Atul Ltd 2014-15

Atul Ltd | Annual Report 2014-15 Cash Flow Statement for the year ended March 31, 2015 ( ` cr) Particulars 2014-15 2013-14 A. CASH FLOW FROM OPERATING ACTIVITIES Profit before tax 312.11 297.09 Adjustments for: Add: Depreciation and amortisation expenses 55.28 54.23 Finance costs 23.64 31.43 Loss on assets sold or discarded 0.78 0.01 Unrealised exchange rate difference (net) (4.53) 5.54 Bad debts and irrecoverable balances written off 1.75 1.33 Provision for doubtful debts 0.98 0.56 Provision for diminution in value of investments 0.02 0.44 77.92 93.54 390.03 390.63 Less: Dividend received 2.10 23.43 Interest received 1.06 2.29 Provisions no longer required 1.62 4.52 Provisions for doubtful debt written back 0.68 – Surplus on sale of fixed assets 1.39 0.39 6.85 30.63 Operating profit before working capital changes 383.18 360.00 Adjustments for: Inventories 26.10 (68.22) Trade receivables 10.23 (91.86) Short-term loans and advances (6.79) 1.29 Other current assets 2.42 (19.14) Non-current assets 6.23 (24.87) Long-term loans and advances 2.20 (0.89) Long-term provisions 0.70 10.13 Trade payables (54.82) 46.59 Other current liabilities 17.07 5.79 Other long-term liabilities 2.33 2.11 Short-term provisions (0.16) (8.02) 5.51 (147.09) Cash generated from operations 388.69 212.91 Less: Direct taxes (refund) | paid 71.73 71.91 Net cash flow from operating activities A 316.96 141.00