PTC Ltd. was a diversified company that sold various consumer products including food, tobacco, distilled products and personal care products and financial services. Following are the extract of trail balance of the company for two years:

(Figures in Thousands)

S. No.	Particulars	31st March 2020	31st March 2019
1	Revenue from Operation	76,22,677	69,02,789
2	Cash & Cash Equivalent	28,912	23,952
3	Accounts Receivable	7,56,152	6,87,325
4	Selling, general and administrative expenses	13,28,107	10,25,800
5	Prepaid Expenses	76,140	77,167
6	Investments	11,16,534	10,58,637
7	Accounts Payable	2,71,452	2,38,377
8	Retained Earnings	20,21,265	20,24,474
9	Inventories (Opening)	12,25,402	11,22,679
10	Property, Plant & Equipment (At Cost)	15,66,268	13,66,719
11	Treasury Stock (At Cost)	1,10,948	1,02,705
12	Common Stock (At Par)	3,22,834	1,61,417
13	Convertible preferred stock	33,828	42,611
14	Excise taxes on goods sold	28,87,616	25,98,343
15	Accumulated Depreciation	7,23,442	6,45,734
16	Employees Benefit Expenses	2,74,558	2,65,790
17	Short-term Debts	4,30,776	3,51,112
18	Goodwill	6,45,210	5,77,606
19	Accrued Expenses Payable	9,22,990	7,28,262
20	Additional Paid - in Capital	53,641	57,072
21	Other Non-Current Assets	1,15,826	62,374
22	Long-term Liabilities	880,674	9,32,828

For the year ended 31^st March 2020, Financial Statements of PTC Ltd. reflects the following transactions (Amount in Thousands):

1. Depreciation and amortisation expenses was Rs.1,15,974.
2. Closing Inventory as on 31^st March 2020 is Rs.12,44,912
3. Net income included a loss of Rs.66,046 resulting from the write-off of some obsolete equipment. The equipment has not yet disposed of.
4. Net income included Rs.59,610 from PTC’s investment in a subsidiary; none of the income had been received in cash.
5. New property, plant and equipment purchases totalled Rs.2,60,075, all paid for with cash. Disposal of fixed assets generated Rs.33,162 cash proceeds (Cost of asset sold is Rs. 92,217).
6. Cash dividend were paid in the amount of Rs.2,16,158.
7. The firm spent Rs.30,609 to purchase treasury stock on the open market. Some of the shares so acquired were reissued to certain employees as bonus.
8. The firm increased its short-term debt as indicated on the balance sheet above. Long-term borrowings decreased by Rs.34,606.

Required:

1. Show the final output i.e., a vertical format balance sheet in your report having all the required notes and working shown neatly
2. Management further wants your opinion on cash position of the company with a special reference to the cash from Investing & financing activities.