An extract from a statement of cash flows prepared by a trainee accountant is shown below.
$ | |
Net profit before taxation | 99 |
Adjustment for depreciation | (9) |
Operating profit before working capital changes | 90 |
Decrease in inventories | 39 |
Increase in receivables | (44) |
Increase in payables | (33) |
Cash generated from operations | 52 |
What is the figure in the statement of cash flow in respect of net cash flow from operating activities?
Suggested solutions:
$ | |
Net profit before taxation | 99 |
Adjustment for depreciation | 9 |
Operating profit before working capital changes | 108 |
Decrease in inventories | 39 |
Increase in receivables | (44) |
Increase in payables | 33 |
Cash generated from operations | 136 |