Valuation thru alternative method

Dear Sir, I would like to get your advice on the investment valuation and payment of dividend. Company A invested Rs.1,00,000/- (including transaction cost of Rs.1000/-) in Company B in 2016. Company A showed the investment in BS as investment (capitalised the transaction cost also Rs.1000/-) total Rs. 1,00,000/-. Company B is not a listed company so the fair valuation of investment not done till today due to non availability of company B's valuation statement. Now 2022, Company B valued 10 times more. my question is 1. Company A is loss making company and no reserve in equity. Can the company pay dividend to the share holders. 2. how to account the investment valuation Gain in company A's books 3. From the investment gain Company A can pay dividend to its shareholders 4. if can pay dividend then how. Requesting your good advice and help to solve this problem

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