1)Analyze this cash flow statement of both years.

2019 2018 104.9 97.83 23.05 22.86 1.92 1.35 32.83 19.75 24.47 2.59 1.16 24.72 0.3 11.02 -5.3 0.04 31-Mar-19 For the year ended (A) OPERATING ACTIVITIES: Profit before tak Adjustments to reconcile profit before tax to net cash flows: Depreciation and activation expense Finance costs Loss on sale of property, plant & equipment (net) Bad debts / advances written off (net of reversals) Provision for warranty claims (net) Provision for doubtful debts & advances Unspent liabilities and unclaimed balances written back Employee stock option expenses Fair valuation impact of security deposit (net) Interest income Vorealised, exchange (gain/loss Working capital adjustment: Increase/(Decrease) in trade payables Increase/(Decrease) in financial abilities Increase/(Decrease) in non-financial liabilities Increase/(Decrease in provisions (Increase/Decrease in inventories (Increase/Decrease in trade receivables (Increase/Decrease in financial assets (Increase)/Decrease in non-financial assets Cash generated from operations 0.11 3.37 0.07 80.31 3.59 7.54 92.57 -24.65 -21.27 -18.1 -32.54 -34.11 -24.61 -54.9 -30.96 2.31 -3.84 162.1 -1.02 117.1 5 -25.85 Income tax paid Net cash flow from operating activities -30.14 131.9 91.3 6 -34.83 -25.75 0.38 0.37 (BINVESTING ACTIVITIES: Purchase of property, plant and equipment and intangibles (including work in progress and capital advances) Proceeds from sale of property, plant and equipment Proceeds/(Payments) for/to term deposits with banks Proceeds from maturity of deposits with banks Interest received NET CASH FLOWS FROM/(USED) IN INVESTING ACTIVITIES 0.3 -0.31 0.05 2.97 -31.18 -22.27