Cash flows from operations will increase due to :

Under Ind AS 7 (Statement of Cash Flows), operating cash flow adjustments for working capital changes follow these principles: 1.      Increase in Current Assets (Option a): An increase in current assets (like inventory or trade receivables) indicates that cash has been tied up or outflowed to purchase assets or extend credit. Therefore, an increase in current assets decreases cash flow from operations (it is subtracted). 2.      Decrease in Current Liabilities (Option b): A decrease in current liabilities (like trade payables) indicates that cash was paid out to settle debts. Therefore, a decrease in current liabilities decreases cash flow from operations (it is subtracted). 3.      To INCREASE Cash Flow from Operations: o   A decrease in current assets increases cash flow (cash is released/collected). o   An increase in current liabilities increases cash flow (cash is retained as payment is deferred). Since neither option (a) nor option (b) leads to an increase in cash flow from operations,