The managing director of Mohammad Engine Solution Ltd. (MESL) is puzzled. During the last year, the company required a net loss of Tk. 8,50,00,000. Yet its cash increased Tk. 2,00,00,000 during the same period of time. Explain the Managing Director how this could occur.

Samia Electronics Ltd.
Comparative Statements of Financial Position
31, December

Additional Information :

(1) Net income for 2022 was BDT 103,000.
(2) Depreciation expense was BDT 32,000.
(3) Cash dividends of BDT 45,000 were declared and paid.
(4) Bonds payable amounting to BDT 50,000.
(5) Ordinary shares were issued for BDT 42,000 cash.
(6) No equipment was sold during 2020.
(7) Land was sold for its book value of BDT 27,000.

Requirement: Prepare a statement of cash flow for 2022 using indirect method.