Can you please help me calculate the cash flow statement for the attached financial statements using the indirect method starting with the Income (Loss) Before Income Tax? Thank you.

COMPANY ABC As of December 31, 2024 Unaudited balance STATEMENT OF FINANCIAL POSITION 2024 EMT B rurale ASSETS Current Assets Cash and cash equivalents. 49,031,161 57,769,328 Financial assets at FVPL 46,698,134 47,479,386 Trade and other receivables 21,498,827 17,320,564 Other current assets 18,515,168 13,905,946 Total current assets 135,743,290 136,475,224 Noncurrent Assets Property and equipment 12,689,362 13,101,835 Deferred tax assets 7,023,743 7,243,311 Other noncurrent assets 22,546,124 16,940,332 Total noncurrent assets 42,259,229 37,285,478 Total assets 178,002,519 173,760,702 Securities in Vault, Transfer Offices and Philippine Depository Trust Corporation LIABILITIES AND EQUITY Liabi S Trade payables 24,388,452 20,826,313 Current portion of lease liability 1,281,153 Other current liabilities 2,502,865 Total current liabilities 28,479,501 24,610,331 Noncurrent liability Lease liability - net of current portion 5 648,084 6,930,137 Retirement benefit obligation 16,539,846 16,539,846 Total noncurrent liabilities 22,188,830 23,469,983 Total ities 50,668,332 48,080,314 Equity Capital stack 100,000,000 100,000,000 Retained earnings: Appropriated 8,458,950 8,458,950 Unappropriated 26,692,668 25,038,869 Cumulative remeasurement losses on net retirement benefit obligation (7,817,431) (7,817,431) Total Equity 127,334,188 125,680,388. Total liabilities and equity 178,002,519 173,760,702 Checking : ~ Unaudited balance tee) eile Audited Balance 2023 ered REVENUES 'Commissions 20,356,320 14,438,685, 'Other income: Trading gains - net 2,662,894 3,114,625 Interest income 2,812,271 2,961,883 Dividend income 1,560,530 1,175,381 Reversal of impairment and credit losses (46,915) 6,758 Foreign exchange gains 2,696,954 : Gain/Loss on Sale of Other Asset 3,400,000 : 33,441,954 21,697,332 'COST OF SERVICES. Stock exchange dues and fees 3,304,716 3,507,597, Personnel costs - COS 1,228,296 3,314,542 Central depository fees 2,083,605 1,092,490 Subscription and other dues 1,842,652 1,072,870 443,093 413,951 Communication 8,902,364 9,401,450 GROSS PROFIT 24,539,591 12,295,882 'OPERATING EXPENSES Personnel costs 10,951,546 9,575,181 Rentals 521,938 835,836. 745,795 578,366 Representation and entertainment 723,000 S10,171 Professional fees 515,000 502,222 Membership fees 944,301 491,512 Transportation and travel 399,287 436,371 Medical expense 234,467 380,600 Insurance 208,793 349,943 Taxes and licenses 1,186,723 387 Repairs and maintenance 142,479 246,367, Others 1,231,479 931,891 17,804,807 15,127,847 OTHER CHARGES - Net Depreciation and Amortization 3,880,326 5,636,194 Interest 723,533 961,272 Foreign exchange loss - 138,871 Trading losses - net 348,923 - 4,952,784 6,736,337 INCOME (LOSS) BEFORE INCOME TAX 1,782,000.13 (9,568,302.00) INCOME TAX EXPENSE 'Current 2,396 206,637 Deferred 219,568 (2,905,537) 221,964 (2,698,900) NET INCOME (LOSS) 1,560,037 (6,869,402) 'OTHER COMPREHENSIVE INCOME Not to be reclassified to profit or loss in subsequent periods Remeasurement gains on net retirement benefit - 376,171 obligation - net of deferred tax TOTAL COMPREHENSIVE INCOME (LOSS) 1,560,037 (6,493,231)