Hello, could you show me how to calculate operating cash flows and quality of earning?

I got the answers, but I don't know get there. Thank you.

SCF Plc + Non - Cash Exp ETHOD 149+ Statements of Financial Position + change in ABL As of December 31 (Unit: Thousand Baht) it ensures that no Assets 20X2 20X1 Growth elies on the fact g change in a non Current Assets : hat caused the c ill the operating. Cash and Cash Equivalents of cash flows. 895 28% 693 42.4% 29.10% are entered on Marketable Securities 25 0.8% 115 7.1% -78.30% is of the data. Accounts Receivable 450 8SU - 270 edits of the 180 preadsheet ent Less Allowance for Doubtful Accounts (80) 370 11.6% (40) 140 8.6% 164.30% ifident that al Inventory 782 24.6% |627 9.5% 404.50% spreadsheet 155 n account bal Other Current Assets 248 7.8% 55 3.4% 350.90% ties to be rep Total Current Assets 2.320 72.8% 1.158 71% 100.30% nts of financ Non-current Assets : efer to the 500 ration 21-9A Property Plant and Equipment 975 ces resulting ' Less Accumulated Depreciation (110) 865 27 2% (25) 475 29% 82.10% junts are al 3.185 100% 1633 100% 95% Total Assets -407.9 OCF 12.81% ORATION it of Cash Asset 12 3185 Debits 119 10%O C SCF PIc Statements of Comprehensive income U For the years ended December 31 (Unit: Thousand Baht) 20X2 20X1 Growth Sales Revenue 850 100% 330 100% 157.60% Less Cost of Goods Sold 377 44.4% 165 50% 128.50% Gross Margin 473 55.6% 165 50% 186.70% Less Operating Expenses : Marketing Expenses 8.8% 6.1% 275% Administrative Expenses 7.1% 6.7% 172.70% Depreciation Expenses (85) 35 10% 7.6% 240% Earnings Before Interest and Taxes 253 29.7% 29.6% 158.20% Less Interest Expenses 4.7% 0.3% 3900% Earnings Before Taxes 213 25% 29.3% 1 19.60% 7.5% 29 8.7% 120.70% Less Corporate Income Taxes Net Income 149 17.5% 68 20.6% 119.10% Comprehensive Income 149 17.5% 68 20.6% 119.10%BULIMIRE SCHOOL SCF Plc Statements of Financial Position As of December 31 Liabilities and Equity (Unit: Thousand Baht) Liabilities 20X2 20X1 F12 Growth Scr LK Current Liabilities : Accounts Payable Short-term Borrowing 250 7.8% 45 2.8% 455.60% Accrued Expenses 0.8% 15 0.9% 66.70% Dividends Payable 190 5.9% 113 77 4.7% 146.80% Total Current Liabilities 50 1.6% -O- 0% Non-current Liabilities : 515 16,1% 137 8.4% 275.90% Long-term Debt 1.120 35,2% 0% Total Liabilities 1.635 51.3% 137 8.4% 1093.40% Equity Share Capital 1. 190 37.4% 1,190 72.9% 0% Premium on Ordinary Shares 160 5% 160 9.8% 0% Retained Earnings 200 6.3% 146 8.9% 36.90% Total Equity 1,550 48.7% 1496 91.6% 3.60% Total Liabilities and Equity 3.185 100% 1,633 100% 95% iansakrit Vichilekam, PhD HULALONG