In detail, analyse and compare the cash flow statement for Company X from 2019 to 2020.

analyse the company position using the cash flow statement.

2020 BD'000 2019 BD'000 Difference Change (%) 10,038.00 5,581.00 4,457 79.86% CASH FLOWS FROM OPERATING ACTIVITIES Profit for the year before tax Adjustment for: Depreciation and amortization Provision for employees' end of service benefits Provision for slow moving inventories Provision/ (reversal) for impairment of receivables Changes in fair value of derivative financial instruments Loss on disposal of property, plant, and equipment Interest income Forex loss/(gain) on revaluation of borrowings and bank balances Finance costs Operating profit before working capital changes Working capital changes: Inventories Trade and other receivables Trade and other payables Cash generated from operations Employees' end of service benefits paid Income tax paid Net cash flows generated from operating activities 118,158.00 1,766.00 59.00 2,994.00 2,734.00 1,014.00 (768.00) 19,707.00 40,108.00 195,810.00 80,345.00 1,581.00 92.00 (253.00) 7,186.00 4,269.00 (791.00) (6,151.00) 22,458.00 114,317.00 37,813 185 (33) 3,247 (4,452) (3,255) 23 47.06% 11.70% -35.87% -1283.40% -61.95% -76.25% -2.91% -420.39% 78.59% 71.29% 25,858 17,650 81,493 (18,409.00) 21,325.00 (69,035.00) 129,691.00 (1.774.00) (263.00) 127,654.00 44,982.00 (12,649.00) 46,103.00 192,753.00 (1,631.00) (33.00) 191,089.00 (63,391) 33,974 (115,138) (63,062) (143) (230) (63,435) -140.93% -268.59% -249.74% -32.72% 8.77% 696.97% -33.20% 2020 BD'000 CASH INFLOWS Forex loss/(gain) on revaluation of borrowings and bank balances Finance costs Trade and other receivables Proceeds from disposal of property, plant and equipment Interest received Borrowings availed 19,707.00 40,108.00 21,325.00 74.00 768.00 674,318.00 2020 BD'000 CASH OUTFLOWS Inventories Trade and other payables Employees' end of service benefits paid Income tax paid Acquisition of property, plant and equipment Borrowings repaid Interest on loans and borrowings and leases Leases liabilities paid Dividends paid Settlement of derivatives Purchase of treasury shares Proceeds from resale of treasury shares (18,409.00) (69,035.00) (1,774.00) (263.00) (118,894.00) (677,916.00) (35,196.00) (1,009.00) (1,412.00) (6,871.00) (4,265.00) 5,204.00