After repayment on 1 April, loan becomes 1,00,000. To reach 2,60,000, fresh loan of 1,60,000 taken on 31 March.
Interest = 10 percent on 1,00,000 for one year = 10,000.
Financing CF = 1,60,000 inflow minus 1,00,000 repayment minus 10,000 interest = Rs. 50,000 inflow.