2012	2011
Assets	OMR	OMR
Non-Current asset	22,398	21,698
Current assets
Stock	12,500	14,200
Debtors	8,700	6,700
Bank Balance	300	3,006
Account Receivables	8,750	10,500
Total assets	52,648	56,104
Equity and liabilities
Equity Share	8,898	11,352
Retained Earning	18,000	12,752
	26,898	24,104
Non-current liabilities
8 % Bank Loan	2,000	5,000
5 % Bank Loan	2250	1750
Current liabilities
Creditors	8,750	6,500
Proposed Dividend	4,750	3,000
Bill Payables	2,000	1,900
Taxation	6,000	13,850
Total equity and liabilities	52,648	56,104
Other information:
1. Depreciation charges OMR 500
2. Loss on sale of asset OMR 800
3. Interest paid OMR 1,200
4. Purchase of new machine for OMR 4,000
5. Sold an old car for OMR 2,000

Calculate the profit before interest and tax(PBIT):

Find the value of operating profit before working capital changes

Calculate the value of cash generated from operations:

Calculate the cash from financing activates:

Find out the cash from operating activities:

What will be the cash and cash equivalent at the beginning the year