Opening balance of capital ₹ 1,25,000, closing balance of capital ₹ 1,50,000, Net Profit of the period…

Adding the net profit of ₹ 40,000 to the opening capital of ₹ 1,25,000 gives an expected capital balance of $₹ 1{,}25{,}000 + ₹ 40{,}000 = ₹ 1{,}65{,}000$ before drawings. Because the closing capital balance is ₹ 1,50,000, the proprietor withdrew $₹ 1{,}65{,}000 - ₹ 1{,}50{,}000 = ₹ 15{,}000$ as drawings during the period, resulting in a cash flow of "Outflow ₹ 15,000".