The cash flow from operating activities (indirect method) in respect of A­One Batteries for the year 2017 is give as follows:

On the basis of the information in the cash flow statement as above, please ascertain the changes that have taken place in inventories, trade receivables, trade payables and other liabilities between the last year’s balance sheet and current year’s balance sheet.

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Particulars Profit before tax Add: Depreciation Add: Non-operating expenses Less: Non-operating income Operating profit before working capital changes Changes in current assets and liabilities Trade receivables Inventories Trade payables Outstanding expenses Operating cash flow before tax payment Tax paid Net cash flow from operating activities (in Million) 230.76 97.79 13.45 (6.10) 335.90 48.23 (14.67) (23.44) 7.09 353.11 103.42 249.69