1)Decrease in inventory: 4.

200
11.400-7.200=4.200

2)Increase in receivable: 1.300

10.500-9.200=1.300

3)Increase in payable: 2.200

8.400-6.200=2.200

4) Tax Paid: 5.000

4.100(Opening tax)+8.500(Tax expense)-X(Tax paid)=7.600(Closing Tax)
X=5.000

5)Cash paid to purchase non-current asset: 52.200

32.000(opening carrying amount)+8.000(increase in revaluation)-8.200(Depreciation)+X(Purchase)=84.000(closing carrying am
X=52.200

6)Proceeds from issue of share capital: 5.000

20.000-15.000

7)Increase in long term loan: 8.100

22.100-14.000=8.100
 $000
Cash flows from operating actvities
Net profit before tax 32,300
Adjustments for:
Depreciation 8,200 +
Cash generated before working capital changes 40,500
Movement in inventories 4,200 +
Movement in receivables 1,300 -
Movement in payables 2,200 +
Cash generated from operations 45,600
Income taxes paid 5,000 -
Net cash flows from operating actvities 40,600

Cash flows from investing actvities

Purchase of tangible non-current assets 52,200 -
Net cash flows from investing actvities 52,200

Cash flows from financing actvities

Proceeds from issue of share capital 5,000 +
Long-term loan 8,100 +
Net cash flows from financing 13,100

Increase or Decreased in cash and cash equivalents

Cash and cash equivalents at beginning of period 2,600
Cash and cash equivalents at end of period 4,100

Total Cash Flow 1,500