An extract from a statement of cash flows prepared by a trainee accountant is shown below.
| $ | |
| Net profit before taxation | 88 |
| Adjustment for depreciation | (54) |
| Operating profit before working capital changes | 34 |
| Decrease in inventories | 104 |
| Increase in receivables | (44) |
| Increase in payables | (77) |
| Cash generated from operations | 17 |
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 | 88 |
| Adjustment for depreciation | 54 |
| Operating profit before working capital changes | 142 |
| Decrease in inventories | 104 |
| Increase in receivables | (44) |
| Increase in payables | 77 |
| Cash generated from operations | 279 |