Net Profit before tax = 12,50,000. Add non-cash/non-operating items: Loss on sale of fixed assets 5,00,000 + Goodwill written off 3,80,000 + Interest on Debentures 1,65,000 = 10,45,000. Operating Profit before WC changes = 12,50,000 + 10,45,000 = Rs. 22,95,000.
Operating Profit before working capital changes will be Rs.
CUET UG 2022 — Accountancy Financial Statements
Operating Profit before working capital changes will be Rs. ________
Held on 20 Aug 2022 · Verified 13 Jul 2026.
Options
- A
22,95,000
- B
20,95,000
- C
23,95,000
- D
12,95,000
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