Cash flow from operating activities indirect method

Net Profit/loss before Tax and extraordinary items xxxx

Add: Deduction in P& L A/c itmes as Depreciation, xxxx
Goodwill to be written of

Add: Deduction in P&L A/c as interest

xxxx
Less: Additions (income) made in P&L A/c as dividend
received, Profit on sale of Fixed assets
Operating Profit before working Capital changes xxxx

Add: increase in current liabilites Xxxx

Add: decrease in current assets Xxxx

Less: increase in Current Assets Xxxx

Less: decrease in current liabilites Xxxx

Cash flow from operating activities before Tax & xxxx
extraordinary items
Less: Income Tax Xxxx

Add/less: Extraordinary items xxxx

Net cash from operating activities xxxx