Valuation of shares - dcf approach

@ Vinay

DCF is not used for working capital changes but used to find out Value in use and investment appraisal. Operating Cashflows use working capital changes to find out the increase/decrease value. Only receivables, payables and inventory are considered. After calculating all of the three cashflow activities, the net momentum of cash and equivalent shares consider bank and cash. 

Non cash charges is depreciation and unrealised profits. There is no other non cash working capital defined in IndAS 1. Non GAAP measures are not there.