Cashflow Touch ups

hello
got some issues while revision
wat if v are not given Profit before tax shall v take the operating profit and only adjust for the things included in it
or v ourself should calculate profit before tax by subtracting finance costs etc ??
i have done this ie. subtracted finance costs to get profit before tax but wen i checked the solution it was started from operating profit and my answer was also wrong

another thing is about loss before tax
how should v deal with it
iv gone for loss before tax but wen i checked answer they started it from operating loss ?
y is dat so