Cash flows from operating activities Profit before interest and tax 592 Adjustments for: Depreciation charge 11 Profit on sale of fixed assets (369) Operating profit before working capital changes 234 Increase in stock (1,607-1,238) (369) Increase in debtors (1,428-1094) (334) Increase in trade creditors (1,049-1,012) 37 Cash used in operations (432) Income taxes paid (W1) (15) Net cash used in operating activities (447)