Calculate the cash flow from operating activities on the basis of the following information using indirect method: 

Profit and loss account for the year ended 31st December 2017

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Particulars Sales Interest earned Total income Material consumed Other expenses Depreciation Interest & finance charges Profit before tax Provision for income tax Profit after tax Balance sheet excerpts as on Inventories Trade receivables Trade payables Provision for tax (* in Million) 228.35 27.43 255.78 96.68 54.24 32.29 21.77 50.80 17.46 33.34 31st December 2017 31st December 2016 37.88 25.12 64.63 32.17 16.66 11.45 17.46 14.48