STANDALONE STATEMENT OF
CASH FLOWS
as at 31 March 2018
as at 31 March 2018
| Mar-18 | Mar-17 | |
|---|---|---|
| A.Cash flow from operating activities | ||
| Profit before tax | 27,311 | 16,151 |
| Adjustments for : | ||
| Depreciation and amortisation expense | 1,398 | 860 |
| Allowances for doubtful debts and advances | 356 | 339 |
| Bad debts and advances written off | 2 | 112 |
| Share based payment expense | 6 | 2 |
| Liabilities / excess provision written back | (7) | (331) |
| Unrealised loss on exchange adjustments (net) | 6 | 231 |
| Loss on sale or impairment of property, plant and equipment (net) | 49 | 166 |
| Interest expense | 94 | 60 |
| Fair value loss on financial instruments at fair value through profit and loss | 180 | 2,216 |
| Profit on disposal of Subsidiary | - | (470) |
| Net gain on investments carried at fair value through profit and loss | - | (91) |
| Loss on sale of investments | 8 | - |
| Dividend on redeemable preference shares | 1,328 | 1,211 |
| Dividend income | (8,011) | (1,866) |
| Interest income | (1,363) | (1,033) |
| Operating profit before working capital changes | 21,357 | 17,557 |
| Adjustments for : | ||
| (Increase) in inventories | (5,857) | (2,398) |
| (Increase) in trade and other receivables | (2,691) | (3,472) |
| Increase in trade and other payables | 2,652 | 2,385 |
| Cash generated from operations | 15,461 | 14,072 |
| Direct taxes paid (net) | (8,130) | (5,834) |
| Net cash flow from operating activities (A) | 7,331 | 8,238 |
| B. Cash flow from investing activities | ||
| Purchase of property, plant and equipment / capital work-in-progress | (538) | (1,701) |
| Purchase of intangible assets | (216) | (84) |
| Purchase of investment property | (601) | - |
| Sale of property, plant and equipment / intangible assets | 5 | 26 |
| Fixed deposit invested | (17,432) | 20 |
| Fixed deposit matured | 11,677 | - |
| Payment towards acquisition of subsidiary company | (2,765) | (200) |
| Payment towards acquisition of associate company | - | (13) |
| Purchase of non current investments | (2,567) | (1,381) |
| Sale of non current investments | 487 | |
| Purchase of current investments | (42,960) | (55,600) |
| Sale / redemption of current investments | 50,281 | 53,014 |
| Loans repaid by others | - | 250 |
| Dividend received from subsidiary company | 8,142 | 1,365 |
| Dividend received from others | 4 | 130 |
| Interest received | 962 | 908 |
| Net cash flow from / (used in) investing activities (B) | 3,992 | (2,779) |
| C. Cash flow from financing activities | ||
| Redemption of redeemable preference shares | (4,030) | - |
| Proceeds from long-term borrowings | - | 11 |
| Repayment of long-term borrowings | (2,937) | (11) |
| Dividend paid on equity shares | (2,399) | (2,325) |
| Dividend paid on Redeemable Non-Convertible Preference Shares | (1,435) | (1,458) |
| Interest paid | (94) | (10) |
| Net cash flow from / (used in) financing activities (C) | (10,895) | (3,793) |
| Net cash flow during the year (A+B+C) | 428 | 1,666 |
| Cash and cash equivalents from merged / demerged entities (Refer note 43b) | 38 | 59 |
| Cash and cash equivalents at the beginning of the year | 4,541 | 2,816 |
| Net cash and cash equivalents at the end of the year | 5,007 | 4,541 |
Managing Director & CEO
Director
Financial Controller
Company Secretary
