An extract from a statement of cash flows prepared by a trainee accountant is shown below.
| $ | |
| Net profit before taxation | 99 |
| Adjustment for depreciation | (36) |
| Operating profit before working capital changes | 63 |
| Decrease in inventories | 13 |
| Increase in receivables | (22) |
| Increase in payables | (11) |
| Cash generated from operations | 43 |
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 | 36 |
| Operating profit before working capital changes | 135 |
| Decrease in inventories | 13 |
| Increase in receivables | (22) |
| Increase in payables | 11 |
| Cash generated from operations | 137 |