From the following information obtained from the books of 'Severe Ltd.', calculate Cash from Operations: Net Profit for the year ended 31st March,…

Calculation of Cash from Operations for the year ended $\displaystyle 31$ March $\displaystyle 2025$ Particulars Amount(₹) Net Profit before Tax $\displaystyle 5,40,000$ Add: Non-Cash & Non-Operating Items: Depreciation on Machinery $\displaystyle 80,000$ Goodwill written off $\displaystyle 2,000$ $\displaystyle 82,000$ Operating Profit before Working Capital Changes $\displaystyle 6,22,000$ Add: Increase in Current Liabilities & Decrease in Current Assets Increase in Trade Payables $\displaystyle 67,000$ Decrease in Other Current Assets $\displaystyle 2,300$ $\displaystyle 69,300$ Less: Decrease in Current Liabilities & Increase in Current Assets Decrease in Commission Received in Advance $\displaystyle (6,000)$ Increase in Accrued Interest $\displaystyle (20,000)$ Decrease in Outstanding Rent $\displaystyle (10,000)$ Increase in Trade Receivables $\displaystyle (19,000)$ Increase in Inventories $\displaystyle (25,000)$ $\displaystyle (80,000)$ Cash generated from operations $\displaystyle 6,11,300$