: Cash Flow from Operating Activities: Net Profit before tax and extraordinary items Add: Non-Cash Expenses and Non-Operating Expenses Depreciation Goodwill Interest paid Loss on sale of fixed assets Foreign exchange Less: Non Operating Incames. Dividend received Profit on sale of fixed assets Interest received Operating profit before working capital changes Add: Decrease in Current Assets Increase in Current Liabilities Less: Increase in Current Assets Decrease in Current Liabilities n? Cash generated from Operating Activities Cash Flow before Extraordinary Items Add Less: Extraordinary Items Net Cash Flow from Operating Activities Now that you know the meaning of operating activities, state clearly what would constitute the operating activities for the following types of enterprises: Hotel () Film production house (ii) Financial enterprise (iv) Media enterprise (1) Steel manufacturing unit (vi) Software business unit