An extract from a statement of cash flows prepared by a trainee accountant is shown below.
| $ | |
| Net profit before taxation | 88 |
| Adjustment for depreciation | (27) |
| Operating profit before working capital changes | 61 |
| Decrease in inventories | 117 |
| Increase in receivables | (66) |
| Increase in payables | (44) |
| Cash generated from operations | 68 |
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 | 27 |
| Operating profit before working capital changes | 115 |
| Decrease in inventories | 117 |
| Increase in receivables | (66) |
| Increase in payables | 44 |
| Cash generated from operations | 210 |