STANDALONE STATEMENT OF
CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2019
FOR THE YEAR ENDED 31 MARCH 2019
| Mar-19 | Mar-18 | |
|---|---|---|
| A.Cash flow from operating activities | ||
| Profit before tax | 25,956 | 27,311 |
| Adjustments for : | ||
| Depreciation and amortisation expense | 1,589 | 1,398 |
| Allowances for doubtful debts and advances | 130 | 356 |
| Exceptional item | 218 | - |
| Bad debts and advances written off | 4 | 2 |
| Share based payment expense | 12 | 6 |
| Liabilities and excess provision written back | (110) | (7) |
| Unrealised loss on exchange adjustments (net) | 13 | 6 |
| Loss on sale or impairment of property, plant and equipment (net) | 14 | 49 |
| Interest expenses | 133 | 94 |
| Fair value (gain)/loss on financial instruments at fair value through profit and loss | (68) | 180 |
| Loss on sale of investments | 231 | 8 |
| Dividend paid on redeemable non-convertible preference shares | 1,149 | 1,328 |
| Dividend income | (6) | (8,011) |
| Net gain on sale of investments classified as fair value through profit and loss | (268) | - |
| Interest income | (882) | (1,363) |
| Operating profit before working capital changes | 28,115 | 21,357 |
| Adjustments for : | ||
| (Increase) in inventories | (10,764) | (5,857) |
| (Increase) in trade and other receivables | (15,478) | (2,691) |
| Increase in trade and other payables | 9,057 | 2,652 |
| Cash generated from operations | 10,930 | 15,461 |
| Direct taxes paid (net) | (8,297) | (8,130) |
| Net cash flow from operating activities (A) | 2,633 | 7,331 |
| B. Cash flow from investing activities | ||
| Purchase of property, plant and equipment / capital work-in-progress | (748) | (538) |
| Purchase of intangible assets | (324) | (216) |
| Purchase of investment property | - | (601) |
| Sale of property, plant and equipment / intangible assets | 13 | 5 |
| Fixed deposit invested | (86) | (17,432) |
| Fixed deposit matured | 6,749 | 11,677 |
| Payment towards acquisition of subsidiary company | - | (2,765) |
| Receipt towards sale of shares of associate company | 2 | - |
| Purchase of non current investments | (1,249) | (2,567) |
| Sale of non current investments | 120 | - |
| Purchase of current investments | (27,850) | (42,960) |
| Sale / redemption of current investments | 33,159 | 50,281 |
| Dividend received from subsidiary company | - | 8,142 |
| Dividend received from others | 4 | 4 |
| Interest received | 817 | 962 |
| Net cash flow from investing activities (B) | 10,607 | 3,992 |
| C. Cash flow from financing activities | ||
| Redemption of redeemable preference shares | (4,891) | (4,030) |
| Proceeds from long-term borrowings | 21 | - |
| Repayment of long-term borrowings | (10) | (2,937) |
| Dividend paid on equity shares | (3,357) | (2,399) |
| Dividend paid on redeemable non-convertible preference shares | (1,377) | (1,435) |
| Interest paid | (48) | (94) |
| Net cash flow used in financing activities (C) | (9,662) | (10,895) |
| Net cash flow during the year (A+B+C) | 3,578 | 428 |
| Cash and cash equivalents from merged / demerged entities | - | 38 |
| Cash and cash equivalents at the beginning of the year | 5,007 | 4,541 |
| Net cash and cash equivalents at the end of the year | 8,585 | 5,007 |
Managing Director and CEO
Director
Chief Financial Officer
Company Secretary
