Read the following passage and answer the question.

A company has a net profit after tax of ₹5,60,000 in the current year 2022. Company write off the bad debts of ₹5,000 during the year. Depreciation charged on fixed assets is ₹40,000. Company sold the investments and a gain of ₹10,000 arise. The following details are given-

Calculate the operating profit before working capital changes?

₹6,20,000

The correct answer is option 1- ₹6,20,000.

 Cash flow statement

* Note 1- Provision for tax for the 2022 is added back to profit to calculate the profit before tax. So, profit before tax is 5,60,000 + 25,000 = 5,85,000