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.