Computation of Cash Flow after Taxes

XYZ ltd. decided to purchase business of PQR Ltd. 

PQR quoted Rs. 100 crores in order to sell its business ( 20 crores of assets and 80 crores as goodwill/brand value)

Now, XYZ ltd. wanted to fund this 100 crores through bank loan . Assuming 12% Interest Rate.

Also, XYZ ltd. would be required to bring in another 15 crores as initial working Capital which will also be brought through Working Capital Loan from Bank. Assuming 12% Interest Rate.

Now while computing cash flow after taxes, Initial outflow(Year 0) will be ???

Whether it will be 100 crores of outflow(business investment) and 100 crores of inflow (loan amt) and additional 15 crores as outflow (working capital loan)??

or

Whether it should be Nil in the Year 0?

If any information is missing, do let me know..

Thanks

Sunny