Sfm merger query

Dear all

Please guide me on the following issue

In practice manual of CA final sfm, edition January 2017, question no. 60 of 13th chapter how the calculation of changes in working capital has been made.

In this question when revenues decrease in successive years then change in working capital should be negative means inflow of cash..but answer is given without taking such inflow

Moreover question states that capex occurs in the beginning of the year but this mandate has not been considered in the given answer.

Please give your opinions pls