Calculation of Cash Flow from Operating Activities Particulars Net profi before tax and extraordinary items |Add : Non-cash and non-operating items which have already been debited fo P.L Account (a)_Depreciation (0)_Transfer to reserves and provisions (c)_Good will written off (d)_Preliminary expenses witten off {) Otherintangible assets written off such as discount or loss on issue of shares / debentures, underwriting commission etc. (fL_Loss on sale or disposal of fixed assets (g)_Loss on sale of invesiments (h)_Foreign exchange loss Less : Non-Cash and non-operating items which have already been credited to P.L. Account {a)_Gain on sale of fixed assets (0)_Profit on sale of investments {c]_Income from interest or dividends on investments (d)_Appreciation (e]_ Reserves written back (|_Foreign exchange gain Operating Profit Before Working Capital Changes ‘Adjusimenis for changes in current operating assets and liablfies: [Add : Dectease in Accounts of Current Operating Assets (except cash and cash equivalents) such as : Decrease in trade debts Decrease in bills receivables Decrease in inventories / stock-intrade Decrease in prepaid expenses efc. [Add :Increase in accounts of current operating liabilities (except Bank| overdraft) such as: Increase in creditors increase in bils payable Increase in outstanding expenses, Less : Increase in accounts of current operating assets (as stated above) Less: Decrease in accounts of cunent operating labilfies (as stated above) [Cash generated from (used in) operations before tax Less: income fax paid [Cash flows before extraordinary items [Add / Less : Extraordinary items f any Net cash flow from (used in] operating activities