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Net PBT AND EX ITEMS 86000 DEP 26000 ADD PRO DIVIDEND 27000 add Profit on investment 4000 less Profit on asset 5000 less Interest on dep 35000 add Decrease in receivable 120000 add Decrease in cur invest 20000 add Inventory incre 50000 less Doubtful debt 6000 add Increase in payables 60000 add Cash from operating activities 321000 add Pur of NCI 15000 less PUR of asset 320000 less Sale of asset 17000 add Sale of NCI 14000 add Cash used in investing activity 304000 less Issue of shares 100000 add Redeem of pre share 25000 less Pro dividend paid 27000 less Security reserve 60000 add Interest paid 35000 less Issue of deben 50000 add Cash from financing activities 123000 add et cash inflow 140000 Opening bal 44000 Cash at end 184000 Cash at end 184000