2020	Ref No. ( page no )	Marks
1	Cash flow from Operations	7,975,228	11,110,771	Pg#116	5 marks
2	Cash flow from Investing activities	(2,949,761)	(5,337,745)	Pg#117	5 marks
3	Cash flow from financing activities	(9,099,244)	(3,891,168)	Pg#117	5 marks