. Analyze some examples of relevant and irrelevant Cash Flows for this Company?

SR.000 SR .000 (39,730) (168,235) OPERATING ACTIVITIES Net loss for the year Adjustments for: Depreciation Amortization of intangible assets (Reversal) provision for zakat and income tax Write off of property, plant and equipment Interest income on investments held at amortized costs Allowance for inventories, net Allowance for impairment of trade receivables Finance charges Employee benefits 123,039 2,875 5,568 414 93,285 3,386 (6,156) 3,430 (634) (852) (2,000) 59,372 5,189 16,740 13,456 51,666 6,704 52,227 115,290 Movement in working capital: Inventories Trade receivables Prepaid expenses and other assets Trade payables and other liabilities Cash from operations 33,987 (80,476) (11,183) 71,058 128,676 36,892 19,318 (3,690) 104,776 (58,135) (1,668) (6,151) 62,722 (50,429) (5,535) (11,690) 37,122 (23,341) (2,184) Finance charges paid Zakat and income tax paid Employee benefits paid Net cash from operating activities INVESTING ACTIVITIES Purchase of property, plant and equipment Additions to intangible assets Investments Proceeds from investments Interest income received on investments held at amortized cost Net cash used in investing activities FINANCING ACTIVITIES Change in short term loans Change in medium and long term loans Net cash (used in) from financing activities (42,110) (1,617) (6,958) 6,958 634 (17,933) (50,685) 26,883 (102,921) (76,038) 88,336 (77,300) 11,036 SR.000 SR .000 (39,730) (168,235) OPERATING ACTIVITIES Net loss for the year Adjustments for: Depreciation Amortization of intangible assets (Reversal) provision for zakat and income tax Write off of property, plant and equipment Interest income on investments held at amortized costs Allowance for inventories, net Allowance for impairment of trade receivables Finance charges Employee benefits 123,039 2,875 5,568 414 93,285 3,386 (6,156) 3,430 (634) (852) (2,000) 59,372 5,189 16,740 13,456 51,666 6,704 52,227 115,290 Movement in working capital: Inventories Trade receivables Prepaid expenses and other assets Trade payables and other liabilities Cash from operations 33,987 (80,476) (11,183) 71,058 128,676 36,892 19,318 (3,690) 104,776 (58,135) (1,668) (6,151) 62,722 (50,429) (5,535) (11,690) 37,122 (23,341) (2,184) Finance charges paid Zakat and income tax paid Employee benefits paid Net cash from operating activities INVESTING ACTIVITIES Purchase of property, plant and equipment Additions to intangible assets Investments Proceeds from investments Interest income received on investments held at amortized cost Net cash used in investing activities FINANCING ACTIVITIES Change in short term loans Change in medium and long term loans Net cash (used in) from financing activities (42,110) (1,617) (6,958) 6,958 634 (17,933) (50,685) 26,883 (102,921) (76,038) 88,336 (77,300) 11,036