From the following information obtained from the books of 'Ajanta 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 $\displaystyle 4,90,000$ Add: Non-Cash & Non-Operating Items: Depreciation $\displaystyle 80,000$ Goodwill written off $\displaystyle 10,500$ $\displaystyle 90,500$ Operating Profit before Working Capital Changes $\displaystyle 5,80,500$ Add: Increase in Current Liabilities & Decrease in Current Assets Decrease in prepaid insurance $\displaystyle 5,000$ Decrease in accrued interest $\displaystyle 10,000$ Increase in rent received in advance $\displaystyle 10,000$ $\displaystyle 25,000$ Less: Decrease in Current Liabilities & Increase in Current Assets Increase in inventories $\displaystyle (50,000)$ Increase in trade receivables $\displaystyle (25,000)$ Increase in other current assets $\displaystyle ( 50,000)$ Decrease in trade payable $\displaystyle (30,000)$ Decrease in outstanding expenses $\displaystyle (3,500 )$ ($\displaystyle 1,58,500$) Cash generated from operations $\displaystyle 4,47,000$