(Gain)/Loss on Disposal of Assets in SOCF

Hi,

I don’t understand why the (gain) or loss on disposal of non-current assets are taken into account in the Operating Section of the SOCF.

I understand that yes, the profits/losses are non-cash and they should not be taken into account of. However, the starting line of the SOCF is operating profit, which already omits the (gain)/loss on the disposal of assets. I would understand the need to take it into account under U.S. GAAP, where they start with net income (which implies that the disposal of assets are explicitly being taken into account of, hence requiring adjustments). However, since the top line of operating activities in the SOCF starts from operating profits (under IFRS), and the disposal of non-current assets are NOT part of operations, why do we still adjust for disposal of non-current assets?