Atul Ltd 2008-09

Consolidated Cash Flow Statement of Atul Ltd and its Subsidiary Companies For the year ended March 31, 2009 (Rs in lacs) (A) CASH FLOW FROM OPERATING ACTIVITIES: Profit before tax and extraordinary items 5,029.30 3,212.86 Adjustments for: Add: Depreciation and amortisation 3,186.86 2972.63 Interest and finance charges 4,017.16 3244.96 Loss on assets sold or discarded 35.34 24.76 Exchange rate difference 2,590.00 (1038.00) Exchange rate difference on consolidation (108.28) 680.26 Provision for doubtful debts 732.46 284.97 10,453.54 6,169.58 15,482.84 9,382.44 Less: Dividend 463.29 457.83 Interest received 260.02 165.41 Provisions no longer required 215.43 583.18 Profit on sale of investments 0.04 0.01 Surplus on sale of assets 124.38 67.46 1,063.16 1,273.89 Operating profit before working capital changes 14,419.68 8,108.55 Adjustments for: Inventories 1,962.62 (3652.91) Trade and other receivables 6,309.29 (5200.37) Trade and other payables (3,384.51) 3068.57 4,887.40 (5,784.71) Cash generated from operations 19,307.08 2,323.84 Less: Direct taxes refund | (paid) (208.06) (508.84) Cash flow before extraordinary items 19,099.02 1,815.00 Net cash flow from operating activities 19,099.02 1,815.00 (B) CASH FLOW FROM INVESTING ACTIVITIES: Purchase of fixed assets and capital advances (6,750.14) (6217.38) Sale of fixed assets 336.85 209.01 Disbursements | (repayments) of loans (0.06) 0.04 Purchase of investments (149.92) (0.02) Sale of investments 0.04 0.01 Interest received 260.02 228.23 Exchange rate difference on consolidation of subsidiaries 108.28 (680.26) Dividend received 463.29 457.83 Capital subsidy 20.00 – Net cash used in investing activities (5711.64) (6,002.54) Description 2008-09 2007-08 90