ABC Ltd. is a manufacturing company. The company's net profit for the year was Rs 5,00,000. During the year, depreciation on machinery amounted to ?50,000, and a building was sold at a loss of ?20,000. The working capital increased by ?1,00,000 . Additionally, the company issued new equity shares worth ?3,00,000 and repaid a long-term loan of ?2,00,000.