Leta Ltd. Consolidated income statement for the year ended 31 October 2005:
	Sh. million	Sh. million
Revenue		5,106
Cost of sales		3,628
Gross profit		1,478
Other incomes: Share of profit after tax in associate company	40
Investment income	50	90
		1,568
Expenses:	250
Distribution costs	528
Administration expenses	150	(928)
Finance costs		640
Profit before tax expense		(280)
Profit for the year		360
Profit attributable to: the holding company		330
The minority interest		30
		360

Leta Ltd. Consolidated balance sheet as at 31 October 2004
	2005	2004
	Sh. 000	Sh. 000
Non-current assets:
Property, plant and equipment	760	610
Intangibles (including goodwill)	500	400
Investments: Others	-	50
Investment in associate company	130	100
	1,390	1,160
Current assets:
Inventories	300	204
Receivables	780	630
Short term investments	100	-
Cash in hand	4	2
Total assets	2,574	1,996
Equity and liabilities:
Share premium	400	300
Revaluation reserve	320	300
Retained profits	200	182
	350	240
Minority interest	1,270	1,022
	100	60
Non-current liability
Long-term loan	340	100
Current liabilities
Trade payables	454	398
Bank overdraft	170	196
Taxation	240	220
Total equity and liabilities	2,574	1,996

Additional information:

During the year ended 31 October 2005, Leta Ltd. Acquired 80% of the share capital of Pili Ltd. The assets of Pili Ltd. Were as follows as at the date of acquisition:

	Sh. million
Property, plant and equipment	120
Inventory	80
Receivable	60
	260
Long-term loan	(50)
Payables	(80)
Bank balance	(20)
Taxation	(10)
	100

The total purchase price was sh.90 million paid by issuing Sh. 20 million worth of shares at par value. The balance was paid in cash.

Some items of plant with an original cost of Sh.170 million and a net book value of Sh.90 million were sold for Sh.64 million during the year ended 31 October 2005. The investments were sold for Sh.60 million during the same period.

The following information relates to property, plant and equipment.

	31 October 2005	31 October 2004
	Sh. 000	Sh. 000
Cost	1,440	1,190
Depreciation	(680)	(580)
	760	610

The cost of plant of Pili Ltd. On the date of acquisition was Sh.200 million and depreciation was Sh.80 million. During the year ended 31 October 2005, there was a revaluation gain of Sh.20 million attributable to the holding companys plant.

Required:

Consolidated cash flow statement, in conformity with IAS7 (Cash Flow Statement), for the year ended 31 October 2005 using the indirect method of presentation.