. Based on the information provided, calculate the cash flow from operating activities:

Working capital - NIL

\begin{tabular}{|cl|l|} \hline \multicolumn{2}{|l|}{ Particulars } & \\ \hline i) & Revenue from Operations & 1,00,000 \\ \hline ii) & Other income & 2,000 \\ \hline iii) & Total revenue (i+ii) & 1,02,000 \\ \hline iv) & Expenses & \\ & Cost of materials consumed & 30,000 \\ & Purchase of stock in trade & 10,000 \\ & Employees benefits expenses & 10,000 \\ & Finance cost & 5,000 \\ & Depreciation & 5,000 \\ & Other expenses & 12,000 \\ \hline v) & Profit before tax & 30,000 \\ \hline \end{tabular}