Treating 2,00,000 as Net Profit before Tax: Operating Profit before WC changes = 2,00,000 + 20,000 (dep) - 10,000 (gain) + 2,225 (interest added back) = 2,12,225. Cash Generated from Operations = 2,12,225 + 4,500 - 3,500 + 3,750 = 2,16,975.
Note: The NTA label 'Profit before change in working capital' technically means operating profit already adjusted; however the separate listing of depreciation, gain and interest indicates they must be added back, so 2,00,000 is treated as net profit.