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

Calculation of Cash from Operations for the year ended $\displaystyle 31$ March $\displaystyle 2025$ Particulars Amount(₹) Net Profit before Tax $\displaystyle 3,40,000$ Add: Non-Cash & Non-Operating Items: Depreciation $\displaystyle 60,000$ Goodwill written off $\displaystyle 2,000$ $\displaystyle 62,000$ Operating Profit before Working Capital Changes $\displaystyle 4,02,000$ Add: Increase in Current Liabilities & Decrease in Current Assets Increase in Trade Payables $\displaystyle 20,000$ Increase in Outstanding Salaries $\displaystyle 15,000$ $\displaystyle 35,000$ Less: Decrease in Current Liabilities & Increase in Current Assets Decrease in Rent Received in Advance $\displaystyle (10,000)$ Increase in Accrued Interest $\displaystyle (10,000)$ Increase in Trade Receivables $\displaystyle (1,000)$ Increase in Prepaid Insurance $\displaystyle ( 5,000)$ Increase in Inventory $\displaystyle (30,000)$ Increase in Other current assets $\displaystyle (20,000 )$ $\displaystyle (76,000)$ Cash generated from operations $\displaystyle 3,61,000$